Informed Technologies India Ltd Management Discussions

Managements Discussion and Analysis of the financial condition and results of operations includes forward-looking statements, which are based on certain assumptions and expectations of future events. While the Company believes these assumptions and expectations to be reasonable, there can be no assurance that they will prove to be accurate or will materialize as anticipated.

The Management has considered various known risks and uncertainties while formulating these statements. However, actual outcomes may differ materially, as future developments are subject to factors beyond the Companys control, and are not limited to those perceived or anticipated by the Management.

1. COMPANY OVERVIEW

The Company is primarily engaged in the Business Process Outsourcing (BPO) sector, which constitutes its only reportable segment.

2. OPPORTUNITIES AND CHALLENGES

While the rise of automation, Artificial Intelligence (AI), and Machine Learning (ML) tools presents certain challenges across the IT industry, your Company operates in customised data processing, which continues to remain resilient. The Company provides specialised services in data segregation and refinement, extracting meaningful insights from large volumes of data — including those generated by AI tools—tailored specifically to client requirements. This strategic positioning enables the Company to adapt and stay relevant amidst rapid technological advancements.

3. SEGMENT-WISE OR PRODUCT-WISE PERFORMANCE

The Company is principally engaged in the business of Business Process Outsourcing which is the only reportable segment. During the year under review, the Company recorded INR 21,142.32 Thousand as Revenue From Operations.

4. OUTLOOK

The Company is actively pursuing initiatives to accelerate business growth and enhance its market position. It aims to achieve this by focusing on technologically advanced and higher- margin services and market segments, while also working to improve productivity, operational efficiency, and implement effective cost optimization measures.

5. RISKS AND CONCERNS

• Technology Disruption Risk

Rapid advancements in automation, AI, and machine learning may reduce the need for traditional BPO services.

• Data Security & Privacy Risks

Any breach or data leak could result in regulatory penalties, reputational damage, and loss of business.

• Client Concentration Risk

Heavy reliance on a few key clients may pose a business continuity risk if one or more contracts are not renewed or are terminated.

• Finance Risk

The risks such as taxation risks, foreign currency risk, credit risks arising from normal course of business.

6. INTERNAL CONTROL SYSTEMS

The Company has established adequate internal control systems with reference to its financial statements, ensuring the reliability of financial reporting and compliance with applicable laws and regulations. The Audit Committee of the Board periodically reviews the effectiveness of these internal control systems in consultation with the management, Internal Auditors, and Statutory Auditors. These reviews cover the adequacy of the internal audit function, significant audit findings, and the status of corrective actions taken.

There have been no adverse observations reported that could have a material impact on the Companys financials, commercial operations, or that indicate material non-compliance which has not been addressed.

In addition, the Company has implemented a robust Quality Management System (QMS) and is certified under the ISO 9001:2015 Standard, reflecting its commitment to maintaining high standards in service delivery and operational excellence.

7. FINANCIAL PERFORMANCE & OPERATIONS

The Company operates as an IT-enabled service provider, specializing in content services for the securities and financial research industry. Through its advanced data management techniques, the Company enables client organizations to enhance operational efficiency, reduce costs, and accelerate turnaround times.

Over time, the Company has developed deep domain expertise in the financial content segment and has established strong, long-standing relationships with a portfolio of well-known and respected American corporations.

During the financial year under review, the Company recorded Revenue from Operations of INR 21,142.32 Thousand, compared to INR 23,952.00 Thousand in the previous year. The Total Income for the year stood at INR 55,761.95 Thousand, as against INR 62,869.87 Thousand in the preceding financial year.

8. ASSOCIATE COMPANY AND CONSOLIDATED STATEMENTS

Your Company has one associate company, namely Entecres Labs Private Limited (ELPL). During the financial year 2024-25, ELPL recorded a total consolidated revenue of INR 1,04,746.59 Thousand and reported a net profit after tax of INR 3,499.62 Thousand.

The Consolidated Financial Statements of the Company for the financial year 2024-25 have been prepared in accordance with the applicable provisions of the Companies Act, 2013, Indian Accounting Standards (Ind AS), and the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

These consolidated statements have been prepared on the basis of the audited financial statements of the Company and its associate, as approved by their respective Boards of Directors. In accordance with Section 129(3) of the Companies Act, 2013, a statement containing the salient features of the financial statements of the associate company is provided in Form AOC-1, Annexure to the financial statements.

Brief particulars about the business of the Associate Company are as follows:-

Entecres Labs Private Limited (ELPL) was founded by a team of research engineers, academicians, and educationists, with a vision to advance STEM education—which encompasses Science, Technology, Engineering, and Mathematics — among students from an early age. ELPLs core mission is to foster innovation and critical thinking by promoting experiential learning in STEM fields.

In addition to its presence in India, ELPL has established a footprint in several international markets, including Japan, South Korea, the UAE, Singapore, Maldives, Sri Lanka, Bangladesh, Nepal, and Malaysia.

The Companys strategic investment in ELPL marks its entry into the education and edtech sector, enabling it to explore new avenues for growth at the intersection of education and technology.

9. MATERIAL DEVELOPMENTS IN HUMAN RESOURCES / INDUSTRIAL RELATIONS, INCLUDING NUMBER OF PEOPLE EMPLOYED

Human resources continue to play a pivotal role in driving the growth and long-term success of the Company. The Company has maintained cordial and harmonious relations with its employees, fostering a positive and collaborative work environment.

During the year under review, the Company conducted various training and development programs aimed at enhancing employee competencies and aligning individual performance with organizational objectives. These initiatives were focused on strengthening skills, improving productivity, and preparing employees to take on more challenging assignments and projects.

As of March 31, 2025, the Company had a total of 20 employees on its roll, supported by a competent and committed team that continues to contribute meaningfully to the Companys operations.

10. DETAILS OF SIGNIFICANT CHANGES:

Ratios	2025	2024	Reason for change
Debtors Turnover ratio	6.62	7.80	There is decrease in debtors turnover ratio due to increase in outstanding debtors collection.
Interest coverage ratio	35.76	44.46	There is decrease in Interest coverage ratio due to IndAS effect wherein the notional profit of current investments have been factored in.
Current ratio	38.93	24.05	There is increase in current ratio due to IndAS effect wherein the notional profit of current investments have been factored in.
Debt equity ratio	0.01	0.01	-
Operating Profit Margin	0.89	1.05	There is decrease in Operating profit ratio due to IndAS effect wherein the notional profit/loss of current investments have been factored in.
Net Profit Margin %	58.6%	111.3%	There is decrease in net profit ratio due to IndAS effect wherein the notional profit of current investments have been factored in.
Return on Net worth %	6.17%	14.21%	There is decrease in Return of Net Worth due to IndAS effect wherein the notional loss of current investments have been factored in and due to decrease in revenue from operations.
EPS	2.97	6.39	There is decrease in EPS due to IndAS effect wherein the notional loss of current investments have been factored in and due to decrease in revenue from operations.
P E Ratio	20.71	8.69	There is increase in PE ratio due to IndAS effect wherein the notional loss of current investments have been factored in and due to decrease in revenue from operations.

	For and on Behalf of Board of Directors Informed Technologies India Limited
Date: August 12, 2025 Place: Mumbai	Sd/- Gautam Khandelwal Non-Executive Chairman DIN: 00270717