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Bella Casa Fashion & Retail Ltd.

BSE: 539399 Sector: Industrials
NSE: N.A. ISIN Code: INE344T01014
BSE 15:25 | 16 May 160.15 -1.20
(-0.74%)
OPEN

184.80

HIGH

184.80

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152.50

NSE 05:30 | 01 Jan Bella Casa Fashion & Retail Ltd
OPEN 184.80
PREVIOUS CLOSE 161.35
VOLUME 407
52-Week high 229.90
52-Week low 110.55
P/E 16.84
Mkt Cap.(Rs cr) 184
Buy Price 160.15
Buy Qty 26.00
Sell Price 161.85
Sell Qty 1.00
OPEN 184.80
CLOSE 161.35
VOLUME 407
52-Week high 229.90
52-Week low 110.55
P/E 16.84
Mkt Cap.(Rs cr) 184
Buy Price 160.15
Buy Qty 26.00
Sell Price 161.85
Sell Qty 1.00

Bella Casa Fashion & Retail Ltd. (BELLACASAFASHI) - Auditors Report

Company auditors report

To the Members of

Bella Casa Fashion & Retail Limited

Report on the Audit of the Standalone Financial Statements

Opinion

We have audited the accompanying Standalone Financial Statements ofBella Casa Fashion & Retail Limited ("the Company") which comprise theBalance Sheet as at March 312021 the Statement of Profit and Loss (including OtherComprehensive Income) the Statement of Changes in Equity and the Statement of Cash Flowsfor the year ended on that date and a summary of the significant accounting policies andother explanatory information (hereinafter referred to as "the standalone financialstatements").

In our opinion and to the best of our information and according to theexplanations given to us the aforesaid standalone financial statements give theinformation required by Companies Act 2013 ("the Act") in the manner sorequired and give a true and fair view in conformity with the Indian Accounting Standardsprescribed under section 133 of the Act read with the Companies (Indian AccountingStandards) Rules 2015 as amended ("Ind As") and other accounting principlesgenerally accepted in India of the state of affairs of the Company as at March 31 2021the profit and total comprehensive income changes in equity and its cash flows for theyear ended on that date.

Basis for Opinion

We conducted our audit of the standalone financial statements inaccordance with the Standards on Auditing (SAs) specified under section 143(10) of theCompanies Act 2013 ("the act"). Our responsibilities under those Standards arefurther described in the Auditor's Responsibilities for the Audit of the standalonefinancial Statements section of our report. We are independent of the Company inaccordance with the Code of Ethics issued by the Institute of Chartered Accountants ofIndia (ICAI) together with the independence requirements that are relevant to our audit ofthe standalone financial statements under the provisions of the Act and the Rules madethereunder and we have fulfilled our other ethical responsibilities in accordance withthese requirements and the ICAI's Code of Ethics. We believe that the audit evidence wehave obtained is sufficient and appropriate to provide a basis for our audit opinion onthe standalone financial statements.

Emphasis of Matter

We draw attention to Note 43 of the standalone financial statementswhich describes management's assessment of the impact of the COVID 19 pandemic on thefinancial statements of the Company. Our opinion is not modified in respect of thismatter.

Key Audit Matters

Key audit matters are those matters that in our professional judgmentwere of most significance in our audit of the standalone financial statements of thecurrent period. These matters were addressed in the context of our audit of the standalonefinancial statements as a whole and in forming our opinion thereon and we do not providea separate opinion on these matters. We have determined the matters described below to bethe key audit matters to be communicated in our report.

