(v) Provisions, Contingent Liabilities and Contingent
Assets
Provisions involving substantial degree of estimation in
measurement are recognized (other than employees
benefits) when there is present obligation as a result
of past events and it is possible that there will be an
outflow of resources.
Contingent Liabilities are not recognized in the Standalone
financial statements but are disclosed in the notes to
accounts.Contingent Assets are neither recognized and
nor disclosed in financial statements.
(vi) Share Based Payments
Share-based compensation benefits are provided to
employees via the Company's Employee Stock Option
Scheme. The fair value of options granted under the
Employee Stock Option Scheme of the Company is
recognised as an employee benefit expense with a
corresponding increase in equity. The total expense is
recognised over the vesting period, which is the period
over which all of the specified vesting conditions are to be
satisfied. At the end of each period, the entity revises its
estimates of the number of options that are expected to
vest based on service conditions. It recognises the impact
of the revision to original estimates, if any, in profit or
loss, with a corresponding adjustment to equity.
(vii) Foreign currency reinstatement and translation
(a) Functional and presentation currency
These Standalone financial statements have been
presented in Indian Rupees (INR), which is the
Company's functional and presentation currency.
(b) Transactions and balances
Transactions in currencies other than the entity's
functional currency (foreign currencies) are
recognised at the rates of exchange prevailing at
the dates of the transactions. At the end of each
reporting period, monetary items denominated
in foreign currencies are retranslated at the rates
prevailing at that date. Nonmonetary items are
measured in terms of historical cost in foreign
currencies and are therefore not retranslated.
(c) Any income or loss on account of exchange
fluctuation on settlement / year end, is recognised in
the profit & loss account except in cases where they
relate to acquisition of Property, Plant & Equipments
in which case they are adjusted to the carrying cost
of such asset as per guidelines and Ind AS-21 issued
by Institute of Chartered Accountants of India.
(viii Income Taxes
(a) Provision for Income Tax is made at the amount
expected to be paid to the Tax Authorities in
accordance with the Income Tax Act, 1961 and
Income Compuation & Disclosure Standards using
the tax rates as per the Tax Law that have been
enacted or substantively enacted as on the date of
the Balance Sheet.
(b) Deferred tax assets and liabilities are recognised
for the future tax consequences of temporary
differences between the carrying values of assets
and liabilities and their respective tax bases, and
unutilised business loss and depreciation carry¬
forwards and tax credits.Deferred tax assets are
recognised to the extent it is probable that future
taxable income will be available against which the
deductible temporary differences, unused tax
losses, depreciation carry-forwards and unused tax
credits could be utilised.
The carrying amount of deferred tax assets is reviewed
at each reporting date and reduced to the extent that
it is no longer probable that sufficient taxable profits
will be available to allow all or part of the asset to
be recovered.Deferred tax assets and liabilities are
measured based on the tax rates that are expected
to apply in the period when the asset is realised or
the liability is settled, based on the tax rates and tax
laws that have been enacted or substantively enacted
by the balance sheet date. Current and deferred tax
assets and liabilities are offset when there is a legally
enforceable right to set off current tax assets against
current tax liabilities and when they relate to income
taxes leviedby the same taxation authority and the
Company intends to settle its current tax assets and
liabilities on a net basis.
(ix) Cash Flow Statement
Cash and cash equivalents includes cash on hand and
at bank, deposits held at call with banks, other short¬
term highly liquid investments with original maturities
of three months or less that are readily convertible to a
known amount of cash and are subject to an insignificant
risk of changes in value and are held for the purpose of
meeting short-term cash commitments. The cash flow
statement has been prepared under the indirect method
as set out in Indian Accounting Standard (IND AS ) 7
statement of cash flows.
(x) Impairment of Assets
Property, Plant & Equipments are assesed annually on
the balance sheet date havings regards to the internal &
external source of information so as to analyze whether
any impairment of the asset has taken place. If the
recoverable amount, represented by the higher of Net
Selling Price or the Value in use, is lesser than carrying
amount of Cash-generating unit, then the difference is
recognized as Impairment Loss and is debited to Profit
and Loss Account. Further Suitable reversals are made in
the books of accounts as and when the impairment loss
ceases to exist or shows a decrease.
