Emiac Technologies

Focus and invest in talent retention, enhancement and expansion.

Deepen existing client relationships, expand our client base.

Expand our business and geographical footprint.

Creating a strong marketing and promoting strategy.

Continue to invest in technology and software capabilities.

Improving functional efficiency.

The company is highly dependent on certain key customers for a substantial portion of its revenues. Loss of relationship with any of these customers may have a material adverse effect on its profitability and results of operations.

The Company has not entered into any long-term contracts with its customers and the company typically operate on the basis of orders received on hand. Inability to maintain regular order flow would adversely impact its revenues and profitability.

The Company operations are dependent on a limited number of key suppliers. Any disruption or change in terms with these suppliers could impact its ability to deliver services, affecting the company business, financial condition, and results of operations.

The Company, Promoters, Directors, KMP and SMP are involved in certain legal proceedings and litigations. Any adverse decision in such proceedings may render it/them liable to liabilities/penalties which may adversely affect its business, financial condition and results of operations.

There are certain discrepancies and non-compliances noticed in some of its statutory dues and obligations and/or records relating to filing of returns with other statutory authorities.

The Company revenue is reliant on its operations within certain geographical regions. Any region-specific developments such as economic downturns, regulatory changes, or competitive pressures may impact the company revenue and business performance.

The company revenues are highly dependent on certain key industries. Any decrease in demand for marketing services in these industry verticals could reduce its revenues and adversely affect the company business, financial condition and results of operations.

The company historical performance is not indicative of the company future growth or financial results and we may not be able to sustain or increase our historical growth rates.

Digital marketing service is a substantial part of its offerings and hence is the company major source of income. Any changes in trend, decrease in digital marketing-spend by the company clients could have a material adverse effect on the company business, revenue growth and results of operations and financial condition.

The company may faces the risk of becoming obsolete due to rapid technological changes and digital disruptions.

Its may undertake their content creation and marketing projects functions inhouse and setting up dedicated departments to service their marketing needs, thus reducing its prospective customer base. This may adversely affect its revenues and growth prospects.

The company inability to maintain and enhance its brand name and reputation can have a material adverse effect on the company revenue of operations.

The company growth and profitability may be affected due to intense competition and market disruptions.

The company is routinely engaged to create advertisement campaigns and social media campaigns with persuasive messaging that may become subject to negative backlash from its client`s target audience and may become a topic of negative debate on social media platforms.

The commercial success of the company services depends to a large extent on the success of its end use customers. If there is any downturn in the industries in which the company customers operate, it could have a material adverse effect on its business, financial condition and results of operations.

The industry in which the company operates possess various risks and challenges could have a material adverse effect on its business, financial condition, cash flow, and results of operations.

The company dependence on third-party platforms poses operational and financial threat to its company.

The company reliance on field infrastructure, workforce key personnel and creative talent poses operational risks.

The company may be subject to claims of infringement of third-party intellectual property rights that are costly to defend, result in the diversion of management`s time and efforts, requires the payment of damages and limit its ability to use particular technologies in the future.

The company Registered Office is operated on leave and license basis premises and its inability to renew such lease agreement or leave and license agreement may adversely affect the company business, results of operations and financial condition.

The company business and results of operations are dependent on the contracts that the company enter into. Any breach of the conditions under these contracts may adversely affect its business and results of operations.

The company funding requirements and the proposed deployment of Net Proceeds have not been appraised by a public financial institution or a scheduled commercial bank and its management will have broad discretion over utilization of the Net Proceeds.

The company has not yet placed orders in relation to the capital expenditure requirement towards Purchase of computers, laptops, other related accessories which are proposed to be funded out of the Net Proceeds. If there is any delay in placing the orders, or in the event the vendor is unable to perform its obligations, in part or at all, it may result in time and cost overruns and its business, prospects and results of operations may be adversely affected.

Interruption or failures of its company`s information technology or data backup systems could impair the company ability to provide its services effectively and in a timely manner, and could result in loss of work product, customer files or other valuable data.

Any Penalty or demand raised by statutory authorities in future will affect financial position of the Company.

The company is subject to foreign exchange control regulations which can pose a risk of currency fluctuation.

