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 Consolidated
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



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 Consolidated
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 1862800000
Other income 71300000
Total income 1934100000
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 820400000
(e) Finance costs 2800000
(f) Depreciation, depletion and amortisation expense 70100000
(f) Other Expenses
1 Other Expenses 539500000 539500000
Total other expenses 539500000
Total expenses 1432800000
3 Total profit before exceptional items and tax 501300000
4 Exceptional items -6300000
5 Total profit before tax 495000000
6 Tax expense
7 Current tax 137900000
8 Deferred tax 4700000
9 Total tax expenses 142600000
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 352400000
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 352400000
17 Other comprehensive income net of taxes -2500000
18 Total Comprehensive Income for the period 349900000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
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 20.78
Diluted earnings (loss) per share from continuing operations 20.76
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 20.78
Diluted earnings (loss) per share from continuing and discontinued operations 20.76
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 consolidated financial results of MPS Limited the Company its subsidiaries collectively known as the Group are prepared in accordance with Accounting Standard Ind AS 110 Consolidated Financial Statements as specified under section 133 of the Companies Act 2013. n3. 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. n5. The Nomination and Remuneration Committee at its meeting held on 05 May 2025 considered and approved the 3rd grant of 58900 Fifty Eight Thousand and Nine Hundred Only 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 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. 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 Scheme 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. n8. The standalone financial results of the Company are also available on the Companys website www.mpslimited.com. The key standalone financial information of the Company is given below 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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Research solutions 1088400000 1088400000
2 Education solutions 516200000 516200000
3 Corporate Learning 258200000 258200000
Total Segment Revenue 1862800000
Less: Inter segment revenue 0 0
Revenue from operations 1862800000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Research solutions 362000000 362000000
2 Education solutions 176400000 176400000
3 Corporate Learning 24900000 24900000
Total Profit before tax 563300000
i. Finance cost 2800000 2800000
ii. Other Unallocable Expenditure net off Unallocable income 65500000 65500000
Profit before tax 495000000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Research solutions 0 0
2 Education solutions 0 0
3 Corporate Learning 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
3 Corporate Learning 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) Notes n4. 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 allocatesresources 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 Groups 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 Consolidated
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 -9900000 -9900000
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 -7400000
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 4900000 4900000
Total Amount of items that will be reclassified to profit and loss 4900000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -2500000