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Corp LimitedMain BoardEquity2025-04-012026-03-312026-05-042026-04-27INRMillionsQuarterlyFourth quarterSingle segmentSingle segment2026-05-0418:00:002026-05-0420:20:00trueCash Flow IndirectStatement on impact of audit qualificationtruetrueNANAfalsetrue2025-01-29https://www.quesscorp.com/investor/dist/images/pdf/Governance/Policy-on-Criterial-for-determining-RPT.pdffalsefalseNot applicable2026-01-012026-03-31AuditedStandalone3560401000019356000035797570000000340814500001277700009372000086253000035165470000632100000-175800006145200000268300002683000005876900000000587690000-953900004923000001493310000103.943.94003.943.940002025-04-012026-03-31AuditedStandalone14105385000064535000014169920000000013437377000046731000038887000042725600001395025100002196690000-34667000018500200000-41220000-412200000189124000000001891240000-2725100001618730000148919000010782453000012.6912.670012.6912.67000Other Expenses862530000Other Expenses4272560000112154000000098680000165200000024323300000049620000029285300001410580000421819000097940400000512060000669177000077718000020137000044700007446900008931540000074342900001636583000026159870000149331000078245300009317840000931784000000009394600009394600003087790000004027250000043050000132520000175570000925067000094262400003371650000168900000012814780000001684203000026159870000Other financial assets496200000Income tax assets (net)3729320000Other non-current assets488870000Other financial assets744690000Other current assets504980000Trade receivables, unbilled6929310000Lease liabilities939460000Lease liabilities208580000Other financial liabilities9042090000Income tax liabilities (net)0Current provisions0Other current liabilities3371650000000000000000000000000000000-138300000-138300001836190000000001836190000000000000000000000000000000000-462770000-46277000000000000000000-2305910000-2305910000-9324900000-9324900001709670000777180000Re-measurement losses on defined benefit plans-127470000-127470000Re-measurement losses on defined benefit plans-364160000-364160000-32080000-9165000000-95390000-272510000Billion Careers Private Limited******Bluspring Enterprises Limited******First party is wholly owned subsidiary and counter party is Entity controlled by promoters and promoter groupSale of goods or services12800000No remarks by audit committee467000049800003820000Billion Careers Private Limited******Bluspring Enterprises Limited******First party is wholly owned subsidiary and counter party is Entity controlled by promoters and promoter groupPurchase of goods or services2000000No remarks by audit committee100000187000000Billion Careers Private Limited******Digitide Solutions Limited******First party is wholly owned subsidiary and counter party is Entity controlled by promoters and promoter groupSale of goods or services800000No remarks by audit committee280000300000580000Billion Careers Private Limited******Digitide Solutions Limited******First party is wholly owned subsidiary and counter party is Entity controlled by promoters and promoter groupPurchase of goods or services5000000No remarks by audit committee35500003280000190000Billion Careers Private Limited******Quess Corp Lanka (Private) Limited******Wholly-owned SubsidiarySale of goods or services0No remarks by audit committee60000010000Billion Careers Private Limited******QUESS FOUNDATION******First party is wholly owned subsidiary and counter party is Charitable trust for CSR activitiesSale of goods or services100000No remarks by audit committee3000000Billion Careers Private Limited******Quess Malaysia SDN BHD******Wholly-owned SubsidiarySale of goods or services0No remarks by audit committee330000210000640000Quess (Phillippines) Corp******Quess Recruit Inc******First party is a wholly owned subsidiary, and the counter party is an associate companyAdvance81800000No remarks by audit committee160800003269000048770000Quess (Phillippines) Corp******Quess Singapore Pte Ltd******Wholly-owned SubsidiaryPurchase of goods or services0No remarks by audit committee0230000340000Quess Corp Holdings Pte. Ltd******Quess Corp Lanka (Private) Limited******Wholly-owned SubsidiaryLoan0No remarks by audit committee695000069500000Quess Corp Holdings Pte. Ltd******Quess Singapore Pte Ltd******Wholly-owned SubsidiaryAdvance0No remarks by audit committee596300009933000039700000Quess Corp Holdings Pte. Ltd******Quessglobal (Malaysia) Sdn. Bhd.