Integrated Filing — IndAS



General information about company
Scrip Code 523283
NSE Symbol SUPERHOUSE
MSEI Symbol NOTLISTED
ISIN INE712B01010
Name of company SUPERHOUSE LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 11-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 11-Jul-2025   14:00:00
End date and time of board meeting 11-Jul-2025   15:30:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 1760449000 6649947000
Other income 16182000 121528000
Total income 1776631000 6771475000
2 Expenses
(a) Cost of materials consumed 793036000 2861298000
(b) Purchases of stock-in-trade 267538000 1022158000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -65492000 -137218000
(d) Employee benefit expense 205520000 836779000
(e) Finance costs 66830000 209904000
(f) Depreciation, depletion and amortisation expense 52136000 180937000
(f) Other Expenses
1 Power and Fuel 38376000 156179000
2 Other Expenses 424585000 1586846000
Total other expenses 462961000 1743025000
Total expenses 1782529000 6716883000
3 Total profit before exceptional items and tax -5898000 54592000
4 Exceptional items 0 62017000
5 Total profit before tax -5898000 116609000
6 Tax expense
7 Current tax 51130000 79363000
8 Deferred tax -53661000 -39316000
9 Total tax expenses -2531000 40047000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations -3367000 76562000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 9976000 16836000
16 Total profit (loss) for period 6609000 93398000
17 Other comprehensive income net of taxes -6720000 -4268000
18 Total Comprehensive Income for the period -111000 89130000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 2174000 86851000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -2285000 2279000
21 Details of equity share capital
Paid-up equity share capital 107497000 107497000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 4458028000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.83 8.48
Diluted earnings (loss) per share from continuing operations 0.83 8.48
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.83 8.48
Diluted earnings (loss) per share from continuing and discontinued operations 0.83 8.48
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1 The above Audited Financial Results were reviewed and recomended by the Audit Committee, subsequently approved and were taken on record by the Board of Directors in their meeting held on 11th July 2025 The statutory auditors have expressed an unmodified audit opinion on these results n2 These financial results have been prepared in accordance with Indian Accounting Standards IND-AS as prescribed under section 133 of Companies Act 2013 read with Rule 3 of the companies Indian Accounting Standards Rules 2015 and relevant amendment thereafter The said financial results of the parent company and its subsidiaries together referred as the Group have been prepared in accordance with IND AS 110 Consolidated financial statements n3 The figures for the quarter ended March 31 2024 2025 are balancing figures between audited figures in respect of year ended March 2024 2025 and the published year to date figures upto the nine months period ended December 2023 2024 n4 Exceptional Item amounting to Rs 620 Lacs represent profit on sale of Land and Building property Operation of one of the unit along with entire plant & machinery has been shifted to another location for better synergies and efficiency in operations and the property has been disposed off to have additional liquidity for business operations of the company ttttt n5 The Board of Director have recommended Dividend 8 percent i e Rs 80 paise per Share on the equity share capital for the financial year ended March 31 2025 n6 The Company has received three Orders under GST law though the company had filed explanation before the adjudication officer during assessment stage and consequent to the impugned order aggregate tax liability of Rs 2425 Lacs have been raised but the company has filed appeals before the first appellate authority Competent Authority The management has been advised that the issue under appeals are not sustainable in law hence no provision is required in accounts in this regard n7 Figures of the previous period have been regrouped and rearranged wherever necessary to correspond with current periods classification/disclosurettttt ntttttt ntttttt nttttt For and on behalf of the BOARDt ntttttt ntttttt nttttt Zafarul Amint ntDate 11 07 2025tttt Joint Managing Directort ntPlace Kanpurtttt DIN 15533t n



