Ivalue Infosolutions Limited IPO Details

1. We are dependent on OEMs, which are global technology brands, for our offerings. In Fiscal 2025, we derived a significant part of our Gross Sales Billed to the Customers from providing technology solutions and services for our top 10 OEMs, accounting to 63.02% of our total Gross Sales Billed to the Customers. Any delay or failure on the part of such OEMs for providing such products, our failure to maintain our relationships with OEMs, or any material changes in the pricing, volume or other terms of existing agreements with such OEMs could materially and adversely affect our business, profitability and reputation.

2. We derive a significant part of our Gross Sales Billed to the Customers from a limited number of System Integrators. In Fiscal 2025, we derived 8.66% of our total Gross Sales Billed to the Customers from our top System Integrator, our failure to maintain our relationships with System Integrators, any loss or reduction of business from these System Integrators could reduce our Gross Sales Billed to the Customers and materially adversely affect our business, financial condition, and results of operations.

3. We don't have long term commitments and enter into non-exclusive agreements with OEMs and SIs and certain of our agreements may have restrictive covenants and can typically be terminated without any cause. Any early termination or non-renewal of such agreements may adversely affect our business, results of operations and financial condition.

4. Our business is dependent on OEMs effectively maintaining, promoting or developing their brands in the relevant geographies, maintaining standard quality products, including launching new information and communications technology products at regular intervals, and providing timely delivery of their products and offerings. Any failure in this respect could adversely affect the demand for their products, thereby also materially and adversely affecting our Gross Sales Billed to the Customers.

5. We curate and provide solutions and offerings that address enterprises' needs. We do not manufacture or develop any of the products used in our offerings.

6. We face significant and competitive pressure from resellers and VADs, and failure to maintain and expand our relationship with existing System Integrators or attract new System Integrators could materially and adversely affect our business.

7. We are exposed to credit risk and may be exposed to delays and/or defaults in payments by such SIs, any failure or delay in collecting such receivables could adversely affect our cash flows and financial results.

8. Our business is dependent on our ability to attract and retain skilled IT professionals in order to identify and curate technology solutions. Failure to attract or retain such professionals could materially and adversely affect our business, financial condition and results of our operations.

9. We rely on the performance of our information technology systems and any interruption or abnormality in the same may have an adverse impact on our business operations and profitability.

10. We have experienced negative cash flows from operations in the past. We cannot assure you that our net cash flows will be positive in the future.