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Eastern Treads Ltd.

BSE: 531346 Sector: Others
NSE: N.A. ISIN Code: INE500D01015
BSE 00:00 | 20 Apr 53.45 2.50
(4.91%)
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49.65

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NSE 05:30 | 01 Jan Eastern Treads Ltd
OPEN 49.65
PREVIOUS CLOSE 50.95
VOLUME 492
52-Week high 67.00
52-Week low 16.95
P/E
Mkt Cap.(Rs cr) 28
Buy Price 0.00
Buy Qty 0.00
Sell Price 0.00
Sell Qty 0.00
OPEN 49.65
CLOSE 50.95
VOLUME 492
52-Week high 67.00
52-Week low 16.95
P/E
Mkt Cap.(Rs cr) 28
Buy Price 0.00
Buy Qty 0.00
Sell Price 0.00
Sell Qty 0.00

Eastern Treads Ltd. (EASTERNTREADS) - Auditors Report

Company auditors report

To the Members of Eastern Treads Limited Report on the Audit of the StandaloneFinancial Statements Opinion

1. We have audited the accompanying standalone financial statements of Eastern TreadsLimited (‘the Company') which comprise the Balance Sheet as at 31 March 2020 theStatement of Profit and Loss (including Other Comprehensive Income) the Cash FlowStatement and the Statement of Changes in Equity for the year then ended and a summary ofthe significant accounting policies and other explanatory information.

2. In our opinion and to the best of our information and according to the explanationsgiven to us the aforesaid standalone financial statements give the information requiredby the Companies Act 2013 (‘Act') in the manner so required and give a true and fairview in conformity with the accounting principles generally accepted in India includingIndian Accounting Standards (‘Ind AS') specified under section 133 of the Act of thestate of affairs of the Company as at 31 March 2020 and its loss (including othercomprehensive income) its cash flows and the changes in equity for the year ended on thatdate.

Basis for Opinion

3. We conducted our audit in accordance with the Standards on Auditing specified undersection 143(10) of the Act. Our responsibilities under those standards are furtherdescribed in the Auditor's Responsibilities for the Audit of the Financial Statementssection of our report. We are independent of the Company in accordance with the Code ofEthics issued by the Institute of Chartered Accountants of India (‘ICAI') togetherwith the ethical requirements that are relevant to our audit of the financial statementsunder the provisions of the Act and the rules thereunder and we have fulfilled our otherethical responsibilities in accordance with these requirements and the Code of Ethics. Webelieve that the audit evidence we have obtained is sufficient and appropriate to providea basis for our opinion.

Emphasis of Matter COVID 19

4. We draw attention to Note 2.37 of the accompanying standalone financial statementswhich describes the uncertainties due to the effects of Covid-19 pandemic on the Company'soperation and the management's evaluation of the impact on the standalone financialstatements of the Company as at the balance sheet date. In view of these uncertaintiesthe impact on these standalone financial statements is significantly dependent on futuredevelopments. Our opinion is not modified in respect of this matter

Key Audit Matters

5. Key audit matters are those matters that in our professional judgment were of mostsignificance in our audit of the standalone financial statements of the current period.These matters were addressed in the context of our audit of the financial statements as awhole and in forming our opinion thereon and we do not provide a separate opinion onthese matters.

