To the Members of
Beryl Drugs Limited
Report on the Audit of the Ind AS financial statements
1. We have audited the accompanying Ind AS financial statements of Beryl Drugs Limited("the Company") which comprise the Balance Sheet as at 31 March 2019 and theStatement of Profit and Loss (including other comprehensive income) Statement of Changesin Equity and Statement of Cash Flows for the year then ended and notes to the Ind ASfinancial statements including a summary of significant accounting policies and otherexplanatory information (hereinafter referred to as "the Ind AS financialstatements").
2. In our opinion and to the best of our information and according to the explanationsgiven to us the aforesaid Ind AS financial statements give the information required bythe Companies Act 2013 ("the Act") in the manner so required and give a trueand fair view in conformity with the accounting principles generally accepted in India ofthe state of affairs of the Company as at 31 March 2019 and profit (including othercomprehensive income) changes in equity and its cash flows for the year ended on thatdate.
Basis for Opinion
3. We conducted our audit in accordance with the Standards on Auditing (SAs) specifiedunder Section 143(10) of the Act. Our responsibilities under those SAs are furtherdescribed in the Auditor's Responsibilities for the Audit of the Ind AS financialstatements section of our report. We are independent of the Company in accordance with theCode of Ethics issued by the Institute of Chartered Accountants of India together with theethical requirements that are relevant to our audit of the Ind AS financial statementsunder the provisions of the Act and the Rules there under and we have fulfilled our otherethical responsibilities in accordance with these requirements and the Code of Ethics. Webelieve that the audit evidences we have obtained are sufficient and appropriate toprovide a basis for our opinion.
Key Audit Matters
4. Key audit matters (KAM') are those matters that in our professional judgmentwere of most significance in our audit of the Ind AS financial statements of the currentperiod. These matters were addressed in the context of our audit of the Ind AS financialstatements as a whole and in forming our opinion thereon and we do not provide aseparate opinion on these matters.
5. We have determined the matters described below to be the key audit matters to becommunicated in our report. We have fulfilled the responsibilities described in theAuditors' responsibilities for the audit of the Ind AS financial statements section of ourreport including in relation to these matters. Accordingly our audit included theperformance of procedures designed to respond to our assessment of the risks of materialmisstatement of the Ind AS financial statements. The results of our audit proceduresincluding the procedures performed to address the matters below provide the basis for ouraudit opinion on the accompanying Ind AS financial statements.
|The key audit matters ||How our audit addressed the key audit matter |
|a) Provisions & Contingent Liabilities. || |
|As at 31st March 2019 the Company has ongoing Tax Cases & Guarantee issued by the Bank on behalf of Company. These indicate that a significant degree of Management Judgment is involved in determining the appropriateness of Provision and related disclosures. ||Our Audit Procedure tested the design and operating effectiveness key control over the estimation monitoring and disclosure of Provisions and contingent liabilities in respect of Taxation Matters. We involved our Tax Specialist to gain an understanding of the current status of the outstanding Tax Litigations including understanding of various Order/ Notice received by the Company and the Management. Grounds of Appeal before the relevant Appellate Authority and critically evaluated the Management. Assessment of the likelihood of the liability devolving upon the Company in accordance with the principle of Ind AS-29 for the significant provisions made we understood assessment and challenged the adequacy of provisions recognized by the management. We also reviewed the historical accuracy of the Provision recognized to determine the efficiency of the process of estimation by the Management. Further we assessed whether the disclosure related to significant Taxation matters were fairly processed. Refer to Note No. 38 |
|Significant Management Judgment is needed in determining whether an obligation exists and whether a provision should be recognized as at the reporting date. In accordance with Accounting Criteria set under Ind Accounting Standard 29 Provision Contingent Liabilities and Contingent Assets or whether it needs to be disclosed as Contingent Liabilities. Further Significant Judgments are also involved in measuring such obligations the most significant of which are assessment of Liability Judgment is involved in the determination of whether any outflow in respect of identified material matters are probable and can be estimated reliably. || |
|Adequacy of Provision the appropriateness of Assumption and Judgment used in the estimation of significant provision and Adequacy of Disclosure of Provision for Liabilities & charges and Contingent Liabilities considering the significance of the above matter to the Financial Statement and significant Auditor's attention required to test such estimate we have identified this as a key Audit matter for Current Year Audit. || |
