Integrated Filing — IndAS
General information about company
| Scrip Code |
539978 |
| NSE Symbol |
QUESS |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE615P01015 |
| Name of company |
QUESS CORP LIMITED |
| Type of company |
Main Board |
| Class of security |
Equity |
| Date of start of financial year |
01-04-2025 |
| Date of end of financial year |
31-03-2026 |
| Date of board meeting when results were approved |
29-10-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
22-10-2025 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Second 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 |
Unaudited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
29-10-2025 18:00:00 |
| End date and time of board meeting |
29-10-2025 19:35:00 |
| 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 |
Not applicable |
Financial Results Ind-AS
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
3,83,160.80 |
7,48,302.60 |
|
Other income |
403.80 |
875.90 |
|
Total income |
3,83,564.60 |
7,49,178.50 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
0.00 |
0.00 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
0.00 |
0.00 |
| (d) |
Employee benefit expense |
3,66,007.90 |
7,09,434.80 |
| (e) |
Finance costs |
1,305.40 |
2,294.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,021.80 |
2,071.20 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
9,483.20 |
24,223.90 |
|
Total other expenses |
9,483.20 |
24,223.90 |
|
Total expenses |
3,77,818.30 |
7,38,023.90 |
| 3 |
Total profit before exceptional items and tax |
5,746.30 |
11,154.60 |
| 4 |
Exceptional items |
0.00 |
(185.10) |
| 5 |
Total profit before tax |
5,746.30 |
10,969.50 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
185.50 |
330.50 |
| 8 |
Deferred tax |
383.60 |
363.20 |
| 9 |
Total tax expenses |
569.10 |
693.70 |
| 10 |
Net movement in regulatory deferral account balances related to profit or loss and
the related deferred tax movement |
0.00 |
0.00 |
| 11 |
Net Profit Loss for the period from
continuing operations |
5,177.20 |
10,275.80 |
| 12 |
Profit (loss) from discontinued operations before tax |
0.00 |
0.00 |
| 13 |
Tax expense of discontinued operations |
0.00 |
0.00 |
| 14 |
Net profit (loss) from discontinued
operation after tax |
0.00 |
0.00 |
| 15 |
Share of profit (loss) of associates and joint ventures accounted for using equity
method |
0.00 |
0.00 |
| 16 |
Total profit (loss) for period |
5,177.20 |
10,275.80 |
| 17 |
Other comprehensive income net of taxes |
182.20 |
1,409.60 |
| 18 |
Total Comprehensive Income for the period |
5,359.40 |
11,685.40 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
5,159.80 |
10,250.70 |
|
Total profit or loss, attributable to non-controlling interests |
17.40 |
25.10 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
181.80 |
1,407.20 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
0.40 |
2.40 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
14,908.50 |
14,908.50 |
|
Face value of equity share capital |
10 |
10 |
| 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 |
3.46 |
6.88 |
|
Diluted earnings (loss) per share from continuing operations |
3.45 |
6.86 |
| 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 |
3.46 |
6.88 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
3.45 |
6.86 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2025 |
| Date of end of reporting period |
30-09-2025 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
11,376.50 |
|
Capital work-in-progress |
0.00 |
|
Investment property |
0.00 |
|
Goodwill |
24,997.80 |
|
Other intangible assets |
222.20 |
|
Intangible assets under development |
15.20 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
0.00 |
|
Non-current financial assets |
|
|
Non-current investments |
0.00 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
9,196.50 |
|
Total non-current financial assets |
9,196.50 |
|
Deferred tax assets (net) |
13,467.80 |
|
Other non-current assets |
40,540.30 |
|
Total non-current assets |
99,816.30 |
| 2 |
Current assets |
|
|
Inventories |
0.00 |
|
Current financial asset |
|
|
Current investments |
0.00 |
|
Trade receivables, current |
1,59,991.30 |
|
Cash and cash equivalents |
24,565.80 |
|
Bank balance other than cash and cash equivalents |
2,766.80 |
|
Loans, current |
37.50 |
|
Other current financial assets |
8,787.20 |
|
Total current financial assets |
1,96,148.60 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
9,312.10 |
|
Total current assets |
2,05,460.70 |
| 3 |
Non-current assets classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
3,05,277.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
14,908.50 |
|
Other equity |
96,594.90 |
|
Total equity attributable to owners of parent |
1,11,503.40 |
|
Non controlling interest |
141.10 |
|
Total equity |
1,11,644.50 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
0.00 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
0.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
0.00 |
|
Total Trade payable |
0.00 |
|
Other non-current financial liabilities |
8,844.20 |
|
Total non-current financial liabilities |
8,844.20 |
|
Provisions, non-current |
25,611.80 |
|
Deferred tax liabilities (net) |
0.00 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
0.00 |
|
Total non-current liabilities |
34,456.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
0.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
0.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
2,922.70 |
|
Total Trade payable |
2,922.70 |
|
Other current financial liabilities |
1,18,660.00 |
|
Total current financial liabilities |
1,21,582.70 |
|
Other current liabilities |
35,652.70 |
|
Provisions, current |
1,080.00 |
|
Current tax liabilities (Net) |
861.10 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
1,59,176.50 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
0.00 |
|
Total liabilities |
1,93,632.50 |
|
Total equity and liabilites |
3,05,277.00 |
|
Disclosure of notes on assets and liabilities |
|
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| Date of end of reporting
period |
30-09-2025 |
30-09-2025 |
| Whether results are audited
or unaudited |
Unaudited |
Unaudited |
| Nature of report standalone or
consolidated |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
General Staffing |
3,31,688.90 |
6,43,896.50 |
| 2 |
Professional staffing |
22,385.40 |
46,801.20 |
| 3 |