6. We have determined the matters described below to be the key audit matters to becommunicated in our report.

Key audit matter How our audit addressed the key audit matter
Provision for expected credit losses for trade receivables Our audit work included but was not limited to the following procedures:
• Obtained an understanding of the process adopted by the Company in estimating expected credit loss including the key inputs and assumptions. Since assumptions and parameters are based on historical data we assessed whether historical experience was representative of current circumstances and was relevant in view of the recent impairment losses incurred;
(Refer note 1.17 of the accompanying financial statements for significant accounting policy and note 2.31 for credit risk disclosures)
Trade receivables comprises a significant portion of the current assets of the Company. As at 31 March 2020 the Company has reported trade receivable of ?2574.23 lakhs (net of provision towards expected credit loss of ?62.13 lakhs). • Assessed and tested the design and operating effectiveness of key controls over completeness and accuracy of the key inputs and assumptions considered for calculation recording and monitoring of the impairment loss recognized. Also evaluated the controls over the process validation of data and related approvals.
• For a selected sample performed procedures to evaluate:
- Appropriateness of exposure at default probability of default and loss given default in the calculation of ECL;
These significant judgements in applying the expected credit loss (ECL method arises due to the nature of the customers that the Company deals with which mainly construed the state-owned road transportation entities and various dealers/traders from the unorganized sector. Further the payment plan varies from customer to customer resulting in complexity in estimation of amount to be recorded expected credit loss.
- Timely identification of exposures with a significant increase in credit risk and appropriateness of the Company's method of determining the stages; and
- arithmetic accuracy of ECL calculation
• Tested the methodology applied in the credit loss provision calculation by comparing it to the requirements of Ind AS 109 Financial Instruments and appropriateness and reasonableness of the assumptions related to credit loss rate including the historical bad-debts applied in their assessment of the receivables allowance.
• Evaluated responses to direct confirmation request circulated to customers and ensured the reconciling items have been adequately recorded in the books of account
Considering the materiality of the amount involved and significant degree of judgement and subjectivity involved in the estimates and assumptions used in determining the expected credit loss we have determined this matter as a key audit matter
• Tested the documents received as security against the trade receivables and amount received subsequent to year-end on sample basis.
• Assessed the appropriateness and adequacy of the related presentation and disclosures of note 2.31 "Financial risk management" disclosed in the financial statements in accordance with the applicable accounting standards.
Existence of inventory Our audit work in respect of testing the existence of inventories included but was not restricted to the following procedures:
(Refer note 2.8 of the accompanying Standalone financial statements)
• Obtained understanding of management process of inventory management including the changes required thereto as a result of COVID-19 related restrictions and evaluated the design and tested the operating effectiveness of key controls with respect to physical verification of inventory;
As at 31 March 2020 the Company held inventories of Rs 1050.25 lacs as disclosed in Note 2.8 to the standalone financial statements. Inventories mainly consist of raw materials work in progress finished goods stores and spares and others.
• Evaluated the design effectiveness of controls over inventory management process/inventory physical verification process and tested key controls for their operating effectiveness;
• Observed the physical count procedures carried out by the management subsequent to year end and compliance with the stock count instructions by the management's personnel; observing steps taken by management to ascertain the existence inventory on the date of the count (including identification of non-moving obsolete / damaged inventory) along with roll-back procedures to confirm valuation of inventory at year end Obtained management's inventory count records (count sheets) and tested the reconciliation of the differences in inventory quantity between the physical count and the Company's perpetual inventory records and accounting of such variances basis management approval.
As per the Company's inventory verification plan management performs physical verification of inventory at all locations under the supervision of finance team quarterly.
Due to Covid-19 outbreak and related lock-down restrictions management was unable to perform the year end physical verification of inventories on 31 March 2020. The physical verification was carried out subsequent to year end on different dates in various locations. • Tested the reconciliation of differences if any between management physical count and inventory records including accounting of such variances basis management approval; and
• Tested management's roll-back procedure of the inventory count performed at locations on sample basis from date of count to the 31 March 2020 and the as the physical verification of inventory was undertaken by management on different dates across various locations during the year tested completeness arithmetical accuracy and validity of the data used for the procedures.
Considering the above we have reassessed our audit approach with respect to assessing the existence and condition of physical inventory as at year end and adopted alternate audit procedures as further described in our audit procedures.
• Performed independent physical inventory count for certain locations on a sample basis subsequent to year end and reconciled the same to the management counts (wherever applicable).
• Performed cut off testing for purchase and sales transactions made near the reporting date to assess whether transactions are recorded in the correct period by testing shipping records sales / purchase invoices (as applicable) for sample transactions.
Considering the significance and size of the Inventory at the year end reliance on roll-back and other alternate procedures existence of inventory is considered as a key audit matter for the current year audit.