Key Audit Matter How the matter was addressed in our audit
1. Valuation of Inventories Our audit procedure:
• The net carrying value of inventory as on 31st March 2021 constitutes 50.80% of Total Assets of the company. • We have performed the Inventory physical stock count on sample basis. We performed inventory counts at location which is selected based on financial significance and risk and we performed the following procedures at each site:
• Sales in the industry can be extremely volatile with consumer demand changing significantly (Seasonal) based on current trends. As a result there is a risk that the carrying value of inventory exceeds its net realizable value.
(I) Selected a sample of inventory items and compared the quantities we counted to the quantities recorded.
Hence we determined the valuation of inventories as a key audit matter. (ii) Observed a sample of management's inventory count procedures to assess compliance with Company's policy and
Related Disclosures: (iii)Made inquiries regarding obsolete inventory items and inspected the condition of items counted.
Please refer to Point 6 of Significant accounting policies for details of the accounting policies of inventories and Note No. 7 for relevant disclosures of inventories of the independent auditors report.
• We have also evaluated a selection of controls over inventory existence across the company.
• Examining the Company's historical trading patterns of inventory sold at full price and inventory sold below full price together with the related margins achieved for each product lines in order to gain comfort that stock has not been sold below cost.
• Evaluating the rationality of the inventory policies such as the policy of provision for inventory valuation and obsolescence and understanding whether the valuation of inventory was performed in accordance with the Company's policy.
• Inspecting the post period sales situation and evaluating the net realizable value of measurement applied on aging inventory in order to verify the evaluation accuracy of the estimated inventory allowance by the Company and
• Assessing whether the disclosures of provision for inventory valuation and obsolescence were appropriate.
• Obtained an understanding of management's estimate of business impact of COVID 19 pandemic on provision on inventories.
2. Trade Receivables Our audit procedure:
• The recoverability of trade receivables and the level of provisions for doubtful debts are considered to be a significant risk due to the pervasive nature of these balances to the financial statements and the importance of cash collection with reference to the working capital management of the business. • Assessed the design and implementation of key controls around the monitoring of recoverability.
• Discussed with the management regarding the level and ageing of trade receivables along with the consistency and appropriateness of receivables provisioning by assessing recoverability with reference to cash received in respect of trade receivables.
• At 31st March 2021 the trade receivables balances (net of provisions) consist of 28.15% of the total amount of assets of the company. Since the Trade receivables constitute the substantial part of the assets of the company they are determined as the key audit matters.
• In addition we have considered the Company's previous experience of bad debt exposure and the individual counter-party credit risk.
• Tested these balances on a sample basis through agreement to post period end invoicing and cash receipt.
Related Disclosures: • The accuracy and completeness was verified through cut-off test analytical reviews and balance confirmation.
Please refer to Point 20 of Significant accounting policies for details of the accounting policies of accounts receivable and Note No. 8 for relevant disclosures of accounts receivable of the independent auditors' report.
• Analyzing the aging schedule of trade receivable past collection records industry boom and concentration of customers' credit risk.
3. Revenue Recognition Our audit procedure:
• Revenue is an important measure used to evaluate the performance of the Company. There is a risk that the revenue is presented for amounts higher than what has been actually generated by the Company. Consequently we considered revenue recognition to be a significant key audit matter. • Assessing the design implementation existence and operating effectiveness of internal control procedures implemented as well as test of details to ensure accurate processing of revenue transactions.
• Inspecting underlying documentation for any book entries which were considered to be material or met other specified risk-based criteria on a sample basis.
Related Disclosures: • Inspecting the key terms and conditions of agreements with major customers on a sample basis to assess if there were any terms and conditions that may have affected the accounting treatment of the revenue recognition.
Refer Point 11 of Significant accounting policies for details of the accounting policies of Revenue Recognition and Note No. 24 for relevant disclosures of Revenue Recognition of the independent auditors' report.
• The accuracy and completeness of revenue was verified through cut-off test analytical reviews and balance confirmation.
4. External Confirmation Our audit procedure:
COVID-19 has impacted the procedure of external confirmation request to vendors and customers at the year-end and therefore positive external confirmation request was sent through electronic mode. However due to suspension of business activities of the many confirming parties most confirmations were not received. • Our audit procedures included the following:
• Revised assessed risk and modify our audit procedures to mitigate these risks;
• Obtained a reliable assurance pertaining to transactions with confirming parties in sense for accurate and complete process of routine and significant classes of transactions such as revenue purchases etc.;
The Company seeks and had sought confirmations from vendors and customers during the year.
• Selected samples and tested the effectiveness of controls related to accuracy and completeness of transactions in totality considering the frequency and regularity of transactions;
In such events we auditors performed alternative audit procedures.
This matter is considered to be key audit matter given the circumstances of the year-end confirmations under COVID-19 vis-a-vis non-COVID-19 scenario. • Performed alternative audit procedures like
- For accounts receivable balances : scrutiny of ledger accounts and verification of subsequent receipts;
- For accounts payable balances : scrutiny of ledger accounts and other documents/records such as bills from vendors supported by goods received notes.

