Augmont Enterprises Limited IPO

The company primarily conduct its business through its two online platforms `Augmont SPOT' and `Augmont Gold For All' and any significant disruptions in the company's information technology systems or breaches of data security could adversely affect its business and reputation.

Volatility in the market price of gold and silver affects the demand for its products and the valuation of the company's inventory, and such volatility may adversely affect its business, results of operations, financial condition and cash flows.

The company deriver a substantial portion of its revenues from enterprise sales through the company's `Augmont SPOT' platform and international sales (representing 95.72%, 95.88%, and 97.17% of its revenue from operations for Fiscals 2025, 2024 and 2023, respectively) and any decline in revenues generated from this business could adversely affect the company's business, results of operations and financial condition.

The company's business is dependent on the continuous and cost-effective procurement of gold and silver bullion and its inability to procure sufficient quantities of bullion may have an adverse effect on the company's business, results of operations and financial condition.

The company depends on its price discovery capabilities to set competitive benchmark prices for gold and silver products and inaccuracies in pricing the company's products or disruptions in the technology driving it, could have an adverse effect on its business and reputation.

The company depends on certain key customers for a significant portion of its revenues with the company's top 10 customers accounting for 35.30%, 35.85%, and 27.62% of our revenue from operations for Fiscals 2025, 2024 and 2023, respectively.The company does not execute any long-term agreements with any of its customers. Consequently, any inability to procure new orders on a regular basis or the company's inability to diversify its customer base could have an adverse effect on the company's business, results of operations and financial condition.

The company is exposed to risks associated with our hedging activities, and any failures in the company's hedging strategy or execution may adversely affect its business, results of operations and financial condition.

The company cannot access debt financing to finance the company's working capital requirements. If the company is unable to access adequate and cost-effective funding in a timely manner due to these restrictions, it may have an adverse effect on its business operations, liquidity position and overall financial performance.

The company's refining and jewellery manufacturing operations involve activities and materials which are hazardous in nature and are subject to operating risks, and any accident, equipment failures, interruption in such operations may adversely affect its business, results of operations and financial condition.

There have been certain instances of delays, or errors in the past in relation to form filings with the Registrar of Companies, Maharashtra at Mumbai ("RoC"). The company may be subject to regulatory actions and penalties for any such past or future or delays or errors and its business, financial condition and reputation may be adversely affected.