Blue Star Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	4,021	4,256	3,736	2,394	2,657
Short-Term Investments	4,353	26.2	-	1,299	1,450
Trading Asset Securities	-	4,141	2,489	-	-
Cash & Short-Term Investments	8,373	8,423	6,226	3,692	4,107
Cash Growth	-0.59%	35.30%	68.61%	-10.09%	-32.34%
Accounts Receivable	28,633	28,969	27,486	21,985	17,192
Other Receivables	-	461.5	299.6	43.5	66.1
Receivables	28,681	29,477	27,812	22,048	17,290
Inventory	21,662	21,492	14,072	14,334	11,442
Prepaid Expenses	-	817.5	477.4	598.4	363.4
Restricted Cash	-	0.9	1.2	0.9	1
Other Current Assets	5,167	2,918	1,813	1,833	1,631
Total Current Assets	63,883	63,128	50,400	42,506	34,834
Property, Plant & Equipment	16,003	14,887	11,697	8,505	5,252
Long-Term Investments	219.4	179.4	178.8	182.2	173.1
Other Intangible Assets	2,270	1,631	1,122	813.5	488.7
Long-Term Accounts Receivable	29.4	-	-	-	-
Long-Term Deferred Tax Assets	92.6	89	72.8	79.4	275.7
Other Long-Term Assets	3,031	2,461	2,653	2,339	2,070
Total Assets	85,760	82,575	66,183	54,472	43,126
Accounts Payable	29,429	34,276	26,166	25,112	20,417
Accrued Expenses	-	1,512	2,017	1,035	1,050
Short-Term Debt	-	1,994	1,666	2,096	587.7
Current Portion of Long-Term Debt	6,268	-	-	2,063	1,775
Current Portion of Leases	594.4	429.5	217.8	209	239.6
Current Income Taxes Payable	512.6	736.2	633.3	630.1	98.6
Current Unearned Revenue	3,043	2,714	2,236	1,789	1,587
Other Current Liabilities	8,817	7,783	5,844	5,385	3,937
Total Current Liabilities	48,663	49,444	38,781	38,319	29,692
Long-Term Debt	-	-	-	1,617	2,416
Long-Term Leases	1,238	1,387	545.3	634.1	519.1
Long-Term Unearned Revenue	186.3	281.8	211.5	260	193.6
Pension & Post-Retirement Benefits	-	26.4	4.4	4.5	4.5
Long-Term Deferred Tax Liabilities	316	134.5	69.8	-	-
Other Long-Term Liabilities	1,019	625.3	444.1	298.7	96.1
Total Liabilities	51,421	51,899	40,056	41,134	32,921
Common Stock	411.2	411.2	411.2	192.6	192.6
Additional Paid-In Capital	-	11,711	11,711	2,102	2,102
Retained Earnings	-	17,809	13,348	10,393	7,449
Comprehensive Income & Other	33,903	718.8	630.6	619.4	433.2
Total Common Equity	34,314	30,650	26,101	13,307	10,176
Minority Interest	24.5	26	25.5	31.9	29.6
Shareholders' Equity	34,339	30,676	26,126	13,338	10,205
Total Liabilities & Equity	85,760	82,575	66,183	54,472	43,126
Total Debt	8,100	3,810	2,429	6,620	5,537
Net Cash (Debt)	273.4	4,613	3,796	-2,927	-1,430
Net Cash Growth	-94.07%	21.52%	-	-	-
Net Cash Per Share	1.33	22.44	19.03	-15.20	-7.42
Filing Date Shares Outstanding	205.48	205.61	205.61	192.63	192.63
Total Common Shares Outstanding	205.48	205.61	205.61	192.63	192.63
Working Capital	15,220	13,684	11,619	4,187	5,142
Book Value Per Share	167.00	149.07	126.94	69.08	52.83
Tangible Book Value	32,045	29,019	24,979	12,493	9,687
Tangible Book Value Per Share	155.95	141.13	121.48	64.86	50.29
Land	-	153.3	153.3	153.3	153.5
Buildings	-	4,024	3,220	2,750	1,077
Machinery	-	11,148	8,934	6,694	4,119
Construction In Progress	-	733.6	1,081	609.3	1,451
Leasehold Improvements	-	798.5	798.8	309.8	258.3
Order Backlog	-	62,630	56,970	50,420	32,530

Source: S&P Global Market Intelligence. Standard template. Financial Sources.