💰 Financial Performance

Revenue Growth by Segment

Not disclosed in available documents. The company reported having no active operations during the period, leading to marginal changes in financials and most ratios being zero.

Geographic Revenue Split

Not disclosed in available documents. The company operates from its registered office in Nashik, Maharashtra.

Profitability Margins

Not disclosed in available documents. While the auditor's report mentions a 'Profit', specific percentage margins are not provided due to the lack of operational activity.

EBITDA Margin

Not disclosed in available documents. Ratios are reported as zero or varying only due to marginal financial changes.

Capital Expenditure

Not disclosed in available documents. The company is currently in a transition phase following a change in management and name.

Credit Rating & Borrowing

Not disclosed in available documents. The company is planning a fund-raising activity via preferential issue/private placement in January 2026.

⚙️ Operational Drivers

Raw Materials

Not applicable as the company is primarily a trading entity in the Iron & Steel segment with no current manufacturing operations.

Key Suppliers

Not disclosed in available documents. The company identifies 'low cost suppliers' and 'competitive nations' as general market threats.

Capacity Expansion

Current capacity is not disclosed. The company is planning a fund-raising event on January 15, 2026, to potentially finance future business activities or expansion.

Raw Material Costs

Not disclosed in available documents. As a trading company with no current operations, raw material costs are not a primary metric for the reporting period.

Manufacturing Efficiency

Not applicable. The company currently has no employees except for a Company Secretary and reports no active operations.

📈 Strategic Growth

Growth Strategy

The company intends to capitalize on the improvement in the Iron & Steel industry by leveraging new management's technical and finance expertise. A key strategy includes raising funds through a preferential issue or private placement of securities scheduled for January 2026 to provide capital for new business directions.

Products & Services

Trading services related to the Iron & Steel industry.

Brand Portfolio

Magnus Steel and Infra Limited (formerly Magnus Retail Limited).

Market Expansion

The company is transitioning into the steel and infrastructure sector following a change in controlling interest and name change in FY2025.

🌍 External Factors

Industry Trends

The Iron & Steel industry is showing improvement. The company is positioning itself to take advantage of significant capital investments and better industrial development expected in coming years.

Competitive Landscape

The industry is characterized by severe competition, technology upgrades, and pricing pressure from low-cost suppliers.

Competitive Moat

The company's moat is currently limited to the 'strong technical, finance and administrative expertise' of the new management team across various corporate sectors.

Macro Economic Sensitivity

Highly sensitive to economic conditions affecting demand/supply and price conditions in domestic and overseas iron and steel markets.

Geopolitical Risks

Competition from 'newly emerging competitive nations' is cited as a threat to the segment's outlook.

⚖️ Regulatory & Governance

Industry Regulations

Operations are governed by the Companies Act 2013, Securities Contracts (Regulation) Act 1956, and Foreign Exchange Management Act 1999. The company must also adhere to industry-specific standards for the steel sector as they emerge.

Environmental Compliance

The company identifies 'stricter environment laws' as a threat to its operating segment, which may increase future compliance costs.

Taxation Policy Impact

Subject to the Central Goods and Services Tax Act, 2017 and changes in Government tax laws.

Legal Contingencies

INR 0. The company states it does not have any pending litigations that would impact its financial position as of March 31, 2025.

⚠️ Risk Analysis

Key Uncertainties

The primary uncertainty is the successful deployment of capital from the proposed 2026 fundraise into active operations, given the current lack of business activity.

Third Party Dependencies

High dependency on the new promoter group for funding and strategic direction following the change in control.

Technology Obsolescence Risk

Technology up-gradation is listed as a specific threat to the segment, requiring the company to stay current with industry standards to remain competitive.

Credit & Counterparty Risk

Not disclosed in available documents. The auditor noted no loans or advances were granted to other parties during the year.