|b) Ind AS 115 Revenue from Contracts with Customers |
|See note (VII) of the significant accounting policies to the Ind AS financial statements. |
|The Company has adopted Ind AS 115 Revenue from Contracts with Customers starting 1 April 2018. The adoption of the new revenue accounting standard involves application of certain key principles relating to identification of performance obligations determination of transaction price of the identified performance obligations the timing of transfer of control for recognition of revenue or the appropriateness of the basis used to measure revenue recognized over a period. Additionally new revenue accounting standard contains new disclosures. ||Our audit procedures included the following: |
| || We considered the Company's revenue recognition accounting policies based on the principles in Ind AS 115. |
| || We evaluated the design implementation and effective operation of the internal controls relating to implementation of the new revenue accounting standard. |
| || We selected samples of continuing and new contracts and performed the following procedures: |
| ||> Read analyzed and identified the distinct performance obligations in these contracts. |
| ||> Compared these performance obligations with that identified and recorded by the Company. |
| ||> Considered the terms of the contracts to determine the transaction price including any variable consideration to verify the transaction price used to compute revenue. |
| ||> Evaluated management assessment of point of recognition of revenue based on transfer of control or satisfaction of obligations over time. |
| || We evaluated the adequacy of financial statement disclosures pursuant to new revenue accounting standard. |
|c) Ind AS 16 Property Plant and Equipment || |
|See note (XIV) of the significant accounting policies to the Ind AS financial statements. |
|The carrying amount of PPE represents 55.23% of the total assets of the company. The values in use of these PPE have been determined based on certain assumptions and estimates of future performance. The value in use so determined of each Cash ||In view of the significance of the matter our procedures in this area included the following : |
| || Testing the design implementation and operating effectiveness of key controls over the impairment review process including the review and approval of forecasts and review of valuation models; |
|Generating Unit (CGU) identified by the management has been used for the impairment evaluation of the PPE. Due to the significance of the value of the PPE the inherent uncertainty and judgment involved in forecasting performance and the estimates involved in discounting future cash flows we have considered these estimates to be significant to our overall audit strategy and planning. || Assessing the valuation methodology used by management and testing the mechanical accuracy of the impairment models; |
| || Evaluating the reasonableness of the valuation assumptions such as discount rates used by management through reference to external market data; |
| || Challenging the appropriateness of the business assumptions used by management such as sales growth and the probability of success of new products; |
| || Evaluating the past performances where relevant and assessing historical accuracy of the forecast produced by management; |
| || Enquiring with respect to and challenging the management on the commercial strategy associated with the products to ensure that it was consistent with the assumptions used in estimating future cash flows; |
| || Considering whether events or transactions that occurred after the balance sheet date but before the reporting date affect the conclusions reached on the carrying values of the assets and associated disclosures; |
| || Performing sensitivity analysis of key assumptions including future revenue growth rates costs and the discount rates applied in the valuation models; |
| || Evaluating the adequacy of the disclosures made in the consolidated financial statements. |
Information other than the financial statements and Auditor's Report thereon
6. The Company's management and Board of Directors are responsible for the otherinformation. The other information comprises the information included in the Company'sannual report but does not include the Ind AS financial statements and our auditors'report thereon. Our opinion on the Ind AS financial statements does not cover the otherinformation and we do not express any form of assurance conclusion thereon.
In connection with our audit of the Ind AS financial statements our responsibility isto read the other information and in doing so consider whether the other information ismaterially inconsistent with the Ind AS financial statements or our knowledge obtained inthe audit or otherwise appears to be materially misstated. If based on the work we haveperformed we conclude that there is a material misstatement of this other information; weare required to report that fact. We have nothing to report in this regard.
