You are here » Home » Companies » Company Overview » Navkar Urbanstructure Ltd

Navkar Urbanstructure Ltd.

BSE: 531494 Sector: Industrials
NSE: N.A. ISIN Code: INE268H01010
BSE 15:30 | 20 Oct 42.25 -2.20
(-4.95%)
OPEN

44.50

HIGH

44.50

LOW

42.25

NSE 05:30 | 01 Jan Navkar Urbanstructure Ltd
OPEN 44.50
PREVIOUS CLOSE 44.45
VOLUME 10067
52-Week high 55.70
52-Week low 7.07
P/E 111.18
Mkt Cap.(Rs cr) 84
Buy Price 0.00
Buy Qty 0.00
Sell Price 42.25
Sell Qty 279.00
OPEN 44.50
CLOSE 44.45
VOLUME 10067
52-Week high 55.70
52-Week low 7.07
P/E 111.18
Mkt Cap.(Rs cr) 84
Buy Price 0.00
Buy Qty 0.00
Sell Price 42.25
Sell Qty 279.00

Navkar Urbanstructure Ltd. (NAVKARURBAN) - Auditors Report

Company auditors report

TO THE MEMBERS OF NAVKAR BUILDERS LIMITED

Report on the Audit of the Standalone Financial Statements Opinion

We have audited the accompanying standalone financial statements of Navkar BuildersLimited (the “Company”) which comprise the Balance Sheet as at March 312020 the Statement of Profit and Loss (including Other Comprehensive Income) theStatement of Changes in Equity and the Statement of Cash Flows ended on that date and asummary of significant accounting policies and other explanatory information (hereinafterreferred to as the “standalone financial statements”).

In our opinion and to the best of our information and according to the explanationsgiven to us the aforesaid standalone financial statements give the information requiredby the Companies Act 2013 (the “Act”) in the manner so required and give a trueand fair view in conformity with the Indian Accounting Standards prescribed under section133 of the Act read with the Companies (Indian Accounting Standards) Rules 2015 asamended (“Ind AS”) and other accounting principles generally accepted in Indiaof the state of affairs of the Company as at March 31 2020 the profit and totalcomprehensive income changes in equity and its cash flows for the year ended on thatdate.

Basis for Opinion

We conducted our audit of the standalone financial statements in accordance with theStandards on Auditing (“SA”s) specified under section 143(10) of the Act. Ourresponsibilities under those Standards are further described in the Auditor'sResponsibilities for the Audit of the Standalone Financial Statements section of ourreport. We are independent of the Company in accordance with the Code of Ethics issued bythe Institute of Chartered Accountants of India (“ICAI”) together with theethical requirements that are relevant to our audit of the standalone financial statementsunder the provisions of the Act and the Rules made thereunder and we have fulfilled ourother ethical responsibilities in accordance with these requirements and the ICAI's Codeof Ethics. We believe that the audit evidence obtained by us is sufficient and appropriateto provide a basis for our audit opinion on the standalone financial statements.

Key Audit Matters

Key audit matters are those matters that in our professional judgment were of mostsignificance in our audit of the standalone financial statements of the current period.These matters were addressed in the context of our audit of the standalone financialstatements as a whole and in forming our opinion thereon and we do not provide aseparate opinion on these matters. We have determined the matters described below to bethe key audit matters to be communicated in our report.

