2.14 Provisions, Contingent Liabilities and Contingent Assets:

A Provision is recognised when the Company has present obligation (legal or constructive) as
a result of past events, for which it is probable that an outflow of resources embodying economic
benefits will be required to settle the obligation and a reliable estimate can be made for the
amount of the obligation.

Contingent Liabilities are disclosed by way of notes to Financial Statements. Contingent assets
are not recognised in the financial statements but are disclosed in the notes to the financial
statements where an inflow of economic benefits is probable. Provisions and contingent liabilities
are reviewed at each Balance Sheet date.

2.15 Fair value measurement

The Company measures financial instruments at fair value as per Ind AS 113 at each balance
sheet date. All financial assets and liabilities for which fair value is measured or disclosed in
the financial statements are categorised within the fair value hierarchy, described as follows,
based on the lowest level input that is significant to the fair value measurement as a whole:

? Level 1 — Quoted (unadjusted) market prices in active markets for identical assets or liabilities

? Level 2 — Inputs other than quoted prices included in level 1 that are observable for the asset
or liability, either directly or indirectly.

? Level 3 — Inputs for the asset or liability that are not based on observable market data
(Unobservable inputs).

For the purpose of fair value disclosures, the Company has determined classes of assets and
liabilities on the basis of the nature, characteristics and risks of the asset or liability and the level
of the fair value hierarchy as explained above.

2.16 Financial instruments
Financial assets

(i) Classification

The Company classifies its financial assets in the following categories, those to be
measured subsequently at:

1. Fair value through other comprehensive income (FVOCI),

2. Fair value through profit or loss (FVTPL), and

3. Amortised cost.

The classification depends on the entity’s business model for managing the financial assets and
the contractual terms of the cash flows. For assets measured at fair value, gains and losses will
either be recorded in profit or loss or other comprehensive income. For investments in debt
instruments, this will depend on the business model in which the investment is held. For
investments in equity instruments, this will depend on whether the Company has made an
irrevocable election at the time of initial recognition to account for the equity investment at fair
value through other comprehensive income.

Business model assessment

The Company makes an assessment of the objective of a business model in which an asset is
held at a portfolio level because this best reflects the way the business is managed
and information is provided to management.

Assessment of whether contractual cash flows are solely payments of principal and interest

For the purpose of this assessment, ‘principal’ is defined as the fair value of the financial asset
on initial recognition. ‘Interest’ is defined as consideration for the time value of money and for
the credit risk associated with the principal amount outstanding during a particular period of time
and for other basic lending risks and costs, as well as profit margin.

In assessing whether the contractual cash flows are SPPI, the Company considers the contractual
terms of the instrument. This includes assessing whether the financial asset contains a contractual
term that could change the timing or amount of contractual cash flows such that it would not meet
this condition.

Reclassifications

Financial assets are not reclassified subsequent to their initial recognition, except in the period
after the Company changes its business model for managing financial assets.

Financial liabilities

The Company classifies its financial liabilities as measured at amortised cost or fair value
through profit or loss.

(ii) Measurement

At initial recognition, the Company measures a financial assets that are not at fair value through
profit or loss at its fair value plus / (minus), transaction costs / origination, Income
that are directly attributable to the acquisition of the financial asset. Transaction costs of
financial assets carried at fair value through profit or loss are expensed in profit or loss.

Financial Assets :

Subsequent measurement of financial assets depends on the Company’s business model for
managing the asset and the cash flow characteristics of the asset. The Company classifies its
debt instruments into following categories:

(1) Amortised cost:

Assets that are held for collection of contractual cash flows where those cash flows represent
solely payments of principal and interest are measured at amortised cost. Interest income from
these financial assets is included in revenue from operations using the effective interest rate
method.

(2) Fair value through other comprehensive Income:

Assets that are held for collection of contractual cash flows and for sale and the contractual term
of the financial assets give rise on specified dates to cash flows that are solely for the payment
of principal and interest thereon.

(3) Fair value through profit or loss:

Assets that do not meet the criteria for amortised cost or Fair Value through Other Comprehensive
Income (FVOCI) are measured at fair value through profit or loss.

Financial liabilities

Financial liabilities are carried at amortised cost using effective interest rate method

(iii) Impairment of financial assets
Overview of the ECL principles

The Company records allowance for expected credit losses for all loans. Equity instruments are
not subject to impairment under Ind AS 109.

