| Scrip Code | 531495 |
|---|---|
| NSE Symbol | BLUECOAST |
| MSEI Symbol | NOTLISTED |
| ISIN | INE472B01011 |
| Name of company | Blue Coast Hotels Limited |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 05-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 29-04-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| 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 | Single segment |
| Description of single segment | Hotel |
| Start date and time of board meeting | 05-05-2026 10:30:00 |
| End date and time of board meeting | 05-05-2026 13:40:00 |
| 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 | Declaration of unmodified opinion |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 123.37 | 203.82 | |
| Other income | 5.08 | 39.66 | |
| Total income | 128.45 | 243.48 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0.00 | 0.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 |
| (d) | Employee benefit expense | 22.34 | 78.79 |
| (e) | Finance costs | 45.13 | 174.53 |
| (f) | Depreciation, depletion and amortisation expense | 5.54 | 26.49 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 40.15 | 90.66 |
| Total other expenses | 40.15 | 90.66 | |
| Total expenses | 113.16 | 370.47 | |
| 3 | Total profit before exceptional items and tax | 15.29 | (126.99) |
| 4 | Exceptional items | 0.00 | (53.00) |
| 5 | Total profit before tax | 15.29 | (179.99) |
| 6 | Tax expense | ||
| 7 | Current tax | 0.00 | 0.00 |
| 8 | Deferred tax | 29.32 | 29.32 |
| 9 | Total tax expenses | 29.32 | 29.32 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | (14.03) | (209.31) |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | (14.03) | (209.31) |
| 17 | Other comprehensive income net of taxes | (9.55) | (25.21) |
| 18 | Total Comprehensive Income for the period | (23.58) | (234.52) |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 0.00 | 0.00 | |
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 0.00 | 0.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 1,719.25 | 1,719.25 | |
| Face value of equity share capital | 10 | 10 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | (4,133.83) | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | -0.14 | -1.39 | |
| Diluted earnings (loss) per share from continuing operations | -0.12 | -1.21 | |
| 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 | -0.14 | -1.39 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -0.12 | -1.21 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1. The above financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on May 05, 2026. The statutory auditors have carried out the Audit for the year ended March 31, 2026. 2. The figure for the quarter ended March 31, 2026 and March 31, 2025 are the balancing figures between audited figures in respect of the full financial year and the unaudited published year to date figure upto the 3rd quarter ended December 31, 2025 and December 31, 2024 respectively. 3. Pursuant to the handover of the Company’s only operating asset, the Company has incurred recurring losses, resulting in a negative net worth. The company is engaged in Hotel Business Segment. 4. During the financial year ended March 31, 2019, the Company handed over the possession of its sole operational asset, ‘Park Hyatt Goa Resort & Spa’, in compliance with the directions of the Hon’ble Supreme Court of India. This development has significantly affected the Company’s ability to continue as a going concern. Notwithstanding the aforesaid, the title to the aforementioned hotel property continues to vest with the Company. The Company has invoked its right of redemption and has accordingly filed a Redemption Petition before the Hon’ble High Court of Bombay at Goa. The said petition is currently pending adjudication. The final outcome of these proceedings may have a bearing on the purported sale of the hotel property located in Goa. 5. During the year, out of the total outstanding numbers of 5,03,910 CCPS of Rs.100 each, 2,55,200 CCPS were converted into 25,52,000 equity shares of Rs.10 each on 16th May, 2025. The remaining outstanding numbers of 2,48,710 CCPS of Rs.100 each will be converted into 24,87,100 equity shares of Rs.10 each within the prescribed time. As these instruments are already classified as equity, no further gain or loss will be recognized upon their conversion. The conversion will not involve any cash outflow/inflow however will result in an increase in the equity share capital of the Company. The impact of the conversion on dilution has been considered in the financial disclosures under EPS. 6. Pursuant to a SEBI investigation, the Company and its officials were issued a Show Cause Notice dated 04.03.2025 under Rule 4(1) of the SEBI (Procedure for Holding Inquiry and Imposing Penalties) Rules, 1995, alleging violations of the SEBI LODR Regulations and applicable Indian Accounting Standards. Without admitting or denying the findings of fact and conclusions of law, the Company and its Whole-Time Director (“WTD”) filed a settlement application. The same was accepted in principle vide email dated December 10, 2025, advising payment of the settlement amounts. Pursuant thereto, the Company paid Rs. 78.00 lakhs and the WTD paid Rs. 11.37 lakhs, and the settlement was approved by SEBI vide Settlement Order dated January 14, 2026. Accordingly, the proceedings stand disposed off. These Settlement charges shown as exceptional items in the consolidated financial result of the company. 