Blue Star Limited (BOM: 500067)

Blue Star Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	2,144	3,736	2,394	2,657	3,279	2,862
Short-Term Investments	2,220	2,489	1,299	1,450	2,791	-
Cash & Short-Term Investments	4,364	6,226	3,692	4,107	6,070	2,862
Cash Growth	-59.59%	68.61%	-10.09%	-32.34%	112.12%	241.22%
Accounts Receivable	13,807	27,486	21,985	17,192	12,211	13,094
Other Receivables	-	39.1	43.5	66.1	53.4	83.2
Receivables	13,847	27,551	22,048	17,290	12,346	13,323
Inventory	17,144	14,072	14,334	11,442	8,824	8,698
Prepaid Expenses	-	477.4	598.4	363.4	320.6	348.6
Restricted Cash	-	1.2	0.9	1	0.9	24.1
Other Current Assets	12,288	2,073	1,833	1,631	1,034	1,256
Total Current Assets	47,642	50,400	42,506	34,834	28,596	26,512
Property, Plant & Equipment	12,572	11,697	8,505	5,252	3,874	3,860
Long-Term Investments	199.8	178.8	182.2	173.1	159.1	168.7
Other Intangible Assets	1,316	1,122	813.5	488.7	557.3	624
Long-Term Deferred Tax Assets	148.9	72.8	79.4	275.7	474.9	817.5
Other Long-Term Assets	2,735	2,653	2,339	2,070	1,769	2,217
Total Assets	64,707	66,183	54,472	43,126	35,495	34,393
Accounts Payable	22,481	26,166	25,112	20,417	16,049	15,824
Accrued Expenses	-	2,016	1,035	1,050	788.9	475.6
Short-Term Debt	2,470	1,666	2,096	587.7	1,023	4,012
Current Portion of Long-Term Debt	-	-	2,063	1,775	32	114.4
Current Portion of Leases	282.2	217.8	209	239.6	241	212.4
Current Income Taxes Payable	761.4	633.3	630.1	98.6	5.9	14.3
Current Unearned Revenue	9.9	2,251	1,789	1,587	1,575	1,553
Other Current Liabilities	9,597	5,845	5,385	3,937	2,900	3,251
Total Current Liabilities	35,601	38,796	38,319	29,692	22,615	25,457
Long-Term Debt	-	-	1,617	2,416	3,493	477.1
Long-Term Leases	735.2	545.3	634.1	519.1	312.3	385.4
Long-Term Unearned Revenue	170.4	196.5	260	193.6	88.3	93.8
Long-Term Deferred Tax Liabilities	170	69.8	-	-	-	-
Other Long-Term Liabilities	674.8	444.1	298.7	96.1	103.7	127.1
Total Liabilities	37,352	40,056	41,134	32,921	26,616	26,546
Common Stock	411.2	411.2	192.6	192.6	192.6	192.6
Additional Paid-In Capital	-	11,711	2,102	2,102	2,102	2,102
Retained Earnings	-	13,348	10,393	7,449	6,157	5,018
Comprehensive Income & Other	26,921	630.6	619.4	433.2	401	511.7
Total Common Equity	27,332	26,101	13,307	10,176	8,852	7,824
Minority Interest	23.5	25.5	31.9	29.6	26.8	23.1
Shareholders' Equity	27,355	26,126	13,338	10,205	8,879	7,847
Total Liabilities & Equity	64,707	66,183	54,472	43,126	35,495	34,393
Total Debt	3,487	2,429	6,620	5,537	5,101	5,202
Net Cash (Debt)	876.8	3,796	-2,927	-1,430	968.6	-2,340
Net Cash Per Share	4.26	19.03	-15.20	-7.42	5.03	-12.15
Filing Date Shares Outstanding	205.97	205.61	192.63	192.63	192.63	192.63
Total Common Shares Outstanding	205.97	205.61	192.63	192.63	192.63	192.63
Working Capital	12,041	11,604	4,187	5,142	5,981	1,055
Book Value Per Share	132.70	126.94	69.08	52.83	45.95	40.62
Tangible Book Value	26,016	24,979	12,493	9,687	8,295	7,200
Tangible Book Value Per Share	126.31	121.48	64.86	50.29	43.06	37.38
Land	-	153.3	153.3	153.5	153.5	153.5
Buildings	-	3,220	2,750	1,077	1,034	938.9
Machinery	-	8,934	6,694	4,119	3,560	3,302
Construction In Progress	-	1,081	609.3	1,451	681.1	563.5
Leasehold Improvements	-	798.8	309.8	258.3	71.3	71.3
Order Backlog	-	56,970	50,420	32,530	29,520	29,466

Source: S&P Capital IQ. Standard template. Financial Sources.