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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 29-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-09-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second quarter
Nature of report standalone or consolidated Standalone
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 Single segment
Description of single segment NA
Start date and time of board meeting 29-10-2026   10:00:00
End date and time of board meeting 29-10-2026   15:40:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 29-01-2026
Indicate Company website link for updated RPT policy of the Company https://resources.bluestarindia.com/policy_for_transaction_with_related_parties_969724dfcf_60b40dd5e7.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable



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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 2,75,011.00 5,94,838.00
Other income 1,059.00 2,671.00
Total income 2,76,070.00 5,97,509.00
2 Expenses
(a) Cost of materials consumed 1,71,199.00 3,41,124.00
(b) Purchases of stock-in-trade 44,716.00 1,32,035.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 2,254.00 2,184.00
(d) Employee benefit expense 21,178.00 42,185.00
(e) Finance costs 1,705.00 2,995.00
(f) Depreciation, depletion and amortisation expense 5,826.00 10,505.00
(f) Other Expenses
1 Other Expenses 24,003.00 52,889.00
Total other expenses 24,003.00 52,889.00
Total expenses 2,70,881.00 5,83,917.00
3 Total profit before exceptional items and tax 5,189.00 13,592.00
4 Exceptional items 0.00 917.00
5 Total profit before tax 5,189.00 14,509.00
6 Tax expense
7 Current tax 1,267.00 3,178.00
8 Deferred tax 98.00 571.00
9 Total tax expenses 1,365.00 3,749.00
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 3,824.00 10,760.00
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 0.00 0.00
16 Total profit (loss) for period 3,824.00 10,760.00
17 Other comprehensive income net of taxes (181.00) (254.00)
18 Total Comprehensive Income for the period 3,643.00 10,506.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
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 1.86 5.23
Diluted earnings (loss) per share from continuing operations 1.86 5.23
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 1.86 5.23
Diluted earnings (loss) per share from continuing and discontinued operations 1.86 5.23
24 Debt equity ratio 0.2100 0.2100
25 Debt service coverage ratio 9.6900 13.4800
26 Interest service coverage ratio 9.6900 13.4800
27 Disclosure of notes on financial results



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 1,11,314.00
Capital work-in-progress 6,446.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 14,639.00
Intangible assets under development 8,425.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 82,247.00
Trade receivables, non-current 0.00
Loans, non-current 1,411.00
Other non-current financial assets
1 Other financial assets 5,780.00
Total of other non-current financial assets 5,780.00
Total non-current financial assets 89,438.00
Deferred tax assets (net) 0.00
Other non-current assets
1 Contract assets 1.00
2 Income tax asset (net) 17,498.00
3 Other non current assets 4,119.00
Total of other non-current assets 21,618.00
Total non-current assets 2,51,880.00
2 Current assets
Inventories 1,92,440.00
Current financial asset
Current investments 35,264.00
Trade receivables, current 1,51,439.00
Cash and cash equivalents 5,050.00
Bank balance other than cash and cash equivalents 4,090.00
Loans, current 534.00
Other current financial assets
Total of other current financial assets 4,119.00
Total current financial assets 2,00,496.00
Current tax assets (net)
Other current assets
1 Contract assets 77,842.00
2 Other current assets 44,811.00
Total of other current assets 1,22,653.00
Total current assets 5,15,589.00
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 7,67,469.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 4,112.00
Other equity 2,95,403.00
Total equity attributable to owners of parent 2,99,515.00
Non controlling interest
Total equity 2,99,515.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Lease liabilities 20,218.00
Total of other non-current financial liabilities 20,218.00
Total non-current financial liabilities 20,218.00
Provisions, non-current 3,945.00
Deferred tax liabilities (net) 2,551.00
Deferred government grants, Non-current 1,031.00
Other non-current liabilities
1 Contract liabilities 186.00
Total of other non-current liabilities 186.00
Total non-current liabilities 27,931.00
Current liabilities
Current financial liabilities
Borrowings, current 64,186.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 22,495.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2,19,780.00
Total Trade payable 2,42,275.00
Other current financial liabilities
1 Lease liabilities 8,377.00
2 Other financial liabilities 2,911.00
Total of other current financial liabilities 11,288.00
Total current financial liabilities 3,17,749.00
Other current liabilities 1,05,681.00
1 Contract liabilities 31,333.00
2 Other current liabilities 74,348.00
Total of other current liabilities 1,05,681.00
Provisions, current 11,615.00
Current tax liabilities (Net) 4,862.00
