Abha Power and Steel Ltd IPO

Diversified product mix with strong focus on customised products.

Fully equipped manufacturing facility.

Strategically located Manufacturing Facility.

Captive Power plant.

Diversified customer base and long-standing relationship with our customers.

Quality assurance and accreditations.

Well experienced management team with proven project management and implementation skills.

Manufacturing Facility is located in Bilaspur, Chhattisgarh. Any disruption, breakdown orshutdown of its Manufacturing Facility may have a material adverse effect on its business, financialcondition, results of operations and cash flow.

Its Manufacturing Facility is located in Bilaspur, Chhattisgarh and the company is dependent upon local suppliers for the procurement of its raw materials. Any disruption, breakdown or shutdown of its Manufacturing Facility and any disruption in supply of raw materials may have a material adverse effect on its business, financial condition, results of operations and cash flow.

The companys revenue is majorly concentrated from the State of Madhya Pradesh and Chhattisgarh. Any adverse changes in the state policies of Madhya Pradesh and Chhattisgarh may have a material effect on its business and results of operations.

A significant majority of its revenues from operations are derived from a limited number ofcustomers.

The companys manufacturing activity is subject to availability of raw material and the costs of the raw materials. Any shortage in availability or fluctuations in raw material prices, may have a material adverse effect on its business, financial condition, results of operations and cash flows.

The companys business is capital intensive. Its requires substantial financing for the companys business operations. Its indebtedness and the conditions and restrictions imposed on by its financing arrangements could adversely affect the companys ability to conduct its business.

The company does not own premises where its Manufacturing Facility is located.

The Company has not yet placed orders for equipment required by it for the proposed modernisation. Any delay in placing the orders / or supply of plant and machinery may result in time and cost overruns, and may affect its profitability.

Relevant copies of educational qualifications of some of its Directors and Promoters are nottraceable.

The company requires certain approvals and licenses in the ordinary course of business and are required to comply with certain rules and regulations to operate its business, any failures to obtain, retain and renew such approvals and licences or comply with such rules and regulations may adversely affect its operations.