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Sudarshan Chemical Industries Ltd.

BSE: 506655 Sector: Industrials
NSE: SUDARSCHEM ISIN Code: INE659A01023
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OPEN 414.30
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VOLUME 2459
52-Week high 791.95
52-Week low 405.25
P/E 28.91
Mkt Cap.(Rs cr) 2,903
Buy Price 0.00
Buy Qty 0.00
Sell Price 0.00
Sell Qty 0.00
OPEN 414.30
CLOSE 417.25
VOLUME 2459
52-Week high 791.95
52-Week low 405.25
P/E 28.91
Mkt Cap.(Rs cr) 2,903
Buy Price 0.00
Buy Qty 0.00
Sell Price 0.00
Sell Qty 0.00

Sudarshan Chemical Industries Ltd. (SUDARSCHEM) - Auditors Report

Company auditors report

to the Members of Sudarshan Chemical Industries Limited

REPORT ON THE AUDIT OF THE STANDALONE FINANCIAL STATEMENTS

Opinion

We have audited the standalone financial statements of Sudarshan Chemical IndustriesLimited ("the Company") which comprise the standalone balance sheet as at 31March 2021 and the standalone statement of profit and loss (including other comprehensiveincome) standalone statement of changes in equity and standalone statement of cash flowsfor the year then ended and notes to the standalone financial statements including asummary of the significant accounting policies and 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 ("Act") in the manner so required and give a true andfair view in conformity with the accounting principles generally accepted in India of thestate of affairs of the Company as at 31 March 2021 and profit 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 Standalone FinancialStatements section of our report. We are independent of the Company in accordance withthe Code of Ethics issued by the Institute of Chartered Accountants of India together withthe 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 on the standalone financial statements.

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.

Description of Key Audit Matter
The key audit matter How our audit addressed the key audit matter
Capitalisation of new product development costs (Intangible assets under development) Our audit procedures included:
Product development costs for new product development are recognised as intangible assets when technical feasibility is established the Company has committed technical and commercial resources and future economic benefits are assessed as ‘probable'. Evaluated the design implementation and operating effectiveness of key internal controls around initiation of capitalisation of new product development costs including Management's controls over estimation of the future economic benefit of the projects;
Costs capitalised during the year represents the cost of technical know-how expenses including costs paid to external consultants up to the date the intangible asset is available for use. Evaluated and challenged the Managements' assessment that the recorded costs meet the capitalisation criteria;
The assessment of the capitalisation criteria as set out in Ind AS 38 ‘Intangible Assets' is made at an early stage of product development. It involves: One of the criteria relating to future economic benefits being assessed as ‘probable' was evaluated by assessing that there is an active market available for selling the products under development;
Management's judgement to establish technical feasibility of the product; Tested sample transactions for costs incurred upto 31 March 2021 towards new product development projects by using statistical unit sampling;
Management's estimation of availability of committed technical and commercial resources; and Analysed and determined the costs which are capitalised are ‘directly attributable' towards product development activities; We challenged key assumptions used by Management to determine discount rate sensitivity of the assumptions and cash flow projections; and
Inherent challenges in predicting future economic benefits which must be assessed as ‘probable' for capitalisation to commence. Assessed impact if any from the resurgence of COVID-19 on Management's estimate such as discontinuance or suspension of any new products.
There is a risk that new product development costs may get capitalised where the relevant criteria have not been met.
Accordingly we identified capitalisation of new product development costs as a key audit matter.
(Refer note 2(C) and note 4 to the standalone financial statements)
Impairment assessment for investments in subsidiaries Our audit procedures included:
The Company has investments in subsidiaries. These investments are accounted for at cost less impairment. Where an indication of impairment exists the carrying amount of the investment is assessed and written down immediately to its value in use. Value in use of the above investments are estimated in order to determine the extent of the impairment loss. Evaluated the design implementation and operating effectiveness of key internal controls around identification of impairment indicators including Management's controls over estimation of the value in use of the investments in subsidiaries;
Identification of indicators for impairment of these investments and measurement of value in use involves significant estimates and judgements of the Management including those related to the possible effects of the resurgence of the COVID-19 pandemic. Evaluated impairment risk to identify impairment indicators for any investment in a subsidiary based on consideration of external and internal factors affecting the value and performance of the investment;
These investments are significant. This is identified as a key audit matter due to inherent uncertainties involved in projecting future cash flows and discount rate which are the basis of impairment assessment. Evaluated Company's assessment of value in use for investments where impairment risk is identified;
(Refer note 2(C) and note 5 to the standalone financial statements) Evaluated key inputs used in and the arithmetical accuracy of the cash flow projections;
We challenged underlying key assumptions used to determine discount rate sensitivity of the assumptions and cash flow projections against the historical performance.
We took assistance of our valuation specialists for the above testing;
We evaluated the adequacy of disclosures of key assumptions judgements and sensitivities in respect of impairment assessment for investment in subsidiaries; and
Assessed impact if any of the resurgence of the COVID-19 pandemic on Management's estimate

