yash trading finance ltd Management discussions

Industry Structure and Developments

The Company currently does not have any significant business operations. The management is in the process of exploring various options/ business opportunities for the same and take decisions in due course in the best interest of the Company and all stakeholders of the Company.

Opportunities and Threat

There are various opportunities available to your Company in the Indian markets. However, the Company is currently small in size and is looking for various new opportunities suitable to its size and the manpower available with it.

Segment-wise or Product-wise Performance

Currently, the Company does not have any products/ segments.

Outlook

Your Board of the Company is examining various possible business options available with them.

Risks and Concerns

Your Board of the Company is examining various possible business options available with them.

Internal control System and their adequacy

Company at present has adequate internal control procedures, which is commensurate with the present business volume and its requirements. Internal controls are being monitored, reviewed and upgraded on an ongoing basis and on from time to time depending upon situation.

Financial performance with respect to operational performance

Your Companys Present performance vis-a-vis the financial performance for the previous year as given below in tabular format.

(Rs. In lac)

Particulars	FY 2022-23	FY 2021-22
Total revenue including other income	-	-
Total Expenditure	18.27	8.48
Profit / (Loss) before tax	(18.27)	(8.48)
Tax Expenses	-	-
Profit / (Loss) after tax	(18.27)	(8.48)

Human resources / Industrial Relations front

The Board is keen to have a fully equipped Human Resource Department, once the business activity is resumed/started in a normal way. During the year under review, since, there were no business activities and manpower utilization was meagre, there was no such department.

Caution: The views expressed in the Management Discussions and Analysis are based on available information, assessments and judgment of the Board. They are subject to alterations. The Companys actual performance may differ due to national or international ramifications, government regulations, policies, Tax Laws, and other unforeseen factors over which the Company may not have any control.

Disclosure of Accounting Treatment:

Detailed disclosure of accounting treatment during the year 2022-23 has been made in Notes to accounts of the financials.

For and on behalf of the Board of Directors Yash Trading and Finance Limited

Sadiq Patel	Dinesh Mundhra
Whole time Director	Director
DIN-06911684	DIN-00389283
Place: Mumbai
Date: August 5, 2023