1. We have audited the accompanying standalone financial statements of Suzlon Energy Limited (‘the Company’),which comprise the Standalone Balance Sheet as at 31 March 2026, the Standalone Statement of Profit and Loss(including Other Comprehensive Income), the Standalone Statement of Cash Flow and the Standalone Statementof Changes in Equity for the year then ended, and notes to the standalone financial statements, including materialaccounting policy information and other explanatory information, in which are included the returns for the yearended on that date audited by the branch auditors of the Company’s branches located at Federal Republic ofGermany and the Kingdom of Netherlands.
2. In our opinion and to the best of our information and according to the explanations given to us, and based on theconsideration of the reports of the branch auditors as referred to in paragraph 16 below, the aforesaid standalonefinancial statements give the information required by the Companies Act, 2013 (‘the Act’) in the manner sorequired and give a true and fair view in conformity with the Indian Accounting Standards (‘Ind AS’) specifiedunder section 133 of the Act read with the Companies (Indian Accounting Standards) Rules, 2015 and otheraccounting principles generally accepted in India, of the state of affairs of the Company as at 31 March 2026,and its profit (including other comprehensive income), its cash flows and the changes in equity for the year endedon that date.
Basis for Opinion
3. We conducted our audit in accordance with the Standards on Auditing specified under section 143(10) of the Act.Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit ofthe Standalone Financial Statements section of our report. We are independent of the Company in accordancewith the Code of Ethics issued by the Institute of Chartered Accountants of India (‘ICAI’) together with theethical requirements that are relevant to our audit of the standalone financial statements under the provisionsof the Act and the rules thereunder, and we have fulfilled our other ethical responsibilities in accordance withthese requirements and the Code of Ethics. We believe that the audit evidence we have obtained together withthe audit evidence obtained by the branch auditors, in terms of their reports referred to in paragraph 16 of theOther Matter section below is sufficient and appropriate to provide a basis for our opinion.
Emphasis of Matter
4. We draw attention to Note 17 to the accompanying standalone financial statements, which describes therestatement of the comparative financial information for the year ended 31 March 2025, to give effect to theScheme of Arrangement (hereinafter referred to as “Scheme”) approved by National Company Law Tribunalvide its order dated 29 April 2026. As set out in the said note, pursuant to the approved Scheme, the Companyhas adjusted the debit balance in the retained earnings of ^ 18,418.43 crores as at the appointed date of 30September 2024 against the available reserves as on such date in the manner as specified in the Scheme andfurther reclassified the balance in general reserves of ^ 912.06 crores as on the appointed date to retainedearnings. Our opinion is not modified in respect of this matter.
Key Audit Matters
5. Key audit matters are those matters that, in our professional judgment, and based on the consideration of thereports of the branch auditors as referred to paragraph 16 below, were of most significance in our audit of thestandalone financial statements of the current year. These matters were addressed in the context of our auditof the standalone financial statements as a whole, and in forming our opinion thereon, and we do not provide aseparate opinion on these matters.
6. We have determined the matters described below to be the key audit matters to be communicated in our report.
Key audit matters
How our audit addressed the key audit matters
Impairment assessment of investment in equity shares of,
Our audit procedures in relation to assessing the
and inter corporate deposits given to SE Forge Limited and
recoverable amount of investments and inter-
Renom Energy Services Private Limited
As described in Note 9 to the standalone financial statements,
corporate deposits included but were not limitedto, the following:
the carrying value of investment in equity shares of and inter
• Obtained an understanding of management’s
corporate deposits given to SE Forge Limited (SEFL) as at 31
impairment assessment process and assessed
March 2026 amounted to ^ 1,044.96 crores and ^ 130.56
the appropriateness of the accounting policy on
crores respectively (Previous year: ^ 290.73 crores and
Impairment of financial assets in accordance
^ 118.97 crores respectively). The increase in carrying valueof investments during the year is on account of reversal of
with Ind AS 36 and Ind AS 109;
impairment losses aggregating to ^ 754.23 crores recognised
• Evaluated the design and tested operating
in prior periods in respect of these investments. Further,
effectiveness of internal financial controls over
the carrying value of investment in equity shares of, and
the impairment assessment of investments and
inter corporate deposits given to Renom Energy Services
inter corporate deposits;
Private Limited (RESPL) as at 31 March 2026 amounted to
• Obtained the impairment assessment carried
^ 827.40 crores and ^ 35.00 crores respectively (Previous
out by the management including report of
year: ^ 907.40 crores and ^ 20.09 crores respectively), afterrecognising impairment loss of ^ 80.00 crores during the
external independent valuation expert;
year. Refer Note 2.3 (r) for the related material accounting
• Assessed the professional competence,
policy information.
