You are here » Home » Companies » Company Overview » Zenith Steel Pipes & Industries Ltd

Zenith Steel Pipes & Industries Ltd.

BSE: 531845 Sector: Metals & Mining
NSE: ZENITHSTL ISIN Code: INE318D01020
BSE 00:00 | 29 Nov 1.41 0
(0.00%)
OPEN

1.30

HIGH

1.41

LOW

1.29

NSE 00:00 | 29 Nov 1.20 0
(0.00%)
OPEN

1.15

HIGH

1.20

LOW

1.15

OPEN 1.30
PREVIOUS CLOSE 1.41
VOLUME 52426
52-Week high 1.52
52-Week low 0.56
P/E
Mkt Cap.(Rs cr) 20
Buy Price 0.00
Buy Qty 0.00
Sell Price 0.00
Sell Qty 0.00
OPEN 1.30
CLOSE 1.41
VOLUME 52426
52-Week high 1.52
52-Week low 0.56
P/E
Mkt Cap.(Rs cr) 20
Buy Price 0.00
Buy Qty 0.00
Sell Price 0.00
Sell Qty 0.00

Zenith Steel Pipes & Industries Ltd. (ZENITHSTL) - Director Report

Company director report

To the Members

Your Directors have pleasure in presenting the 59th Annual Report and the Company'saudited financial statements for the financial year ended March 312021.

1. FINANCIAL RESULTS

(Rs. in Lakhs)

CONSOLIDATED STANDALONE
PARTICULARS YEAR ENDED 31-03-2021 YEAR ENDED 31-03-2020 YEAR ENDED 31-03-2021 YEAR ENDED 31-03-2020
Revenue from operation 7787 10138 6475 6164
Other Income 1071 1256 546 635
Total Income 8858 11394 7021 6799
PBDIT 917 (1351) 133 (1374)
Interest & Finance Exp. 347 453 300 392
PBDT 570 (1803) (167) (1766)
Depreciation 284 565 284 565
PBT 286 (2368) (451) (2331)
Less: Current tax - - - -
Deferred Tax Liability - - - -
Profit / (Loss) after tax (PAT) from continuing operations 286 (2368) (451) (2331)
Profit / (Loss) from discontinuing operations (1643) (467) (1643) (467)
Tax expense of discontinuing operations - - - -
Profit/(loss) after tax (PAT) from Discontinuing operations (1643) (467) (1643) (467)
Other Comprehensive Income 10 (1) (10) (1)
Exceptional Expenses - - - -
Net Profit /Loss for the year (1347) (2835) (2104) (2799)
Profit/Loss transferred to reserve (1347) (2835) (2104) (2799)

2. OPERATING AND FINANCIAL PERFORMANCE

The revenue from operations for the year has been ' 6475 Lakh as against ' 6164 Lakh inthe previous year. Revenue from operations affected due to Covid-19 pandemic and theCompany also operated at lower capacity utilization due to shortage of working capitalwhich has also impacted the profitability of the Company for the year. Production costalso pushed up due to exorbitant increase in input cost. Your Company has taken severalremedial steps to meet the challenges viz. measures in saving cost at all front ofoperations; optimize use of available resources etc.

3. DIVIDEND

In view of huge losses and financial crunches your Directors have not recommendeddividend for the year ended March 312021

4. EXPORT PERFORMANCE

Exports turnover increased to Rs. 1120.36 Lakh for the year ended 31st March 2021 ascompared to Rs. 151.66 Lakh in previous year. .

5. LOCK - OUT AT KHOPOLI UNIT

Lock-out declared by the management at its Khopoli unit in November 2013 is stillcontinuing.

6. POSSESIONOFIMMOVABLEASSETSAT KHOPOLI UNITUNDER SECURITISATION& RECONSTRUCTION OFASSETS AND ENFORCEMENT OF SECURITY INTEREST ACT 2002 (SARFAESI)

Pursuant to Company's account becoming NPA consortium of banks led by State Bank ofIndia had moved its application to District Collector Alibaug for Physical Possession ofCompany's immovable property at Khopoli unit. As the same was contested by the company andmatter is subjudice in DRT court.

Meanwhile State Bank of India sold their loan Account to Asset Reconstruction Company.