Information Other than the Standalone Financial Statements andAuditor's Report Thereon

The Company's Board of Directors is responsible for the preparation ofthe other information. The other information comprises the information included in theManagement Discussion and Analysis Board's Report including Annexures to Board's ReportCorporate Governance and Shareholder's Information but does not include the standalonefinancial statements and our auditor's report thereon. The other information as identifiedabove is expected to be made available to us after the date of this auditor's report.

Our opinion on the standalone financial statements does not cover theother information and we will not express any form of assurance conclusion thereon.

In connection with our audit of the standalone financial statementsour responsibility is to read the other information identified above when it becomesavailable and in doing so consider whether the other information is materiallyinconsistent with the standalone financial statements or our knowledge obtained during thecourse of our audit or otherwise appears to be materially misstated.

When we read the other information as identified above if we concludethat there is a material misstatement therein we are required to communicate the matterto those charged with governance.

Management's Responsibility for the Standalone Financial Statements

The Company's Board of Directors is responsible for the matters statedin Section 134(5) of the Companies Act 2013 ("the Act") with respect to thepreparation of these standalone financial statements that give a true and fair view of thefinancial position financial performance total comprehensive income changes in equityand cash flows of the Company in accordance with the Ind AS and other accountingprinciples generally accepted in India. This responsibility also includes maintenance ofadequate accounting records in accordance with the provisions of the Act for safeguardingthe assets of the Company and for preventing and detecting frauds and otherirregularities; selection and application of appropriate accounting policies; makingjudgments and estimates that are reasonable and prudent; and design implementation andmaintenance of adequate internal financial controls that were operating effectively forensuring the accuracy and completeness of the accounting records relevant to thepreparation and presentation of the standalone financial statements that give a true andfair view and are free from material misstatement whether due to fraud or error

In preparing the standalone financial statements management isresponsible for assessing the Company's ability to continue as a going concerndisclosing as applicable matters related to going concern and using the going concernbasis of accounting unless management either intends to liquidate the Company or to ceaseoperations or has no realistic alternative but to do so.

The Board of Directors are responsible for overseeing the Company'sfinancial reporting process.

Auditor's Responsibilities for the Audit of the Standalone FinancialStatements

Our objectives are to obtain reasonable assurance about whether thestandalone financial statements as a whole are free from material misstatement whetherdue to fraud or error and to issue an auditor's report that includes our opinion.Reasonable assurance is a high level of assurance but is not a guarantee that an auditconducted in accordance with SAs will always detect a material misstatement when itexists. Misstatements can arise from fraud or error and are considered material ifindividually or in the aggregate they could reasonably be expected to influence theeconomic decisions of users taken on the basis of these standalone financial statements.

As part of an audit in accordance with SAs we exercise professionaljudgment and maintain professional scepticism throughout the audit. We also:

• Identify and assess the risks of material misstatement of thestandalone financial statements whether due to fraud or error design and perform auditprocedures responsive to those risks and obtain audit evidence that is sufficient andappropriate to provide a basis for our opinion. The risk of not detecting a materialmisstatement resulting from fraud is higher than for one resulting from error as fraudmay involve collusion forgery intentional omissions misrepresentations or the overrideof internal control.

• Obtain an understanding of internal financial controls relevantto the audit in order to design audit procedures that are appropriate in thecircumstances. Under section 143(3)(i) of the Act we are also responsible for expressingour opinion on whether the Company has adequate internal financial controls system inplace and the operating effectiveness of such controls.

• Evaluate the appropriateness of accounting policies used and thereasonableness of accounting estimates and related disclosures made by management.

• Conclude on the appropriateness of management's use of the goingconcern basis of accounting and based on the audit evidence obtained whether a materialuncertainty exists related to events or conditions that may cast significant doubt on theCompany's ability to continue as a going concern.

• If we conclude that a material uncertainty exists we arerequired to draw attention in our auditor's report to the related disclosures in thestandalone financial statements or if such disclosures are inadequate to modify ouropinion. Our conclusions are based on the audit evidence obtained up to the date of ourauditor's report. However future events or conditions may cause the Company to cease tocontinue as a going concern.

• Evaluate the overall presentation structure and content of thestandalone financial statements including the disclosures and whether the standalonefinancial statements represent the underlying transactions and events in a manner thatachieves fair presentation.

