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Denis Chem Lab Ltd.

BSE: 537536 Sector: Health care
NSE: N.A. ISIN Code: INE051G01012
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NSE 05:30 | 01 Jan Denis Chem Lab Ltd
OPEN 89.00
PREVIOUS CLOSE 86.95
VOLUME 2815
52-Week high 95.90
52-Week low 49.20
P/E 16.47
Mkt Cap.(Rs cr) 122
Buy Price 0.00
Buy Qty 0.00
Sell Price 0.00
Sell Qty 0.00
OPEN 89.00
CLOSE 86.95
VOLUME 2815
52-Week high 95.90
52-Week low 49.20
P/E 16.47
Mkt Cap.(Rs cr) 122
Buy Price 0.00
Buy Qty 0.00
Sell Price 0.00
Sell Qty 0.00

Denis Chem Lab Ltd. (DENISCHEMLAB) - Auditors Report

Company auditors report

To

The Members of

DENIS CHEM LAB LIMITED

Report on the Audit of the Financial Statements

Opinion

We have audited the accompanying financial statements of DENIS CHEM LAB LIMITED("the company") which comprise the Balance Sheet as at 31st March 2022 theStatement of Profit & Loss Statement of Changes in Equity and Statement of Cash Flowsfor the year then ended and notes to the financial statements including a summary ofsignificant accounting policies and other explanatory information.

In our opinion and to the best of our information and according to the explanationsgiven to us the aforesaid financial statements read together with significant accountingpolicies and accompanying notes thereon give the information required by the Act in themanner so required and give a true and fair view in conformity with the accountingprinciples generally accepted in India of the state of affairs of the Company as at 31stMarch 2022 its Profit total comprehensive income and its cash flows for the year endedon that date.

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing (SAs) specifiedunder section 143(10) of the Companies Act 2013. Our responsibilities under thosestandards are further described in the Auditor's Responsibilities for the Audit of theFinancial Statements section of our report. We are independent of the entity in accordancewith the Code of Ethics issued by ICAI together with the ethical requirement that arerelevant to our audit of the financial statements under the provisions of the CompaniesAct2013 and the rules thereunder and we have fulfilled our other ethical responsibilitiesin accordance with the Code of Ethics. We believe that the audit evidence we have obtainedis sufficient and appropriate to provide a basis for our opinion.

Key Audit Matters

Key audit matters are those matters that in our professional judgment were of mostsignificance in our audit of the financial statements of the current period. These matterswere addressed in the context of our audit of the financial statements as a whole and informing our opinion thereon and we do not provide a separate opinion on these matters. Wehave determined that there are no key audit matters to communicate in our report.

Information Other than the Financial Statements and Auditor's Report Thereon

The Company's Board of Directors is responsible for the other information. The otherinformation comprises the information included in the annual report but does not includethe financial statements and our auditor's report thereon. Our opinion on the financialstatements does not cover the other information and we do not express any form ofassurance conclusion thereon.

In connection with our audit of the financial statements our responsibility is to readthe other information and in doing so consider whether the other information ismaterially inconsistent with the financial statements or our knowledge obtained in theaudit 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.

Responsibilities of Management for the Financial Statements

The Company's management and Board of Directors are responsible for the matters statedin section 134(5) of the Companies Act 2013 ("the Act") with respect to thepreparation of these financial statements that give a true and fair view of the financialposition and financial performance of the Company in accordance with the accountingprinciples generally accepted in India including the accounting Standards specified

ANNUAL REPORT 2021-22

under section 133 of the Act. This responsibility also includes maintenance of adequateaccounting records in accordance with the provisions of the Act for safeguarding of theassets of the Company and for preventing and detecting frauds and other irregularities;selection and application of appropriate accounting policies; making judgments andestimates that are reasonable and prudent; and design implementation and maintenance ofadequate internal financial controls that were operating effectively for ensuring theaccuracy and completeness of the accounting records relevant to the preparation andpresentation of the financial statements that give a true and fair view and are free frommaterial misstatement whether due to fraud or error.

In preparing the financial statements the 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 the Board of Directors either intends to liquidate the Companyor to cease operations or has no realistic alternative but to do so.

Those Board of Directors are also responsible for overseeing the company's financialreporting process.