7. SHARE CAPITAL

During the year under review the Company has allotted 1 10 00000 Equity Shares atRs. 10/- each to M/s. Birla Precision Technologies Limited & Birla Edutech Limited inPromoter category on a preferential basis on 23rd October 2020. The Company receivedListing Approval from NSE on 18th January 2021 and from BSE on 23rd November 2020 forthe aforesaid shares.

8. CHANGE IN THE NATURE OF BUSINESS

The is no change in the nature of the business of the Company during the year.

9. MATERIAL CHANGES BETWEEN THE DATE OF THE BOARD REPORT AND END OF THE FINANCIAL YEAR.

There have been no material changes and commitments which effect the financialposition of the company which have occurred between the end of financial year to which thefinancial statement relate and the date of this report.

10. EMPLOYEE STOCK OPTIONS PLAN

No shares have been allotted under the ESOP till date. The Company has not granted anystock options during the financial year ended 31st March 2021.

11. SUBSIDIARY COMPANY

The Company has two wholly owned subsidiaries at UAE and USA which has been setup todevelop the overseas market for the Company.

The Accounts of the wholly owned Subsidiaries namely Zenith (USA) Inc. and ZenithMiddle East FZ LLC for the year ended 31st March 2021 have been received by the Companyand a statement pursuant to section 129 of the Companies Act 2013 forms part of thisAnnual Report. Your Directors have pleasure in enclosing the consolidated financialstatements of the Company in accordance with the SEBI (Listing Obligations and DisclosureRequirements) Regulations 2015 and Indian Accounting standards issued by the Institute ofChartered Accountants of India.

In compliance with the general circular issued by Ministry of Corporate Affairs (MCA)Government of India the Balance Sheet Statement of Profit & Loss and other documentsof the subsidiary are not attached hereto. As per the general exemption a statementcontaining brief financial details of the Company's subsidiary for the year ended 31stMarch 2021 is included in this Annual Report. The Annual Accounts of the subsidiary andthe related detailed information will be made available to any Member of the Company/itssubsidiary seeking such information at any point of time and are also available forinspection by any Member of the Company/its subsidiary at the Registered Office of theCompany/its subsidiary.

12. FIXED DEPOSITS:

(i) Details of Deposits Accepted u/s. 58A of the Companies Act 1956

The Company has outstanding deposits accepted u/s 58A of the Companies Act 1956 andRules made there under under Companies (Acceptance of Deposits) Rules 1975. Accordinglythe details relating to deposits covered under the Companies Act 1956 are given below:

(Rs. in Lakhs)

1. Deposits Accepted during the year NIL
2. Deposits remained unpaid or unclaimed as at end of the year 2198.54
3. Whether there has been any default in repayment of deposits or payment of interest thereon during the year and if so number of such cases and the total amount involved: Principal Interest
I. At the beginning of the year 2198.54 3432.88
ii. Maximum during the year 2198.54 3679.90
III. At the end of the year 2198.54 3679.90
4. The details of deposits which are not in compliance with the requirements of Chapter V of the Act Not Applicable

(ii) Details of Deposits which are not in compliance with the requirements of Chapter Vof the Companies Act 2013

The Company has not accepted any deposits under Companies (Acceptance of Deposits)Rules 2013. Accordingly the details relating to deposits covered under Chapter V of theCompanies act 2013 are not given. Therefore there are no deposits which are not incompliance with the requirements of Chapter V of the companies Act 2013

13. MANAGEMENT'S DISCUSSION AND ANALYSIS REPORT

In compliance with Regulation 34 (2) (e) of SEBI (Listing Obligations and DisclosureRequirements) Regulations 2015 a separate section on Management Discussion and AnalysisReport which also includes further details on the state of affairs of the Company asapproved by the Board of Directors is attached herewith Annexure ‘A' of thisreport

14. CORPORATE GOVERNANCE

A report on Corporate Governance along with the Compliance Certificate from thePracticing Company Secretary is annexed hereto and forms part of this report as Annexure‘B'.

15. DIRECTORS' RESPONSIBILITY STATEMENT

Pursuant to Section 134(5) of the Companies Act 2013 the Directors of the Companystate as under that:

1. In the preparation of the annual accounts the applicable Accounting Standards hadbeen followed along with proper explanation relating to material departures;

2. The selected accounting policies were applied consistently and the Directors madejudgments and estimates that are reasonable and prudent so as to give true and fair viewof the state of affairs of the Company for the financial year ended 31st March 2021 andthe Loss of the Company for the financial year ended 31st March 2021.

