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Kirloskar Pneumatic Company Ltd.

BSE: 505283 Sector: Engineering
NSE: KGKHOSLA ISIN Code: INE811A01020
BSE 00:00 | 26 Nov 430.25 -12.20
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NSE 05:30 | 01 Jan Kirloskar Pneumatic Company Ltd
OPEN 441.00
PREVIOUS CLOSE 442.45
VOLUME 162806
52-Week high 465.00
52-Week low 135.35
P/E 33.77
Mkt Cap.(Rs cr) 2,771
Buy Price 0.00
Buy Qty 0.00
Sell Price 0.00
Sell Qty 0.00
OPEN 441.00
CLOSE 442.45
VOLUME 162806
52-Week high 465.00
52-Week low 135.35
P/E 33.77
Mkt Cap.(Rs cr) 2,771
Buy Price 0.00
Buy Qty 0.00
Sell Price 0.00
Sell Qty 0.00

Kirloskar Pneumatic Company Ltd. (KGKHOSLA) - Auditors Report

Company auditors report

To the Members of

Kirloskar Pneumatic Company Limited

Report on the Audit of the Standalone Indian Accounting Standards (IndAS) Financial Statements

Opinion

We have audited the accompanying standalone Ind AS financial statementsof Kirloskar Pneumatic Company Limited ("the Company") which comprise theBalance Sheet as at March 31 2021 and the Statement of Profit and Loss (including OtherComprehensive Income) Statement of Changes in Equity and Statement of Cash Flows for theyear then ended and notes to the Financial Statements including a summary of SignificantAccounting Policies and other explanatory information (hereinafter referred to as"the Standalone Ind AS Financial Statements").

In our opinion and to the best of our information and according to theexplanations given to us the aforesaid standalone Ind AS Financial Statements give theinformation required by the Companies Act 2013 as amended (‘the Act') in themanner so required and give a true and fair view in conformity with accounting principlesgenerally accepted in India of the standalone state of affairs of the Company as at March31 2021 and its standalone profit (including Other Comprehensive Income) standalonechanges in equity and its standalone cash flows for the year ended on that date.

Basis for Opinion

We conducted our audit of standalone Ind AS financial statements inaccordance with the Standards on Auditing (SAs) as specified under section 143(10) of theAct. Our responsibilities under those Standards 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 togetherwith the ethical requirements that are relevant to our audit of the standalone IndASFinancial Statements under the provisions of the Act and the Rules thereunder and we havefulfilled our other ethical responsibilities in accordance with these requirements and theCode of Ethics.

We believe that the audit evidence we have obtained is sufficient andappropriate to provide a basis for our audit opinion on the standalone IndAS FinancialStatements.

Key Audit Matters

Key audit matters are those matters that in our professionaljudgement were of most significance in our audit of the standalone IndAS financialstatements for the financial year ended March 312021. These matters were addressed in thecontext of our audit of the standalone Ind AS financial statements as a whole and informing our opinion thereon and we do not provide a separate opinion on these matters.For each matter below our description of how our audit addressed the matter is providedin that context.

We have determined the matter described below to be the key auditmatter to be communicated in our report.

