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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 30-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-10-2026
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 30-10-2026   18:00:00
End date and time of board meeting 30-10-2026   19:30:00
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
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 04-05-2026
Indicate Company website link for updated RPT policy of the Company https://www.quesscorp.com/wp-content/uploads/2026/02/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
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 4,07,629.60 7,92,457.70
Other income 1,283.50 5,148.60
Total income 4,08,913.10 7,97,606.30
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 3,90,057.60 7,56,785.00
(e) Finance costs 1,370.40 2,756.60
(f) Depreciation, depletion and amortisation expense 895.80 1,807.50
(f) Other Expenses
1 Other Expenses 10,724.20 22,239.30
Total other expenses 10,724.20 22,239.30
Total expenses 4,03,048.00 7,83,588.40
3 Total profit before exceptional items and tax 5,865.10 14,017.90
4 Exceptional items 441.20 342.50
5 Total profit before tax 6,306.30 14,360.40
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax (1,341.40) (1,154.90)
9 Total tax expenses (1,341.40) (1,154.90)
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 7,647.70 15,515.30
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 7,647.70 15,515.30
17 Other comprehensive income net of taxes (1,152.10) (1,812.70)
18 Total Comprehensive Income for the period 6,495.60 13,702.60
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 14,938.60 14,938.60
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 5.18 10.46
Diluted earnings (loss) per share from continuing operations 5.08 10.29
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 5.18 10.46
Diluted earnings (loss) per share from continuing and discontinued operations 5.08 10.29
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
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 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 11,316.00
Capital work-in-progress 0.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 1,003.50
Intangible assets under development 157.10
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 24,323.30
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other financial assets 4,817.60
Total of other non-current financial assets 4,817.60
Total non-current financial assets 29,140.90
Deferred tax assets (net) 15,870.40
Other non-current assets
1 Income tax assets (net) 16,076.90
2 Other non-current assets 4,915.50
Total of other non-current assets 20,992.40
Total non-current assets 78,480.30
2 Current assets
Inventories 0.00
Current financial asset
Current investments 1,999.40
Trade receivables, current 70,010.10
Cash and cash equivalents 33,751.30
Bank balance other than cash and cash equivalents 1,884.90
Loans, current 156.90
Other current financial assets
Total of other current financial assets 7,307.70
Total current financial assets 1,15,110.30
Current tax assets (net)
Other current assets
1 Other current assets 7,830.90
2 Trade receivables,unbilled 1,21,070.10
Total of other current assets 1,28,901.00
Total current assets 2,44,011.30
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 3,22,491.60
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 14,938.60
Other equity 79,251.00
Total equity attributable to owners of parent 94,189.60
Non controlling interest
Total equity 94,189.60
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 Lease liabilities 9,556.10
Total of other non-current financial liabilities 9,556.10
Total non-current financial liabilities 9,556.10
Provisions, non-current 61,181.70
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 70,737.80
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1,056.10
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 580.20
Total Trade payable 1,636.30
Other current financial liabilities
1 Lease liabilities 2,302.20
2 Other financial liabilities 1,21,594.40
Total of other current financial liabilities 1,23,896.60
Total current financial liabilities 1,25,532.90
Other current liabilities 31,862.20
1 Income tax liabilities (net) 0.00
2 Current provisions 0.00
3 Other current liabilities 31,862.20
Total of other current liabilities 31,862.20
Provisions, current 0.00
Current tax liabilities (Net) 169.10
Deferred government grants, Current