Deferred government grants, Current 116.00
Total current liabilities 4,40,023.00
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 4,67,954.00
Total equity and liabilites 7,67,469.00
Disclosure of notes on assets and liabilities



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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
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) (241.00) (339.00)
Total Amount of items that will not be reclassified to profit and loss (241.00) (339.00)
2 Income tax relating to items that will not be reclassified to profit or loss (60.00) (85.00)
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (181.00) (254.00)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 14,509.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 2,995.00
Adjustments for decrease (increase) in inventories (7,155.00)
Adjustments for decrease (increase) in trade receivables, current 42,858.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (14,856.00)
Adjustments for decrease (increase) in other non-current assets (1,273.00)
Adjustments for other financial assets, non-current 1,172.00
Adjustments for other financial assets, current 1,630.00
Adjustments for other bank balances (85.00)
Adjustments for increase (decrease) in trade payables, current (24,626.00)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 7,645.00
Adjustments for increase (decrease) in other non-current liabilities 2,645.00
Adjustments for depreciation and amortisation expense 10,505.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (676.00)
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (1.00)
Adjustments for dividend income 0.00
Adjustments for interest income 605.00
Adjustments for share-based payments 419.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (1,281.00)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (5,501.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 13,810.00
Net cash flows from (used in) operations 28,319.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 6,848.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 21,471.00
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 2,68,215.00
Other cash payments to acquire equity or debt instruments of other entities 2,68,200.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 426.00
Purchase of property, plant and equipment 12,188.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 473.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (1,471.00)
Net cash flows from (used in) investing activities (12,745.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 57,000.00
Repayments of borrowings 66,500.00
Payments of lease liabilities 4,584.00
Dividends paid 17,416.00
Interest paid 1,384.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (32,884.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (24,158.00)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 1.00
Net increase (decrease) in cash and cash equivalents (24,157.00)
Cash and cash equivalents cash flow statement at beginning of period 29,207.00
Cash and cash equivalents cash flow statement at end of period 5,050.00





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 and Sells LLP Yes 31-07-2027


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Blue Star Limited Technopak Advisors Private Ltd Mr Arvind K Singhal (Director) and his spouse is Director/Member Any other transaction Professional Fee 10.00 Yes 0.00 0.00 0.00
2 Blue Star Limited Solvexus Private Limited (formerly known as Cerebrus Consultants Private Limited) Ms Anita Ramchandran (Director)/relatives is a Director/Member Any other transaction Professional Fee 25.00 Yes 0.00 0.00 0.00
3 Blue Star Limited National Skill Development Corporation Section 8 Companies where Mr B Thiagarajan (Managing Director) is interested Sale of goods or services 50.00 Yes 1.00 0.00 0.00
4 Blue Star Limited National Skill Development Corporation Section 8 Companies where Mr B Thiagarajan (Managing Director) is interested Any other transaction Advance Received 50.00 Yes 0.00 4.00 4.00
5 Blue Star Limited IITB-Monash Research Academy Section 8 Companies where Mr M S Unnikrishnan (Independent Director) is CEO Any other transaction CSR Expenses 20.00 Yes 0.00 0.00 0.00
6 Blue Star Limited Khaitan & Co. Firm where Nikhilesh Panchal (Director) is Partner Any other transaction Legal & Consultancy charges 50.00 Yes 7.00 28-10-2026 7.00 0.00 0.00
7 Blue Star Engineering & Electronics Ltd. Khaitan & Co. Firm where Nikhilesh Panchal (Director) is Partner Any other transaction Legal & Consultancy charges 50.00 Yes 0.00 0.00 0.00
8 Blue Star Limited M/s AMA Associates Promoter is partner of the firm Any other transaction Advisory fees 30.00 Yes 15.00 0.00 0.00
9 Blue Star Limited M/s SMA Associates Promoter is partner of the firm Any other transaction Advisory Fees 30.00 Yes 15.00 0.00 0.00
10 Blue Star Limited M/s SMA Associates Promoter is partner of the firm Any other transaction Other Payables 0.00 Yes 0.00 8.00 8.00
11 Blue Star Limited Ashok M Advani Promoter and Promoter Group Any other transaction Grant received 550.00 Yes 130.00 1,527.00 0.00
