m) Provisions, Contingent Liabilities and Contingent Assets

A provision is recognized if, as a result of a past event, the
Company has a present legal or constructive obligation that
can be estimated reliably, and it is probable that an outflow
of economic benefits will be required to settle the obligation.
Provisions are determined by discounting the expected future

cash flows (representing the best estimate of the expenditure
required to settle the present obligation at the balance sheet
date) at a pre-tax rate that reflects current market assessments
of the time value of money and the risks specific to the liability.
The unwinding of the discount is recognized as finance cost.
Expected future operating losses are not provided for.

A contract is considered onerous when the expected economic
benefits to be derived by the Company from the contract are lower
than the unavoidable cost of meeting its obligations under the
contract. The provision for an onerous contract is measured at the
present value of the lower of the expected cost of terminating the
contract and the expected net cost of continuing with the contract.
Before such a provision is made, the Company recognizes any
impairment loss on the assets associated with that contract.

Contingent liabilities and contingent assets are not recognized
in the financial statements. Contingent liabilities are disclosed
in the financial statements unless the possibility of any outflow
in settlement is remote. Contingent assets are disclosed in the
financial statements where an inflow of economic benefit is
probable.

n) Revenue Recognition

Revenue from contracts with customers is recognized when
control of the goods or services are transferred to the customer at
an amount that reflects the consideration to which the Company
expects to be entitled in exchange for those goods or services.
Revenue is recognized only to the extent that it is highly probable
a significant reversal will not occur.

i) Sale of Goods

Revenue from the sale of goods is recognized when delivery has
taken place, control of the goods has been transferred to the
customer, and there are no longer any unfulfilled obligations.
The customer obtains control of the goods when the significant
risks and reward of products sold are transferred according to
the specific delivery terms agreed upon with the customer.

Revenue towards satisfaction of a performance obligation
is measured at the transaction price (net of variable
consideration) allocated to that performance obligation,
received or receivable, after deduction of any discounts, price
concessions, volume rebates and any taxes or duties collected
on behalf of the government such as goods and services tax,
etc. Accumulated experience is used to estimate the provision
for such discounts, price concessions and rebates.

In determining the transaction price, the Company considers
the effects of variable consideration, the existence of significant
financing components, noncash consideration, and consideration
payable to the customer (if any). The Company estimates variable
consideration at contract inception until it is highly probable that a
significant revenue reversal in the amount of cumulative revenue
recognised will not occur when the associated uncertainty with
the variable consideration is subsequently resolved.

ii) Service Income

Revenue from services rendered is recognized in the statement
of profit or loss as the underlying services are performed. Upfront
payments received under these arrangements are recognized
as revenue upon satisfaction of performance obligations.

iii) Interest and Dividend Income

Interest income from a financial asset is recognized when it is
probable that the economic benefits will flow to the Company
and the amount of income can be measured reliably. Interest
income is accrued on a time basis, by reference to the principal
outstanding and at the effective interest rate applicable,
which is the rate that exactly discounts estimated future cash
receipts through the expected life of the financial asset to that
asset's net carrying amount on initial recognition.

Dividend income is recognized when right to receive is
established (provided that it is probable that the economic
benefits will flow to the Company and the amount of income
can be measured reliably).

o) Export Incentive

Export incentives comprise of Duty draw back and RODTEP
(Remission of Duties or Taxes on Export Products Scheme) scrips.

Duty drawback and RODTEP is recognised as income when
the right to receive credit as per the terms of the scheme is
established in respect of the exports entitled for this benefit
made and where there is no significant uncertainty regarding
the ultimate collection of the relevant export proceeds. RODTEP
scrips are freely transferable and can be utilised for the payment
of customs duty.

p) Employee Benefits

i) Short term employee benefits

Short term employee benefits that are expected to be settled
wholly within 12 months after the end of the period in which
the employees render the related service are recognized as
an expense at the undiscounted amount in the statement
of profit and loss of the year in which the related service is
rendered.

