How has been the historical performance of Dalmia Industria?

Answer:The historical performance of Dalmia Industria shows a decline in net sales and total operating income from Mar'16 to Mar'17, with net sales dropping from 47.67 Cr to 23.11 Cr. Total expenditure also decreased from 48.02 Cr to 23.24 Cr, leading to an operating profit (PBDIT) of 0.08 Cr in Mar'17 compared to 0.13 Cr in Mar'16. Profit before tax slightly decreased from 0.12 Cr to 0.08 Cr, resulting in a profit after tax of 0.06 Cr in Mar'17, down from 0.08 Cr in the previous year. The earnings per share (EPS) also fell from 0.04 to 0.03. On the balance sheet, total liabilities decreased from 23.81 Cr to 22.71 Cr, while total assets also declined from 23.81 Cr to 22.71 Cr. The company maintained no long-term borrowings, and its book value per share slightly increased from 10.11 to 10.14. Cash flow from operating activities showed a negative trend, with a cash outflow of 3.31 Cr in Mar'17 compared to a positive inflow of 0.28 Cr in Mar'16.

Breakdown:
Dalmia Industria's financial performance from Mar'16 to Mar'17 indicates a significant reduction in both net sales and total operating income, reflecting a challenging operational environment. The company's total expenditure decreased, but the operating profit margin remained negative, although it improved slightly. Profit before tax and profit after tax both saw declines, contributing to a lower EPS. The balance sheet reflects a decrease in total liabilities and total assets, with no long-term borrowings reported. The book value per share showed a minor increase, suggesting stability in shareholder equity. However, cash flow from operating activities turned negative, indicating potential liquidity issues despite positive cash flow from investing activities. Overall, the financial metrics suggest a contraction in business activity and profitability for Dalmia Industria during this period.