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Mangal Credit & Fincorp Ltd.

BSE: 505850 Sector: Financials
NSE: N.A. ISIN Code: INE545L01039
BSE 00:00 | 25 Nov 116.85 2.50
(2.19%)
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NSE 05:30 | 01 Jan Mangal Credit & Fincorp Ltd
OPEN 118.50
PREVIOUS CLOSE 114.35
VOLUME 6226
52-Week high 148.70
52-Week low 72.00
P/E 33.29
Mkt Cap.(Rs cr) 226
Buy Price 0.00
Buy Qty 0.00
Sell Price 0.00
Sell Qty 0.00
OPEN 118.50
CLOSE 114.35
VOLUME 6226
52-Week high 148.70
52-Week low 72.00
P/E 33.29
Mkt Cap.(Rs cr) 226
Buy Price 0.00
Buy Qty 0.00
Sell Price 0.00
Sell Qty 0.00

Mangal Credit & Fincorp Ltd. (MANGALCREDIT) - Auditors Report

Company auditors report

To

The Members of

Mangal Credit & Fincorp Limited

Report on the Audit of the Standalone Financial Statements Opinion

We have audited the accompanying Standalone Financial Statements ot M/S Mangal Credit& Fincorp Limited (the "Company") which comprises the Balance Sheet as atMarch 31st 2021 the Statement of Profit and Loss (including othercomprehensive income) the Statement of Changes in Equity the Statement of Cash Flows forthe year then ended and notes to the financial statements including a summary ofsignificant accounting policies and other explanatory information

In our opinion and to the best of our information and according to the explanationsgiven to us the aforesaid Standalone financial statements give the information requiredby the Act in the manner so required and give a true and fair view in conformity with theaccounting principles generally accepted in India;

a) in the case of the Balance Sheet of the state of affairs of the Company as at March31 2021;

b) in the case of the Statement of Profit and Loss of the profit for the year ended onthat date; and

c) in the case of the Statement of Changes in Equity on that date; and

d) in the case of the Cash Flow Statement of the cash flows for the year ended on thatdate

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing specified undersection 143(10) of the Companies Act 2013. Our responsibilities under those standards arefurther described in the Auditor's Responsibilities for the Audit of the FinancialStatements section of our report. We are independent of the Company in accordance with theCode of Ethics issued by the Institute of Chartered Accountants of India together with theethical requirements that are relevant to our audit of the financial statements under theprovisions of the Companies Act 2013 and the Rules thereunder and we have fulfilled ourother ethical responsibilities in accordance with these requirements and the Code ofEthics We believe that the audit evidence we have obtained is sufficient and appropriateto provide a basis for our opinion.

Emphasis of Matter

We draw attention to the following matters in the Notes to the financial statements:

Note No 29 to the Financial Statements stating the fact of non-provision of liabilityof ?5983730/- arising on Income Tax Assessment for the A.Y. 2017-18 consequent uponIncome tax assessment under Section 143(3) of Income Tax Act 1961

Our opinion is not modified in respect of the above matters. Key Audit Matters

Key audit matters are those matters that in our professional judgment were of mostsignificance in our audit of financial statements of the current period. These matters areaddressed 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

Management's Responsibility for the Standalone Financial Statements

Management is responsible for the matters stated in Section 134(5) of the CompaniesAct 2013 ("the Act") with respect to the preparation of these standalonefinancial statements that give a true and fair view of the financial position financialperformance and cash flows of the Company in accordance with the accounting principlesgenerally accepted in India including the Accounting Standards specified under Section133 of the Act read with Rule 7 of the Companies (Accounts) Rules 2014. Thisresponsibility also includes maintenance of adequate accounting records in accordance withthe provisions of the Act for safeguarding of the assets of the Company and for preventingand detecting frauds and other irregularities; selection and application of appropriateaccounting policies; making judgments and estimates that are reasonable and prudent; anddesign implementation and maintenance of adequate internal financial controls that wereoperating effectively for ensuring the accuracy and completeness of the accountingrecords relevant to the preparation and presentation of the financial statements thatgive a true and fair view and are free from material misstatement whether due to fraud orerror.

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 unlessthemanagement either intends to liquidate the Company or to cease operations or has norealistic alternative but to do so

The board of directors is also responsible for overseeing the Company's financialreporting process.