Accumulated compensated absences, which are expected
to be availed or encashed within 12 months from the end
of the year are treated as short-term employee benefits. The
obligation towards the same is measured at the expected cost
of accumulating compensated absences as the additional
amount expected to be paid is as a result of the unused
entitlement as at the year end.

ii) Post-Employment Benefits:

? Defined contribution plans

Employee benefits in the form of contribution to Provident
Fund managed by Government Authorities, Employees
State Insurance Corporation and Labour Welfare Fund are
considered as defined contribution plans and the same
are charged to the statement of profit and loss for the year
in which the employee renders the related service.

? Defined benefit plans

A defined benefit plan is a post-employment benefit plan
other than a defined contribution plan.

? Gratuity

The Company's gratuity benefit scheme is a defined
benefit plan. The Company's net obligation in respect
of defined benefit plan is calculated by estimating the
amount of future benefit that employees have earned in
the current and prior periods, discounting that amount
and deducting the fair value of any plan assets. Obligation
under the gratuity scheme is covered under a Scheme of
Life Insurance Corporation of India (LIC) and contributions
in respect of such scheme are recognized in the statement
of profit or loss.

The calculation of defined benefit obligation is performed
annually by a qualified actuary using the projected unit
credit method.

Remeasurement of the net defined benefit liability, which
comprise actuarial gains and losses, the return on plan
assets (excluding interest) and the effect of the asset
ceiling (if any, excluding interest), are recognized in
OCI. The Company determines the net interest expense
(income) on the net defined benefit liability (asset) for
the period by applying the discount rate used to measure
the defined benefit obligation at the beginning of the
annual period to the then-net defined benefit liability
(asset), taking into account any changes in the net defined
benefit liability (asset) during the period as a result of
contributions and benefit payments. Net interest expense
and other expenses related to defined benefit plans are
recognized in the statement of profit or loss.

When the benefits of a plan are changed or when a plan
is curtailed, the resulting change in benefit that relates to
past service or the gain or loss on curtailment is recognized
immediately in Statement of Profit and Loss. The Company

recognizes gains and losses on the settlement of a defined
benefit plan when the settlement occurs.

? Compensated absences:

Accumulated compensated absences, which are
expected to be availed or en-cashed beyond 12 months
from the end of the year are treated as other long term
employee benefits. The Company's liability is actuarially
determined (using the Projected Unit Credit method)
at the end of each year. Actuarial losses/gains are
recognized in the statement of profit and loss in the year
in which they arise.

q) Share based Payments

The Company operates Employee Stock Option Plans (ESOP's) for
its employees and for the employees of its Subsidiaries.

ESOP's: The grant date fair value of options, using Black Scholes
model granted to the Company's employees is recognized
as an employee expense and those granted to the Subsidiary
Company employees are recognized under “Investment made in
Subsidiary” for the value of shares of Grant after reducing the
Exercise price, with a corresponding increase in equity, over the
period that the employees become unconditionally entitled to
the options. The expense is recorded for each separately vesting
portion of the award as if the award was, in substance, multiple
awards. The increase in equity recognized in connection with
share based payment transaction is presented as a separate
component in equity under “Employee Stock Options Outstanding
Reserve”. The amount recognized as an expense / Investment
made in Subsidiary, is adjusted to reflect the actual number of
stock options that vest.

The cumulative expense recognized for equity-settled
transactions at each reporting date until the vesting date reflects
the extent to which the vesting period has expired and Company's
best estimate of the number of equity instruments that will
ultimately vest. In case of forfeiture/lapse of stock option, which
is not vested/not exercised, the amortized portion is reversed by

longer probable that sufficient taxable profit will be available
to allow all or part of the deferred income tax asset to be
utilized.

Deferred tax is measured at the tax rates that are expected to
apply to the period when the asset is realized or the liability
is settled, based on the laws that have been enacted or
substantively enacted by the reporting date.

Deferred tax assets and liabilities are offset if there is a legally
enforceable right to offset current tax liabilities and assets, and
they relate to income taxes levied by the same tax authority on
the same taxable entity, or on different tax entities, but they
intend to settle current tax liabilities and assets on a net basis
or their tax assets and liabilities will be released simultaneously.

s) Earnings Per Share

Basic earnings per share are calculated by dividing the net profit or
loss for the period attributable to equity shareholders by the weighted
average number of equity shares outstanding during the period.

