decorous investment and trading co ltd Management discussions

Your Directors Present Companys Management Discussion and Analysis Report for the year ended on 31.03.2022

The management of the company is presenting herein the overview, opportunities and threats, initiatives by the company and overall strategy of the company and its outlook for the future and this outlook is based on managements own assessment and it may vary due to future economic and other future developments in the country.

FORWARD LOOKING STATEMENT

Statement in this Report, particularly those which relate to Management Discussion and Analysis, describing the companys future plans, objectives, projections, estimates and expectations may constitute "forward looking statements" within the meaning of applicable laws and regulations.

Actual results may vary materially from those either expressed or implied.

REAL ESTATE & SERVICE SECTOR & OTHER BUSINESS (ES), CONSULTANCY, COMMISSION, ETC.

INDUSTRY STRUCTURE & DEVELOPMENTS

The Indian real estate sector has come a long way and is today one of the fastest growing markets in the world. It comprises many sub-sectors housing, retail, hospitality, farms, residential, and commercial. While housing contributes to 5-6% of Indias gross domestic product (GDP), the remaining sub-sectors are also increasing at a fast pace. The total realty market in the country is expected to touch US$ 180 billion by 2025.

Real estate in India is being recognized as an infrastructure service that is driving the economic growth engine of the country. Growing infrastructure requirement in diverse sectors such as tourism, education, healthcare, etc., are offering several investment opportunities for both domestic as well as foreign investors. The role of the Government of India has been instrumental in the development of the sector including FDI in Real Estate. With the government trying to introduce developer and buyer friendly policies and law enforcement against delay in delivery & breach of commitments, the outlook for real estate sector does look promising.

OPPORTUNITIES

Real estate contributes about 5% to Indias GDP. The market size of this sector is expected to increase at a

compound annual growth rate (CAGR) of 11.2 per cent during FY 2020-30.

The Indian construction and real estate sector continues to be a favoured destination for global investors.

Several large global investors, including a number of sovereign funds, have taken the first move by partnering with successful local investors and developers for investing in the Indian real estate market.

The residential asset class looks to have great potential for growth with housing requirements growing across

cities.

Demand for space from sectors such as education and healthcare has opened up ample opportunities in the real

estate sector .The country still needs to add 3 million hospital beds to meet the global average of three for every 1,000 people.

Government of India focus on affordable homes for all by 2022, the creation of 100 Smart Cities and

infrastructure development across India, the real estate industry has much to look forward.

THREATS

Covid & other pandemics, shortage of migrant labour, capital crunch in market High inflation rate may increase the cost and companys profit margins may suffer.

High interest rate may also prove to be adverse.

Real estate industry is capital intensive sector which require high capital and in present scenario, it is challenge

in front of management to arrange for the funds requirement.

Tough competition from the other existing players in the industry also poses a threat.

OUTLOOK

INTERNAL CONTROL SYSTEMS AND THEIR ADEQUACY

The company has a proper and adequate system of internal controls & audit commensurate with its size to ensure that all assets are safeguarded and protected against loss from unauthorized use or disposition and the transactions are authorized, recorded and reported correctly. Proper controls and checks are exercised by the company by following the procedures prescribed in the various manuals. Audit Committee of the Board reviews Internal Control Systems on periodical basis.

CHANGES HAPPENING DURING THE FINANCIAL YEAR

During the Financial Year, Company is engaged in the business activities relating to real estate, commission, agents, brokers, consultancy, trading / purchase & sale of bullion & commodities, Service providers etc.

DEVELOPMENTS IN HUMAN RESOURCES / INDUSTRIAL RELATIONS

Your company recognizes the value of human resource, therefore, the Human Resource Policies are being framed in such fashion that they not only aim at achieving the organizational goals but also recognize, appreciate and develop the individual interest of the employees. Human Resource Development Policies of the company are being so framed that it is in the best interest of the organization as well as employees of the company.

	BY ORDER OF THE BOARD OF DIRECTORS DECOROUS INVESTMENT & TRADING CO. LTD.
Place : New Delhi Dated: 10.08.2022	Raj Kumar Gupta - DIN: 00074532 WTD & CFO B-15, Panchsheel Garden, Naveen Shahadara Delhi- 110032