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Pankaj Piyush Trade & Investment Ltd.

BSE: 506122 Sector: Others
NSE: N.A. ISIN Code: INE820M01018
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VOLUME 32
52-Week high 175.25
52-Week low 45.90
P/E 67.90
Mkt Cap.(Rs cr) 4
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OPEN 110.00
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VOLUME 32
52-Week high 175.25
52-Week low 45.90
P/E 67.90
Mkt Cap.(Rs cr) 4
Buy Price 0.00
Buy Qty 0.00
Sell Price 0.00
Sell Qty 0.00

Pankaj Piyush Trade & Investment Ltd. (PANKAJPIYUSH) - Auditors Report

Company auditors report

To

The members of

PANK\J PIYUSH TRADE AND INVESTMENT LIMITED

Report on the Audit of Financial Statements

Opinion

We have audited the accompanying financial statements of PANKAJ PIYUSH TRADE ANDINVESTMENT LIMITED ("the Company") which comprise the balance sheet as at31st March 2022 the statement of profit and loss statement of changes inequity and the statement of cash flows for the year then ended and notes to the financialstatements including a summary of significant accounting policies and other explanatoryinformation.

In our opinion and to the best of our information and explanations given to us theaforesaid financial statements give the information required by the Companies Act 2013("the Act") in the manner so required and give a true and fair view inconformity with the accounting principles generally accepted in India of the state ofaffairs of the Company as at 31st March 2022 and the net loss (includingother comprehensive income) changes m equity and its cash flows for the year ended onthat date.

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 ‘Auditor’s Responsibilities for the Audit of the FinancialStatements’ section of our report. We are independent of the Company in accordancewith the Code of Ethics issued by the Institute of Chartered Accountants of India (ICAI)together with ethical requirements that are relevant to our audit of the financialstatements under the provisions of the Act and the rules thereunder and we have fulfilledour ethical responsibilities in accordance with these requirements and the Code of ethics.We believe that the audit evidences we have obtained are sufficient and appropriate toprovide a basis for our opinion.

Key Audit Matters

Key audit matters are those matters that in our professional judgment were of mostsignificance in our audit of the financial statements of the current period. These matterswere addressed in the context of our audit of the financial statements as a whole and informing our opinion thereon and we do not provide a separate opinion on these matters. Wehave determined the matters described hereunder to be key audit matters to be communicatedin our report.

S.No. Key audit matters Auditor’s response
Revenue from operations Our audit procedure included the following-
According to Ind AS 115 revenue to be recognized on satisfaction of performance obligation and transfer of control pertaining to goods. • We assessed the company’s process to consider the time of transfer of control of goods.
Determination of transaction price for measurement of revenue according to Ind AS 115. • We performed year end cut off procedures to determine whether revenues are recorded in the correct period.
• We used assessment of overall control environment relevant for measurement of revenue.
• We performed testing of journals with particular focus on manual adjustment to revenue account to mitigate the risk of manipulation of revenue and profit figures.

Information other than the Financial Statements and Auditor’s Report thereon

The Company’s Board of Directors is responsible for the preparation of the otherinformation. The other information comprises the information included in the ManagementDiscussion and Analysis Board’s Report including Annexure to Board’s ReportBusiness Responsibility Report Corporate Governance and Shareholder’s Informationbut does not include the financial statements and the auditor’s report thereon.

Our opinion on the financial statement does not cover the other information and we donot express any form of assurance conclusion thereon.

In connection with our audit of the financial statements our responsibility is to readthe other information and in doing so consider whether the other information ismaterially inconsistent with the financial statements or our knowledge obtained during thecourse of our audit or otherwise appears to be materially misstated.

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

Responsibilities of Management and Those Charged with Governance for the FinancialStatements

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 financial statements that givea true and fair view of the financial

position financial performance changes in equity and cash flows of the Company inaccordance with the AS and the 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 of 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 are operatmg effectively for insuring the accuracy and completeness of theaccounting records relevant to the preparation and presentation of the financialstatements that give a true and fair view and are free from material misstatementswhether due to fraud or error.

In the financial statements management is responsible for assessing the Company’sability to continue as a going concern disclosing as applicable matters related togoing concern and using the going concern basis of accounting unless management eitherintends to liquidate the Company or to cease operations or has no realistic alternativebut to do so.

The Board of Directors is also responsible for overseeing the Company’s financialreporting process.