Auditor's Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the 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 financial statements.

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 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 financial control relevant to the audit inorder to design audit procedures that are appropriate in the circumstances. Under section143(3)(i) of the Act we are also responsible for expressing our opinion on whether theCompany has adequate internal financial controls system in place and the operatingeffectiveness 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 financial statements or if such disclosures are inadequate to modify our opinion.Our conclusions are based on the audit evidence obtained up to the date of our auditor'sreport. However future events or conditions may cause the Company to cease to continue asa going concern.

• Evaluate the overall presentation structure and content of the financialstatements including the disclosures and whether the financial statements represent theunderlying transactions and events in a manner that achieves fair presentation.

Materiality is the magnitude of misstatements in the standalone financial statementsthat individually or in aggregate makes it probable that the economic decisions of areasonably knowledgeable user of the standalone financial statements may be influenced. Weconsider quantitative materiality and qualitative factors in (i) planning the scope of ouraudit work and in evaluating the results of our work; and (ii) to evaluate the effect ofany identified misstatements in the standalone financial statements.

We communicate with those charged with governance regarding among other matters theplanned scope and timing of the audit and significant audit findings including anysignificant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have compliedwith relevant ethical requirements regarding independence and to communicate with themall relationships and other matters that may reasonably be thought to bear on ourindependence and where applicable related safeguards.

From the matters communicated with those charged with governance we determine thosematters that were of most significance in the audit of the standalone financial statementsof the current period and are therefore the key audit matters. We describe these mattersin our auditor's report unless law or regulation precludes public disclosure about thematter or when in extremely rare circumstances we determine that a matter should not becommunicated in our report because the adverse consequences of doing so would reasonablybe expected to outweigh the public interest benefits of such communication.

Report on Other Legal and Regulatory Requirements

1. As required by ‘the Companies (Auditors' Report) Order 2020 ( "theOrder") issued by the Central Government of India in terms of sub-section (11) ofsection 143 of the Act we give in the "Annexure A" a statement on thematters specified in paragraphs 3 and 4 of the Order to the extent applicable.

2. As required by section 143(3) of the Act we report that :

a) We have sought & obtained all the information and explanations which to thebest of 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 appears from our examination of those books.

c) The Balance sheet statement of Profit & Loss (including other comprehensiveincome) the statement of Changes in equity and Cash Flow Statement dealt with by thisreport are in agreement with the books of account.

d) In our opinion the aforesaid financial statements comply with the Indian accountingstandards specified in section 133 of the Act read with Rule 7 of the Companies (IndianAccounting Standards) Rules 2015 as amended.

e) On the basis of the written representation received from the directors as on 31stMarch 2022 taken on record by Board of Directors none of the director is disqualified ason 31st March 2022 from being appointed as a director in terms of section 164(2) of theCompanies Act 2013.

f) With respect to the adequacy of the internal financial controls over financialreporting of the Company and the operating effectiveness of such controls refer to ourseparate Report in "Annexure B". Our report expresses an unmodifiedopinion on the adequacy and operating effectiveness of the Company's internal financialcontrols over financial reporting.

g) With respect to the other matters to be included in the Auditor's report inaccordance with the requirements of section 197(16) of the Act as amended in ouropinion and to the best of our information and according to the information andexplanations given to us the managerial remuneration for the year ended March 31 2022has been paid/ provided by the Company to its directors in accordance with the provisionsof Section 197 read with Schedule V to the Act;

h) With respect to other matters to be included in the Auditors' Report in accordancewith Rule 11 of the Companies (Audit and Auditors) Rules 2014 in our opinion and to thebest of our information and according to the explanations given to us: i) The company hasdisclosed impact of pending litigations on its financial position in its financialstatements;

ii) The company did not have any long term contracts including derivative contracts forwhich there were any material foreseeable losses;

iii) There has been no delay in transferring amounts required to be transferred tothe Investor Education and Protection Fund by the company.

iv) (a) the Management has represented that to the best of its knowledge and beliefno funds (which are material either individually or in the aggregate) have been advancedor loaned or invested (either from borrowed funds or share premium or any other sources orkind of funds) by the Company to or in any other person or entity including foreignentity ("Intermediaries") with the understanding whether recorded in writingor otherwise that the Intermediary shall whether directly or indirectly lend or investin other persons or entities identified in any manner whatsoever by or on behalf of theCompany ("Ultimate Beneficiaries") or provide any guarantee security or thelike on behalf of the Ultimate Beneficiaries;

