How has been the historical performance of Shiva Texyarn?

Answer:The historical performance of Shiva Texyarn shows a fluctuating trend in key financial metrics over the past three years.

Breakdown:
Shiva Texyarn's net sales have decreased from 410.87 Cr in Mar'23 to 335.28 Cr in Mar'24, and further to 322.71 Cr in Mar'25. Total operating income followed a similar trend, declining from 410.87 Cr in Mar'23 to 322.71 Cr in Mar'25. The raw material cost has also seen a significant reduction, dropping from 274.36 Cr in Mar'23 to 148.52 Cr in Mar'25. Despite the decrease in sales, the operating profit (PBDIT) has improved from 7.55 Cr in Mar'23 to 35.94 Cr in Mar'25, indicating better cost management. Profit before tax turned positive at 9.74 Cr in Mar'25 after being negative in the previous two years, while profit after tax also saw a turnaround, reaching 12.06 Cr in Mar'25 compared to losses in the prior years. The earnings per share (EPS) improved significantly from -5.04 in Mar'23 to 9.31 in Mar'25. On the balance sheet, total assets increased from 289.19 Cr in Mar'24 to 304.08 Cr in Mar'25, while total liabilities also rose slightly from 289.19 Cr to 304.08 Cr. The book value per share adjusted increased from 95.03 in Mar'24 to 104.66 in Mar'25, reflecting a strengthening equity position. Cash flow from operating activities was positive at 3.00 Cr in Mar'24, but net cash inflow/outflow was negative at -5.00 Cr, indicating challenges in cash management. Overall, while sales have declined, the company has shown improvements in profitability and asset management in the latest fiscal year.