PROFILE
1     Name of the firm / company                       KOWTHA & CO.,
2     Constitution                                     PARTNERSHIP FIRM
3     Date Established                                 30-05-1975
4                                     Door
      Registered / Communication Address of            H.O Address:D.No: 26-22-21, Mudunurivari Street,
      the firm / company                               Gandhinagar, Vijayawada- 520003.
                                                       Branch Office-1 Hyderabad:
                                                       Plot No: 1167, Road No. 54, Jubilee Hills,
                                                       Hyderabad – 500033.
                                                       Branch Office -2 Hyderabad:
                                                       Flat No: 502, AB Heights, Premnagar Colony,
                                                       Khairatabad, Banjara Hills, Hyderabad – 500034.
5     PAN No                                           AAGFK1590F
6     Nature of present activity of the firm /         AUDIT SINCE 1975
      company & since when
7     Revenue & Net Profit during the last 3           Financial Year 2023-24
      years                                            Revenue – 4,64,83,559
                                                       Net Profit – 99,73,033
                                                       Financial Year 2022-23
                                                       Revenue – 3,55,68,068
                                                       Net Profit – 96,68,724
                                                       Financial Year 2021-22
                                                       Revenue – 1,58,85,087
                                                       Net Profit – 13,19,394
8.a   Names, Educational / Professional Partners
      Qualification, Income, Phone no. & 1.     K.VENKATASUBBA RAO
      Addresses of Prop. / Partners / Directors B.Com, FCA, DISA, Cert Course in Indirect
                                                Taxes(ICAI), Cert Course in Concurrent Audit
                                                (ICAI);
                                                Membership No. 203320
                                                        2.   G.SUJATA
                                                             B.Com, FCA
                                                             Membership No. 202842
                                                       3.   AKSHAY KUMAR M JAIN
                                                            B.Com, ACA, Certificate Course on GST.
                                                            Membership No 253993
8.b   Particulars of Registration / affiliation with   Firm Registration No with ICAI - 001450s
      Institute of CA/Wealth Tax Authorities           RBI Registration No               - 0021302
      (CBDT), RBI, any other organisation, as          MSME Reg. No                - UDYAM-AP-06-0000186
      CA/auditor / stock auditor / NBFC /              Registration with GST
      Auctioneer / Mgt Consultants.                         Andhra Pradesh           - 37AAGFK1590F1ZC
                                                            Telangana               - 36AAGFK1590F1ZE
                                                       Telephone Lines -01
9     Details of present set-up / Infrastructure       Branches           - 02
      available to deal with audit work                Systems           - 45
                                                       Employees
                                                       (a) Graduate      - 95
                                                       (b) Articled clerks/Semi Qualified Assistant- 03
                                                       (c) Qualified Assistant - 00
10    Particulars of experience in statutory /         Statutory Audits:
      concurrent / revenue audits with other
      banks / financial institutions conducted in       1.   Dhanalaxmi Bank (Eluru and Khammam) (2021-
      past 5 Years-                                          22, 2022-23 & 2023-24).
                                                        2.   Karur Vysha BankLtd (2022-23 & 2023-24).
                                                        3.   TamilnaduMercantile     Bank     (Vijayawada,
                                                             Rajahmundry) (2019-20)
                                                4.  Tamilnadu     Mercantile  Bank     (Vinukonda,
                                                    Miryalaguda) (2020-21)
                                                5. State Bank of India (SPB Patamata, Kaikalur)
                                                    (2019-20).
                                                6. AP Gramina Vikas Bank – 13 branches (2019-
                                                    20,2020-21), 15 Branches for 2017-18 and 13
                                                    Branches for 2016-17
                                                7. State Bank of India (2018-19) Anantapur Town
                                                    Branch, Treasury Branch, Kambadur Branch
                                                8. State Bank of India (2017-18) Wednesday
                                                    Market Branch.
                                                9. State Bank of India (2017-18), Sriram Nagar
                                                    (West      Godavari),    Municipal    Complex
                                                    (Bhimavaram) &Chityala (West Godavari).