Key Audit Matter Auditor's Response
1 Impairment of Assets Principal Audit Procedures
2. The company had two operating sites at Narol- Ahmedabad amounting to Rs.27.01 lakhs and Patan Dist. Patan(Gujarat) amounting to Rs.50.93 lakhs on these rented sites the company had installed plant and machinery for preparing concrete mixture however these sites are vacated and not in possession of the company however the company had incurred capital expenses for installation of plant & machinery on these sites. Since the company had vacated these sites the capital expenditure which is attached to land for foundation of Plant & Machinery has no value therefore same has been written off as impairment of these two assets. And one office vehicle at Ahmedabad which do not exist is also written off as impairment loss amounting to Rs.0.45 lakh. Our audit procedures related to valuation of impairment of asset has been based on whether the asset has suffered any impairment of asset or not and when annual impairment testing for an asset required the recoverable of amount of the asset is estimated in order to determine the extent of impairment loss . Further on the basis of external indicators as shown in Ind AS-36 and on the basis of explanation given by the management In the present case on the basis of estimate and actual position of the asset and as explained by management there is no amount recoverable from the asset therefore in the statement of profit and loss account the asset value according to books of account have been written off.
Depreciation: i) Our audit procedures related to verification of assets owned by the company at different places have been based on whether the assets have been used during the year for the operation of business of the company and further on the basis of explanation given by the management. In the present case on the basis of estimate and actual position of the assetand as explained by management the assets at following premises which were rented have been vacated and handed over to their owners. The expenses incurred by the company for installation of assets on these sites like foundationStructures etc which cannot be removed and cannot be sold.Therefore after vacating the rented premises these expenses are written off as impairment loss and no depreciation is claimed
Company has not provided depreciation on following asset due to impairment of assets mentioned in point 1 above
i) Fixed asset-Narol of Rs.27.01 lakhs
ii)Fixed asset-Patan of Rs.50.93 lakhs
The company has further not provided depreciation on following asset because they are not used during the whole year and some assets reached at its residual value
i)Fixed asset-Kheda of Rs. 1649.71 lakhs
ii)Fixed asset-Halol of Rs.3947.32 lakhs
iii)Fixed asset-Ahmedabad of Rs.474.08 lakhs.
iv)Fixed asset-office of Rs.1.53 lakhs due to asset reached at its residual value.
a) Fixed asset-Narol of Rs.27.01 lakhs
b) Fixed asset-Patan of Rs.50.93 lakhs
ii)In case of following assets the company has not provided depreciation because they are not used during the whole of the year. As per explanation given by the management these assets are not likely to be used in near future looking to the method of business of the company. Therefore no depreciation have been claimed on these assets \to give true and
fair view of the financial statements.
a)Fixed asset-Kheda of Rs. 1649.71 lakhs
b)Fixed asset-Halol of Rs.3947.32 lakhs
c)Fixed asset-Ahmedabad of Rs.474.08 lakhs.
iii)On the basis of explanation received from management the following assets have reached at its residual value and therefore no depreciation is provided on the same
a)Fixed asset-office of Rs.1.53 lakhs due to asset reached at its residual value.
3. Operating activity and its valuation
The Company is doing business of infrastructure activities which are complex in nature and span ovei a number of reporting periods. Our procedures includes the followings :
• We selected a sample of bills to test using the risked based criteria which includes individual project. The Company has not entered into any contract with the parties.
The accounting standard requires an entity to select measurement method for the relevant performance obligation that depicts the entity's performance in transferring goods if a project is onerous present obligations are recognized and measured. Fixed price contracts using the percentage of completion method - Significant revenue recognized during the year
- Significant unbilled work-in-progress [WIP] balances held at the year end or
- low profit margins.
• Obtained an understanding of management's process for reviewing long term projects the risk associated with the project and any key judgements.
We identified project accounting as a key audit matter because the estimation of the total revenue and total cost to complete the project prepared based on the prevailing circumstances is inherently subjective complex and require significant management • Evaluating the design and implementation of key internal controls over the project revenue and cost estimation process through the combination of procedures involving inquiry and observations reperformance and inspection of evidence in respect of these controls as the company given the project to third parties on Labour cum job work basis. We have not verified any inspection report for the projects completed and/or under process.
judgements and forecast of project revenue and/or project cost may get subsequently changed due to change in prevailing circumstances assumptions project variations or any other factor and could result in material variance in the revenue and Profit loss from project for the reporting. • Evaluating the status of material suppliers as at year end and the company's on going relationship. The company has not received
the confirmation from the suppliers and hence it is subject to reconciliation .
• Evaluating the adequacy of the standalone financial statements disclosures including disclosures of key assumptions and judgements.

Information Other than the Financial Statements and Auditor's Report Thereon

The Company's Board of Directors is responsible for the other information. The otherinformation comprises the information included in the Management Discussion and AnalysisBoard's Report Business Responsibility Report Corporate Governance and Shareholder'sInformation but does not include the standalone financial statements and our auditor'sreport thereon.

Our opinion on the standalone financial statements does not cover the other informationand we do not express any form of assurance conclusion thereon.

In connection with our audit of the standalone financial statements our responsibilityis to read the other information and in doing so consider whether the other informationis materially inconsistent with the standalone financial statements or our knowledgeobtained during the course of our audit or otherwise appears to be materially misstated.

