i INTELLIGENT GROUP

Head Office YMCA Building, 2nd Floor, 25 Jawaharlal Nehru Road, Kolkata – 700 087

☏ +91 33 4007 4539 / 4065 6289

✉ info@intelligentgroup.org.in

🌐 www.intelligentgroup.org.in

INTELLIGENT GROUP The Group was established in 1983 with J Gupta & Co, Chartered Accountants. Over the years, we have forayed into many verticals in the financial services domain like Audit & Assurance, Taxation Advisory, Specialized Monitoring of large borrower accounts, Insolvency Services, Merchant Banking, and Business Valuation. The Group employs ex-Bankers, Chartered Accountants, Company Secretaries, Insolvency Professionals, Registered Valuers, Financial Analysts, and Engineers to provide end-to-end solutions to corporate clients. GROUP COMPANIES

J Gupta & Co LLP, Chartered Accountants is a premier Chartered Accountancy firm with 19 partners. The firm has conducted numerous prestigious PSU audit assignments including the statutory audits of Indian Oil & Union Bank of India. The firm specializes in Forensic Audit and audit of large PSUs and PSBs. The firm is also empanelled with C&AG, RBI, CBI, NSE, and the IBA as an ASM & Forensic Auditor.

Intelligent Money Managers Pvt Ltd, a SEBI Registered Category-I Merchant Banker specializing in fund-raising, listing, delisting, legal & compliance support, and valuation advisory. The company has been instrumental in delisting and exit options of over ₹ 150 Cr. The Company has conducted over a 100 valuation assignments for both MSMEs and large corporates

i Intelligent IP Management Solutions Pvt Ltd, an Insolvency Professional Entity (IPE) recognized by the IBBI providing services in the field of Insolvency and Bankruptcy. Established in 2019, the company has already assisted in the resolution of 2 CIRPs. The company is strengthened by a network of industry veteran providing assistance in the operations of corporate borrowers.

SERVICES

Assurance & Due-Diligence Statutory Audit

Forensic / Transaction

Review Audit

Information Systems Audit

Cash Flow Monitoring

Merchant Banking Fund Raising Listing &

Delisting TEV Study Investment Advisory

Insolvency Services

Insolvency Resolution

Process

Resolution Plan Advisory

Operations Management

Liquidation Process

Corporate Advisory

Valuation Advisory

Secreterial Services Tax Advisory Financing &

Investment

LEADERSHIP

Jai Narayan Gupta Nancy Gupta Murarka Nitesh Kr More

(IP ▪ DISA ▪ CA ▪ M Com) (DISA ▪ CA) (IP ▪ CA) Founder & Managing Partner Head, Tax Practice Director, Merchant Banking

Chairman, EIRC-ICAI (2002-03) Bank Concurrent Audit Expert Chairman, EIRC-ICAI (2020-21)

Tapan Chakraborty Himadri Kr Datta Abhishek Raj

(IP ▪ M Sc) (CA) (DISA ▪ CA ▪ MBA) Director, Insolvency Head, Audit & Assurance Head, Fraud & Forensic Audit

ex-DGM, Union Bank of India ex-GM Finance, Indian Oil Bank Concurrent Audit Expert

Siba Prasad Datta Mahadeb Pal Ronak Rawat

(CA) (CA) (CA) Partner, Audit & Assurance Partner, Audit & Assurance Head, Business Development ex-CFO, BIRD Group of Cos ex-DFM, Eastern Coalfields Forensic Audit Expert

Vishal Gupta Sneha Agarwal Mrityunjay Rai

(RV ▪ MBA, XLRI ▪ B Tech, IIT) (CA ▪ CS) (CMA ▪ CS) Head, Valuation Head, Accounting Practice Head, ASM

Valuation & Modelling Expert IFRS & Ind AS Expert Internal Audit Expert

Prabir Chattoraj Amit Bandopadhyay Goutam Chowdhary

(Reg Energy Aud ▪ PGDIM ▪ B Sc) (Fellow, Institute of Engineers) (PGDCA, ISI ▪ M Sc Statistics) Oil & Energy Expert Electrical Engineering Expert ERP Expert ex-Director, PCRA ex-Chief Engineer, CESC ex-BD, Microsoft Navision

KEY MANAGEMENT

Kanakabha Ray Sunil Mohan Acharya Amit Kr Mishra

(IP ▪ CAIIB ▪ DIM ▪ MA Econ) (IP ▪ B Sc) (CFA ▪ Merchant Banker, NISM)

Amit Agarwal Rahul Agarwal Nimai Chandra Konar

(CA ▪ DISA) (CA ▪ DISA) (CA)

Gopal Bhoot Navin Jaiswal Deepak Kr Agarwalla

(CA) (CA) (CA)

Tripti Agarwal Kalyan Bhattacharya Kanak Sharma

(CA) (BE, Civil) (CS)

