Arigato Universe Ltd Management Discussions

INDUSTRY STRUCTURE AND DEVELOPMENT:

The Company is mainly into Industrial Products segment at BSE. The Company has been engaged in Manufacturing and dealing in construction related materials, and commodities. Execution of contracts related to real estate and development of land, development of and dealing in immovable properties. Development of properties for Hospitality & Recreational Activities and related services and provide such services. During the year under review the income of the company has substantially reduced.

The company anticipated growth because of the friendly economic policies of the government to give boost to the sector engaged in Manufacturing and dealing in construction related materials, and commodities. One of the main factors that affect construction profitability is the complexity of the project. Complexity can refer to the size, scope, design, technology, location, and duration of the project, as well as the number and diversity of stakeholders involved. many factors can be responsible of creating uncertainties in construction, such as the fluctuations in cost of materials, lack of resources, changes in design and specifications or financial problems

The Company has Primary Business of manufacturing and dealing in construction related materials, and commodities. The detail information of Revenue, Results and Capital employed for the year ending March 31^st ,2025 is given in audited annual accounts of the Company.

The construction industry in India is expected to expand by 5% in real terms in 2025. This estimate has been revised down from an earlier projection of 5.2% growth due to a decrease in foreign direct investment (FDI). Growth in the construction industry is expected to be driven by government investment in major infrastructure projects, increased budget allocation for the Pradhan Mantri Awas Yojana (affordable housing scheme), and a focus on green buildings and sustainable construction. These initiatives are expected to create new employment opportunities and demand in the construction industry.

The company believes in systematic working and placing of proper checks. Proper systems are in place and regular reviews are held at higher levels to check the efficacy and relevance of system. The company has adequate Internal control systems that commensurate with the size of the company. The Company is also continuously upgrading itself to meet the market dynamics.

Statements in this report on Management Discussion and Analysis describing the Companys projections, estimates, expectations or predictions may be forward looking statements within the meaning of applicable laws or regulations. These statements are based on certain assumptions and reasonable expectation of future events. Actual results could, however, differ materially from those expressed or implied. Important factors that could make a difference to the Companys operations include global and domestic demand-supply conditions, finished goods prices, raw materials cost & availability, changes in Government regulations and tax structure, economic developments within India and the countries with which the Company has business contacts and other factors such as litigation and industrial relations. Thus, the Company should and need not be held responsible, if, which is not unlikely, the future turns to be something quite different. Subject to this management disclaimer, this discussion and analysis should be perused.