DELPHIFX2023-01-012023-03-31 DELPHIFX2023-01-012023-03-31 DELPHIFX2023-01-012023-03-31in-bse-fin:OneOperatingExpenses01Member DELPHIFX2023-01-012023-03-31in-bse-fin:OneOperatingExpenses02Member DELPHIFX2023-01-012023-03-31in-bse-fin:OneOperatingExpenses03Member DELPHIFX2023-01-012023-03-31in-bse-fin:OneOperatingExpenses04Member DELPHIFX2023-01-012023-03-31in-bse-fin:OneOperatingExpenses05Member DELPHIFX2023-01-012023-03-31in-bse-fin:OneOperatingExpenses06Member DELPHIFX2023-01-012023-03-31in-bse-fin:OneOperatingExpenses07Member DELPHIFX2023-01-012023-03-31in-bse-fin:OneOperatingExpenses08Member DELPHIFX2023-01-012023-03-31in-bse-fin:OneOperatingExpenses09Member DELPHIFX2023-01-012023-03-31in-bse-fin:OneOperatingExpenses10Member DELPHIFX2023-01-012023-03-31in-bse-fin:FourOperatingExpenses01Member DELPHIFX2023-01-012023-03-31in-bse-fin:FourOperatingExpenses02Member DELPHIFX2023-01-012023-03-31in-bse-fin:FourOperatingExpenses03Member DELPHIFX2023-01-012023-03-31in-bse-fin:FourOperatingExpenses04Member DELPHIFX2023-01-012023-03-31in-bse-fin:FourOperatingExpenses05Member DELPHIFX2023-01-012023-03-31in-bse-fin:FourOperatingExpenses06Member DELPHIFX2023-01-012023-03-31in-bse-fin:FourOperatingExpenses07Member DELPHIFX2023-01-012023-03-31in-bse-fin:FourOperatingExpenses08Member DELPHIFX2023-01-012023-03-31in-bse-fin:FourOperatingExpenses09Member DELPHIFX2023-01-012023-03-31in-bse-fin:FourOperatingExpenses10Member DELPHIFX2023-03-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 533452 DELPHIFX NOTLISTED DELPHI WORLD MONEY LIMITED Equity 2022-04-01 2023-03-31 2023-05-09 2023-04-29 INR Millions Yearly 16:00:00 17:15:00 2023-05-09 2023-05-09 true Cash Flow Indirect Declaration of unmodified opinion Single segment Foreign Exchange Services and related activities 2023-01-01 2023-03-31 Audited Standalone 232223000.00 44824000.00 277047000.00 0.00 0.00 0.00 25826000.00 2460000.00 2608000.00 169600000.00 200494000.00 76553000.00 0.00 76553000.00 22400000.00 2641000.00 25041000.00 0.00 51512000.00 0.00 0.00 0.00 0.00 51512000.00 -971000.00 50541000.00 0.00 0.00 111279000.00 10 4.63 4.63 0.00 0.00 4.63 4.63 0.00 0.00 0.00 The above audited standalone financial results ( the Statement ) for the quarter and year ended March 31, 2023 have been taken on record and reviewed by the Audit Committee and subsequently approved by the Board of Directors of the Company at their respective meetings held on May 09, 2023. The information presented above is extracted from the audited standalone financial statements. These standalone financial statements are prepared in accordance with the Indian Accounting Standards (Ind-AS) as prescribed under Section 133 of the Companies Act, 2013 read with relevant rules of the Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (Listing Regulations). The results for the quarter ended March 31, 2023, and March 31, 2022, are the balancing figures between audited figures in respect of the full financial year ended March 31, 2023, and March 31, 2022, respectively and published and unaudited respectively year to date figures up to the third quarter of the respective financial year then ended. Single segment 2022-04-01 2023-03-31 Audited Standalone 863862000.00 131331000.00 995193000.00 0.00 0.00 0.00 101393000.00 21249000.00 9077000.00 648904000.00 780623000.00 214570000.00 0.00 214570000.00 63851000.00 301000.00 64152000.00 0.00 150418000.00 0.00 0.00 0.00 0.00 150418000.00 -3465000.00 146953000.00 0.00 0.00 111279000.00 10 1955697000.00 13.52 13.52 0.00 0.00 13.52 13.52 0.00 0.51 0.12 Agency commission / incentives 112558000.00 CSR Expenses 2210000.00 Insurance 410000.00 Legal and professional charges 2881000.00 Miscellaneous expenses 17829000.00 Provision for Expected Credit Loss 10176000.00 Rent 19366000.00 Repairs and maintenance-others 732000.00 Telephone, Internet, and Coruier Expenses 694000.00 Travelling and Conveyance 2744000.00 Agency commission / incentives 461863000.00 CSR Expenses 8842000.00 Insurance 1824000.00 Legal and professional charges 8770000.00 Miscellaneous expenses 47431000.00 Provision for Expected Credit Loss 16209000.00 Rent 90619000.00 Repairs and