(xi) Financial Instruments
Financial instruments are recognised on the balance sheet
when the Company becomes a party to the contractual
provisions of the instrument. Initially, a financial
instrument is recognised at its fair value. Transaction costs
directly attributable to the acquisition or issue of financial
instruments are recognised in determining the carrying
amount, if it is not classified as at fair value through profit
or loss.Transaction costs of financial instruments carried
at fair value through profit or loss are expensed in profit
or loss.Subsequently, financial instruments are measured
according to the category in which they are classified.
Classification of financial assets is based on the business
model in which the instruments are held as well as
the characteristics of their contractual cashflows. The
business model is based on management's intentions and
past pattern of transactions.The Company reclassifies
financial assets when and only when its business model
for managing those assets changes.
Financial liabilities are classified and subsequently
measured at amortised cost unless they meet the specific
criteria to be recognised at fair value through profit or
loss.Other financial liabilities are measured at amortised
cost using the effective interest method. Subsequent to
initial recognition, these are measured at fair value with
gains or losses being recognised in profit or loss.
(xii) Impairment of financial assets
The Company at each reporting year end tests a financial
asset or a group of financial assets (other than financial
assets held at fair value through profit or loss) for
impairment based on evidence or information that is
available without undue cost or effort. Expected credit
loss (ECL) is assessed and impairment loss recognized if the
credit risk of the financial asset is significantly increased.
The impairment losses and reversals are recognized in
the statement of profit and loss. However, investments
in equity shares and financial instruments measured at
FVTPL are out of the scope of ECL.
(xiii) Borrowing Cost
Borrowing cost that are directly attributable to acquisition
or construction of qualifying assets has been capitalized
as part of such asset as per Ind AS-23 on Borrowing Costs
issued by the ICAI. All other borrowing cost are charged to
revenue in the period when they are incurred.
(xiv) Earning Per Share
Earning Per Share is calculated by dividing the net profit
for the year attributable to equity shareholders by the
weighted average no. of equity shares outstanding during
the year as per Ind AS-33 issued by the ICAI.
Diluted earnings per equity share is computed by dividing
the net profit attributable to the equity holders of the
company by the weighted average number of equity
shares considered for deriving basic earnings per equity
share and also the weighted average number of equity
shares that could have been issued upon conversion of all
dilutive potential equity shares.
(xv) Government Grants/Assistance
Government grants/Assistance recognised where there is
reasonable assurance that the same will be received and
all elegibility criterias are met out If the grants/assistance
are related to subvention of a particular expense, it is
deducted form that expense in the year of recognition of
government grant / Assistance.
(xvi) Leases
The Company assesses at contract inception whether a
contract is, or contains, a lease. That is, if the contract
conveys the right to control the use of an identified asset
for a period of time in exchange for consideration.
Company as a lessee
The Company applies a single recognition and
measurement approach for all leases, except for short¬
term leases and leases of low-value assets. The Company
recognises lease liabilities to make lease payments and
right-of-use assets representing the right to use the
underlying assets.
i) Right-of-use assets
The Company recognises right-of-use assets at the
commencement date of the lease (i.e., the date the
underlying asset is available for use). Right-of-use
assets are measured at cost, less any accumulated
depreciation and impairment losses, and adjusted
for any re-measurement of lease liabilities. The
cost of right-of-use assets includes the amount
of lease liabilities recognised, initial direct costs
incurred, and lease payments made at or before
the commencement date less any lease incentives
received. Right-of-use assets are depreciated on a
straight-line basis over the shorter of the lease term
and the estimated useful lives of the assets.
If ownership of the leased asset transfers to the
Company at the end of the lease term or the
cost reflects the exercise of a purchase option,
depreciation is calculated using the estimated useful
life of the asset.
The right-of-use assets are also subject to impairment.
Refer to the above mentioned accounting policy for
impairment of non-financial assets.
ii) Lease liabilities
At the commencement date of the lease, the
Company recognises lease liabilities measured at
the present value of lease payments to be made
over the lease term. The lease payments include
fixed payments (including in substance fixed
payments) less any lease incentives receivable,
variable lease payments that depend on an index
or a rate, and amounts expected to be paid under
residual value guarantees. The lease payments also
include the exercise price of a purchase option
reasonably certain to be exercised by the Company
and payments of penalties for terminating the lease,
if the lease term reflects the Company exercising the
option to terminate. Variable lease payments that
do not depend on an index or a rate are recognised
as expenses (unless they are incurred to produce
inventories) in the period in which the event or
condition that triggers the payment occurs.