Management's Responsibility for the Ind AS financial statements
7. The Company's management and Board of Directors are responsible for the mattersstated in Section 134(5) ofthe Act with respect to the preparation of these Ind ASfinancial statements that give a true and fair view of the state of affairs profit / loss(including other comprehensive income) changes in equity and cash flows of the Company inaccordance with the accounting principles generally accepted in India including theIndian Accounting Standards (Ind AS) specified under Section 133 of the Act. Thisresponsibility also includes maintenance of adequate accounting records in accordance withthe provisions of the Act for safeguarding of the assets of the Company and for preventingand detecting frauds and other irregularities; selection and application of appropriateaccounting policies; making judgments and estimates that are reasonable and prudent; anddesign implementation and maintenance of adequate internal financial controls that wereoperating effectively for ensuring the accuracy and completeness of the accountingrecords relevant to the preparation and presentation of the Ind AS financial statementsthat give a true and fair view and are free from material misstatement whether due tofraud or error.
8. In preparing the Ind AS financial statements management and Board of Directors areresponsible 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. Board of Directors is alsoresponsible for overseeing the Company's financial reporting process.
Auditor's Responsibilities for the Audit of the Ind AS financial statements
9. Our objectives are to obtain reasonable assurance about whether the Ind AS financialstatements as a whole are free from material misstatement whether due to fraud or errorand to issue an auditor's report that includes our opinion. Reasonable assurance is a highlevel of assurance but is not a guarantee that an audit conducted in accordance with SAswill always detect a material misstatement when it exists. Misstatements can arise fromfraud or error and are considered material if individually or in the aggregate theycould reasonably be expected to influence the economic decisions of users taken on thebasis of these Ind AS financial statements.
10. As part of an audit in accordance with SAs we exercise professional judgment andmaintain professional skepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the Ind AS financialstatements whether due to fraud or error design and perform audit procedures responsiveto those risks and obtain audit evidence that is sufficient and appropriate to provide abasis for our opinion. The risk of not detecting a material misstatement resulting fromfraud is higher than for one resulting from error as fraud may involve collusionforgery intentional omissions misrepresentations or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order todesign audit procedures that are appropriate in the circumstances. Under Section 143(3)(i)of the Act we are also responsible for expressing our opinion on whether the company hasadequate internal financial controls with reference to Ind AS financial statements inplace and the operating effectiveness of such controls.
Evaluate the appropriateness of accounting policies used and the reasonablenessof accounting estimates and related disclosures made by management.
Conclude on the appropriateness of management's use of the going concern basisof accounting and based on the audit evidence obtained whether a material uncertaintyexists related to events or conditions that may cast significant doubt on the Company'sability to continue as a going concern. If we conclude that a material uncertainty existswe are required to draw attention in our auditor's report to the related disclosures inthe Ind AS 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 ourauditors' 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 the Ind AS financialstatements including the disclosures and whether the Ind AS financial statementsrepresent the underlying transactions and events in a manner that achieves fairpresentation.
11. We communicate with those charged with governance regarding among other mattersthe planned scope and timing of the audit and significant audit findings including anysignificant deficiencies in internal control that we identify during our audit.
12. 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.
13. From the matters communicated with those charged with governance we determinethose matters that were of most significance in the audit of the Ind AS financialstatements of the current period and are therefore the key audit matters. We describethese matters in our auditors' report unless law or regulation precludes public disclosureabout the matter or when in extremely rare circumstances we determine that a mattershould not be communicated in our report because the adverse consequences of doing sowould reasonably be expected to outweigh the public interest benefits of suchcommunication.
Report on Other Legal and Regulatory Requirements
14. The Balance Sheet and the Profit & Loss Account have been drawn up inaccordance with the provision of Section 133 of the Act read with rule 7 of the CompaniesRules 2014 (as amended).
15. As required by the Companies (Auditors' Report) Order 2016 ("the Order")issued by the Central Government of India in terms of Section 143(11) of the Act we givein "Annexure A" a statement on the matters specified in paragraphs 3 and 4 ofthe Order to the extent applicable.
16. With respect to the matter to be included in the Auditors' Report under section197(16) we report that In our opinion and according to the information and explanationgiven to us the remuneration paid by the Company to its directors during the current yearis in accordance with the provisions of Section 197 of the Act. The remuneration paid todirectors is not in excess of the limit laid down under Section 197 of the Act. TheMinistry of Corporate Affairs has not prescribed other details under Section 197(16) whichare required to be commented upon by us.
