How has been the historical performance of Kabra Drugs?

Answer:The historical performance of Kabra Drugs shows a consistent lack of revenue generation over the years, with net sales remaining at zero from March 2021 to March 2025, except for a nominal amount of 0.01 Cr in March 2019. The total operating income also reflects this trend, with only minor fluctuations in other operating income. The company's expenditures have increased significantly, particularly in employee costs, which rose from 0.03 Cr in March 2019 to 0.69 Cr in March 2025. This has led to a growing operating loss, with the operating profit (PBDIT) declining from -0.13 Cr in March 2019 to -1.08 Cr in March 2025. The profit before tax and profit after tax figures follow a similar pattern, indicating increasing losses over the years. The company's equity capital increased sharply to 23.71 Cr in March 2025 from 4.39 Cr in the previous years, and reserves improved to 0.95 Cr from negative values, suggesting some recovery in shareholder's funds. However, total liabilities also rose to 25.23 Cr in March 2025, primarily due to increased short-term borrowings. Cash flow analysis shows a significant net cash inflow of 18.00 Cr in March 2025, largely due to financing activities, leading to a closing cash balance of 21.00 Cr.

Breakdown:
Kabra Drugs has not generated any significant revenue over the years, with net sales consistently at zero since March 2021, except for a minor amount in March 2019. Total operating income has similarly remained stagnant, with only slight variations in other operating income. Expenditures have escalated, particularly in employee costs, which increased from 0.03 Cr in March 2019 to 0.69 Cr in March 2025, contributing to a substantial operating loss that has deepened over the years. The operating profit (PBDIT) has worsened from -0.13 Cr in March 2019 to -1.08 Cr in March 2025, reflecting a trend of increasing financial distress. Despite these losses, the company's equity capital saw a notable rise to 23.71 Cr in March 2025, alongside an improvement in reserves to 0.95 Cr, indicating a potential recovery in shareholder's funds. However, total liabilities surged to 25.23 Cr, driven by higher short-term borrowings. The cash flow statement reveals a positive net cash inflow of 18.00 Cr in March 2025, primarily from financing activities, resulting in a closing cash balance of 21.00 Cr.