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Saksoft Ltd.

BSE: 590051 Sector: IT
NSE: SAKSOFT ISIN Code: INE667G01023
BSE 09:26 | 09 Feb 146.25 1.35
(0.93%)
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145.00

HIGH

146.35

LOW

144.55

NSE 09:08 | 09 Feb 145.30 0.45
(0.31%)
OPEN

145.30

HIGH

145.30

LOW

145.30

OPEN 145.00
PREVIOUS CLOSE 144.90
VOLUME 11925
52-Week high 155.50
52-Week low 68.25
P/E 47.48
Mkt Cap.(Rs cr) 1,546
Buy Price 146.05
Buy Qty 101.00
Sell Price 146.25
Sell Qty 88.00
OPEN 145.00
CLOSE 144.90
VOLUME 11925
52-Week high 155.50
52-Week low 68.25
P/E 47.48
Mkt Cap.(Rs cr) 1,546
Buy Price 146.05
Buy Qty 101.00
Sell Price 146.25
Sell Qty 88.00

Saksoft Ltd. (SAKSOFT) - Auditors Report

Company auditors report

To

The Members of SAKSOFT LIMITED

Report on the Audit of the Standalone Financial Statements

Opinion

We have audited the standalone financial statements of SAKSOFT LIMITED("the Company") which comprise the Balance Sheet as at 31st March 2022 and thestatement of Profit and Loss (including Other Comprehensive Income) statement of changesin equity and statement of cash flows for the year then ended and notes to the financialstatements including a summary of significant accounting policies and other explanatoryinformation (hereinafter referred to as "the standalone financial statements").

In our opinion and to the best of our information and according to theexplanations given to us the aforesaid financial statements give the information requiredby the Companies Act 2013 (the "Act") in the manner so required and give a trueand fair view in conformity with Indian Accounting Standards prescribed under section 133of the Act read with the Companies (Indian Accounting Standards) Rules 2015 as amended("Ind AS") and other accounting principles generally accepted in India of thestate of affairs of the Company as at March 31 2022 and profit total comprehensiveincome changes in equity and its cash flows for the year ended on that date.

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing(SAs) specified under section 143(10) of the Companies Act 2013. Our responsibilitiesunder those Standards are further described in the Auditor's Responsibilities for theAudit of the Financial Statements section of our report. We are independent of the Companyin accordance with the Code of Ethics issued by the Institute of Chartered Accountants ofIndia together with the ethical requirements that are relevant to our audit of thefinancial statements under the provisions of the Companies Act 2013 and the Rulesthereunder and we have fulfilled our other ethical responsibilities in accordance withthese requirements and the Code of Ethics. We believe that the audit evidence we haveobtained is sufficient and appropriate to provide a basis for our opinion on thestandalone financial statements.

Key Audit Matters

Key audit matters are those matters that in our professional judgmentwere of most significance in our audit of the financial statements of the current period.These matters were addressed in the context of our audit of the financial statements andin forming our opinion thereon and we do not provide a separate opinion on these matters.

Valuation of investments in subsidiaries:

The carrying amount of the company's investments in its subsidiariesheld at cost amount to Rs.1172.53 million (representing 65 % of the total assets) as at31st March 2022. The recoverability of these amounts are tested by comparing the carryingvalue of these Equity Investments of the parent in its subsidiaries with their respectivefair value derived by the valuation principles prescribed by Ind AS 113 - Fair ValueMeasurement. In view of the significance of the assumptions underlying the ascertainmentof the fair value of the individual investments valuation of subsidiaries is considered akey audit matter.

How the matter was disposed of:

The Management reviews the need for impairment of its investments inits subsidiaries by comparing the carrying amount of investments with the fair value ofsuch investments derived under the principles contained in Ind AS 113 Fair ValueMeasurement. In doing so the amount by which the present value of the free cash flowsfall below the carrying value of investments an impairment provision to that extent isconsidered in the books. Such provision is reviewed at every subsequent reporting date fornecessary adjustments as may be required.

