How has been the historical performance of Retaggio Indust.?

Answer:The historical performance of Retaggio Indust. shows a gradual increase in net sales over the past three years, rising from 23.07 Cr in Mar'23 to 23.49 Cr in Mar'25. However, the total operating income has remained consistent with net sales, reflecting no other operating income during this period. The total expenditure, excluding depreciation, increased from 18.90 Cr in Mar'23 to 19.45 Cr in Mar'25, which contributed to a decline in operating profit (PBDIT) from 4.17 Cr in Mar'23 to 4.04 Cr in Mar'25. Profit before tax also decreased from 3.73 Cr in Mar'23 to 2.86 Cr in Mar'25, leading to a reduction in profit after tax from 3.09 Cr in Mar'23 to 2.43 Cr in Mar'25. The earnings per share (EPS) followed a similar downward trend, falling from 3.30 in Mar'23 to 2.59 in Mar'25. On the balance sheet, total assets increased from 33.46 Cr in Mar'24 to 38.55 Cr in Mar'25, driven by a rise in total current assets. Total liabilities also grew, from 33.46 Cr to 38.55 Cr, primarily due to an increase in long-term borrowings. The book value per share improved from 19.85 in Mar'24 to 22.45 in Mar'25, indicating a strengthening of shareholder equity.

Breakdown:
Retaggio Indust. has demonstrated a steady growth in net sales, increasing from 23.07 Cr in Mar'23 to 23.49 Cr in Mar'25, while total operating income mirrored this trend, remaining at 0.00 for other operating income. Despite this growth in sales, total expenditure saw a rise, leading to a decrease in operating profit from 5.18 Cr in Mar'24 to 4.04 Cr in Mar'25. Consequently, profit before tax and profit after tax also declined, reflecting a challenging operating environment. The company's earnings per share decreased from 3.30 to 2.59 over the same period. On the balance sheet, total assets increased significantly, indicating growth in total current assets, while total liabilities rose as well, primarily due to higher long-term borrowings. The book value per share improved, suggesting an enhancement in shareholder value despite the declines in profitability metrics.