Ekkaa Electronics (India) Limited

• Repayment/ prepayment, in full or part, of certain outstanding borrowings availed by our Company₹225 Cr
• Funding our Company's working capital requirements₹150 Cr
• General corporate purposes

Except as stated below, there are no outstanding criminal proceedings, actions by statutory or regulatory authorities, claims relating to direct and indirect taxes, or other pending litigations or arbitration proceedings involving the Company, Subsidiary, Directors, Promoters, Key Managerial Personnel, Senior Management, or the Group Company. There are no disciplinary actions imposed by SEBI or Stock Exchanges against the Promoters in the last five Fiscals. The Board has adopted a Materiality Policy to identify material outstanding litigation.

• Our revenue from operations has been significantly dependent on the sale of LED televisions, which accounted for 71.78%, 72.71% and Nil of our revenue from operations for the Financial Years 2026, 2025 and 2024 respectively. Any factors adversely affecting the sales of LED televisions or other consumer electronics and appliances may negatively impact our business, financial condition, results of operations and future prospects.(Revenue Concentration)

• We are highly dependent on our top 10 key customers for a substantial portion of our revenues. Our top 10 key customers contributed 65.77% and 80.35% of our revenue from operations for Financial Years 2026 and 2025 respectively. The loss of relationship with any of these customers may have a material adverse effect on our profitability, loss of revenue, financial performance and cash flows.(Customer Concentration)

• Our significant dependence on revenue from LED televisions may result in increased volatility in our results of operations, which could adversely affect our business, revenue and profitability.(Revenue Concentration)

• Our reliance on a select set of customers may also constrain our ability to negotiate our commercial arrangements, which may have an impact on our profit margins and financial performance.(Customer Concentration)

• The deterioration of the financial condition or business prospects of these customers could reduce their requirement of our products and result in a significant decrease in our revenue.(Customer Concentration)

• Any loss of, or reduction in business from, one or more of our key customers whether due to changes in their sourcing strategies, pricing pressures, financial condition, consolidation within the consumer electronics and appliances industry, increased competition, or shifts in consumer demand could have a material adverse effect on our business, results of operations and financial condition.(Customer Concentration)

• Any disruption in the sales of abovementioned consumer electronics and appliances may also affect our financial performance and cash flows.(Revenue Concentration)

• Demand of consumer electronics and appliances may also be adversely affected by the introduction of technologically superior models, pricing pressure from competitive manufacturers or unfavourable trends in public. Any such decline in demand could materially and adversely impact our revenue from operations.(Market Competition)