Principal audit procedures:

We reviewed the process of impairment assessment and selection ofvaluation model for deriving the fair value of the Company's equity investments withreference to assumptions underlying ascertainment of future free cash flows from each CashGenerating Unit and concluded that in view of the present values of such cash flowsbeing in excess of the cost of investments carried in parent's books.

Other Information

The Company's Board of Directors is responsible for the preparation ofthe other information. The other information comprises the information included inManagement Discussion and Analysis Board's Report including Annexures to Board's Reportbut does not include the standalone and consolidated financial statements and ourrespective auditor's report thereon.

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

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

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

Management's Responsibility for the Financial Statements

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

In preparing the standalone financial statements the Board ofDirectors is responsible for assessing the Company's ability to continue as a goingconcern disclosing as applicable matters related to going concern and using the goingconcern basis of accounting unless management either intends to liquidate the Company orto cease operations or has no realistic alternative but to do so.

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

Auditor's Responsibility

Our objectives are to obtain reasonable assurance about whether thefinancial statements as a whole are free from material misstatement whether due tofraud or error and to issue an audit report that includes our opinion. Reasonableassurance is a high level of assurance but is not a guarantee that an audit conducted inaccordance with Standards on Auditing will always detect a material misstatement where itexists. Mis-statements can arise from fraud or error and are considered material ifindividually or in the aggregate they could reasonably be expected to influence theeconomic decisions of users taken on the basis of these standalone financial statements.

As part of an audit in accordance with Standards on Auditing weexercise professional judgment and maintain professional skepticism throughout the audit.We also:

• Identify and assess the risks of material misstatement of thefinancial statements whether due to fraud or error design and perform audit proceduresresponsive to those risks and obtain audit evidence that is sufficient and appropriate toprovide a basis for our opinion. The risk of not detecting a material misstatementresulting from fraud is higher than for one resulting from error as fraud may involvecollusion forgery intentional omissions misrepresentations or the override of internalcontrol.

• Obtain an understanding of internal control relevant to theaudit in order to design audit procedures that are appropriate in the circumstances. Undersection 143(3)(i) of the Companies Act 2013 we are also responsible for expressing ouropinion on whether the Company has an adequate internal financial controls system in placeand operating effectiveness of such controls.

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

• Conclude on the appropriateness of management's use of the goingconcern basis 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 report to the relateddisclosures in the standalone financial statements or if such disclosures are inadequateto modify our opinion. Our conclusions are based on the audit evidence obtained up to thedate of our report.

However future events or conditions may cause the Company to cease tocontinue as a going concern.

• Evaluate the overall presentation structure and content of thefinancial statements including the disclosures and whether the financial statementsrepresent the underlying transactions and events in a manner that achieves fairpresentation.

Materiality is the magnitude of misstatements in the standalonefinancial statements that individually or in aggregate makes it probable that theeconomic decisions of a reasonably knowledgeable user of the standalone financialstatements may be influenced. We consider quantitative materiality and qualitative factorsin

i. planning the scope of our audit work and in evaluating the resultsof our work; and

ii. to evaluate the effect of any identified misstatements in thestandalone financial statements.

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

We also provide those charged with governance with a statement thatwe have complied with relevant ethical requirements regarding independence andcommunicate to them all relationships and other matters that may reasonably be thought tobear on our independence and where applicable related safeguards.

From the matters communicated with those charged with governance wedetermine those matters that were of most significance in the audit of the financialstatements of the current period and are therefore the key audit matters. We describethese matters in our auditor's report unless law or regulation precludes public disclosureabout the matter or when in extremely rare circumstances we determine that a mattershould not be communicated in our report because the adverse consequences of doing sowould reasonably be expected to outweigh the public interest benefits of suchcommunication.

Report on Other Legal and Regulatory Requirements

1. As required by the Companies (Auditor's Report) Order 2020("Order") issued by the Central Government of India in terms of Section 143(11)of the Act we give in the "Annexure A" a statement on the matters specified inparagraph 3 and 4 of the Order.

