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

The rise of automation, Artificial Intelligence (AI), and Machine Learning (ML) is creating significant changes across the IT industry. As part of this transformation, our existing customer has transitioned to AI-driven solutions and has subsequently moved away from traditional outsourcing services.

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 12,051.01 Thousand as Revenue From Operations.

4. 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.

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

5. 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.

6. FINANCIAL PERFORMANCE & OPERATIONS

During the financial year under review, the Company recorded Revenue from Operations of INR 12,051.01 Thousand, compared to INR 21,142.32 Thousand in the previous year. The Total Income for the year stood at INR 37,533.67 Thousand, as against INR 55,761.95 Thousand in the preceding financial year.

7. ASSOCIATE COMPANY AND CONSOLIDATED STATEMENTS

Your Company has one associate company, namely Entecres Labs Private Limited (ELPL). During the financial year 2025-26, ELPL recorded a total consolidated revenue of INR 1,73,107.73 Thousand and reported a net profit after tax of INR 5,574.25 Thousand.

The Consolidated Financial Statements of the Company for the financial year 2025-26 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.

8. 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, 2026, the Company had a total of 13 employees on its roll, supported by a competent and committed team that continues to contribute meaningfully to the Companys operations.

9. DETAILS OF SIGNIFICANT CHANGES:

Ratios	2026	2025	Reason for change
Debtors Turnover ratio	4.83	6.62	The ratio decreased from 6.62 to 4.83, indicating a slower collection of receivables during 2026. This may be due relatively slower realization of outstanding dues compared with the previous year.
Interest coverage ratio	8.11	35.76	There is decrease in Interest coverage ratio due to IndAS effect wherein the notional profit of current investments have been factored in.
Current ratio	41.22	38.93	The current ratio increased marginally, reflecting a higher level of current assets relative to current liabilities. The company continues to maintain a very strong short-term liquidity position.
Debt equity ratio	0.01	0.01	-
Operating Profit Margin	0.43	0.89	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 %	7.74%	58.6%	There is decrease in net profit ratio due to IndAS effect wherein the notional loss of current investments have been factored in.
Return on Net worth %	0.44%	6.17%	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	0.22	2.97	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	445.45	20.71	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: 13th August 2026 Place: Mumbai

Sd/- Gautam Khandelwal Non-Executive Chairman DIN: 00270717