How has been the historical performance of ARC Finance?

Answer:The historical performance of ARC Finance shows significant fluctuations in its financial metrics over the years.

Breakdown:
ARC Finance's net sales have seen a dramatic decline from 32.58 Cr in Mar'22 to just 2.54 Cr in Mar'25. Other operating income, however, has increased notably, rising from 0.00 Cr in Mar'22 to 20.76 Cr in Mar'25, contributing to a total operating income of 23.30 Cr in Mar'25, up from 9.24 Cr in Mar'24. The total expenditure, excluding depreciation, also increased to 17.59 Cr in Mar'25 from 8.68 Cr in Mar'24. This led to an operating profit (PBDIT) of 5.71 Cr in Mar'25, a significant rise from 0.56 Cr in Mar'24. Profit before tax improved to 4.48 Cr in Mar'25, compared to 0.37 Cr in Mar'24, resulting in a profit after tax of 3.31 Cr in Mar'25, up from 0.27 Cr in Mar'24. The earnings per share (EPS) were 0.04 in Mar'25, a recovery from 0.00 in Mar'24. On the balance sheet, total liabilities stood at 71.50 Cr in Mar'24, slightly up from 70.94 Cr in Mar'23, while total assets were also at 71.50 Cr in Mar'24. The cash flow from operating activities remained negative at -11.00 Cr in Mar'24, indicating ongoing challenges in cash generation. Overall, while ARC Finance has shown improvements in profitability metrics, its sales performance has significantly declined, and cash flow remains a concern.