BLS2022-10-012022-12-31 BLS2022-10-012022-12-31 BLS2022-10-012022-12-31in-bse-fin:OneOperatingExpenses01Member BLS2022-10-012022-12-31in-bse-fin:FourOperatingExpenses01Member BLS2022-12-31 BLS2022-10-012022-12-31in-bse-fin:OneReportableSegmentRevenue01Member BLS2022-10-012022-12-31in-bse-fin:OneReportableSegmentRevenue02Member BLS2022-10-012022-12-31in-bse-fin:OneReportableSegmentRevenue03Member BLS2022-10-012022-12-31in-bse-fin:FourReportableSegmentRevenue01Member BLS2022-10-012022-12-31in-bse-fin:FourReportableSegmentRevenue02Member BLS2022-10-012022-12-31in-bse-fin:FourReportableSegmentRevenue03Member BLS2022-10-012022-12-31in-bse-fin:OneReportableSegmentResults01Member BLS2022-10-012022-12-31in-bse-fin:OneReportableSegmentResults02Member BLS2022-10-012022-12-31in-bse-fin:OneReportableSegmentResults03Member BLS2022-10-012022-12-31in-bse-fin:FourReportableSegmentResults01Member BLS2022-10-012022-12-31in-bse-fin:FourReportableSegmentResults02Member BLS2022-10-012022-12-31in-bse-fin:FourReportableSegmentResults03Member BLS2022-10-012022-12-31in-bse-fin:OneReportableSegmentAssets01Member BLS2022-10-012022-12-31in-bse-fin:OneReportableSegmentAssets02Member BLS2022-10-012022-12-31in-bse-fin:OneReportableSegmentAssets03Member BLS2022-10-012022-12-31in-bse-fin:OneReportableSegmentLiabilities01Member BLS2022-12-31in-bse-fin:OneReportableSegmentLiabilities01Member BLS2022-10-012022-12-31in-bse-fin:OneReportableSegmentLiabilities02Member BLS2022-12-31in-bse-fin:OneReportableSegmentLiabilities02Member BLS2022-10-012022-12-31in-bse-fin:OneReportableSegmentLiabilities03Member BLS2022-12-31in-bse-fin:OneReportableSegmentLiabilities03Member BLS2022-10-012022-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member BLS2022-10-012022-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member BLS2022-10-012022-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member BLS2022-10-012022-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss02Member BLS2022-10-012022-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member BLS2022-10-012022-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 540073 BLS BLS BLS International Services Limited Equity 2022-04-01 2023-03-31 2023-02-06 2023-01-27 INR Lakhs Third quarter 16:00:00 17:40:00 2023-02-06 2023-02-06 Not applicable Multi segment 2022-10-01 2022-12-31 Unaudited Consolidated 4378988000.00 70274000.00 4449262000.00 3022098000.00 0.00 0.00 373569000.00 1378000.00 38960000.00 320295000.00 3756300000.00 692962000.00 -246000000.00 446962000.00 48372000.00 -59905000.00 -11533000.00 0.00 458495000.00 0.00 0.00 0.00 0.00 458495000.00 165767000.00 624262000.00 507002000.00 -48507000.00 672769000.00 -48507000.00 410584000.00 1 1.23 1.23 0.00 0.00 1.23 1.23 Notes to Consolidated financial results : 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 has identified the below segments as reportable segment in accordance with The Indian Accounting Standard 108 ‘Operating Segments’ : a. Visa and Consular Services includes visa and allied services b. “Digital Services includes E-Governance, Business Correspondent and allied services Accordingly, segment data for prior period has been presented/ restated to reflect the newly reportable segments. 3. The Holding Company has issued bonus shares of 20,54,10,000 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., 10th Dec, 2022. 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. 4. During the period ended December 31, 2022 the holding company has transferred its 100% equity shares held in its wholly owned subsidiary, BLS Kendras Private Limited to its another subsidiary, BLS E-Services Private Limited. In lieu of the said transfer of shares, BLS E-Services has issued and allotted 7,41,297 Equity Shares on 31st October 2022. Accordingly, BLS Kendras Private Limited has become the wholly owned subsidiary of BLS E-Services Private Limited. 5. During the quarter, the BLS E-Service (“Subsidiary”) has issued 10,00,000 sweat equity shares face value INR 10/- each at a premium of INR 113/- per share to Mr. Diwakar Aggarwal and Mr. Shikhar Aggarwal, aggregating to 14.99% of the shareholding of BLS E-Services for their contribution towards Strategy, Growth, Acquisitions, Operations and Financial Management without consideration. The Subsidiary has recognized value of sweat equity shares amounting to Rs. 24.60 crores as employee benefit expense in the statement of profit & loss. Further, 20,94,000 equity shares of face value INR 10/- each at a premium of INR 113/- per share aggregating to INR 25,75,62,000/- (Indian Rupees Twenty-Five Crores Seventy Five Lakhs and Sixty Two Thousand only) were issued to the members of promoter group of the holding Company as well as to non-promoter category on private placement basis. After the aforesaid allotments, the shareholding of the Company in BLS E-Services is 69.318% and it continues to be the subsidiary of the Company. 6. As approved by the board of the Company at the Board Meeting held on February 6, 2023, the Company will disburse an interim dividend of Rs.0.50 per equity share of the face value of Rs. 1/- each aggregating Rs.2,054.10 Lakhs. 7. The above results were reviewed by the Audit Committee and approved by the Board of Directors at the meeting held on 6th February 2023. Limited review of these results has been carried out by the Statutory Auditors. 8. The previous period figures have been regrouped/reclassified wherever necessary. Multi segment 2022-04-01 2022-12-31 Unaudited Consolidated 10675631000.00 142521000.00 10818152000.00 7220133000.00 0.00 0.00 991088000.00 2912000.00 104995000.00 919745000.00 9238873000.00 1579279000.00 -246000000.00 1333279000.00 111591000.00 -53689000.00 57902000.00 0.00 1275377000.00 0.00 0.00 0.00 0.00 1275377000.00 299739000.00 1575116000.00 1315471000.00 -40094000.00 1615210000.00 -40094000.00 410584000.00 1 3.20 3.20 0.00 0.00 3.20 3.20 Other Expenses 320295000.00 Other Expenses 919745000.00 Digital Services 756073000.00 Unallocated 0.00 Visa and Consular Services 3616615000.00 Digital Services 1788888000.00 Unallocated 0.00 Visa and Consular Services 8889443000.00 4372688000.00 10678331000.00 -6300000.00 2700000.00 4378988000.00 10675631000.00 Digital Services -160517000.00 Unallocated 0.00 Visa and Consular Services 607479000.00 Digital Services -19343000.00 Unallocated 0.00 Visa and Consular Services 1352622000.00 446962000.00 1333279000.00 0.00 0.00 0.00 0.00 446962000.00 1333279000.00 Digital Services 1635434000.00 Unallocated 0.00 Visa and Consular Services 7263858000.00 8899292000.00 0.00 8899292000.00 Digital Services 716080000.00 Unallocated 0.00 Visa and Consular Services 412166000.00 1128246000.00 Re-measurements gain/(loss) on defined benefit plan -997000.00 Changes in fair value of financial assets if designated to OCI 15790000.00 Re-measurements gain/(loss) on defined benefit plan 431000.00 Changes in fair value of financial assets if designated to OCI -29243000.00 14793000.00 -28812000.00 -245000.00 108000.00 Foreign Currency translation reserve 150729000.00 Foreign Currency translation reserve 328659000.00 150729000.00 328659000.00 0.00 0.00