Yash Trading & Finance Ltd Management Discussions

Annexure-I

Industry Structure and Developments :

The Company currently does not have any significant business operations. The management is in the process of exploring various options/ business opportunities for the same and take decisions in due course in the best interest of the Company and all stakeholders of the Company.

Opportunities and Threat :

There are various opportunities available to your Company in the Indian markets. However, the Company is currently small in size and is looking for various new opportunities suitable to its size and the manpower available with it.

The management is looking at various fund raising options for the company. The Board of Directors have decided to appoint Merchant Bankers/ Investment bankers to advice the company on various options available for the same.

Segment-wise or Product-wise Performance :

Currently, the Company has only one products/ segments of securities trading.

Outlook :

Your Board of the Company is examining various possible business options available with them. Risks and Concerns :

Your Board of the Company is examining various possible business options available with them.

Internal control System and their adequacy :

Company at present has adequate internal control procedures, which is commensurate with the present business volume and its requirements. Internal controls are being monitored, reviewed and upgraded on an ongoing basis and on from time to time depending upon situation.

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.

(In Lakhs)

Particulars	2024-25	2023-24
Revenue from Operations	-	-
Other Income	0.01	2.74
Total Income	0.01	2.74
Depreciation & Amortisation	-	-
Profit before Tax	(24.06)	(19.93)
Total Tax Expenses	-	-
Net Profit	(24.06)	(19.93)

Human resources / Industrial Relations front :

The Board is keen to have a fully equipped Human Resource Department, once the business activity is resumed/started in a normal way. During the year under review, since, there were no business activities and manpower utilization was meagre, there was no such department.

Disclosure of Accounting Treatment :

Detailed disclosure of accounting treatment during the year 2023-24 has been made in Notes to accounts of the financials.

Caution :

The views expressed in the Management Discussions and Analysis are based on available information, assessments and judgment of the Board. They are subject to alterations. The Companys actual performance may differ due to national or international ramifications, government regulations, policies, Tax Laws, and other unforeseen factors over which the Company may not have any control.

	For and behalf of Board of Directors
	Yash Trading and Finance Limited
	Sd/-	Sd/-
	Vishvajitsinh Dilipsinh Jadeja	Dinesh Mundhra
Date: 13.08.2025	Managing Director	Director
Place: Mumbai	DIN:10989282	DIN:00389283