Blue Star Limited (NSE:BLUESTARCO)

Blue Star 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	Jun 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	-	4,256	3,736	2,394	2,657	3,279
Short-Term Investments	-	26.2	-	1,299	1,450	2,791
Trading Asset Securities	-	4,141	2,489	-	-	-
Cash & Short-Term Investments	8,423	8,423	6,226	3,692	4,107	6,070
Cash Growth	35.30%	35.30%	68.61%	-10.09%	-32.34%	112.12%
Accounts Receivable	-	28,969	27,486	21,985	17,192	12,211
Other Receivables	-	461.5	299.6	43.5	66.1	53.4
Receivables	-	29,477	27,812	22,048	17,290	12,346
Inventory	-	21,492	14,072	14,334	11,442	8,824
Prepaid Expenses	-	817.5	477.4	598.4	363.4	320.6
Restricted Cash	-	0.9	1.2	0.9	1	0.9
Other Current Assets	-	2,918	1,813	1,833	1,631	1,034
Total Current Assets	-	63,128	50,400	42,506	34,834	28,596
Property, Plant & Equipment	-	14,887	11,697	8,505	5,252	3,874
Long-Term Investments	-	179.4	178.8	182.2	173.1	159.1
Other Intangible Assets	-	1,631	1,122	813.5	488.7	557.3
Long-Term Deferred Tax Assets	-	89	72.8	79.4	275.7	474.9
Other Long-Term Assets	-	2,461	2,653	2,339	2,070	1,769
Total Assets	-	82,575	66,183	54,472	43,126	35,495
Accounts Payable	-	34,276	26,166	25,112	20,417	16,049
Accrued Expenses	-	1,512	2,017	1,035	1,050	788.9
Short-Term Debt	-	1,994	1,666	2,096	587.7	1,023
Current Portion of Long-Term Debt	-	-	-	2,063	1,775	32
Current Portion of Leases	-	429.5	217.8	209	239.6	241
Current Income Taxes Payable	-	736.2	633.3	630.1	98.6	5.9
Current Unearned Revenue	-	2,714	2,236	1,789	1,587	1,575
Other Current Liabilities	-	7,783	5,844	5,385	3,937	2,900
Total Current Liabilities	-	49,444	38,781	38,319	29,692	22,615
Long-Term Debt	-	-	-	1,617	2,416	3,493
Long-Term Leases	-	1,387	545.3	634.1	519.1	312.3
Long-Term Unearned Revenue	-	281.8	211.5	260	193.6	88.3
Long-Term Deferred Tax Liabilities	-	134.5	69.8	-	-	-
Other Long-Term Liabilities	-	625.3	444.1	298.7	96.1	103.7
Total Liabilities	-	51,899	40,056	41,134	32,921	26,616
Common Stock	-	411.2	411.2	192.6	192.6	192.6
Additional Paid-In Capital	-	11,711	11,711	2,102	2,102	2,102
Retained Earnings	-	17,809	13,348	10,393	7,449	6,157
Comprehensive Income & Other	-	718.8	630.6	619.4	433.2	401
Total Common Equity	30,650	30,650	26,101	13,307	10,176	8,852
Minority Interest	-	26	25.5	31.9	29.6	26.8
Shareholders' Equity	30,676	30,676	26,126	13,338	10,205	8,879
Total Liabilities & Equity	-	82,575	66,183	54,472	43,126	35,495
Total Debt	3,810	3,810	2,429	6,620	5,537	5,101
Net Cash (Debt)	4,613	4,613	3,796	-2,927	-1,430	968.6
Net Cash Growth	21.52%	21.52%	-	-	-	-
Net Cash Per Share	22.43	22.44	19.03	-15.20	-7.42	5.03
Filing Date Shares Outstanding	205.71	205.61	205.61	192.63	192.63	192.63
Total Common Shares Outstanding	205.71	205.61	205.61	192.63	192.63	192.63
Working Capital	-	13,684	11,619	4,187	5,142	5,981
Book Value Per Share	149.07	149.07	126.94	69.08	52.83	45.95
Tangible Book Value	29,019	29,019	24,979	12,493	9,687	8,295
Tangible Book Value Per Share	141.13	141.13	121.48	64.86	50.29	43.06
Land	-	153.3	153.3	153.3	153.5	153.5
Buildings	-	4,024	3,220	2,750	1,077	1,034
Machinery	-	11,148	8,934	6,694	4,119	3,560
Construction In Progress	-	733.6	1,081	609.3	1,451	681.1
Leasehold Improvements	-	798.5	798.8	309.8	258.3	71.3
Order Backlog	-	62,630	56,970	50,420	32,530	29,520

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.