Alna Trading & Exports Ltd Management Discussions

The Management of Alna Trading and Exports Limited is pleased to present Management Discussion and Analysis Report covering performance of the Company for the year 2024-25 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 Brazil dominates production and exports globally.

Opportunity, Threats, Risk and Concerns

The Company is in the process of exploring the market opportunities in trading of coffee business. For the Company to be more profitable, we need to focus on the revenue market to increase the profitability. The Company is taking due precautions 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 7.50% during the forecast period (2026 - 2030). Coffee is one of the worlds favorite beverages and a major source of caffeine, coffee continues to 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 of 3 (Three) professionally qualified Directors, 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)

*During the year the total revenue of the Company increased from Rs. 94.80 Lakhs to Rs. 211.84 Lakhs and also reported a Net profit of Rs. 1.56 Lakhs in the current year as compared to Rs. 1.30 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.

Material Development in Human Resources/Industrial Relation front, including number of people employed:

During the year under review, there is two number of peoples employed in the company, therefore it is not applicable to the company. The Company is in the process of taking actions for employee engagement with a focus on health and wellness, to conduct monthly seminars to boost morale and promote safety and well-being.

Key Financial Ratios as on March 31, 2025:

In accordance with SEBI (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2018, the Company is required to give details of significant changes (change of 25% or more as compared to the immediately previous financial year) in key sector-specific financial ratios. The Company has identified the following ratios as key financial ratios:

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.