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Balance Sheet
Blue Star Ltd.
 
BSE Code 500067
ISIN Demat INE472A01039
Book Value (Rs) 138.67
NSE Code BLUESTARCO
Dividend Yield (%) 0.52
Market Cap (Rs Mn) 353246.21
TTM PE(x) 81.65
TTM EPS(Rs) 21.04
Face Value(Rs.) 2  
Type
(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 Reserves30202.00  25689.60  13113.90  9983.20  8659.20  
    Securities Premium11711.10  11711.10  2101.50  2101.50  2101.50  
    Capital Reserves434.30  434.30  434.30  434.30  434.30  
    Profit & Loss Account Balance16303.90  11846.30  8870.90  5926.40  4634.60  
    General Reserves1505.20  1501.60  1522.10  1522.10  1522.10  
    Other Reserves247.50  196.30  185.10  -1.10  -33.30  
Reserve excluding Revaluation Reserve30202.00  25689.60  13113.90  9983.20  8659.20  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds30650.20  26100.80  13306.50  10175.80  8851.80  
Minority Interest26.00  25.50  31.90  29.60  26.80  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans0.00  0.00  1617.40  685.70  24.00  
    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  1617.40  685.70  24.00  
    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 / Liabilities45.50  -3.00  -79.40  -275.70  -474.90  
    Deferred Tax Assets1179.30  788.60  435.00  388.10  619.80  
    Deferred Tax Liability1224.80  785.60  355.60  112.40  144.90  
Other Long Term Liabilities2067.30  1046.00  1083.20  712.70  400.60  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions253.10  159.30  114.10  100.60  108.20  
Total Non-Current Liabilities2365.90  1202.30  2735.30  2953.30  3526.50  
Current Liabilities0  0  0  0  0  
Trade Payables34276.20  26166.00  25111.60  20416.70  16048.90  
    Sundry Creditors29263.50  22679.90  22130.50  17097.30  16048.90  
    Acceptances5012.70  3486.10  2981.10  3319.40  0.00  
    Due to Subsidiaries- Trade Payables0.00  0.00  0.00  0.00  0.00  
Other Current Liabilities11327.10  9547.00  9831.20  7955.90  5052.40  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers8652.70  6914.30  6319.90  4989.90  3969.80  
    Interest Accrued But Not Due0.00  0.00  116.40  232.70  233.00  
    Share Application Money0.00  0.00  0.00  0.00  0.00  
    Current maturity of Debentures & Bonds0.00  0.00  1744.30  1750.00  32.00  
    Current maturity - Others0.00  0.00  0.00  0.00  0.00  
    Other Liabilities2674.40  2632.70  1650.60  983.30  817.60  
Short Term Borrowings1993.60  1666.20  2096.40  612.60  1023.40  
    Secured ST Loans repayable on Demands500.00  0.00  150.00  0.00  27.50  
    Working Capital Loans- Sec0.00  0.00  150.00  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 Loans1493.60  1666.20  1796.40  612.60  968.40  
Short Term Provisions1847.00  1401.90  1280.10  706.80  489.60  
    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 Tax736.20  633.30  630.10  98.60  5.90  
    Provision for post retirement benefits0.00  0.00  54.80  52.40  22.50  
    Preference Dividend0.00  0.00  0.00  0.00  0.00  
    Other Provisions1110.80  768.60  595.20  555.80  461.20  
Total Current Liabilities49443.90  38781.10  38319.30  29692.00  22614.30  
Total Liabilities82486.00  66109.70  54393.00  42850.70  35019.40  
ASSETS0  0  0  0  0  
Gross Block21561.70  17200.10  13294.60  8377.50  7099.60  
Less: Accumulated Depreciation6275.50  5651.90  4808.90  4160.20  3383.50  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block15286.20  11548.20  8485.70  4217.30  3716.10  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress733.60  1080.60  609.30  1450.90  681.10  
Non Current Investments179.40  178.80  182.20  173.10  159.10  
Long Term Investment179.40  178.80  182.20  173.10  159.10  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted222.80  222.20  225.60  173.10  159.10  
Long Term Loans & Advances2444.70  2362.90  2104.40  1740.90  1648.90  
Other Non Current Assets145.40  251.70  178.20  251.50  65.10  
Total Non-Current Assets19358.30  15709.40  11886.90  8016.40  6424.00  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments4141.20  2489.20  1298.80  1450.30  2790.60  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted4141.20  2489.20  1298.80  1493.70  2790.60  
Inventories21491.50  14071.80  14333.90  11442.40  8824.20  
    Raw Materials8654.70  4993.60  4586.20  3906.80  1886.20  
    Work-in Progress1546.80  1201.00  1012.70  789.20  623.20  
    Finished Goods3341.60  2724.70  2853.10  2186.10  1996.60  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare793.20  738.80  714.70  696.30  577.60  
    Other Inventory7155.20  4413.70  5167.20  3864.00  3740.60  
Sundry Debtors19593.70  19525.60  15488.20  11897.40  8109.80  
    Debtors more than Six months2971.00  3143.70  3485.00  2622.60  2639.10  
    Debtors Others18319.40  17855.20  13283.10  10343.50  6509.50  
Cash and Bank4319.20  3773.70  2432.90  2696.60  3321.60  
    Cash in hand2.90  5.00  5.80  5.10  5.90  
    Balances at Bank4316.30  3768.70  2427.10  2691.50  3315.70  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets1279.00  805.30  681.70  430.60  381.90  
    Interest accrued on Investments0.00  19.20  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 Expenses817.50  477.40  598.40  363.40  320.60  
    Other current_assets461.50  308.70  43.50  67.20  61.30  
Short Term Loans and Advances12303.10  9734.70  8254.30  6858.00  5166.50  
    Advances recoverable in cash or in kind9704.90  8596.30  6679.70  5099.70  3957.90  
    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 deposits0.00  0.00  0.00  0.00  0.00  
    Corporate Deposits0.00  0.00  0.00  0.00  0.00  
    Other Loans & Advances2598.20  1138.40  1574.60  1758.30  1208.60  
Total Current Assets63127.70  50400.30  42489.80  34775.30  28594.60  
Net Current Assets (Including Current Investments)13683.80  11619.20  4170.50  5083.30  5980.30  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets82486.00  66109.70  54393.00  42850.70  35019.40  
Contingent Liabilities2020.40  2240.70  3210.90  3517.70  3877.90  
Total Debt1993.60  1666.20  5776.40  4778.30  4548.00  
Book Value148.90  126.95  138.18  105.67  91.92  
Adjusted Book Value148.90  126.95  69.09  52.83  45.96  
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