MPSLTD2024-04-012024-06-30 MPSLTD2024-04-012024-06-30in-bse-fin:OneOperatingExpenses01Member MPSLTD2024-06-30 MPSLTD2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue01Member MPSLTD2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue02Member MPSLTD2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults01Member MPSLTD2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults02Member MPSLTD2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets01Member MPSLTD2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets02Member MPSLTD2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities01Member MPSLTD2024-06-30in-bse-fin:OneReportableSegmentLiabilities01Member MPSLTD2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities02Member MPSLTD2024-06-30in-bse-fin:OneReportableSegmentLiabilities02Member MPSLTD2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member MPSLTD2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member MPSLTD2024-04-012024-06-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532440 MPSLTD NOTLISTED MPS Limited Equity 2024-04-01 2025-03-31 2024-08-08 2024-08-01 INR Lakhs First quarter 18:30:00 20:15:00 2024-08-08 2024-08-08 Not applicable Multi segment 2024-04-01 2024-06-30 Unaudited Standalone 808600000.00 67400000.00 876000000.00 0.00 0.00 0.00 343300000.00 1800000.00 28800000.00 145800000.00 519700000.00 356300000.00 0.00 356300000.00 80600000.00 4300000.00 84900000.00 0.00 271400000.00 0.00 0.00 0.00 0.00 271400000.00 -2600000.00 268800000.00 0.00 0.00 171100000.00 10 16.00 15.99 0.00 0.00 16.00 15.99 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 08 August 2024. The statutory auditors of the Company has been carried out limited review of the financial results for the quarter ended 30 June 2024 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. The figures for the three months ended 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 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 21 May 2024, recommended a final dividend of INR 45 per equity share (face value of INR 10 per share) for the financial year 2023-24. This was approved by the shareholders in the Annual General Meeting held on 08 August 2024 and has been paid thereafter. 6. During the quarter ended 30 June 2024, the Company has recognised a dividend income of CHF 4,47,385 (INR 4.12 crores) receivable 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 corresponding previous quarter/year have been regrouped/reclassified, wherever to make them comparable. Other Expenses 145800000.00 Content Solutions 551600000.00 Platform Solutions 257000000.00 808600000.00 808600000.00 Content Solutions 252400000.00 Platform Solutions 125200000.00 377600000.00 1800000.00 19500000.00 4. 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 results 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. 356300000.00 Content Solutions 0.00 Platform Solutions 0.00 0.00 0.00 0.00 Content Solutions 0.00 Platform Solutions 0.00 0.00 0.00 0.00 Re-measurement gain/(loss) on defined benefit plans -4700000.00 Income tax relating to items that will not be reclassified to profit or loss 1200000.00 -3500000.00 0.00 Exchange differences on translation of foreign operations 900000.00 900000.00 0.00