The Company’s share in net assets of the aforesaid investee
and objectivity of the external independentvaluation expert engaged by management;
companies is lower than the carrying value of investments
• Engaged auditor’s expert to assess
and inter corporate deposits as at 31 March 2026, which
appropriateness of valuation methodology
has been identified as impairment indicator as under Ind AS
used by the management and reasonableness
36 - Impairment of Assets (‘Ind AS 36’) and indicator forpotential significant increase in credit risk under Ind AS 109
of valuation assumptions used;
- Financial Instruments (‘Ind AS 109’) respectively.
• Traced the projected cash flows to approvedbusiness plans and critically challenged
The management has performed a detailed impairment
underlying assumptions such as future expected
assessment of aforesaid recoverable balances by determining
revenue growth rate, terminal growth rate
their recoverable amount using discounted cash flow model
and gross margins basis our understanding of
that required the management to exercise significantjudgment with respect to various assumptions and inputs
business and market conditions;
underlying such assessment, such as future expected revenue
• Tested the arithmetical accuracy and sensitivity
growth rate, gross margins, future cash flows, and the most
analysis performed by management of
appropriate discount rate, based on current and expected
key assumptions such as discount and growth
economic factors and market conditions. Based on such
rates; and
assessment, the Company has recognised an impairment losson equity investment of ^ 80.00 crores in respect of RESPL
• Assessed the appropriateness of disclosuresmade in the accompanying standalone financial
and reversed previously recognised impairment on equityinvestment amounting to ^ 754.23 crores in respect of SEFLduring the year ended 31 March 26.
Considering the materiality of the amounts and significantdegree of judgement and subjectivity involved in theestimates and key assumptions used by the management indetermining recoverable amount of aforesaid investmentsand inter corporate deposits, we have considered this matteras key audit matter for the current year’s audit.
statements in accordance with the requirementsof applicable Indian Accounting Standards
Recoverability of trade receivables
As described in Note 10 to the standalone financialstatements, the Company has trade receivables of ^ 5,959.26crores (net) as on 31 March 2026. Refer Note 2.3 (r) for therelated material accounting policy information.
The Company recognizes loss allowance for trade receivablesbased on the expected credit loss (‘ECL’) model usingthe simplified approach in accordance with Ind AS 109,Financial Instruments (‘Ind AS 109’). Assessment of therecoverability of trade receivables is inherently subjectiveand requires significant management judgement and inputswhich includes repayment history and financial position ofentities from whom these balances are recoverable, termsof underlying arrangements, overdue balances, marketconditions, etc.
Considering the materiality of the amounts, and thejudgement and subjectivity involved in the estimates andassumptions used in aforesaid ECL assessment, we haveconsidered this matter as a key audit matter for currentyear’s audit.
Our audit procedures in relation to recoverability oftrade receivables included, but were not limited to,the following:
• Obtained an understanding of, and evaluatingthe design, implementation and operatingeffectiveness of the internal financial controlsover, the process of estimating recoverabilityand the allowance for impairment of tradereceivables including adherence to therequirements of Ind AS 109;
• Assessed reasonableness of the method,assumptions and judgements used by themanagement with respect to recoverability anddetermination of the allowance for impairmentof trade receivables;
• Tested, on sample basis, the key inputs used inthe provisioning model by the Company suchas repayment history, terms of underlyingarrangements, overdue balances, marketconditions, etc.