Materiality is the magnitude of misstatements in the standalonefinancial statements that individually or in aggregate makes it probable that theeconomic decisions of a reasonably knowledgeable user of the standalone financialstatements may be influenced. We consider quantitative materiality and qualitative factorsin (i) planning the scope of our audit work and in evaluating the results of our work; and(ii) to evaluate the effect of any identified misstatements in the standalone financialstatements.

We communicate with those charged with governance regarding amongother matters the planned scope and timing of the audit and significant audit findingsincluding any significant deficiencies in internal control that we identify during ouraudit. We also provide those charged with governance with a statement that we havecomplied with relevant ethical requirements regarding independence and to communicatewith them all relationships and other matters that may reasonably be thought to bear onour independence and where applicable related safeguards.

From the matters communicated with those charged with governance wedetermine those matters that were of most significance in the audit of the standalonefinancial statements of the current period and are therefore the key audit matters. Wedescribe these matters in our auditor's report unless law or regulation precludes publicdisclosure about the matter or when in extremely rare circumstances we determine that amatter should not be communicated in our report because the adverse consequences of doingso would reasonably be expected to outweigh the public interest benefits of suchcommunication.

Report on Other Legal and Regulatory Requirements

1) As required by the Companies (Auditor's Report) Order 2016("the order) issued by the Central Government in terms of Section 143(11) of the actwe give in "Annexure I" a statement on the matters specified in paragraph 3 and4 of the Order

2) As required by section 143(3) of the Act based on our audit wereport:

(a) We have sought and obtained all the information and explanationswhich to the best of our knowledge and belief were necessary for the purpose of our audit;

(b) In our opinion and to the best of our information and according tothe explanations given to us proper books of accounts as required by law have been keptby the Company so far as appears from our examination of those books;

(c) The Balance Sheet the Statement of Profit and Loss including OtherComprehensive Income Statement of Changes in Equity and the Statement of Cash Flow dealtwith by this Report are in agreement with the relevant books of account.

(d) In our opinion the aforesaid standalone financial statementscomply with the Ind AS specified under Section 133 of the Act read with Rule 7 of theCompanies (Accounts) Rules 2014.

(e) On the basis of written representations received from thedirectors as on March 312021 and taken on record by the Board of Directors none of theDirectors are disqualified as on March 312021 from being appointed as a director interms of section 164 (2) of the Act.

(f) With respect to the adequacy of the internal financial controlsover financial reporting of the Company and the operating effectiveness of such controlsrefer to Annexure 'II' to this report.

(g) With respect to the other matter to be included in the Auditor'sReport in accordance with the requirements of section 197(16) of the Act as amended:

In our opinion and to the best of our information and according to theexplanations given to us the remuneration paid by the Company to its directors during theyear is in accordance with the provisions of section 197 of the Act.

(h) With respect to the other matters to be included in the Auditor'sReport in accordance with Rule 11 of the Companies (Audit and Auditors) Rules 2014 inour opinion and to the best of our information and according to the explanations given tous:

i. The Company has disclosed the impact of pending litigations on itsfinancial position in its standalone financial statements. (Refer Note No. 42).

ii. The Company did not have any long term contracts includingderivative contracts for which there were any material foreseeable losses.

iii. There are no amounts which are required to be transferred to theInvestor Education and Protection Fund by the Company.

For Vikas Jain & Associates
Chartered Accountants
FRN:006803C
[Jugal Kishore Tank]
Partner
Membership No.- 424524
Place: Jaipur
Date: 08.06.2021
UDIN: 21424524AAAABP1714

ANNEXURE 1 TO THE INDEPENDENT AUDITORS' REPORT

The Annexure referred to in paragraph (1) of 'Report on other Legal andRegulatory Requirements' of our Independent Auditors' Report of even date to the membersof the Bella Casa Fashion & Retail Limited Jaipur on the Standalone financialstatements for the year ended on 31st March 2021 we report that:

(I) a) The Company has generally maintained proper records showing fullparticulars including quantitative details and situation of fixed assets (Property Plantand Equipments).

b) As explained to us the fixed assets (Property Plant andEquipments) have been physically verified by the management during the year in a phasedperiodical manner which in our opinion is reasonable having regard to the size of thecompany and nature of its assets. No material discrepancies were noticed on such physicalverification.

c) Based on our verification and according to information andexplanations given to us the title deeds of immovable properties are held in the name ofthe company except for the I and II Floor of building premises constructed on the landsituated at Plot No. E-103 EPIP Sitapura Industrial Area Jaipur the land appurtenantthereto is owned to M/s Gupta Exports a firm in which Companies Promoters are partnersand such land has been taken by company on lease.