Diluted earnings per share are computed by dividing the profit after
tax as adjusted for dividend, interest and other charges to expense
or income (net of any attributable taxes) relating to the dilutive
potential equity shares, by the weighted average number of equity
shares considered for deriving basic earnings per share and the
weighted average number of equity shares which could have been
issued on conversion of all dilutive potential equity shares.

t) Operating Segments

Operating segments are reported in the manner consistent
with the internal reporting to the chief operating decision

maker (CODM). An operating segment is a component of the
Company that engages in business activities from which it may
earn revenues and incur expenses, including revenues and
expenses that relate to transactions with any of the Company's
other components, and for which discrete financial information is
available. All operating segments' operating results are reviewed
regularly by the Company's board of directors to make decisions
about resources to be allocated to the segments and assess their
performance.

The Company is engaged in the sole activity of carrying on the
business of “Pharmaceutical Formulations” and therefore, has
only one reportable segment in accordance with Ind AS 108
“Operating Segments”. Hence no separate segment reporting is
applicable to the company.

u) Dividends to Shareholders

The Company recognises Final dividend to the shareholders as a
liability in the period in which the dividends are approved by the
shareholders. Any Interim Dividend paid is recognised based on
the approval by the Board of Directors.

v) Recent Accounting Pronouncements

On May 9, 2025, MCA notifies the amendments to Ind AS
21 - Effects of Changes in Foreign Exchange Rates. These
amendments aim to provide clearer guidance on assessing
currency exchangeability and estimating exchange rates when
currencies are not readily exchangeable. The amendments are
effective for annual periods beginning on or after April 1, 2025.
The Company is currently assessing the probable impact of these
amendments on its financial statements.

(i) The title deeds of immovable properties included in Property, Plant & Equipment are held in the name of the Company, except for a land and building
for ' 17.38 Crs purchased by the Company during the financial year 2020-21 through e-auction from Punjab National Bank under the SARFAESI Act,
2002 and rules thereof, for which the transfer of title is in progress.

(ii) In respect of immovable properties taken on lease and disclosed as property, plant and equipment in the financial statements, the lease agreements
are in the name of the Company.

(iii) Gross Block for 31st March 2025 includes ' 7.24 Crs (PY: ' 6.76 Crs) of government grant in the nature of waiver of duty on purchase of plant and
machinery & lab equipment. Accumulated Depreciation for Plant & Machinery as at 31st March 2025 includes ' 4.77 Crs (PY: ' 4.06 Crs) on such
government grant.

(i) The title deeds of immovable properties included in Property, Plant & Equipment are held in the name of the Company, except for a land and
building for ' 17.38 Crs purchased by the Company during the financial year 2020-21 through e-auction from Punjab National Bank under the
SARFAESI Act, 2002 and rules thereof, for which the transfer of title is in progress.In respect of immovable properties taken on lease and disclosed
as property, plant and equipment in the financial statements, the lease agreements are in the name of the Company

(ii) Gross Block for 31st March 2024 includes ' 6.76 Crores (PY: ' 4.86 Crores) of government grant in the nature of waiver of duty on purchase of
plant and machinery & lab equipment. Accumulated Depreciation for Plant & Machinery as at 31st March 2024 includes ' 4.06 Crores (PY: ' 3.06
Crores) on such government grant.

b) Terms, rights and restrictions attached to the Equity Shares

The Company has only one class of equity shares having a par value of ' 2/- per share. Each holder of equity share is entitled to one Vote
per Share.

The dividend proposed by the Board of Directors is subject to the approval of the shareholders in the ensuing Annual General Meeting except in
case of interim dividend

In the event of liquidation, the equity shareholders are eligible to receive the remaining assets of the company, after distribution of all preferential
amounts. The distribution will be in proportion to the number of equity shares held by the shareholders.

NOTE 39: BALANCES WITH SCHEDULED BANKS IN DEPOSIT ACCOUNTS INCLUDES:

(a) Bank Deposit Accounts under Note no: 11 for the current year include ' 0.24 Crores (as at 31.03.2024'13.30 Crores) earmarked as lien towards
Margin for Letter of Credit and Bank Guarantee.

