How has been the historical performance of Swasti Vin. Art?

Answer:The historical performance of Swasti Vin. Art shows a significant increase in net sales and total operating income over the years, with net sales reaching 18.90 Cr in Mar'25, up from 12.38 Cr in Mar'24 and 12.67 Cr in Mar'23. The total operating income followed a similar trend, rising to 18.90 Cr in Mar'25 from 12.38 Cr in Mar'24. However, the total expenditure also increased, amounting to 15.06 Cr in Mar'25 compared to 8.71 Cr in Mar'24, leading to an operating profit of 4.79 Cr in Mar'25, slightly down from 4.84 Cr in Mar'23. The profit before tax was recorded at 2.87 Cr in Mar'25, a modest increase from 2.74 Cr in Mar'24, while profit after tax rose to 2.32 Cr from 2.05 Cr in the previous year. The company's earnings per share (EPS) increased to 0.26 in Mar'25 from 0.23 in Mar'24.

In terms of assets and liabilities, total assets grew to 51.25 Cr in Mar'25 from 47.61 Cr in Mar'24, while total liabilities also increased to 51.25 Cr from 47.61 Cr. The book value per share adjusted rose to 2.94 in Mar'25 from 2.70 in Mar'24. Cash flow from operating activities showed a decline, resulting in a net cash outflow of 9.00 Cr in Mar'25, compared to a net cash inflow of 9.00 Cr in Mar'24. Overall, while Swasti Vin. Art has shown growth in sales and profits, the increase in expenditures and cash outflow may warrant further analysis.

Breakdown:
Swasti Vin. Art has demonstrated a robust growth trajectory in net sales, which increased to 18.90 Cr in Mar'25 from 12.38 Cr in Mar'24, reflecting a strong operational performance. The total operating income mirrored this growth, reaching 18.90 Cr in Mar'25. Despite this, total expenditure surged to 15.06 Cr in Mar'25, leading to a slight decrease in operating profit to 4.79 Cr. Profit before tax also saw a modest increase to 2.87 Cr, while profit after tax rose to 2.32 Cr. The company's earnings per share improved to 0.26, indicating positive shareholder returns. On the balance sheet, total assets and liabilities both increased to 51.25 Cr, with a book value per share of 2.94. However, cash flow from operating activities turned negative, resulting in a net cash outflow of 9.00 Cr, highlighting potential liquidity concerns despite the overall growth in sales and profits.