Blue Star Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun '26 Jun 30, 2026	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	-	3,670	4,256	3,736	2,394	2,657
Short-Term Investments	-	311.7	26.2	-	1,299	1,450
Trading Asset Securities	-	4,353	4,141	2,489	-	-
Cash & Short-Term Investments	8,334	8,334	8,423	6,226	3,692	4,107
Cash Growth	-1.06%	-1.06%	35.30%	68.61%	-10.09%	-32.34%
Accounts Receivable	-	29,751	28,969	27,486	21,985	17,192
Other Receivables	-	410.4	461.5	299.6	43.5	66.1
Receivables	-	30,210	29,477	27,812	22,048	17,290
Inventory	-	21,662	21,492	14,072	14,334	11,442
Prepaid Expenses	-	846	817.5	477.4	598.4	363.4
Restricted Cash	-	-	0.9	1.2	0.9	1
Other Current Assets	-	2,831	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	-	1,284	1,512	2,017	1,035	1,050
Short-Term Debt	-	6,268	1,994	1,666	2,096	587.7
Current Portion of Long-Term Debt	-	-	-	-	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	-	7,533	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	-	248.9	26.4	4.4	4.5	4.5
Long-Term Deferred Tax Liabilities	-	316	134.5	69.8	-	-
Other Long-Term Liabilities	-	769.9	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	11,711	2,102	2,102
Retained Earnings	-	21,221	17,809	13,348	10,393	7,449
Comprehensive Income & Other	-	971.3	718.8	630.6	619.4	433.2
Total Common Equity	34,314	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	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	8,100	3,810	2,429	6,620	5,537
Net Cash (Debt)	234.3	234.3	4,613	3,796	-2,927	-1,430
Net Cash Growth	-94.92%	-94.92%	21.52%	-	-	-
Net Cash Per Share	1.14	1.14	22.44	19.03	-15.20	-7.42
Filing Date Shares Outstanding	205.41	205.59	205.61	205.61	192.63	192.63
Total Common Shares Outstanding	205.41	205.59	205.61	205.61	192.63	192.63
Working Capital	-	15,220	13,684	11,619	4,187	5,142
Book Value Per Share	166.90	166.90	149.07	126.94	69.08	52.83
Tangible Book Value	32,045	32,045	29,019	24,979	12,493	9,687
Tangible Book Value Per Share	155.86	155.86	141.13	121.48	64.86	50.29
Land	-	153.3	153.3	153.3	153.3	153.5
Buildings	-	4,268	4,024	3,220	2,750	1,077
Machinery	-	12,916	11,148	8,934	6,694	4,119
Construction In Progress	-	654.7	733.6	1,081	609.3	1,451
Leasehold Improvements	-	883.6	798.5	798.8	309.8	258.3
Order Backlog	-	69,230	62,630	56,970	50,420	32,530