maintenance-others 1663000.00 Telephone, Internet, and Coruier Expenses 2091000.00 Travelling and Conveyance 9592000.00 34041000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 25000.00 0.00 0.00 25723000.00 25748000.00 49124000.00 47139000.00 156052000.00 29418000.00 0.00 462084000.00 334125000.00 382764000.00 1386608000.00 185848000.00 2751429000.00 0.00 126716000.00 2907563000.00 0.00 0.00 3063615000.00 111279000.00 1955697000.00 2066976000.00 2066976000.00 0.00 0.00 352801000.00 352801000.00 16870000.00 0.00 0.00 0.00 369671000.00 0.00 402210000.00 97480000.00 499690000.00 71502000.00 9569000.00 46207000.00 0.00 626968000.00 0.00 0.00 996639000.00 3063615000.00 The company has filed an appeal with the Hon'ble Appellate Tribunal for Foreign Exchange (ATFP), against the adjudication order, dated April 27, 2022, passed by the Special Director of Enforcement (‘ED’) Southern Regional Office, disputing the monetary penalty of Rs.327.22 millions imposed on the Company for non-compliance with Rs.he provisions of Section 3 (A), 10(4) & 10 (5) of FEMA, 1999 & Rs.35.00 millions on the Principal Officer of the Company under section 42 (1) of FEMA, 1999. The matter is pending to be listed. The said matter has arisen related to the period of pre-acquisition of the Company by the current promoters, i.e. the acquisition by the EbixCash World Money Limited (Holding Company) from the erstwhile promoters of the Company under the Share Purchase Agreement dated December 31, 2018. The company believes that there are good grounds to set aside the adjudication order. Further, the company is covered by the indemnities given by the erstwhile Promoters under the Share Purchase Agreement. Therefore, the liability for the payments, if any, shall be reimbursed by the erstwhile Promoters of the Company and would not have any financial impact on the company. Minimum Public Shareholding: Pursuant to Regulation 38 of the Listing Regulations, read along with Rule 19(2) and 19A of the Securities Contracts (Regulation) Rules, 1957 the Company has been non-compliant with the Minimum Public Shareholding rule. Consequently, both the Stock exchanges, on which the Company is listed, continue to levy the fine till the Company becomes compliant with the regulation. The Company has started assessing various methods prescribed by SEBI for achieving Minimum Public Shareholding and will take the required steps to ensure compliance. Segment Reporting: The Company's business activities which are primarily foreign exchange services and related activities fall within a single reportable segment as the management of the Company is of the view that the entire business activities revolve around foreign exchange services. Accordingly, there are no additional disclosures to be furnished in accordance with requirements of Ind AS 108, Operating Segments, with respect to single reportable segment. Further, the company does not have reportable geographical segment. Pursuant to the provisions of the Listing Regulations, the Company will publish unaudited financial results in the newspapers. However, the audited standalone financial results of the Company will be made available on the Company's website www.indiaforexonline.com and also on the website of BSE Limited (www.bseindia.com) and National Stock Exchange (www.nseindia.com). The previous period's figures have been regrouped/reclassified wherever to correspond with the current period classification/disclosures. -113568000.00 -17714000.00 4853000.00 0.00 -28191000.00 0.00 0.00 156575000.00 0.00 93958000.00 0.00 29524000.00 0.00 9077000.00 19994000.00 -7786000.00 -816000.00 23795000.00 26861000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 196562000.00 411132000.00 0.00 -21230000.00 0.00 34594000.00 0.00 397768000.00 0.00 271850000.00 0.00 0.00 0.00 0.00 0.00 0.00 4000.00 1070000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 97839000.00 0.00 0.00 0.00 -175077000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1528000.00 0.00 0.00 16736000.00 0.00 0.00 -18264000.00 204427000.00 0.00 204427000.00 437517000.00 641944000.00 -971000.00 -3465000.00 0.00 0.00 0.00 0.00