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HOME   >  CORPORATE INFO >  BALANCE SHEET
Balance Sheet      
Bluestone Jewellery And Lifestyle Ltd.
BSE Code 544484
ISIN Demat INE304W01038
Book Value 115.04
NSE Code BLUESTONE
Dividend Yield % 0.00
Market Cap 74380.24
P/E 0.00
EPS -14.40
Face Value 1  
(Rs. in Millions)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital296.56  278.95  92.29  9.98  9.08  
    Equity - Authorised168.29  68.29  68.29  3.70  3.70  
    Equity - Issued35.23  18.16  18.16  1.82  0.92  
    Equity Paid Up35.23  18.16  18.16  1.82  0.92  
    Equity Shares Forfeited0.00  0.00  0.00  0.00  0.00  
    Adjustments to Equity0.00  0.00  0.00  0.00  0.00  
    Preference Capital Paid Up261.33  260.79  74.13  8.16  8.16  
    Face Value1.00  1.00  1.00  1.00  1.00  
Share Warrants & Outstandings897.48  553.00  403.35  208.88  181.76  
Total Reserves7939.40  2909.77  -1213.90  -18581.19  -5897.27  
    Securities Premium32451.30  25221.43  19530.55  492.23  492.23  
    Capital Reserves0.00  0.00  0.00  0.00  0.00  
    Profit & Loss Account Balance-24517.62  -22325.48  -20748.50  -19076.06  -6391.97  
    General Reserves0.00  0.00  0.00  0.00  0.00  
    Other Reserves5.72  13.82  4.05  2.64  2.47  
Reserve excluding Revaluation Reserve7939.40  2909.77  -1213.90  -18581.19  -5897.27  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds9133.44  3741.72  -718.26  -18362.33  -5706.43  
Minority Interest0.00  0.00  0.00  0.00  0.00  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans1972.83  1844.41  435.20  80.43  48.87  
    Non Convertible Debentures4190.11  2332.57  543.25  0.00  0.00  
    Converible Debentures & Bonds0.00  0.00  0.00  0.00  0.00  
    Packing Credit - Bank0.00  0.00  0.00  0.00  0.00  
    Inter Corporate & Security Deposit0.00  0.00  0.00  0.00  0.00  
    Term Loans - Banks33.14  62.38  79.98  140.68  52.79  
    Term Loans - Institutions1627.30  1196.23  614.94  0.00  0.00  
    Other Secured-3877.72  -1746.77  -802.97  -60.25  -3.92  
Unsecured Loans0.00  6.99  6.99  18280.42  5697.18  
    Fixed Deposits - Public0.00  0.00  0.00  0.00  0.00  
    Loans and advances from subsidiaries0.00  0.00  0.00  0.00  0.00  
    Inter Corporate Deposits (Unsecured)0.00  0.00  0.00  0.00  0.00  
    Foreign Currency Convertible Notes0.00  0.00  0.00  0.00  0.00  
    Long Term Loan in Foreign Currency0.00  0.00  0.00  0.00  0.00  
    Loans - Banks0.00  0.00  0.00  0.00  0.00  
    Loans - Govt.0.00  0.00  0.00  0.00  0.00  
    Loans - Others0.00  0.00  0.00  18280.42  5697.18  
    Other Unsecured Loan0.00  6.99  6.99  0.00  0.00  
Deferred Tax Assets / Liabilities0.00  0.00  0.00  0.00  -71.01  
    Deferred Tax Assets0.00  0.00  0.00  0.00  71.01  
    Deferred Tax Liability0.00  0.00  0.00  0.00  0.00  
Other Long Term Liabilities7194.38  4626.28  4929.61  2429.43  852.25  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions35.44  33.93  45.79  33.02  133.71  
Total Non-Current Liabilities9202.65  6511.61  5417.59  20823.30  6661.00  
Current Liabilities0  0  0  0  0  
Trade Payables1647.18  2167.49  783.77  733.45  372.44  
    Sundry Creditors1647.18  2167.49  783.77  733.45  372.44  
    Acceptances0.00  0.00  0.00  0.00  0.00  
    Due to Subsidiaries- Trade Payables0.00  0.00  0.00  0.00  0.00  
Other Current Liabilities10040.15  6968.97  3817.11  1546.17  578.18  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers272.85  165.92  75.91  0.00  0.00  
    Interest Accrued But Not Due14.43  12.61  8.53  0.39  4.63  
    Share Application Money0.00  0.00  0.00  0.00  0.00  
    Current maturity of Debentures & Bonds2755.51  1288.58  241.40  0.00  0.00  
    Current maturity - Others0.00  0.00  0.00  0.00  0.00  
    Other Liabilities6997.36  5501.86  3491.27  1545.78  573.55  
Short Term Borrowings5294.29  5124.61  3251.44  75.83  18.92  
    Secured ST Loans repayable on Demands5294.29  5124.61  3251.44  75.83  18.92  
    Working Capital Loans- Sec1178.76  400.00  945.95  0.00  0.00  
