Natura Hue Chem Ltd Management Discussions

Management Discussion and Analysis as required under Regulation 34 of SEBI (LODR) Regulations, 2015 read with Schedule V of the said Regulations, forms part of this Boards Report as follows:

FORWARD- LOOKING STATEMENT

This report contains forward-looking statements based on certain assumptions and expectations of future events. The Company, therefore, cannot guarantee that these assumptions and expectations are accurate or will be realized. The Companys actual results, performance or achievements can thus differ materially from those projected in any such forward-looking statements. The Company assumes no responsibility to publicly amend, modify, or revise any forward-looking statements, on the basis of any subsequent developments, information or events.

BUSINESS OVERVIEW

During the financial year ended March 31, 2026, the Company continued to focus on strategic consolidation and strengthening its operational framework while evaluating opportunities for future business growth. The Company did not generate any revenue from its core operations during the year. However, it earned other income amounting to 8.96 lakhs, primarily comprising interest income and other incidental receipts.

The total income for the year stood at 8.96 lakhs, while the total expenditure amounted to 126.37 lakhs, resulting in a Loss Before Tax of 117.41 lakhs. As there was tax expense of 0.09 lakhs during the year, the Net Loss for the financial year also stood at 117.50 lakhs.

The loss incurred during the year was primarily attributable to the absence of operating revenue and the fixed administrative and statutory expenses necessary to maintain the Companys corporate and regulatory compliance. Consequently, the Company reported a negative Earnings Per Share (EPS) of (2.53).

The management continues to explore viable business opportunities, strategic collaborations, and operational initiatives aimed at reviving the Companys core business activities. Simultaneously, the Company remains focused on prudent cost management, strengthening governance practices, and enhancing operational efficiency with the objective of creating sustainable long-term value for its stakeholders.

SEGMENT WISE REPORTING

During the year under review, Company has operated through a single segment i.e. Management Consultancy Services only.

MARKETING

The Company is making all efforts to revamp its marketing in new areas and hopes for good results in the current year.

SWOT

Our strength is our determination, weakness is the low equity base, opportunities are multiples and threats are practically none.

RISK AND CONCERNS

In any business, risks and prospects are inseparable. As a responsible management, the Companys principal endeavor is to maximize returns. The Company continues to take all steps necessary to minimize losses through detailed studies and interaction with experts.

INTERNAL CONTROL

The Company has an internal control system, commensurate with the size of its operations, adequate records and documents were maintained as required by laws. The Companys Audit Committee reviewed the internal control system. All efforts are being made to make the internal control system more effective. The financial highlights are as under: - (Rs. In Lakhs)

INDUSTRIAL RELATIONS

There is no change in nature of the business of the company. There are no regular employees employed with the company. The Management of the Company is cordial with each other and terms of company in the industry remain cordial with other players on the market.

DETAILS OF SIGNIFICANT CHANGES IN KEY FINANCIAL RATIOS, ALONG WITH DETAILED EXPLANATIONS

The Key financial ratios are given below. Further details of the significant changes in the ratios i.e. change of 25% or more as compared to the immediately preceding financial are given below: