How has been the historical performance of the Borana?

Answer:The historical performance of Borana shows a significant increase in profit before tax over the past three years, rising from Rs 2.00 crore in March 2022 to Rs 28.00 crore in March 2024. Adjustments also increased from Rs 1.00 crore in March 2022 to Rs 8.00 crore in March 2024. However, changes in working capital have shown a negative trend, with values of -11.00 crore in March 2022, -13.00 crore in March 2023, and -10.00 crore in March 2024. Despite this, cash flow after changes in working capital improved significantly, moving from -8.00 crore in March 2022 to 26.00 crore in March 2024. Cash flow from operating activities also saw a positive trend, increasing from -8.00 crore in March 2022 to 22.00 crore in March 2024. On the other hand, cash flow from investing activities has been negative, with outflows increasing from -16.00 crore in March 2022 to -48.00 crore in March 2024. Cash flow from financing activities showed a positive trend, rising from 24.00 crore in March 2022 to 25.00 crore in March 2024. Overall, Borana's cash position remained unchanged with a net cash inflow/outflow of 0.00 crore across the three years. Breakdown: Borana's financial performance indicates a robust growth trajectory in profit before tax, which surged from Rs 2.00 crore in March 2022 to Rs 28.00 crore in March 2024, reflecting a strong operational improvement. The adjustments made during this period also increased, suggesting a proactive approach to financial management. However, the company faced challenges with working capital, which remained negative but showed slight improvement in March 2024 compared to the previous year. The cash flow dynamics reveal a significant recovery in cash flow after changes in working capital, which turned positive in March 2024, alongside a notable increase in cash flow from operating activities. Despite the negative cash flow from investing activities, the financing activities contributed positively, indicating that Borana is effectively managing its capital structure. The consistent net cash position suggests stability in liquidity management over the years.