Blue Water Logistics Limited (NSE:BLUEWATER)

Blue Water Logistics Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Cash & Equivalents	15.24	16.13	23.97	5.19
Cash & Short-Term Investments	15.24	16.13	23.97	5.19
Cash Growth	-5.54%	-32.71%	361.80%	-
Accounts Receivable	579.6	291.88	206.49	286.71
Other Receivables	-	-	0.8	-
Receivables	579.6	291.88	207.29	286.71
Inventory	-	-	-	5.24
Prepaid Expenses	2.85	-	-	-
Other Current Assets	82.98	76.37	34.88	104.75
Total Current Assets	680.67	384.38	266.14	401.89
Property, Plant & Equipment	69.79	33.03	24.89	11.83
Long-Term Investments	4.53	-	-	-
Long-Term Deferred Tax Assets	-	0.34	0.61	0.1
Long-Term Deferred Charges	0.92	0.25	0.33	-
Other Long-Term Assets	1.31	3.22	0.82	3.22
Total Assets	763.45	421.22	292.79	417.05
Accounts Payable	145.24	127.06	54.93	141.86
Accrued Expenses	9.23	4.15	3.51	0.51
Short-Term Debt	193.21	80.58	90.78	81.32
Current Portion of Long-Term Debt	34.29	31.53	33.02	25.61
Current Income Taxes Payable	34.74	19.71	5.79	8.3
Other Current Liabilities	2.59	2.2	4.15	3.14
Total Current Liabilities	419.3	265.23	192.19	260.74
Long-Term Debt	139.8	60.12	64.27	67.89
Long-Term Deferred Tax Liabilities	0.98	-	-	-
Other Long-Term Liabilities	-0	0	-0	0
Total Liabilities	561.93	326.41	257.38	329.04
Common Stock	80	20	20	88.01
Retained Earnings	121.52	74.81	15.41	-
Shareholders' Equity	201.52	94.81	35.41	88.01
Total Liabilities & Equity	763.45	421.22	292.79	417.05
Total Debt	367.31	172.24	188.07	174.82
Net Cash (Debt)	-352.07	-156.11	-164.1	-169.63
Net Cash Per Share	-44.01	-19.51	-20.51	-21.20
Filing Date Shares Outstanding	8	8	8	8
Total Common Shares Outstanding	8	8	8	8
Working Capital	261.36	119.16	73.95	141.15
Book Value Per Share	25.19	11.85	4.43	11.00
Tangible Book Value	201.52	94.81	35.41	88.01
Tangible Book Value Per Share	25.19	11.85	4.43	11.00
Machinery	97.12	51	33.3	11.23
Construction In Progress	7.45	-	-	2.51

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