The ECL allowance is based on the credit losses expected to arise over the life of the asset (the
lifetime expected credit loss), unless there has been no significant increase in credit risk since
origination, in which case, the allowance is based on the 12 months’ expected credit loss as
below

Lifetime ECL are the expected credit losses resulting from all possible default events over the
expected life of a financial instrument. The 12-month ECL is the portion of Lifetime ECL that
represent the ECLs that result from default events on a financial instrument that are possible
within the 12 months after the reporting date.

a) The Company has established a policy to perform an assessment, at the end of each reporting
period, of whether a financial instrument’s credit risk has increased significantly since initial
recognition, by considering the change in the risk of default occurring over the remaining life of
the financial instrument. The Company does the assessment of significant increase in credit risk
at a borrower level.

Based on the above, the Company categorises its loans into Stage 1, Stage 2 and Stage 3 as
described below:

Stage 1

All exposures where there has not been a significant increase in credit risk since initial recognition
or that has low credit risk at the reporting date and that are not credit impaired upon origination
are classified under this stage. The company classifies all standard advances and advances upto
30 days default under this category. Stage 1 loans also include facilities where the credit risk
has improved and the loan has been reclassified from Stage 2.

Stage 2

All exposures where there has been a significant increase in credit risk since initial recognition
but are not credit impaired are classified under this stage. 30 Days Past Due is considered as
significant increase in credit risk.

Stage 3

All exposures assessed as credit impaired when one or more events that have a detrimental
impact on the estimated future cash flows of that asset have occurred are classified in this stage.
For exposures that have become credit impaired, a lifetime ECL is recognised and interest
revenue is calculated by applying the effective interest rate to the amortised cost (net of provision)
rather than the gross carrying amount. 90 Days Past Due is considered as default for classifying
a financial instrument as credit impaired. If an event (for eg. any natural calamity) warrants a
provision higher than as mandated under ECL methodology, the Company may classify the
financial asset in Stage 3 accordingly.

The mechanics of ECL:

The Company calculates ECLs based on probability-weighted scenarios to measure the expected
cash shortfalls, discounted at an approximation to the EIR. A cash shortfall is the difference
between the cash flows that are due to the Company in accordance with the contract and the
cash flows that the Company expects to receive.

The mechanics of the ECL calculations are outlined below and the key elements are, as follows:

Probability of Default (PD) - The Probability of Default is an estimate of the likelihood of default
over a given time horizon. A default may only happen at a certain time over the assessed period,
if the facility has not been previously derecognised and is still in the portfolio.

Exposure at Default(EAD) - The Exposure at Default is an estimate of the exposure at a future
default date.

Loss Given Default (LGD) - The Loss Given Default is an estimate of the loss arising in the case
where a default occurs at a given time. It is based on the difference between the contractual cash
flows due and those that the Company would expect to receive, including from the realisation
of any collateral.

Measurement of ECL

ECL are a probability-weighted estimate of credit losses. They are measured as follows:

• financial assets that are not credit-impaired at the reporting date: as the present value of all
cash shortfalls (i.e. the difference between the cash flows due to the Company
in accordance with the contract and the cash flows that the Company expects to receive);

• financial assets that are credit-impaired at the reporting date: as the difference between the
gross carrying amount and the present value of estimated future cash flows.

Collateral repossessed

In its normal course of business whenever default occurs, the Company may take possession
of properties or other assets in its retail portfolio and generally disposes such assets through
auction, to settle outstanding debt. As a result of this practice, assets under legal repossession
processes are recorded on the balance sheet.

(iv) Write-off

Loans are written off when there is no reasonable expectation of recovering in its entirety or a
portion thereof. This is generally the case when the Company determines that the borrower does
not have assets or sources of income that could generate sufficient cash flows to repay the
amounts subject to the write-off. This assessment is carried out at the individual asset level.

Financial assets that are written off could still be subject to enforcement activities in order to
comply with the Company’s procedures for recovery of amounts due.

(V) De-recognition of financial assets and financial liabilities:

A financial asset is derecognised only when:

The Company has transferred the contractual rights to receive cash flows from the financial asset
or the Company retains the contractual rights to receive the cash flows of the financial
asset, but assumes a contractual obligation to pay the cash flows to one or more recipients.