3. Proper and sufficient care has been taken for the maintenance of adequate accountingrecords in accordance with the provisions of the Companies Act 2013 for safe guardingthe assets of the Company and for preventing and detecting fraud and other irregularities;

4. The annual accounts have been prepared on a ‘going concern' basis;

5. Internal financial controls had been laid down to be followed by the company andthat such internal financial controls are adequate and were operating effectively; and

6. Proper systems had been devised to ensure compliance with the provisions of allapplicable laws and that such systems were adequate and operating effectively.

16. AUDITORS

a) Statutory Auditors

Based on the recommendation of the Audit Committee the Board of Directors proposes theratification for reappointment of M/s. CKSP and CO LLP Chartered Accountants Mumbai(Firm Registration Number: 131228W/W100044) as the Statutory Auditors of the Company fromthe conclusion of this Annual General Meeting till the conclusion of the Annual GeneralMeeting for the Financial Year 2024-25 (Original appointment already made in the 58th AGMfor five years).

b) Internal and Management Auditors:

The Company has appointed M/s Kaushik Shahukar & Co. Chartered Accounts as itsInternal and Management Auditors to carry out the Internal Audit of various operationalareas of the company.

c) Cost Auditors:

The Board had appointed M/s. Y.R. Doshi & Co. Cost Accountants as the Cost Auditorfor the F.Y. 2021- 22 at a remuneration of RS.75 000/-subject to ratification by themembers in the ensuing Annual General Meeting.

17. SECRETARIAL AUDITORS' REPORT

Secretarial Audit by Anil Somani & Associates Practicing Company Secretary (CP no.13379) is attached herewith as an ‘Annexure C' to this Report.

18. AUDITOR'S REMARK

The Board of Director's explanation to auditor's remark is as follows

(i) Explanation for Statutory Auditor's Remark

Statutory Auditor's Remark Directors' explanation
1 The Company has not complied with the provisions of the section 74 or any other relevant provisions of the Act and the Companies (Acceptance of De- posits) Rules 2014 with regard to non repayment of deposits and interest on due date maintenance of liquid assets to the extent required as well as not fully complying with the orders passed by the Company Law Board. The company has taken action on priority to clear the dues of deposit holders who are incapacitated and to comply with the orders of existing authorities. For the rest the company has already started the process of settling their dues through sale proceeds of the assets sold by MPID court of the other Company who has given NOC for using the amount towards repayment of the Fixed Deposits of the Zenith Birla (India) Limited currently known as Zenith Steel Pipes & Industries Limited and will complete it before the end of Financial Year 2021-22.
2 Balance of Sundry Creditors Debtors Loans and Advances deposits inter units etc being not confirmed by the parties/units and hence our inability to state whether these balance are recoverable/payable to the extent stated. Reconciliation of balances of sundry creditors debtors and other parties are an ongoing basis and the figures would be ascertained only when the reconciliation is finalised. Hence at this stage impact of the same is not ascertainable.
3 The Company has made provision of Rs. 12.82 lakhs in respect of certain Current bank accounts which have been frozen by regulatory authorities. In the absence of bank statements and year-end balance confirmations we are unable to quantify the impact of any shortfall in provision which is made based on balance as per books of account. The company is pursuing with the banks to get the account unfrozen and is of the view that the provision made is sufficient and no further loss is expected.
4. Material uncertainty related to going concern with reference to Note No 15 which indicates that the company has accumulated losses exceeding the share capital and reserves and its Networth has been fully eroded. These conditions indicate the existence of a material uncertainty that may cast significant doubt about the company's ability to continue as a going concern. On account of strategic understanding with suppliers/ customers which is continuing the Company is on revival mode and is operating some of its units. In view of the same going concern concept holds good.

