How has been the historical performance of Khoobsurat Ltd?

Answer:The historical performance of Khoobsurat Ltd shows a consistent lack of revenue generation over the years, with net sales and other operating income remaining at zero from March 2019 to March 2025. The total operating income also reflects this trend, remaining at zero for the same period, except for a minor purchase of finished goods in March 2022 amounting to 0.02 Cr. The company has incurred increasing total expenditures, which rose from 0.59 Cr in March 2019 to 3.39 Cr in March 2025. This led to a significant operating loss, with the operating profit (PBDIT) declining from -0.59 Cr in March 2019 to -3.39 Cr in March 2025. The profit before tax also followed a downward trajectory, moving from a slight profit of 0.05 Cr in March 2019 to a loss of -2.23 Cr in March 2025. Consequently, the profit after tax showed a similar pattern, transitioning from a profit of 0.04 Cr in March 2019 to a loss of -2.22 Cr in March 2025.

In terms of balance sheet performance, the company's total liabilities increased significantly from 25.49 Cr in March 2023 to 63.67 Cr in March 2025, while total assets also rose from 25.49 Cr to 63.67 Cr in the same period. The shareholder's funds increased from 25.45 Cr in March 2023 to 59.75 Cr in March 2025, primarily due to an increase in equity capital from 13.28 Cr to 47.03 Cr. The cash flow analysis indicates a negative cash flow from operating activities of -13.00 Cr in March 2025, while cash flow from financing activities showed a positive inflow of 33.00 Cr. Overall, Khoobsurat Ltd has faced significant challenges in generating revenue and profitability, leading to increasing losses and liabilities over the years.