Unijolly Investments Company Ltd Management Discussions

a) Industry Structure and Developments

During the year under review, the Company earned total revenue of Rs. 1.886 Million as compared to last years total revenue of Rs. 1.907 Million showing a decrease of 98.87% approximately. The Company earned a major share of income from dividends and investments. The Company has incurred a loss after tax of Rs. 0.268 Million as against previous year loss of Rs. 4.231 Million. Your directors are giving their best efforts to explore more business opportunities so as to increase the growth and profitability of the Company in the years to come.

India is emerging as the fastest growing major economy in the world. Despite various geopolitical tensions worldwide, the economic growth of India was ensured by the government through various financial stimulus packages and the focus on infrastructural development.

Your Company holds significant investments in Equity Shares of various diversified companies Therefore; the business prospects of the Company largely depend on the business prospects and performance of its investee companies. As a long-term strategy, the Company is looking forward for a sustainable growth in its investee companies in the coming years, which would enhance the shareholders value.

The main business of the Company is investment and financing activity and all these activities are carried out within India. As such there are no separate reportable segments or product wise performance reports applicable to the Company.

The Company continues to hold significant strategic investments in various diversified and renowned companies as stated above. The Company will continue to focus on making long-term strategic investments. Besides, the Company is also expanding its horizon by entering into the field of financing activities.

Being an Investment and Finance Company, the risk of the Company is basically attached to the performance of investee companies which are engaged in diversified fields. The Company has robust risk management and monitoring systems in place to minimize the impact of such risks. The Company has adopted adequate measures concerning the development and implementation of a Risk Management Policy after identifying the following elements of risks which in the opinion of the Board may threaten the very existence of the Company itself.

(i) Industry and Macroeconomic Risks

(ii) Financial Market Risks

(iii) Policy Risk

(iv) Foreign Exchange Risks

(v) Interest Rate Risk

(vi) Risks to Direct costs

(vii) Competition Risk

(viii) Legal Risks

(ix) Environmental law Risks

(x) Compliance Risks

Management has put in place effective Internal Control Systems to provide reasonable assurance for:

• Safeguarding Assets and their usage.

• Maintenance of Proper Accounting Records and

• Adequacy and Reliability of the information used for carrying on Business Operations.

The following reviews are intended to convey Managements perspective on the financial and operating performance of the Company during the Financial Year 2025-26. This Report should be read in conjunction with the Companys financial statements and other information included in this Annual Report.

The Company has recorded satisfactory performance during the Financial Year 2025-26. Below is a brief quantitative overview of the financial and operational performance of your Company during the reporting period.

Employees relations continued to be harmonious throughout the year with the management. Number of permanent employees on the roll of the Company was 3 as on 31st March, 2026 Your Company believes that, its employees are its greatest strength and the most valuable asset. The management and staff have a mutual faith and trust. The Company provides equal opportunity to all employees and strives to inculcate high performance culture in the organization.

Statements in the Management Discussion and Analysis and Directors Report describing the Companys strengths, strategies, projections and estimates, are forwardlooking statements and progressive within the meaning of applicable laws and regulations. Actual results may vary from those expressed or implied, depending upon economic conditions, Government Policies and other incidental factors. Readers are cautioned not to place undue reliance on the forward- looking statements.