Blue Star Ltd. Balance Sheet: Consolidated Financial Analysis & Historical Data (15 Years)

Annual Results

Results Snapshot

Figures in Cr

Consolidated - Balance Sheet Results

Mar'25

Mar'24

Mar'23

Mar'22

Mar'21

Mar'20

EQUITY AND LIABILITIES

No of Months

Share Capital

41.12

19.26

Share Warrants & Outstandings

Total Reserve

3,023.90

2,568.96

1,311.39

998.32

865.92

763.11

Shareholder's Funds

3,065.02

2,610.08

1,330.65

1,017.58

885.18

782.37

Minority Interest

2.60

2.55

3.19

2.95

2.68

2.31

Long-Term Borrowings

0.00

161.74

241.57

349.26

47.71

Secured Loans

0.00

161.74

68.57

0.00

41.88

Unsecured Loans

0.00

173.00

349.26

5.83

Deferred Tax Assets / Liabilities

4.55

-0.30

-7.94

-27.57

-47.49

-81.75

Other Long Term Liabilities

206.73

104.6

108.32

71.27

40.06

47.92

Long Term Trade Payables

0.00

Long Term Provisions

25.31

15.93

11.41

10.06

10.82

13.26

Total Non-Current Liabilities

236.59

120.23

273.53

295.33

352.65

27.14

Current Liabilities

Trade Payables

3,427.62

2,616.60

2,511.16

2,041.67

1,604.89

1,582.36

Other Current Liabilities

1,206.33

1,018.03

839.87

630.45

505.85

497.12

Short Term Borrowings

199.36

166.62

415.90

236.26

102.34

401.23

Short Term Provisions

111.08

76.86

65.00

60.82

48.37

64.98

Total Current Liabilities

4,944.39

3,878.11

3,831.93

2,969.20

2,261.45

2,545.69

Total Liabilities

8,248.60

6,610.97

5,439.30

4,285.07

3,501.96

3,357.51

ASSETS

Non-Current Assets

0.00

Gross Block

1,865.53

1,555.87

1,181.26

718.66

631.67

578.05

Less: Accumulated Depreciation

518.03

482.64

416.33

371.46

310.13

252.42

Less : Impairment of Assets

0.00

Net Block

1,347.50

1,073.23

764.93

347.20

321.54

325.63

Lease Adjustment

0.00

Capital Work in Progress

73.36

108.06

60.93

145.09

68.11

56.35

Intangible assets under development

49.81

19.00

22.39

7.20

3.42

11.01

Pre-operative Expenses pending

0.00

Assets in transit

0.00

Non Current Investments

25.03

27.60

28.54

28.38

27.86

79.58

Long Term Loans & Advances

244.47

236.29

210.44

174.09

164.90

173.06

Other Non Current Assets

14.54

25.17

17.82

25.15

6.51

5.22

Total Non-Current Assets

1,935.83

1,570.94

1,188.69

801.64

642.41

706.30

Current Assets Loans & Advances

Current Investments

414.12

248.92

129.88

145.03

279.06

0.00

Inventories

2,149.15

1,407.18

1,433.39

1,144.24

882.42

869.82

Sundry Debtors

1,959.37

1,952.56

1,548.82

1,189.74

810.98

837.67

Cash and Bank

431.92

377.37

243.29

269.66

332.16

293.94

Other Current Assets

1,033.79

852.44

719.46

578.45

448.37

517.40

Short Term Loans and Advances

324.42

201.56

175.77

156.31

106.56

132.38

Total Current Assets

6,312.77

5,040.03

4,250.61

3,483.43

2,859.55

2,651.21

Net Current Assets (Including Current Investments)

1,368.38

1,161.92

418.68

514.23

598.10

105.52

Total Current Assets Excluding Current Investments

5,898.65

4,791.11

4,120.73

3,338.40

2,580.49

2,651.21

Miscellaneous Expenses not written off

0.00

Total Assets

8,248.60

6,610.97

5,439.30

4,285.07

3,501.96

3,357.51

Contingent Liabilities

202.04

224.07

321.09

357.37

399.63

399.28

Total Debt

199.36

166.62

577.64

477.83

451.60

460.38

Book Value per share (adjusted)

149.08

126.95

69.09

52.835

45.96

40.62

Balance Sheet Analysis Highlights

Borrowings

YoY Growth in year ended Mar 2026 is 131.14% vs 35.43% in Mar 2025

Other Long Term Liabilities

YoY Growth in year ended Mar 2026 is -10.44% vs 138.41% in Mar 2025

Fixed Assets

YoY Growth in year ended Mar 2026 is 18.63% vs 21.52% in Mar 2025

Investments

YoY Growth in year ended Mar 2026 is 0.60% vs 6.57% in Mar 2025

Current Assets

YoY Growth in year ended Mar 2026 is 0.22% vs 26.75% in Mar 2025

Compare Balance Sheet Results of Blue Star

Select Peers

Figures in Cr

Consolidated - Balance Sheet Results

Change(INR)