Information other than the Financial Statements and Auditor's Report thereon

7. 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 standalone financial statements and our auditor's report thereon. The Annual Report isexpected to be made available to us after the date of this auditor's report. Our opinionon the standalone financial statements does not cover the other information and we willnot express any form of assurance conclusion thereon. In connection with our audit of thestandalone financial statements our responsibility is to read the other informationidentified above when it becomes available and in doing so consider whether the otherinformation is materially inconsistent with the standalone financial statements or ourknowledge obtained in the audit or otherwise appears to be materially misstated. When weread the Annual Report if we conclude that there is a material misstatement therein weare required to communicate the matter to those charged with governance.

Responsibilities of Management and Those Charged with Governance for the StandaloneFinancial Statements

8. The accompanying standalone financial statements have been approved by the Company'sBoard of Directors. The Company's Board of Directors is responsible for the matters statedin section 134(5) of the Act with respect to the preparation of these standalone financialstatements that give a true and fair view of the financial position financial performanceincluding other comprehensive income changes in equity and cash flows of the Company inaccordance with the accounting principles generally accepted in India including the IndAS specified under section 133 of the Act. This responsibility also includes maintenanceof adequate accounting records in accordance with the provisions of the Act forsafeguarding of the assets of the Company and for preventing and detecting frauds andother irregularities; 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 financial statements that give a true and fair viewand are free from material misstatement whether due to fraud or error.

9. In preparing the financial statements management is responsible for assessing theCompany's ability to continue as a going concern disclosing as applicable mattersrelated to going concern and using the going concern basis of accounting unless managementeither intends to liquidate the Company or to cease operations or has no realisticalternative but to do so.

10. Those Board of Directors is also responsible for overseeing the Company's financialreporting process.

Auditor's Responsibilities for the Audit of the Financial Statements

11. 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 high level of assurance but is not a guarantee that an auditconducted in accordance with Standards on Auditing will always detect a materialmisstatement when it exists. Misstatements can arise from fraud or error and areconsidered material if individually or in the aggregate they could reasonably beexpected to influence the economic decisions of users taken on the basis of thesefinancial statements.

12. As part of an audit in accordance with Standards on Auditing we exerciseprofessional judgment and maintain professional skepticism throughout the audit. We also:

Identify and assess the risks of material misstatement of the financial statementswhether due to fraud or error design and perform audit procedures responsive to thoserisks and obtain audit evidence that is sufficient and appropriate to provide a basis forour opinion. The risk of not detecting a material misstatement resulting from fraud ishigher than for one resulting from error as fraud may involve collusion forgeryintentional omissions misrepresentations or the override of internal control;

Obtain an understanding of internal control relevant to the audit in order to designaudit procedures that are appropriate in the circumstances. Under section 143(3)(i) of theAct we are also responsible for expressing our opinion on whether the Company hasadequate internal financial controls with reference to financial statements in place andthe operating effectiveness of such controls;

Evaluate the appropriateness of accounting policies used and the reasonableness ofaccounting estimates and related disclosures made by management;

Conclude on the appropriateness of management's use of the going concern basis ofaccounting 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 financial statementsincluding the disclosures and whether the financial statements represent the underlyingtransactions and events in a manner that achieves fair presentation;

13. 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.

14. 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.

15. From the matters communicated with those charged with governance we determinethose matters that were of most significance in the audit of the financial statements ofthe current period and are therefore the key audit matters. We describe these matters inour auditor's report unless law or regulation precludes public disclosure about the matteror 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

16. As required by Section 197(16) of the Act based on our audit we report that theCompany has not paid or provided for any remuneration to its directors during the year inaccordance with the provisions of and limits laid down under Section 197 read withSchedule V to the Act.

