Repono Ltd Management Discussions

INDUSTRY STRUCTURE AND DEVELOPMENTS

The Company is engaged in the business of providing logistics, warehousing, storage and related infrastructure support services. The logistics and supply chain industry in India continues to witness growth driven by increasing industrial activity, infrastructure development, government initiatives, growth in manufacturing sector, digitalisation and increasing demand for integrated logistics solutions. The Company continues to focus on operational efficiency, customer satisfaction, expansion of business opportunities and strengthening its service capabilities.

OPPORTUNITIES AND THREATS

The Company continues to explore opportunities in logistics, storage, terminal handling and allied infrastructure sectors. Increasing demand for organised logistics and supply chain solutions presents significant opportunities for growth.

However, the business is exposed to certain risks including fluctuations in economic conditions, increase in operating costs, competition, regulatory changes, fuel cost volatility and changes in market demand.

SEGMENT-WISE PERFORMANCE

The Company operates primarily in a single business segment and therefore segment-wise reporting is not applicable.

OUTLOOK

The management remains optimistic about the future outlook of the Company considering the growing opportunities in the logistics and infrastructure sector. The Company intends to continue its focus on operational efficiency, strategic expansion and strengthening customer relationships to improve overall business performance.

RISKS AND CONCERNS

The Company has a structured risk management mechanism to identify, assess, monitor and mitigate various business risks. The major risks identified by the Company include operational risks, financial risks, regulatory risks, market competition and technology related risks. Appropriate mitigation measures are periodically reviewed by the management.

INTERNAL CONTROL SYSTEMS AND THEIR ADEQUACY

The Company has adequate internal control systems commensurate with the size, scale and nature of its operations. The internal control framework has been designed to ensure reliability of financial reporting, compliance with applicable laws and regulations, safeguarding of assets and orderly conduct of business operations.

The Audit Committee periodically reviews the adequacy and effectiveness of the internal control systems and suggests improvements wherever required.

FINANCIAL PERFORMANCE

During the financial year under review, the Company achieved total revenue from operations of Rs. 6526.68 Lakhs as against Rs. 5111.55 Lakhs in the previous financial year.

The Net Profit after Tax for the financial year stood at Rs. 658.14 Lakhs as compared to Rs. 510.04 Lakhs in the previous financial year.

The management continues to focus on improving operational efficiencies and profitability of the Company.

HUMAN RESOURCES

The Company believes that human resources are one of its most valuable assets. The Company continues to maintain healthy, cordial and harmonious industrial relations at all levels. The management appreciates the commitment and dedication shown by employees during the year.

CAUTIONARY STATEMENT

Statements in this Management Discussion and Analysis Report describing the Companys objectives, projections, estimates, expectations or predictions may be “forward-looking statements” within the meaning of applicable laws and regulations. Actual results may differ materially from those expressed or implied depending upon economic conditions, government policies, market conditions and other incidental factors.

For & on behalf of the Board of Directors
REPONO LIMITED
(Formerly known as Repono Private Limited)
Sd/-	Sd/-
Dibyendu Deepak	Sankalpa Bhattacherjee
DIN : 06484282	DIN : 07557348
Managing Director	Director
Date : 23/05/2026	Date : 23/05/2026
Place : Navi Mumbai	Place : Navi Mumbai