<dhhead>Independent Auditors Report</dhhead>
SRG Housing Finance Limited
REPORT ON THE AUDIT OF THE FINANCIAL STATEMENTS
We have audited the accompanying Financial Statements of SRG HousingFinance Limited ("the Company") which comprise the Balance Sheet as at March 312022 the Statement of Profit and Loss Cash Flow Statement and Statement of Changes inEquity for the year then ended and the notes to the standalone financial statementsincluding a summary of the significant accounting policies and other explanatoryinformation ("hereinafter referred to as the 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 informationrequired by the Companies Act 2013 ("the Act") in the manner so required andgive a true and fair view in conformity with Indian Accounting Standards prescribed undersection 133 of the Act read with the Companies (Indian Accounting Standards) Rules 2015as amended ("Ind AS") and the accounting principles generally accepted in India
a) In the case of the Balance Sheet of the state of affairs of theCompany as at March 31 2022.
b) In the case of the Statement of Profit and Loss of the profitincluding comprehensive income for the year ended on that date; and
c) In the case of the Cash Flow Statement of the cash flows for theyear ended on that date.
d) In the case of Statement of Changes in Equity change in equity forthe year ended on that date.
Basis for Opinion
We conducted our audit of the financial statements in accordance withthe Standards on Auditing specified under section 143(10) of the Act (SAs). Ourresponsibilities under those Standards are further described in the Auditor'sResponsibility for the Audit of the Financial Statements section of our report. We areindependent of the Company in accordance with the Code of Ethics issued by the Instituteof Chartered Accountants of India (ICAI) together with the ethical requirements that arerelevant to our audit of the financial statements under the provisions of the Act and theRules made thereunder and we have fulfilled our other ethical responsibilities inaccordance with these requirements and the ICAI's Code of Ethics. We believe that theaudit evidence obtained by us is sufficient and appropriate to provide a basis for ouraudit opinion on the financial statements.
INFORMATION OTHER THAN THE FINANCIAL STATEMENTS AND AUDITORSREPORT THEREON
The Company's management and Board of Directors are responsible for thepreparation of the other information. The other information comprises the informationincluded in the Management Discussion and Analysis Director's report including theAnnexures to Director's report Corporate Governance and Shareholder's Information butdoes not include the financial statements and our auditor's report thereon.
Our opinion on the financial statements does not cover the otherinformation and we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements ourresponsibility is to read the other information and in doing so consider whether theother information is materially inconsistent with the financial statements or ourknowledge obtained during the course of our audit or otherwise appears to be materiallymisstated.
When we read the other information if we conclude that there is amaterial misstatement therein we are required to communicate the matter to those chargedwith governance as required under SA 720 'The Auditor's responsibilities Relating to OtherInformation'.
MANAGEMENTS RESPONSIBILITY FOR THE FINANCIAL STATEMENTS
The Company's management and Board of Directors are responsible for thematters stated in Section 134(5) of the Companies Act 2013 ("the Act") withrespect to the preparation of the Financial Statements that give a true and fair view ofthe financial position financial performance including other comprehensive income andcash flows of the Company in accordance with the accounting principles generally acceptedin India including the Indian Accounting Standards specified under Section 133 of theAct read with Rule 7 of The Companies (Accounts) Rules 2014. This responsibility alsoincludes maintenance of adequate accounting records in accordance with the provisions ofthe Act for safeguarding the assets of the Company and for preventing and detecting thefrauds and other irregularities; selection and application of appropriate accountingpolicies; making judgments and estimates that are reasonable and prudent; and designimplementation and maintenance of adequate internal financial controls that wereoperating effectively for ensuring the accuracy and completeness of the accountingrecords relevant to the preparation and presentation of the Financial Statements thatgive a true and fair view and are free from material misstatement whether due to fraud orerror.
In preparing the financial statements management and Board ofDirectors are 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 is also responsible for overseeing the Company'sfinancial reporting process.
Our objectives are to obtain reasonable assurance about whether thefinancial 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 financial statements.
As part of an audit in accordance with SAs we exercise professionaljudgment 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 to provide a basisfor our opinion. The risk of not detecting a material misstatement resulting from fraud ishigher than for one resulting from error as fraud may involve collusion forgeryintentional omissions misrepresentations or the override of internal control.
Obtain an understanding of internal financial control relevantto the audit in order to design audit procedures that are appropriate in thecircumstances. Under section 143(3)(i) of the Act we are also responsible for expressingour opinion on whether the Company has adequate internal financial controls system inplace and the operating effectiveness of such controls.
