To the Members of Entertainment Network (India) Limited
Report on the Audit of the Standalone Financial Statements
Opinion
1. We have audited the accompanying standalone financial statements of Entertainment Network (India) Limited ('the Company'), which comprise the Balance Sheet as at 31 March 2024, the Statement of Profit and Loss (including Other Comprehensive Income), the Statement of Cash Flow and the Statement of Changes in Equity for the year then ended, and notes to the standalone financial statements, including material accounting policy information and other explanatory information.
2. In our opinion and to the best of our information and according to the explanations given to us, the aforesaid standalone financial statements give the information required by the Companies Act, 2013 ('the Act') in the manner so required and give a true and fair view in conformity with the Indian Accounting Standards ('Ind AS') specified under section 133 of the Act read with the Companies (Indian Accounting Standards) Rules, 2015 and other accounting principles generally accepted in India, of the state of affairs of the Company as at 31 March 2024, and its profit (including other comprehensive income), its cash flows and the changes in equity for the year ended on that date.
Basis for Opinion
3. We conducted our audit in accordance with the Standards on Auditing specified under section 143(10) of the Act. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Standalone Financial Statements section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India ('ICAI') together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Act and the rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Emphasis of Matter - Restatement on account of common control transaction
4. We draw attention to note 49 to the accompanying financial statements, which describes that pursuant to the Business Transfer Agreement (BTA) between the Company and Gamma Gaana Limited ('GGL') as approved by Board of Directors of the Company on October 20, 2023 a business undertaking of GGL has been transferred to and merged with the Company and accounted in accordance with the requirements of Appendix C to Ind AS 103, Business Combinations. Accordingly, the comparative financial information, has been restated in the accompanying financial statements to reflect the aforesaid merger from the beginning of the earliest period presented, as described in the said note. Our conclusion is not modified in respect of this matter.
Key Audit Matters
5. Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the standalone financial statements of the current period. These matters were addressed in the context of our audit of the financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters.
6. We have determined the matters described below to be the key audit matters to be communicated in our report.
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Key audit matter
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How our audit addressed the key audit matter
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Impairment of investment in subsidiaries
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Our audit included, but was not limited to, the following
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The Company has investments of ' 829.62 lakhs (net of
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procedures:
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impairment amount ' 1,569.96 lakhs) in Entertainment Network Inc. and Mirchi Bahrain W.L.L, its wholly owned subsidiaries being carried at cost in accordance with Ind AS 27, Separate Financial Statements as mentioned in note 9 to the accompanying financial statements.
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Ý Obtained an understanding of the management's process
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for identification of impairment indicators and evaluated the design and tested the operating effectiveness of internal controls over such identification and impairment measurement through fair valuation of identified
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Refer note 2(xvi) for the accounting policy on impairment of such investments adopted by the Company.
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investments.
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Key audit matter
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How our audit addressed the key audit matter
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The subsidiaries have incurred losses in the current year
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Ý
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Involved auditor's experts to assess the appropriateness of
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and the carrying value of such investments exceed the
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the valuation methodologies used by the management and
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net worth of the respective subsidiaries, Considering the
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reviewed the appropriateness of key valuation assumptions
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existence of aforesaid impairment indicators in the current
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including the estimates around business and cash flow
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year, the Company has assessed the recoverable amounts
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projections, growth rates, discount rates estimated future
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of each investment when impairment indicators exist
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operating and capital expenditure amongst others used
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by comparing the fair value (less costs of disposal) and
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within the discounted cash flow model.
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carrying amount of that investment as on the reporting date in accordance with Ind AS 36, Impairment of assets.
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Ý
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Evaluated and challenged management's assumptions such as implied growth rates during explicit period and discount
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The management estimate of the recoverable amounts of
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rate for their reasonableness based on our understanding
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the identified investments has been determined through
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of the business of the respective subsidiary companies,
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discounted cash flow model with the help of a management
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past results and external factors such as industry trends
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expert. Such valuation method requires significant
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and forecasts.
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judgment in carrying out the impairment assessment and the key assumptions included estimates around business and cash flow projections of future cash flows, growth rates, discount rates, estimated future operating and
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Ý
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Obtained and evaluated sensitivity analysis performed by the management on key assumptions of implied growth rates during explicit period and discount rates.
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capital expenditure amongst others. Changes to these assumptions could lead to material changes in estimated recoverable amounts, resulting in impairment.
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Ý
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Tested the mathematical accuracy of the management computations with regard to cash flows and sensitivity analysis.
