Integrated Filing — IndAS

General information about company
Scrip Code	540073
NSE Symbol	BLS
MSEI Symbol	BLS
ISIN	INE153T01027
Name of company	BLS INTERNATIONAL SERVICES LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	08-May-2025
Description of presentation currency	INR (in Actuals)
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	15-May-2025   15:30:00
End date and time of board meeting	15-May-2025   20:00:00
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	6927690000	21933019000
	Other income	248371000	805048000
	Total income	7176061000	22738067000
2	Expenses
(a)	Cost of materials consumed	3415994000	9860215000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	967790000	3234847000
(e)	Finance costs	93613000	277779000
(f)	Depreciation, depletion and amortisation expense	229109000	765399000
(f)	Other Expenses
1	Other Expenses	803010000	2544593000
	Total other expenses	803010000	2544593000
	Total expenses	5509516000	16682833000
3	Total profit before exceptional items and tax	1666545000	6055234000
4	Exceptional items	0	0
5	Total profit before tax	1666545000	6055234000
6	Tax expense
7	Current tax	236527000	724376000
8	Deferred tax	-22191000	-65618000
9	Total tax expenses	214336000	658758000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	1452209000	5396476000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	1452209000	5396476000
17	Other comprehensive income net of taxes	54249000	202121000
18	Total Comprehensive Income for the period	1506458000	5598597000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1351409000	5082271000
	Total profit or loss, attributable to non-controlling interests	100800000	100800000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	1404566000	5283481000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	101892000	315116000
21	Details of equity share capital
	Paid-up equity share capital	411741000	411741000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.28	12.34
	Diluted earnings (loss) per share from continuing operations	3.28	12.33
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	3.28	12.34
	Diluted earnings (loss) per share from continuing and discontinued operations	3.28	12.33
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
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	3208270000
	Capital work-in-progress	107490000
	Investment property
	Goodwill	9945329000
	Other intangible assets	480805000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method	212944000
	Non-current financial assets
	Non-current investments	353214000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	2100734000
	Total non-current financial assets	2453948000
	Deferred tax assets (net)	106558000
	Other non-current assets	120532000
	Total non-current assets	16635876000
2	Current assets
	Inventories	4866000
	Current financial asset
	Current investments	1632564000
	Trade receivables, current	1217365000
	Cash and cash equivalents	2828649000
	Bank balance other than cash and cash equivalents	4579029000
	Loans, current	0
	Other current financial assets	918037000
	Total current financial assets	11175644000
	Current tax assets (net)	0
	Other current assets	241222000
	Total current assets	11421732000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	28057608000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	411741000
	Other equity	16896573000
	Total equity attributable to owners of parent	17308314000
	Non controlling interest	2879476000
	Total equity	20187790000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1796114000
	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	5599000
	Total non-current financial liabilities	1801713000
	Provisions, non-current	116801000
	Deferred tax liabilities (net)	16361000
	Deferred government grants, Non-current
	Other non-current liabilities	1046832000
	Total non-current liabilities	2981707000
	Current liabilities
	Current financial liabilities
	Borrowings, current	249077000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	9809000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	972865000
	Total Trade payable	982674000
	Other current financial liabilities	1812486000
	Total current financial liabilities	3044237000
	Other current liabilities	1837165000
	Provisions, current	6709000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	4888111000
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	7869818000
	Total equity and liabilites	28057608000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts 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	4407648000	16533006000
2	Digital Services	2600642000	5680620000
	Total Segment Revenue	7008290000	22213626000
	Less: Inter segment revenue	80600000	80600000
	Revenue from operations	6927690000	21933018000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Visa and Consular Services	1463787000	5350845000
2	Digital Services	202758000	704389000
	Total Profit before tax	1666545000	6055234000
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax	1666545000	6055234000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Visa and Consular Services	21309610000	21309610000
2	Digital Services	6747998000	6747998000
	Total Segment Asset	28057608000	28057608000
	Un-allocable Assets	0	0
	Net Segment Asset	28057608000	28057608000
4	Segment Liabilities
	Segment Liabilities
1	Visa and Consular Services	6201074000	6201074000
2	Digital Services	1668745000	1668745000
	Total Segment Liabilities	7869819000	7869819000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	7869819000	7869819000
	Disclosure of notes on segments

Other Comprehensive Income
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
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	2228000	1217000
	Total Amount of items that will not be reclassified to profit and loss	2228000	1217000
2	Income tax relating to items that will not be reclassified to profit or loss	-37000	-291000
3	Amount of items that will be reclassified to profit and loss
1	Changes in fair value of financial assets	-19112000	0
2	Foreign Currency translation reserve	71096000	200613000
	Total Amount of items that will be reclassified to profit and loss	51984000	200613000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	54249000	202121000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			6055234000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			277779000
	Adjustments for decrease (increase) in inventories			11095000
	Adjustments for decrease (increase) in trade receivables, current			-1464142000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-70834000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-142635000
	Adjustments for other financial assets, current			-220357000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1612346000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			1020734000
	Adjustments for increase (decrease) in other non-current liabilities			1979000
	Adjustments for depreciation and amortisation expense			765399000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-1000
	Adjustments for provisions, non-current			83067000
	Adjustments for other financial liabilities, current			1184714000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			200613000
	Adjustments for dividend income			0
	Adjustments for interest income			523386000
	Adjustments for share-based payments			165967000
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			2902338000
	Net cash flows from (used in) operations			8957572000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			747898000
	Other inflows (outflows) of cash			78593000
	Net cash flows from (used in) operating activities			8288267000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			8991243000
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			0
	Purchase of property, plant and equipment			1612059000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			1093412000
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			510995000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-11185719000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			2045191000
	Repayments of borrowings			0
	Payments of lease liabilities			115266000
	Dividends paid			211153000
	Interest paid			133893000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			1584879000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1312573000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-1312573000
	Cash and cash equivalents cash flow statement at beginning of period			4141222000
	Cash and cash equivalents cash flow statement at end of period			2828649000