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Smart Finsec Ltd.

BSE: 539494 Sector: Financials
NSE: N.A. ISIN Code: INE766D01020
BSE 00:00 | 26 Oct 7.38 0.30
(4.24%)
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6.87

HIGH

7.38

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6.73

NSE 05:30 | 01 Jan Smart Finsec Ltd
OPEN 6.87
PREVIOUS CLOSE 7.08
VOLUME 4511
52-Week high 10.06
52-Week low 5.10
P/E 11.90
Mkt Cap.(Rs cr) 22
Buy Price 0.00
Buy Qty 0.00
Sell Price 0.00
Sell Qty 0.00
OPEN 6.87
CLOSE 7.08
VOLUME 4511
52-Week high 10.06
52-Week low 5.10
P/E 11.90
Mkt Cap.(Rs cr) 22
Buy Price 0.00
Buy Qty 0.00
Sell Price 0.00
Sell Qty 0.00

Smart Finsec Ltd. (SMARTFINSEC) - Director Report

Company director report

Dear Shareholders

Your Directors are pleased to present the 25th Annual Report along with the AuditedFinancial Statements of your Company for the Financial Year ended on March 31st 2020.

Financial Performance:

The summarized nancial highlight is depicted below:

2019-2020 2018-2019
Revenue from operations: Rs. 96351000 Rs. 46806000
Other Income Rs. 0 Rs. 0
Depreciation Rs. 549000 Rs. 578000
Pro t/(Loss) before Tax Rs. 3854000 Rs 7328
Pro t/(Loss) after Tax Rs. 3404000 Rs. 5816000

There are no material changes and commitments affecting the nancial position of theCompany between the end of the nancial year and the date of this report.

TRANSFER TO RESERVES

Company dos not transfer any amount in statutory reserves.

DIVIDEND

The Board does not recommend and dividend during the Financial Year ended on March31st 2020.

SHARE CAPITAL

The paid up Equity Share Capital as on March 31 2020 was Rs.3 00 000 00/- (Rs.Three Crore) and 480000 Non-Convertible Cumulative Preference shares of Rs. 100 Each.During the year under review the company has not issued any shares or any convertibleinstruments.

MATERIAL CHANGES AND COMMITMENTS

There was no change in the nature of the business of the Company. There were nomaterial changes and commitments affecting the nancial position of the Company betweenMarch 31 2020 and the date of this Report.

SUBSIDIARIES JOINT VENTURES AND ASSOCIATE COMPANIES

The Company does not have any Subsidiary or an associate company within the meaning ofSection 2(87) and 2(6) of the Companies Act 2013 ("Act") respectively as onMarch 31 2020.

DIRECTORS & KMP

There is no change in the board of the company during nancial year 2019-2020.

DIRECTORS' RESPONSIBILITY STATEMENT

As required by the Section 134(3)(c) read with the Section 134(5) of the Companies Act2013 your directors state that:

(a) In the preparation of the annual accounts the applicable accounting standards hadbeen followed along with proper explanation relating to material departures;

(b) The directors had selected such accounting policies and applied them consistentlyand made judgments and estimates that are reasonable and prudent so as to give a true andfair view of the state of affairs of the company at the end of the nancial year and of thepro t and loss of the company for that period;

(c) The directors had taken a proper and suf cient care for the maintenance of adequateaccounting records in accordance with the provisions of the Companies Act 2013 forsafeguarding the assets of the company and for preventing and detecting fraud and otherirregularities;

(d) The directors had prepared the annual accounts on a going concern basis;

(e) The directors had laid down internal nancial controls to be followed by the companyand that such internal nancial controls are adequate and were operating effectively; andif the directors had devised proper systems to ensure compliance with the provisions ofall applicable laws and that such systems were adequate and operating effectively.

KEY MANAGERIAL PERSONNEL

The following persons are Whole-Time Key Managerial Personnel ('KMP') of the Company interms of provisions of Section 203 of the Companies Act 2013:

a. Mr. Arun Khera Chairman and Managing Director b. Mrs. Shashi Sharma Chief FinancialOf cer* c. Ms. Priyanka Sharma -Company Secretary

NUMBER OF BOARD MEETINGS

Six meetings of the Board of Directors of your Company were held during the year underreview.

