ABC Gas (International) Ltd Management Discussions

"Annexure-I"

1. OPERATING RESULTS OF THE COMPANY

During the Financial Year under consideration the performance of the Company was satisfactory. Net Profit for the year 2024-25 stood at 1,45,39,000(One Crore forty Five Lakhs Thirty Nine Thousands Rupees) as against Net Profit of Rs 21,00,000 (Twenty One Lakhs Rupees Only) in the year 2023-24. Furthermore, the total Revenue from operation for the year ended March 31^st, 2025, 29,80,62,000 (Twenty Nine Crore Eighty Lakhs Sixty Two Thousands Rupees Only ) as compared to 1,89,000 (One Lakh Eighty Nine Thousands Rupees Only) revenue for the year 2023-24.

2. INDUSTRY STRUCTURE AND DEVELOPMENT

The principal activities of the Company are:

I. The Company carry on the business of financing industrial enterprises.

II. The Company invest in buy, sell, transfer, hypothecate, deal in and dispose of any shares, stocks debentures (whether perpetual or redeemable debentures), debenture stock, securities, properties of any other Company including securities of any Government, Local Authority, bonds and certificates.

III. The Company carry on the business of leasing and hire purchase and/or hire purchase financing and to acquire to provide on lease or to provide on hire purchase basis all types of industrial and office plant, equipment, machinery, vehicles, building, and real estates required for manufacturing processing transportation and trading business and other commercial and service businesses.

3. THREATS

I. With the increase in business segment, the competition has increased from Domestic and other developed countries.

II. Threats for this Industry are very common, and every person is aware of the threats and the risks involved with this Industry.

4. PROSPECT G OUTLOOK

The Company presents the analysis of the Company for the year 2024-25 C its outlook for the future. This outlook is based on assessment of the current business environment. It may vary due to future economic C other developments, both in India and abroad.

5. RISKS AND CONCERNS

The Company has taken adequate preventive and precautionary measures to overcome all negative factors responsible for low trends to ensure steady growth.

6. INTERNAL CONTROL SYSTEM AND THEIRADEQUACY

There are well-established procedures for Internal Controls for operations of the Company. The finance C audit functions are well equipped with professionally experienced qualified personnel C play important roles in implementing the statutory obligations. The Company has constituted Audit Committee for guidance and proper control of affairs of the Company.

7. HUMAN RESOURCES

Human Resources are highly valued assets at Leading Leasing Finance and Investment Company Limited. The Company seeks to attract, retain and nurture technical C managerial talent across its operations and continues to create, sustain the environment that brings out the best in our people with emphasis on training, learning C development. It aims at career progression and fulfilling satisfactory needs. Performance is recognized and rewarded through upgradation C job enrichment, performance incentives.

8. PROHIBITION OF INSIDER TRADING

The Company has implemented a policy of prohibiting Insider trading in conformity with applicable regulations of the Securities Exchange Board of India (SEBI). Necessary procedures have been laid down for prohibition of Insider Trading.