How has been the historical performance of Cupid Breweries?

Answer:Cupid Breweries has shown a gradual increase in net sales, reporting 0.58 Cr in March 2025, up from 0.00 Cr in March 2024. The total operating income also rose to 0.58 Cr in March 2025 from 0.00 Cr the previous year. However, the company has faced significant challenges with total expenditure increasing to 1.38 Cr in March 2025 from 0.99 Cr in March 2024, leading to an operating profit (PBDIT) of -0.49 Cr in March 2025, a decline from -0.02 Cr in March 2024. The profit before tax was recorded at -0.50 Cr in March 2025, compared to -0.09 Cr in March 2024, and the profit after tax also worsened to -0.50 Cr from -0.09 Cr. The earnings per share (EPS) reflected this trend, dropping to -5.21 in March 2025 from -0.94 in March 2024. The company’s reserves have also declined to -2.66 Cr in March 2025 from -2.16 Cr in March 2024, indicating a deteriorating financial position.

Breakdown:
Cupid Breweries' financial performance has been characterized by a notable increase in net sales, which reached 0.58 Cr in March 2025, marking a significant improvement from previous years where sales were non-existent. Despite this growth in revenue, the company has struggled with rising expenditures, leading to an operating profit margin of -137.93% in March 2025, reflecting a substantial loss. The operating profit (PBDIT) fell to -0.49 Cr, indicating worsening operational efficiency. The profit before tax and profit after tax figures also deteriorated, with losses of -0.50 Cr for both metrics in March 2025. Furthermore, the company's reserves have turned negative, highlighting ongoing financial distress. Overall, while there has been some progress in sales, the overall financial health of Cupid Breweries remains concerning, with increasing losses and negative reserves.