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LIMITEDMain BoardEquity2025-04-012026-03-312025-11-122025-11-04INRLakhsQuarterlySecond quarterMulti segment2025-11-1208:30:002025-11-1210:30:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2025-01-23https://www.mpslimited.com/Policies/Revised-Related-Party-Transaction-Policy_MPS-Limited.pdf.falsefalseNot Applicable. <BR> 2025-07-012025-09-30UnauditedStandalone1112000000910000011211000000004600000002500000257000002135000007017000004194000000419400000113400000390000011730000003021000000000302100000147000003168000001711000001017.8117.790017.8117.791. These results have been prepared in accordance with the recognition and measurement principles laid down in 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 12 November 2025. The Statutory auditors of the Company have carried out the limited review of the financial results for the quarter and half year ended 30 September 2025 and an unmodified review report has been issued. The same is available with Stock Exchanges and on the website of the company. <BR> 2. These financial results have been prepared in accordance with 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. <BR> 4. The Nomination and Remuneration Committee at its meeting held on 05 May 2025 considered and approved the 3rd grant of 58900 options to the eligible employees of the Company and its subsidiary under the Employee Stock Options Scheme 2023 of MPS Limited. <BR> 5. The Board of Directors in their meeting held on 16 May 2025 had recommended a final dividend of INR 50 per equity share face value of INR 10 per share for the financial year ended 2025. This was approved by the shareholders in the Annual General Meeting held on 29 August 2025 and was remitted to the shareholders by 06 September 2025. <BR> 6. During the quarter ended 30 June 2025 the Company has recognised a dividend income of INR 3.88 crores EUR 400000 from TOPSIM GMBH its wholly owned subsidiary. This is included under Other income in the financial results of the Company. <BR> 7. The Board of Directors of MPS Limited approved a draft Scheme of Amalgamation on 18 July 2025 under Section 230 and section 232 of the Companies Act 2013 for the merger of ADI BPO Services Limited the Holding Company post demerger of its infrastructure management and investing business undertakings into MPS Limited. The Scheme is currently under review by the designated Stock Exchange for issuance of a NOC as per SEBI Listing Regulations. Filing with the NCLT will follow upon receipt of the NOC. <BR> 8. The figures for the corresponding previous quarter or year have been regrouped or reclassified wherever necessary to make them comparable. <BR> 2025-04-012025-09-30UnauditedStandalone21083000008060000021889000000008963000005100000598000004300000001391200000797700000079770000020190000062000002081000000589600000000058960000013000005909000001711000001034.7534.720034.7534.72Other Expenses213500000Other Expenses43000000021160000009000000409200000167800000000117750000003420000017400000122910000054100000310000002111800000025620000069680000011420000087000006360000082000001147700000061700000017647000000038765000001711000003087200000325830000032583000000000679000006790000002400000000919000000820000015140000015960000010050000026010000019280000035700000377000000526300000006182000003876500000Research solutions769900000Education solutions342100000Research solutions1439600000Education solutions668700000111200000021083000000011120000002108300000Research solutions362600000Education solutions188500000Research solutions633400000Education solutions35760000055110000099100000025000005100000129200000188200000419400000797700000Research solutions0Education solutions0000Research solutions0Education solutions00003a. Based on the management approach as defined in Ind AS 108 Operating Segments the Chief Operating Decision Maker evaluates the performance of the group and allocates resources based on an analysis of various performance indicators by business segments. During the period ended 30 September 2025 the CODM has evaluated the business activities and accordingly has re aligned the composition of the business segment to reflect the changes in the internal organisation structure. Accordingly the segment revenue and results have been reclassified for all the reportable periods. The accounting principles used in the preparation of the financial results are consistently applied to record revenue and expenditure in individual segments. <BR> 3b. Assets and liabilities used in the business of the company 