How has been the historical performance of Smruthi Organic?

Answer:The historical performance of Smruthi Organic shows a fluctuating trend in net sales and profitability over the years, with net sales decreasing from 141.04 Cr in Mar'23 to 126.01 Cr in Mar'25. The total operating income followed a similar pattern, peaking at 141.04 Cr in Mar'23 and declining to 126.01 Cr in Mar'25. The raw material cost has also seen a significant decrease from 95.69 Cr in Mar'23 to 67.86 Cr in Mar'25, which may have contributed to the operating profit (PBDIT) increase from 9.78 Cr in Mar'23 to 12.27 Cr in Mar'25. However, profit before tax has remained relatively stable, with a slight increase from 4.49 Cr in Mar'23 to 4.90 Cr in Mar'25. Profit after tax has shown a decline from 4.13 Cr in Mar'23 to 3.56 Cr in Mar'25.

The balance sheet indicates a steady increase in shareholder's funds from 60.49 Cr in Mar'21 to 71.63 Cr in Mar'25, while total liabilities decreased from 118.19 Cr in Mar'24 to 111.74 Cr in Mar'25. The total assets also decreased from 118.19 Cr in Mar'24 to 111.74 Cr in Mar'25. Cash flow from operating activities improved from 4.00 Cr in Mar'24 to 9.00 Cr in Mar'25, although cash flow from investing activities remained negative, indicating ongoing investments. Overall, Smruthi Organic has experienced fluctuations in sales and profitability, with some improvements in operational efficiency reflected in the operating profit margins.

Breakdown:
Smruthi Organic's net sales have shown a downward trend, decreasing from 141.04 Cr in Mar'23 to 126.01 Cr in Mar'25, while total operating income has mirrored this decline. The raw material costs have significantly reduced from 95.69 Cr in Mar'23 to 67.86 Cr in Mar'25, which has positively impacted the operating profit, rising from 9.78 Cr to 12.27 Cr over the same period. Despite this, profit before tax has remained relatively stable, with a slight increase to 4.90 Cr in Mar'25, while profit after tax has decreased from 4.13 Cr to 3.56 Cr. On the balance sheet, shareholder's funds have increased to 71.63 Cr in Mar'25, and total liabilities have decreased to 111.74 Cr, indicating a strengthening financial position. Cash flow from operating activities has improved, reaching 9.00 Cr in Mar'25, although cash flow from investing activities remains negative, suggesting ongoing capital expenditures. Overall, the company has faced challenges in sales and profitability but has managed to enhance operational efficiency and maintain a solid balance sheet.