Total current liabilities 1,57,564.20
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 2,28,302.00
Total equity and liabilites 3,22,491.60
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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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 Re-measurement losses on defined benefit plans (1,539.60) (2,422.40)
2 0 0.00 0.00
Total Amount of items that will not be reclassified to profit and loss (1,539.60) (2,422.40)
2 Income tax relating to items that will not be reclassified to profit or loss (387.50) (609.70)
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 (1,152.10) (1,812.70)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
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 14,360.40
Adjustments for reconcile profit (loss)
Adjustments for finance costs 2,756.60
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current (54,268.70)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (3,320.20)
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 (119.40)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 55,799.50
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 1,807.50
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 1,368.40
Adjustments for interest income 2,521.60
Adjustments for share-based payments 781.30
Adjustments for fair value losses (gains) (109.70)
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) 22,692.20
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) 22,129.10
Net cash flows from (used in) operations 36,489.50
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 36,489.50
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 2,28,674.70
Other cash payments to acquire equity or debt instruments of other entities 2,25,248.40
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 364.00
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 119.90
Cash receipts from repayment of advances and loans made to other parties 384.90
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 1,368.40
Interest received 133.80
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 677.10
Net cash flows from (used in) investing activities 5,506.60
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 5.50
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 0.00
Payments of lease liabilities 1,765.30
Dividends paid 8,950.80
Interest paid 791.60
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (4,514.40)
Net cash flows from (used in) financing activities (16,016.60)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 25,979.50
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 25,979.50
Cash and cash equivalents cash flow statement at beginning of period 7,771.80
Cash and cash equivalents cash flow statement at end of period 33,751.30





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 Billion Careers Private Limited Bluspring Enterprises Limited First party is wholly owned subsidiary and counter party is Entity controlled by promoters and promoter group Sale of goods or services 128.00 No remarks by audit committee 63.80 38.20 0.00
2 Billion Careers Private Limited Digitide Solutions Limited First party is wholly owned subsidiary and counter party is Entity controlled by promoters and promoter group Sale of goods or services 8.00 No remarks by audit committee 2.10 5.80 0.00
3 Billion Careers Private Limited Digitide Solutions Limited First party is wholly owned subsidiary and counter party is Entity controlled by promoters and promoter group Purchase of goods or services 50.00 No remarks by audit committee 18.90 1.90 0.00
4 Billion Careers Private Limited Quess Corp Lanka (Private) Limited Wholly-owned Subsidiary Sale of goods or services 301.00 No remarks by audit committee 0.60 0.10 0.00
5 Billion Careers Private Limited Quess Foundation First party is wholly owned subsidiary and counter party is Charitable trust for CSR activities Sale of goods or services 1.00 No remarks by audit committee 0.20 0.00 0.00
6 Billion Careers Private Limited Quessglobal (Malaysia) Sdn. Bhd. Wholly-owned Subsidiary Sale of goods or services 0.00 No remarks by audit committee 2.00 6.40 0.00
7 Quess (Phillippines) Corp Quess Recruit Inc. First party is a wholly owned subsidiary, and the counter party is an associate company Advance 1,199.80 No remarks by audit committee 0.00 487.70 487.70
8 Quess (Phillippines) Corp Quesscorp Singapore Pte Ltd Wholly-owned Subsidiary Purchase of goods or services 0.00 No remarks by audit committee 0.00 3.40 (5.10)