7. Upon being referred from the Hon’ble Supreme Court, the Company has filed an Objection Petition before the Ld. Recovery Officer, acting on behalf of the Hon’ble Justice R.M. Lodha (Retd.) Committee in the matter of PACL Ltd., re-asserting its rightful claim over the balance auction proceeds of the Goa Hotel Property to the extent of Rs. 8500.00 lakhs, along with accrued interest (“Auction proceeds”), being the surplus amount out of the total auction proceeds of Rs. 51544.00 lakhs from the auction of the “Hotel Park Hyatt Goa Resort & Spa” owned by the Company. While dealing with the claim/ objection the Ld. Recovery Officer vide Order dated 10.11.2025, held the company liable to pay Rs. 26604.00 lakhs to PACL Ltd., and it also directed IFCI to remit Rs. 8500.00 lakhs with Interest from the Goa Hotel sale proceeds lying with it, to the Committee, subject to the final adjudication of proceedings pending before Bombay High Court, Goa Bench (W.P. No. 924 of 2018). Aggrieved by the said order, the Company approached the Hon’ble Supreme Court and, pursuant to its clarification, preferred an appeal before the Hon’ble Securities Appellate Tribunal (“SAT”). The Hon’ble SAT vide its order dated 13.03.2026, has directed that the said auction proceeds shall continue to remain with IFCI and has also granted a stay on initiation of recovery proceedings by SEBI in respect of the remaining alleged outstanding amount towards NCDs. The matter is presently pending adjudication. 8. In the absence of profits, the Company is currently in default with respect to the payment of dividend on redeemable preference shares amounting to Rs. 485.27 lakhs and the redemption of the 0.01% Redeemable Preference Shares, which stands at Rs. 551.89 lakhs due on 31.03.2026. The company will address these obligation as soon as financial conditions permit, and the required profits are available. 9. The Company has been incurring substantial expenses on a regular basis, resulting in significant operational losses. However, the management is of the view that these expenses are necessary to support proposed future operations and to address pending litigations. 10. The Company's accumulated operational losses and negative net worth as on 31.03.2026 indicates that a material uncertainty exists that may cast significant doubt on the Company's ability to continue as a going concern. The management believes that the company's future business plans and expected financial support from its wholly owned Subsidiary Company, M/s Blue Coast Hospitality Limited, to the extent which may be required by the Company to meet its obligations in future, mitigates these uncertainties. Considering these factors, the financial statements for the quarter ended 31.03.2026 have been prepared by the management on a going concern basis. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| Date of start of reporting period | 01-04-2025 | |
| Date of end of reporting period | 31-03-2026 | |
| Whether results are audited or unaudited | Audited | |
| Nature of report standalone or consolidated | Consolidated | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 230.76 | |
| Capital work-in-progress | 0.00 | |
| Investment property | 0.00 | |
| Goodwill | 0.00 | |
| Other intangible assets | 50.28 | |
| Intangible assets under development | 0.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 0.00 | |
| Non-current financial assets | ||
| Non-current investments | 18.01 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 0.00 | |
| Other non-current financial assets | ||
| 1 | Other non-current financial assets | 18.18 |
| Total of other non-current financial assets | 18.18 | |
| Total non-current financial assets | 36.19 | |
| Deferred tax assets (net) | 0.00 | |
| Other non-current assets | ||
| 1 | Other non-current assets | 145.16 |
| Total of other non-current assets | 145.16 | |
| Total non-current assets | 462.39 | |
| 2 | Current assets | |
| Inventories | 0.00 | |
| Current financial asset | ||
| Current investments | 163.25 | |
| Trade receivables, current | 29.44 | |
| Cash and cash equivalents | 17.46 | |
| Bank balance other than cash and cash equivalents | 0.00 | |
| Loans, current | 0.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 0.00 | |
| Total current financial assets | 210.15 | |
| Current tax assets (net) | 0.00 | |
| Other current assets | ||
| 1 | Other current assets | 19.19 |
| Total of other current assets | 19.19 | |
| Total current assets | 229.34 | |
| 3 | Non-current assets classified as held for sale | 0.00 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 |
| Total assets | 691.73 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 1,967.96 | |
| Other equity | (4,133.83) | |
| Total equity attributable to owners of parent | (2,165.87) | |
| Non controlling interest | 0.00 | |
| Total equity | (2,165.87) | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 827.68 | |
| Trade payables, non-current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | |
| Total Trade payable | 0.00 | |
| Other non-current financial liabilities | ||
| 1 | Other non-current financial liabilities | 34.23 |
| Total of other non-current financial liabilities | 34.23 | |
| Total non-current financial liabilities | 861.91 | |
| Provisions, non-current | 0.00 | |
| Deferred tax liabilities (net) | 0.00 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | ||
| Total of other non-current liabilities | ||
| Total non-current liabilities | 861.91 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 966.89 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 15.56 | |
| Total Trade payable | 15.56 | |
| Other current financial liabilities | ||
| 1 | Other current financial liabilities | 518.59 |
| Total of other current financial liabilities | 518.59 | |
| Total current financial liabilities | 1,501.04 | |
| Other current liabilities | 18.35 | |
| 1 | Other current liabilities | 18.35 |
| Total of other current liabilities | 18.35 | |
| Provisions, current | 476.30 | |
| Current tax liabilities (Net) | 0.00 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 1,995.69 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | |
