How has been the historical performance of Emerald Leisures?

Answer:Emerald Leisures has shown a decline in its financial performance from March 2024 to March 2025, with net sales decreasing from 15.79 Cr to 15.00 Cr. Total operating income also fell from 15.79 Cr to 15.00 Cr. The company's total expenditure increased slightly from 10.31 Cr to 10.63 Cr, leading to a decrease in operating profit (PBDIT) from 6.28 Cr to 4.60 Cr. The profit before tax worsened from -9.73 Cr to -10.80 Cr, resulting in a similar decline in profit after tax, which also fell to -10.80 Cr. The earnings per share (EPS) reflected this downward trend, decreasing from -7.02 to -7.19. The company's operating profit margin decreased from 34.71% to 29.13%, while the profit after tax margin dropped from -61.62% to -72.0%. On the balance sheet, total liabilities stood at 88.16 Cr, with shareholder's funds reported at -75.55 Cr, indicating a significant negative equity position. The total debt reached 135.87 Cr, and the book value per share adjusted to -69.3. Cash flow from operating activities was negative at -18.00 Cr, while cash flow from financing activities was positive at 18.00 Cr, resulting in no net cash inflow or outflow.

Breakdown:
Emerald Leisures experienced a decline in key financial metrics in the year ending March 2025 compared to the previous year. Net sales and total operating income decreased, leading to a reduction in operating profit (PBDIT) and worsening profit before tax and profit after tax figures. The company's margins also deteriorated, with both operating profit margin and profit after tax margin declining significantly. On the balance sheet, the company reported negative shareholder's funds and a high total debt, indicating financial distress. Cash flow analysis showed negative cash flow from operating activities, although financing activities provided some liquidity, resulting in no overall cash movement.