Integrated Filing — IndAS



General information about company

Scrip Code 544414
NSE Symbol BLUSPRING
MSEI Symbol NOTLISTED
ISIN INE0U4101014
Name of company BLUSPRING ENTERPRISES 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 06-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-10-2025
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 Standalone
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 Single segment
Description of single segment Single Segment
Start date and time of board meeting 06-11-2025   15:45:00
End date and time of board meeting 06-11-2025   18:15:00
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 Declaration of unmodified opinion
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 01-04-2025
Indicate Company website link for updated RPT policy of the Company https://bluspring.com/wp-content/uploads/2025/05/8.-_Policy-on-Criterial-for-determining-RPT.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There is no defaults on Loans and Debt Securities applicable to the entity



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 Standalone Standalone
1 Income
Revenue from operations 58,461.20 1,12,498.50
Other income 311.10 570.70
Total income 58,772.30 1,13,069.20
2 Expenses
(a) Cost of materials consumed 6,625.20 12,413.20
(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 45,274.90 87,807.80
(e) Finance costs 429.50 834.10
(f) Depreciation, depletion and amortisation expense 717.50 1,421.70
(f) Other Expenses
1 Other Expenses 5,564.10 10,392.30
Total other expenses 5,564.10 10,392.30
Total expenses 58,611.20 1,12,869.10
3 Total profit before exceptional items and tax 161.10 200.10
4 Exceptional items 0.00 (127.10)
5 Total profit before tax 161.10 73.00
6 Tax expense
7 Current tax 784.20 1,034.20
8 Deferred tax (1,238.90) (1,706.90)
9 Total tax expenses (454.70) (672.70)
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 615.80 745.70
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 615.80 745.70
17 Other comprehensive income net of taxes (353.40) (780.30)
18 Total Comprehensive Income for the period 262.40 (34.60)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 14,894.90 14,894.90
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 0.41 0.5
Diluted earnings (loss) per share from continuing operations 0.41 0.5
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 0.41 0.5
Diluted earnings (loss) per share from continuing and discontinued operations 0.41 0.5
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


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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 3,769.30
Capital work-in-progress 0.00
Investment property 0.00
Goodwill 27,674.00
Other intangible assets 1,252.10
Intangible assets under development 3.80
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 29,358.10
Trade receivables, non-current 0.00
Loans, non-current 11,733.20
Other non-current financial assets 2,592.50
Total non-current financial assets 43,683.80
Deferred tax assets (net) 0.00
Other non-current assets 1,010.80
Total non-current assets 77,393.80
2 Current assets
Inventories 548.70
Current financial asset
Current investments 0.00
Trade receivables, current 63,462.90
Cash and cash equivalents 87.00
Bank balance other than cash and cash equivalents 0.00
Loans, current 0.00
Other current financial assets 3,158.30
Total current financial assets 66,708.20
Current tax assets (net) 1,121.20
Other current assets 2,589.50
Total current assets 70,967.60
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 1,48,361.40
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 14,894.90
Other equity 71,645.00
Total equity attributable to owners of parent 86,539.90
Non controlling interest
Total equity 86,539.90
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 1,989.50
Total non-current financial liabilities 1,989.50
Provisions, non-current 7,869.90
Deferred tax liabilities (net) 506.00
Deferred government grants, Non-current 0.00
Other non-current liabilities 0.00
Total non-current liabilities 10,365.40
Current liabilities
Current financial liabilities
Borrowings, current 13,100.30
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 813.40
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,087.60
Total Trade payable 1,901.00
Other current financial liabilities 30,658.90
Total current financial liabilities 45,660.20
Other current liabilities 4,307.80
Provisions, current 1,488.10
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 51,456.10
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 61,821.50
Total equity and liabilites 1,48,361.40
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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement gain/(loss) on defined benefit plans (471.90) (1,042.80)
Total Amount of items that will not be reclassified to profit and loss (471.90) (1,042.80)
2 Income tax relating to items that will not be reclassified to profit or loss (118.50) (262.50)
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income (353.40) (780.30)



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 Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 73.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 834.10
Adjustments for decrease (increase) in inventories 85.20
Adjustments for decrease (increase) in trade receivables, current (16,913.40)
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 (3,110.80)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (1,245.90)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 9,309.60
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 1,421.70
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 1,124.30
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 1.10
Adjustments for dividend income 0.00
Adjustments for interest income 566.80
Adjustments for share-based payments 189.00
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 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (8,871.90)
Net cash flows from (used in) operations (8,798.90)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 1,497.90
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (10,296.80)
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 461.50
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 4,294.80
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 648.40
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 954.60
Net cash flows from (used in) investing activities (3,153.30)
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 9,899.90
Repayments of borrowings 0.00
Payments of lease liabilities 372.10
Dividends paid 0.00
Interest paid 475.50
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 9,052.30
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (4,397.80)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (4,397.80)
Cash and cash equivalents cash flow statement at beginning of period 4,484.80
Cash and cash equivalents cash flow statement at end of period 87.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Deloitte Haskins & Sells Yes 30-04-2028