| Total liabilities | 2,857.60 | |
| Total equity and liabilites | 691.73 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | 01-01-2026 | 01-04-2025 | |||||
| Date of end of reporting period | 31-03-2026 | 31-03-2026 | |||||
| Whether results 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) | |||||||
| Total Segment Revenue | |||||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | |||||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| Total Profit before tax | |||||||
| i. Finance cost | |||||||
| ii. Other Unallocable Expenditure net off Unallocable income | |||||||
| Profit before tax | |||||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| Total Segment Asset | |||||||
| Un-allocable Assets | null | null | |||||
| Net Segment Asset | null | null | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| Total Segment Liabilities | |||||||
| Un-allocable Liabilities | null | null | |||||
| Net Segment Liabilities | null | null | |||||
| Disclosure of notes on segments | |||||||
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| 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 | Net change in fair value of investments carried at fair value through OCI | (9.55) | (25.21) |
| Total Amount of items that will not be reclassified to profit and loss | (9.55) | (25.21) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 |
| 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 | ||
| 5 | Total Other comprehensive income | (9.55) | (25.21) |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 31-03-2026 | ||||
| C | Whether results are audited or unaudited | Audited | ||||
| D | Nature of report standalone or consolidated | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | (179.99) | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 174.53 | |||||
| Adjustments for decrease (increase) in inventories | 0.00 | |||||
| Adjustments for decrease (increase) in trade receivables, current | (29.44) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | 21.35 | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | (10.34) | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 409.37 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 26.49 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 0.00 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 0.00 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |||||
| Adjustments for dividend income | 0.57 | |||||
| Adjustments for interest income | 0.81 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | (25.21) | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | 15.83 | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | 0.00 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 581.20 | |||||
| Net cash flows from (used in) operations | 401.21 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 29.32 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 371.89 | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |||||
| Other cash receipts from sales of interests in joint ventures | 0.00 | |||||
| Other cash payments to acquire interests in joint ventures | 0.00 | |||||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Proceeds from sales of property, plant and equipment | 0.00 | |||||
| Purchase of property, plant and equipment | 0.36 | |||||
| Proceeds from sales of investment property | 28.95 | |||||
| Purchase of investment property | 16.00 | |||||
| Proceeds from sales of intangible assets | 0.00 | |||||
| Purchase of intangible assets | 0.00 | |||||
| Proceeds from sales of intangible assets under development | 0.00 | |||||
| Purchase of intangible assets under development | 0.00 | |||||
| Proceeds from sales of goodwill | 0.00 | |||||
| Purchase of goodwill | 0.00 | |||||
| Proceeds from biological assets other than bearer plants | 0.00 | |||||
| Purchase of biological assets other than bearer plants | 0.00 | |||||
| Proceeds from government grants | 0.00 | |||||
| Proceeds from sales of other long-term assets | 29.21 | |||||
| Purchase of other long-term assets | 0.00 | |||||
| Cash advances and loans made to other parties | 0.00 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |||||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Dividends received | 0.57 | |||||
| Interest received | 0.81 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) investing activities | 43.18 | |||||
| Cash flows from used in financing activities | ||||||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |||||
| Payments from changes in ownership interests in subsidiaries | 0.00 | |||||
| Proceeds from issuing shares | 0.00 | |||||
| Proceeds from issuing other equity instruments | 0.00 | |||||
| Payments to acquire or redeem entity's shares | 0.00 | |||||
| Payments of other equity instruments | 0.00 | |||||
| Proceeds from exercise of stock options | 0.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 0.00 | |||||
| Repayments of borrowings | 0.00 | |||||
| Payments of lease liabilities | 0.00 | |||||
| Dividends paid | 0.00 | |||||
| Interest paid | 174.53 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (234.94) | |||||
| Net cash flows from (used in) financing activities | (409.47) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 5.60 | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |||||
| Net increase (decrease) in cash and cash equivalents | 5.60 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 11.86 | |||||
| Cash and cash equivalents cash flow statement at end of period | 17.46 | |||||
| Whether results are audited or unaudited | Audited |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| Auditor's 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 | Yes |
| 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 | VIRENDER K JAIN AND ASSOCIATES | Yes | 31-05-2027 | ||
|---|---|---|---|---|---|