How has been the historical performance of Standard Battery?

Answer:The historical performance of Standard Battery shows a significant decline in financial metrics over the years, particularly from March 2020 to March 2025.

Breakdown:
Standard Battery's net sales have remained stagnant at zero from March 2021 to March 2025, with a slight revenue of 0.39 Cr in March 2020. The total operating income also reflects this stagnation, with a peak of 0.39 Cr in March 2020, followed by a consistent decline to zero in subsequent years. The company's total expenditure, excluding depreciation, peaked at 5.42 Cr in March 2023, leading to an operating profit (PBDIT) that turned negative, reaching -5.42 Cr in the same year. However, there was a recovery in operating profit to 0.81 Cr in March 2025, largely due to other income. Profit before tax showed a similar trend, with a loss of -5.37 Cr in March 2023, but rebounded to a profit of 0.82 Cr in March 2025. Profit after tax also improved to 0.82 Cr in March 2025 from a loss of -5.37 Cr in March 2023. The company's total assets decreased from 8.37 Cr in March 2020 to 2.54 Cr in March 2025, while total liabilities also fell from 8.37 Cr to 2.54 Cr in the same period. Cash flow from operating activities was positive at 1.00 Cr in March 2025, contrasting with a negative cash flow of -1.00 Cr in March 2019. Overall, the financial trajectory indicates a challenging period for Standard Battery, with signs of recovery in the latest fiscal year.