MANAGEMENT DISCUSSIONS AND ANALYSIS REPORT:
Pursuant to Regulation 34 read with Para B of Schedule V of SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015.
a) Industry Structure and Developments:
The Company is mainly engaged in the business of providing information and communication services.
b) Opportunities and threats:
The Company feels happy to inform that it has established itself in information and communication market. Giving timely and excellent services Company has established dedicated customers whose base is steadily improving. However, the communication market fluctuates according to willingness of the Customers, the company is very much dependent on customers for its growth.
The information and communication industry is important for several reasons. The opportunities for the information and communication industries are efficiency and personalization, real-time data sharing and may more.
The several threats such as Cybersecurity Risks such as Hacking, data breaches, and ransomware attacks Environmental Concerns-High energy use and e-waste could pose a threat on the profitability of the Company.
During the year under review, the market for information and communication industry was highly fluctuating.
c) Outlook:
In the Business support services your company is receiving regular work, not only from its existing clients but is also exploring opportunities from new clients.
In the Financial Sector the share market was very volatile and hence your company taking adequate measures to ensure proper investment decision.
d) Segment wise or product wise reporting
The Company is engaged in information and communication technology services, including software development, IT consulting, networking solutions, software and application testing, training, distribution of IT and telecom products, offshore staffing and related activities. The Company also has business interests in real estate development and financial services. During the year under review, the Company continued to focus on strengthening its existing business operations, improving operational efficiency and responding to evolving market and customer requirements. The Company remains optimistic about the growth prospects of its business and continues to explore new opportunities in domestic and international markets for sustainable growth.
e) Risk and Concerns:
The information and communication industry is posed to several threats such as Cybersecurity Risks, Intense Competition, Environmental Concerns which could be concerning towards the growth and profitability of the Company.
f) Internal Control system and their adequacy:
The Company has a proper and adequate system of internal control proportionate to its size and volume of business. The internal control system of the Company is designed to ensure that the financial and other records are reliable for preparing financial statements and other data for maintaining accountability of assets.
g) Discussion on Financial Performance with respect to Operational Performance:
The Financial Statements are prepared under the historical cost convention in accordance with Indian generally accepted accounting principles and the provisions of Indian Companies Act, 2013. All Income and Expenditure having a material bearing on the Financial Statements are recognized on accrual basis. The Management has taken utmost care for the integrity and the objectivity of these Financial Statements, as well as for various estimates and judgments used therein.
h) Material developments in Human Resources/Industrial Relations front, including number of people involved:
The Company continues to maintain excellent relationship with its buyers and sellers. Relationship with the staff is quite cordial and supportive for continuous human resource development. During the year under review Company performance has improved due to efforts put in by the existing and additional staff recruited.
i) Details of significant changes in following key financial ratios as compared to the immediately previous financial year:
S.No Particulars |
2025-26 | 2024-25 | % Change | Remarks for variation |
1. Current ratio |
2.88 | 1.74 | 65.68% | Overall improvement in Liquidity |
2. Debt- Equity Ratio |
0.29 | 0.78 | -62.13% | Reduced the Debts Significantly. |
3. Debt Service Coverage ratio |
0.00 | 0.00 | 0.00% | No material change. |
4. Return on Equity ratio |
0.15 | 0.02 | 634.69% | Increase in Net Profit |
5. Inventory turnover ratio |
0.57 | 0.99 | -41.81% | Indicates slower movement o inventory during the year. |
6. Trade Receivable Turnover Ratio |
0.25 | 1.24 | -79.72% | Indicates slower realisation of trade receivables and requires closer monitoring of credit terms, collections and outstanding receivables. |
7. Trade Payable Turnover Ratio |
1.10 | 0.24 | 365.84% | Significant increase indicates faster turnover of trade payables, reflecting improved settlement of supplier obligations. |
8. Net Capital Turnover Ratio |
0.75 | 1.11 | -31.96% | Capital is used in the way best possible. |
9. Net Profit ratio |
0.24 | 0.03 | 736.53% | Improved Cost Control |
10. Return on Capital Employed |
0.19 | 0.08 | 155.96% | Improved in Capital utilization. |
11. Return on Investment |
5.74 | 0.88 | 555.57% | Improvement indicates substantially higher returns generated from investments. |
Cautionary Statement:
Statements in the Management Discussion and Analysis describing the Companys objectives, projections, estimates, expectations may be "forward-looking statements" within the meaning of applicable securities laws and regulations. Actual results could differ materially from those expressed or implied. Important factors that could make a difference to the Companys operations include economic conditions affecting demand/supply and price conditions in the domestic and international markets in which the Company operates, changes in the Government regulations, tax laws and other statues and other incidental factor.
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