In calculating the present value of lease payments,
the Company uses its incremental borrowing rate at
the lease commencement date because the interest
rate implicit in the lease is not readily determinable.
After the commencement date, the amount of lease
liabilities is increased to reflect the accretion of
interest and reduced for the lease payments made.
In addition, the carrying amount of lease liabilities
is re-measured if there is a modification, a change
in the lease term, a change in the lease payments
(e.g., changes to future payments resulting from a
change in an index or rate used to determine such
lease payments) or a change in the assessment of an
option to purchase the underlying asset.
The Company's lease liabilities are included in
financial liability.
iii) Short-term leases and leases of low-value assets
The Company applies the short-term lease
recognition exemption to its short-term leases
contracts including lease of guest houses (i.e.,
those leases that have a lease term of 12 months
or less from the commencement date and do not
contain a purchase option). It also applies the lease
of low-value assets recognition exemption to leases
of office equipment that are considered to be low
value. Lease payments on short-term leases and
leases of low-value assets are recognised as expense
on a straight-line basis over the lease term.
Net realisable value is the estimated selling price in
the ordinary course of business, less estimated costs
of completion and the estimated costs necessary
to make the sale.
Recent MCA Pronouncements
Ministry of Corporate Affairs (MCA) Notifications:
The Ministry of Corporate Affairs (MCA) has issued
several amendments to the Companies (Indian
Accounting Standards) Rules, which will become effective
from 01 April 2025 and will accordingly be applicable
for the financial year 2025-26 onwards. Summary of
Key Amendments:
1. Ind AS 7 - Statement of Cash Flows- Require
reconciliation of liabilities from financing activities,
enhancing transparency.
2. Ind AS 115 - Revenue from Contracts with
Customers - Clarification on accounting for contract
modifications and performance obligations in
bundled service arrangements.
3. Ind AS 12 - Income Taxes - Guidance on recognition
of deferred tax related to assets and liabilities arising
from a single transaction (e.g., lease liability and
corresponding right-of-use asset).
4. Ind AS 21 - Effects of Changes in Foreign Exchange
Rates - Clarification regarding determination of
exchange rate when there is a lack of exchangeability.
5. Ind AS 1 - Presentation of Financial Statements -
Enhancements in disclosure of material accounting
policy information and classification of liabilities as
current or non-current.
The Company has assessed the applicability and expected
impact of the above pronouncements and concludes
that there is no material financial impact on the current
financial statements for the year ended 31st March
2025. The changes will be duly adopted in the financial
statements for the year ending 31st March 2026.
Management has initiated necessary actions including
review of relevant accounting policies, system-level
changes, staff training, and updating internal controls
to ensure smooth transition and compliance with the
new requirements.
5. Investments in Joint Ventures and Associates
i) An investment in an associate or a joint venture/jointly
controlled entity is accounted for using the equity method
from the date on which the investee becomes an associate
or a joint venture. On acquisition of the investment in an
associate or a joint venture/jointly controlled entity, any
excess of the cost of the investment over the Group's share
of the net fair value of the identifiable assets and liabilities
of the investee is recognised as goodwill, which is included
within the carrying amount of the investment. Any excess
of the Group's share of the net fair value of the identifiable
assets and liabilities over the cost of the investment, after
reassessment, is recognised directly in equity as capital
reserve in the period in which the investment is acquired.
When a group entity transacts with an associate or a
joint venture of the Group, profits and losses resulting
from the transactions with the associate or joint venture
are recognised in the Group's consolidated financial
statements only to the extent of interests in the associate
or joint venture that are not related to the Group.
Note No.6 Property, Plant and Equipment (Contd..)
