• Company Information
  • About the Report
  • Documents
  • Outstanding Payments (MSME)
  • Complaints
  • Directors
  • Same Address Companies
  • Charges
  • Contact Details
  • Products & Services
  • Balance Sheet
  • Profit & Loss
  • Fund Raising
  • Shareholders & Investors
  • Board Meetings
  • Auditors

SAR ISPAT PRIVATE LIMITED

CIN: U27101TN1998PTC102002

SAR ISPAT PRIVATE LIMITED (CIN: U27101TN1998PTC102002) is a Private company incorporated on 15 Jan 1998. It is classified as Non-government company and is registered at Registrar of Companies, Chennai. Its authorized share capital is Rs. 100000000.00 and its paid up capital is Rs. 75690000.00.

SAR ISPAT PRIVATE LIMITED's Annual General Meeting (AGM) was last held on 28 Sep 2018. and as per records from Ministry of Corporate Affairs (MCA), its balance sheet was last filed on 2018-03-31.SAR ISPAT PRIVATE LIMITED's NIC code is 271 (which is part of its CIN). As per the NIC code, it is inolved in Manufacture of Basic Iron & Steel.

Directors of SAR ISPAT PRIVATE LIMITED are SANJAY KUMAR SHARMA, SANDEEP KOTHARI, and VIKRANT SHARMA.

SAR ISPAT PRIVATE LIMITED's Corporate Identification Number (CIN) is U27101TN1998PTC102002 and its registration number is 102002. Users may contact SAR ISPAT PRIVATE LIMITED on its Email address - [email protected]. Registered address of SAR ISPAT PRIVATE LIMITED is NO.770, T H ROAD, , CHENNAI, Tamil Nadu, India - 600081.

Current status of SAR ISPAT PRIVATE LIMITED is - Under CIRP.

Basic Information

  • CIN
  • Name
  • Listed on Stock Exchange
  • Company Status
  • ROC
  • Registration Number
  • Company Category
  • Company Sub Category
  • Class of Company
  • Date of Incorporation
  • Age of Company
  • Activity
  • Number of Members

Annual Compliance Status

  • Date of Last Annual General Meeting
  • Date of Last Filed Balance Sheet

Key Numbers

  • Authorised Share Capital
  • Paid-up Share Capital
  • Total Assets
  • Revenue
  • Profit
  • Salaries & Other Employee Benefit Expenses
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Previous Names

Previous CINs

ZaubaCorp's company report for SAR ISPAT includes audited balance sheets, profit & loss statements, charges, director history, shareholding and related-party transactions, compiled from official MCA filings — delivered as PDF and Excel.

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Companies are required to file half yearly returns showing payments due to Micro & Small Enterprises that have been delayed more than 45 days. This information is crucial to understand if SAR ISPAT pays its vendors promptly. When seen over a period of time, this information could show if the company has slowed down in making payments to its small vendors. This information is available only if the company has filed its half yearly returns with the registrar of companies.

Filing Type As On Amount Due to MSME Current Liabilities Ratio to Current Liabilities Reasons for Delay

This section contains details of investor complaints or serious complaints filed with the registrar of companies. This information can surface potential red flags about a company.

Director Complaints
Date DIN Cessation Date Cessation Reason Complaint
Serious Complaints
Date Complaint Other Details
Investor Complaints & Other Complaints
Date Complaint Type Complaint Sub Type Particulars of Secutiries Period Complaint Other Details

