How has been the historical performance of AA Plus Trade?

Answer:The historical performance of AA Plus Trade shows a steady increase in net sales over the years, reaching 20.03 Cr in March 2025, up from 19.95 Cr in March 2024 and significantly higher than 16.32 Cr in March 2023. The total operating income mirrored this trend, with a rise to 20.03 Cr in March 2025. However, the company faced challenges in managing its expenditures, which increased to 20.36 Cr in March 2025 from 20.13 Cr in March 2024, leading to an operating profit (PBDIT) of -0.33 Cr in March 2025, a decline from -0.18 Cr in the previous year. Despite these losses, the company reported a profit before tax of 1.30 Cr in March 2025, up from 0.70 Cr in March 2024, resulting in a profit after tax of 0.95 Cr, compared to 0.51 Cr in the prior year. The earnings per share also improved to 0.39 in March 2025 from 0.08 in March 2024.

In terms of assets and liabilities, total assets rose to 44.94 Cr in March 2025 from 26.77 Cr in March 2024, while total liabilities increased to 44.94 Cr from 26.77 Cr in the same period. The company maintained a strong equity capital position, which surged to 24.32 Cr in March 2025 from 8.16 Cr in March 2024. Cash flow from operating activities showed a significant outflow of -27.00 Cr in March 2025, indicating challenges in cash management despite a positive cash flow from financing activities of 27.00 Cr. Overall, AA Plus Trade has demonstrated growth in sales and profitability metrics, although it continues to face operational expenditure challenges and cash flow management issues.

Breakdown:
AA Plus Trade's net sales have shown consistent growth, increasing from 19.95 Cr in March 2024 to 20.03 Cr in March 2025, while total operating income remained stable at 20.03 Cr. Despite this growth in revenue, total expenditure also rose to 20.36 Cr, resulting in an operating profit (PBDIT) of -0.33 Cr, indicating ongoing operational challenges. However, the company achieved a profit before tax of 1.30 Cr in March 2025, leading to a profit after tax of 0.95 Cr, a notable increase from the previous year's 0.51 Cr. The earnings per share improved significantly to 0.39, reflecting enhanced profitability. On the balance sheet, total assets increased to 44.94 Cr, matching total liabilities, while equity capital surged to 24.32 Cr, indicating a strong capital position. Cash flow from operating activities reported a significant outflow of -27.00 Cr, despite positive financing activities, highlighting cash management challenges. Overall, AA Plus Trade's performance reflects growth in sales and profitability, tempered by expenditure and cash flow issues.