Fourth Generation Information Systems Ltd Management Discussions

1. Industry Structure and Developments:

The business trends in the field software development are slow down due to machine automation and artificial intelligence. The new technological evolution is taking place, the phase of software industry is transforming into hardware specific software. As hand held device oriented software is picking up due to volume users. Emerging of technologies also gives opportunities for growth.

2. Opportunities and Threats:

Though the overall scenario for the smaller companies is extremely competitive, there are some niche areas where there are some opportunities for growth. The management is exploring the opportunities in the area hardware based software products. The management is exploring these areas to consider entering these areas and develop expertise in such areas.

3. Segment wise or Product wise Performance:

Not applicable

4. Outlook:

The management is doing its best to forge relations with other companies and take the company forward in the new business lines. However, the outlook of the management is cautious in view of the competitive nature of the market.

5. Risks and Concerns:

While venturing into new business lines, the company would need access to funds. The risk of not being able to raise funds at the timer needed is the biggest risk that the management foresees.

6. Internal Control Systems:

The Company has adequate internal control systems commensurate with the size and the nature of business of the Company. The internal control system is constantly assessed and strengthened with tighter

7. Discussion on financial performance with respect to operational performance:

In view of the fall in extent of operations and the delay in materialization of the new business lines, the revenue of the company has seen a further dip. Also, the management has decided to adopt even more prudential accounting norms as a matter of conservative accounting. This measure, which will definitely help the company in the future, has led to certain write offs.

8. Human resource development and industrial relations:

The Company recognizes the importance and contribution of the employees. Human Resource is viewed to be as one of the most important factor in the growth process with a view to cross further frontiers in business performance, the Company strives to organize training modules for understanding and improving the core skills of the employees. It is the continuous effort by the Company that helps to provide the right environment in order to maximize team efforts while exploiting individual growth potential in the right manner. The Directors record their appreciation of the support and continued contribution of all employees towards the growth of the Company.

9. Disclosure of Accounting Treatment:

Where in the preparation of financial statements, a treatment different from that prescribed in an Accounting Standard has been followed, the fact shall be disclosed in the financial statements, together with the managements explanation as to why it believes such alternative treatment is more representative of the true and fair view of the underlying business transaction.

10. Financial Performance:

As on 31st March 2026, The authorized capital of the company stands at 12,95,00,000/- divided into 1,29,50,000 equity shares of Rs.10/- each.

The Issued, Subscribed and Paid Up Capital of the company at Rs. 3,55,00,000/- divided into 35,50,000 equity shares of Rs.10/- each.

The net loss for the financial year ending 31st March 2026 is Rs. 78.88 Lakhs as compared to the loss of Rs. 84.82 Lakhs in the previous financial year ending 31st March 2025.

By order of the Board of Directors For Fourth Generation Information Systems Limited
Sd/- C. N. Somasekhara Reddy Managing Director DIN: 02441810
8 3 318/6/10, Yellareddy Guda Ameerpet, Hyderabad	500073, Telangana Email:nehapamnani810@gmail.com Phone: +91 8107715201, +91 7093619053

CERTIFICATE OF NON-DISQUALIFICATION OF DIRECTORS

(Pursuant to Regulation 34(3) and Schedule V Para C Clause (10)(i) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015)

To,
The Members of Fourth Generation Information Systems Limited
Flat No 301, Saai Priya Apartment H.No 6-3-663/7/6/301, Jaffer Ali Bagh, Somajiguda, Hyderabad, Telangana - 500082

I have examined the relevant registers, records, forms, returns and disclosures received from the Directors of Fourth Generation Information Systems Limited having CIN L72200TG1998PLC029999 and registered office at Flat No 301, Saai Priya Apartment, H.No 6-3-663/7/6/301, Jaffer Ali Bagh, Somajiguda, Hyderabad, Telangana - 500082, India(hereinafter referred to as the Company), produced before me by the Company for the purpose of issuing this Certificate, in accordance with Regulation 34(3) read with Schedule V Para-C Sub clause 10(i) of the Securities Exchange Board of India (Listing Obligations and Disclosure Requirements), Regulations, 2015.

In my opinion and to the best of my information and according to the verifications (including Directors Identification Number (DIN) status at the portal www.mca.gov.in) as considered necessary and explanations furnished to me by the Company & its officers, I hereby certify that none of the Directors on the Board of the Company as stated below for the Financial Year ending on 31st March, 2026 have been debarred or disqualified from being appointed or continuing as Directors of companies by the Securities and Exchange Board of India, Ministry of Corporate Affairs or any such other Statutory Authority.

Sr. No. Name of Director	DIN	Date of appointment in Company	Date of cessation in company
1 Somasekharareddy Nallapa Reddy Chittor	02441810	31/07/2010	-
2 Srivenkata Ramana Tammisetti	03195303	31/07/2010	-
3 Archana Racha	08517794	30/08/2021	-
4 Santosh Reddy Sripathi	09663143	14/02/2023	31/08/2026
5 Kapila Tanwar	10851121	30/11/2024	-

• the date of appointment and cessation is as per the MCA Portal

Ensuring the eligibility for the appointment / continuity of every Director on the Board is the responsibility of the management of the Company. My responsibility is to express an opinion on these based on our verification. This certificate is neither an assurance as to the future viability of the Company nor of the efficiency or effectiveness with which the management has conducted the affairs of the Company

Sd/- CS Neha Pamnani Company Secretary in Practice M No: A44300 COP: 24045 PR: 4765/2023 Date: 31/08/2026 Place: Hyderabad UDIN: A044300H001295275
8 3 318/6/10, Yellareddy Guda Ameerpet, Hyderabad	500073, Telangana Email:nehapamnani810@gmail.com Phone: +91 8107715201, +91 7093619053