JK Files & Engineering Ltd IPO

Leadership position in complex and high-quality precision engineered and automotive components;

Comprehensive product portfolio with wide ranging applications across end-segments and industries;

De-risked business model with diversification across geographies, customers and end-segments;

Long term and well established relationships with distributors and marquee domestic and global OEMs supported by an extensive distributor network;

The company is dependent on the sale of its products to certain key customers. The loss of any of these customers or loss of revenue from sales to these customers could have a material adverse effect on its business, financial condition, results of operations and cash flows.

Its tools and hardware business is dependent on the sale of its products through distribution networks in India and globally. Its inability to expand or effectively manage its growing distribution network or any disruptions in its supply or distribution infrastructure may have an adverse effect on its business, results of operations and financial condition.

The company has recently completed the SEPL and RPAL Transfer after the period covered by the Restated Consolidated Financial Information, due to which the Restated Consolidated Financial Information may not be indicative of its future performance, and its may face administrative and operational difficulties as well as be unable to successfully integrate and manage SEPL and RPAL into its Company, which may expose its to business and financial risk. The Pro Forma Consolidated Financial Information may also not be indicative of its actual results of operations for the indicated periods.

The continuing impact of the COVID-19 pandemic on its business and operations is uncertain and it may be significant and continue to have an adverse effect on its business, operations and its future financial performance.