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Keynote Financial Services Ltd.

BSE: 512597 Sector: Financials
NSE: KEYFINSERV ISIN Code: INE681C01015
BSE 00:00 | 30 Nov 106.10 1.30
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107.70

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104.10

NSE 00:00 | 30 Nov 105.85 2.35
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OPEN 107.70
PREVIOUS CLOSE 104.80
VOLUME 353
52-Week high 160.60
52-Week low 80.00
P/E 84.88
Mkt Cap.(Rs cr) 74
Buy Price 0.00
Buy Qty 0.00
Sell Price 0.00
Sell Qty 0.00
OPEN 107.70
CLOSE 104.80
VOLUME 353
52-Week high 160.60
52-Week low 80.00
P/E 84.88
Mkt Cap.(Rs cr) 74
Buy Price 0.00
Buy Qty 0.00
Sell Price 0.00
Sell Qty 0.00

Keynote Financial Services Ltd. (KEYFINSERV) - Auditors Report

Company auditors report

To the Members of Keynote Financial Services Limited

(formerly known as ‘Keynote Corporate Services Limited’)

Report on the Audit of the Standalone Ind AS Financial Statements Opinion

We have audited the accompanying standalone

Ind AS financial statements ofKeynote Financial Services Limited (formerlyknown as ‘Keynote Corporate Services Limited’) ("the Company")which comprise the Balance Sheet as at 31 March 2021 the Statement of Profitand Loss(including Other Comprehensive Income) the Statement of Cash Flow and the Statement ofChanges in Equity for the year then ended and notes to the standalone Ind AS financialstatements including a summary of significant accounting policies and other explanatoryinformation (hereinafter referred to as "the standalone Ind AS financialstatements").

In our opinion and to the best of our information and according to the explanationsgiven to us the aforesaid standalone Ind AS financial statements give the informationrequired by the Companies Act 2013 (‘the Act’) in the manner so required andgive a true and fair view in conformity with the applicable Indian Accounting Standards(‘Ind AS’) prescribed under Section 133 of the Companies Act 2013 ("theAct") read with relevant rules issued thereunder and other accounting principlesgenerally accepted in India of the state of affairs of the Company as at 31 March 2021and its profit and other comprehensive income its cash flows and the changes in equityfor the year ended on that date.

Basis for Opinion

We conducted our audit of the standalone Ind AS financial statements in accordance withthe requirements of applicable Standards on Auditing (SAs) specified under section 143(10)of the Act. Our responsibilities under those SAs are further described in the‘Auditor’s Responsibilities for the Audit of the standalone Ind AS financialstatements’ section of our report. We are independent of the Company in accordancewith the Code of Ethics issued by the Institute of Chartered Accountants of India(‘ICAI’) together with the ethical requirements that are relevant to our auditof the standalone Ind AS financial statements under the provisions of the Act and theRules made thereunder and we have fulfilled our other ethical responsibilities inaccordance with these requirements and the ICAI’s Code of Ethics. We believe that theaudit evidence we have obtained is sufficient and appropriate to provide a basis for ouraudit opinion on the standalone Ind AS financial statements

Key Audit Matters

Key audit matters are those matters that in our professional judgement were of mostsignificance in our audit of the standalone Ind AS financial statements for the financialyear ended 31 March 2021. These matters were addressed in the context of our audit of thestandalone Ind AS financial statements as a whole and in forming our opinion thereon andwe do not provide a separate opinion on these matters.

We have determined the matters described below to be the key audit matters to becommunicated in our report. We have fulfilled the responsibilities described in theAuditor’s responsibilities for the audit of the standalone Ind AS financialstatements section of our report including in relation to these matters. Accordingly ouraudit included the performance of procedures designed to respond to our assessment of therisks of material misstatement of the standalone Ind AS financial statements. The resultsof our audit procedures including the procedures performed to address the matters belowprovide the basis for our audit opinion on the accompanying standalone Ind AS financial tatements.