Overseas business |
29,038.70 |
57,466.80 |
| 4 |
Digital Platforms |
0.000478 |
0.001381 |
|
Total Segment Revenue |
3,83,160.80 |
7,48,302.60 |
|
Less: Inter segment revenue |
|
|
|
Revenue from operations |
3,83,160.80 |
7,48,302.60 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
General Staffing |
4,618.80 |
9,173.50 |
| 2 |
Professional staffing |
2,733.80 |
5,224.90 |
| 3 |
Overseas business |
1,788.70 |
3,554.40 |
| 4 |
Digital Platforms |
(209.80) |
(441.90) |
|
Total Profit before tax |
8,931.50 |
17,510.90 |
|
i. Finance cost |
1,305.40 |
2,294.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
1,879.80 |
4,247.40 |
|
Profit before tax |
5,746.30 |
10,969.50 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
General Staffing |
1,36,068.50 |
1,36,068.50 |
| 2 |
Professional staffing |
26,088.70 |
26,088.70 |
| 3 |
Overseas business |
42,807.00 |
42,807.00 |
| 4 |
Digital Platforms |
137.50 |
137.50 |
|
Total Segment Asset |
2,05,101.70 |
2,05,101.70 |
|
Un-allocable Assets |
1,00,175.30 |
1,00,175.30 |
|
Net Segment Asset |
3,05,277.00 |
3,05,277.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
General Staffing |
1,48,734.90 |
1,48,734.90 |
| 2 |
Professional staffing |
13,765.10 |
13,765.10 |
| 3 |
Overseas business |
15,777.30 |
15,777.30 |
| 4 |
Digital Platforms |
419.90 |
419.90 |
|
Total Segment Liabilities |
1,78,697.20 |
1,78,697.20 |
|
Un-allocable Liabilities |
14,935.30 |
14,935.30 |
|
Net Segment Liabilities |
1,93,632.50 |
1,93,632.50 |
|
Disclosure of notes on segments |
|
Other Comprehensive Income
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| 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 |
Re-measurement losses on defined benefit plans |
(661.20) |
(1,204.20) |
|
Total Amount of items that will not be reclassified to profit and loss |
(661.20) |
(1,204.20) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(167.00) |
(303.40) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Foreign exchange differences on translating financial statements of foreign operations |
676.40 |
2,310.40 |
|
Total Amount of items that will be reclassified to profit and loss |
676.40 |
2,310.40 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
182.20 |
1,409.60 |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
10,969.50 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
0.00 |
|
Adjustments for decrease (increase) in inventories |
0.00 |
|
Adjustments for decrease (increase) in trade receivables, current |
0.00 |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
0.00 |
|
Adjustments for decrease (increase) in other non-current assets |
0.00 |
|
Adjustments for other financial assets, non-current |
0.00 |
|
Adjustments for other financial assets, current |
0.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
0.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
0.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
0.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
0.00 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
0.00 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
0.00 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
0.00 |
|
Adjustments for share-based payments |
0.00 |
|
Adjustments for fair value losses (gains) |
0.00 |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
0.00 |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
4,864.20 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
4,864.20 |
|
Net cash flows from (used in)
operations |
15,833.70 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
15,833.70 |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
0.00 |
|
Cash flows used in obtaining control of subsidiaries or other businesses |
0.00 |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
0.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
0.00 |
|
Other cash receipts from sales of interests in joint ventures |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
0.00 |
|
Cash receipts from share of profits of partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Cash payment for investment in partnership firm or association of persons or
limited liability partnerships |
0.00 |
|
Proceeds from sales of property, plant and equipment |
0.00 |
|
Purchase of property, plant and equipment |
0.00 |
|
Proceeds from sales of investment property |
0.00 |
|
Purchase of investment property |
0.00 |
|
Proceeds from sales of intangible assets |
0.00 |
|
Purchase of intangible assets |
0.00 |
|
Proceeds from sales of intangible assets under development |
0.00 |
|
Purchase of intangible assets under development |
0.00 |
|
Proceeds from sales of goodwill |
0.00 |
|
Purchase of goodwill |
0.00 |
|
Proceeds from biological assets other than bearer plants |
0.00 |
|
Purchase of biological assets other than bearer plants |
0.00 |
|
Proceeds from government grants |
0.00 |
|
Proceeds from sales of other long-term assets |
0.00 |
|
Purchase of other long-term assets |
0.00 |
|
Cash advances and loans made to other parties |
0.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
0.00 |
|
Cash payments for future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Cash receipts from future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Dividends received |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(3,445.40) |
|
Net cash flows from (used in)
investing activities |
(3,445.40) |
|
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
0.00 |
|
Payments from changes in ownership interests in subsidiaries |
0.00 |
|
Proceeds from issuing shares |
0.00 |
|
Proceeds from issuing other equity instruments |
0.00 |
|
Payments to acquire or redeem entity's shares |
0.00 |
|
Payments of other equity instruments |
0.00 |
|
Proceeds from exercise of stock options |
0.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
0.00 |
|
Repayments of borrowings |
0.00 |
|
Payments of lease liabilities |
0.00 |
|
Dividends paid |
0.00 |
|
Interest paid |
0.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(12,935.50) |
|
Net cash flows from (used in)
financing activities |
(12,935.50) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(547.20) |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
201.20 |
|
Net increase (decrease) in cash
and cash equivalents |
(346.00) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
24,911.80 |
|
Cash and cash equivalents cash
flow statement at end of period |
24,565.80 |