How has been the historical performance of KMC Speciality?

Answer:The historical performance of KMC Speciality shows a steady growth in net sales, reaching 231.60 Cr in March 2025, up from 177.18 Cr in March 2024 and 155.76 Cr in March 2023. Total operating income has followed a similar upward trend, increasing to 231.60 Cr in March 2025 from 177.18 Cr in the previous year. The company's total expenditure, excluding depreciation, also rose to 174.71 Cr in March 2025, compared to 129.79 Cr in March 2024. Operating profit, excluding other income, improved to 56.89 Cr in March 2025, while profit before tax decreased to 31.60 Cr from 40.56 Cr in March 2024. Profit after tax also saw a decline to 21.43 Cr in March 2025 from 30.38 Cr in March 2024. The earnings per share (EPS) decreased to 1.31 in March 2025 from 1.86 in March 2024.

In terms of assets and liabilities, total assets increased to 286.00 Cr in March 2025 from 263.72 Cr in March 2024, while total liabilities also rose to 286.00 Cr from 263.72 Cr. The company's long-term borrowings increased to 72.33 Cr in March 2025, up from 63.85 Cr in March 2024. Cash flow from operating activities improved to 57.00 Cr in March 2025, compared to 38.00 Cr in March 2024, while cash flow from investing activities showed a negative trend at -50.00 Cr in March 2025. The closing cash and cash equivalents increased to 9.00 Cr in March 2025 from 4.00 Cr in March 2024, indicating a positive cash position despite the fluctuations in profit metrics.

Breakdown:
KMC Speciality has demonstrated consistent growth in net sales, which rose from 102.64 Cr in March 2021 to 231.60 Cr in March 2025. This growth is reflected in the total operating income, which also increased significantly over the years. However, the total expenditure has risen in tandem, leading to an operating profit of 56.89 Cr in March 2025, a notable increase from previous years. Despite this, profit before tax and profit after tax saw declines in March 2025 compared to the previous year, indicating potential challenges in maintaining profitability. The company's total assets and liabilities have both increased, with long-term borrowings rising significantly, suggesting increased leverage. Cash flow from operating activities has improved, contributing to a stronger cash position, even as cash flow from investing activities remains negative. Overall, while KMC Speciality has shown growth in sales and operating income, profitability metrics and rising liabilities warrant close attention.