Indian Company Master Data Made Simple
Kaya Limited
Kaya Limited, formed in 2003, has been in existence for 2. It is registered under CIN L85190MH2003PLC139763 and registration number 139763. Kaya Limited is registered as company limited by shares. Authorized share capital stands at ₹34.00 crore. Its paid up capital is ₹13.10 crore.
It deals mainly in human health activities processes. Its registered office is located in Mumbai. The company’s incorporation address is 23/c, Mahal Industrial Estate, Mahakali Caves Road Near Paperbox Lane,andheri (east), Mumbai City, Mumbai, Maharashtra, India, 400093. Kaya Limited remains active and operational. Its PAN is registered as AACCK1045L. The Legal Entity Identifier assigned to the company is 335800GE9WJ2KDECK480. All official communications can be sent to investorrelations@kayaindia.net. The leadership team includes Arihant Dhariwal (CFO).
Company Overview
- CIN
- Date of Incorporation
- 26/03/2003
- Company Status
- Active
- RoC
- Mumbai
- Registration Number
- Balance sheet date
- 31/03/2024
- Company Category
- Company limited by shares
- Company Sub Category
- Non-government company
- Listed in Stock Exchange
- Yes
- Class of Company
- Public Limited Company
- LEI Number
- LEI Status
- Issued
- Authorized Capital
- ₹34,00,00,000.00
- Paid up Capital
- ₹13,09,75,410.00
- Activity
- Human health activities
- investorrelations@kayaindia.net
- PAN
GST Numbers
| State | GST Number | Status |
|---|---|---|
| Assam | 18AACCK1045L1ZJ | Active |
| 18AACCK1045L2ZI | Inactive | |
| Andhra Pradesh | 37AACCK1045L1ZJ | Active |
| Chandigarh | 04AACCK1045L1ZS | Active |
| Delhi | 07AACCK1045L3ZK | Inactive |
| 07AACCK1045L1ZM | Active | |
| Dadra and Nagar Haveli and Daman and Diu | 26AACCK1045L1ZM | Active |
| Gujarat | 24AACCK1045L1ZQ | Inactive |
| 24AACCK1045L2ZP | Active | |
| Haryana | 06AACCK1045L1ZO | Active |
ISIN Numbers
| ISIN | Security | Interest Rate | Maturity Date | FISN | CFI |
|---|---|---|---|---|---|
| INE587G01015 | KAYA LIMITED EQ | - | 12/10/2026 | KAYA LTD/SH VTG | ESVUFN |
| IN8587G01014 | KAYA LIMITED EQ LISTING/TRADING APPROVAL AWAITED | - | 12/10/2026 | KAYA LTD/SH VTG | ESVUFN |
Balance Sheet
| Metric | 31/03/2026 | 31/03/2025 | 31/03/2024 | 31/03/2023 | 31/03/2022 | 31/03/2020 | 31/03/2019 | 31/03/2018 | 31/03/2017 |
|---|---|---|---|---|---|---|---|---|---|
| Net PPE | ₹19,263.09L | ₹15,986.16L | ₹17,352.11L | ₹14,479.44L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Net Debt | ₹16,182.55L | ₹13,683.05L | ₹15,974.09L | ₹11,691.43L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Gross PPE | ₹29,283.97L | ₹22,833.64L | ₹40,441.24L | ₹38,246.56L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Inventory | ₹2,013.06L | ₹2,575.25L | ₹2,862.18L | ₹2,947.43L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Total Debt | ₹29,558.98L | ₹25,642.63L | ₹30,146.57L | ₹24,867.37L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Common Stock | ₹1,518.76L | ₹1,309.75L | ₹1,306.41L | ₹1,306.41L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Current Debt | ₹1,400.00L | ₹0.00L | ₹3,645.76L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Share Issued | ₹151.88L | ₹130.98L | ₹130.64L | ₹130.64L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Total Assets | ₹27,790.96L | ₹23,673.58L | ₹29,545.02L | ₹36,995.95L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Capital Stock | ₹1,518.76L | ₹1,309.75L | ₹1,306.41L | ₹1,306.41L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Long Term Debt | ₹14,921.25L | ₹14,406.68L | ₹14,132.37L | ₹14,208.87L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Current Assets | ₹7,224.33L | ₹6,562.93L | ₹10,170.37L | ₹14,256.68L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Prepaid Assets | ₹1,034.76L | ₹1,735.96L | ₹1,965.64L | ₹3,169.05L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Working Capital | -₹10,013.86L | -₹7,628.81L | -₹18,429.05L | -₹10,607.07L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Invested Capital | ₹1,045.04L | ₹461.66L | -₹4,899.73L | ₹3,834.52L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Other Properties | ₹951.27L | ₹1,134.62L | ₹317.82L | ₹14,417.82L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Retained Earnings | -₹54,749.94L | -₹45,108.81L | -₹53,418.43L | -₹40,472.80L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Common Stock Equity | -₹15,276.21L | -₹13,945.02L | -₹22,677.86L | -₹10,374.35L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Net Tangible Assets | -₹15,442.57L | -₹14,117.33L | -₹22,914.74L | -₹17,869.32L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Tangible Book Value | -₹15,442.57L | -₹14,117.33L | -₹22,914.74L | -₹17,869.32L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Current Liabilities | ₹17,238.19L | ₹14,191.74L | ₹28,599.42L | ₹24,863.75L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Stockholders Equity | -₹15,276.21L | -₹13,945.02L | -₹22,677.86L | -₹10,374.35L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Other Equity Interest | ₹488.31L | ₹18.32L | ₹175.75L | ₹283.18L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Total Capitalization | -₹354.96L | ₹461.66L | -₹8,545.49L | ₹3,834.52L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Ordinary Shares Number | ₹151.88L | ₹130.98L | ₹130.64L | ₹130.64L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Other Intangible Assets | ₹166.36L | ₹172.31L | ₹236.88L | ₹396.90L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Other Non Current Assets | ₹0.01L | ₹310.41L | ₹130.52L | -₹0.01L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Total Non Current Assets | ₹20,566.63L | ₹17,110.65L | ₹19,374.65L | ₹22,739.27L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Cash And Cash Equivalents | ₹138.70L | ₹723.63L | ₹1,804.04L | ₹2,517.44L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Construction In Progress | ₹99.26L | ₹264.60L | ₹77.82L | ₹61.62L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Accumulated Depreciation | -₹10,020.88L | -₹6,847.48L | -₹23,089.13L | -₹23,767.12L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Additional Paid In Capital | ₹29,705.09L | ₹22,414.10L | ₹22,234.14L | ₹22,234.14L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Other Short Term Investments | ₹3,868.50L | ₹363.22L | ₹2,724.01L | ₹4,975.95L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Machinery Furniture Equipment | ₹12,672.33L | ₹9,383.53L | ₹18,905.33L | ₹18,727.30L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Goodwill And Other Intangible Assets | ₹166.36L | ₹172.31L | ₹236.88L | ₹7,494.97L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Total Equity Gross Minority Interest | -₹15,276.21L | -₹13,945.02L | -₹22,678.83L | -₹10,307.05L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Total Liabilities Net Minority Interest | ₹43,067.17L | ₹37,618.60L | ₹52,223.85L | ₹47,303.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Current Debt And Capital Lease Obligation | ₹4,008.99L | ₹2,372.50L | ₹7,477.98L | ₹3,887.08L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Long Term Debt And Capital Lease Obligation | ₹25,549.99L | ₹23,270.13L | ₹22,668.59L | ₹20,980.29L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Cash Cash Equivalents And Short Term Investments | ₹4,007.20L | ₹1,086.85L | ₹4,528.05L | ₹7,493.39L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Total Non Current Liabilities Net Minority Interest | ₹25,828.98L | ₹23,426.86L | ₹23,624.43L | ₹22,439.25L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
Cash Flow
| Metric | 31/03/2026 | 31/03/2025 | 31/03/2024 | 31/03/2023 | 31/03/2020 | 31/03/2019 | 31/03/2018 | 31/03/2017 |
|---|---|---|---|---|---|---|---|---|
| Free Cash Flow | -₹2,008.21L | -₹2,856.62L | ₹285.50L | ₹3,781.45L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Changes In Cash | -₹589.12L | -₹1,080.33L | -₹727.02L | ₹468.51L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| End Cash Position | ₹138.70L | ₹723.63L | ₹1,804.04L | ₹2,517.44L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Financing Cash Flow | ₹3,668.91L | -₹3,694.77L | -₹3,754.89L | -₹1,832.78L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Investing Cash Flow | -₹6,314.60L | ₹2,493.36L | -₹851.39L | -₹3,976.50L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Operating Cash Flow | ₹2,056.57L | ₹121.08L | ₹3,879.26L | ₹6,277.79L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Capital Expenditure | -₹4,064.78L | -₹2,977.70L | -₹3,593.76L | -₹2,496.34L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Beginning Cash Position | ₹723.63L | ₹1,804.04L | ₹2,517.44L | ₹1,985.42L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Issuance Of Capital Stock | ₹7,500.00L | ₹110.70L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
Income Statement
| Metric | 31/03/2026 | 31/03/2025 | 31/03/2024 | 31/03/2023 | 31/03/2020 | 31/03/2019 | 31/03/2018 | 31/03/2017 |
|---|---|---|---|---|---|---|---|---|
| EBIT | -₹6,442.40L | -₹650.14L | -₹7,117.15L | -₹8,384.26L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| EBITDA | -₹2,040.96L | ₹3,710.75L | -₹813.98L | -₹2,371.50L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Basic EPS | -₹0.00L | ₹0.00L | -₹0.00L | -₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Net Income | -₹9,617.31L | ₹8,367.53L | -₹12,921.52L | -₹11,646.75L | -₹5,442.35L | -₹1,596.41L | -₹2,113.43L | ₹0.00L |
| Diluted EPS | -₹0.00L | ₹0.00L | -₹0.00L | -₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Gross Profit | ₹17,274.06L | ₹16,430.60L | ₹15,884.17L | ₹30,146.31L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Pretax Income | -₹9,617.31L | -₹3,336.77L | -₹9,372.71L | -₹11,626.37L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Tax Provision | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Total Revenue | ₹22,210.75L | ₹21,640.53L | ₹20,401.55L | ₹37,654.80L | ₹39,321.79L | ₹42,037.80L | ₹40,038.30L | ₹41,003.70L |
| Cost Of Revenue | ₹4,936.69L | ₹5,209.93L | ₹4,517.38L | ₹7,508.49L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Total Expenses | ₹27,559.38L | ₹23,389.76L | ₹20,782.20L | ₹42,224.37L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Interest Income | ₹151.05L | ₹165.53L | ₹129.25L | ₹228.05L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Interest Expense | ₹3,174.91L | ₹2,686.63L | ₹2,255.56L | ₹3,242.11L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Operating Income | -₹5,348.63L | -₹1,749.23L | -₹380.65L | -₹4,569.57L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Tax Rate For Calcs | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Normalized EBITDA | -₹944.48L | ₹2,255.08L | -₹1,038.55L | -₹2,394.25L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Normalized Income | -₹8,520.83L | -₹4,792.44L | ₹3,781.16L | -₹5,118.58L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Operating Expense | ₹22,622.69L | ₹18,179.83L | ₹16,264.82L | ₹34,715.88L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Operating Revenue | ₹22,210.75L | ₹21,640.53L | ₹20,401.55L | ₹37,654.80L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Net Interest Income | -₹3,616.79L | -₹3,075.03L | -₹2,607.86L | -₹3,923.11L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Total Unusual Items | -₹1,096.48L | ₹1,455.67L | ₹224.57L | ₹22.75L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Basic Average Shares | ₹144.26L | ₹130.85L | ₹130.64L | ₹130.64L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Diluted Average Shares | ₹144.26L | ₹130.86L | ₹130.64L | ₹130.64L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Total Other Finance Cost | ₹592.93L | ₹553.93L | ₹481.55L | ₹909.05L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Other Operating Expenses | ₹4,097.06L | ₹2,782.16L | ₹2,197.36L | ₹4,245.28L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Reconciled Depreciation | ₹4,401.44L | ₹4,360.89L | ₹6,303.17L | ₹6,012.76L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Reconciled Cost Of Revenue | ₹4,936.69L | ₹5,209.93L | ₹4,517.38L | ₹7,508.49L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Rent Expense Supplemental | ₹468.68L | ₹227.09L | ₹37.52L | ₹215.66L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Tax Effect Of Unusual Items | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Interest Income Non Operating | ₹151.05L | ₹165.53L | ₹129.25L | ₹228.05L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Selling And Marketing Expense | ₹2,559.44L | ₹1,630.38L | ₹1,119.00L | ₹1,951.32L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Interest Expense Non Operating | ₹3,174.91L | ₹2,686.63L | ₹2,255.56L | ₹3,242.11L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Net Income Common Stockholders | -₹9,617.31L | ₹8,367.53L | -₹12,921.52L | -₹11,646.75L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Net Income Continuous Operations | -₹9,617.31L | -₹3,336.77L | -₹9,372.71L | -₹11,626.37L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Diluted NIAvailto Com Stockholders | -₹9,617.31L | ₹8,367.53L | -₹12,921.52L | -₹11,646.75L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| General And Administrative Expense | ₹4,069.83L | ₹3,732.13L | ₹4,003.34L | ₹4,903.32L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Selling General And Administration | ₹6,629.27L | ₹5,362.51L | ₹5,122.34L | ₹6,854.64L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Net Income Discontinuous Operations | ₹0.00L | ₹11,704.30L | -₹3,592.75L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Otherunder Preferred Stock Dividend | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Total Unusual Items Excluding Goodwill | -₹1,096.48L | ₹1,455.67L | -₹6,442.68L | -₹3,252.71L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Net Non Operating Interest Income Expense | -₹3,616.79L | -₹3,075.03L | -₹2,607.86L | -₹3,923.11L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Net Income Including Noncontrolling Interests | -₹9,617.31L | ₹8,367.53L | -₹12,965.46L | -₹11,626.37L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Net Income From Continuing And Discontinued Operation | -₹9,617.31L | ₹8,367.53L | -₹12,921.52L | -₹11,646.75L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
| Net Income From Continuing Operation Net Minority Interest | -₹9,617.31L | -₹3,336.77L | -₹9,328.77L | -₹11,646.75L | ₹0.00L | ₹0.00L | ₹0.00L | ₹0.00L |
Company Performance (FY17–FY26)
Directors
| Appointment | Director name | DIN | Designation | |
|---|---|---|---|---|
| 27/03/2003 | Harsh Charandas Mariwala | 00210342 | Managing Director | View other directorships |
| 01/11/2011 | Rajendra Kishore Mariwala | 00007246 | Director | View other directorships |
| 30/03/2015 | Nikhil Khattau Nirvan | 00017880 | Director | View other directorships |
| 30/03/2015 | Nagesh Satyanarayan Basavanhalli | 00027595 | Director | View other directorships |
| 05/12/2017 | Nitika Vijay Dalmia | *****3603E | Company Secretary | |
| 19/05/2021 | Rishabh Harsh Mariwala | 03072284 | Director | View other directorships |
| 03/08/2021 | Vasuta Agarwal | 07480674 | Director | View other directorships |
| 03/08/2021 | Om Prakash Manchanda | 02099404 | Director | View other directorships |
| 29/02/2024 | Arihant Dhariwal | *****3404C | CFO |
Business Network
Directors 9
- Harsh Charandas MariwalaManaging Director
- Om Prakash ManchandaDirector
- Vasuta AgarwalDirector
- Rishabh Harsh MariwalaDirector
- Nagesh Satyanarayan BasavanhalliDirector
- Nikhil Khattau NirvanDirector
- Rajendra Kishore MariwalaDirector
- Arihant DhariwalCFO
- Nitika Vijay DalmiaCompany Secretary
Latest Documents
| Date | Title | Size |
|---|---|---|
| 29/10/2024 | Form MGT-7-30092024 | - |
| 02/09/2024 | Form AOC-4(XBRL)-02092024_signed | - |
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Address
Frequently Asked Questions
The current board member of Kaya Limited are:
- Nikhil Khattau Nirvan
- Rishabh Harsh Mariwala
- Rajendra Kishore Mariwala
- Vasuta Agarwal
- Harsh Charandas Mariwala
- Nagesh Satyanarayan Basavanhalli
- Om Prakash Manchanda