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

(a) We have sought and obtained all the information and explanationswhich to the best of our knowledge and belief were necessary for the purposes of ouraudit;

(b) In our opinion proper books of account as required by law havebeen kept by the Company so far as it appears from our examination of those books;

(c) The Standalone Balance Sheet the Standalone Statement of Profitand Loss including other comprehensive income the Standalone Statement of Cash Flows andStatement of Changes in Equity dealt with by this Report are in agreement with the booksof account;

(d) In our opinion the aforesaid standalone financial statementscomply with the Ind AS specified under Section 133 of the Act.

(e) On the basis of the written representations received from thedirectors taken on record by the Board of Directors none of the directors is disqualifiedas on 31st March 2022 from being appointed as a director in terms of Section 164 (2) ofthe Act;

(f) With respect to the adequacy of the internal financial controlswith reference to financial reporting of the Company and the operating effectiveness ofsuch controls refer to our separate Report in "Annexure B"; Our reportexpresses an unmodified opinion on the adequacy and operating effectiveness of theCompany's internal financial controls with reference to financial reporting.

(g) With respect to the other matters to be included in the Auditor'sReport in accordance with the requirements of section 197(16) of the Act as amended; Inour opinion and to the best of our information and according to the explanations given tous the remuneration paid by the Company to its directors during the year is in accordancewith the provisions of section 197 of the Act.

(B) 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 asamended in our opinion and to the best of our information and according to theexplanations given to us:

(a) The Company has disclosed the impact of pending litigations on itsfinancial position in its financial statements - Refer Note 22 (a) to the standalonefinancial statements;

(b) The Company has long-term contracts and derivative contracts forwhich there were no material foreseeable losses;

(c) There has been no delay in transferring amounts required to betransferred to the Investor Education and Protection Fund by the Company;

(d) (i) The Management has represented that to the best of itsknowledge and belief no funds have been advanced or loaned or invested (either fromborrowed funds or share premium or any other sources or kind of funds) by the Company toor in any other persons or entities including foreign entities("Intermediaries") with the understanding whether recorded in writing orotherwise that the Intermediary shall:

• directly or indirectly lend or invest in other persons orentities identified in any manner whatsoever ("Ultimate Beneficiaries") by or onbehalf of the Company or

• provide any guarantee security or the like to or on behalf ofthe Ultimate Beneficiaries.

(ii) The management has represented that to the best of its knowledgeand belief no funds have been received by the Company from any persons or entitiesincluding foreign entities ("Funding Parties") with the understanding whetherrecorded in writing or otherwise that the Company shall:

• directly or indirectly lend or invest in other persons orentities identified in any manner whatsoever ("Ultimate Beneficiaries") by or onbehalf of the Funding Party or

• provide any guarantee security or the like from or on behalfof the Ultimate Beneficiaries; and

(iii) Based on such audit procedures as considered reasonable andappropriate in the circumstances nothing has come to our notice that has caused us tobelieve that the representations under subclause (d) (i) and

(d) (ii) contain any material misstatement.

(e) (i) The final dividend proposed in the previous year declared andpaid by the Company during the year is in accordance with Section 123 of the Act asapplicable.

(ii) The interim dividend declared and paid by the Company during theyear and until the date of this report is in compliance with Section 123 of the Act.

(iii) The Board of Directors of the Company have proposed finaldividend for the year which is subject to the approval of the members at the ensuingAnnual General Meeting. The amount of dividend proposed is in accordance with section 123of the Act as applicable.

For R.G.N. Price & Co.

Chartered Accountants

Firm registration no. 002785S
Mahesh Krishnan

Partner

Place: Chennai M.No.: 206520
Date: 26th May 2022 UDIN: 22206520AJPXXX3632

Annexure A to the Independent Auditors' Report

(Referred to in paragraph 2 under ‘Report on Other Legal andRegulatory Requirements' section of our report to the Members of SAKSOFT LIMITED ofeven date)

I (a) (A) The Company has maintained proper records for its propertyplant and equipment showing full particulars including quantitative details and situationof those assets.