Key audit matters How our audit addressed the key audit matter
Accuracy of recognition measurement presentation and disclosure of revenues and other related balances in respect of contracts involving critical estimates as per Ind AS 115 "Revenue from Contract with Customers".
The Company recognises revenue with respect to income from sale of services (including other operating revenue) in accordance to achievement of milestones defined in the corresponding engagement letters or mandate letters entered with counter party which reflects the stage of completion for each performance obligation. Evaluated the design of internal controls relating to recording of revenue with respect to income from sale of services (including other operating revenue) based upon time spent and efforts taken.
Selected a sample of continuing and new contracts and through inspection of evidence of performance of these controls tested the operating effectiveness of the internal controls relating to time spent and efforts taken.
Reviewed a sample of contracts with unbilled revenues to identify possible delays in achieving milestones
Performed analytical procedures and test of details for reasonableness of time spent and efforts taken
Impairment on financial assets (expected credit losses)
Ind AS 109 requires the Company to recognise impairment loss allowance towards its financial assets (designated at amortised cost and fair value through other comprehensive income) using the expected credit loss (ECL) approach. Such ECL allowance is required to be measured considering the guiding principles of Ind AS 109 including: unbiased probability weighted outcome under various scenarios; time value of money; impact arising from forward looking macro- economic factors and; availability of reasonable and supportable information without undue costs. Applying these principles involves significant estimation in various aspects such as: staging of loans / receivables and estimation of behavioral life; determining macro-economic factors impacting credit quality of receivables credit worthiness of the borrowers / customers etc. Considering the significance of such allowance to the overall financial statements and the degree of estimation involved in computation of expected credit losses this area is considered as a key audit matter. We read and assessed the Company’s accounting policies for impairment of financial assets and their compliance with Ind AS 109.
We tested samples of loans / receivables to assess whether any loss indicators were present requiring them to be re-classified wherever required.
We evaluated the reasonableness of the Management estimates by understanding the process of ECL estimation and tested the controls around data extraction and validation.
Tested the ECL model including assumptions and underlying computation.
Audited disclosures included in the standalone Ind AS financial statements in respect of expected credit losses.

Information Other than the Standalone Ind AS Financial Statements and Auditor’sReport Thereon

The Company’s Management and Board of Directors are responsible for thepreparation of the other information. The other information comprises the informationincluded in the Management Discussion and Analysis Board’s Report includingAnnexures to the Board’s Report Corporate Governance and Shareholders’Information but does not include the standalone Ind AS Financial statements and ourauditor’s report thereon.

Our opinion on the standalone Ind AS financial statements does not cover the otherinformation and we do not express any form of assurance conclusion thereon.

In connection with our audit of the standalone Ind AS financial statements ourresponsibility is to read other information identified above when it becomes availableand in doing so consider whether the other information is materially inconsistent withthe standalone Ind AS financial statements or our knowledge obtained during the course ofour audit or otherwise appears to be materially misstated. If based on the work we haveperformed we conclude that there is a material misstatement of this other information weare required to report that fact. We have nothing to report in this regard.

Responsibilities of Management and Those Charged with Governance for the standalone IndAS financial statements

The Company’s Management and the Board of Directors are responsible for thematters stated in section 134(5) of the Act with respect to the preparation of thesestandalone Ind AS financial statements that give a true and fair view of the financialposition financial performance including other comprehensive income cash flows andchanges in equity of the Company in accordance with the accounting principles generallyaccepted in India including the Indian Accounting Standards (Ind AS) specified undersection 133 of the Act read with the Companies (Indian Accounting Standards) Rules 2015as amended. This responsibility also includes maintenance of adequate accounting recordsin accordance with the provisions of the Act for safeguarding of the assets of the Companyand for preventing and detecting frauds and other irregularities; selection andapplication of appropriate accounting policies; making judgments and estimates that arereasonable and prudent; and the design implementation and maintenance of adequateinternal financial controls that were operating effectively for ensuring the accuracy andcompleteness of the accounting records relevant to the preparation and presentation ofthe standalone Ind AS financial statements that give a true and fair view and are freefrom material misstatement whether due to fraud or error.