Auditors' Responsibility

Our objective are to obtain reasonable assurance about whether the financial statementsas a whole are free from material misstatement whether due to fraud or error and toissue an auditor's report that includes are opinion Reasonable assurance is a high levelof assurance but is not a guarantee that an audit conducted in accordance with SAs willalways detect a material misstatement when it exists Misstatements can arise from fraud orerror and are considered material if individually or in aggregate they could reasonablybe expected to influence the economic decisions of users taken on the basis of thesefinancial 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 financialstatements whether due to fraud or error design and perform audit procedures responsiveto those risks and obtain audit evidence that is sufficient and appropriate to provide abasis for our opinion. The risk of not detecting a material misstatement resulting fromfraud is higher than for one resulting from error as fraud may involve collusionforgery intentional omissions misrepresentations or the override of internal control

Obtain an understanding of internal financial controls relevant to the audit in orderto design audit procedures that are appropriate in the circumstances. Under section143(3)(i) of the Act we are also responsible for expressing our opinion on whether theCompany has adequate internal financial controls system in place and the operatingeffectiveness of such controls.

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

Conclude on the appropriateness of management's use of the going concern basis ofaccounting and based on the audit evidence obtained whether a material uncertaintyexists related to events or conditions that may cast significant doubt on the Company'sability to continue as a going concern If we conclude that a material uncertainty existswe are required to draw attention in our auditor's report to the related disclosures inthe standalone financial statements or if such disclosures are inadequate to modify ouropinion Our conclusions are based on the audit evidence obtained up to the date of ourauditor's report. However future events or conditions may cause the Company to cease tocontinue as a going concern.

Evaluatetheoverall presentation structure andcontent of the standalone financialstatements including the disclosures and whether the standalone financial statementsrepresent the underlying transactions and events in a manner that achieves fairpresentation

Materiality is the magnitude of misstatements in the standalone financial statementsthat individually or in aggregate makes it probable that the economic decisions of areasonably knowledgeable user of the 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 standalone financial statementsof the current period and are therefore the key audit matters. We describe these mattersin our auditor's report unless law or regulation precludes public disclosure about thematter or when in extremely rare circumstances we determine that a matter should not becommunicated in our report because the adverse consequences of doing so would reasonablybe expected to outweigh the public interest benefits of such communication

Report on Other Legal and Regulatory Requirements.

1) As required by Companies {Auditor's Report) Order 2016 ("The Order") asamended issued by Central Government of India in terms of Sub Section (11) of Section 143of Companies Act 2013 we enclose in the "Annexure A" a statement of mattersspecified in paragraph 3 & 4 of the said 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 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 and the Cash Flow Statementdealt with by this Report are in agreement with the books of account.

(d) In our opinion the aforesaid standalone financial statementscomplywith theAccounting 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 onSl^March 2021 taken on record by the Board of Directors none of the directors isdisqualified as on 31st March 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 over financialReporting of the Company and the operating effectiveness of such controls Refer to ourseparate Report in "Annexure B".

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

(i) The company has disclosed the impact of pending litigations on its financialposition in its financial statements in Note 29 to the financial statements

(ii) The Company did not have any long term contracts including derivative contractsfor which 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.

FOR MGB & Co. LLP

CHARTERED ACCOUNTANTS

FRN - 101169W/W-100035

Sd/-

SANDEEP JHANWAR

PARTNER

M. NO. - 078146

UDIN: 21078146AAAAC04921

Place: Jaipur

Date: 19th May 2021

Auditor's Additional Report

The Board of Directors

Mangal Credit & Fincorp Limited

1701 1702 A Wing Lotus Corporate Park Ram Mandir Road Western Express HighwayGoregaon East Mumbai -400063 Dear Sir

We have audited the balance sheet of Mangal Credit & Fincorp Limited (The Company)as at 31st March 2021 and related statement of profit and loss and the cashflow statement for the year ended on that date issued our report dated 19thMay 2021.

In addition to the report made under section 143 of the Companies Act 2013 on thefinancial statements of the Company for the year ended 31 March 2021 and as required bythe Non-Banking Financial Companies Auditor's Report (Reserve Bank) Directions 2016 videcircular No DNBS. PPD.03/66.15.001/2016-17 dated September 29 2016 ('the Directions') weare required to report on the matters specified in paragraph 3 and 4 of the aforesaiddirections to the extent applicable.