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Based on the aforesaid assessment the Company has recorded impairment charge, as mentioned in Note 47 (a) and (b) to the standalone financial statements, during the year ended 31 March 2024 as the recoverable amount is
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Ý
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Reconciled the cash flow projections used in aforesaid valuations to the business plans approved by the Board of Directors of the Company
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higher than the carrying value.
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Ý
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Performed independent sensitivity analysis of aforesaid
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Considering the materiality of the carrying amounts, the inherent subjectivity, complexity and significance of judgment involved, impairment assessment of aforesaid investments, we have considered it to be a key audit matter for the current year's audit.
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key assumptions to assess the effect of reasonably possible variations on the current estimated recoverable amount for each of the identified investments to evaluate sufficiency of headroom between recoverable value and carrying amount.
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Ý
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Obtained and evaluated the appropriateness of onerous contract provisions under Ind AS 37, Provisions, Contingent Liabilities and Contingent Assets for the year ended 31 March 2024.
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Ý
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Evaluated the appropriateness and adequacy of the disclosures made in the standalone financial statements, in respect of impairment assessment of specified noncurrent financial assets as required by applicable financial reporting framework.
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Impairment Assessment of Property, plant and equipment, Right-to-use of assets and Intangible assets
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Our audit procedures included, but were not limited to, the following:
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The Company has non-financial assets in the form of Property, Plant and Equipment, Right-to-use of assets and Intangible assets ('specified non-financial assets') which are carried at cost less accumulated depreciation/ amortization and impairment (if any) amounting to ' 5,432.96 lakhs, ' 12,057.43 lakhs and ' 30,486.78 lakhs respectively as at 31 March 2024.
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Ý
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Obtained an understanding of and evaluated the process and controls designed and implemented by the management to assess the potential impairment of nonfinancial assets. Further, tested the operating effectiveness of such controls during the year.
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Key audit matter
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How our audit addressed the key audit matter
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As at 31 March 2024, in view of continuous business
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Ý
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Evaluated the Company's accounting policy in respect of
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losses in previous year which was determined to be an
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impairment assessment, and the methods and models
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impairment indicator under the requirements of Ind AS
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used to determine the recoverable amounts of property,
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36, Impairment of Assets ('Ind AS 36'), the Company has
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plant and equipment, right-to-use of assets and intangible
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performed an impairment assessment of all the specified
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assets, in accordance with the requirements of Ind AS 36.
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non-financial assets using discounted cash flow method to assess the value-in-use of such assets, which requires judgement in respect of certain key inputs such as future cash flows, determining an appropriate discount rate, etc.
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Ý
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Reviewed the process of determination of the level at which the impairment assessment was performed by the Company and assessed that the same is in line with the requirements of Ind AS 36 considering the nature of the
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Based on the aforesaid assessment the Company has
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Company's operations.
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not recorded further impairment charge against the nonfinancial assets during the year ended 31 March 2024 including for the assets related to 'Mirchi Love' and 'Kool FM', as the recoverable amount is higher than the carrying value.
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Ý
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Involved our internal valuation experts and reviewed the appropriateness of the key valuation assumptions including the discount rates used within the discounted cash flow model.
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We considered impairment assessment of property, plant and equipment, right-to-use of assets and intangible assets as a key audit matter in the current year audit because of the significant judgement and management estimates involved around impairment assessment.
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Ý
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Evaluated the reasonableness of the key inputs and assumptions such as growth rates, etc. used by the management in cash flow projections basis our understanding of the business and by comparing it with readily available market information and underlying macro-economic factors.
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Ý
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Performed sensitivity analysis on the assumptions used in projections to ensure significant headroom.
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Ý
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Compared the carrying value of the net assets with the estimated discounted future cash flows determined by the management and ensured arithmetical accuracy of management impairment assessment workings as above.
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Ý
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Evaluated the adequacy of the disclosures made in the standalone financial statements, in respect of impairment assessment of specified non-financial assets as required by applicable financial reporting framework.
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Recognition of revenue and related contract costs for branded and managed solutions business
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Our audit procedures included, but were not limited to, the following:
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The Company earns revenue from providing branded and managed solutions business that involves providing various services which includes managing and organising Concerts, Award shows, on air properties, brand licensing,
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Ý
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Obtained Company's accounting policies pertaining to revenue recognition and assessed compliance with the requirements of Ind AS 115.
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multimedia and digital services and managing intellectual properties and activities or events of clients. Revenue from these contracts is recognized over a period of time in accordance with the requirements of Ind AS 115, Revenue from Contracts with Customers ('Ind AS 115').