Where the entity has transferred an asset, the Company evaluates whether it has
transferred substantially all risks and rewards of ownership of the financial asset. In such cases,
the financial asset is derecognised. Where the entity has not transferred substantially all risks
and rewards of ownership of the financial asset, the financial asset is not derecognised.

Where the entity has neither transferred a financial asset nor retains substantially all risks and

rewards of ownership of the financial asset, the financial asset is derecognised, if the
Company has not retained control of the financial asset. Where the Company retains control
of the financial asset, the asset is continued to be recognised to the extent of continuing
involvement in the financial asset.

On derecognition of a financial asset, the difference between the carrying amount of the asset
(or the carrying amount allocated to the portion of the asset derecognised) and the
sum of (i) the consideration received (including any new asset obtained less any new liability
assumed) and (ii) any cumulative gain or loss that had been recognised in OCI is recognised
in profit or loss except for the financial instrument that has been classified as fair value through
other comprehensive income that will not be reclassified to profit or loss in subsequent periods.

A financial liability is derecognised when its contractual obligations are discharged or cancelled,
or expires.

(VI) Offsetting financial instruments

Financial assets and liabilities are offset and the net amount is reported in the balance sheet
where there is a legally enforceable right to offset the recognised amounts and there is an
intention to settle on a net basis or realise the asset and settle the liability simultaneously.

2.17 Cash flow statement

Cash flows are reported using the indirect method, whereby profit for the period is adjusted for
the effects of transactions of a non-cash nature, any deferrals or accruals of past or future
operating cash receipts or payments and item of income or expenses associated with investing
or financing cash flows. The cash flows from operating, investing and financing activities of the
Company are segregated.

2.18 Recent accounting pronouncements

The Ministry of Corporate Affairs (“MCA”) notifies new standards or amendments to the existing
standards under Companies (Indian Accounting Standards) Rules as issued from time to time.
During the year ended on March 31, 2025, MCA has notified Ind AS 117 - Insurance Contracts
and amendments to Ind AS 116 - Leases, relating to sale and leaseback transactions, effective
from April 1, 2024. The Company has assessed these amendments and determined that they do
not have any significant impact on its financial statements.

On May 07, 2025, MCA notified the amendment in Ind AS 21-The Effects of Changes in Foreign
Exchange Rates. These amendments aim to provide guidance on assessing whether a currency
is exchangeable and on estimating the spot exchange rate when exchangeability is lacking. The
amendments are effective from annual periods beginning on or after April 1 , 2025. The Company
is currently assessing the probable impact of these amendments on its financial statement.

The Board has recommended dividend @ 12% p.a. amounting to ' 41.40 Lakhs (? 1.20 per share) on equity
share capital of the Company, subject to approval of shareholders in the Annual General Meeting.

Statutory reserve under section 45IC of RBI Act, 1934

According to section 45IC of RBI Act, 1934, the company transfers a sum not less than 20% of its net profit every
year as disclosed in the statement of profit and loss and before declaration of any dividend to statutory reserves

General reserve

Under the erstwhile Companies Act 1956, general reserve was created through an annual transfer of net
income at a specified percentage in accordance with applicable regulations. Consequent to introduction of
Companies Act 2013, the requirement to mandatorily transfer a specified percentage of the net profit to
general reserve has been withdrawn. However, the amount previously transferred to the general reserve can
be utilised only in accordance with the specific requirements of Companies Act, 2013.

Net surplus in the statement of Profit and loss

Surplus in the statement of profit and loss is accumulated available profit of the company carried forward from
earlier years These reserves are free reserves which can be utilised for any purpose as may be required

Risk Exposure - Asset Volatility

The plan liabilities are calculated using a discount rate set with reference to bond yields; if plan assets
underperform this yield, this will create a deficit. Most of the plan asset investments is in fixed income securities
with high grades and in government securities. These are subject to interest rate risk and the fund manages
interest rate risk derivatives to minimize risk to an acceptable level. A portion of the funds are invested in equity
securities and in alternative investments % which have low correlation with equity securities. The equity
securities are expected to earn a return in excess of the discount rate and contribute to the plan deficit.