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Bluspring Enterprises Limited Vedang Cellular Services Private Limited Subsidiaries of Bluspring Sale of goods or services 127.20 No Remarks by Audit Committee 44.60 165.60 211.90
2 Bluspring Enterprises Limited Monster.com (India) Private Limited Subsidiaries of Bluspring Sale of goods or services 70.40 No Remarks by Audit Committee 7.70 2,341.50 2,101.20
3 Bluspring Enterprises Limited Trimax Smart Infraprojects Private Limited Subsidiaries of Bluspring Sale of goods or services 869.00 No Remarks by Audit Committee 1.50 0.40 1.90
4 Bluspring Enterprises Limited Terrier Security Services (India) Private Limited Subsidiaries of Bluspring Sale of goods or services 402.20 No Remarks by Audit Committee 105.40 571.90 673.30
5 Bluspring Enterprises Limited Net Resources Investments Private Limited Entity controlled by promoters and promoter group Sale of goods or services 17.60 No Remarks by Audit Committee 6.40 0.00 1.10
6 Bluspring Enterprises Limited Thomas Cook (India) Limited Entity controlled by promoters and promoter group Sale of goods or services 663.30 No Remarks by Audit Committee 195.90 101.00 83.40
7 Bluspring Enterprises Limited Fairbridge Capital Private Limited Entity controlled by promoters and promoter group Sale of goods or services 16.20 No Remarks by Audit Committee 4.10 1.90 0.80
8 Bluspring Enterprises Limited Alldigi Tech Limited Entity controlled by promoters and promoter group Sale of goods or services 628.70 No Remarks by Audit Committee 133.10 78.00 62.10
9 Bluspring Enterprises Limited BDC Digiphoto Imaging Solutions Private Limited Entity controlled by promoters and promoter group Sale of goods or services 12.70 No Remarks by Audit Committee 2.60 0.90 1.60
10 Bluspring Enterprises Limited TC Tours Limited Entity controlled by promoters and promoter group Sale of goods or services 86.90 No Remarks by Audit Committee 24.30 12.80 10.80
11 Bluspring Enterprises Limited Travel Corporation (India) Limited Entity controlled by promoters and promoter group Sale of goods or services 1.70 No Remarks by Audit Committee 2.20 1.60 0.80
12 Bluspring Enterprises Limited SOTC Travel Limited Entity controlled by promoters and promoter group Sale of goods or services 295.20 No Remarks by Audit Committee 92.30 39.50 32.60
13 Bluspring Enterprises Limited Digitide Solutions Limited Entity controlled by promoters and promoter group Sale of goods or services 900.00 No Remarks by Audit Committee 416.40 0.00 415.00
14 Bluspring Enterprises Limited Qdigi Services Limited Entity controlled by promoters and promoter group Sale of goods or services 18.30 No Remarks by Audit Committee 23.50 11.30 16.50
15 Bluspring Enterprises Limited CSB Bank Limited Entity controlled by promoters and promoter group Sale of goods or services 2,113.20 No Remarks by Audit Committee 899.60 331.80 604.70
16 Bluspring Enterprises Limited Quess Corp Limited Entity controlled by promoters and promoter group Sale of goods or services 25,000.00 No Remarks by Audit Committee 313.70 0.00 3,287.40 Textual Information(1)
17 Bluspring Enterprises Limited Quess Corp Limited Entity controlled by promoters and promoter group Purchase of goods or services 7,500.00 No Remarks by Audit Committee 302.00 0.00 3,592.00 Textual Information(2)
18 Bluspring Enterprises Limited Terrier Security Services (India) Private Limited Subsidiaries of Bluspring Purchase of goods or services 6,930.50 No Remarks by Audit Committee 2,135.80 1,412.50 1,858.20
19 Bluspring Enterprises Limited Net Resources Investments Private Limited Entity controlled by promoters and promoter group Purchase of goods or services 703.50 No Remarks by Audit Committee 179.60 0.00 0.00
20 Bluspring Enterprises Limited Alldigi Tech Limited Entity controlled by promoters and promoter group Purchase of goods or services 200.90 No Remarks by Audit Committee 3.30 0.00 3.00
21 Bluspring Enterprises Limited Go Digit General Insurance Limited Entity controlled by promoters and promoter group Purchase of goods or services 84.60 No Remarks by Audit Committee 21.10 0.00 0.00
22 Bluspring Enterprises Limited Monster.com (India) Private Limited Subsidiaries of Bluspring Loan 15,000.00 No Remarks by Audit Committee 3,823.00 3,591.00 7,497.10 Loan 9.00 Repayable on Demand Unsecured Business Purpose