Management's Responsibility for the financial statements

The Company's management is responsible for the preparation of the financial statementsthat give a true and fair view of the financial position the financial performance andthe cash flows of the company in accordance with the accounting standards referred to insection 133 of 'the Companies Act 2013' ('the Act'). This responsibility includes thedesign implementation and maintenance of internal control relevant to the preparation andpresentation of the financial statements that give a true and fair view and are free frommaterial misstatement whether due to fraud or error.

Management is also responsible for ensuring compliance with the applicable provisionsof the RBI Act 1934 and RBI directions and guidelines specified in the Directions.

Auditor's Responsibility

Pursuant to the requirements of the aforesaid directions it is our responsibility toexamine the books and records of the company and report on the matters specified in thedirections to the extent applicable to the Company Report

Based on our examination of the books and records of the Company and according to theinformation and explanations given to us we report that:-

(A) In thecase of all Non-Banking Financial Companies

a. The Company is engaged in the business of nonbanking financial institution and hasobtained a certificate of registration from the reserve bank of India dated 11/03/1998which has been revised in the name of "Mangal Credit &Fincorp Ltd" and freshcertificate is reissued on May 3 2016in pursuance of section 45-IA of the RBI Act 1934

b The Company is entitled to continue to hold such certificate of registration in termsof its asset/income pattern as at 31 March 2021.

c The NBFC has complied with norms relating to net owned fund requirement as prescribedby Reserve Bank of India vide circular no. RBI/2016 17/44 DNBR (PD) CC No 077/03.10119/2016-17 dated 01 September 2016 for NBFCs ND

(B) In the case of a non-banking financial company accepting/holding publicdeposits-Not Applicable

(C) In the case of a non-banking financial company not accepting public deposits

a. The Board of Directors has passed a resolution dated 19th April 2021 fornon- acceptance of any public deposits.

b The company has not accepted any public deposits during the year ended 31 03.2021

c. The company has complied with the prudential norms relating to income recognitionaccounting standards asset classification and provisioning for bad and doubtful debts asapplicable to it in terms of Non-Systemically Important NonBanking Financial (Non-DepositAccepting or Holding) Companies Prudential Norms (Reserve Bank) Directions 2016;

d Based on the criteria set forth by the Bank in the Notification viz; Non BankingFinancial Company- Micro Finance Institutions (Reserve Bank) Directions 2016 forclassification of NBFCs as NBFC-MFIs the company has not been classified as NBFC-MFI asdefined in the said Directions with reference to the business carried on by it during theapplicable financial year.

(D) In the case of a company engaged in the business of non-banking financialinstitution not required to hold COR subject to certain conditions - Not Applicable

Restrictions on use

This report is issued pu rsuant to ourobligations under NonBanking Financial CompaniesAuditor's Report (Reserve Bank) Directions 2016 to submit a report on exceptions notedwhile issuing our report dated 19/05/2021 on additional matters as stated in directions tothe RBI and may not be suitable for any other purpose Accordingly our report should notbe quoted or referred to in any other document made available to any other person orpersons without our prior written consent.

For MGB & Co. LLP
Chartered Accountants
FRN: 101169W/W-100035
Sd/-
Sandeep Jhanwar
Partner
M.No. 078146 Place: Jaipur
UDIN :21078146AAAAC04921 Date :19h May 2021

Independent Auditors' Report

To

The Board of Directors of

Mangal Credit & Fincorp Limited

1. We have audited the accompanying Statement of Standalone Financial Results (the"Statement") of MangalCredit&FincorpLimited! theCompany")for theyearended 31 March 2021 being submitted by the Company pursuant to the requirements ofregulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations2015 This Statement has been prepared by the Company on the basis of the related annualstandalone financial statements for the year ended 31 March 2021 which is theresponsibility of the Company's Management. Our responsibility is to express an opinion onthe Statement based on our audit of the related annual standalone financial statementswhich have been prepared in accordance with the recognition and measurement principleslaid down in Accounting Standards specified under Section 133 of the Companies Act 2013read with relevant rules issued thereunder or by the Institute of Chartered Accountantsof India as applicable and other accounting principles generally accepted in India.

2. We conducted our audit of the Statement in accordance with the auditing standardsgenerally accepted in India. Those standards require that we plan and perform the audit toobtain reasonable assurance about whether the Statement is free of material misstatement.An audit includes examining on a test basis evidence supporting the amounts and thedisclosures in the Statement An audit also includes assessing the accounting principlesused and the significant estimates made by the management We believe that our auditprovides a reasonable basis for our opinion.

