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Optiemus Infracom Ltd.

BSE: 530135 Sector: Others
NSE: OPTIEMUS ISIN Code: INE350C01017
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OPEN 23.35
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VOLUME 584
52-Week high 66.15
52-Week low 14.90
P/E
Mkt Cap.(Rs cr) 190
Buy Price 21.60
Buy Qty 50.00
Sell Price 22.70
Sell Qty 50.00
OPEN 23.35
CLOSE 22.40
VOLUME 584
52-Week high 66.15
52-Week low 14.90
P/E
Mkt Cap.(Rs cr) 190
Buy Price 21.60
Buy Qty 50.00
Sell Price 22.70
Sell Qty 50.00

Optiemus Infracom Ltd. (OPTIEMUS) - Auditors Report

Company auditors report

To

The Members of Optiemus Infracom Limited

Report on the Audit of the Standalone Financial Statements Opinion

We have audited the accompanying standalone financial statements ofOptiemus Infracom Limited ("the Company") which comprise the Balance Sheet asat 31st March 2019 the Statement of Profit and Loss (including OtherComprehensive Income) the Statement of Changes in Equity and the Statement of Cash Flowsfor the year ended on that date and a summary of the significant accounting policies andother explanatory information (hereinafter referred to as "the standalone financialstatements").

In our opinion and to the best of our information and according to theexplanations given to us the aforesaid standalone financial statements give theinformation required by the Companies Act 2013 ("the Act") in the manner sorequired and give a true and fair view in conformity with the Indian Accounting Standardsprescribed under Section 133 of the Act read with the Companies (Indian AccountingStandards) Rules 2015 as amended ("Ind AS") and other accounting principlesgenerally accepted in India of the state of affairs of the Company as at 31stMarch 2019 the profit and total comprehensive income changes in equity and its cashflows for the year ended on that date.

Basis for Opinion

We conducted our audit of the standalone financial statements inaccordance with the Standards on Auditing (SAs) specified under Section 143(10) of theAct. Our responsibilities under those Standards are further described in theAuditor's Responsibilities for the Audit of the Standalone Financial StatementsSection of our report. We are independent of the Company in accordance with the Code ofEthics issued by the Institute of Chartered Accountants of India (ICAI) together with theindependence requirements that are relevant to our audit of the standalone financialstatements under the provisions of the Act and the Rules made thereunder and we havefulfilled our other ethical responsibilities in accordance with these requirements and theICAI's Code of Ethics. We believe that the audit evidence we have obtained issufficient and appropriate to provide a basis for our audit opinion on the standalonefinancial statements.

Emphasis of Matter

We draw attention to Note 33 of the financial statements whichdescribes the dispute with Blackberry Limited in relation to payment of royalty. Ouropinion is not modified in respect of this matter.

Key Audit Matters

Key audit matters are those matters that in our professional judgmentwere of most significance in our audit of the standalone financial statements of thecurrent period. These matters were addressed in the context of our audit of the standalonefinancial statements as a whole and in forming our opinion thereon and we do not providea separate opinion on these matters. We have determined the matters described below to bethe key audit matters to be communicated in our report.

