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Prakash Industries Ltd.

BSE: 506022 Sector: Metals & Mining
NSE: PRAKASH ISIN Code: INE603A01013
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OPEN 19.85
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VOLUME 15277
52-Week high 82.01
52-Week low 18.55
P/E 1.53
Mkt Cap.(Rs cr) 356
Buy Price 20.80
Buy Qty 526.00
Sell Price 20.90
Sell Qty 50.00
OPEN 19.85
CLOSE 20.00
VOLUME 15277
52-Week high 82.01
52-Week low 18.55
P/E 1.53
Mkt Cap.(Rs cr) 356
Buy Price 20.80
Buy Qty 526.00
Sell Price 20.90
Sell Qty 50.00

Prakash Industries Ltd. (PRAKASH) - Auditors Report

Company auditors report

To

THE MEMBERS OF PRAKASH INDUSTRIES LIMITED

Report on the Audit of the Financial Statements Qualified Opinion

We have audited the accompanying financial statements of Prakash Industries Limited("the Company") which comprise the Balance Sheet as at March 31 2019 theStatement of Profit and Loss (including Other Comprehensive Income) the Statement ofChanges in Equity and the Statement of Cash Flows for the year ended on that date and asummary of the significant accounting policies and other explanatory information(hereinafter referred to as "the financial statements").

In our opinion and to the best of our information and according to the explanationsgiven to us except for the effects of the matter(s) described in the Basis for QualifiedOpinion section of our report the aforesaid financial statements give a true and fairview in conformity with the accounting principles generally accepted in India of thestate of affairs of the Company as at March 31 2019 the profit and total comprehensiveincome changes in equity and its cash flows for the year ended on that date.

Basis for Qualified Opinion

(a) We refer that the deferred tax liability Rs. 1446 lakhs for the year ended as onMarch 31 2019 respectively has been adjusted against Securities Premium by the Company interms of a court order. Further the MAT Credit Entitlement not availed within the timeallowed aggregating to Rs. 2394 lakhs for the year ended March 31 2019 has been adjustedagainst retained earning s. Had the deferred tax liability been accounted for pursu ant toInd AS -12 'Income Taxes' net profit and total comprehensive income after tax for theyear ended on March 31 2019 would have been lower by Rs. 3840 lakhs respectively.

(b) We refer note 41 to the financial statements an amount of Rs. 38256 lakhs havebeen transferred from General Reserve to statement of profit and loss by the Company. Hadthis adjustment not been made net profit after tax for the year ended on March 31 2019would have been lower by Rs. 38256 lakhs.

We conducted our audit of the financial statements in accordance with the Standards onAuditing specified under section 143(10) of the Act (SAs). Our responsibilities underthose Standards are further described in the Auditor's Responsibilities for the Audit ofthe Financial Statements section of our report. We are independent of the Company inaccordance with the Code of Ethics issued by the Institute of Chartered Accountants ofIndia (ICAI) together with the independence requirements that are relevant to our audit ofthe financial statements under the provisions of the Act and the Rules made thereunderand we have fulfilled our other ethical responsibilities in accordance with theserequirements and the ICAI's Code of Ethics. We believe that the audit evidence we haveobtained is sufficient and appropriate to provide a basis for our qualified audit opinionon the financial statements.

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. Inaddition to the matter described in the Basis for Qualified Opinion section we havedetermined the matters described below to be the key audit matters to be communicated inour report.