EVALUATION OF BOARD PERFORMANCE

Pursuant to the provisions of the Companies Act 2013 and the corporate governancerequirements as prescribed by Securities and Exchange Board of India ("SEBI")under SEBI (Listing Obligations and Disclosure Requirements) Regulation 2015 the Boardof Directors has carried out an annual evaluation of its own performance the Boardcommittees and individual directors. The performance of the Board was evaluated by theBoard after seeking inputs from all the directors on the basis of the criteria such as thediversity of the Board effectiveness of the board processes information and functioningetc.

The performances of the committees were evaluated by the Board after seeking inputsfrom the committee members on the basis of the criteria such as the composition ofcommittees and effectiveness of the committee meetings etc. The performance of theindividual directors were reviewed on the basis of the criteria's such as contribution ofthe individual director to the Board and committee meetings like preparedness on theissues to be discussed meaningful and constructive contribution and inputs in meetingsetc.

The performances of non-independent directors the Board as a whole and of the Chairmanwere evaluated in a separate meeting of the Independent Directors after taking intoaccount the views of executive directors and the non-executive directors.

INTERNAL FINANCIAL CONTROL

The Company has in place an established internal control system to ensure properrecording of the nancial &operational information the compliance of various internalcontrols and other regulatory/statutory compliances. All Internal Audit ndings and controlsystems are periodically reviewed by the Audit Committee of the Board of Directors whichprovides strategic guidance on Internal Controls.

STATUTORY AUDITORS

M/s. HK DUA & Co. Chartered Accountants (Firm Registration No. 000581N) had beenduly appointed as an statutory Auditors of the Company in 23rd AGM held on September 28th2018 from Financial Year 2017-18 to Financial Year 2021-22 .

DIRECTORS' VIEW ON AUDITORS' OBSERVATIONS

The Management responses to the observation of the auditors are explained wherevernecessary through appropriate notes to the Accounts is reproduced hereunder in compliancewith the relevant legal provisions.

FIXED DEPOSITS

No disclosure or reporting is required in respect to the deposits covered under ChapterV of the Companies Act 2013 as there were no transactions in respect to the same duringthe year under review.

RISK MANAGEMENT

There is a continuous process of identifying / managing risks through a Risk ManagementProcess. The measures used in managing the risks are also reviewed. The risks identi ed bythe Company broadly fall in the category of operational risk regulatory risk nancial& Accounting risk & foreign currency related risks. The risk management processconsists of risk identi cation risk assessment risk monitoring & risk mitigation.During the year measures were taken for the minimization of risks and the Board wasinformed from the time to time. In the opinion of the Board none of the said risks whichhave been identi ed may threaten the existence of the Company.

AUDIT COMMITTEE

The Audit Committee of the Company consists of Mrs. Sangita Jain Chairman Mr. ArjunPahwa & Mr. Arun Khera . The Board of Directors of your Company has revised its termsof reference to make it in line with the requirements of Section 177 of the Companies Act2013 and Regulation 18 of SEBI (Listing Obligations and Disclosure Requirements)Regulation 2015..

CONSERVATION OF ENERGY TECHNOLOGY ABSORPTION FOREIGN EXCHANGE EARNINGS & OUTGO

The information pertaining to the conservation of energy technology absorption andforeign exchange earnings and outgo as required under Section 134(3)(m) of the CompaniesAct 2013 read with the Rule 8(3) of the Companies (Accounts) Rules 2014 is enclosed asAnnexure - A and forms part of this Report.

PARTICULARS OF EMPLOYEES AND RELATED DISCLOSURE

There was no such employee of the Company who is covered under provisions of Section197(12) of the Companies Act 2013 read with Rules 5(2) and 5(3) of the Companies(Appointment and Remuneration of Managerial Personnel) Rules 2014.

PARTICULARS OF LOANS GUARANTEES OR INVESTMENTS

The Company has not made any investments in securities of other body corporate(s)during the nancial year 2019-20

CONTRACTS OR ARRANGEMENTS WITH RELATED PARTIES

All related party transactions are in ordinary course of business and at arm's lengthwhich are not material in nature. All related party transactions are with the approval ofthe Audit Committee and periodically placed before the Board for review.

The prescribed Form AOC-2 is enclosed as Annexure - B and forms part of this Report.Your directors draw the attention of members to Note 24 to the standalone nancialstatements which set out related party disclosures.

EXTRACT OF ANNUAL RETURN

The details forming part of the Extract of Annual Return in prescribed form MGT-9 isenclosed as Annexure-C and forms part of this Report.