Auditor’s Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain a reasonable assurance about whether the financialstatements as a whole are free from material misstatement whether due to fraud or errorand to issue our report that includes our opinion. Reasonable assurance is a high level ofassurance but is not a guarantee that an audit conducted in accordance with SAs willalways detect a material misstatement when it exists. Misstatements can arise due to fraudor error and are considered material if individually or in aggregate they couldreasonably be expected to influence the economic decisions of users taken on the basis ofthese financial statements.

As part of an audit in accordance with the SAs we exercise professional judgment andmaintain professional skepticism throughout the audit. We also:

(i) Identify and assess the risks of material misstatement of the financial statementswhether due to fraud or error design and perform audit procedures responsive to thoserisks and obtain audit evidence that is sufficient and appropriate to provide a basis forour opinion. The risk of not detecting a material misstatement resulting from fraud ishigher than one resulting from error as fraud may involve collusion forgery intentionalomissions misrepresentations or the override of internal control.

(ii) Obtain an understanding of the internal controls 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 expressmg our opinion on whether the companyhas adequate internal financial controls system in place and the operating effectivenessof such controls.

(iii) Evaluate the appropriateness of accounting policies used and the reasonablenessof accounting estimates and related disclosures made by management.

(iv) 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 auditor’s report to therelated disclosures m the financial statements or if such disclosures are inadequate tomodify our opinion. Our conclusions are based on the audit evidence obtained upto the dateof our auditor’s report. However future events or conditions may cause the Companyto cease to continue as a going concern.

(v) Evaluate the overall presentation structure and content of the financialstatements including the disclosures and whether the financial statements represent theunderlying transactions and events in a manner that achieves fair presentation.

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 controls 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 reasonable be thought to bear on ourindependence and where applicable relevant safeguards.

From the matters communicated with those charged with governance we determine thosematters that were of most significance in the audit of the financial statements of thecurrent period and are therefore the key audit matters. We describe these matters in ourauditor’s report unless law or regulation precludes public disclosure about thematter or when or when in extremely rare circumstances we determine that a matter shouldnot be communicated in our report because the adverse consequences of doing so wouldreasonably be expected to outweigh the public interest benefits of such communication.

Report on Other Legal and Regulatory Requirements

1. As required by the Companies (Auditor’s Report) Order 2020 (‘theOrder’) as amended issued by the Central Government of India in terms ofsub-section (11) of section 143 of the Act we give in the Annexure A a statementon the matters specified in paragraphs 3 and 4 of the order to the extent applicable.

2. As required by Section 143(3) of the Act we report that:

a. We have sought and obtained all the information and 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 Statement of Changes in Equityand the Cash Flow Statement dealt with by this report are in agreement with the books ofaccounts;

d. In our opinion the aforesaid financial statements comply with the accountingstandards specified under Section 133 of the Act;

e. On the basis of the written representations received from the directors as on 31stMarch 2022 taken on record by the Board of Directors none of the directors isdisqualified as on 31stMarch 2022 from being appointed as a director in termsof Section 164 (2) of the Act.

? With respect to the adequacy of the internal financial controls over financialreporting of the Company and the operating effectiveness of such controls refer to ourseparate Report in

Annexure B. 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 Rule 11 of the Companies (Audit and Auditors) Rules 2014 m ouropinion and to the best of our information and according to the explanations given to us:

l. The Company has disclosed the impact if any of pending litigations on its financialposition in its financial statements (Refer note no. 29 of the financial statements).

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

iii. The Company is not required to transfer any amount to the Investor Education andProtection Fund.

iv. (a) The management has represented that to the best of it’s knowledge andbelief other than as disclosed in the notes to the accounts no funds have been advancedor loaned or invested (either from borrowed funds or share premium or any other source orkind of funds) by the company to or in any other person(s) or entity(ies) includingforeign entities ("Intermediaries") with the understanding whether recorded inwriting or otherwise that the Intermediary shall whether directly or indirectly lend orinvest in other persons or entities identified in any manner whatsoever by or on behalf ofthe company ("Ultimate Beneficiaries") or provide any guarantee security or thelike on behalf of the Ultimate Beneficiaries;

(b) The management has represented that to the best of it’s knowledge andbelief other than as disclosed in the notes to the accounts no funds have been receivedby the company from any person(s) or entity(ies) including foreign entities("Funding Parties") with the understanding whether recorded in writing orotherwise that the company shall whether directly or indirectly lend or invest inother persons or entities identified in any manner whatsoever by or on behalf of theFunding Party ("Ultimate Beneficiaries") or provide any guarantee security orthe like on behalf of the Ultimate Beneficiaries; and

(c) Based on such audit procedures we have obtained reasonable and appropriateevidence nothing has come to our notice that has caused us to believe that therepresentations under sub-clause (i) and (ii) contain any material mis-statement.

v. Dividend has not declared or paid during the year by the company.

vi. In our opinion and according to the information and explanations given to us theremuneration paid by the Company to its directors during the current year is in accordancewith the provisions of Section 197 of the Act read with Schedule V of the Act.

