Rollatainers Ltd Management Discussions

GLOBAL SOCIO- ECONOMIC OVERVIEW

The global economy is facing substantial headwinds, emanating largely from an increase in trade tensions and heightened global policy uncertainty. For emerging market and developing economies (EMDEs), the weak outlook limits their ability to boost job creation and reduce extreme poverty. This challenging context is compounded by subdued foreign direct investment into EMDEs. Global cooperation is needed to restore a more stable global trade environment and scale up support for vulnerable countries, including those in fragile and conflict situations. Domestic policy action is also critical to contain inflation risks and strengthen fiscal resilience. To unlock job creation and long-term growth, reforms should focus on raising institutional quality, attracting private investment, and strengthening human capital and labor markets.

Global growth is projected at 3.0 percent for 2025 and 3.1 percent in 2026, an upward revision from the April 2025 World Economic Outlook. This reflects front-loading ahead of tariffs, lower effective tariff rates, better financial conditions, and fiscal expansion in some major jurisdictions. Global inflation is expected to fall, but US inflation is predicted to stay above target. Downside risks from potentially higher tariffs, elevated uncertainty, and geopolitical tensions persist. Restoring confidence, predictability, and sustainability remains a key policy priority.

INDIAN ECONOMIC OVERVIEW

Indias strong services activity has helped GDP growth comfortably beat expectations for the second quarter in a row, rising to an impressive high of 7.8% for April-June 2025. The swift growth in the first quarter of the current financial year further consolidates Indias position as the worlds fastest growing major economy.

Currently the worlds fourth-largest economy, India is on track to become the third-largest by 2030 with a projected $7.3 trillion GDP. This momentum is powered by decisive governance, visionary reforms, and active global engagement. Notably, growth is accelerating, with real GDP expected to rise by 7.8% in Q1 FY 2025-26, up from 6.5% a year earlier.

The ascent is powered by strong domestic demand and transformative policy reforms, making India a prime destination for global capital. With easing inflation, higher employment, and buoyant consumer sentiment, private consumption is expected to further drive GDP growth in the coming months.

Gross Domestic Product (GDP) reflects the size and health of an economy by capturing the total value of goods and services produced within a country. Real GDP, which measures the economys output after removing the effects of inflation, grew by 6.5% in Q1 of 2024 25. In Q1 of FY 2025-26, real GDP is estimated at Rs. 47.89 lakh crore, against Rs. 44.42 lakh crore in Q1 of FY 2024-25, depicting an impressive growth of 7.8%.

Indias economy grew at a faster than-expected annual rate of 7.8% in the quarter to the end of June, boosted by the manufacturing, construction and service sectors. And looking ahead to FY26, Indias growth outlook is promising. A pickup in private investment, rising consumer confidence, wage growth, and resilient rural demand supported by strong agricultural output are key drivers. Combined with easing food inflation and macroeconomic stability, these factors reinforce Indias medium-term growth potential and global competitiveness.

The RBI has been adjusting interest rates to manage inflation and support economic growth. After a period of tightening, there has been cautious optimism about maintaining a balanced approach to avoid stifling growth while controlling inflation.

The labor market has been recovering, with various initiatives aimed at enhancing job creation and addressing unemployment. However, challenges such as skill mismatches and informal sector dynamics persist.

The Indian government has continued its focus on infrastructure development, social programs, and investment in key sectors like technology and renewable energy. There have been efforts to improve fiscal deficit management while maintaining growth-oriented expenditure.

STRATEGY AND OUTLOOK

Rollatainers Limited stands resolute in its unwavering optimism regarding our long-term prospects. In the face of ANNUALREPORT 2024-25 the ongoing challenges that our company and the global business landscape confront, we view these trials as opportunities to not merely survive, but to truly thrive.

Our faith in our ability to adapt and grow remains unshaken, serving as the driving force behind our proactive pursuit of innovative strategies and initiatives. These efforts are designed not only to weather the current storm but to emerge from it stronger and more resilient than ever before.

Strategic planning is at the heart of our approach. We meticulously assess market trends, identify potential shifts, and swiftly adjust our course to align with emerging opportunities. Our commitment to innovation is unwavering, pushing us to explore new avenues, products, and technologies that will not only sustain but also elevate our position in the industry.

Rollatainers Limited is built on a foundation of resilience and adaptability, qualities that have enabled us to navigate through turbulent times in the past. As we face the challenges ahead, we remain confident that our company will not only endure but flourish. We are dedicated to delivering enduring value to our shareholders, customers, and partners, solidifying our legacy as a stalwart in the business world for many years to come.

OPPORTUNITIES & STRENGTHS

1. Market Growth: Opportunities for expanding into new markets, industries, or geographical regions can lead to increased revenue. Strengths such as financial stability, strong leadership, and a talented workforce can help seize these opportunities.

