How has been the historical performance of Pratiksha Chem.?

Answer:The historical performance of Pratiksha Chem. shows a gradual increase in net sales and profit over the years, with some fluctuations in expenses and overall financial health.

Breakdown:
In the fiscal year ending March 2012, Pratiksha Chem. reported net sales of 11.13 Cr, up from 8.16 Cr in March 2011, indicating a positive growth trend in revenue. Total operating income also rose to 11.15 Cr from 8.18 Cr in the previous year. However, the raw material costs increased significantly from 6.31 Cr to 8.40 Cr, contributing to a total expenditure of 10.37 Cr, which was higher than the 7.53 Cr recorded in March 2011. Despite these rising costs, the operating profit (PBDIT) improved to 0.79 Cr from 0.65 Cr, leading to a profit before tax of 0.08 Cr, up from 0.04 Cr. The profit after tax also increased to 0.11 Cr from 0.07 Cr, reflecting a better profitability margin, with the PAT margin rising to 1.03% from 0.86%. However, the company's financial position showed signs of strain in subsequent years, particularly by March 2025, when total liabilities decreased to 3.35 Cr from 13.12 Cr in March 2024, while total assets also fell to 3.35 Cr from 13.12 Cr. The book value per share turned negative to -7.24 in March 2025, compared to a positive 6.52 in March 2024, indicating a significant decline in shareholder equity. Cash flow from operating activities showed no inflow in March 2025, contrasting with previous years where there were fluctuations between positive and negative cash flows. Overall, while Pratiksha Chem. experienced growth in sales and profits initially, the later years indicate a concerning decline in financial stability and asset management.