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Pankaj Polymers Ltd.

BSE: 531280 Sector: Industrials
NSE: N.A. ISIN Code: INE698B01011
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NSE 05:30 | 01 Jan Pankaj Polymers Ltd
OPEN 8.55
PREVIOUS CLOSE 8.59
VOLUME 5
52-Week high 10.00
52-Week low 3.61
P/E
Mkt Cap.(Rs cr) 5
Buy Price 8.17
Buy Qty 3000.00
Sell Price 8.55
Sell Qty 248.00
OPEN 8.55
CLOSE 8.59
VOLUME 5
52-Week high 10.00
52-Week low 3.61
P/E
Mkt Cap.(Rs cr) 5
Buy Price 8.17
Buy Qty 3000.00
Sell Price 8.55
Sell Qty 248.00

Pankaj Polymers Ltd. (PANKAJPOLYMERS) - Auditors Report

Company auditors report

To

The Members of

PANKAJ POLYMERS LIMITED

Report on the Audit of Financial Statements

Opinion

We have audited the accompanying financial statements of PANKAJ POLYMERS LIMITED("the Company") which comprise the Balance Sheet as at 31st March 2022the Statement of Profit and Loss and the Cash Flow Statement for the year thenended and notes to the financial statements including the summary of the significantaccounting policies and other explanatory information.

In our opinion and to the best of our information and according to the explanationsgiven to us the aforesaid financial statements give the information required by the Actin the manner so required and give a true and fair view in conformity with the accountingprinciples generally accepted in India of the state of affairs of the Company as at 31stMarch 2022 and its Profit and 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 responsibility under those standards are furtherdescribed in the 'Auditor's Responsibility for the Audit of Financial Statements' sectionof our report. We are independent of the company in accordance with the Code of Ethicsissued by the Institute of Chartered Accountants of India together with the ethicalrequirements that are relevant to our Audit of The Financial Statements under theprovision of the Act and the Rules there under and we have fulfilled our other ethicalresponsibilities in accordance with these requirements and the Code of Ethics.

We believe that the audit evidence we have obtained is 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.

Reporting of key audit matters as per SA 701 Key Audit Matters are not applicable tothe Company as it is an unlisted company.

Other Information

The company's Board of Directors is responsible for the other information. The otherinformation comprises the information included in the annual report but does not includethe financial statements and our auditor's report thereon.

Our opinion on the financial statements 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 obtain in the auditor otherwise appears to be materially misstated. If based on the work we have performedwe conclude that there is a material misstatement of the other information we arerequired to report that fact. We have nothing to report in this regard.

Responsibilities of management and those charged with the governance for the financialstatements.

The Company's Board of Directors is responsible for the matters stated in Section134(5) of the Companies Act 2013 ("the Act") with respect to the preparation ofthese financial statements that give a true and fair view of the financial positionfinancial performance and cash flows of the Company in accordance with the accountingprinciples generally accepted in India including the Indian Accounting Standardsspecified under Section 133 of the Act. This responsibility also includes maintenance ofadequate accounting records in accordance with the provisions of the Act for safeguardingof the assets of the Company and for preventing and detecting frauds and otherirregularities; selection and application of appropriate accounting policies; makingjudgments and estimates that are reasonable and prudent; and design implementation andmaintenance of adequate internal financial controls that were operating effectively forensuring the accuracy and completeness of the accounting records relevant to thepreparation and presentation of the financial statements that give a true and fair viewand are free from material misstatement whether due to fraud or error.

In preparing the financial statements management is responsible for assessing theCompany's ability to continue as a going concern disclosing as applicable mattersrelating to going concern and using the going concern basis of accounting unlessmanagement either intends to liquidate the company or to cease operations or has norealistic alternative but to do so. The Board of Directors are also responsible foroverseeing the company's financial reporting process.

Auditors Responsibilities for the audit of Financial Statements

Our objectives are to obtain reasonable assurance about whether the financialstatements as a whole are free from material misstatement whether due to fraud or errorand to issue an auditor's report that includes our opinion. Reasonable assurance is a highlevel of assurance but is not a guarantee that an audit conducted in accordance with SAswill always detect a material misstatement when it exists. Misstatements can arise fromfraud or error and are considered material if individually or in the aggregate theycould reasonably be expected to influence the economic decisions of users taken on thebasis of these financial statements.

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

? Identify and assess the risks of material misstatement of the 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 for one resulting from error as fraud may involve collusion forgeryintentional omissions misrepresentations or the override of internal control.

