How has been the historical performance of Heads UP Venture?

Answer:The historical performance of Heads UP Venture shows a significant improvement in financial metrics for the year ending March 2025.

Breakdown:
In March 2025, Heads UP Venture reported net sales of 1.42 crore, with total operating income also at 1.42 crore. The total expenditure, excluding depreciation, was 0.65 crore, leading to an operating profit (PBDIT) of 1.61 crore. After accounting for a minimal depreciation of 0.01 crore, the profit before tax stood at 1.60 crore, resulting in a profit after tax of 1.39 crore. This reflects a high PAT margin of 97.89%. The earnings per share (EPS) for the same period was 0.63, and the operating profit margin was notably high at 54.23%. On the balance sheet, total assets were recorded at 18.26 crore, with total liabilities at the same amount, indicating no debt. The shareholder's funds increased to 15.33 crore, while total reserves improved to -6.75 crore. Cash flow analysis reveals a profit before tax of 1.00 crore, with no cash inflow or outflow from operating activities, resulting in a closing cash balance of 2.00 crore. Overall, the financial performance demonstrates a recovery and stabilization in operations for Heads UP Venture.