•
Obtained balance confirmation for selectedsamples and verified the reconciliation fordifferences, if any for the confirmationsreceived;
Assessed the recoverability of overduetrade receivables through inquiry with themanagement and by obtaining sufficientcorroborative evidence to support theconclusion;
Assessed the net exposure after consideringthe other liabilities payable such as liquidateddamages, claims payables to selected tradereceivables;
Tested subsequent settlement of selected tradereceivables after the balance sheet date, and
Assessed the appropriateness of disclosuresmade in the standalone financial statements inaccordance with the requirements of applicableaccounting standards.
Recoverability of deferred tax assets
Our audit procedures in relation to the
As detailed in note 32 to the accompanying standalonefinancial statements, the Company has recognised deferred
recoverability of deferred tax assets included, butwere not limited to, the following:
tax assets (net) aggregating to ^ 1202.11 crores as at
Obtained and evaluated material accounting
31 March 2026, in accordance with the requirements of
policy information with respect to recoverability
deferred tax assets under Ind AS 12, ‘Income Taxes (Ind AS
of deferred tax assets in accordance with Ind
12)’. Refer Note 2.3 (g) for the related material accounting
AS 12;
Evaluated the design and tested the operating
The Company’s ability to recover the deferred tax assets is
effectiveness of key internal financial
assessed by the management at the close of each reporting
controls implemented by the Company over
period which depends on the forecasts of the future results
recoverability of deferred tax assets based on
and taxable profits that Company expects to earn within the
the assessment of Company’s ability to generate
period by which such brought forward losses and unabsorbed
sufficient taxable profits in foreseeable future
depreciation can be adjusted against the taxable profits as
allowing the use of deferred tax assets within
governed by the Income-tax Act, 1961.
the time prescribed by income tax laws.
The projected cash flows involve key assumptions such as
Reconciled the future taxable profit projections
future growth rate and market conditions. Any change in
to future business plans of the Company as
these assumptions could have a material impact on the
approved by the management.
carrying value of deferred tax assets. These assumptions andestimates are inherently subjective and require significantmanagement judgments and depend on the future marketand economic conditions, including industry focused tradepolicies, materialization of the Company’s expansion plans.
Tested the assumptions used in the aforesaidfuture projections such as growth rates,expected saving, increased utilisation ofplants, etc. considering our understanding ofthe business, actual historical results, other
Considering the materiality of the amounts, complexities
relevant existing conditions, external data and
and significant judgements involved, as described above,
market conditions.
we have identified the recoverability of deferred tax assetsrecognised on carried forward tax losses and unabsorbeddepreciation as a key audit matter for the current year’saudit.
Tested the arithmetical accuracy of thecalculations including those related tosensitivity analysis performed by themanagement.
Performed independent sensitivity analysis totest the impact of possible variations in keyassumptions.
Reviewed the historical accuracy of the cashflow projections prepared by the managementin prior periods.
Evaluated management’s assessment of timeperiod available for adjustment of such deferredtax assets as per provisions of the Income taxAct, 1961 and appropriateness of the accountingtreatment with respect to the recognition ofdeferred tax assets as per requirements of IndAS 12, Income Taxes.
Evaluated the appropriateness and adequacy ofthe disclosures made in the standalone financialstatements in respect of deferred tax assetsin accordance with applicable accountingstandards.
Implementation of new information technology (‘IT’)
Our key audit procedures in relation to
system:
implementation of the new IT system included,
The Company has implemented a new IT system, SAP S/4
but were not limited to, the following:
Hana (‘new IT system’) with effect from 01 May 2025, for
• Obtained the understanding of the process
supporting its operations and financial reporting, which
followed by the Company for implementing the
required an extensive exercise of data migration from the
new IT system and migration of standing data
erstwhile IT system SAP ECC (‘erstwhile IT system’) to the
from erstwhile IT system into SAP S/4 Hana,
new IT system.
including proper authorization, completeness,
Such significant system change increases the risk to theinternal financial controls environment of the Company.
accuracy and manual controls put in place insuch process;
These changes create a financial reporting risk while
• Evaluated the design and tested the operating
migration takes place as controls and processes that have
effectiveness of key controls over the new
been established are updated and migrated into a new IT
system implementation, which includes the
environment. The significant data migration required for the
overall project implementation plan; project
above exercise also leads to risk of errors.
roles and responsibilities; approval for new
Considering the significance of the activity and the pervasiveimpact on the standalone financial statements, this matter
system requirements; and inspection of formalsign-offs including authorization for go-live;
has been considered as a key audit matter for current year’s
• Reviewed the reconciliations prepared by the
audit.
management relating to the data migrationand tested migration of a sample of general /sub-ledger accounts and balances, includingstanding masters within the financial systemsfrom erstwhile IT system to the new IT system,and
• Evaluated the design and operating effectiveness
of the IT General Controls (ITGCs) and businessprocesses post migration (both automated andmanual) of the new IT system and evaluatedthe impact of results in planning our auditprocedures.
