MPSLTD2023-10-012023-12-31 MPSLTD2023-10-012023-12-31 MPSLTD2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member MPSLTD2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member MPSLTD2023-12-31 MPSLTD2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue01Member MPSLTD2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue02Member MPSLTD2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue01Member MPSLTD2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue02Member MPSLTD2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults01Member MPSLTD2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults02Member MPSLTD2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults01Member MPSLTD2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults02Member MPSLTD2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets01Member MPSLTD2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets02Member MPSLTD2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member MPSLTD2023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member MPSLTD2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member MPSLTD2023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member MPSLTD2023-10-012023-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member MPSLTD2023-10-012023-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member MPSLTD2023-10-012023-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member MPSLTD2023-10-012023-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532440 MPSLTD NOTLISTED MPS Limited Equity 2023-04-01 2024-03-31 2024-01-23 2024-01-16 INR Lakhs Third quarter 10:30:00 14:00:00 2024-01-23 2024-01-23 Not applicable Multi segment 2023-10-01 2023-12-31 Unaudited Standalone 840400000.00 81300000.00 921700000.00 0.00 0.00 0.00 342300000.00 1800000.00 26400000.00 134300000.00 504800000.00 416900000.00 0.00 416900000.00 93800000.00 3100000.00 96900000.00 0.00 320000000.00 0.00 0.00 0.00 0.00 320000000.00 100000.00 320100000.00 0.00 0.00 171100000.00 10 18.87 18.84 0.00 0.00 18.87 18.84 NOTES: 1. 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 23 January 2024. The statutory auditors of the Company has carried out limited review of the financial results for the quarter and nine months ended 31 December 2023 and an unmodified review report has been issued. The same are available with Stock Exchanges and on the Company’s website at www.mpslimited.com. 2.These financial results have been prepared in accordance with Indian Accounting Standards ('Ind AS') 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. 4. The Board of Directors in their meeting held on 16 May 2023, recommended a final dividend of INR 20 per equity share (face value of INR 10 per share) for the financial year 2022-23. This was approved by the shareholders in the Annual General Meeting held on 31 July 2023 and has been paid thereafter. 5. The Board of Directors in their meeting held on 27 October 2023, have declared an interim dividend of INR 30 per equity share (face value of INR 10 per share) for the financial year 2023-24 and has been paid thereafter. 6. During the quarter ended 31 December 2023, the Company has received a dividend of CHF 6,92,150 (INR 6.59 crores) from MPS Europa AG, its wholly owned subsidiary. This is included under 'Other income' in the financial results of the Company. 7. The figures for the correspoding previous quarter/period/year have been regrouped/reclassified, wherever to make them comparable. Multi segment 2023-04-01 2023-12-31 Unaudited Standalone 2447100000.00 125700000.00 2572800000.00 0.00 0.00 0.00 988100000.00 5000000.00 83100000.00 414600000.00 1490800000.00 1082000000.00 0.00 1082000000.00 272400000.00 1200000.00 273600000.00 0.00 808400000.00 0.00 0.00 0.00 0.00 808400000.00 -200000.00 808200000.00 0.00 0.00 171100000.00 10 47.65 47.61 0.00 0.00 47.65 47.61 Other Expenses 134300000.00 Other Expenses 414600000.00 Content Solutions 573000000.00 Platform Solutions 267400000.00 Content Solutions 1617700000.00 Platform Solutions 829400000.00 840400000.00 2447100000.00 840400000.00 2447100000.00 Content Solutions 300700000.00 Platform Solutions 123600000.00 Content Solutions 812000000.00 Platform Solutions 414600000.00 424300000.00 1226600000.00 1800000.00 5000000.00 5600000.00 3. Segment Reporting (a) 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. (b) 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 believes that it is not practicable to provide segment disclosures relating to total assets and liabilities. 139600000.00 416900000.00 1082000000.00 Content Solutions 0.00 Platform Solutions 0.00 0.00 Content Solutions 0.00 Platform Solutions 0.00 0.00 Re-measurement gain/(loss) on defined benefit plans -800000.00 Re-measurement gain/(loss) on defined benefit plans -5100000.00 -800000.00 -5100000.00 -200000.00 -1300000.00 Exchange differences on translation of foreign operations 700000.00 Exchange differences on translation of foreign operations 3600000.00 700000.00 3600000.00 0.00 0.00