12 Blue Star Limited Vir S Advani Chairman & Managing Director Remuneration 0.00 Remuneration is in accordance with the remuneration policy approved by the Nomination and Remuneration Committee 994.00 0.00 0.00
13 Blue Star Limited B Thiagarajan Managing Director Remuneration 0.00 Remuneration is in accordance with the remuneration policy approved by the Nomination and Remuneration Committee 723.00 0.00 0.00
14 Blue Star Limited B Thiagarajan Managing Director Any other transaction Security Deposit 0.00 Approved by the Board of Directors and Shareholders as necessary 0.00 7.00 7.00
15 Blue Star Limited Mohit Sud Director Remuneration 0.00 Remuneration is in accordance with the remuneration policy approved by the Nomination and Remuneration Committee 234.00 0.00 0.00
16 Blue Star Limited Nikhil Sohoni Group Chief Financial Officer Remuneration 0.00 Remuneration is in accordance with the remuneration policy approved by the Nomination and Remuneration Committee 197.00 0.00 0.00
17 Blue Star Limited Nikhil Sohoni Group Chief Financial Officer Loan 0.00 Approved by the Board of Directors and Shareholders as necessary 0.00 33.00 32.00
18 Blue Star Limited Rajesh Parte Company Secretary & Compliance Officer Remuneration 0.00 Remuneration is in accordance with the remuneration policy approved by the Nomination and Remuneration Committee 51.00 0.00 0.00
19 Blue Star Limited Rajesh Parte Company Secretary & Compliance Officer Loan 0.00 Approved by the Board of Directors and Shareholders as necessary 0.00 9.00 8.00
20 Blue Star Limited Anil Harish Independent Director Any other transaction Sitting Fees 0.00 Approved by the Board of Directors and Shareholders as necessary 4.00 0.00 0.00
21 Blue Star Limited Arvind K Singhal Independent Director Any other transaction Sitting Fees 0.00 Approved by the Board of Directors and Shareholders as necessary 2.00 0.00 0.00
22 Blue Star Limited Dinesh N Vaswani Promoter Director Any other transaction Sitting Fees and Commission 100.00 Approved by the Board of Directors and Shareholders as necessary 32.00 0.00 0.00
23 Blue Star Limited Rajiv R Lulla Promoter Director Any other transaction Sitting Fees and Commission 100.00 Approved by the Board of Directors and Shareholders as necessary 31.00 0.00 0.00
24 Blue Star Limited Anita Ramachandran Independent Director Any other transaction Sitting Fees 0.00 Approved by the Board of Directors and Shareholders as necessary 4.00 0.00 0.00
25 Blue Star Limited Sunaina Murthy Promoter Director Any other transaction Sitting Fees and Commission 100.00 Approved by the Board of Directors and Shareholders as necessary 31.00 0.00 0.00
26 Blue Star Limited MURLIDHAR GANGADHARAN Independent Director Any other transaction Sitting Fees 0.00 Approved by the Board of Directors and Shareholders as necessary 3.00 0.00 0.00
27 Blue Star Limited VIPIN SONDHI Independent Director Any other transaction Sitting Fees 0.00 Approved by the Board of Directors and Shareholders as necessary 3.00 0.00 0.00
28 Blue Star Limited M S Unnikrishnan Independent Director Any other transaction Sitting Fees 0.00 Approved by the Board of Directors and Shareholders as necessary 3.00 0.00 0.00
29 Blue Star Limited Blue Star Engineering & Electronics Ltd. Subsidiary company of Blue Star Limited Sale of goods or services 100.00 Yes 6.00 0.00 0.00
30 Blue Star Limited Blue Star Engineering & Electronics Ltd. Subsidiary company of Blue Star Limited Purchase of goods or services 500.00 Yes 5.00 0.00 0.00
31 Blue Star Limited Blue Star Engineering & Electronics Ltd. Subsidiary company of Blue Star Limited Any other transaction Reimbursement of expenses by BSL to BSEEL 50.00 Yes 0.00 0.00 0.00
32 Blue Star Limited Blue Star Engineering & Electronics Ltd. Subsidiary company of Blue Star Limited Any other transaction Recovery of shared service expense by BSL from BSEEL 1,500.00 Yes 320.00 0.00 0.00
33 Blue Star Limited Blue Star Engineering & Electronics Ltd. Subsidiary company of Blue Star Limited Any other transaction Rent expense 500.00 Yes 192.00 0.00 0.00
34 Blue Star Limited Blue Star Engineering & Electronics Ltd. Subsidiary company of Blue Star Limited Inter-corporate deposit 50,000.00 Yes 5,000.00 12,000.00 17,000.00
35 Blue Star Limited Blue Star Engineering & Electronics Ltd. Subsidiary company of Blue Star Limited Interest paid 2,500.00 Yes 328.00 0.00 0.00
36 Blue Star Limited Blue Star Engineering & Electronics Ltd. Subsidiary company of Blue Star Limited Any other transaction Project Cost 100.00 Yes 0.00 0.00 0.00
37 Blue Star Limited Blue Star Engineering & Electronics Ltd. Subsidiary company of Blue Star Limited Dividend received 2,500.00 Yes 0.00 0.00 0.00
38 Blue Star Limited Blue Star Engineering & Electronics Ltd. Subsidiary company of Blue Star Limited Any other transaction Factoring of EMPG Debtors from BSEEL to BSL 100.00 Yes 0.00 0.00 0.00
39 Blue Star Limited Blue Star Engineering & Electronics Ltd. Subsidiary company of Blue Star Limited Any other transaction Recovery of expenses (other than shared service) by BSL from BSEEL 100.00 Yes 0.00 0.00 0.00
40 Blue Star Limited Blue Star Engineering & Electronics Ltd. Subsidiary company of Blue Star Limited Any other transaction Collateral Guarantee Rent Recovery 5.00 Yes 0.00 0.00 0.00
