Blue Water Logistics Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	-	15.24	16.13	23.97	5.19
Cash & Short-Term Investments	10.1	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
Pension & Post-Retirement Benefits	-	1.85	1.06	0.93	0.41
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	645.43	201.52	94.81	35.41	88.01
Total Liabilities & Equity	-	763.45	421.22	292.79	417.05
Total Debt	414.05	367.31	172.24	188.07	174.82
Net Cash (Debt)	-403.96	-352.07	-156.11	-164.1	-169.63
Net Cash Per Share	-41.50	-44.01	-19.51	-20.51	-21.20
Filing Date Shares Outstanding	10.31	8	8	8	8
Total Common Shares Outstanding	10.31	8	8	8	8
Working Capital	-	261.36	119.16	73.95	141.15
Book Value Per Share	64.78	25.19	11.85	4.43	11.00
Tangible Book Value	584.09	201.52	94.81	35.41	88.01
Tangible Book Value Per Share	58.62	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.