                                                10. State Bank of India (2016-17) Gudivada,
                                                    Vuyyuru, Patamata Branches.
                                                11. Tamilnadu Mercantile Bank (Tanuku, Mandapet,
                                                    Pedanandipadu) (2018-19, 2021-22)
                                                     Concurrent Audits:
                                                     1. Union Bank of India (Mangalagiri Branch –
                                                         01.04.2024 to 31.03.2025).
                                                     2. IDBI Bank (Bowenpally Branch – 01.07.2024
                                                         to 30.06.2025).
                                                     3. Union Bank of India (Benz Circle Branch)
                                                         (01.07.2021 to 31.03.2022).
                                                     4. State Bank of India (LCPC Branch)
                                                         (09.08.2021         to     08.08.2024)      and
                                                         (Thadikalapudi       Branch)   (01.07.2022    to
                                                         30.06.2023).
                                                     5. Bank of India, SKVK Branch, Vijayawada
                                                         (17.08.2022 to till date).
                                                     6. Syndicate Bank (Canara Bank) (Chirala
                                                         Branch) (01.04.2018-31.3.2020)
                                                     7. Andhra Bank (Union Bank of India)
                                                         (Jaggayyapet Branch) (01.04.2017-31.3.2020)
                                                     8. Union Bank (Vijayawada Main Branch)
                                                         (01.01.2015-31.12.2018)
                                                     9. Indian Bank(Allahabad Bank) Narasaraopet
                                                         Branch (01.06.2015- 31.06.2018).
                                                     10. Andhra     Bank(Union        Bank   of   India),
                                                         Governorpeta           Branch,      Vijayawada
                                                         (01.04.2012 to 31.03.2015).
                                               Revenue Audit:
                                                  1. Union Bank of India – 4 Branches
                                                     (Prasadampadu,         Siddhartha   Nagar,
                                                     Specialised Retail credit & Vijayawada
                                                     Wholesale Commercial Complex) (01.10.2020
                                                     to 30.09.2021).Karur Vysya Bank-Budawada,
                                                     Central Bank of India (2018-19)
                                                  2. Karur Vysya Bank, Central Bank of India,
                                                     Corporation Bank Vijayawada, Corporation
                                                     Bank Adavinekkalam Branch (2017-18)
                                                  3. Allahabad     Bank      –    Eluru, Vizag,
                                                     Machilipatnam, Indian Overseas bank –
                                                     Ramavarappadu, Nuzvid (2016-17)
11   Past experience in stock / credit         Experience in Stock audit:
     audit/GST Audit/Trust Audit (with names         1.   Indian Bank Stock Audit in Himayat nagar Branch,
     of clients)                                          Palakollu & Nidadavollu) (2024-25).
                                                     2.   Indian Bank (Stock Audit in Himayat Nagar &
                                                          Hyderabad Main) (2023-24).
                                                     3.   Canara Bank (Stock Audit in Visakhapatnam
                                                          Surrounding locations) (2021-22)
                                                     4.   Canara Bank (Stock Audit in Kakinada, Mandapet,
                                                       Anaparty, Lakkavaram and Ravulapalem) (2022-
                                                       23).
                                              Experience in Credit Audit (allotted by client direct):