41 Blue Star Limited Blue Star Engineering & Electronics Ltd. Subsidiary company of Blue Star Limited Any other transaction Charges for ESOP granted to employees 100.00 Yes 26.00 0.00 0.00
42 Blue Star Limited Blue Star Engineering & Electronics Ltd. Subsidiary company of Blue Star Limited Any other transaction Transfer of Employee Loan 100.00 Yes 2.00 0.00 2.00
43 Blue Star Limited Blue Star Engineering & Electronics Ltd. Subsidiary company of Blue Star Limited Any other transaction Rent deposit receivable 0.00 Yes 0.00 256.00 256.00
44 Blue Star Limited Blue Star Engineering & Electronics Ltd. Subsidiary company of Blue Star Limited Any other transaction Trade Receivable 0.00 Yes 0.00 317.00 227.00
45 Blue Star Limited Blue Star Engineering & Electronics Ltd. Subsidiary company of Blue Star Limited Any other transaction Trade Payable 0.00 Yes 0.00 0.00 74.00
46 Blue Star Limited Blue Star International FZCO Subsidiary company Investment 14,992.00 Yes 0.00 982.00 982.00
47 Blue Star Limited Blue Star International FZCO Subsidiary company Any other transaction Financial assistance to BSIF by way of loan or by way of SBLC/financial guarantee/corporate guarantees 14,992.00 Yes 0.00 7,023.00 0.00
48 Blue Star Limited Blue Star International FZCO Subsidiary company Sale of goods or services 38,000.00 Yes 5,860.00 0.00 0.00
49 Blue Star Limited Blue Star International FZCO Subsidiary company Any other transaction Quality & other claims against sales made 2,000.00 Yes 841.00 0.00 0.00
50 Blue Star Limited Blue Star International FZCO Subsidiary company Any other transaction Reimbursement of expenses by BSL to BSIF 950.00 Yes 0.00 0.00 0.00
51 Blue Star Limited Blue Star International FZCO Subsidiary company Dividend received 1,425.00 Yes 0.00 0.00 0.00
52 Blue Star Limited Blue Star International FZCO Subsidiary company Any other transaction Corporate Guarantee Commission 475.00 Yes 0.00 0.00 0.00
53 Blue Star Limited Blue Star International FZCO Subsidiary company Any other transaction Sale of mould 2,850.00 Yes 0.00 0.00 0.00
54 Blue Star Limited Blue Star International FZCO Subsidiary company Any other transaction Reimbursement of expenses by BSL to BSIF 1,900.00 Yes 0.00 0.00 0.00
55 Blue Star Limited Blue Star International FZCO Subsidiary company Any other transaction Recovery of shared service expense by BSL from BSIF 300.00 Yes 62.00 0.00 0.00
56 Blue Star Limited Blue Star International FZCO Subsidiary company Any other transaction Trade Receivable 0.00 Yes 0.00 2,286.00 1,644.00
57 Blue Star Limited Blue Star International FZCO Subsidiary company Any other transaction Trade Payable 0.00 Yes 0.00 72.00 880.00
58 Blue Star Limited Blue Star MEA Airconditioning LLC Subsidiary company of Blue Star International FZCO Sale of goods or services 19,000.00 Yes 2,364.00 0.00 0.00
59 Blue Star Limited Blue Star MEA Airconditioning LLC Subsidiary company of Blue Star International FZCO Any other transaction Corporate Guarantee/ Loan/ SBLC/Financial Guarantee given 9,500.00 Yes 0.00 0.00 0.00
60 Blue Star Limited Blue Star MEA Airconditioning LLC Subsidiary company of Blue Star International FZCO Any other transaction Recovery of shared service expense by BSL from BSLLC 400.00 Yes 62.00 0.00 0.00
61 Blue Star Limited Blue Star MEA Airconditioning LLC Subsidiary company of Blue Star International FZCO Any other transaction Corporate Guarantee Charges 380.00 Yes 0.00 0.00 0.00
62 Blue Star Limited Blue Star MEA Airconditioning LLC Subsidiary company of Blue Star International FZCO Any other transaction Purchase of Mould 950.00 Yes 0.00 0.00 0.00
63 Blue Star Limited Blue Star MEA Airconditioning LLC Subsidiary company of Blue Star International FZCO Any other transaction Reimbursement of expenses by BSL to BSLLC 400.00 Yes 0.00 0.00 0.00
64 Blue Star Limited Blue Star MEA Airconditioning LLC Subsidiary company of Blue Star International FZCO Any other transaction Trade Receivable 0.00 Yes 0.00 252.00 1,601.00
65 Blue Star Limited Blue Star MEA Airconditioning LLC Subsidiary company of Blue Star International FZCO Any other transaction Trade Payable 0.00 Yes 0.00 3.00 0.00
66 Blue Star Limited Blue Star AC&R (SINGAPORE) PTE. LTD. Subsidiary company of Blue Star International FZCO Sale of goods or services 950.00 Yes 0.00 0.00 0.00
67 Blue Star Limited Blue Star AC&R (SINGAPORE) PTE. LTD. Subsidiary company of Blue Star International FZCO Any other transaction Reimbursement of expenses by BSL to BS AC&R 200.00 Yes 0.00 0.00 0.00
68 Blue Star Engineering & Electronics Ltd. Blue Star International FZCO Subsidiary company Any other transaction Reimbursement of expenses by BSEEL to BSIF 250.00 Yes 0.00 0.00 0.00
69 Blue Star International FZCO Blue Star MEA Airconditioning LLC Subsidiary company of Blue Star International FZCO Sale of goods or services 950.00 Yes 0.00 0.00 0.00
70 Blue Star International FZCO Blue Star MEA Airconditioning LLC Subsidiary company of Blue Star International FZCO Purchase of goods or services 475.00 Yes 0.00 0.00 0.00
71 Blue Star International FZCO Blue Star MEA Airconditioning LLC Subsidiary company of Blue Star International FZCO Any other transaction Loan by BSIF to BSSSLLC 7,500.00 Yes 0.00 2,923.00 3,199.00