Evaluate the appropriateness of accounting policies used and thereasonableness of accounting estimates and related disclosures made by the 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 auditor's report to therelated disclosures in the financial statements or if such disclosures are inadequate tomodify our opinion. Our conclusions are based on the audit evidence obtained up to thedate of our auditor's report. However future events or conditions may cause the Companyto cease to continue 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 financialstatements that individually or in aggregate makes it probable that the economicdecisions of a reasonably knowledgeable user of the financial statements may beinfluenced. We consider quantitative materiality and qualitative factors in (i) planningthe scope of our audit work and in evaluating the results of our work; and (ii) toevaluate the effect of any identified misstatements in the 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 that wehave complied with relevant ethical requirements regarding independence and tocommunicate with them all relationships and other matters that may reasonably be thoughtto bear 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
i. As required by the Companies (Auditors' Report) Order 2020 (the"Order") issued by the Central Government in terms of Section 143(11) of theAct we hereby give in the "Annexure A" a statement on the mattersspecified in paragraphs 3 and 4 of the Order to the extent applicable.
ii. As required by Section 143(3) of the Act based on our audit wereport 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 our auditof the financial statements;
b. In our opinion proper books of accounts as required by law havebeen kept by the Company so far as it appears from our examination of those books;
c. The Balance Sheet the Statement of Profit and Loss the Statementof Changes in Equity and the Cash Flow Statement dealt with by this Report are inagreement with the books of accounts maintained for the purpose or preparation of thefinancial statements;
d. In our opinion the aforesaid financial statements comply with theIndian Accounting Standards referred to in Section 133 of the Act read with Rule 7 of theCompanies (Accounts) Rules 2014.
e. On the basis of written representations received from the Directorsand taken on record by the Board of Directors none of the Directors is disqualified as onMarch 31 2022 from being appointed as a Director in terms of Section 164(2) of the Act;
f. With respect to the adequacy of the internal financial controls overfinancial reporting of the Company and the operating effectiveness of such controls referto our separate report in "Annexure B". Our report expresses anunmodified opinion on the adequacy and operating effectiveness of the Company's internalfinancial controls over financial reporting.
g. 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:
i. The Company does not have any pending litigations which would impactits financial position;
ii. The Company did not have any long-term contracts includingderivatives contracts for which there were any material foreseeable losses;
iii. There were no amounts required to be transferred to the InvestorEducation and Protection Fund by the Company.
iv. (a) The Management has represented that to the best of it'sknowledge and belief as disclosed in the notes to the accounts no funds (which arematerial either individually or in the aggregate) have been advanced or loaned or invested(either from borrowed funds or share premium or any other sources or kind of funds) by theCompany to or in any other person(s) or entity(ies) including foreign entities("Intermediaries") with the understanding whether recorded in writing orotherwise that the Intermediary shall directly or indirectly lend or invest in otherpersons or entities identified in any manner whatsoever by or on behalf of the Company("Ultimate Beneficiaries") or provide any guarantee security or the like onbehalf of the Ultimate Beneficiaries. Refer note 56 to the financial statements.
v. (b) The Management has represented that to the best of it'sknowledge and belief as disclosed in the notes to accounts no funds (which are materialeither individually or in the aggregate) have been received by the Company from anyperson(s) or entity(ies) including foreign entities ("Funding Parties") withthe understanding whether recorded in writing or otherwise that the Company shalldirectly or indirectly lend or invest in other persons or entities identified in anymanner whatsoever by or on behalf of the Funding Party ("UltimateBeneficiaries") or provide any guarantee security or the like on behalf of theUltimate Beneficiaries. Refer note 56 to the financial statements.
vi. (c) Based on the audit procedures that has been consider reasonableand appropriate in the circumstances nothing has come to our notice that has caused us tobelieve that the representations under sub clause (i) and (ii) of Rule 11(e) as providedunder (a) and (b) above contain any material misstatement.
vii. The company has not declared or paid any dividend during the yearand has not proposed final dividend for the year.
h. 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:
In our opinion and to the best of our information and according to theexplanations given to us the remuneration paid to the Managing Director of the Company isin accordance with the provisions of Section 197 along with Schedule V of Companies Act2013 and the remuneration limit is in accordance with the first proviso of Section 197(1)and Schedule V of Companies Act 2013.
