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Smartlink Holdings Ltd.

BSE: 532419 Sector: Financials
NSE: SMARTLINK ISIN Code: INE178C01020
BSE 00:00 | 22 Oct 121.65 3.15
(2.66%)
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117.95

HIGH

123.00

LOW

116.50

NSE 00:00 | 22 Oct 121.60 3.20
(2.70%)
OPEN

118.20

HIGH

122.95

LOW

118.05

OPEN 117.95
PREVIOUS CLOSE 118.50
VOLUME 21082
52-Week high 133.80
52-Week low 68.00
P/E 47.71
Mkt Cap.(Rs cr) 122
Buy Price 0.00
Buy Qty 0.00
Sell Price 0.00
Sell Qty 0.00
OPEN 117.95
CLOSE 118.50
VOLUME 21082
52-Week high 133.80
52-Week low 68.00
P/E 47.71
Mkt Cap.(Rs cr) 122
Buy Price 0.00
Buy Qty 0.00
Sell Price 0.00
Sell Qty 0.00

Smartlink Holdings Ltd. (SMARTLINK) - Auditors Report

Company auditors report

TO THE MEMBERS OF SMARTLINK HOLDINGS LIMITED (formerly known as Smartlink NetworkSystems Limited)

Report on the audit of the Standalone financial Statements

Opinion

We have audited the standalone financial statements of Smartlink Holdings Limited("the Company") which comprise the Standalone Balance Sheet as at March312020 and the Standalone Statement of Profit and Loss Standalone Statement of Changesin Equity and Standalone Statement of Cash Flows for the year then ended and notes to thestandalone financial statements including a summary of significant accounting policiesand other explanatory information.

In our opinion and to the best of our information and according to the explanationsgiven to us the aforesaid Standalone 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 the Indian Accounting Standards prescribed under section133 of the Act read with Companies (Indian Accounting Standards) Rules 2015 as amendedand other accounting principles generally accepted in India of the state of affairs ofthe Company as at March 31 2020 and loss changes in equity and its cash flows for theyear 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 Standards are furtherdescribed in the Auditor's Responsibilities for the Audit of the Standalone FinancialStatements section of our report. We are independent of the Company in accordance with theCode of Ethics issued by the Institute of Chartered Accountants of India (ICAI) togetherwith the ethical requirements that are relevant to our audit of the standalone financialstatements under the provisions of the Act and the Rules thereunder and we have fulfilledour other ethical responsibilities in accordance with these requirements and the Code ofEthics. We believe that the audit evidence we have obtained is sufficient and appropriateto provide a basis for our opinion.

Emphasis of Matter

As mentioned in Note 48 to the accompanying Standalone Financial Statements themanagement has made an assessment of the impact of COVID-19 on the Company's operationsfinancial performance and position as at and for the year ended March 31 2020 and hasconcluded that there is no impact which is required to be recognised in the standalonefinancial statements. However the extent to which the COVID-19 pandemic will impact theCompany's standalone financials will depend on future developments which are currentlynot ascertainable.

Our opinion is not modified in respect of this matter key audit Matters

Key audit matters are those matters that in our professional judgment were of mostsignificance in our audit of the standalone financial statements of the current period.These matters were addressed in the context of our audit of the standalone financialstatements as a whole and in forming our opinion thereon and we do not provide aseparate opinion on these matters.