                                              1.    TATA CAPITAL FINANCIAL SERVICES LIMITED;
                                              2.    TATA CAPITAL HOUSING FINANCE LIMITED;
                                              3.    INDIABULLS HOUSING FINANCE LTD;
                                              4.    IDFC FIRST FINANCIAL SERVICES LIMITED;
                                              5.    IIFL HOUSING FINANCE LIMITED;
                                              6.    ADITYA BIRLA HOUSING FINANCE LIMITED;
                                              7.    PUNJAB NATIONAL BANK HOUSING FINANCE LIMITED;
                                              8.    INDUSIND HOUSING FINANCE LIMITED;
                                              9.    INDUSIND BANK LIMITED;
                                              10.   CENTRUM HOUSING FINANCE LTD
                                              11.   STATE BANK OF INDIA –IT VERIFICATION AGENCY;
                                              12.   AXIS FINANCE LTD;
                                              13.   FULLERTON HOUSING FINANCE LTD;
                                              14.   FULLERTON CREDIT COMPANY LTD;
                                              15.   AHAM HOUSING FINANCE LTD;
                                              16.   ICICI HOME FINANCE LTD;
                                              17.   PIRAMAL HOUSING FINANCE LTD;
                                              18.   YES BANK LTD;
                                              19.   INCRED HOUSING FINANCE LTD;
                                              20.   AMBIT FINVEST PVT.LTD.
                                              21.   INDOSTAR HOME FINANCE PRIVATE LIMITED.
                                              22.   BANK OF INDIA – DUE DILIGENCE.
                                              23.   NEOGROWTH CREDIT PRIVATE LIMITED.
                                              24.   CHOLAMANDALAM INVESTMENT AND FINANCE
                                                     COMPANY LTD.
                                              25.   HOUSING DEVELOPMENT FINANCE CORPORATION
                                                    LIMITED.
                                              26.   HIRANANDINI FINANCIAL SERVICES PRIVATE LTD.
                                              27.   MUTHOOT HOUSING FINANCE COMPANY LIMITED.
                                              28.   DCB BANK LTD.
                                              29.   CANARA BANK – DUE DILIGENCE FOR THE ENTIRE
                                                    STATE OF ANDHRA PRADESH.
                                              30.     RBL BANK LIMITED
                                              31.     NORTHEN ARC CAPITAL LTD
                                              32.     AXIS BANK LTD.
                                              33.     ARKA FINCAP LIMITED
                                              34.     CENT BANK
                                              35.     NIDO HOME FINANCE LIMITED
                                              36.     HERO FINCORP
                                              37.     KOTAK MAHINDRA BANK LIMITED
                                              38.     SHRIRAM HOUSING FINANCE LTD
                                              39.     SHRIRAM CITY UNION FINANCE LTD
                                              40.     HERO HOUSING FINANCIAL LTD
                                              41.     GODREJ CAPITAL
12   Experience in Statutory/Internal Audit   During the year under Audit:
                                                  1. Omega Power Controls, Vijayawada
                                                  2. Sarai Mosque Wakf & Jumma Masjid Wakf
                                                  3. Brahmaramba Malleswara Swamy Temple
                                                  4. Andhra Jatheya Vidya Parshid
                                                  5. Andhra Loyola College Alumni Association.
                                                  6. Andhra Loyola College Charitable Trust
                                                  7. Andhra Pradesh State Waqf Board, Vijayawada
                                                  8. Vijayawada Police Commissionerate,
                                                  9. Andhra Pradesh Police Welfare society.
                                                  10. Andhra Pradesh Heavy Machinery and
                                                      Engineering Ltd., Vijayawada (2000-2002 &
                                                      2022-23).
13   Experience in Government Audits              1. National Highway Authority of India
                                                      (Double Penalty Audit) (18.06.2021 to till date)
                                                  2. Member of Parliament Local Area
                                                      Development Scheme,
                                                      Machilipatnam (2004 – 2023).
                                                  3. Government of AP Roads & Buildings
                                                      Department (Interest Verification Audit for
                                                      (3 Years)
                                                  4. Anjuman E Islamia special verification Audit
                                                      (1998-2017)
                                              5. College Development Scheme (Fund of Siddarthe Medical
                                                        College), Vijayawada
 14    Furnish details if the firm has been de-     The firm has never been de-panelled by any bank /
       panelled by any bank / organisation in the   financial institution / organization in the past.
       past.
We solemnly declare that the information furnished above is complete and entirely true, and nothing
has been concealed.