72 Blue Star International FZCO Blue Star MEA Airconditioning LLC Subsidiary company of Blue Star International FZCO Any other transaction Loan/interest repaid 7,500.00 Yes 240.00 0.00 0.00
73 Blue Star International FZCO Blue Star MEA Airconditioning LLC Subsidiary company of Blue Star International FZCO Any other transaction Recovery of shared service expense by BSIF from BSLLC 1,900.00 Yes 339.00 0.00 0.00
74 Blue Star International FZCO Blue Star MEA Airconditioning LLC Subsidiary company of Blue Star International FZCO Any other transaction Finance Cost 475.00 Yes 108.00 0.00 0.00
75 Blue Star International FZCO Blue Star MEA Airconditioning LLC Subsidiary company of Blue Star International FZCO Any other transaction Infusion of Additional Capital / Conversion 950.00 Yes 0.00 0.00 0.00
76 Blue Star International FZCO Blue Star AC&R (SINGAPORE) PTE. LTD. Subsidiary company of Blue Star International FZCO Dividend received 2,850.00 Yes 0.00 0.00 0.00
77 Blue Star International FZCO Blue Star AC&R (SINGAPORE) PTE. LTD. Subsidiary company of Blue Star International FZCO Any other transaction Reimbursement of expenses by BSIF to BS AC&R 143.00 Yes 0.00 0.00 0.00
78 Blue Star International FZCO Blue Star AC&R (SINGAPORE) PTE. LTD. Subsidiary company of Blue Star International FZCO Any other transaction LC reimbursement or Loan from BSIF to BS AC&R 1,425.00 Yes 29.00 0.00 29.00
79 Blue Star International FZCO Blue Star AC&R (SINGAPORE) PTE. LTD. Subsidiary company of Blue Star International FZCO Any other transaction LC settlement or Loan from BS AC&R to BSIF 1,425.00 Yes 0.00 0.00 0.00
80 Blue Star Limited Blue Star Qatar WLL Subsidiary company of Blue Star Limited Any other transaction Subscription to equity/preference capital of BSQ/ Financial assistance to BSQ by way of loan or by way of SBLC/financial guarantee/corporate guarantees 20,500.00 Yes 0.00 0.00 0.00
81 Blue Star Limited Blue Star Qatar WLL Subsidiary company of Blue Star Limited Any other transaction Corporate Guarantee Commission 410.00 Yes 0.00 0.00 0.00
82 Blue Star Limited Blue Star Qatar WLL Subsidiary company of Blue Star Limited Interest received 2,050.00 Yes 0.00 0.00 0.00
83 Blue Star Limited Blue Star Qatar WLL Subsidiary company of Blue Star Limited Sale of goods or services 249.00 Yes 2.00 0.00 0.00
84 Blue Star Limited Blue Star Qatar WLL Subsidiary company of Blue Star Limited Any other transaction Expenses incurred by BSQ recovered from BSL 25.00 Yes 0.00 0.00 0.00
85 Blue Star Limited Blue Star Qatar WLL Subsidiary company of Blue Star Limited Any other transaction Trade Receivable 0.00 Yes 0.00 34.00 2.00
86 Blue Star Limited Blue Star Qatar WLL Subsidiary company of Blue Star Limited Any other transaction Trade Payable 0.00 Yes 0.00 1.00 0.00
87 Blue Star International FZCO Blue Star Qatar WLL Subsidiary company of Blue Star Limited Any other transaction Expenses incurred by BSQ recovered from BSIF 300.00 Yes 0.00 0.00 0.00
88 Blue Star Limited Blue Star Climatech Ltd. Subsidiary company of Blue Star Limited Investment 75,000.00 Yes 0.00 54,444.00 54,444.00
89 Blue Star Limited Blue Star Climatech Ltd. Subsidiary company of Blue Star Limited Any other transaction Corporate Guarantee/ Loan/ Other financing support given 75,000.00 Yes 0.00 0.00 0.00
90 Blue Star Limited Blue Star Climatech Ltd. Subsidiary company of Blue Star Limited Inter-corporate deposit 75,000.00 Yes 0.00 0.00 0.00 Inter-corporate deposit 6.9200 1 year Unsecured Working Capital
91 Blue Star Limited Blue Star Climatech Ltd. Subsidiary company of Blue Star Limited Sale of fixed assets 1,000.00 Yes 0.00 0.00 0.00
92 Blue Star Limited Blue Star Climatech Ltd. Subsidiary company of Blue Star Limited Any other transaction Recovery of shared service expenses incurred by BSL from BSCL 700.00 Yes 167.00 0.00 0.00
93 Blue Star Limited Blue Star Climatech Ltd. Subsidiary company of Blue Star Limited Any other transaction Royalty Income 100.00 Yes 0.00 0.00 0.00
94 Blue Star Limited Blue Star Climatech Ltd. Subsidiary company of Blue Star Limited Interest received 600.00 Yes 0.00 0.00 0.00
95 Blue Star Limited Blue Star Climatech Ltd. Subsidiary company of Blue Star Limited Sale of goods or services 1,000.00 Yes 8.00 0.00 0.00
96 Blue Star Limited Blue Star Climatech Ltd. Subsidiary company of Blue Star Limited Any other transaction Project Revenue 2,000.00 Yes 95.00 0.00 0.00
97 Blue Star Limited Blue Star Climatech Ltd. Subsidiary company of Blue Star Limited Purchase of goods or services 2,50,000.00 Yes 86,685.00 0.00 0.00
98 Blue Star Limited Blue Star Climatech Ltd. Subsidiary company of Blue Star Limited Any other transaction Corporate Guarantee Charges 50.00 Yes 0.00 0.00 0.00
99 Blue Star Limited Blue Star Climatech Ltd. Subsidiary company of Blue Star Limited Any other transaction Transfer of Employee Benefit Liability and other Employee Assets 300.00 Yes 4.00 0.00 0.00
100 Blue Star Limited Blue Star Climatech Ltd. Subsidiary company of Blue Star Limited Any other transaction Reimbursement of expenses by BSL to BSCL 600.00 Yes 68.00 0.00 0.00
101 Blue Star Limited Blue Star Climatech Ltd. Subsidiary company of Blue Star Limited Any other transaction Recovery of expenses by BSL from BSCL 100.00 Yes 1.00 0.00 0.00
