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	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	Audited
Segment Reporting	Multi segment
Description of single segment
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

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	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	40189600000	119676500000
	Other income	239900000	750000000
	Total income	40429500000	120426500000
2	Expenses
(a)	Cost of materials consumed	26023300000	79438000000
(b)	Purchases of stock-in-trade	4522900000	14118300000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	350200000	-2812900000
(d)	Employee benefit expense	2668800000	9188700000
(e)	Finance costs	187500000	488000000
(f)	Depreciation, depletion and amortisation expense	354200000	1283700000
(f)	Other Expenses
1	Other Expenses	3830400000	10985200000
	Total other expenses	3830400000	10985200000
	Total expenses	37937300000	112689000000
3	Total profit before exceptional items and tax	2492200000	7737500000
4	Exceptional items	0	125100000
5	Total profit before tax	2492200000	7862600000
6	Tax expense
7	Current tax	560600000	1888700000
8	Deferred tax	-12400000	47800000
9	Total tax expenses	548200000	1936500000
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	1944000000	5926100000
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	-4000000	-13300000
16	Total profit (loss) for period	1940000000	5912800000
17	Other comprehensive income net of taxes	22900000	35600000
18	Total Comprehensive Income for the period	1962900000	5948400000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1936400000	5912400000
	Total profit or loss, attributable to non-controlling interests	3600000	3600000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	1959300000	5947400000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	3600000	1000000
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		25689600000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	9.44	28.76
	Diluted earnings (loss) per share from continuing operations	9.44	28.76
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	9.44	28.76
	Diluted earnings (loss) per share from continuing and discontinued operations	9.44	28.76
24	Debt equity ratio	0.0007	0.0007
25	Debt service coverage ratio	0.2712	0.3337
26	Interest service coverage ratio	0.2712	0.3337
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	12341700000
	Capital work-in-progress	733600000
	Investment property	70900000
	Goodwill	0
	Other intangible assets	1133300000
	Intangible assets under development	498100000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	179400000
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	200500000
	Other non-current financial assets	314500000
	Total non-current financial assets	515000000
	Deferred tax assets (net)	89000000
	Other non-current assets	3886300000
	Total non-current assets	19447300000
2	Current assets
	Inventories	21491500000
	Current financial asset
	Current investments	4141200000
	Trade receivables, current	19593700000
	Cash and cash equivalents	4255900000
	Bank balance other than cash and cash equivalents	63300000
	Loans, current	46000000
	Other current financial assets	436400000
	Total current financial assets	28536500000
	Current tax assets (net)	0
	Other current assets	13099700000
	Total current assets	63127700000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	82575000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	411200000
	Other equity	30239000000
	Total equity attributable to owners of parent	30650200000
	Non controlling interest	26000000
	Total equity	30676200000
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	1386900000
	Total non-current financial liabilities	1386900000
	Provisions, non-current	253100000
	Deferred tax liabilities (net)	134500000
	Deferred government grants, Non-current	169000000
	Other non-current liabilities	511400000
	Total non-current liabilities	2454900000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1993600000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	2679800000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	31596400000
	Total Trade payable	34276200000
	Other current financial liabilities	1068800000
	Total current financial liabilities	37338600000
	Other current liabilities	10243100000
	Provisions, current	1110800000
	Current tax liabilities (Net)	736200000
	Deferred government grants, Current	15200000
	Total current liabilities	49443900000
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	51898800000
	Total equity and liabilites	82575000000
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Electro - mechanical projects and commercial air conditioning systems	19681700000	59979900000
2	Unitary products	19602300000	56211100000
3	Professional electronics and industrial systems	905600000	3485500000
	Total Segment Revenue	40189600000	119676500000
	Less: Inter segment revenue
	Revenue from operations	40189600000	119676500000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Electro - mechanical projects and commercial air conditioning systems	1499100000	4908800000
2	Unitary products	1645300000	4712600000
3	Professional electronics and industrial systems	87500000	297200000
	Total Profit before tax	3231900000	9918600000
	i. Finance cost	187500000	187500000
	ii. Other Unallocable Expenditure net off Unallocable income	552200000	552200000
	Profit before tax	2492200000	7737500000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Electro - mechanical projects and commercial air conditioning systems	37310100000	37310100000
2	Unitary products	29022500000	29022500000
3	Professional electronics and industrial systems	1484400000	1484400000
	Total Segment Asset	67817000000	67817000000
	Un-allocable Assets	14758000000	14758000000
	Net Segment Asset	82575000000	82575000000
4	Segment Liabilities
	Segment Liabilities
1	Electro - mechanical projects and commercial air conditioning systems	27073600000	27073600000
2	Unitary products	17358600000	17358600000
3	Professional electronics and industrial systems	1385300000	1385300000
	Total Segment Liabilities	45817500000	45817500000
	Un-allocable Liabilities	6081300000	6081300000
	Net Segment Liabilities	51898800000	51898800000
	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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Amount of items that will not be reclassified to profit and loss	18300000	-20800000
	Total Amount of items that will not be reclassified to profit and loss	18300000	-20800000
2	Income tax relating to items that will not be reclassified to profit or loss	4800000	-5200000
3	Amount of items that will be reclassified to profit and loss
1	Amount of items that will be reclassified to profit and loss	9400000	51200000
	Total Amount of items that will be reclassified to profit and loss	9400000	51200000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	22900000	35600000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			7862600000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			488000000
	Adjustments for decrease (increase) in inventories			-7419300000
	Adjustments for decrease (increase) in trade receivables, current			-444200000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-2937100000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-81900000
	Adjustments for other financial assets, current			-204400000
	Adjustments for other bank balances			26100000
	Adjustments for increase (decrease) in trade payables, current			8315500000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			1512700000
	Adjustments for increase (decrease) in other non-current liabilities			87300000
	Adjustments for depreciation and amortisation expense			1283700000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			363700000
	Adjustments for provisions, non-current			48100000
	Adjustments for other financial liabilities, current			121100000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			12200000
	Adjustments for dividend income			0
	Adjustments for interest income			150200000
	Adjustments for share-based payments			37000000
	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			-337700000
	Other adjustments to reconcile profit (loss)			-13400000
	Other adjustments for non-cash items			126700000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			833900000
	Net cash flows from (used in) operations			8696500000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1815800000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			6880700000
	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			34000000
	Purchase of property, plant and equipment			3720300000
	Proceeds from sales of investment property			190000000
	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			27100000
	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			127300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1298000000
	Net cash flows from (used in) investing activities	-4639900000
	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			9682400000
	Repayments of borrowings			9250000000
	Payments of lease liabilities			281100000
	Dividends paid			1439200000
	Interest paid			328500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-5400000
	Net cash flows from (used in) financing activities			-1621800000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			619000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			9400000
	Net increase (decrease) in cash and cash equivalents			628400000
	Cash and cash equivalents cash flow statement at beginning of period			3572900000
	Cash and cash equivalents cash flow statement at end of period			4201300000