17. As required by Section 143(3) of the Act we report that:
(a) We have sought and obtained all the information and explanations which to the bestof our knowledge and belief were necessary for the purposes of our audit.
(b) In our opinion proper books of account as required by law have been kept by theCompany so far as it appears from our examination of those books.
(c) The Balance Sheet and the Statement of Profit and Loss (including othercomprehensive income) dealt with by this Report are in agreement with the books ofaccount.
(d) In our opinion the aforesaid Ind AS financial statements comply with the Ind ASspecified under Section 133 of the Act.
(e) On the basis of the written representations received from the directors as on 31March 2019 taken on record by the Board of Directors none of the directors isdisqualified as on 31 March 2019 from being appointed as a director in terms of Section164(2) of the Act.
(f) With respect to the adequacy of the internal financial controls with reference toInd AS financial statements of the Company and the operating effectiveness of suchcontrols refer to our separate Report in"Annexure B".
(g) With respect to the other matters to be included in the Auditors' Report inaccordance with Rule 11 of the Companies (Audit and Auditors) Rules 2014 in our opinionand to the best of our information and according to the explanations given to us:
i. The Company has disclosed the impact of pending litigations as at 31 March 2019 onits financial position in its Ind AS financial statements - Refer Note 38 to the Ind ASfinancial statements;
ii. The Company did not have any material foreseeable losses on long term contractsincluding derivatives contracts during the year ended 31st March 2019.
iii. There were no amounts which were required to be transferred to the investoreducation & protection fund by the company.
| ||For PRATEEK JAIN & CO. |
| ||CHARTERED ACCOUNTANTS |
| ||FRN-009494C |
|Date: 30th May 2019 || |
|Place: Indore ||PRATEEK JAIN PROPRIETOR |
| ||M.NO. 079214 |
ANNEXURE A TO THE INDEPENDENT AUDITOR'S REPORT
(Referred to in paragraph 15 under Report on Other Legal and RegulatoryRequirements' section of our Report of even date for Beryl Drugs Limited)
1. In respect of its fixed assets:
The Company has maintained proper records showing full particulars includingquantitative details and situation of fixed assets.
As explained to us all the fixed assets have been physically verified by themanagement in a phased periodical manner which in our opinion is reasonable having regardto the size of the Company and nature of its assets. No material discrepancies werenoticed on such physical verification.
According to the information and explanations given to us and the recordexamined by us and based on the examination of the conveyance deeds provided to us wereport that the title deeds comprising of the immovable properties of land and buildingwhich are free hold and lease hold are in the name of the company as at the balance sheetdate.
As explained to us the inventories have been physically verified during the year by theManagement at reasonable intervals and no material discrepancies were noticed on physicalverification.
3. Loan given by company
According to the information and explanations given to us the company has not grantedany loans secured or unsecured to companies firms limited liability partnerships orother parties covered in the register maintained under Section 189 of the Companies Act2013 ("the Act") in during the year.
4. Loan to directors and investment by the company
In our opinion and according to the information and explanations given to us theCompany has complied with the provisions of Sections 185 and 186 of the Companies Act2013 in respect of grant of loans making investments and providing guarantees andsecurities.
According to the information and explanations given to us the Company has not acceptedany deposits under sections 73 & 76 or any other relevant provision of companies act("the act") and the rule framed there under. Therefore the provisions of Clause(v) of paragraph 3 of the Order is not applicable to the Company.
6. Cost records
The Central Government has not prescribed maintenance of cost records pursuant to theCompanies (Cost Records and Audit) Rules 2014 as amended by sub section (1) of Section148 of the Companies Act 2013.
7. Statutory dues
According to the information and explanations given to us and on the basis ofour examination of the records of the Company undisputed statutory dues includingProvident Fund Employees' State Insurance Income Tax Sales Tax Service Tax CustomsDuty Excise Duty Value Added Tax Goods and Services Tax Cess and other materialstatutory dues have been generally regularly deposited with the appropriate authorities.