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 standalone financial statements and our auditors'report 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 our audit of the standalone financial statements our responsibilityis to read the other information and in doing so consider whether the other informationis materially inconsistent with the standalone financial statements or our knowledgeobtained in the audit or otherwise appears to be materially misstated. If based on thework we have performed we conclude that there is a material misstatement of this otherinformation we are required to report that fact. We have nothing to report in thisregard.

Management's and Board of Directors' Responsibility for the Standalone FinancialStatements

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 standalone financialstatements that give a true and fair view of the state of affairs profit/loss and othercomprehensive income changes in equity and cash flows of the Company in accordance withthe accounting principles generally accepted in India including the Indian AccountingStandards (Ind AS) specified under section 133 of the Act. This responsibility alsoincludes maintenance of adequate accounting records in accordance with the provisions ofthe Act for safeguarding of the assets of the Company and for preventing and detectingfrauds 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 were operatingeffectively for ensuring accuracy and completeness of the accounting records relevant tothe preparation and presentation of the standalone financial statements that give a trueand fair view and are free from material misstatement whether due to fraud or error.

In preparing the standalone financial statements the Management and Board of Directorsare responsible for assessing the Company's ability to continue as a going concerndisclosing as applicable matters related to going concern and using the going concernbasis of accounting unless the Board of Directors either intends to liquidate the Companyor to cease operations or has no realistic 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 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.

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 standalone financialstatements whether due to fraud or error design and perform audit procedures responsiveto those risks and obtain audit evidence that is sufficient and appropriate to provide abasis for our opinion. The risk of not detecting a material misstatement resulting fromfraud is higher than for one resulting from error as fraud may involve collusionforgery intentional 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) ofthe Act 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 standalone financial statements madeby the Management 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 as a going concern. If we conclude that amaterial uncertainty exists we are required to draw attention in our auditor's report tothe related disclosures in the standalone financial statements or if such disclosures areinadequate to modify our opinion. Our conclusions are based on the audit evidenceobtained up to the date of our auditor's report. However future events or conditions maycause the Company to cease to continue as a going concern.

Evaluate the overall presentation structure and content of the standalone 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 auditors' 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.

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 in 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 andobtained all the information and explanations which to the best of our knowledge andbelief were necessary for the purposes of our audit. b) In our opinion proper books ofaccount as required by law have been kept by the Company so far as it appears from ourexamination of those books. c) The standalone balance sheet the standalone statement ofprofit and loss (including other comprehensive income) the standalone statement ofchanges in equity and the standalone statement of cash flows dealt with by this Report arein agreement with the books of account. d) In our opinion the aforesaid standalonefinancial statements comply with the Ind AS specified under section 133 of the Act. e) Onthe basis of the written representations received from the directors as on 31 March 2021taken on record by the Board of Directors none of the directors is disqualified as on 31March 2021 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 with reference tofinancial statements of the Company and the operating effectiveness of such controlsrefer to our separate Report in "Annexure B".

(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 2021 on itsfinancial position in its standalone financial statements - Refer Note 41 to thestandalone financial statements; ii. The Company has made provision as required under theapplicable law or accounting standards for material foreseeable losses if any onlong-term contracts including derivative contracts - Refer Note 18(c) to the standalonefinancial statements; iii. There has been no delay in transferring amounts required to betransferred to the Investor Education and Protection Fund by the Company ; and iv. Thedisclosures in the standalone financial statements regarding holdings as well as dealingsin specified bank notes during the period from 8 November 2016 to 30 December 2016 havenot been made in these standalone financial statements since they do not pertain to thefinancial year ended 31 March 2021.

(C) With respect to the matter to be included in the Auditors' Report under section197(16): In our opinion and according to the information and explanations given to us theremuneration paid by the Company to its directors during the current year is in accordancewith the provisions of Section 197 of the Act. The remuneration paid to any director isnot in excess of the limits laid down under Section 197 of the Act. The Ministry ofCorporate Affairs has not prescribed other details under Section 197(16) which arerequired to be commented upon by us.

