How has been the historical performance of India Cem. Cap.?

Answer:The historical performance of India Cem. Cap. shows fluctuations in net sales and profitability over the years, with a notable decline in net sales from Mar'24 (6.84 Cr) to Mar'25 (5.55 Cr). The total operating income followed a similar trend, decreasing from 6.84 Cr in Mar'24 to 5.55 Cr in Mar'25. The company experienced an operating profit (PBDIT) of 0.88 Cr in Mar'25, down from 2.19 Cr in Mar'24, indicating a decline in operational efficiency. Profit before tax also decreased from 2.00 Cr in Mar'24 to 0.74 Cr in Mar'25, while profit after tax fell from 1.51 Cr to 0.56 Cr in the same period. The earnings per share (EPS) decreased from 0.70 in Mar'24 to 0.26 in Mar'25. On the balance sheet, total liabilities increased from 66.95 Cr in Mar'24 to 67.79 Cr in Mar'25, while total assets rose from 66.95 Cr to 67.79 Cr, reflecting a stable asset base despite the decline in profitability. The cash flow from operating activities remained at zero in Mar'25, consistent with the previous year, while the closing cash and cash equivalents increased from 13.43 Cr in Mar'24 to 14.23 Cr in Mar'25.

Breakdown:
India Cem. Cap. has shown a mixed performance historically, with net sales peaking at 6.84 Cr in Mar'24 before dropping to 5.55 Cr in Mar'25. Total operating income mirrored this decline, while operating profit (PBDIT) decreased significantly from 2.19 Cr to 0.88 Cr, indicating challenges in maintaining operational profitability. Profit before tax and profit after tax also saw declines, with the latter falling from 1.51 Cr to 0.56 Cr, leading to a drop in EPS from 0.70 to 0.26. On the balance sheet, total liabilities increased slightly, reflecting a stable asset position, as total assets remained unchanged at 67.79 Cr. Cash flow from operating activities remained stagnant, but the company managed to increase its cash and cash equivalents, suggesting some liquidity improvement despite the overall decline in profitability.