S No. Key Audit Matters Auditor's Response
1. Assessment of litigations and related disclosure of contingent liabilities. Refer to Note 32 to the Financial Statements- "Use of estimates and critical accounting judgements - Provisions and contingent liabilities". Our audit procedures included the following: - We understood assessed and tested the design and operating effectiveness of key controls surrounding assessment of litigations relating to the relevant laws and regulations;
As at March 31 2019 the Company has exposures towards litigations relating to various matters as set out in the aforesaid Notes. Significant management judgement is required to assess such matters to determine the probability of occurrence of material outflow of economic resources and whether a provision should be recognised or a disclosure should be made. The management judgement is also supported with legal advice in certain cases as considered appropriate. As the ultimate outcome of the matters are uncertain and the positions taken by the management are based on the application of their best judgement related legal advice including those relating to interpretation of laws/regulations it is considered to be a Key Audit Matter. - We discussed with management the recent developments and the status of the material litigations which were reviewed and noted by the audit committee;
- We performed our assessment on a test basis on the underlying calculations supporting the contingent liabilities/other significant litigations made in the Financial Statements;
- We used auditor's experts to gain an understanding and to evaluate the disputed tax matters;
- We evaluated management's assessments by understanding precedents set in similar cases and assessed the reliability of the management's past estimates/judgements;
- We evaluated management's assessment around those matters that are not disclosed or not considered as contingent liability as the probability of material outflow is considered to be remote by the management; and
2. As described in Note 3.4 of the financial statements. The Company recognises revenues when control of the goods is transferred to the customer at an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods. - We assessed the adequacy of the Company's disclosures. Based on the above work performed management's assessment in respect of litigations and related disclosures relating to contingent liabilities/other significant litigations in the Financial Statements are considered to be reasonable. Following procedures have been performed to address this key audit matter:
- Considered the Company's revenue recognition policy and its compliance in terms of Ind AS 115 'Revenue from contracts with customers'.
The terms of sales arrangements including the timing of transfer of control delivery specifications create complexity and judgement in determining timing of sales revenues. The risk is therefore that revenue may not be recognised in the correct period in accordance with Ind AS 115. - Assessed the design and tested the operating effectiveness of internal controls related to revenue recognition.
Accordingly due to the risk associated with revenue recognition it was determined to be a key audit matter in our audit of the financial statements. - Performed sample test of individual sales transaction and traced to sales invoices sales orders and other related documents. Further in respect of the samples tested checked that the revenue has been recognised as per the incoterms / when the conditions for revenue recognitions are satisfied.
- Selected sample of sales transactions made pre and post year end agreed the period of revenue recognition to underlying documents.
- Assessed the relevant disclosures made within the financial statements.
3. As described in Note 3.20 of the financial statements. A business combination in nature of demerger has been taken place in which significant judgement were required related to; Following procedures have been performed to address this key audit matter:
-determining the acquisition date; - We reviewed the board resolution to ensure the approval of the scheme of demerger and other power used to give effect of demerger.
-derecognizing the identifiable assets and assumed liabilities; and - We reviewed the approved Scheme of Arrangement to ensure the acquisition date to identify assets and liabilities to be transferred to resulting companies
-Determination of the consideration of business combination including contingent consideration. - We refer the applicable accounting standard to ensure the effect of demerger in its financial statement.

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 Annexures to Board's Report BusinessResponsibility Report Corporate Governance and Shareholder's Information but does notinclude the 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 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.

Management's Responsibility for the Financial Statements

The Company's Board of Directors is responsible for the matters stated in section134(5) of the Act with respect to the preparation of these financial statements that givea true and fair view of the financial position financial performance total comprehensiveincome changes in equity and cash flows of the Company in accordance with the Ind AS andother accounting principles generally accepted in India. This responsibility also includesmaintenance of adequate accounting records in accordance with the provisions of the Actfor safeguarding the assets of the Company and for preventing and detecting frauds andother irregularities; 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 mattersrelated to going concern and using the going concern basis of accounting unless managementeither intends to liquidate the Company or to cease operations or has no realisticalternative but to do so.

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

Auditor's Responsibilities for the Audit of the 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 system in place and the operatingeffectiveness 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 thoughtto 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 2016 ("the Order")issued by the Central Government of India in terms of sub-section (11) of section 143 ofthe Companies Act 2013 we give in the "Annexure A" a statement on the mattersspecified in paragraphs 3 and 4 of the Order to the extent applicable.

As required by Section 143(3) of the Act based on our audit we report that:

a) We have sought and except for the matters descried under 'Basis for QualifiedOpinion' paragraph have obtained all the information and explanations which to the bestof our knowledge and belief were necessary for the purposes of our audit.

b) Except for the effects of matters descried under 'Basis for Qualified Opinion'paragraph in our opinion proper books of account as required by law have been kept bythe Company so far as it appears from our examination of those books.

c) The Balance Sheet the Statement of Profit and Loss including Other ComprehensiveIncome Statement of Changes in Equity and the Statement of Cash Flow dealt with by thisReport are in agreement with the relevant books of account.

d) In our opinion except for the effects of matters descried under 'Basis forQualified Opinion' paragraph the aforesaid financial statements comply with the Ind ASspecified under Section 133 of the Act read with Rule 7 of the Companies (Accounts)Rules 2014.

e) On the basis of the written representations received from the directors as on March31 2019 taken on record by the Board of Directors none of the directors is disqualifiedas on March 31 2019 from being appointed as a director in terms of Section 164 (2) of theAct.

f) The qualification relating to the maintenance of account and other matters connectedthere with are as stated in the 'Basis for Qualified Opinion' paragraph.

