Emerald Finance Ltd Management Discussions

Our company has always strived to innovate and offer solutions that cater to the evolving needs of our customers. The most recent addition to our suite of products is our digital lending solution focused on Early Wage Access (EWA). This product is designed to address the immediate financial needs of salaried individuals, allowing them to access a portion of their earned wages before their regular payday. As we move forward, our strategic focus will be on further scaling this product and expanding our digital lending portfolio to better serve our customers and enhance shareholder value.

EWA addresses a significant pain point for salaried employees, offering a solution to manage short-term liquidity needs without resorting to high-cost credit options such as payday loans or credit card debt. The convenience, speed, and affordability of EWA make it a compelling offering, particularly in an economy where financial stability remains a concern for a large segment of the population.

Our foray into Early Wage Access is just the beginning of a broader strategy to enhance our digital lending suite. We recognize the immense potential in this space and are committed to becoming a market leader in digital lending solutions. Our immediate focus will be on the following strategic initiatives:

Market Penetration and Customer Acquisition: To capitalize on the growing demand for digital lending, we will focus on further increasing our market penetration. This will involve aggressive marketing campaigns, strategic partnerships, and leveraging digital channels to reach a broader audience. We will also enhance our customer acquisition strategies by providing value-added services that differentiate us from competitors

Regulatory Compliance and Risk Management: In the rapidly evolving digital lending space, maintaining regulatory compliance and managing risks is paramount. We are committed to adhering to all regulatory guidelines issued by the Reserve Bank of India (RBI) and other relevant authorities. Our risk management framework is being continuously refined to address the unique challenges posed by digital lending, including cyber security threats, and data privacy concerns

The future of EWA is promising, with ample opportunities for growth and expansion. By focusing on innovation, customer-centricity, and strategic partnerships, we are confident in our ability to not only meet but exceed the expectations of our customers and stakeholders. Our commitment to enhancing our digital lending suite positions us well for long-term success in this dynamic and rapidly growing industry.

Emerald Finance Limited (BSE: EMERALD), is a dynamic company offering a spectrum of financial products and services including its flagship Earned Wage Access (EWA) in India, has announced the official launch of its employee-centric mobile application, ‘EMERALD EWA, now available on the Google Play Store.

FINANCIALS

The financial performance of the Company for the financial year ended March 31, 2025 is given in the directors report.

SWOT Analysis

INDUSTRY STRUCTURE & DEVELOPMENT

Indian economy is going through a period of rapid financial liberalisation. Today, the intermediation is being conducted by a wide range of financial institutions through a plethora of customer friendly financial products.

Emerald finance Limited today has emerged as a strong & reliable player in a fiercely competitive market of financial services. Emerald Finance Limited has built a strong presence in the market through its cumulative experience, strong network as well as sound systems and processes. The companys long-term aspiration is to play a significant role in meeting the financial requirements of retail customers as well as corporate clients.

INFORMATION TECHNOLOGY

Our company constantly upgrades its technology both in terms of hardware and software. This also helped installing a good management information system for the management to get timely information for decision making. As a digital-first product, the success of our EWA offering hinges on our ability to innovate continuously. We are investing heavily in technology to ensure our platform is not only secure and reliable but also intuitive and user-friendly. These investments will also enable us to scale our operations efficiently and handle increasing volumes as the demand for our services grows

INTERNAL CONTROL SYSTEM AND THEIR ADEQUACY

Our Company has built adequate systems of internal controls towards achieving efficiency and effectiveness in operations, optimum utilization of resources, and effective monitoring thereof as well as compliance with all applicable laws The internal control mechanism comprises a well-defined organization structure, documented policy guidelines, predetermined authority levels and processes commensurate with the level of responsibility.

HUMAN RESOURCES

Our Company continues to lay great stress on its most valuable resource -people. Continuous training, both on the job and in an academic setting, is a critical input to ensure that employees at all levels are fully equipped to deliver a wide variety of products and services to the customer of the company.

We are committed to maintaining a diverse, healthy and thriving workforce that imbibes our culture of empowerment, innovation, safety and well being. Our associates play a key role in decision making and providing impactful solutions in transformation of the organization. The Company has 36 permanent Employees on the rolls of Company as on 31st March, 2025

RESPONSIBILITY FOR THE MANAGEMENT DISCUSSION AND ANALYSIS REPORT

The Board of Directors have reviewed the Management Discussion and Analysis prepared by the Management. Statement in this report of the Companys objective, projections, estimates, exceptions, and predictions are forward looking statements subject to the applicable laws and regulations. The statements may be subjected to certain risks and uncertainties.

The Company assumes no responsibility in respect of forward looking statements that may be amended or modified in future on the basis of subsequent developments, information or events.

OTHER KEY INDICATORS