In preparing the standalone Ind AS financial statements management is responsible forassessing the Company’s ability to continue as a going concern disclosing asapplicable matters related to going concern and using the going concern basis ofaccounting unless management either intends to liquidate the Company or to ceaseoperations or has no realistic alternative but to do so.

The Company’s Management and the Board of Directors are also responsible foroverseeing the Company’s financial reporting process.

Auditor’s Responsibilities for the Audit of the Standalone Ind AS financialstatements

Our objectives are to obtain reasonable assurance about whether the standalone Ind ASfinancial statements as a whole are free from material misstatement whether due to fraudor error and to issue an auditor’s report that includes our opinion. Reasonableassurance is a high level of assurance but is not a guarantee that an audit conducted inaccordance with SAs will always detect a material misstatement when it exists.Misstatements can arise from fraud or error and are considered material if individuallyor in the aggregate they could reasonably be expected to influence the economic decisionsof users taken on the basis of these standalone Ind AS 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 standalone Ind ASfinancial statements whether due to fraud or error design and perform audit proceduresresponsive to those risks and obtain audit evidence that are sufficient and appropriateto provide a basis for our opinion. The risk of not detecting a material misstatementresulting from fraud is higher than for one resulting from error as fraud may involvecollusion forgery intentional omissions misrepresentations or the override of internalcontrol.

Obtain an understanding of internal controls 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 system in place and the operating effectiveness ofsuch 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 uncertainty existsrelated 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 disclosuresin the standalone Ind AS financial statements or if such disclosures are inadequate tomodify our opinion. Our conclusions are based on the audit evidence obtained up to thedate of our auditor’s report. However future events or conditions may cause theCompany to cease to continue as a going concern.

Evaluate the overall presentation structure and content of the standalone Ind ASfinancial statements including the disclosures and whether the standalone Ind ASfinancial statements represent the underlying transactions and events in a manner thatachieves fair presentation.

Obtain sufficient appropriate audit evidence regarding the financial information of theCompany to express an opinion on the standalone Ind AS financial statements.

Materiality is the magnitude of misstatements in the standalone Ind AS financialstatements that individually or in aggregate makes it probable that the economicdecisions of a reasonably knowledgeable user of the financial statements may beinfluenced. We consider quantitative materiality and qualitative factors in

(i) planning the scope of our audit work and in evaluating the results of work; and

(ii) to evaluate the effect of any identified misstatements in the standalone Ind ASfinancial 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 with those charged with governance with a statement that we havecomplied with relevant ethical requirements regarding independence and to communicatewith them all relationships and other matters that may reasonably be thought to bear onour independence and where applicable related safeguards.

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

Report on Other Legal and Regulatory Requirements

1. As required by the Companies (Auditor’s Report) Order 2016 (‘theOrder’) issued by the Central Government of India in terms of subsection (11) ofSection 143 of the Act we give in the "Annexure A" a statement on the mattersspecified in paragraphs 3 and 4 of the Order to the extent applicable.

2. As required by Section 143(3) of the Act based on our audit we report to theextent applicable that:

a) We have sought and obtained all the information and explanations which to the bestof our knowledge and belief were necessary for the purposes of our audit.

b) In our opinion proper books of account as required by law have been kept by theCompany so far as it appears from our examination of those books.

c) The Balance Sheet the Statement of Profit and Loss including Other ComprehensiveIncome the Statement of Cash Flow and the Statement of Changes in Equity dealt with bythis Report are in agreement with the relevant books of account;

d) In our opinion the aforesaid standalone Ind AS financial statements comply with theIndian Accounting Standards specified under Section 133 of the Act read with the relevantrules issued thereunder.

e) On the basis of the written representations received from the directors as on 31March 2021 taken on record by the Board of Directors none of the directors aredisqualified as on 31 March 2021 from being appointed as a director in terms of Section164(2) of the Act.

f) With respect to the adequacy of the internal financial controls over financialreporting with reference to these standalone Ind AS financial statements of the Companyand the operating effectiveness of such controls refer to our separate Report in"Annexure B" to this report. Our report expresses an unmodified opinion on theadequacy and operating effectiveness of the Company’s internal financial controlsover financial reporting.

g) In our opinion and according to the information and explanations given to us theremuneration paid by the Company to its directors during the current year is in accordancewith the provisions of Section 197 of the Act. The remuneration paid to any director isnot in excess of the limit laid down under Section 197 of the Act. The Ministry ofCorporate Affairs has not prescribed other details under Section 197(16) which arerequired to be commented upon by us.

