How has been the historical performance of the Universal Arts?

Answer:The historical performance of Universal Arts shows significant fluctuations in its financial metrics over the years.

Breakdown:
Universal Arts experienced a notable decline in net sales, dropping from Rs 5.58 crore in March 2020 to just Rs 0.01 crore in March 2025. The total operating income followed a similar trend, peaking at Rs 5.58 crore in March 2020 and decreasing to Rs 0.01 crore by March 2025. The company faced increasing total expenditures, which reached Rs 1.54 crore in March 2024 before slightly decreasing to Rs 0.21 crore in March 2025. Operating profit (PBDIT) fluctuated, with a negative value of Rs -0.20 crore in March 2025, reflecting a challenging operational environment. However, the company reported a profit before tax of Rs 0.30 crore in March 2025, a recovery from the losses seen in previous years, leading to a net profit of Rs 0.15 crore for the same period. The earnings per share (EPS) mirrored this trend, showing a positive Rs 0.15 in March 2025 after a series of negative values in earlier years. The balance sheet indicates total liabilities of Rs 7.06 crore in March 2024, with total assets also at Rs 7.06 crore, suggesting a balanced position. Cash flow from operating activities turned positive in March 2024 at Rs 1.00 crore, while cash flow from investing activities was negative at Rs -1.00 crore, indicating investment outflows. Overall, Universal Arts has shown signs of recovery in profitability despite ongoing challenges in sales and operational performance.