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Sanghvi Movers Ltd.

BSE: 530073 Sector: Engineering
NSE: SANGHVIMOV ISIN Code: INE989A01024
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VOLUME 66945
52-Week high 141.15
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OPEN 119.00
CLOSE 121.75
VOLUME 66945
52-Week high 141.15
52-Week low 48.80
P/E
Mkt Cap.(Rs cr) 601
Buy Price 0.00
Buy Qty 0.00
Sell Price 0.00
Sell Qty 0.00

Sanghvi Movers Ltd. (SANGHVIMOV) - Auditors Report

Company auditors report

To the Members of Sanghvi Movers Limited

Report on the Audit of the Financial Statements

Opinions

We have audited the financial statements of Sanghvi Movers Limited ("theCompany")which comprise the balance sheet as at 31 March 2020 and the statement ofprofitand loss (including other comprehensive income) statement of changes in equity andstatement of cash flows for the year then ended and notes to the financial statementsincluding a summary of the significant accounting policies and other explanatoryinformation.

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 theCompanies Act 2013 ("Act") in the manner so required and give a true and fairview in conformity with the accounting principles generally accepted in India of thestate of affairs of the Company as at 31 March 2020 and loss and other 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) specifiedunder section 143(10) of the Act. Our responsibilities under those SAs are furtherdescribed in the Auditor's Responsibilities for the Audit of the Financial Statementssection of our report. We are independent of the Company in accordance with the Code ofEthics issued by the Institute of Chartered Accountants of India together with the ethicalrequirements that are relevant to our audit of the financial statements under theprovisions of the Act and the Rules thereunder and we have fulfilled our other ethicalresponsibilities in accordance with these requirements and the Code of Ethics. We believethat the audit evidence we have obtained is sufficient and appropriate to provide a basisfor our opinion on 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.

The key audit matter How the matter was addressed in our audit
Going Concern Assessment In view of the significance of the matter we applied the following audit procedures in this area among others to obtain sufficient appropriate audit evidence:
Refer Note 2.4 related to "Going Concern" and Note 2.5(b) related to "Estimation of uncertainties relating to the global health pandemic from COVID 19" of the financial statements. - Evaluated the design of relevant internal control over its forecasting process;
On 11 March 2020 the World Health Organisation declared the Novel Corona virus (COVID-19) outbreak to be a pandemic. The Indian Government has imposed lock-downs across the country from 22 March 2020 up to 30 June 2020. These lockdowns and restrictions due to COVID 19 pandemic have posed significant challenges to the businesses of the Company. - Evaluated the forecasted income statement and cash flows with the Company's business plan approved by the board of directors
The Company has assessed the impact of COVID-19 on the future cash flow projections used to assess going concern. This assessment of the Company's future cash flow projections is subject to significant estimates and judgements. These includes sales forecasts working capital requirements and other operating costs on the basis of future performance. - Obtained an understanding of key assumptions adopted by the Company in preparing the forecasted income statement and cash flow and assessed the consistency thereof with our expectations based on our understanding of the Company's business
Assessment of going concern is based on estimates of future performance and is fundamental to assessing the suitability of the basis adopted for the preparation of the standalone financial statements. We have therefore spent significant audit effort in assessing the appropriateness of this assumption. In view of this we identified it as a key audit matter. - Challenged the forecasted income statement and cash flows by considering plausible changes to the key assumptions adopted by the Company
- Assessed the sensitivities and performed stress testing on the forecasted cash flows.
- Evaluated the Company's funding arrangements and financing terms and compliance of covenants.
- Assessed the adequacy of the disclosures related to application of the going concern assumption in Note 2.4 to the financial statements.
Realisation of trade receivables and measurement of expected credit loss (ECL) on Trade Receivables In view of the significance of the matter we applied the following audit procedures in this area among others to obtain sufficientappropriate audit evidence:
Refer Notes 3(e)(i) and 11(b) to the financialstatements. - Evaluated the accounting policy for measurement of ECL on trade receivables in terms of the relevant accounting standard;
Assessment of trade receivables for impairment by the Company requires exercise of judgement and involves consideration of various factors. Based on this assessment credit loss rate is determined in provision matrix for trade receivables. - Evaluated the design implementation and testing of operating effectiveness of relevant internalcontrolsovermonitoringofrecoverability;
Therecoverabilityoftradereceivablesandmeasurement of ECL of trade receivables is considered to be a Key Audit Matter due to judgement involved in assessing: - Performed independent balance confirmations of trade receivables balances;
Realisation of receivables; the importance of cash collection with reference to the working capital requirement of the business; - Tested subsequent receipts from customers post year end;
Measurement of ECL; - Assessed the overdue trade receivables and allowance for ECL. For this assessmentfactors such as past payment patterns the ongoing business relationship with the debtors involved or where relevant repayment schedule as agreed with the debtors were assessed.
Customer's ability and willingness to pay the outstanding amounts financial and economic difficulties of customers.
- Challenged the assumptions used in measuring the amount of allowance for lifetime ECL.
- Verified the ECL provision working prepared in accordance with the simplified approach as specified in the relevant accounting standard;
- Performed a retrospective assessment of the assumptions used in the ECL allowance against the actual movement in receivables.