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) Rules 2014 as amended inour opinion and to the best of our information and according to the explanations given tous:

i) The Company has disclosed the impact of pending litigations on its financialpositions in its standalone Ind AS financial statements. Refer Note 34 of the standaloneInd AS financial statements;

ii) The Company has made provision as required under the applicable law or IndianAccounting Standards for material foreseeable losses if any on long-term contractsincluding derivative contracts. Refer Note 38 of the standalone Ind AS financialstatements;

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

For S M S R & Co LLP

Chartered Accountants

Firm Registration No. 110592W/W100094
Sd/-
Date: 15 June 2021 U Balakrishna Bhat
Place: Mumbai

Partner

UDIN:- 21019216AAAABH8885 Membership No: 019216

ANNEXURE A TO THE INDEPENDENT AUDITOR’S REPORT

(Referred to in paragraph 1 under ‘Report on Other Legal and RegulatoryRequirements’ section of our report to the Members of Keynote Financials ServicesLimited of even date)

i. In respect of the Company’s fixed assets:

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

(b) During the year the fixed assets have been physically verified by the managementand as informed no material discrepancies were noticed on such verification. In ouropinion this periodicity of physical verification is reasonable having regard to the sizeof the Company and the nature of its assets.

(c) According to the information and explanations given to us and on the basis of ourexamination of the records of the Company the title deeds of immovable properties areheld in the name of the Company as at the Balance Sheet date.

ii. The Company is a service company primarily rendering services of investmentbanking corporate advisory and ESOP advisory services.

Accordingly it does not hold any physical inventories. Thus clause 3(ii) of the Orderis not applicable to the Company.

iii. According to the information and explanations given to us the Company has notgranted any loans secured or unsecured to companies firms limited liabilitypartnerships or other parties covered in the register maintained under Section 189 of theAct. Accordingly the provisions of clause 3(iii) (a) (b) and (c) of the Order are notapplicable to the Company.

iv. In our opinion and according to the information and explanations given to us theCompany has complied with the provisions of Section 185 and 186 of the Act in respect ofgrant of loans making investments and providing guarantees and securities as applicable.

v. The Company has not accepted deposits during the year and does not have anyunclaimed deposits as at 31 March 2021 and therefore the provisions of the clause 3(v) ofthe Order are not applicable to the Company.

vi. The Central Government has not prescribed the maintenance of cost records underSection 148(1) of the Act for any of the services rendered by the Company. Accordinglythe provisions of the clause 3(vi) of the Order are not applicable to the Company.

vii. According to the information and explanations given to us in respect of statutorydues:

(a) The Company has generally been regular in depositing undisputed statutory duesincluding Provident Fund Employees’ State Insurance Income Tax Goods and ServiceTax and other material statutory dues applicable to it with the appropriate authorities.

There were no undisputed amounts payable in respect of Provident Fund Employees’State Insurance Income Tax Goods and Service Tax and other material statutory dues inarrears as at 31 March 2021 for a period of more than six months from the date they becamepayable.