    Buyers Credits - Unsec0.00  0.00  0.00  0.00  0.00  
    Commercial Borrowings- Unsec0.00  0.00  0.00  0.00  0.00  
    Other Unsecured Loans-1178.76  -400.00  -945.95  0.00  0.00  
Short Term Provisions28.46  20.52  3.22  792.58  338.46  
    Proposed Equity Dividend0.00  0.00  0.00  0.00  0.00  
    Provision for Corporate Dividend Tax0.00  0.00  0.00  0.00  0.00  
    Provision for Tax0.00  0.00  0.00  521.11  289.11  
    Provision for post retirement benefits0.00  0.00  0.00  0.00  0.00  
    Preference Dividend0.00  0.00  0.00  0.00  0.00  
    Other Provisions28.46  20.52  3.22  271.47  49.35  
Total Current Liabilities17010.08  14281.59  7855.54  3148.03  1308.00  
Total Liabilities35346.17  24534.92  12554.87  5609.00  2262.57  
ASSETS0  0  0  0  0  
Gross Block13280.67  7713.59  5394.77  2498.25  880.57  
Less: Accumulated Depreciation3153.78  1863.07  948.48  347.63  130.39  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block10126.89  5850.52  4446.29  2150.62  750.18  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress43.57  166.64  8.01  2.88  2.32  
Non Current Investments272.98  0.00  0.00  0.00  0.00  
Long Term Investment272.98  0.00  0.00  0.00  0.00  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted272.98  0.00  0.00  0.00  0.00  
Long Term Loans & Advances2136.47  1404.47  890.63  449.59  186.15  
Other Non Current Assets1617.02  3739.68  0.00  0.00  0.00  
Total Non-Current Assets14207.21  11161.31  5344.93  2603.09  938.65  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments508.35  0.00  0.00  0.00  0.00  
    Quoted508.35  0.00  0.00  0.00  0.00  
    Unquoted0.00  0.00  0.00  0.00  0.00  
Inventories16525.47  9912.21  3953.17  1661.23  654.01  
    Raw Materials2291.68  1992.69  837.54  480.18  155.46  
    Work-in Progress347.86  10.97  87.94  1.05  2.64  
    Finished Goods13787.66  7894.09  3013.82  1175.92  493.78  
    Packing Materials98.27  14.46  13.87  4.08  2.13  
    Stores  and Spare0.00  0.00  0.00  0.00  0.00  
    Other Inventory0.00  0.00  0.00  0.00  0.00  
Sundry Debtors56.06  23.77  10.64  49.98  22.90  
    Debtors more than Six months0.00  1.60  3.20  0.00  0.00  
    Debtors Others56.06  23.77  10.64  52.21  22.90  
Cash and Bank1771.75  1064.96  2589.61  1011.62  506.33  
    Cash in hand0.02  0.83  7.95  4.39  3.33  
    Balances at Bank1771.73  1060.24  2581.66  1007.23  503.00  
    Other cash and bank balances0.00  3.89  0.00  0.00  0.00  
Other Current Assets676.69  921.45  456.73  117.37  57.85  
    Interest accrued on Investments10.31  29.39  55.34  14.49  7.27  
    Interest accrued on Debentures0.00  0.00  0.00  0.00  0.00  
    Deposits with Government0.00  0.00  0.00  0.00  0.00  
    Interest accrued and or due on loans0.00  0.00  0.00  0.00  0.00  
    Prepaid Expenses203.53  50.66  23.22  6.39  11.26  
    Other current_assets462.85  841.40  378.17  96.49  39.32  
Short Term Loans and Advances1600.64  1451.22  199.79  165.71  82.83  
    Advances recoverable in cash or in kind58.12  62.36  99.27  99.64  43.21  
    Advance income tax and TDS0.00  0.00  0.00  0.00  0.00  
    Amounts due from directors0.00  0.00  0.00  0.00  0.00  
    Due From Subsidiaries0.00  0.00  0.00  0.00  0.00  
    Inter corporate deposits0.00  0.00  0.00  0.00  0.00  
    Corporate Deposits0.00  0.00  0.00  0.00  0.00  
    Other Loans & Advances1542.52  1388.86  100.52  66.07  39.62  
Total Current Assets21138.96  13373.61  7209.94  3005.91  1323.92  
Net Current Assets (Including Current Investments)4128.88  -907.98  -645.60  -142.12  15.92  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets35346.17  24534.92  12554.87  5609.00  2262.57  
Contingent Liabilities0.00  0.00  0.00  0.00  0.00  
Total Debt11151.71  8728.87  4496.60  18496.93  6100.01  
Book Value226.36  161.23  -65.84  -10208.45  -6409.08  
Adjusted Book Value226.36  161.23  -65.84  -1020.84  -640.91  
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