Dekson Castings Ltd Management Discussions

Industry Structure and Outlook:

Since Last 3 years, your company was trying to balance tight rope by increasing revenue and reduce the debt. This would impact our goal of reducing debt immediately, but eventually in few years the Company is hoping to become debt free.

Segment wise performance:

Segment wise sales breakup of the Company for the Financial Year 2024-2 5is as follows:

Internal Control Systems and their adequacy:

The Company has an adequate system of internal controls in place. It has documented policies and procedures covering all financial and operating functions. These controls have been designed to provide a reasonable assurance with regard to maintaining of proper accounting controls for ensuring reliability of financial reporting, monitoring of operations and protecting assets from unauthorised use or losses, compliances with regulations. The Company has continued its efforts to align all its processes and controls with global best practices.

Material Developments in Human Resources / Industrial Relation:

The Company believes that the success of any organisation depends upon availability of human capital. Our assets are our people who work to innovate beyond and challenge established boundaries. Thus, employees are vital to the Company. We have favourable work environment that encourages innovation and meritocracy. We focus on attracting the best and brightest talent and the meritocracy is the sole criteria for selection. The Company firmly believes that manpower is the most important asset, above all..No Strikes, Lock outs or any anarchy occurred during the period under review and Company enjoys cordial industrial relations with its employees.

Cautionary Statement:

Statements in the Management Discussion and Analysis describing the Companys objective, projections, estimates, expectations may be “forward-looking statements” within the meaning of applicable securities laws and regulations. Actual results could differ materially from those expressed or implied. Important factors that could make a difference to the Companys operations include, among others, economic conditions affecting demand / supply and price conditions in the domestic market in which the Company operates, changes in the Government regulations, tax laws and other statutes and incidental factors.

By order of the Board

SD/-

VikramDekate (Chairman) DIN: 00530296

Date: 5th September 2025 Place: Aurangabad