(b) There are no dues of Provident Fund Employees’ State Insurance Income TaxGoods and Service Tax which have not been deposited with the appropriate authorities onaccount of any dispute other than those mentioned below:

Name of the Statute Nature of dues Amount (INR) Period to which amount relates Forum where dispute is pending
Income Tax Act 1961 Income tax 2924 A.Y. 2016-17 Deputy Commissioner of Income Tax
Income Tax Act 1961 Income tax 1640930 A.Y. 2018-19 Deputy Commissioner of Income Tax
Income Tax Act 1961 Income tax 4363910 A.Y. 2019-20 Deputy Commissioner of Income Tax
Income Tax Act 1961 Tax deducted at source and interest 2961 F.Y 2017- 18 Assessing Officer
Income Tax Act 1961 Tax deducted at source and interest 6791 F.Y 2019- 20 Assessing Officer
Income Tax Act 1961 Tax deducted at source and interest 15417 F.Y 2020- 21 Assessing Officer
Maharashtra Municipal Property Tax Board Act 2011 Property tax 7252747 October 2011 to March 2021 Asstt.Assessor and Collector G/North Ward

The Company has not deposited any of the above aforesaid disputed statutory dues withthe relevant statutory/government authorities.

viii. According to the information and explanations given to us the Company has nottaken any loans or borrowings from financial institutions banks and government or has notissued any debentures. Hence reporting under clause 3(viii) of the Order is not applicableto the Company.

ix. The Company has not raised any money by way of initial public offer or furtherpublic offer (including debt instruments) or term loans. Accordingly clause 3(ix) of theOrder is not applicable to the Company.

x. In our opinion and according to the information and explanations given to us nofraud by the Company or on the Company by its officers or employees has been noticed orreported during the course of our audit.

xi. According to the information and explanations given to us and based on ourexamination of the records of the Company the Company has paid/provided for managerialremuneration in accordance with the requisite approvals mandated by the provisions ofsection 197 read with Schedule V to the Act.

xii. In our opinion and according to the information and explanations given to us TheCompany is not a Nidhi Company Accordingly clause 3(xii) of the Order is not applicableto the Company.

xiii. In our opinion and according to the information and explanations given to us theCompany is in compliance with sections 177 and 188 of the Act where applicable for alltransactions with related parties and the details of related party transactions have beendisclosed in the standalone Ind AS financial statements as required by the applicableaccounting standards.

xiv. According to the information and explanations give to us and based on ourexamination of the records of the Company the Company has not made any preferentialallotment or private placement of shares or fully or partly convertible debentures duringthe year. Accordingly clause 3(xiv) of the Order is not applicable to the Company.

xv. In our opinion and according to the information and explanations given to us theCompany has not entered into any non-cash transactions with its directors or personsconnected to its directors. Accordingly clause 3(xv) of the Order is not applicable tothe Company. Hence provisions of Section 192 of the Act are not applicable to theCompany.

xvi. According to the information and explanations given to us the Company is notrequired to be registered under Section 45-IA of the Reserve Bank of India Act 1934.Accordingly clause 3(xvi) of the Order is not applicable t o the Company.

For S M S R & Co LLP

Chartered Accountants

Firm Registration No. 110592W/W100094
Sd/-
Date: 15 June 2021 U Balakrishna Bhat
Place: Mumbai

Partner

UDIN: 21019216AAAABH8885 Membership No: 019216

ANNEXURE - B TO THE INDEPENDENT AUDITOR’S REPORT

(Referred to in paragraph 2(f) under ‘Report on Other Legal and RegulatoryRequirements’ section of our report to the Members of Keynote Financial ServicesLimited of even date)

Report on the Internal Financial Controls Over

Financial Reporting under clause (i) of sub-section 3 of Section 143 of the CompaniesAct 2013 ("the Act")

We have audited the internal financial controls over financial reporting of KeynoteFinancial Services Limited ("the Company") as of 31 March 2021 inconjunction with our audit of the standalone Ind AS financial statements of the Companyfor the year ended on that date.

Management’s Responsibility for Internal Financial Controls

The Company’s Board of Directors and Management is responsible for establishingand maintaining internal financial controls based on the internal control over financialreporting criteria established by the Company considering the essential components ofinternal control stated in the Guidance Note on Audit of Internal Financial Controls overFinancial Reporting issued by the Institute of Chartered Accountants of India(‘ICAI’). These responsibilities include the design implementation andmaintenance of adequate internal financial controls that were operating effectively forensuring the orderly and efficient conduct of its business including adherence torespective company’s policies the safeguarding of its assets the prevention anddetection of frauds and errors the accuracy and completeness of the accounting recordsand the timely preparation of reliable financial information as required under the Act.