The company insurance coverage may not be adequate to protect us against certain operating hazards and this may have a material adverse effect on its business.

The company work with multiple clients and delays or defaults in their payments could disrupt its cash flows. This may impact the company working capital and profitability.

As of March 31, 2025, the company had contingent liabilities which have not been provided for in the company financial statements and could adversely affect its financial condition.

There are certain discrepancies/errors/delay filings noticed in some of the company corporate records relating to forms filed with the Registrar of Companies and other provisions of Companies Act, 2013. Any penalty or action taken by any regulatory authorities in future, for non-compliance with provisions of corporate or any other law could impact the financial position of the Company to that extent.

The Company had negative cash flows in the past years, details of which are given below. Sustained negative cash flow could impact its growth and business.

The company operations requires a significant amount of working capital. Any inability to meet its working capital requirements may adversely affect the company business, financial condition, cash flows and results of operations.

The Company has entered into related party transactions in the past and may continue to enter into related party transactions in the future, which may potentially involve conflicts of interest with the equity shareholders.

If the company fail to maintain an effective system of internal controls, the company may not be able to successfully manage, or accurately report, its financial risks. Despite the company internal control systems, the company may be exposed to operational risks, including fraud, petty theft and embezzlement, which may adversely affect its reputation, business, financial condition, results of operations and cash flows.

In case of the company inability to obtain, renew or maintain the statutory and regulatory licenses, permits and approvals required to operate its business it may have a material adverse effect on the company business.

The company depends on skilled personnel and if the company are unable to recruit and retain skilled personnel, its ability to operate or grow the company business could be affected. Further the company may be subject to employee unrest, slowdowns and increased wage costs, which may have an adverse effect on its business, operations, the company cash flow and financial condition.

Internal or external fraud or misconduct by its employees could adversely affect the company reputation and its results of operations.

The company success largely depends upon the knowledge and experience of its Promoters, Directors, the company Key Managerial Personnel and Senior Management as well as its ability to attract and retain them. Any loss of the company Promoter, Directors, Key Managerial Personnel, Senior Management or its ability to attract and retain them could affect the company business, financial condition and results of operations.

The company Directors and Promoters may enter into ventures which are in businesses similar to the company.

The company relies on financing from banks or financial institutions to carry on its business operations, and inability to obtain additional financing on terms favourable to the company or at all could have an adverse impact on the company financial condition. Further, certain of its financing agreements involve variable interest rates and an increase in interest rates may adversely affect the company results of operations and financial condition. If the company is unable to raise additional capital, its business and future financial performance could be adversely affected.

The Company is not having any exact comparable Indian peer which have similar business to its Company.

The company Promoters and promoter group members are interested in its Company`s performance in addition to their remuneration and reimbursement of expenses.

The has not made any alternate arrangements for meeting its capital requirements for the Objects of the Issue. Any shortfall in raising / meeting the same could adversely affect the company growth plans, operations and financial performance.

There is no monitoring agency appointed by its Company to monitor the utilization of the Issue proceeds.

The company ability to pay dividends will depend upon future earnings, financial condition, cash flows, working capital requirements, capital expenditures and other factors.

The company cannot guarantee the accuracy or completeness of facts and other statistics with respect to India, the Indian economy and industry in which the company operate contained in the Draft Red Herring Prospectus.

The company Promoters and members of the Promoter Group will continue jointly to retain majority control over its Company after the Issue, which will allow them to determine the outcome of matters submitted to shareholders for approval.

The objects of the Issue include funding incremental working capital requirements, which is based on certain assumptions and estimates. Any failure in arranging adequate working capital for the company operations may adversely affect its business, results of operations, cash flows and financial conditions.

The company marketing campaigns may not be successful in increasing brand awareness of its Company. If the company marketing initiatives are not effective, this may affect its business and results of operations.

The company future funds requirements, in the form of issue of capital or securities and/or loans taken by us, may be prejudicial to the interest of the shareholders depending upon the terms on which they are eventually raised.

The average cost of acquisition of Equity Shares by the Promoters may be less than the Issue Price.

The has issued Equity Shares during the last one year at a price below the Issue Price.

We are highly dependent on certain key customers for a substantial portion of our revenues. Loss of relationship with any of these customers may have a material adverse effect on our profitability and results of operations.