102 Blue Star Limited Blue Star Climatech Ltd. Subsidiary company of Blue Star Limited Any other transaction ESOP granted to employees 50.00 Yes 7.00 0.00 0.00
103 Blue Star Limited Blue Star Climatech Ltd. Subsidiary company of Blue Star Limited Purchase of fixed assets 200.00 Yes 0.00 0.00 0.00
104 Blue Star Limited Blue Star Climatech Ltd. Subsidiary company of Blue Star Limited Any other transaction Trade Receivable 0.00 Yes 0.00 149.00 256.00
105 Blue Star Limited Blue Star Climatech Ltd. Subsidiary company of Blue Star Limited Any other transaction Trade Payable 0.00 Yes 0.00 19,921.00 22,126.00
106 Blue Star Limited Blue Star North America Inc. Subsidiary company of Blue Star Limited Investment 3,000.00 Yes 0.00 1,240.00 1,240.00
107 Blue Star Limited Blue Star North America Inc. Subsidiary company of Blue Star Limited Any other transaction Corporate Guarantee by BSL to BSNA 3,000.00 Yes 0.00 234.00 234.00
108 Blue Star Limited Blue Star North America Inc. Subsidiary company of Blue Star Limited Sale of goods or services 1,10,000.00 Yes 44,026.00 0.00 0.00
109 Blue Star Limited Blue Star North America Inc. Subsidiary company of Blue Star Limited Any other transaction Quality claim against sales made 4,000.00 Yes 488.00 0.00 0.00
110 Blue Star Limited Blue Star North America Inc. Subsidiary company of Blue Star Limited Any other transaction Shared service Expenses incurred by BSL recovered from BSNA 500.00 Yes 108.00 0.00 0.00
111 Blue Star Limited Blue Star North America Inc. Subsidiary company of Blue Star Limited Any other transaction Corporate Guarantee Commission 100.00 Yes 0.00 0.00 0.00
112 Blue Star Limited Blue Star North America Inc. Subsidiary company of Blue Star Limited Any other transaction Reimbursement of expenses by BSL to BSNA 1,000.00 Yes 0.00 0.00 0.00
113 Blue Star Limited Blue Star North America Inc. Subsidiary company of Blue Star Limited Any other transaction Recovery of expenses by BSL from BSNA 100.00 Yes 0.00 0.00 0.00
114 Blue Star Limited Blue Star North America Inc. Subsidiary company of Blue Star Limited Any other transaction Trade Receivable 0.00 Yes 0.00 9,823.00 15,641.00
115 Blue Star Limited Blue Star North America Inc. Subsidiary company of Blue Star Limited Any other transaction Trade Payable 0.00 Yes 0.00 0.00 488.00
116 Blue Star Limited Blue Star Europe B.V. Subsidiary company of Blue Star Limited Investment 3,000.00 Yes 0.00 2,386.00 2,386.00
117 Blue Star Limited Blue Star Europe B.V. Subsidiary company of Blue Star Limited Any other transaction Corporate Guarantee given 3,000.00 Yes 0.00 0.00 0.00
118 Blue Star Limited Blue Star Europe B.V. Subsidiary company of Blue Star Limited Sale of goods or services 10,000.00 Yes 3,218.00 0.00 0.00
119 Blue Star Limited Blue Star Europe B.V. Subsidiary company of Blue Star Limited Any other transaction Quality claim against sales made 2,000.00 Yes 0.00 0.00 0.00
120 Blue Star Limited Blue Star Europe B.V. Subsidiary company of Blue Star Limited Any other transaction Recovery of shared service expense by BSL from BSE 500.00 Yes 106.00 0.00 0.00
121 Blue Star Limited Blue Star Europe B.V. Subsidiary company of Blue Star Limited Any other transaction Recovery of expenses by BSL from BSE 100.00 Yes 0.00 0.00 0.00
122 Blue Star Limited Blue Star Europe B.V. Subsidiary company of Blue Star Limited Any other transaction Expenses incurred by BSE recovered from BSL 100.00 Yes 0.00 0.00 0.00
123 Blue Star Limited Blue Star Europe B.V. Subsidiary company of Blue Star Limited Any other transaction Trade Receivable 0.00 Yes 0.00 1,587.00 3,194.00
124 Blue Star Engineering & Electronics Ltd. Blue Star Climatech Ltd. Subsidiary company of Blue Star Limited Sale of fixed assets 1,000.00 Yes 0.00 0.00 0.00
125 Blue Star Engineering & Electronics Ltd. Blue Star Climatech Ltd. Subsidiary company of Blue Star Limited Inter-corporate deposit 12,500.00 Yes (8,500.00) 8,500.00 0.00 Inter-corporate deposit 6.4100 1 year Unsecured Working Capital
126 Blue Star Engineering & Electronics Ltd. Blue Star Climatech Ltd. Subsidiary company of Blue Star Limited Sale of goods or services 3,000.00 Yes 0.00 0.00 0.00
127 Blue Star Engineering & Electronics Ltd. Blue Star Climatech Ltd. Subsidiary company of Blue Star Limited Interest received 1,000.00 Yes 78.00 0.00 0.00
128 Blue Star Engineering & Electronics Ltd. Blue Star Climatech Ltd. Subsidiary company of Blue Star Limited Any other transaction Transfer of Employee Benefit Liability and other Employee Assets 50.00 Yes 0.00 0.00 0.00
129 Blue Star International FZCO Blue Star North America Inc. Subsidiary company of Blue Star Limited Sale of goods or services 10,000.00 Yes 0.00 0.00 0.00
130 Blue Star International FZCO Blue Star Europe B.V. Subsidiary company of Blue Star Limited Sale of goods or services 10,000.00 Yes 0.00 0.00 0.00
131 Blue Star Limited Blue Star Innovation Japan LLC Subsidiary company of Blue Star Limited Investment 5,000.00 Yes 0.00 2,095.00 2,095.00
132 Blue Star Limited Blue Star Innovation Japan LLC Subsidiary company of Blue Star Limited Any other transaction Corporate Guarantee given 5,000.00 Yes 0.00 0.00 0.00
