Integrated Filing — IndAS



General information about company
Scrip Code 532440
NSE Symbol MPSLTD
MSEI Symbol NOTLISTED
ISIN INE943D01017
Name of company MPS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 18-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 08-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 18-Jul-2025   11:00:00
End date and time of board meeting 18-Jul-2025   12:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable.



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 996300000
Other income 71500000
Total income 1067800000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0
(d) Employee benefit expense 436300000
(e) Finance costs 2600000
(f) Depreciation, depletion and amortisation expense 34100000
(f) Other Expenses
1 Other Expenses 216500000 216500000
Total other expenses 216500000
Total expenses 689500000
3 Total profit before exceptional items and tax 378300000
4 Exceptional items 0
5 Total profit before tax 378300000
6 Tax expense
7 Current tax 88500000
8 Deferred tax 2300000
9 Total tax expenses 90800000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 287500000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 287500000
17 Other comprehensive income net of taxes -13400000
18 Total Comprehensive Income for the period 274100000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 171100000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 16.95
Diluted earnings (loss) per share from continuing operations 16.93
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 16.95
Diluted earnings (loss) per share from continuing and discontinued operations 16.93
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) NOTES n1. These results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standards Ind AS notified under section 133 of the Companies Act 2013. These results have been reviewed by the Audit Committee and upon their recommendation approved by the Board of Directors at their meeting held on 18 July 2025. The Statutory auditors of the Company have carried out the limited review of the financial results for the quarter ended 30 June 2025 and an unmodified review report has been issued. The same is available with Stock Exchanges and on the Companys website at www.mpslimited.com. n2. The figures for the three months ended 31 March 2025 are the balancing figures between audited figures in respect of the full financial year and the published year to date figures up to preceding quarter of the relevant financial year which were subject to limited review. n3. These financial results have been prepared in accordance with Indian Accounting Standards Ind AS prescribed under Section 133 of the Companies Act 2013 read with the relevant rules thereunder and in terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 and SEBI Circular dated 5 July 2016. n5. The Nomination and Remuneration Committee at its meeting held on 05 May 2025 considered and approved the 3rd grant of 58900 options to the eligible employees of the Company and its subsidiary under the MPS Limited Employee Stock Options Scheme 2023. n6. The Board of Directors in their meeting held on 16 May 2025 had recommended a final dividend of INR 50 per equity share of face value of INR 10 per share for the financial year 2025 which shall be paid subject to the approval of shareholders in the forthcoming Annual General Meeting. n7. During the quarter ended 30 June 2025 the Company has recognised a dividend income of INR 3.88 crores EUR 400000 from TOPSIM GMBH its wholly owned subsidiary. This is included under Other income in the financial results of the Company. n8. The Board of Directors of MPS Limited Transferee Company in their Board Meeting held on 18 July 2025 have considered and approved the draft Scheme of Amalgamation under Sections 230 232 of the Companies Act 2013 between ADI BPO Services Limited Transferor Company post demerger of its Infrastructure Management and Investing Business Undertaking vide a scheme of Arrangement into the Transferee Company subject to all requisite approvals. The Transferor Company is the Holding Company of MPS Limited. The Scheme is yet to be filed with the National Company Law Tribunal NCLT. Prior to such filing the Scheme is required to receive a No Objection Certificate from the designated Stock Exchange in terms of SEBI Listing Regulations after which it will be submitted to the NCLT. n9. The figures for the corresponding previous quarter year have been regrouped reclassified wherever necessary to make them comparable.



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Research solutions 669700000 669700000
2 Education solutions 326600000 326600000
Total Segment Revenue 996300000
Less: Inter segment revenue
Revenue from operations 996300000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Research solutions 270800000 270800000
2 Education solutions 169100000 169100000
Total Profit before tax 439900000
i. Finance cost 2600000 2600000
ii. Other Unallocable Expenditure net off Unallocable income 59000000 59000000
Profit before tax 378300000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Research solutions 0 0
2 Education solutions 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 Research solutions 0 0
2 Education solutions 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) 4. Segment Reporting na. Based on the management approach as defined in Ind AS 108 Operating Segments the Chief Operating Decision Maker CODM evaluates the Groups performance and allocates resources based on an analysis of various performance indicators by business segments. nDuring the quarter ended 30 June 2025 the CODM has evaluated the business activities and accordingly has re aligned the composition of the business segment to reflect the changes in the internal organisation structure. Accordingly the segment revenue and results have been reclassified for all the reportable periods. nThe accounting principles used in the preparation of the financial results are consistently applied to record revenue and expenditure in individual segments. nb. Assets and liabilities used in the Companys business are not identified to any of the reportable segments as these are used interchangeably between segments and the management believes that it is not practicable to provide segment disclosures relating to total assets and liabilities.



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gain/(loss) on defined benefit plans -9800000 -9800000
2 Income tax relating to items that will not be reclassified to profit or loss 2500000 2500000
Total Amount of items that will not be reclassified to profit and loss -7300000
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of foreign operations -6100000 -6100000
Total Amount of items that will be reclassified to profit and loss -6100000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -13400000