(ii) Defined contribution plans

The Company also has certain defined contribution plans. Contributions are made to provident fund in India for
employees at the rate of 12% of basic salary as per regulations. The contributions are made to registered
provident fund administered by the government. The obligation of the Company is limited to the amount
contributed and it has no further contractual nor any constructive obligation. The expense recognised during the
period towards defined contribution plan is ' 14.37 Lakhs (2023-24 : ?12.24Lakhs)

(i) Fair value Hierarchy

Ind AS 113, ‘Fair Value Measurement’ requires classification of the valuation method of financial
instruments measured at fair value in the Statement of Balance Sheet, using a three level fair-value-
hierarchy (which reflects the significance of inputs used in the measurements). The hierarchy gives
the highest priority to un-adjusted quoted prices in active markets for identical assets or liabilities
(Level 1 measurements) and lowest priority to un-observable inputs (Level 3 re-measurements).
Fair value of derivative financial assets and liabilities are estimated by discounting expected
future contractual cash flows using prevailing market interest rate curves. The three levels of the fair-
value-hierarchy under Ind AS 113 are described below:

• Level 1: Level 1 hierarchy includes financial instruments measured using quoted prices. This includes
publicly traded derivatives and mutual funds that have a quoted price. The quoted market price used
for financial assets held by the Company is the current bid price.

• Level 2: The fair value of financial instruments that are not traded in an active market (for example over-
the-counter derivatives) is determined using valuation techniques which maximise the use of
observable market data and rely as little as possible on entity-specific estimates. If all significant
inputs required to fair value an instrument are observable, the instrument is included in level 2.

• Level 3: If one or more of the significant inputs is not based on observable market data, the instrument
is included in level 3

(ii) Valuation technique used to determine fair value

Specific valuation techniques used to value financial instruments include:

• the fair value of the equity instruments is determined based on the quoted price as majority of the
equity instruments are actively traded on stock exchanges

• the fair value of the remaining financial instruments is determined using discounted cash flow analysis

All of the resulting fair value estimates are included in level 3 where the fair values have been determined
based on present values and the discount rates used were adjusted for counterparty or own credit risk.

(iii) Valuation process

Discount rates are determined using a market interest rate for a similar asset adjusted to the risk
specific to the asset.

Note 31 Capital Risk Management
(a) Risk management

The Risk Management policy includes identification of element of risks, including those which in the
opinion of Board may lead to Company not meeting its financial objectives. The risk management
process has been established across the Company and design to identify, access and frame a
response to threat that affect the achievement of its objectives. Further, it is embedded across all
the major functions and revolve around the goals and objectives of the Company.

Maintaining optimal capital to debt is one such measure to ensure healthy returns to the shareholders
the Company monitors the ratio as below:

(b) Externally imposed capital restrictions

As per RBI requirements, Capital Adequacy Ratio should be minimum 15%, not meeting RBI
requirements will lead to cancellation of NBFC licenses issued by RBI.

The Company has complied with these covenants throughout the reporting period.

Note 32 Financial risk management

A. Management of Liquidity Risk

Liquidity risk is the risk that the Company will encounter difficulty in meeting its obligations associated
with its financial liabilities. The Company’s approach in managing liquidity is to ensure that it will
have sufficient funds to meet its liabilities when due.

The Company is monitoring its liquidity risk by estimating the future inflows and outflows during the
start of the year and planned accordingly the funding requirement. The Company manages its liquidity
by unutilised cash credit facility and term loans.

The composition of the Company’s liability mix ensures healthy asset liability maturity pattern and
well diverse resource mix.

Capital adequacy ratio of the Company, as on 31 March 2025 is 60.58% against regulatory norms of
15%.

The total cash credit limit available to the Company is ' 1500 lakhs . The utilization level is maintained
in such a way that ensures sufficient liquidity on hand.

The following table shows the maturity analysis of the company’s financial liabilities based on the
contractually agreed undiscounted cash flows along with its carrying value as at the Balance sheet
date.

B. Management of Market Risk

The company’s size and operations result in it being exposed to the following market risks that
arise from its use of financial instruments:

• Foreign Currency risk

• Interest rate risk

The above risks may affect the company’s income and expenses, or the value of its financial
instruments. The company’s exposure to and management of these risks are explained below:

(i) Foreign Currency risk

The company does not have any instrument denominated or traded in foreign currency. Hence,
such risk does not affect the company.