For B S R & Associates LLP

Chartered Accountants

Firm's Registration No.: 116231W/W-100024

Raajnish Desai

Partner

Membership No. 101190

UDIN: 21101190AAAABJ3080

Place: Pune

Date: 28 May 2021

Annexure A to Independent Auditors' Report on the standalone financial statements ofSudarshan Chemical Industries Limited for the year ended 31 March 2021

REFERRED TO IN PARAGRAPH (1) UNDER ‘REPORT ON OTHER LEGAL AND REGULATORYREQUIREMENTS' SECTION OF OUR REPORT OF EVEN DATE

(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 two years. In ouropinion this periodicity of physical verification is reasonable having regard to the sizeof the Company and the nature of its assets. In accordance with this program certainfixed assets were verified during the year and no material discrepancies were noticed onsuch verification.

(c) According to the information and explanations given to us and on the basis of ourexamination of the records of the Company and where applicable confirmation from thecustodian title deeds of immovable properties are held in the name of the Company.

(ii) The inventory except goods in transit have been physically verified by themanagement. In our opinion the frequency of such physical verification is reasonable.Based on the information and explanations given to us no material discrepancies werenoticed on such physical verification. In respect of goods-in-transit subsequent goodsreceipts have been verified. For stocks lying with third parties at the year-end writtenconfirmations have been obtained by the management.

(iii) The Company has granted an unsecured loan to a subsidiary company covered in theregister maintained under Section 189 of the Act.

(a) In respect of the aforesaid loan the terms and conditions under which such loanhas been granted are not prima facie prejudicial to the Company's interest.

(b) In respect of this loan as per the terms of the Loan agreement the loan and theinterest thereon are repayable on demand and hence there is no repayment schedulestipulated. The Company has not demanded the repayment of loan and interest during theyear ended 31 March 2021.

(c) In respect of the aforesaid loan there is no amount of principal or interest whichis overdue for more than ninety days.

(iv) In our opinion and according to the information and explanations given to us andbased on a legal opinion obtained by management the Company has complied with theprovisions of Section 185 and 186 of the Act in respect of loans investments guaranteesand securities as applicable.

(v) According to information and explanations given to us the Company has compliedwith the directives issued by the Reserve Bank of India the provisions of section 73 to76 or any other relevant provisions of the Act and the Rules framed thereunder to theextent notified with regard to the deposits accepted from the public. (vi) We havebroadly reviewed the books of accounts maintained by the Company pursuant to the rulesmade by Central Government for the maintenance of cost records under Section 148(1) of theAct in respect of its products and are of the opinion that prima facie the prescribedaccounts and records have been made and maintained. We have not however made a detailedexamination of the records with a view to determine whether they are accurate or complete.

(vii) (a) According to the information and explanations given to us and the records ofthe Company examined by us amounts deducted / accrued in the books of account in respectof undisputed statutory dues including provident fund employees' state insurance incometax goods and service tax duty of customs Cess and other material statutory dues havegenerally been regularly deposited by the Company with the appropriate authorities.

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 duty of customs Cess and any other material statutory dues were in arrearsas at 31 March 2021 for a period of more than six months from the date they becamepayable.

(b) According to the information and explanations given to us there are no dues ofincome tax service tax sales tax value added tax duty of customs duty of excise andgoods and services tax which have not been deposited by the Company on account of anydisputes except for the following:

Name of the Statute Nature of dues Gross amount involved (Rs. Lakhs) Amount paid under protest* (Rs. in lakhs) Period to which amount relates Forum where dispute is pending
The Central Excise Act 1944 Excise Duty 11.6 10.9 2004-05 to 2010-11 Assistant Commissioner of Central Excise
The Central Excise Act 1944 Excise Duty 274.1 19.0 2010-11 to 2013-14 Custom Excise & Service Tax Appellate Tribunal
Maharashtra VAT Act 2002 VAT 45.5 45.5 2007-08 2013-14 to 2016-17 Joint Commissioner of Sales Tax (Appeal)
Tamil Nadu VAT Act 2006 VAT 6.2 6.2 2003-04 Assistant Commissioner Commercial Tax Department Coimbatore
Andhra Pradesh VAT Act 2005 VAT 8.3 8.3 2007-08 Assistant Commissioner (CT) Tax Department (LTU)
Customs Act 1962 Custom duty 330.4 - 2006-07 to 2008-09 2011-12 to 2012-13 Custom Excise & Service Tax Appellate Tribunal

* includes refunds adjusted by the authorities.

(viii) In our opinion and according to the information and explanations given to usthe Company has not defaulted in repayment of loans or borrowings to any financialinstitution or banks as at the balance sheet date. Further the Company did not have loansor borrowings from the government and has not issued any debentures during the year.