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". Our report expresses a modified opinion on theadequacy and operating effectiveness of the Company's internal financial controls overfinancial reporting.

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

i. The Company has disclosed the impact of pending litigations on its financialposition in its financial statements (Refer note no 32).

ii. Except for the effects of matters described under 'Basis for Qualified Opinion'paragraph the Company has made provision as required under the applicable law oraccounting standards for material foreseeable losses if any on long-term contractsincluding derivative contracts.

iii. There has been no delay in transferring amount required to be transferred to theInvestor Education and protection Fund by the Company during the year.

i) With respect to the matter to be included in the Auditors' report under Section197(16) :

In our opinion and according to the information and explanation given to us theremuneration paid during the current year by the Company is in accordance with theprovisions of Section 197 of the Act. The Ministry of Corporate Affairs has not prescribedother details under Section 197(16) which are required to be commented upon by us.

For Chaturvedi & Co.
Chartered Accountants
Firm Registration No. 302137E
Pankaj Chaturvedi
New Delhi Partner
21st May 2019 Membership No. 091239

ANNEXURE 'A' TO THE INDEPENDENT AUDITOR'S REPORT

(Referred to in paragraph 2 under 'Report on Other Legal and Regulatory Requirements'section of our report to the Members of PRAKASH INDUSTRIES LIMITED of even date)

i. (a) The Company has maintained proper records showing full particulars includingquantitative details and situation of fixed assets.

(b) The fixed assets have been physically verified during the year by the management inaccordance with a regular programme of verification which in our opinion is reasonablehaving regard to the size of the company and the nature of its assets. According to theinformation and explanations given to us no material discrepancies were noticed on suchverification.

(c) According to information and explanation given to us the title deeds of theimmovable property have been mortgaged with the banks/ Financial Institutions etc. forsecuring the borrowings and loan raised by the Company. On the basis of our examination ofthe records of the Company and copy of the title deeds of immovable properties the titledeeds of immovable properties are held in the name of the Company except for one case offreehold land having value of Rs. 20 lakhs. In respect of immovable properties been takenon lease the lease agreements are in the name of the Company.

ii. According to the information and explanation given to us the management hasconducted physical verification of inventory at reasonable intervals during the year. Thediscrepancies noticed on verification between physical inventory and book record s w erenot material and have been properly dealt with in the book of account.

iii. According to the information and explanations given to us the Company has notgranted any loan secured or unsecured

to companies firms limited liabilities partnership or other parties covered in theregister maintained under Section 189 of the Companies Act 2013. Accordingly paragraph 3(iii)(a) (iii)(b) and (iii)(c) of the Order are not applicable to the Company.

iv. In our opinion and according to the information and explanations given to us theCompany has complied with the provisions of Sections 185 and 186 of the Act in respect ofgrant of loans making investments and providing guarantees and securities as applicable.

v. According to the information and explanations given to us the Company has notaccepted any deposits within the meaning of Sections 73 to 76 of the Act and the rulesframed there under during the year. Accordingly the provisions of Para 3 (v) of the Orderare not applicable to the Company.

vi. We have broadly reviewed the cost records maintained by the Company pursuant to theRules made by the Central Government under sub-section (1) of Section 148 of the Act andare of the opinion that prima facie the prescribed accounts and records have been madeand maintained. We have however not made a detailed examination of these records with aview to determining whether they are accurate or complete.

vii. (a) According to information and explanations given to us and the records of theCompany examined by us the Company is generally regular in depositing undisputedstatutory dues in respect of provident fund employee's state insurance income tax goodsand service tax duty of customs cess and any other material statutory dues applicable toit with the appropriate authorities except income tax of Rs. 1718 lakhs is pending to bedeposited since more than six months.

(b) According to the information and explanations given to us and the records of theCompany examined by us there were no outstanding dues in respect of provident fundemployee's state insurance income tax goods and service tax duty of customs cess andother material statutory dues which as at March 31 2019 have not been deposited onaccount of any dispute except the following:

Name of Statue Nature of Dues Amount ( Rs. in Lakhs) Period to which the amount relates Forum where the dispute is pending
Central Excise Act 1944 Excise Duty 386.15 2001-2006 CESTAT New Delhi
80.22 2006-2014 Appellate Authority - Asst. Commissioner

viii. According to the information and explanations given to us there is no loan orborrowing taken from Government and the Company has not defaulted in repayment of loans orborrowings to a Financial Institution Bank or dues to Debenture holders. As stated innote 17(d) of the financial statements interest of Rs. 312.17 lakhs and Rs. 251.14 lakhsdue upto 30th September 2018 and on 31st March 2019 respectivelycould not be remitted by the Company to the Foreign Currency Convertible Bond holders dueto non-furnishing of the bank account particulars by them.

