How has been the historical performance of Goyal Associates?

Answer:The historical performance of Goyal Associates shows a fluctuating trend in net sales and profitability over the years.

Breakdown:
Goyal Associates' net sales have seen a decline from INR 6.65 crore in March 2019 to INR 2.63 crore in March 2025, with a notable peak of INR 3.75 crore in March 2024. The total operating income followed a similar trend, decreasing from INR 6.65 crore in March 2019 to INR 2.63 crore in March 2025. The company has maintained zero raw material costs and finished goods purchases throughout this period. Employee costs have increased from INR 0.01 crore in March 2019 to INR 0.91 crore in March 2025, while other expenses have also fluctuated, peaking at INR 1.28 crore in March 2023. Operating profit (PBDIT) has shown improvement, rising from a loss of INR 0.63 crore in March 2019 to a profit of INR 0.99 crore in March 2025. Profit before tax has also increased, reaching INR 0.86 crore in March 2025, while profit after tax has grown to INR 0.74 crore in the same year, reflecting a recovery from losses in previous years. The earnings per share have improved from a loss of INR 0.13 in March 2019 to INR 0.14 in March 2025, indicating a positive trend in profitability. Overall, Goyal Associates has demonstrated a recovery in its financial performance, particularly in the last two years.