Bhaskar Chatterjee Dilip Kejriwal Mahendra Joshi

(CA) (CA) (CA)

Md Shadab H Ansari Shovan Modak Pradip Sarkar

(ICA) (AFA) (CA)

ASSIGNMENTS

STATUTORY AUDIT OF PSUs

Indian Oil

Corporation Ltd Hindustan Copper Ltd

WB State Electricity Distribution Co Ltd

Balmer Lawrie & Co Ltd

(Oil) (Copper) (Power) (Lubricants)

Coal India Ltd Westinghouse Saxby

Farmer Ltd Jute Corporation of

India Ltd Calcutta Tramways

Co Ltd (Coal) (Rail manufacturing) (Textile) (Transport)

Garden Reach Shipbuilders & Engg

Balmer Lawrie Investments Ltd

Bhutan Telecom Ltd

(Shipbuilding) (Investments) (Telecom)

INTERNAL AUDIT OF PSUs

Dredging Corporation

of India Ltd, Haldia Hindustan

Aeronautics Ltd Hindustan Latex Ltd National Institute of Fashion Technology

(Infrastructure) (Aerospace) (Healthcare) (Education)

State Trading

Corporation of India BSNL, West Bengal

& Bihar circles Bharat Wagon &

Engineering Co Ltd Numaligarh Refinery Ltd

(Trading) (Telecom) (Engineering) (Oil)

FORENSIC / INVESTIGATIVE / TRANSACTION REVIEW AUDIT

Kaushalya Infra

Development Corp Ltd Proseed India Ltd Gujarat NRE Coke Ltd

In Media Computer Services LLP

(Infrastructure) (Biotech) (Coal) (IT) Assigned by NSE Assigned by NSE Assigned by SBI Assigned by the LLP

Ennore Coke Ltd Krishna Ferro Products

Ltd Dimension Steel &

Alloys Ltd

(Power) (Steel) (Steel) Assigned during

Insolvency Process Assigned during

Insolvency Process Assigned during

Insolvency Process

ASSIGNMENTS

BANK AUDITS

Union Bank

of India State Bank

of India United Bank

of India UCO Bank

Central Statutory Audit Statutory Audit, Bengal Statutory Branch Audit Statutory Branch Audit

Bank of India Federal

Bank Ltd Allahabad Bank Andhra Bank

Statutory Branch Audit Statutory Branch Audit Revenue Audit Revenue Audit

Punjab

National Bank Indian Bank OBC Bank of Baroda

Inspection Audit Inspection Audit IS Audit Revenue Audit

Bank of

Maharashtra Bank of

Rajasthan Ltd Canara Bank

Central Bank of India

CREAM Audit Revenue Audit Concurrent Audit Statutory Branch Audit

Dena Bank Indian

Overseas Bank Karur Vysya Bank

Jammu Kashmir Bank

Management Audit Statutory Branch Audit Revenue Audit Concurrent Audit

Dena Bank Oriental Bank of Commerce

Industrial Investment Bank of India Ltd

Revenue Audit IS Audit Statutory Audit

AUDIT OF FINANCIAL INSTITUTIONS

LIC, Kolkata Division United India Insurance Balmer Lawrie Investment Ltd

Statutory Audit Statutory Audit Statutory Audit

ASSIGNMENTS

SPECIALIZED MONITORING OF LARGE BORROWER ACCOUNTS

Adani Green Energy

Ltd Man Industries

(India) Ltd Gokul Agro

Resources Ltd Bengal Energy Ltd

(Power) (Steel Pipe) (Edible Oil) (Power) ₹ 9,100 Cr ₹ 2,300 Cr ₹ 1,100 Cr ₹ 1,000 Cr

Neccon Power & Infra

Ltd Welspun Global

Brands Ltd Gokul Agri

International Ltd Gagan Ferrotech Ltd

(Power) (Textile) (Edible Oil) (Steel) ₹ 700 Cr ₹ 650 Cr ₹ 450 Cr ₹ 350 Cr

Aarvee Denims and Exports Ltd

VHM Industries Ltd New Consolidated

Construction Co. Ltd

(Textile) (Textile) (Construction) ₹ 300 Cr ₹ 250 Cr ₹ 250 Cr

Figures indicate consortium debt

INSOLVENCY AND BANKRUPTCY

PKS Ltd Amrit Feeds Ltd Barcley Enterprises Ltd RDG Int. Dec. Ext.

