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	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	1,115	4,256	3,736	2,394	2,657	3,279
Short-Term Investments	3,427	26.2	-	1,299	1,450	2,791
Trading Asset Securities	-	4,141	2,489	-	-	-
Cash & Short-Term Investments	4,542	8,423	6,226	3,692	4,107	6,070
Cash Growth	4.07%	35.30%	68.61%	-10.09%	-32.34%	112.12%
Accounts Receivable	23,416	28,969	27,486	21,985	17,192	12,211
Other Receivables	-	461.5	299.6	43.5	66.1	53.4
Receivables	23,467	29,477	27,812	22,048	17,290	12,346
Inventory	24,294	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	5,739	2,918	1,813	1,833	1,631	1,034
Total Current Assets	58,041	63,128	50,400	42,506	34,834	28,596
Property, Plant & Equipment	15,351	14,887	11,697	8,505	5,252	3,874
Long-Term Investments	169.2	179.4	178.8	182.2	173.1	159.1
Other Intangible Assets	1,975	1,631	1,122	813.5	488.7	557.3
Long-Term Deferred Tax Assets	56.4	89	72.8	79.4	275.7	474.9
Other Long-Term Assets	3,187	2,461	2,653	2,339	2,070	1,769
Total Assets	79,007	82,575	66,183	54,472	43,126	35,495
Accounts Payable	24,651	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	8,464	-	-	2,063	1,775	32
Current Portion of Leases	441.1	429.5	217.8	209	239.6	241
Current Income Taxes Payable	702.4	736.2	633.3	630.1	98.6	5.9
Current Unearned Revenue	3,056	2,714	2,236	1,789	1,587	1,575
Other Current Liabilities	8,169	7,783	5,844	5,385	3,937	2,900
Total Current Liabilities	45,482	49,444	38,781	38,319	29,692	22,615
Long-Term Debt	-	-	-	1,617	2,416	3,493
Long-Term Leases	1,397	1,387	545.3	634.1	519.1	312.3
Long-Term Unearned Revenue	242.8	281.8	211.5	260	193.6	88.3
Pension & Post-Retirement Benefits	-	26.4	4.4	4.5	4.5	4.5
Long-Term Deferred Tax Liabilities	73.3	134.5	69.8	-	-	-
Other Long-Term Liabilities	673.6	625.3	444.1	298.7	96.1	103.7
Total Liabilities	47,869	51,899	40,056	41,134	32,921	26,616
Common Stock	411.2	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	30,704	718.8	630.6	619.4	433.2	401
Total Common Equity	31,116	30,650	26,101	13,307	10,176	8,852
Minority Interest	22.6	26	25.5	31.9	29.6	26.8
Shareholders' Equity	31,138	30,676	26,126	13,338	10,205	8,879
Total Liabilities & Equity	79,007	82,575	66,183	54,472	43,126	35,495
Total Debt	10,302	3,810	2,429	6,620	5,537	5,101
Net Cash (Debt)	-5,760	4,613	3,796	-2,927	-1,430	968.6
Net Cash Growth	-	21.52%	-	-	-	-
Net Cash Per Share	-28.00	22.44	19.03	-15.20	-7.42	5.03
Filing Date Shares Outstanding	206.27	205.61	205.61	192.63	192.63	192.63
Total Common Shares Outstanding	206.27	205.61	205.61	192.63	192.63	192.63
Working Capital	12,558	13,684	11,619	4,187	5,142	5,981
Book Value Per Share	150.85	149.07	126.94	69.08	52.83	45.95
Tangible Book Value	29,141	29,019	24,979	12,493	9,687	8,295
Tangible Book Value Per Share	141.27	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 Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.