17. As required by the Companies (Auditor's Report) Order 2016 (‘the Order')issued by the Central Government of

India in terms of Section 143(11) of the Act we give in the Annexure I a statement onthe matters specified in paragraphs 3 and 4 of the Order.

18. Further to our comments in Annexure I as required by Section 143(3) of the Actbased on our audit we report to the extent applicable that: a) we have sought andobtained all the information and explanations which to the best of our knowledge andbelief were necessary for the purpose of our audit of the accompanying standalonefinancial statements;

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 standalone financial statements dealt with by this report are in agreement withthe books of account;

d) in our opinion the aforesaid standalone financial statements comply with Ind ASspecified under Section 133 of the Act;

e) on the basis of the written representations received from the directors and taken onrecord by the Board of Directors none of the directors is disqualified as on 31 March2020 from being appointed as a director in terms of section 164(2) of the Act;

f) we have also audited the internal financial controls with reference to financialstatements of the Company as on 31 March 2020 in conjunction with our audit of thestandalone financial statements of the Company for the year ended on that date and ourreport dated 29 June 2020 as per Annexure II expressed unmodified opinion; and

g) with respect to the other matters to be included in the Auditor's Report inaccordance with rule 11 of the

Companies (Audit and Auditors) Rules 2014 (as amended) in our opinion and to the bestof our information and according to the explanations given to us:

i. the Company as detailed in note 2.30 to the standalone financial statements hasdisclosed the impact of pending litigations on its financial position as at 31 March 2020;

ii. the Company did not have any long-term contracts including derivative contracts forwhich there were any material foreseeable losses as at 31 March 2020; iii. there has beenno amounts which are required to be transferred to the Investor Education and ProtectionFund by the Company during the year ended 31 March 2020;

iv. the disclosure requirements relating to holdings as well as dealings in specifiedbank notes were applicable for the period from 8 November 2016 to 30 December 2016 whichare not relevant to these standalone financial statements. Hence reporting under thisclause is not applicable.

For Walker Chandiok & Co LLP
Chartered Accountants
Firm's Registration No.: 001076N/N500013
Krishnakumar Ananthasivan
Partner
Membership No.: 206229
UDIN: 20206229AAAABY6512
Place: Kochi
Date: 29 June 2020

Annexure I

Based on the audit procedures performed for the purpose of reporting a true and fairview on the standalone financial statements of the Company and taking into considerationthe information and explanations given to us and the books of account and other recordsexamined by us in the normal course of audit and to the best of our knowledge and beliefwe report that:

(i) (a) The Company has maintained proper records showing full particulars includingquantitative details and situation of fixed assets.

(b) The fixed assets have been physically verified by the management during the yearand no material discrepancies were noticed on such verification. In our opinion thefrequency of verification of the fixed assets is reasonable having regard to the size ofthe Company and the nature of its assets.

(c) The title deeds of all the immovable properties (which are included under the head‘Property plant and equipment' are held in the name of the Company.

(ii) In our opinion the management has conducted physical verification of inventory atreasonable intervals during the year except for goods-in-transit. No materialdiscrepancies were noticed on the aforesaid verification.

(iii) The Company has granted unsecured loan to a company covered in the registermaintained under Section 189 of the Act; and with respect to the same:

(a) In our opinion the terms and conditions of grant of such loans are not primafacie prejudicial to the company's interest.

(b) The schedule of repayment of principal has been stipulated wherein the principalamounts are repayable on demand and since the repayment of such loans has not beendemanded in our opinion repayment of the principal amount is regular.

(c) There is no overdue amount in respect of loans granted to such companies firmsLLPs or other parties.

(iv) In our opinion the Company has complied with the provisions of section 185 and186 of the Act in respect of loans investments guarantees and security.

(v) In our opinion the Company has not accepted any deposits within the meaning ofSections 73 to 76 of the Act and the Companies (Acceptance of Deposits) Rules 2014 (asamended). Accordingly the provisions of clause 3(v) of the Order are not applicable.