Revenue recognition:
During the financial year the company has recognised revenue from contracts with customers for sale of goods and services of Rs. 8147.75 million (Refer Note 19 of standalone Ind AS financial statements). Revenue is recognised as per revenue recognition policy described in Note 53.4.16 by applying significant judgments described in Note 53.3.1.
We have identified revenue recognition as a key audit matter since it involves significant management judgement and estimates more particularly in cases of services including whether contracts contain multiple performance obligations which should be accounted for separately. This comprises allocation of the transaction price to each performance obligation and assessing whether the identified performance obligations are satisfied at a point in time or satisfied over a period of time and determining when the control is transferred based on reasonable measures of progress.
Our audit methodology included the following:
• Obtained an understanding and assessed internal controls and its effectiveness with regards to recognition of revenue.
• Analysed major streams of revenue of company to assess whether the method of revenue recognition is consistent with IND AS 115 and has been applied consistently.
• Focused on contract classification determination of the performance obligations and determination of transaction price including variable consideration for selected samples.
• Tested on sample basis whether revenue transactions near to the reporting date have been recognised in the appropriate period based on terms of the contract.
• Evaluated and critically analysed on sample basis the significant judgements and estimates made by the management in applying the accounting policy for allocation of transaction price and the timing of transfer of control.
• Critically analysed the adequacy and appropriateness of disclosures required as per Ind AS 115- Revenue from Contracts with Customers.
Impairment testing:
As per Ind AS 36 "Impairment of Assets" the Company at each end of the reporting period needs to assess whether there is an indication that any asset of the company is required to be tested for impairment. External/ internal indications are required to be considered for this assessment. Accordingly the company has assessed the need for testing impairment and has done the impairment testing of cash generating unit (CGU) wherever necessary. This process involved significant judgment and estimates. Due to inherent uncertainties involved in forecasting of cash flows which are the basis of the assessment of recoverability of CGU tested for impairment this is one of the key judgmental areas.
We have identified this as a key audit matter due to the significant estimates and judgements involved in impairment testing.
Our audit methodology included the following:
• Obtained an understanding of company's evaluation of identification of cash generating units.
• Evaluated the underlying key assumptions in estimating projections including cash flows.
• Evaluated reasonableness of assumptions and methodologies used by the Company.
• Assessed the sensitivity of the outcome of impairment assessment to changes in key assumptions.

Other Information

The Company's Board of Directors is responsible for the otherinformation. The other information comprises the information included in the ManagementDiscussion and Analysis Corporate Governance and Directors' Report but does notinclude the standalone Ind AS Financial Statements and our auditor's report thereon.

Our opinion on the standalone Ind AS Financial Statements does notcover the other information and we do not express any form of assurance conclusionthereon.

In connection with our audit of the standalone Ind AS FinancialStatements our responsibility is to read the other information and in doing so considerwhether the other information is materially inconsistent with the standalone Ind ASFinancial Statements or our knowledge obtained in the audit or otherwise appears to bematerially misstated. If based on the work we have performed we conclude that there is amaterial misstatement of this other information; we are required to report that fact. Wehave nothing to report in this regard.

Responsibilities of Management and Those Charged with Governance forthe Standalone Ind AS Financial Statements

The Company's Board of Directors is responsible for the mattersstated in section 134(5) of the Act with respect to the preparation of these standaloneInd AS Financial Statements that give a true and fair view of the standalone financialposition standalone financial performance (including other comprehensive Income)standalone changes in equity and standalone cash flows of the Company in accordance withthe accounting principles generally accepted in India including the Indian AccountingStandards (Ind AS) specified under section 133 of the Act read with the Companies (IndianAccounting Standards) Rules 2015 as amended.

This responsibility also includes maintenance of adequate accountingrecords in accordance with the provisions of the Act for safeguarding of the assets of theCompany and for preventing and detecting frauds and other irregularities; selection andapplication of appropriate accounting policies; making judgments and estimates that arereasonable and prudent; and design implementation and maintenance of adequate internalfinancial 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 the managementis responsible for assessing the Company's ability to continue as a going concerndisclosing as applicable matters related to going concern and using the going concernbasis of accounting unless management either intends to liquidate the Company or to ceaseoperations or has no realistic alternative but to do so.

Those Board of Directors are also responsible for overseeing theCompany's financial reporting process.

Auditor's Responsibilities for the Audit of the Standalone Ind ASFinancial Statements

Our objectives are to obtain reasonable assurance about whether thestandalone Ind AS Financial Statements as a whole are free from material misstatementwhether due to fraud or error and 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 SAs will always detect a material misstatement when itexists. Misstatements can arise from fraud or error and are considered material ifindividually or in the aggregate they could reasonably be expected to influence theeconomic decisions of users taken on the basis of these standalone Ind AS FinancialStatements.

As part of an audit in accordance with SAs we exercise professionaljudgment and maintain professional skepticism throughout the audit.