SECRETARIAL AUDIT

Pursuant to the provisions of Section 204 of the Companies Act 2013 read with therules made there under your Company had appointed Mr. Pawan Kumar Mishra PracticingCompany Secretary to undertake the Secretarial Audit of the Company. The Secretarial AuditReport for nancial year 2019-20 is annexed which forms part of this report as Annexure-DThere were no quali cations reservation or adverse remarks in the Secretarial AuditReport of the Company.

COMPLIANCE WITH PROVISIONS OF SEXUAL HARRASSMENT OF WOMEN AT WORKPLACE (PREVENTIONPROHIBITION AND REDRESSAL) ACT 2013

The Company is committed to uphold and maintain the dignity of women employee and ithas in place a policy which provides for protection against sexual harassment of women atworkplace and for prevention and redressal of such complaints. During the year no suchcomplaints were received. The Company has also constituted an Internal ComplianceCommittee under the Sexual Harassment of women at workplace (Prevention Prohibition andRedressal) Act 2013.

Committees of Board

Detail of Committees constituted by the board of Directors as per the provision ofCompany Act 2013 are given in Annexure- E

DISCLOSURE REQUIREMENTS

1. Policy on materiality of related party transactions and dealing with related partytransactions is available on the website of the Company.

2. The Company has formulated and published a Whistle Blower Policy to provide VigilMechanism for employees including directors of the Company to report genuine concernswhich is available on Company's websitehttp://www.smart nsec.com/.The provisions of thispolicy are in line with the provisions of Section 177(9) of the Companies Act 2013 andthe Regulation 22 of the SEBI (Listing Obligation and Disclosures Requirements)Regulation 2015.

3. There were no signi cant or material orders passed by the Regulators or Courts orTribunals which impact the going concern status and Company's operations in future.

4. During the year under review there were no cases reported under the SexualHarassment of Women at Workplace (Prevention Prohibition and Redressal) Act 2013.

ACKNOWLEDGEMENT

The Directors wish to acknowledge and thank the Central and State Governments and allregulatory bodies for their continued support and guidance. The Directors thank theshareholders customers business associates Financial Institutions and Banks for thefaith reposed in the Company and its management.

The Directors place on record their deep appreciation of the dedication and commitmentof your Company's employees at all levels and look forward to their continued support inthe future as well.

For on behalf of the Board

For Smart Finsec Limited

Sd/- Sd/-
Arun Khera Raman Khera
Managing Director Director
DIN :- 00055694 DIN:- 00055728

Place: New Delhi Date: 04/12/2020

Information regarding Conservation of Energy Technology Absorption and ForeignExchange Earnings and Outgo pursuant to Companies (Disclosure of Particulars in the Reportof Board of Directors) Rules 1988 and forming part of Directors' Report.

A. CONSERVATION OF ENERGY

Energy conservation is a very important part of energy planning and its management.This not only saves energy resources for future but also avoids wasteful utilization ofenergy. Energy conservation initiatives provide solution to the energy crisisenvironmental degradation and pollution.

New energy initiatives give greater reliance on non-exhaustible and non-conventionalresources of energy in order to conserve exhaustible & conventional resources likecoal petroleum natural gas etc. Another aspect of energy conservation is to give greaterimportance on reduction in consumption of energy.

This can be achieved by inculcating change in the individual habits and adoption oflatest technology available in vogue. There is a growing gap between supply and demand ofelectrical power. Needless to say the use of fossil fuels is accompanied with severe andseveral environmental damages. Due to the liberalization measures of the Government ofIndia the industrial sector is rapidly growing thus increasing the energy demandenormously.

In the short run the only solution to the growing energy de cit is to facilitate goodenergy saving measures through conservation of power fuel and water. As industries arethe major gutters/ consumers of these resources the onus should lie on the industrialsector to limit & minimize its demand for energy. The need of the hour is to conserveand preserve the energy resources for future of the mankind.

Your Company is not covered in the Schedule of Industries under rule 2 of the Companies(Disclosure of Particulars in the Report of Board of Directors) Rules 1988 requiringfurnishing of information relating to conservation of energy. However realizing itsimportance the Company has launched a concerted drive for conserving energy. Replacementof worn out wires control of idle running of engines and plugging of leakage were someof the measures taken. Besides the measures already taken efforts are continuing toexamine and implement fresh proposals for further conservation of energy. Positive impactof measures already taken has been observed on the costs.

