Earkart Limited IPO

We have diversified client base ranging from government, to, clinics, retailers and doctors.

Established and proven track record.

Leveraging the experience of our Promoter.

Experienced management team and a motivated Employees.

Cordial relations with our client.

Our revenue from sale of products derived from government institutions accounted for 69.32%, 75.85% and86.56% for the Fiscal 2025, Fiscal 2024 and Fiscal 2023 respectively. A failure to secure similar governmentcontracts or orders in the future could adversely impact our business, operating results, and financialcondition.

We are subject to complex laws and governmental regulations governing our products and our businessoperations, compliance with these laws and regulations requires time and cost, and any adverse regulatoryaction may adversely affect our financial condition, cash flows and business operations.

We face risks relating to sourcing of raw materials and components for manufacturing of our hearing aidsand related devices from third parties.

Our Manufacturing Facility is located in Noida, Uttar Pradesh. Any disruption, breakdown or shutdown ofour Manufacturing may have a material adverse effect on our business, financial condition, results ofoperations and cash flow.

Loss of any of our key customers or reduction in demand from our customers may materially and adverselyaffect our business and financial performance.

Quality problems and product liability claims could lead to recalls or safety alerts, reputational harm, andcould have an adverse effect on our business, results of operations, financial condition and cash flows.

We are dependent on the success of our remote audiometry system Earkart OMNI and our research anddevelopment activities and the failure to develop new or improved products or process improvements orproduction techniques could adversely affect our business, financial condition, cash flows and results ofoperations and have a negative impact on our competitive position.

If we cannot protect our intellectual property our ability to sell current or future products may be negativelyimpacted.

We have had negative cash flows in the past and it is possible that we may experience negative cash flows inthe future.

The restated financial statements have been provided by peer reviewed chartered accountants who is notstatutory auditor of our Company.