ANNEXURE-A TO THE AUDITOR’S REPORT

The Annexure referred to in Paragraph 1 under the heading of "Report on otherLegal and Regulatory Requirements" of our report of even date to the members of PANKAJPIYUSH TRADE AND INVESTMENT LIMITED for the year ended on 31st March 2022.

(i) (a) (A) As per information and explanation given to us the company is maintainingproper records showing full particulars including quantitative details and situation ofProperty plant and equipment.

(B) As per information and explanation given to us the company does not have anyIntangible asset hence the provision of sub clause(i)(a)(B) of para 3 of the order are notapplicable;

(b) As per information and explanation given to us physical verification of PropertyPlant and equipment has been conducted at regular interval in a year by the management andno material discrepancies were noticed during the course of verification;

(c) According to information and explanation given to us the company does not hold anyimmovable property during the year dealt with by this report. Accordingly the provisionof sub clause (i)(c) of para 3 of the order are not applicable;

(d) According to the information and explanations given to us and on the basis of ourexamination of the records of the Company the Company has not revalued its Propertyplant and equipment (including Right-of-use assets) or Intangible assets or both duringthe year.

Accordingly the provision of sub clause (i)(d) of para 3 of the order are notapplicable;

(e) According to the information and explanations given to us and on the basis of ourexamination of the records of the Company there are no proceedings initiated or pendmgagainst the Company for holding any benami property under the Prohibition of BenamiProperty Transactions Act 1988 and rules made thereunder. Accordingly the provision ofsub clause (i)(e) of para 3 of the order are not applicable;

(ii) (a) According to the information and explanations given to us and on the basis ofour examination of the records of the Company the physical verification of inventory hasbeen conducted at reasonable intervals by the management is appropriate.

(b) According to the information and explanations given to us and on the basis of ourexamination of the records of the Company the company has not taken any working capitalloan therefore there is no requirement to furnish quarterly returns or statements withsuch banks. Accordingly the provision of sub clause (ii)(b) of para 3 of the order arenot applicable;

(iii) As per information and explanation given to us the companies have granted anyloans or advances in the nature of loans secured or unsecured to companies firmslimited liability partnership or any other parties during the year.

(a) A. According to the information and explanations given to us the Company does nothave any subsidiaries associates and joint ventures. Accordingly provisions ofsub-clause (iii)(a)(A) of para 3 of the order are not applicable.

B. Based on the audit procedures carried on by us and as per the information andexplanations given to us the Company has granted loans to parties other thansubsidiaries joint ventures and associates aggregate amount of which is Rs. 36450000and balance outstanding at 31stMarch 2022 amounting to Rs. 223666171.

(b) According to the information and explanations given to us and based on the auditprocedures conducted by us we are of the opinion that the terms and conditions of theloans given are prima facie not prejudicial to the interest of the Company.

(c) According to the information and explanations given to us and on the basis of ourexamination of the records of the Company in the case of loans given the repayment ofprincipal and payment of interest has been stipulated and the repayments or receipts havebeen regular.

(d) According to the information and explanations provided to us there is no loanoverdue amount for more than ninety days in respect of loans given.

(e) According to the information and explanations given to us and on the basis of ourexamination of the records of the Company there is no loan given falling due during theyear which has been renewed or extended or fresh loans given to settle the over dues ofexisting loans given to the same party.

(1) According to the information and explanations given to us and on the basis of ourexamination of the records of the Company the Company has not given loans on repayable ondemand or without specifying any terms or period of repayment. No amount out of such loanshave been granted to promoters related parties as defined in clause (76) of Section 2 ofthe Companies Act 2013.

(iv) According to information and explanations given to us the Company has not givenany loans or provided any guarantee or security as specified under section 185 of thecompanies Act2013 and the company has not provided any guarantee or security as specifiedunder section 186 of the companies Act 2013 Further also the company has not made anyinvestment during the period covered by this report.

(v) According to information and explanations given to us the Company has not acceptedpublic deposits and the provision of section 73 to 76 or other relevant provisions of theCompanies Act 2013 and rules framed thereunder are not applicable to the Company;

(vi) According to information and explanations given to us the Company is not liableto maintain cost records as prescribed under section 148(1) of the Companies Act 2013;

(vii) (a) Accordmg to information and explanations given to us the company isgenerally regular in depositing undisputed statutory dues including income-tax goods&services tax and any other applicable statutory dues to the appropriate authorities andthere are no outstanding statutory dues as on the last day of the financial year concernedfor a period of more than six months from the date they became payable.