We also:

• Identify and assess the risks of material misstatement of thestandalone Ind AS Financial Statements whether due to fraud or error design and performaudit procedures responsive to those risks and obtain audit evidence that is sufficientand appropriate to provide a basis for our opinion. The risk of not detecting a materialmisstatement resulting from fraud is higher than for one resulting from error as fraudmay involve collusion forgery intentional omissions misrepresentations or the overrideof internal control.

• Obtain an understanding of internal financial control relevantto the audit in order to design audit procedures that are appropriate in thecircumstances. Under section 143(3)(i) of the Act we are also responsible for expressingour opinion on whether the Company has adequate internal financial controls with referenceto standalone Ind AS financial statements in place and the operating effectiveness of suchcontrols.

• Evaluate the appropriateness of accounting policies used and thereasonableness of accounting estimates and related disclosures made by management.

• Conclude on the appropriateness of management's use of thegoing concern basis of accounting and based on the audit evidence obtained whether amaterial uncertainty exists related to events or conditions that may cast significantdoubt on the Company's ability to continue as a going concern. If we conclude that amaterial uncertainty exists we are required to draw attention in our auditor'sreport to the related disclosures in the standalone Ind AS Financial Statements or ifsuch disclosures are inadequate to modify our opinion. Our conclusions are based on theaudit evidence obtained up to the date of our auditor's report. However future events orconditions may cause the Company to cease to continue as a going concern.

• Evaluate the overall presentation structure and content of thestandalone Ind AS Financial Statements including the disclosures and whether thestandalone Ind AS Financial Statements represent the underlying transactions and events ina manner that achieves fair presentation.

We communicate with those charged with governance regarding amongother matters the planned scope and timing of the audit and significant audit findingsincluding any significant deficiencies in internal control that we identify during ouraudit.

We also provide those charged with governance with a statement that wehave complied with relevant ethical requirements regarding independence and tocommunicate with them all relationships and other matters that may reasonably be thoughtto bear on our independence and where applicable related safeguards.

From the matters communicated with those charged with governance wedetermine those matters that were of most significance in the audit of the standalone IndAS Financial Statements for the financial year ended March 31 2021 and are therefore thekey audit matters. We describe these matters in our auditor's report unless law orregulation precludes public disclosure about the matter or when in extremely rarecircumstances we determine that a matter should not be communicated in our report becausethe adverse consequences of doing so would reasonably be expected to outweigh the publicinterest benefits of such communication.

Report on Other Legal and Regulatory Requirements

1. As required by the Companies (Auditor's Report) Order 2016("the Order") issued by the Central Government of India in terms of sub-section(11) of section 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 we report that:

a) We have sought and obtained all the information and explanationswhich to the best of our knowledge and belief were necessary for the purposes of ouraudit.

b) In our opinion proper books of account as required by law have beenkept by the Company so far as it appears from our examination of those books.

c) The Balance Sheet the Statement of Profit and Loss (including othercomprehensive income) the statement of Changes in Equity and the Statement of Cash Flowdealt with by this Report are in agreement with the books of account.

d) In our opinion the aforesaid standalone Ind AS financial statementscomply with the Indian Accounting Standards specified under Section 133 of the Act readwith Companies (Indian Accounting Standards) Rules 2015 as amended.

e) On the basis of the written representations received from thedirectors as on March 31 2021 taken on record by the Board of Directors none of thedirector is disqualified as on March 31 2021 from being appointed as a director in termsof Section 164 (2) of the Act.

f) With respect to the adequacy of the internal financial controls withreference to standalone Ind AS financial statements of the Company and the operatingeffectiveness of such controls refer to our separate Report in "Annexure B" tothis report.

g) As required by section 197 (16) of the Act; in our opinion andaccording to information and explanation provided to us the remuneration paid/ providedfor by the company to its directors is in accordance with the provisions of section 197 ofthe Act and remuneration paid to directors is not in excess of the limit laid down underthis section.

h) With respect to the other matters to be included in theAuditor's Report in accordance with Rule 11 of the Companies (Audit and Auditors)Rules 2014 as amended in our opinion and to the best of our information and accordingto the explanations given to us:

(i) The Company has disclosed the impact of pending litigations on itsfinancial position in its standalone Ind AS financial statements - Refer Note 42 to thefinancial statements.