Information other than the Standalone Financial Statements and Auditor’s Report thereon
7. The Company’s Board of Directors are responsible for the other information. The other information comprisesthe information included in the Annual Report, but does not include the standalone financial statements andour auditor’s report thereon. The Annual Report is expected to be made available to us after the date of thisauditor’s report.
Our opinion on the standalone financial statements does not cover the other information and we do not expressany form of assurance conclusion thereon.
In connection with our audit of the standalone financial statements, our responsibility is to read the otherinformation identified above when it becomes available and, in doing so, consider whether the other informationis materially inconsistent with the standalone financial statements or our knowledge obtained in the audit orotherwise appears to be materially misstated.
When we read the Annual Report, if we conclude that there is a material misstatement therein, we are requiredto communicate the matter to those charged with governance.
Responsibilities of Management and Those Charged with Governance for the Standalone FinancialStatements
8. The accompanying standalone financial statements have been approved by the Company’s Board of Directors.The Company’s Board of Directors are responsible for the matters stated in section 134(5) of the Act with respectto the preparation and presentation of these standalone financial statements that give a true and fair view ofthe financial position, financial performance including other comprehensive income, changes in equity and cashflows of the Company in accordance with the Ind AS specified under section 133 of the Act and other accountingprinciples generally accepted in India. This responsibility also includes maintenance of adequate accountingrecords in accordance with the provisions of the Act for safeguarding of the assets of the Company and forpreventing and detecting frauds and other irregularities; selection and application of appropriate accountingpolicies; making judgments and estimates that are reasonable and prudent; and design, implementation andmaintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy andcompleteness of the accounting records, relevant to the preparation and presentation of the standalone financialstatements that give a true and fair view and are free from material misstatement, whether due to fraud or error.
9. In preparing the standalone financial statements, the Board of Directors is responsible for assessing the Company’sability to continue as a going concern, disclosing, as applicable, matters related to going concern and using thegoing concern basis of accounting unless the Board of Directors either intends to liquidate the Company or tocease operations, or has no realistic alternative but to do so.
10. The Board of Directors is also responsible for overseeing the Company’s financial reporting process.
Auditor’s Responsibilities for the Audit of the Standalone Financial Statements
11. Our objectives are to obtain reasonable assurance about whether the standalone financial statements as awhole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report thatincludes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an auditconducted in accordance with Standards on Auditing will always detect a material misstatement when it exists.Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, theycould reasonably be expected to influence the economic decisions of users taken on the basis of these standalonefinancial statements.
12. As part of an audit in accordance with Standards on Auditing, specified under section 143(10) of the Act weexercise professional judgment and maintain professional skepticism throughout the audit. We also:
• Identify and assess the risks of material misstatement of the standalone financial statements, whether due tofraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that issufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatementresulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery,intentional omissions, misrepresentations, or the override of internal control;
• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that areappropriate in the circumstances. Under section 143(3)(i) of the Act we are also responsible for expressing ouropinion on whether the Company has adequate internal financial controls with reference to financial statementsin place and the operating effectiveness of such controls;
• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates andrelated disclosures made by management;
• Conclude on the appropriateness of Board of Directors’ use of the going concern basis of accounting and, basedon the audit evidence obtained, whether a material uncertainty exists related to events or conditions that maycast significant doubt on the Company’s ability to continue as a going concern. If we conclude that a materialuncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in thestandalone financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusionsare based on the audit evidence obtained up to the date of our auditor’s report. However, future events orconditions may cause the Company to cease to continue as a going concern;
• Evaluate the overall presentation, structure and content of the standalone financial statements, includingthe disclosures, and whether the standalone financial statements represent the underlying transactions andevents in a manner that achieves fair presentation and
• Obtain sufficient appropriate audit evidence regarding the business activities and standalone financialstatements of the Company which includes financial information of its branches to express an opinion on thestandalone financial statements. We are responsible for the direction, supervision and performance of theaudit of the standalone financial statements of the Company of which we are the independent auditors. Forthe branches included in the standalone financial statements, which have been audited by the branch auditors,such branch auditors remain responsible for the direction, supervision and performance of the audits carriedout by them. We remain solely responsible for our audit opinion.
