MPSLTD2024-07-012024-09-30 MPSLTD2024-07-012024-09-30 MPSLTD2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member MPSLTD2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member MPSLTD2024-09-30 MPSLTD2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue01Member MPSLTD2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue02Member MPSLTD2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue01Member MPSLTD2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue02Member MPSLTD2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults01Member MPSLTD2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults02Member MPSLTD2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults01Member MPSLTD2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults02Member MPSLTD2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets01Member MPSLTD2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets02Member MPSLTD2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities01Member MPSLTD2024-09-30in-bse-fin:OneReportableSegmentLiabilities01Member MPSLTD2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities02Member MPSLTD2024-09-30in-bse-fin:OneReportableSegmentLiabilities02Member MPSLTD2024-07-012024-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member MPSLTD2024-07-012024-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member MPSLTD2024-07-012024-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member MPSLTD2024-07-012024-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss02Member MPSLTD2024-07-012024-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member MPSLTD2024-07-012024-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532440 MPSLTD NOTLISTED MPS Limited Equity 2024-04-01 2025-03-31 2024-10-29 2024-10-21 INR Lakhs Half yearly 19:00:00 20:50:00 2024-10-29 2024-10-29 true Cash Flow Indirect Not applicable Multi segment 2024-07-01 2024-09-30 Unaudited Standalone 866800000.00 40000000.00 906800000.00 0.00 0.00 0.00 368800000.00 2000000.00 29500000.00 143700000.00 544000000.00 362800000.00 0.00 362800000.00 94000000.00 -400000.00 93600000.00 0.00 269200000.00 0.00 0.00 0.00 0.00 269200000.00 1500000.00 270700000.00 0.00 0.00 171100000.00 10 15.87 15.86 0.00 0.00 15.87 15.86 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 29 October 2024. The statutory auditors of the Company has carried out limited review of the financial results for the quarter and period ended 30 September 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. 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 Nomination and Remuneration Committee at its meeting held on 27 September 2024, considered and approved the 2nd grant of 1,10,970 (One Lac Ten Thousand Nine Hindred and Seventy) options to the eligible employees of the Holding Company and its subsidiary under the ‘MPS Limited- Employee Stock Options Scheme 2023’. 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 period ended 30 September 2024, the Company has recognised a dividend income of INR 4.12 crores (CHF 4,47,485) from MPS Europa AG, its wholly owned subsidiary and INR 1.77 crores from MPS Interactive Systems Limited, its wholly owned subsidiary. These are 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 necessary to make them comparable. Multi segment 2024-04-01 2024-09-30 Unaudited Standalone 1675400000.00 107400000.00 1782800000.00 0.00 0.00 0.00 712100000.00 3800000.00 58300000.00 289500000.00 1063700000.00 719100000.00 0.00 719100000.00 174600000.00 3900000.00 178500000.00 0.00 540600000.00 0.00 0.00 0.00 0.00 540600000.00 -1100000.00 539500000.00 0.00 0.00 171100000.00 10 31.87 31.85 0.00 0.00 31.87 31.85 Other Expenses 143700000.00 Other Expenses 289500000.00 190500000.00 9300000.00 386100000.00 127000000.00 23500000.00 1176600000.00 313000000.00 20700000.00 1510300000.00 39700000.00 38200000.00 2324600000.00 0.00 38000000.00 551600000.00 240700000.00 2800000.00 86400000.00 62200000.00 981700000.00 599900000.00 1581600000.00 3906200000.00 171100000.00 3313500000.00 3484600000.00 3484600000.00 0.00 33200000.00 33200000.00 0.00 19700000.00 52900000.00 0.00 123700000.00 69400000.00 193100000.00 166600000.00 9000000.00 368700000.00 421600000.00 3906200000.00 Note: 3 (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 608800000.00 Platform Solutions 258000000.00 Content Solutions 1160400000.00 Platform Solutions 515000000.00 866800000.00 1675400000.00 866800000.00 1675400000.00 Content Solutions 301100000.00 Platform Solutions 137000000.00 Content Solutions 553500000.00 Platform Solutions 262200000.00 438100000.00 815700000.00 2000000.00 3800000.00 73300000.00 Note: 3(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. 92800000.00 362800000.00 719100000.00 Content Solutions 0.00 Platform Solutions 0.00 0.00 Content Solutions 0.00 Platform Solutions 0.00 0.00 3800000.00 0.00 -86100000.00 0.00 -8000000.00 -11000000.00 0.00 -24500000.00 0.00 45000000.00 0.00 20100000.00 0.00 58300000.00 0.00 -18400000.00 0.00 -26900000.00 0.00 -200000.00 58900000.00 21400000.00 -300000.00 0.00 0.00 -12200000.00 0.00 100000.00 0.00 -140600000.00 578500000.00 0.00 0.00 0.00 174000000.00 0.00 404500000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 300000.00 33100000.00 0.00 0.00 0.00 11500000.00 0.00 0.00 0.00 2900000.00 0.00 0.00 0.00 0.00 0.00 22500000.00 0.00 0.00 58900000.00 12900000.00 0.00 324600000.00 0.00 371700000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 20600000.00 763000000.00 5500000.00 0.00 0.00 -789100000.00 -12900000.00 2600000.00 -10300000.00 251000000.00 240700000.00 Re-measurement gain/(loss) on defined benefit plans -1700000.00 Income tax relating to items that will not be reclassified to profit or loss 400000.00 Re-measurement gain/(loss) on defined benefit plans -6400000.00 Income tax relating to items that will not be reclassified to profit or loss 1600000.00 -1300000.00 -4800000.00 0.00 0.00 Exchange differences on translation of foreign operations 2800000.00 Exchange differences on translation of foreign operations 3700000.00 2800000.00 3700000.00 0.00 0.00