Sanblue Corporation Ltd Management Discussions

A. Industry structure and developments

During the financial year 2025-26, the textile and apparel industry continued to witness growth driven by increasing digital adoption, evolving global trade dynamics and rising demand for market intelligence and technology-driven solutions. Businesses across the textile value chain increasingly relied on data, analytics and digital platforms to improve operational efficiency and decision-making. The Company continued to strengthen its position by providing information, technology and marketing solutions to the textile, apparel and fashion industry.

The increasing demand for digital solutions, industry-specific market intelligence and online business platforms presents significant growth opportunities for the Company. Expansion of the global textile and apparel sector and increasing focus on data-driven decision-making are expected to further support business growth. However, intense competition, rapid technological changes, changing customer requirements and global economic uncertainties may pose challenges to the Companys operations.The Company operates in a single business segment and therefore segment-wise reporting is not applicable.

C The Company is facing risks arising from intense market competition, technological advancements, cybersecurity threats, evolving customer preferences, and economic developments impacting the textile and apparel industry. To effectively mitigate these risks, the Company remains committed to continuous innovation, enhancement of its service offerings, strengthening information security measures, and maintaining high levels of customer satisfaction.

The Company has an adequate system of internal controls to ensure accuracy of accounting records, compliance with all laws & regulations

The paid up equity share capital of the Company as on March 31,2026 stands at Rs. 49995750 divided into 4999575 equity shares of Rs. 10/- each fully paid up

During the end of the year ,the Equity and Other Equity of the Company are Rs 3428.55 lakhs as compare to Rs. 5277.12 lakhs of previous year.

During the year under review, Company has not obtained any secured loan.

The total Revenue of the Company during the year has increased from Rs. 241.66 Lakhs to Rs 369.78 Lakhs.

Human Resources There has been no material development on the Human Resource/ Industrial Relations front during the year. As on 31st March 2026 the Company has limited employees only.