Yaashvi Jewellers Ltd IPO

Experienced Promoters and Management Team.

Diversified product portfolio,

Recurring and non-recurring, repeat revenues from long standing customer relationships.

Integrated Manufacturing Facility.

Commitment to quality and hallmarked jewellery assurance.

The company has certain outstanding litigation against its, an adverse outcome of which may adversely affect the company business, reputation and results of operations.

The company depends on few suppliers for the company raw materials required for its operations and the company has not entered into any longterm agreements. Any delays, interruptions or reduction in the supply of raw materials to manufacture the company products and any abrupt fluctuations in the prices of its raw materials may adversely affect the pricing of the company products and may has an impact on its business, results of operation, financial condition and cash flows.

The company depends on certain customers for a significant portion of its revenues, Also, the Company in the usual course ofbusiness does not has any long-term contracts with its customers and the company relies on purchase orders for delivery of the company products and its customers may cancel or modify their orders, change quantities, delay or change their sourcingstrategy. Loss of one or more of the company top customers or a reduction in their demand for its products or reduction inrevenue derived from them may adversely affect the company business, results of operations and financial condition.

The company jewellery business faces risks from market volatility and changing customer preferences. Fluctuations in commodity prices like gold and silver could impact its costs and profitability. The company ability to anticipate changes in industry trends to meet customers demands and any variations in the government regulations/policies or technology upgradation is a significant factor to remain competitive, any failures to identify and understand the trends may materially adversely affect the company business.

Majority of the company revenue from operation is derived from manufacturing of plain gold chains. Any reduction in the saleof plain gold chains, or its inability to manufacture and sell plain gold chains, may has an adverse effect on the companybusiness, results of operations, cash flows and financial condition.

The company ability to attract customers is dependent on the success and visibility of its retail shop and showroom.

The company revenues is heavily reliant on its operations within certain geographical regions. Any adverse developments, such as economic downturns, political instability, or natural disasters, in these regions could significantly impact the company revenues and overall financial performance. Additionally, the company is subject to risks associated with expansion into new geographies

The company business operations is supported by a single manufacturing facility, located in Jaipur, Rajasthan. A slowdown orshutdown in its manufacturing operations or any adverse development affecting such region could has an adverseeffect on the company business, results of operations, financial condition and cash flows.

The company registered office, manufacturing unit, retail shop and showroom is not owned by its and is taken on permission to use/rental basis. If the company is unable to renew its existing rental agreements or relocate the company operations on commercially reasonable terms, there may be a material adverse effect on the company business, financial condition, results of operations and cash flows could be adversely affected.

The Company had negative cash flows from operating, investing and financing activities in the past, details of whichis given below. Sustained negative cash flow could impact its growth and business.