BLS2021-10-012021-12-31in-bse-fin:OneOperatingExpenses01Member BLS2021-10-012021-12-31in-bse-fin:FourOperatingExpenses01Member BLS2021-10-012021-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member BLS2021-10-012021-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member BLS2021-10-012021-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member BLS2021-10-012021-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares BLS 2021-04-01 2022-03-31 2022-01-25 INR Lakhs Third quarter Single segment Visa and Other Allied Services 2021-10-01 2021-12-31 Unaudited Consolidated 2270578000.00 34912000.00 2305490000.00 1524010000.00 0.00 0.00 203134000.00 75000.00 15656000.00 288163000.00 2031038000.00 274452000.00 0.00 274452000.00 14424000.00 -22881000.00 -8457000.00 0.00 282909000.00 0.00 0.00 0.00 0.00 282909000.00 29296000.00 312205000.00 282162000.00 747000.00 311458000.00 747000.00 102450000.00 1 2.76 2.76 0.00 0.00 2.76 2.76 1. This statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable. 2. The Group is engaged in the business of visa and other allied services and this is the only reportable segment in accordance with IND AS-108 'Operating Segment'. 3. The above results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 2nd February 2022. Limited review of these results has been carried out by the Statutory Auditors. 4. During the quarter, the Group has received the outstanding dues from the Punjab Government in respect of the old contracts executed by the subsidiary companies. The deficit in collection (net of provision made in the books) of Rs 6.95 crores in respect of the above mentioned dues is included in Other Expenses of the quarter. 5. The COVID- 19 situation and the consequent decline in travel and tourism globally have adversely affected the operations of the Company during the FY 2020-21.With governments re-opening the borders and vaccination drives going on full swing globally, we expect the travel and tourism business to pick up in the current financial year and a positive impact in our operations. 6. As approved by the board of the Company at their Board Meeting held on February 2, 2022, the Company will disburse an interim dividend of Rs.1 per equity share of the face value of Rs. 1/- each aggregating Rs.1,024.50 Lakhs. 7.The previous period figures have been regrouped/reclassified wherever necessary. Single segment 2021-04-01 2021-12-31 Unaudited Consolidated 5960471000.00 98926000.00 6059397000.00 4033768000.00 0.00 0.00 546040000.00 2168000.00 48647000.00 661797000.00 5292420000.00 766977000.00 0.00 766977000.00 30414000.00 -23481000.00 6933000.00 0.00 760044000.00 0.00 0.00 0.00 0.00 760044000.00 64646000.00 824690000.00 759297000.00 747000.00 823943000.00 747000.00 102450000.00 1 7.42 7.42 0.00 0.00 7.42 7.42 Other expenses 288163000.00 Other expenses 661797000.00