Blue Water Logistics Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	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	156.8	15.24	16.13	23.97	5.19
Cash & Short-Term Investments	156.8	15.24	16.13	23.97	5.19
Cash Growth	929.16%	-5.54%	-32.71%	361.80%	-
Accounts Receivable	1,414	579.6	291.88	206.49	286.71
Other Receivables	-	-	-	0.8	-
Receivables	1,505	579.6	291.88	207.29	286.71
Inventory	-	-	-	-	5.24
Prepaid Expenses	-	2.85	-	-	-
Other Current Assets	299.32	82.98	76.37	34.88	104.75
Total Current Assets	1,961	680.67	384.38	266.14	401.89
Property, Plant & Equipment	281.06	69.79	33.03	24.89	11.83
Long-Term Investments	-	4.53	-	-	-
Other Intangible Assets	59.13	-	-	-	-
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	50.18	1.31	3.22	0.82	3.22
Total Assets	2,355	763.45	421.22	292.79	417.05
Accounts Payable	347.31	145.24	127.06	54.93	141.86
Accrued Expenses	-	9.23	4.15	3.51	0.51
Short-Term Debt	824.46	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	114.82	2.59	2.2	4.15	3.14
Total Current Liabilities	1,287	419.3	265.23	192.19	260.74
Long-Term Debt	250.84	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	3.34	0.98	-	-	-
Other Long-Term Liabilities	3.24	-0	0	-0	0
Total Liabilities	1,544	561.93	326.41	257.38	329.04
Common Stock	110	80	20	20	88.01
Retained Earnings	-	121.52	74.81	15.41	-
Comprehensive Income & Other	700.96	-	-	-	-
Shareholders' Equity	810.96	201.52	94.81	35.41	88.01
Total Liabilities & Equity	2,355	763.45	421.22	292.79	417.05
Total Debt	1,075	367.31	172.24	188.07	174.82
Net Cash (Debt)	-918.5	-352.07	-156.11	-164.1	-169.63
Net Cash Per Share	-87.34	-44.01	-19.51	-20.51	-21.20
Filing Date Shares Outstanding	10.52	8	8	8	8
Total Common Shares Outstanding	10.52	8	8	8	8
Working Capital	674.64	261.36	119.16	73.95	141.15
Book Value Per Share	77.11	25.19	11.85	4.43	11.00
Tangible Book Value	751.83	201.52	94.81	35.41	88.01
Tangible Book Value Per Share	71.49	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.