(ii) Interest rate risk

Interest rate risk is the risk that the fair value of future cash flows of the financial instruments
will fluctuate because of changes in market interest rates. In order to optimize the Company’s
position with regards to interest income and interest expenses and to manage the interest rate
risk, treasury performs a comprehensive corporate interest rate risk management by balancing
the proportion of fixed rate and floating rate financial instruments in its total portfolio.

According to the Company interest rate risk exposure is only for floating rate borrowings. For
floating rate liabilities, the analysis is prepared assuming that the amount of the liability outstanding
at the end of the reporting period was outstanding for the whole year. A 50 basis point increase
or decrease is used when reporting interest rate risk internally to key management personnel
and represents management’s assessment of the reasonably possible change in interest rates.

C Management of Credit Risk

Credit Risk refers to the risk that a counterparty will default on its contractual obligations
resulting in financial loss to the Company. The Company has adopted a policy of only dealing
with creditworthy counterparties and obtaining sufficient collateral, where appropriate, as
a means of mitigating the risk of financial loss from defaults. The exposure is continuously
monitored to determine significant increase in credit risk. The Company monitors the credit
assessment on a portfolio basis, assesses all credit exposures in excess of designated
limits. The Company does a risk grading based upon the credit worthiness of the borrowers. All
these factors are taken into consideration for computation of ECL.

Other Financial Assets

Credit risk with respect to other financial assets are extremely low. Based on the credit
assessment, the historical trend of low default is expected to continue. No provision for Expected
Credit Loss (ECL) has been created for Other financial Assets.

Loans

The following table sets out information about credit quality of loan assets measured
at amortised cost based on Number of Days past due information. The amount represents
gross carrying amount.

* NPA days for FY 2024-25 are 120 Days and for FY 2023-24 are 150 Days

Financial services business has a comprehensive framework for monitoring credit quality of its
loans based on days past due monitoring. Repayment by individual customers and portfolio
is tracked regularly and required steps for recovery is taken through follow-ups and legal
recourse.

Inputs considered in the ECL model

In assessing the impairment of loans assets under ECL model, the loan assets have been
segmented into three stages.

The three stages reflect the general pattern of credit deterioration of a financial
instrument. The differences in accounting between stages relate to the recognition of expected
credit losses and the calculation and presentation of interest revenue.

The Company categorises loan assets into stages based on the Days Past Due status:

- Stage 1: 30 Days Past Due

- Stage 2: 31-90 Days Past Due

- Stage 3: More than 90 Days Past Due

Assumptions considered in the ECL model

The financial services business has made the following assumptions in the ECL Model:

- Loss given default" (LGD) is common for all three stages and is based on loss in past portfolio.

Actual cash flows are discounted with average rate for arriving loss rate. EIR has been taken
as discount rate for all loans.

Estimation Technique

The financial services business has applied the following estimation technique in its ECL model:

- "Probability of default" (PD) is applied on Stage 1 and Stage 2 on portfolio basis and for
Stage 3 PD is 100%.

- Probability of default for Stage 1 loan assets is calculated as average of historical trend from
Stage 1 to Stage 3 in next 1 2 months.

- Probability of default for Stage 2 loan assets is calculated based on the lifetime PD as
average of historical trend from Stage 2 to Stage 3 for the remaining tenor.

There is no change in estimation techniques or significant assumptions during the
reporting period.

Assessment of significant increase in credit risk

When determining whether the risk of default has increased significantly since initial
recognition, the financial services business considers both quantitative and qualitative information
and analysis based on the business historical experience, including forward-looking
information. The financial services business considers reasonable and supportable information
that is relevant and available without undue cost and effort.

The financial services business uses the number of days past due to classify a financial instrument
in low credit risk category and to determine significant increase in credit risk in loans. As a
backstop, the financial services business considers that a significant increase in credit
risk occurs no later than when an asset is more than 30 days past due.

Definition of default

The definition of default used for internal credit risk management purposes is based on RBI Guidelines.
Under Ind AS, financial asset to be in default when it is more than 90 days past due. The financial
services business considers a financial asset under default as 'credit impaired'.

Note 33 Dues to Micro, Small and Medium Enterprises

Based on the information available with the company there are no suppliers who are registered
under the Micro, Small and Medium Enterprises Development Act, 2006 as at March 31, 2024.
Hence, the disclosure required under this Act has not been given.

