Integrated Filing — IndAS



General information about company

Scrip Code 533452
NSE Symbol DELPHIFX
MSEI Symbol NOTLISTED
ISIN INE726L01027
Name of company Delphi World Money Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 28-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 28-05-2026   21:00:00
End date and time of board meeting 28-05-2026   22:00:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification



Financial Results Ind-AS

Amount in (Lakhs)

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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 6,851.90 19,404.60
Other income 1,064.30 2,419.40
Total income 7,916.20 21,824.00
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 1,930.00 5,029.00
(e) Finance costs 406.10 1,295.90
(f) Depreciation, depletion and amortisation expense 113.20 393.60
(f) Other Expenses
1 Rent 172.00 321.50
2 Provision for Expected Credit Loss 80.20 (152.10)
3 CSR Expenses 8.30 33.30
4 Legal and professional charges 307.40 557.00
5 Agency commission / incentives 914.70 3,092.60
6 Telephone, Internet, and Coruier Expenses 20.40 45.40
7 Travelling and Conveyance 77.30 235.50
8 Insurance (3.40) 4.40
9 Repairs and maintenance-others 278.90 397.20
10 Miscellaneous expenses 3,377.70 9,384.80
Total other expenses 5,233.50 13,919.60
Total expenses 7,682.80 20,638.10
3 Total profit before exceptional items and tax 233.40 1,185.90
4 Exceptional items 0.00 (85.70)
5 Total profit before tax 233.40 1,100.20
6 Tax expense
7 Current tax (51.10) 278.70
8 Deferred tax 470.50 533.10
9 Total tax expenses 419.40 811.80
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations (186.00) 288.40
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period (186.00) 288.40
17 Other comprehensive income net of taxes 381.40 150.80
18 Total Comprehensive Income for the period 195.40 439.20
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (207.60) 482.30
Total profit or loss, attributable to non-controlling interests 21.60 (145.90)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (68.80) 482.30
Total comprehensive income for the period attributable to owners of parent non-controlling interests 264.20 (43.10)
21 Details of equity share capital
Paid-up equity share capital 4,905.40 4,905.40
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 27,749.40
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.08 0.16
Diluted earnings (loss) per share from continuing operations -0.08 0.16
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -0.08 0.16
Diluted earnings (loss) per share from continuing and discontinued operations -0.08 0.16
24 Debt equity ratio 0 1.200
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) As per attached FR



Remarks

Debt equity ratio NA
Debt service coverage ratio Not applicable as there are no debt service obligations during the year.
Interest service coverage ratio Not applicable


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 2,426.30
Capital work-in-progress 0.00
Investment property 0.00
Goodwill 3,922.40
Other intangible assets 6.30
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 0.20
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other financial assets 469.50
Total of other non-current financial assets 469.50
Total non-current financial assets 469.70
Deferred tax assets (net) 442.60
Other non-current assets
1 Non Current Tax Assets (Net) 2,593.70
2 Other Non Current Assets 2,347.70
Total of other non-current assets 4,941.40
Total non-current assets 12,208.70
2 Current assets
Inventories 986.20
Current financial asset
Current investments 0.00
Trade receivables, current 8,551.30
Cash and cash equivalents 7,112.90
Bank balance other than cash and cash equivalents 3,502.60
Loans, current 17,565.80
Other current financial assets
Total of other current financial assets 6,759.10
Total current financial assets 43,491.70
Current tax assets (net) 0.00
Other current assets
1 Other Current Assets 7,941.00
Total of other current assets 7,941.00
Total current assets 52,418.90
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 64,627.60
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 4,905.40
Other equity 27,749.40
Total equity attributable to owners of parent 32,654.80
Non controlling interest (19,727.70)
Total equity 12,927.10
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2,053.90
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Lease liabilities 1,218.60
2 Other Non Current Financial Liabilities 2,409.70
Total of other non-current financial liabilities 3,628.30
Total non-current financial liabilities 5,682.20
Provisions, non-current 1,120.30
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 6,802.50
Current liabilities
Current financial liabilities
Borrowings, current 13,504.10
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 13,689.40
Total Trade payable 13,689.40
Other current financial liabilities
1 Lease liabilities 627.80
2 Other financial liabilities 5,836.50
Total of other current financial liabilities 6,464.30
Total current financial liabilities 33,657.80
Other current liabilities 10,771.50
1 Other Current Liabilities 10,771.50
Total of other current liabilities 10,771.50
Provisions, current 262.60
Current tax liabilities (Net) 206.10
Deferred government grants, Current 0.00
Total current liabilities 44,898.00
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 51,700.50
Total equity and liabilites 64,627.60
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) NA