(b) the Management has represented that to the best of its knowledge and belief nofunds (which are material either individually or in the aggregate) have been received bythe Company from any person or entity including foreign entity ("FundingParties") with the understanding whether recorded in writing or otherwise that theCompany shall whether directly or indirectly lend or invest in other persons orentities identified in any manner whatsoever by or on behalf of the Funding Party("Ultimate Beneficiaries") or provide any guarantee security or the like onbehalf of the Ultimate Beneficiaries;

(c) Based on the audit procedures that have been considered reasonable and appropriatein the circumstances nothing has come to our notice that has caused us to believe thatthe representations under sub-clause (i) and (ii) of Rule 11(e) as provided under (a) and(b) above contain any material misstatement.

v) The dividend proposed in the previous year declared and paid by the company duringthe year is in accordance with section 123 of the Act to the extent it applies to paymentof dividend.

For H. K. Shah & Co.
Chartered Accountants
Firm Regn. No. 109583W
Place : Ahmedabad K M SHAH
Date : May 26 2022 Partner
Membership Number: 014711
UDIN 22014711AJSZBS9691

"Annexure A" to the Independent Auditors' Report of even date on theFinancial Statements of DENIS CHEM LAB LIMITED.

Referred to in paragraph 1 under the heading ‘Report on Other Legal &Regulatory Requirement' of our report of even date to the financial statements of theCompany for the year ended March 31 2022:

i. In respect of Company's property plant and equipment and intangible assets:

a) (A) The Company has maintained proper records showing full particulars includingquantitative details and situation of Property Plant and Equipment.

(B) The Company has maintained proper records showing full particulars of intangibleassets.

b) As explained to us all the Property Plant and Equipment have been physicallyverified by the management in a phased manner which in our opinion is reasonable havingregard to the size of the Company and nature of its assets. No material discrepancies werenoticed on such physical verification.

c) Based on our audit procedures and according to the information and explanationsgiven to us we report that the title deeds of immovable properties included in PropertyPlant and Equipment are held in the name of the Company.

d) During the year under review the Company has not revalued its Property Plant andEquipment or intangible assets or both.

e) According to the information and explanations given to us no proceedings have beeninitiated or are pending against the Company as at 31st March 2022 for holding any benamiproperty under Benami Transactions (Prohibition) Act1988 and rules made thereunder.

ii. (a) As explained to us physical verification of inventory has been conducted bythe management at reasonable intervals. In our opinion the coverage and procedure of suchverification is appropriate.

The discrepancies noticed on verification between the physical stocks and the bookrecords were not 10% or more in aggregate for each class of inventories.

(b) In respect of working capital limits sanctioned by the Bank on the basis ofsecurity of current assets the quarterly returns or statements filed by the Company withsuch Banks are in agreement with the books of accounts of the Company.

iii. According to the information and explanations given to us and on the basis ofexamination of books and records by us

(a) A. The Company is having no subsidiary or associates during the year clause3(iii)(a)(A) of the Order is not applicable.

B. The Company has only granted unsecured loans or advances in the nature of loans toemployees as specified below:

Loans to Employees Amount Rs. (Rs.in lakhs)
Aggregate Amount granted during the year 10.96
Balance outstanding as at 31st March2022 7.80

(b) The terms and conditions of the grant of loans or advances in the nature of loansas referred to in (B) above are not prima facie prejudicial to the interest of theCompany.

(c) In respect of loans or advances in the nature of loans granted by the Company theschedule of repayment of principal has been stipulated and the repayments are regular.

(d) There is no overdue in respect of loans granted to employees.

(e) No loans or advances in the nature of loans granted by the Company that have fallendue during the year have been renewed or extended or fresh loans granted to settle theoverdue of existing loans given to the same parties.

(f) The Company has not granted any loans or advances in the nature of loans that areeither repayable on demand or without specifying any terms or period of repayment.

(iv) 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 Act in respect ofgrant of loans making investments and providing guarantees and securities if any.