NOTE 40: EMPLOYEE BENEFITS

(i) Defined Contribution Plan:

Contributions to defined contribution scheme as employees' state insurance, labour welfare fund, etc are charged as expense based on the amount
of contribution required to be made as and when services are rendered by the employees. Company's provident fund contributions is made to a
Government administered fund and charged as expense to the Statement of Profit and Loss. The contributions payable to these plans are at the
rates specified in the rules of the schemes.

The Company recognized ' 2.51 Crores (Previous year ' 2.15 Crores) towards provident and pension fund contributions, ' 0.20 Crores (previous
year ' 0.21 Crores) towards ESI in the Statement of Profit and Loss. [Refer Note - 29 & 34 (i)]

(ii) Defined Benefit Plan:

a. Gratuity

The Company has an obligation towards gratuity, a defined benefit retirement plan covering eligible employees. The plan provides a lump sum
payment to vested employees at retirement, death while in employment or on termination of employment of an amount equivalent to 15 days
salary payable for each completed year of service. Vesting occurs upon completion of five years of service. The Company makes contributions to Life
Insurance Corporation of India (LIC). The Company accounts for the liability for gratuity benefits payable in the future based on actuarial valuation

b. Compensated Absences

The expected cost of accumulating compensated absences is determined by actuarial valuation performed by an independent actuary at
each Balance Sheet date using projected unit credit method on the additional amount expected to be paid / availed as a result of the unused
entitlement that has accumulated at the Balance Sheet date.

The Company is exposed to various risks in providing the above gratuity benefit which are as follows.

Interest Rate risk: The plan exposes the Company to the risk of fall in interest rates. A fall in interest rates will result in an increase in the
ultimate cost of providing the above benefit and will thus result in an increase in the value of the liability (as shown in financial statements).

Investment Risk: The probability or likelihood of occurrence of losses relative to the expected return on any particular investment.

(iii) Employee Stock Option Scheme
Valuation of Stock Options

The fair value of services received in return for stock options granted to employees is measured by reference to the fair value of stock options
granted. The fair value of stock options granted under the Caplin Point Employee Stock Option Plan 2015, 2017 & 2021 has been measured using
the Black-Scholes-Merton model at the date of the grant.

The Black-Scholes-Merton model includes assumptions regarding expected volatility, expected terms and risk free interest rates. In respect of par
value options granted, the expected term of an option (or “option life”) is estimated based on the vesting term and contractual term, as well as the
expected exercise behavior of the employees receiving the option.

In respect of fair market value options granted, the option life is estimated based on the simplified method. Expected volatility of the option is based
on historical volatility, during a period equivalent to the option life, of the observed market prices of the Company's publicly traded equity shares.
Risk-free interest rates are based on the government securities yield in effect at the time of the grant. These assumptions reflect management's best
estimates, but these assumptions involve inherent market uncertainties based on market conditions generally outside of the Company's control.

As a result, if other assumptions had been used in the current period, stock-based compensation expense could have been materially impacted.
Further, if management uses different assumptions in future periods, stock based compensation expense could be materially impacted in future years.

The estimated fair value of stock options is recognized in the standalone income statement on a straight-line basis over the requisite service period
for each separately vesting portion of the award as if the award was, in substance, multiple awards.”

The Fair Value of Options granted during the year ended 31st March, 2025 and the Significant Assumptions used to arrive at those Fair values are
as follows:

risk limits and to monitor risks and adherence to limits. risk management policies and systems are reviewed periodically to reflect changes in
market condition and the Company's activities. The Company through its training, standards and procedures, aims to maintain a disciplined and
constructive control environment in which all employees understand their roles and obligations.

The audit committee oversees how management monitors compliance with the Company's risk management policies and procedures, and reviews
the adequacy of the risk management framework in relation to the risks faced by the Company. The audit committee is assisted in its oversight
role by internal audit. Internal audit undertakes both regular and adhoc reviews of risk management controls and procedures, the results of which
are reported to the audit committee.

i. 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 and investment securities. Credit risk is managed through
credit approvals, establishing credit limits and continuously monitoring the credit worthiness of the customers to which the Company grants
credit terms in the normal course of business.

