Integrated Filing — IndAS

General information about company
Scrip Code	533452
NSE Symbol	DELPHIFX
MSEI Symbol	NOTLISTED
ISIN	INE726L01019
Name of company	DELPHI WORLD MONEY LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	29-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	23-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
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	Single segment
Description of single segment	Foreign Exchange Services and related activities
Start date and time of board meeting	29-Apr-2025   17:00:00
End date and time of board meeting	29-Apr-2025   17:23:00
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	Declaration of unmodified opinion
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(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	No
(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.	No
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(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?	Yes
Latest Date on which RPT policy is updated	2025-02-06
Indicate Company website link for updated RPT policy of the Company	https://www.indiaforexonline.com/invester-pdf/DelphiPolicies/POLICY%20ON%20RELATED%20PARTY%20TRANSACTIONS.pdf
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	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	125640000	547210000
	Other income	47420000	192350000
	Total income	173060000	739560000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	21530000	101360000
(e)	Finance costs	7000000	30270000
(f)	Depreciation, depletion and amortisation expense	2710000	11510000
(f)	Other Expenses
1	Rent	690000	6040000
2	Provision for Expected Credit Loss	-51370000	23640000
3	CSR Expenses	1000000	3900000
4	Legal and professional charges	5310000	22680000
5	Agency commission / incentives	58560000	284390000
6	Telephone, Internet, and Coruier Expenses	510000	2100000
7	Travelling and Conveyance	1730000	9410000
8	Insurance	200000	940000
9	Repairs and maintenance-others	510000	1930000
10	Miscellaneous expenses	57540000	95660000
	Total other expenses	74680000	450690000
	Total expenses	105920000	593830000
3	Total profit before exceptional items and tax	67140000	145730000
4	Exceptional items	0	-125990000
5	Total profit before tax	67140000	19740000
6	Tax expense
7	Current tax	30210000	36330000
8	Deferred tax	8200000	-36140000
9	Total tax expenses	38410000	190000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	28730000	19550000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	28730000	19550000
17	Other comprehensive income net of taxes	-720000	-820000
18	Total Comprehensive Income for the period	28010000	18730000
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	111280000	111280000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		2124320000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.58	1.76
	Diluted earnings (loss) per share from continuing operations	2.58	1.76
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	2.58	1.76
	Diluted earnings (loss) per share from continuing and discontinued operations	2.58	1.76
24	Debt equity ratio	0	0.0012
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio
27	Disclosure of notes on financial results		As disclosed in the Financial Results submitted to the Stock Exchanges n n

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

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	36250000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	30000
	Trade receivables, non-current	0
	Loans, non-current	750000000
	Other non-current financial assets	186000000
	Total non-current financial assets	936030000
	Deferred tax assets (net)	77980000
	Other non-current assets	8720000
	Total non-current assets	1058980000
2	Current assets
	Inventories	31910000
	Current financial asset
	Current investments	0
	Trade receivables, current	317270000
	Cash and cash equivalents	383660000
	Bank balance other than cash and cash equivalents	432680000
	Loans, current	582560000
	Other current financial assets	233930000
	Total current financial assets	1950100000
	Current tax assets (net)	0
	Other current assets	53960000
	Total current assets	2035970000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	3094950000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	111280000
	Other equity	2124320000
	Total equity attributable to owners of parent	2235600000
	Non controlling interest
	Total equity	2235600000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	275130000
	Total non-current financial liabilities	275130000
	Provisions, non-current	12540000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	9830000
	Total non-current liabilities	297500000
	Current liabilities
	Current financial liabilities
	Borrowings, current	262300000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	213740000
	Total Trade payable	213740000
	Other current financial liabilities	25380000
	Total current financial liabilities	501420000
	Other current liabilities	44840000
	Provisions, current	5000000
	Current tax liabilities (Net)	10590000
	Deferred government grants, Current	0
	Total current liabilities	561850000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	859350000
	Total equity and liabilites	3094950000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	As disclosed in the Financial Results submitted to Stock Exchanges n

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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets	null	null
	Net Segment Asset	null	null
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities	null	null
	Net Segment Liabilities	null	null
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	NA

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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	(a) Remeasurement of defined employee benefit plans	-960000	-1090000
	Total Amount of items that will not be reclassified to profit and loss	-960000	-1090000
2	Income tax relating to items that will not be reclassified to profit or loss	-240000	-270000
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss
5	Total Other comprehensive income	-720000	-820000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			19740000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			-10380000
	Adjustments for decrease (increase) in trade receivables, current			65810000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			3990000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			28980000
	Adjustments for other financial assets, current			-86900000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			7750000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			11510000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			200900000
	Adjustments for provisions, current			-12050000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-66190000
	Adjustments for other financial liabilities, non-current			2430000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			145850000
	Net cash flows from (used in) operations			165590000
	Dividends received			0
	Interest paid			-30220000
	Interest received			-190920000
	Income taxes paid (refund)			48580000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-43690000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			303360000
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			0
	Purchase of property, plant and equipment			13870000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			81590000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	371080000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			42310000
	Payments of lease liabilities			3440000
	Dividends paid			0
	Interest paid			24890000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-70640000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			256750000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			256750000
	Cash and cash equivalents cash flow statement at beginning of period			126910000
	Cash and cash equivalents cash flow statement at end of period			383660000