(vi) We have broadly reviewed the books of account maintained by the Company pursuantto the Rules made by the Central Government for the maintenance of cost records undersub-section (1) of Section 148 of the Act in respect of Company's products/services andare of the opinion that prima facie the prescribed accounts and records have been madeand maintained. However we have not made a detailed examination of the cost records witha view to determine whether they are accurate or complete.

(vii) (a) Undisputed statutory dues including provident fund employees' stateinsurance income-tax goods and service tax duty of customs duty of excise cess andother material statutory dues as applicable have generally been regularly deposited tothe appropriate authorities though there has been slight delay in a few cases. Undisputedamounts payable in respect of professional tax which were outstanding at the year-end fora period of more than six months from the date they became payable are as follows:

Statement of arrears of statutory dues outstanding for more than six months

Name of the statute Nature of the dues Amount Period to which the Due
( in lakhs) amount relates Date
State Tax on Professions Trades Callings and Employment Act 1996 Professional tax 3.95 2019-20 Various dates

(b) The dues outstanding in respect of income-tax goods and service tax duty ofcustoms and duty of excise and value added tax on account of any dispute are as follows:

Statement of Disputed Dues:

Nature of statute Nature of dues Amount ( in lakhs) Amount paid under protest ( in lakhs) Period to which amount pertains to Forum where dispute is pending
Central Sales Tax Act 1956 Central Sales Tax 1.76 1.76 FY 2004-05 Deputy Commissioner of Sales Tax (Appeals)
Central Sales Tax Act 1956 Central Sales Tax 7.88 2.78 FY 2010-11 and 2011-12 Deputy Commissioner of Sales Tax (Appeals)
Central Sales Tax Act 1956 Central Sales Tax 18.03 3.22 FY 2012-13 2013-14 2014 -15 2015-16 2016-17 and 2017-18 Assistant Commissioner Special Circle
Kerala Value Added Tax Act 2003 Value Added Tax 3.80 1.25 FY 2008-09 2009-10 2011-12 2013-14 and 2015-16 Deputy Commissioner of Sales Tax (Appeals)
Kerala Value Added Tax Act 2003 Value Added Tax 2.14 0.43 FY 2012-13 2013-14 and 2014-15 Assistant Commissioner Special Circle
Kerala Value Added Tax Act 2003 Value Added Tax 0.66 0.66 FY 2015-16 and 2016-17 Assessing Officer of Sales Tax
Income-tax Act 1961 Income Tax 20.97 -- AY 2012-13 Assessing Officer Income Tax

(viii) The Company has not defaulted in repayment of loans or borrowings to anyfinancial institution or a bank or government or any dues to debenture-holders during theyear.

(ix) The Company did not raise moneys by way of initial public offer or further publicoffer (including debt instruments). In our opinion the term loans were applied for thepurposes for which the loans were obtained

(x) No fraud by the Company or on the company by its officers or employees has beennoticed or reported during the period covered by our audit.

(xi) The Company has not paid or provided for any managerial remuneration. Accordinglythe provisions of Clause 3(xi) of the Order are not applicable.

(xii) In our opinion the Company is not a Nidhi Company. Accordingly provisions ofclause 3(xii) of the Order are not applicable.

(xiii) In our opinion all transactions with the related parties are in compliance withSections 177 and 188 of Act where applicable and the requisite details have beendisclosed in the financial statements etc. as required by the applicable Ind AS.

(xiv) During the year the Company has not made any preferential allotment or privateplacement of shares or fully or partly convertible debentures.

(xv) In our opinion the Company has not entered into any non-cash transactions withthe directors or persons connected with them covered under Section 192 of the Act.

(xvi) The Company is not required to be registered under Section 45-IA of the ReserveBank of India Act 1934.