******Wholly-owned SubsidiaryDividend received0No remarks by audit committee5775000000Quess Corp Limited******Alldigi Tech Limited******Entity controlled by promoters and promoter groupSale of goods or services10000000No remarks by audit committee021800001760000Quess Corp Limited******Alldigi Tech Limited******Entity controlled by promoters and promoter groupPurchase of goods or services22700000No remarks by audit committee909000063400003710000Quess Corp Limited******Alldigi Tech Limited******Entity controlled by promoters and promoter groupAny other transactionCross-charge10000000No remarks by audit committee510000005100000Quess Corp Limited******Billion Careers Private Limited******Wholly-owned SubsidiaryPurchase of goods or services0No remarks by audit committee32020000283700000Quess Corp Limited******Billion Careers Private Limited******Wholly-owned SubsidiaryLoan0No remarks by audit committee139000000Quess Corp Limited******Billion Careers Private Limited******Wholly-owned SubsidiaryAdvance0No remarks by audit committee1971000000Quess Corp Limited******Billion Careers Private Limited******Wholly-owned SubsidiaryInterest received0No remarks by audit committee157000000Quess Corp Limited******Billion Careers Private Limited******Wholly-owned SubsidiaryAny other transactionCross-charge0No remarks by audit committee232500006768000095400000Quess Corp Limited******Bluspring Enterprises Limited******Entity controlled by promoters and promoter groupAny other transactionOther Payables400000000No remarks by audit committee251100000188870000251100000These balances pertains to the demerger related transactions for the contracts which were not novated in the name of Bluspring as a part of Demerger Scheme approved by NCLT on March 17, 2025.Quess Corp Limited******Bluspring Enterprises Limited******Entity controlled by promoters and promoter groupPurchase of goods or services500000000No remarks by audit committee3764000032874000015250000Quess Corp Limited******Bluspring Enterprises Limited******Entity controlled by promoters and promoter groupSale of goods or services500000000No remarks by audit committee497000000This excludes invoices raised by Bluspring Enterprise Limited ("Bluspring") to Quess Corp Ltd. (Quess) for transfer of revenue from Quess to Bluspring for contracts which are not novated in the name of Bluspring as a part of Demerger Scheme approved by NCLT on March 17, 2025. Revenue for these contracts are booked by Bluspring , while Quess is netting off Revenue booked for Bluspring customer and cost booked for invoice raised by Bluspring for the same, since Quess is not acting as a principal to these contracts. This also excludes other charges incurred by Quess on behalf of Bluspring like shared infra cost and other facilities cost as per the Transtion Support Agreement dated April 21, 2025.Quess Corp Limited******Bluspring Enterprises Limited******Entity controlled by promoters and promoter groupAny other transactionOther Receivables400000000No remarks by audit committee118170000359200000118170000These balances pertains to the demerger related transactions for the contracts which were not novated in the name of Bluspring as a part of Demerger Scheme approved by NCLT on March 17, 2025. This also includes other charges incurred by Quess on behalf of Bluspring like shared infra cost and other facilities cost as per the Transtion Support Agreement dated April 21, 2025.Quess Corp Limited******Careworks foundation******Entity controlled by promoters and promoter groupSale of goods or services9200000No remarks by audit committee05916000047530000Quess Corp Limited******CSB Bank Limited******Entity controlled by promoters and promoter groupSale of goods or services44700000No remarks by audit committee1229000024100002200000Quess Corp Limited******Digitide Solutions Limited******Entity controlled by promoters and promoter groupSale of goods or services500000000No remarks by audit committee000This excludes invoices raised by Digitide Solutions Limited ("Digitide")to Quess Corp Ltd.