BLUEPEBBLE2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member BLUEPEBBLE2024-01-012024-03-31in-bse-fin:OneOperatingExpenses02Member BLUEPEBBLE2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member BLUEPEBBLE2024-01-012024-03-31in-bse-fin:FourOperatingExpenses02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares BLUEPEBBLE 2023-04-01 2024-03-31 INR Yearly true Cash Flow Indirect Audited Standalone 88819000.00 646000.00 89465000.00 0.00 47177000.00 -5961000.00 14479000.00 0.00 703000.00 21890000.00 78288000.00 11177000.00 0.00 11177000.00 0.00 11177000.00 3095000.00 -179000.00 2916000.00 8261000.00 0.00 0.00 0.00 8261000.00 8261000.00 0.00 0 0.00 0.00 0.00 0.00 0.00 1. The above Financial Results which are Published in accordance with Regulations 33 of SEBI (Listing Obligation & Dsclosure Requirements), 2015 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on 15th May 2024, the Financials Results have been prepared in accordance with the Accounting Standards ( AS ) as prescibed under section 133 of the Companies Act, 2023 read with Rule 7 of Companies (Account) rules 2014 by the Ministry of Corporate Affairs and amendments thereof. 2. During the Financial Year the Authorised Capital of the Company has been raised from 1 Lac Consisting of 10,000 Equity Shares of Rs 10/- Each up to Rs 5.00 Crores Consisting of 50,00,000/- Equity Shares of Rs 10/- Each with the approval of Shareholders in their meeting held on September 1, 2023. 3. The company has capitalised profits of the company by issuing 29,99,000 equity shares of Face Value of Rs 10/- in the ratio of 299:1 (299 new Equity Shares for 1 Existing shares) approved in Extra Ordinary General Meeing held on September 12, 2023 and alloted on September 15, 2023. 4. During the Financial Year, Company was converted from Pvt Ltd to Public Limited Company on 25th Oct 2023 and had Completed intial Public Offering ( IPO ) of 10,80,000 New Equity Shares of Face Value of Rs 10/- Each at Premium of Rs. 158/- Per Equity Shares Agreegating to Rs 18,14,40,000/-. Pursuant to IPO equity shares of Company have to get listed on SME Platform of NSE on 3rd April 2024. 5. As per MCA Notification dtd 16th February 2015, Companies whose shares are Listed on SME exchange as referred to in Chapter XB of SEBI (Issue of Capital and disclosure Requirements) Regulation, 2009 are exempted from the compulsory requirement of adoption of IND-AS. 6. The Comparative results and other information for the six month ended 31 March 2023 have not been given as the company listed on NSE Exchange on 3rd April 2024, However, the management has excercised necessary due diligence to ensure that the said results provide a true fair view of its affairs. 7. The Statements are prepared in accordance with the requirement of accouunting Standards (AS) specified unde section 133 of the Companies Act, 2023 read with rules companies (Accounts) Rules, 2014. 8. All activies of the Company revolve around the main business and as such there is no seprate reportable busniess segment. 9. Earning per shae is calculted on weighted average of the share capital received by the Company Half Yearly EPS is not annualised. 10. Figures of the half year ended on March 31, 2024 represent the differnce between the audited figures in respect of full financial year and the published audited figures of six months ended September 30, 2023. 11. The Figures for the Corresponding previous period/ Year have been regrouped/ reclassified wherever necessary. 12. The Statutory Auditors have carried out the Statutory Audited of the above financial results of the company and have expressed and anmodified opinion on these results. 13. There were no exceptional and extra-ordinary items for the reporting period. Audited Standalone 220627000.00 1105000.00 221732000.00 0.00 102987000.00 2971000.00 26338000.00 0.00 1323000.00 38038000.00 171657000.00 50075000.00 0.00 50075000.00 0.00 50075000.00 12875000.00 -272000.00 12603000.00 37472000.00 0.00 0.00 0.00 374.72 37472000.00 0.00 0 0.00 12.49 12.49 0.00 0.00 0.00 Direct Expense 6579000.00 Other 15311000.00 Direct Expense 14505000.00 Other 23533000.00 -1105000.00 1323000.00 0.00 0.00 0.00 0.00 0.00 0.00 127000.00 0.00 345000.00 0.00 5724000.00 3718000.00 -22223000.00 -2284000.00 -6234000.00 -21299000.00 -20954000.00 29121000.00 0.00 0.00 0.00 11296000.00 -2203000.00 15622000.00 0.00 0.00 15622000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 350000.00 1369000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1105000.00 0.00 -10859000.00 0.00 -10773000.00 0.00 0.00 -10773000.00 0.00 0.00 0.00 -2728000.00 0.00 0.00 0.00 0.00 0.00 -2728000.00 0.00 0.00 -2728000.00 2121000.00 0.00 2121000.00 7722000.00 9843000.00