(b) According to the information and explanations given to us there is no amountpayable in respect statutory dues referred to in sub- clause (a) above which has beendeposited on account of dispute.

(viii) According to the information and explanations given to us and on the basis ofour examination of the records of the Company the Company has not surrendered ordisclosed any transactions previously unrecorded as income in the books of account inthe tax assessments under the Income-tax Act 1961 as income during the year.

(ix) (a) According to information and explanations given to us the company has notobtained any loans and borrowings from any financial institution bank government ordebenture holders thus there arises no question of default in repayment.

(b) Accordmg to the information and explanations given to us and on the basis of ourexamination of the records of the Company the Company has not been declared a willfuldefaulter by any bank or financial institution or government or government authority

(c) According to the information and explanations given to us by the management theCompany has not obtained any term loans and thus there arise no question to divert suchloans.

(d) According to the information and explanations given to us and on an overallexamination of the balance sheet of the Company we report that no short-term funds havebeen raised by the company during the period covered by the company thus provisions ofsub clause (ix)(d) of para 3 of the order are not applicable.

(e) Accordmg to the information and explanations given to us and on an overallexamination of the financial statements of the Company we report that the Company doesnot have any subsidiaries associates or joint ventures. Thus there arise question totake fund from any persons or entities to meet their obligation. Accordingly theprovisions of sub-clause (ix)(e) and(f) of para 3 of the order are not applicable.

(x) (a) The Company has not raised any moneys by way of initial public offer or furtherpublic offer (including debt instruments). Accordingly the provisions of sub- clause(x)(a) of para 3 of the order are not applicable.

(b) According to the information and explanations given to us and on the basis of 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. Accordingly the provisions of sub- clause (x)(b) of para 3 of the order are notapplicable.

(xi) (a) Based on examination of the books and records of the Company and according tothe information and explanations given to us considering the principles of materialityoutlined in Standards on

Auditing we report that no fraud by the Company or on the Company has been noticed orreported during the course of the audit.

(b) According to the information and explanations given to us no report undersub-section (12) of Section 143 of the Companies Act 2013 has been filed by the auditorsin Form ADT-4 as prescribed under Rule 13 of Companies (Audit and Auditors) Rules 2014with the Central Government.

(c) According to the Information and explanations given to us there are no whistleblower complaints received by the company during the year.

(xii) According to the information and explanation given to us and on the basis of ourinformation and explanation of the records of the company is not a Nidhi Company hence theprovisions of sub clause (xii) of para 3 of the order are not applicable;

(xiii) In our opinion and according to the information and explanations given to usthe transactions with related parties are in compliance with Sections 177 and 188 of theCompanies Act 2013 where applicable and the details of the related party transactionshave been disclosed in the financial statements as required by the applicable IndianAccounting Standards.

(xiv) (a) Based on information and explanations provided to us and our auditprocedures in our opinion the Company has an internal audit system commensurate with thesize and nature of its business;

(b) We have considered the internal audit reports of the Company issued till date forthe period under audit.

(xv) In our opmion and accordmg to the information and explanations given to us theCompany has not entered into any non-cash transactions with its directors or personsconnected to its directors and hence provisions of Section 192 of the Companies Act 2013are not applicable to the Company.

(xvi) (a) According to information and explanations given to us the Company is not aNon- Banking Financial Company however considering the Income and asset pattern beingratios of financial assets and financial income to the total assets and total incomerespectively the company is required to be registered under Section 45-IA of the ReserveBank of India Act 1934.

(b) According to information and explanations given to us the company has conductedNon-Banking Financial activities during the period covered by this report withoutobtaining certification of registration. Flowever company has not performed any FlousingFinance activities.

(c) According to information and explanations given to us the company is not a CoreInvestment Company (CIC) as defined in the regulations made by the Reserve Bank of India.Accordmgly the provisions of sub-clause (xvi) (c) of para 3 of the order are notapplicable.

(d) Accordmg to information and explanations given to us the Group does not have anyCIC as part of the Group. Accordingly the provisions of sub-clause (xvi) (d) of para 3 ofthe order are not applicable.

(xvii) As per the examination of the financial statement the Company has not incurredany cash loss in the current financial year but in the previous financial year as tabledbelow: -

Financial year Amount (in Rs.)
2020-21 572577
2021-22 N.A.

(xviii) There has been no resignation of the statutory auditors during the year.Accordingly the provisions of sub-clause (xviii) of para 3 of the order are notapplicable.

