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-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	16-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	08-May-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	Multi segment
Description of single segment
Start date and time of board meeting	16-May-2025   15:30:00
End date and time of board meeting	16-May-2025   18:15:00
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	NA
(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.	NA
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	2025-01-23
Indicate Company website link for updated RPT policy of the Company	www.mpslimited.com
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	937100000	3513400000
	Other income	48300000	215900000
	Total income	985400000	3729300000
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	384700000	1477900000
(e)	Finance costs	1500000	6900000
(f)	Depreciation, depletion and amortisation expense	32100000	121300000
(f)	Other Expenses
1	Other Expenses	204700000	671600000
	Total other expenses	204700000	671600000
	Total expenses	623000000	2277700000
3	Total profit before exceptional items and tax	362400000	1451600000
4	Exceptional items	0	0
5	Total profit before tax	362400000	1451600000
6	Tax expense
7	Current tax	85400000	344300000
8	Deferred tax	2800000	7300000
9	Total tax expenses	88200000	351600000
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	274200000	1100000000
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	274200000	1100000000
17	Other comprehensive income net of taxes	-700000	11600000
18	Total Comprehensive Income for the period	273500000	1111600000
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	171100000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		3333600000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	16.17	64.86
	Diluted earnings (loss) per share from continuing operations	16.15	64.81
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	16.17	64.86
	Diluted earnings (loss) per share from continuing and discontinued operations	16.15	64.81
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notes n1These results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standards 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 16 May 2025. The Statutory auditors of the Company have carried out the audit of the financial results for the quarter and year ended 31 March 2025 and an unmodified audit report has been issued. The same is available with Stock Exchanges and on the Company’s website at www.mpslimited.com. n2 The figures for the three months ended 31 March 2025 and 31 March 2024 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 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. n5During the year the Company has recognised a dividend income of INR 4.12 crores CHF 447485 from MPS Europa AG INR 5.86 crores from MPS Interactive Systems Limited and INR 3.12 crores EUR 355000 from TOPSIM GMBH its wholly owned subsidiaries. These are included under 'Other income' in the financial results of the Company. n6. The Nomination and Remuneration Committee at its meeting held on 27 September 2024 considered and approved the 2nd grant of 110970 One Lac Ten Thousand Nine Hundred nand Seventy only options to the eligible employees of the Company and its subsidiary under the MPS Limited Employee Stock Options Scheme 2023. These options were subsequently granted to eligible employees of the Company and its subsidiary. n7 Subsequent to the quarter ended 31 March 2025 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. n8 During the quarter ended 31 March 2025 the Board of Directors of the Company in its meeting on 28 February 2025 has considered and approved the raising of funds by way of issuance of equity shares having face value of Rs. 10 each of the Company Equity Shares or any other Equitylinked Securities of the Company or other securities convertible into or exchangeable nfor Equity Shares by way of Qualified Institutions Placement QIP in accordance with the provisions of Chapter VI of SEBI lssue of Capital and Disclosure Requirements Regulations 2018 as amended from time to time and other applicable laws andor any other permissible modes in one or more of the tranches for an aggregate amount not exceeding INR 300 Crores Rupees Three Hundred Crores Only subject to the receipt of necessary approval including the approval of the members of the Company and such other permissions sanctions and statutory approvals as may be required. The same was approved by the Shareholders vide postal ballot resolution dated 31 March 2025. n9The Bo ard of Directors in their meeting held on 21 May 2024 recommended a final dividend of INR 45 per equity share face value of INR 10 per share for the financial year 202324. This was approved by the shareholders in the Annual General Meeting held on 08 August 2024 and has been paid thereafter. n10. The Board of Directors in their meeting held on 23 January 2025 declared an Interim dividend of INR 33 per equity share face value of INR 10 per share for the financial year 202425 and has been paid thereafter. n11. The Board of Directors in their meeting held on 16 May 2025 recommended a final dividend INR 50 per equity share face value of INR 10 per share for the financial year 202425 which shall be paid subject to the approval of shareholders in the forthcoming Annual General Meeting. n12. The figures for the corresponding previous quarteryear have been regroupedreclassified wherever necessary to make them comparable. The impact of such reclassificationregrouping nis not material to the standalone financial statements. 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	197800000
	Capital work-in-progress	0
	Investment property	9200000
	Goodwill	393900000
	Other intangible assets	86500000
	Intangible assets under development	29900000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	1177800000
	Trade receivables, non-current	0
	Loans, non-current	106700000
	Other non-current financial assets	19200000
	Total non-current financial assets	1303700000
	Deferred tax assets (net)	62700000
	Other non-current assets	37000000
	Total non-current assets	2120700000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	184800000
	Trade receivables, current	759300000
	Cash and cash equivalents	183600000
	Bank balance other than cash and cash equivalents	4800000
	Loans, current	79800000
	Other current financial assets	23600000
	Total current financial assets	1235900000
	Current tax assets (net)	0
	Other current assets	592100000
	Total current assets	1828000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	3948700000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	171100000
	Other equity	3333600000
	Total equity attributable to owners of parent	3504700000
	Non controlling interest
	Total equity	3504700000
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	29400000
	Total non-current financial liabilities	29400000
	Provisions, non-current	0
	Deferred tax liabilities (net)	23400000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	52800000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	3900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	131200000
	Total Trade payable	135100000
	Other current financial liabilities	57300000
	Total current financial liabilities	192400000
	Other current liabilities	185300000
	Provisions, current	13500000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	391200000
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	444000000
	Total equity and liabilites	3948700000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	4b. Assets and liabilities used in the Company's business are not identified to any of the reportable segments as these are used interchangeably between segments and the management nbelieves that it is not practicable to provide segment disclosures relating to total assets and liabilities. 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)
1	Content solutions	673000000	2477000000
2	Platform solutions	264100000	1036400000
	Total Segment Revenue	937100000	3513400000
	Less: Inter segment revenue	0	0
	Revenue from operations	937100000	3513400000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Content solutions	330700000	1197600000
2	Platform solutions	117100000	490300000
	Total Profit before tax	447800000	1687900000
	i. Finance cost	1500000	1500000
	ii. Other Unallocable Expenditure net off Unallocable income	83900000	83900000
	Profit before tax	362400000	1451600000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Content solutions	0	0
2	Platform solutions	0	0
	Total Segment Asset	0	0
	Un-allocable Assets	0	0
	Net Segment Asset	0	0
4	Segment Liabilities
	Segment Liabilities
1	Content solutions	0	0
2	Platform 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)