(ii) The Company did not have any long-term contracts includingderivative contracts as at March 312021.

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

For P G Bhagwat LLP
Chartered Accountants
ICAI Firm Registration Number-101118W/W100682
sd/-
Nachiket Deo
Partner
Membership Number: 117695
UDIN: 21117695AAAABQ1257
Pune
Date: April 29 2021

Annexure A to Independent Auditor's Report

Referred to in paragraph 1 of Report on Other Legal and RegulatoryRequirements section of the Independent Auditor's Report of even date to the membersof Kirloskar Pneumatic Company Limited on the standalone Ind AS financial statements as ofand for the year ended March 312021:

(i) (a) The company has maintained proper records showing full particulars includingquantitative details and situation of property plant and equipment.

(b) The property plant and equipment have been physically verified by the managementaccording to the phased program of three years which is reasonable with regard to size ofthe company and nature of its assets.

(c) According to records of the company examined by us the title deeds of immovableproperties are held in the name of the company.

(ii) The physical verification of inventory have been conducted at reasonable intervalsby the Management during the year. In respect of inventory lying with third parties thesehave substantially been confirmed by them. The discrepancies noticed on physicalverification of inventory as compared to book records were not material.

(iii) According to 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. Therefore the provisions of Clause 3(iii) (iii)(a) (iii)(b) and (iii)(c) of thesaid Order are not applicable to the Company.

(iv) According to the information and explanations provided to us there are no loansguarantees and security given by the Company covered under the provisions of section 185of the Companies Act 2013. According to the information and explanations provided to usprovisions of section 186 of the Companies Act 2013 have been complied with respect toinvestment.

(v) In our opinion and according to information and explanation given to us theCompany has not accepted public deposits hence the directive issued by the Reserve Bankof India and the provisions of sections 73 to 76 or any other relevant provisions of theCompanies Act and the rules framed there under are not applicable to it. According toinformation and explanation given to us no order has been passed against the company byCompany Law Board or National Company Law Tribunal or Reserve Bank of India or any courtor any other tribunal.

(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 Companies Act 2013 and we are of the opinion thatprima facie the prescribed accounts and records have been made and maintained. We havehowever not made a detailed examination of records with a view to determine whether theyare accurate and complete.

(vii) (a) According to the information and explanations given to us and the records ofthe Company examined by us in our opinion the Company is generally regular in depositingundisputed statutory dues in respect of provident fund employees' state insurancesales tax income tax service tax duty of customs duty of excise value added taxGoods and Service Tax cess and other material statutory dues as applicable with theappropriate authorities.

According to the information and explanation given to us no undisputed amounts payablein respect of statutory dues were in arrears as at 31st March 2021 for a period morethan six months from the date they became payable.

(b) According to the information and explanations given to us theparticulars of dues of income tax sales tax wealth tax service tax custom duty goodsand service tax excise duty and cess as at 31st March 2021 which has not been depositedon account of disputes are as follows:

