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Kanungo Financiers Ltd.

BSE: 540515 Sector: Financials
NSE: N.A. ISIN Code: INE453S01015
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NSE 05:30 | 01 Jan Kanungo Financiers Ltd
OPEN 7.10
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VOLUME 1
52-Week high 17.40
52-Week low 5.69
P/E 15.43
Mkt Cap.(Rs cr) 3
Buy Price 0.00
Buy Qty 0.00
Sell Price 0.00
Sell Qty 0.00
OPEN 7.10
CLOSE 7.10
VOLUME 1
52-Week high 17.40
52-Week low 5.69
P/E 15.43
Mkt Cap.(Rs cr) 3
Buy Price 0.00
Buy Qty 0.00
Sell Price 0.00
Sell Qty 0.00

Kanungo Financiers Ltd. (KANUNGOFINANCI) - Auditors Report

Company auditors report

To the Members of Kanungo Financiers Limited

Report on the Audit of the Financial Statements

Opinion

We have audited the accompanying financial statements of Kanungo Financiers Limited (the‘Company') which comprise the Balance Sheet as at March 31 2022 and the statementof Profit and Loss (including other comprehensive income) Statement of changes in equityand Statement of cash flows for the year then ended and notes to the financialstatements including a summary of significant accounting policies and other explanatoryinformation.

In our opinion and to the best of our information and according to the explanationsgiven to us the aforesaid financial statements give the information required by theCompanies Act2013 (the "Act") in the manner so required and give a true andfair view in conformity with the Indian Accounting Standards prescribed under Section 133of the Act read with the Companies (Indian Accounting Standards) Rules2015 as amended("Ind AS") and other accounting principles generally accepted in India of thestate of affairs of the Company as at March 312022 and its loss total comprehensiveincome the changes in equity and its cash flows for the year then ended on that date.

Basis for Opinion

We conducted our audit of the financial statements in accordance with the Standards onAuditing (SAs) specified under section 143(10) of the Act. Our responsibilities underthose Standards are further described in the Auditor's Responsibilities for the Audit ofthe Financial Statements section of our report. We are independent of the Company inaccordance with the Code of Ethics issued by Institute of Chartered Accountants of India(ICAI) together with the ethical requirements that are relevant to our audit of thefinancial statements under the provisions of the Act and the Rules made thereunder and wehave fulfilled our other ethical responsibilities in accordance with these requirementsand the ICAI's Code of Ethics. We believe that the audit evidence obtained by us issufficient and appropriate to provide a basis for our opinion on the financial statements.

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.

Information other than Financial Statements& Auditors Report thereon

The Company's Board of Directors is responsible for the Other Information. The OtherInformation comprises the information included in the Board's Report including Annexuresto Board's Report and Management Discussion and Analysis(but does not include thefinancial statements and our auditor's reports thereon).

Our opinion on the financial statements does not cover the Other Information and we donot express any form of assurance conclusion thereon.

In connection with our audit of the financial statements our responsibility is to readthe other information identified above and in doing so consider whether the otherinformation is materially inconsistent with the financial statements or our knowledgeobtained in the audit or otherwise appears to be materially misstated.

If based on the work we have performed we conclude that there is a materialmisstatement of this Other Information we are required to report that fact. We havenothing to report in this regard.

Management's Responsibility for the Financial Statements

The Company's Board of Directors is responsible for the matters stated in section134(5) of the Act with respect to the preparation of these financial statements that givea true and fair view of the financial position financial performance including othercomprehensive income changes in equity and cash flows of the Company in accordance withthe Ind AS and accounting principles generally accepted in India. This responsibility alsoincludes maintenance of adequate accounting records in accordance with the provisions ofthe Act for safeguarding the assets of the Company and for preventing and detectingfrauds and other irregularities; selection and application of appropriate accountingpolicies; making judgment and estimates that are reasonable and prudent; and designimplementation and maintenance of adequate internal financial controls that wereoperating effectively or ensuring accuracy and completeness of the accounting recordsrelevant to the preparation and presentation of the financial statements that give a trueand fair view and are free from material misstatement whether due to fraud or error.

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.

The 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 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 is higher thanfor one resulting from error as fraud may involve collusion forgery intentionalomissions misrepresentations or the override of internal control.

Obtain an understanding of internal financial 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 system in place and the operating effectiveness ofsuch controls.

Evaluate the appropriateness of accounting polices used and the reasonableness ofaccounting estimates and related disclosures made by the 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.