Other Information

The Company's management and Board of Directors are responsible for the otherinformation. The other information comprises the information included in the Company'sannual report but does not include the financial statements and our auditors' reportthereon.

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 in theaudit or otherwise appears to be materially misstated. If based on the work we haveperformed we conclude that there is a material misstatement of this other information weare required to report that fact. We have nothing to report in this regard.

Management's and Board of Directors' Responsibility for the Financial Statements

The Company's Management and Board of Directors are responsible for the matters statedin section 134(5) of the

Act with respect to the preparation of these financial statements that give a true andfair view of the state of affairs profit/ loss and other comprehensive income changes inequity and cash flows of the Company in accordance with the accounting principlesgenerally accepted in India including the Indian Accounting Standards (Ind AS) specifiedunder section 133 of the Act. This responsibility also includes maintenance of adequateaccounting records in accordance with the provisions of the Act for safeguarding of theassets of the Company and for preventing and detecting frauds and other irregularities;selection and application of appropriate accounting policies; making judgments andestimates that are reasonable and prudent; and design implementation and maintenance ofadequate internal financial controls that were operating effectively for ensuring accuracyand completeness of the accounting records relevant to the preparation and presentationof the financial statements that give a true and fair view and are free from materialmisstatement whether due to fraud or error.

In preparing the financial statements the Management and Board of Directors areresponsible for assessing the

Company's ability to continue as a going concern disclosing as applicable mattersrelated to going concern and using the going concern basis of accounting unless the Boardof Directors either intends to liquidate the Company or to cease operations or has norealistic alternative but to do so.

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

Auditor's Responsibilities for the Audit of the Financial Statements

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

As part of an audit in accordance with 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 control relevant to the audit in order to designaudit procedures that are appropriate in the circumstances. Under section 143(3)(i) of theAct we are also responsible for expressing our opinion on whether the company hasadequate internal financial controls with reference to financial statements in place andthe operating effectiveness of such controls.

Evaluate the appropriateness of accounting policies used and the reasonableness ofaccounting estimates and related disclosures in the financial statements made by theManagement and Board of Directors.

Conclude on the appropriateness of the Management and Board of Directors use of thegoing concern basis of accounting and based on the audit evidence obtained whether amaterial uncertainty exists related to events or conditions that may cast significantdoubt on the Company's ability to continue

If we conclude that a material uncertainty exists we are required to draw attention inour auditor's report to the related disclosures in the financial statements or if suchdisclosures are inadequate to modify our opinion.

Our conclusions are based on the audit evidence obtained up to the date of ourauditor's 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 the financial statementsincluding the disclosures and whether the financial statements represent the underlyingtransactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding among other matters theplanned scope and timing of the audit and significant audit findings including anysignificant deficiencies in internal 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 our auditors' report unless law or regulation precludespublic disclosure about the matter or when in extremely rare circumstances we determinethat a matter should not be communicated in our report because the adverse consequences ofdoing so would reasonably be expected to outweigh the public interest benefits of suchcommunication.

Report on Other Legal and Regulatory Requirements

1. As required by the Companies (Auditors' Report) Order 2016 ("the Order")issued by the Central Government in terms of section 143 (11) of the Act we give in the"Annexure A" a statement on the matters specified paragraphs 3 and 4 of theOrder to the extent applicable.

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

a) We have sought and obtained all the information and explanations which to the bestof our knowledge and belief were necessary for the purposes of our audit.

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

c) The balance sheet the statement of profit and loss (including other comprehensiveincome) the dealt with by this Report are in statementofchangesin equity and thestatement of cash flows agreement with the books of account.

d) In our opinion the aforesaid financial statements comply with the Ind AS specifiedunder section 133 of the Act.

e) On the basis of the written representations received from the directors as on 31March 2020 taken on record by the Board of Directors none of the directors isdisqualified as on 31 March 2020 from being appointed as a director in terms of Section164(2) of the Act

. f) With respect to the adequacy of the internal financial of the Company and theoperating effectiveness of such controls refer to our separate Report in "AnnexureB".

