How has been the historical performance of Bhakti Gems?

Answer:The historical performance of Bhakti Gems shows a steady increase in net sales over the years, reaching 112.98 Cr in March 2025, up from 103.99 Cr in March 2024 and 102.91 Cr in March 2023. The total operating income followed a similar trend, with a total of 112.98 Cr in March 2025. However, the total expenditure also increased, amounting to 111.91 Cr in March 2025, compared to 102.37 Cr in March 2024. Operating profit, excluding other income, was 1.07 Cr in March 2025, a decrease from 1.62 Cr in March 2024. Profit before tax was 0.90 Cr in March 2025, down from 1.04 Cr in March 2024, leading to a profit after tax of 0.68 Cr in March 2025, slightly lower than 0.78 Cr in March 2024. The earnings per share (EPS) decreased to 0.45 in March 2025 from 0.52 in March 2024.

In terms of assets and liabilities, total assets were 26.11 Cr in March 2025, a slight increase from 25.76 Cr in March 2024. Total liabilities also rose to 26.11 Cr in March 2025, compared to 25.76 Cr in March 2024. The company reported a net cash outflow of 6.00 Cr in March 2025, contrasting with a net cash inflow of 6.00 Cr in March 2024. Overall, while Bhakti Gems has shown growth in sales and total income, profitability metrics and cash flow indicate challenges in maintaining financial performance.

Breakdown:
Bhakti Gems has demonstrated a consistent upward trajectory in net sales, culminating at 112.98 Cr in March 2025, reflecting a growth trend from previous years. Despite this increase in revenue, total expenditure also rose, leading to a decline in operating profit to 1.07 Cr in March 2025. Profit before tax decreased to 0.90 Cr, resulting in a profit after tax of 0.68 Cr, which is lower than the previous year's figures. The company's earnings per share have also seen a decline, dropping to 0.45. On the balance sheet, total assets and liabilities were equal at 26.11 Cr in March 2025, indicating a stable financial position, but the net cash flow turned negative, highlighting potential liquidity issues. Overall, while Bhakti Gems has achieved sales growth, it faces challenges in profitability and cash management.