2. Technological Advancements: Embracing emerging technologies can lead to operational efficiencies and innovation. Organizations with a robust technology infrastructure and a culture of innovation are wellpositioned to exploit these opportunities.

3. Changing Consumer Preferences: Evolving customer needs and preferences can create opportunities for product or service diversification. A strong brand, effective marketing, and customer-centric approach can be instrumental in capitalizing on these shifts.

4. Globalization: Expanding globally or entering new international markets can lead to increased revenue streams. Strong financials, cultural sensitivity, and a global mindset are assets in pursuing global opportunities.

5. Strategic Partnerships: Collaborations with other organizations, suppliers, or industry leaders can open doors to new markets, resources, and expertise.

THREATS AND CONCERNS

1. Economic Downturns: Economic recessions, fluctuations, or financial crises can impact consumer spending, demand for products or services, and access to capital, affecting an organizations profitability and growth.

2. Competition: Intense competition from existing rivals and new entrants can erode market share and profitability. Keeping pace with competitors and differentiating the organization is a constant challenge.

3. Technological Disruption: Rapid advancements in technology can disrupt industries and business models. Organizations failing to adopt or adapt to new technologies risk becoming obsolete.

4. Regulatory Changes: New regulations or changes in existing ones can create compliance challenges and operational burdens. Non-compliance can lead to legal and financial penalties.

5. Ethical Concerns: Unethical business practices, such as corruption, fraud, or discrimination, can lead to legal consequences and damage an organizations image.

BASIS OF PREPARATION AND PRESENTATION OF OUR FINANCIAL STATEMENTS:-

The Financial Statements have been prepared and presented under the historical cost convention, unless otherwise specifically stated, on the accrual basis of accounting and comply with the applicable accounting standards referred to in the Section 133 of the Companies Act, 2013 read with Rule 7 of the Companies (Accounts) Rules, 2014.

FINANCIAL PERFORMANCE Standalone

ROLLATAINERS LIMITED

During the period under review, based on Standalone financial statements, the Company earned Total revenue for the year ended 31.03.2025 of Rs. 27.14 Lakhs as compared to Rs. 117.60 Lakhs for the previous year ended

31.03.2024. Loss after Tax for the year ended 31.03.2025 stood at Rs. 73.98 Lakhs as compared to Loss after Tax of Rs. 21.69 Lakhs in the previous year ended 31.03.2024.

Consolidated

During the period under review, based on Consolidated Financial Results, the Company earned Total Revenue for the year ended 31.03.2025 of Rs. 7.14 Lakhs as compared to Rs. 77.60 Lakhs for the previous year ended 31.03.2024.

The Consolidated Net Loss after Tax for the year ended 31.03.2025 stood at Rs. 166.74 Lakhs as compared to Net Loss after Tax of Rs. 138.26 Lakhs for the previous year ended 31.03.2024.

GDP GROWTH PROJECTIONS KEY RATIOS

Key financial ratios are given below:

INTERNAL CONTROL SYSTEMS

The company has proper and adequate system of internal controls commensurate with its size and nature of operations to provide assurance that all assets are safeguarded, transactions are authorized, recorded and reported properly; applicable status, the code of conduct and corporate policies are duly complied with.

The Company has an internal audit department which conducts audit in various functional areas as per audit programme approved by the Audit Committee of Directors. The internal audit department reports its findings and observations to the audit committee, which meets at regular intervals to review the audit issues and to follow up ANNUALREPORT2024-25 implementation of corrective actions.

The committee also seeks the views of statutory auditors on the adequacy of the internal control system in the company. The audit committee has majority of independent directors to maintain the objectivity.

HUMAN RESOURCES DEVELOPMENT

At Rollatainers, we believe that employees are the strong pillars which lay the foundation of our success. To ensure a strong foundation, we select, hire and develop the right talent which is aligned to companys values, mission and vision and will lead us on a path to success. A skilled workforce delivers more effectively, leading their own growth as well as the growth of the organization. We provide trainings to our employees such as induction training, on-the-job training, skill-upgradation and behavioral trainings. We have various employee engagement activities to ensure that the employees feel engaged at work and to strengthen the mental and emotional connect that they feel towards their work, work environment and organization.

Our human resources focus is on hiring the best talent, improving efficiencies with optimized cost. We continue to hire people with the right competencies to ensure efficient, timely and high quality execution of our projects.

CAUTIONARY STATEMENT

Certain statements in respect to Management Discussion and Analysis may be forward looking and are stated as required by the applicable laws and regulations. The future performance of the Company may be affected by many factors, which could be different from what the Directors envisage in terms of future performance and outlook.