Trade Receivables

The Company's exposure to credit risk is influenced mainly by the individual characteristics of each customer. The demographics of the
customer, including the default risk of the industry and country in which the customer operates, also has an influence on credit risk assessment.
Credit risk is managed through credit approvals, establishing credit limits and continuously monitoring the credit worthiness of customers to
which the Company grants the credit terms in the normal course of business.

Expected credit loss assessment

The Company allocates each exposure to a credit risk grade based on a variety of data that is determined to be predictive of the risk of loss (e.g
timeliness of payments, available information, etc) and applying experienced credit judgement.

Exposures to the customers outstanding at the end of each reporting period are reviewed by the Company to determine incurred and expected
credit losses, if any. Historical trends of impairment of trade receivables reflects no credit losses. Given that the macroecomic indicators affecting
customers of the Company have not undergone any substantial change, the Company expects the historical trend of “no credit loss” to continue.

No allowance for impairment in respect of trade and other receivables was provided during the year and immediate preceding year.

Cash and cash equivalents

As at the year end, the Company held cash and cash equivalents of ' 99.64 Crores (31.03.2024'80.64 Crores). The cash and cash equivalents
are held with banks with good credit rating.

Other Bank balances

As at the year end, the Company held other Bank balance of ' 115.07 Crores (31.03.2024'135.14 Crores). The balances are held with banks
with good credit rating.

Investment in mutual funds, Corporate Bond, Debentures and Commercial Paper

As at the year end, the Company held Investment in Mutual Fund ' 96.45 Crores (31.03.2024 '35.99 Crores), Corporate Bonds of ' 2 Crores
(31.03.2024'7.22 Crores), Debentures ' 380.87 crores (31.03.2024'269.40 Crores) and Commercial Paper ' Nil Crores (31.03.2024: ' 9.16
Crores). The Company limits its exposure to credit risk by generally investing in liquid securities and only with counterparties that have a good
credit rating. The Company does not expect any losses from non - performance by these counter-parties.

Other Financial Assets

As at the year end, the Company held Inter Corporate Deposits/Bank Deposits of ' 105 Crores (31.03.2024'51.01 Crores) under Investments.
ii. Liquidity risk

Liquidity risk is the risk that the Company will encounter difficulty in meeting the obligations with its financial liabilities that are settled by
delivering cash or another financial asset. The Company's approach to managing liquidity is to ensure 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.

The company was sanctioned working capital limits to the extent of ' 57.60 crores on the basis of security of Land and Factory building and
Current Assets by various Banks. The Company invests its surplus funds in bank fixed deposit and liquid and liquid plus schemes of mutual
funds which carry no/low mark to market risks. The Company monitors funding options available in the debt and capital markets with a view
to maintain financial flexibility.

Exposure to liquidity risk

The following are the remaining contractual maturities of financial liabilities at the reporting date. The amounts are gross and undiscounted.

Sensitivity analysis

A reasonable strengthening (weakening) of the Indian Rupee against US dollars as at March 31 would have affected the measurement of
financial instruments denominated in US dollars and affected equity and profit or loss by the amount shown below. This analysis assumes that
all other variables, in particular interest rates, remain constant and ignores any impact of forecast sales and purchases.

1% appreciation / depreciation of the respective foreign currencies with respect to functional currency of the Company would result in increase / decrease
in the profit before taxes by approximately ' 1.78 Crores for the year ended March 31, 2025 (' 1.48 Crores for the year ended March 31, 2024)

Interest rate risk

Interest rate risk can be either fair value interest rate risk or cash flow interest rate risk. Fair value interest rate risk is the risk of changes
in fair values of fixed interest bearing financial assets or borrowings because of fluctuations in the interest rates, if such assets/ borrowings
are measured at fair value through profit or loss. Cash flow interest rate risk is the risk that the future cash flows of floating interest bearing
borrowings will fluctuate because of fluctuations in the interest rates.

Exposure to interest rate risk

As on 31 March 2025 and 31 March 2024, the Company has not availed any long term borrowings. Further, the Company has not availed any
fund based working capital lines.

Fair value sensitivity analysis for fixed rate instruments

The Company does not account for any fixed-rate borrowings at fair value through profit or loss. Therefore, change in interest rates at the
reporting date would not affect profit or loss.

