Are BSL latest results good or bad?

BSL, a microcap company in the garments and apparel industry, has reported its financial results for the quarter ending March 2025, which indicate notable challenges in its performance metrics. The Profit Before Tax (PBT) has significantly declined to Rs 0.16 crore, representing a substantial decrease compared to the average PBT of the previous four quarters. Similarly, the Profit After Tax (PAT) has also dropped to Rs 0.28 crore, reflecting a considerable decline from the average PAT during the same timeframe.
The company's net sales for the quarter were recorded at Rs 155.50 crore, which is a decrease from the average net sales of the last four quarters. Additionally, the operating profit has reached Rs 12.43 crore, marking the lowest level in five quarters, with an operating profit margin of 7.99%. The earnings per share (EPS) have fallen to Rs 0.27, indicating a reduction in profitability for shareholders.

Furthermore, the quarterly results show a decline in net sales and standalone net profit compared to the previous quarter, with net sales experiencing a decrease of 8.41% and standalone net profit declining by 90.82%. This overall financial performance has led to an adjustment in the company's evaluation.