Wardwizard Healthcare Ltd Management Discussions

INDUSTRY STRUCTURE AND DEVELOPMENTS

The Company is currently exploring various business opportuni es in the healthcare sector, including medical treatment facili es, mul -speciality hospitals, medical and paramedical educa onal ins tu ons, research and technology laboratories, healthcare services, pharmacy outlets, ambulance services, home care, and related areas. These ini a ves are aimed at serving the best interests of the Company and its stakeholders.

OPPORTUNITIES AND THREAT

The Indian market con nues to offer a range of promising opportuni es across various sectors. While the Company currently operates on a rela vely smaller scale, it remains focused on iden fying and evalua ng business prospects that are strategically aligned with its current size and long-term vision. In line with the recent change in management, the Company proposes to raise capital to support the execu on of its renewed business objec ves and strategic ini a ves.

SEGMENT-WISE OR PRODUCT-WISE PERFORMANCE

Currently, the Company does not have any products/ segments.

OUTLOOK

The Board of Directors is ac vely evalua ng a range of poten al business opportuni es that align with the Companys vision for long-term growth and value crea on. As part of this strategic review, the Board is considering diverse sectors and emerging business models that leverage market trends, evolving consumer needs, and the Companys inherent capabili es.

This proac ve approach is aimed at iden fying avenues that are scalable, sustainable, and capable of delivering enhanced value to shareholders. The Company remains open to exploring opportuni es in high-growth sectors, with a par cular focus on healthcare and allied services, in line with its evolving business strategy. The Board con nues to assess the feasibility, risk pro le, and poten al return on investment of each op on, with the intent to chart a robust roadmap for the Companys future.

While the Company is currently at an exploratory stage, the management is con dent that, with prudent planning and mely execu on, the iden ed opportuni es will contribute meaningfully to the Companys growth trajectory.

RISKS AND CONCERNS

The Board of Directors is currently examining various strategic business op ons available to the Company as part of its efforts to iden fy new avenues for growth. While these opportuni es present poten al for value crea on, they are s ll at an exploratory stage and are subject to detailed feasibility assessments.

Given that the Company does not have any ac ve business opera ons at present, the success of any proposed venture will depend on several external and internal factors, including market condi ons, regulatory approvals, availability of financial resources, and the Companys ability to a ract the right talent and partnerships. There is also an inherent risk that certain opportuni es under evalua on may not materialize or may not deliver the expected outcomes.

The Board is mindful of these uncertain es and is adopting a cau ous, risk-assessed approach in evalua ng poten al business ventures. The Company remains commi ed to maintaining financial prudence and compliance with applicable laws and regula ons while pursuing its strategic objec ves.

INTERNAL CONTROL SYSTEM AND THEIR ADEQUACY

The Company currently has adequate internal control systems in place, commensurate with its exis ng scale of opera ons and business requirements. These controls are con nuously monitored, reviewed, and strengthened on an ongoing basis, and are upgraded as and when necessary to ensure e ec veness and alignment with evolving business needs.

FINANCIAL PERFORMANCE WITH RESPECT TO OPERATIONAL PERFORMANCE

Your Companys Present performance vis-a-vis the financial performance for the previous year as given below in tabular format.

HUMAN RESOURCES / INDUSTRIAL RELATIONS FRONT

The Board is keen to have a fully equipped HR Department, once the business ac vity is resumed/started in a normal way. During the year under review, since, there were less business activities and manpower u liza on was meagre, there was no such department.

DETAILS OF SIGNIFICANT CHANGES IN KEY FINANCIAL RATIO

Following are significant changes in Key Financial Ra on of the Company during the Financial Year 2024-25:

DETAILS OF ANY CHANGES IN RETURN ON NET WORTH

Following are details for change in Return on net worth in the financial year 2024-25 as compared to the immediately previous financial year i.e. 2023-24.

DISCLOSURE OF ACCOUNTING TREATMENT

Detailed disclosure of accoun ng treatment during the financial year 2024-25 has been made in Notes to accounts of the nancials.

Cau on: The views expressed in the Management Discussions and Analysis are based on available informa on, assessments and judgment of the Board. They are subject to altera ons. The Companys actual performance may differ due to na onal or interna onal rami ca ons, government regula ons, policies, Tax Laws, and other unforeseen factors over which the Company may not have any control.