DELPHIFX2023-07-012023-09-30 DELPHIFX2023-07-012023-09-30 DELPHIFX2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member DELPHIFX2023-07-012023-09-30in-bse-fin:OneOperatingExpenses02Member DELPHIFX2023-07-012023-09-30in-bse-fin:OneOperatingExpenses03Member DELPHIFX2023-07-012023-09-30in-bse-fin:OneOperatingExpenses04Member DELPHIFX2023-07-012023-09-30in-bse-fin:OneOperatingExpenses05Member DELPHIFX2023-07-012023-09-30in-bse-fin:OneOperatingExpenses06Member DELPHIFX2023-07-012023-09-30in-bse-fin:OneOperatingExpenses07Member DELPHIFX2023-07-012023-09-30in-bse-fin:OneOperatingExpenses08Member DELPHIFX2023-07-012023-09-30in-bse-fin:OneOperatingExpenses09Member DELPHIFX2023-07-012023-09-30in-bse-fin:OneOperatingExpenses10Member DELPHIFX2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member DELPHIFX2023-07-012023-09-30in-bse-fin:FourOperatingExpenses02Member DELPHIFX2023-07-012023-09-30in-bse-fin:FourOperatingExpenses03Member DELPHIFX2023-07-012023-09-30in-bse-fin:FourOperatingExpenses04Member DELPHIFX2023-07-012023-09-30in-bse-fin:FourOperatingExpenses05Member DELPHIFX2023-07-012023-09-30in-bse-fin:FourOperatingExpenses06Member DELPHIFX2023-07-012023-09-30in-bse-fin:FourOperatingExpenses07Member DELPHIFX2023-07-012023-09-30in-bse-fin:FourOperatingExpenses08Member DELPHIFX2023-07-012023-09-30in-bse-fin:FourOperatingExpenses09Member DELPHIFX2023-07-012023-09-30in-bse-fin:FourOperatingExpenses10Member DELPHIFX2023-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 533452 DELPHIFX NA DELPHI WORLD MONEY LIMITED Equity 2023-04-01 2024-03-31 2023-11-09 2023-11-02 INR Millions Half yearly 16:00:00 17:35:00 2023-11-09 2023-11-09 true Cash Flow Indirect Not applicable Single segment Foreign Exchange Service & Related Services 2023-07-01 2023-09-30 Unaudited Standalone 212186000.00 44382000.00 256568000.00 0.00 0.00 0.00 28439000.00 5738000.00 2528000.00 159648000.00 196353000.00 60215000.00 0.00 60215000.00 19842000.00 1356000.00 21198000.00 0.00 39017000.00 0.00 0.00 0.00 0.00 39017000.00 -2441000.00 36576000.00 0.00 0.00 111279000.00 10 3.51 3.51 0.00 0.00 3.51 3.51 0.00 0.00 0.00 1).The above unaudited financial results for the quarter and half year ended September 30, 2023, have been reviewed by the Audit Committee and subsequently approved by the Board of Directors of the Company at their respective meetings held on November 09, 2023. The statutory auditors of the Company, M/s T R Chadha & Co LLP have carried out a Limited Review for said unaudited financial results. 2).The above financial results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015, as amended (Ind AS), as prescribed under Section 133 of the Companies Act 2013, Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (Listing Regulations), and the other recognised accounting practices and policies to the extent applicable. 3).The company has filed an appeal with the Hon'ble Appellate Tribunal for Foreign Exchange (ATFP), against the adjudication order, dated April 27, 2022, passed by the Special Director of Enforcement (‘ED’) Southern Regional Office, disputing the monetary penalty of Rs.327.22 million imposed on the Company for non-compliance with the provisions of Section 3 (A), 10(4) & 10 (5) of FEMA, 1999 & Rs.35.00 million on the Principal Officer of the Company under section 42 (1) of FEMA, 1999. The matter is still pending to be listed. The said matter has arisen related to the period of pre-acquisition of the Company by the current promoters, i.e. the acquisition by the EbixCash World Money Limited (Holding Company) from the erstwhile promoters of the Company under the Share Purchase Agreement dated December 31, 2018. The company believes that there are good grounds to set aside the adjudication order. Further, the company is covered by the indemnities given by the erstwhile Promoters under the Share Purchase Agreement. Therefore, the liability for the payments, if any, shall be reimbursed by the erstwhile Promoters of the Company and would not have any financial impact on the company. 