How has been the historical performance of the Khoobsurat Ltd?

Answer:The historical performance of Khoobsurat Ltd shows a consistent lack of revenue generation and profitability over the years, with net sales and other operating income remaining at zero from Mar'19 to Mar'25. The total operating income also reflects this trend, remaining at zero, except for a minimal purchase of finished goods in Mar'22 amounting to 0.02 Rs cr. The total expenditure has increased significantly, reaching 3.39 Rs cr in Mar'25, up from 1.07 Rs cr in Mar'24, primarily driven by manufacturing expenses and employee costs. Consequently, the operating profit (PBDIT) has turned negative, with a loss of 2.21 Rs cr in Mar'25 compared to a slight profit of 0.13 Rs cr in Mar'24. The net profit has also declined sharply to -2.22 Rs cr in Mar'25 from a profit of 0.09 Rs cr in Mar'24. The company's equity capital has increased to 47.03 Rs cr in Mar'25, while total liabilities rose to 28.66 Rs cr in Mar'24, indicating a growing financial burden. Cash flow remains stagnant, with no cash inflow or outflow reported in recent years.

Breakdown:
Khoobsurat Ltd has shown a stagnant financial performance over the years, with net sales and total operating income consistently at zero from Mar'19 to Mar'25. The company's total expenditure has escalated, particularly in manufacturing and employee costs, leading to an operating loss of 2.21 Rs cr in Mar'25, contrasting with a small profit of 0.13 Rs cr in Mar'24. The net profit has also deteriorated to -2.22 Rs cr in Mar'25 from a profit of 0.09 Rs cr in the previous year. Despite an increase in equity capital to 47.03 Rs cr, total liabilities have also risen to 28.66 Rs cr, reflecting a growing financial strain. Cash flow activities have remained inactive, with no cash inflow or outflow reported in the last several years, indicating a lack of operational liquidity.