How has been the historical performance of Lotus Chocolate?

Answer:The historical performance of Lotus Chocolate shows a mixed trend in its financial metrics for the year ending March 2024.

Breakdown:
In March 2024, Lotus Chocolate reported total operating income of 198.10 crore, with a total expenditure of 195.34 crore, leading to an operating profit (PBDIT) of 3.88 crore. After accounting for interest and depreciation, the profit before tax stood at 2.09 crore, resulting in a profit after tax of 1.73 crore. The earnings per share (EPS) for the same period was 1.35, reflecting a PAT margin of 0.87%. On the balance sheet, total assets increased significantly to 269.90 crore, driven by a rise in current assets, particularly inventories and sundry debtors. Total liabilities also rose to 269.90 crore, with a notable increase in short-term borrowings to 148.38 crore. The cash flow statement indicates a net cash outflow of 5.00 crore, primarily due to negative cash flow from operating activities amounting to -129.00 crore, despite positive cash flow from financing activities of 136.00 crore. Overall, while Lotus Chocolate has shown some profitability, it faces challenges with cash flow and increasing liabilities.