9 Quesscorp Holdings Pte. Ltd Quesscorp Singapore Pte Ltd Wholly-owned Subsidiary Advance 1,077.70 No remarks by audit committee 479.50 397.00 (82.50)
10 Quessglobal (Malaysia) Sdn. Bhd. Quesscorp Holdings Pte. Ltd. Wholly-owned Subsidiary Dividend paid 860.00 No remarks by audit committee 646.30 0.00 0.00
11 Quess Corp Limited Alldigi Tech Limited Entity controlled by promoters and promoter group Purchase of goods or services 949.70 No remarks by audit committee 86.70 37.10 77.60
12 Quess Corp Limited Alldigi Tech Limited Entity controlled by promoters and promoter group Any other transaction Expense Cross Charge 610.00 No remarks by audit committee 2.40 68.60 66.00
13 Quess Corp Limited Billion Careers Private Limited Wholly-owned Subsidiary Purchase of goods or services 905.00 No remarks by audit committee 341.10 0.00 (14.70)
14 Quess Corp Limited Billion Careers Private Limited Wholly-owned Subsidiary Any other transaction Expense Cross Charge 689.60 No remarks by audit committee 96.80 954.00 (63.50)
15 Quess Corp Limited Bluspring Enterprises Limited Entity controlled by promoters and promoter group Any other transaction Other Payable 6,000.00 No remarks by audit committee 1,120.30 2,511.00 1,390.70 Textual Information(1)
16 Quess Corp Limited Bluspring Enterprises Limited Entity controlled by promoters and promoter group Purchase of goods or services 15,000.00 No remarks by audit committee 423.30 152.50 381.00
17 Quess Corp Limited Bluspring Enterprises Limited Entity controlled by promoters and promoter group Sale of goods or services 10,000.00 No remarks by audit committee 3.00 0.00 0.20 Textual Information(2)
18 Quess Corp Limited Bluspring Enterprises Limited Entity controlled by promoters and promoter group Any other transaction Other receivable 6,000.00 No remarks by audit committee 1,540.80 1,181.70 2,889.70 Textual Information(3)
19 Quess Corp Limited Careworks foundation Entity controlled by promoters and promoter group Sale of goods or services 401.20 No remarks by audit committee 0.00 475.30 475.30
20 Quess Corp Limited CSB Bank Limited Entity controlled by promoters and promoter group Sale of goods or services 691.70 No remarks by audit committee 142.10 22.00 24.60
21 Quess Corp Limited Digitide Solutions Limited Entity controlled by promoters and promoter group Purchase of goods or services 5,000.00 No remarks by audit committee 634.40 564.50 285.60
22 Quess Corp Limited Digitide Solutions Limited Entity controlled by promoters and promoter group Any other transaction Other payable 5,000.00 No remarks by audit committee 791.10 160.20 951.30 Textual Information(4)
23 Quess Corp Limited Digitide Solutions Limited Entity controlled by promoters and promoter group Any other transaction Other receivable 5,000.00 No remarks by audit committee 679.70 1,629.10 2,463.30 Textual Information(5)
24 Quess Corp Limited Excelus Learning Solutions Private Limited Wholly-owned Subsidiary Sale of goods or services 490.20 No remarks by audit committee 79.80 20.00 51.10
25 Quess Corp Limited Go Digit General Insurance Limited Entity controlled by promoters and promoter group Sale of goods or services 665.10 No remarks by audit committee 162.90 9.50 (78.50)
26 Quess Corp Limited Go Digit General Insurance Limited Entity controlled by promoters and promoter group Purchase of goods or services 899.40 No remarks by audit committee 144.50 0.00 0.00
27 Quess Corp Limited Go Digit Life Insurance Limited Entity controlled by promoters and promoter group Purchase of goods or services 615.70 No remarks by audit committee 12.40 (92.50) 0.00
28 Quess Corp Limited IIFL FINANCE LIMITED Entities having common directors Sale of goods or services 305.50 No remarks by audit committee 0.00 2.00 1.90
29 Quess Corp Limited Jaynix Engineering Private Limited Entity controlled by promoters and promoter group Sale of goods or services 549.70 No remarks by audit committee 49.60 6.20 6.60
30 Quess Corp Limited Monster.com (India) Private Limited Entity controlled by promoters and promoter group Purchase of goods or services 162.80 No remarks by audit committee 0.00 0.00 0.50
31 Quess Corp Limited Quess (Philippines) Corp. Wholly-owned Subsidiary Sale of goods or services 0.00 No remarks by audit committee 0.00 120.00 120.00
32 Quess Corp Limited Quesscorp Holdings Pte. Ltd. Wholly-owned Subsidiary Dividend received 3,896.30 No remarks by audit committee 1,368.40 0.00 0.00
