How has been the historical performance of Univa Foods?

Answer:The historical performance of Univa Foods shows a consistent trend of zero net sales and other operating income from March 2011 to March 2013. The total operating income remained at zero during this period, with the only expenditure recorded being manufacturing expenses, which increased from 0.16 Cr in March 2011 and March 2012 to 0.24 Cr in March 2013. The operating profit (PBDIT) excluding other income was negative, with losses of -0.16 Cr in March 2011 and March 2012, worsening to -0.24 Cr in March 2013. However, other income fluctuated, peaking at 1.23 Cr in March 2012 before dropping to 0.35 Cr in March 2013. The profit before tax showed a positive trend, increasing from 0.69 Cr in March 2011 to 3.13 Cr in March 2013, while profit after tax also rose significantly from 0.68 Cr in March 2011 to 3.11 Cr in March 2013. The earnings per share (EPS) improved from 0.47 in March 2011 to 2.17 in March 2013. Despite these gains, the company reported a negative cash flow from operating activities, which worsened from -0.43 Cr in March 2012 to -6.53 Cr in March 2013, leading to a closing cash and cash equivalent of only 0.07 Cr in March 2013.

Breakdown:
Univa Foods has not generated any net sales or other operating income from March 2011 to March 2013, with total operating income consistently at zero. The manufacturing expenses increased slightly over the years, contributing to total expenditures that rose to 0.24 Cr by March 2013. The operating profit (PBDIT) remained negative, indicating ongoing operational challenges, although other income provided some relief, particularly in March 2012. The profit before tax and profit after tax figures showed a positive trend, reflecting improved financial performance despite the lack of sales revenue. The earnings per share also increased significantly, suggesting a better return for shareholders. However, cash flow from operating activities deteriorated sharply, resulting in a minimal closing cash balance, highlighting liquidity issues despite the reported profits.