Other Emplanatory Notes
a) Company assessed the impairment of assets and is of the opinion that since the company is going concern and there is no
indication exist for the impairment of the PPE.
b) The useful life of the PPE/Intangible asets have been defined in the accounting policies No.4(iii).
c) No assets have been classified as held for sale in accordance with Ind AS 105.
d) During the current financial year, the Company has not revalued its property, plant & Equipment (including right of use assets )
.There is no increase or decrease on account of impairment loss recognized or reversed in other comprehensive income in
accordance with Ind AS 36.
e) No Capital expenses was incurred on Assets not owned by the Company
f) There is no obsolete asset which has been so far held under CWIP/Fixed Asset.
g) Depreciation / amortization on all the PPE / Intangible assets have been disclosed separately.
h) There is no restriction on title of PPE / Intangible Assets, and nothing has been pledged as security (other than those disclosed
under Note No.23 Long Term Borrowing) and liability.
i) There is no amount to be received on account of compensation from third party for items of PPE / Intangible assets that were
impaired, lost or given to Company that is to be recognized in the statement of profit & Loss account.
j) Entire depreciation / amortization has been recognized in the statement of Profit & Loss account; nothing has been charged
to cost of other assets. Accumulated depreciation at the end of the year has been shown separately.
k) There are no temporarily idle PPE / intangible assets.
l) The company does not hold any benami property and there are no proceedings which have been initiated or pending against
the company under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and rules made thereunder.
m) The company does not have any immovable property where the title deeds are not in the name of the company.
3. Term Loan-3 from Shinhan Bank is the sum of two Term Loans. These Term Loan is also secured against immovable property of
Calcom at B-16, Site-C, Surajpur Industrial Area, Greater Noida, Gautam Budh Nagar, U.P-201306 on pari-pasu basis with Utkarsh
Small Finance Bank & IDBI Bank Ltd and further secured by personal guarantee of Promoters Shri Sushil Kumar Malik, Smt.
Shashi Malik and Shri Abhishek Malik and Corporate Guarantee of Calcom Electronics Limited & Prudent Infrastructures Pvt Ltd.
The First Term Loan is repayable in remaining 41 monthly equated installment of H 3.42 Lacs alongwith interest @ 8.75% p.a. and
second Term Loan is repayable in remaining 44 monthly equated installment of H 14.17 Lacs alonwith interest @ 8.75% p.a.
1. Working Capital Demand Loan from Shinhan Bank is availed at an interest rate of 8% p.a. and the same is repayable with a
maximum tenure of 180 Days and is secured against immovable property of Calcom at B-16, Site-C, Surajpur Industrial Area,
Greater Noida, Gautam Budh Nagar, U.P-201306 on pari-pasu basis with Utkarsh Small Finance Bank & IDBI Bank Ltd and
further secured by personal guarantee of Promoters Shri Sushil Kumar Malik, Smt. Shashi Malik and Shri Abhishek Malik and
Corporate Guarantee of Calcom Electronics Limited & Prudent Infrastructures Pvt Ltd.
2. Working Capital Demand Loan from IDBI Bank is availed at an interest rate of 8.60% p.a. and the same is repayable with a
maximum tenure of 90 Days and is secured against immovable property of Calcom at B-16, Site-C, Surajpur Industrial Area,
Greater Noida, Gautam Budh Nagar, U.P-201306 on pari-pasu basis with Utkarsh Small Finance Bank & Shinhan Bank Ltd and
further secured by personal guarantee of Promoters Shri Sushil Kumar Malik, Smt. Shashi Malik and Shri Abhishek Malik and
Corporate Guarantee of Calcom Electronics Limited & Prudent Infrastructures Pvt Ltd.
3. Overdraft limit from Utkarsh Small Finance is availed at an interest rate of 9.91%p.a. and the same is secured against
immovable property of Calcom at B-16, Site-C, Surajpur Industrial Area, Greater Noida, Gautam Budh Nagar, U.P-201306
on pari-pasu basis with Shinhan Bank & IDBI Bank Ltd and further secured by personal guarantee of Promoters Shri Sushil
Kumar Malik, Smt. Shashi Malik and Shri Abhishek Malik and Corporate Guarantee of Calcom Electronics Limited & Prudent
Infrastructures Pvt Ltd.