S. Key Audit Matter Auditor's response
1. Assessment of Carrying Value of Investment in Subsidiaries:- Our procedures included the following:
1. Optiemus Infracom (Singapore) Pte Ltd • To assess the key assumptions of valuation used in particular those relating to discount rates cash flow forecasts and terminal growth rates applied:
2. FineMS Electronics Private Limited
3. Optiemus Electronics Limited
Assessment of Carrying Value of - Engaged with auditors' valuation experts to determine a range of acceptable discount rates and terminal growth rates with reference to valuations of similar companies and other relevant external data. Performed sensitivity analysis by using the terminal growth rates and discount rates as provided by the auditors' valuation experts.
Investment in Associates:-
1. Teleecare Network India Private Limited (Refer to Note 2.2.8 and 5(a) in the standalone financial statements)
The carrying value of the investment in above mentioned subsidiaries and associates are INR 1176.95 lakhs and INR 5145.16 lakhs respectively as at 31st March 2019 which represents approximately 10% of the total assets of the Company. These investments are carried at cost less accumulated impairment losses if any. The Company reviews the carrying values of these investments at every balance sheet date and performs impairment assessment in accordance with Ind AS 36 ‘Impairment of Assets' where there is any indication of impairment to the carrying amount of investments. For the assessment of carrying value of investment in these subsidiaries and associates the Management estimates recoverable value based on discounted cash flows forecast requiring judgements in respect certain key inputs like determining an appropriate discount rate future cash flows and terminal growth rate. Changes in these assumptions could lead to an impairment to the carrying value of these investments. We have considered this to be a key audit matter as the investments balance is significant to the balance sheet and significant management judgement is involved in calculation of recoverable amount for the purpose of assessment of the appropriateness of the carrying amount. - Tested the cash flow forecasts used and assessed whether those were consistent with our understanding of the business.
• We understood the management process for assessment of carrying values of investments and also evaluated the design and tested the operating effectiveness of the Company's internal controls surrounding such assessment. Compared the previous year cash flow forecasts made by the management to actual results to assess the historical accuracy of forecasting. Based on the above procedures performed we noted that the management's assessment of the carrying value of the investments in subsidiaries is reasonable.
2. Adoption of Ind AS 115 – Revenue from Contracts with Customers Our audit procedures on adoption of Ind AS 115 Revenue from contracts with Customers (‘Ind AS 115') which is the new revenue accounting standard include –
As described in Note 2.2.4 to the standalone financial statements the Company has adopted Ind AS 115 Revenue from Contracts with Customers (‘Ind AS 115') which is the new revenue accounting standard. The application and transition to this accounting standard is complex and is an area of focus in the audit. • Evaluated the design and implementation of the processes and internal controls relating to implementation of the new revenue accounting standard;
The revenue standard establishes a comprehensive framework for determining whether how much and when revenue is recognized. This involves certain key judgments relating to identification of distinct performance obligations determination of transaction price of identified performance obligation the appropriateness of the basis used to measure revenue recognized over a period. Additionally the standard mandates robust disclosures in respect of revenue and periods over which the remaining performance obligations will be satisfied subsequent to the balance sheet date. • Evaluated the detailed analysis performed by management on revenue streams by selecting samples for the existing contracts with customers and considered revenue recognition policy in the current period in respect of those revenue streams;
• Evaluated the changes made to IT systems to reflect the changes required in revenue recognition as per the new accounting standard;
• Evaluated the cumulative effect adjustments as at 1st April 2018 for compliance with the new revenue standard; and
• Evaluated the appropriateness of the disclosures provided under the new revenue standard and assessed the completeness and mathematical accuracy of the relevant disclosures.

Information Other than the Standalone Financial Statements andAuditor's Report Thereon

The Company's Board of Directors is responsible for thepreparation of the other information. The other information comprises the informationincluded in the Management Discussion and Analysis Board's Report includingAnnexures to Board's Report Business Responsibility Report Corporate Governance andShareholder's Information but does not include the standalone financial statementsand our auditor's report thereon.

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

In connection with our audit of the standalone financial statementsour responsibility is to read the other information and in doing so consider whether theother information is materially inconsistent with the standalone financial statements orour knowledge obtained during the course of our audit or otherwise appears to bematerially misstated.

If based on the work we have performed we conclude that there is amaterial misstatement of this other information we are required to report that fact. Wehave nothing to report in this regard.

Management's Responsibility for the Standalone FinancialStatements

The Company's Board of Directors is responsible for the mattersstated in section 134(5) of the Act with respect to the preparation of these standalonefinancial statements that give a true and fair view of the financial position financialperformance total comprehensive income changes in equity and cash flows of the Companyin accordance with the Ind AS and other accounting principles generally accepted in India.This responsibility also includes maintenance of adequate accounting records in accordancewith the provisions of the Act for safeguarding the assets of the Company and forpreventing and detecting frauds and other irregularities; selection and application ofappropriate accounting policies; making judgments and estimates that are reasonable andprudent; and design implementation and maintenance of adequate internal financialcontrols that were operating effectively for ensuring the accuracy and completeness ofthe accounting records relevant to the preparation and presentation of the standalonefinancial statements that give a true and fair view and are free from materialmisstatement whether due to fraud or error.

In preparing the standalone financial statements management isresponsible for assessing the Company's ability to continue as a going concerndisclosing as applicable matters related to going concern and using the going concernbasis of accounting unless management either intends to liquidate the Company or to ceaseoperations or has no realistic alternative but to do so.

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

Auditor's Responsibilities for the Audit of the StandaloneFinancial Statements

Our objectives are to obtain reasonable assurance about whether thestandalone financial statements as a whole are free from material misstatement whetherdue to fraud or error and to issue an auditor's report that includes our opinion.Reasonable assurance is a high level of assurance but is not a guarantee that an auditconducted in accordance with SAs will always detect a material misstatement when itexists. Misstatements can arise from fraud or error and are considered material ifindividually or in the aggregate they could reasonably be expected to influence theeconomic decisions of users taken on the basis of these standalone financial statements.

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

• Identify and assess the risks of material misstatement of thestandalone financial statements whether due to fraud or error design and perform auditprocedures responsive to those risks and obtain audit evidence that is sufficient andappropriate to provide a basis for our opinion. The risk of not detecting a materialmisstatement resulting from fraud is higher than for one resulting from error as fraudmay involve collusion forgery intentional omissions misrepresentations or the overrideof internal control.

• Obtain an understanding of internal financial controls relevantto the audit in order to design audit procedures that are appropriate in thecircumstances. Under Section 143(3)(i) of the Act we are also responsible for expressingour opinion on whether the Company has adequate internal financial controls system inplace and the operating effectiveness of such controls.

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

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

• Evaluate the overall presentation structure and content of thestandalone financial statements including the disclosures and whether the standalonefinancial statements represent the underlying transactions and events in a manner thatachieves fair presentation.

Materiality is the magnitude of misstatements in the standalonefinancial statements that individually or in aggregate makes it probable that theeconomic decisions of a reasonably knowledgeable user of the financial statements may beinfluenced. We consider quantitative materiality and qualitative factors in (i) planningthe scope of our audit work and in evaluating the results of our work; and (ii) toevaluate the effect of any identified misstatements in the financial statements.

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

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

From the matters communicated with those charged with governance wedetermine those matters that were of most significance in the audit of the standalonefinancial statements of the current period and are therefore the key audit matters. Wedescribe these matters in our auditor's report unless law or regulation precludespublic disclosure about the matter or when in extremely rare circumstances we determinethat a matter should not be communicated in our report because the adverse consequences ofdoing so would reasonably be expected to outweigh the public interest benefits of suchcommunication.