Name of the Statue Nature of dispute due *Amount under dispute not deposited (Rs in Million.) Period to which amount is related Forum where the dispute is pending
Excise duty Demand of penalty on reversal of Cenvat credit not made 0.20 FY 1997-98 to 2001-02 up to Feb - 2002 CESTAT Delhi
Excise duty Wrong availment of CENVAT credit 0.01 FY 2013-14 to 2015-16 up to Aug-2016 Asst. Commissioner CGST Division- VI (Koregaon Park) Pune-I Commissionerate
Excise duty Wrong availment of exemption for lower excise duty due to issue relating to classification of compressor Gears Gear Boxes and parts thereof (Demand of differential Excise Duty + Penalty +lnterest) 66.48 FY 2016-17 to 2017-18 up to Jun-2017 Appealable with CESTAT Mumbai
Customs duty Non-compliance of conditions for availing concessional rate of customs duty 1.45 FY 1997-98 Asst. Commissioner (Customs) Mumbai
Customs duty Wrong payment of lower import duty (IGST) due to issue relating to classification of goods 0.52 FY 2017-18 Commissioner of Customs Audit Commissionerate JNCH Raigad.
Customs duty Wrong payment of lower import duty (IGST) due to issue relating to classification of goods 0.03 FY 2018-19 Additional Commissioner of Customs (Audit) NCH Mumbai
Sales Tax Non-production of Concessional Form 0.10 FY 1992-93 Joint Commissioner Appeals Sales Tax Tribunal
0.92 FY 2012-13
0.24 FY 2013-14
3.96 FY 2015-16
13.88 FY 2016-17
Sales tax Demand under Work Contract Tax 0.48 FY 1985-86 to 1987-88 Joint Commissioner Appeals Sales Tax Tribunal
Income tax Provision for pension scheme 6.97 FY 1996-97 High Court Mumbai
Income tax Disallowance of certain expenditure 6.13 FY 2015-16 CIT Appeal 7 Pune
Income tax Disallowance of certain expenditure 2.60 FY 2016-17 CIT Appeal 7 Pune

* Including amounts paid under protest.

(viii) According to the records of the Company examined by us and the information andexplanation given to us the Company has not defaulted in repayment of loans or borrowingsto any financial institution or bank or Government as at the balance sheet date.

(be) According to the information and explanation given to us the company has notraised money by way of initial public offer or further public offer (including debtinstrument). According to the information and explanation given to us terms loans raisedduring the year were applied for the purposes for which those are raised.

(x) During the course of our examination of the books and records of the Companycarried out in accordance with the generally accepted auditing practices in India andaccording to the information and explanations given to us we have neither come across anyinstance of fraud by the Company or on the Company by its officers or employees noticedor reported during the year nor have we been informed of any such case by the Management.

(xi) According to the information and explanation given to us the company haspaid/provided managerial remuneration within the limit prescribed under section 197 of theCompanies Act 2013. Accordingly no requisite approval is required to be sought.

(xii) In our opinion the company is not a Nidhi company. Accordingly the provisionsspecified in Paragraph 3(xii) of Companies (Auditor's Report) order 2016 are notapplicable to the company.

(xiii) According to the information and explanation given to us and in our opiniontransactions with the related parties are in compliance with section 177 and 188 of theCompanies Act 2013 and requisite details have been disclosed in the Financial statementsas required by the applicable accounting standards.

(xiv) According to the information and explanation given to us the company has notmade any preferential allotment or private placement of shares or fully or partlyconvertible debentures for raising funds during the year. Accordingly the provisions ofclause 3 (xiv) of the Companies (Auditor's Report) Order 2016 are not applicable tothe company.

(XV) According to the information and explanation given to us the company has notentered into a non-cash transaction with any of the directors or persons connected withdirectors. Accordingly the provisions of clause 3 (xv) of the Companies (Auditor'sReport) Order 2016 are not applicable to the company.

(xvi) In our opinion and according to the information and explanation given to us thecompany is not required to be registered under section 45-IAof the Reserve Bank of IndiaAct 1934. Accordingly the provisions in Paragraph 3(xvi) of Companies (Auditor'sReport) order 2016 are not applicable.

For P G Bhagwat LLP
Chartered Accountants
Firm Registration Number: 101118W/W100682
sd/-
Nachiket Deo
Partner
Membership Number: 117695
UDIN: 21117695AAAABQ1257
Pune
April 29 2021

Annexure B to the Independent Auditor's Report of even date on theStandalone Ind AS Financial Statements of Kirloskar Pneumatic Company Limited.