(B) With respect to the other matters to be included in the Auditors' Report inaccordance with Rule 11 of the Companies (Audit and Auditors) Rules 2014 in our opinionand to the best of our information and according to the explanations given to us: i. TheCompany has disclosed the impact of pending litigations as at 31 March 2020 on itsfinancial position in its financial statements - Refer Note 25 to the financialstatements; ii. The Company did not have any long-term contracts including derivativecontracts for which there were any material foreseeable losses; iii. There has been nodelay in transferring amounts required to be transferred to the Investor

Education and Protection Fund by the Company; and

(C) With respect to the matter to be included in the Auditors' Report under section197(16): a) We draw attention to Note 30 to the financialstatements for the year ended 31March 2020 relating to the Managerial Remuneration accrued by the Company for the yearthen ended which exceeds the limits prescribed under section 197 of the Companies Act2013 by Rs.7.76 lakhs and hence is subject to approval of the shareholders in the GeneralMeeting. b) The Ministry of Corporate Affairs has not prescribed other details underSection 197(16) which are required to be commented upon by us.

For B S R &Co. LLP

Chartered Accountants

(Firm's Registration No.101248W/W-100022)

Swapnil Dakshindas

Partner

(Membership No. 113896) UDIN: 20113896AAAABR5091

Place: Pune Date: 26 June 2020

ANNEXURE A TO THE INDEPENDENT AUDITORS' REPORT ON THE FINANCIAL STATEMENTS OF SANGHVIMOVERS LIMITED FOR THE PERIOD ENDED 31 MARCH 2020

With reference to the Annexure referred to in paragraph 1 in Report on Other Legal andRegulatory Requirements of the Independent Auditor's Report to the Members of the Companyon the Ind AS financial statements for the year ended 31 March 2020 we report that: (i)

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

(b) The Company has a regular program of physical verification of its fixed assets bywhich its fixed assets are verified in a phased manner over a period of three years. Inour opinion this periodicity of physical verification is reasonable having regard to thesize of the Company and the nature of its fixed assets. No material discrepancies werenoticed on such verification.

(c) The title deeds of the immovable properties are held in the name of the Company

(ii) The inventory except goods in transit has been physically verified by managementduring the year. In our opinion the frequency of physical verifications reasonable andthere were no material discrepancies noted during the verification.

(iii) The Company has not granted any loans secured or unsecured to companies firmsLimited Liability

Partnerships or other parties covered in the register maintained under section 189 ofthe Act. Accordingly paragraph 3(iii) of the Order is not applicable.

(iv) According to the information and explanations provided to us the Company hasneither granted any loan nor made any investments or guarantees or security during theyear to which section 185 or 186 of the Companies Act 2013 is applicable. Accordinglyparagraph 3(iv) of the Order is not applicable.

(v) The Company has not accepted any deposits in accordance with section 73 to 76 ofthe Act and the rules made there under. Accordingly paragraph 3(v) of the Order is notapplicable.

(vi) The Central Government has not prescribed the maintenance of cost records undersection 148(1) of the Act for any of the services rendered by the Company.

(vii) (a) According to the information and explanations given to us and on the basis ofour examination of the records of the Company amounts deducted / accrued in the books ofaccount in respect of undisputed statutory dues including Provident Fund Employees' StateInsurance Income-tax Goods and Services Tax Duty of Customs and any other statutorydues have generally been regularly deposited during the year by the Company with theappropriate authorities except for Provident fund dues referred to in note

25 to the financial statements. As explained to us the Company do not have dues onaccount of Sales

Tax Service Tax Value Added Tax and Duty of Excise.

According to the information and explanations given to us no undisputed amountspayable in respect of Provident Fund Employees' State Insurance Income-tax Goods andServices Tax Duty of Customs cess and any other statutory dues were in arrears as at 31March 2020 for a period of more than six months from the date they became payable. Wedraw attention to note 25 to the financial statements which more fully explains the matterregarding non-payment of provident fund contribution pursuant to Supreme Court judgementdated 28 February 2019.