(ii) As per the information and explanation given to us the Company'smanagement has carried out physical verification of inventory at regular intervals. Nomaterial discrepancies were noticed on such physical verification.

(iii) The Company has not granted any loans secured or unsecured toany companies firms limited liability partnership or other parties covered in registermaintained under section 189 of the Companies Act 2013 hence reporting under (iii)(a)(iii)(b) and (iii)(c) is not applicable.

(iv) The Company has not granted any loans or given any guarantee andsecurity covered under section 185 of the Act. In respect of investments made Company hascomplied with the provisions of section 186 of Act.

(v) The company has not accepted deposits from the public within themeaning of Sections 73 to 76 of the Companies Act 2013 and the rules made there underhence this clause is not applicable.

(vi) We have broadly reviewed the accounts and records maintained bythe Company pursuant to the Rules made by the Central Government for the maintenance ofcost records under sub-section (1) of Section 148 of the Companies Act 2013 read withCompanies (Cost Records & Audit) Rules 2014 and we are of the opinion that primafacie the prescribed accounts and records have been made and maintained. We have nothowever made detailed examination of the records with a view to determine whether theyare accurate and complete.

(vii) a) According to the information and explanations given to us andon the basis of our examination of the records of the Company amounts deducted/accrued inthe books of accounts in respect of undisputed statutory dues including provident fundemployee state insurance income tax sales tax service tax goods & service taxduty of customs duty of excise value added tax cess and other material statutory dueshave generally been regularly deposited with the appropriate authorities and there are noundisputed dues outstanding as on 31st March 2021 for a period of more than sixmonths from the date they became payable.

b) According to the information and explanations given to us there areno unpaid dues of income tax sales tax service tax Goods & Services Tax duty ofcustoms duty of excise or value added tax under dispute.

(viii) Based on examination of books of accounts and information andexplanation given to us the Company has not defaulted in repayment of loans or borrowingsto a financial institution or bank. Company has not issued any debentures hence nothingis due to debenture holders.

(ix) According to the information and explanations given to us thecompany has not raised money by way of initial public offer or further public offer andthe money raised by the company by way of term loan have been applied for the purpose forwhich they were obtained.

(x) According to the information and explanations given to us and onthe basis of our examination of the records of the Company no material fraud by thecompany or any fraud on the Company by its officers or employees has been noticed orreported during the year.

(xi) The managerial remuneration has been paid in accordance with therequisite approvals mandated by the provisions of section 197 read with Schedule V to theCompanies Act.

(xii) The company is not a Nidhi Company hence reporting under thisclause is not applicable.

(xiii) The Company has complied with the provisions of Section 177 and188 of the Act w.r.t. transactions with the related parties wherever applicable.

Details of the transactions with the related parties have beendisclosed in the financial statements as required by the applicable Indian AccountingStandards.

(xiv) According to the information and explanations given to us and onthe basis of the books and records examined by us the Company has not made anypreferential allotment or private placement of shares or fully or partly convertibledebentures during the year. Accordingly reporting under paragraph 3(xiv) of the Order isnot applicable.

(xv) The company has not entered into any non-cash transactions withdirectors or persons connected with him as covered under section 192 of Companies Act2013.

(xvi) According to the information and explanations given to us thecompany is not required to be registered under section 45-IA of the Reserve Bank of IndiaAct 1934. Accordingly provision of clause 3(xvi) of the order is not applicable to thecompany.

For Vikas Jain & Associates
Chartered Accountants
FRN:006803C
[Jugal Kishore Tank]
Partner
Membership No.- 424524
Place: Jaipur
Date: 08.06.2021
UDIN: 21424524AAAABP1714

Annexure "11" forming part of Independent Auditor's Report

Report on the Internal Financial Controls under Clause (i) ofSub-section 3 of Section 143 of the Companies Act 2013 ("the Act").