133 Blue Star Limited Blue Star Innovation Japan LLC Subsidiary company of Blue Star Limited Sale of goods or services 150.00 Yes 0.00 0.00 0.00
134 Blue Star Limited Blue Star Innovation Japan LLC Subsidiary company of Blue Star Limited Any other transaction Purchase of R&D design and other materials / services 1,500.00 Yes 408.00 0.00 0.00
135 Blue Star Limited Blue Star Innovation Japan LLC Subsidiary company of Blue Star Limited Any other transaction Recovery of expenses including cost of employee deployment incurred by BSL on behalf of Blue Star Innovation Japan LLC 300.00 Yes 0.00 0.00 0.00
136 Blue Star Limited Blue Star Innovation Japan LLC Subsidiary company of Blue Star Limited Any other transaction Shared Service expenses incurred by BSL recovered from BSIJ 200.00 Yes 65.00 0.00 0.00
137 Blue Star Limited Blue Star Innovation Japan LLC Subsidiary company of Blue Star Limited Any other transaction Reimbursement of expense by BSL to BSIJ 100.00 Yes 0.00 0.00 0.00
138 Blue Star Limited Blue Star Innovation Japan LLC Subsidiary company of Blue Star Limited Any other transaction Recovery of expenses of BSL from BSIJ 100.00 Yes 0.00 0.00 0.00
139 Blue Star Limited Blue Star Innovation Japan LLC Subsidiary company of Blue Star Limited Any other transaction Return of investment- capital reduction or dividend 1,000.00 Yes 0.00 0.00 0.00
140 Blue Star Limited Blue Star Innovation Japan LLC Subsidiary company of Blue Star Limited Any other transaction Purchase of Fixed Assets 1,500.00 Yes 0.00 0.00 0.00
141 Blue Star Limited Blue Star Innovation Japan LLC Subsidiary company of Blue Star Limited Any other transaction Trade Receivable 0.00 Yes 0.00 126.00 65.00
142 Blue Star Limited Blue Star Innovation Japan LLC Subsidiary company of Blue Star Limited Any other transaction Trade Payable 0.00 Yes 0.00 100.00 408.00
143 Blue Star Climatech Ltd. Blue Star North America Inc. Subsidiary company of Blue Star Limited Sale of goods or services 20,000.00 Yes 0.00 0.00 0.00
144 Blue Star Climatech Ltd. Blue Star North America Inc. Subsidiary company of Blue Star Limited Any other transaction Expenses incurred by BSCL recovered from BSNA 100.00 Yes 0.00 0.00 0.00
145 Blue Star Climatech Ltd. Blue Star North America Inc. Subsidiary company of Blue Star Limited Any other transaction Expenses incurred by BSNA recovered from BSCL 500.00 Yes 0.00 0.00 0.00
146 Blue Star Climatech Ltd. Blue Star Europe B.V. Subsidiary company of Blue Star Limited Sale of goods or services 3,000.00 Yes 0.00 0.00 0.00
147 Blue Star Engineering & Electronics Ltd. Blue Star MEA Airconditioning LLC Subsidiary company of Blue Star International FZCO Any other transaction Reimbursement of expenses by BSEEL to BSLLC 250.00 Yes 0.00 0.00 0.00
148 Blue Star Engineering & Electronics Ltd. Blue Star MEA Airconditioning LLC Subsidiary company of Blue Star International FZCO Sale of goods or services 2,400.00 Yes 0.00 0.00 0.00
149 Blue Star Climatech Ltd. Blue Star International FZCO Subsidiary company Sale of goods or services 2,400.00 Yes 0.00 0.00 0.00
150 Blue Star North America Inc. Blue Star Europe B.V. Subsidiary company of Blue Star Limited Any other transaction Expenses incurred by BSNA recovered from BSE 1,500.00 Yes 44.00 0.00 0.00
151 Blue Star North America Inc. Blue Star Europe B.V. Subsidiary company of Blue Star Limited Any other transaction Trade Receivable 0.00 Yes 0.00 0.00 44.00
152 Blue Star Engineering & Electronics Ltd. Blue Star Foundation Trust created by the company Any other transaction CSR Expense 120.00 Yes 0.00 0.00 0.00
153 Blue Star Limited Blue Star Air Conditioning & Refrigeration (U) Limited Subsidiary company of BSIF Sale of goods or services 1,000.00 Yes 0.00 0.00 0.00
154 Blue Star International FZCO Blue Star Air Conditioning & Refrigeration (U) Limited Subsidiary company of BSIF Any other transaction Reimbursement of expenses 500.00 Yes 0.00 0.00 0.00
155 Blue Star Climatech Ltd. Blue Star Innovation Japan LLC Subsidiary company of Blue Star Limited Any other transaction Expenses incurred by BSCL recovered from BSJ 1,000.00 Yes 0.00 0.00 0.00
156 Blue Star International FZCO Blue Star M & E Engineering (Sdn) Bhd Joint Venture of BSL AC&R (Singapore) Pte Ltd Any other transaction Consultancy Fees 25.00 Yes 0.00 0.00 0.00
157 Blue Star AC&R (SINGAPORE) PTE. LTD. Blue Star M & E Engineering (Sdn) Bhd Joint Venture of BSL AC&R (Singapore) Pte Ltd Dividend received 1,100.00 Yes 0.00 0.00 0.00
158 Blue Star AC&R (SINGAPORE) PTE. LTD. Blue Star M & E Engineering (Sdn) Bhd Joint Venture of BSL AC&R (Singapore) Pte Ltd Any other transaction Infusion of Equity/Loan and Guarantee 1,200.00 Yes 0.00 0.00 0.00
159 Blue Star AC&R (SINGAPORE) PTE. LTD. Blue Star M & E Engineering (Sdn) Bhd Joint Venture of BSL AC&R (Singapore) Pte Ltd Any other transaction Reimbursement of expenses 110.00 Yes 0.00 0.00 0.00
160 Blue Star Limited Blue Star M & E Engineering (Sdn) Bhd Joint Venture of BSL AC&R (Singapore) Pte Ltd Any other transaction Reimbursement of expenses 265.00 Yes 0.00 0.00 0.00
161 Blue Star Limited Blue Star M & E Engineering (Sdn) Bhd Joint Venture of BSL AC&R (Singapore) Pte Ltd Any other transaction Consultancy Fees 88.00 Yes 0.00 0.00 0.00
