Ss Retail Limited

• Funding capital expenditure for Fit Outs towards setting up of new stores in Fiscal 2027 and Fiscal 2028
• Part funding of the incremental working capital requirements of our Company
• General corporate purposes

Except as stated in this section, there are no outstanding (a) criminal proceedings (including first information reports even if no cognizance has been taken by any court) involving our Company, Subsidiaries, Directors, Promoters, Key Managerial Personnel and members of Senior Management; (b) actions (including all penalties and show cause notices) by any statutory or regulatory authorities involving our Company, Subsidiaries, Directors, Promoters, Key Managerial Personnel and members of Senior Management; (c) disciplinary action including penalty imposed by SEBI or stock exchanges against our Promoters in the last 5 Fiscals including outstanding action; (d) claim involving our Company, Subsidiaries, Directors or Promoters for any direct or indirect tax liabilities (disclosed in a consolidated manner giving the total number of claims and total amounts involved); and (e) other pending civil litigations including arbitration involving our Company, Subsidiaries, Directors, Promoters (other than proceedings covered under (a) to (d) above) which have been determined to be material pursuant to the materiality policy approved by our Board in its meeting held on December 27, 2025 (Materiality Policy) (as disclosed herein below).

• The Company derives a significant portion of its revenue from retailing mobile phones, with 86.18%, 87.58% and 88.31% of revenue from operations during Fiscal 2026, 2025 and 2024 respectively.(Revenue Concentration)

• The Company is significantly reliant on arrangements with top 10 Suppliers for procuring mobile phones, accessories and other electronic items, with purchases from these Suppliers constituting 79.09%, 89.42% and 88.38% of total purchase of traded goods during Fiscal 2026, 2025 and 2024 respectively.(Supplier Concentration)

• The Company derives a significant portion of its revenue from operations from stores in the state of Maharashtra, with 89.09%, 92.32% and 94.07% of revenue derived from Maharashtra during Fiscal 2026, 2025 and 2024 respectively.(Geographic Concentration)

• The Company is subject to risks arising from changes in political, social and economic conditions of Maharashtra, which could have an adverse effect on its business, financial condition, result of operation and cash flow.(Geographic Concentration)

• The Company typically does not enter into long-term agreements with its Suppliers and purchases products based on purchase orders, and any failure by Suppliers to supply products in a timely manner or at all may have a significant impact on its supply chain, reputation, business, financial condition, cash flows and results of operations.(Supplier Concentration)

• The Company's business may be adversely affected by factors such as an economic downturn, decrease in disposable income, decline in consumer confidence, fluctuations in exchange rates, an increase in interest rates, inflation, deflation, direct or indirect taxes and consumer debt.(Macroeconomic Factors)

• Any downturn or slowdown in the mobile phone industry (including the pre-owned smartphone industry) and/or industries for accessories and other electronic items may have a material adverse effect on the Company's business, financial condition and result of operations.(Macroeconomic Factors)

• The loss or significant decrease in the volume of business from one or more of the top 10 Suppliers for any reason may have an adverse effect on the Company's business, financial condition, cash flows, and results of operations.(Supplier Concentration)

Each bar is a fixed formula applied to the figures shown above, scored 0–100. This is a reading of what the company disclosed — not a recommendation to apply or avoid, not a price target, and not a prediction of listing performance. Dimensions that could not be extracted are excluded rather than assumed, so coverage varies between documents.

• SS Retail Limited - Prospectus21 Sept 2026
• SS Retail Ltd. - RHP16 Sept 2026