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Nicco Parks & Resorts Ltd.

BSE: 526721 Sector: Services
NSE: N.A. ISIN Code: INE653C01022
BSE 00:00 | 25 May 62.10 -0.55
(-0.88%)
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NSE 05:30 | 01 Jan Nicco Parks & Resorts Ltd
OPEN 62.25
PREVIOUS CLOSE 62.65
VOLUME 2264
52-Week high 77.00
52-Week low 40.40
P/E 58.58
Mkt Cap.(Rs cr) 291
Buy Price 0.00
Buy Qty 0.00
Sell Price 0.00
Sell Qty 0.00
OPEN 62.25
CLOSE 62.65
VOLUME 2264
52-Week high 77.00
52-Week low 40.40
P/E 58.58
Mkt Cap.(Rs cr) 291
Buy Price 0.00
Buy Qty 0.00
Sell Price 0.00
Sell Qty 0.00

Nicco Parks & Resorts Ltd. (NICCOPARKS) - Auditors Report

Company auditors report

To the Members of Nicco Parks & Resorts Limited

Report on the Audit of the Standalone Financial Statements OPINION

We have audited the accompanying standalone financial statements of Nicco Parks &Resorts Limited ("the Company") which comprise the Balance Sheet as at March31 2021 and the Statement of Profit and Loss (including Other Comprehensive Income) theStatement of Changes in Equity and the Statement of Cash Flow for the year then ended andnotes to the standalone financial statements including a summary of significantaccounting policies and other explanatory notes for the year ended on that date(hereinafter referred to as "the standalone financial statements"). In ouropinion and to the best of our information and according to the explanations given to usthe aforesaid standalone financial statements give the information required by theCompanies Act 2013 (" the Act") in the manner so required and give a true andfair view in conformity with the Indian Accounting Standards prescribed under section 133of the Act read with the Companies (Indian Accounting Standards) Rules 2015 as amended("Ind AS") and other accounting principles generally accepted in India of thestate of affairs of the Company as at March 31 2021 and its loss (including othercomprehensive income) changes in equity and its cash flows for the year ended on thatdate.

BASIS FOR OPINION

We conducted our audit in accordance with the Standards on Auditing (SAs) specifiedunder section 143(10) of the Act. Our responsibilities under those Standards are furtherdescribed in the "Auditors’ Responsibilities for the Audit of the StandaloneFinancial Statements" section of our report. We are independent of the Company inaccordance with the Code of Ethics issued by the Institute of Chartered Accountants ofIndia (ICAI) together with the ethical requirements that are relevant to our audit of thestandalone financial statements under the provisions of the Act and the Rules thereunderand we have fulfilled our other ethical responsibilities in accordance with theserequirements and the ICAI’s Code of Ethics. We believe that the audit evidence wehave obtained is sufficient and appropriate to provide a basis for our opinion on thestandalone financial statements.

EMPHASIS OF MATTERS

Attention is drawn to Note 51 of the standalone financial statement dealing with themanagement’s evaluation of impact of COVID-19 and uncertainty thereof on theassumptions and estimates concerning the standalone financial statements as well as futureperformance of the company. Our opinion is not modified in respect of this matter.

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 for the financial yearended March 31 2021. These matters were addressed in the context of our audit of thestandalone financial statements as a whole and in forming our opinion thereon and we donot provide a separate opinion on these matters. We have considered the matters describedbelow to be the key audit matters for incorporation in our report.

We have fulfilled the responsibilities described in the Auditors’ responsibilitiesfor the audit of the standalone financial statements section of our report including inrelation to these matters. Accordingly our audit included the performance of proceduresdesigned to respond to our assessment of the risks of material misstatement of thestandalone financial statements. The result of our audit procedures including theprocedures performed to address the matters below provide the basis for our opinion onthe accompanying standalone financial statements.

Sl. No. Key Audit Matters Addressing the Key Audit Matters
1 Audit of Revenue Recognition
The Company’s operations involve significant amount of cash handling and related control and other risks in this respect. Our audit procedures based on which we arrived at the conclusion regarding reasonableness of the recognition of revenue include the following:
• Understanding and testing the design and operating effectiveness of key controls as established by the management with respect to sale of tickets and recognition of revenue in this respect.
• Understanding and testing the operating procedures operating effectiveness of general IT controls and key system controls prevailing on the matter.
• Comprehensive review of Internal controls checks including Internal Audit coverage.
• Performing substantive tests by selecting samples of revenue transactions recorded during the year.
• Performing reconciliations of daily cash received against sale of ticket and revenue recognized during the year.
• Review of Company’s adequacy and effectiveness of various other policies procedures regarding whistle blowing and reporting mechanism and consequential corrective actions implemented and followed by the management.