162 Blue Star Limited Blue Star Helpline trust Trust created by the company Any other transaction Reimbursement of expenses 200.00 Yes 0.00 0.00 0.00
163 Blue Star Limited Blue Star Helpline trust Trust created by the company Any other transaction Trade Payable 0.00 Yes 0.00 5.00 5.00
164 Blue Star Limited Blue Star Employee Welfare Trust Trust created by the company Any other transaction Reimbursement of expenses 50.00 Yes 0.00 0.00 0.00
165 Blue Star Limited Blue Star Foundation Trust created by the company Any other transaction CSR Expense 1,200.00 Yes 135.00 0.00 0.00
166 Blue Star Limited Blue Star Foundation Trust created by the company Any other transaction Welfare Expense 1,200.00 Yes 0.00 0.00 0.00
167 Blue Star Limited Blue Star Provident Fund Trust Trust created by the company Any other transaction Contribution to provident fund 5,000.00 Yes 1,952.00 0.00 0.00
168 Blue Star Limited Blue Star Super Annuation Trust Trust created by the company Any other transaction Contribution to superannuation fund 300.00 Yes 95.00 0.00 0.00
169 Blue Star Engineering & Electronics Ltd. Blue Star Super Annuation Trust Trust created by the company Any other transaction Contribution to superannuation fund 300.00 Yes 1.00 0.00 0.00
170 Blue Star Climatech Ltd. Blue Star Super Annuation Trust Trust created by the company Any other transaction Contribution to superannuation fund 300.00 Yes 0.00 0.00 0.00
171 Blue Star Limited Mohan T Advani Trust Trust created by the company Any other transaction Contribution to Trust 100.00 Yes 0.00 0.00 0.00
172 Blue Star Limited Blue Star Gratuity trust Trust created by the company Any other transaction Contribution to gratuity fund 8,500.00 Yes 2,249.00 0.00 0.00
173 Blue Star Engineering & Electronics Ltd. Blue Star Gratuity trust Trust created by the company Any other transaction Contribution to gratuity fund 500.00 Yes 146.00 0.00 0.00
174 Blue Star Climatech Ltd. Blue Star Gratuity trust Trust created by the company Any other transaction Contribution to Gratuity fund 300.00 Yes 65.00 0.00 0.00
175 Blue Star Limited BSL ESOP Trust Trust created by the company Any other transaction Contribution to ESOP Trust 50.00 Yes 0.00 0.00 0.00
176 Blue Star Climatech Ltd. Sivakumar Ramani Chief Financial Officer Remuneration 0.00 Approved by the Board of Directors 55.00 0.00 0.00
177 Blue Star Climatech Ltd. Neha Roy Assistant General Manager- Group Compliance & Secretarial of subsidiary Remuneration 0.00 Approved by the Board of Directors 17.00 0.00 0.00
178 Blue Star Climatech Ltd. Neha Roy Assistant General Manager- Group Compliance & Secretarial of subsidiary Loan 0.00 Approved by the Board of Directors 0.00 4.00 4.00
179 Blue Star LImited Manish Jha Key Managerial Personnel Loan 0.00 Approved by the Board of Directors 0.00 39.00 38.00
180 Blue Star Climatech Ltd. G Murlidhar Independent Director Any other transaction Sitting Fees 0.00 Approved by the Board of Directors 2.00 0.00 0.00
181 Blue Star Engineering & Electronics Ltd. Prem Kalliath Chief Executive Officer Loan 0.00 Approved by the Board of Directors 0.00 9.00 9.00
182 Blue Star Engineering & Electronics Ltd. Prem Kalliath Chief Executive Officer Remuneration 0.00 Approved by the Board of Directors 147.00 0.00 0.00
183 Blue Star Engineering & Electronics Ltd. Bikash Gupta Key Managerial Personnel Remuneration 0.00 Approved by the Board of Directors 60.00 0.00 0.00
184 Blue Star Engineering & Electronics Ltd. Bikash Gupta Key Managerial Personnel Loan 0.00 Approved by the Board of Directors 0.00 0.00 4.00
185 Blue Star International FZCO Madhan C Director of subsidiary company Remuneration 0.00 Approved by the Board of Directors 198.00 0.00 0.00
186 Blue Star International FZCO Dawood Bin Ozair Director of subsidiary company Any other transaction Sitting Fees 0.00 Approved by the Board of Directors 2.00 0.00 0.00
187 Blue Star MEA Airconditioning LLC Dawood Bin Ozair Director of subsidiary company Any other transaction Sitting Fees 0.00 Approved by the Board of Directors 2.00 0.00 0.00
188 Blue Star North America INC Thomas Overs Director of subsidiary Remuneration 0.00 Approved by the Board of Directors 906.00 0.00 0.00
189 Blue Star North America Inc. Dawood Bin Ozair Director of subsidiary Any other transaction Sitting Fees 0.00 Approved by the Board of Directors 1.00 0.00 0.00
190 Blue Star Europe B.V. Thomas Jose Pallithanam Director of subsidiary Any other transaction Sitting Fees 0.00 Approved by the Board of Directors 4.00 0.00 0.00
191 Blue Star Europe B.V. Dawood Bin Ozair Director of subsidiary Any other transaction Sitting Fees 0.00 Approved by the Board of Directors 1.00 0.00 0.00
192 Blue Star LImited Rohina Lulla Relative of Rajiv Lulla (Director and Promoter of Blue Star Limited) Sale of goods or services 100.00 Yes 1.00 0.00 0.00
193 Blue Star LImited Ramesh Lulla Relative of Rajiv Lulla (Director and Promoter of Blue Star Limited) Sale of goods or services 100.00 Yes 0.00 0.00 0.00
194 Blue Star LImited Vir Advani Chairman of Blue Star Limited Sale of goods or services 100.00 Yes 0.00 0.00 0.00
195 Blue Star LImited Nikhil Sohoni KMP (CFO) of Blue Star Limited Sale of goods or services 100.00 Yes 1.00 0.00 0.00
Total value of transaction during the reporting period 1,51,382.00