Jattashankar Industries Ltd Management Discussions

Annexure II

The Management of JATTASHANKAR INDUSTRIES LIMITED presents its report covering performance and outlook of the Company. The Management accepts responsibility for the integrity and objectivity of the financial statements. However, investors and readers are cautioned that this discussion contains certain forward-looking Statements that involve risk and uncertainties.

Companys Business:

Company is mainly engaged in the business of manufacturing and processing of polyesters yarns and the same falls under man-made fibre industry which is a part of textile industry. Processed Yarn are used at engaged in manufacturing of texturised, twisted, high bulk and dyed yarns which are used for shirtings, suiting upholstery, Elastic tape, Narrow woven fabrics, knitting, labels, curtains, and narrow Woven Elastic Tape etc.

Segment-wise Performance

Company operates only in one segment as the Manufacturer of Polyester Dyed Yarn, High Bulk Yarn, Cotton Dyed Yarn and other fancy Dyed Yarn and performance of same are reflected in financial statement. The Company is also engaged in the business of manufacturing of Woven elastic tapes and these activities of the Company revolve around the main business and as such, there are no separate reportable segments.

Risk and Concern

The Government policies and volatile economic environment have a bearing on the overall performance of the company. Continuous Quality Improvement as well as maintaining a balance between the quality and price of products is the need of hour as there are different demand pattern all over the world.

Insurance

All the insurable interest of your company including inventories, building, plant and machinery and other assets are adequately insured.

Information Technology

Companys Head Office (Mumbai) and factory (Silvassa) is connected with cloud computing system. The head office (Mumbai), Computers softwares are updated with Office 365 for better and fast processing work.

Internal Control Systems and its Adequacy

The Company has a proper and adequate internal control system to ensure that all resources are put to efficient use and protect against unauthorised use or disposition. The Company takes adequate steps to review and monitor working of internal control system. The Audit Committee periodically reviews the internal control system of the Company.

Outlook

1. During Current year company has sold its whole plant and machineries at Silvassa factory as incurred operational losses

2. Company is exploring good opportunity to diversification of resources and archive better revenues to optimize the interest of the stakeholder.

Human Resources Management / Industrial Relation Front

Human Resource is the back-bone of achieving organisation excellence. The Company continuously strives for improvement of its human resources. It regularly organises various programmes to improve productivity and competency of its employees.

Cautionary Statement

Statements Made in this Management Discussion and Analysis may be “forward looking statements” within the meaning of applicable laws and regulations. These statements are based on certain assumptions and expectations of the future events that are subject to risks and uncertainties. Actual future results and trend may differ materially from historical results, depending on variety of factors like changes in economic conditions affecting demand/supply, price conditions in which the Company operates, Government regulations, tax laws and other statutes and incidental factors.

Place: Mumbai
Date: 30/05/2025	By Oder of the Board
	For Jattashankar Industries Limited
	Sd/-	Sd/-
	Jattashankar Poddar	Sharad Poddar
	Managing Director	Director
	DIN: 00335747	DIN: 00335806