General information about company |
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| Scrip Code | 500067 | ||
| NSE Symbol | BLUESTARCO | ||
| MSEI Symbol | NOTLISTED | ||
| ISIN | INE472A01039 | ||
| Name of company | Blue Star Limited | ||
| Type of company | Main Board | ||
| Class of security | Equity | ||
| Date of start of financial year | 01-Apr-2025 | ||
| Date of end of financial year | 31-Mar-2026 | ||
| Date of board meeting when results were approved | 06-Aug-2025 | ||
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 26-Jun-2025 | ||
| Description of presentation currency | INR (in Actuals) | ||
| Reporting Type | Quarterly | ||
| Reporting Quarter | First quarter | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Whether results are audited or unaudited for the quarter ended | Unaudited | ||
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | |||
| Segment Reporting | Multi segment | ||
| Description of single segment | |||
| Start date and time of board meeting | 06-Aug-2025 10:00:00 | ||
| End date and time of board meeting | 06-Aug-2025 15:15:00 | ||
| Whether cash flow statement is applicable on company | |||
| Type of cash flow statement | |||
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion | ||
Financial Results Ind-AS |
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|---|---|---|---|
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
| A | Date of start of reporting period | 01-Apr-2025 | |
| B | Date of end of reporting period | 30-Jun-2025 | |
| C | Whether results are audited or unaudited | Unaudited | |
| D | Nature of report standalone or consolidated | Consolidated | |
| Part I | Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column. | ||
| 1 | Income | ||
| Revenue from operations | 29822500000 | ||
| Other income | 160700000 | ||
| Total income | 29983200000 | ||
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 20777600000 | |
| (b) | Purchases of stock-in-trade | 3523800000 | |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | -1459600000 | |
| (d) | Employee benefit expense | 2323600000 | |
| (e) | Finance costs | 100700000 | |
| (f) | Depreciation, depletion and amortisation expense | 413500000 | |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 2657200000 | 2657200000 |
| Total other expenses | 2657200000 | ||
| Total expenses | 28336800000 | ||
| 3 | Total profit before exceptional items and tax | 1646400000 | |
| 4 | Exceptional items | 0 | |
| 5 | Total profit before tax | 1646400000 | |
| 6 | Tax expense | ||
| 7 | Current tax | 452100000 | |
| 8 | Deferred tax | -28000000 | |
| 9 | Total tax expenses | 424100000 | |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0 | |
| 11 | Net Profit Loss for the period from continuing operations | 1222300000 | |
| 12 | Profit (loss) from discontinued operations before tax | 0 | |
| 13 | Tax expense of discontinued operations | 0 | |
| 14 | Net profit (loss) from discontinued operation after tax | 0 | |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | -14100000 | |
| 16 | Total profit (loss) for period | 1208200000 | |
| 17 | Other comprehensive income net of taxes | 17700000 | |
| 18 | Total Comprehensive Income for the period | 1225900000 | |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 1209600000 | ||
| Total profit or loss, attributable to non-controlling interests | -1400000 | ||
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 17600000 | ||
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 100000 | ||
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 411200000 | ||
| Face value of equity share capital | 2 | ||
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | ||
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 5.88 | ||
| Diluted earnings (loss) per share from continuing operations | 5.88 | ||
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | ||
| Diluted earnings (loss) per share from discontinued operations | 0 | ||
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 5.88 | ||
| Diluted earnings (loss) per share from continuing and discontinued operations | 5.88 | ||
| 24 | Debt equity ratio | 0.0007 | |
| 25 | Debt service coverage ratio | 0.7483 | |
| 26 | Interest service coverage ratio | 0.7483 | |
| 27 | Disclosure of notes on financial results | ||
Remarks |
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|---|---|
| Debt equity ratio | |
| Debt service coverage ratio | |
| Interest service coverage ratio | |
Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results |
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| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |||||
| Date of start of reporting period | 01-Apr-2025 | ||||||
| Date of end of reporting period | 30-Jun-2025 | ||||||
| Whether accounts are audited or unaudited | Unaudited | ||||||
| Nature of report standalone or consolidated | Consolidated | ||||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Electro - mechanical projects and commercial air conditioning systems | 14124600000 | 14124600000 | ||||
| 2 | Unitary products | 14993700000 | 14993700000 | ||||
| 3 | Professional electronics and industrial systems | 704200000 | 704200000 | ||||
| Total Segment Revenue | 29822500000 | ||||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | 29822500000 | ||||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Electro - mechanical projects and commercial air conditioning systems | 1116200000 | 1116200000 | ||||
| 2 | Unitary products | 874700000 | 874700000 | ||||
| 3 | Professional electronics and industrial systems | 76200000 | 76200000 | ||||
| Total Profit before tax | 2067100000 | ||||||
| i. Finance cost | 100700000 | 100700000 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 320000000 | 320000000 | |||||
| Profit before tax | 1646400000 | ||||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Electro - mechanical projects and commercial air conditioning systems | 35725900000 | 35725900000 | ||||
| 2 | Unitary products | 26526500000 | 26526500000 | ||||
| 3 | Professional electronics and industrial systems | 1651000000 | 1651000000 | ||||
| Total Segment Asset | 63903400000 | 63903400000 | |||||
| Un-allocable Assets | 12970200000 | 12970200000 | |||||
| Net Segment Asset | 76873600000 | 76873600000 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Electro - mechanical projects and commercial air conditioning systems | 24761700000 | 24761700000 | ||||
| 2 | Unitary products | 12436900000 | 12436900000 | ||||
| 3 | Professional electronics and industrial systems | 1352600000 | 1352600000 | ||||
| Total Segment Liabilities | 38551200000 | 38551200000 | |||||
| Un-allocable Liabilities | 6403700000 | 6403700000 | |||||
| Net Segment Liabilities | 44954900000 | 44954900000 | |||||
| Disclosure of notes on segments | |||||||
Other Comprehensive Income |
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|---|---|---|---|
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
| A | Date of start of reporting period | 01-Apr-2025 | |
| B | Date of end of reporting period | 30-Jun-2025 | |
| C | Whether results are audited or unaudited | Unaudited | |
| D | Nature of report standalone or consolidated | Consolidated | |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Items that will not be reclassified to profit / (loss) | -5600000 | -5600000 |
| Total Amount of items that will not be reclassified to profit and loss | -5600000 | ||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | -1300000 | |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Items that will be reclassified to profit / (loss) | 22000000 | 22000000 |
| Total Amount of items that will be reclassified to profit and loss | 22000000 | ||
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0 | |
| 5 | Total Other comprehensive income | 17700000 | |
Details of Impact of Audit Qualification |
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|---|---|
| Whether results are audited or unaudited | Unaudited |
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| Auditor's opinion | |
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results | Yes |
| Sr No. | Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto | ||
| 1 | Deloitte Haskins and Sells LLP | Yes | 31-Jul-2027 | ||
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