(v) According to the information and explanations given to us the company has notaccepted any deposits in terms of the directives issued by the Reserve Bank of India andthe provisions of sections 73 to 76 or any other relevant provisions of the Act and theCompanies (Acceptance of Deposit) Rules 2015.

(vi) In respect of business activities of the Company maintenance of cost records hasbeen specified by the Central Government under sub-section (1) of section 148 of theCompanies Act 2013. We have broadly reviewed the cost records maintained by the Companyand are of the opinion that prima facie the prescribed accounts and cost records havebeen maintained. We have however not made detailed examinations of the records with aview to determining whether they are accurate or complete.

(vii) In respect of statutory dues:

a) As per information and explanations given to us the company is regular indepositing undisputed statutory dues including Goods and Services tax Provident FundEmployees' State Insurance Income Tax Sales Tax Service Tax duty of Custom duty ofExcise Value Added Tax and other material statutory dues applicable to it with theappropriate authorities. There were no undisputed amounts payable in respect of Goods andService tax Provident Fund Employees' State Insurance Income Tax Sales Tax ServiceTax duty of Custom duty of Excise Value Added Tax and other material statutory dues inarrears as at March 31 2022 for a period of more than six months from the date theybecame payable.

b) According to information and explanations given to us there are no dues of salestax income tax custom duty wealth tax Goods & service tax and cess which have notbeen deposited as on March 31 2022 on account of disputes.

(viii) According to the information and explanations given to us the Company did nothave any transactions relating to previously unrecorded income that have been surrenderedor disclosed as income during the year in the tax assessments under the Income Tax Act1961.

(ix) (a) According to the information and explanations given to us as also on thebasis of books and records examined by us the Company has not defaulted in repayment ofdues to financial institution banks or any lenders. The Company has not taken any loansfrom the Government and has not issued any debenture during the year.

(b) According to the information and explanations given to us and on the basis of ouraudit procedures the Company is not declared willful defaulter by any bank or financialinstitution or other lender.

(c) According to the information and explanations given to us and on the basis of thebooks and records examined by us the term loans taken during the year have been appliedfor the purposes for which those were obtained.

(d) On an overall examination of the financial statements of the Company funds raisedon short-term basis have prima facie not been used during the year for long-termpurposes by the Company.

(e) The Company is having no subsidiary or associate companies and therefore clause3(ix)(e)and (f) of the order are not applicable to the Company.

(x) (a) According to the information and explanations given to us and on the basis ofbooks and records verified by us the company has not raised any money by way of initialpublic offer or further public offer including debt instruments during the year.Accordingly reporting under clause 3(x)(a) of the Order is not applicable.

(b) According to the information and explanations given to us and on the basis of booksand records verified by us during the year the Company has not made any preferentialallotment or private placement of shares or convertible debentures (fully or partly oroptionally) and hence reporting under clause 3(x)(b) of the Order is not applicable.

(xi) (a) On the basis of books and records of the Company examined by us and accordingto the information and explanation given to us we report that there has been neither anyfraud by the company nor any fraud on the company has been noticed or reported during theyear.

(b) According to the information and explanation given to us no report undersub-section (12) of section 143 of the Companies Act has been filed in Form ADT-4 asprescribed under rule 13 of Companies (Audit and Auditors) Rules 2014 with the CentralGovernment during the year and up to the date of this report.

(c) As represented to us by the management the Company has not received any whistleblower complaint during the year and upto date of this report.

(xii) The Company is not a Nidhi Company. Therefore the provision of clause 3(xii) ofthe Order is not applicable to the Company.

(xiii) According to the information and explanation given to us and on the basis ofrecords of the Company examined by us transaction with related parties are in compliancewith section 177 and section 188 of the Companies Act 2013 where applicable and thedetails of such transactions have been disclosed in the financial statements as requiredby the applicable accounting standards.

(xiv) (a) According to the information and explanation given to us in our opinion thecompany has an adequate internal audit system commensurate with the size and the nature ofits business.

(b) We have considered the internal audit reports for the year under audit issued tothe Company during the year and till date in determining the nature timing and extent ofour audit procedures.

(xv) Based upon the audit procedures performed and the information and explanationsgiven by the management the company has not entered into any non-cash transactions withdirectors or persons connected with him. Accordingly the provisions of clause 3(xv) ofthe Order are not applicable to the company.