Sr. No. Key audit Matter How the key audit Matter was addressed in our audit
1. Valuation of investments: Our audit procedure in respect of this area included:
• Obtained an understanding of the design implementation and operating effectiveness of internal controls over the existence valuation and classification of investments in mutual funds bonds and preference shares;
• Verification of de-mat account and statement of accounts in respect of mutual funds bonds and preference shares to confirm existence of investments as on March 312020.
Refer Note 5 to the standalone Financial Statements. The Company has adopted Indian Accounting Standards (Ind AS') notified under section 133 of the Companies Act 2013 (‘the Act) read with the Companies (Indian Accounting Standards) Rules 2015 from April 12019 and the effective date of such transition is April 12018. Such transition has been carried out from the erstwhile Accounting Standards notified under the Act read with relevant rules issued thereunder and guidelines issued by the Reserve Bank of India (‘RBI') (collectively referred to as ‘the Previous GAAP'). • Evaluating the basis of classification of investments into the various classes of financial instruments.
As at March 2020 the Company has investments of Rs 16103.47 Lakhs in mutual funds bonds and preference shares which constitutes about 84% of the total assets of the company. During the year the Company has recognised Rs 739.55 Lakhs as fair valuation gain in the statement of Profit and Loss and Rs 33.70 lakhs as fair value loss in Other Comprehensive Income and Rs 1200.16 lakhs in Other Equity relating to the opening balance sheet adjustments in terms of Ind AS 109 "Financial Instruments". • In respect of investments in bonds and mutual funds which are fair valued through profit or loss or other comprehensive income performing independent price checks using data of external quoted prices and statement of Net Asset Value (NAV) from mutual funds.
• Verification of gain/loss on disposal of investments recorded in the financial statements from the contract notes and other documents connected with disposal and the fair value of investment in the books as on the date of disposal.
Due to significance of amount involved and valuation classification and Ind AS transition adjustments we have considered this as Key Audit Matter. • Verified the completeness and accuracy of the disclosures which are included in note 11 of the standalone financial statements.
2. Impairment of investment in subsidiary: Our audit procedures in respect of this area included:
Refer Note 11 in standalone financial statements.
The Company has investments in subsidiaries at a gross value of Rs 5074.95 lakhs as on March 312020. These investments are valued for at cost less provision for impairment. • Obtained an understanding of the design implementation and operating effectiveness of internal controls over the valuation of investments in subsidiary companies;
As at March 312020 the Company has made a provision for impairment on investments in subsidiaries of Rs 4884.20 lakhs. • Reviewed the financial statements of the subsidiaries and the future business plans/projections furnished by management;
Due to significance of the above matter and involvement of the management judgment we have considered this as a key audit matter. • Assessed the reliability and reasonableness of the management's estimates in the business projections which included specific risk factors by comparing the actual results of the current year to previous estimates.
• Verified the completeness and accuracy of the disclosures which are included in note 11 of the standalone financial statements.
Sr. No. Key Audit Matter How the Key Audit Matter was addressed in our audit
3. Re-development & write-off of Building: Our audit procedures in respect of write off of own building included the following:
Refer to note 13 of the standalone Financial statements
The Board of Directors of the Company at its meeting held on February 112020 approved a proposal for re-development of own building at Mumbai. The original cost of the Building was Rs 824.13 lakhs and the Written Down Value is Rs 424.78 lakhs. • Obtained an understanding of the design implementation and operating effectiveness of internal controls over the existence ownership completeness accuracy valuation and presentation of property plant and equipment.
• Verified the board minutes for approval of the proposal for re-development of the building.
• Evaluation of appropriateness of the Company's judgment regarding write-off of the WDV of the existing building.
The re-development proposal requires demolition of the existing building and hence the WDV of Rs 424.78 lakhs has been written off in books of account and disclosed as Exceptional Item in the statement of the profit and loss. • Verified the computation of the amount of loss incurred on account of such write off.
Management's assessment of the demolition and re-development of the Building requires significant judgment and accordingly it has been determined as a key audit matter. • Verified the completeness and accuracy of the disclosures which are included in note 13 of the standalone financial statements.

Information Other than the Standalone Financial Statements and Auditor's Report Thereon

The Company's Board of Directors is responsible for the other information. The otherinformation comprises the information included in the Directors' Report includingAnnexures but does not include the standalone financial statements and our auditor'sreport thereon.

Our opinion on the standalone financial statements does not cover the other informationand we do not express any form of assurance conclusion thereon. In connection with ouraudit of the standalone financial statements our responsibility is to read the otherinformation and in doing so consider whether the other information is materiallyinconsistent with the standalone 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.

Responsibilities of Management and Those Charged with Governance for the StandaloneFinancial 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 standalone financial statementsthat give a true and fair view of the financial position financial performance changesin equity and cash flows of the Company in accordance with the accounting principlesgenerally accepted in India including the Accounting Standards specified under section133 of the Act. This responsibility also includes maintenance of adequate accountingrecords in accordance with the provisions of the Act for safeguarding of the assets of theCompany and for preventing and detecting frauds and other irregularities; selection andapplication of appropriate accounting policies; making judgments and estimates that arereasonable and prudent; and design implementation and maintenance of adequate internalfinancial controls that were operating effectively for ensuring the accuracy andcompleteness of the accounting records relevant to the preparation and presentation ofthe standalone financial statement that give a true and fair view and are free frommaterial misstatement whether due to fraud or error.