(ii) Explanation for Secretarial Auditor's Remark

Secretarial Auditor's Remark Directors' explanation
1. Prosecution has been filed against the company by Registrar of Companies Mumbai for Non Compliance of order of Hon'ble Company Law Board Mumbai dated 18.08.2014 with regard to payment to depositors. The company has taken action on priority to clear the dues of deposit holders who are incapacitated and to comply with the orders of existing authorities. For the rest the company has already started the process of settling their dues through sale proceeds of the assets sold by MPID court of the other Company who has given NOC for using the amount towards repayment of the Fixed Deposits of the Zenith Birla (India) Limited currently known as Zenith Steel Pipes & Industries Limited .
2. The company has not complied the minimum directors requirement on board from 01.04.2020 to 24.08.2020 as per Regulation 17(1) 18(1) 27(2) 31 33 34 of SEBI (LODR) Regulation and NSE imposed fine of ' 270000 Company has complied the same with effect from 24th August 2020.
3. The company has violated provision of SEBI Act 1992 and SEBI Regulations for issue of GDR. The SEBI vide order dated 30.03.2021 banned the Company from the capital market for three years. Company has already submitted the reply in respect of GDR related notices to SEBI and also filed an appeal in respect of said order to SAT.
4. The company has filed voting results of general meeting held on 29.09.2020 after 48 hour from the conclusion of meeting on BSE portal in XBRL. Regulation 44 Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations 2015 Company had already filed the voting results in PDF format on time but due to some technical issue in XBRL format of BSE same has been filed around one hour late. Company will take care of the same in future.

19. NUMBER OF MEETINGS OF THE BOARD

Seven meetings of the Board were held during the year. For details of the meetings ofthe board please refer to the corporate governance report which forms part of thisreport.

20. BOARD OF DIRECTORS EVALUATION ETC.

Company's Policy on Directors Appointment and Remuneration etc.

The Company has prepared a policy on Director's appointment and remuneration pursuantto Section 178 of the Act. The Company has also laid down criteria for determiningqualifications positive attributes and independence of Director.

Formal Annual Evaluation

1. The Formal Annual Evaluation has been made as follows

a. The Company has laid down evaluation criteria separately for Board IndependentDirectors Directors other than Independent Directors and various committees of the Board.The criteria for evaluation of Directors included parameters such as willingness andcommitment to fulfil duties high level of professional ethics and contribution duringmeetings and timely disclosure of all the notice/details required under various provisionsof laws. Based on such criteria the evaluation was done in a structured manner throughpeer consultation & discussion.

b. Evaluation of the Board was made by a separate Meeting of Independent Directors.

c. The performance evaluations of all committees were done by the Board of Directorsnamely:

i. Audit Committee

ii. Nomination and Remuneration Committee

iii. Stakeholders Relationship Committee.

d. Performance evaluation of non - Independent Directors was done by Separate meetingof Independent Directors.

e. Evaluation of Independent Directors was done (excluding the Director who wasevaluated) by the Board of Directors of the Company.

f. In addition the Nomination and Remuneration Committee has carried out evaluation ofevery Director's performance as required under Section 178 (2) of Companies Act 2013.

g. The Directors expressed their satisfaction with the evaluation process.

2. Number of Board Meetings conducted during the year under review:

The Company had 7 (Seven) times Board Meetings during the financial year on 28/05/202030/07/2020 02/09/2020 14/09/2020 23/10/2020 10/11/2020 and 12/02/2021 the details ofwhich are given in the Corporate Governance Report. The intervening gap between theMeetings was within the period prescribed under the Companies Act 2013.

3. During the year Mrs. Bhavika Sharma (DIN: DIN: 08846865)) has appointed asNon-Executive Independent Directors of the company with effect from 24th August 2020 andMr. Kalpesh Dong (DIN: 08095233) appointed as a Non -Independent -Non Executive Directorwith effect from 24th August 2020. Mr. Sandeep Kumar Sahu has appointed as Non-ExecutiveIndependent Director of the company with effect from 5th March 2021 subject toregularisation by members at ensuing general meeting.

Further Mr. Kalpesh Dong (DIN: 08095233) resigned from the post of Director witheffect from 12th April 2021 due to Personal Reason. It is confirmed by Director thatthere is no any material reason for resignation.

Change in Designation of Mr. Pramod Shivaji Bhosale (DIN: 08669615) Director of theCompany from Non-Executive Independent Director to Non-executive Non Independent Directorof the Company w.e.f 12th April 2021 with subject to the member's approval in ensuingGeneral Meeting.

21. DECLARATION OF INDEPENDENCE

The Company has received declarations from all the Independent Directors confirmingthat they meet the criteria of independence as prescribed under the provisions ofCompanies Act 2013 read with the Schedules and Rules issued there under.

