Quarterly Results, Profit & Loss, Balance Sheet, Cash Flows, and Ratios are shown below as separate sections.
Financials of Blue Water Logistics Ltd
Quarter-by-quarter operating performance
| Dec 2024 | Mar 2025 | Sep 2025 | Dec 2025 | Mar 2026 | |
|---|---|---|---|---|---|
| Sales + | 62.36 | 52.53 | 87.42 | 112.37 | 135.38 |
| Expenses + | 57.15 | 45.31 | 78.38 | 99.40 | 119.98 |
| Operating Profit | 5.21 | 7.22 | 9.04 | 12.97 | 15.40 |
| OPM % | 8.35% | 13.74% | 10.34% | 11.54% | 11.38% |
| Other Income + | 0.01 | 0.05 | 0.07 | 0.11 | 0.14 |
| Interest | 0.78 | 0.90 | 0.75 | 1.15 | 2.07 |
| Depreciation | 0.39 | 0.67 | 1.42 | 1.94 | 1.18 |
| Profit before tax | 4.05 | 5.70 | 6.94 | 9.99 | 12.29 |
| Tax % | 25.68% | 23.86% | 26.51% | 26.13% | 25.31% |
| Net Profit + | 3.01 | 4.34 | 5.10 | 7.39 | 9.19 |
| EPS in Rs | 3.76 | 5.42 | 4.64 | 6.72 | 8.35 |
Financials of Blue Water Logistics Ltd
Annual income statement trend
| Mar 2023 7m | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|
| Sales + | 98 | 139 | 196 | 386 |
| Expenses + | 94 | 128 | 177 | 342 |
| Operating Profit | 4 | 10 | 19 | 44 |
| OPM % | 4% | 8% | 10% | 11% |
| Other Income + | 0 | 0 | 0 | 0 |
| Interest | 1 | 2 | 3 | 5 |
| Depreciation | 1 | 1 | 2 | 6 |
| Profit before tax | 2 | 8 | 14 | 34 |
| Tax % | 25% | 25% | 25% | 26% |
| Net Profit + | 2 | 6 | 11 | 25 |
| EPS in Rs | 7.70 | 29.70 | 13.34 | 22.92 |
| Dividend Payout % | 0% | 0% | 0% | 0% |
Financials of Blue Water Logistics Ltd
Capital structure and asset base
| Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|
| Equity Capital | 2 | 2 | 8 | 11 |
| Reserves | 2 | 7 | 12 | 70 |
| Borrowings + | 19 | 17 | 37 | 108 |
| Other Liabilities + | 7 | 15 | 19 | 47 |
| Total Liabilities | 29 | 42 | 76 | 236 |
| Fixed Assets + | 2 | 3 | 6 | 27 |
| CWIP | 0 | 0 | 1 | 7 |
| Investments | 0 | 0 | 0 | 0 |
| Other Assets + | 27 | 39 | 69 | 201 |
| Total Assets | 29 | 42 | 76 | 236 |
Financials of Blue Water Logistics Ltd
Operating, investing and financing cash movement
| Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|
| Cash from Operating Activity + | -14 | 4 | -11 | -53 |
| Cash from Investing Activity + | -3 | -2 | -5 | -33 |
| Cash from Financing Activity + | 19 | -3 | 17 | 102 |
| Net Cash Flow | 2 | -1 | -0 | 15 |
| Free Cash Flow | -17 | 2 | -17 | -86 |
| CFO/OP | -356% | 62% | -48% | -107% |
Financials of Blue Water Logistics Ltd
Working capital efficiency and return ratios
| Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|
| Debtor Days | 74 | 70 | 84 | 134 |
| Inventory Days | 0 | |||
| Days Payable | ||||
| Cash Conversion Cycle | 74 | 70 | 84 | 134 |
| Working Capital Days | 19 | 27 | 46 | 49 |
| ROCE % | 39% | 41% | 31% |