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 |
01-04-2025 |
| Date of end of financial year |
31-03-2026 |
| Date of board meeting when results were approved |
19-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
14-05-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Fourth quarter |
| Nature of report standalone or consolidated |
Consolidated |
| Whether results are audited or unaudited for the quarter ended |
Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended |
Audited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
19-05-2026 16:50:00 |
| End date and time of board meeting |
19-05-2026 20:15:00 |
| 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 |
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 |
01-01-2026 |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
81,456.42 |
2,99,821.51 |
|
Other income |
3,040.01 |
9,515.60 |
|
Total income |
84,496.43 |
3,09,337.11 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
39,178.57 |
1,38,172.74 |
| (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 |
12,491.34 |
46,556.27 |
| (e) |
Finance costs |
565.13 |
2,323.96 |
| (f) |
Depreciation, depletion and amortisation expense
|
2,510.45 |
9,365.01 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
9,395.36 |
33,205.17 |
|
Total other expenses |
9,395.36 |
33,205.17 |
|
Total expenses |
64,140.85 |
2,29,623.15 |
| 3 |
Total profit before exceptional items and tax |
20,355.58 |
79,713.96 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
20,355.58 |
79,713.96 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
1,948.78 |
7,314.75 |
| 8 |
Deferred tax |
(283.21) |
19.19 |
| 9 |
Total tax expenses |
1,665.57 |
7,333.94 |
| 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 |
18,690.01 |
72,380.02 |
| 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 |
18,690.01 |
72,380.02 |
| 17 |
Other comprehensive income net of taxes |
10,821.19 |
17,782.47 |
| 18 |
Total Comprehensive Income for the period |
29,511.20 |
90,162.49 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
17,779.56 |
68,669.78 |
|
Total profit or loss, attributable to non-controlling interests |
910.45 |
3,710.24 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
28,587.98 |
86,453.49 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
923.22 |
3,709.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
4,117.41 |
4,117.41 |
|
Face value of equity share capital |
1 |
1 |
| 27 |
Details of debt securities |
|
| 22 |
Reserves excluding revaluation reserve |
|
0.00 |
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
4.32 |
16.68 |
|
Diluted earnings (loss) per share from continuing operations |
4.31 |
16.64 |
| 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 |
4.32 |
16.68 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
4.31 |
16.64 |
| 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 |
31-03-2026 |
| Whether results are audited or unaudited |
Audited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
45,249.86 |
|
Capital work-in-progress |
194.54 |
|
Investment property |
0.00 |
|
Goodwill |
1,21,283.10 |
|
Other intangible assets |
4,071.87 |
|
Intangible assets under development |
1,457.83 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
0.00 |
|
Non-current financial assets |
|
|
Non-current investments |
2,084.00 |
|
Trade receivables, non-current |
|
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
|
| 1 |
Other financial assets |
16,943.46 |
|
Total of other non-current financial assets |
16,943.46 |
|
Total non-current financial assets |
19,027.46 |
|
Deferred tax assets (net) |
834.05 |
|
Other non-current assets |
|
| 1 |
Non current tax assets (net) |
1,991.00 |
|
Total of other non-current assets |
1,991.00 |
|
Total non-current assets |
1,94,109.71 |
| 2 |
Current assets |
|
|
Inventories |
87.01 |
|
Current financial asset |
|
|
Current investments |
33,075.98 |
|
Trade receivables, current |
17,057.15 |
|
Cash and cash equivalents |
49,416.41 |
|
Bank balance other than cash and cash equivalents |
68,761.66 |
|
Loans, current |
0.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
8,499.40 |
|
Total current financial assets |
1,76,810.60 |
|
Current tax assets (net) |
|
|
Other current assets |
|
| 1 |
Other current assets |
6,002.70 |
|
Total of other current assets |
6,002.70 |
|
Total current assets |
1,82,900.31 |
| 3 |
Non-current assets classified as held for sale |
|
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
|
|
Total assets |
3,77,010.02 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
4,117.41 |
|
Other equity |
2,42,229.04 |
|
Total equity attributable to owners of parent |
2,46,346.45 |
|
Non controlling interest |
32,020.00 |
|
Total equity |
2,78,366.45 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
17,802.69 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
|
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
|
|
Total Trade payable |
|
|
Other non-current financial liabilities |
|
| 1 |
Lease liabilties |
14,934.21 |
| 2 |
Other financial liabilities |
60.60 |
|
Total of other non-current financial liabilities |
14,994.81 |
|
Total non-current financial liabilities |
32,797.50 |
|
Provisions, non-current |
1,478.58 |
|
Deferred tax liabilities (net) |
1,596.61 |
|
Deferred government grants, Non-current |
|
|
Other non-current liabilities |
|
|
Total of other non-current liabilities |
|
|
Total non-current liabilities |
35,872.69 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
5,253.25 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
312.84 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
14,958.22 |
|
Total Trade payable |
15,271.06 |
|
Other current financial liabilities |
|
| 1 |
Lease liabilties |
5,067.37 |
| 2 |
Other financial liabilities |
