Integrated Filing — IndAS
General information about company
| 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 |
01-04-2025 |
| Date of end of financial year |
31-03-2026 |
| Date of board meeting when results were approved |
29-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
24-12-2025 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Third 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 |
Unaudited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
29-01-2026 10:30:00 |
| End date and time of board meeting |
29-01-2026 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
Amount in (Lakhs)
| 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 |
01-10-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
31-12-2025 |
31-12-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
2,92,531.00 |
8,32,993.00 |
|
Other income |
1,188.00 |
3,796.00 |
|
Total income |
2,93,719.00 |
8,36,789.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
2,11,894.00 |
5,93,193.00 |
| (b) |
Purchases of stock-in-trade |
42,623.00 |
94,212.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(28,776.00) |
(52,944.00) |
| (d) |
Employee benefit expense |
22,336.00 |
68,293.00 |
| (e) |
Finance costs |
2,209.00 |
4,908.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
4,586.00 |
13,056.00 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
22,381.00 |
69,825.00 |
|
Total other expenses |
22,381.00 |
69,825.00 |
|
Total expenses |
2,77,253.00 |
7,90,543.00 |
| 3 |
Total profit before exceptional items and tax |
16,466.00 |
46,246.00 |
| 4 |
Exceptional items |
(5,635.00) |
(5,635.00) |
| 5 |
Total profit before tax |
10,831.00 |
40,611.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
3,088.00 |
10,949.00 |
| 8 |
Deferred tax |
(381.00) |
(662.00) |
| 9 |
Total tax expenses |
2,707.00 |
10,287.00 |
| 10 |
Net movement in regulatory deferral account balances related to profit or loss and
the related deferred tax movement |
0.00 |
0.00 |
| 11 |
Net Profit Loss for the period from
continuing operations |
8,124.00 |
30,324.00 |
| 12 |
Profit (loss) from discontinued operations before tax |
0.00 |
0.00 |
| 13 |
Tax expense of discontinued operations |
0.00 |
0.00 |
| 14 |
Net profit (loss) from discontinued
operation after tax |
0.00 |
0.00 |
| 15 |
Share of profit (loss) of associates and joint ventures accounted for using equity
method |
(69.00) |
(309.00) |
| 16 |
Total profit (loss) for period |
8,055.00 |
30,015.00 |
| 17 |
Other comprehensive income net of taxes |
221.00 |
1,054.00 |
| 18 |
Total Comprehensive Income for the period |
8,276.00 |
31,069.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
8,066.00 |
30,063.00 |
|
Total profit or loss, attributable to non-controlling interests |
(11.00) |
(48.00) |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
8,284.00 |
31,105.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
(8.00) |
(36.00) |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
4,112.00 |
4,112.00 |
|
Face value of equity share capital |
2 |
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 |
3.92 |
14.6 |
|
Diluted earnings (loss) per share from continuing operations |
3.92 |
14.6 |
| ii |
Earnings per equity share for discontinued operations |
|
|
Basic earnings (loss) per share from discontinued operations |
0 |
0 |
|
Diluted earnings (loss) per share from discontinued operations |
0 |
0 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
3.92 |
14.6 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
3.92 |
14.6 |
| 24 |
Debt equity ratio |
0.2700 |
0.2700 |
| 25 |
Debt service coverage ratio |
12.4100 |
18.9500 |
| 26 |
Interest service coverage ratio |
12.4100 |
18.9500 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Amount in (Lakhs)
| 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 |
01-10-2025 |
01-04-2025 |
| Date of end of reporting
period |
31-12-2025 |
31-12-2025 |
| Whether results are audited
or unaudited |
Unaudited |
Unaudited |
| Nature of report standalone or
consolidated |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Electro - mechanical projects and commercial air conditioning systems |
1,69,621.00 |
4,77,288.00 |
| 2 |
Unitary products |
1,15,422.00 |
3,34,740.00 |
| 3 |
Professional electronics and industrial systems |
7,488.00 |
20,965.00 |
|
Total Segment Revenue |
2,92,531.00 |
8,32,993.00 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
2,92,531.00 |
8,32,993.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Electro - mechanical projects and commercial air conditioning systems |
11,466.00 |
37,342.00 |
| 2 |
Unitary products |
9,765.00 |
22,784.00 |
| 3 |
Professional electronics and industrial systems |
683.00 |
2,062.00 |
|
Total Profit before tax |
21,914.00 |
62,188.00 |
|
i. Finance cost |
2,209.00 |
4,908.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
3,239.00 |
11,034.00 |
|
Profit before tax |
16,466.00 |
46,246.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Electro - mechanical projects and commercial air conditioning systems |
3,70,505.00 |
3,70,505.00 |
| 2 |
Unitary products |
3,35,449.00 |
3,35,449.00 |
| 3 |
Professional electronics and industrial systems |
15,740.00 |
15,740.00 |
|
Total Segment Asset |
7,21,694.00 |
7,21,694.00 |
|
Un-allocable Assets |
1,29,554.00 |
1,29,554.00 |
|
Net Segment Asset |
8,51,248.00 |
8,51,248.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Electro - mechanical projects and commercial air conditioning systems |
2,59,596.00 |
2,59,596.00 |
| 2 |
Unitary products |
1,39,804.00 |
1,39,804.00 |
| 3 |
Professional electronics and industrial systems |
13,090.00 |
13,090.00 |
|
Total Segment Liabilities |
4,12,490.00 |
4,12,490.00 |
|
Un-allocable Liabilities |
1,18,946.00 |
1,18,946.00 |
|
Net Segment Liabilities |
5,31,436.00 |
5,31,436.00 |
|
Disclosure of notes on segments |
|
Other Comprehensive Income
Amount in (Lakhs)
| 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 |
01-10-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
31-12-2025 |
31-12-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
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) |
47.00 |
30.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
47.00 |
30.00 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
10.00 |
4.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Items that will be reclassified to profit / (loss) |
184.00 |
1,028.00 |
|
Total Amount of items that will be reclassified to profit and loss |
184.00 |
1,028.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
221.00 |
1,054.00 |
Details of Impact of Audit Qualification
Amount in (Lakhs)
| 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 & Sells LLP |
Yes |
31-07-2027 |