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For PKJ & Co.
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|Place: Mumbai || |
Membership No. 071026
|Date: May 23 2022 || |
UDIN:- 22071026AJ KT WA1159
Annexure A to the Independent Auditors Report
(Referred to in para 1 under "Report on other Legal and RegulatoryRequirement" of our report of even date on the accounts for the year ended March 312022).
i. According to the information and explanations given to us inrespect of the property plant and equipment:
(a) The Company has maintained proper records showing full particularsincluding quantitative details and situation of property plant and equipment. The Companyhas maintained proper records showing full particulars of intangible assets
(b) Property plant and equipment have been physically verified by themanagement during the year and no discrepancies between the book records and the physicalinventory have been noticed. In our opinion the frequency of verification is reasonable.
(c) We report that the title deed of the immovable property is held inthe name of the Company as at the balance sheet date. Immovable property of land whosetitle deed has been pledged as security for nonconvertible debentures is held in the nameof the Company.
(d) We report that the Company has not revalued any of its PropertyPlant and Equipment including Right of Use Assets and intangible assets during the year.
(e) No proceedings have been initiated during the year or are pendingagainst the Company as at March 31 2022 for holding any benami property under the BenamiTransactions (Prohibition) Act 1988 (as amended in 2016) and rules made thereunder.
ii. (a) The Company does not have any inventory and hence reportingunder clause (ii) of paragraph 3 of the Order is not applicable.
(b) According to the explanations and information given to us theCompany has not been sanctioned working capital limits in excess of Rs 5 Crores hencereporting under clause (ii)(b) of the Order is not applicable.
iii. According to the information and explanations given to us theCompany has made investments in and granted any loans or advances in the nature of loanssecured to Companies Firms Limited Liability Partnerships or other parties. The Companyhas not provided any guarantee or security to any other entity during the year. Withrespect to such investments and loans and advances:
a) The Company's principal business is to give loans and hencereporting under clause 3(iii)
(a) of the Order is not applicable.
b) The investments made and the terms and conditions of the grant ofall the loans and advances in the nature of loans during the year are in our opinionprima facie not prejudicial to the Company's interest.
c) In respect of loans and advances in the nature of loans (togetherreferred to as "loan assets") the schedule of repayment of principal andpayment of interest has been stipulated. Note no. 2 to the Financial Statements explainsthe Company's accounting policy relating to impairment of financial assets which includeloans assets. In accordance with that policy loan assets with balances as at March 312022 aggregating Rs 840.16 Lacs were categorized as credit impaired ("Stage 3")and Rs 1216.23 Lacs were categorized as those where the credit risk has increasedsignificantly since initial recognition ("Stage 2"). Disclosures in respect ofsuch loans have been provided in Note 4 to the Financial Statements. Additionally out ofloans and advances in the nature of loans with balances as at the year-end aggregating Rs31944.98 Lacs where credit risk has not significantly increased since initialrecognition (categorized as "Stage 1") overdues in the repayment interestand/or principal for Stage 1 & Stage 2 aggregating Rs 231.12 Lacs were alsoidentified. In all other cases the repayment of principal and interest is regular. Havingregard to the nature of the Company's business and the volume of information involved itis not practicable to provide an itemized list of loan assets where delinquencies in therepayment of principal and interest have been identified.
d) The total amount overdue for more than ninety days in respect ofloans and advances in the nature of loans as at the year-end is Rs 621.82 Lacs.Reasonable steps are been taken by the Company for recovery of the principal and interestas stated in the applicable Regulations and Loan Agreement.
e) The Company's principal business is to give loans and hencereporting under clause 3(iii) (e) of the Order is not applicable.
f) According to information and explanations given to us and based onthe audit procedures performed the Company has not granted any loans or advances in thenature of loans either repayable on demand or without specifying any terms or period ofrepayment during the year. Hence reporting under clause 3(iii)(f) is not applicable
iv. According to the information and explanations given to us theCompany has not advanced any loan or given any guarantee or provided or securities to theparties covered under section 185 of the Act. The Company has complied with the provisionsof section 186 of the Act in respect of investments made or loans or guarantee or securityprovided to the parties covered under section 186.
v. As per the Ministry of Corporate Affairs notification dated March31 2014 the provisions of Sections 73 to 76 or any other relevant provisions of TheCompanies Act 2013 and The Companies (Acceptance of Deposits) Rules 2014 as amendedwith regard to the deposits accepted are not applicable to the Company. According toinformation and explanations given to us the Company has not accepted any deposits duringthe year. Hence reporting under clause 3(v) of the Order is not applicable.