("Quess") for transfer of revenue from Quess to Digitide for contracts which are not novated in the name of Digitide as a part of Demerger Scheme approved by NCLT on March 17, 2025. Revenue for these contracts are booked by Digitide Solutions Limited , while Quess is netting off Revenue booked for Bluspring customer and cost booked for invoice raised by Digitide for the same, since Quess is not acting as a principal to these contracts. This also excludes other charges incurred by Quess on behalf of Digitide like shared infra cost and other facilities cost as per the Transtion Support Agreement dated April 21, 2025.Quess Corp Limited******Digitide Solutions Limited******Entity controlled by promoters and promoter groupPurchase of goods or services500000000No remarks by audit committee336300008475000056450000Quess Corp Limited******Digitide Solutions Limited******Entity controlled by promoters and promoter groupAny other transactionOther Payables500000000No remarks by audit committee160200006057000016020000These balances pertains to the demerger related transactions for the contracts which were not novated in the name of Digitide as a part of Demerger Scheme approved by NCLT on March 17, 2025.Quess Corp Limited******Digitide Solutions Limited******Entity controlled by promoters and promoter groupAny other transactionOther Receivables500000000No remarks by audit committee16291000032600000162910000These balances pertains to the demerger related transactions for the contracts which were not novated in the name of Digitide as a part of Demerger Scheme approved by NCLT on March 17, 2025. This also includes other charges incurred by Quess on behalf of Digitide like shared infra cost and other facilities cost as per the Transtion Support Agreement dated April 21, 2025.Quess Corp Limited******Excelus Learning Solutions Private Limited******Wholly-owned SubsidiarySale of goods or services0No remarks by audit committee884000079600002000000Quess Corp Limited******Excelus Learning Solutions Private Limited******Wholly-owned SubsidiaryAdvance0No remarks by audit committee1000000Quess Corp Limited******Go Digit General Insurance Limited******Entity controlled by promoters and promoter groupSale of goods or services24100000No remarks by audit committee13900000-4190000950000Quess Corp Limited******Go Digit General Insurance Limited******Entity controlled by promoters and promoter groupPurchase of goods or services45400000No remarks by audit committee464000000Quess Corp Limited******Go Digit Life Insurance Limited******Entity controlled by promoters and promoter groupPurchase of goods or services28700000No remarks by audit committee39600000-9250000Quess Corp Limited******IIFL FINANCE LIMITED******Entities having common directorsSale of goods or services500000No remarks by audit committee0370000200000Quess Corp Limited******Jaynix Engineering Private Limited******Entity controlled by promoters and promoter groupSale of goods or services22700000No remarks by audit committee39100001070000620000Quess Corp Limited******Monster.com (India) Private Limited******Entity controlled by promoters and promoter groupPurchase of goods or services7400000No remarks by audit committee01400000Quess Corp Limited******Monster.com (India) Private Limited******Entity controlled by promoters and promoter groupSale of goods or services120000000No remarks by audit committee48760000089550000Quess Corp Limited******Net Resources Investments Private Limited******Entity controlled by promoters and promoter groupPurchase of goods or services9000000No remarks by audit committee000Quess Corp Limited******Quess (Philippines) Corp.******Wholly-owned SubsidiaryDividend received0No remarks by audit committee2625000000Quess Corp Limited******Quess (Philippines) Corp.******Wholly-owned SubsidiarySale of goods or services0No remarks by audit committee01200000012000000Quess Corp Limited******Quess Corp Holdings Pte Ltd******Wholly-owned SubsidiaryDividend received0No remarks by audit committee11205000000Quess Corp Limited******Quess East Bengal FC Private Limited******Wholly-owned SubsidiarySale of goods or services0No remarks by audit committee036000003600000Quess Corp Limited******Quess Foundation******Charitable trust for CSR activitesAny other transactionCSR activity77900000No remarks by audit committee1232000000Quess Corp Limited******Quess international services Private Limited******Wholly-owned SubsidiarySale of goods or services0No remarks by audit committee0012800000Quess Corp Limited******Quess international services Private Limited******Wholly-owned SubsidiaryAdvance0No remarks by audit committee296000000Quess Corp Limited******Quesscorp