Oasis Tradelink Ltd Management Discussions

Global economy

In FY 2025-26, the global economy demonstrated resilience during FY 2025-26 despite persistent geopolitical tensions, trade policy uncertainties and financial market volatility. Global growth remained moderate, supported by steady domestic demand in several major economies and easing inflationary pressures. However, growth prospects varied across regions, with advanced economies experiencing subdued expansion while emerging market and developing economies continued to contribute significantly to global economic growth. Central banks adopted a cautious approach towards monetary policy amid evolving inflation dynamics, while geopolitical conflicts, supply- chain disruptions and trade barriers remained key risks to the global economic outlook."

Advanced economies showed divergent performance:

The U.S. expanded by 2.5%, driven by consumer demand and technology investments. The Eurozone registered marginal growth of 0.4%, constrained by energy costs and debt concerns. Emerging and developing economies remained the key growth drivers with an average growth of 4.3%, supported by Chinas industrial rebound and Indias strong domestic demand. Global inflationary pressures moderated further during FY 2025-26, supported by easing supply-chain constraints and tighter monetary policies across major economies. Nevertheless, inflation remained above central bank targets in several jurisdictions due to elevated energy prices, geopolitical uncertainties and persistent core inflation. Central banks largely maintained a cautious policy approach while balancing inflation control with economic growth objectives

Indian Economy

The Indian economy continued to demonstrate strong resilience during FY 2025-26, supported by robust domestic consumption, sustained government capital expenditure, healthy corporate balance sheets and ongoing structured reforms. India remained one of the fastest-growing major economies globally, benefiting from a stable macroeconomic environment, expanding digital infrastructure and increasing private sector participation. Inflation remained broadly within the Reserve Bank of Indias comfort range for most of the year, while easing monetary conditions and improved liquidity supported economic activity. Growth in manufacturing, services and infrastructure sectors, coupled with rising investment and employment opportunities, contributed positively to the countrys economic performance.

The Governments continued focus on infrastructure development, ease of doing business, digital transformation and production-linked incentive (PLI) schemes further strengthened the investment climate. However, global geopolitical uncertainties, commodity price volatility and external trade challenges remained key risks to the economic outlook.

Outlook

Indias economic outlook remains positive, supported by strong domestic demand, increasing public and private investments, favourable demographics and ongoing policy reforms. Continued emphasis on infrastructure creation, manufacturing expansion, digitalization and financial inclusion is expected to drive sustainable economic growth. While global uncertainties and inflationary pressures may pose challenges, the Indian economy is well-positioned to maintain its growth momentum and remain among the fastest-growing major economies in the world.

Industry Overview

Major consumer goods companies are now focused on meeting the demand for ready-to-cook meals, snacks, edible oils, pulses and juices, especially with consumer preferences shifting from unbranded to branded products following COVID. This is leading to a greater demand in the packaged food market in India.

The Indian retail industry continued to witness robust growth during FY 2025-26, driven by rising disposable incomes, rapid urbanization, changing consumer preferences and increasing digital adoption. India remains one of the worlds largest and fastest-growing retail markets, supported by a large consumer base, expanding middle class and favorable demographic profile. The sector benefited from growing penetration of e-commerce, omnichannel retailing and digital payment systems, which enhanced consumer convenience and expanded market reach.

Organized retail continued to gain market share, supported by investments in technology, supply chain modernization and customer experience initiatives. Growth in sectors such as apparel, consumer durables, food and grocery, healthcare, and lifestyle products contributed significantly to the industrys expansion. Government initiatives promoting digital infrastructure, ease of doing business and logistics development further strengthened the retail ecosystem.

BUSINESS OVERVIEW:

Our Company was originally incorporated at Ahmedabad as "M/S Oasis Tradelink Private Limited" on 20th November, 1996 under the provisions of the Companies Act, 1956 vide certificate of incorporation issued by the Registrar of Companies, Gujarat, Dadra and Nagar Havelli. Our Company was converted in to a Public Limited Company and consequently the name was changed to "M/S Oasis Tradelink Limited " vide fresh certificate of incorporation dated 22nd August, 2013 issued by the Registrar of Companies, Gujarat, Dadra and Nagar Havelli.