vi. According to the information and explanations given to us theCentral Government has not prescribed maintenance of cost records under Sub-Section (1) ofSection 148 of the Act in respect of the activities carried on by the Company. Hencereporting under clause 3(vi) of the Order is not applicable.
vii. According to the information and explanations given to us:
a. The Company is generally been regular in depositing undisputedstatutory dues including Goods and Services Tax provident fund employees' stateinsurance income- tax cess and any other statutory dues applicable to the Company to theappropriate authorities.
b) There are no undisputed statutory dues payable in respect of GSTProvident Fund Employees' State Insurance Income-tax cess and other material statutorydues in arrears as at March 31 2022 for a period of more than six months from the datethey became payable.
c) There were no dues referred in sub clause (a) above which have notbeen deposited on account of disputes as at March 31 2022.
viii. According to the information and explanations given to us notransactions relating to previously unrecorded income were surrendered or disclosed asincome in the tax assessments under the Income Tax Act 1961 during the year.
ix. According to the information and explanations given to us inrespect of borrowings:
(a) The Company has not defaulted in the repayment of loans or otherborrowings or in the payment of interest thereon to any lender during the year.
(b) The Company has not been declared wilful defaulter by any bank orfinancial institution or government or any government authority.
(c) In our opinion term loans availed by the Company were applied bythe Company during the year for the purposes for which the loans were obtained other thantemporary deployment pending application in respect of term loans raised towards the endof the year
(d) On an overall examination of the financial statements of theCompany funds raised on short term basis have prima facie not been used during the yearfor long-term purposes by the Company.
(e) The Company did not have any subsidiary or associate or jointventure during the year and hence reporting under clause 3(ix)(e) of the Order is notapplicable
(f) The Company does not have any subsidiary or associate or jointventure and hence reporting on clause 3(ix)(f) of the Order is not applicable.
x. (a) According to the information and explanations given to us theCompany has not raised moneys by way of Public Offer or further public offer (includingdebt instruments) during the year and hence reporting under clause 3(x)(a) of the Order isnot applicable.
(b) According to the information and explanations given to us theCompany has not made any preferential allotment or private placement of shares orconvertible debentures (fully or partly or optionally) during the year and hence reportingunder clause 3(x)(b) of the Order is not applicable.
xi. (a) According to the information and explanations given tous no fraud by the Company and no material fraud on the Company has been noticed orreported during the year.
(b) No report under section 143(12) of the Act has been filed in FormADT-4 as prescribed under rule 13 of Companies (Audit and Auditors) Rules 2014 with theCentral Government during the year and upto the date of this report.
(c) As represented to us by the Management there were no whistleblower complaints received by the Company during the year.
xii. The Company is not a Nidhi Company; hence reporting under clause(xii) of paragraph 3 of the Order is not applicable to the Company.
xiii. According to the information and explanations given to us theCompany is in compliance with Section 177 and 188 of The Companies Act 2013 whereverapplicable for all transactions with the related parties and the details of related partytransactions have been disclosed in the notes on Financial Statements as required by theapplicable Indian Accounting Standards.
xiv. (a) In our opinion the Company has an adequate internalaudit system commensurate with the size and the nature of its business.
(b) We have considered the internal audit reports issued to theCompany during the year and covering the period upto March 31 2022.
xv. According to the information and explanations given to us theCompany has not entered into any non-cash transactions with Directors or persons connectedwith him under provisions of Section 192 of The Companies Act 2013. Therefore provisionof clause (xv) of paragraph 3 of the Order is not applicable to the Company.
xvi. According to the information and explanations given to us theCompany is not required to be registered under Section 45-lA of The Reserve Bank of IndiaAct 1934. Thus paragraph 3 (xvi) a b and c of the Order is not applicable to theCompany.