Report on Other Legal and Regulatory Requirements

1. As required by Section 143(3) of the Act based on our audit wereport that: a) We have sought and obtained all the information and explanations which tothe best of our knowledge and belief were necessary for the purposes of our audit. b) Inour opinion proper books of account as required by law have been kept by the Company sofar as it appears from our examination of those books. c) The Balance Sheet the Statementof Profit and Loss including Other Comprehensive Income Statement of Changes in Equityand the Statement of Cash Flow dealt with by this Report are in agreement with therelevant books of account. d) In our opinion the aforesaid standalone financialstatements comply with the Ind AS specified under Section 133 of the Act read with Rule 7of the Companies (Accounts) Rules 2014. e) On the basis of the written representationsreceived from the Directors as on 31st March 2019 taken on record by the Boardof Directors none of the directors is disqualified as on 31st March 2019 frombeing appointed as a Director in terms of Section 164 (2) of the Act. f) With respect tothe adequacy of the internal financial controls over financial reporting of the Companyand the operating effectiveness of such controls refer to our separate Report in"Annexure A". Our report expresses an unmodified opinion on the adequacy andoperating effectiveness of the Company's internal financial controls over financialreporting. g) With respect to the other matters to be included in the Auditor'sReport in accordance with the requirements of Section 197(16) of the Act as amended: Inour opinion and to the best of our information and according to the explanations given tous the remuneration paid by the Company to its Directors during the year is not inaccordance with the provisions of Section 197 of the Act. h) With respect to the othermatters to be included in the Auditor's Report in accordance with Rule 11 of theCompanies (Audit and Auditors) Rules 2014 as amended in our opinion and to the best ofour information and according to the explanations given to us: i. The Company hasdisclosed the impact of pending litigations on its financial position in its standalonefinancial statements.

ii. The Company has made provision as required under the applicablelaw or accounting standards for material foreseeable losses if any on long-termcontracts including derivative contracts. iii. There has been no delay in transferringamounts required to be transferred to the Investor Education and Protection Fund by theCompany.

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

For Mukesh Raj & Co.
Chartered Accountants
Firm's Reg.No: 016693N
Mukesh Goel
Date: 06.06.2019 Partner
Place: Noida (U.P.) M.No. 094837

ANNEXURE "A"

ANNEXURE "A" TO THE INDEPENDENT AUDITOR'S REPORT

(Referred to in paragraph 1(f) under ‘Report on Other Legal andRegulatory Requirements' section of our report to the Members of Optiemus InfracomLimited of even date)

Report on the Internal Financial Controls Over Financial Reportingunder Clause (i) of Sub-section 3 of Section 143 of the Companies Act 2013 ("theAct")

We have audited the internal financial controls over financialreporting of OPTIEMUS INFRACOM LIMITED ("the Company") as of 31stMarch 2019 in conjunction with our audit of the standalone financial statements ofthe Company for the year ended on that date.

Management's Responsibility for Internal Financial Controls

The Board of Directors of the Company is responsible for establishingand maintaining internal financial controls based on the internal control over financialreporting criteria established by the Company considering the essential components ofinternal control stated in the Guidance Note on Audit of Internal Financial Controls overFinancial Reporting issued by the Institute of Chartered Accountants of India. Theseresponsibilities include the design implementation and maintenance of adequate internalfinancial controls that were operating effectively for ensuring the orderly and efficientconduct of its business including adherence to respective company's policies thesafeguarding of its assets the prevention and detection of frauds and errors theaccuracy and completeness of the accounting records and the timely preparation ofreliable financial information as required under the Companies Act 2013.

Auditor's Responsibility

Our responsibility is to express an opinion on the internal financialcontrols over financial reporting of the Company based on our audit. We conducted ouraudit in accordance with the Guidance Note on Audit of Internal Financial Controls OverFinancial Reporting (the "Guidance Note") issued by the Institute of CharteredAccountants of India and the Standards on Auditing prescribed under Section 143(10) of theCompanies Act 2013 to the extent applicable to an audit of internal financial controls.Those Standards and the Guidance Note require that we comply with ethical requirements andplan and perform the audit to obtain reasonable assurance about whether adequate internalfinancial controls over financial reporting was established and maintained and if suchcontrols operated effectively in all material respects. Our audit involves performingprocedures to obtain audit evidence about the adequacy of the internal financial controlssystem over financial reporting and their operating effectiveness. Our audit of internalfinancial controls over financial reporting included obtaining an understanding ofinternal financial controls over financial reporting assessing the risk that a materialweakness exists and testing and evaluating the design and operating effectiveness ofinternal control based on the assessed risk. The procedures selected depend on theauditor's judgment including the assessment of the risks of material misstatement ofthe financial statements whether due to fraud or error.

We believe that the audit evidence we have obtained is sufficient andappropriate to provide a basis for our audit opinion on the internal financial controlssystem over financial reporting of the Company.