We have audited the internal financial controls with reference tostandalone financial statements of Bella Casa Fashion & Retail Limited ("theCompany") as of March 31 2021 in conjunction with our audit of the standalonefinancial statements of the Company for the year ended on that date.

Management's Responsibility for Internal Financial Controls

The Company's management is responsible for establishing andmaintaining internal financial controls with reference to standalone financial statementsbased on the internal control over financial reporting criteria established by the Companyconsidering the essential components of internal control stated in the Guidance Note onAudit of Internal Financial Controls over Financial Reporting issued by the Institute ofChartered Accountants of India. These responsibilities include the design implementationand maintenance of adequate internal financial controls that were operating effectivelyfor ensuring the orderly and efficient conduct of its business including adherence tocompany's policies the safeguarding of its assets the prevention and detection of fraudsand errors the accuracy and completeness of the accounting records and the timelypreparation of reliable financial information as required under the Act.

Auditors' Responsibility

Our responsibility is to express an opinion on the Company's internalfinancial controls with reference to standalone financial statements based on our audit.We conducted our audit in accordance with the Guidance Note on Audit of Internal FinancialControls Over Financial Reporting (the "Guidance Note") and the Standards onAuditing issued by ICAI and deemed to be prescribed under section 143(10) of theCompanies Act 2013 to the extent applicable to an audit of internal financial controlsboth applicable to an audit of Internal Financial Controls and both issued by theInstitute of Chartered Accountants of India. Those Standards and the Guidance Note requirethat we comply with ethical requirements and plan and perform the audit to obtainreasonable assurance about whether adequate internal financial controls with reference tofinancial statements were established and maintained and if such controls operatedeffectively in all material respects.

Our audit involves performing procedures to obtain audit evidence aboutthe adequacy of the internal financial controls system with reference to standalonefinancial statements and their operating effectiveness. Our audit of internal financialcontrols over financial reporting included obtaining an understanding of internalfinancial controls over financial reporting assessing the risk that a material weaknessexists and testing and evaluating the design and operating effectiveness of internalcontrol based on the assessed risk. The procedures selected depend on the auditor'sjudgment including the assessment of the risks of material misstatement of the standalonefinancial statements whether due to fraud or error.

We believe that the audit evidence we have obtained is sufficient andappropriate to provide a basis for our audit opinion on the Company's internal financialcontrols with reference to standalone financial statements.

Meaning of Internal Financial Controls over Financial Reporting

A company's internal financial controls with reference to standalonefinancial statements is a process designed to provide reasonable assurance regarding thereliability of financial reporting and the preparation of financial statements forexternal purposes in accordance with generally accepted accounting principles. A company'sinternal financial controls with reference to standalone financial statements includesthose policies and procedures that (1) pertain to the maintenance of records that inreasonable detail accurately and fairly reflect the transactions and dispositions of theassets of the company; (2) provide reasonable assurance that transactions are recorded asnecessary to permit preparation of standalone financial statements in accordance withgenerally accepted accounting principles and that receipts and expenditures of thecompany are being made only in accordance with authorizations of management and directorsof the company; and (3) provide reasonable assurance regarding prevention or timelydetection of unauthorised acquisition use or disposition of the company's assets thatcould have a material effect on the standalone financial statements.

Inherent Limitations of Internal financial controls with reference tostandalone financial statements

Because of the inherent limitations of internal financial controls overfinancial reporting including the possibility of collusion or improper managementoverride of controls material misstatements due to error or fraud may occur and not bedetected. Also projections of any evaluation of the internal financial controls overfinancial reporting to future periods are subject to the risk that the internal financialcontrol over financial reporting may become inadequate because of changes in conditionsor that the degree of compliance with the policies or procedures may deteriorate.

Opinion

In our opinion the Company has in all material respects an adequateinternal financial controls with reference to standalone financial statements and suchinternal financial controls with reference to standalone financial statements wereoperating effectively as at March 31 2021 based on the internal financial controls withreference to standalone financial statements criteria established by the Companyconsidering the essential components of internal control stated in the Guidance Note onAudit of Internal Financial Controls over Financial Reporting issued by the Institute ofChartered Accountants of India.

For Vikas Jain & Associates
Chartered Accountants
FRN:006803C
[Jugal Kishore Tank]
Partner
Membership No.- 424524
Place: Jaipur
Date: 08.06.2021
UDIN: 21424524AAAABP1714

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