33 Quess Corp Limited Quess East Bengal FC Private Limited Wholly-owned Subsidiary Sale of goods or services 0.00 No remarks by audit committee 0.00 36.00 0.00
34 Quess Corp Limited Quess Foundation Charitable trust for CSR activites Any other transaction CSR Activities 1,256.90 No remarks by audit committee 457.30 0.00 0.00
35 Quess Corp Limited Quess International Services Private Limited Wholly-owned Subsidiary Sale of goods or services 320.30 No remarks by audit committee 0.00 128.00 (3.10)
36 Quess Corp Limited Quesscorp Manpower Supply Services LLC Wholly-owned Subsidiary Any other transaction Royalty 3,084.40 No remarks by audit committee 1,097.20 560.80 1,537.60
37 Quess Corp Limited Quesscorp Singapore Pte Ltd Entity controlled by promoters and promoter group Sale of goods or services 1,000.00 No remarks by audit committee 91.60 210.00 106.50
38 Quess Corp Limited SOTC Travel Limited Entity controlled by promoters and promoter group Sale of goods or services 525.40 No remarks by audit committee 46.00 (57.00) (56.90)
39 Quess Corp Limited Stellarslog Technovation Private Limited Wholly-owned Subsidiary Purchase of goods or services 0.00 No remarks by audit committee 17.90 0.00 19.30
40 Quess Corp Limited Stellarslog Technovation Private Limited Wholly-owned Subsidiary Any other transaction Expense Cross Charge 0.00 No remarks by audit committee 7.90 80.40 (16.30)
41 Quess Corp Limited Stellarslog Technovation Private Limited Wholly-owned Subsidiary Advance 423.00 No remarks by audit committee 90.00 29.90 0.00
42 Quess Corp Limited Stellarslog Technovation Private Limited Wholly-owned Subsidiary Advance 400.60 No remarks by audit committee 138.20 0.00 0.00
43 Quess Corp Limited Sterling Holiday Resorts Limited Entity controlled by promoters and promoter group Sale of goods or services 1.00 No remarks by audit committee 0.00 7.70 14.90
44 Quess Corp Limited Sterling Holiday Resorts Limited Entity controlled by promoters and promoter group Purchase of goods or services 401.10 No remarks by audit committee 0.00 0.00 0.40
45 Quess Corp Limited TC Tours Limited Entity controlled by promoters and promoter group Sale of goods or services 537.50 No remarks by audit committee 53.90 (32.10) (30.90)
46 Quess Corp Limited TC Visa Services (India) Limited Entity controlled by promoters and promoter group Sale of goods or services 0.00 No remarks by audit committee 0.00 (9.40) (9.40)
47 Quess Corp Limited Terrier Security Services (India) Private Limited Entity controlled by promoters and promoter group Purchase of goods or services 2,079.90 No remarks by audit committee 367.00 159.60 329.50
48 Quess Corp Limited Terrier Security Services (India) Private Limited Entity controlled by promoters and promoter group Any other transaction Expense Cross Charge 558.40 No remarks by audit committee 16.70 99.60 163.50
49 Quess Corp Limited Thomas Cook (India) Limited Entity controlled by promoters and promoter group Sale of goods or services 968.70 No remarks by audit committee 220.90 693.60 625.90
50 Quess Corp Limited Thomas Cook (India) Limited Entity controlled by promoters and promoter group Purchase of goods or services 401.10 No remarks by audit committee 7.90 7.80 0.00
51 Quess Corp Limited Travel Corporation (India) Limited Entity controlled by promoters and promoter group Sale of goods or services 410.00 No remarks by audit committee 133.20 1.70 29.30
52 Quess Corp Limited Vedang Cellular Services Private Limited Entity controlled by promoters and promoter group Any other transaction Expense Cross Charge 100.00 No remarks by audit committee 28.40 46.90 72.80
53 Quesscorp Manpower Supply Services LLC Alldigi Tech Limited Entity controlled by promoters and promoter group Sale of goods or services 100.00 No remarks by audit committee 20.20 9.70 0.00
54 Quesscorp Manpower Supply Services LLC Digitide Solutions Limited Entity controlled by promoters and promoter group Sale of goods or services 1,732.00 No remarks by audit committee 117.40 136.90 0.00
55 Quesscorp Manpower Supply Services LLC Monster.com (India) Private Limited Entity controlled by promoters and promoter group Sale of goods or services 1,500.00 No remarks by audit committee 0.00 2.40 0.00
56 Quess International Services Private Limited Bluspring Enterprises Limited First party is wholly owned subisidiary and counter party is Entity controlled by promoters and promoter group Sale of goods or services 300.00 No remarks by audit committee 31.90 263.10 0.00
