How has been the historical performance of CitiPort Fin.?

Answer:The historical performance of CitiPort Fin. shows a consistent pattern of minimal net sales and operating income over the past three years, with net sales recorded at 0.18 Cr in March 2019, up from 0.17 Cr in both March 2018 and March 2017. Total operating income mirrored this trend, remaining at 0.18 Cr in March 2019, while total expenditure (excluding depreciation) was stable at 0.18 Cr in March 2019 and March 2018, but slightly higher at 0.19 Cr in March 2017. The company reported an operating profit (PBDIT) of 0.00 Cr in March 2019, recovering from a loss of -0.01 Cr in the previous two years. However, profit before tax and profit after tax remained at 0.00 Cr in March 2019, indicating no profitability despite the increase in operating income. The consolidated net profit also stood at 0.00 Cr in March 2019, improving from losses of -0.01 Cr in March 2018 and -0.03 Cr in March 2017. The earnings per share (EPS) reflected this trend, with 0.0 in March 2019 compared to -0.03 in March 2018 and -0.11 in March 2017.

In terms of assets and liabilities, total assets increased slightly to 3.30 Cr in March 2019 from 3.29 Cr in March 2018 and 3.27 Cr in March 2017. Shareholder's funds remained stable at 2.99 Cr over the last two years, while total current liabilities rose to 0.31 Cr in March 2019 from 0.30 Cr in March 2018. The cash flow analysis indicates no cash inflow or outflow in March 2019, consistent with the previous year, while cash and cash equivalents decreased to 0.00 Cr in March 2019 from 0.13 Cr in March 2018. Overall, CitiPort Fin. has shown a trend of minimal revenue generation and persistent losses, with some signs of operational stability in recent years.

Breakdown:
CitiPort Fin. has demonstrated a stable yet underwhelming financial performance over the past three years. Net sales and total operating income have remained low but slightly increased in March 2019, while total expenditure has been consistent. The company has transitioned from an operating loss to breaking even, yet it has not achieved profitability, as reflected in the profit before tax and profit after tax figures. Despite a slight increase in total assets, shareholder's funds have remained stable, and current liabilities have increased slightly. The cash flow situation has not improved, with no net cash inflow or outflow reported in March 2019. Overall, the company continues to face challenges in generating significant profits while maintaining a stable operational framework.