(B) The Company has maintained proper records for its intangibleassets.

(b) The Company has a policy of physically verifying its propertyplant and equipment once in two years which in our opinion is reasonable having regard tothe size of the Company and its business. The Company had physically verified the assetsduring the year.

(c) According to information and explanations given to us and on thebasis of examination of records of the Company there are no immovable properties held inthe name of the Company.

(d) The company has not revalued its Property plant and equipment(including Right of Use assets) or intangible assets.

(e) In our opinion and according to the information and explanationsgiven to us there are no proceedings initiated or pending against the company for holdingany benami property under the Benami Transactions

(Prohibition) Act 1988 (45 of 1988) and rules made thereunder.

II (a) In our opinion and according to the information and explanationsgiven to us having regard to the nature of the Company's business / activitiesduring the year clause (ii) of paragraph 3 of the Order relating to inventories is notapplicable to the company.

(b) During the year the Company has not been sanctioned workingcapital limits in excess of five crore rupees in aggregate from banks or financialinstitutions on the basis of security of current assets and no quarterly returns orstatements filed by the company with such banks or financial III In our opinion andaccording to the information and explanations given to us during the year the Companyhas not made any investments in or provided any guarantee or security or granted any loansor advances in the nature of loans secured or unsecured to companies firmsLimitedLiability Partnerships or any other parties. Accordingly Clause 3(iii)(a) to Clause3(iii)(f) of the Order is not applicable

IV In our opinion and according to the information and explanationsgiven to us the Company has complied with the provisions of Section 185 and 186 of theAct in respect of investments made and the Company has not granted any loans to Directorsnor has granted any loan or given guarantee or security to any company body corporate orto any person.

V The Company has not accepted any deposits and the provisions ofSection 73 to 76 or any other relevant provisions of the Act and the rules framedthereunder are not applicable to the Company.

VI Having regard to the nature of the Company's business /activities the maintenance of cost records has not been specified by the CentralGovernment under section 148(1) of the Act. Accordingly clause 3(vi) of the Order is notapplicable

VII (a) The Company is regular in depositing with appropriateauthorities undisputed statutory dues including

Goods and Services Tax provident fund employees' stateinsurance Income Tax sales tax service tax duty of customs duty of excise valueadded tax cess and other statutory dues applicable to it. There are no arrears ofundisputed statutory dues outstanding as at 31st March 2022 for a period of more than sixmonths from the date they became payable.

(b) There are no dues of Goods and Services Tax provident fundemployees' state insurance Income Tax sales tax service tax duty of customs dutyof excise value added tax cess and other statutory dues which have not been deposited onaccount of any dispute as at 31st March 2022 except for an amount of 12.58 millions asdetailed below:

Name of the Statute Nature of the dues Amount involved (Rs in Million) Amount unpaid (Rs in Million) Period to which the amount relates to Forum where the dispute is pending
Income Tax Act 1961 Income Tax 29.56 5.93 A.Y. 2009-10 CIT (Appeals)
Income Tax Act 1961 Income Tax 20.45 6.56 A.Y. 2010-11 DCIT
Income Tax Act 1961 Income Tax 11.36 0.09 A.Y. 2011-12 DCIT

VIII According to the information and explanations given to us and onthe basis of our examination of the records of the Company the Company has notsurrendered or disclosed any transactions previously unrecorded as income in the books ofaccount in the tax assessments under the Income-tax Act 1961 as income during the year.

IX (a) According to the information and explanations given to us and onthe basis of our examination of the records of the Company the Company did not have anyloans or borrowings from any lender during the year. Accordingly clause 3(ix)(a) of theOrder is not applicable

(b) In our opinion and according to the information and explanationsgiven to us the company is not a declared wilful defaulter by any bank or financialinstitution or other lender

(c) According to the information and explanation given to us and therecords of the Company examined by us no term loans were obtained by the Company duringthe year.