57 Quess International Services Private Limited Bluspring Enterprises Limited First party is wholly owned subisidiary and counter party is Entity controlled by promoters and promoter group Purchase of goods or services 500.00 No remarks by audit committee 0.00 21.10 0.00
58 Quess International Services Private Limited Quesscorp Manpower Supply Services LLC Wholly-owned Subsidiary Sale of goods or services 0.00 No remarks by audit committee 0.00 2.80 0.00
59 Quess Selection & services Quess Singapore Pte Ltd Wholly-owned Subsidiary Advance 0.00 No remarks by audit committee 1,013.50 1,914.90 2,928.40
60 Quess Corp Holdings Pte. Ltd Monster.com SG PTE Limited First party is wholly owned subisidiary and counter party is Entity controlled by promoters and promoter group Loan 1,000.00 No remarks by audit committee 0.00 2,232.20 2,232.20
61 Quesscorp Singapore Pte Ltd Quess Selection & Services Pte Ltd Wholly-owned Subsidiary Purchase of goods or services 4,229.80 No remarks by audit committee 1,485.10 0.00 0.00
62 Quesscorp Singapore Pte Ltd Quesscorp Consulting Pte Ltd Wholly-owned Subsidiary Loan 1,182.00 No remarks by audit committee 0.00 735.20 750.00
63 Quesscorp Singapore Pte Ltd Quesscorp consulting Pte Ltd Wholly-owned Subsidiary Purchase of goods or services 584.90 No remarks by audit committee 421.70 0.00 0.00
64 Quesscorp Singapore Pte Ltd Quesscorp Engineering Pte Ltd Wholly-owned Subsidiary Loan 0.00 No remarks by audit committee 0.00 441.10 750.00
65 Quesscorp Singapore Pte Ltd Quesscorp Holdings Pte. Ltd. Wholly-owned Subsidiary Purchase of goods or services 3,253.30 No remarks by audit committee 899.10 0.00 0.00
66 Quesscorp Singapore Pte Ltd Quesscorp Holdings Pte. Ltd. Wholly-owned Subsidiary Dividend paid 0.00 No remarks by audit committee 456.80 0.00 0.00
67 Quesscorp Singapore Pte Ltd Quesscorp Solution Pte Ltd Wholly-owned Subsidiary Loan 1,271.60 No remarks by audit committee 360.20 735.20 375.00
68 Quesscorp Singapore Pte Ltd Quesscorp Solution Pte Ltd Wholly-owned Subsidiary Purchase of goods or services 1,974.20 No remarks by audit committee 1,141.90 0.00 0.00
69 Quesscorp Singapore Pte Ltd Quesscorp Vietnam LLC Wholly-owned Subsidiary Advance 0.00 No remarks by audit committee 118.10 185.20 303.30
70 Quesscorp Singapore Pte Ltd Quesscorp Solution Pte Ltd Wholly-owned Subsidiary Sale of goods or services 0.00 No remarks by audit committee 81.50 0.00 0.00
71 Quessglobal (Malaysia) Sdn. Bhd. Agensi Pekerjaan Quess Recruit Sdn. Bhd. First party is a wholly owned subsidiary, and the counter party is an associate company Advance 400.10 No remarks by audit committee 0.00 81.50 120.40
72 Quessglobal (Malaysia) Sdn. Bhd. Quess Malaysia Digital Sdn. Bhd Wholly-owned Subsidiary Loan 0.00 No remarks by audit committee 0.00 24.60 0.00
73 Quessglobal (Malaysia) Sdn. Bhd. Alldigi Tech Limited First party is wholly owned subisidiary and counter party is Entity controlled by promoters and promoter group Purchase of goods or services 300.00 No remarks by audit committee 0.00 1.30 0.00
74 Quess (Phillippines) Corp Alldigi Tech Limited First party is wholly owned subisidiary and counter party is Entity controlled by promoters and promoter group Purchase of goods or services 300.00 No remarks by audit committee 0.00 1.40 0.00
75 Quess Corp Lanka (Private) Limited Digitide Solutions Limited First party is wholly owned subisidiary and counter party is Entity controlled by promoters and promoter group Purchase of goods or services 10.00 No remarks by audit committee 0.00 0.60 0.00
76 Quess Corp Limited Stellarslog Technovation Private Limited Wholly-owned Subsidiary Loan 0.00 No remarks by audit committee 246.70 0.00 0.00
77 Quess Corp Limited Stellarslog Technovation Private Limited Wholly-owned Subsidiary Interest received 0.00 No remarks by audit committee 116.20 0.00 0.00
78 Quess Corp Limited Vedang Cellular Services Private Limited Entity controlled by promoters and promoter group Sale of goods or services 323.10 No remarks by audit committee 6.60 0.00 7.70
79 Quess Corp Limited Monster.com (India) Private Limited Entity controlled by promoters and promoter group Any other transaction Expense Cross Charge 1,500.00 No remarks by audit committee 188.40 895.50 788.10
80 Quess Corp Limited Quesscorp Manpower Supply Services LLC Wholly-owned Subsidiary Purchase of goods or services 0.00 No remarks by audit committee 77.10 0.00 47.30
81 Quesscorp Solution Pte Ltd Quesscorp Holdings Pte. Ltd. Wholly-owned Subsidiary Dividend paid 0.00 No remarks by audit committee 162.00 0.00 0.00
