Innovative Ideals and Services India Ltd Management Discussions

1. Industry structure and developments Overview.

Fiber to the Home (FTTH), also known as Fiber to the Premises (FTTP), involves the installation of optical fiber from a central hub directly to individual buildings including homes, apartment complexes, and businesses to deliver unprecedented high-speed Internet access. FTTH significantly boosts connection speeds for users when compared to existing technologies.

FTTH represents a significant leap forward in connectivity because it offers connection speeds that dramatically surpass those provided by many current technologies. By enabling ultra-fast data transmission, FTTH supports modern applications such as streaming high-definition video, real-time communication, and advanced data services that are integral to both personal and professional activities.

The advantages of FTTH extend beyond raw speed. This technology facilitates improved network reliability and lower latency, which are critical for both enterprise operations and everyday consumer applications. In todays connectivity-driven world, the rhetoric surrounding FTTH emphasizes its role in future-proofing communications infrastructure and supporting digital transformation initiatives within various sectors.

2. ADVANTAGE INDIA

India Is the worlds 2nd largest telecommunications market, with 1.186 billion subscribers as of November 2017 with 70 per cent of the population staying in rural areas, the rural market would be a key growth driver in the coming years

Telecom penetration in the nations rural market reached 56.54 per cent, as of

November 2017. o India became the 2nd largest internet market in December 2014 o The government of India has introduced Digital India programme under which all the sectors such as healthcare, retail, etc. will be connected through internet

The country has a strong telecommunication infrastructure

In terms of telecommunication ratings, India ranks ahead of its peers in the West and Asia the government has been proactive in its efforts to transform India into a global telecommunication hub; prudent regulatory support has also helped

National Telecom Policy 2012 calls for unified licensing, full MNP and free roaming

Notes: NBP Mobile Number Portability Source: BMW (Business Monitor International) Report, Internet Mobile Association of India (IAMAI)

3. SWOT-STRENGTH, WEAKNESS, OPPORTUNITY, THREAT

4. Future Outlook / Strategies

Strategic adaptation by utilities Utility companies will continue to employ both new and existing strategies to tackle industry challenges and stay relevant in the evolving energy landscape. This includes embracing new regulations, innovating offerings, and investing in cost-saving technologies to turn challenges into opportunities.

Enhanced customer satisfaction and product launches Our objective is to achieve higher customer satisfaction across our diverse services and newly launched products, helping customers meet their needs more effectively.

Revenue growth through government projects We aim to substantially boost revenue by pursuing government projects, including the supply and deployment of CCTV, FTTH, and solar products.

AI-driven security and automation We are prioritizing AI-based CCTV and home automation solutions, which are anticipated to be major growth areas in the near term.

QR-based audio/video solutions Exploration of QR-based audio/video technologies for security applications to broaden our capabilities.

Design optimization and value engineering We design systems to match specific requirements for optimal equipment utilization. Value engineering remains a core competency to deliver accurate solutions and efficient equipment use.

Export market expansion We are targeting opportunities in export markets and the global potential for our products.

5. Risks, Concerns, Internal Control systems & their adequacy

The Company operates in the import of video door phones and related materials, a business that faces typical industry risks as well as potential imbalances between supply and demand in both domestic and international markets. Foreign exchange rate fluctuations can materially affect our results of operations and financial condition. To address this, the Company maintains a comprehensive Foreign Exchange Risk Management Policy that employs hedging strategies. Broader global and domestic economic and political conditions, which are outside our control, can influence forecasts and directly impact our business activities.

The Company has a Risk Management Policy and a robust Internal Control System in place. The primary aim of these frameworks is to support sustainable growth with stability while fostering a proactive approach to identifying, evaluating, and mitigating risks inherent in the business. To achieve this objective, the Risk Management Policy provides a structured and disciplined method for managing risk and guiding decision-making on risk-related issues.

The Internal Control System is scaled to match the size, scope, and complexity of our operations. We continuously monitor regulatory, financial, operational, environmental, and other business risks, ensuring compliance with all applicable statutory and regulatory requirements and taking timely corrective actions as needed.

6. Discussion on financial performance with respect to operational performance

During the year, the company earned total income of Rs. 373.23 Lakhs (previous year: Rs. 29.90 Lakhs). After all financial adjustments, the company incurred a net Profit after tax of Rs. 100.39 Lakhs.

7. Material Developments in Human Resources

Overview o We regard our employees as key drivers of business success. Our focus is on attracting and retaining top talent, targeting specific skill sets, interests, and backgrounds that will benefit the company. Numerous initiatives have been undertaken to improve organizational efficiency, support process changes, and promote employee engagement, contributing to higher productivity. Significant efforts have also been made to develop leadership and technical/functional capabilities to meet future talent needs.

Workforce o As of March 31, 2025, the company had 16 employees on payroll. We are committed to providing essential training, skills enhancement, and development programs, including time-management training to cultivate required skills among employees. Management maintains cordial, positive relations with staff at all levels, and timely opportunities are consistently offered across the organization.

8. Cautionary Statement

Investors should note that this discussion includes forward-looking statements that involve risks and uncertainties. Terms such as "will," "shall," "anticipate," "believe," "estimate," "intend," "expect," and similar expressions are used to identify these forward-looking statements as they pertain to the Company or its business. The Company does not undertake any obligation to publicly update or revise these forward-looking statements, whether due to new information, future events, or other factors.

Actual results, performance, or achievements may differ significantly from what is stated or implied in these forward-looking statements. Readers should not rely unduly on them, as they reflect expectations only as of the dates indicated.