Manpower Supply Services LLC******Wholly-owned SubsidiaryAny other transactionRoyalty Income0No remarks by audit committee1233800005737000056080000Quess Corp Limited******Quesscorp Singapore Pte Limited******Wholly-owned SubsidiarySale of goods or services0No remarks by audit committee36940000792000021000000Quess Corp Limited******SOTC Travel Limited******Entity controlled by promoters and promoter groupSale of goods or services11400000No remarks by audit committee4340000-5710000-5700000Quess Corp Limited******Stellarslog Technovation Private Limited******Wholly-owned SubsidiaryPurchase of goods or services0No remarks by audit committee000Quess Corp Limited******Stellarslog Technovation Private Limited******Wholly-owned SubsidiaryAny other transactionCross-charge0No remarks by audit committee61000008040000Quess Corp Limited******Stellarslog Technovation Private Limited******Wholly-owned SubsidiaryAdvance0No remarks by audit committee52000016700002990000Quess Corp Limited******Stellarslog Technovation Private Limited******Wholly-owned SubsidiaryAdvance0No remarks by audit committee016700000Quess Corp Limited******Sterling Holiday Resorts Limited******Entity controlled by promoters and promoter groupSale of goods or services100000No remarks by audit committee0770000770000Quess Corp Limited******TC Tours Limited******Entity controlled by promoters and promoter groupSale of goods or services12500000No remarks by audit committee4800000-3570000-3210000Quess Corp Limited******TC Visa Services (India) Limited******Entity controlled by promoters and promoter groupSale of goods or services0No remarks by audit committee0-940000-940000No transaction during the year, and no limit approvedQuess Corp Limited******Terrier Security Services (India) Private Limited******Entity controlled by promoters and promoter groupPurchase of goods or services170900000No remarks by audit committee01274000015960000Quess Corp Limited******Terrier Security Services (India) Private Limited******Entity controlled by promoters and promoter groupAny other transactionCross-charge14400000No remarks by audit committee273000067900009960000Quess Corp Limited******Thomas Cook (India) Limited******Entity controlled by promoters and promoter groupSale of goods or services51700000No remarks by audit committee203500006846000069360000Quess Corp Limited******Thomas Cook (India) Limited******Entity controlled by promoters and promoter groupPurchase of goods or services100000No remarks by audit committee0120000780000Quess Corp Limited******Travel Corporation (India) Limited******Entity controlled by promoters and promoter groupSale of goods or services15000000No remarks by audit committee9260000270000170000Quess Corp Limited******Vedang Cellular Services Private Limited******Entity controlled by promoters and promoter groupAny other transactionCross-charge10000000No remarks by audit committee275000010100004690000Quess Corp Manpower Supply Services LLC******Alldigi Tech Limited******Entity controlled by promoters and promoter groupSale of goods or services10000000No remarks by audit committee57300001030000970000Quess Corp Manpower Supply Services LLC******Digitide Solutions Limited******Entity controlled by promoters and promoter groupSale of goods or services173200000No remarks by audit committee609400001586000013690000Quess Corp Manpower Supply Services LLC******Monster.com (India) Private Limited******Entity controlled by promoters and promoter groupSale of goods or services1000000No remarks by audit committee7000032070000240000Quess International Services Private Limited******Bluspring Enterprises Limited******First party is wholly owned subisidiary and counter party is Entity controlled by promoters and promoter groupSale of goods or services30000000No remarks by audit committee26310000026310000Quess International Services Private Limited******Bluspring Enterprises Limited******First party is wholly owned subisidiary and counter party is Entity controlled by promoters and promoter groupPurchase of goods or services5000000No remarks by audit committee211000002110000Quess International Services Private Limited******Quess Corp Manpower Supply Services LLC******Wholly-owned SubsidiarySale of goods or services0No remarks by audit committee2800000280000Quess Selection & services******Quess Singapore Pte Ltd******Wholly-owned SubsidiaryLoan0No