Mega Nirman & Industries Ltd Management Discussions

The Management Discussion and Analysis Report of your company for the financial year ended on 31^st March, 2025 are as under:

a. Industry Structure and Development

The Company is involved in the business of EV (Electric Vehicle) charging based solutions.

We offer a comprehensive range of EV charging solutions, including AC and DC chargers for both individual and commercial use.

Our services extend beyond hardware to include installation, maintenance, and app-based solutions for locating and managing charging stations, which is available on the play store.

Were also actively partnering with businesses to create a more robust and interconnected EV charging network.

Were leveraging cutting-edge technologies like IoT, and cloud computing to optimize charging efficiency, enhance user experience, and integrate seamlessly with smart grids. Our app- based platform provides realtime information, booking capabilities, and payment options, making EV charging convenient and accessible. By combining advanced technology with a user-centric approach, were driving the adoption of electric vehicles and contributing to a more sustainable transportation landscape

During the current financial year the Company has made total turnover of Rs. 7.82 Crores.

b. Outlook, Opportunities and Threats

Mega Nirman & Industries Limited has very strategically built the business to achieve profitable growth while maintaining a healthy Balance Sheet. In times like now, the Company is ahead in the game to not only follow through on the existing growth plans but capitalize on the market opportunity aiming for superior results.

Opportunities:

• Increased scalability in adjacent categories

• Advent of new digital platforms

• Advanced manufacturing facilities

• Reinforcing the deep discounting proposition

• Replicability and scalability across developing countries

• Business-friendly government policies

Threats:

• Low-cost end-to-end business model being adopted by existing or new competitors.

• Increase in cyber threats.

FINANCIAL PERFORMANCE OVERVIEW

1. Balance sheet analysis:

A comparative table showing synopsis of FY 2025 vs. FY 2024 is provided below:

(Amount in ‘00)

Particulars	2025	2024
Equity And Liabilities
Share capital	334750.00	334750.00
Reserves and surplus	974398.85	969105.07
Net worth	1309148.85	1303855.08
Non- current liabilities
Current liabilities	96366.24	654351.00
Total	14,05,515.09	19,58,206.08
ASSETS
Non-current assets	2,08,697.82	8,73,029.26
Current assets	11,96,817.27	10,85,176.82
Total	1405515.09	19,58,206.08

2. Profit and Loss analysis:

A comparative table showing synopsis of FY 2025 vs. FY 2024 is provided below:

(Amount In 00)

Particulars	Year ended March 31, 2025	Year ended March 31, 2024
Income	7,82,503.18	23,971.12
Total Expenditure	7,75,418.64	77,346.77
Net Profit/(Loss) before Tax (PBT)	7,084.54	(5,337.65)
Provision for Income Tax-Current	1,557.96	--
Provision for Deferred Tax	232.80	37.75
Profit for the period	5,293.78	(53,413.40)

SEGMENT WISE PERFORMANCE:

The Company has mainly one reportable business segment; hence no further disclosure is required under Indian Accounting Standard (Ind AS) 108 on Operating segment.

RISKS AND CONCERNS:

Please refer to Para 12 of the Boards Report

HUMAN RESOURCES:

Please refer to Para 13 of the Boards Report

INTERNAL CONTROL SYSTEMS:

Please refer to Para 18(xi) of the Boards Report

CAUTIONARY STATEMENT:

The statements made in this report describe MNILs objectives, expectations and projections that may be forward looking statements. The actual results might differ materially from those expressed or implied depending on the economic conditions, government policies and other incidental factors, which are beyond the control of the Companies Management.