Are Oswal Overseas latest results good or bad?

Oswal Overseas has reported its financial results for the quarter ending September 2025, highlighting a mixed performance. The company recorded a profit before tax (PBT) of Rs -2.30 crore and a profit after tax (PAT) of Rs -1.99 crore, both of which are the highest figures seen in the last five quarters. Additionally, the earnings per share (EPS) improved to Rs -1.54, indicating a trend towards increased profitability in these metrics.
However, the company is facing significant challenges in other areas. Net sales for the nine-month period amounted to Rs 29.32 crore, which reflects a year-on-year decline of 53.07%. This decline suggests a concerning trend in sales performance. Furthermore, the annual operating cash flow decreased to Rs 3.33 crore, marking the lowest level in three years, which indicates a reduction in cash revenues from business operations.

Overall, while Oswal Overseas has shown some positive trends in profitability metrics, the substantial decline in sales and cash flow raises notable concerns regarding the company's financial health. Additionally, the company saw an adjustment in its evaluation based on these results.