Gayatri BioOrganics Ltd Management Discussions

<dhhead>MANAGEMENT DISCUSSION AND ANALYSIS REPORT</dhhead>

1. Industry Structure and Developments Summary

The Company completed the Business Transfer Agreement (BTA) agreement, now the company is pursuing various options for further course of actions.

2. Opportunities and Threats

The Company completed the BTA agreement, now the company is pursuing various options for further course of actions.

3. Segment-wise Performance

The Company completed the BTA agreement, now the company is pursuing various options for further course of actions.

4. Outlook

The Company completed the BTA agreement, now the company is pursuing various options for further course of actions.

5. Risks and Concerns:

The Company completed the BTA agreement, now the company is pursuing various options for further course of actions.

6. Internal Control systems and their Adequacy

The Company has adequate internal control systems commensurate with the activities of the company.

7. Financial Performance with respect to Operational Performance

Mentioned in the Boards report

8. Material developments in Human Resources / Industrial Relations from, including number of people employed.

There are no material developments in Human Resources / Industrial Relations for FY 24 to FY 25

9. FINANCIAL RATIOS:

10. Details of any change in Return or Net Worth as compared to the immediately previous financial year.

There is a change in the Return on Net Worth which is at 0.02% for the Financial Year 2024-25 as compared to immediately previous year 2022-23 which was at -0.01%. Reasons for decrease in Net Profit on account of decrease in other expenses.

11. Any other Sector Specific ratios, as applicable: NA

12. Disclosure of Accounting Treatment

During the preparation of Financial Statement of F.Y. 2024-25 the treatment as prescribed in an Accounting Standard has been followed by the Company. There are no significant changes in Accounting Treatment as followed by the Company in current financial year as compared to previous financial year.

13. Cautionary Statement

Although we believe we have been prudent in our projections, estimates, assumptions, expectations or predictions while making certain statements, realization is dependent on various factors. Should any known or unknown risks or uncertainties materialize, or should underlying assumptions prove inaccurate, actual results could vary materially from those anticipated, estimated or projected. We undertake no obligation to publicly update any forwardlooking statements, whether as a result of new i nformation.