Jupiter Infomedia Ltd Management Discussions

The management of Jupiter Infomedia Limited accepts responsibility regarding the objectivity and integrity of the information and financial statements. The financial statement has been accounted for in the most authentic and prudent way possible. The form and substance of transaction rationally presents the state of affairs, profile and cash flow for the year 2024-2025.

The Company

Jupiter Infomedia Limited (the Company), founded in 2005 is a web-infomedia company that owns and manages three distinct online portals related to Business (JimTrade.com), Encyclopaedia (IndiaNetzone.com) Yellow pages (JimYellowpages.com) and SME news Portal (Jimsmenews.com). With these four leading portals the company gained over a decade s experience in e-commerce.

JimTrade.com

JimTrade.com is Indias largest Business-to-Business (B2B) Directory with a database of 5,00,000+ product profiles listed under 21,000+ product categories. JimTrade aims to be a profitable sourcing tool for B2B buyers to help them save on procurement cost with competitive pricing from multiple manufacturers across India.

IndiaNetzone.com

IndiaNetzone is the largest free encyclopedia of India with lakhs of articles providing in-depth information on Arts, Entertainment, Health, Sports, Society, Travel and anything that is related to India. These articles are researched and written by a well-trained editorial team at Kolkata. During the last year, thousands of articles have been updated to offer impeccable information to the readers.

IndiaNetzone.com has more than 1,00,000 subscribers for weekly e-newsletter which helps them stay informed about latest published articles on the portal. Readers are allowed to subscribe for the particular topic of their interest on IndiaNetzone, which in turn creates a specific target reader group for each section of this online encyclopaedia.

For IndiaNetzone.com, the Company entirely intends to focus on quality content development with in-depth information as the project has endless scope for research and content creation. The content focuses on eccentric and rare facts about India that gives long-term value to information provided. The Company has invested its resources to enhance the websites visibility and content base. The Company s dedication to this process continues, and it anticipates further improvements in quality and visibility in the coming year.

JimYellowpages.com

JimYellowPages.com is an online Yellow-page Directory of India that provides comprehensive information about 10,00,000+ Indian Business Organizations and Companies along with their complete details like contact, products and services. The database of this portal is continuously updated throughout the year to stay at par with the current market requirement.

1. Industry Structure and developments.

During the last financial year, the Company continued to update and manage the contents of the portals. Though, web infomedia or online publications offers vast opportunities in terms of growth and visibility, to manage and update these verticals is capital intensive and it takes long time before it turns profitable. Jineshwar Securities Private Limited, a wholly owned subsidiary of the Company, has contributed significantly to the growth of the Company s profitability during the last financial year. With its focus on investment in equity shares based on extensive research, Jineshwar Securities Private Limited performed well last year and continues to deliver impressive results. It remains a vital component of the Company s investment portfolio.

2. Opportunities in Internet based Business

India has the fastest growing e-commerce sector in the world, and this is expected to multiply in next couple of years..

3. Threats

Being the Company that is in technology segment, the company faces the risk of obsolescence on account of innovation or new product development.

The portals have direct competition from other portals and publications in terms of revenue generation.

4. Segment wise or product-wise performance

The Company s business activity is bifurcated in two segments namely Web based Solutions and Investments services.

Accordingly the performance is given below :

5. Outlook

MSME sector is considered to be the backbone of Indian economy contributing to 45% of the total industrial output of the country. Considering all these factors, the three leading verticals of Jupiter Infomedia Limited shows immense growth opportunities for content development.

6. Risk and concerns.

The Company faces general risk inherent in any business, including political, legal, geographical, economic, environmental etc. and takes appropriate steps to mitigate them and reduce their impact to the extent possible. The Company has continued its drive towards stringent cost-cutting measure and adopted continuous review of its activities.

7. Internal Control System and their adequacy

The Company remains committed to maintain internal control systems and procedures designed to provide reasonable assurance for orderly and efficient conduct of business and security of its assets and for preventing their unauthorized use or disposition and detecting frauds or irregularities, if any.

The Company has laid enormous significance to develop internal control systems relating to all aspects of the business and has well-documented operational plans & policies which are key to any organization for operational efficiency at all levels. The internal control system is designed to ensure that financial and other records are reliable for preparing financial information and other data and for maintaining accountability of assets.

Additionally, the Statutory Auditors, as a part of the audit process, review IT systems for effectiveness of the controls. The Statutory Auditors also present their observations to the Audit Committee on financial statements including the financial reporting system.

8. Discussion on financial Operational with respect to Operational Performance Share Capital

The paid-up share capital of the company as on March 31, 2025, stands at Rs. 1,002 Lakhs divided into 1,00,20,000 equity shares of Rs. 10/- each fully paid up.

Reserves and Surplus

The Reserves and Surplus is Debit / Negative Rs. 49.32 Lacs as at the end of the financial year 2024-25.

Total Income

The total income during the year was Rs. 117.90 Lacs

Profit / Loss

Profit for the year was Rs. 52.99 Lacs during the year as against the Loss of Rs. 147.59 Lacs in the previous year.

9. Material developments in Human Resources / Industrial Relations front, including number of people employed

Our people are our key assets. We have been able to create a work environment that encourages proactiveness and responsibilities. The relationship with employees has been harmonious during the year. The company continues to lay emphasis on developing and facilitating optimum human performance. During the year, the number of employees on-roll is 29.60

10. Details of significant changes (i.e. change of 25% or more as compared to the immediately previous financial year) in key financial ratios, along with detailed explanations therefor, including:

*Not Applicable as Company does not have any inventory

The debtors turnover ratio has been reduced to 9.60 times in FY 2024-25 as against 36.95 times in the previous year primarily due to significant reduction in turnover.

The Current Ratio has improve from 167.32 times in previous year to 95.92 times in financial year 2024-25, Net Profit Margin has increased from 3570.73 % in previous year to -1902.36% in financial year 2024-25 and Return on Net Worth went up from 6.96 % in previous year to -14.99 % in financial year 2024-25, Increased due to profit during the year.

CAUTIONARY STATEMENT

Statement in the Management Discussion and Analysis describing the Companys objectives, projections, estimate, expectations on a go " forward looking statements " are within the meaning of applicable securities laws and regulations. Actual results could differ materially from those expressed or implied. Important factors that could influence the Companys operations include economic developments within the country, demand and supply conditions in the industry, input prices, changes in government regulations, tax laws and other factors such as litigation and industrial relations.