Blue Star Limited (BOM:500067)

Blue Star 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	4,319	3,736	2,394	2,657	3,279
Short-Term Investments	4,141	2,489	1,299	1,450	2,791
Cash & Short-Term Investments	8,460	6,226	3,692	4,107	6,070
Cash Growth	35.90%	68.61%	-10.09%	-32.34%	112.12%
Accounts Receivable	27,918	27,486	21,985	17,192	12,211
Other Receivables	-	39.1	43.5	66.1	53.4
Receivables	27,964	27,551	22,048	17,290	12,346
Inventory	21,492	14,072	14,334	11,442	8,824
Prepaid Expenses	-	477.4	598.4	363.4	320.6
Restricted Cash	-	1.2	0.9	1	0.9
Other Current Assets	5,212	2,073	1,833	1,631	1,034
Total Current Assets	63,128	50,400	42,506	34,834	28,596
Property, Plant & Equipment	14,887	11,697	8,505	5,252	3,874
Long-Term Investments	179.4	178.8	182.2	173.1	159.1
Other Intangible Assets	1,631	1,122	813.5	488.7	557.3
Long-Term Deferred Tax Assets	89	72.8	79.4	275.7	474.9
Other Long-Term Assets	2,461	2,653	2,339	2,070	1,769
Total Assets	82,575	66,183	54,472	43,126	35,495
Accounts Payable	34,276	26,166	25,112	20,417	16,049
Accrued Expenses	-	2,016	1,035	1,050	788.9
Short-Term Debt	1,994	1,666	2,096	587.7	1,023
Current Portion of Long-Term Debt	-	-	2,063	1,775	32
Current Portion of Leases	429.5	217.8	209	239.6	241
Current Income Taxes Payable	736.2	633.3	630.1	98.6	5.9
Current Unearned Revenue	2,714	2,251	1,789	1,587	1,575
Other Current Liabilities	9,294	5,845	5,385	3,937	2,900
Total Current Liabilities	49,444	38,796	38,319	29,692	22,615
Long-Term Debt	-	-	1,617	2,416	3,493
Long-Term Leases	1,387	545.3	634.1	519.1	312.3
Long-Term Unearned Revenue	281.8	196.5	260	193.6	88.3
Long-Term Deferred Tax Liabilities	134.5	69.8	-	-	-
Other Long-Term Liabilities	651.7	444.1	298.7	96.1	103.7
Total Liabilities	51,899	40,056	41,134	32,921	26,616
Common Stock	411.2	411.2	192.6	192.6	192.6
Additional Paid-In Capital	-	11,711	2,102	2,102	2,102
Retained Earnings	-	13,348	10,393	7,449	6,157
Comprehensive Income & Other	30,239	630.6	619.4	433.2	401
Total Common Equity	30,650	26,101	13,307	10,176	8,852
Minority Interest	26	25.5	31.9	29.6	26.8
Shareholders' Equity	30,676	26,126	13,338	10,205	8,879
Total Liabilities & Equity	82,575	66,183	54,472	43,126	35,495
Total Debt	3,810	2,429	6,620	5,537	5,101
Net Cash (Debt)	4,650	3,796	-2,927	-1,430	968.6
Net Cash Growth	22.50%	-	-	-	-
Net Cash Per Share	22.62	19.03	-15.20	-7.42	5.03
Filing Date Shares Outstanding	205.13	205.61	192.63	192.63	192.63
Total Common Shares Outstanding	205.13	205.61	192.63	192.63	192.63
Working Capital	13,684	11,604	4,187	5,142	5,981
Book Value Per Share	149.42	126.94	69.08	52.83	45.95
Tangible Book Value	29,019	24,979	12,493	9,687	8,295
Tangible Book Value Per Share	141.47	121.48	64.86	50.29	43.06
Land	-	153.3	153.3	153.5	153.5
Buildings	-	3,220	2,750	1,077	1,034
Machinery	-	8,934	6,694	4,119	3,560
Construction In Progress	-	1,081	609.3	1,451	681.1
Leasehold Improvements	-	798.8	309.8	258.3	71.3
Order Backlog	-	56,970	50,420	32,530	29,520

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