Report on the Internal Financial Controls with reference to StandaloneInd AS Financial Statements under Clause (i) of Sub-section 3 of Section 143 of theCompanies Act 2013 ("the Act")

We have audited the internal financial controls with reference toStandalone Ind AS Financial Statements of Kirloskar Pneumatic Company Limited ("theCompany") as of March 31 2021 in conjunction with our audit of the standalone Ind ASfinancial 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 andmaintaining 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 and maintenance of adequateinternal financial controls that were operating effectively for ensuring the orderly andefficient conduct of its business including adherence to company's policies thesafeguarding of its assets the prevention and detection of frauds and errors theaccuracy and completeness of the accounting records and the timely preparation ofreliable financial information as required under the Act.

Auditors' Responsibility

Our responsibility is to express an opinion on the Company's internalfinancial controls with reference to standalone Ind AS financial statements based on ouraudit. We conducted our audit in accordance with the Guidance Note on Audit of InternalFinancial Controls over Financial Reporting (the "Guidance Note") and theStandards on Auditing prescribed under Section 143(10) of the Act to the extentapplicable to an audit of internal financial controls with reference to standalone Ind ASfinancial statements both issued by the Institute of Chartered Accountants of India.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 standalone Ind AS financial statements wereestablished and maintained and if such controls operated effectively in all materialrespects.

Our audit involves performing procedures to obtain audit evidence aboutthe adequacy of internal financial controls with reference to standalone Ind AS financialstatements and their operating effectiveness. Our audit of internal financial controlswith reference to standalone Ind AS financial statements included obtaining anunderstanding of such internal financial controls assessing the risk that a materialweakness exists and testing and evaluating the design and operating effectiveness ofinternal control based on the assessed risk. The procedures selected depend on theauditor's judgement including the assessment of the risks of material misstatementof the standalone Ind AS financial statements whether due to fraud or error.

We believe that the audit evidence we have obtained is sufficient andappropriate to provide a basis for our audit opinion on the internal financial controlswith reference to standalone Ind AS financial statements.

Meaning of Internal Financial Controls over financial reporting withreference to standalone Ind AS financial statements

A company's internal financial control over financial reporting withreference to standalone Ind AS financial statements is a process designed to providereasonable assurance regarding the reliability of financial reporting and the preparationof standalone Ind AS financial statements for external purposes in accordance withgenerally accepted accounting principles. A company's internal financial control overfinancial reporting with reference to standalone Ind AS financial statements includesthose policies and procedures that (1) Pertain to the maintenance of records that inreasonable detail accurately and fairly reflect the transactions and dispositions of theassets of the company; (2) Provide reasonable assurance that transactions are recorded asnecessary to permit preparation of standalone Ind AS financial statements in accordancewith generally accepted accounting principles and that receipts and expenditures of thecompany are being made only in accordance with authorizations of management and directorsof the company; and (3) Provide reasonable assurance regarding prevention or timelydetection of unauthorized acquisition use or disposition of the company's assets thatcould have a material effect on the standalone Ind AS financial statements.

Inherent Limitations of Internal Financial Controls over financialreporting with reference to standalone Ind AS financial statements

Because of the inherent limitations of internal financial controls overfinancial reporting with reference to standalone Ind AS financial Statements includingthe possibility 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 with referenceto standalone Ind AS financial Statements to future periods are subject to the risk thatthe internal financial controls over financial reporting with reference to standalone IndAS financial statements may become inadequate because of changes in conditions or thatthe degree of compliance with the policies or procedures may deteriorate.

Opinion

In our opinion to the best of our information and according to theexplanations given to us the Company has in all material respects adequate internalfinancial controls with reference to standalone Ind AS financial statements and suchinternal financial controls were operating effectively as at March 31 2021 based on theinternal control over financial reporting criteria established by the Company consideringthe essential components of internal control stated in the Guidance Note on Audit ofInternal Financial Controls Over Financial Reporting issued by the Institute of CharteredAccountants of India.

For P G Bhagwat LLP
Chartered Accountants
Firm Registration Number: 101118W/W100682
sd/-
Nachiket Deo
Partner
Membership Number: 117695
UDIN: 21117695AAAABQ1257
Pune
April 29 2021

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