5324402025-07-012025-09-305324402025-09-305324402025-03-315324402025-04-012025-09-305324402025-07-012025-09-30in-capmkt:OtherExpenses1Member5324402025-04-012025-09-30in-capmkt:OtherExpenses1Member5324402025-07-012025-09-30in-capmkt:ReportableSegments1Member5324402025-07-012025-09-30in-capmkt:ReportableSegments2Member5324402025-07-012025-09-30in-capmkt:ReportableSegments3Member5324402025-04-012025-09-30in-capmkt:ReportableSegments1Member5324402025-04-012025-09-30in-capmkt:ReportableSegments2Member5324402025-04-012025-09-30in-capmkt:ReportableSegments3Member5324402025-07-012025-09-30in-capmkt:ReportableSegments1Member5324402025-07-012025-09-30in-capmkt:ReportableSegments2Member5324402025-07-012025-09-30in-capmkt:ReportableSegments3Member5324402025-04-012025-09-30in-capmkt:ReportableSegments1Member5324402025-04-012025-09-30in-capmkt:ReportableSegments2Member5324402025-04-012025-09-30in-capmkt:ReportableSegments3Member5324402025-07-012025-09-30in-capmkt:ReportableSegments1Member5324402025-09-30in-capmkt:ReportableSegments1Member5324402025-07-012025-09-30in-capmkt:ReportableSegments2Member5324402025-09-30in-capmkt:ReportableSegments2Member5324402025-07-012025-09-30in-capmkt:ReportableSegments3Member5324402025-09-30in-capmkt:ReportableSegments3Member5324402025-07-012025-09-30in-capmkt:ReportableSegments1Member5324402025-09-30in-capmkt:ReportableSegments1Member5324402025-07-012025-09-30in-capmkt:ReportableSegments2Member5324402025-09-30in-capmkt:ReportableSegments2Member5324402025-07-012025-09-30in-capmkt:ReportableSegments3Member5324402025-09-30in-capmkt:ReportableSegments3Member5324402025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15324402025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15324402025-07-012025-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15324402025-04-012025-09-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares532440MPSLTDNOTLISTEDINE943D01017MPS LIMITEDMain BoardEquity2025-04-012026-03-312025-11-122025-11-04INRLakhsQuarterlySecond quarterMulti segment2025-11-1208:30:002025-11-1210:30:00trueCash Flow IndirectNot applicable2025-07-012025-09-30UnauditedConsolidated19444000002280000019672000000007957000002900000610000005440000001403600000563600000128100000691700000151200000-1390000013730000005544000000000554400000654000006198000001711000001032.6732.640032.6732.641.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 Company website. <BR> 2.The consolidated financial results of the Company its subsidiaries are prepared in accordance with Ind AS 110 Consolidated Financial Statements as specified under the Section 133 of the Companies Act 2013. <BR> 4.Subsequent to the quarter ended 30 September 2025 MPSi a material subsidiary of the Company has undertaken the following restructuring actions <BR> MPSi entered into a SSSHA on 10 October 2025 with Mr. Rodney Charles Beach an Australian resident and the Company. Pursuant to the terms of the SSSHA the Investor has agreed to invest INR 874 lacs through the preferential allotment of equity shares of MPSi. <BR> MPSi completed the 100% acquisition of the Liberate Group comprising Liberate Learning Pty Ltd AppeLearn Pty Ltd and Liberate eLearning Pty Ltd on 28 October 2025. Following completion the Liberate Group has become a wholly owned subsidiary of MPSi. Further Mr. Beach has assumed the role of President of Corporate learning segment. <BR> The process to exercise the balance 35% stake vide call option in Liberate group was initiated during the quarter ended 30 September 2025 in accordance with the valuation methodology set out in the transaction documents. Pursuant to this the liability of INR 1325 lacs and INR 1573 lacs respectively was written back under Exceptional Items net for the quarter and period ended 30 September 2025. Amount of INR 1573 lacs includes INR 248 lacs related to the said transaction shown under Other Income during quarter ended 30 June 2025. <BR> 5.Exceptional Items includes the restructuring cost of American Journal Experts business amounting to INR 107 lacs for the period ended 30 September 2025. <BR> 6. 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> 7. The Board of Directors of MPS Limited approved a draft Scheme of Amalgamation on 18 July 2025 under Sections 230 and 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 standalone financial results of the Company are also available on the Company website. <BR> 9. The figures for the corresponding previous quarter or year have been regrouped or reclassified wherever necessary to make them comparable.2025-04-012025-09-30UnauditedConsolidated3807200000693000003876500000000161610000057000001311000001083500000283640000010401000001466000001186700000289100000-920000027990000009068000000000906800000629000009697000001711000001053.4553.40053.4553.4Other Expenses544000000Other Expenses108350000022810000009000000249320000078530000000000240000002400000031410000031100000388480000003041000009651000006420000002410000001000002040000021727000000983400000315610000000704090000017110000047299000004901000000049010000000000679000006790000055000003481000000042150000001050000030200000031250000021800000053050000010315000007770000078700000017184000000021399000007040900000Research Solutions1195800000Education Solutions528200000Corporate Learning220400000Research Solutions2284200000Education Solutions1044400000Corporate Learning4786000001944400000380720000019444000003807200000Research Solutions467300000Education Solutions213900000Corporate Learning14100000Research Solutions829300000Education Solutions390300000Corporate Learning39000000695300000125860000029000005700000700000662000006917000001186700000Research Solutions0Education Solutions0Corporate Learning0000Research Solutions0Education Solutions0Corporate Learning0000 <BR> 3a Based on the management approach as defined in Ind AS 108 Operating Segments the Chief Operating Decision Maker evaluates the Group 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 results are consistently applied to record revenue and expenditure in individual segments. <BR> 3b Assets and liabilities used in the Group 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.570000002206000000-10890000071000000-38000000886000000-4940000001311000000-31000000-4450000002190000005700000640000000-212000000-1601000000847000001271400000000223700000010477000000000000003810000000013000000320000000000000000042000000-121700000-160100000000000000015500000864200000570000004700000-880700000690000010000007900000634100000642000000Re-measurement of gain/(loss) on defined benefit plans10000001000000Re-measurement of gain/(loss) on defined benefit plans-8900000-8900000300000-2200000Exchange differences on translation of foreign operations6470000064700000Exchange differences on translation of foreign operations6960000069600000006540000062900000