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

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

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

? Evaluate the overall presentation structure and content of the financial statementsincluding the disclosures and whether the financial statements represent the underlyingtransactions and events in a manner that achieves fair presentation.

Materiality is the magnitude of misstatements in the financial statements thatindividually or in aggregate makes it probable that the economic decisions of areasonably knowledgeable user of the financial statements may be influenced. We considerquantitative materiality and qualitative factors in (i) planning the scope of our auditwork and in evaluating the results of our work; and (ii) to evaluate the effect of anyidentified misstatements in the financial statements.

We communicate with those charged with governance regarding among other matters theplanned scope and timing of the audit and significant audit findings including anysignificant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have compliedwith relevant ethical requirements regarding independence and to communicate with themall relationships and other matters that may reasonably be thought to bear on ourindependence and where applicable related safeguards.

From the matters communicated with those charged with governance we determine thosematters that were of most significance in the audit of the 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 the matter orwhen in extremely rare circumstances we determine that a matter should not becommunicated in our report because the adverse consequences of doing so would reasonablybe expected to outweigh the public interest benefits of such communication.

Report on Other Legal and Regulatory Requirements

As required by the Companies (Auditor's Report) Order 2020 ("the Order")issued by the Central Government of India in terms of sub-section (11) of section 143 ofthe Act we give in the "Annexure A" statement on the matters Specified inparagraphs 3 and 4 of the Order.

As required by section 143(3) of the Act we further 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 purpose of our audit.

b. In our opinion proper books of account as required by law have been kept by theCompany so far as appears from our examination of those books;

c. The Balance Sheet Statement of Profit and Loss and the Cash Flow Statementdealt with by this Report are in agreement with the books of account;

d. In our opinion the aforesaid financial statements comply with the applicableAccounting Standards specified under Section 133 of the Act read with Rule 7 of theCompanies (Accounts) Rules 2014.

e. on the basis of written representations received from the directors as at 31 March2022 and taken on record by the Board of Directors none of the directors isdisqualified as at 31 March 2022 from being appointed as a director in terms ofSection 164(2) of the Act;

f. With respect to the other matters to be included in the Auditor's Report inaccordance with the requirements of section 197(16) of the Act as amended in our opinionand to the best of our information and according to the explanations given to usremuneration has been paid by the Company to its directors during the year is inaccordance with the provisions of section 197 of the Act.

g. 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"; and

h. With respect to other matters to be included in the Auditor's Report in accordancewith Rule 11 of the Companies (Audit and Auditors) Rules 2014 in our opinion and to thebest of our information and according to the explanations given to us:

I. The Company does not have any pending litigations which would impact its financialposition ;

II. The Company did not have any long-term contracts including derivative contracts; assuch the question of commenting on any material foreseeable losses thereon does not arise

III. There were no amounts which were required to be transferred to the InvestorEducation and Protection Fund by the Company.

IV. a) The Management of the company have represented to us to the best of theirknowledge and belief no funds have been advanced or loaned or invested (either from theborrowed funds or share premium or any other sources or kind of funds) by the Company toor in any other person or entity including foreign entity ("Intermediaries")with the understanding whether recorded in writing or otherwise that the Intermediaryshall directly or indirectly lend or invest in other persons or entities identified in anymanner whatsoever by or on behalf of the Company ("Ultimate beneficiaries") orprovide any guarantee security or the like on behalf of the Ultimate beneficiaries;

b) The Management of the Company have represented to us to the best of the knowledgeand belief no funds have been received by the company from any person or entityincluding foreign entity ("Funding parties") with the understanding whetherrecorded in writing or otherwise that the Company shall directly or indirectly lend orinvest in other persons or entities identified in any manner what's the whatsoever by oron behalf of the funding party ("Ultimate beneficiaries') or provide any guaranteesecurity or the like on behalf of the Ultimate Beneficiaries; and

c) Based on audit procedures that have been considered reasonable and appropriate inthe circumstances performed by us on the Company nothing has come to our notice that hascaused us to believe that the representations are under sub clause (i) and (ii) of Rule11(e) as provided under (a) and (b) above contain any material misstatement

For Rakesh S Jain & Associates
Chartered Accountants
Firm Registration Number: 0010129S
Sd/-
(Pankaj Chandak)
Place: Secunderabad Partner
Dated: 23 day of May 2022 M.No. 229355
UDIN: 22229355AMGZYA2092

'Annexure - A' referred to in Independent Auditors' Report to the members of theCompany on the financial statements for the year ended 31st March 2022 we report that

To the best of our information and according to the explanations provided to us by thecompany and the books of account and records examined by us in the normal course of auditwe state that:

(i) In respect of the company's Property Plant and Equipment and intangible assets-

a) A) The Company has maintained proper records showing full particulars includingquantitative details and situation of Property Plant and Equipment.