Current Directors & Key Managerial Personnel of SAR ISPAT
DIN Director Name Designation Appointment Date
00244366 SANJAY KUMAR SHARMA Director 2017-02-01
00238993 SANDEEP KOTHARI Director 2007-12-10
00244483 VIKRANT SHARMA Director 2016-10-17
Past Directors & Key Managerial Personnel of SAR ISPAT
DIN Director Name Designation Appointment Date Cessation
07769255 KARUPPUSAMY PILLAI GANESAN SREEDANUSYA Director - 2019-06-11
00106692 DARSHAN LAL BHATIA Director - 2008-01-18
00244366 SANJAY KUMAR SHARMA Additional Director - 2017-02-01
00244707 NEMICHAND KOTHARI Additional Director - 2007-08-14
00244707 NEMICHAND KOTHARI Managing Director - 2012-04-01
01982385 CHANDAN BALA KOTHARI Director - 2009-03-27
01982413 MEENAKSHI SHARMA Director - 2009-03-27
02181394 RAJESH KUMAR JHA Director - 2017-03-01
00105523 ASHWANI KUMAR Director - 2008-01-18
00105523 ASHWANI KUMAR Managing Director - 2007-08-14
00249229 ISHWAR CHAND TALWAR Director - 2008-01-18
00552964 DEEPAK KUMAR BHATIA Director - 2008-01-18
01110433 SUMIT BHATIA Director - 2008-01-18
Other Directorships of KARUPPUSAMY PILLAI GANESAN SREEDANUSYA
Company Name CIN Designation Appointment Date Cessation
Other Directorships of DARSHAN LAL BHATIA
Company Name CIN Designation Appointment Date Cessation
ARS STEELS & ALLOY INTERNATIONAL PRIVATE LIMITED U28123TN2013PTC092689 Director - 2022-01-04
ARS ENERGY PRIVATE LIMITED U40100TN1990PTC032178 Director - 2022-01-04
ARS ENERGY PRIVATE LIMITED U40100TN1990PTC032178 Whole-time director - 2012-06-01
RS VINCOM PRIVATE LIMITED U51909DL2010PTC273641 Additional Director - 2018-09-21
RS VINCOM PRIVATE LIMITED U51909DL2010PTC273641 Director - 2022-01-04
SR VINCOM PRIVATE LIMITED U51909DL2010PTC273643 Additional Director - 2018-09-21
SR VINCOM PRIVATE LIMITED U51909DL2010PTC273643 Director - 2022-01-04
Other Directorships of SANJAY KUMAR SHARMA
Company Name CIN Designation Appointment Date Cessation
KS HOLDINGS PRIVATE LIMITED U27205TN2013PTC091124 Managing Director 2013-07-22 Ongoing
DAATAA SHREE METALS AND MINERALS PRIVATE LIMITED U27310TN2010PTC076936 Director - 2021-02-05
AKS ALLOYS PRIVATE LIMITED U51101TN1994PTC026627 Director - 2010-04-01
A.K.S.INFOTECH PRIVATE LIMITED U72300TN2000PTC045776 Director 2000-09-19 Ongoing
Other Directorships of NEMICHAND KOTHARI
Company Name CIN Designation Appointment Date Cessation
KOTHARI STONES PVT. LTD U14101RJ1993PTC007265 Director - 2019-02-25
KS HOLDINGS PRIVATE LIMITED U27205TN2013PTC091124 Director 2013-07-22 Ongoing
DAATAA SHREE METALS AND MINERALS PRIVATE LIMITED U27310TN2010PTC076936 Director 2010-08-10 Ongoing
