Complete Sports & Management India Ltd.

• Funding the capital expenditure requirements of our Company towards the purchase of gaming equipment and other capital equipment, including computers, printers and software, equipment and tools, and CCTV and safety equipment, for its existing warehouse located at Bhiwandi, Maharashtra.
• Funding the capital expenditure requirements of our Company towards the setting up of the ‘Duckpin – The Bowling Bistro’ entertainment centre in Mumbai, Maharashtra;
• Repayment and/or prepayment, in full or in part, of certain outstanding borrowings availed by our Company from banks and financial institutions;
• General corporate purposes.

Except as stated below, there are no outstanding (i) criminal proceedings; (ii) actions by regulatory authorities; (iii) claims related to direct or indirect taxes; or (iv) other pending litigations determined to be material. However, the text states that there are outstanding criminal proceedings and actions by regulatory authorities against Key Managerial Personnel and Senior Management.

• The Company derived 80.53%, 65.55% and 80.45% of its revenue from its top ten customers for the Fiscals 2026, 2025 and 2024, respectively. The loss of any of these customers or reduction in business from them will have a material adverse effect on the business, financial condition, results of operations and cash flows.(Customer Concentration)

• The Company's revenues are substantially dependent on demand for its amusement and entertainment solutions portfolio and related services. Any decline in demand for such offerings, changes in customer preferences, or adverse developments in the entertainment and leisure industry could materially and adversely affect the business, financial condition, results of operations and cash flows.(Market Demand)

• The Company's revenues are primarily derived from the sale, supply, installation, consultancy, management and support services relating to its amusement and entertainment solutions portfolio, which includes bowling solutions, arcade games, redemption games, video games, ticket-based games, skill-based games, soft play systems, indoor play structures, trampoline park solutions, laser tag systems, bumper cars, go-karting systems, debit card and cashless gaming systems, bowling spares and consumables, accessories, consultancy services and management contracts.(Business Model)

• The Company's revenues are primarily derived from the sale, supply, installation, consultancy, management and support services relating to its amusement and entertainment solutions portfolio. Demand for its products and services is influenced by consumer spending patterns, footfall at entertainment venues, capital expenditure budgets of amusement park operators, family entertainment centres, hospitality companies, shopping malls and leisure destination developers, as well as broader economic conditions and trends in the entertainment and leisure industry.(Market Demand)

• The Company's revenues are primarily derived from the sale, supply, installation, consultancy, management and support services relating to its amusement and entertainment solutions portfolio. Any reduction in customer spending, deferment or cancellation of projects, changes in consumer preferences, shifts in entertainment trends, economic downturns or a decline in demand for amusement and leisure activities could adversely affect demand for the products and services.(Market Demand)

• The Company's revenues are primarily derived from the sale, supply, installation, consultancy, management and support services relating to its amusement and entertainment solutions portfolio. The amusement and entertainment industry is characterised by evolving consumer preferences, technological advancements and changing market trends. If the Company is unable to adapt its offerings to meet changing customer requirements or respond effectively to industry developments, demand for its products and services may decline.(Market Demand)

• The Company's revenues are primarily derived from the sale, supply, installation, consultancy, management and support services relating to its amusement and entertainment solutions portfolio. The Company's business is also dependent on its ability to maintain relationships with existing customers and attract new customers. The loss of significant customers, reduction in repeat business, increased competition or failure to secure new projects may materially and adversely affect the revenues and profitability.(Market Demand)

• The Company's revenues are primarily derived from the sale, supply, installation, consultancy, management and support services relating to its amusement and entertainment solutions portfolio. The Company's ability to sustain and grow its business depends, in part, on its ability to anticipate and respond to such changes, develop and introduce new products and solutions, maintain relationships with internationally reputed suppliers and remain competitive within the industry.(Market Demand)