4).Minimum Public Shareholding: Pursuant to Regulation 38 of the Listing Regulations, read along with Rule 19(2) and 19A of the Securities Contracts (Regulation) Rules, 1957 the Company has been non-compliant with the Minimum Public Shareholding rule. Consequently, both the Stock exchanges, on which the Company is listed, continue to levy the fine till the Company becomes compliant with the regulation. The Company is in process of evaluating various methods prescribed by SEBI Regulations for complying Minimum Public Shareholding rule and will take the required steps to ensure compliance. 5).The Company has evaluated its operating segments in accordance with Ind AS 108, and has concluded that it is engaged in a single operating segment viz. Foreign Exchange services on the basis of decisions taken for allocation of resources by the Chief Operating Decision Makers (CODM) and the internal business reporting; system for evaluation of operational results. 6).Pursuant to the provisions of the Listing Regulations, the Company will publish unaudited financial results in the newspapers. The unaudited financial results of the Company will be made available on the Company's website www.indiaforexonline.com and also on the website of BSE Limited (www.bseindia.com) and National Stock Exchange (www.nseindia.com). 7).The previous period's figures have been regrouped/reclassified wherever to correspond with the current period classification/disclosures. Single segment 2023-04-01 2023-09-30 Unaudited Standalone 437838000.00 75901000.00 513739000.00 0.00 0.00 0.00 52641000.00 8990000.00 4591000.00 322853000.00 389075000.00 124664000.00 0.00 124664000.00 39327000.00 1103000.00 40430000.00 0.00 84234000.00 0.00 0.00 0.00 0.00 84234000.00 -1960000.00 82274000.00 0.00 0.00 111279000.00 10 7.57 7.57 0.00 0.00 7.57 7.57 0.00 0.00 0.00 Agency commission / incentives 129631000.00 CSR Expenses 1556000.00 Insurance expenses 250000.00 Legal and professional charges 1868000.00 Miscellaneous expenses 19826000.00 Provision/ (reversal) for Expected Credit Loss 492000.00 Rent & Concession Payments 1970000.00 Repairs and maintenance-others 587000.00 Telephone, Internet, and Courier Expenses 538000.00 Travelling and Conveyance 2930000.00 Agency commission / incentives 261190000.00 CSR Expenses 3113000.00 Insurance expenses 619000.00 Legal and professional charges 4031000.00 Miscellaneous expenses 33474000.00 Provision/ (reversal) for Expected Credit Loss 2669000.00 Rent & Concession Payments 10575000.00 Repairs and maintenance-others 924000.00 Telephone, Internet, and Courier Expenses 929000.00 Travelling and Conveyance 5329000.00 33212000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 30000.00 0.00 0.00 2408000.00 2438000.00 48674000.00 36643000.00 120967000.00 43146000.00 0.00 554758000.00 486672000.00 357847000.00 1421065000.00 208190000.00 3028532000.00 0.00 127996000.00 3199674000.00 3320641000.00 111279000.00 2037971000.00 2149250000.00 2149250000.00 0.00 0.00 355854000.00 355854000.00 0.00 0.00 0.00 0.00 355854000.00 283611000.00 315737000.00 41735000.00 641083000.00 90808000.00 10288000.00 73358000.00 0.00 815537000.00 0.00 0.00 1171391000.00 3320641000.00 8990000.00 -13728000.00 -95313000.00 40370000.00 -1280000.00 0.00 0.00 0.00 0.00 -86474000.00 0.00 0.00 0.00 4591000.00 0.00 2114000.00 2669000.00 -75162000.00 20980000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2281000.00 0.00 0.00 -189962000.00 -65298000.00 0.00 0.00 -73015000.00 1679000.00 0.00 -139992000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -13776000.00 14000.00 6056000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10303000.00 0.00 0.00 0.00 18037000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -283611000.00 0.00 1140000.00 0.00 7947000.00 0.00 0.00 274524000.00 152569000.00 0.00 152569000.00 334125000.00 486694000.00 -3262000.00 -2615000.00 -821000.00 -655000.00