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 BLS2023-01-012023-03-31in-bse-fin:OneReportableSegmentRevenue01Member BLS2023-01-012023-03-31in-bse-fin:OneReportableSegmentRevenue02Member BLS2023-01-012023-03-31in-bse-fin:FourReportableSegmentRevenue01Member BLS2023-01-012023-03-31in-bse-fin:FourReportableSegmentRevenue02Member BLS2023-01-012023-03-31in-bse-fin:OneReportableSegmentResults01Member BLS2023-01-012023-03-31in-bse-fin:OneReportableSegmentResults02Member BLS2023-01-012023-03-31in-bse-fin:FourReportableSegmentResults01Member BLS2023-01-012023-03-31in-bse-fin:FourReportableSegmentResults02Member BLS2023-01-012023-03-31in-bse-fin:OneReportableSegmentAssets01Member BLS2023-01-012023-03-31in-bse-fin:OneReportableSegmentAssets02Member BLS2023-01-012023-03-31in-bse-fin:OneReportableSegmentLiabilities01Member BLS2023-03-31in-bse-fin:OneReportableSegmentLiabilities01Member BLS2023-01-012023-03-31in-bse-fin:OneReportableSegmentLiabilities02Member BLS2023-03-31in-bse-fin:OneReportableSegmentLiabilities02Member BLS2023-01-012023-03-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member BLS2023-01-012023-03-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member BLS2023-01-012023-03-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member BLS2023-01-012023-03-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss02Member BLS2023-01-012023-03-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member BLS2023-01-012023-03-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 540073 BLS BLS BLS International Services Limited Equity 2022-04-01 2023-03-31 2023-05-11 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 Multi segment 2023-01-01 2023-03-31 Audited Consolidated 4486257000.00 69979000.00 4556236000.00 3066103000.00 0.00 0.00 405354000.00 3771000.00 79938000.00 349462000.00 3904628000.00 651608000.00 220000000.00 871608000.00 27850000.00 76477000.00 104327000.00 0.00 767281000.00 0.00 0.00 0.00 0.00 767281000.00 46325000.00 813606000.00 692116000.00 75165000.00 738441000.00 75165000.00 410820000.00 1 1.68 1.68 0.00 0.00 1.68 1.68 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 (New Segment) 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 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. 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 Group. 5. During the year, 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 at a consideration of Rs. 110/- each. The Subsidiary has recognized value of sweat equity shares amounting to Rs. 2.60 crores  as 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. The previous period figures have been regrouped/reclassified wherever necessary. 7. During the year, the Group has acquired 90.94% Equity Shares of Zero Mass Private Ltd. through its wholly - owned subsidiary BLS E Services Private Ltd. The fair value of assets and liabilities acquired have been determined in accordance with IND AS 103 'Business Combinations'. The above financial results for the quarter and the year ended 31st March 2023 include the results for Zero Mass Private limited for the period starting from 7 June 2022 and hence are not comparable with previous periods. 8. During the year, the Holding 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. 9. The above results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 11 May 2023. Audit of these results has been carried out by the Statutory Auditors. Multi segment 2022-04-01 2023-03-31 Audited Consolidated 15161888000.00 212500000.00 15374388000.00 10286236000.00 0.00 0.00 1396442000.00 6683000.00 184933000.00 1269207000.00 13143501000.00 2230887000.00 -26000000.00 2204887000.00 139441000.00 22788000.00 162229000.00 0.00 2042658000.00 0.00 0.00 0.00 0.00 2042658000.00 346064000.00 2388722000.00 2007587000.00 35071000.00 2353651000.00 35071000.00 410820000.00 1 7617716000.00 4.89 4.89 0.00 0.00 4.89 4.89 Other Expenses 349462000.00 Other Expenses 1269207000.00 342822000.00 985709000.00 814214000.00 537141000.00 45000.00 883448000.00 0.00 350660000.00 1234108000.00 77120000.00 111288000.00 3759625000.00 5563000.00 0.00 326484000.00 669377000.00 4089892000.00 0.00 517992000.00 5603745000.00 0.00 84823000.00 5694131000.00 0.00 0.00 9453756000.00 410820000.00 7617716000.00 8028536000.00 8371358000.00 0.00 0.00 36009000.00 0.00 44586000.00 80595000.00 0.00 294704000.00 514746000.00 809450000.00 190468000.00 1885000.00 0.00 0.00 1001803000.00 1082398000.00 9453756000.00 Digital Services 794902000.00 Visa and Consular Services 3709175000.00 Digital Services 2583791000.00 Visa and Consular Services 12598617000.00 4504077000.00 15182408000.00 17820000.00 20520000.00 4486257000.00 15161888000.00 Digital Services 316558000.00 Visa and Consular Services 555050000.00 Digital Services 297215000.00 Visa and Consular Services 1907672000.00 871608000.00 2204887000.00 0.00 0.00 0.00 0.00 871608000.00 2204887000.00 Digital Services 1809754000.00 Visa and Consular Services 7644002000.00 9453756000.00 Digital Services 703131000.00 Visa and Consular Services 379267000.00 1082398000.00 6683000.00 1164000.00 -103226000.00 0.00 44136000.00 80800000.00 11259000.00 41603000.00 0.00 -5749000.00 0.00 114374000.00 0.00 184933000.00 0.00 -1030000.00 6344000.00 -55861000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 325430000.00 2530317000.00 0.00 0.00 -112279000.00 188504000.00 375814000.00 2605348000.00 3921000.00 816315000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 344780000.00 190513000.00 0.00 0.00 0.00 0.00 0.00 4547000.00 336579000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 97830000.00 0.00 -1176623000.00 0.00 -2377486000.00 0.00 0.00 477500000.00 0.00 0.00 0.00 0.00 0.00 0.00 143044000.00 0.00 -1054000.00 256522000.00 6683000.00 0.00 0.00 72305000.00 300167000.00 0.00 300167000.00 369209000.00 669376000.00 Re-measurements gain/(loss) on defined benefit plans -727000.00 Changes in fair value of financial assets if designated to OCI 5338000.00 Re-measurements gain/(loss) on defined benefit plans -296000.00 Changes in fair value of financial assets if designated to OCI -23905000.00 4611000.00 -24201000.00 -183000.00 -75000.00 Foreign Currency translation reserve 41531000.00 Foreign Currency translation reserve 370190000.00 41531000.00 370190000.00 0.00 0.00