Reganto Enterprises Ltd Management Discussions

OUTLOOK

The outlook of the Company remains cautiously optimistic, with computer hardware trading was the operational driver in previous year. The Company anticipates that this segment will provide sustained revenue support as it further strengthens its vendor base, expands its customer network, and enhances operational efficiency across domestic and international markets. The management is focused on improving trading margins and establishing long-term supply chain relationships to ensure business stability and growth.

At the same time, the newly introduced verticals in infrastructure and construction, integrated technology solutions, strategic resource services, and logistics and air cargo are in the initial phase of development. These segments are expected to gradually scale up as market opportunities are identified and execution capabilities are strengthened. The Company aims to leverage its diversified structure to build multiple revenue streams over time.

OUTLOOK ON THREATS, RISKS AND CONCERNS

The computer hardware trading segment, while currently contributing significantly to operational activity, is exposed to multiple inherent risks due to its global and competitive nature. The business is highly sensitive to price volatility in hardware components, rapid technological obsolescence, and fluctuations in international demand and supply conditions. Additionally, since a portion of the trading activity involves cross-border procurement and sales, the Company remains exposed to foreign exchange fluctuations, regulatory compliance requirements related to imports and exports, and geopolitical uncertainties affecting global trade flows.

The trading segment also carries risks related to credit exposure, counterparty reliability, and inventory management, which may impact margins and cash flow stability. The highly competitive nature of the industry further exerts pressure on pricing and profitability, requiring continuous efficiency improvements and strong vendor relationships.

In addition to these segment-specific risks, the Companys diversification into new business verticals introduces execution- related uncertainties, as most of the newly added segments remain in the early stage of operational development. These include infrastructure and construction, integrated technology solutions, strategic resource management services, and logistics and air cargo operations, each of which carries its own sector-specific risks such as project execution delays, technological disruptions, operational inefficiencies, and dependency on external market conditions.

The management is continuously working towards strengthening internal controls, improving risk monitoring systems, and ensuring compliance with applicable regulatory frameworks to mitigate these risks effectively.

SEGMENT WISE PERFORMANCE

During the financial year 2025-26, the Company operated in the computer hardware trading segment, international procurement and sales, which generated initial revenues and established exposure to global sourcing networks, while the management focused on strengthening vendor relationships, expanding customer base, and improving margins. Meanwhile, the newly introduced business verticals comprising infrastructure and construction, integrated technology solutions, strategic resource management, and logistics and air cargo remained at a nascent stage with limited operational activity and exploratory initiatives, and although these diversified segments are expected to support long-term growth.

INTERNAL CONTROL SYSTEMS AND ADEQUACY

The Internal Control Systems of the Company are designed to provide adequate assurance on the efficiency of the operation and security of its assets, and the Company is committed to high standards in this regard. The accounting records are adequate for preparation of financial statements and other financial information. The adequacy and effectiveness of the Internal Control as well as compliance with laid down systems and policies are comprehensively monitored by your Companys Internal Auditors.

Your Companys performance during the year as compared to the last year is as under:

FINANCIAL RESULTS AND PERFOMANCE

We give below the financial highlights for the year under review: -

PARTICULARS	(RS. in Lakh)
	Current Year	Previous Year
Turnover & Other Income/Income from Operations (including Job work)	22,185.57	62,348.42
Profit/(Loss) before Depreciation, Interest/Financial Charges and Tax	1,550.16	6,147.64
Depreciation	0.69	3.61
Interest and Financial Charges	5.62	0.44
Profit/(Loss) before Extra-ordinary Items	1,543.85	6,143.59
Extra Ordinary / Exceptional Items (Profit on Sale of PPE)	-	-
Profit/(Loss) after Extra-ordinary Items, but before Income Tax	1,543.85	6,143.59
Exceptional / Extra-ordinary Items (Profit on Sale of PPE)	-	-
Income Tax Adjustments	401.40	1,351.80
Profit/(Loss) after Tax	1,142.45	4,791.79
Surplus brought forward	1,142.45	4,791.79

The Company earned revenue of Rs. 22,310.58 as against Rs. 62,348.42 in FY 2024-25. Profit After Tax stood at Rs 1,142.45 compared to Rs. 4,791.79 in the previous year. The Company remained profitable during the year, though both revenue and profit declined significantly compared to the previous financial year.

HUMAN RESOURCES

Your Company recognizes the importance of human resources in supporting its business operations and continues to focus on attracting, developing, and retaining suitable personnel in line with its requirements. The Company endeavors to maintain a stable and functional working environment and places emphasis on ensuring that employees are adequately supported in performing their roles effectively. As the Company expands its business activities, continued focus is placed on aligning human resource practices with operational needs and organizational growth.

SIGNIFICANT CHANGES IN KEY FINANCIAL RATIOS

The details of significant changes in key financial ratios along with detailed explanations therefor are given as under:

S. No.	Particular	Ratio	Explanation
1.	Current ratio	1.11 times	Slight improvement in liquidity position, indicating stable short-term solvency.
2.	Debt- Equity Ratio	0.003 times	Significant reduction in leverage, reflecting near debt-free capital structure.
3.	Inventory Turnover ratio	Not meaningful	Very low inventory levels due to trading nature of business
4.	Net Profit ratio	6.96 %	Decline in profitability due to business transition and margin pressure.
5.	Return on net worth	14.99 %	Lower return due to reduced profitability and increased equity base.

ACKNOWLEDGMENTS

The Board appreciates the efforts put in by all employees for their commitment, and dedication to fulfil their corporate duties with diligence and integrity. Your Directors are also pleased to place on record their appreciation for the excellent support received from Dealers, Business Associates and Customers by promoting and patronizing the products of the Company.

	For & on behalf of board of director of
	Reganto Enterprises Limited
	(formerly known as Vintron Informatics Limited)
	S/d
	Akshaykumar Dineshkumar Patel
Date: 16.06.2026	Chairperson
Place: Delhi	DIN: 08080080