(ix) The Company has not raised any moneys by way of initial public offer or furtherpublic offer (including debt instruments) during the year. Further based on the recordsexamined by us and according to the information and explanations given to us bymanagement the moneys raised by way of term loans were applied for the purpose for whichthey were obtained.

(x) To the best of our knowledge and according to the information and explanationsgiven to us no fraud by the Company or no material fraud on the Company by its officersor employees has been noticed or reported during the course of our audit.

(xi) In our opinion and according to the information and explanation given to us andbased on our examination of the records of the Company the Company has paid/ providedmanagerial remuneration for the year ended 31 March 2021 in accordance with requisiteapprovals mandated by the provisions of section 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 paragraph 3(xii) of the Order is notapplicable to the Company.

(xiii) According to the information and explanations given to us and based on ourexamination of the records of the Company the Company has entered into transactions withrelated parties in compliance with the provisions of Sections 177 and 188 of the Act. Thedetails of such related party transactions have been disclosed in the standalone financialstatements as required by the applicable accounting 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 of Clause 3(xiv) of the Order are not applicable tothe 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 the provisions of Clause 3(xv) of the Order are notapplicable to the Company. (xvi) The Company is not required to be registered underSection 45-IA of the Reserve Bank of India Act 1934. Accordingly paragraph 3(xvi) of theOrder is not applicable to the Company.

For B S R & Associates LLP

Chartered Accountants

Firm's Registration No.: 116231W/W-100024

Raajnish Desai

Partner

Membership No. 101190

UDIN: 21101190AAAABJ3080

Place: Pune

Date: 28 May 2021

Annexure B to the Independent Auditors' report on the standalone financial statementsof Sudarshan Chemical Industries Limited for the year ended 31 March 2021

REPORT ON THE INTERNAL FINANCIAL CONTROLS WITH REFERENCE TO THE AFORESAID STANDALONEFINANCIAL STATEMENTS UNDER CLAUSE (I) OF SUB-SECTION 3 OF SECTION 143 OF THE COMPANIESACT 2013 (REFERRED TO IN PARAGRAPH (2)(A)(F) UNDER ‘REPORT ON OTHER LEGAL ANDREGULATORY REQUIREMENTS' SECTION OF OUR REPORT OF EVEN DATE)

Opinion

We have audited the internal financial controls with reference to financial statementsof Sudarshan Chemical Industries Limited ("the Company") as of 31 March 2021 inconjunction with our audit of the standalone financial statements of the Company for theyear 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 2021 based on the internal financial controls 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 statements criteria established by the Company considering theessential components of internal control stated in the Guidance Note. Theseresponsibilities include the design implementation and maintenance of adequate internalfinancial controls that were operating effectively for ensuring the orderly and efficientconduct of its business including adherence to company's policies the safeguarding ofits assets the prevention and detection of frauds and errors the accuracy andcompleteness of the accounting records and the timely preparation of reliable financialinformation as required under the Companies 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 under section 143(10) of the Act to the extent applicable to anaudit of internal financial controls with reference to financial statements. ThoseStandards and the Guidance Note require that we comply with ethical requirements and planand perform the audit to obtain reasonable assurance about whether adequate internalfinancial controls with reference to financial statements were established and maintainedand whether such controls operated effectively in all material respects.

Our audit involves performing procedures to obtain audit evidence about the adequacy ofthe internal financial controls with reference to financial statements and their operatingeffectiveness. Our audit of internal financial controls with reference to financialstatements included obtaining an understanding of such internal financial controlsassessing the risk that a material weakness exists and testing and evaluating the designand operating effectiveness of internal control based on the assessed risk. The proceduresselected depend on the auditor's judgement including the assessment of the risks ofmaterial misstatement of the standalone financial statements whether due to fraud orerror.

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 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 and fairlyreflect the transactions and dispositions of the assets of the company; (2) providereasonable assurance that transactions are recorded as necessary to permit preparation offinancial statements in accordance with generally accepted accounting principles and thatreceipts and expenditures of the company are being made only in accordance withauthorisations of management and directors of the company; and (3) provide reasonableassurance regarding prevention or timely detection of unauthorised acquisition use ordisposition of the company's assets that could have a material effect on the standalonefinancial 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 controls with reference to financial statementsmay become inadequate because of changes in conditions or that the degree of compliancewith the policies or procedures may deteriorate.

For B S R & Associates LLP

Chartered Accountants

Firm's Registration No.: 116231W/W-100024

Raajnish Desai

Partner

Membership No. 101190

UDIN: 21101190AAAABJ3080

Place: Pune

Date: 28 May 2021

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