B. TECHNOLOGY ABSORPTION

Company is NBFC so Technology Absorption has not been applicable here.

C. FOREIGN EXCHANGE EARNINGS AND OUTGO

The Company has not earned any income in foreign exchange nor incurred any expenditurein foreign currency during the year under review.

Form No. AOC-2

(Pursuant to clause (h) of sub-section (3) of Section 134 of the Companies Act 2013and Rule 8(2) of the Companies (Accounts) Rules 2014)

(Pursuant to clause (h) of sub-section (3) of section 134 of the Act and Rule 8(2) ofthe Companies (Accounts) Rules 2014) This form pertains to the disclosure of particularsof contracts/arrangements entered into by the company with related parties referred to insub-section (1) of section 188 of the Companies Act 2013including certain arms lengthtransactions under third proviso thereto.

1. Details of contracts or arrangements or Transactions not at arm's length basis: Nil

2. Details of material contracts or arrangement or transactions at arm's length basis.

The contracts or arrangement or transactions entered with the related parties duringthe nancial year 2019-20 were not material and the same were disclosed in the notes toaccounts in Note 24 forming part of the nancial statements for the year ended 31st March2020

For and on behalf of the Board of Directors For Smart Finsec Limited

Sd/-Arun Khera Managing Director

Place: New Delhi

Date: 04/12/2020

FORM NO. MGT 9

EXTRACT OF ANNUAL RETURN

As on nancial year ended on 31.03.2020

Pursuant to Section 92 (3) of the Companies Act 2013 and rule 12(1) of the Company(Management & Administration) Rules 2014.

I. REGISTRATION & OTHER DETAILS:

1. CIN L74899DL1995PLC063562
2. Registration Date May 2 1995
3. Name of the Company Smart Finsec Limited
4. Category/Sub-category of the Company Company Limited by Shares / Indian Non Government Company
5. Address of the Registered of ce & contact details FC-02 4th Floor TDI Mall Vishal Enclave Raja Garden New Delhi-110027.
6. Whether listed company Yes BSE Limited
7. Name Address & contact details of the Registrar & Transfer Agent if any. Alankit Assignments Limited RTA Division Jhandewalan New Delhi-1100055
Phone 011-42541234/23451234

II. PRINCIPAL BUSINESS ACTIVITIES OF THE COMPANY (All the business activitiescontributing 10 % or more of the total turnover of the company shall be stated)

S. No. Name and Description of main products / services NIC Code of the Product/service % to total turnover of the company
1 Whole Income Generated from Sale of Bonds/ shares Rent received& Interest Income 80308049 100%

III. PARTICULARS OF HOLDING SUBSIDIARY AND ASSOCIATE COMPANIES :- N.A

IV. SHARE HOLDING PATTERN (Equity Share Capital Breakup as percentage of Total Equity)Category-wise Share Holding

Category of Shareholders

No. of Shares held at the beginning of the year [As on 1st April 2019]

No. of Shares held at the end of the year [As on 31-March-2020]

