How has been the historical performance of South Asian Ent.?

Answer:The historical performance of South Asian Ent. shows a trend of increasing net sales over the years, with figures rising from 0.71 Cr in Mar'21 to 5.66 Cr in Mar'23, before slightly declining to 5.17 Cr in Mar'24. The total operating income followed a similar pattern, reaching 5.17 Cr in Mar'24, down from 5.66 Cr in Mar'23. However, the company has consistently reported negative operating profits, with an operating profit (PBDIT) of -0.14 Cr in Mar'24, an improvement from -0.76 Cr in Mar'23. The profit before tax also showed a reduction in losses, moving from -1.88 Cr in Mar'23 to -1.35 Cr in Mar'24. Despite these improvements, the profit after tax remained negative, at -1.37 Cr in Mar'24, although this was better than the -1.94 Cr reported in the previous year.

In terms of balance sheet metrics, total liabilities decreased from 8.62 Cr in Mar'23 to 3.60 Cr in Mar'25, while total assets also declined from 8.62 Cr to 3.60 Cr in the same period. The company's shareholder's funds decreased from 4.96 Cr in Mar'23 to 3.42 Cr in Mar'25. Cash flow from operating activities turned positive at 3.00 Cr in Mar'25, a significant improvement from -1.00 Cr in Mar'24. Overall, while South Asian Ent. has shown some signs of operational improvement, it continues to face challenges with profitability and asset management.