BLS E-Services Limited (NSE:BLSE)

BLS E-Services Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	2,344	706.78	303.36	157.06	60.5	75
Short-Term Investments	1,297	196.71	2,190	266.19	-	-
Trading Asset Securities	-	1,100	149.36	-	-	-
Cash & Short-Term Investments	3,642	2,004	2,643	423.26	60.5	75
Cash Growth	-3.39%	-24.18%	524.34%	599.64%	-19.33%	-
Accounts Receivable	1,146	934.29	251.89	182.24	85.41	88.47
Other Receivables	-	35.4	47.33	5.93	1.74	9.21
Receivables	1,146	969.69	299.22	188.17	87.16	102.36
Inventory	9.65	4.87	15.96	5.56	-	-
Prepaid Expenses	-	4.73	3.55	-	1.06	1.01
Other Current Assets	208.66	76.55	123.61	85.33	119.32	28.48
Total Current Assets	5,006	3,059	3,085	702.31	268.03	206.84
Property, Plant & Equipment	236.12	227.84	114.19	60.02	65.52	1.33
Long-Term Investments	143.45	1,929	960.68	72.1	81.19	72.28
Goodwill	1,670	1,357	814.86	814.86	80.07	80.07
Other Intangible Assets	0.11	0.12	0.16	0.21	0.17	0.01
Long-Term Deferred Tax Assets	3.47	9.07	7.76	26.76	28.04	25.01
Other Long-Term Assets	112.62	140.42	114.09	118.4	36.29	20.34
Total Assets	7,171	6,724	5,097	1,795	559.29	405.87
Accounts Payable	560.28	545.44	32.22	24.92	79.44	16.11
Accrued Expenses	2	756.71	512.28	512.43	156.38	168.41
Short-Term Debt	-	-	-	-	15	110.16
Current Portion of Leases	39.26	34.91	21.35	13.1	9.3	-
Other Current Liabilities	1,055	150.32	92.6	88.34	18.2	12.86
Total Current Liabilities	1,657	1,487	658.45	638.79	278.32	307.53
Long-Term Debt	-	-	-	-	72.61	-
Long-Term Leases	35.05	36.37	51.73	38.73	55.27	-
Pension & Post-Retirement Benefits	15.07	11.5	5.25	2.62	2.43	1.55
Other Long-Term Liabilities	5.98	5.6	3.62	-	-	-
Total Liabilities	1,713	1,541	719.05	680.14	408.62	309.08
Common Stock	908.57	908.57	908.57	667.27	0.1	0.1
Additional Paid-In Capital	-	2,912	2,917	229.13	-	-
Retained Earnings	-	1,083	562.66	248.67	144.85	91.06
Comprehensive Income & Other	4,137	-76.12	-77.14	-75.65	5.72	5.64
Total Common Equity	5,046	4,827	4,311	1,069	150.67	96.79
Minority Interest	412.68	355.74	66.41	45.12	-	-
Shareholders' Equity	5,458	5,183	4,378	1,115	150.67	96.79
Total Liabilities & Equity	7,171	6,724	5,097	1,795	559.29	405.87
Total Debt	74.31	71.29	73.08	51.83	152.18	110.16
Net Cash (Debt)	3,567	1,932	2,569	371.43	-91.68	-35.16
Net Cash Growth	-3.75%	-24.80%	591.79%	-	-	-
Net Cash Per Share	39.27	21.27	36.37	5.94	-1.52	-0.58
Filing Date Shares Outstanding	90.74	90.86	90.86	66.73	60.13	60.13
Total Common Shares Outstanding	90.74	90.86	90.86	66.73	60.13	60.13
Working Capital	3,349	1,572	2,426	63.52	-10.29	-100.69
Book Value Per Share	55.60	53.13	47.45	16.03	2.51	1.61
Tangible Book Value	3,376	3,470	3,496	254.33	70.44	16.72
Tangible Book Value Per Share	37.20	38.19	38.48	3.81	1.17	0.28
Machinery	-	108.01	67.64	21.21	9.01	6.83
Construction In Progress	-	107.49	-	-	-	-

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