Balance Sheet

BLUE STAR LTD.

NSE : BLUESTARCOBSE : 500067ISIN CODE : INE472A01039Industry : Air ConditionersHouse : Private
BSE1392.8525.6 (+1.87 %)
PREV CLOSE ( ) 1367.25
OPEN PRICE ( ) 1367.00
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 15495
TODAY'S LOW / HIGH ( )1350.15 1407.00
52 WK LOW / HIGH ( )692.88 1485.75
NSE1393.9026.9 (+1.97 %)
PREV CLOSE( ) 1367.00
OPEN PRICE ( ) 1367.40
BID PRICE (QTY) 1393.90 (41)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 508467
TODAY'S LOW / HIGH( ) 1359.45 1407.30
52 WK LOW / HIGH ( )692.5 1485.35
Select year
( in Million)
ParticularsMar2023Mar2022Mar2021Mar2020Mar2019
EQUITY AND LIABILITIES
Share Capital192.60192.60192.60192.60192.60
    Equity - Authorised567.20567.20567.20567.20567.20
    Equity - Issued192.60192.60192.60192.60192.60
    Equity Paid Up192.60192.60192.60192.60192.60
    Equity Shares Forfeited0.000.000.000.000.00
    Adjustments to Equity0.000.000.000.000.00
    Preference Capital Paid Up0.000.000.000.000.00
    Face Value2.002.002.002.002.00
Share Warrants & Outstandings0.000.000.000.000.00
Total Reserves13113.909983.208659.207631.108538.00
    Securities Premium2101.502101.502101.502101.502101.50
    Capital Reserves434.30434.30434.30434.30434.30
    Profit & Loss Account Balance8967.905926.404634.603495.804447.40
    General Reserves1522.101522.101522.101522.101522.10
    Other Reserves88.10-1.10-33.3077.4032.70
Reserve excluding Revaluation Reserve13113.909983.208659.207631.108538.00
Revaluation reserve0.000.000.000.000.00
Shareholder's Funds13306.5010175.808851.807823.708730.60
Minority Interest31.9029.6026.8023.1018.30
Long-Term Borrowings0.000.000.000.000.00
Secured Loans1617.40685.7024.00385.700.00
    Non Convertible Debentures0.000.000.000.000.00
    Converible Debentures & Bonds0.000.000.000.000.00
    Packing Credit - Bank0.000.000.000.000.00
    Inter Corporate & Security Deposit0.000.000.000.000.00
    Term Loans - Banks1617.40685.7024.00500.100.00
    Term Loans - Institutions0.000.000.000.000.00
    Other Secured0.000.000.00-114.400.00
Unsecured Loans0.001730.003468.6091.4086.50
    Fixed Deposits - Public0.000.000.000.000.00
    Loans and advances from subsidiaries0.000.000.000.000.00
    Inter Corporate Deposits (Unsecured)0.000.000.000.000.00
    Foreign Currency Convertible Notes0.000.000.000.000.00
    Long Term Loan in Foreign Currency0.000.000.000.000.00
    Loans - Banks0.000.000.0091.4086.50
    Loans - Govt.0.000.000.000.000.00
    Loans - Others0.000.000.000.000.00
    Other Unsecured Loan0.001730.003468.600.000.00
Deferred Tax Assets / Liabilities-79.40-275.70-474.90-817.50-1075.50
    Deferred Tax Assets435.00388.10619.80966.601323.20
    Deferred Tax Liability355.60112.40144.90149.10247.70
Other Long Term Liabilities1083.20712.70400.60479.2064.50
Long Term Trade Payables0.000.000.000.000.00
Long Term Provisions114.10100.60108.20132.60120.60
Total Non-Current Liabilities2735.302953.303526.50271.40-803.90
Current Liabilities
Trade Payables25111.6020416.7016048.9015823.6015346.20
    Sundry Creditors22130.5017097.3016048.9015823.6015346.20
    Acceptances2981.103319.400.000.000.00
    Due to Subsidiaries- Trade Payables0.000.000.000.000.00
Other Current Liabilities9831.207955.905052.404956.904904.20
    Bank Overdraft / Short term credit0.000.000.000.000.00
    Advances received from customers6319.904989.903969.804172.604237.50
    Interest Accrued But Not Due116.40232.70233.000.002.50
    Share Application Money0.000.000.000.000.00
    Current maturity of Debentures & Bonds1744.301750.0032.000.000.00
    Current maturity - Others0.000.000.000.000.00
    Other Liabilities1650.60983.30817.60784.30664.20
Short Term Borrowings2096.40612.601023.404012.303358.90
    Secured ST Loans repayable on Demands150.000.0027.50438.101671.90
    Working Capital Loans- Sec150.000.0027.50438.101671.90
    Buyers Credits - Unsec0.000.000.000.000.00
    Commercial Borrowings- Unsec0.000.000.000.000.00
    Other Unsecured Loans1796.40612.60968.403136.1015.10
Short Term Provisions798.30706.80489.60664.10879.80