In preparing the standalone financial statements the Board of Directors is responsiblefor assessing the Company's ability to continue as a going concern disclosing asapplicable matters related to going concern and using the going concern basis ofaccounting unless the Board of Directors either intends to liquidate the Company or tocease operations or has no realistic alternative but to do so. Those Board of Directorsare also responsible for overseeing the Company's financial reporting process.

Auditor's responsibilities for the audit of the standalone financial statements

Our objectives are to obtain reasonable assurance about whether the standalonefinancial statements as a whole are free from material misstatement whether due to fraudor error and to issue an auditor's report that includes our opinion. Reasonable assuranceis a high level of assurance but is not a guarantee that an audit conducted in accordancewith SAs will always detect a material misstatement when it exists. Misstatements canarise from fraud or error and are considered material if individually or in theaggregate they could reasonably be expected to influence the economic decisions of userstaken on the basis of these standalone financial statements.

We give in ‘Annexure A' a detailed description of Auditor's responsibilities forAudit of the Standalone Financial Statements.

Other Matter

The comparative financial information of the Company for the year ended March 31 2019included in the Statement is based on the previously issued statutory financial statementsprepared in accordance with the Companies (Accounting Standards) Rules 2006 for the yearended March 31 2019 on which we issued an unmodified audit opinion vide our report datedMay 15 2019 on those Standalone financial statements as adjusted for the differences inthe accounting principles adopted by the Company on transition to the Ind AS which havealso been audited by us.

Our opinion is not modified in respect of this matters.

Report on Other Legal and Regulatory Requirements

1. 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 Act we give in "Annexure B" a statement on the matters specified inparagraphs 3 and 4 of the Order to the extent applicable.

2. 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 Standalone Balance Sheet the Standalone Statement of Profit and Loss theStandalone Statement of Changes in Equity and the Standalone Statement of Cash Flow dealtwith by this Report are in agreement with the books of account.

(d) In our opinion the aforesaid standalone financial statements comply with theAccounting Standards specified under Section 133 of the Act read with Rule 7 of theCompanies (Accounts) Rules 2014 and the Companies (Indian Accounting Standards) Rules2015 as amended.

(e) On the basis of the written representations received from the directors as on March312020 taken on record by the Board of Directors none of the directors is disqualifiedas on 31st March 2020 from being appointed as a director in terms of Section 164 (2) ofthe Act.

(f) With respect to the adequacy of the internal financial controls with reference tostandalone financial statements of the Company and the operating effectiveness of suchcontrols refer to our separate Report in "Annexure C".

(g) 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 in our opinionand to the best of our information and according to the explanations given to us:

i. The Company has disclosed the impact of pending litigations on its financialposition in its standalone financial statements - Refer Note 35 to the standalonefinancial statements;

ii. The Company did not have any long term contracts including derivative contractsfor which there were material foreseeable losses.

iii. There has been no delay in transferring amounts required to be transferred tothe Investor Education and Protection Fund by the Company.

3. As required by The Companies (Amendment) Act 2017 in our opinion according toinformation explanations given to us the remuneration paid by the Company to itsdirectors is within the limits laid prescribed under Section 197 of the Act and the rulesthereunder.

For MSKA & Associates
Chartered Accountants
ICAI Firm Registration No. 105047W
Anup Mundhra
Place : Pune Partner
Date : July 14 2020 Membership No. 061083
UDIN: 20061083AAAADD5777

ANNEXURE A TO THE INDEPENDENT AUDITOR'S REPORT OF EVEN DATE ON THE STANDALONE FINANCIALSTATEMENTS OF SMARTLINK HOLDINGS LIMITED

Auditor's Responsibilities for the Audit of the Standalone 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 standalonefinancial 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 the audit in order todesign audit procedures that are appropriate in the circumstances. Under section 143(3)(i)of the Act we are also responsible for expressing our opinion on whether the company hasinternal financial controls with reference to financial statements in place and theoperating effectiveness of such controls.

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

• Conclude on the appropriateness of management's use of the going concern basisof accounting 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 standalone financial statements or if such disclosures are inadequate to modify ouropinion. 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 financialstatements including the disclosures and whether the standalone financial statementsrepresent the underlying transactions and events in a manner that achieves fairpresentation.