4. Overdraft limit from Shinhan Bank is availed at an interest rate of 8.60% p.a. and the same is secured against immovable
property of Calcom at B-16, Site-C, Surajpur Industrial Area, Greater Noida, Gautam Budh Nagar, U.P-201306 on pari-pasu
basis with Utkarsh Small Finance Bank & IDBI Bank Ltd and further secured by personal guarantee of Promoters Shri Sushil
Kumar Malik, Smt. Shashi Malik and Shri Abhishek Malik and Corporate Guarantee of Calcom Electronics Limited & Prudent
Infrastructures Pvt Ltd and the same is renewable annually.
5. Cash Credit from IDBI Bank is availed at an interest rate of 9.60% p.a. and is secured against immovable property of Calcom at
B-16, Site-C, Surajpur Industrial Area, Greater Noida, Gautam Budh Nagar, U.P-201306 on pari-pasu basis with Utkarsh Small
Finance Bank & Shinhan Bank Ltd and further secured by personal guarantee of Promoters Shri Sushil Kumar Malik, Smt.
Shashi Malik and Shri Abhishek Malik and the same is renewable annually.
6. Unsecured Loan from L & T Finance Ltd has been taken @14% p.a.and the same is repayable in 12 monthly equated installment
of H 5.39 Lacs p.m.
Disclosure in Notes on financial statement
During the financial year, the management detected fraudulent transactions perpetrated by an employee who, in breach of and
bypassing, approval processes and the laid down internal procedures in password security for payment authorization, diverted the
Company's funds to unauthorised payees. The management took immediate appropriate steps for such action as was necessary to
determine the modus operandi, and extent of the fraud, including by investigation, forensic audit and by reporting the matter to
the authorities concerned. The company terminated the involved employee's services.
To assess the full impact of the fraud, independent forensic audit was got conducted, and fraud involving misappropriated funds
was determined at H 231.51 Lakhs. While action continues, recovery efforts initiated have so far led to partial recovery of H
42.54 lakhs from the said employee and H 5.30 Lacs from Insurance Company. As of the reporting date, the police have filed the
charge-sheet, and the matter is pending with the court. Since the full recovery appears unlikely, the Management has considered
it prudent to write off the unrecovered amount of H 183.67 lakhs, by treating it as an exceptional item in its financial statement.
The management, with the objective to mitigate risks associated with unauthorized transactions and to ensure improved overall
financial security, has revisited its internal financial controls including enhanced authentication protocols and restricted access
to payment systems, to further strengthen the system and for ensuring its strictest compliance. The internal financial control
framework shall be reviewed periodically for ensuring its effectiveness for orderly conduct of business and for timely prevention
and detection of frauds.
46. As per Ind AS-19 on Employee Benefits, the Retirement benefits have been accounted on discounted basis adopting Projected
Unit Credit Method by Independent actury.
(a) Defined contribution plan
Provident Fund & ESI Fund: Contribution to the provident fund & ESI Fund with the government at pre-determined rates is
a defined contribution scheme and is charged to the statement of Profit and Loss. There are no other obligations other than
contribution to PF & ESI Schemes.
(b) Defined benefit plan
Gratuity : The Company provides for gratuity, a defined benefit retirement plan ('the Gratuity Plan') covering eligible
employees. The Gratuity Plan provides a lumpsum payment to vested employees at retirement, death, or termination of
employment, of an amount based on the respective employee's salary and the tenure of employment with the Company.
Provision for gratuity is made as per the provision of payment of gratuity act, as calculated by the independent actuary.
52. Other Regulatory Disclosures
(a) Company doesn't have any Benami Property,where any Proceeding has been Initiated or Pending against the Company for
holding any benami Property.
(b) Company doesn't have execute any transaction with companies Struck off.
(c) The Company doesn't have any charges or satisfaction which is yet to be registered with ROC beyond statutory period.
(d) The Company has not traded or invested in crypto-currency or Virtual Currency during the financial year.
(e) The Company Doesn't have not any transaction which is not recorded in Books of Account that has been surrendered or
disclose as income during the year.
(f) The company Doesn't give any advanced or received any loans from foreign entity.
(g) There are no downstream companies and hence no disclosure is required to be made under clause 87 of section 2 of the Act
read with the Companies(restriction of number of layers) Rules, 2017.
