DELPHIFX2023-04-012023-06-30 DELPHIFX2023-04-012023-06-30in-bse-fin:OneOperatingExpenses01Member DELPHIFX2023-04-012023-06-30in-bse-fin:OneOperatingExpenses02Member DELPHIFX2023-04-012023-06-30in-bse-fin:OneOperatingExpenses03Member DELPHIFX2023-04-012023-06-30in-bse-fin:OneOperatingExpenses04Member DELPHIFX2023-04-012023-06-30in-bse-fin:OneOperatingExpenses05Member DELPHIFX2023-04-012023-06-30in-bse-fin:OneOperatingExpenses06Member DELPHIFX2023-04-012023-06-30in-bse-fin:OneOperatingExpenses07Member DELPHIFX2023-04-012023-06-30in-bse-fin:OneOperatingExpenses08Member DELPHIFX2023-04-012023-06-30in-bse-fin:OneOperatingExpenses09Member DELPHIFX2023-04-012023-06-30in-bse-fin:OneOperatingExpenses10Member DELPHIFX2023-06-30 DELPHIFX2023-04-012023-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 533452 DELPHIFX NOTLISTED DELPHI WORLD MONEY LIMITED Equity 2023-04-01 2024-03-31 2023-08-10 2023-08-02 INR Millions First quarter 16:00:00 16:32:00 2023-08-10 2023-08-10 Not applicable Single segment Foreign Exchange Services and related activities 2023-04-01 2023-06-30 Unaudited Standalone 225652000.00 31519000.00 257171000.00 0.00 0.00 0.00 24202000.00 3252000.00 2063000.00 163206000.00 192723000.00 64448000.00 0.00 64448000.00 19485000.00 -253000.00 19232000.00 0.00 45216000.00 0.00 0.00 0.00 0.00 45216000.00 481000.00 45697000.00 0.00 0.00 111279000.00 10 4.06 4.06 0.00 0.00 4.06 4.06 0.00 0.00 0.00 The above unaudited financial results for the quarter ended June 30, 2023, have been reviewed by the Audit Committee and subsequently approved by the Board of Directors of the Company at their respective meetings held on August 10, 2023. The statutory auditors, M/s T R Chadha & Co LLP, have expressed an unmodified conclusion on the aforesaid results. The above financial results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015, as amended (Ind AS), as prescribed under Section 133 of the Companies Act 2013, Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (Listing Regulations), and the other recognised accounting practices and policies to the extent applicable. The results for the quarter ended March 31, 2023, are the balancing figures between audited figures in respect of the full financial year ended March 31, 2023, and published and unaudited results for the nine-month period ended December 31, 2022. 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 million imposed on the Company for non-compliance with the provisions of Section 3 (A), 10(4) & 10 (5) of FEMA, 1999 & Rs.35.00 million on the Principal Officer of the Company under section 42 (1) of FEMA, 1999. The matter is still 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 is in process of evaluating various methods prescribed by SEBI Regulations for complying Minimum Public Shareholding rule and will take the required steps to ensure compliance. Segment Reporting: The Company is predominantly enganged in the business of Foriegn Exchange services and all other activities are incidental to the main activity of the company. Accordingly, there are no separate reportable segment in accordance with the requirements of Ind AS 108, Operating Segments. Pursuant to the provisions of the Listing Regulations, the Company will publish unaudited financial results in the newspapers. The unaudited 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. Agency commission / incentives 131559000.00 CSR Expenses 1556000.00 Insurance 370000.00 Legal and professional charges 2163000.00 Miscellaneous expenses 13648000.00 Provision for Expected Credit Loss 2177000.00 Rent 8605000.00 Repairs and maintenance-others 337000.00 Telephone, Internet, and Coruier Expenses 391000.00 Travelling and Conveyance 2400000.00 B (i) Items that will not be reclassified to profit or loss 646000.00 646000.00 165000.00 0.00