Vivanta Industries Ltd Management Discussions

Your Directors have pleasure in presenting the Management Discussion and Analysis Report for the year ended on 31^st March 2026.

This report contains certain forward-looking statements based on the current expectations, estimates and projections of the Companys management about future events and business performance. These statements are subject to various risks, uncertainties and assumptions, including economic conditions, market trends, government policies, regulatory developments and other factors beyond the Companys control. Actual results may differ materially from those expressed or implied in such forward-looking statements. The Company undertakes no obligation to publicly update or revise any forward-looking statements, whether as a result of new information, future events or otherwise.

INDUSTRIAL STURCTURE AND DEVELOPMENTS:

The Company operates through diversified business segments comprising construction and infrastructure development, pharmaceuticals and healthcare, and trading/manufacturing of agro, renewable energy, technology and infrastructure-related products and services. The Companys diversified business portfolio enables it to capitalize on opportunities across multiple sectors while reducing dependence on any single business segment.

The Governments continued emphasis on infrastructure development, healthcare, renewable energy, sustainability and technological advancement is expected to create favourable opportunities for businesses operating in these sectors. The Company continues to evaluate emerging opportunities aligned with its long-term growth strategy and business objectives.

OPPORTUNITIES, THREATS AND BUSINESS OUTLOOK

The Company continues to explore opportunities for sustainable growth through business expansion, strategic collaborations, diversification into new markets and strengthening of its operational capabilities. The management remains focused on enhancing customer satisfaction, improving operational efficiency and adopting innovative business practices to create long-term value for stakeholders.

The Company also continues to evaluate opportunities arising from infrastructure development, renewable energy initiatives, healthcare and pharmaceutical sectors, technological advancements and other emerging business areas.

The business environment continues to face challenges arising from intense competition, changing regulatory requirements, inflationary pressures, fluctuations in raw material prices, global economic uncertainties and supply chain disruptions. The Company remains committed to mitigating these challenges through prudent business planning, efficient cost management and continuous improvement in operational processes.

OVERVIEW

The Financial Statements have been prepared in accordance with the provisions of the Companies Act, 2013, the applicable Indian Accounting Standards (Ind AS) and other applicable accounting principles generally accepted in India.

The management accepts responsibility for the integrity and objectivity of these Financial Statements and confirms that appropriate accounting policies have been consistently applied. Reasonable and prudent estimates and judgments have been made to ensure that the Financial Statements present a true and fair view of the Companys financial position and operational performance.

THREATS & COMPETITION:

The Company operates in highly competitive markets where competition continues to intensify due to the entry of new participants, technological advancements, pricing pressures and evolving customer expectations.

The Company addresses these challenges by focusing on quality, timely execution, customer satisfaction, operational excellence and strengthening long-term business relationships. Continuous monitoring of market trends and adoption of appropriate business strategies enable the Company to remain competitive.

SEGMENT-WISE AND PRODUCT-WISE PERFORMANCE

The Company operates through diversified business activities comprising construction and infrastructure development, pharmaceuticals and healthcare, and trading/manufacturing of agro, renewable energy, technology and infrastructure-related products and services.

Financial reporting has been prepared in accordance with the applicable provisions of the Indian Accounting Standards (Ind AS). Accordingly, separate segment-wise or product-wise performance is disclosed wherever applicable under the Financial Statements.

RISK AND CONCERNS:

Risk management forms an integral part of the Companys business strategy. The Board and the management continuously identify, evaluate and monitor key business risks and implement appropriate mitigation measures.

The principal risks faced by the Company include changes in government policies and regulations, economic slowdown, inflation, fluctuations in raw material prices, liquidity constraints, cybersecurity risks, technological changes, supply chain disruptions and increased market competition.

The Company has established appropriate internal processes and controls to manage these risks through strategic planning, cost optimization, efficient inventory management, business diversification, compliance monitoring and strengthening of internal control mechanisms.

FUTURE OUTLOOK:

The Company remains optimistic about its long-term growth prospects. The management will continue to focus on expanding business opportunities, improving operational efficiency, strengthening customer relationships, adopting technology-driven solutions and pursuing strategic growth initiatives across its diversified business segments.

The Company also intends to leverage opportunities arising from infrastructure development, healthcare, renewable energy and other emerging sectors while maintaining financial discipline and sustainable business practices.

INTERNAL CONTROL SYSTEMS AND THEIR ADEQUACY:

The Company has established an adequate system of internal financial controls commensurate with the size, scale and complexity of its operations. These controls are designed to safeguard the Companys assets, ensure accuracy and completeness of accounting records, promote operational efficiency and ensure compliance with applicable laws and regulations.

The Audit Committee periodically reviews the effectiveness of the internal control framework. Internal audits are conducted by an independent firm of Chartered Accountants, and the observations and recommendations are regularly reviewed by the Audit Committee and the management for timely implementation.

DISCUSSION ON FINANCIAL PERFORMANCE WITH RESPECT TO OPERATIONAL PERFORMANCE

During the Financial Year 2025-2026, the Company continued its focus on improving operational efficiency and strengthening its diversified business operations.

Revenue from Operations during the year stood at 4,352.50 Lakhs, while the Company reported a Profit after Tax of 41.48 Lakhs. Cash and Cash Equivalents as at 31^st March, 2026 amounted to 2.74 Lakhs.

The management remains committed to improving operational performance, optimizing resource utilization and pursuing sustainable business growth.

HUMAN RESOURCES AND INDUSTRIAL RELATIONS

The Company firmly believes that its employees are its most valuable asset and key contributors to its continued success. The Human Resource function focuses on attracting, developing and retaining competent professionals through effective recruitment, training and employee development initiatives.

The Company continues to emphasize employee engagement, skill enhancement, performance management and leadership development to build a motivated and productive workforce. Industrial relations remained cordial throughout the year, and there were no significant industrial disputes affecting the Companys operations.

HEALTH, SAFETY AND ENVIRONMENT:

The Company remains committed to maintaining high standards of health, safety and environmental protection across its operations. It continues to comply with all applicable environmental, health and labour laws and regularly undertakes measures to promote a safe and healthy workplace while minimizing environmental impact.

CAUTIONARY STATEMENT

Statements made in this Management Discussion and Analysis describing the Companys objectives, projections, estimates, expectations or predictions may constitute "forward-looking statements" within the meaning of applicable securities laws and regulations. Actual results may differ materially from those expressed or implied due to various factors including changes in economic conditions, government policies, taxation, regulatory developments, market demand, competition, inflation, foreign exchange fluctuations, supply chain disruptions and other factors beyond the Companys control. The Company assumes no responsibility to publicly amend, modify or revise any forward-looking statements based on subsequent developments, information or events.