AKS ALLOYS PRIVATE LIMITED U51101TN1994PTC026627 Managing Director 1994-01-25 Ongoing
A.K.S.INFOTECH PRIVATE LIMITED U72300TN2000PTC045776 Director 2000-09-19 Ongoing
Other Directorships of CHANDAN BALA KOTHARI
Company Name CIN Designation Appointment Date Cessation
USC TRADES PVT LTD U51109WB1993PTC059843 Additional Director - 2011-09-30
USC TRADES PVT LTD U51109WB1993PTC059843 Director 2011-09-30 Ongoing
CHANDRIMA VINTRADE PRIVATE LIMITED U52390WB2009PTC133978 Director 2013-10-01 Ongoing
SHIBAYYA MERCHANTS PRIVATE LIMITED U52390WB2009PTC134041 Director 2013-10-01 Ongoing
Other Directorships of MEENAKSHI SHARMA
Company Name CIN Designation Appointment Date Cessation
SOUTHERN WIRE AND NAILS INDUSTRY LLP AAS-3359 Designated Partner 2020-03-27 Ongoing
STANDARD COMMOTRADE PRIVATE LIMITED U51101WB2010PTC143458 Director - 2021-03-25
POPULAR DEALERS PRIVATE LIMITED U51101WB2010PTC143758 Director - 2021-03-25
AMBA FOOD VENTURES PRIVATE LIMITED U55209TN2022PTC152021 Director 2022-05-09 Ongoing
PREFERENCE TECHNOLOGIES PRIVATE LIMITED U72200WB1996PTC078384 Director - 2021-03-25
VIROS TRADING PRIVATE LIMITED U72900TN2019PTC133182 Director 2020-01-01 Ongoing
VIROS TRADING PRIVATE LIMITED U72900TN2019PTC133182 Director - 2019-12-31
Other Directorships of RAJESH KUMAR JHA
Company Name CIN Designation Appointment Date Cessation
Other Directorships of ASHWANI KUMAR
Company Name CIN Designation Appointment Date Cessation
AKBRNB VENTURES LLP AAD-6324 Designated Partner 2015-03-26 Ongoing
ARS STEELS LLP ABB-9519 Designated Partner 2022-08-02 Ongoing
RS VINCOM LLP ACG-2122 Designated Partner 2024-03-22 Ongoing
SR VINCOM LLP ACG-2126 Designated Partner 2024-03-22 Ongoing
LEADING REALTY LLP ACG-9969 Designated Partner 2024-05-15 Ongoing
ARS ALLIANCES LLP ACH-9071 Designated Partner 2024-06-21 Ongoing
ARS STEELS & ALLOY INTERNATIONAL PRIVATE LIMITED U28123TN2013PTC092689 Managing Director 2013-08-26 Ongoing
MATERIAL RECYCLING ASSOCIATION OF INDIA U37100MH2011NPL223543 Director - 2019-03-16
ARS ENERGY PRIVATE LIMITED U40100TN1990PTC032178 Director - 2010-01-01
ARS ENERGY PRIVATE LIMITED U40100TN1990PTC032178 Managing Director 2010-01-01 Ongoing
LEADING ESTATES LIMITED U45201DL2003PLC121065 Additional Director - 2018-09-21
LEADING ESTATES LIMITED U45201DL2003PLC121065 Director 2018-09-21 Ongoing
LEADING ESTATES LIMITED U45201DL2003PLC121065 Director - 2011-03-10
KING MERCHANDISE PRIVATE LIMITED U51909DL2009PTC273642 Additional Director - 2016-09-28
KING MERCHANDISE PRIVATE LIMITED U51909DL2009PTC273642 Director 2016-09-28 Ongoing
