Kusam Electrical Industries Ltd Management Discussions

ANNEXURE - III

The Management of KUSAM ELECTRICAL INDUSTRIES LIMITED presents its Analysis report covering performance and outlook of the Company. The Report has been prepared in compliance with the requirements of Regulation 34(2) (e) of SEBI (LODR) Regulations, 2015. The Management accepts responsibility for the integrity and objectivity of the financial statements. However, certain statements made in this Report relating to outlook, expectations, etc., may constitute forward looking statements within the meaning of applicable laws and regulations and may differ from actuals. Several factors could make a significant difference to the Companys operations, including climatic conditions, economic conditions affecting demand and supply, government regulations, revision in government policies, taxation and natural calamities, over which the Company does not have any control.

Industry Structures and Developments

The Electronic instruments industry has witnessed steady growth in the recent past. The Indian government has taken a series of positive steps to support the Electronic Instruments industry in this country.

Your Company work hard to meet the competition as well as to enable to maintain long standing business relationship

Opportunity and Threats

There are ample opportunities in the business of the Company due to rapid industrialization of the country. However, the imports specially from China is area of concern which the Company is trying to mitigate by procuring bulk orders at competitive rates. The management of the Company is optimistic about the future operations of the company.

Segment

The Company has only one segment i.e. trading in Electronic & Electrical Instruments, Accessories etc. The financial performance of the Company during the financial year 2024-2025 was as under.

Particulars	2024-2025	2023-2024
	(In Rs.)	(In Rs.)
Gross Income	10,10,33,150	7,17,96,617
Profit Before Interest and	51,52,439	25,84,787
Depreciation
Profit Before Exceptional & Extraordinary items & Tax	39,69,894	15,27,411
Exceptional items	-	-
Extraordinary items	-	-
Net Profit After Tax	30,51,698	8,66,842

Outlook

The Management of the Company is focusing on procuring bulk orders at competitive rates. The initative taken by the company has started showing good results. The Company is confident of improved performance during the current year.

Risks and concerns

The Company has taken adequate preventive precautionary measures to overcome all negative factors responsible for low trend to ensure steady growth.

Internal Control Systems and their adequacy

The Company has an adequate internal control system commensurate with the size and complexity of the organization. The Company has undertaken a comprehensive review of all internal control systems to take care of the needs of the expanding size of the Company. A system of internal audit to meet the statutory requirement as well as to ensure proper implementation of management and accounting controls is in place. The Audit Committee periodically reviews the adequacy of the internal audit functions. The internal control is designed to ensure that the financial and other records are reliable for preparing financial statements and other data, and for maintaining accountability of persons.

Human Resources

The Company treats its human resources as its important asset and believes in its contribution to the allround growth of the Company. The Companys HR philosophy is to establish and build a high performing organization, where each individual is motivated to perform to the fullest capacity to contribute to developing and achieving individual excellence and departmental objectives and continuously improve performance to realize the full potential of our personnel.

Disclosure of Accounting Treatment

The Company has followed the precribed Accounting Statndands in the preparation of financial Statements.

Cautionary Statement

Statement in this Management Discussion and Analysis Report describing the Companys objectives, projections, estimates, expectations or predictions may be ‘forward-looking statements within the meaning of applicable Securities laws and Regulations. Actual results could differ materially from those expressed or implied. The Company undertakes no obligation to publicly update or revise any forward looking statements, whether as a result of new information, future events or otherwise. Readers are cautioned not to place undue reliance on these forward-looking statements that speak only as of their dates.

	For and on behalf of the Board of Directors
	Sd/-
	Navin Chandmal Goliya
Place: Mumbai	Whole time Director
Date: 13/08/2025