BLS2023-01-012023-03-31 BLS2023-01-012023-03-31 BLS2023-01-012023-03-31in-bse-fin:OneOperatingExpenses01Member BLS2023-01-012023-03-31in-bse-fin:FourOperatingExpenses01Member BLS2023-03-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 540073 BLS BLS BLS International Services Limited Equity 2022-04-01 2023-03-31 2023-05-11 2023-05-03 INR Lakhs Yearly 13:00:00 20:00:00 2023-05-11 2023-05-11 true Cash Flow Indirect Declaration of unmodified opinion Single segment Visa, Consular and other Allied Services 2023-01-01 2023-03-31 Audited Standalone 251986000.00 113953000.00 365939000.00 70782000.00 0.00 0.00 86732000.00 239000.00 10334000.00 82565000.00 250652000.00 115287000.00 0.00 115287000.00 5674000.00 -768000.00 4906000.00 0.00 110381000.00 0.00 0.00 0.00 0.00 110381000.00 170000.00 110551000.00 0.00 0.00 410820000.00 1 0.27 0.27 0.00 0.00 0.27 0.27 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 company 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 Board of Directors at its meeting held on May 11, 2023 have recommended a payment of dividend of Rs. 0.25 per equity share of Rs. 1/- each, subject to the approval of it's shareholders at the ensuing Annual General Meeting. 4. During the year, the Company has issued bonus shares twice 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. 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. 5. The figures for the quarter ended March 31, 2023 and March 31, 2022 are the balancing figures between the audited figures in respect of the full financial year and the published year to date figures upto the third quarter of the respective financial year which were subject to limited review by the statutory auditor of the Company. 6. The above results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on 11 May, 2023. Audit of these results has been carried out by the Statutory Auditors. 7. The previous period figures have been regrouped/reclassified wherever necessary. Single segment 2022-04-01 2023-03-31 Audited Standalone 868247000.00 371820000.00 1240067000.00 175034000.00 0.00 0.00 299806000.00 970000.00 26095000.00 272003000.00 773908000.00 466159000.00 0.00 466159000.00 55102000.00 -1485000.00 53617000.00 0.00 412542000.00 0.00 0.00 0.00 0.00 412542000.00 432000.00 412974000.00 0.00 0.00 410820000.00 1 368194000.00 1.00 1.00 0.00 0.00 1.00 1.00 Other Expenses 82565000.00 Other Expenses 272003000.00 81017000.00 0.00 1744000.00 333498000.00 0.00 0.00 0.00 18135000.00 18135000.00 12202000.00 22681000.00 469277000.00 0.00 0.00 36312000.00 108433000.00 206824000.00 7115000.00 120055000.00 478739000.00 13085000.00 491824000.00 0.00 0.00 961101000.00 410820000.00 368194000.00 779014000.00 779014000.00 0.00 0.00 0.00 9900000.00 4856000.00 14756000.00 0.00 23592000.00 46042000.00 69634000.00 96087000.00 1610000.00 167331000.00 182087000.00 961101000.00 970000.00 0.00 -16847000.00 0.00 12522000.00 2287000.00 15894000.00 -38211000.00 0.00 19281000.00 0.00 4304000.00 -141670000.00 26095000.00 0.00 1142000.00 1809000.00 0.00 0.00 -25000.00 257802000.00 30036000.00 1138000.00 0.00 0.00 -77730000.00 0.00 0.00 0.00 -476879000.00 -10720000.00 0.00 0.00 0.00 54059000.00 401000.00 -64378000.00 0.00 250049000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 66116000.00 3784000.00 0.00 0.00 0.00 0.00 0.00 0.00 1258000.00 0.00 0.00 373206000.00 0.00 2065000.00 0.00 0.00 0.00 257802000.00 33285000.00 0.00 0.00 0.00 348589000.00 0.00 0.00 30855000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8716000.00 256763000.00 14000.00 0.00 0.00 -234638000.00 49573000.00 0.00 49573000.00 58850000.00 108423000.00 227000.00 577000.00 57000.00 145000.00