13. We communicate with those charged with governance regarding, among other matters, the planned scope andtiming of the audit and significant audit findings, including any significant deficiencies in internal control thatwe identify during our audit.
14. We also provide those charged with governance with a statement that we have complied with relevant ethicalrequirements regarding independence, and to communicate with them all relationships and other matters thatmay reasonably be thought to bear on our independence, and where applicable, related safeguards.
15. From the matters communicated with those charged with governance, we determine those matters that were ofmost significance in the audit of the standalone financial statements of the current years and are therefore thekey audit matters. We describe these matters in our auditor’s report unless law or regulation precludes publicdisclosure about the matter or when, in extremely rare circumstances, we determine that a matter should notbe communicated in our report because the adverse consequences of doing so would reasonably be expected tooutweigh the public interest benefits of such communication.
Other Matter
16. We did not audit the annual financial statements of two branches included in the standalone financial statementsof the Company whose financial statements reflects total assets of ^ 63.15 crores as at 31 March 2026, and thetotal revenues of ^ 180.88 crores and net cash inflows of ^ 0.02 crores for the year ended on that date. Theseannual financial statements have been audited by the branch auditors whose reports have been furnished to usby the management, and our opinion on the standalone financial statements, in so far as it relates to the amountsand disclosures included in respect of these branches, and our report in terms of sub-section (3) of section 143of the Act in so far as it relates to the aforesaid branches, is based solely on the report of such branch auditors.
Further, these branches are located outside India whose financial statements and other financial informationhave been prepared in accordance with accounting principles generally accepted in their respective countriesand which have been audited by branch auditors under generally accepted auditing standards applicable in India.The Company’s management has converted the financial statements of such branches from accounting principlesgenerally accepted in their respective countries to accounting principles generally accepted in India. We haveaudited these conversion adjustments made by the Company’s management. Our opinion on the standalonefinancial statements, in so far as it relates to the amounts and disclosures included in respect of such branchesis based on the report of branch auditors and the conversion adjustments prepared by the management of theCompany and audited by us.
Our opinion above on the standalone financial statements, and our report on other legal and regulatoryrequirements below, are not modified in respect of the above matters with respect to our reliance on the workdone by and the reports of the branch auditors.
Report on Other Legal and Regulatory Requirements
17. As required by section 197(16) of the Act, based on our audit, we report that the Company has paid remunerationto its directors during the year in accordance with the provisions of and limits laid down under section 197 readwith Schedule V to the Act.
18. As required by the Companies (Auditor’s Report) Order, 2020 (‘the Order’) issued by the Central Government ofIndia in terms of section 143(11) of the Act we give in the Annexure I a statement on the matters specified inparagraphs 3 and 4 of the Order, to the extent applicable.