Materiality is the magnitude of misstatements in the financial statements thatindividually or in aggregate makes it probable that the economic decisions of areasonably knowledgeable user of the financial statements may be influenced. We considerquantitative materiality and qualitative factors in (i) planning the scope of our auditwork and in evaluating the results of our work; and (ii) to evaluate the effect of anyidentified misstatements in the 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 financial statements of thecurrent period and are therefore the key audit matters. We describe these matters in ourauditor's report unless law or regulation precludes public disclosure about the matter orwhen 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

I. As required by the Companies (Auditor's Report) Order 2020 (the "Order")issued by the Central Government of India in terms of sub-section (11) of section 143 ofthe Companies Act 2013 we give in the "Annexure A" a statement on thematters specified in paragraphs 3 and 4 of the Order to the extent applicable.

II. 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 are necessary for the purpose 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 the Statement of Profit and Loss including other comprehensiveincome and the Cash Flow Statement Statement of changes in Equity dealt with by thisReport are in agreement with the books of account.

(d) In our opinion the aforesaid financial statements comply with the IndianAccounting Standards specified under Section 133 of the Act read with Rule 7 of theCompanies (Accounts) Rules 2014.

(e) On the basis of the written representations received from the directors as on March31 2022 taken on record by the Board of Directors none of the directors is disqualifiedas on March 31 2022 from being appointed as a director in terms of Section 164(2) of theAct.

(f) With respect to the adequacy of internal financial controls over financialreporting of the Company and the operating effectiveness of such controls refer to orseparate report in "Annexure B".

(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 our opinionand to the best of our information and according to the explanations given to us theremuneration paid/provided by the Company to its directors during the year is inaccordance with the provisions of section 197 of the Act.

(h) With respect to the other matters to be included in the Auditor's Report inaccordance with Rule 11 of the Companies (Audit and Auditors) Rule 2014 in our opinionand to the best of our information and according to the explanations given to us :

i. The Company does not have any pending litigation which would have any impact on thefinancial position of its financial statements;

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 belief nofunds have been advanced or loaned or invested (either from borrowed funds or sharepremium or any other sources or kind of funds) by the Company to or in any other person orentity including foreign entities ("Intermediaries") with the understandingwhether recorded in writing or otherwise that the Intermediary shall whether directlyor indirectly lend or invest in other persons or entities identified in any mannerwhatsoever by or on behalf of the Company ("Ultimate Beneficiaries") or provideany guarantee security or the like on behalf of the Ultimate Beneficiaries;

b) The management has represented that to the best of its knowledge and belief nofunds have been received by the Company from any persons or entities including foreignentities ("Funding Parties") with the understanding whether recorded inwriting or otherwise that the Company shall whether directly or indirectly lend orinvest in other persons or entities identified in any manner whatsoever by or on behalf ofthe Funding Party ("Ultimate Beneficiaries") or provide any guarantee securityor the like on behalf of the Ultimate Beneficiaries; and

c) Based on such 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 (a) and (b) contain any material misstatement. v.

(a) The company had not proposed any final dividend in the previous year which wasdeclared and paid by the Company during the year.

(b) The Company has not declared and paid any interim dividend during the year anduntil the date of this report.

(c) The Board of Directors of the Company have not proposed any final dividend for theyear which is subject to approval of the members in the ensuing Annual General Meeting.

For H S K & CO LLP
Chartered Accountants
FRN: 117014W/W100685
SD/-
CA Sudhir S. Shah
Partner
M. No. 115947
UDIN: 22115947AJYABF4453
Place: Ahmedabad
Date: May 30 2022

"ANNEXURE A"

To the Independent Auditors' Report of even date on the Financial statements of KanungoFinanciers Limited.

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

(i) a) (i) The Company does not have any Property Plant & Equipment therefore thisparagraph of the order is not applicable to the company and hence not commented upon.

(ii) As the Company does not hold any intangible assets reporting under clause 3(i) ofthe Order is not applicable.

b) The Company does not have any Property Plant & Equipment therefore thisparagraph of the order is not applicable to the company and hence not commented upon. c)The company does not have any immovable properties so this clause is not applicable tothe company. d) According to the information and explanations given to us and on the basisof our examination of the records of the Company the Company has not revalued itsProperty plant and equipment during the year. e) According to the information andexplanations given to us and on the basis of our examination of the records of theCompany there are no proceedings initiated or pending against the Company for holding anybenami property under the Prohibition of Benami Property Transactions Act 1988 and rulesmade thereunder.

(ii) (a) According to information and explanation given to us the company does nothold any physical inventory and hence reporting under clause 3(ii)(a) of the Order is notapplicable to the company and hence not commented upon.

(b) According to the information and explanations given to us at any point of time ofthe year the Company has not been sanctioned any working capital facility from banks orfinancial institutions and hence reporting under clause 3(ii)(b) of the Order is notapplicable.

