BLS E-Services Limited (NSE:BLSE)

BLS E-Services Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	706.78	303.36	157.06	60.5	75
Short-Term Investments	196.71	2,190	266.19	-	-
Trading Asset Securities	1,100	149.36	-	-	-
Cash & Short-Term Investments	2,004	2,643	423.26	60.5	75
Cash Growth	-24.18%	524.34%	599.64%	-19.33%	-
Accounts Receivable	934.29	251.89	182.24	85.41	88.47
Other Receivables	35.4	47.33	5.93	1.74	9.21
Receivables	969.69	299.22	188.17	87.16	102.36
Inventory	4.87	15.96	5.56	-	-
Prepaid Expenses	4.73	3.55	-	1.06	1.01
Other Current Assets	76.55	123.61	85.33	119.32	28.48
Total Current Assets	3,059	3,085	702.31	268.03	206.84
Property, Plant & Equipment	227.84	114.19	60.02	65.52	1.33
Long-Term Investments	1,929	960.68	72.1	81.19	72.28
Goodwill	1,357	814.86	814.86	80.07	80.07
Other Intangible Assets	0.12	0.16	0.21	0.17	0.01
Long-Term Deferred Tax Assets	9.07	7.76	26.76	28.04	25.01
Other Long-Term Assets	140.42	114.09	118.4	36.29	20.34
Total Assets	6,724	5,097	1,795	559.29	405.87
Accounts Payable	545.44	32.22	24.92	79.44	16.11
Accrued Expenses	756.71	512.28	512.43	156.38	168.41
Short-Term Debt	-	-	-	15	110.16
Current Portion of Leases	34.91	21.35	13.1	9.3	-
Other Current Liabilities	150.32	92.6	88.34	18.2	12.86
Total Current Liabilities	1,487	658.45	638.79	278.32	307.53
Long-Term Debt	-	-	-	72.61	-
Long-Term Leases	36.37	51.73	38.73	55.27	-
Pension & Post-Retirement Benefits	11.5	5.25	2.62	2.43	1.55
Other Long-Term Liabilities	5.6	3.62	-	-	-
Total Liabilities	1,541	719.05	680.14	408.62	309.08
Common Stock	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	-76.12	-77.14	-75.65	5.72	5.64
Total Common Equity	4,827	4,311	1,069	150.67	96.79
Minority Interest	355.74	66.41	45.12	-	-
Shareholders' Equity	5,183	4,378	1,115	150.67	96.79
Total Liabilities & Equity	6,724	5,097	1,795	559.29	405.87
Total Debt	71.29	73.08	51.83	152.18	110.16
Net Cash (Debt)	1,932	2,569	371.43	-91.68	-35.16
Net Cash Growth	-24.80%	591.79%	-	-	-
Net Cash Per Share	21.27	36.37	5.94	-1.52	-0.58
Filing Date Shares Outstanding	90.86	90.86	66.73	60.13	60.13
Total Common Shares Outstanding	90.86	90.86	66.73	60.13	60.13
Working Capital	1,572	2,426	63.52	-10.29	-100.69
Book Value Per Share	53.13	47.45	16.03	2.51	1.61
Tangible Book Value	3,470	3,496	254.33	70.44	16.72
Tangible Book Value Per Share	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.