    Proposed Equity Dividend0.000.000.000.000.00
    Provision for Corporate Dividend Tax0.000.000.000.000.00
    Provision for Tax148.3098.605.9014.309.80
    Provision for post retirement benefits54.8052.4022.5040.4032.00
    Preference Dividend0.000.000.000.000.00
    Other Provisions595.20555.80461.20609.40838.00
Total Current Liabilities37837.5029692.0022614.3025456.9024489.10
Total Liabilities53911.2042850.7035019.4033575.1032434.10
ASSETS
Gross Block13294.608377.507099.606497.505214.60
Less: Accumulated Depreciation4808.904160.203383.502686.701896.80
Less: Impairment of Assets0.000.000.000.000.00
Net Block8485.704217.303716.103810.803317.80
Lease Adjustment A/c0.000.000.000.000.00
Capital Work in Progress609.301450.90681.10563.50307.70
Non Current Investments182.20173.10278.60795.80830.50
Long Term Investment182.20173.10278.60795.80830.50
    Quoted0.000.000.000.000.00
    Unquoted182.20173.10278.60839.20873.90
Long Term Loans & Advances1622.601740.901648.901730.601219.40
Other Non Current Assets178.20251.5065.1052.2048.40
Total Non-Current Assets11405.108016.406424.007063.005828.30
Current Assets Loans & Advances
Currents Investments1298.801450.302790.600.000.00
    Quoted0.000.000.000.000.00
    Unquoted1342.201493.702790.600.000.00
Inventories14333.9011442.408824.208698.208693.20
    Raw Materials4586.203906.801886.201436.401367.10
    Work-in Progress1012.70789.20623.20588.30470.90
    Finished Goods2962.902186.101996.602612.202365.90
    Packing Materials0.000.000.000.000.00
    Stores  and Spare714.70696.30577.60593.40536.90
    Other Inventory5057.403864.003740.603467.903952.40
Sundry Debtors15488.2011897.408109.808376.7011120.50
    Debtors more than Six months3485.002622.602639.100.000.00
    Debtors Others13283.1010343.506509.509376.4012154.20
Cash and Bank2472.702696.603321.602939.401009.40
    Cash in hand5.805.105.906.307.80
    Balances at Bank2466.902691.503315.702933.101001.60
    Other cash and bank balances0.000.000.000.000.00
Other Current Assets641.90430.60382.704517.203872.70
    Interest accrued on Investments0.000.000.000.000.00
    Interest accrued on Debentures0.000.000.000.000.00
    Deposits with Government0.000.000.000.000.00
    Interest accrued and or due on loans0.000.000.000.000.00
    Prepaid Expenses598.40363.40320.60348.60269.10
    Other current_assets43.5067.2062.104168.603603.60
Short Term Loans and Advances8254.306858.005166.501980.601910.00
    Advances recoverable in cash or in kind6679.705099.703957.90523.30471.30
    Advance income tax and TDS0.000.000.000.000.00
    Amounts due from directors0.000.000.000.000.00
    Due From Subsidiaries0.000.000.000.000.00
    Inter corporate deposits0.000.000.000.000.00
    Corporate Deposits0.000.000.000.000.00
    Other Loans & Advances1574.601758.301208.601457.301438.70
Total Current Assets42489.8034775.3028595.4026512.1026605.80
Net Current Assets (Including Current Investments)4652.305083.305981.101055.202116.70
Miscellaneous Expenses not written off0.000.000.000.000.00
Total Assets53911.2042850.7035019.4033575.1032434.10
Contingent Liabilities3210.903517.703877.903874.404486.30
Total Debt5776.404778.304548.004603.803475.60
Book Value138.18105.6791.9281.2490.66
Adjusted Book Value69.0952.8345.9640.6245.33

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RISK DISCLOSURES ON DERIVATIVES

  • 9 out of 10 individual traders in equity Futures and Options Segment, incurred net losses.
  • On an average, loss makers registered net trading loss close to ₹ 50,000.
  • Over and above the net trading losses incurred, loss makers expended an additional 28% of net trading losses as transaction costs.
  • Those making net trading profits, incurred between 15% to 50% of such profits as transaction cost.

Source:

1. SEBI study dated January 25, 2023 on “Analysis of Profit and Loss of Individual Traders dealing in equity Futures and Options (F&O) Segment”, wherein Aggregate Level findings are based on annual Profit/Loss incurred by individual traders in equity F&O during FY 2021-22.