(d) According to the information and explanation given to us and therecords of the Company examined by us no funds on short term basis were raised by theCompany during the year.

(e) In our opinion and according to the information and explanationsgiven to us the company has not taken any funds from any entity or person on account ofor to meet the obligations of its subsidiaries associates or joint ventures.

(f) In our opinion and according to the information and explanationsgiven to us the company has not raised any loans during the year on the pledge ofsecurities held in its subsidiaries joint ventures or associate companies.

X (a) The Company did not raise any money by way of initial publicoffer or further public offer (including debt instruments) during the year.

(b) According to the information and explanations given to us and onthe basis of our examination of the records of the Company the Company has not made anypreferential allotment or private placement of shares or fully or partly convertibledebentures during the year.

XI (a) During the course of our examination ofthe books and records ofthe Company carried out in accordance with the generally accepted auditing practices inIndia and according to the information and explanation given to us we have neitherobserved any instance of fraud by the Company or any fraud on the Company by its officersor employees ofthe Company nor have we been informed of such case by the Managementduring the year.

(b) According to the information and explanations given to us noreport under sub-section (12) of Section 143 of the Companies Act 2013 has been filed bythe auditors in Form ADT-4 as prescribed under Rule 13 of Companies (Audit and Auditors)Rules 2014 with the Central Government.

(c) In our opinion and according to the information an explanationsgiven to us no whistle blower complaints have been received during the year by theCompany.

XII The Company is not a Nidhi Company and hence Clause 3(xii) oftheOrder is not applicable.

XIII In our opinion and according to the information an explanationsgiven to us transactions with related parties have been disclosed in the standalonefinancial statements with details as required by Ind AS 24 "Related PartyTransactions". These transactions are in compliance with Section 177 and 188 of theAct.

XIV (a) In our opinion and based on our examination the company hasaninternal audit system commensurate with the size and nature of its business.

(b) We have considered the internal audit reports ofthe company issuedtill date for the period under audit.

XV According to the information and explanation provided to us andbased on our examination of records the Company has not entered into any non-cashtransactions with directors or persons connected with him.

XVI The Company is not required to be registered under Section 45-1Aofthe Reserve Bank of India Act 1934.

XVII The Company has not incurred cash losses in the current and in theimmediately preceding financial year

XVIII There has been no resignation of the statutory auditors duringthe year and accordingly this clause is not applicable.

XIX According to the information and explanations given to us and onthe basis of the financial ratios ageing and expected dates of realization of financialassets and payment of financial liabilities other information accompanying the financialstatements our knowledge of the Board of Directors and management plans and based on ourexamination ofthe evidence supporting the assumptions nothing has come to our attentionwhich causes us to believe that any material uncertainty exists as on the date of theaudit report that company is not capable of meeting its liabilities existing at the dateof balance sheet as and when they fall due within a period of one year from the balancesheet date. We however state that this is notan assurance as to the future viabilityofthe company. We further state that our reporting is based on the facts up to the date ofthe audit report and we neither give any guarantee nor any assurance that all liabilitiesfalling due within a period of one year from the balance sheet date will get dischargedby the company as and when they fall due.

XX In our opinion and according to the information and explanationsgiven to us there is no unspent amount under sub-section (5) of Section 135 oftheCompanies Act 2013 pursuant to any project. Accordingly clauses 3(xx)(a) and 3(xx)(b)ofthe Order are not applicable

For R.G.N. Price & Co.
Chartered Accountants
Firm registration no. 002785S
Mahesh Krishnan
Partner
Place: Chennai M.No.: 206520
Date: 26th May 2022 UDIN: 22206520AJPXXX3632

Annexure B to the Independent Auditors' Report

Report on the Internal Financial Controls under Clause (i) ofsub-section 3 of Section 143 of the Companies Act 2013 ('the Act')

We have audited the internal financial controls with reference tofinancial reporting of Saksoft Limited ('the Company') as of 31st March 2022 inconjunction with our audit of the standalone financial statements of the Company for theyear ended on that date.