20,702.50 |
|
Total of other current financial liabilities |
25,769.87 |
|
Total current financial liabilities |
46,294.18 |
|
Other current liabilities |
16,287.07 |
| 1 |
Other current liabilities |
16,287.07 |
|
Total of other current liabilities |
16,287.07 |
|
Provisions, current |
189.63 |
|
Current tax liabilities (Net) |
|
|
Deferred government grants, Current |
|
|
Total current liabilities |
62,770.88 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
|
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
|
|
Total liabilities |
98,643.57 |
|
Total equity and liabilites |
3,77,010.02 |
|
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 |
01-01-2026 |
01-04-2025 |
| Date of end of reporting
period |
31-03-2026 |
31-03-2026 |
| Whether results are audited
or unaudited |
Audited |
Audited |
| Nature of report standalone or
consolidated |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Visa and consular services |
47,172.01 |
1,84,030.39 |
| 2 |
Digital services |
34,284.41 |
1,15,791.12 |
|
Total Segment Revenue |
81,456.42 |
2,99,821.51 |
|
Less: Inter segment revenue |
|
|
|
Revenue from operations |
81,456.42 |
2,99,821.51 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Visa and consular services |
18,449.01 |
72,511.92 |
| 2 |
Digital services |
2,471.70 |
9,526.00 |
|
Total Profit before tax |
20,920.71 |
82,037.92 |
|
i. Finance cost |
565.13 |
2,323.96 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
|
|
|
Profit before tax |
20,355.58 |
79,713.96 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Visa and consular services |
3,12,868.15 |
3,12,868.15 |
| 2 |
Digital services |
64,141.87 |
64,141.87 |
|
Total Segment Asset |
3,77,010.02 |
3,77,010.02 |
|
Un-allocable Assets |
0.00 |
0.00 |
|
Net Segment Asset |
3,77,010.02 |
3,77,010.02 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Visa and consular services |
79,353.24 |
79,353.24 |
| 2 |
Digital services |
19,290.33 |
19,290.33 |
|
Total Segment Liabilities |
98,643.57 |
98,643.57 |
|
Un-allocable Liabilities |
0.00 |
0.00 |
|
Net Segment Liabilities |
98,643.57 |
98,643.57 |
|
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 |
01-01-2026 |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
Audited |
| 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-measurements gain/(loss) on defined benefit plans |
97.07 |
79.40 |
|
Total Amount of items that will not be reclassified to profit and loss |
97.07 |
79.40 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
27.02 |
12.27 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Foreign currency translation reserve |
10,751.14 |
17,715.34 |
|
Total Amount of items that will be reclassified to profit and loss |
10,751.14 |
17,715.34 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
10,821.19 |
17,782.47 |
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 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
79,713.96 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
2,323.96 |
|
Adjustments for decrease (increase) in inventories |
(38.35) |
|
Adjustments for decrease (increase) in trade receivables, current |
(3,655.35) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(3,152.78) |
|
Adjustments for decrease (increase) in other non-current assets |
0.00 |
|
Adjustments for other financial assets, non-current |
(274.94) |
|
Adjustments for other financial assets, current |
1,693.25 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
322.55 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
2,146.15 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
9,365.01 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
185.83 |
|
Adjustments for provisions, non-current |
310.57 |
|
Adjustments for other financial liabilities, current |
1,754.37 |
|
Adjustments for other financial liabilities, non-current |
(5.35) |
|
Adjustments for unrealised foreign exchange losses gains |
13,713.86 |
|
Adjustments for dividend income |
0.14 |
|
Adjustments for interest income |
0.00 |
|
Adjustments for share-based payments |
709.61 |
|
Adjustments for fair value losses (gains) |
(506.35) |
|
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) |
24,891.90 |
|
Net cash flows from (used in)
operations |
1,04,605.86 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
(5,645.62) |
|
Income taxes paid (refund) |
8,182.64 |
|
Other inflows (outflows) of cash |
(484.12) |
|
Net cash flows from (used in)
operating activities |
90,293.48 |
|
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 |
3,093.67 |
|
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 |
1,090.64 |
|
Proceeds from sales of property, plant and equipment |
0.00 |
|
Purchase of property, plant and equipment |
13,709.17 |
|
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 |
4,609.16 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(31,324.94) |
|
Net cash flows from (used in)
investing activities |
(44,609.26) |
|
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 |
1,583.19 |
|
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 |
3,865.96 |
|
Payments of lease liabilities |
5,492.14 |
|
Dividends paid |
13,001.84 |
|
Interest paid |
522.98 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(88.19) |
|
Net cash flows from (used in)
financing activities |
(24,554.30) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
21,129.92 |
|
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 |
21,129.92 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
28,286.49 |
|
Cash and cash equivalents cash
flow statement at end of period |
49,416.41 |
Details of Impact of Audit Qualification
Amount in (Lakhs)
| Whether results are audited or unaudited |
Audited |
| 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 |
SS KOTHARI MEHTA & Co. LLP |
Yes |
31-08-2025 |