Unipro Technologies Ltd Management Discussions

REPORT FOR THE YEAR 24-25

Unipro Technologies Limited (UTL)

Unipro Technologies Limited (UTL) provides a wide variety of IT services, Application development and IT solutions. We have an offshore hub for back end operations and support for our clients at different places in the world.

Unipro Technologies Limited always looks to develop out of the box solutions to run the business operations in much more efficient way. We strive to excel and focus on customer engagements so that we always exceed the expectations of our clients. Also provides innovative solutions so that our clients are leading the way and have a competitive advantage over others. We measure our success with the success of our clients.

Unipro Technologies Limited is committed to provide high quality software and IT solutions for your needs. We have a created a place for us in Application development, IT Training, DBA services, BPO services and other IT solutions.

Economic and Industry Overview: Indias Information Technology (IT) sector remains a cornerstone of economic growth and global competitiveness in FY 2024 25, contributing approximately 10% to the national GDP and driving exports valued at $210 billion. With a workforce exceeding 5.8 million professionals, the industry continues to lead the global outsourcing landscape, comprising 55% of worldwide service delivery. Key drivers such as artificial intelligence, cloud computing, cybersecurity, and digital engineering are not only reshaping business models but also enabling Indias emergence as a premier innovation hub. The sectors robust startup ecosystem, enhanced public-private partnerships, and rising investments in digital infrastructure further underline its strategic importance. As India transitions into a digitally empowered economy, its IT industry stands at the forefront of transformation, talent development, and technological leadership."

Performance Overview: FY 2024 25 marked a pivotal and transformative period for Unipro, as the company undertook strategic measures to revive its operations. During the year, Unipro successfully achieved regulatory compliance and was relisted on the Bombay Stock Exchange (BSE), signaling renewed credibility and operational readiness. This re-listing served as a critical milestone, enabling the company to resume its core business activities with a renewed focus on becoming a leading IT consultancy. Although overall revenue declined due to a prolonged period of inactivity caused by leadership challenges, the newly appointed management has initiated a robust turnaround strategy. These efforts reflect a dynamic shift in the organizations trajectory, laying the foundation for sustainable growth and innovation in the years ahead.

Key Financial Highlights:

• Revenue: The company has a nil revenue from its operating activities.

• Profitability: The company is faced a net loss of 35.03 lakhs.

• Margins: Operating margins were Nil.

Business Strategy: In FY 2024 25, Unipro embarked on a strategic revival, emphasizing regulatory compliance and operational restructuring. The company successfully re-listed on the Bombay Stock Exchange, restoring investor confidence and market visibility. This pivotal step marked its re-entry into the IT consultancy space, targeting sustainable growth and innovation. The strategy addressed prior leadership challenges, setting a renewed governance framework. Key focus remained on rebuilding service capabilities and strengthening stakeholder engagement. With fresh leadership and strategic direction, Unipro repositioned itself as a credible technology partner.

Risks and Concerns: While FY 2024 25 marked a strategic turnaround for Unipro, the company remains exposed to a range of operational, financial, and market-related risks. Challenges stemming from prolonged inactivity, leadership transition, and market re-entry continue to impact revenue stability and client retention. Ensuring sustained regulatory compliance, rebuilding talent pipelines, and closing technology gaps are imperative to navigate competitive pressures and restore long-term stakeholder confidence. These risks, if not proactively mitigated, could hinder the momentum gained during the companys revival phase.

Outlook: With a renewed strategic focus and momentum built during the past fiscal year, Unipro enters FY 2025 26 positioned for sustained growth and competitive reintegration. The company will continue to prioritize digital transformation, client-centric consultancy services, and strengthened governance frameworks. Investments in talent acquisition, operational efficiency, and compliance are expected to unlock new opportunities and fortify long-term resilience in a dynamic IT services landscape..

Conclusion: FY 2024 25 stands as a pivotal chapter in Unipros corporate evolution one marked by strategic realignment, strengthened governance, and a successful re-entry into capital markets. The groundwork laid this year reaffirms the companys commitment to excellence and stakeholder value. With renewed clarity of purpose and organizational agility, Unipro is poised to build on its momentum and embrace the opportunities of a rapidly transforming industry landscape. The company closes the year with optimism, resilience, and a clear trajectory toward sustainable growth."

Financial Performance

Prudent Financial Planning, effective resource allocation and tight financial control have ensured that the cash flows of the Company remain healthy. The ability of the Company to raise credit remains unimpaired.

Internal control systems and adequacy:

The Company has adopted strong and automated internal business controls and a process framework that is not only adequate for its current size of operations but can effectively support increases in growth and complexity across our business operations. A well established and empowered system of internal financial audits and automated control procedures ensures prudent financial control, flexibility in terms of process changes to enable course correction.

Internal auditors submits reports and updates to the audit committee of the Board, which conducts frequent reviews and provides direction and operational guidance on new processes to be implemented to further enhance efficiencies within the Company.

The Company is in the process of implementing Enterprise Resource Planning along with various business controls which would have automatic internal control systems to identify errors and also provide better MIS.

Human resources:

Capability building, Talent Management and Employee Engagement remain the key focus of your companys Human Resource Strategy. Your Company has continued to build on its capabilities in getting the right talent to support the different technology areas. They are backed by robust management training schemes, hiring of key management personnel, and sales training.

The Company provides an environment which encourages initiative, innovative thinking and rewards performance. The Company ensures training and development of its personnel through succession planning, job rotation, on-the-job training and various trainings and workshops.

Culture, Values and Leadership

Your Company has a written code of conduct and ethics to make employees aware of ethical requirements and Whistle Blower Policy for reporting violations, if any.

Your Company has internal structured succession planning to take care of loss of any member of senior management or other key management personnel. Since inception your Company is committed to developing next generation leaders and conduct personality development and development work of skills acquired by them over the years. Your Company encourages an "Equal Employment Opportunity Policy" which discourages discrimination for employment on account of sex, race, colour, religion, physical challenge and so on.

As the Company operates in a niche industry that requires high techno functional expertise. The employees constantly need to enhance their technical and functional knowledge and so regular training sessions on specific technical skills and domain knowledge were conducted.

Cautionary statement:

Statements in the "Management Discussion and Analysis" describing the companys objectives, estimates, expectations or projections may be "forward looking statements" within the meaning of applicable laws and regulations. Actual results could differ materially from those expressed or implied. Important factors that could make a difference to the Companys operations; include Government regulations, patent laws, tax regimes, economic developments within India and countries in which the Company conducts business, litigation and other allied factors.

Details of significant changes (i.e., change of 25% or more as compared to the immediately previous financial year) in the key financial ratios, along with detailed explanations thereof:

Particulars		2024-25	2023-24	Remarks
Debtors Ratio	Turnover	0	0	There is no Turnover
Inventory Ratio	Turnover	0	0	There is no Turnover
Interest Ratio	Coverage	-1066	-1435.4	There is no Finance Cost.
Current Ratio		0.167	0.971	Improvement in current ratio is due to creation of additional fixed deposits.
Debt Equity Ratio	-0.1869	-0.1241
Operating	Profit	Nil	Nil	No Operating revenue
Margin Ratio
Net Profit Ratio	Margin	-5.2843	Nil	No Income in 2024

Disclosure of accounting treatment:

During the preparation of Financial Statement of F.Y. 2024-25 the treatment as prescribed in an Accounting Standard has been followed by the Company. There is no discrepancy in Accounting Treatment as followed by the Company in current financial year as compared to previous financial year.