Sumeru Industries Ltd Management Discussions

Your Directors have pleasure in presenting the Management Discussion

and Analysis Report for the year ended on 31st March, 2025.

A) Industry structure and development:

Sumeru Industries Limited is engaged in the business of providing consultancy services. Though, this year the Company has not earned any order.

B) Opportunities & Threats:

The Company is in continuous process of identifying new business opportunities. The Company has ventured into the business of construction and development in partnership with AALPS Infraspace LLP. However, the project initiated by LLP stopped and Company has received back significant amount of money injected in the LLP.

C) Segment wise Performance:

Since many years, the Company is working in only one segment i.e. Management Consultancy services, and hence segment reporting is not applicable. However, during the year, Company has not gained any order and no income is generated from the operations.

D) Internal Control & their adequacy:

Considering the size of the Company, your Company has adequate system of Internal Control to provide reasonable assurance that assets are safeguarded and protected from unauthorized use or deposition.

E) Financial Performance with respect to operational

Performance:

The overall financial performance during the year 2024-2025 has been satisfactory. Company is in the business of providing management consultancy services. However, during the year, Company has not gained any order and no income is generated from the operations.

F) Material developments in Human Resources / Industrial

Relations front, including number of people employed.

As on 31st March, 2025, the Company had 4 employees including Company Secretary, Chief Financial Officer and Managing Director, where Managing Director doesnt draw any salary from the Company. The industrial relations remain cordial.

G) Disclosure of key changes in financial indicators as per

SEBI (LODR) (Amendment) Regulations, 2018

There is no significant change (i.e., change of 25% or more as compared to the immediately previous financial year) in the key financial ratios, e.g. Debtors Turnover, Inventory Turnover, Interest Coverage Ratio, Current Ratio, Debt Equity Ratio, Operating Profit Margin, Net Profit Margin or any sector specific equivalent ratio. Hence, no detailed explanation is required.

H) Disclosure of any change in Return on Net worth

There is no change in return on Net worth compared to the immediately preceding financial year hence no detail disclosure is required.

FOR & ON BEHALF OF THE
BOARD OF DIRECTORS UNDER AN AUTHORITY
SUMERU INDUSTRIES LIMITED
VIPUL H. RAJA	DATE- 07/08/2025
Chairman & Managing Director	PLACE- AHMEDABAD
DIN-00055770

Email : gabhawalamb@gmail.com Phones : 9369445033 / 9426473999