According to the information and explanations given to us no undisputed amountspayable in respect of the aforesaid dues were outstanding as at March 312018 for a periodof more than six months from the date of they became payable except the following:
|Particulars ||Amount (in Rs.) |
|Service Tax ||8250/- |
|Wealth Tax ||390859/- |
|Professional Tax ||52500/- |
|Vat Tax 12-13 ||4809/- |
|Vat Tax 13-14 ||6217/- |
|Vat Tax ||305564/- |
According to the information and explanations given to us there are no dues ofIncome Tax Service Tax Sales Tax Value Added Tax Duty of Customs Duty of excise andGoods and Service Tax which have not been deposited by the Company on account of disputesexcept the following:
|Sr. No. ||Nature of the Statute ||Nature of Dues ||Amount ||Period to which the amount relates (F.Y.) ||Forum where dispute is pending |
|1 ||M.P. Entry Tax ||Entry Tax ||82865 ||1998-1999 ||Revision filed before Addl. Commissioner of Commercial Tax Indore |
|2 ||M.P. VAT Act ||Vat ||150401 ||2014-2015 ||Appeal filed before DCCT Indore and pending for hearing |
|3 ||Central Excise Duty ||Excise Duty ||8825970 ||2012-2013 ||Case is pending before Hon'ble Supreme Court. However SLP has been granted to the Union Government of India. |
|4 ||M.P. VAT Act ||Vat Tax ||145662 ||2015-2016 ||Appeal Filed |
|5. ||Income Tax Act ||Income Tax ||7812 ||2009-2010 ||CPC Bengaluru |
|6. ||Income Tax Act ||Income Tax ||6035 ||2010-2011 ||CPC Bengaluru |
TDS Defaults on traces:
|Financial Year ||Amount (in Rs.) |
|2017-18 ||5192/- |
|2016-17 ||5278/- |
|2015-16 ||8229/- |
|2014-15 ||26012/- |
|Prior years ||208601/- |
|Total ||253312/- |
8. Repayments of loans
According to the information and explanations given to us the company has notdefaulted in repayment of dues to financial institutions or banks. The Company does nothave any loans from Government and has not issued any debentures during the year.
9. Utilization of funds
During the year The Company has not raised money by way of initial public offer orfurther public offer (including debt instruments). The Term Loans availed were applied forthe purposes for which they are raised.
10. Reporting of frauds
According to the information and explanations given to us no material fraud on or bythe Company has been noticed or reported during the year under audit.
11. Approvals of managerial remuneration
According to the information and explanations give to us and based on our examinationof the records of the Company the Company has paid/provided for managerial remunerationin accordance with the requisite approvals mandated by the provisions of section 197 readwith Schedule V to the Act.
12. Nidhi company
In our opinion the company is not a chit fund or a Nidhi mutual benefit fund/ society.Therefore the provisions of clause (xii) of Para 3 of the said order are not applicableto the company.
13. Related party transaction
According to the information and explanations given to us and based on our examinationof the records of the Company transactions with the related parties are in compliancewith sections 177 and 188 of the Act where applicable and details of such transactionshave been disclosed in the financial statements as required by the applicable accountingstandards.
14. Private Placement or preferential allotment
According to the information and explanations give to us and based on our examinationof the records of the Company the Company has not made any preferential allotment orprivate placement of shares or fully or partly convertible debentures during the year
15. Non cash transaction
According to the information and explanations given to us and based on our examinationof the records of the Company the Company has not entered into non-cash transactions withits directors or persons connected with him.
16. Registration of Reserve Bank of India (RBI) act 1934
The Company is not required to be registered under section 45-IA of the Reserve Bank ofIndia Act 1934.
| ||For PRATEEK JAIN & CO. |
| ||CHARTERED ACCOUNTANTS |
| ||FRN-009494C |
|Date: 30th May 2019 || |
|Place: Indore ||PRAIEEK JAIN |
| ||PROPRIETOR |
| ||M.NO. 079214 |
ANNEXURE B TO THE INDEPENDENT AUDITOR'S REPORT
(Referred to in paragraph 17 (f) under Report on Other Legal and RegulatoryRequirements' of our report of even date of Beryl Drugs Limited)
REPORT ON THE INTERNAL FINANCIAL CONTROLS OVER FINANCIAL REPORTING UNDER CLAUSE (i) OFSUB SECTION 3 OF SECTION 143 OF THE COMPANIES ACT 2013 ("THE ACT")
We have audited the internal financial controls over financial reporting of BerylDrugs Limited ("the Company") as of 31st March 2019 in conjunction with ouraudit of the standalone Ind AS financial statements of the Company for the year ended onthat date.