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 2472964000
Capital work-in-progress 20819000
Investment property 42885000
Goodwill 79582000
Other intangible assets 11583000
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 0
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 304614000
Total non-current financial assets 304614000
Deferred tax assets (net) 50429000
Other non-current assets 107280000
Total non-current assets 3090156000
2 Current assets
Inventories 2674028000
Current financial asset
Current investments 0
Trade receivables, current 1616682000
Cash and cash equivalents 137838000
Bank balance other than cash and cash equivalents 578400000
Loans, current 0
Other current financial assets 363246000
Total current financial assets 2696166000
Current tax assets (net) 14603000
Other current assets 132888000
Total current assets 5517685000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 8607841000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 107497000
Other equity 4458028000
Total equity attributable to owners of parent 4565525000
Non controlling interest 233707000
Total equity 4799232000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 188012000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 0
Total non-current financial liabilities 188012000
Provisions, non-current 0
Deferred tax liabilities (net) 119046000
Deferred government grants, Non-current 0
Other non-current liabilities 42168000
Total non-current liabilities 349226000
Current liabilities
Current financial liabilities
Borrowings, current 1923818000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 347262000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 802772000
Total Trade payable 1150034000
Other current financial liabilities 233495000
Total current financial liabilities 3307347000
Other current liabilities 103432000
Provisions, current 15186000
Current tax liabilities (Net) 33418000
Deferred government grants, Current 0
Total current liabilities 3459383000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 3808609000
Total equity and liabilites 8607841000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) 1 The above Audited Financial Results were reviewed and recomended by the Audit Committee, subsequently approved and were taken on record by the Board of Directors in their meeting held on 11th July 2025 The statutory auditors have expressed an unmodified audit opinion on these results n2 These financial results have been prepared in accordance with Indian Accounting Standards IND-AS as prescribed under section 133 of Companies Act 2013 read with Rule 3 of the companies Indian Accounting Standards Rules 2015 and relevant amendment thereafter The said financial results of the parent company and its subsidiaries together referred as the Group have been prepared in accordance with IND AS 110 Consolidated financial statements n3 The figures for the quarter ended March 31 2024 2025 are balancing figures between audited figures in respect of year ended March 2024 2025 and the published year to date figures upto the nine months period ended December 2023 2024 n4 Exceptional Item amounting to Rs 620 Lacs represent profit on sale of Land and Building property Operation of one of the unit along with entire plant & machinery has been shifted to another location for better synergies and efficiency in operations and the property has been disposed off to have additional liquidity for business operations of the company ttttt n5 The Board of Director have recommended Dividend 8 percent i e Rs 80 paise per Share on the equity share capital for the financial year ended March 31 2025 n6 The Company has received three Orders under GST law though the company had filed explanation before the adjudication officer during assessment stage and consequent to the impugned order aggregate tax liability of Rs 2425 Lacs have been raised but the company has filed appeals before the first appellate authority Competent Authority The management has been advised that the issue under appeals are not sustainable in law hence no provision is required in accounts in this regard n7 Figures of the previous period have been regrouped and rearranged wherever necessary to correspond with current periods classification/disclosurettttt ntttttt ntttttt nttttt For and on behalf of the BOARDt ntttttt ntttttt nttttt Zafarul Amint ntDate 11 07 2025tttt Joint Managing Directort ntPlace Kanpurtttt DIN 15533t n



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Leather and Leather Products 1559366000 6008152000
2 Textile Products 217265000 763323000
Total Segment Revenue 1776631000 6771475000
Less: Inter segment revenue 0 0
Revenue from operations 1776631000 6771475000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Leather and Leather Products 57719000 305136000
2 Textile Products 3213000 21377000
Total Profit before tax 60932000 326513000
i. Finance cost 66830000 66830000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax -5898000 116609000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Leather and Leather Products 7810859000 7810859000
2 Textile Products 796982000 796982000
Total Segment Asset 8607841000 8607841000
Un-allocable Assets 0 0
Net Segment Asset 8607841000 8607841000
4 Segment Liabilities
Segment Liabilities
1 Leather and Leather Products 3512967000 3512967000
2 Textile Products 295642000 295642000
Total Segment Liabilities 3808609000 3808609000
Un-allocable Liabilities 0 0
Net Segment Liabilities 3808609000 3808609000
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-mesurements of defined employees benefit plans -8967000 -5691000
2 Deferred tax related on items that will not reclassified to profit or loss 2247000 1423000
Total Amount of items that will not be reclassified to profit and loss -6720000 -4268000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -6720000 -4268000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 116609000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 209904000
Adjustments for decrease (increase) in inventories -250512000
Adjustments for decrease (increase) in trade receivables, current 27996000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -12178000
Adjustments for decrease (increase) in other non-current assets -24541000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -63489000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 118735000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 34099000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 180937000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 5892000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 935000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 220000
Adjustments for interest income 44248000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 0
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) -59851000
Other adjustments for non-cash items -12294000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 111165000
Net cash flows from (used in) operations 227774000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 59286000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 168488000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 0
Purchase of property, plant and equipment 213553000
Proceeds from sales of investment property 166879000
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 2016000
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 21032000
Proceeds from sales of other long-term assets 4793000
Purchase of other long-term assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 220000
Interest received 44248000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -88364000
Net cash flows from (used in) investing activities -66761000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 216500000
Repayments of borrowings 141144000
Payments of lease liabilities 0
Dividends paid 9727000
Interest paid 210179000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -144550000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -42823000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 180661000
Net increase (decrease) in cash and cash equivalents 137838000
Cash and cash equivalents cash flow statement at beginning of period 0
Cash and cash equivalents cash flow statement at end of period 137838000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification
Auditor's opinion Qualified opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Kapoor Tandon and Co Yes 31-Jan-2027


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 6771475000 6771475000
2 Total Expenditure 6716883000 6716883000
3 Net Profit/(Loss) 93398000 93398000
4 Earnings Per Share 8.48 8.48
5 Total Assets 8607841000 8607841000
6 Total Liabilities 8607841000 8607841000
7 Net Worth 4799232000 4799232000