22. POLICY ON DIRECTORS' APPOINTMENT AND REMUNERATION AND OTHER DETAILS

The Company's policy on directors' appointment and remuneration and other mattersprovided in Section 178(3) of the Act has been disclosed in the corporate governancereport which forms part of the directors' report.

23. INTERNAL FINANCIAL CONTROL SYSTEMS AND THEIR ADEQUACY

The details in respect of internal financial control and their adequacy are included inthe Management Discussion & Analysis which forms part of this report.

24. AUDIT COMMITTEE

The details pertaining to composition of audit committee are included in the CorporateGovernance Report which forms part of this report.

25. STATEMENT CONCERNING DEVELOPMENT AND IMPLEMENTATION OF RISK MANAGEMENT POLICY OFTHE COMPANY

Risk is an integral part of any business and therefore Risk Management is an importantfunction that the business management has to perform to ensure sustainable businessgrowth.

The Board of the Company has framed the Risk Management Policy. The details of thepolicy are as updated on website of the company www.zenithsteelpipes.com. The riskmanagement includes identifying types of risks and its assessment risk handling andmonitoring and reporting. At present the company has not identified any element of riskwhich may threaten the existence of the company.

The Company does not fall under the ambit of top 1000 listed entities determinedon the basis of market capitalization as at the end of the immediately preceding financialyear. Hence compliance under Regulation 21 of SEBI (Listing Obligations and DisclosureRequirements) Regulations 2015 is not applicable.

26. DETAILS OF POLICY DEVELOPED AND IMPLEMENTED BY THE COMPANY ON ITS CORPORATE SOCIALRESPONSIBILITY INITIATIVES

The Company has not developed and implemented any Corporate Social Responsibilityinitiatives as the said provisions are not applicable.

27. PARTICULARS OF LOANS GUARANTEES OR INVESTMENTS MADE UNDER SECTION 186 OF THECOMPANIES ACT 2013

During the year under review the Company has not given loans guarantees orinvestments under Section 186 of the Companies Act 2013. The details of the investmentsmade by the Company are provided in the accompanying financial statements.

28. TRANSACTIONS WITH RELATED PARTIES

In accordance with the provisions of Section 188 of the Companies Act 2013 and rulesmade there under all related party transactions that were entered into during thefinancial year were on arm's length basis and were in the ordinary course of business thedetails of which are included in the notes forming part of the financial statements. Therewere no materially significant related party transactions which may have a potentialconflict with the interests of the Company at large. Accordingly information in FormAOC-2 is not required. The Policy

on materiality of related party transactions and dealing with related partytransactions as approved by the Board may be accessed on the Company's website atwww.zenithsteelpipes.com.

29. STATEMENT PURSUANT TO SECTION 134(3) (M) OF THE COMPANIES ACT 2013 READ WITH RULE8(3) OF THE COMPANIES (ACCOUNTS) RULES 2014 ON CONSERVATION OF ENERGY TECHNOLOGYABSORPTION FOREIGN EXCHANGE EARNINGS & OUTGOINGS

Statements pursuant to Section 134(3)(m) of the Companies Act 2013 read with Rule 8(3)of the Companies (Accounts) Rules 2014 on conservation of energy technology absorptionforeign exchange earnings & outgoings are annexed as Annexure "E " andforms part of this report.

30. VIGIL MECHANISM/WHISTLE BLOWER POLICY

The company has a vigil mechanism named Whistle Blower Policy to deal with instances offraud and mismanagement.

31. EMPLOYEES' SAFETY

The Company is continuously endeavouring to ensure safe working conditions for all itsemployees.

32. CORPORATE SOCIAL RESPONSIBILITY

Since the Company does not qualify any of the criteria as laid down in section 135(1)of the Companies Act 2013 with regard to Corporate Social Responsibility provisions ofsection 135 are not applicable to the Company.

33. EXTRACT OF ANNUAL RETURN

As provided under Section 92(3) of the Act the extract of annual return is given in AnnexureF in the prescribed Form MGT-9 which forms part of this report.

34. MATERIAL ORDERS PASSED BY THE REGULATORS / COURTS / TRIBUNALS:

There are no significant and material orders passed by the regulators or courts ortribunals impacting the going concern status and company's operations in future.