For Walker Chandiok & Co LLP
Chartered Accountants
Firm's Registration No.: 001076N/N500013
UDIN: 20206229AAAABY6512
Krishnakumar Ananthasivan
Partner
Membership No. 206229
Place: Kochi
Date: 29 June 2020

Independent Auditor's Report on the internal financial controls with reference to thestandalone financial statements under Clause (i) of Sub-section 3 of Section 143 of theCompanies Act 2013 (‘the Act')

1. In conjunction with our audit of the standalone financial statements of EasternTreads Limited

(‘the Company') as at and for the year ended 31 March 2020 we have audited theinternal financial controls with reference to financial statements of the Company as atthat date..

Responsibilities of Management and Those Charged with Governance} for InternalFinancial Controls

2. The Company's Board of Directors is responsible for establishing and maintaininginternal financial controls based on the internal financial controls with reference tofinancial statements 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". These responsibilities include the design implementation and maintenance ofadequate internal financial controls that were operating effectively for ensuring theorderly and efficient conduct of the Company's business including adherence to theCompany'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..

Auditor's Responsibility for the Audit of the Internal Financial Controls withReference to Financial Statements

3. Our responsibility is to express an opinion on the Company's internal financialcontrols with reference to financial statements based on our audit. We conducted our auditin accordance with the Standards on Auditing issued by the Institute of CharteredAccountants of India (‘ICAI') prescribed under Section 143(10) of the Act to theextent applicable to an audit of internal financial controls with reference to financialstatements and the Guidance Note on Audit of Internal Financial Controls Over FinancialReporting (‘the Guidance Note') issued by the ICAI. Those

Standards and the Guidance Note require that we comply with ethical requirements andplan and perform the audit to obtain reasonable assurance about whether adequate internalfinancial controls with reference to financial statements were established and maintainedand if such controls operated effectively in all material respects.

4. Our audit involves performing procedures to obtain audit evidence about the adequacyof the internal financial controls with reference to financial statements and theiroperating effectiveness. Our audit of internal financial controls with reference tofinancial statements includes obtaining an understanding of such internal financialcontrols assessing the risk that a material weakness exists and testing and evaluatingthe design and operating effectiveness of internal control based on the assessed risk. Theprocedures selected depend on the auditor's judgement including the assessment of therisks of material misstatement of the financial statements whether due to fraud or error.

5. 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 withreference to financial statements.

Meaning of Internal Financial Controls with Reference to Financial Statements

6. A company's internal financial controls with reference to financial statements is aprocess designed to provide reasonable assurance regarding the reliability of financialreporting and the preparation of financial statements for external purposes in accordancewith generally accepted accounting principles. A company's internal financial controlswith reference to financial statements include those policies and procedures that (1)pertain to the maintenance of records that in reasonable detail accurately and fairlyreflect the transactions and dispositions of the assets of the company; (2) providereasonable assurance that transactions are recorded as necessary to permit preparation offinancial statements in accordance with generally accepted accounting principles and thatreceipts and expenditures of the company are being made only in accordance withauthorisations of management and directors of the company; and (3) provide reasonableassurance regarding prevention or timely detection of unauthorised acquisition use ordisposition of the company's assets that could have a material effect on the financialstatements..

Inherent Limitations of Internal Financial Controls with Reference to FinancialStatements

7. Because of the inherent limitations of internal financial controls with reference tofinancial statements 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 withreference to financial statements to future periods are subject to the risk that theinternal financial controls with reference to financial statements may become inadequatebecause of changes in conditions or that the degree of compliance with the policies orprocedures may deteriorate.

Opinion

8. In our opinion the Company has in all material respects adequate internalfinancial controls with reference to financial statements and such controls were operatingeffectively as at 31 March 2020 based on the internal financial controls with referenceto financial statements 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.

For Walker Chandiok & Co LLP
Chartered Accountants
Firm's Registration No.: 001076N/N500013
Krishnakumar Ananthasivan
Partner
Membership No.: 206229
UDIN: 20206229AAAABY6512
Place: Kochi
Date: 29 June 2020

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