Nakoda Group of Industries Ltd Management Discussions

CORPORATE OVERVIEW

Nakodas group is a Leading manufacturer of Tutti Fruity (Diced Chelory) also called as "Papaya Preserve", Karonda Cherries (Indian Cherries), Sweet lime peels, Orange Cut Peels, All Variety of Jams, fruit pulp, Sauces, Canned Vegetables and Frozen Fruits & Vegetables; and also deals in preparation, processing, trading of all types of Dry Fruits, Roasted and Salted Nuts, Popcorns, Sesame Seeds Hulled Auto dry, Spices, Fox Nuts (Makhanas), Cotton and cotton bales, chia seeds, sabja seeds, Amla Candy (Sweet & Chatpata), Gulkand, Amla Powder, Amla Murabba, Invested Sugar Syrup etc.

Nakodas Group has kept its legacy to make people fall in love with their most delicious, healthy and natural products. Nakodas Group brings you the finest natural ingredients from all around the world to satisfy your heart with its delightful taste.

Since 1998 we are existing exporter of all above items in Middle East & European Countries. Our Company has around 80% export oriented business and rest is on domestic market of India. Our factory is situated in heart of Nagpur which is also known as the heart of India as it is located centrally to all the conveniences. Hence, we are very conveniently making supplies of the above products very promptly & regularly with less loss of time to the states of India. Our Major Clients are Ice-Cream Factories, Bakeries, Sweets & Namkeens Factories, Airline Companies, Railway Catering & Indian Military, Cotton and cloth Mills, Food factories and Pharmaceutical companies etc.

The Financial statements are prepared in accordance with accounting principles generally accepted in India, including the Accounting Standards notified under the Companies Act, 2013 ("the Act") read with Section 133 of the Companies Act, 2013. Your Management accepts responsibility for the integrity and objectivity of the financial statements, as well as for the various estimates and judgments used therein. These estimates and judgments relating to financial statements are prudently made to reflect in a true and fair manner the form and substance of transactions. This also enables in reasonably presen ting the Companys state of affairs and profits and cash flows for the year ended March 31 st , 2025.

ECONOMY OVERVIEW

Indias economy remained relatively shielded from the gloomy global outlook and emerged as the fastest-growing major economy in the world. The domestic economy demonstrate remarkable resilience to global headwinds during FY 2025.

The Indian food industry is poised for huge growth, increasing its contribution to world food trade every year. In India, the food sector has emerged as a high-growth and high-profit sector due to its immense potential for value addition, particularly within the food processing industry.

SWOT ANALYSIS

STRENGHTS

1. Trained Technical Staff

2. Experienced Management

3. Advanced Technology

4. Innovative Work Techniques

5. International Business Relation

6. Quality Products

WEAKNESS

1. Taxation Structure

2. Labor Problems

3. Delayed Payment Cycle

4. Poor Infrastructure

5. Transportation Issues

6. Supply of Low Quality of Raw Material

OPPORTUNITIES

1. International Business

2. Globally Recognition of Products

3. Innovative Technology to Reduce Cost

4. High Sales & Profit Volume

5. Changes in Government Policies to Support SME

THREAT

1. Poor Monsoon

2. Low Work Productivity from Labor

3. Political Interference in Government Policies

4. International Business Policy Changes

5. Economy Policy Changes

Review of Operations:

In this volatile environment, your Company believes in long term profitable and sustainable growth. Your Company maintained a forward looking approach to ensure that it is well prepared for new opportunities and handle new challenges with speed. Since the success of your Company depends on the ability of the business to keep understanding the changing environment and to keep adapting its responses in a seamless manner it continued to focus on realigning its initiatives internally and externally. Your Company focused on the principles of continuous excellence to drive efficiencies.

Your company has achieved overall turnover of Rs. 46.25 Cr. in Financial Year 2024-25 as against the turnover of Rs. 47.12 Cr. in the previous year.

FORWARD LOOKING STATEMENTS

Statements in this report describing the Companys objectives, projections, estimates and expectations may constitute "forward looking statements" within the meaning of applicable laws and regulations that involve risks and uncertainties. Such statements represent the intention of the Management and the efforts being put into place by them to achieve certain goals. Actual results might differ materially from those either expressed or implied in the statement depending on the circumstances. Therefore, the investors are requested to make their own independent assessments and judgments by considering all relevant factors before making any investment decision. The Company assumes no responsibility in respect of the forward looking statements herein, which may undergo changes in future on the basis of subsequent developments, information or events.