Arch. Pvt Ltd (Commodity Trading) (Agro) (Trading) (Architecture)

₹ 800 Cr ₹ 338 Cr ₹ 7 Cr ₹ 6 Cr

Sarawgi Builders & Promoters Pvt Ltd

(Real Estate)

₹ 4 Cr

Figures indicate total claim admitted

ASSIGNMENTS

OTHER AUDIT ASSIGNMENTS

Reliance Industries Ltd KC Das Pvt Ltd JKG Group of Cos Gita Press

Govind Bhavan (Petroleum Business) (Confectionaries) (Foreign Trade) (Publishing)

Internal Audit Statutory Audit Statutory Audit Internal Audit

Sampark Advertising

& Media Pvt Ltd Advent Education

Pvt Ltd Aslog Technologies

Pvt Ltd Steel Space Pvt Ltd

(Advertising) (Education) (IT) (Steel) Statutory Audit Statutory Audit Statutory Audit Statutory Audit

Ourvisions

Technologies Pvt Ltd Sitara Conductors &

Cables Pvt Ltd Steel Emporium Ltd Steel World Pvt Ltd

(IT) (Cables) (Steel) (Steel) Statutory Audit Statutory Audit Statutory Audit Statutory Audit

Eastern Cleaning and

Forwarding Agency Ltd Rapid Roadlines Of

India Pvt Ltd Learning Yogi Edu.

Sol. Pvt Ltd Shreeramji Dealtrade

Pvt Ltd (Logistics) (Logistics) (Education) (Food) GST Audit Statutory Audit Statutory Audit Statutory Audit

DELISTING & EXIT OPTIONS

SPBP Tea

Plantation Ltd RKDK Group

of Companies Ellenbarrie Industrial

Gases Ltd Calcutta Springs Ltd

(Tea manufacturing) (BFSI) (Chemical) (Rail) ₹ 17 lacs ₹ 14 Cr ₹ 10 Cr ₹ 10 lacs

Vikram Financial Services Ltd

Thirdwave Financial Intermediaries Ltd

(BFSI) (NBFC) ₹ 7 Cr not required

Figures indicate issue size

ASSIGNMENTS

VALUATION

Ispat Damodar Pvt Ltd Hindustan National

Glass & Industries Ltd Electrosteel Castings Ltd

Visa Steel Ltd

(Steel) (Glass) (Steel) (Steel)

Siyaram Silk Mills Ltd Arohan Financial

Services Ltd Gallantt Metal Ltd

Target Corporation India Pvt Ltd

(Textile) (NBFC) (Steel) (Retail)

VOGO Automotive

Pvt Ltd Latent View

Analytics Pvt Ltd IABA Housing Pvt Ltd

Swelect Green Energy Solutions Pvt Ltd

(Transport) (Consulting) (Real Estate) (Solar Power)

Purulia Metal

Casting Pvt Ltd Kalyani Eye Care &

Laser Centre Pvt Ltd Truckhall Pvt Ltd Orion Edutech Pvt Ltd

(Steel) (Hospital) (Logistics) (Education)

Zinka Logistics

Solutions Pvt Ltd Nezone Tubes

(Utkal) Ltd CustomerXPs

Software Pvt Ltd GenWorks Health

Private Limited (Logistics) (Steel) (FinTech) (Healthcare)

Purbanchal

Concast Pvt Ltd Schoch Reeds India Pvt Ltd

Shree Gurudatt Sugars Ltd

Tablespace Technologies Pvt Ltd

(Steel) (Textile) (Sugar) (Real Estate)

Khaitan Winding

Wire Pvt Ltd Farinex India Pvt Ltd Utkarsh India Ltd

Greentech IT City Pvt Ltd

(Copper) (Fishing Tools) (Infrastructure) (Real Estate)

LOCATIONS

BRANCH OFFICES

T-420, F Block, 3rd Floor, Sobo Centre, South Bopal, off. SP Ring Road, Ahmedabad – 380 058

14/3, 10th C Main Jaya Nagar, 1st Block, Near Ashoka Pillar, Bengaluru – 560 011 Office No. 1, 1st Floor, Pathan Plaza, Near Barfi House, Itwara Road, Bhopal – 462 001 Near HP Petrol Pump, Club Road, Ramna, Mithanpura, Muzaffarpur, Bihar – 842 002

G-1,2, 1st Floor, BR Gwalani Chambers, Vyapar Vihar Road, Bilaspur – 495 001 Prince Towers, 2nd Floor, Office No. 20, 94-113, Purasaiwalkan High Rd, Chennai – 600 010

Office No. 20, 1st Floor, Raghava Ratna Tower, Chirag Ali Lane, Abids, Hyderabad – 500 001 E-19, Model Town, Opp. Jamdoli PO, Jamdoli, Agra Road, Jaipur – 302 031

12, Waterloo Street, Kolkata – 700 069 307 Podar Chambers, 109 SA Brevli Road, Fort, Mumbai – 400 001

C/o Ashok Gupta, D11/5 Model Town, New Delhi – 110 009 5/C2-07, Hi-Tech Heaven, Gudia Pokhari, Pipili, Odisha – 752 111