Omega Interactive Technologies Ltd Management Discussions

The Directors of Omega Interactive Technologies Limited are pleased to present the Management Discussion & Analysis (“MD & A”) Report for the Year Ended March 31, 2025.

1.INDUSTRY STRUCTURE AND DEVELOPMENTS:

The Company is principally engaged in the business of software activities including development and consulting of software.

2.0PPORTUNITIES AND THREATS:

As cost arbitrage no longer remains a competitive advantage, the Indian IT industry is witnessing a paradigm shift in the way services are being delivered. In a move to counterthe effects of regulations in key markets and the widespread adoption of automation, majority of the IT players in India are being forced to rethink their talent model. With a slowdown in demand for traditional outsourcing services, it is imperative for companies to build newer capabilities in emerging technologies such as Cloud, Al, SMAC. However, as companies intend to move up the digital value chain, ensuring robust cyber security frameworks while embracingthe changes brought in by digital disruptions will be a key factor in realizing the industrys future potential. Your company is planning to find a way to tackle all the hindrances and sustain in the vibrant and competitive market conditions.

3.SEGMENT WISE OR PRODUCT-WISE PERFORMANCE:

The company is engaged in single segment. All the activities of the Company are related to its main business. As such there are no separate reportable segments.

4.0UTLOOK:

To make the company operational, the board is making its best effortto implementthe cost reduction measures to the extent feasible. Several cost cutting measures have already been undertaken by the Company. The management is hopeful of achieving better results in the next few years.

5.RISKS AND CONCERNS:

The companys future development would depend upon the operational activities to be undertaken by the Company.

6.INTERNAL CONTROL SYSTEM AND ITS ADEQUACY:

The company is following a proper and adequate system of internal control in respect of all its activities. Further, all transactions entered into by the Company are fully authorized, recorded and reported correctly.

FINANCIAL PERFORMANCE WITH RESPECT TO OPERATIONAL PERFORMANCE: (in Lakhs)

REVIEW OF PERFORMANCE

The Key highlights pertaining to the business operations of the Company for the year 2025-26 have been given hereunder:

. The total revenue from operation of the Company during the financial year 2025-26 is Rs. (15.00) Lakhs against the previous years revenue of Rs. 2997.38 Lakhs

. The total expenses of the Company during the financialyear 2025-26 are Rs. 7.18 Lakhs against the previous years expenses of Rs 2801.25 Lakhs

. The Company has incurred net loss of Rs. against the previous years Profit of Rs. 22.18 Lakhs

Your directors are optimistic about the Companys business and hopeful of better performance with increased revenue and profit in the coming year.

CAUTIONARY STATEMENT:

Statement in the Management Discussion and Analysis describing the Companys objectives, expectations, estimates or predictions may be forward looking within the meaning of applicable securities laws and regulations. Actual results may differ materially from those expressed in the statement due to external factoX 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.