Change(%)

No of Months

EQUITY AND LIABILITIES

Share Capital

41.12

33.08

8.04

24.30%

Share Warrants & Outstandings

Total Reserve

3,023.90

6,343.13

-3,319.23

-52.33%

Shareholder's Funds

3,065.02

6,376.21

-3,311.19

-51.93%

Minority Interest

2.60

22.84

-20.24

-88.62%

Long-Term Borrowings

0.00

375.80

-375.80

-100.00%

Secured Loans

0.00

0.00%

Unsecured Loans

0.00

375.80

-375.80

-100.00%

Deferred Tax Assets / Liabilities

4.55

-37.01

41.56

112.29%

Other Long Term Liabilities

206.73

71.00

135.73

191.17%

Long Term Trade Payables

0.00

0.00%

Long Term Provisions

25.31

96.20

-70.89

-73.69%

Total Non-Current Liabilities

236.59

505.99

-269.40

-53.24%

Current Liabilities

Trade Payables

3,427.62

5,227.78

-1,800.16

-34.43%

Other Current Liabilities

1,206.33

1,443.52

-237.19

-16.43%

Short Term Borrowings

199.36

590.60

-391.24

-66.24%

Short Term Provisions

111.08

292.13

-181.05

-61.98%

Total Current Liabilities

4,944.39

7,554.03

-2,609.64

-34.55%

Total Liabilities

8,248.60

14,459.07

-6,210.47

-42.95%

ASSETS

Non-Current Assets

0.00

0.00%

Gross Block

1,865.53

1,484.51

381.02

25.67%

Less: Accumulated Depreciation

518.03

473.25

44.78

9.46%

Less : Impairment of Assets

0.00

0.00%

Net Block

1,347.50

1,011.26

336.24

33.25%

Lease Adjustment

0.00

0.00%

Capital Work in Progress

73.36

22.07

51.29

232.40%

Intangible assets under development

49.81

0.00

49.81

0.00%

Pre-operative Expenses pending

0.00

0.00%

Assets in transit

0.00

0.00%

Non Current Investments

25.03

2,522.16

-2,497.13

-99.01%

Long Term Loans & Advances

244.47

187.53

56.94

30.36%

Other Non Current Assets

14.54

355.27

-340.73

-95.91%

Total Non-Current Assets

1,935.83

4,129.88

-2,194.05

-53.13%

Current Assets Loans & Advances

Current Investments

414.12

277.08

137.04

49.46%

Inventories

2,149.15

3,432.85

-1,283.70

-37.39%

Sundry Debtors

1,959.37

3,034.95

-1,075.58

-35.44%

Cash and Bank

431.92

780.93

-349.01

-44.69%

Other Current Assets

1,033.79

1,916.64

-882.85

-46.06%

Short Term Loans and Advances

324.42

886.74

-562.32

-63.41%

Total Current Assets

6,312.77

10,329.19

-4,016.42

-38.88%

Net Current Assets (Including Current Investments)

1,368.38

2,775.16

-1,406.78

-50.69%

Total Current Assets Excluding Current Investments

5,898.65

10,052.11

-4,153.46

-41.32%

Miscellaneous Expenses not written off

0.00

0.00%

Total Assets

8,248.60

14,459.07

-6,210.47

-42.95%

Contingent Liabilities

202.04

1,402.10

-1,200.06

-85.59%

Total Debt

199.36

966.40

-767.04

-79.37%

Book Value per share (adjusted)

149.08

192.75

-43.67

-22.66%

Annual - Borrowings

Borrowings 737.11 Cr

in Mar 2026

Figures in Cr

YoY Growth in year ended Mar 2026 is 131.14% vs 35.43% in Mar 2025

Annual - Other Long Term Liabilities

Other Long Term Liabilities 138.04 Cr

in Mar 2026

Figures in Cr

YoY Growth in year ended Mar 2026 is -10.44% vs 138.41% in Mar 2025

Annual - Fixed Assets

Fixed Assets 1,041.89 Cr

in Mar 2026

Figures in Cr

YoY Growth in year ended Mar 2026 is 18.63% vs 21.52% in Mar 2025

Annual - Investments

Investments 822.47 Cr

in Mar 2026

Figures in Cr

YoY Growth in year ended Mar 2026 is 0.60% vs 6.57% in Mar 2025

Annual - Current Assets

Current Assets 5,603.68 Cr

in Mar 2026

Figures in Cr

YoY Growth in year ended Mar 2026 is 0.22% vs 26.75% in Mar 2025