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 followed the same trend, dropping to 59.63 Cr from 63.22 Cr. The company's total expenditure, excluding depreciation, also decreased to 41.98 Cr in Mar'25 from 46.65 Cr in Mar'24. Operating profit, however, increased to 18.64 Cr in Mar'25 from 17.31 Cr in Mar'24, indicating improved operational efficiency despite lower sales. Profit before tax rose to 18.17 Cr in Mar'25, up 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 equity capital significantly increased to 21.74 Cr in Mar'25 from 10.59 Cr in Mar'24, contributing to a rise in total reserves to 189.41 Cr from 95.44 Cr. 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, while cash and cash equivalents at the end of Mar'25 stood at 5.00 Cr, down from 7.00 Cr in Mar'24. Overall, while Usha Financial experienced a decline in sales and cash flow, it managed to improve its profitability and equity position.