Audit qualification
Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above
1 Textual Information(1) Qualified opinion Whether appeared first time Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)
2 Textual Information(6) Qualified opinion Whether appeared first time Textual Information(7) Textual Information(8) Textual Information(9) Textual Information(10)
3 Textual Information(11) Qualified opinion Whether appeared first time Textual Information(12) Textual Information(13) Textual Information(14) Textual Information(15)
4 Textual Information(16) Qualified opinion Whether appeared first time Textual Information(17) Textual Information(18) Textual Information(19) Textual Information(20)
5 Textual Information(21) Qualified opinion Whether appeared first time Textual Information(22) Textual Information(23) Textual Information(24) Textual Information(25)


Text Block
Textual Information(1) We were not able to carried out audit procedures in relation to the stocks area The audit report related to the previous year included a qualification in relation to this area
Textual Information(2) Not Applicable
Textual Information(3) There is no impact of audit qualification in the financial statement
Textual Information(4) The management of Linea De Seguridad had provided all the records related to inventory to the auditors for their checking and verification The auditors in their report have stated that they have not been able to carry out the verification for the stocks All the stock records are properly maintained and match with the books of accounts In absence of verification of stocks by auditors and no quantification pointed out by them there is no impact in the financial statement
Textual Information(5) Aforesaid qualification is the opinion expressed by the auditor of Line De Seguridad SL Spain a subsidiary of holding co and management explanations thereon We have nothing further to comment on the matter
Textual Information(6) As indicated in note 15 of the accompanying financial statements, the company has recorded 623033 euros of tax credits for losses to be offset against future taxable profits on the asset side of its balance sheet and other tax assets for income tax deduction At the date of this audit report we have not obtained the information required to verify the future recovery of these tax assets according to the tax legislation
Textual Information(7) Not Applicable
Textual Information(8) There is no impact of audit qualification in the financial statement
Textual Information(9) As per the relevant accounting standard accounting for deferred tax is to be done for temporary timing differences The relevant accounting standard stipulates that deferred tax assets have to be recognized when there is certainty of future profitability The Balance sheet of Linea De Seguridad is already in profits in the current year thereby clearly laying down future profitability therefore the management is of the view that deferred tax asset recognition is as per the relevant accounting standard Therefor there is no impact in the financial statement
Textual Information(10) Aforesaid qualification is the opinion expressed by the auditor of Line De Seguridad SL Spain a subsidiary of holding co and management explanations thereon We have nothing further to comment on the matter
Textual Information(11) In relation to the analysis of bad debts we have reviewed the receivables registered in the attached financial statements As a result of this analysis we have detedted 175634 euros of non-provisined bad debts at 31st March 2025 On the other hand, have not been possible to carry out alternative procedures for one costumers whos balance at year end amounts to 26085 euros
Textual Information(12) Not Applicable
Textual Information(13) There is no impact of audit qualification in the financial statement
Textual Information(14) The Management of Linea De Seguridad is of the view that debtors appearing in the balance sheet as at 31 03 2025 are fully recoverable There is no impact in the financial statement
Textual Information(15) Aforesaid qualification is the opinion expressed by the auditor of Line De Seguridad SL Spain a subsidiary of holding co and management explanations thereon We have nothing further to comment on the matter
Textual Information(16) According to tax advisors the company has a liability with the tax authority amounting to 22955 euros The company has recorded it as payments in advance not recognizing it as expenses in the attached financial statements In addition the company has registred othe tax credit receivables agains other financial liabilities amounting to 32812 At the date of this report we have not obtained the required information to evaluate its reasonableness
Textual Information(17) Not Applicable
Textual Information(18) There is no impact of audit qualification in the financial statement
Textual Information(19) The management of Linea De Seguridad is taking advise of another tax expert to substantiate the view on tax liability as expressed by the tax advisor as the management is of the opinion that this tax has been deposited in protest and it is fully recoverable Therefore there is no impact in the financial statement
Textual Information(20) Aforesaid qualification is the opinion expressed by the auditor of Line De Seguridad SL Spain a subsidiary of holding co and management explanations thereon We have nothing further to comment on the matter
Textual Information(21) The company has recorded in the liabilities note 14 a debit balance of 104198 euros for which we have not obtained its reasonableness
Textual Information(22) Not Applicable
Textual Information(23) There is no impact of audit qualification in the financial statement
Textual Information(24) Debit balance of EURO 104198 included in note no 14 of liabilities as stated by the auditor are advances provided in the normal course of business There is no impact in the financial statement
Textual Information(25) Aforesaid qualification is the opinion expressed by the auditor of Line De Seguridad SL Spain a subsidiary of holding co and management explanations thereon We have nothing further to comment on the matter


Signatories detail
Name of CEO / Managing director MUKHTARUL AMIN
Name of CFO KRISHNA DUTT MISRA
Name of audit committee chairman RAJENDRA KRISHNA SHUKLA
Name of statutory auditor RAJESH PARASRAMKA PARTNER OF KAPOOR TANDON & CO
Name of other signatory, if any, with designation
Place KANPUR
Date 11-Jul-2025