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, remaining at zero during the same period. The company's total expenditure, excluding depreciation, has fluctuated, peaking at 5.42 Cr in March 2023, but has since decreased to 0.55 Cr by March 2025. Operating profit has shown a downward trend, with a loss of 5.42 Cr in March 2023, improving slightly to a profit of 0.81 Cr in March 2025. Profit before tax followed a similar pattern, moving from a loss of 5.37 Cr in March 2023 to a profit of 0.82 Cr in March 2025. Profit after tax also turned positive in March 2025 at 0.82 Cr, after experiencing significant losses in previous years. The company's total assets decreased from 8.37 Cr in March 2020 to 2.54 Cr in March 2025, while total liabilities have also reduced from 7.13 Cr to 2.54 Cr in the same timeframe. Cash flow from operating activities turned positive in March 2025 at 1.00 Cr, contrasting with negative cash flow in prior years. Overall, Standard Battery has shown signs of recovery in recent years, particularly in profitability, but remains significantly below its previous performance levels.