The listed entity banned from the capital market for three years by Securities andExchange Board of India under Section 1111B(1)& 11(4) of the SEBI Act 1992 vide orderdated 30.03.2021 in the matter of GDR issue.

35. PARTICULARS OF EMPLOYEES

The information required under Section 197 of the Companies Act 2013 read with Rule5(1) of the Companies (Appointment and Remuneration of Managerial Personnel) Rules 2014are given below:

(i) The ratio of the remuneration of each director to the median remuneration of theemployees of the company for the financial year;

NA

(ii) The percentage increase in remuneration of each director Chief Executive OfficerChief Financial Officer Company Secretary in the financial year;

Directors* Chief Executive Officer Chief Financial Officer and Company Secretary % increase in the remuneration in the financial year
Minal Pote Whole Time Director NIL
B. Girvanesh C.F.O. NIL
Suneel Sullere Company Secretary NIL

(iii) The percentage increase in the median remuneration of employees in the financialyear: Nil

(iv) The number of permanent employees on the rolls of company: 202

(v) Average percentile increase already made in the salaries of employees other thanthe managerial personnel in the last financial year and its comparison with the percentileincrease in the managerial remuneration and justification thereof and point out if thereare any exceptional circumstances for increase in the managerial remuneration; - Nil

(vi) Affirmation that the remuneration is as per the remuneration policy of the companyThe Company affirms that the remuneration is as per the remuneration policy of theCompany.

(vii) As none of the employees is drawing remuneration not less than Rs. 102 Lakhs p.a.or ' 8.5 Lakhs p.m. if employed for the part of the year. Hence the statement containingparticulars of the name of top ten employees as required under Section 197(12) of the Actread with rule 5(2) of the Companies (Appointment and Remuneration of ManagerialPersonnel) Rules 2014 is not applicable.

(viii) The information required under Rules 5(2) and 5(3) of the Companies (Appointmentand Remuneration of Managerial Personnel) Rules 2014 forms part of this Annual Report.Having regard to the provisions of Section 136 of the Companies Act 2013 the Reports andAccounts are being sent to the Members excluding such information. However the saidinformation is available for inspection by the Members at the registered office of theCompany during its working hours up to the date of ensuing Annual General Meeting.Further any Member interested in obtaining such information may obtain it by writing tothe Company Secretary share@zenithsteelpipes.com.

36. DISCLOSURE PURSUANT THE SEXUAL HARASSMENT OF WOMEN AT WORKPLACE (PREVENTIONPROHIBITION ANDREDRESSAL) ACT 2013.

The Company has in place a Policy for Prevention Prohibition and Redressal of SexualHarassment at work place which is in line with the requirements of the Sexual Harassmentof women at the Workplace (Prevention Prohibition & Redressal) Act 2013 and Rulesmade thereunder. All employees (permanent contractual temporary and trainees) arecovered under this policy. The Company has constituted an Internal Complaint Committee forits Head Office and branch/sales offices under Section 4 of the captioned Act.

No complaint has been filed before the said committee during the year.

37. CEO/CFO COMPLIANCE CERTIFICATE

Certificate by the Whole time Director and Chief Financial Officer (CFO) pursuant toRegulation 17(8) of SEBI (Listing Obligations and Disclosure Requirements) Regulations2015 for the financial year ended 31st March 2021 is provided under Corporate GovernanceReport.

38. PERSONNEL

Your Directors also wish to place on record their deep sense of appreciation to thecontribution made by the employees at all levels who through their competence diligencesolidarity co-operation and support have enabled the Company to achieve the desiredresults during the year.

39. NAME CHANGE OF THE COMPANY

Company has changed its name from "Zenith Birla (India) Limited" to"Zenith Steel Pipes & Industries Limited" which was approved by theRegistrar of Companies vide their Certificate of Incorporation dated 29th July 2020.

40. ACKNOWLEDGEMENTS

Your Directors would like to express their sincere appreciation for the assistance andco-operation received from the financial institution banks Government authoritiescustomers vendors and members during the year under review.

For and on behalf of Board of Directors of Zenith Steel Pipes & Industries Limited
CIN - L29220MH1960PLC011773 Minal Pote Purushottam Sonavane
Place: Mumbai Whole time Director Director
Date: August 13 2021 DIN :07163539 DIN: 08405653

.