Integrated Filing — IndAS



General information about company
Scrip Code 540073
NSE Symbol BLS
MSEI Symbol NOTLISTED
ISIN INE153T01027
Name of company BLS INTERNATIONAL SERVICES LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 05-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 05-Aug-2025   12:00:00
End date and time of board meeting 05-Aug-2025   13:25:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



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-Apr-2025
B Date of end of reporting period 30-Jun-2025
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. 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 7105653000
Other income 250741000
Total income 7356394000
2 Expenses
(a) Cost of materials consumed 3180748000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0
(d) Employee benefit expense 1089629000
(e) Finance costs 63258000
(f) Depreciation, depletion and amortisation expense 227810000
(f) Other Expenses
1 Other Expenses 793034000 793034000
Total other expenses 793034000
Total expenses 5354479000
3 Total profit before exceptional items and tax 2001915000
4 Exceptional items 0
5 Total profit before tax 2001915000
6 Tax expense
7 Current tax 175497000
8 Deferred tax 16661000
9 Total tax expenses 192158000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 1809757000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 1809757000
17 Other comprehensive income net of taxes 308310000
18 Total Comprehensive Income for the period 2118067000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1709984000
Total profit or loss, attributable to non-controlling interests 99773000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 2018294000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 99773000
21 Details of equity share capital
Paid-up equity share capital 411741000
Face value of equity share capital 1
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 4.15
Diluted earnings (loss) per share from continuing operations 4.15
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 4.15
Diluted earnings (loss) per share from continuing and discontinued operations 4.15
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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


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-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Visa and Consular Services 4606885000 4606885000
2 Digital Services 2498768000 2498768000
Total Segment Revenue 7105653000
Less: Inter segment revenue 0 0
Revenue from operations 7105653000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Visa and Consular Services 1825656000 1825656000
2 Digital Services 239517000 239517000
Total Profit before tax 2065173000
i. Finance cost 63258000 63258000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 2001915000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Visa and Consular Services 23937952000 23937952000
2 Digital Services 6980544000 6980544000
Total Segment Asset 30918496000 30918496000
Un-allocable Assets 0 0
Net Segment Asset 30918496000 30918496000
4 Segment Liabilities
Segment Liabilities
1 Visa and Consular Services 6859897000 6859897000
2 Digital Services 1611341000 1611341000
Total Segment Liabilities 8471238000 8471238000
Un-allocable Liabilities 0 0
Net Segment Liabilities 8471238000 8471238000
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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurements gain/(loss) on defined benefit plans 1305000 1305000
Total Amount of items that will not be reclassified to profit and loss 1305000
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
1 Foreign currency translation reserve 307005000 307005000
Total Amount of items that will be reclassified to profit and loss 307005000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 308310000