5400732022-07-012022-09-305400732022-09-305400732022-03-315400732022-04-012022-09-305400732022-07-012022-09-30in-bse-fin:OtherExpenses1Member5400732022-04-012022-09-30in-bse-fin:OtherExpenses1Member5400732022-07-012022-09-30in-bse-fin:ReportableSegments1Member5400732022-07-012022-09-30in-bse-fin:ReportableSegments2Member5400732022-07-012022-09-30in-bse-fin:ReportableSegments3Member5400732022-04-012022-09-30in-bse-fin:ReportableSegments1Member5400732022-04-012022-09-30in-bse-fin:ReportableSegments2Member5400732022-04-012022-09-30in-bse-fin:ReportableSegments3Member5400732022-07-012022-09-30in-bse-fin:ReportableSegments1Member5400732022-07-012022-09-30in-bse-fin:ReportableSegments2Member5400732022-07-012022-09-30in-bse-fin:ReportableSegments3Member5400732022-04-012022-09-30in-bse-fin:ReportableSegments1Member5400732022-04-012022-09-30in-bse-fin:ReportableSegments2Member5400732022-04-012022-09-30in-bse-fin:ReportableSegments3Member5400732022-07-012022-09-30in-bse-fin:ReportableSegments1Member5400732022-09-30in-bse-fin:ReportableSegments1Member5400732022-07-012022-09-30in-bse-fin:ReportableSegments2Member5400732022-09-30in-bse-fin:ReportableSegments2Member5400732022-07-012022-09-30in-bse-fin:ReportableSegments3Member5400732022-09-30in-bse-fin:ReportableSegments3Member5400732022-07-012022-09-30in-bse-fin:ReportableSegments1Member5400732022-09-30in-bse-fin:ReportableSegments1Member5400732022-07-012022-09-30in-bse-fin:ReportableSegments2Member5400732022-09-30in-bse-fin:ReportableSegments2Member5400732022-07-012022-09-30in-bse-fin:ReportableSegments3Member5400732022-09-30in-bse-fin:ReportableSegments3Member5400732022-07-012022-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15400732022-07-012022-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25400732022-04-012022-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15400732022-04-012022-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25400732022-07-012022-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15400732022-04-012022-09-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares540073BLSBLSINE153T01027BLS INTERNATIONAL SERVICES LIMITEDEquity2022-04-012023-03-312022-11-072022-10-31INRLakhsHalf yearlyMulti segment2022-11-0716:00:002022-11-0720:20:00trueCash Flow IndirectNot applicable2022-07-012022-09-30UnauditedConsolidated3568398000346570003603055000236343000000339869000519000399630002970970003040878000562177000056217700049342000295800052300000050987700000005098770001795210006893980005037410006136000683262000613600020490000012.462.46002.462.46Notes to Consolidated financial results : <BR> <BR> 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. <BR> <BR> 2.During the current quarter the Group has identified the below segments as reportable segment in accordance with The Indian Accounting Standard 108 ‘Operating Segments’ : <BR> a. "Visa and Consular Services" this includes visa and allied services <BR> b. “Digital Services" (New segment) includes E-Governance, Business Correspondent and allied services <BR> Accordingly, segment data for prior period has been presented/ restated to reflect the newly reportable segments. <BR> <BR> 3. The Holding Company has issued bonus shares of 10,24,50,000 in the ratio of 1:1 fully paid-up Equity shares of Rs. 1/- (Rupees One) each in proportion of 1 (One) new fully paid-up Equity Shares of Rs. 1/- (Rupees One) for every 1 (One) existing fully paid-up Equity Shares of Rs. 1/- (Rupees One) each, to the eligible shareholders of the Company whose names appear in the Registers of Members or in the Register of Beneficial Owner maintained by the depositories on the record date, i.e., 17th May, 2022. <BR> Consequent to this bonus issue, the earnings per share have been recomputed/restated for previous periods presented in accordance with Ind AS 33, Earnings per share. <BR> <BR> 4. During the half year, the Group has acquired 88.71% Equity Shares of Zero Mass Private Ltd. through its wholly - owned subsidiary BLS E Services Private Ltd. on 7th June 2022. The fair value of assets and liabilities acquired have been determined in accordance with IND AS 103 'Business Combinations'. The excess of consideration paid over the fair value of net assets acquired has resulted in Goodwill amounting to Rs.7341 lakhs. The above financial results for the quarter and six months ended 30 September 2022 include the results for Zero Mass Private limited for the period starting from 7 June 2022 and hence are not comparable with previous periods. <BR> <BR> 5. During the quarter, Holding company (BLS International Services Ltd) had allotted 5,10,000 Equity shares to BLS International Employees Welfare Trust as per the ESOS Scheme 2020. <BR> <BR> 6. Subsequent to the quarter ending Sept 2022, the holding company (BLS International Services Ltd.) has transferred its 100% equity shares held in its wholly owned subsidiary, BLS Kendras Private Limited to its wholly owned subsidiary, BLS E-Services Private Limited. In lieu of the said transfer of shareholding, BLS E-Services has issued and allotted 7,41,297 Equity Shares on 31st October 2022 to the holding company. <BR> <BR> 7. The Board of Directors at its meeting held on November 7, 2022 have recommended a bonus share in the ratio of 1:1 fully paid-up Equity shares of Re. 1/- (Rupee One) each in proportion of 1 (One) new fully paid-up Equity Shares of Re. 1/- (Rupee One) for every 1 (One) existing fully paid-up Equity Shares of Re. 1/- (Rupee One) each, subject to the approval of it's shareholders. <BR> <BR> 8. The above results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 7th November 2022. Limited review of these results has been carried out by the Statutory Auditors. <BR> <BR> 9. The previous period figures have been regrouped/reclassified wherever necessary.2022-04-012022-09-30UnauditedConsolidated62966430007224700063688900004198035000006175190001534000660350005994500005482573000886317000088631700063219000621600069435000081688200000008168820001339720009508540008084690008413000942443000841300020490000013.953.95003.953.95Other Expenses297097000Other Expenses59945000093522000081421400022571300085696100008617400094313500092352000587000301122100043680000126961000121521000021823800000599623000412417400013456700043699200047001010007711322000204900000638732300065922230005086900066430920000445180004451800032808000773260000290333000562488000852821000133201000488200099090400010682300007711322000Visa and Consular Services2976163000Digital Services656569000Unallocated0Visa and Consular Services5396714000Digital Services1001726000Unallocated0363273200063984400006433400010179700035683980006296643000Visa and Consular Services476955000Digital Services85222000Unallocated0Visa and Consular Services754522000Digital Services131795000Unallocated05621770008863170000000562177000886317000Visa and Consular Services5733961000Digital Services1977361000Unallocated077113220007711322000Visa and Consular Services392387000Digital Services675842000Unallocated01068229000106822900015340002359000845390000-3080330001781000327419000-379190000-101200000399120000660350000368300003980000893400000000001832140000363736000125005300000-2667500066742000-572000115606400007797700000000007550001566740000002515100000000008218750000000003131300000-10765200000000000014304400001178500051157000-357500000-20241100084600100008460010003692090001215210000Re-measurements gain/(loss) on defined benefit plans713000Changes in fair value of financial assets if designated to OCI-13392000-12679000Re-measurements gain/(loss) on defined benefit plans1428000Changes in fair value of financial assets if designated to OCI-45033000-43605000173000353000Foreign Currency translation reserve192373000192373000Foreign Currency translation reserve17793000017793000000