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 standalone financial statementsof the current period and are therefore the key audit matters. We describe these mattersin our auditor's report unless law or regulation precludes public disclosure about thematter or when 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.

for MsKA & associates
Chartered Accountants
ICAI Firm Registration No. 105047W
Anup Mundhra
Place : Pune Partner
Date : July 14 2020 Membership No. 061083
UDIN: 20061083AAAADD5777

ANNEXURE B TO THE INDEPENDENT AUDITOR'S REPORT OF EVEN DATE ON THE STANDALONE FINANCIALSTATEMENTS OF SMARTLINK HOLDINGS LIMITED FOR THE YEAR ENDED MARCH 312020

[Referred to in paragraph 1 under ‘Report on Other Legal and RegulatoryRequirements' in the independent Auditors' Report]

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

(b) All the fixed assets were physically verified by the management in the financialyear in accordance with a planned programme of verifying them in a phased manner which inour opinion is reasonable having regard to the size of the Company and the nature of itsassets. No material discrepancies were noticed on such verification.

(c) According to the information and explanations given to us and on the basis of ourexamination of the records of the Company the title deeds of immovable properties areheld in the name of the Company. In respect of immovable properties of land and buildingthat have been taken on lease and disclosed as fixed assets in the standalone.

ii. The Company is an investment company and consequently does not hold anyinventory. Accordingly the provisions stated in paragraph 3(ii) of the Order are notapplicable to the Company.

iii. The Company has not granted any loans secured or unsecured to Companies FirmsLimited Liability Partnerships (LLP) or other parties covered in the register maintainedunder section 189 of the Companies Act 2013 (‘the Act'). Accordingly the provisionsstated in paragraph 3 (iii) (a) to (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 section 185 and 186 of the Act in respect ofloans investments guarantees and security made.

v. In our opinion and according to the information and explanations given to us theCompany has not accepted any deposits from the public within the meaning of Sections 7374 75 and 76 of the Act and the rules framed there under.

vi. The provisions of sub-section (1) of section 148 of the Act are not applicable tothe Company as the Central Government of India has not specified the maintenance of costrecords for any of the products of the Company. Accordingly the provisions stated inparagraph 3 (vi) of the Order are not applicable to the Company.

vii. (a) According to the information and explanations given to us and the records ofthe Company examined by us in our opinion the Company is generally regular in depositingwith appropriate authorities undisputed statutory dues including provident fundemployees' state insurance income-tax goods and service tax duty of customs cess andany other statutory dues applicable to it.

(b) According to the information and explanations given to us no undisputed amountspayable in respect of provident fund employees' state insurance income-tax goods andservice tax cess and other statutory dues were outstanding at the year end for a periodof more than six months from the date they became payable.

(c) According to the information and explanation given to us and the records of theCompany examined by us as at March 312020 there are no dues of income tax goods andservice tax customs duty cess and any other statutory dues which have not been depositedon account of any dispute.

viii. The Company does not have any loans or borrowings from any financial institutionbanks government or debenture holders during the year. Accordingly the provision statedin paragraph 3(viii) of the Order is not applicable to the Company.

ix. The Company did not raise any money by way of initial public offer or furtherpublic offer (including debt instruments) and term loans during the year. Accordingly theprovisions stated in paragraph 3 (ix) of the Order are not applicable to the Company.

x. During the course of our audit examination of the books and records of the Companycarried out in accordance with the generally accepted auditing practices in India andaccording to the information and explanations given to us we have neither come across anyinstance of material fraud by the Company or on the Company by its officers or employees.

xi. According to the information and explanations given to us and based on ourexamination of the records of the Company the Company has paid/ provided for managerialremuneration in accordance with the requisite approvals mandated by the provisions ofsection 197 read with Schedule V to the Act.

xii. In our opinion and according to the information and explanations given to us theCompany is not a Nidhi Company. Accordingly the provisions stated in paragraph 3(xii) ofthe Order are not applicable to the Company.

xiii. According to the information and explanations given to us and based on ourexamination of the records of the Company transactions with the related parties are incompliance with sections 177 and 188 of the Act where applicable and details of suchtransactions have been disclosed in the financial statements as required by the applicableaccounting standards.

xiv. According to the information and explanations given to us and based on ourexamination of the records of the Company the Company has not made any preferentialallotment or private placement of shares or fully or partly convertible debentures duringthe year. Accordingly the provisions stated in paragraph 3 (xiv) of the Order are notapplicable to the Company.

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 non-cashtransactions with directors or persons connected with them under Section 192 of the Act.Accordingly provisions stated in paragraph 3(xv) of the Order are not applicable to theCompany.

xvi. The Company is required to and has been registered under Section 45-IA of theReserve Bank of India Act 1934 as Non-banking financial institution without acceptingdeposits vide certificate dated May 02 2018.