The company is highly dependent on certain key customers for a substantial portion of its revenues. Loss of relationship with any of these customers may have a material adverse effect on the company`s profitability and results of operations.

The Company has not entered into any long-term contracts with its customers and the company typically operates on the basis of orders received on hand. Inability to maintain regular order flow would adversely impact the company`s revenues and profitability.

The company`s operations are dependent on a limited number of key suppliers. Any disruption or change in terms with these suppliers could impact its ability to deliver services, affecting the company`s business, financial condition, and results of operations.

The Company, Promoters, Directors, KMP and SMP are involved in certain legal proceedings and litigations. Any adverse decision in such proceedings may render the company/them liable to liabilities/penalties which may adversely affect its business, financial condition and results of operations.

There are certain discrepancies and non-compliances noticed in some of its statutory dues and obligations and/or records relating to filing of returns with other statutory authorities.

The company`s revenue is reliant on its operations within certain geographical regions. Any region-specific developments such as economic downturns, regulatory changes, or competitive pressures may impact the company`s revenue and business performance.

The company`s revenues are highly dependent on certain key industries. Any decrease in demand for marketing services in these industry verticals could reduce its revenues and adversely affect the company`s business, financial condition and results of operations.

The company`s historical performance is not indicative of its future growth or financial results and the company may not be able to sustain or increase its historical growth rates.

There are certain discrepancies/errors/delay filings noticed in some of our corporate records relating to forms filed with the Registrar of Companies and other provisions of Companies Act, 2013. Any penalty or action taken by any regulatory authorities in future, for non-compliance with provisions of corporate or any other law could impact the financial position of the Company to that extent.

Digital marketing service is a substantial part of its offerings and hence is the company`s major source of income. Any changes in trend, decrease in digital marketing-spend by its clients could have a material adverse effect on the company`s business, revenue growth and results of operations and financial condition.

The company may faces the risk of becoming obsolete due to rapid technological changes and digital disruptions.

Companies may undertake their content creation and marketing projects functions inhouse and setting up dedicated departments to service their marketing needs, thus reducing its prospective customer base. This may adversely affect the company`s revenues and growth prospects.

The company`s inability to maintain and enhance its brand name and reputation can have a material adverse effect on the company`s revenue of operations.

The company`s growth and profitability may be affected due to intense competition and market disruptions.

The Company had negative cash flows in the past years, details of which are given below. Sustained negative cash flow could impact its growth and business.

The company is routinely engaged to create advertisement campaigns and social media campaigns with persuasive messaging that may become subject to negative backlash from its client`s target audience and may become a topic of negative debate on social media platforms.

The commercial success of its services depends to a large extent on the success of its end use customers. If there is any downturn in the industries in which the company`s customers operate, it could have a material adverse effect on its business, financial condition and results of operations.

The industry in which the company operates possess various risks and challenges could have a material adverse effect on the company`s business, financial condition, cash flow, and results of operations.

The company`s dependence on third-party platforms poses operational and financial threat to the company.

The company`s reliance on field infrastructure, workforce key personnel and creative talent poses operational risks.

The company may be subject to claims of infringement of third-party intellectual property rights that are costly to defend, result in the diversion of management`s time and efforts, require the payment of damages and limit its ability to use particular technologies in the future.

The company`s Registered Office is operated on leave and license basis premises and its inability to renew such lease agreement or leave and license agreement may adversely affect the company`s business, results of operations and financial condition.

The company`s business and results of operations are dependent on the contracts that the company enters into. Any breach of the conditions under these contracts may adversely affect its business and results of operations.

The company`s funding requirements and the proposed deployment of Net Proceeds have not been appraised by a public financial institution or a scheduled commercial bank and the company`s management will have broad discretion over utilization of the Net Proceeds.

The company has not yet placed orders in relation to the capital expenditure requirement towards Purchase of computers, laptops, other related accessories which are proposed to be funded out of the Net Proceeds. If there is any delay in placing the orders, or in the event the vendor is unable to perform its obligations, in part or at all, it may result in time and cost overruns and the company`s business, prospects and results of operations may be adversely affected.