Thanking you,
Yours truly,
For KOWTHA & CO.,
Chartered Accountants
(K. Venkatasubba Rao)
  Managing Partner
Membership No 203320
                              Brief Profile of Graduates and Articled Clerks
S.No    Name                             Qualification                   Experience   Location
    1   R Hima Sekhar                    CA (Inter) Semi qualified       02 Months    Vijayawada
    2   DivakarlaVenkata Sai Sailendra   B.Com                           02 Months    Vijayawada
    3   M. Tulasi Nadh                   CA (Inter) Semi qualified       01 Year      Vijayawada
    4   K. Sai Kumar                     B.Com                           06 Months    Vijayawada
    5   G. Prasad                        B.Com                           1.5 Year     Vijayawada
    6   B. Vamsi Krishna                 B.Com                           2 Months     Vijayawada
    7   C. Lokanadham                    B.Com                           01 Month     Srikakulam
    8   T. Ramesh                        B.Com                           02 Months    Vizianagaram
    9A. Jayakumar                        B.Com                           2 Years      Visakhapatnam
   10S. Appalaraju                       B.Com                           01 Month     Visakhapatnam
  11 B. Ramu                             B.Com                           02 Years     Anakapalle
  12 S. Murali Krishna                   B.Com                           02 Months    Kakinada
  13 R. Jagadeesh                        B.Com                           03 Months    Kakinada
  14 B. Sekhar                           B.Com                           06 Months    Rajahmundry
  15 R. Bala Balaji                      B.Com                           03 Months    Tadepalligudem
  16 D. Suneel                           B.Com                           01 Month     Bhimavaram
  17 K. Prem Kumar                       B.Com                           02 Month     Eluru
  18 Ch. Durga Prasad                    B.Com                           09 years     Vijayawada
  19 Y. Bhaskar Chandra Ashik            B.Com                           01 Month     Vijayawada
  20 A.Prasad                            B.Com                           02 Months    Vijayawada
  21 K. V. Naveen Kumar                  M. Com                          02 Years     Vijayawada
  22 S. Sai Vamsi Krishna                CA (Inter – Group I)            07 Years     Vijayawada
  23 V. Sai Dinesh                       CA (Inter – Group I)            06 Years     Vijayawada
  24 P.Ravi Varma                        B.Com                           03 Years     Vijayawada
  25 N. Deepak                           B.Com                           01 Month     Vijayawada
  26 N. Hemanth                          B.Com                           1.5 Year     Vijayawada
  27 N. Vasu Krishna                     B.Com, MBA                      02 Months    Vijayawada
  28 Shaik Ashik Ali                     ITI                             01 Month     Vijayawada
  29 Shaik Abdul Mohammed                B.Com                           01 Month     Vijayawada
  30 C. Sai Ravi Teja                    B.Com                           1.5 Year     Vijayawada
  31 V Sai Raj Kishore                   B.Com                           08 Months    Vijayawada
  32 Shaik Abdul Abid                    B.Com                           02 Months    Vijayawada
  33 G. Anusha                           B.Com                           1.5 Year     Vijayawada
  34 A.Siva Kumar                        B.Com                           01 Year      Vijayawada
  35 N. Bharat Kumar                     B.Com                           1.5 Year     Vijayawada
  36 T. Swetha                           B.Com                           1.5 Year     Vijayawada
  37 K Dharma Teja                       B.Com                           01 Year      Vijayawada
  38 B. Harinadha Reddy                  B.Com                           08 Months    Vijayawada
  39 V. Vishnu Mani                      B.Com                           02 Months    Vijayawada
  40 N. Madhav                           B.Com                           02 Months    Vijayawada
  41 Shaik Karishma                      B.Com, MBA                      01 Month     Vijayawada
  42 T. Gowri Sagar Durga                B.Com                           01 Month     Vijayawada
