Rollatainers Ltd Management Discussions

GLOBAL SOCIO-ECONOMIC OVERVIEW

The global economy remained resilient during FY 2025-26 despite geopolitical tensions, trade policy uncertainties, elevated debt levels and uneven recovery across regions. According to the World Bank, global economic growth was estimated at 2.7% in 2025 and is projected to moderate to 2.6% in 2026. Global inflationary pressures continued to ease, with inflation projected at around 2.6% in 2026, supported by softer energy prices and easing financial conditions.

Emerging and developing economies continued to be important contributors to global growth, although growth remained uneven. Technological advancements, particularly in Artificial Intelligence, digitalisation and automation, continued to support investment and productivity, while evolving trade policies and geopolitical developments created uncertainty for global businesses. The IMFs April 2026 outlook projects global growth of 3.1% in 2026, highlighting continued resilience but also significant downside risks from geopolitical tensions, trade fragmentation and financial vulnerabilities.

Going forward, the global economic environment is expected to remain challenging, with businesses focusing on operational efficiency, supply-chain resilience, digital transformation and prudent risk management. At the same time, technological innovation and improving inflation dynamics are expected to provide opportunities for sustainable growth and long-term value creation.

The Indian economy continued to demonstrate resilience during FY 2025-26, with real GDP growth estimated at around 7.4%, supported by strong domestic consumption, investment and services activity. Inflation moderated during the year, with CPI inflation averaging around 1.7% during April-December 2025, providing greater room for monetary policy support. The Reserve Bank of India (RBI) responded to easing inflation by reducing the policy repo rate by a cumulative 125 basis points since February 2025, supporting liquidity and borrowing conditions.

Indias external sector remained broadly stable, supported by healthy foreign exchange reserves and continued foreign investment flows. Net FDI inflows were around US$6.2 billion during April-December 2025, while foreign exchange reserves remained at a comfortable level of approximately US$687 billion in early 2026. With robust domestic demand, improving financial conditions, infrastructure development and continued policy support, the Indian economy is expected to maintain a relatively strong growth trajectory, although global trade uncertainties and geopolitical developments remain key risks.

During the period under review, based on Standalone financial statements, the Company earned Total revenue for the year ended 31.03.2026 of Rs. 2.39 Lakhs as compared to Rs. 27.14 Lakhs for the previous year ended 31.03.2025. Loss after Tax for the year ended 31.03.2026 stood at Rs. 74.16 Lakhs as compared to Loss after Tax of Rs. 73.98 Lakhs in the previous year ended 31.03.2025.

During the period under review, based on Consolidated Financial Results, the Company earned Total Revenue for the year ended 31.03.2026 of Rs. 76.55 Lakhs as compared to Rs. 101.11 Lakhs for the previous year ended 31.03.2025.

The Consolidated Net Profit after Tax for the year ended 31.03.2026 stood at Rs. 1,660.66 Lakhs as compared to Net Profit after Tax of Rs. 32.05 Lakhs for the previous year ended 31.03.2025.

Rollatainers Limited stands resolute in its unwavering optimism regarding our long-term prospects. In the face of 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.

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 well-positioned 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.
6. Foreign investment: Indias favourable investment environment and improving macroeconomic fundamentals continue to attract global capital and partnerships.
7. Experienced management: An experienced management team provides strategic direction and supports disciplined execution.

1. Macroeconomic and geopolitical uncertainties: Fluctuations in inflation, interest rates, exchange rates and global economic conditions may impact demand, costs and business performance.
2. 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.
3. 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.
4. Technological Disruption: Rapid advancements in technology can disrupt industries and business models. Organizations failing to adopt or adapt to new technologies risk becoming obsolete.
5. 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.
6. Ethical Concerns: Unethical business practices, such as corruption, fraud, or discrimination, can lead to legal consequences and damage an organizations image.
7. Technology and cybersecurity risks: Rapid technological changes and increasing cyber threats require continuous investment in systems, security and data protection.

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 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.

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.

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.