Wiscon Industries Ltd IPO

Wide Range of imperative Consumer Electronic Products.

Value proposition for customers.

Established After-Sales Service Network.

Experienced Promoter and management team with proven execution capabilities and Skilled work force withcontemporary capabilities.

Our business operations rely significantly on the continuous and timely supply of products from top 5 and top 10 suppliers.Also, we do not have continuing and exclusive supply agreement with them. Our purchases of stock-in-trade from top 10suppliers are 99.77%, 99.33%, 99.82% and 99.97% for the period ended June 30, 2026 and for the fiscal years 2026, 2025and 2024 respectively on the basis of Restated Standalone Financial Statements, accordingly, this exposes us to aconcentration of purchases from top 10 suppliers and also, any interruptions or discontinuation of same will adverselyimpact our overall performance and profitability.

We depend on top 10 customers for a significant portion of our revenue from operations which contributed 63.36%,67.75%, 67.34% and 47.50% of our revenue from operations on the basis of Restated Standalone Financial Statements,for the period ended June 30, 2026 and for the fiscal year 2026, 2025 and 2024 respectively. Also, our Company in theusual course of Business does not have any long-term contracts with its customers and we rely on purchase orders fordelivery of our products and our customers may cancel or modify their orders, change quantities, delay or change theirsourcing strategy. Loss of one or more of our top Customers or a reduction in their demand for our products or reductionin revenue derived from them may adversely affect our Business, Results of Operations and Financial Condition.

We generate 100% of our revenue from operations from domestic market of which major portion of sales from ouroperations is generated from certain geographical regions especially, Delhi, Uttar Pradesh and Haryana which totallycontributed 74.25%, 83.76%, 77.42% and 55.21% for the period ended June 30, 2026 and for the fiscals 2026, 2025 and2024 respectively on the basis of Restated Standalone Financial Statements. Any adverse developments affecting ouroperations in these regions could have an adverse impact on our revenue and results of operations.

In the past and in the current scenario, our Company sources 100% of the products from domestic market and majorityof the domestic purchases are from Delhi and Uttar Pradesh which totally contributed 95.54% 99.15%, 95.87%, and99.82% of our total purchases for the period ended June 30, 2026 and for the Fiscals 2026, 2025 and 2024 respectivelyon the basis of Restated Standalone Financial Statements. Any adverse developments or any fluctuations in the futureaffecting our procurement from these particular states or such geographical concentration in the domestic purchases,could have an adverse impact on our revenue and results of operations.

A major proportion of our revenues are derived from products namely LED TVs and Electric Scooters which totallycontributed 92.66% 94.75%, 94.26% and 75.45% of our revenue from operations on the basis of Restated StandaloneFinancial Statements for the period ended June 30, 2026 and for the Financial Years ended March 31, 2026, 2025 and2024 respectively and any reduction in the demand for the above-mentioned products could have an adverse effect on ourbusiness, results of operations and financial condition.

We have entered into and may enter into related party transactions in the future, however, there can be no assurancethose such transactions, individually or taken together, will not have any adverse effect on our business, prospects, resultsof operations and financial condition.

We have certain outstanding litigation against us, Directors, Promoter, KMP and SMP, Group Companies and WhollyOwned Subsidiary, an adverse outcome of which may adversely affect our business, reputation and results of operations.

There are certain delay filings noticed in some of our corporate records relating to forms filed with the Registrar ofCompanies and other provisions of Companies Act, 2013. Any penalty or action taken by any regulatory authorities infuture, for such delay filings with provisions of corporate or any other law could impact the financial position of theCompany to that extent.

There are certain discrepancies and non-compliances noticed in some of our financial reporting and/or records relatingto filing of returns and deposit of statutory dues with the taxation and other statutory authorities which may affect ourrevenue from operations.

Our Company had incurred losses during Fiscal 2024, and we may continue to incur losses in the future, which couldadversely affect our business, financial condition, cash flows, results of operations and reputation.