Meaning of Internal Financial Controls Over Financial Reporting

A company's internal financial control over financial reporting isa process 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 controlover financial reporting includes those policies and procedures that-(1) Pertain to themaintenance of records that in reasonable detail accurately and fairly reflect thetransactions and dispositions of the assets of the company;

(2) Provide reasonable assurance that transactions are recorded asnecessary to permit preparation of financial statements in accordance with generallyaccepted accounting principles and that receipts and expenditures of the company arebeing made only in accordance with authorisations of management and Directors of theCompany; and (3) Provide reasonable assurance regarding prevention or timely detection ofunauthorised acquisition use or disposition of the company's assets that could havea material effect on the financial statements.

Limitations of Internal Financial Controls over Financial Reporting

Because of the inherent limitations of internal financial controls overfinancial reporting including the possibility of collusion or improper managementoverride of controls material misstatements due to error or fraud may occur and not bedetected. Also projections of any evaluation of the internal financial controls overfinancial 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 theexplanations given to us 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 31st March 2019based on the internal control over financial reporting criteria established by the Companyconsidering the essential components of internal control stated in the Guidance Note onAudit of Internal Financial Controls over Financial Reporting issued by the Institute ofChartered Accountants of India.

For Mukesh Raj & Co.
Chartered Accountants
Firm's Reg.No: 016693N
Mukesh Goel
Date: 06.06.2019 Partner
Place: Noida (U.P.) M.No. 094837

ANNEXURE "B"

ANNEXURE ‘B' TO THE INDEPENDENT AUDITOR'S REPORT

(Referred to in paragraph 2 under ‘Report on Other Legal andRegulatory Requirements' section of our report to the Members of Optiemus InfracomLimited of even date) i. In respect of the Company's fixed assets: (a) TheCompany has maintained proper records showing full particulars including quantitativedetails and situation of fixed assets.

(b) The Company doesn't have a program of verification to coverall the items of fixed assets in a phased manner which in our opinion is not reasonablehaving regard to the size of the Company and the nature of its assets.

(c) According to the information and explanations given to us therecords examined by us and based on the examination of the conveyance deeds / registeredsale deed provided to us we report that the title deeds comprising all the immovableproperties of land and buildings which are freehold are held in the name of the Companyas at the balance sheet date. In respect of immovable properties of land and building thathave been taken on lease and disclosed as Investment properties in the standalonefinancial statements the lease agreements are in the name of the Company. ii. In ouropinion the inventories were physically verified during the year by the Management atreasonable intervals and no material discrepancies were noticed on physical verification.iii. According the information and explanations given to us the Company has grantedunsecured loans to bodies corporate covered in the register maintained under Section 189of the Companies Act 2013 in respect of which: (a) The terms and conditions of the grantof such loans are in our opinion prima facie not prejudicial to the Company'sinterest.

(b) The schedule of repayment of principal and payment of interest hasbeen stipulated and repayments or receipts of principal amounts and interest have beenregular as per stipulations. (c) There is no overdue amount remaining outstanding as atthe year-end. iv. In our opinion and according to the information and explanations givento us the Company has complied with the provisions of Sections 185 and 186 of the Act inrespect of grant of loans making investments and providing guarantees and securities asapplicable. v. The Company has not accepted deposits during the year and does not have anyunclaimed deposits as at 31st March 2019 and therefore the provisions of theclause 3 (v) of the Order are not applicable to the Company. vi. The maintenance of costrecords has not been specified by the Central Government under section 148(1) of theCompanies Act 2013 for the business activities carried out by the Company. Thus reportingunder clause 3(vi) of the order is not applicable to the Company. vii. According to theinformation and explanations given to us in respect of statutory dues: (a) The Companyhas generally been regular in depositing undisputed statutory dues including ProvidentFund Employees' State Insurance Income Tax Goods and Service Tax Customs DutyCess and other material statutory dues applicable to it with the appropriate authoritiesexcept there have been delays in few cases.