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 (i) Foreign Exchange, Money Transfer and Payment services 0.009492 4,474.80
2 (ii) Travel Services 5,902.80 14,929.80
Total Segment Revenue 6,852.00 19,404.60
Less: Inter segment revenue 0.00 0.00
Revenue from operations 6,852.00 19,404.60
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 (i) Foreign Exchange, Money Transfer and Payment services 343.80 1,271.70
2 (ii) Travel Services 844.20 1,538.70
Total Profit before tax 1,188.00 2,810.40
i. Finance cost 406.10 1,295.90
ii. Other Unallocable Expenditure net off Unallocable income 545.70 414.40
Profit before tax 236.20 1,100.10
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 (i) Foreign Exchange, Money Transfer and Payment services 0.00 0.00
2 (ii) Travel Services 0.00 0.00
Total Segment Asset 0.00 0.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 0.00 0.00
4 Segment Liabilities
Segment Liabilities
1 (i) Foreign Exchange, Money Transfer and Payment services 0.00 0.00
2 (ii) Travel Services 0.00 0.00
Total Segment Liabilities 0.00 0.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 0.00 0.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) NA



Other Comprehensive Income

Amount in (Lakhs)

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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined employee benefit plans 135.40 96.50
Total Amount of items that will not be reclassified to profit and loss 135.40 96.50
2 Income tax relating to items that will not be reclassified to profit or loss 1.20 2.20
3 Amount of items that will be reclassified to profit and loss
1 Remeasurment of Exchange Differnce 247.20 56.50
Total Amount of items that will be reclassified to profit and loss 247.20 56.50
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 381.40 150.80



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1,100.20
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories (667.10)
Adjustments for decrease (increase) in trade receivables, current (3,506.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (9,783.10)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (7,549.00)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 14,308.60
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 393.60
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 4.40
Adjustments for provisions, current 1,383.90
Adjustments for provisions, non-current (191.40)
Adjustments for other financial liabilities, current 238.40
Adjustments for other financial liabilities, non-current 13,586.70
Adjustments for unrealised foreign exchange losses gains (261.40)
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 7,957.60
Net cash flows from (used in) operations 9,057.80
Dividends received 0.00
Interest paid (1,295.90)
Interest received (1,305.80)
Income taxes paid (refund) 2,695.70
Other inflows (outflows) of cash (56.70)
Net cash flows from (used in) operating activities 6,295.50
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 5,189.20
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 744.20
Proceeds from sales of investment property (4.40)
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 2,502.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (3,435.80)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 9,976.50
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 5,615.10
Payments of lease liabilities 84.40
Dividends paid 0.00
Interest paid 3,761.40
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (99.00)
Net cash flows from (used in) financing activities 416.60
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 3,276.30
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 3,276.30
Cash and cash equivalents cash flow statement at beginning of period 3,836.60
Cash and cash equivalents cash flow statement at end of period 7,112.90





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification
Auditor's opinion Qualified opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 TR Chadha & Co LLP Yes 30-09-2028


Financial details

Amount in (Lakhs)

Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 21,824.00 21,824.00
2 Total Expenditure 21,535.60 21,535.60
3 Net Profit/(Loss) 288.30 288.30
4 Earnings Per Share 0.16 0.16
5 Total Assets 64,627.60 64,627.60
6 Total Liabilities 64,627.60 64,627.60
7 Net Worth 12,927.00 12,927.00


Audit qualification

Amount in (Lakhs)

Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above
1 Textual Information(1) Qualified opinion Whether appeared first time Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)


Text Block

Textual Information(1) As per attached outcome of the board meeting
Textual Information(2) As per attached outcome of the board meeting
Textual Information(3) As per attached outcome of the board meeting
Textual Information(4) As per attached outcome of the board meeting
Textual Information(5) As per attached outcome of the board meeting


Signatories detail

Name of CEO / Managing director Hariprasad Meenoth Panichikkil
Name of CFO Pravin M. Patel
Name of audit committee chairman Shri Pal Goel
Name of statutory auditor Neena Goel
Name of other signatory, if any, with designation
Place Mumbai
Date 28-05-2026