How has been the historical performance of Usha Financial?

Answer:The historical performance of Usha Financial shows a mixed trend in key financial metrics over the past three years.

Breakdown:
Usha Financial's net sales decreased from 63.22 Cr in Mar'24 to 59.63 Cr in Mar'25, while total operating income remained consistent at 59.63 Cr in Mar'25 compared to 63.22 Cr in Mar'24. The company's total expenditure, excluding depreciation, also declined from 46.65 Cr in Mar'24 to 41.98 Cr in Mar'25. Operating profit (PBDIT) increased from 17.31 Cr in Mar'24 to 18.64 Cr in Mar'25, indicating improved operational efficiency. Profit before tax rose to 18.17 Cr in Mar'25 from 17.04 Cr in Mar'24, and profit after tax increased to 13.80 Cr from 12.79 Cr in the same period. The company's earnings per share (EPS) decreased from 8.05 in Mar'24 to 3.17 in Mar'25, while the PAT margin improved to 23.14% in Mar'25 from 20.23% in Mar'24. On the balance sheet, total assets grew significantly from 334.97 Cr in Mar'24 to 438.52 Cr in Mar'25, driven by an increase in shareholder's funds from 106.03 Cr to 211.15 Cr. The cash flow from operating activities showed a negative trend, with a cash outflow of 92.00 Cr in Mar'25 compared to an inflow of 71.00 Cr in Mar'24. Overall, while Usha Financial has shown growth in profits and assets, it faces challenges in maintaining sales and managing cash flow effectively.