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. OPPORTUNITIES 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 counter the 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 embracing the 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. OUTLOOK:
To make the company operational, the board is making its best effort to implement the 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.
7. FINANCIAL PERFORMANCE WITH RESPECT TO OPERATIONAL PERFORMANCE:
PARTICULARS |
F.Y.2024-25 | F.Y.2023-24 | |
Total Revenue |
2.05 | 9.00 | |
Other Income |
255.46 | 5.31 | |
Total Income |
257.51 | 14.31 | |
Less: Total Expenses |
(98.65) | (23.11) | |
Profit before exceptional items and tax |
158.85 | (8.80) | |
Exceptional Items |
- | - | |
Profit before Tax |
158.85 | (8.80) | |
Less: Tax Expenses |
- | - | |
Current Tax |
(39.98) | - | |
Excess provision for Tax of earlier periods written back |
- | ||
Profit after Tax |
118.88 | (8.80) | |
Earnings per share (EPS) |
|||
Basic |
8.59 | (1.76) | |
Diluted |
8.59 | (1.76) | |
During the year under review, the Company recorded a Total Income of ^257.51 Lakhs for the Financial Year 2024-25 as compared to ^14.31 Lakhs in the previous Financial Year 2023-24.
The Company reported a Profit After Tax (PAT) of ^118.87 Lakhs in Financial Year 2024-25 as against a loss of ^8.80 Lakhs in the Financial Year 2023-24. This turnaround in performance is primarily due to higher other income and better cost management during the year.
The Basic and Diluted Earnings Per Share (EPS) stood at ^8.59 for the year ended March 31, 2025, as compared to ^(1.76) in the previous year.
8. MATERIAL DEVELOPMENT IN HUMAN RESOURCES / INDUSTRIAL RELATIONS FRONT:
The relationship with the staff with all levels remained cordial during the year.
9. DETAILS OF SIGNIFICANT CHANGES IN KEY FINANCIAL RATIO:
Sr. ALIGN=LEFT>No. |
Particulars | Numerator | Denominator | 31-Mar-
25 |
31-
Mar-24 |
% Variance | Reason
for variance more than 25% / Notes reference |
|
1 |
Current ratio (in times) | Current assets | Current liabilities | 2.92 | 24.02 | (87.84%) | Refer note (a) | |
2 |
Debt-
Equity ratio (in times) |
Total debt = Non-current borrowings + Current borrowings | Total Equity | 0.44 | NA | NA | ||
3 |
Debt | Earnings for debt service = | Debt service = Interest + | 3.17 | NA | NA | ||
| Service Coverage ratio (in times) | Net profit after taxes + Depreciation + Interest | Principal Repayments | ||||||
4 |
Return on Equity ratio (in %) | Net Profits after taxes - Preference Dividend | Average Shareholders Equity | (0.48%) | 0.74% | (164.31%) | Refer note (b) | |
5 |
Inventory Turnover ratio (in times) | Revenue from operations | Average inventory | N/A | N/A | N/A | ||
6 |
Trade Receivable Turnover ratio (in times) | Revenue from operations | Average Trade Receivable | 0.80 | 4.87 | (83.66%) | Refer note (c) | |
7 |
Trade Payable Turnover ratio (in times) | Net credit purchases | Average Trade Payables | NA | NA | NA | ||
8 |
Net Capital Turnover ratio (in times) | Revenue from operations | Working capital = Current assets - Current liabilities | 0.00 | 0.01 | (70.54%) | Refer note (d) | |
9 |
Net Profit ratio (in %) | Net profit | Revenue from operations | (97.78%) | 29.87% | (427.30%) | Refer note (e) | |
10 |
Return on Capital Employed (in %) | Earnings before interest and taxes | Capital Employed = Tangible Net Worth + Total Debt + Deferred Tax | 7.24% | (0.51%) | (1513.55%) | Refer note (f) | |
11 |
Return on investment (in %) | Income from Mutual Fund | Average Investment | NA | NA | NA |
Note:
(a) The decrease in ration due to increase in current assets during the year.
(b) The decrease in ratio due to decrease in profits in comparison with preceding previous year.
(c) The ratio has decreased due to increase in trade receivables.
(d) The decrease in ratio due to decrease in profits in comparison with preceding previous year.
(e) The decrease in ratio due to decrease in profits in comparison with preceding previous year.
(f) The decrease in ratio due to decrease in profits in comparison with preceding previous year.
10. 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 factors. 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.
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