23 Bluspring Enterprises Limited Trimax Smart Infraprojects Private Limited Subsidiaries of Bluspring Advance 100.00 No Remarks by Audit Committee 0.90 4.10 0.70 Advance 0 Repayable on Demand Unsecured Business Purpose Textual Information(3)
24 Bluspring Enterprises Limited Trimax Smart Infraprojects Private Limited Subsidiaries of Bluspring Advance 100.00 No Remarks by Audit Committee 4.30 4.10 0.70 Advance 0 Repayable on Demand Unsecured Business Purpose Textual Information(4)
25 Bluspring Enterprises Limited Monster.com (India) Private Limited Subsidiaries of Bluspring Any other transaction Interest income on loans given to subsidiaries 600.00 No Remarks by Audit Committee 270.00 0.00 0.00
26 Bluspring Enterprises Limited Terrier Security Services (India) Private Limited Subsidiaries of Bluspring Any other transaction Interest income on loans given to subsidiaries 500.00 No Remarks by Audit Committee 191.10 0.00 0.00
27 Bluspring Enterprises Limited Vedang Cellular Services Private Limited Subsidiaries of Bluspring Any other transaction Corporate Guarantee income 100.00 No Remarks by Audit Committee 25.00 5,000.00 5,000.00
28 Bluspring Enterprises Limited Monster.com (India) Private Limited Subsidiaries of Bluspring Any other transaction Corporate Guarantee income 100.00 No Remarks by Audit Committee 25.00 5,000.00 5,000.00
29 Bluspring Enterprises Limited Terrier Security Services (India) Private Limited Subsidiaries of Bluspring Any other transaction Corporate Guarantee income 100.00 No Remarks by Audit Committee 42.50 8,500.00 8,500.00
30 Bluspring Enterprises Limited Quess Corp Limited Entity controlled by promoters and promoter group Any other transaction This pertains to demerger settlement payables like collection received from their customers for previous year 4,000.00 No Remarks by Audit Committee 1,907.00 0.00 1,888.70
31 Bluspring Enterprises Limited Digitide Solutions Limited Entity controlled by promoters and promoter group Any other transaction This pertains to demerger settlement payables like collection received from their customers for previous year 200.00 No Remarks by Audit Committee 0.00 0.00 11.60
32 Bluspring Enterprises Limited Billion Careers Private Limited Entity controlled by promoters and promoter group Purchase of goods or services 155.80 No Remarks by Audit Committee 50.80 0.00 49.80
33 Bluspring Enterprises Limited Billion Careers Private Limited Entity controlled by promoters and promoter group Sale of goods or services 100.00 No Remarks by Audit Committee 0.40 0.00 0.00
34 Terrier Security Services (India) Private Limited Vedang Cellular Services Private Limited Subsidiaries of Bluspring Sale of goods or services 25.00 No Remarks by Audit Committee 2.30 2.00 3.00
35 Terrier Security Services (India) Private Limited Monster.com (India) Private Limited Subsidiaries of Bluspring Sale of goods or services 20.00 No Remarks by Audit Committee 4.80 2.00 2.50
36 Terrier Security Services (India) Private Limited Net Resources Investments Private limited Entity controlled by promoters and promoter group Sale of goods or services 10.00 No Remarks by Audit Committee 4.70 4.60 5.10
37 Terrier Security Services (India) Private Limited Thomas Cook (India) Limited Entity controlled by promoters and promoter group Sale of goods or services 600.00 No Remarks by Audit Committee 265.00 69.70 67.90
38 Terrier Security Services (India) Private Limited TC Tours Limited Entity controlled by promoters and promoter group Sale of goods or services 100.00 No Remarks by Audit Committee 41.00 8.20 7.50
39 Terrier Security Services (India) Private Limited SOTC Travel Limited Entity controlled by promoters and promoter group Sale of goods or services 100.00 No Remarks by Audit Committee 50.40 16.90 16.60
40 Terrier Security Services (India) Private Limited Quess Corp Limited Entity controlled by promoters and promoter group Sale of goods or services 5,900.00 No Remarks by Audit Committee 344.30 779.30 276.60
41 Terrier Security Services (India) Private Limited Quess Corp Limited Entity controlled by promoters and promoter group Purchase of goods or services 700.00 No Remarks by Audit Committee 57.50 0.00 67.90