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Ý
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Obtained an understanding of the management's process, and evaluated the design and tested the operating effectiveness of controls around revenue recognition from branded and managed solutions business including for identification of performance obligations and allocation of
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Refer Note 27 (A) (II) for the revenue recorded for the year pertaining to aforesaid business and Note 2(ii) for the related accounting policy adopted by the management in this respect.
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transaction price towards such performance obligations.
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Key audit matter
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How our audit addressed the key audit matter
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These services involve multiple performance obligations
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Ý On a sample basis, read the contracts and inspected
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and transaction price is allocated to such identified
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other supporting documents/evidence to evaluate
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separate performance obligations as per standalone
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appropriateness of management's evaluation of
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selling prices determined by the management for such
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identification of contractual obligations/ deliverables to
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performance obligations.
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the customers, determination of progress of completion of these deliverables and recording of related revenues
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Further, given the nature of these contracts, revenue
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and costs incurred along with the estimation of balance
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recognition involves estimation to determine the extent
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performance obligations and related revenues and costs to
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of performance obligations satisfied and the proportion of
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complete the remaining contractual obligations, pertaining
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contract costs incurred to date and costs that are to be recognized as 'contract assets' under the requirements
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to such contracts.
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of Ind AS 115, which involves significant management
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Evaluated the adequacy for disclosure made by the management
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judgments.
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in the accompanying standalone financial statements in respect of revenue recognition from the specified business
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Given the significant estimation involved for branded and
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in accordance with the requirements of applicable financial
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solutions business, we have identified this as a key audit matter.
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reporting framework.
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Recoverability assessment of deferred tax assets
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Our audit procedures included, but were not limited to, the
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As detailed in note 11 A to the standalone financial statements, the Company has deferred tax assets ('DTA')
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following:
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Ý Obtained understanding and evaluation of the process and
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(net) amounting to ' 3,524.25 lakhs outstanding as at
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controls designed and implemented by the management
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31 March 2024 which includes ' 6,017.30 lakhs of DTA
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over recognition and recoverability assessment of DTA
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recognised on Minimum Alternate Tax ('MAT') credit
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based on the evaluation of Company's ability to generate
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and ' 886.81 lakhs DTA recognised on brought forward business losses.
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sufficient taxable profits in foreseeable future allowing
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the use of deferred tax assets on MAT credit and Business
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Refer Note 2(xiv) for the related accounting policy adopted
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losses within the time prescribed by income tax laws.
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by the Company on deferred tax.
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Further, tested the operating effectiveness of such controls.
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The Company's ability to utilise the deferred tax assets is
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Ý Obtained the financial projections prepared by the
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assessed by the management at the close of each reporting
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management and verified the cash flow forecasts used
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period and it depends upon the forecasts of future results
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in the recoverability assessment of DTA to the approved
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that the Company expects to achieve within the period
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business plans.
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by which such MAT credit and brought forward business
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Ý Reviewed the historical accuracy of the cash flow
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losses may be adjusted as governed by the provisions of the Income Tax Act, 1961.
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projections prepared by the management in prior periods.
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Obtained understanding from the management about the
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As per the management's assessment, the financial
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predicted business growth and viability of achieving those
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projections show a significant increase in profitability
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projections.
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over the coming years, which will result in increase in
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Ý Evaluated management's assessment of time period
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income tax liability against which the available MAT credit
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available for adjustment of such deferred tax assets on
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and brought forward business losses can be utilised as mentioned above.
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MAT credit and Business losses as per provisions of the
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Income Tax Act, 1961 and appropriateness of the accounting
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Such financial projections about the growth in business
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treatment with respect to the recognition of deferred
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operations and activities involves significant management
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tax assets on MAT credit and business losses as per the
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judgement and estimates.
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requirements of Ind AS 12, Income Taxes.
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We have identified recoverability assessment of deferred
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Assessed the adequacy of the disclosures made in the
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tax assets based on expected utilisation of MAT credit and
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standalone financial statements in respect of aforesaid DTA
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brought forward business losses, as a key audit matter in
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balances in accordance with the requirements of applicable
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the current year audit considering the materiality of the amounts and significant judgment involved in estimation of future taxable profits and the probability of utilising the MAT credit and tax losses.
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financial reporting framework.
