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Balance Sheet  
Blue Star Ltd.
 
BSE Code   500067
ISIN Demat   INE472A01039
Book Value   140.79
NSE Code BLUESTARCO
Dividend Yield %  0.59
Market Cap   314415.85
P/E   82.86
EPS   18.45
Face Value 2  
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital411.20  411.20  192.60  192.60  192.60  
    Equity - Authorised567.20  567.20  567.20  567.20  567.20  
    Equity - Issued411.20  411.20  192.60  192.60  192.60  
    Equity Paid Up411.20  411.20  192.60  192.60  192.60  
    Equity Shares Forfeited0.00  0.00  0.00  0.00  0.00  
    Adjustments to Equity0.00  0.00  0.00  0.00  0.00  
    Preference Capital Paid Up0.00  0.00  0.00  0.00  0.00  
    Face Value2.00  2.00  2.00  2.00  2.00  
Share Warrants & Outstandings37.00  0.00  0.00  0.00  0.00  
Total Reserves28097.80  24703.70  12591.70  9890.50  8998.30  
    Securities Premium11711.10  11711.10  2101.50  2101.50  2101.50  
    Capital Reserves0.00  0.00  0.00  0.00  0.00  
    Profit & Loss Account Balance13096.80  9702.70  7200.30  4584.90  3692.70  
    General Reserves3260.50  3260.50  3260.50  3260.50  3260.50  
    Other Reserves29.40  29.40  29.40  -56.40  -56.40  
Reserve excluding Revaluation Reserve28097.80  24703.70  12591.70  9890.50  8998.30  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds28546.00  25114.90  12784.30  10083.10  9190.90  
Minority Interest0.00  0.00  0.00  0.00  0.00  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans0.00  0.00  0.00  0.00  0.00  
    Non Convertible Debentures0.00  0.00  0.00  0.00  0.00  
    Converible Debentures & Bonds0.00  0.00  0.00  0.00  0.00  
    Packing Credit - Bank0.00  0.00  0.00  0.00  0.00  
    Inter Corporate & Security Deposit0.00  0.00  0.00  0.00  0.00  
    Term Loans - Banks0.00  0.00  0.00  0.00  0.00  
    Term Loans - Institutions0.00  0.00  0.00  0.00  0.00  
    Other Secured0.00  0.00  0.00  0.00  0.00  
Unsecured Loans0.00  0.00  0.00  1730.00  3468.60  
    Fixed Deposits - Public0.00  0.00  0.00  0.00  0.00  
    Loans and advances from subsidiaries0.00  0.00  0.00  0.00  0.00  
    Inter Corporate Deposits (Unsecured)0.00  0.00  0.00  0.00  0.00  
    Foreign Currency Convertible Notes0.00  0.00  0.00  0.00  0.00  
    Long Term Loan in Foreign Currency0.00  0.00  0.00  0.00  0.00  
    Loans - Banks0.00  0.00  0.00  0.00  0.00  
    Loans - Govt.0.00  0.00  0.00  0.00  0.00  
    Loans - Others0.00  0.00  0.00  0.00  0.00  
    Other Unsecured Loan0.00  0.00  0.00  1730.00  3468.60  
Deferred Tax Assets / Liabilities44.20  38.30  -41.70  -240.60  -440.70  
    Deferred Tax Assets1070.90  696.30  375.60  355.00  588.70  
    Deferred Tax Liability1115.10  734.60  333.90  114.40  148.00  
Other Long Term Liabilities1541.30  646.50  750.50  571.80  381.90  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions250.10  159.10  113.80  100.90  108.10  
Total Non-Current Liabilities1835.60  843.90  822.60  2162.10  3517.90  
Current Liabilities0  0  0  0  0  
Trade Payables31568.90  23995.00  22559.60  18430.50  14558.50  
    Sundry Creditors26558.40  20713.70  19578.80  15122.00  14558.50  
    Acceptances5010.50  3281.30  2980.80  3308.50  0.00  
    Due to Subsidiaries- Trade Payables0.00  0.00  0.00  0.00  0.00  
Other Current Liabilities10650.20  8432.50  8296.80  7149.10  4392.60  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers8275.40  6188.70  5427.20  4206.10  3387.50  
    Interest Accrued But Not Due0.00  0.00  116.40  232.70  232.60  
    Share Application Money0.00  0.00  0.00  0.00  0.00  
    Current maturity of Debentures & Bonds0.00  0.00  1744.30  1750.00  0.00  
    Current maturity - Others0.00  0.00  0.00  0.00  0.00  
    Other Liabilities2374.80  2243.80  1008.90  960.30  772.50  
Short Term Borrowings3189.00  2354.80  3028.80  1919.40  2319.30  
    Secured ST Loans repayable on Demands500.00  0.00  0.00  0.00  27.50  
    Working Capital Loans- Sec0.00  0.00  0.00  0.00  27.50  
    Buyers Credits - Unsec0.00  0.00  0.00  0.00  0.00  
