MPSLTD2024-10-012024-12-31 MPSLTD2024-10-012024-12-31 MPSLTD2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member MPSLTD2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member MPSLTD2024-12-31 MPSLTD2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue01Member MPSLTD2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue02Member MPSLTD2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue03Member MPSLTD2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue01Member MPSLTD2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue02Member MPSLTD2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue03Member MPSLTD2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults01Member MPSLTD2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults02Member MPSLTD2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults03Member MPSLTD2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults01Member MPSLTD2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults02Member MPSLTD2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults03Member MPSLTD2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets01Member MPSLTD2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets02Member MPSLTD2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets03Member MPSLTD2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities01Member MPSLTD2024-12-31in-bse-fin:OneReportableSegmentLiabilities01Member MPSLTD2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member MPSLTD2024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member MPSLTD2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities03Member MPSLTD2024-12-31in-bse-fin:OneReportableSegmentLiabilities03Member MPSLTD2024-10-012024-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member MPSLTD2024-10-012024-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member MPSLTD2024-10-012024-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member MPSLTD2024-10-012024-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532440 MPSLTD NOTLISTED MPS Limited Equity 2024-04-01 2025-03-31 2025-01-23 2025-01-14 INR Lakhs Third quarter 11:00:00 12:55:00 2025-01-23 2025-01-23 Not applicable Multi segment 2024-10-01 2024-12-31 Unaudited Consolidated 1863600000.00 17800000.00 1881400000.00 0.00 0.00 0.00 793300000.00 1600000.00 68700000.00 466900000.00 1330500000.00 550900000.00 0.00 550900000.00 137700000.00 6100000.00 143800000.00 0.00 407100000.00 0.00 0.00 0.00 0.00 407100000.00 36800000.00 443900000.00 0.00 0.00 171100000.00 10 24.00 23.99 0.00 0.00 24.00 23.99 Notes: 1 These results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standards 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 BOD at their meeting held on 23 Jan 2025. The Statutory auditors of the Company have carried out the limited review of the financial results for the quarter and 09 months ended 31 Dec 24 and an unmodified review report has been issued. 2. The consolidated financial results are prepared in accordance with IndAS-110 as specified under the section 133 of the Companies Act, 2013. 4. On 31 Aug 23, the Company had acquired 65% of the shares held by the shareholders of each entity of Liberate Group i.e. Liberate Learning Pty Ltd (Australia), Liberate eLearning Pty Ltd (Australia), App-eLearn Pty Ltd (Australia), and Liberate Learning Limited (New Zealand) through MPS Interactive Systems Limited, for a consideration of AUD 9.32million. The consideration of AUD 7.58Million due at completion was paid upon acquisition and the remaining amount will be paid at a later date as per the terms of the Share Purchase Agreement and other transaction documents dated 29 Aug 23 and 31 Aug 23. The consideration of AUD 9.32million has been revised to AUD 9.10 million post net working capital adjustments carried out in accordance with the SPA. The remaining 35% shareholding of Liberate Group will be acquired in subsequent tranches based upon valuation methodology as agreed under the transaction documents and liability of the same has been recognized in the financial statements. Liberate Learning Limited (New Zealand) was voluntarily dissolved and ceased to be a step-down subsidiary effective from 07 Nov 24. 5.On 29 Feb 24, the Company completed the acquisition of American Journal Experts LLC, NC, USA along with its subsidiary American Journal Online (Beijing) Information Consulting Limited, Beijing, China, AI-Tool and Research Quality Evaluation from Springer Science+Business Media LLC a Subsidiary of Springer Nature Group, through a newly formed Special Purpose Vehicle American Journal Experts LLC, under MPS North America LLC, total purchase consideration of USD 8.40Million paid as per the terms of Membership Interest Purchase Agreement and other transaction documents. This being a Business Combination, thus based on the preliminary purchase price allocation to the various identifiable acquired assets and assumed liabilities, the provisional goodwill of INR 74crores has been recognized. Company has granted a loan of USD 3.6Million to MPS North America LLC to fund acquisition. 6. The NRC at its meeting held on 27 Sept 24, considered and approved the 2nd grant of 1,10,970 options to the eligible employees of the Holding Company and its subsidiary under ‘MPS Limited- ESOS 2023’. These options were subsequently granted to eligible employees of Holding Company and its subsidiary. 7. BOD in their meeting on 21 May 24 recommended final dividend of INR 45per equity share for FY 23-24, approved by shareholders in AGM held on 08 Aug 24 and has been paid. 8. BOD in their meeting held on 23 Jan 25 declared an Interim dividend of INR 33per equity share for FY 24-25. Multi segment 2024-04-01 2024-12-31 Unaudited Consolidated 5447800000.00 54100000.00 5501900000.00 0.00 0.00 0.00 2483400000.00 5400000.00 205300000.00 1415500000.00 4109600000.00 1392300000.00 0.00 1392300000.00 365800000.00 8100000.00 373900000.00 0.00 1018400000.00 0.00 0.00 0.00 0.00 1018400000.00 54500000.00 1072900000.00 0.00 0.00 171100000.00 10 60.04 60.00 0.00 0.00 60.04 60.00 Other Expenses 466900000.00 Other Expenses 1415500000.00 Content Solutions 982400000.00 Platform Solutions 532800000.00 elearning Solutions 348400000.00 Content Solutions 2872800000.00 Platform Solutions 1579400000.00 elearning Solutions 1040600000.00 1863600000.00 5492800000.00 1863600000.00 5492800000.00 Content Solutions 376400000.00 Platform Solutions 179000000.00 elearning Solutions 92100000.00 Content Solutions 975700000.00 Platform Solutions 518500000.00 elearning Solutions 164600000.00 647500000.00 1658800000.00 1600000.00 5400000.00 95000000.00 3. Segment Reporting (a) Based on the management approach as defined in Ind AS 108 Operating Segments, the Chief Operating Decision Maker 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. (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. 261100000.00 550900000.00 1392300000.00 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 Re-measurement gain/(loss) on defined benefit plan -800000.00 Re-measurement gain/(loss) on defined benefit plan -5300000.00 -800000.00 -5300000.00 -200000.00 -1300000.00 Exchange differences on translation of foreign operations 37400000.00 Exchange differences on translation of foreign operations 58500000.00 37400000.00 58500000.00 0.00 0.00