alna trading exports ltd Management discussions

The Management of Alna T rading and Exports Limited is pleased to present Management Discussion and Analysis Report covering performance of the Company for the year 2022-2023 and outlook for the future. The report contains future prediction for the Companys business based on current scenario:

Nature of Business

At present, the Company is engaged in the field of procuring and trading of coffee.

Industry Structure and Developments.

India is the sixth largest producer and fifth largest exporter of coffee in the world. India produces and exports the third largest volume of coffee in Asia after Vietnam and Indonesia, while Brazildominates production and exports globally.

Opportunity, Threats, Risk and Concerns

The Company is in the process of exploring the market opportunities in trading of coffeebusiness. For Company to be more profitable, we need to focus on revenue market to increase the profitability. The Company is taking due precaution while identifying any business activities.

Segment-wise or product-wise performance.

Mainly the Company had generated its revenue from the sale and trading of coffee beans.

Outlook

Outlook Coffee Market is growing at a CAGR of 5.32% during the forecast period (2020 - 2025).Coffee is one of the worlds favourite beverages and a major source of caffeine, coffee continuesto be an essential factor in societys daily routine.

Internal Control Systems & their Adequacy

The Company has a proper and adequate system of internal controls. This ensures that all transactions are authorized, recorded and reported correctly, and assets are safeguarded and protected against loss from unauthorized use or disposition. In addition there are operational controls and fraud risk controls, covering the entire spectrum of internal financial controls.

The Company also has an Audit Committee; comprising 3 (Three) professionally qualifiedDirectors, who interact with the Statutory Auditors and Management in dealing with matters within its terms of reference. This Committee mainly deals with accounting matters, financial reporting and internal controls.

Discussion on financial performance with respect to operational performance.

The following table gives an overview of the financial results of the Company:

(INR in Lakhs)

Particulars	March 31, 2023	March 31, 2022	Growth in percentage
Total Revenue	65.50	0.64	10134.38%*
Total Expenses	64.01	6.35	908.04%*
Profit/(Loss) from ordinary activities before tax	1.49	(5.71)	126.1%*
Tax	0.42	-	-
Net Profit/ (Loss) for the Periodafter tax	1.07	(5.71)	118.74%*
Earnings per Equity Share of Rs.10 each Basic And Diluted	Rs.0.54	Rs. (2.85)	118.74%*

*During the year total revenue of the Company increased from 0.64 Lakhs to 65.50 Lakhs and also reported a Net profit of Rs 1.07 Lakh in the current year as compared to Loss of INR 5.71 Lakhs in the previous year. The reason for such exponential growth is the Company is in the process of re-exploring the possibility of identifying new business opportunities.

Cautionary Statement

The statements in the report of the Board of Directors and the Managements Discussion and Analysis Report describing the Companys projections, estimates, expectations, or predictions may be forward looking statements within the meaning of applicable Securities Laws and Regulations. Actual results could differ materially from those expressed or implied since the Companys operations include many external and internal factors beyond the control of the Company. The Company assumes no responsibility to publicly modify or revise any forward- looking statements on the basis of any future events or new information. Actual results may differ from those mentioned in the report.

For and on behalf of the Board of Directors
For Alna Trading and Exports Limited
Sd/-	Sd/-
Anwar Husain Chauhan	Aftab Alam
Director	Director
DIN:00322114	DIN:06873806
Place: Mumbai
Dated: May 19, 2023
Registered Office:
Allana House, 4 J.A. Allana Road,
Colaba, Mumbai-400 001.