How has been the historical performance of S I Cap. & Fin.?

Answer:The historical performance of S I Cap. & Fin. shows a significant increase in net sales over the years, rising from 0.34 Cr in Mar'20 to 2.56 Cr in Mar'25. The total operating income has followed a similar upward trend, reaching 2.56 Cr in Mar'25 from 0.33 Cr in Mar'19. However, total expenditure has also increased, peaking at 2.41 Cr in Mar'24 before slightly decreasing to 2.38 Cr in Mar'25. Operating profit, which was negative in previous years, turned positive in Mar'25 at 0.24 Cr, indicating a recovery in profitability. Profit before tax also improved to 0.17 Cr in Mar'25, compared to a loss of 0.72 Cr in Mar'24. The profit after tax mirrored this trend, achieving 0.17 Cr in Mar'25 after a loss of 0.72 Cr the previous year. The company's equity capital increased to 4.85 Cr in Mar'25, while reserves turned positive at 0.31 Cr, a notable recovery from negative reserves in prior years. Earnings per share (EPS) improved significantly to 0.35 in Mar'25, contrasting with a loss of 2.0 in Mar'24. The operating profit margin turned positive at 7.03% in Mar'25, while the PAT margin was 6.64%. On the balance sheet, total liabilities rose to 10.13 Cr in Mar'24, up from 5.92 Cr in Mar'23, largely due to increased short-term borrowings. Cash flow from operating activities showed a negative trend, with a cash outflow of 4.00 Cr in Mar'24, but financing activities provided a positive inflow of 4.00 Cr in the same year.

Breakdown:
S I Cap. & Fin. has demonstrated a strong growth trajectory in net sales, which increased from 0.34 Cr in Mar'20 to 2.56 Cr in Mar'25, reflecting a robust expansion in total operating income. Despite rising expenditures, the company achieved a positive operating profit of 0.24 Cr in Mar'25, marking a significant turnaround from previous losses. Profit before tax and profit after tax also showed improvement, reaching 0.17 Cr in Mar'25. The company's equity capital has grown to 4.85 Cr, and reserves have turned positive, indicating a recovery from prior deficits. The earnings per share have notably improved to 0.35, and both operating profit margin and PAT margin have turned positive. However, total liabilities increased significantly, primarily due to short-term borrowings, while cash flow from operating activities remained negative, highlighting ongoing challenges in cash management despite positive financing activities.