B) The Company has not capitalized any intangible assets in the books of the Companyand accordingly the requirement to report on clause 3(i) (a) (B) of the Order is notapplicable to the Company.

b) As explained to us Property Plant and Equipment have been physically verified bythe management at reasonable intervals. According to the information and explanation givento us by the management no material discrepancies have been noticed on such verification.

c) According to the information and explanations given to us and on the basis of ourexamination of the records of the company the title deeds of immovable properties (otherthan properties where the Company is the lessee and the lease agreements are duly executedin favour of the lessee) included in Property Plant and Equipment are held in the name ofcompany.

d) The Company has not revalued any of its Property Plant and Equipment (includingright of use assets) and intangible assets during the year ended March 31 2022.

a) As explained to us there are no proceedings have been initiated during the year orare pending against the Company as at 31 March 2022 for holding any benami property underthe Benami Transactions (Prohibition) Act 1988 (as amended in 2016) and rules madethereunder.

(ii) (a) As explained to us the inventory has been physically verified by themanagement during the year. In our opinion the frequency of verification by themanagement is reasonable and the coverage and procedure for such verification isappropriate and discrepancies of 10% or more in aggregate for each class of inventory werenot noticed in respect of such verification.

(b) The Company has not been sanctioned working capital limits in excess of Rs. 5crore in aggregate at any points of time during the year from banks or financialinstitutions on the basis of security of current assets and hence reporting under clause3(ii) (b) of the Order is not applicable.

(iii) During the year the company had granted unsecured loan to one of the party ascovered in the register maintained under section 189 of the Companies Act 2013in respectof which:

a) The Balance outstanding at the balance sheet date with respect to such loan are Rs298.05 Lacs.

b) In our opinion the investments made and the terms and conditions of the grant ofloans during the year prima facie not prejudicial to the Company's interest.

c) In respect of loans granted the schedule of repayment of principal and payment ofinterest has not been stipulated in the agreement. Hence we are unable to make a specificcomment on the regularity of repayment of principal and payment of interest in respect ofsuch loan.

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

e) No loan granted by the Company which has fallen due during the year has beenrenewed or extended or fresh loans granted to settle the over dues of existing loans givento the same parties.

f) As disclosed in note to the financial statements the Company granted unsecured loanto one associate company which is either repayable on demand or without specifying anyterms or period of repayment. Following is the detail of the aggregate amount of loans oradvances in the nature of loans granted to promoters or related parties as defined inclause (76) of section 2 of the Companies Act 2013:

Aggregate amount of loan to associates- Repayable on demand Rs. 298.05 lacs Percentage of loan granted to the total loans 31

(iv) In our opinion and according to the information and explanations given to us theCompany has complied with the provisions of section 185 and 186 of the Act with respectto the loans and investments made.

(v) In our opinion and according to the information and explanations given to us theCompany has neither accepted any deposits from the public nor accepted any amounts whichare deemed to be deposits within the meaning of sections 73 to 76 of the Companies Act andthe rules made thereunder to the extent applicable. Accordingly the requirement toreport on clause 3 (v) of the Order are not applicable to the Company.

(vi) We have broadly reviewed the cost records maintained by the company prescribed bythe Central Government of India under section 148(1) of the Act and are of the opinionthat prima facie the prescribed accounts and records have been maintained. We havehowever not made a detailed examination of the cost records with a view to determinewhether they are accurate or complete.

(vii) According to the information and explanations given to us and based on therecords of the company examined by us in respect of statutory dues:

(a) the company is generally regular in depositing the undisputed statutory duesincluding Provident Fund Employees' State Insurance Income-tax Sales-tax Wealth TaxService Tax Custom Duty Excise Duty and other statutory dues as applicable with theappropriate authorities in India;

(b) there are no dues of Income Tax goods and service tax provident fund employees'state insurance customs duty cess and any other statutory dues which have not beendeposited on account of any disputes.

(viii) According to the records of the company examined by us and as per theinformation and explanation given to us there were no transactions relating to previouslyunrecorded income that have been surrendered or disclosed as income during the year in thetax assessments under the Income Tax Act 1961 (43 of 1961).