3. In our opinion and to the best of our information and according to the explanationsgiven to us on the basis stated in paragraph 3 above the Statement:

(a) is presented in accordance with the requirements of Regulation 33 of the SEBI(Listing Obligations and Disclosure Requirements) Regulations 2015 and SEBI circulardated 5 July 2016 in this regard; and

(b) give a true and fair view of the net profit and other financial information of theCompany for the year ended 31 March 2021.

4 Emphasis of Matter

We draw attention to the following matters in the Notes to the statement:

a Non provision of Liability of ?5983730/- arising on Income Tax Assessment for theA.Y 2018 19 consequent upon Income tax assessment under Section 143(3) of Income Tax Act1961

Our opinion is not modified in respect of this matter

5. The Statement includes the results for the quarter ended SD* March 2021 being thebalancing figures between audited figures in respect of the full financial year and thepublished year to date figures upto the third quarter of the relevant financial year.

For MGB & Co. LLP
Chartered Accountants
FRN: 101169W/W-100035
Sd/-
Sandeep Jhanwar
Partner
M.No. 078146 Place: Jaipur
UDIN :21078146AAAAC04921 Date :19th May 2021

(Annexure A)

Annexure to the Auditors' Report

The Annexure referred to in Independent Auditors’ Report to the members of theCompany on the standalone financial statements for the year ended 31 March 2021 we reportthat:

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

b. The Company has a regular programme of physical verification of its fixed assets bywhich fixed assets are verified in a phased manner over a period of three years. Inaccordance with this programme certain fixed assets were verified during the year and nomaterial discrepancies were noticed on such verification In our opinion this periodicityof physical verification is reasonable having regard to the size of the company and thenature of its assets

c. According to the information and explanations given to us and on the basis ofexamination of the records of the company the title deeds of immovable properties areheld in the name of the Com pa ny

2. The company is a NBFC Company primarily engaged in rendering loans services.Accordingly it does not hold any physical inventories. Thus paragraph 3{ii) of the orderis not applicable to the Company.

3. The Company has granted loan to 13 body corporates covered in the registermaintained under section 189 of the Companies Act 2013 ('the Act').

a In our opinion the rate of interest and other terms and conditions on which theloans had been granted to the bodies corporate listed in the register maintained underSection 189 of the Act were not prima facie prejudicial to the interest of the Company.

b. In the case of the loans granted to the bodies corporate listed in the registermaintained under section 189 of the Act the borrowers have been regular in the payment ofthe principal and interest as stipulated.

c. There are no overdue amounts in respect of the loan granted to a body corporatelisted in the register maintained under section 189 of the Act

4. 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 with respectto the loans and investments made

5. The Company has not accepted any deposits from the public.

6. The Central Government has not prescribed the maintenance of cost records underSection 148(1) Act for any of the services rendered by the Company

7 a. According to the information and explanations given to us and on the basis of ourexamination of the records of the Company amounts deducted/ accrued in the books ofaccount in respect of undisputed statutory dues including provident fund income taxsales tax wealth tax service tax duty of customs value added tax cess and othermaterial statutory dues have been regularly deposited during the year by the Company withthe appropriate authorities. As explained to us the Company did not have any dues onaccount of employees' state insurance and duty of excise

According to the information and explanations given to us no undisputed amountspayable in respect of provident fund income tax sales tax wealth tax service tax dutyof customs value added tax cess goods and service tax and other material statutory dueswere in arrears as at 31 March 2021 for a period of more than six months from the datethey became payable

b According to the information and explanations given to us there are no material duesof duty of customs which have not been deposited with the appropriate authorities onaccount of any dispute However according to information and explanations given to us thefollowing dues of income tax sales tax duty of excise service tax and value added taxhave not been deposited by the Company on account of disputes:

Name ofthe statue Nature of dues Amount (in r) Period to which the amount relates Forum where dispute is pending
Income Tax Act 1961 Income Tax & Interest 5983730 A.Y. 2018-19 DCIT(A)

8 According to the records of the company examined by us and the information andexplanations given to us the company has not defaulted in repayment of dues to anyfinancial institutions bank and Government or Debenture holder as at the balance sheetdate.

9 Based on our audit procedures and according to the information given by themanagement the company has not raised any money by way of initial public offer or furtherpublic offer (including debt instruments) or taken any term loans during the year Hencethe clause 3 (ix) of the order is not applicable and hence not commented upon.

10. According to the information and explanations given to us no material fraud by theCompany or on the Company by its officers or employees has been noticed or reported duringthe course of our audit.