The Group does not have any CIC as part of the group and accordinglyreporting under clause (xvi) (d) of the Order is not applicable.
xvii. The Company has not incurred cash losses during the financialyear covered by our audit and the immediately preceding financial year.
xviii. There has been no resignation of the statutory auditors of theCompany. Hence reporting under clause 3(xviii) of the Order is not applicable.
xix. On the basis of the financial ratios ageing and expected dates ofrealization of financial assets and payment of financial liabilities Asset LiabilityMaturity (ALM) pattern other information accompanying the financial statements and ourknowledge of the Board of Directors and management plans and based our examination of theevidence supporting the assumptions nothing has come to our attention which causes us tobelieve that any material uncertainty exists as on the date of the audit report indicatingthat the Company is not capable of meeting its liabilities existing at the date of balancesheet as and when they fall due within a period of one year from the balance sheet date.We however state that this is not an assurance as to the future viability of theCompany. We further state that our reporting is based on the facts up to the date of theaudit 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. The Company has fully spent the required amount towards CorporateSocial Responsibility (CSR) and there is no unspent CSR amount for the year requiring atransfer to a Fund specified in Schedule VII to the Act or special account in compliancewith the provision of section 135(6) of the said Act. Accordingly reporting under clause3(xx) of the Order is not applicable.
xxi. According to the information and explanations given to us theCompany does not have subsidiary associate and joint venture. Accordingly reportingunder clause 3(xxi) of the Order is not applicable
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For PKJ & Co.
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|Place: Mumbai || |
Membership No. 071026
|Date: May 23 2022 || |
UDIN:- 22071026AJ KT WA1159
Annexure B to the Independent Auditors Report
(Referred to in para 2(f) under "Report on other Legal andRegulatory Requirement" of our report of even date on the accounts for the year endedMarch 31 2022)
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 over financialreporting of SRG Housing Finance Limited ("the Company") as of March 31 2022 inconjunction with our audit of the Financial Statements of the Company for the year endedon that date.
MANAGEMENTS RESPONSIBILITY FOR INTERNAL FINANCIAL CONTROLS
The Company's management is responsible for establishing andmaintaining internal financial controls based on the internal control over financialreporting criteria established by the Company considering the essential components ofinternal control stated in the Guidance Note on Audit of Internal Financial Controls overFinancial Reporting (the ''Guidance Note") issued by The Institute of CharteredAccountants of India (ICAI). 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 Companies Act 2013.
Our responsibility is to express an opinion on the Company's internalfinancial controls over financial reporting based on our audit. We conducted our audit inaccordance with the Guidance Note and the Standards on Auditing issued by the ICAI andprescribed under Section 143(10) of the Act 2013 to the extent applicable to an audit ofinternal financial controls both issued by The Institute of Chartered Accountants ofIndia. Those Standards and the Guidance Note require that we comply with ethicalrequirements and plan and perform the audit to obtain reasonable assurance about whetheradequate internal financial controls over financial reporting was established andmaintained and if such controls operated effectively in all material respects.
Our audit involves performing procedures to obtain audit evidence aboutthe adequacy of the internal financial controls system over financial reporting and theiroperating effectiveness. Our audit of internal financial controls over financial reportingincluded obtaining an understanding of internal financial controls over financialreporting assessing the risk that a material weakness exists and testing and evaluatingthe design and operating effectiveness of internal control based on the assessed risk. Theprocedures selected depend on the auditor's judgment including the assessment of therisks of material misstatement of the financial statements whether due to fraud or error.
We believe that the audit evidence we have obtained is sufficient andappropriate to provide a basis for our audit opinion on the Company's internal financialcontrols system over financial reporting.
MEANING OF INTERNAL FINANCIAL CONTROLS OVER FINANCIAL REPORTING
A Company's internal financial control over financial reporting 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 control overfinancial reporting includes those policies and procedures 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 asnecessary to permit preparation of 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 timelydetection of unauthorized acquisition use or disposition of the Company's assets thatcould have a material effect on the Financial Statements.
INHERENT LIMITATIONS OF INTERNAL FINANCIAL CONTROLS OVER FINANCIALREPORTING
Because of the inherent limitations of internal financial controls overfinancial reporting 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 overfinancial reporting to future periods are subject to the risk that the internal financialcontrol over financial reporting may become inadequate because of changes in conditionsor that the degree of compliance with the policies or procedures may deteriorate.
In our opinion the Company has in all material respects an adequateinternal financial controls
system over financial reporting and such internal financial controlsover financial reporting were operating effectively as at March 31 2022 based on"the internal control over financial reporting criteria established by the Companyconsidering the essential components of internal control stated in the Guidance Note onAudit of Internal Financial Controls over Financial Reporting issued by The Institute ofChartered Accountants of India".
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For PKJ & Co.
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|Place: Mumbai || |
Membership No. 071026
|Date: May 23 2022 || |