Integrated Capital Services Ltd Management Discussions

The Company renders Business Advisory and Consulting Services. The Company is a Public company incorporated in India and has its registered office in Delhi. The equity shares of the Company are listed on BSE Limited.

The service areas of the Company are affected by technological changes and require adopting newer and efficient processes.

The expertise, experience and knowledge base of the Companys directors and managerial personnel attracted opportunities in areas of Services. The Company had developed relationships with its clients and these have been maintained over years. These relationships are also sources of business for the Company.

The Company endeavors for skill upgradation, which are also drawn from cross-learning.

The Company encourages greater use of advanced knowledge to improve its Services. Employee training and data preservation and protection concerns are addressed on an ongoing basis.

The growing economy is providing increasing opportunities to the Company.

The Company is in a single reportable segment only, i.e., Consulting Services.

The Company has adequate internal control system commensurate with the size and nature of business. All transactions entered into by the Company are subject to checks and balances at various levels of management, are duly authorized and recorded correctly.

The Board of Directors and the Audit Committee of the Board of Directors periodically review the adequacy and effectiveness of internal control systems.

The internal control system is organized and implemented as per principles and criteria set out by the management from time to time. The Company has adopted Internal Finance Control Policy for ensuring orderly and efficient conduct of its business, safeguarding its assets, detecting and preventing frauds and errors, maintaining accurate and complete accounting records, and timely preparation of reliable financial information.

The Company has prepared its annual accounts as at/for the year ended March 31, 2026 in accordance with IND-AS.

Statements of Financial Accounts of the Company are for the year ended March 31, 2026 and is available on the website of the Company, www.raas.co.in.