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Key audit matter
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How our audit addressed the key audit matter
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Expected credit losses (‘ECL’) on trade receivables
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Our audit procedures included, but were not limited to, the
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The Company assesses impairment provision for doubtful
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following:
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receivables, based on Expected Credit Loss (ECL) model,
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Ý Obtained understanding of management's process over
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as per Ind AS 109, Financial Instruments to state the
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credit origination, credit monitoring and credit remediation
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entity's trade receivables to their carrying amount, which
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by evaluating the Company's impairment policy and
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approximates their fair value. Management evaluates and
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methodology;
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calculates the expected credit losses using a provision
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matrix based on historical credit loss experience, specific
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Ý Evaluated management's continuous assessment of the
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reviews of customer accounts, experience with such
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assumptions used in the impairment provision matrix.
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customers, current economic and business conditions and
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These considerations include whether there are regular
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industry assessment. In calculating expected credit loss,
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receipts from the customers, the Company's past collection
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the Company has considered related credit information
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history as well as an assessment of the customers' credit
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for its customers to estimate the probability of default in future The Company has trade receivables (net of
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ability to make payments.
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provision) of ' 17,809.40 lakhs and provision of ' 4,360.72
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Ý Obtained the ageing analysis of trade receivables and
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lakhs as on balance sheet date.
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tested on a sample basis, the ageing of trade receivables at year end and discussed with management the reasons of
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The appropriateness of the provision for expected credit
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any long outstanding amounts where no provisions were
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loss is subjective due to the high degree of judgment
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recorded and also evaluated management's assumptions
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applied by management in determining the provisioning
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used in determining the impairment provision, through
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matrix. Due to the significance of trade receivables and the
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detailed analyses of ageing of receivables, assessment
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related estimation uncertainty this is considered as a key
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of material overdue individual trade receivables and past
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audit matter in the current year.
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trends of bad debts charged to the statement of profit and loss.
Ý Verified mathematical accuracy of provision computation based on model considered by the management.
Assessed the adequacy for disclosure made by the management in the accompanying standalone financial statements in respect of ECL in accordance with the requirements of applicable financial reporting framework.
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Information other than the Financial Statements and Auditor's Report thereon
7. The Company's Board of Directors are responsible for the other information. The other information comprises the information included in the Director's Report, but does not include the standalone financial statements and our auditor's report thereon. The Director's Report is expected to be made available to us after the date of this auditor's report.
Our opinion on the standalone financial statements does not cover the other information and we will not express any form of assurance conclusion thereon.
In connection with our audit of the standalone financial statements, our responsibility is to read the other information identified above when it becomes available and, in doing so, consider whether the other information is materially inconsistent with the standalone financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated.
When we read the Director's Report, if we conclude that there is a material misstatement therein, we are required to communicate the matter to those charged with governance.
Responsibilities of Management and Those Charged with Governance for the Standalone Financial Statements
8. The accompanying standalone financial statements have been approved by the Company's Board of Directors. The Company's Board of Directors are responsible for the matters stated in section 134(5) of the Act with respect to the preparation and presentation of these standalone financial statements that give a true and fair view of the financial position, financial performance including other comprehensive income, changes in equity and cash flows of the Company in accordance with the Ind AS specified under section 133 of the Act and other accounting principles generally accepted in India. This
responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error.
9. In preparing the financial statements, the Board of Directors is responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.
10. The Board of Directors is also responsible for overseeing the Company's financial reporting process.
Auditor's Responsibilities for the Audit of the Standalone Financial Statements
11. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Standards on Auditing will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
12. As part of an audit in accordance with Standards on Auditing, specified under section 143(10) of the Act we exercise professional judgment and maintain professional skepticism throughout the audit. We also:
Ý Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control;
Ý Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under section 143(3)(i) of the Act we are also responsible for expressing our opinion on whether the Company has adequate internal financial controls with reference to financial statements in place and the operating effectiveness of such controls;
Ý Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management;
Ý Conclude on the appropriateness of Board of Directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as a going concern; and
Ý Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
13. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
14. We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.
15. From the matters communicated with those charged with governance, we determine those matters that were of most
significance in the audit of the financial statements of the current period and are therefore the key audit matters. We describe these matters in our auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.
Report on Other Legal and Regulatory Requirements
16. As required by section 197(16) of the Act based on our audit, we report that the Company has paid remuneration to its directors during the year in accordance with the provisions of and limits laid down under section 197 read with Schedule V to the Act.
17. As required by the Companies (Auditor's Report) Order, 2020 ('the Order') issued by the Central Government of India in terms of section 143(11) of the Act we give in the Annexure I, a statement on the matters specified in paragraphs 3 and 4 of the Order, to the extent applicable.