Based on the work we have performed we conclude that if there is a materialmisstatement of this other information we are required to report that fact. We havenothing to report in this regard.

Management's Responsibilities for the Standalone Financial Statements

The Company's Board of Directors is responsible for the matters stated in section134(5) of the Act with respect to the preparation of these standalone financial statementsthat give a true and fair view of the financial position financial performance includingother comprehensive income changes in equity and cash flows of the Company in accordancewith the Ind AS and other accounting principles generally accepted in India. Thisresponsibility also includes maintenance of adequate accounting records in accordance withthe provisions of the Act for safeguarding 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 standalone financialstatements that give a true and fair view and are free from material misstatement whetherdue to fraud or error.

In preparing the standalone financial statements management is responsible forassessing the Company's ability to continue as a going concern disclosing as applicablematters related to going concern and using the going concern basis of accounting unlessmanagement either intends to liquidate the Company or to cease operations or has norealistic alternative but to do so.

The Board of Directors is responsible for overseeing the Company's financial reportingprocess.

Auditor's Responsibilities for the Audit of the Standalone Financial Statements

Our objectives are to obtain reasonable assurance about whether the standalonefinancial 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. Reasonable assuranceis a high level of assurance but is not a guarantee that an audit conducted in accordancewith SAs will always detect a material misstatement when it exists. Misstatements canarise from fraud or error and are considered material if individually or in theaggregate they could reasonably be expected to influence the economic decisions of userstaken on the basis of these standalone 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 standalonefinancial statements whether due to fraud or error design and perform audit proceduresresponsive to those risks and obtain audit evidence that is sufficient and appropriate toprovide 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 financial control relevant to the audit inorder to 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 reasonablenessof accounting estimates and related disclosures made by the management.

• Conclude on the appropriateness of management's use of the going concern basisof accounting 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.

• Evaluate the overall presentation structure and content of the standalonefinancial statements including the disclosures and whether the standalone financialstatements represent 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 standalone financial statements may be influenced. Weconsider quantitative materiality and qualitative factors in (i) planning the scope of ouraudit work and in evaluating the results of our work; and (ii) to evaluate the effect ofany identified misstatements in the standalone 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 Section 143(3) of the Act based on our audit 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 including Other ComprehensiveIncome Statement of Changes in Equity and the Statement of Cash Flows dealt with by thisReport are in agreement with the relevant books of account.

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

e) On the basis of the written representations received from the directors as on March31 2020 taken on record by the Board of Directors none of the directors is disqualifiedas on March 31 2020 from being appointed as a director in terms of Section 164(2) of theAct.

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 A”. Our report expresses an unmodified opinion onthe adequacy and operating effectiveness of the Company's internal financial controls overfinancial reporting.

g) With respect to the other matters to be included in the Auditor's Report inaccordance with the requirements of section 197(16) of the Act as amended:

In our opinion and to the best of our information and according to the explanationsgiven to us the remuneration paid by the Company to its directors during the year is inaccordance with the provisions of section 197 of the Act.

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

(i) The Company did not have any pending litigations as at March 31 2020 on itsfinancial position in its standalone financial statement.

(ii) The Company did not have any long-term contracts including derivative contractsfor which there were any material foreseeable losses as at March 31 2020.

(iii) There has been no delay in transferring amounts required to be transferred tothe Investor Education and Protection Fund by the company during the year ended March 312020.

2. As required by the Companies (Auditor's Report) Order 2016 (“the Order”)issued by the Central Government in terms of Section 143(11) of the Act we give in“Annexure B” a statement on the matters specified in paragraphs 3 and 4 of theOrder.

For S. V. Agrawal & Co.
Chartered Accountants
ICAI Firm Reg. No. 100164W
Place : Ahmedabad
Date : July 31 2020
Sd/-
(CA S. V. Agrawal)
( Proprietor)
Mem. No.: 030851
UDIN:20030851AAAADD4503

ANNEXURE - A TO THE INDEPENDENT AUDITOR'S REPORT ON THE FINANCIAL STATEMENTS OF NAVKARBUILDERS LIMITED FOR THE YEAR ENDED 31st MARCH 2020.