Auditors’ Responsibility for the Audit of Internal Financial Controls

Our responsibility is to express an opinion on the Company’s internal financialcontrols over financial reporting with reference to these standalone Ind AS financialstatements based on our audit. We conducted our audit in accordance with the Guidance Noteon Audit of Internal Financial Controls Over Financial Reporting (the "GuidanceNote") issued by ICAI and the Standards on Auditing prescribed under Section 143(10)of the Act to the extent applicable to an audit of internal financial controls. ThoseStandards and the Guidance Note require that we comply with ethical requirements and planand perform the audit to obtain reasonable assurance about whether adequate internalfinancial controls over financial reporting with reference to these standalone Ind ASfinancialstatements was established and maintained and if such controls operatedeffectively in all material respects. Our audit involves performing procedures to obtainaudit evidence about the adequacy of the internal financial controls system over financialreporting with reference to these standalone Ind AS financial statements and theiroperating effectiveness. Our audit of internal financial controls over financial reportingwith reference to these standalone Ind AS financial statements included obtaining anunderstanding of internal financial controls over financial reporting with reference tothese standalone Ind AS financial statements assessing the risk that a material weaknessexists and testing and evaluating the design and operating effectiveness of internalcontrol based on the assessed risk. The procedures selected depend on the auditor’sjudgement including the assessment of the risks of material misstatement of thestandalone Ind AS 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 controlssystem over financial reporting with reference to these standalone Ind AS financialstatements.

Meaning of Internal Financial Controls over Financial Reporting with reference to these

Standalone Ind AS financial statements

A Company’s internal financial control over financial reporting with reference tothese standalone Ind AS financial statements is a process designed to provide reasonableassurance regarding the reliability of financial reporting and the preparation offinancial statements for external purposes in accordance with generally acceptedaccounting principles. A company’s internal financial control over financialreporting with reference to these standalone Ind AS financial statements includes thosepolicies and procedures that:

(i) pertain to the maintenance of records that in reasonable detail accurately andfairly reflect the transactions and dispositions of the assets of the company;

(ii) provide reasonable assurance that transactions are recorded as necessary to permitpreparation of standalone Ind AS financial statements in accordance with generallyaccepted accounting principles and that receipts and expenditures of the company arebeing made only in accordance with authorisations of management and directors of thecompany; and

(iii) provide reasonable assurance regarding prevention or timely detection ofunauthorised acquisition use or disposition of the company’s assets that could havea material effect on the standalone Ind AS financial statements.

Inherent Limitations of Internal Financial Controls Over Financial Reporting withreference to these Standalone Ind AS financial statements

Because of the inherent limitations of internal financial controls over financialreporting with reference to these Standalone Ind AS financial statements including thepossibility of collusion or improper management override of controls materialmisstatements due to error or fraud may occur and not be detected. Also projections ofany evaluation of the internal financial controls over financial reporting to futureperiods are subject to the risk that the internal financial control over financialreporting may become inadequate because of changes in conditions or that the degree ofcompliance with the policies or procedures may deteriorate.

Opinion

In our opinion to the best of our information and according to the explanations givento us the Company has in all material respects an adequate internal financial controlssystem over financial reporting with reference to these Standalone Ind AS financialstatements and such internal financial controls over financial reporting with reference tothese Standalone Ind AS financial statements were operating effectively as at 31 March2021 based on the internal control over financial reporting criteria established by theCompany considering the essential components of internal control stated in the GuidanceNote on Audit of Internal Financial Controls Over Financial Reporting issued by theInstitute of Chartered Accountants of India (‘ICAI’).

For S M S R & Co LLP

Chartered Accountants

Firm Registration No. 110592W/W100094
Sd/-
Date: 15 June 2021 U Balakrishna Bhat
Place: Mumbai

Partner

UDIN: 21019216AAAABH8885 Membership No: 019216

.