% Change during the year
Demat Physical Total % of Total Shares Demat Physical Total % of Total Shares
A. Promoters
(1) Indian
a) Individual/HUF 2163956 0 2163956 72.132% 2163956 0 2163956 72.132% Nil
b) Central Govt 0 0 0 0 0 0 0 0 0
c) State Govt(s) 0 0 0 0 0 0 0 0 0
d) Bodies Corp. 0 0 0 0 0 0 0 0 0
e) Banks / FI 0 0 0 0 0 0 0 0 0
f) Any other 0 0 0 0 0 0 0 0 0
Total shareholding of Promoter (A) 2163956 0 2163956 72.132% 2163956 0 2163956 72.132% 0
B. Public
Shareholding
1. Institutions
a) Mutual Funds 0 0 0 0 0 0 0 0 0
b) Banks / FI 0 0 0 0 0 0 0 0 0
c) Central Govt 0 0 0 0 0 0 0 0 0
d) State Govt(s) 0 0 0 0 0 0 0 0 0
e) Venture Capital Funds 0 0 0 0 0 0 0 0 0
f) Insurance Companies 0 0 0 0 0 0 0 0 0
g) FIIs 0 0 0 0 0 0 0 0 0
h) Foreign Venture Capital Funds 0 0 0 0 0 0 0 0 0
i) Others (specify) 0 0 0 0 0 0 0 0 0
Sub-total (B)(1):- 0 0 0 0 0 0 0 0 0
2. Non-Institutions
a) Bodies Corp. 1163 1000 2163 0.072 2051 1000 3051 0.102 0.03
i) Indian 0 0 0 0 0 0 0 0 0
ii) Overseas 0 0 0 0 0 0 0 0 0
b) Individuals
I) Individual shareholders holding nominal share capital upto Rs. 2 lakh] 10716 174500 185216 6.174 62360 122300 184660 6.15 -0.024
ii) Individual shareholders holding nominal share capital in excess of Rs 2lakh 610299 0 610299 20.34% 610017 0 610017 20.33 -01
c) Others (specify)
Non Resident Indians 15 6300 6315 .211% 15 6300 6315 .211
Overseas Corporate Bodies 0 0 0 0 0 0 0 0 0
Foreign Nationals 0 0 0 0 0 0 0 0 0
Clearing Members 00 0 00 00 1 0 1 0 0
HUF 32051 0 32051 1.068% 32000 0 32000 1.066 -.002
Trusts 0 0 0 0 0 0 0 0 0
Foreign Bodies-DR 0 0 0 0 0 0 0 0 0
Sub-total (B)(2):- 654244 181800 836044 27.87% 706444 125600 836044 27.87 0
Total Public Shareholding (B)=(B)(1)+ (B)(2)
C. Shares held by Custodian for GDRs & ADRs 0 0 0 0 0 0 0 0 0
Grand Total (A+B+C) 2813200 181800 3000000 100% 2818200 181800 3000000 100%

B. Shareholding of Promoters-

SN Shareholder's Name

Shareholding at the beginning of the year

Shareholding at the end of the year

% Change shareholding during the year
No. of Shares % of total Shares of the company % of Shares Pledged / encumbered to total shares No. of Shares % of total Shares of the company % of Shares Pledged / encumbered to total shares
1. Arun Khera (HUF) 372500 12.42 Nil 372500 12.42 Nil No change during the year
2. Arun Khera 377000 12.57 Nil 377000 12.57 Nil No change during the year
3. Raman Khera 393800 13.13 Nil 393800 13.13 Nil No change during the year
4. Upasana Khera 128300 4.28 Nil 128300 4.28 Nil No change during the year
5. Sachit Khera 564754 18.85 Nil 564754 18.825 Nil No change during the year
6. Sunaina Khera 327602 10.92 Nil 327602 10.920 Nil No change during the year

C) Change in Promoters' Shareholding (please specify if there is no change) - Nochange during the year

D) Shareholding Pattern of top ten Shareholders:

(Other than Directors Promoters and Holders of GDRs and ADRs):

S. No. Shareholder's Name

Shareholding at the beginning of the year

Change in shareholding

Shareholding at the end of the year

No. of Shares % of total Shares Increase (Decrease) Reason No. of Shares % of total Shares of Company
1. Pramod Arora 128000 4.27 128000 4.27
2. Asha Gambhir 113500 3.78 113500 3.78
3. Jogesh sachdeva 93700 3.12 93700 3.12
4. Sanjeev Sethi 90000 3.24 90000 3.24
5. Puja Sachdev 80599 2.69 -282 Sold 80317 2.68
6. Shubhash Gambhir 68000 2.27 68000 2.27
7. Anita Gupta 36500 36500 1.21
8. Mohan Gupta (HUF) 32000 32000 1.06
9. Hardeep Bedi 8900 .29 8900 .29666
10. Rajiv 4500 .15 4500 .15

E) Shareholding of Directors and Key Managerial Personnel:

S. No. Shareholder's of each Directors and each Key Managerial Personnel

Shareholding at the beginning of the year

Cumulative shareholding during the year

No. of shares % of total shares of the company No. of shares % of total shares of the company
1. Arun Khera
At the beginning of the year 377000 12.57
Date wise Increase / Decrease in Promoters

No change during the year.

Shareholding during the year specifying the reasons for increase /decrease (e.g. allotment/transfer/ bonus/ sweat equity etc.):
At the end of the year 377000 12.57
2. Raman Khera
At the beginning of the year 393800 13.12
Date wise Increase / Decrease in Promoters

No change during the year.