Our Company is registered under the Companies Act, 1956 with registration no. U51909GJ1996PLC031163.

In the past, Oasis manufactures and markets the following products:

• Refined Cottonseed Oil

• Pure Groundnut Oil

• Refined Groundnut Oil

• Refined Sunflower Oil

• Refined Corn Oil

• Pure Mustard Oil

• Refined Soybean Oil

Currently the operation of the company stood suspended and company is not doing any business.

The Registered Office of our Company is situated at U-23, Narmada Complex,Behind Central Bank, Panchbhatti,Bharuch-392001, Gujarat, India.

Opportunities:

• Sharp increases in demand of branded oil

• Increase in awareness regarding adulteration and increased health consciousness amongst people has further aided the growth of the organized sector

• Growing population needs more oil

• The increasing interest of the global investors in the sector.

• The nascent stage of the new distribution channels offers an opportunity for development.

• Rapid de-regulation in the industry

Threats:

• The treats of low price competition

• A large number of domestic as well as multinational players

• Highly competitive industry

• Threat of cheap imports

• The companys products have not yet developed the requisite brand image and hence get substituted with other refined edible oil brands especially in the urban markets

• Lack of quality has emerged as a major concern because of the Quick- buck Route being followed in the industry.

• Change in Government policies like increase in import duty.

SEGMENT-WISE OR PRODUCT-WISE PERFORMANCE.

The Company is not carrying any manufacturing operations. As such, Key financial ratios like Debtors Turnover, Inventory Turnover, interest coverage ratio, Debit Equity ratio etc. is not applicable

RISKS AND CONCERNS.

The Company being non-operative, there are no major risks which may have major impact on the Company. Risks and concerns related to finance, taxation, compliance etc. are being managed adequately and efficiently by the Board / Committee of Directors of your Company

INTERNAL CONTROL SYSTEMS AND THEIR ADEQUACY

Since the Company has not undertaken any significant business or operating activities during the year under review, the internal control requirements relating to operational activities are presently limited.

MATERIAL DEVELOPMENTS IN HUMAN RESOURCES / INDUSTRIAL RELATIONS FRONT

During the year under review, the Company did not undertake any significant business or operational activities. Accordingly, there were no material developments in the Human Resources or Industrial Relations front.

As on 31^st March, 2026, the Company had no employees on its rolls. The Company continues to comply with the applicable statutory requirements relating to Human Resources and Industrial Relations, as and when applicable

DISCUSSION ON FINANCIAL PERFORMANCE WITH RESPECT TO OPERATIONAL PERFORMANCE:

The company is not currently doing any business and during the year the income from revenue is Nil.

FINANCIAL RATIO:

Particulars	2025-2026	2024-2025
1 Debtors Turnover	-	-
2 Inventory Turnover	-	-
3 Interest Coverage Ratio	-	-
4 Current Ratio	0.0379	0.1548
5 Return on Equity ratio	0.66	-2.09
6 Net Profit Ratio	-	-

CAUTIONARY STATEMENT:

Statements in this management discussion and analysis of financial condition and results of operations of the Company describing the companys objectives, expectations or predictions may be forward looking within the meaning of applicable Securities Laws and Regulations. Forward looking statements are based on certain assumptions and expectations of future events. The company cannot guarantee that these assumptions and expectations are accurate or will be realised. The company assumes no responsibility to publicly amend, modify or revise forward looking statements on the basis of any subsequent development, information or events. Actual results may differ materially from those expressed in the statement. Important factors that could influence the companys operations include governments strategy relating to acquisition of naval platforms, changes in government regulations, tax laws, economic developments within the country and such other factors globally.

FOR, OASIS TRADELINK LIMITED

Oasis Tradelink Limited

Sd/-

Paritoshbhai Pravinchandra Modi

Managing Director

DIN: 02682656

Date : 02.09.2026

Place : Bharuch