139(2) of companies act

An unlisted public company was not falling under this class as on 1st april 2014 but after increasing it's share capital more than 10 crores in 2018 it was covered under this class. The same audit firm has been conducting audit since 1st april 2012 upto 31st march 2022 I.e. now 10 years. So from when to calculate the total term of 10 years for the applicability of this section. From 2012 or from 2018 when the share capital was raised? Can anyone guide. Thank you.