 

2 Impairment of Property Plant and Equipment (PPE) (as described in note 3.1 of the Standalone financial statements)
Evaluation of the impairment involves assessment of value in use of the Cash Generating Units (CGUs) and requires significant judgements and assumptions about the forecast for cash flows. Our audit procedures based on which we arrived at the conclusion regarding reasonableness of Impairment include the following:
• Critical evaluation of internal and external factors impacting the entity and indicators of impairment in line with Ind AS 36.
• Analysing the management’s review contention and adjustments possible against carrying value of the assets including adverse effect that could arise due to COVID-19 pandemic.
• Review of impairment covering the entire block of tangible assets to determine the recoverable amount by analysing the key assumptions used by management in this respect including:
o Consistency with respect to forecast for arriving at the valuation and assessing the potential impact of any variances;
o Price assumptions used in the models; and
o The assumption/ estimation for the weighted average cost of capital and rate of discount for arriving at the value in use.
• Reliance has been placed on management’s assumptions estimates and projections on the matter.

 

3 Going Concern Assumption
• Due to the outbreak of COVID-19 and multiple lockdowns imposed across the country the Company’s amusement park have been shut temporarily from 28th April 2021 upto the date of approval of standalone financial statements. Our audit procedures based on which we arrived at the conclusion regarding reasonableness of Impairment include the following:
• Review of the Company’s ability to continue as going concern in the given situation has caused significant attention during the course of audit. • Discussions with management and Those charged with Governance regarding the possibility and plan for resumption of operations and the Company’s ability to meet its obligations.
• Assessing sufficiency of the Company’s resources/ funds to meet the costs in the foreseeable future.
• Assessing the appropriateness and reasonableness of the forecasts for the foreseeable future taking into account the adverse effects that could arise from the outbreak of COVID-19 pandemic.
• Evaluating the mitigation measures taken by the Company’s management and those charged with governance with respect to meeting all obligations including statutory obligations and payment to creditors and resumption of business activities after the shutdown is lifted.
• Reliance has been placed on management’s assumptions estimates and projections on the matter.

INFORMATION OTHER THAN THE STANDALONE FINANCIAL STATEMENTS AND AUDITORS’ REPORTTHEREON

The Company’s Board of Directors is responsible for the preparation of otherinformation. The other information comprises the information included in the Annual Reportbut does not include the standalone financial statements consolidated financialstatements and our auditors’ report thereon. Our opinion on the standalone financialstatements does not cover the other information and we do not express any form ofassurance conclusion thereon.

In connection with our audit of the standalone financial statements our responsibilityis to read the other information identified above when it becomes available and in doingso consider whether the other information is materially inconsistent with the standalonefinancial statements or our knowledge obtained during the course of our audit or otherwiseappears to be materially misstated. If based on the work we have performed we concludethat there is a material misstatement of this other information we are required to reportthat fact. When we read the other information as stated above and if we conclude thatthere is a material misstatement therein we are required to communicate the matter tothose charged with governance and describe necessary actions as per applicable laws andregulations.

RESPONSIBILITIES OF MANAGEMENT AND THOSE CHARGED WITH GOVERNANCE FOR THE STANDALONEFINANCIAL 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 accounting principles generally accepted in India including the IndianAccounting Standards specified under section 133 of the Act read with relevant rules asamended. This responsibility also includes maintenance of adequate accounting records inaccordance with the provisions of the Act for safeguarding of the assets of the Companyand for preventing and detecting frauds and other irregularities; selection andapplication of appropriate accounting policies; making judgments and estimates that arereasonable and prudent; and the design implementation and maintenance of adequateinternal financial controls that were operating effectively for ensuring the accuracy andcompleteness of the accounting records relevant to the preparation and presentation ofthe standalone financial statements that give a true and fair view and are free frommaterial misstatement whether due to fraud or error. In preparing the standalonefinancial statements the Board of Directors is responsible for assessing theCompany’s ability to continue as a going concern disclosing as applicable mattersrelated to going concern and using the going concern basis of accounting unless the Boardof Directors 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’ 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 auditors’ report that includes our opinion. Reasonableassurance is a high level of assurance but is not a guarantee that an audit conducted inaccordance with SAs will always detect a material misstatement when it exists.Misstatements can arise from fraud or error and are considered material if individuallyor in the aggregate they could reasonably be expected to influence the economic decisionsof users taken on the basis of these standalone financial statements.