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.51000000710000000-251000006000000014300000025100000075000000598000000129000000-6000000-3200000388000007800000670000000-20000000012000000114100000911800000000162200000074960000000000000110000037700000000700000032000000000000093500000003880000078000000-5540000044200000000000000015500000848300000510000004700000-864200000-704000001000000-69400000183600000114200000Re-measurement gain/(loss) on defined benefit plans500000500000Re-measurement gain/(loss) on defined benefit plans-9300000-9300000100000-2400000Exchange differences on translation of foreign operations1430000014300000Exchange differences on translation of foreign operations8200000820000000147000001300000MPS Limited******ADI BPO Services Limited******Holding and Ultimate HoldingAny other transactionRentals Paid12182000Approved1218200002193000MPS Limited******ADI BPO Services Limited******Holding and Ultimate HoldingDividend paid584531000Approved58453100000Transaction classified as an exempt related party transaction under Regulation 23 read with Regulation 2(zc) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.MPS Limited******ADI Media Private Limited******Entities where KMP exercise significant controlAny other transactionRentals Paid264000Approved2640000142000MPS Limited******ADI BPO Services Limited******Holding and Ultimate HoldingAny other transactionInfrastructure charges2967000Approved29670000593000MPS Limited******ADI Media Private Limited******Entities where KMP exercise significant controlAny other transactionReimbursement of expenses192000Approved192000024000MPS Limited******Mr. Rahul Arora******Chairman and CEOAny other transactionShort-term employee benefits33174000NA3317400000MPS Limited******Ms. Prarthana Agarwal******Chief Financial OfficerAny other transactionShort-term employee benefits5824000NA582400000MPS Limited******Mr. Raman Sapra******Company SecretaryAny other transactionShort-term employee benefits2425000NA242500000MPS Limited******Mr. Rahul Arora******Chairman and CEOAny other transactionPost-employment benefits145000NA14500000MPS Limited******Mr. Raman Sapra******Company SecretaryAny other transactionPost-employment benefits94000NA9400000MPS Limited******Ms. Prarthana Agarwal******Chief Financial OfficerAny other transactionPost-employment benefits299000NA29900000MPS Limited******Ms. Jayantika Dave******Non-Executive, Non-Independent DirectorAny other transactionDirector Sitting Fees300000NA30000000MPS Limited******Mr. Suhas Khullar******Independent Non-Executive DirectorAny other transactionDirector Sitting Fees520000NA52000000MPS Limited******Ms. Yamini Tandon******Non-Executive, Non-Independent DirectorAny other transactionDirector Sitting Fees500000NA50000000MPS Limited******Ms. Ruvina Singh******Independent Non-Executive DirectorAny other transactionDirector Sitting Fees420000NA42000000MPS Limited******Mr. Karthik Bhat******Independent Non-Executive DirectorAny other transactionDirector Sitting Fees460000NA46000000MPS Limited******Ms. Divya Verma******Independent Non-Executive DirectorAny other transactionDirector Sitting Fees420000NA42000000MPS Interactive Systems Limited******Ms. Jayantika Dave******Non-Executive DirectorAny other transactionDirector Sitting Fees100000NA10000000MPS Interactive Systems Limited******Mr. Karthik Bhat******Non-Executive DirectorAny other transactionDirector Sitting Fees300000NA30000000MPS Interactive Systems Limited******Ms. Yamini Tandon******Non-Executive DirectorAny other transactionDirector Sitting Fees300000NA30000000MPS North America LLC******Ms. Divya Verma******ManagerAny other transactionDirector Sitting Fees100000NA10000000MPS Limited******ADI BPO Services Limited******Holding and Ultimate HoldingAny other transactionSecurity deposit placed0Approved0100000007918000MPS Limited******ADI Media Private Limited******Entities where KMP exercise significant controlAny other transactionSecurity deposit placed0Approved08200086000MPS Limited******ADI BPO Services Limited******Holding and Ultimate HoldingAny other transactionPrepayment rent0Approved002044000MPS Limited******ADI Media Private Limited******Entities where KMP exercise significant controlAny other transactionPrepayment rent0Approved060002000MPS Limited******Mr. Rahul Arora******Chairman and CEOAny other transactionProjected benefit obligation0NA035580003739000MPS Limited******Ms. Prarthana Agarwal******Chief Financial OfficerAny other transactionProjected benefit obligation0NA0346000649000MPS Limited******Mr. Raman Sapra******Company SecretaryAny other transactionProjected benefit obligation0NA0341000440000645517000