Shareholding during the year specifying the reasons for increase /decrease (e.g. allotment/transfer/ bonus/ sweat equity etc.):
At the end of the year 393800 13.12

V) INDEBTEDNESS -Indebtedness of the Company including interest outstanding/accruedbut not due for payment.

Secured Loans excluding deposits Unsecured Loans Deposits Total Indebtedness
Indebtedness at the beginning of the nancial year
i) Principal Amount
ii) Interest due but not paid
iii) Interest accrued but not due
Total (i+ii+iii)
Change in Indebtedness during the nancial year
* Addition
* Reduction
Net Change
Indebtedness at the end of the nancial year
i) Principal Amount
ii) Interest due but not paid
iii) Interest accrued but not due
Total (i+ii+iii)

VI. REMUNERATION OF DIRECTORS AND KEY MANAGERIAL PERSONNEL-

A. Remuneration to Managing Director Whole-time Directors and/or Manager:

SN. Particulars of Remuneration

Name of MD/WTD/ Manager Arun Khera

Total Amount
(Managing Director)
1 Gross salary
(a) Salary as per provisions contained in section 17(1) of the Income-tax Act 1961 NIL NIL NIL
(b) Value of perquisites u/s 17(2) Income-tax Act 1961 (c) Pro ts in lieu of salary under section 17(3) NIL NIL NIL NIL NIL NIL
Income- tax Act 1961
2 Stock Option NIL NIL NIL
3 Sweat Equity NIL NIL NIL
4 Commission NIL NIL NIL
- as % of pro t
- others specify…
5 Others please specify NIL NIL NIL
Total (A) NIL NIL NIL

B. Remuneration to other directors

SN. Particulars of Remuneration

Name of Directors

Total Amount
Sangita Jain Arjun Pahwa
1 Independent Directors N.A. N.A. N.A.
Fee for attending board committee meetingss N.A. N.A. N.A.
Commissions N.A. N.A. N.A.
Others please specifys N.A. N.A. N.A.
Total (1) N.A. N.A. N.A.
2 Other Non-Executive Directors Vimmi Sachdev Raman Khera
Fee for attending board committee meetingss N.A. N.A. N.A.
Commissions N.A. N.A. N.A.
Others please specifys N.A. N.A. N.A.
Total (2) N.A. N.A. N.A.
Total (B)=(1+2) N.A. N.A. N.A.
Total Managerial Remunerations N.A. N.A. N.A.
Overall Ceiling as per the Acts N.A. N.A. N.A.

C. REMUNERATION TO KEY MANAGERIAL PERSONNEL OTHER THAN MD/MANAGER/WTD

SN Particulars of Remuneration

Key Managerial Personnel

CEO CS CFO Total
1 Gross salary N.A.
(a) Salary as per provisions contained in section 17(1) of the Income-tax Act 1961 N.A. 324000 251000 575000
(b) Value of perquisites u/s 17(2) Income-tax Act 1961 N.A. N.A. N.A. N.A. N.A. N.A. N.A. N.A.
(c) Pro ts in lieu of salary under section 17(3)Income-tax Act 1961
2 Stock Option N.A. N.A. N.A. N.A.
3 Sweat Equity N.A. N.A. N.A. N.A.
4 Commission N.A. N.A. N.A. N.A.
- as % of pro t N.A. N.A. N.A. N.A.
others specify… N.A. N.A. N.A. N.A.
5 Others please specify N.A. N.A. N.A. N.A.
Total N.A. 324000 251000 575000

VII. PENALTIES / PUNISHMENT/ COMPOUNDING OF OFFENCES:

Type Section of the Companies Act Brief Description Details of Penalty / Punishment/ Compounding fees imposed Authority [RD / NCLT/ COURT] Appeal made if any (give Details)
A. COMPANY
Penalty N.A. N.A. N.A. N.A. N.A.
Punishment N.A. N.A. N.A. N.A. N.A.
Compounding N.A. N.A. N.A. N.A. N.A.
B. DIRECTORS
Penalty N.A. N.A. N.A. N.A. N.A.
Punishment N.A. N.A. N.A. N.A. N.A.
Compounding N.A. N.A. N.A. N.A. N.A.
C. OTHER OFFICERS IN DEFAULT
Penalty N.A. N.A. N.A. N.A. N.A.
Punishment N.A. N.A. N.A. N.A. N.A.
Compounding N.A. N.A. N.A. N.A. N.A.

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