  43 Divya Bhavani                       B.Com                           01 Month     Vijayawada
  44 V. Vinay Babu                       B. Com                          01 Month     Vijayawada
  45 Shaik Sumaiya                       B. Com                          03 Months    Vijayawada
  46 N. Jaya Sri                         B.Com                           10 Months    Vijayawada
47   D. Madhu Babu               MSC                    02 Years    Vijayawada
48   S. Tejaswini                B.Com                  1.5 Year    Vijayawada
49   P. Pavan Kumar              B.Com                  1.5 Year    Vijayawada
50   V. Narasimha Rao            B.Com                  06 Months   Vijayawada
51   Ch. Sai Krishna             BBM, MBA               06 Months   Guntur
52   S. Srinadh                  B.Com                  02 Months   Guntur
53   P. Bhagyaraju               B.Com                  01 Month    Piduguralla
54   T. Santhosh Rao             B.Com                  02 Months   Ongole
55   Sk Nayab Rasool             B.Com                  01 Year     Nellore
56   G. Sudha                    B.Com, MBA             06 Months   Nellore
57   S. Surendra Babu            B.Com                  02 Years    Chittoor
58   P. Balakrishna              B.Com, MBA             01 Year     Tirupati
59   K. Venkata Suresh           B.Com                  02 Months   Tirupati
60   S. Vinod                    B.Com, MBA             01 Year     Kurnool
61   M. Lokesh                   B.Com, M.Com           06 Months   Kurnool
62   Shaik Nayeem                B.Com                  04 Months   Kurnool
63   Y. Tejo Vikas Reddy         B.Com                  08 Months   Kadapa
64   M.Ramachandrappa            B. Com., M. Com        05 Years    Anantapur
65   V. Harish                   B. Com                 1.5 Year    Hindupur
66   K. Nagaraju                 B.Com                  01 Year     Warangal
67   A.Tharun                    B.Com                  08 Months   Warangal
68   K. Srikanth                 B.Com, M.Com           01 Month    Warangal
69   Mohd Mujtaba Shabad         B.Com, M.Com           02 Years    Mehaboobnagar
70   Mohd Muzammil Atif          B.Com                  06 Months   Mehaboobnagar
71   M Akbar                     B. Com                 06 Months   Mehaboobnagar
72   B. Mahendra                 B.Com                  04 Years    Karimnagar
73   D Rakesh                    B.Com                  08 Months   Karimnagar
74   B. Mahesh                   B.Com                  03 Months   Siddipeta
75   A.Ajay                      B.Com                  01 Month    Jagityal
76   M Ramesh                    B.Com                  01 Year     Kamareddy
77   B. Naresh                   B.Com                  08 Months   Nizamabad
78 P. Dilip Kumar                B.Com, M.Com           1.5 Year    Nirmal
79 Adam Khan                     B.Com                  08 Months   Adilabad
80 Shaik Sadhikoddin             B.Com                  01 Year     Mancherial
81   S. Venkanna                 B. Com                 01 Year     Nalgonda
82   D. Venkatesh                B.Com                  09 Months   Suryapet
83   G. Nagarjuna                B.Com                  02 Months   Khammam
84   K. Paramesh                 B.Com, MBA             01 Month    Medak
85   S. Raju                     B.Com                  1.5 Year    Sangareddy
86   P.V. Rajasekhar Acharyulu   B.Com                  2.5 Years   Hyderabad
87   B Sathi babu                B.Com                  1.5 Year    Hyderabad
88   P. Avinash                  CA (Inter – Group I)   01 Month    Hyderabad
89   Ajay                        CA (Inter – Group I)   01 Month    Hyderabad
90   A.Ajith Kumar               B.Com                  03 Months   Hyderabad
91   G. Sriram                   B.Com, MBA             02 Years    Hyderabad
92   P. Shankar                  B. Com                 1.5 Year    Hyderabad
93   P. Ramakrishna              B.Com                  01 Month    Hyderabad
94   D. Sekhar                   B. Com                 02 Years    Hyderabad
95   K Rajesh                    B.Com                  03 Months   Hyderabad
96 D Tejaswi Reddy   B.Com   02 Months   Hyderabad
97 Ch. Srinivasulu   B.Com   03 Months   Hyderabad
98 G Akhil Sai       B.Com   1.5 Year    Hyderabad