(iii) According to information and explanation given to us The Company has not madeany investments in provided any guarantee or security to companies firms LimitedLiability Partnerships or any other parties during the year. The Company has granted loansor advances in the nature of loans to companies firms and other parties in respect ofwhich :

(a) The Company has provided unsecured loans or advances in the nature of loans duringthe year and details of which are given below:

Particulars Aggregate Amount during the year (Rs. In Lakhs) Balance outstanding at the balance sheet date (Rs. In Lakhs)
- Subsidiaries Nil Nil
- Joint Ventures Nil Nil
- Associates Nil Nil
- Others 1275.57 1268.78

The Company has not given guarantee or provided security to any company firm LimitedLiability Partnership or any other party during the year.

(b) The grant of all the above-mentioned loans or advances in the nature of loans arein our opinion prima facie not prejudicial to the interest of the Company.

(c) In respect of loans granted or advances in the nature of loans provided by theCompany the schedule of repayment of principal and payment of interest has not beenstipulated and in the absence of such schedule we are unable to comment on the regularityof the repayments of principal amounts and payment of interest. (Refer reporting underclause (iii)(f) below).

(d) According to information and explanations given to us and based on the auditprocedures performed in respect of loans granted and advances in the nature of loansprovided by the Company there is no overdue amount remaining outstanding as at thebalance sheet date.

(e) No loan or advance in the nature of loan granted by the Company which has fallendue during the year has been renewed or extended or fresh loans granted to settle theover dues of existing loans given to the same parties.

(f) The Company has granted Loans or advances in the nature of loans which arerepayable on demand or without specifying any terms or period of repayment details ofwhich are given below:

Particulars All parties Promoters Related Parties
Aggregate amount of loans or advances in the nature of loans which are repayable on demand or without specifying any terms or period of repayment Rs. 1275.57 Lakhs Nil Nil
Percentage thereof to the total loans granted 100% Nil Nil

(iv) In our opinion and according to the information and explanations given to us thecompany has complied with provisions of section 185 and 186 of the Companies Act 2013 inrespect loans given. The company has not made any investment given guarantee or providedsecurity as provided in section 185 and 186 of the Companies Act 2013.

(v) According to information and explanation given to us the Company has not acceptedany deposits from the public and hence the directives issued by the Reserve Bank of Indiaand the provisions of Sections 73 to 76 or any other relevant provisions of the Act andthe Companies (Acceptance of Deposit) Rules 2015 with regard to the deposits acceptedfrom the public are not applicable.

(vi) According to information and explanation given to us the Central Government hasnot prescribed the maintenance of Cost Records under section 148(1) of the Companies Act.

(vii) According to information and explanations given to us in respect of statutorydues and on the basis of our examination of the books of account and records

(a) The Company has been generally regular in depositing undisputed statutory duesincluding Provident Fund Employees State Insurance Income-Tax GST Duty of Customs andany other statutory dues with the appropriate authorities. According to the informationand explanations given to us no undisputed amounts payable in respect of the above werein arrears as at March 31 2022 for a period of more than six months from the date on whenthey become payable.

b) According to the information and explanations given to us there are no materialdues of income tax GST and duty of customs which have not been deposited with theappropriate authorities on account of any dispute.

(viii) The Company has not surrendered or disclosed any transaction previouslyunrecorded in the books of account in the tax assessments under the Income Tax Act 1961as income during the year. Accordingly the requirement to report on clause 3(viii) of theOrder is not applicable to the Company.

(ix) a) The Company has not defaulted in repayment of loans or other borrowings or inthe payment of interest thereon to any lender.

b) The Company has not been declared wilful defaulter by any bank or financialinstitution or government or any government authority.

c) Term loans were not taken during the year the requirement to report on clause3(viii) of the Order is not applicable to the Company.

d) On an overall examination of the financial statements of the Company no fundsraised on short-term basis have been used for long-term purposes by the Company.

e) On an overall examination of the financial statements of the Company the Companyhas not taken any funds from any entity or person on account of or to meet the obligationsof its subsidiaries associates or joint ventures.

f) The Company has not raised loans during the year on the pledge of securities held inits subsidiaries joint ventures or associate companies. Hence the requirement to reporton clause 3(ix)(f ) of the Order is not applicable to the Company.

(x) a) The Company has not raised any money during the year by way of initial publicoffer / further public offer (including debt instruments) hence the requirement to reporton clause 3(x)(a) of the Order is not applicable to the Company. b) The Company has notmade any preferential allotment or private placement of shares /fully or partially oroptionally convertible debentures during the year under audit and hence the requirementto report on clause 3(x)(b) of the Order is not applicable to the Company.

(xi) a) No fraud by the Company or no material fraud on the Company has been noticed orreported during the year.

b) During the year no report under sub-section (12) of section 143 of the CompaniesAct 2013 has been filed by us in Form ADT – 4 as prescribed under Rule 13 ofCompanies (Audit and Auditors) Rules 2014 with the Central Government.

c) We have taken into consideration the whistle blower complaints received by theCompany during the year while determining the nature timing and extent of auditprocedures.

