Shri Krishna Prasadam Ltd Management Discussions

REPORT FOR THE YEAR ENDED MARCH 31, 2026

Outlook:

As you all know, Shri Krishna Prasadam Limited (hereinafter refer to as "SKPL" or "Company") is listed public company incorporated on 28.05.2009 under the provision of Companies Act, 1956. Shri Krishna Prasadam Limited ("the Company") prior to the Initiation of the insolvency proceeding engaged in the business of trading of agricultural products and real estates business. However, the resolution applicant in the insolvency proceeding has put resolution plan with the revamp of business from existing "trading of agricultural products and real estates business" to enter into the "supply of services". The Company has undertaken strategic initiatives to revamp its operations, enhance corporate governance, and strengthen financial stability in order to sustain long-term business growth and shareholder value.

As mentioned above the new management of the company shift the existing business of the company "trading of agricultural products and real estates business" to dealing in unlisted financial instruments and consultancy services "supply of services" related to all kinds and description and in all branches and kinds and for its purpose to open branch and branches in India or any part of the world and without prejudice to generality of the foregoing to buy, underwrite, invest in and acquire and hold, sell and deal stocks, debenture, bonds and to act as technical consultant in merger and amalgamation, assisting them in setting up of joint ventures.

We would like to inform you that the company from last 3 years, have taken various steps towards the implementation of the resolution plan and start the trading of the company and make the company compliant with the applicable provisions.

Financial Performance:

In FY 2026, the company has earned the revenue of Rs. 21.58 Lakh. In FY 2026, the company has total expenses of Rs. 24.24 Lakhs. The Net Loss of the company in FY 2026, is 2.66 Lakhs. The company has total outstanding debt of 46.99 Lakh in FY 2026. The paid-up equity share capital of the company is Rs. 201.60 Lakh as on March 31, 2026.

Internal Controls Systems and their adequacy:

The company taking various steps to establish internal control systems to ensure operational efficiency, protection and conservation of resources, accuracy and promptness in financial reporting and compliance of law and regulations. The internal control system is supported by the internal audit process. The Internal Auditor reviews and ensures that the audit observations are acted upon. The Audit Committee of the Board reviews the Internal Audit reports and the adequacy and effectiveness of internal controls.

Human Resources:

The relationship with the employees continues to be cordial. The Company recognizes the importance and contribution of its employees for its growth and development and constantly endeavors to train nurture and groom its people. The Company puts emphasis on attracting and retaining the right talent. The company places emphasis on training and development of employees at all levels and has introduced methods and practices for Human Resource Development.

Cautionary Statement:

Statements in this Management Discussion and Analysis describing the companys objectives, projections, estimates and expectations may be forward looking statement within the meaning of applicable laws and regulations. Actual results might differ materially from those either expressed or implied.