19. Further to our comments in Annexure I, as required by section 143(3) of the Act based on our audit, and on theconsideration of the reports of the branch auditors as referred to in paragraph 16 above, we report, to the extentapplicable, that:
a) We have sought and obtained all the information and explanations which to the best of our knowledge andbelief were necessary for the purpose of our audit of the accompanying standalone financial statements;
b) Except for the matters stated in paragraph 19(i)(vi) below on reporting under Rule 11(g) of the Companies(Audit and Auditors) Rules, 2014 (as amended)}, in our opinion, proper books of account as required by lawhave been kept by the Company so far as it appears from our examination of those books and proper returnsadequate for the purposes of our audit have been received from the branches not visited by us. Further, theback-up of the books of accounts and other books and papers of the Company maintained in electronic modehas been maintained on servers physically located in India, on a daily basis;
c) The reports on the accounts of the branch offices of the Company audited under section 143(8) of the Act bythe branch auditors have been sent to us and have been properly dealt with by us in preparing this report;
d) The standalone financial statements dealt with by this report are in agreement with the books of accountand with the returns received from the branches not visited by us;
e) In our opinion, the aforesaid standalone financial statements comply with Ind AS specified under section133 of the Act;
f) On the basis of the written representations received from the directors and taken on record by the Boardof Directors, none of the directors is disqualified as on 31 March 2026 from being appointed as a director interms of section 164(2) of the Act;
g) The qualification relating to the maintenance of accounts and other matters connected therewith are asstated in paragraph 19(b) above on reporting under section 143(3)(b) of the Act and paragraph 19(i)(vi) belowon reporting under Rule 11(g) of the Companies (Audit and Auditors) Rules, 2014 (as amended);
h) With respect to the adequacy of the internal financial controls with reference to standalone financialstatements of the Company as on 31 March 2026 and the operating effectiveness of such controls, refer toour separate report in Annexure II wherein we have expressed an unmodified opinion; and
i) With respect to the other matters to be included in the Auditor’s Report in accordance with rule 11 of theCompanies (Audit and Auditors) Rules, 2014 (as amended), in our opinion and to the best of our informationand according to the explanations given to us and based on the consideration of the reports of the branchauditors as referred to in paragraph 16 above:
i. The Company, as detailed in note 39 to the standalone financial statements, has disclosed the impactof pending litigations on its financial position as at 31 March 2026;
ii. The Company did not have any long-term contracts including derivative contracts for which there wereany material foreseeable losses as at 31 March 2026;
iii. There were no amount which were required to be transferred to the Investor Education and ProtectionFund by the Company during the year ended 31 March 2026;
iv. a. The management has represented that, to the best of its knowledge and belief, as disclosed in note
47(e) to the standalone financial statements, no funds have been advanced or loaned or invested(either from borrowed funds or securities premium or any other sources or kind of funds) by theCompany to or in any person or entity, including foreign entities (‘the intermediaries’), with theunderstanding, whether recorded in writing or otherwise, that the intermediary shall, whether,directly or indirectly lend or invest in other persons or entities identified in any manner whatsoeverby or on behalf of the Company (‘the Ultimate Beneficiaries’) or provide any guarantee, security orthe like on behalf the Ultimate Beneficiaries;
b. The management has represented that, to the best of its knowledge and belief, as disclosed in note47(f) to the standalone financial statements, no funds have been received by the Company fromany person or entity, including foreign entities (‘the Funding Parties’), with the understanding,whether recorded in writing or otherwise, that the Company shall, whether directly or indirectly,lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of theFunding Party (‘Ultimate Beneficiaries’) or provide any guarantee, security or the like on behalf ofthe Ultimate Beneficiaries; and
c. Based on such audit procedures performed as considered reasonable and appropriate in thecircumstances, nothing has come to our notice that has caused us to believe that the managementrepresentations under sub-clauses (a) and (b) above contain any material misstatement.
v. The Company has not declared or paid any dividend during the year ended 31 March 2026.
vi. As stated in note 46.5 to the standalone financial statements and based on our examination whichincluded test checks, the Company, in respect of financial year commencing on 1 April 2025, has usedan accounting software for maintaining its books of account which has a feature of recording audit trail(edit log) facility and the same has been operated throughout the year for all relevant transactionsrecorded in the software except that the audit trail feature was not enabled at the database level foraccounting software to log any direct data changes for the period 01 April 2025 to 10 May 2025 asdescribed in Note 46.5 to the standalone financial statements. Further, during the course of our audit wedid not come across any instance of audit trail feature being tampered with, in respect of the accountingsoftware where such feature is enabled. Furthermore, the audit trail has been preserved by the Companyas per the statutory requirements for record retention.
For Walker Chandiok & Co LLP
Chartered Accountants
Firm’s Registration No.: 001076N/N500013
Rohit Arora
Partner
Membership No.: 504774
UDIN:26504774DFIIRV6294
Place: Pune
Date: 25 May 2026