(ix) (a) According to the records of the company examined by us and as per theinformation and explanations given to us the company has not defaulted in repayment ofloans or other borrowings or in the payment of interest thereon to any financialinstitution or banks or lender.

(b) According to the records of the company examined by us and as per the informationand explanations given to us The Company has not been declaredwillful defaulter by anybank or financial institution or government or any government authority.

(c) According to the records of the company examined by us and as per the informationand explanations given to us the term loans were applied for the purpose for which theloans were obtained.

(d) According to the records of the company examined by us and as per the informationand explanations given to us on an overall examination of the financial statements of theCompany no funds raised on short-term basis have been used for long-term purposes by theCompany.

(e) According to the records of the company examined by us and as per the informationand explanations given to us on an overall examination of the financial statements of theCompany the Company has not taken any funds from any entity or person on account of or tomeet the obligations of its subsidiaries or associate companies.

(f) According to the records of the company examined by us and as per the informationand explanations given to us the Company has not raised loans during the year on thepledge of securities held in its subsidiaries or associate companies. Hence therequirement to report on clause (ix) (f) of the Order is not applicable to the Company.

(x) (a) According to the information and explanations given to us and based on ourexamination of the records of the company the Company has not raised moneys by way ofinitial public offer or further public offer (including debt instruments) during the yearand hence reporting under clause 3(x) (a) of the Order is not applicable.

(b) According to the information and explanations given to us and based on ourexamination of the records of the company during the year the Company has not made anypreferential allotment or private placement of shares or convertible debentures (fully orpartly or optionally) during the year under audit and hence reporting under clause 3(x)(b) of the Order is not applicable.

(xi) (a) According to the information and explanations given to us no material fraudby the Company or on the Company by its officers or employees has been noticed or reportedduring the course of our audit.

(b) According to the information and explanations given to us during the year and uptothe date of this audit report no report under sub-section (12) of section 143 of theCompanies Act 2013 has been filed by the secretarial auditor or by us in Form ADT-4 asprescribed under rule 13 of Companies (Audit and Auditors) Rules 2014 with the CentralGovernment.

(c) According to the information and explanations given to us during the year thereare no whistle blower complaints received by the company during the year.

(xii) The Company is not a Nidhi Company and hence reporting under clause (xii) of theOrder is not applicable.

(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 Section 177 and 188 of the Companies Act 2013 where applicable anddetails of such transactions have been disclosed in the Financial Statements as requiredby the applicable accounting standards.

(xiv) (a) In our opinion the Company has an adequate internal audit system commensuratewith the size and the nature of its business.

(b) We have considered the internal audit reports for the year under audit issued tothe Company during the year and till date in determining the nature timing and extent ofour audit procedures.

(xv) In our opinion during the year the Company has not entered into any non-cashtransactions with its directors or persons connected with its directors. Hence provisionsof section 192 of the Companies Act 2013 are not applicable to the Company.

(xvi) (a) In our opinion the Company is not required to be registered under section45-IA of the Reserve Bank of India Act 1934.

(b) According to the information and explanations given to us and based on ourexamination of the records of the company the Company has not conducted any Non-BankingFinancial or Housing Finance activities without obtained a valid Certificate ofRegistration (CoR) from the Reserve Bank of India as per the Reserve Bank of India Act1934.

(c) According to the information and explanations given to us and based on ourexamination of the records of the company the Company is not a Core Investment Company asdefined in the regulations made by Reserve Bank of India. Accordingly the requirement toreport on clause 3(xvi) (c) of the Order is not applicable to the Company.

(d) In our opinion there is one core investment company within the Group (as definedin the Core Investment Companies (Reserve Bank) Directions 2016).

(xvii) In our opinion there is no cash loss in the financial year and in theimmediately preceding financial year.

(xviii) There has been no resignation of the statutory auditors of the Company duringthe year.

(xix) On the basis of the financial ratios ageing and expected dates of realization offinancial assets and payment of financial liabilities other information accompanying thefinancial statements and our knowledge of the Board of Directors and Management plans andbased on our examination of the evidence supporting the assumptions nothing has come toour attention which causes us to believe that any material uncertainty exists as on thedate of the audit report indicating that Company is not capable of meeting its liabilitiesexisting at the date of balance sheet as and when they fall due within a period of oneyear from the balance sheet date. We however state that this is not an assurance as tothe future viability of the Company. We further state that our reporting is based on thefacts up to the date of the audit report and we neither give any guarantee nor anyassurance that all liabilities falling due within a period of one year from the balancesheet date will get discharged by the Company as and when they fall due.