82 Quesscorp consulting Pte Ltd Quesscorp Holdings Pte. Ltd. Wholly-owned Subsidiary Dividend paid 0.00 No remarks by audit committee 155.30 0.00 0.00
83 Quess Corp NA LLC MFXchange US, Inc. Entities controlled by Promoter and Promoter Group Sale of goods or services 150.00 No remarks by audit committee 0.00 40.70 40.70
84 Quesscorp consulting Pte Ltd Quesscorp Holdings Pte. Ltd. Wholly-owned Subsidiary Purchase of goods or services 0.00 No remarks by audit committee 103.00 0.00 0.00
85 Quesscorp Singapore Pte Ltd Quesscorp consulting Pte Ltd Wholly-owned Subsidiary Sale of goods or services 0.00 No remarks by audit committee 19.70 0.00 0.00
86 Quess Corp Limited Careworks foundation Charitable trust for CSR activites Any other transaction CSR Activities 401.20 No remarks by audit committee 87.00 0.00 0.00
87 Billion Careers Private Limited Terrier Security Services (India) Private Limited Entity controlled by promoters and promoter group Sale of goods or services 0.00 No remarks by audit committee 2.60 0.00 0.00
88 Stellarslog Technovation Private Limited Quess international services Private Limited Wholly-owned Subsidiary Loan 0.00 No remarks by audit committee 600.00 0.00 0.00
89 Stellarslog Technovation Private Limited Quess international services Private Limited Wholly-owned Subsidiary Interest paid 0.00 No remarks by audit committee 4.40 0.00 0.00
90 Billion Careers Private Limited Quess international services Private Limited Wholly-owned Subsidiary Loan 0.00 No remarks by audit committee 1,000.00 0.00 0.00
91 Billion Careers Private Limited Quess international services Private Limited Wholly-owned Subsidiary Interest paid 0.00 No remarks by audit committee 7.40 0.00 0.00
92 Quess Corp Holdings Pte. Ltd Quesscorp Solutions Pte Ltd. Wholly-owned Subsidiary Sale of goods or services 0.00 No remarks by audit committee 529.60 0.00 0.00
93 Quess Corp Solutions Pte Ltd Quess Selection & services Pte Ltd Wholly-owned Subsidiary Purchase of goods or services 0.00 No remarks by audit committee 107.80 0.00 0.00
94 Quess Corp Solutions Pte Ltd Quess Corp Consulting Pte Ltd Wholly-owned Subsidiary Purchase of goods or services 0.00 No remarks by audit committee 203.70 0.00 0.00
95 Quess Singapore Pte Ltd Quessglobal (Malaysia) Sdn. Bhd. Wholly-owned Subsidiary Purchase of goods or services 0.00 No remarks by audit committee 0.00 0.00 48.00
96 Quessglobal (Malaysia) Sdn. Bhd. Careworks foundation Charitable trust for CSR activites Any other transaction CSR Activities 0.00 No remarks by audit committee 0.00 1.20 1.20
97 Quessglobal (Malaysia) Sdn. Bhd. ComtelInk SDN BHD Wholly-owned Subsidiary Loan 0.00 No remarks by audit committee 0.00 24.60 24.60
98 Quessglobal (Malaysia) Sdn. Bhd. Quesscorp Holdings Pte. Ltd. Wholly-owned Subsidiary Advance 0.00 No remarks by audit committee 0.00 0.00 90.70
Total value of transaction during the reporting period 21,431.70



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Textual Information(1) These balances pertains to the demerger related transactions for the contracts which were not novated in the name of Bluspring as a part of Demerger Scheme approved by NCLT on March 17, 2025.
Textual Information(2) This 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. This also excludes other charges incurred by Quess on behalf of Bluspring like shared infra cost and other facilities cost as per the Transtion Support Agreement dated April 21, 2025.
Textual Information(3) These balances pertains to the demerger related transactions for the contracts which were not novated in the name of Bluspring as a part of Demerger Scheme approved by NCLT on March 17, 2025. This also includes other charges incurred by Quess on behalf of Bluspring like shared infra cost and other facilities cost as per the Transtion Support Agreement dated April 21, 2025.
Textual Information(4) These balances pertains to the demerger related transactions for the contracts which were not novated in the name of Digitide as a part of Demerger Scheme approved by NCLT on March 17, 2025.
Textual Information(5) These balances pertains to the demerger related transactions for the contracts which were not novated in the name of Digitide as a part of Demerger Scheme approved by NCLT on March 17, 2025. This also includes other charges incurred by Quess on behalf of Digitide like shared infra cost and other facilities cost as per the Transtion Support Agreement dated April 21, 2025.