Report on the Internal Financial Controls over Financial Reporting under Clause (i) ofSub-section 3 of Section 143 of the Companies Act 2013.

Management's Responsibility for Internal Financial Controls

The Company's management and the Board of Directors are responsible for establishingand maintaining internal financial controls based on the internal financial controls withreference to financial statements criteria established by the Company considering theessential components of internal control stated in the Guidance Note on Audit of InternalFinancial Control Over Financial Reporting issued by the Institute of CharteredAccountants of India ( the “ICAI”). These responsibilities include the designimplementation and maintenance of adequate internal financial controls that were operatingeffectively for ensuring the orderly and efficient conduct of its business includingadherence to 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 theCompanies Act 2013

Auditors' Responsibility

Our responsibility is to express an opinion on the Company's internal financialcontrols with reference to financial statements based on our audit. We conducted our auditin accordance with the Guidance Note on Audit of Internal Financial Control Over FinancialReporting (the "Guidance Note”) the ICAI and the Standards on Auditingprescribed under section 143(10) of the Companies Act 2013 to the extent applicable toan audit of internal financial controls with reference to financial statements. 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 was established and maintained and if suchcontrols operated effectively in all material respects.

Our audit involves performing procedures to obtain audit evidence about the adequacy ofthe internal financial controls with reference to financial controls and their operatingeffectiveness. Our audit of internal financial controls with reference to financialstatements included obtaining an understanding of such internal financial controlsassessing 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 judgement including the assessment of the risks ofmaterial misstatement of the financial statements whether due to fraud or error. Webelieve that the audit evidence we have obtained is sufficient and appropriate to providea basis for our audit opinion on the Company's internal financial controls system overfinancial reporting.

Meaning of Internal Financial Controls with reference to Financial Statements

A company's internal financial controls with reference to financial statements is aprocess designed to provide reasonable assurance regarding the reliability of financialreporting and the preparation of financial statements for external purposes in accordancewith generally accepted accounting principles. A company's internal financial control withreference to financial statements includes those policies and procedures that (1) pertainto the maintenance of records that in reasonable detail accurately and fairly reflectthe transactions and dispositions of the assets of the company; (2) provide reasonableassurance that transactions are recorded as necessary to permit preparation of financialstatements in accordance with generally accepted accounting principles and that receiptsand expenditures of the company are being made only in accordance with authorisations ofmanagement and directors of the company; and (3) provide reasonable assurance regardingprevention or timely detection of unauthorised acquisition use or disposition of thecompany's assets that could have a effect on the financial statements.

Inherent Limitations of Internal Financial Controls over Financial reporting

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

Opinion

In our opinion to the best of our information and according to the explanation givento us the Company has in all material respects adequate internal financial controlssystem over financial reporting and such internal financial controls over financialreporting were operating effectively as at 31st March2020 based on theinternal financial controls over financial reporting criteria established by the Companyconsidering the essential components of internal controls stated in the Guidance Note onaudit of Internal Financial Controls over financial reporting issued by the Institute ofChartered Accountants of India

For S. V. Agrawal & Co.
Chartered Accountants
ICAI Firm Reg. No. 100164W
Place : Ahmedabad
Date : July 31 2020
Sd/-
(CA S. V. Agrawal)
( Proprietor)
Mem. No.: 030851
UDIN:20030851AAAADD4503

ANNEXURE -B TO THE INDEPENDENT AUDITOR'S REPORT

(Referred to in paragraph 2 under ‘Report on Other Legal and RegulatoryRequirements' section of our report to the Members of Navkar Builders Limited of evendate)

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) The Company has a program of verification to cover all the items of fixed assets ina phased manner which in our opinion is reasonable having regard to the size of theCompany and the nature of its assets. Pursuant to the program fixed assets werephysically verified by the management during the year. According to the information andexplanations given to us by the management that The company had two operating sites atNarol-Ahmedabad amounting to Rs.27.01 lakhs and Patan Dist. Patan(Gujarat) amounting toRs.50.93 lakhs on these rented sites the company had installed plant and machinery forpreparing concrete mixture however these sites are vacated and not in possession of thecompany however the company had incurred capital expenses for installation of plant &machinery on these sites. Since the company had vacated these sites the capitalexpenditure which is attached to land for foundation of Plant & Machinery has no valuetherefore same has been written off as impairment of these two assets. And one officevehicle at Ahmedabad which do not exist is also written off as impairment loss amountingto Rs.0.45 lakh.