(xx) According to the information and explanations given to us and based on ourexamination of the records of the company there are no unspent amounts that are requiredto be transferred to a fund specified in Schedule VII to the companies Act (the Act) incompliance with second proviso to sub section 5 of section 135 of the Act. Accordinglyreporting under clause 3(xx) (a) and (b) of the Order is not applicable.

For Rakesh S Jain & Associates
Chartered Accountants
Firm Registration Number: 010129S
Sd/-
Place: Secunderabad (Pankaj Chandak)
Dated: 23rd day of May 2022 Partner
M. No. 229355
UDIN: 22229355AMGZYA2092

ANNEXURE "B " TO THE INDEPENDENT AUDITOR'S REPORT

(Referred to in paragraph 1(f) under 'Report on Other Legal and RegulatoryRequirements' section of our report to the Members of PANKAJ POLYMERS LIMITED of evendate)

Report on the Internal Financial Controls Over Financial Reporting under Clause (i) ofSubsection 3 of Section 143 of the Companies Act 2013 ("the Act")

We have audited the internal financial controls with reference to Financial Statementsof PANKAJ POLYMERS LIMITED ("the Company") as at 31st March 2022 inconjunction with our audit of the financial statements of the Company for the year endedon that date.

Management's Responsibility for Internal Financial Controls

The Company's management is responsible for establishing and maintaining internalfinancial controls based on the internal control over financial reporting criteriaestablished by the Company considering the essential components of internal control statedin the Guidance Note on Audit of Internal Financial Controls over Financial Reportingissued by the Institute of Chartered Accountants of India ('ICAI'). These responsibilitiesinclude the design implementation and maintenance of adequate internal financial controlsthat were operating effectively for ensuring the orderly and efficient conduct of itsbusiness including adherence to company's policies the safeguarding of its assets theprevention and detection of frauds and errors the accuracy and completeness of theaccounting records and the timely preparation of reliable financial information asrequired under the Companies Act 2013.

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 in accordancewith the Guidance Note on Audit of Internal Financial Controls over Financial Reporting(the "Guidance Note") and the Standards on Auditing issued by ICAI and deemed tobe prescribed under section 143(10) of the Companies Act 2013 to the extent applicableto an audit of internal financial controls both applicable to an audit of InternalFinancial Controls and both issued by the Institute of Chartered Accountants of India.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 performing procedures to obtain audit evidence about the adequacy ofthe internal financial controls system over financial reporting and their operatingeffectiveness. Our audit of internal financial controls over financial reporting includedobtaining an understanding of internal financial controls over financial reportingassessing the risk that a material weakness exists and testing and evaluating the designand operating effectiveness of internal control based on the assessed risk. The proceduresselected depend on the auditor's judgment including the assessment of the risks ofmaterial misstatement of the financial statements whether due to fraud or error.

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

Meaning of Internal Financial Controls over Financial Reporting

A company's internal financial control over financial reporting is a process designedto provide reasonable assurance regarding the reliability of financial reporting and thepreparation of financial statements for external purposes in accordance with generallyaccepted accounting principles. A company's internal financial control over financialreporting includes those policies and procedures that (1) pertain to the maintenance ofrecords that in reasonable detail accurately and fairly reflect the transactions anddispositions of the assets of the company; (2) provide reasonable assurance thattransactions are recorded as necessary to permit preparation of financial statements inaccordance with generally accepted accounting principles and that receipts andexpenditures of the company are being made only in accordance with authorizations ofmanagement and directors of the company; and (3) provide reasonable assurance regardingprevention or timely detection of unauthorized acquisition use or disposition of thecompany's assets that could have a material effect on the financial statements.

Inherent Limitations of Internal Financial Controls over Financial Reporting

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

Opinion

In our opinion to the best of our information and according to the explanations givento us the Company has in all material respects an adequate internal financial controlssystem over financial reporting and such internal financial controls over financialreporting were operating effectively as at 31 March 2022 based on the criteria forinternal financial control over financial reporting established by the Company consideringthe essential components of internal control stated in the Guidance Note on Audit ofInternal Financial Controls Over Financial Reporting issued by the Institute of CharteredAccountants of India.

For Rakesh S Jain & Associates
Chartered Accountants
Firm Registration Number: 0010129S
Sd/-
Place: Secunderabad (Pankaj Chandak)
Dated: 23rd day of May 2022 Partner
M. No. 229355
UDIN:22229355AMGZYA2092

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