Commodity rate risk

The Company's operating activity involve purchase of Active Pharmaceutical Ingredients (API) and other direct materials, whose prices are
exposed to the risk of fluctuation over short period of time. The commodity price risk exposure is evaluated and managed through procurement
and other related operating policies. As on 31 March 2025 and 31 March 2024, the Company had not entered into any material derivative
contracts to hedge exposure to fluctuations in commodity prices.

NOTE 51: ADDITIONAL REGULATORY INFORMATION REQUIRED BY SCHEDULE III TO THE COMPANIES ACT, 2013

(i) The Company did not have any transactions with companies struck off under Section 248 of the Companies Act, 2013 during the financial year.

(ii) The Company does not have any benami property held in its name. No proceedings have been initiated on or are pending against the Company for
holding benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and Rules made thereunder.

(iii) The Company does not have any borrowings from banks or financial institutions against security of its current assets.

(iv) The Company has not been declared wilful defaulter by any bank or financial institution or other lender or government or any government authority.

(v) The Company has complied with the requirement with respect to number of layers as prescribed under section 2(87) of the Companies Act, 2013
read with the Companies (Restriction on number of layers) Rules, 2017.

(vi) No Scheme of Arrangements has been approved by the competent Authority in terms of sections 230 to 237 of the Companies Act 2013,during the year

(vii) Utilisation of borrowed funds and share premium

I The Company has not advanced or loaned or invested funds to any other person(s) or entity(ies), including foreign entities (Intermediaries) with
the understanding that the Intermediary shall:

(a) 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

(b) Provide any guarantee, security or the like to or on behalf of the ultimate beneficiaries

II The Company has not received any fund from any person(s) or entity(ies), including foreign entities (Funding Party) with the understanding
(whether recorded in writing or otherwise) that the Company shall:

(a) 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
(b) provide any guarantee, security or the like on behalf of the ultimate beneficiaries

(viii) The Company does not have any undisclosed income which is not recorded in the books of account that has been surrendered or disclosed as
income during the year (previous year) in the tax assessments under the Income Tax Act, 1961 (such as, search or survey or any other relevant
provisions of the Income Tax Act, 1961

(ix) The Company has not traded or invested in crypto currency or virtual currency during the year.

(x) The Company does not have any charges or satisfaction of charges which is yet to be registered with Registrar of Companies beyond the statutory period.

NOTE 52: DISCLOSURE AS PER REGULATION 34(3) OF THE SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015

The Company has given Loan to Caplin Steriles Ltd (Subsidiary Company) amounting to ' 245.80 Crs (PY: ' 262 Crs) as at 31st March 2025. (The
maximum amount of loan outstanding during the year is ' 267.70 Crs (PY: ' 262 Crs)) for its Capex purposes. The terms of such transaction have been
recorded in writing.

NOTE 53: NOTE ON SOCIAL SECURITY CODE 2020

The Code on Social Security 2020 (‘the Code') relating to employee benefits, during the employment and post-employment, has received Presidential
assent on September 28, 2020. The Code has been published in the Gazette of India. Further, the Ministry of Labour and Employment has released
draft rules for the Code on November 13, 2020. However, the effective date from which the changes are applicable is yet to be notified and rules for
quantifying the financial impact are also not yet issued. The Company will assess the impact of the Code and will give appropriate impact in the financial
statements in the period in which, the Code becomes effective and the related rules to determine the financial impact are published.

NOTE 54: Previous year's figures have been regrouped / reclassified wherever necessary to correspond with the current year's classification / disclosure.

The accompanying notes are an integral part of the standalone financial statements.

As per our report of even date attached

For Brahmayya & Co For and on behalf of the Board of Directors of Caplin Point Laboratories Limited;

Chartered Accountants CIN: L24231TN1990PLC019053

Firm Registration No : 000511S

N. Sri Krishna C.C. Paarthipan Dr.Sridhar Ganesan

Partner Chairman Managing Director

ICAI Membership No. 026575 DIN:01218784 DIN:06819026

Muralidharan D Venkatram G

Chief Financial Officer General Counsel & Company Secretary

M. No. A23989

Place : Chennai Place : Chennai

Date : May 15, 2025 Date : May 15, 2025