RS VINCOM PRIVATE LIMITED U51909DL2010PTC273641 Additional Director - 2018-09-21
RS VINCOM PRIVATE LIMITED U51909DL2010PTC273641 Director 2018-09-21 Ongoing
SR VINCOM PRIVATE LIMITED U51909DL2010PTC273643 Additional Director - 2018-09-21
SR VINCOM PRIVATE LIMITED U51909DL2010PTC273643 Director 2018-09-21 Ongoing
EAST DELHI LEASING PRIVATE LIMITED U65910DL1993PTC052164 Additional Director - 2009-09-25
EAST DELHI LEASING PRIVATE LIMITED U65910DL1993PTC052164 Director 2009-09-25 Ongoing
NACHIKETA FINVEST PRIVATE LIMITED U65910DL1994PTC275668 Additional Director - 2009-04-24
BGS CREDIT PVT LTD U65923DL1990PTC279460 Director 2009-08-08 Ongoing
ARS CAPITAL INVESTMENTS PRIVATE LIMITED U67190DL2015PTC283275 Director 2015-07-28 Ongoing
LEADING REALTY PRIVATE LIMITED U70109DL2013PTC248463 Director 2013-02-19 Ongoing
ADIKARAH FITNESS PRIVATE LIMITED U74999DL2018PTC334916 Additional Director - 2019-12-23
ADIKARAH FITNESS PRIVATE LIMITED U74999DL2018PTC334916 Director 2019-12-23 Ongoing
REEL FACTORY MEDIA PRIVATE LIMITED U92100TN2007PTC065038 Director - 2009-03-06
Other Directorships of SANDEEP KOTHARI
Company Name CIN Designation Appointment Date Cessation
KS HOLDINGS PRIVATE LIMITED U27205TN2013PTC091124 Director 2013-05-14 Ongoing
AKS ALLOYS PRIVATE LIMITED U51101TN1994PTC026627 Director - 2010-04-01
Other Directorships of VIKRANT SHARMA
Company Name CIN Designation Appointment Date Cessation
AKS ALLOYS PRIVATE LIMITED U51101TN1994PTC026627 Director 1994-01-25 Ongoing
STANDARD COMMOTRADE PRIVATE LIMITED U51101WB2010PTC143458 Additional Director 2021-03-25 Ongoing
POPULAR DEALERS PRIVATE LIMITED U51101WB2010PTC143758 Additional Director 2021-03-25 Ongoing
PREFERENCE TECHNOLOGIES PRIVATE LIMITED U72200WB1996PTC078384 Additional Director 2021-03-25 Ongoing
Other Directorships of ISHWAR CHAND TALWAR
Company Name CIN Designation Appointment Date Cessation
Other Directorships of DEEPAK KUMAR BHATIA
Company Name CIN Designation Appointment Date Cessation
DRA INDUSTRIES LIMITED U27106TN2008PLC066844 Director - 2008-04-02
DRA INDUSTRIES LIMITED U27106TN2008PLC066844 Managing Director 2008-04-02 Ongoing
P R D ENTERPRISES PRIVATE LIMITED U27109PY2008PTC002198 Managing Director - 2008-10-15
ARS ENERGY PRIVATE LIMITED U40100TN1990PTC032178 Director - 2008-09-06
Other Directorships of SUMIT BHATIA
Company Name CIN Designation Appointment Date Cessation
SAVITRI STEELS AND REROLLINGS PRIVATE LIMITED U27100TG2008PTC059982 Director - 2018-07-27
DRA INDUSTRIES LIMITED U27106TN2008PLC066844 Director 2008-03-17 Ongoing
DRA INDUSTRIES LIMITED U27106TN2008PLC066844 Director - 2021-04-09