4a. Based on the management approach as defined in Ind AS 108 Operating Segments the Chief Operating Decision Maker 'CODM' evaluates the Company's performance and allocates resources based on an analysis of various performance indicators by business segments. The accounting principles used in the preparation of the financial statements are consistently applied to record revenue and expenditure in individual segments.

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	Re-measurement gain/ (loss) on defined benefit plan	-500000	-4900000
	Total Amount of items that will not be reclassified to profit and loss	-500000	-4900000
2	Income tax relating to items that will not be reclassified to profit or loss	-100000	-1200000
3	Amount of items that will be reclassified to profit and loss
1	Exchange difference on translation of foreign operations	-300000	15300000
	Total Amount of items that will be reclassified to profit and loss	-300000	15300000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-700000	11600000

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			1451600000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			6900000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			-281000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-2000000
	Adjustments for decrease (increase) in other non-current assets			-10300000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-23400000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			57500000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			43300000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			121300000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-12500000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-19600000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-1800000
	Adjustments for dividend income			131000000
	Adjustments for interest income			36700000
	Adjustments for share-based payments			7500000
	Adjustments for fair value losses (gains)			-1400000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-18200000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			300000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-301100000
	Net cash flows from (used in) operations			1150500000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			366700000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			783800000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	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			800000
	Purchase of property, plant and equipment			57900000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			6000000
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			17900000
	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			241500000
	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			131000000
	Interest received			45500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			185000000
	Net cash flows from (used in) investing activities	522000000
	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			3300000
	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			0
	Payments of lease liabilities			41500000
	Dividends paid			1322900000
	Interest paid			10600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-1378300000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-72500000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			5100000
	Net increase (decrease) in cash and cash equivalents			-67400000
	Cash and cash equivalents cash flow statement at beginning of period			251000000
	Cash and cash equivalents cash flow statement at end of period			183600000