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, dropping from 410.87 Cr in Mar'23 to 322.71 Cr in Mar'25. The total operating income followed the same trend, decreasing from 410.87 Cr in Mar'23 to 322.71 Cr in Mar'25. Despite the decline in sales, the company managed to reduce its total expenditure from 403.32 Cr in Mar'23 to 288.86 Cr in Mar'25, leading to an increase in operating profit (PBDIT) from 7.55 Cr in Mar'23 to 35.94 Cr in Mar'25. Profit before tax improved significantly, moving from a loss of 3.43 Cr in Mar'23 to a profit of 9.74 Cr in Mar'25, while profit after tax also turned positive, reaching 12.06 Cr in Mar'25 compared to losses in the previous two years. The earnings per share (EPS) reflected this recovery, increasing from -5.04 in Mar'23 to 9.31 in Mar'25. On the balance sheet, total liabilities rose slightly from 289.19 Cr in Mar'24 to 304.08 Cr in Mar'25, while total assets also increased from 289.19 Cr to 304.08 Cr in the same period. The book value per share improved from 95.03 in Mar'24 to 104.66 in Mar'25, indicating a strengthening financial position.

Breakdown:
Shiva Texyarn's financial performance has shown a notable decline in net sales, which fell from 410.87 Cr in Mar'23 to 322.71 Cr in Mar'25, alongside a similar decrease in total operating income. However, the company effectively reduced its total expenditure, resulting in a substantial increase in operating profit from 7.55 Cr in Mar'23 to 35.94 Cr in Mar'25. This operational efficiency led to a turnaround in profitability, with profit before tax improving from a loss of 3.43 Cr to a profit of 9.74 Cr, and profit after tax rising to 12.06 Cr in Mar'25. The earnings per share also saw a significant recovery, moving from negative values to 9.31. On the balance sheet, total liabilities and total assets both increased slightly, reflecting a stable financial position, while the book value per share rose from 95.03 to 104.66, indicating improved shareholder value.