MANAGEMENT'S RESPONSIBILITY FOR INTERNAL FINANCIAL CONTROLS
The Company's management is responsible for establishing and maintaining internalfinancial controls based on the internal control over financial reporting criteriaestablished by the Company considering the essential components of internal control statedin the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting (the"Guidance Note") issued by the Institute of Chartered Accountants of India("ICAI"). These responsibilities include the design implementation andmaintenance of adequate internal financial controls that were operating effectively forensuring 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 Companies Act 2013.
Our responsibility is to express an opinion on the Company's internal financialcontrols over financial reporting based on our audit. We conducted our audit in accordancewith the Guidance Note and the Standards on Auditing prescribed under Section 143(10) ofthe Companies Act 2013 to the extent applicable to an audit of internal financialcontrols. Those Standards and the Guidance Note require that we comply with ethicalrequirements and plan and perform the audit to obtain reasonable assurance about whetheradequate internal financial controls over financial reporting was established andmaintained and if such controls operated effectively in all material respects.
Our audit involves performing procedures to obtain audit evidence about the adequacy ofthe internal financial controls system over financial reporting and their operatingeffectiveness. Our audit of internal financial controls over financial reporting includedobtaining an understanding of internal financial controls over financial reportingassessing the risk that a material weakness exists and testing and evaluating the designand operating effectiveness of internal control based on the assessed risk. The proceduresselected depend on the auditor's judgment including the assessment of the risks ofmaterial misstatement of the standalone Ind AS financial statements whether due to fraudor error.
We believe that the audit evidence we have obtained is sufficient and appropriate toprovide a basis for our audit opinion on the Company's internal financial controls systemover financial reporting.
MEANING OF INTERNAL FINANCIAL CONTROLS OVER FINANCIAL REPORTING
A company's internal financial control over financial reporting is a process designedto provide reasonable assurance regarding the reliability of financial reporting and thepreparation of financial statements for external purposes in accordance with generallyaccepted accounting principles. A company's internal financial control over financialreporting includes those policies and procedures that (1) pertain to the maintenance ofrecords that in reasonable detail accurately and fairly respect the transactions anddispositions of the assets of the company; (2) provide reasonable assurance thattransactions are recorded as necessary to permit preparation of financial statements inaccordance with generally accepted accounting principles and that receipts andexpenditures of the company are being made only in accordance with authorizations ofmanagement and directors of the company; and provide reasonable assurance regardingprevention or timely detection of unauthorized acquisition use or disposition of thecompany's assets that could have a material effect on the financial statements
INHERENT LIMITATIONS OF INTERNAL FINANCIAL CONTROLS OVER FINANCIAL REPORTING
Because of the inherent limitations of internal financial controls over financialreporting including the possibility of collusion or improper management override ofcontrols material misstatements due to error or fraud may occur and not be detected.Also projections of any evaluation of the internal financial controls over financialreporting to future periods are subject to the risk that the internal financial controlover financial reporting may become inadequate because of changes in conditions or thatthe degree of compliance with the policies or procedures may deteriorate.
In our opinion to the best of our information and according to the explanations givento us the Company has in all material respects an adequate internal financial controlssystem over financial reporting and such internal financial controls over financialreporting were operating effectively as at 31st March 2019 based on the internal controlover financial reporting criteria established by the Company considering the essentialcomponents of internal control stated in the Guidance Note on audit of internal financialcontrols over financial reporting issued by the institute of chartered accountants ofIndia ("ICAI") .
| ||For PRATEEK JAIN & CO. |
| ||CHARTERED ACCOUNTANTS |
| ||FRN-009494C |
|Date: 30th May 2019 ||PRATEEK JAIN |
|Place: Indore ||PROPRIETOR |
| ||M.NO. 079214 |