How has been the historical performance of the Shiva Suitings?

Answer:The historical performance of Shiva Suitings shows a declining trend in net sales and profitability over the years, with net sales decreasing from Rs 7.27 crore in March 2019 to Rs 2.60 crore in March 2025. The total operating income followed a similar pattern, dropping from Rs 7.27 crore in March 2019 to Rs 2.60 crore in March 2025. The company has consistently reported no raw material costs, and the purchase of finished goods has also decreased significantly over the years, from Rs 6.74 crore in March 2019 to Rs 2.32 crore in March 2025. Operating profit margins have fluctuated, with a peak of 4.13% in March 2020, but declining to 2.69% by March 2025. Profit after tax has also seen a decline, from Rs 0.21 crore in March 2019 to Rs 0.05 crore in March 2025. The company's total assets decreased from Rs 3.04 crore in March 2020 to Rs 2.09 crore in March 2024, while total liabilities have also reduced, indicating a tightening financial position.

Breakdown:
Shiva Suitings has experienced a notable decline in its financial performance over the years, with net sales dropping from Rs 7.27 crore in March 2019 to Rs 2.60 crore in March 2025. This decline is mirrored in total operating income, which fell from Rs 7.27 crore in March 2019 to the same Rs 2.60 crore in March 2025. The company has reported no raw material costs, and the purchase of finished goods has decreased from Rs 6.74 crore in March 2019 to Rs 2.32 crore in March 2025. Operating profit margins peaked at 4.13% in March 2020 but have since declined to 2.69% by March 2025. Profit after tax has also decreased significantly, from Rs 0.21 crore in March 2019 to Rs 0.05 crore in March 2025. The total assets of the company have decreased from Rs 3.04 crore in March 2020 to Rs 2.09 crore in March 2024, while total liabilities have also reduced, indicating a tightening financial position.