KABRA JEWELS Limited

1. Quality and Designing of our products.

2. Established brand.

3. We offer a diversified range of products.

4. Experienced promoters with established track record of operations.

5. Well established relationship with our artisans.

1. The Company, Promoters and Directors are involved in certain legal proceedings. Any adverse outcome on such proceeding may affect its business, financial condition and reputation.

2. The Company requires significant amount of working capital for continued growth. Its inability to meet the company working capital requirements, on commercially acceptable terms, may have an adverse impact on its business, financial condition and results of operations.

3. If the company is unable to effectively manage its retail network and operations or pursue the company growth strategy, its may not achieve the company expected levels of profitability which may adversely affect its business prospects, financial condition and results of operations.

4. Business Risk Due to Geographic Concentration.

5. The company does not own the registered office and showrooms from which its carry out the company business activities. Any dispute in relation to use of these premises would have a material adverse effect on its business and results of operations.

6. The company has not entered into any agreements with its vendors and job workers (Karigars). Thus, any dispute or delay in getting the work done from the vendor and jobworkers could have a material adverse effect on its business, results of operations and financial condition.

7. Orders placed by customers may be delayed, modified, cancelled or not fully paid for, which may have an adverse effect on its business, financial condition and thereby on the company results of operations.

8. Its gold and jewellery business faces risks from market volatility and changing consumer preferences. Fluctuations in commodity prices like gold could impact its costs and profitability. Evolving consumer tastes influence product demand, necessitating continuous adaptation to remain competitive.

9. The company income and sales are subject to seasonal fluctuations and lower income in a peak season may have a disproportionate effect on its results of operations.

10. The company undertake sales on credit terms to a limited number of customers and defaults in payment of the dues by such customers could have an adverse effect on its business, results of operations and financial condition.