    Commercial Borrowings- Unsec0.00  0.00  0.00  0.00  0.00  
    Other Unsecured Loans2689.00  2354.80  3028.80  1919.40  2264.30  
Short Term Provisions1274.80  935.20  923.50  439.10  376.60  
    Proposed Equity Dividend0.00  0.00  0.00  0.00  0.00  
    Provision for Corporate Dividend Tax0.00  0.00  0.00  0.00  0.00  
    Provision for Tax478.40  428.60  481.80  0.00  0.00  
    Provision for post retirement benefits0.00  0.00  0.00  0.00  0.00  
    Preference Dividend0.00  0.00  0.00  0.00  0.00  
    Other Provisions796.40  506.60  441.70  439.10  376.60  
Total Current Liabilities46682.90  35717.50  34808.70  27938.10  21647.00  
Total Liabilities77064.50  61676.30  48415.60  40183.30  34355.80  
ASSETS0  0  0  0  0  
Gross Block15537.50  12818.40  10141.60  7703.10  6628.50  
Less: Accumulated Depreciation5617.90  5181.90  4544.20  3929.80  3179.90  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block9919.60  7636.50  5597.40  3773.30  3448.60  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress541.80  262.10  304.60  1101.80  543.10  
Non Current Investments8175.60  7671.60  3300.90  2474.20  2208.20  
Long Term Investment8175.60  7671.60  3300.90  2474.20  2208.20  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted8219.00  7715.00  3344.30  2517.60  2251.60  
Long Term Loans & Advances1975.00  1761.90  1824.80  1427.10  1645.00  
Other Non Current Assets40.60  41.70  58.80  78.10  65.20  
Total Non-Current Assets21150.70  17563.40  11309.70  8925.50  7944.30  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments3889.40  1899.90  1197.40  1450.30  2790.50  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted3889.40  1899.90  1197.40  1450.30  2790.50  
Inventories17794.70  12326.60  13138.00  11263.70  8676.90  
    Raw Materials6729.90  4323.80  3920.60  3906.60  2117.50  
    Work-in Progress1099.90  930.80  890.10  789.10  623.10  
    Finished Goods3338.00  2704.00  2827.60  2187.10  1996.60  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare793.40  738.80  714.60  692.10  577.70  
    Other Inventory5833.50  3629.20  4785.10  3688.80  3362.00  
Sundry Debtors18169.90  17996.70  13281.40  10189.10  7121.90  
    Debtors more than Six months2484.10  2649.10  2093.20  2327.90  2226.40  
    Debtors Others16999.70  16475.50  12168.40  8699.60  5808.50  
Cash and Bank3061.00  2623.10  1752.20  2050.60  3004.10  
    Cash in hand1.60  3.40  4.50  4.30  4.20  
    Balances at Bank3059.40  2619.70  1747.70  2046.30  2999.90  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets894.30  530.60  407.70  321.10  287.60  
    Interest accrued on Investments0.00  6.00  39.80  0.00  0.00  
    Interest accrued on Debentures0.00  0.00  0.00  0.00  0.00  
    Deposits with Government0.00  0.00  0.00  0.00  0.00  
    Interest accrued and or due on loans0.00  0.00  0.00  0.00  0.00  
    Prepaid Expenses612.80  289.10  320.90  252.30  204.70  
    Other current_assets281.50  235.50  47.00  68.80  82.90  
Short Term Loans and Advances12104.50  8736.00  7312.90  5924.00  4353.50  
    Advances recoverable in cash or in kind9389.20  7904.00  6242.10  4894.40  3823.20  
    Advance income tax and TDS0.00  0.00  0.00  0.00  0.00  
    Amounts due from directors0.00  0.00  0.00  0.00  0.00  
    Due From Subsidiaries0.00  0.00  0.00  0.00  0.00  
    Inter corporate deposits600.00  250.00  350.00  50.00  0.00  
    Corporate Deposits0.00  0.00  0.00  0.00  0.00  
    Other Loans & Advances2115.30  582.00  720.80  979.60  530.30  
Total Current Assets55913.80  44112.90  37089.60  31198.80  26234.50  
Net Current Assets (Including Current Investments)9230.90  8395.40  2280.90  3260.70  4587.50  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets77064.50  61676.30  48415.60  40183.30  34355.80  
Contingent Liabilities1994.30  2203.40  4998.10  4091.20  4676.20  
Total Debt3189.00  2354.80  4773.10  5399.40  5787.90  
Book Value138.66  122.15  132.75  104.71  95.44  
Adjusted Book Value138.66  122.15  66.38  52.35  47.72  
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