ix. According to the information and explanations given to us the Company has notraised any money by way of initial public offer or further public offer (including debtinstruments) and term loans have been applied for the purposes for which raised.

x According to the information and explanations given to us no fraud by the Company oron the Company by its officers or employees have been noticed or reported during the year.

xi. According to the information and explanations given to us and based on the auditprocedures conducted by us the managerial remuneration paid or provided during the yearis in accordance with the requisite approvals mandated by the provisions of section 197read with Schedule V to the Act. The Company has secured refund of excess remuneration inrespect of earlier year pending approval of appropriate authority.

xii. In our opinion and according to the information and explanations given to us theCompany is not a Nidhi Company.

Accordingly the provisions of Para 3 (xii) of the Order are not applicable to theCompany.

xiii. In our opinion and according to the information and explanations given to us andbased on our examination of the records of the Company all transactions with the relatedparties are in compliance with sections 177 and 188 of the Act where applicable and thedetails have been disclosed in the financial statements as required by the applicableaccounting standards.

xiv. According to the information and explanations given to us the Company has duringthe year made allotment of Equity shares to the Foreign Currency Convertible Bond (FCCB)holders on exercising the option of conversion by them as per the terms of the FCCB and toholder of share warrants. The requirements of section 42 of the Companies Act 2013 havebeen complied with by the Company to the extent applicable. The Company has received moneyagainst the share warrants during the year. The money so raised have been used for thepurpose for which funds were raised.

xv. According to the information and explanations given to us and based on ourexamination of the records of the Company the Company has not entered into any non-cashtransactions with directors or persons connected with them. Accordingly the provisions ofsection 192 of the Companies Act 2013 are not applicable to the Company.

xvi. In our opinion the Company is not required to be registered under section 45 IAof the Reserve Bank of India Act 1934.

For Chaturvedi & Co.
Chartered Accountants
Firm Registration No. 302137E
Pankaj Chaturvedi
New Delhi Partner
21st May 2019 Membership No. 091239

Annexure B referred to in Independent Auditor's Report of even date to the members ofPRAKASH INDUSTRIES LIMITED ("the Company") on the financial statements for theyear ended March 31 2019

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

We have audited the internal financial controls over financial reporting of PRAKASHINDUSTRIES LIMITED ("the Company") as of March 312019 in conjunction with ouraudit of the financial statements of the Company for the year ended on 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. These responsibilities includethe design implementation and maintenance of adequate internal financial controls thatwere operating effectively for ensuring the orderly and efficient conduct of its businessincluding adherence to company's policies the safeguarding of its assets the preventionand detection of frauds and errors the accuracy and completeness of the accountingrecords and the timely preparation of reliable financial information as required underthe 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 issued by ICAI anddeemed to be prescribed under section 143(10) of the Companies Act 2013 to the extentapplicable to an audit of internal financial controls both issued by the Institute ofChartered Accountants of India and 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 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 included obtaining anunderstanding of internal financial controls over financial reporting assessing the riskthat a material weakness exists and testing and evaluating the design and operatingeffectiveness of internal control based on the assessed risk. The procedures selecteddepend on the auditor's judgment including the assessment of the risks of materialmisstatement 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 systemover financial reporting.

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 authorisations ofmanagement and directors of the Company; and (3) provide reasonable assurance regardingprevention or timely detection of unauthorised acquisition use or disposition of thecompany's assets that could have a 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.

Basis of qualified opinion

The Company did not have appropriate internal financial controls in respect of controlover process of compliance of Ind As-12 "Income Tax" and accounting thereof. Theinadequate internal controls over financial reporting in respect of aforesaid matters haveeffect on the reported profit for the year.

Qualified opinion

In our opinion and according to the information and explanations given to us exceptfor the effects of matters described in "Basis of qualified opinion" paragraphabove 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 March 312019 based on the internal controlover financial reporting criteria established by the Company considering the essentialcomponents of internal control stated in the Guidance Note on Audit of Internal FinancialControls Over Financial Reporting issued by the Institute of Chartered Accountants ofIndia.

We have considered matters reported in "Basis of qualified opinion" paragraphin determining the nature timing and extent of audit tests applied in our audit of theStandalone financial statements of the Company for the March 312019.

For Chaturvedi & Co.
Chartered Accountants
Firm Registration No. 302137E
Pankaj Chaturvedi
New Delhi Partner
21st May 2019 Membership No. 091239