11 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 Of the Act.

12 In our opinion and according to the information and explanations given to us thecompany is not a nidhi company Accordingly paragraph 3(xii) of the order is notapplicable.

13. According to the information and explanations given to us and based on ourexamination of the records of the company transactions with the related parties are incompliance with sections 177 and 188 of the act where applicable and details of suchtransactions have been disclosed in the financial statements as required by the applicableaccounting standards.

14 Based on the audit procedures performed and the information and explanations givenby the management the company has not made any preferential allotment or privateplacement of shares or fully or partly convertible debentures during the year under reviewAccordingly the provisions of clause 3(xiv) of the order are not applicable to thecompany and hence not commented upon.

15. According to the information and explanations given to us and based on ourexamination of the records of the company the company has not entered into noncashtransactions with directors or persons connected with him. Accordingly paragraph 3(xv) ofthe order is not applicable

16. The company is registered under section 45 IA of the Reserve Bank of India Act1934.

For MGB & Co. LLP
Chartered Accountants
FRN: 101169W/W-100035
Sd/-
Sandeep Jhanwar
Partner
M.No. 078146 Place: Jaipur
UDIN :21078146AAAAC04921 Date :19th May 2021

Annexure - B to the Auditors' Report

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 MangalCredit & FincorpLimited ("the Company") as of 31st March 2021 inconjunction with our audit of the standalone financial statements of the Company for theyear 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 {'ICAI'). These responsibilitiesinclude the design implementation and maintenance of adequate internal financial controlsthat were operating effectively for ensuring the orderly and efficient conduct of itsbusiness including adherence to company's policies the safeguarding of its assets theprevention and detection of frauds and errors the accuracy and completeness of theaccounting records and the timely preparation of reliable financial information asrequired under the Companies Act 2013.

Auditors’ Responsibility

Our responsibility is to express an opinion on the Company’s internal financialcontrols over financial reporting based on our audit. We conducted our audit in accordancewith the Guidance Note on Audit of Internal Financial Controls over Financial Reporting(the "Guidance Note") and the Standards on Auditing issued by ICAI and deemedto be prescribed under section 143(10) of the Companies Act 2013 to the extentapplicable to an audit of internal financial controls both applicable to an audit ofInternal Financial Controls and both issued by the Institute of Chartered Accountants ofIndia Those Standards and the Guidance Note require that we comply with ethicalrequirements and plan and perform the audit to obtain reasonable assurance about whetheradequate internal financial controls over financial reporting was established andmaintained and if such controls operated effectively in all material respects.

Our audit involves performing procedures to obtain audit evidence about the adequacy ofthe internal financial controls system over financial reporting and their operatingeffectiveness Our audit of internal financial controls over financial reporting includedobtaining an understanding of internal financial controls over financial reportingassessing the risk that a material weakness exists and testing and evaluating the designand operating effectiveness of internal control based on the assessed risk The proceduresselected depend on the 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 purposes in accordance with generallyaccepted accounting principles. A company's internal financial control over financialreporting includes those policies and procedures that

(1) pertain to the maintenance of records that in reasonable detail accurately andfairly reflect the transactions and dispositions of the assetsofthecompany;

(2) provide reasonable assurance that transactions are recorded as necessary to permitpreparation of financial statements in accordance with generally accepted accountingprinciples and that receipts and expenditures of the company are being made only inaccordance with authorisations of management and directors of the company; and

(3) provide reasonable assurance regarding prevention ortimely detection ofunauthorised acquisition use or disposition of thecompany’s assets that could havea material effect on the financial statements.

Inherent Limitations of Internal Financial Controls over Financial Reporting

Because of the inherent limitations of internal financial controls over financialreporting including the possibility of collusion or improper management override ofcontrols material misstatements due to error or fraud may occur and not be detected.Also projections of any evaluation of the internal financial controls over financialreporting to future periods are subject to the risk that the internal financial controlover financial reporting may become inadequate because of changes in conditions or thatthe degree of compliance with the policies or procedures may deteriorate

Opinion

In our opinion the Company has in all material respects an adequate internalfinancial controls system over financial reporting and such internal financial controlsover financial reporting were operating effectively as at 31 March 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 MGB & Co. LLP
Chartered Accountants
FRN: 101169 W/W-100035
Sd/-
Sandeep Jhanwar
Partner
M.No.078146 Place: Jaipur
UDIN :21078146AAAAC04921 Date :19h May 2021

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