Amit International Ltd Management Discussions

1. Industry Structure and Developments

Indias textile industry remains one of the oldest and most important sectors of the economy, contributing significantly to employment generation, export earnings, and industrial output. It is currently undergoing a transition driven by digitization, increased automation, and growing global demand for sustainable and ethically produced textiles.

In FY 2024-25, the textile industry witnessed moderate recovery with the easing of raw material price volatility and revival in global demand. Government initiatives like the Production Linked Incentive (PLI) scheme, infrastructure support for textile parks, and export incentives played a key role in driving growth and competitiveness.

2. Opportunities and Threats Opportunities:

e Strong demand from domestic and international markets. e Shift towards eco-friendly and sustainable textile solutions. e Adoption of Industry 4.0 in manufacturing, including automation and smart looms. e Government support for MSME and export incentives.

Threats:

e Price volatility in raw materials like cotton and yarn. e Rising energy and logistics costs. e Geopolitical tensions affecting global supply chains. e Competition from low-cost manufacturing countries like Bangladesh and Vietnam.

3. Segment-Wise or Product-Wise Performance

The Company primarily operates in the textile manufacturing and export segment, focusing on quality-driven products. Despite competitive pressures, the Company registered robust growth in its primary operational segment, supported by improved sales volumes and tighter cost control.

4, Outlook

The management remains cautiously optimistic about FY 2025-26. With enhanced operational strategies, increased digital integration, and a focus on product innovation, the Company aims to improve margins and expand its domestic and export footprint. The evolving policy environment and demand revival in key export markets like the US, Europe, and the Middle East are expected to benefit the Company.

5. Risks and Concerns

The Company has a structured risk management framework in place. Key risks identified and monitored include:

Currency fluctuations impacting export earnings.

Fluctuating input costs due to global commodity price changes. Labour availability and regulatory compliance risks. Climate-related risks impacting operations and logistics.

6. Internal Control Systems and Their Adequacy

The Company has well-established internal control systems commensurate with its size and nature of operations. These are periodically reviewed by the internal audit team and overseen by the Audit Committee. The systems ensure accurate reporting, asset protection, regulatory compliance, and operational efficiency.

7. Financial and Operational Performance

The Company recorded significant growth during FY 2024-25:

Particulars	FY 2024-25(%in Lakhs)	FY 2023-24 (% in Lakhs)
Total Income from Operations	42.42	39.37
Total Expenses	26.12	30.74
Profit Before Tax	16.30	8.63
Profit After Tax	12.57	6.68
Earnings Per Share (EPS) - %10 Face Value	0.066	10.035

This performance reflects improved revenue realization, prudent cost control, and focused operational execution. EPS nearly doubled, showcasing enhanced shareholder value.

8. Material Developments in Human Resources / Industrial Relations

The Company continues to focus on building a performance-driven and inclusive workplace. Employee development, retention, and engagement were key HR priorities in FY 2024-25. The Company had cordial industrial relations and no labour disruptions during the year. Training on quality, safety, and technical skills were imparted regularly.

As of March 31, 2025, the Company had a committed and efficient workforce in place.

8 Key Financial Ratios (Optional as per LODR, if applicable)

Ratio	FY 2024-25	FY 2023-24	Remarks
Net Profit Margin (% )	29.63%	16.97%	Driven by improved cost efficiency
Return on Equity (%)	6.63%	3.59%	Boosted by higher profitability
Debt-Equity Ratio	Negligible	[Negligible	The Company is virtually debt-free

10. Cautionary Statement

Statements in the Management Discussion and Analysis describing the Companys objectives, expectations, or predictions may be forward-looking. Actual results may differ materially due to various economic conditions, government regulations, and other factors beyond the Companys control.

	For & on behalf of the Board of Directors
	AMIT INTERNATIONAL LIMITED
REGISTERED OFFICE
	KIRTI JETHALAL DOSHI
A/403, Dalamal Chambers, New Marine	Managing Director
Lines, Mumbai, Maharashtra, India, 400020	DIN: 01964171
Place: Mumbai
Date: