BSL Limited (NSE:BSL)

BSL Limited Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	0.66	0.84	1.34	2.29	1.15
Short-Term Investments	0.76	0.74	1.81	1.72	0.82
Cash & Short-Term Investments	1.43	1.58	3.15	4.01	1.97
Cash Growth	-9.63%	-49.87%	-21.50%	103.86%	-51.77%
Accounts Receivable	1,311	1,436	975.33	892.9	695.18
Other Receivables	151.88	236.1	184.36	215.23	177.8
Receivables	1,472	1,682	1,167	1,115	877.22
Inventory	2,405	2,102	1,854	1,414	1,161
Prepaid Expenses	10.51	10.94	21.47	25.4	22.49
Other Current Assets	24.2	28.27	10.79	15.56	20.6
Total Current Assets	3,913	3,825	3,057	2,574	2,083
Property, Plant & Equipment	2,227	2,286	2,262	799.38	778.84
Other Intangible Assets	23.11	25.56	27.09	16.28	1.47
Other Long-Term Assets	104.38	37.3	35.5	129.49	17.79
Total Assets	6,268	6,175	5,383	3,521	2,882
Accounts Payable	450.21	249.63	463.61	476.33	206.53
Accrued Expenses	79.86	78.46	76.05	60.3	53.49
Short-Term Debt	2,551	2,647	1,738	1,279	1,175
Current Portion of Long-Term Debt	274.04	215.73	126.23	129.24	116.98
Current Unearned Revenue	-	0.28	0.97	3.12	3.84
Other Current Liabilities	200.69	241.94	274.56	170.16	155.44
Total Current Liabilities	3,556	3,433	2,679	2,118	1,711
Long-Term Debt	1,388	1,509	1,593	452.15	321.85
Long-Term Unearned Revenue	-	-	0.28	1.26	4.38
Long-Term Deferred Tax Liabilities	120.01	94.46	57.63	43.64	47.36
Other Long-Term Liabilities	11.3	11.62	12.21	12.67	14.14
Total Liabilities	5,075	5,049	4,342	2,628	2,099
Common Stock	102.92	102.92	102.92	102.92	102.92
Additional Paid-In Capital	192.57	192.57	192.57	192.57	192.57
Retained Earnings	792.56	726.69	640.05	493.02	383.75
Comprehensive Income & Other	104.6	104.65	105.16	104.51	103.55
Shareholders' Equity	1,193	1,127	1,041	893.02	782.78
Total Liabilities & Equity	6,268	6,175	5,383	3,521	2,882
Total Debt	4,213	4,372	3,457	1,860	1,614
Net Cash (Debt)	-4,211	-4,371	-3,453	-1,856	-1,612
Net Cash Per Share	-409.18	-424.66	-335.54	-180.33	-156.62
Filing Date Shares Outstanding	10.29	10.29	10.29	10.29	10.29
Total Common Shares Outstanding	10.29	10.29	10.29	10.29	10.29
Working Capital	357.21	391.66	378.19	456.61	371.8
Book Value Per Share	115.88	109.48	101.12	86.77	76.06
Tangible Book Value	1,170	1,101	1,014	876.74	781.32
Tangible Book Value Per Share	113.63	107.00	98.48	85.19	75.91
Land	18.07	18.07	18.07	18.07	18.07
Buildings	653.91	649.02	648.25	346.54	343.51
Machinery	2,737	2,690	2,490	1,237	1,163
Construction In Progress	62.51	1.7	-	56.81	-

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