How has been the historical performance of Shanmuga Hos.?

Answer:The historical performance of Shanmuga Hos. shows a steady increase in net sales over the past three years, rising from 39.34 Cr in Mar'23 to 43.04 Cr in Mar'24, and reaching 47.85 Cr in Mar'25. The total operating income mirrored this trend, with a consistent increase to 47.85 Cr in Mar'25. However, the operating profit (PBDIT) has seen a slight decline from 8.95 Cr in Mar'24 to 8.47 Cr in Mar'25, despite an increase in other income. Profit before tax also decreased from 7.02 Cr in Mar'24 to 5.69 Cr in Mar'25, leading to a profit after tax of 4.21 Cr in Mar'25, down from 5.25 Cr in Mar'24. The earnings per share (EPS) reflected this decline, dropping to 3.09 in Mar'25 from 5.36 in Mar'24. On the balance sheet, total assets increased significantly from 33.92 Cr in Mar'24 to 52.78 Cr in Mar'25, driven by a rise in cash and bank balances and total reserves. Total liabilities also rose, but at a slower pace, resulting in a stronger equity position with shareholder's funds increasing to 39.70 Cr in Mar'25. Cash flow from operating activities turned negative in Mar'25 at -12.00 Cr, contrasting with a positive cash flow of 9.00 Cr in Mar'24, while financing activities provided a net inflow of 16.00 Cr in Mar'25.

Breakdown:
Shanmuga Hos. has demonstrated a positive trend in net sales, which increased from 39.34 Cr in Mar'23 to 47.85 Cr in Mar'25. Despite this growth in revenue, the operating profit (PBDIT) has slightly declined, indicating rising costs, particularly in employee expenses and other expenses, which totaled 39.61 Cr in Mar'25. The profit before tax decreased to 5.69 Cr in Mar'25, resulting in a profit after tax of 4.21 Cr. The company's equity capital and reserves have significantly improved, with total reserves reaching 26.09 Cr in Mar'25, contributing to a total shareholder's fund of 39.70 Cr. The total assets have also increased to 52.78 Cr, primarily due to higher cash and bank balances, while total liabilities rose to 7.61 Cr. However, cash flow from operating activities has turned negative, highlighting potential liquidity challenges despite a positive cash flow from financing activities.