How has been the historical performance of Octavius Plant.?

Answer:The historical performance of Octavius Plant shows a steady increase in net sales, reaching 28.27 Cr in March 2025, up from 24.29 Cr in March 2024, 21.84 Cr in March 2023, and 17.71 Cr in March 2022. Total operating income has mirrored this growth, with a rise to 28.27 Cr in March 2025 from 24.29 Cr in the previous year. However, total expenditure has also increased, amounting to 27.46 Cr in March 2025, compared to 22.32 Cr in March 2024, indicating rising costs. Operating profit (PBDIT) has decreased to 1.30 Cr in March 2025 from 2.13 Cr in March 2024, while profit before tax has similarly declined to 0.95 Cr from 1.96 Cr. Consequently, profit after tax has fallen to 0.87 Cr in March 2025 from 1.78 Cr in March 2024. The earnings per share (EPS) have also decreased, standing at 2.9 in March 2025 compared to 5.93 in March 2024.

In terms of assets and liabilities, total assets decreased to 20.63 Cr in March 2024 from 23.83 Cr in March 2023, while total liabilities also fell to 20.63 Cr from 23.83 Cr in the same period. The company has maintained a consistent equity capital of 3.00 Cr over the years, with reserves increasing to 16.02 Cr in March 2025 from 15.15 Cr in March 2024. Cash flow from operating activities has shown a negative trend, with a cash outflow of 1.00 Cr in March 2024, down from a positive inflow of 2.00 Cr in March 2023. Overall, while Octavius Plant has experienced growth in sales and total income, profitability metrics and cash flow have shown concerning declines in recent years.

Breakdown:
Octavius Plant's financial performance has demonstrated a consistent upward trend in net sales, which increased from 3.44 Cr in March 2019 to 28.27 Cr in March 2025. This growth in revenue, however, has been accompanied by rising total expenditures, which reached 27.46 Cr in March 2025, leading to a decline in operating profit (PBDIT) from 2.13 Cr in March 2024 to 1.30 Cr in March 2025. Profit before tax and profit after tax have also seen reductions, with profit before tax dropping to 0.95 Cr and profit after tax to 0.87 Cr in March 2025. The earnings per share have decreased significantly from 5.93 in March 2024 to 2.9 in March 2025. On the balance sheet, total assets and total liabilities both decreased to 20.63 Cr in March 2024, reflecting a contraction in the company's financial position. Despite maintaining a stable equity capital of 3.00 Cr, reserves have increased, indicating some retention of earnings. Cash flow from operating activities has turned negative, highlighting potential liquidity challenges as the company reported a cash outflow of 1.00 Cr in March 2024. Overall, while Octavius Plant has achieved sales growth, its profitability and cash flow metrics suggest a need for strategic adjustments.