(xvi) (a) According to the information and explanation given to us and on the basis ofbooks and records examined by us the company is not required to be registered undersection 45-IA of the Reserve Bank of India Act 1934. Hence reporting under clause3(xvi)(a) 3(xvi)(b) and 3(xvi)(c) of the Order is not applicable to the Company.

(b) According to the information and explanation given to us the Company has no CIC aspart of the Group.

(xvii) The Company has not incurred cash losses during the financial year covered byour audit and the immediately preceding financial year.

(xviii)There has been no resignation of the statutory auditors of the Company duringthe year.

(xix) On the basis of the financial ratios ageing and expected dates of realisation offinancial assets and payment of financial liabilities other information accompanying thefinancial statements and our knowledge of the Board of Directors and Management plans andbased on our examination of the evidence supporting the assumptions nothing has come toour attention which causes us to believe that any material uncertainty exists as on thedate of the audit report indicating that Company is not capable of meeting its liabilitiesexisting at the date of balance sheet as and when they fall due within a period of oneyear from the balance sheet date. We however state that this is not an assurance as tothe future viability of the Company. We further state that our reporting is based on thefacts up to the date of the audit report and we neither give any guarantee nor anyassurance that all liabilities falling due within a period of one year from the balancesheet date will get discharged by the Company as and when they fall due.

(xx) There are no unspent amounts towards Corporate Social Responsibility (CSR) onother than ongoing projects requiring a transfer to a fund specified in Schedule VII tothe Companies Act 2013 in compliance with second proviso to sub-section (5) of Section135 of the said Act. According to the information and explanation given to us there is noongoing project with respect to Corporate Social Responsibility (CSR). Accordinglyreporting under clause 3(xx)(a) and (b) of the Order is not applicable for the year.

(xxi) The reporting under Clause 3(xxi) of the Order is not applicable in respect ofaudit of standalone financial statements. Accordingly no comment in respect of the saidclause has been included in this report.

For H. K. Shah & Co.
Chartered Accountants
Firm Regn. No. 109583W
Place : Ahmedabad K M SHAH
Date : May 26 2022 Partner
Membership Number: 014711
UDIN 22014711AJSZBS9691

"Annexure B" to the Independent Auditors' Report of even date on theFinancial Statements of DENIS CHEM LAB LIMITED.

Referred to in paragraph 2(f) under the heading ‘Report on Other Legal &Regulatory Requirement' of our report of even date to the financial statements of theCompany for the year ended March 31 2022.

Report on the Internal Financial Controls under Clause (i) of Sub-section 3 of Section143 of the Companies Act 2013 ("the Act").

We have audited the internal financial controls over financial reporting of DENISCHEM LAB LIMITED ("the Company") as of March 31 2022 in conjunction withour audit of the financial 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 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 Reportingissued by the Institute of Chartered Accountants of India". These responsibilitiesinclude the design implementation and maintenance of adequate internal financial controlsthat were operating effectively for ensuring the orderly and efficient conduct of itsbusiness including adherence to company's policies the safeguarding of its assets theprevention and detection of frauds and errors the accuracy and completeness of theaccounting records and the timely preparation of reliable financial information asrequired under the Companies Act 2013.

Auditors' Responsibility

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 on Audit of Internal Financial Controls Over Financial Reporting(the "Guidance Note") and the Standards on Auditing issued by ICAI and deemedto be prescribed under section 143(10) of the Companies Act 2013 to the extentapplicable to an audit of internal financial controls both applicable to an audit ofInternal Financial Controls and both issued by the Institute of Chartered Accountants ofIndia. 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 Auditors' judgement including the assessment of the risks ofmaterial misstatement of the financial statements whether due to fraud or 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 reflect 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 (3) 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.

Opinion

In our opinion the Company has in all material respects an adequate internalfinancial controls system over financial reporting and such internal financial controlsover financial reporting were operating effectively as at March 31 2022 based 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".

For H. K. Shah & Co.
Chartered Accountants
Firm Regn. No. 109583W
Place : Ahmedabad K M SHAH
Date : May 26 2022 Partner
Membership Number: 014711
UDIN 22014711AJSZBS9691

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