How has been the historical performance of Amrapali Inds.?

Answer:The historical performance of Amrapali Inds. shows a declining trend in net sales and total operating income over the past three years, with figures decreasing from 29,068.44 Cr in Mar'23 to 25,677.75 Cr in Mar'25. Despite this decline, the company has managed to improve its profit before tax, which rose from 0.88 Cr in Mar'23 to 2.12 Cr in Mar'25, and profit after tax, which increased from 0.72 Cr to 1.64 Cr in the same period. The earnings per share also improved, reaching 0.32 in Mar'25 compared to 0.14 in Mar'23. However, the operating profit margin remained low, fluctuating around 0.01% to 0.02%. On the balance sheet, total liabilities decreased significantly from 171.40 Cr in Mar'24 to 120.15 Cr in Mar'25, while total assets also declined from 171.40 Cr to 120.15 Cr. The company reported a net cash outflow from operating activities in Mar'25, contrasting with a positive cash flow in the previous year.

Breakdown:
Amrapali Inds. has experienced a consistent decline in net sales, dropping from 29,068.44 Cr in Mar'23 to 25,677.75 Cr in Mar'25, which is mirrored in the total operating income. Despite these reductions, the company has shown resilience in profitability, with profit before tax increasing from 0.88 Cr to 2.12 Cr and profit after tax rising from 0.72 Cr to 1.64 Cr over the same period. The earnings per share have also improved, indicating better returns for shareholders. However, the operating profit margin has remained low, suggesting challenges in operational efficiency. On the balance sheet, total liabilities have decreased significantly, reflecting a reduction in financial obligations, while total assets have also declined, indicating a contraction in the company's resource base. The cash flow from operating activities turned negative in Mar'25, contrasting with the previous year's positive cash flow, highlighting potential liquidity challenges.