For MSKA & Associates
Chartered Accountants
ICAI Firm Registration No. 105047W
Anup Mundhra
Place : Pune Partner
Date : July 14 2020 Membership No. 061083
UDIN: 20061083AAAADD5777

ANNEXURE C TO THE INDEPENDENT AUDITOR'S REPORT OF EVEN DATE ON THE STANDALONE FINANCIALSTATEMENTS OF SMARTLINK HOLDINGS LIMITED

[Referred to in paragraph 2(f) under ‘Report on Other Legal and RegulatoryRequirements' in the Independent Auditors' Report]

Report on the Internal Financial Controls under Clause (i) of Sub-section 3 of Section143 of the Companies Act 2013 ("the Act")

We have audited the internal financial controls with reference to standalone financialstatements of Smartlink Holdings Limited ("the Company") as of March 312020 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 Management is responsible for establishing and maintaining internalfinancial controls based on the internal control with reference to standalone financialstatements criteria established by the Company considering the essential components ofinternal control stated in the Guidance Note on Audit of Internal Financial Controls OverFinancial Reporting issued by the Institute of Chartered Accountants of India (ICAI) (the"Guidance Note"). These responsibilities include the design implementation andmaintenance of adequate internal financial controls that were operating effectively forensuring the orderly and efficient conduct of its business including adherence toCompany's policies the safeguarding of its assets the prevention and detection of fraudsand errors the accuracy and completeness of the accounting records and the timelypreparation of reliable financial information as required under the Act.

Auditor's Responsibility

Our responsibility is to express an opinion on the Company's internal financialcontrols with reference to standalone financial statements based on our audit. Weconducted our audit in accordance with the Guidance Note and the Standards on Auditingissued by ICAI and deemed to be prescribed under section 143(10) of the Act to the extentapplicable to an audit of internal financial controls. Those Standards and the GuidanceNote require that we comply with ethical requirements and plan and perform the audit toobtain reasonable assurance about whether internal financial controls with reference tostandalone financial statements was established and maintained and if such controlsoperated effectively in all material respects.

Our audit involves performing procedures to obtain audit evidence about the internalfinancial controls with reference to standalone financial statements and their operatingeffectiveness. Our audit of internal financial controls with reference to standalonefinancial statements included obtaining an understanding of internal financial controlswith reference to standalone financial statements assessing the risk that a materialweakness exists and testing and evaluating the design and operating effectiveness ofinternal control based on the assessed risk. The procedures selected depend on theauditor's judgement including the assessment of the risks of material misstatement of thestandalone 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 withreference to standalone financial statements.

Meaning of Internal Financial Controls with Reference to Standalone FinancialStatements

A Company's internal financial control with reference to standalone financialstatements is a process designed to provide reasonable assurance regarding the reliabilityof financial reporting and the preparation of standalone financial statements for externalpurposes in accordance with generally accepted accounting principles. A Company's internalfinancial control with reference to standalone financial statements includes thosepolicies and procedures that (1) pertain to the maintenance of records that in reasonabledetail accurately and fairly reflect the transactions and dispositions of the assets ofthe company; (2) provide reasonable assurance that transactions are recorded as necessaryto permit preparation of standalone financial statements in accordance with generallyaccepted accounting principles and that receipts and expenditures of the company arebeing made only in accordance with authorizations of management and directors of thecompany; 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 standalone financial statements.

Inherent Limitations of Internal Financial Controls with Reference to StandaloneFinancial Statements

Because of the inherent limitations of internal financial controls with reference tostandalone financial statements 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 standalone financial statements to future periods are subjectto the risk that the internal financial control with reference to standalone financialstatements may become inadequate because of changes in conditions or that the degree ofcompliance with the policies or procedures may deteriorate.

Opinion

In our opinion the Company has in all material respects internal financial controlswith reference to standalone financial statements and such internal financial controlswith reference to standalone financial statements were operating effectively as at March312020 based on the internal control with reference to standalone financial statementscriteria established by the Company considering the essential components of internalcontrol stated in the Guidance Note.

For MSKA & Associates
Chartered Accountants
ICAI Firm Registration No. 105047W
Anup Mundhra
Place : Pune Partner
Date : July 14 2020 Membership No. 061083
UDIN: 20061083AAAADD5777

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