CIN Company Name Company Address
U27205TN2013PTC091124 KS HOLDINGS PRIVATE LIMITED NO.770, T H ROAD, , CHENNAI, Tamil Nadu, India - 600081
U27310TN2010PTC076936 DAATAA SHREE METALS AND MINERALS PRIVATE LIMITED NO.770, T H ROAD, , CHENNAI, Tamil Nadu, India - 600081
U51101TN1994PTC026627 AKS ALLOYS PRIVATE LIMITED NO.770, T H ROAD, , CHENNAI, Tamil Nadu, India - 600081
U51900TN2008PTC069382 DEVMATA EXIM PRIVATE LIMITED NO.770, T H ROAD, , CHENNAI, Tamil Nadu, India - 600081
U72900TN2002PTC048904 OPAM PROPERTIES PRIVATE LIMITED NO.770, T H ROAD, , CHENNAI, Tamil Nadu, India - 600081
U27104TN1998PTC040431 SRI SAIRAM ISPAT PRIVATE LIMITED NO.175/3/2,T.H.ROAD,TONDIARPET, CHENNAI-600081 , CHENNAI-600081, Tamil Nadu, India - 000000
U63090TN2002PTC048255 MVR CLEARING AND FORWARDING PRIVATE LIMITED NO.629, T.H.ROAD,CHENNAI-81. CHENNAI-81. , CHENNAI-81., Tamil Nadu, India - 600081
U27104TN1999PTC043741 PETER STEEL PRIVATE LIMITED NO. 782/1, T.H. ROAD,TOLGATE CHENNAI 600 81 TOLGATE CHENNAI 600 81 , CHENNAI 600 081, Tamil Nadu, India - 600081
U22190TN2009PTC071927 MADRAS SECURITY PRINTERS PRIVATE LIMITED NO.72 (OLD NO.781) T.H. ROAD TONDIARPET , CHENNAI, Tamil Nadu, India - 600081
U28110TN2008PTC069434 R & V TUBE SALES PRIVATE LIMITED No. 153, (New No. 557), T H Road, Tondiarpet, , Chennai, Tamil Nadu, India - 600081
U27300TN2021PTC148058 ASPRO INFRA PRIVATE LIMITED Old No.662, New No.404, T.H. Road, Tondiarpet, , Chennai, Tamil Nadu, India - 600081
U51909TN2016PTC109946 SHARRAN SHAKTHII TRADING PRIVATE LIMITED Old No.707, New No. 302, T.H.Road, Tondiarpet , CHENNAI, Tamil Nadu, India - 600081
U72900TN2017PTC119940 AIYOWAY ONLINE TECHNOLOGIES PRIVATE LIMITED Old No. 653, New No.446, T.H. Road, Tondiarpet, , Chennai, Tamil Nadu, India - 600081
U74999TN2015PTC101861 YOSI MARKETING PRIVATE LIMITED Old No.228, New No.709 T H Road, Tondiarpet , Chennai, Tamil Nadu, India - 600081
U74999TN2016PTC110778 TOYUM WATER AND BEVERAGES PRIVATE LIMITED OLD NO.629,NEW NO.520 T.H.ROAD, TONDIARPET , CHENNAI, Tamil Nadu, India - 600081
U74999TN2017PTC117416 SRIKARPAGAMBAL AGENCIES PRIVATE LIMITED NEW NO.470, OLD NO.644, T. H. ROAD TONDIARPET , CHENNAI, Tamil Nadu, India - 600081
U46699TN2026PTC193280 SAM STEEL INDUSTRIES PRIVATE LIMITED New No.366, Old No.677,T.H.Road,Tondiarpet Fort St George,Chennai,Tamil Nadu,600081-India
U85200TN2020PTC136613 CCHS HEALTH CARE SERVICES PRIVATE LIMITED Old No. 90, New No 303, T.H. Road, New Washermenpet , Chennai, Tamil Nadu, India - 600081
U40108TN2021PTC145290 MEENASHI GREEN ENERGY PRIVATE LIMITED New No.462, Old No.647/2 T.H.Road, New Washermenpet , Chennai, Tamil Nadu, India - 600081
U51102TN2009PTC070581 SHREE SAI HANUMAN SMELTERS PRIVATE LIMITED FLAT NO.B-1, THAAI APARTMENTS NO.618, T.H.ROAD, TONDIARPET, , CHENNAI, Tamil Nadu, India - 600081
U73100TN2023PTC166316 PSJ LOTUS MEDIA SERVICES PRIVATE LIMITED PLOT NO.10, NO.183/3L,,T.H ROAD,Tondiarpet Fort St George,Chennai,Tamil Nadu,600081-India
U92410TN2019PTC130065 ONTHATNOTE MUSIC PRIVATE LIMITED Flat No B-1 Thaai Apartments No 618 T.H.Road,Tondiarpet , CHENNAI, Tamil Nadu, India - 600081
U27104TN1998PTC040814 SSK IRON AND STEELS PRIVATE LIMITED N0153(PART)-T.H.ROAD,TONDIARPET,CHENNAI-600081. TONDIARPET,CHENNAI-600081. , TONDIARPET,CHENNAI-600081., Tamil Nadu, India - 600081
U74999TN2006PTC059573 KITS AND CONCEPTS (INDIA) PRIVATE LIMITED NO.77/26, T.H. ROAD,THONDHIYARPET, CHENNAI-81 , CHENNAI-81, Tamil Nadu, India - 600081
AAH-1677 EARTH GOLD AGRI LLP 664, T.H.ROAD, 664, T.H.ROAD, Chennai, Tamil Nadu, India - 600081
U28112TN2005PTC055992 THANGAM TIN CANS PRIVATE LIMITED NO.21, T H ROADNEW WASHERMANPET CHENNAI 600081 , CHENNAI 600081, Tamil Nadu, India - 600081
U63090TN2015PTC102837 PARANJOTHI INTERNATIONAL TOURS & CARGO PRIVATE LIMITED NO.4 T H ROAD , CHENNAI, Tamil Nadu, India - 600081
U74140TN2009PTC071774 NAVABARAT BOILER ENGINEERS (INDIA) PRIVATE LIMITED NO.137, T.H.ROAD , CHENNAI, Tamil Nadu, India - 600081
U27310TN2008PTC069725 KT TUBES PRIVATE LIMITED NO.661 T H ROAD TONDIARPET , CHENNAI, Tamil Nadu, India - 600081

