How has been the historical performance of the Atishay?

Answer:The historical performance of Atishay shows a decline in key financial metrics over the years, particularly from March 2015 to March 2016. Net sales decreased from Rs 19.03 crore in March 2015 to Rs 18.60 crore in March 2016. Total operating income also fell slightly from Rs 19.04 crore to Rs 18.61 crore during the same period. The total expenditure increased marginally from Rs 14.37 crore to Rs 14.54 crore, leading to a decrease in operating profit (PBDIT) from Rs 5.82 crore to Rs 5.06 crore. Consequently, profit before tax declined from Rs 4.69 crore to Rs 4.17 crore, and profit after tax decreased from Rs 3.42 crore to Rs 3.00 crore. The earnings per share (EPS) also dropped from Rs 3.89 to Rs 3.41, reflecting a decrease in profitability.

In terms of balance sheet performance, shareholder's funds increased from Rs 36.69 crore in March 2023 to Rs 48.60 crore in March 2025, indicating a strengthening of the company's equity base. Total liabilities rose from Rs 41.31 crore to Rs 58.40 crore over the same period, with total debt increasing from Rs 2.33 crore to Rs 3.76 crore. The cash flow analysis reveals a positive trend in cash flow from operating activities, which improved from a negative Rs 1.00 crore in March 2023 to Rs 4.00 crore in March 2025. Overall, while Atishay has experienced some challenges in revenue and profit margins, it has shown resilience in its equity position and cash flow management in recent years.

Breakdown:
Atishay's financial performance from March 2015 to March 2016 indicates a decline in net sales from Rs 19.03 crore to Rs 18.60 crore, with total operating income following a similar trend, decreasing from Rs 19.04 crore to Rs 18.61 crore. The total expenditure saw a slight increase, leading to a reduction in operating profit from Rs 5.82 crore to Rs 5.06 crore. This decline continued with profit before tax dropping from Rs 4.69 crore to Rs 4.17 crore and profit after tax falling from Rs 3.42 crore to Rs 3.00 crore. The earnings per share also decreased from Rs 3.89 to Rs 3.41. However, the balance sheet shows an increase in shareholder's funds from Rs 36.69 crore to Rs 48.60 crore, while total liabilities rose from Rs 41.31 crore to Rs 58.40 crore, with total debt increasing from Rs 2.33 crore to Rs 3.76 crore. The cash flow from operating activities improved significantly, moving from a negative Rs 1.00 crore to a positive Rs 4.00 crore, suggesting better cash management despite the challenges in revenue and profitability.