Note 34 Pursuant to para 2 of general instructions for preparation of financial statements of a NBFC
as mentioned in Division III of Schedule III of The Companies Act, 2013, the current and non¬
current classification has not been provided.

Note 35 Segment Reporting

The Company is primarily engaged in one business segment viz. Finance service, as
determined by the Chief Operating Decision Maker in accordance with Ind AS 108, Operating
Segments. The Board of Directors has been identified as Chief Operating Decision Maker
(CODM), CODM of the Company evaluates the Company performance, allocates resources
based on the analysis of various performance indicators of the Company as a single
unit. Therefore, there is no separate reportable segment for the Company.

Note 36 The Board has recommended dividend @ 12% p.a. amounting to ' 41.40 Lakhs (' 1.20 per
share) on equity share capital of the Company, subject to approval of shareholders in the
Annual General Meeting.

Note 37 In terms of the requirement as per RBI notification no. RBI/2019-20/170 DOR (NBFC).

CC.PD.No.109/22.10.106/2019-20 dated 13 March 2020 on Implementation of Indian
Accounting Standards, Non-Banking Financial Companies (NBFCs) are required to create an
impairment reserve for any shortfall in impairment allowances under Ind AS 109 and Income
Recognition, Asset Classification and Provisioning (IRACP) norms (including provision on
standard assets). The impairment allowances under Ind AS 109 made by the company
exceeds the total provision required under IRACP (including standard asset provisioning), as
at 31 March 2025 and accordingly, no amount is required to be transferred to impairment
reserve.

11. The company has no Unhedged Foreign Currency Exposure

Note 40 The Company has used an accounting software for maintaining it's books of account for the
financial year ended 31 March 2025 which has a feature of recording audit trail (edit log) facility
and the same has operated throughout the year for all relevant transactions recorded in the
software. Further, since the company has migrated to All Cloud software from Tally ERP 9 during
the previous year, we have preservation of the audit trail as per the statutory requirements for
record retention.

Note 41 Other statutory information

(i) The Company do not have any Benami property, where any proceeding has been initiated or pending against the
Company for holding any Benami property.

(ii) The Company do not have any transactions with companies struck off.

(iii) The Company do not have any charges or satisfaction which is yet to be registered with ROC beyond the
statutory period.

(iv) The Company have not traded or invested in Crypto currency or Virtual Currency during the financial year

(v) The Company have not advanced or loaned or invested funds to any other person(s) or entity(ies), including
foreign entities (Intermediaries) with the understanding that the Intermediary shall:“(a) directly or indirectly lend
or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Company
(Ultimate Beneficiaries) or“(b) provide any guarantee, security or the like to or on behalf of the Ultimate
Beneficiaries.

(vi) The Company have not received any fund from any person(s) or entity(ies), including foreign entities (Funding
Party) with the understanding (whether recorded in writing or otherwise) that the Company shall:“(a) directly or
indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the
Funding Party (Ultimate Beneficiaries) or“(b) provide any guarantee, security or the like on behalf of the Ultimate
Beneficiaries

(vii) The quarterly returns or statements of current assets filed by the company with banks or financial institutions are
in agreement with the books of accounts.

(viii) The Company have no such transaction which is not recorded in the books of accounts that has been surrendered
or disclosed as income during the year in the tax assessments under the Income Tax Act, 1961 (such as, search
or survey or any other relevant provisions of the Income Tax Act, 1961).

(ix) The Company has complied with the number of layers prescribed under clause (87) of section 2 of the Act read
with the Companies (Restriction on number of Layers) Rules, 2017.

Note 42

Previous period figures have been regrouped/reclassified, wherever necessary, to conform to current period’s
classification.

As per our report of even date For and on behalf of the board of directors :

For Kantilal Patel & Co. Kiran Patel Deepak Patel

Chartered Accountants Chairman Managing Director

Firm Registration Number: 104744W (DIN: 00081061) (DIN: 00081100)

Samir Parikh Chinmay Amin

Jinal A Patel Director Director

Partner (DIN - 10697716) (DIN - 09193443)

Membership no. 153599

Kamlesh Upadhyay Devang Shah

Company Secretary Chief Financial Officer

Place : Ahmedabad Place : Nadiad

Date : May 29, 2025 Date : May 29, 2025