Charge ID Charge Creation Date Charge Modification Date Charge Closure Date Assets Under Charge Amount Charge Holder
10077857 2007-12-08 2017-07-10 - 270,000,000.00 Indian Overseas Bank
10396383 2012-11-14 - - 423,146,700.00 INDIAN OVERSEAS BANK KILPAUK BRANCH
90055369 2004-07-14 - 2007-10-09 30,000,000.00 ORIENTAL BANK OF COMMERCE

  • Email ID
  • Website
  • Address

This information shows products and services that contribute highest to the company's revenue. Analysing this over a period of time can show the evolution of the company in terms of the products and services it offers.

Financial Year Business Activity Code Business Activity Description Percentage of Turnover

Financial information is availalbe only if it has been filed by the company. If the company has not filed its returns, financials for the defaulting period will not be available.

2024-03-31 2023-03-31 2022-03-31 2021-03-31 2020-03-31 2019-03-31 2018-03-31 2017-03-31 2016-03-31 2015-03-31 2014-03-31 2013-03-31 2012-03-31
Download Audited Financials
EQUITY AND LIABILITIES
   Shareholder's funds
      Share Capital
      Reserves & Surplus
      Money Received Against Share Warrants
   Share Application Money Pending Allotment
   Non-current Liabilities
      Long-term borrowings
      Deferred tax liabilities
      Other Long Term Liabilities
      Long Term Provisions
   Current Liabilities
      Short-term borrowings
      Trade Payables
      Other Current Liabilities
      Short Term Provisions
Total Equity and Liabilities
ASSETS
   Non-current Assets
      Fixed Assets
         Tangible Assets
         Intangible Assets
         Capital Work In Progress
         Intangible Assets Under Development
      Non-current Investments
      Deferred Tax Assets (net)
      Long-term Loans & Advances
      Other Non-current Assets
   Current Assets
      Current Investments
      Inventories
      Trade receivables
      Cash & Cash Equivalents
      Short-term Loans & Advances
      Other Current Assets
Total Assets

Financial information is availalbe only if it has been filed by the company. If the company has not filed its returns, financials for the defaulting period will not be available.

2024-03-31 2023-03-31 2022-03-31 2021-03-31 2020-03-31 2019-03-31 2018-03-31 2017-03-31 2016-03-31 2015-03-31 2014-03-31 2013-03-31 2012-03-31
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REVENUE FROM OPERATIONS
   Domestic Turnover
      Sale of Goods Manufactured
      Sale of Goods Traded
      Sale of Supple of Services
   Export Turnover
      Sale of Goods Manufactured
      Sale of Goods Traded
      Sale or Supply of Services
   Other Income
Total Revenue From Operations
EXPENSES
   Cost of Materials Consumed
   Purchases of Stock in Trade
   Change in Inventories of
      Finished Goods
      Work in Progress
      Stock in Trade
   Employee benefit Expenses
   Managerial Remuneration
   Payment to Auditors
   Insurance Expenses
   Power & Fuel
   Finance Cost
   Depreciation & Amortization Expenses
   Other Expenses
Total Expenses
Profit before Exceptional Items, Extraordinary Items and Tax
   Exceptional Items
Profit before Extraordinary items and Tax
   Extraordinary Items
Profit before Tax
   Tax Expense
      Current Tax
      Deferred Tax
Profit/Loss after Tax from Continuing Operations
Profit/Loss after Tax from Discontinuing Operations
   Tax Expense of Discontinuing Operations
Total Profit/Loss
Earnings per Equity Share (EPS) before Extraordinary Items
   Basic
   Diluted
Earnings per Equity Share (EPS) after Extraordinary Items
   Basic
   Diluted

This section contains details of cash raised by allocation of equity or debentures. All types of fund raising acitivity is listed here including funding raised through Venture Capital. Attachments would contain further details of the fund raising activity including names of the investors. This information is available only if the company has raised funds through cash allotment of equity or debentures.

Date of Allotment Securities Alloted Terms Number of Securities Nominal Amount Premium Amount Due & Payable Premium Amount Paid Total Discount Amount to be Paid on Calls (Excluding Premium) Attachments

This section contains list of associate companies and joint ventures as per the most recently available annual returns. This information would not be available if the company has not filed annual returns at all or it does not have any subsidiaries or joint ventures.

Company Identifier Name Percentage of Shares Held

This section contains list of board resolutions reported by the company to the Registrar of Companies.

Date of Filing Date of Dispatch of Notice Date of Passing Resolution Section (Companies Act 2013) Section (Companies Act 1956) Subject Matter of Resolution Resolution Agreed By Resolution Type Additional Documents

This section contains auditors of a company over the years. This information is available if the company has filed their annual returns with the Registrar of Companies.

Financial Year Name of Auditor or Firm PAN of Auditor or Firm Membership Number / Registration Number Name of Auditor Signing Report Membership Number of Auditor Signing Report

As on: 2026-07-13

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