Amanta Healthcare Limited IPO

1. Our Company's entire manufacturing facility is located at a single location, and all of the Company's manufactured products are produced from such facility in village Hariyala, district Kheda, Gujarat. Any delay in production at, or shutdown of, our manufacturing facility due to various factors such as shortage of electrical power or water resources, political instability, industrial accidents or machinery breakdowns, severe weather conditions, natural disasters, and outbreak of infectious diseases may in turn adversely affect our business, financial condition and results of operations.

2. Any manufacturing or quality control concerns or our inability to deliver products on a timely basis, or at all, could result in the cancellation of purchase orders, breaches of relevant agreements, and termination of agreements by our clients and distributors, which could have an adverse effect on our business, results of operations, financial condition and cash flows.

3. Our Company is involved in a certain material litigation and an adverse outcome in this proceeding may adversely affect our business, financial condition and growth strategy.

4. We may not be able to improve our profit margins and profits in the future.

5. Our Company had issued Equity Shares to more than 49 investors in the past and as a matter of abundant caution for better corporate governance, our Company has given an exit offer to the eligible shareholders.

6. Finance cost of the Company has been very high and finance cost of the company for the Fiscal 2025, Fiscal 2024, and Fiscal 2023 constituted 45.78%, 57.25% and 62.64% of the Restated Earnings before interest, tax, depreciation and amortization (EBITDA). If company is unable to control the finance cost in future, it may adversely affect business, results of operations, financial condition and cash flows.

7. Our operations are labour intensive, and we may be subject to strikes, work stoppages or increased wage demands by our employees, increase in minimum wages across various states and we may also be unable to engage new employees at commercially attractive terms which could adversely affect our business, results of operations and financial condition.

8. We rely on limited suppliers for our raw material i.e., LDPE (Low Density Polyethylene) and PP granules (Polypropylene). The prices of LDPE and PP granules are volatile and largely linked to crude price volatility. Loss of these suppliers, or any fluctuation in the prices of these raw materials may have an adverse effect on our business, results of operations and financial conditions.

9. The Issue Price, market capitalisation to revenue multiple and price to earnings ratio of our Company based on the Issue Price may not be indicative of the market price of our Company on listing or thereafter or indicative of such multiples and ratios based on the market price of the Equity Shares on listing or thereafter.

10. Our manufacturing license has been suspended in the past and any such suspensions in the future could adversely affect our business, results of operations, financial condition and cash flows.