Professional tax and Value added tax amounting to 56123 and 1958740respectively was in arrears as at 31st March 2019 for a period more than sixmonths from the date they become payable.

(b) There were no undisputed amounts payable in respect of ProvidentFund Employees' State Insurance Income Tax Goods and Service Tax Customs DutyCess and other material statutory dues in arrears as at 31st March 2019 for aperiod of more than six months from the date they became payable other than disclosedabove.

(c) Details of dues of Income Tax Sales Tax Service Tax Excise Dutyand Value Added Tax which have not been deposited as at 31st March 2019 onaccount of dispute are given below:

Disputes with Authority Financial year 31-Mar-19 (In INR)
Sales Tax Orissa 2008-09 187538
Sales Tax Delhi 2008-09 7495704
Sales Tax Haryana 2006-07 1631864
Sales Tax Haryana 2010-11 1575527
Sales Tax Haryana 2013-14 2041060
Sales Tax Haryana 2014-15 509015
Sales Tax Assam 2007-08 920585
Sales Tax Bihar 2011-12 2901596
Sales Tax Bihar 2012-13 974896
Sales Tax Bihar 2013-14 745550
Sales Tax Uttar Pradesh 2011-12 2517693
Sales Tax West Bengal 2012-13 17831391
Sales Tax Karnataka 2011-12 3111619
Sales Tax Karnataka 2012-13 5299162
Sales Tax Gujarat 2013-14 4144564
Sales Tax Uttar Pradesh 2013-14 4451143
Sales Tax Rajasthan 2015-16 19797332
Sales Tax Rajasthan 2016-17 4955732
Sales Tax Kerala 2016-17 80878
Sales Tax Madhya Pradesh 2015-16 5300483
Income Tax - u/s 220(2) 2011-12 7926
Income Tax - u/s 220(2) 2012-13 86670
TDS demands Prior years 417881
TDS demands (MPS) Prior years 36681

viii. Based on our audit procedures performed for the purpose ofreporting the true and fair view of the standalone Ind AS financial statements andaccording to the information and explanations given to us by the management the Companyhas not defaulted in repayment of dues to financial institutions or banks. The Companydoes not have any Debenture holders. ix. The Company has not raised moneys by way ofinitial public offer or further public offer (including debt instruments) or term loansand hence reporting under clause 3 (ix) of the Order is not applicable to the Company.

x. To the best of our knowledge and according to the information andexplanations given to us no fraud by the Company or no material fraud on the Company byits officers or employees has been noticed or reported during the year. xi. In our opinionand according to the information and explanations given to us the Company has notpaid/provided managerial remuneration in accordance with the requisite approvals mandatedby the Provisions of section 197 read with Schedule V to the Compnies Act 2013. xii. TheCompany is not a Nidhi Company and hence reporting under clause 3 (xii) of the Order isnot applicable to the Company. xiii. In our opinion and according to the information andexplanations given to us the Company is in compliance with Section 177 and 188 of theCompanies Act 2013 where applicable for all transactions with the related parties andthe details of related party transactions have been disclosed in the standalone financialstatements as required by the applicable accounting standards. xiv. During the year theCompany has not made any preferential allotment or private placement of shares or fully orpartly paid convertible debentures and hence reporting under clause 3 (xiv) of the Orderis not applicable to the Company. xv. In our opinion and according to the information andexplanations given to us during the year the Company has not entered into any non-cashtransactions with its Directors or persons connected to its Directors and hence provisionsof section 192 of the Companies Act 2013 are not applicable to the Company. xvi. TheCompany is not required to be registered under section 45-IA of the Reserve Bank of IndiaAct 1934.

For Mukesh Raj & Co.
Chartered Accountants
Firm's Reg.No: 016693N
Mukesh Goel
Date: 06.06.2019 Partner
Place: Noida (U.P.) M.No. 094837