As part of an audit in accordance with SAs we exercise professional judgment andmaintain professional scepticism 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 internalcontrols;

• Obtain an understanding of internal control relevant to the audit in order todesign audit procedures that are appropriate in the circumstances. Under section 143(3)(i)of the Act we are also responsible for expressing our opinion on whether the Company hasadequate internal financial controls system in place and the operating effectiveness ofsuch controls;

• Evaluate the appropriateness of accounting policies used and the reasonablenessof accounting estimates and related disclosures made by management;

• Conclude on the appropriateness of management’s use of the going concernbasis of accounting and based on the audit evidence obtained whether a materialuncertainty exists related to events or conditions that may cast significant doubt on theCompany’s ability to continue as a going concern. If we conclude that a materialuncertainty exists we are required to draw attention in our auditors’ report to therelated disclosures in the standalone financial statements or if such disclosures areinadequate to modify our opinion. Our conclusions are based on the audit evidenceobtained up to the date of our auditors’ report. However future events or conditionsmay cause the Company to cease to continue 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 our audit work and in evaluating the results of our work; and

(ii) to evaluate the effect of any identified misstatements in the standalone financialstatements.

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 alsoprovide those charged with governance with a statement that we have complied with relevantethical requirements regarding independence and to communicate with them allrelationships and other matters that may reasonably be thought to bear on ourindependence and where applicable related safeguards. From the matters communicated withthose charged with governance we determine those matters that were of most significancein the audit of the standalone financial statements of the current period and aretherefore the key audit matters. We describe these matters in our auditors’ reportunless law or regulation precludes public disclosure about the matter or when inextremely rare circumstances we determine that a matter should not be communicated in ourreport because the adverse consequences of doing so would reasonably be expected tooutweigh the public interest benefits of such communication.

REPORT ON OTHER LEGAL AND REGULATORY REQUIREMENTS

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

2. Further to our comments in the annexure referred to in the paragraph above asrequired 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 (including Other ComprehensiveIncome) the Statement of Changes in Equity and the Cash Flow Statement dealt with by thisReport are in agreement with the books of account;

d) In our opinion the aforesaid standalone financial statements comply with the IndianAccounting Standards specified under Section 133 of the Act read with the relevant Rulesas amended from time to time;

e) On the basis of the written representations received from the Directors as on March31 2021 taken on record by the Board of Directors none of the directors is disqualifiedas on March 31 2021 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 with reference tothe standalone financial statements of the Company and the operating effectiveness of suchcontrols refer to our separate Report in "Annexure B". Our report expresses anunmodified opinion on the adequacy and operating effectiveness of the internal controlwith reference to the standalone financial statements of the Company.

3. With respect to the other matters to be included in the Auditors’ 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. Pending litigations (other than those already recognized in the accounts) havingmaterial impact on the financial position of the Company have been disclosed in thestandalone financial statements as required in terms of accounting standards andprovisions of Companies Act 2013 – refer note 42 of the standalone financialstatements.

ii. The Company did not have any long term contracts including derivative contracts forwhich there were any material foreseeable losses.

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

4. With respect to the reporting under section 197(16) of the Act to be included in theAuditors’ Report in our opinion and according to the information and explanationsgiven to us the remuneration (including sitting fees) paid by the Company to itsDirectors during the current financial year is in accordance with the provisions ofsection 197 of the Act and is not in excess of the limit laid down therein.