Annexure A to the Independent Auditors' Report – 31 March 2020 (continued)

(b) According to the information and explanations given to us there are no dues ofIncome tax Sales-Tax Service tax Goods and Services Tax Duty of Customs which have notbeen deposited by the Company on account of disputes except for the following:

Name of the statute Nature of dues Amount (INR lakhs) Amount paid under protest (INR lakhs) Period to which the amount relates Forum where dispute is pending
Income Tax Act 1961 Income Tax – TDS Demands 4.04 - 2018-19 Assessing Officer of Income Tax Pune
Income Tax Act 1961 Income Tax – Disallowances 28.59 28.59 2015-16 Commissioner of Income Tax Appeals Pune
Gujarat Value Added Tax Act 2003 Sales tax demand on crane hiring services 124.75 - June 2008 to March 2009 Gujarat Value Added Tax Tribunal
Maharashtra Value Added Tax Act 2002 Sales tax demand on crane hiring services 582.31 15.00 April 2009 to March 2010 Joint Commissioner Sales Tax Appeals Pune
Maharashtra Value Added Tax Act 2002 Sales tax demand on crane hiring services 915.97 30.79 April 2008 to March 2009 Sales Tax Tribunal Mumbai
Central Sales Tax Act 1956 Sales tax demand on crane hiring services 11110.47 373.34 April 2008 to March 2009 Sales Tax Tribunal Mumbai
Maharashtra Value Added Tax Act 2002 Sales tax demand on crane hiring services 1120.38 - April 2007 to March 2008 Sales Tax Tribunal Mumbai
Central Sales Tax Act 1956 Sales tax demand on crane hiring services 6417.80 - April 2007 to March 2008 Sales Tax Tribunal Mumbai
Central Sales Tax Act 1956 Sales tax demand on crane hiring services 7738.16 - April 2010 to March 2011 Sales Tax Tribunal Mumbai
Maharashtra Value Added Tax Act 2002 Sales tax demand on crane hiring services 1136.84 - April 2010 to March 2011 Sales Tax Tribunal Mumbai
Central Sales Tax Act 1956 Sales tax demand on crane hiring services 7752.86 - April 2012 to March 2013 The Bombay High Court
Maharashtra Value Added Tax Act 2002 Sales tax demand on crane hiring services 1338.62 - April 2012 to March 2013
Central Sales Tax Act 1956 Sales tax demand on crane hiring services 1247.67 223.95 April 2013 to March 2014 Joint Commissioner of Sales Tax Pune
Maharashtra Value Added Tax Act 2002 Sales tax demand on crane hiring services 3919.17 71.37 April 2013 to March 2014 Joint Commissioner of Sales Tax Pune

(viii) In our opinion and according to the information and explanations given to usthe Company has not defaulted in repayment of dues to the banks. The Company did not haveany dues to financial institutions or any outstanding debentures during the year.

(ix) According to the information and explanations given to us the term loans taken bythe Company have been applied for the purpose for which they were taken. The Company hasnot raised money by way of further public offer (including debt instruments) during theyear.

(x) According to the information and explanations given to us no fraud on or by theCompany by its officers or employees has been noticed or reported during the year.

Annexure A to the Independent Auditors' Report – 31 March 2020 (continued)

(xi) In our opinion and according to the information and explanations given to us theremuneration paid by the Company to its Joint Managing Director during the current yearexceeds the limit prescribed under the provisions of Section 197 of the Act by Rs. 7.76lakhs. The Company is in the process of obtaining approval from its shareholders at theforthcoming Annual General Meeting for the aforesaid perquisite in accordance with therequirements of the Companies Act 2013.

(xii) In our opinion and according to the information and explanations given to us theCompany is not a Nidhi Company as per the Act. Accordingly paragraph 3(xii) of the Orderis not applicable.

(xiii) In our opinion and according to the information and explanations given to usall the transactions with related parties are in compliance with sections 177 and 188 ofthe Act and the details as required by the applicable accounting standards have beendisclosed in the financial statements.

(xiv) According to the information and explanations given to us the Company has notmade any preferential allotment or private placement of shares or fully or partiallyconvertible debentures during the year. Accordingly reporting under this clause is notapplicable to the Company.

(xv) According to the information and explanations given to us the Company has notentered into any non-cash transactions with directors or persons connected with themduring the year. Accordingly paragraph 3(xv) of the Order is not applicable to theCompany.

(xvi) In our opinion and according to the information and explanations given to us theCompany is not required to register under section 45-IA of the Reserve Bank of India Act1934.