remarks by audit committee1914900000191490000Quess Selection & services******Quess Singapore Pte Ltd******Wholly-owned SubsidiarySale of goods or services0No remarks by audit committee0349600000Quess Singapore Pte Ltd******Monster.com (India) Private Limited******First party is wholly owned subisidiary and counter party is Entity controlled by promoters and promoter groupLoan0No remarks by audit committee0223220000223220000No transaction during the year, and no limit approvedQuess Singapore Pte Ltd******Quess Selection & services******Wholly-owned SubsidiaryPurchase of goods or services0No remarks by audit committee195790000292600000Quess Singapore Pte Ltd******Quesscorp consulting Pte Ltd******Wholly-owned SubsidiaryLoan0No remarks by audit committee09975000073520000Quess Singapore Pte Ltd******Quesscorp consulting Pte Ltd******Wholly-owned SubsidiaryPurchase of goods or services0No remarks by audit committee3162000032800000Quess Singapore Pte Ltd******Quesscorp consulting Pte Ltd******Wholly-owned SubsidiaryLoan0No remarks by audit committee2623000000Quess Singapore Pte Ltd******Quesscorp Engineering Pte Ltd******Wholly-owned SubsidiaryLoan0No remarks by audit committee44110000044110000Quess Singapore Pte Ltd******Quesscorp Holdings Pte Ltd******Wholly-owned SubsidiaryPurchase of goods or services0No remarks by audit committee145420000263200000Quess Singapore Pte Ltd******Quesscorp Holdings Pte Ltd******Wholly-owned SubsidiaryDividend received0No remarks by audit committee1053000000Quess Singapore Pte Ltd******Quesscorp Solution Pte Ltd******Wholly-owned SubsidiaryLoan0No remarks by audit committee010640000073520000Quess Singapore Pte Ltd******Quesscorp Solution Pte Ltd******Wholly-owned SubsidiaryLoan0No remarks by audit committee3288000000Quess Singapore Pte Ltd******Quesscorp Solution Pte Ltd******Wholly-owned SubsidiaryPurchase of goods or services0No remarks by audit committee125820000187000000Quess Singapore Pte Ltd******Quesscorp Vietnam LLC******Wholly-owned SubsidiaryLoan0No remarks by audit committee10200000018520000Quesscorp Solution Pte Ltd******Quess Singapore Pte Ltd******Wholly-owned SubsidiarySale of goods or services0No remarks by audit committee4122000000Quessglobal (Malaysia) Sdn. Bhd.******Agency Parkejen Sdn Bhd******First party is a wholly owned subsidiary, and the counter party is an associate companyAdvance9100000No remarks by audit committee152000029900008150000Quessglobal (Malaysia) Sdn. Bhd.******Quess Malaysia Digital Sdn. Bhd******Wholly-owned SubsidiaryLoan0No remarks by audit committee246000002460000Quess Corp Limited******Quess Corp Vietnam LLC******Wholly-owned SubsidiaryLoan0No remarks by audit committee01064000010640000Quessglobal (Malaysia) Sdn. Bhd******Alldigi Tech Limited******First party is wholly owned subisidiary and counter party is Entity controlled by promoters and promoter groupPurchase of goods or services1000000No remarks by audit committee52000040000130000Quess (Phillippines) Corp******Alldigi Tech Limited******First party is wholly owned subisidiary and counter party is Entity controlled by promoters and promoter groupPurchase of goods or services1000000No remarks by audit committee88000040000140000Quess Corp Lanka (Private) Limited******Digitide Solutions Limited******First party is wholly owned subisidiary and counter party is Entity controlled by promoters and promoter groupPurchase of goods or services1000000No remarks by audit committee170000060000Quess Corp Lanka (Private) Limited******Alldigi Tech Limited******First party is wholly owned subisidiary and counter party is Entity controlled by promoters and promoter groupSale of goods or services1000000No remarks by audit committee70000002277940000AuditedQualified opinionDeloitte Haskins & Sells LLPtrue2027-07-311410538500001410538500001395025100001395025100001891240000189124000012.6912.692615987000026159870000168420300001684203000093178400009317840000As per attached Statement on Impact of Audit QualificationsQualified opinionRepetitiveAs per attached Statement on Impact of Audit QualificationsAs per attached Statement on Impact of Audit QualificationsAs per attached Statement on Impact of Audit QualificationsAs per attached Statement on Impact of Audit QualificationsGuruprasad SrinivasanNeeraj JainKalpathi Ratna GirishGurwinder Singh, Partner, Deloitte Haskins & Sells LLPBengaluru2026-05-04