FOR LODHA & CO.
CHARTERED ACCOUNTANTS
FIRM’S REGISTRATION NO: 301051E
INDRANIL CHOUDHURY
Place: Kolkata PARTNER
Date: June 29 2021 MEMBERSHIP NO. 058940
UDIN: 21058940AAAAAE7182

ANNEXURE ‘A’ TO THE INDEPENDENT AUDITOR’S REPORT

(Referred to in paragraph 1 under ‘Report on Other Legal and RegulatoryRequirements’ section of our report to the members of M/s Nicco Parks & ResortsLimited of even date)

i) In respect of the Company’s property plant and equipment

a. The Company has maintained proper records showing full particulars includingquantitative details and situations of its property plant and equipment.

b. The Company has a program of verification to cover all the items of property plantand equipment which in our opinion is reasonable having regard to the size of thecompany and the nature of its assets. A portion of property plant and equipment have beenphysically verified by the management during the year and no material discrepancies havebeen noticed on such verification. Certain property plant and equipment which could notbe physically verified during the year due to Covid-19 pandemic the Company has decidedto revise the program of physical verification that to cover the entire items of propertyplant and equipment including those which could not be verified within the stipulatedperiod of verification. In our opinion this periodicity of physical verification isreasonable having regard to the size of the Company and nature of its property plant andequipment.

c. According to the information and explanation given to us and based on ourexamination of the records of the Company in our opinion the lease deeds of the"ROU Assets" on which immovable properties have been erected are held in thename of the company.

ii. As informed the inventories of the Company have been physically verified by themanagement during the year at reasonable intervals and no material discrepancies werenoticed on such physical verification. The discrepancies noted during the year have beenproperly dealt with in the books of the account.

iii. The Company has not granted any loans secured or unsecured to companies firms orparties covered in the register maintained under Section 189 of the Act. Accordinglyclause 3 (iii) of the Order is not applicable to the Company.

iv. In our opinion and according to the information and explanations given to us theCompany has complied with the provisions of section 186 of the Act with respect to theinvestments made. As the company has not granted any loan to parties wherein Directors areinterested provisions of section 185 is not applicable to the company.

v. The Company has not accepted any deposits from public covered under Sections 73 to76 or any other relevant provisions of the Act and rules framed thereunder.

vi. In our opinion and according to the information and explanations given to us theGovernment has not specified maintenance of cost records under section 148(1) of theCompanies Act 2013 with regard to the activities of the Company.

vii. According to the information and explanations given to us and based on ourexamination of the books of account:

a. During the year the Company has generally been regular in depositing withappropriate authorities undisputed statutory dues including Provident Fund InvestorEducation Protection fund Employees’ State Insurance Income Tax Custom Duty CessGoods and Services Tax (GST) and other statutory dues as applicable to it. There were noundisputed statutory dues as above outstanding as at March 31 2021 for a period of morethan six months from the date they became payable.

b. According to the information and explanations given to us the details of disputeddues of income tax or sales tax or service tax or duty of customs or duty of excise andvalue added tax if any which has not been deposited and the forum where the dispute ispending as at March 31 2021 are as follows:

Name of the statute Nature of dues Amount Rs. in Lakhs Year Forum where dispute is pending
WB VAT Act 2003 Value Added Tax 290.70 2010-11 Appellate & Revisional Board WBCT
Income Tax Act 1961 Income Tax 6.05 2016-17 Assistant Commissioner of Income Tax

viii. In our opinion and based on the information and explanations given to us by themanagement we are of the opinion that the Company has not defaulted in repayment of duesto financial institutions or banks during the year. The Company does not have anyoutstanding loans or borrowings from Government as at Balance Sheet date. Further theCompany has also not issued any debentures during the year nor has any outstanding sincethe opening of the financial year.

ix. In our opinion and according to the information and explanations given to us theCompany has not raised any money by way of initial public offer or further public offer(including debt instruments) during the year.

x. During the course of our examination of books of account carried out in accordancewith generally accepted auditing practices in India we have neither come across incidenceof any material fraud on or by the Company nor have we been informed of any such cases bythe management.

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

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

xiii. 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.

xiv. According to the information and explanations given to us and based on ourexamination of the records of the Company the Company has not made any preferentialallotment or private placement of shares or fully or partly convertible debentures duringthe year.

xv. According to the information and explanations given to us and as represented to usby the management and based on our examination of the records of the Company the Companyhas not entered into non-cash transactions with directors or persons connected with them.Accordingly paragraph 3(xv) of the Order is not applicable.

xvi. The Company is not required to be registered under section 45-IA of the ReserveBank of India Act 1934.