For B S R &Co. LLP

Chartered Accountants

(Firm's Registration No.101248W/W-100022)

Swapnil Dakshindas

Partner

(Membership No. 113896) UDIN: 20113896AAAABR5091

Place: Pune Date: 26 June 2020

ANNEXURE B TO THE INDEPENDENT AUDITORS' REPORT ON THE FINANCIAL STATEMENTS OF SANGHVIMOVERS LIMITED FOR THE YEAR ENDED 31 MARCH 2020

Report on the internal financial controls with reference to the aforesaid financialstatements under Clause (i) of Sub-section 3 of Section 143 of the Companies Act 2013

(Referred to in paragraph 2(A)(f) under ‘Report on Other Legal and RegulatoryRequirements' section of our report of even date)

Opinion

We have audited the internal financial controls with reference to financial statementsof Sanghvi Movers Limited ("the Company") as of 31 March 2020 in conjunctionwith our audit of the financial statements of the Company for the year ended on that date.

In our opinion the Company has in all material respects adequate internal financialcontrols with reference to financial statements and such internal financial controls wereoperating effectively as at 31 March 2020 based on the internal financialcontrols withreference to financial statements criteria established by the Company considering theessential components of internal control stated in the Guidance Note on Audit of InternalFinancial Controls Over Financial Reporting issued by the Institute of CharteredAccountants of India (the "Guidance Note").

Management's Responsibility for Internal Financial Controls

The Company's management and the Board of Directors are responsible for establishingand maintaining internal financial controls based on the internal financial controls withreference to financial by the Company considering the essential components of internalcontrol stated in the Guidance Note. These responsibilities include the designimplementation and maintenance of adequate internal financial controls that were operatingeffectively for ensuring the orderly and efficient conduct of its business includingadherence to company's policies the safeguarding of its assets the prevention anddetection of frauds and errors the accuracy and completeness of the accounting recordsand the timely preparation of reliable financial information as required under theCompanies Act 2013 (hereinafter referred to as "the Act").

Auditors' Responsibility

Our responsibility is to express an opinion on the Company's internal financialcontrols with reference to financial statements based on our audit. We conducted our auditin accordance with the Guidance Note and the Standards on Auditing prescribed undersection 143(10) of the Act to the extent applicable to an audit of internal financial andthe Guidance Note require that we comply controlswithreference tofinancial with ethicalrequirements and plan and perform the audit to obtain reasonable assurance about whetheradequate internal financial controls with reference to financial statements wereestablished and maintained and whether such controls operated effectively in all materialrespects.

Our audit involves performing procedures to obtain audit evidence about the adequacy ofthe internal financial operating effectiveness. Our audit of internal financialcontrolswithreferencetofinancial controls with reference to financial statements includedobtaining an understanding of such internal financial controls assessing the risk that amaterial 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 judgement including the assessment of the risks of materialmisstatement of the financial statements whether due to fraud or error.

Annexure B to the Independent Auditors' Report – 31 March 2020 (continued)

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 withreference to financial statements.

Meaning of Internal Financial controls with Reference to Financial Statements

A company's internal financial controls with reference to financial statements is aprocess designed to provide reasonable assurance regarding the reliability of financialreporting and the preparation of financial statements for external purposes in accordancewith generally accepted accounting principles. A company's internal financial controlswith reference to financial statements include those policies and procedures that

(1) pertain to the maintenance of records that in reasonable detail accurately andfairly reflect the transactions and dispositions of the assets of the company;

(2) provide reasonable assurance that transactions are recorded as necessary to permitpreparation of financial statements in accordance with generally accepted accountingprinciples and that receipts and expenditures of the company are being made only inaccordance with authorisations of management and directors of the company; and

(3) provide reasonable assurance regarding prevention or timely detection ofunauthorised acquisition use or disposition of the company's assets that could have amaterial effect on the financial statements.

Inherent Limitations of Internal Financial controls with Reference to FinancialStatements

Because of the inherent limitations of internal financial controls with reference tofinancial statements including the possibility of collusion or improper managementoverride of controls material misstatements due to error or fraud may occur and not bedetected. Also projections of any evaluation of the internal financial controls withreference to financial statements to future periods are subject to the risk that theinternal financial controls with reference to financial statements may become inadequatebecause of changes in conditions or that the degree of compliance with the policies orprocedures may deteriorate.

For B S R &Co. LLP

Chartered Accountants

(Firm's Registration No.101248W/W-100022)

Swapnil Dakshindas

Partner

(Membership No. 113896) UDIN: 20113896AAAABR5091

Place: Pune Date: 26 June 2020

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