5123292026-05-042026-05-045123292026-05-045123292026-05-04ChangeInManagementDomain15123292026-05-042026-05-04ChangeInManagementDomain1xbrli:pureSGMARTSG Mart Limited512329NOTLISTEDINE385F01024trueListed Entity (self)true2026-05-0412:30:0015:00:0012026-05-04AppointmentAuditorsCost AuditorsM/s.HMVN & Associates2026-05-0412HMVN & Associates is a partnership firm of Cost Accountants established on 4th July, 2011, having its office in Netaji Subhash Place, Pitampura, Delhi, and registered with the Institute under Firm Registration No. 000290. The firm is led by three experienced partners—Mr. Mohinder Pal Gupta, a fellow member with extensive experience and former General Manager (Finance) at HMT Limited; Mr. Surya Kant Lal, a practicing cost accountant with wide exposure to cost audits across industries such as cement, power, pharmaceuticals, and steel; and Mr. Sachin Jain, who brings expertise in cost audit and Goods and Services Tax. The firm is supported by a dedicated team of qualified professionals and trainees, enabling it to deliver specialized services in cost audit, internal audit, implementation of cost accounting systems, physical verification of assets, cost structure review, and GST-related certifications. Over the years, the firm has gained substantial experience across diverse sectors including cement, automobile, FMCG, oil & gas, power, and steel, and has served reputed clients such as IRCTC Limited, RailTel Corporation of India Limited, Udaipur Cement Works Limited, KRBL Limited, and Apollo Pipes Limited, among others.