Management's Responsibility for Internal Financial Controls

The Company's Board of Directors is responsible for establishing andmaintaining internal financial controls based on the internal control with reference tofinancial 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 (ICAI). These responsibilities include the design implementation and maintenance ofadequate internal financial controls that were operating effectively for ensuring theorderly and efficient conduct of its business including adherence to company's policiesthe safeguarding of its assets the prevention and detection of frauds and errors theaccuracy and completeness of the accounting records and the timely preparation ofreliable financial information as required under the Act.

Auditor's Responsibility

Our responsibility is to express an opinion on the Company's internalfinancial controls with reference to financial reporting based on our audit. We conductedour audit in accordance with the Guidance Note on Audit of Internal Financial ControlsOver Financial Reporting (the 'Guidance Note'34) and the Standards on Auditing to theextent applicable to an audit of internal financial controls both issued by the Instituteof Chartered Accountants of India. Those Standards and Guidance Note require that wecomply with ethical requirements and plan and perform the audit to obtain reasonableassurance about whether adequate internal financial controls with reference to financialreporting was established and maintained and if such controls operated effectively in allmaterial respects.

Our audit involves performing procedures to obtain audit evidence aboutthe adequacy of the internal financial controls system with reference financial reportingand their operating effectiveness.

Our audit of internal financial controls with reference to financialreporting included obtaining an understanding of internal financial controls withreference to financial reporting assessing the risk that a material weakness exists andtesting and evaluating the design and operating effectiveness of internal control based onthe assessed risk. The procedures selected depend on the auditor's judgement includingthe assessment of the risks of material misstatement of the standalone financialstatements whether due to fraud or error. We believe that the audit evidence we haveobtained is sufficient and appropriate to provide a basis for our audit opinion on theCompany's internal financial controls system with reference to financial reporting.

Meaning of Internal Financial Controls With reference to FinancialReporting

A company's internal financial control with reference to financialreporting is a process designed to provide reasonable assurance regarding the reliabilityof financial reporting and the preparation of financial statements for external purposesin accordance with generally accepted accounting principles. A company's internalfinancial control with reference to financial reporting includes those policies andprocedures that (1) pertain to the maintenance of records that in reasonable detailaccurately and fairly reflect the transactions and dispositions of the assets of thecompany; (2) provide reasonable assurance that transactions are recorded as necessary topermit preparation of financial statements in accordance with generally acceptedaccounting principles and that receipts and expenditures of the company are being madeonly in accordance with authorisations of management and directors of the company; and (3)provide reasonable assurance regarding prevention or timely detection of unauthorisedacquisition use or disposition of the company's assets that could have a material effecton the financial statements.

Inherent Limitations of Internal Financial Controls with reference toFinancial Reporting

Because of the inherent limitations of internal financial controls withreference to financial reporting including the possibility of collusion or impropermanagement override of controls material misstatements due to error or fraud may occurand not be detected. Also projections of any evaluation of the internal financialcontrols with reference to financial reporting to future periods are subject to the riskthat the internal financial control with reference to financial reporting may becomeinadequate because of changes in conditions or that the degree of compliance with thepolicies or procedures may deteriorate.

Opinion

According to the information and explanations given to us and based onour audit the Company has in all material respects adequate internal financial controlswith reference to financial reporting and such internal financial controls with referenceto financial reporting were operating effectively as at 31st March 2022 based on theinternal control with reference to financial reporting criteria established by the Companyconsidering the essential components of internal control stated in the Guidance Noteissued by the Institute of Chartered Accountants of India.

For R.G.N. Price & Co.
Chartered Accountants
Firm registration no. 002785S
Mahesh Krishnan
Partner
Place: Chennai M.No.: 206520
Date: 26th May 2022 UDIN: 22206520AJPXXX3632

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