FOR LODHA & CO.
CHARTERED ACCOUNTANTS
FIRM’S REGISTRATION NO: 301051E
INDRANIL CHOUDHURY
Place: Kolkata PARTNER
Date: June 29 2021 MEMBERSHIP NO. 058940
UDIN: 21058940AAAAAE7182

ANNEXURE "B" TO THE INDEPENDENT AUDITOR’S REPORT

(Referred to in paragraph (f) under ‘Report on Other Legal and RegulatoryRequirements’ of our report of even date)

Report on the Internal Financial Controls with reference to standalone financialstatements under Clause (i) of Sub-section 3 of Section 143 of the Companies Act 2013("the Act") We have audited the internal financial controls with reference tostandalone financial statements of Nicco Parks & Resorts Limited ("theCompany") as at March 31 2021 in conjunction with our audit of the standalonefinancial statements of the Company for the year ended on that date.

MANAGEMENT’S RESPONSIBILITY FOR INTERNAL FINANCIAL CONTROLS WITH REFERENCE TO THESTANDALONE FINANCIAL STATEMENT

The Board of Directors of the company is responsible for establishing and maintaininginternal financial controls based on the internal control with reference to standalonefinancial statements criteria established by the Company considering the essentialcomponents of internal control stated in the Guidance Note on Audit of Internal FinancialControls over Financial Reporting ("the Guidance Note") issued by the Instituteof Chartered Accountants of India (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 the Act.

AUDITORS’ RESPONSIBILITY

Our responsibility is to express an opinion on the Company’s internal financialcontrols with reference to standalone financial statements based on our audit. Weconducted our audit in accordance with the Guidance Note issued by ICAI and the Standardson Auditing prescribed under Section 143(10) of the Act to the extent applicable to anaudit of internal financial controls. Those Standards and the Guidance Note require thatwe comply with ethical requirements and plan and perform the audit to obtain reasonableassurance about whether adequate internal financial controls with reference to thestandalone financial statements was established and maintained and if such controlsoperated effectively in all material respects.

Our audit involves performing procedures to obtain audit evidence about the adequacy ofthe internal financial controls system with reference to the standalone financialstatements and their operating effectiveness. Our audit of internal financial controlswith reference to the standalone financial statements included obtaining an understandingof internal financial controls with reference to standalone financial statementsassessing 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 standalone financial statements whether due to fraud orerror.

We believe that the audit evidence we have obtained is sufficient and appropriate toprovide a basis for our audit opinion on the Company’s internal financial controlssystem with reference to standalone financial statements.

MEANING OF INTERNAL FINANCIAL CONTROLS WITH REFERENCE TO STANDALONE FINANCIALSTATEMENTS

A company’s internal financial control with reference to the standalone financialstatements is a process designed to provide reasonable assurance regarding the reliabilityof financial reporting and the preparation of the standalone financial statements forexternal purposes in accordance with generally accepted accounting principles. Acompany’s internal financial control with reference to the standalone financialstatements 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 assets of the company;

(2) provide reasonable assurance that transactions are recorded as necessary to permitpreparation of the standalone financial statements in accordance with generally acceptedaccounting principles and that receipts and expenditures of the company are being madeonly in accordance with authorizations of management and directors of the company; and

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

INHERENT LIMITATIONS OF INTERNAL FINANCIAL CONTROLS WITH REFERENCE TO STANDALONEFINANCIAL STATEMENTS

Because of the inherent limitations of internal financial controls with reference tothe standalone financial statements including the possibility of collusion or impropermanagement override of controls material misstatements due to error or fraud may occurand not be detected. Also projections of any evaluation of the internal financialcontrols with reference to the standalone financial statements to future periods aresubject to the risk that the internal financial control with reference to the standalonefinancial statements may become inadequate because of changes in conditions or that thedegree of compliance with the policies or procedures may deteriorate.

OPINION

In our opinion to the best of our information and according to the explanations givento us the Company has in all material respects an adequate internal financial controlswith reference to the standalone financial statements and such internal financial controlswith reference to the standalone financial statements were operating effectively as atMarch 31 2021 based on the internal control with reference to standalone financialstatements 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.

FOR LODHA & CO.
CHARTERED ACCOUNTANTS
FIRM’S REGISTRATION NO: 301051E
INDRANIL CHOUDHURY
Place: Kolkata PARTNER
Date: June 29 2021 MEMBERSHIP NO. 058940
UDIN: 21058940AAAAAE7182

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