How has been the historical performance of Shiva Texyarn?

Answer:The historical performance of Shiva Texyarn shows a significant decline in net sales over the past three years, decreasing from 410.87 Cr in Mar'23 to 322.71 Cr in Mar'25. Total operating income followed a similar trend, dropping from 410.87 Cr in Mar'23 to 322.71 Cr in Mar'25. The company managed to reduce its total expenditure from 403.32 Cr in Mar'23 to 288.86 Cr in Mar'25, which positively impacted its operating profit, which increased from 7.55 Cr in Mar'23 to 35.94 Cr in Mar'25. This led to a profit before tax of 9.74 Cr in Mar'25, a recovery from losses of -3.43 Cr in Mar'23 and -13.81 Cr in Mar'24. Consequently, profit after tax turned positive at 12.06 Cr in Mar'25, compared to losses in the previous two years. The earnings per share also improved significantly, reaching 9.31 in Mar'25 from -5.04 in Mar'23.

In terms of assets and liabilities, total assets increased from 289.19 Cr in Mar'24 to 304.08 Cr in Mar'25, while total liabilities also rose from 289.19 Cr to 304.08 Cr in the same period. The company's shareholder's funds improved from 123.18 Cr in Mar'24 to 135.67 Cr in Mar'25, indicating a strengthening of the equity base. Cash flow from operating activities was positive at 3.00 Cr in Mar'24, but net cash inflow/outflow showed a negative trend with -5.00 Cr in Mar'24. Overall, while Shiva Texyarn faced challenges in sales and profitability in the earlier years, the latest results indicate a turnaround with improved profitability metrics in Mar'25.