Interruption or failures of the company`s information technology or data backup systems could impair its ability to provide the company`s services effectively and in a timely manner, and could result in loss of work product, customer files or other valuable data.

Any Penalty or demand raised by statutory authorities in future will affect financial position of the Company.

The Company is subject to foreign exchange control regulations which can pose a risk of currency fluctuation.

The company`s insurance coverage may not be adequate to protect us against certain operating hazards and this may have a material adverse effect on its business.

The company works with multiple clients and delays or defaults in their payments could disrupt its cash flows. This may impact the company`s working capital and profitability.

As of September 30, 2025, the company has contingent liabilities which have not been provided for in the company`s financial statements and could adversely affect its financial condition.

The company`s operations require a significant amount of working capital. Any inability to meet its working capital requirements may adversely affect the company`s business, financial condition, cash flows and results of operations.

The Company has entered into related party transactions in the past and may continue to enter into related party transactions in the future, which may potentially involve conflicts of interest with the equity shareholders.

If the company fails to maintain an effective system of internal controls, the company may not be able to successfully manage, or accurately report, the company`s financial risks. Despite its internal control systems, the company may be exposed to operational risks, including fraud, petty theft and embezzlement, which may adversely affect its reputation, business, financial condition, results of operations and cash flows.

In case of its inability to obtain, renew or maintain the statutory and regulatory licenses, permits and approvals required to operate the company`s business it may have a material adverse effect on its business.

The company depends on skilled personnel and if the company is unable to recruit and retain skilled personnel, the company`s ability to operate or grow its business could be affected. Further the company may be subject to employee unrest, slowdowns and increased wage costs, which may have an adverse effect on its business, operations, the company`s cash flow and financial condition.

Internal or external fraud or misconduct by the company`s employees could adversely affect its reputation and the company`s results of operations.

The company`s success largely depends upon the knowledge and experience of its Promoters, Directors, the company`s Key Managerial Personnel and Senior Management as well as its ability to attract and retain them. Any loss of the company`s Promoter, Directors, Key Managerial Personnel, Senior Management or its ability to attract and retain them could affect the company`s business, financial condition and results of operations.

The company`s Directors and Promoters may enter into ventures which are in businesses similar to the company`s.

The company relies on financing from banks or financial institutions to carry on the company`s business operations, and inability to obtain additional financing on terms favourable to us or at all could have an adverse impact on its financial condition. Further, certain of the company`s financing agreements involve variable interest rates and an increase in interest rates may adversely affect its results of operations and financial condition. If the company is unable to raise additional capital, the company`s business and future financial performance could be adversely affected.

The company has incurred indebtedness and an inability to comply with repayment and other covenants in the company`s financing agreements could adversely affect its business and financial condition.

The Company is not having any exact comparable Indian peer which have similar business to the Company.

The company`s Promoters and promoter group members are interested in the Company`s performance in addition to their remuneration and reimbursement of expenses.

The company has not made any alternate arrangements for meeting its capital requirements for the Objects of the Issue. Any shortfall in raising / meeting the same could adversely affect the company`s growth plans, operations and financial performance.

The company`s ability to pay dividends will depends upon future earnings, financial condition, cash flows, working capital requirements, capital expenditures and other factors.

The company cannot`s guarantee the accuracy or completeness of facts and other statistics with respect to India, the Indian economy and industry in which the company operates contained in the Red Herring Prospectus.

The company`s Promoters and members of the Promoter Group will continue jointly to retain majority control over the Company after the Issue, which will allow them to determine the outcome of matters submitted to shareholders for approval.

The objects of the Issue include funding incremental working capital requirements, which is based on certain assumptions and estimates. Any failures in arranging adequate working capital for its operations may adversely affect its business, results of operations, cash flows and financial conditions.

The company`s marketing campaigns may not be successful in increasing brand awareness of the Company. If the company`s marketing initiatives are not effective, this may affect its business and results of operations.

The company`s future funds requirements, in the form of issue of capital or securities and/or loans taken by the company, may be prejudicial to the interest of the shareholders depending upon the terms on which they are eventually raised.

The average cost of acquisition of Equity Shares by the Promoters may be less than the Issue Price.

The company has issued Equity Shares during the last one year at a price below the Issue Price.