18. Further to our comments in Annexure I, as required by section 143(3) of the Act based on our audit, we report, to the extent applicable, that:
a) We have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purpose of our audit of the accompanying standalone financial statements;
b) In our opinion, proper books of account as required by law have been kept by the Company so far as it appears from our examination of those books; except for the matters stated in paragraph 18(h)(vi) below on reporting under Rule 11(g) of the Companies (Audit and Auditors) Rules, 2014 (as amended) relating to the manner in which books of accounts are required to be kept in electronic mode as per Rule 3(1) of Companies (Accounts) Rules, 2014;
c) The standalone financial statements dealt with by this report are in agreement with the books of account;
d) in our opinion, the aforesaid standalone financial statements comply with Ind AS specified under section 133 of the Act;
e) On the basis of the written representations received from the directors and taken on record by the Board of Directors, none of the directors is disqualified as on 31 March 2024 from being appointed as a director in terms of section 164(2) of the Act;
f) The qualifications relating to the maintenance of accounts and other matters connected therewith are as stated in paragraph 18(b) above on reporting under section 143(3)(b) of the Act and paragraph 18(h)(vi) below on reporting under Rule 11(g) of the Companies (Audit and Auditors) Rules, 2014 (as amended);
g) With respect to the adequacy of the internal financial controls with reference to financial statements of the Company as on 31 March 2024 and the operating effectiveness of such controls, refer to our separate report in Annexure II wherein we have expressed an unmodified opinion; and
h) With respect to the other matters to be included in the Auditor's Report in accordance with rule 11 of the Companies (Audit and Auditors) Rules, 2014 (as amended), in our opinion and to the best of our information and according to the explanations given to us:
i) the Company, as detailed in note 43 to the standalone financial statements, has disclosed the impact of pending litigations on its financial position as at 31 March 2024;
ii) the Company did not have any long-term contracts including derivative contracts for which there were any material foreseeable losses as at 31 March 2024;
iii) There has been no delay in transferring amounts, required to be transferred, to the Investor Education and Protection Fund by the Company during the year ended 31 March 2024;
iv) a. The management has represented that, to the best of its knowledge and belief, as disclosed in note 51 to the
standalone financial statements, no funds have been advanced or loaned or invested (either from borrowed funds or securities premium or any other sources or kind of funds) by the Company to or in any person(s) or entity(ies), including foreign entities ('the intermediaries'), with the understanding, whether recorded in writing or otherwise, that the intermediary shall, whether, directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Company ('the Ultimate Beneficiaries') or provide any guarantee, security or the like on behalf the Ultimate Beneficiaries;
b. The management has represented that, to the best of its knowledge and belief, as disclosed in note 51 to the standalone financial statements, no funds have been received by the Company from any person(s) or entity(ies), including foreign entities ('the Funding Parties'), with the understanding, whether recorded in writing or otherwise, that the Company shall, whether 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 provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries; and
c. Based on such audit procedures performed as considered reasonable and appropriate in the circumstances, nothing has come to our notice that has caused us to believe that the management representations under sub-clauses (a) and (b) above contain any material misstatement.
v) The final dividend paid by the Company during the year ended 31 March 2024 in respect of such dividend declared for the previous year is in accordance with section 123 of the Act to the extent it applies to payment of dividend. As stated in note 37 to the accompanying standalone financial statements, the Board of Directors of the Company have proposed final dividend for the year ended 31 March 2024 which is subject to the approval of the members at the ensuing Annual General Meeting. The dividend declared is in accordance with section 123 of the Act to the extent it applies to declaration of dividend.
vi) As stated in note 55 to the standalone financial statements and based on our examination which included test checks, except for instance mentioned below, the Company, in respect of financial year commencing on 1 April 2023, has used an accounting software for maintaining its books of account which has a feature of recording audit trail (edit log) facility and the same has been operated throughout the year for all relevant transactions recorded in the software. Further, during the course of our audit we did not come across any instance of audit trail feature being tampered with, other than the consequential impact of the exception given below:
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Nature of exception noted
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Details of Exception
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Instances of accounting software for maintaining books of account for which the feature of recording audit trail (edit log) facility was not operated throughout the year for all relevant transactions recorded in the software.
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The audit trail feature was not enabled at the database level for accounting software to log any direct data changes, used for maintenance of all accounting records by the Company.
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For Walker Chandiok & Co LLP
Chartered Accountants Firm's Registration No.: 001076N/N500013
Gautam Wadhera
Partner
Place: Mumbai Membership Number: 508835
Date: 03 May 2024 UDIN: 24508835BKFFBV9485
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