MPSLTD2024-01-012024-03-31 MPSLTD2024-01-012024-03-31 MPSLTD2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member MPSLTD2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member MPSLTD2024-03-31 MPSLTD2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue01Member MPSLTD2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue02Member MPSLTD2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue01Member MPSLTD2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue02Member MPSLTD2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults01Member MPSLTD2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults02Member MPSLTD2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults01Member MPSLTD2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults02Member MPSLTD2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets01Member MPSLTD2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets02Member MPSLTD2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities01Member MPSLTD2024-03-31in-bse-fin:OneReportableSegmentLiabilities01Member MPSLTD2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities02Member MPSLTD2024-03-31in-bse-fin:OneReportableSegmentLiabilities02Member MPSLTD2024-01-012024-03-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member MPSLTD2024-01-012024-03-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member MPSLTD2024-01-012024-03-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member MPSLTD2024-01-012024-03-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss02Member MPSLTD2024-01-012024-03-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member MPSLTD2024-01-012024-03-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532440 MPSLTD NOTLISTED MPS Limited Equity 2023-04-01 2024-03-31 2024-05-21 2024-05-14 INR Lakhs Yearly 18:30:00 22:05:00 2024-05-21 2024-05-21 true Cash Flow Indirect Declaration of unmodified opinion Multi segment 2024-01-01 2024-03-31 Audited Standalone 828600000.00 24600000.00 853200000.00 0.00 0.00 0.00 333700000.00 3400000.00 26800000.00 134300000.00 498200000.00 355000000.00 0.00 355000000.00 97500000.00 1500000.00 99000000.00 0.00 256000000.00 0.00 0.00 0.00 0.00 256000000.00 400000.00 256400000.00 0.00 0.00 171100000.00 10 15.26 15.25 0.00 0.00 15.26 15.25 0.00 0.00 0.00 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 21 May 2024. The statutory auditors of the Company have audited the financial results for the quarter and year ended 31 March 2024 and an unmodified audit report has been issued. The same are available with Stock Exchanges and on the Company’s website at www.mpslimited.com. 2. The figures for the three months ended 31 March 2024 and 31 March 2023 are the balancing figures between audited figures in respect of the full financial year and the published year to date figures up to preceeding quarter of the relevant financial year which were subject to limited review. 3. 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. 5. 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. 6. 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. 7. The Board 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) each for the financial year 2023-24 subject to the approval by the shareholders in the Annual General Meeting. 8. During the year ended 31 March 2024, 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. 9. The figures for the corresponding previous quarter/year have been regrouped/reclassified, wherever to make them comparable. Multi segment 2023-04-01 2024-03-31 Audited Standalone 3275700000.00 150300000.00 3426000000.00 0.00 0.00 0.00 1321800000.00 8400000.00 109900000.00 548900000.00 1989000000.00 1437000000.00 0.00 1437000000.00 369900000.00 2700000.00 372600000.00 0.00 1064400000.00 0.00 0.00 0.00 0.00 1064400000.00 200000.00 1064600000.00 0.00 0.00 171100000.00 10 3539800000.00 62.75 62.70 0.00 0.00 62.75 62.70 0.00 0.00 0.00 Other Expenses 134300000.00 Other Expenses 548900000.00 171900000.00 0.00 9500000.00 384300000.00 123700000.00 12000000.00 0.00 0.00 1176800000.00 0.00 399900000.00 17900000.00 1594600000.00 0.00 70300000.00 2366300000.00 0.00 300000000.00 464500000.00 251000000.00 52900000.00 19100000.00 34600000.00 1122100000.00 0.00 593500000.00 1715600000.00 0.00 0.00 4081900000.00 171100000.00 3539700000.00 3710800000.00 3710800000.00 0.00 0.00 400000.00 400000.00 0.00 15600000.00 0.00 0.00 16000000.00 0.00 79900000.00 104400000.00 184300000.00 146400000.00 21100000.00 3300000.00 0.00 355100000.00 0.00 0.00 371100000.00 4081900000.00 Notes: 4 (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. Content Solutions 570900000.00 Platform Solutions 257700000.00 Content Solutions 2188600000.00 Platform Solutions 1087100000.00 828600000.00 3275700000.00 0.00 0.00 828600000.00 3275700000.00 Content Solutions 293400000.00 Platform Solutions 129100000.00 Content Solutions 1105400000.00 Platform Solutions 543700000.00 422500000.00 1649100000.00 3400000.00 8400000.00 64100000.00 Notes: 4 (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. 203700000.00 355000000.00 1437000000.00 Content Solutions 0.00 Platform Solutions 0.00 0.00 Content Solutions 0.00 Platform Solutions 0.00 0.00 8400000.00 0.00 24900000.00 0.00 -133700000.00 -10800000.00 0.00 900000.00 0.00 -121400000.00 0.00 -28700000.00 0.00 109900000.00 0.00 11200000.00 0.00 26000000.00 0.00 4900000.00 65900000.00 44500000.00 4000000.00 -6800000.00 0.00 -6000000.00 0.00 -7500000.00 0.00 -235100000.00 1201900000.00 0.00 0.00 0.00 379600000.00 0.00 822300000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 600000.00 31200000.00 0.00 0.00 0.00 12000000.00 0.00 0.00 0.00 11400000.00 0.00 0.00 0.00 0.00 498900000.00 216400000.00 0.00 0.00 65900000.00 66900000.00 0.00 307900000.00 0.00 104200000.00 0.00 0.00 0.00 0.00 30300000.00 0.00 0.00 0.00 0.00 0.00 0.00 35900000.00 848000000.00 6000000.00 0.00 0.00 -920200000.00 6300000.00 1800000.00 8100000.00 242900000.00 251000000.00 Re-measurement gain/(loss) on defined benefit plans -1200000.00 Income tax relating to items that will not be reclassified to profit or loss 300000.00 Re-measurement gain/(loss) on defined benefit plans -6300000.00 Income tax relating to items that will not be reclassified to profit or loss 1600000.00 -900000.00 -4700000.00 0.00 0.00 Exchange difference on translation of foreign operations 1300000.00 Exchange difference on translation of foreign operations 4900000.00 1300000.00 4900000.00 0.00 0.00