How has been the historical performance of S P Capital Fin.?

Answer:The historical performance of S P Capital Fin. shows significant fluctuations in key financial metrics over the years.

Breakdown:
S P Capital Fin. has experienced a notable increase in net sales, rising from 0.50 Cr in Mar'21 to 5.49 Cr in Mar'25, with a substantial jump from 2.55 Cr in Mar'24. The total operating income followed a similar upward trend, reaching 5.49 Cr in Mar'25 from 2.55 Cr in the previous year. The company's operating profit (PBDIT) also improved significantly, climbing to 4.45 Cr in Mar'25 from 1.75 Cr in Mar'24, reflecting an operating profit margin of 78.69%. However, interest expenses surged to 2.93 Cr in Mar'25, up from 1.01 Cr in Mar'24, impacting the profit before tax, which stood at 1.52 Cr in Mar'25 compared to 0.74 Cr in Mar'24. The profit after tax increased to 0.91 Cr in Mar'25 from 0.71 Cr in Mar'24, while the consolidated net profit rose to 0.92 Cr from 0.56 Cr. On the balance sheet, total liabilities increased significantly to 126.64 Cr in Mar'25 from 81.86 Cr in Mar'24, driven by a rise in short-term borrowings to 100.30 Cr. Total assets also grew to 126.64 Cr in Mar'25, reflecting an increase in non-current investments to 124.52 Cr. Cash flow from operating activities remained stable at 1.00 Cr in Mar'25, while cash flow from investing activities showed a negative trend at -50.00 Cr. Overall, S P Capital Fin. has shown growth in sales and profits, but rising liabilities and interest expenses present challenges.