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:OneReportableSegmentRevenue03Member MPSLTD2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue01Member MPSLTD2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue02Member MPSLTD2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue03Member MPSLTD2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults01Member MPSLTD2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults02Member MPSLTD2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults03Member MPSLTD2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults01Member MPSLTD2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults02Member MPSLTD2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults03Member MPSLTD2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets01Member MPSLTD2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets02Member MPSLTD2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets03Member 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:OneReportableSegmentLiabilities03Member MPSLTD2024-03-31in-bse-fin:OneReportableSegmentLiabilities03Member 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 Consolidated 1494200000.00 25100000.00 1519300000.00 0.00 0.00 0.00 709300000.00 3500000.00 56600000.00 357300000.00 1126700000.00 392600000.00 0.00 392600000.00 111500000.00 -6000000.00 105500000.00 0.00 287100000.00 0.00 0.00 0.00 0.00 287100000.00 -4700000.00 282400000.00 0.00 0.00 0.00 0.00 171100000.00 10 17.12 17.10 0.00 0.00 17.12 17.10 0.00 0.00 0.00 Detailed notes in PDF. Summarised notes below: 1. These results have been prepared have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 21 May 2024. The Statutory auditors of the Company have carried out the audit of the financial results and an unmodified audit report has been issued. 5. On 31 August 2023, the Company acquired 65% of the shares held by the shareholders of each entity of Liberate Group through MPS Interactive, for a consideration of AUD 9.32 million (~INR 50 crores). The consideration of AUD 7.58 Million (~INR 41 crores) due at completion was paid upon acquisition and the remaining amount will be paid at a later date as per the terms of the SPA and other transaction documents dated 29 August 2023 and 31 August 2023. The aforementioned consideration of AUD 9.32 million (~INR 50 crores) has been revised to AUD 9.10 million (~INR 49 crores) post net working capital adjustments carried out in accordance with the SPA. 6. On 29 February 2024, the Company completed acquisition of Research Square AJE LLC, along with its subsidiary American Journal Online (Beijing) Information Consulting Co. Ltd. through a newly formed SPV American Journal Experts LLC, under MPS NA LLC, for a total purchase consideration of USD 8.40 Million (~INR 70 Crores). 7. Pursuant to MCA order dated 06 June 2023 approving merger of E.I. Design into and with MPS Interactive with effect from the appointed date i.e. 31 May 2022, all the assets, liabilities and reserves have been recorded in accordance with Appendix C of IND AS 103 ‘Business Combinations’. 8. The Board of Directors, on 16 May 2023 recommended a final dividend of INR 20 per equity share for FY 2022-23. 9. The Board of Directors, on 27 October 2023, have declared an interim dividend of INR 30 per equity share for FY 2023-24 and has been paid thereafter. 10. The Board of Directors, on 21 May 2024, recommended a final dividend of INR 45 per equity share for FY 2023-24 Multi segment 2023-04-01 2024-03-31 Audited Consolidated 5453100000.00 122100000.00 5575200000.00 0.00 0.00 0.00 2433900000.00 8600000.00 199800000.00 1320300000.00 3962600000.00 1612600000.00 0.00 1612600000.00 422800000.00 2100000.00 424900000.00 0.00 1187700000.00 0.00 0.00 0.00 0.00 1187700000.00 22200000.00 1209900000.00 0.00 0.00 0.00 0.00 171100000.00 10 4427100000.00 70.01 69.96 0.00 0.00 70.01 69.96 0.00 0.00 0.00 Other Expenses 357300000.00 Other Expenses 1320300000.00 0.00 207800000.00 0.00 9500000.00 2691100000.00 970700000.00 12000000.00 0.00 0.00 0.00 0.00 0.00 23700000.00 23700000.00 9200000.00 93300000.00 4017300000.00 0.00 300000000.00 1006800000.00 1080100000.00 73600000.00 100000.00 37700000.00 2498300000.00 5300000.00 844400000.00 3348000000.00 0.00 0.00 7365300000.00 171100000.00 4427100000.00 4598200000.00 4598200000.00 0.00 0.00 283100000.00 283100000.00 5300000.00 394900000.00 0.00 0.00 683300000.00 0.00 239800000.00 349700000.00 589500000.00 1374200000.00 90500000.00 29600000.00 0.00 2083800000.00 0.00 0.00 2767100000.00 7365300000.00 Notes: 4(b) Assets and liabilities used in the Group'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 799600000.00 Platform Solutions 349500000.00 eLearning Solutions 345100000.00 Content Solutions 2880600000.00 Platform Solutions 1234400000.00 eLearning Solutions 1338100000.00 1494200000.00 5453100000.00 0.00 0.00 1494200000.00 5453100000.00 Content Solutions 289200000.00 Platform Solutions 108600000.00 eLearning Solutions 60700000.00 Content Solutions 1118200000.00 Platform Solutions 511000000.00 eLearning Solutions 222000000.00 458500000.00 1851200000.00 3500000.00 8600000.00 62400000.00 4 (a) Based on the “management approach” as defined in Ind AS 108 Operating Segments, the Chief Operating Decision Maker (‘CODM’) evaluates the Group’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. 230000000.00 392600000.00 1612600000.00 Content Solutions 0.00 Platform Solutions 0.00 eLearning Solutions 0.00 0.00 Content Solutions 0.00 Platform Solutions 0.00 eLearning Solutions 0.00 0.00 8600000.00 0.00 59000000.00 0.00 -45000000.00 -1900000.00 20000000.00 0.00 0.00 -59200000.00 0.00 -141900000.00 0.00 199800000.00 0.00 14700000.00 0.00 -15300000.00 0.00 18600000.00 0.00 40200000.00 4600000.00 -3300000.00 0.00 -12000000.00 0.00 -24200000.00 0.00 -17700000.00 1594900000.00 0.00 0.00 0.00 414500000.00 0.00 1180400000.00 0.00 749400000.00 0.00 0.00 0.00 0.00 0.00 0.00 600000.00 37000000.00 0.00 0.00 0.00 12000000.00 0.00 0.00 0.00 19400000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 70400000.00 0.00 998200000.00 0.00 251400000.00 0.00 0.00 0.00 0.00 30300000.00 0.00 0.00 0.00 0.00 0.00 39600000.00 0.00 857500000.00 6300000.00 0.00 0.00 -933700000.00 498100000.00 1900000.00 500000000.00 580100000.00 1080100000.00 Re-measurement gain/(loss) on defined benefit plans -700000.00 Income tax relating to items that will not be reclassfied to profit or loss 200000.00 Re-measurement gain/(loss) on defined benefit plans -6600000.00 Income tax relating to items that will not be reclassfied to profit or loss 1700000.00 -500000.00 -4900000.00 0.00 0.00 Exchange differences on translation of foreign operations -4200000.00 Exchange differences on translation of foreign operations 27100000.00 -4200000.00 27100000.00 0.00 0.00