MANAGEMENT DISCUSSION AND ANALYSIS

The information, opinions and views exbrssed in this section of the Annual Report contain certain forward looking statements which involve risks and uncertainties. The Management has put its best efforts to brsent this discussion/ analysis and believes these to be true to the best of its knowledge at the time of its brparation. The Management is not responsible to publicly update or revise any of these forward looking statements whether on the basis of new information, future events or otherwise. The management shall not be liable for any loss which may arise as a result of any action taken on the basis of information, opinion or views contained herein. The reproduction, disclosure or use of the information contained herein without exbrss prior written permission of the company is strictly prohibited.

A. INDUSTRY STRUCTURE AND DEVELOPMENTS:

The Company is engaged in the business of Hygiene and cleaning products and is one of the manufacturers and supplier with a nationwide brsence. These products are manufactured using brmium quality raw material and components that are coupled with modern methodologies and technology.

B. OPPORTUNITIES AND THREATS:

Over the last few years, there has been a conscious shift of brference of the consumers, retailers and distributors towards branded & quality cleaning products. Though the household cleaning industry is scattered and highly unorganized, the shift of demand from the unorganized towards the organized sector is quite apparent and is likely to gain pace in the next few years.

C. SEGMENT WISE OR PRODUCT WISE PERFORMANCE:

The Company is operating in single segment namely "Dealing in Household Cleaning Products". Hence segment reporting in not applicable.

D. OUTLOOK:

Your Company has taken its best efforts to increase its brsence across the country and is currently geared up to increase its market share by expanding the product range and its retail brsence.

E. RISKS AND CONCERNS:

A slowdown in economic growth could cause the business to suffer as the company's performance is highly dependent on economic prospects of country which in turn leads to development, production and rise in the per capita income of the country.

As the company operates in the household domestic goods which is associated with the high consumable products which directly leads to increase in cost of productions and cost of inventory it is always a matter of concern to the Company, but through the effective inventory management system, the risk has been reduced to the minimal.

F. INTERNAL CONTROL SYSTEMS AND THEIR ADEQUACY:

The Company is having adequate Internal Control Systems Commensurate to the nature and level of operations of the company. The Company takes adequate measures to undertake internal audit at regular intervals to review the Compliance of various policies and guidelines and to ensure reliability and credentials of all records and financial statement of the company.

G. DISCUSSION ON FINANCIAL PERFORMANCE WITH RESPECT TO OPERATIONAL PERFORMANCE:

The financial statements are brpared in accordance with Section 134 of the Companies Act, 2013 and accounting principals generally accepted in india, including Accounting Standards. The results of the operations are discussed in the Directors' Report.

H. MATERIAL DEVELOPMENTS IN HUMAN RESOURCES:

The Company regards its human resources as one of its most valuable assets. It reviews its policies proactively. It ensures that they create a work environment that encourages initiative, provides challenges and opportunities and apbrciate the potentials of the employees. Satisfactions of Employees are the ongoing concern/highlights of the management. The Company continues to focus on human resource development. During the year, company had thirteen permanent employees.

I. CAUTIONARY STATEMENT:

Statements in the Management Discussion and Analysis Report describing the Company's objectives, projections, estimates, expectations may be "forward- looking statement" within the meaning of applicable securities laws and regulations. Actual results could differ materially from those exbrssed or implied. Important factors that could make a difference to the Company's operations include economic conditions affecting demand/ supply and price conditions in the domestic and overseas markets in which the Company operates, changes in the Government regulations, tax laws and other statutes and other incidental factors.