(xii) The Company is not a Nidhi Company. Therefore the provisions of clause 3 (xii)of the Order are not applicable to the Company and hence not commented upon.

(xiii) In our opinion all transactions with the related parties are in compliance withsection 177 and 188 of Companies Act 2013 and the details have been disclosed in thefinancial statements as required by the applicable Indian Accounting Standards.

(xiv) a) The Company has an internal audit system commensurate with the size and natureof its business. b) The internal audit reports of the Company issued till the date of theaudit report for the period under audit have been considered by us.

(xv) According to the information and explanations given by the management the companyhas not entered into any non-cash transactions with directors or persons connected withhim. Accordingly the provisions of clause 3(xv) of the Order are not applicable to theCompany and hence not commented upon.

(xvi) a) In our opinion and according to information and explanations given to us theCompany is not required to be registered under section 45IA of the Reserve Bank of IndiaAct 1934. b) In our opinion the Company has not conducted any Non-Banking Financial orHousing Finance activities without any valid Certificate of Registration from Reserve Bankof India. Hence the reporting under paragraph clause 3 (xvi)(b) of the Order are notapplicable to the Company

c) The Company is not a Core investment Company (CIC) as defined in the regulationsmade by Reserve Bank of India. Hence the reporting under paragraph clause 3 (xvi)(c) ofthe Order are not applicable to the Company.

d) The Company does not have any CIC as part of its group. Hence the provisions statedin paragraph clause 3 xvi (d) of the order are not applicable to the company

(xvii) The Company has incurred cash losses amounting to Rs.339.40 lakhs during thefinancial year covered by our audit and Rs. 14.44 lakhs in the immediately precedingfinancial year.

(xviii) There has been no resignation of the statutory auditors during the year andaccordingly requirement to report on Clause 3(xviii) of the Order is not applicable to theCompany.

(xix) According to the information and explanations given to us and on the basis of thefinancial ratios ageing and expected dates of realisation of financial assets and paymentof financial liabilities other information accompanying the financial statements ourknowledge of the Board of Directors and management plans and based on our examination ofthe evidence supporting the assumptions nothing has come to our attention which causesus to believe that any material uncertainty exists as on the date of the audit report thatthe Company is not capable of meeting its liabilities existing at the date of balancesheet as and when they fall due within a period of one year from the balance sheet date.We however state that this is not an assurance as to the future viability of theCompany. We further state that our reporting is based on the facts up to the date of theaudit report and we neither give any guarantee nor any assurance that all liabilitiesfalling due within a period of one year from the balance sheet date will get dischargedby the Company as and when they fall due.

(xx) The Company was not having net worth of rupees five hundred crore or more orturnover of rupees one thousand crore or more or a net profit of rupees five crore or moreduring the immediately preceding financial year and hence provisions of Section 135 ofthe Act are not applicable to the Company during the year. Accordingly reporting underclause 3(xx) of the Order is not applicable for the year.

For H S K & CO LLP
Chartered Accountants
FRN: 117014W/W100685
SD/-
CA Sudhir S. Shah
Partner
M. No. 115947
UDIN: 22115947AJYABF4453
Place: Ahmedabad
Date: May 30 2022

Annexure ‘B'

To the Independent Auditor's Report of even dated on the Financial Statement of KanungoFinanciers Limited.

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 KanungoFinanciers 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 responsibilities includethe design implementation and maintenance of adequate internal financial controls thatwere operating effectively for ensuring the orderly and efficient conduct of its businessincluding adherence to company's policies the safeguarding of its assets the preventionand detection of frauds and errors the accuracy and completeness of the accountingrecords and the timely preparation of reliable financial information as required underthe Act.

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 Act to the extent applicable to an audit ofinternal financial controls both applicable to an audit of internal Financial Controlsand both issued by the Institute of Chartered Accountants of India. Those Standards andthe Guidance Note require that we comply with ethical requirements and plan and performthe audit to obtain reasonable assurance about whether adequate internal financialcontrols over financial reporting was established and maintained and if such controlsoperated effectively in all material respects.

Our audit involves performing procedures to obtain audit evidence about the adequacy ofthe internal financial controls systems 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 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 purpose 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 of procedures may deteriorate.

Opinion

In our opinion to the best of our information and according to explanations given tous the Company has in all material respects an adequate internal financial controlsystem over financial reporting and such internal financial controls over financialreporting were operating effectively as on March 31 2022 based on the internal controlover financial reporting criteria established by the Company considering the essentialcomponents of internal controls stated in the Guidance Note on Audit of Internal FinancialControls Over Financial Reports issued by the Institute of Chartered Accountants of India.

For H S K & CO LLP
Chartered Accountants
FRN: 117014W/W100685
SD/-
CA Sudhir S. Shah
Partner
M. No. 115947
UDIN: 22115947AJYABF4453
Place: Ahmedabad
Date: May 30 2022

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