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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	07-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	27-Mar-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth 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	Audited
Segment Reporting	Single segment
Description of single segment	NA
Start date and time of board meeting	07-May-2025   10:30:00
End date and time of board meeting	07-May-2025   15:45:00
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	2025-01-29
Indicate Company website link for updated RPT policy of the Company	https://www.bluestarindia.com/media/78799/policy-for-transaction-with-related-parties.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 as there is no default.

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
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	38047000000	113257500000
	Other income	187700000	615800000
	Total income	38234700000	113873300000
2	Expenses
(a)	Cost of materials consumed	21592100000	65936000000
(b)	Purchases of stock-in-trade	7974700000	25177700000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	238800000	-2786000000
(d)	Employee benefit expense	2236000000	7476900000
(e)	Finance costs	195200000	508900000
(f)	Depreciation, depletion and amortisation expense	262400000	964200000
(f)	Other Expenses
1	Other expenses	3632100000	10096300000
	Total other expenses	3632100000	10096300000
	Total expenses	36131300000	107374000000
3	Total profit before exceptional items and tax	2103400000	6499300000
4	Exceptional items	0	0
5	Total profit before tax	2103400000	6499300000
6	Tax expense
7	Current tax	554100000	1644400000
8	Deferred tax	-23400000	5900000
9	Total tax expenses	530700000	1650300000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	1572700000	4849000000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	1572700000	4849000000
17	Other comprehensive income net of taxes	13700000	-15700000
18	Total Comprehensive Income for the period	1586400000	4833300000
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	411200000	411200000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		24703700000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	7.65	23.58
	Diluted earnings (loss) per share from continuing operations	7.65	23.58
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	7.65	23.58
	Diluted earnings (loss) per share from continuing and discontinued operations	7.65	23.58
24	Debt equity ratio	0.0011	0.0011
25	Debt service coverage ratio	0.1997	0.2336
26	Interest service coverage ratio	0.1997	0.2336
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	7120500000
	Capital work-in-progress	541800000
	Investment property	0
	Goodwill	0
	Other intangible assets	1120200000
	Intangible assets under development	498100000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	8175600000
	Trade receivables, non-current	0
	Loans, non-current	195400000
	Other non-current financial assets	320200000
	Total non-current financial assets	8691200000
	Deferred tax assets (net)	0
	Other non-current assets	1973900000
	Total non-current assets	19945700000
2	Current assets
	Inventories	17794700000
	Current financial asset
	Current investments	3889400000
	Trade receivables, current	18169900000
	Cash and cash equivalents	2997600000
	Bank balance other than cash and cash equivalents	63400000
	Loans, current	642100000
	Other current financial assets	247100000
	Total current financial assets	26009500000
	Current tax assets (net)	1205000000
	Other current assets	12109600000
	Total current assets	57118800000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	77064500000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	411200000
	Other equity	28134800000
	Total equity attributable to owners of parent	28546000000
	Non controlling interest
	Total equity	28546000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	1372200000
	Total non-current financial liabilities	1372200000
	Provisions, non-current	250100000
	Deferred tax liabilities (net)	44200000
	Deferred government grants, Non-current	169000000
	Other non-current liabilities	0
	Total non-current liabilities	1835500000
	Current liabilities
	Current financial liabilities
	Borrowings, current	3189000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	2294100000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	29274800000
	Total Trade payable	31568900000
	Other current financial liabilities	926700000
	Total current financial liabilities	35684600000
	Other current liabilities	9708400000
	Provisions, current	796400000
	Current tax liabilities (Net)	478400000
	Deferred government grants, Current	15200000
	Total current liabilities	46683000000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	48518500000
	Total equity and liabilites	77064500000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Unaudited	Audited
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	Audited
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)	18300000	-21000000
	Total Amount of items that will not be reclassified to profit and loss	18300000	-21000000
2	Income tax relating to items that will not be reclassified to profit or loss	4600000	-5300000
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	0
5	Total Other comprehensive income	13700000	-15700000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Unaudited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			6499300000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			508900000
	Adjustments for decrease (increase) in inventories			-5468100000
	Adjustments for decrease (increase) in trade receivables, current			-560500000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-3369700000
	Adjustments for decrease (increase) in other non-current assets			-62800000
	Adjustments for other financial assets, non-current			-21400000
	Adjustments for other financial assets, current			-140100000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			7798100000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			1864800000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			964200000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			295200000
	Adjustments for provisions, non-current			70000000
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-800000
	Adjustments for dividend income			0
	Adjustments for interest income			129300000
	Adjustments for share-based payments			33600000
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			95900000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-150800000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1727200000
	Net cash flows from (used in) operations			8226500000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1604500000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			6622000000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			22600000
	Purchase of property, plant and equipment			2581500000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-2390300000
	Net cash flows from (used in) investing activities	-4949200000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			435400000
	Repayments of borrowings			0
	Payments of lease liabilities			299700000
	Dividends paid			1439200000
	Interest paid			352100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			394700000
	Net cash flows from (used in) financing activities			-1260900000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			411900000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			411900000
	Cash and cash equivalents cash flow statement at beginning of period			2585700000
	Cash and cash equivalents cash flow statement at end of period			2997600000