How has been the historical performance of Gemstone Invest.?

Answer:The historical performance of Gemstone Invest shows a modest beginning with net sales of 0.29 crore in March 2008, leading to a total operating income of the same amount. The company reported an operating profit (PBDIT) of 0.19 crore, resulting in a profit before tax of 0.19 crore and a profit after tax of 0.17 crore, yielding a PAT margin of 60.35%. The earnings per share (EPS) stood at 0.06, with a diluted EPS of 0.57. The operating profit margin was notably high at 65.61%.

In terms of balance sheet performance, the total assets as of March 2025 were 25.04 crore, reflecting a gradual increase from 24.41 crore in March 2020. Shareholders' funds also increased from 23.22 crore in March 2020 to 24.72 crore in March 2025. The company maintained a zero-debt status throughout this period. Cash and cash equivalents showed fluctuations, with a notable increase to 1.23 crore in March 2025 from 0.25 crore in March 2020. The book value per share adjusted rose from 3.11 in March 2020 to 3.31 in March 2025, indicating a positive trend in shareholder value.

Breakdown:
Gemstone Invest's financial history indicates a steady performance with initial net sales of 0.29 crore in March 2008, leading to an operating profit of 0.19 crore and a profit after tax of 0.17 crore, showcasing strong profitability with a PAT margin of 60.35%. The company's total assets have grown from 24.41 crore in March 2020 to 25.04 crore in March 2025, while shareholders' funds increased correspondingly, reflecting a healthy financial position. The absence of debt throughout this period highlights the company's conservative financial management. Cash and cash equivalents have also shown improvement, rising to 1.23 crore in March 2025, further supporting the company's liquidity position. The book value per share has consistently increased, indicating a positive trend in shareholder equity over the years.