(h) The company has not defaulted in repayment of principal or interest on borrowings availed from various agencies. The
company has not been declared as a wilful defaulter by any of the lending agencies or government company.
(i) The company does not have any immovable property where the title deeds are not in the name of the company.
(j) The funds borrowed from various agencies have been utilised for the purpose for which it has been availed.
52. Other Regulatory Disclosures (Contd..)
(k) The company has not advance or loaned or invested funds (either from borrowed funds or share premium or any other sources
or kind of funds) to any other person or entity (ies), including foreign entity ("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 ("Ultimate Beneficiaries") or provide
any guarantee, security or the like on behalf of the Ultimate Beneficiaries;
(l) The company has not received any funds from any person or entity (ie), including foreign entity ("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;
Measurement of Fair Value
Level 1: Level 1 hierarchy includes financial instruments measured using quoted prices. This includes listed equity
instruments, traded bonds and mutual funds that have quoted price. The fair value of all equity instruments (including
bonds) which are traded in the stock exchanges is valued using the closing price as at the reporting period.
Level 2: The fair value of financial instruments that are not traded in an active market (for example, traded bonds, 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.
Note 55 : Financial instruments - Fair values and risk management (Contd..)
Level 3: If one or more of the significant inputs is not based on observable market data, the instrument is included in
level 3. This is the case for unlisted equity securities.
There are no transfers between level 1 and level 2 during the year.
The carrying amounts of current financial assets and liabilities such as cash and cash equivalent, bank balances,
Employee Advance, security deposits, other payables, interest accrued, security deposit NPCL, employee advances,
interest Payable on Loans approximate their fair values, due to their short-term nature.
Security Deposit of non-current nature are not discounted being perpetual in nature.
II. Financial risk management
The Company has exposure to the following risks arising from financial instruments:
- Credit risk;
- Liquidity risk; and
- Market risk"
i. Risk management framework
The Board of Directors of the company oversees various risks associated with the company on a periodical basis and take
necessary steps to mitigate the same.
ii. Credit risk
Credit risk is the risk of financial loss to the Company if a customer or counterparty to a financial instrument fails to meet
its contractual obligations, and arises principally from the Company's receivables from customers.
The financial asset mainly consists of money held in banks. Company does not perceive any credit risk in respect of these
financial assets.
The Company establishes an allowance for impairment that represents its estimate of expected losses in respect of
trade & other receivables. Basis the evaluation, the management has determined that there is no credit impairment
other than those disclosed in financial statements. The maximum exposure to credit risk at the reporting date is the
carrying value of each class of financial assets disclosed in the Financial Statements.
iii. Liquidity risk
Liquidity risk is the risk that the Company will encounter difficulty in meeting the obligations associated with its financial
liabilities that are settled by delivering cash or other financial asset. The Company's approach to managing liquidity is to
ensure, as far as possible, that it will have sufficient liquidity to meet its liabilities when they are due, under both normal
and stressed conditions, without incurring unacceptable losses or risking damage to the Company's reputation.
Prudent liquidity risk management implies maintaining sufficient cash and marketable securities and the availability
of funding through an adequate amount of committed credit facilities to meet obligations when due and to close out
market positions.
iv. Market risk
Market risk is the risk that changes in market prices - such as foreign exchange rates and interest rates - will affect the
Company's income or the value of its holdings of financial instruments. The objective of market risk management is to
manage and control market risk exposures within acceptable parameters, while optimising the return. The Company
does not uses derivatives to manage market risks.
Currency risk
The Company is exposed to foreign exchange risk arising from foreign currency transactions, primarily with respect
to the US Dollar (USD) and Japanese Yen (JPY). Foreign exchange risk arises from future commercial transactions and
recognised assets and liabilities denominated in a currency that is not the company's functional currency (INR). The risk
is measured through a forecast of highly probable foreign currency cash flows.
56. Previous year figures have been re-grouped/re-arranged wherever necessary to confirm the current year classification.
For and on behalf of the Board of
Calcom Vision Ltd
S. K. Malik Abhishek Malik
DIN-00085715 DIN-00085220
Chairman & Managing Director Director
Pramod Kumar Rakhi Sharma
Place: Greater Noida Chief Financial Officer Company Secretary
Date: May 24, 2025 M.No.A72812
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