(xix) According to the information and explanations given to us and on the basis of thefinancial ratios ageing and expected dates of realisation of financial assets and paymentof financial liabilities other information accompanying the financial statements ourknowledge of the Board of Directors and management plans and based on our examination ofthe evidence supporting the assumptions nothing has come to our attention which causesus to believe that any material uncertainty exists as on the date of the audit report. TheCompany is capable of meeting its liabilities existing at the date of balance sheet as andwhen they fall due within a period of one year from the balance sheet date.

(xx) According to the information and explanations given to us provisions of CorporateSocial Responsibility (CSR) specified in section 135 read with schedule VII of CompaniesAct are not applicable upon the company.

(xxi) According to the information and explanations given to us the Company does nothave any subsidiaries associates and joint ventures. Accordingly the provisions ofsub-clause (xxi) of para 3 of the order are not applicable.

 

ANNEXURE- B TO THE AUDITOR’S REPORT

Report on the Internal Financial Controls under Clause (i) of Sub- section (3) ofSection 143 of the Companies Act 2013

We have audited the internal financial controls over financial reporting of PANKAJPIYUSH TRADE AND INVESTMENT LIMITED as on 31st March 2022 in conjunctionwith our audit of the financial statements of the Company for the year ended on that date.

Opinion

In our opinion the Company has in all material aspects an adequate internalfinancial controls system over financial reporting and such internal financial controlsover financial reporting were operating effectively as at 31st March 2022based on "the internal financial controls over financial reporting criteriaconsidering 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".

Management’s Responsibility for the Internal Financial Controls

The Company’s management is responsible for establishing and maintaining internalfinancial controls based on the internal control over financial reporting criteriaestablished by the Company considering the essential components of internal controlsstated in the Guidance Note on Audit of Internal Financial Control over FinancialReporting issued by the Institute of Chartered Accountants of India (ICAI). 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 company’s policies the safeguardingof its assets the prevention and detection of fraud and errors the accuracy andcompleteness of accounting records and the timely preparation of reliable financialinformation as required under the Companies Act 2013.

Auditor’s Responsibility

Our responsibility is to express an opinion on the Company’s internal financialcontrols over financial reporting based on our audit. We conducted our audit m accordancewith the Guidance Note on Audit of Internal Financial Controls over Financial Reporting(the Guidance Note) and the Standards on Auditing issued by ICAI and deemed to beprescribed under Section 143(10) of the Companies Act 2013 to the extent applicable to anaudit of internal financial controls both applicable to an audit of Internal FinancialControls and both issued by the ICAI. 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 over financial reporting wasestablished and maintained and if such controls operated effectively in all materialaspects.

Our audit involves performing procedures to obtain audit evidence about the adequacy ofthe internal financial control system over financial reporting and their operatingeffectiveness. Our audit of internal financial controls over financial reporting includedobtaining an understanding of internal financial controls over financial reportingassessing the risk that a material weakness exists and testing and evaluating the designand operating effectiveness of internal control based on the assessed risk. The proceduresselected depend on the auditor’s judgment including the assessment of risks ofmaterial misstatement of the financial statements whether due to fraud or error.

We believe that the audit evidences we have obtained is sufficient and appropriate toprovide a basis for our audit opinion on the Company’s internal financial controlssystem over financial reporting.

Meaning of Internal Financial Controls over Financial Reporting

A Company’s internal financial control over financial reporting is a processdesigned to provide reasonable assurance regarding the reliability of financial reportingand the preparation of financial statements for external purposes in accordance withgenerally accepted accounting principles. A Company’s internal financial control overfinancial reporting includes those policies and procedures that: -

(1) Pertain to the maintenance of records that m 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 financial statements in accordance with generally accepted accountingprinciples and the receipt and expenditures of the Company are being only in accordancewith authorizations of management and directors of the Company; 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.

Inherent Limitations of Internal Financial Controls over Financial Reporting

Because of the inherent limitations of internal financial controls over financialreporting including the possibility of collusion or improper management override ofcontrols material misstatements due to error or fraud may occur and could not bedetected. Also projections of any evaluation of the internal financial control overfinancial reporting to future periods are subject to the risk that the internal financialcontrols over financial reporting may became inadequate because of changes in conditionsor that the degree of compliance with the policies or procedures may deteriorate.

FOR V.N. PUROHIT & CO.
Chartered Accountants
Firm Regn. No. 304040E
O.P. Pareek
Partner
Membership No. 014238
UDIN: - 22014238AJXBAA7088
New Delhi the 30thday of May 2022

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