42 Terrier Security Services (India) Private Limited Digitide Solutions Limited Entity controlled by promoters and promoter group Sale of goods or services 1,000.00 No Remarks by Audit Committee 302.00 146.10 302.00
43 Terrier Security Services (India) Private Limited Digitide Solutions Limited Entity controlled by promoters and promoter group Any other transaction Trade payables Audit Committee approval Not Applicable 0.00 3.30 0.00
44 Terrier Security Services (India) Private Limited Alldigi Tech Limited Entity controlled by promoters and promoter group Sale of goods or services 400.00 No Remarks by Audit Committee 126.10 77.40 41.40
45 Monster.com (India) Private Limited Monster.com.SG Pte. Limited Subsidiaries of Bluspring Advance Audit Committee approval Not Applicable 0.00 114.10 122.70 Advance 0 Repayable on Demand Unsecured Business Purpose Textual Information(5)
46 Monster.com (India) Private Limited Monster.com.SG Pte. Limited Subsidiaries of Bluspring Sale of goods or services Audit Committee approval Not Applicable 117.60 895.70 1,022.70
47 Monster.com (India) Private Limited Agensi Pekerjaan Monster Malaysia Sdn Bhd Subsidiaries of Bluspring Sale of goods or services Audit Committee approval Not Applicable 55.90 389.80 455.10
48 Monster.com (India) Private Limited Monster.com.HK Limited Subsidiaries of Bluspring Sale of goods or services Audit Committee approval Not Applicable 0.00 0.70 0.70
49 Monster.com.HK Limited Monster.com.SG Pte. Limited Subsidiaries of Bluspring Advance Audit Committee approval Not Applicable 0.00 59.70 72.60 Advance 0 Repayable on Demand Unsecured Business Purpose Textual Information(6)
50 Monster.com.HK Limited Agensi Pekerjaan Monster Malaysia Sdn Bhd Subsidiaries of Bluspring Purchase of goods or services Audit Committee approval Not Applicable 0.00 145.60 151.20
51 Agensi Pekerjaan Monster Malaysia Sdn Bhd Monster.com.SG Pte. Limited Subsidiaries of Bluspring Sale of goods or services Audit Committee approval Not Applicable 0.00 212.30 234.80
52 Monster.com (India) Private Limited Quesscorp Manpower Supply Services L.L.C Entities controlled by Promoter and Promoter Group Purchase of goods or services Audit Committee approval Not Applicable 1.50 0.50 2.00
53 Monster.com (India) Private Limited Quess Corp Limited Entities controlled by Promoter and Promoter Group Purchase of goods or services Audit Committee approval Not Applicable 270.30 0.00 318.70
54 Monster.com (India) Private Limited Quess Corp Limited Entities controlled by Promoter and Promoter Group Sale of goods or services Audit Committee approval Not Applicable 29.40 1.40 1.40
55 Monster.com (India) Private Limited Alldigi Tech Limited Entities controlled by Promoter and Promoter Group Any other transaction Payables Unsecured Audit Committee approval Not Applicable 0.00 0.20 0.00
56 Vedang Cellular Services Private Limited Quess Corp Limited Entities controlled by Promoter and Promoter Group Purchase of goods or services 500.00 No Remarks by Audit Committee 8.00 0.70 10.10
Total value of transaction during the reporting period 12,935.90



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Textual Information(1) The transactions excludes invoices raised by Bluspring Enterprise Limited (Bluspring) to Quess Corp Ltd. (Quess) for transfer of revenue from Quess to Bluspring for contracts which are not novated in the name of Bluspring as a part of Demerger Scheme approved by NCLT on March 17, 2025. Revenue for these contracts are booked by Bluspring , while Quess is netting off Revenue booked for Bluspring customer and cost booked for invoice raised by Bluspring for the same, since Quess is not acting as a principal to these contracts.
Textual Information(2) The transactions excludes invoices to be raised by Quess Corp Ltd. (Quess) to Bluspring Enterprise Limited (Bluspring) for expenses paid by Quess for Bluspring for contracts which are not novated in the name of Bluspring as a part of Demerger Scheme approved by NCLT on March 17, 2025. Cost for these contracts are booked by Bluspring , while Quess is netting off revneue and Costs booked for Bluspring customer , since Quess is not acting as a principal to these contracts.
Textual Information(3) Advance given to subsidiary
Textual Information(4) Advance repaid by subsidiary
Textual Information(5) Advance received
Textual Information(6) Advance received