Further as per the information and explanation given by management following assetsare not used duringthe whole year and some assets reached at its residual value

i)Fixed asset-Kheda of Rs. 1649.71 lakhs

ii) Fixed asset-Halol of Rs.3947.32 lakhs

iii) Fixed asset-Ahmedabad of Rs.474.08 lakhs.

iv) Fixed asset-office of Rs.1.53 lakhs due to asset reached at its residual value.

(c) According to the information and explanations given to us the records examined byus and based on the examination of the conveyance deeds / registered sale deed provided tous we report that the title deeds comprising all the immovable properties of leaseholdland buildings are held inthe name of the Company as at the balance sheet date.

ii. In respect of company's Inventories

(a) According to the information and explanation given to us the inventories exceptwork-in-process and materials lying at the place various projects have been physicallyverified during the year by the management and in our opinion the frequency ofverification is reasonable.

(b) As explained to us no material discrepancies were noticed on physical verificationof inventories as compared to the book records.

iii. According to the information and explanations given to us and on the basis of ourexamination of the books of account the company has granted unsecured to one bodycorporate covered in the register maintained under Section 189 of the Companies Act 2013of Rs. 76.17 Lakh given in previous & preceding years containing for purchase ofoffice premises for which saledeed is pending.

iv. In our opinion and according to the information and explanations given to us theCompany has complied with the provisions of Sections 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 March 31 2020 and therefore the provisions of the clause 3 (v)of the Order are not applicable to the Company.

vi. The maintenance of cost records has not been specified by the Central Governmentunder section 148(1) of the Companies Act 2013 for the business activities carried out bythe Company. Thus reporting under clause 3(vi) of the order is not applicable to theCompany.

vii. As per information and explanation available to us undisputed statutory duesincluding Provident Fund Investor Education and Protection Fund Employee's StateInsurance Income- Tax GST Custom Duty Cess and other statutory dues have not beenregularly deposited with the appropriate authorities applicable to Company. Furtheraccording to information explanation given to us No undisputed statutory dues applicableto the company were outstanding as at 31st March 2020 for a period of more than 6 monthsfrom the date they become payable.

According to the information and explanation available to us there are no duesoutstanding on account Sales Tax GST Income Tax Service Tax Custom Duty Excise Dutyand Cess on account of dispute.

viii. Based on our audit procedures and as per information and explanation given to usby the management of the company we are of the opinion that company has not defaulted inrepayment of dues to financial institutions and banks during the year under review. Thecompany has not issued any debentures.

ix. Based on the audit procedures performed and according to the informationexplanations given to us on an overall basis the Company has not taken term loans duringthe year under review.The company has not raised any money through a public issue duringthe year under review.

x. Based upon the audit procedures performed and as per the information and explanationgiven by the management we report that no fraud by the company or any fraud on thecompany by its officers / employees has been noticed or reported during the course of ouraudit.

xi. As per the information and explanations given to us the company has complied withthe provisions of section 197 of the Companies Act 2013 regarding managerial remunerationto the extent applicable.

xii. In our opinion the company is not a Nidhi company. Consequently the provisionsof clause (xii) of the order are not applicable to the company.

xiii. Based upon the audit procedures performed and as per the information andexplanation given by the management all the transactions with the related parties are incompliance with Section 177 and 188 of the Companies Act 2013 and have been dulydisclosed in the financial statements as required by the applicable accounting standards.

xiv. Based on the audit procedures performed and according to the information andexplanations given to us the company has not made any preferential allotment or privateplacement of shares or fully or partly convertible debentures during the year underreview.

xv. Based on the audit procedures performed and according to the information andexplanations given to us the company has not entered into any non-cash transactions withdirectors or persons connected with him. Consequently the provisions of clause (xv) ofthe order are not applicable to the company

xvi. Since the company is not an NBFC the provisions of clause (xvi) of the order arenot applicable to the company.

For S. V. Agrawal & Co.
Chartered Accountants
ICAI Firm Reg. No. 100164W
Place : Ahmedabad
Date : July 31 2020
Sd/-
(CA S. V. Agrawal)
( Proprietor)
Mem. No.: 030851
UDIN:20030851AAAADD4503

.