5324402025-10-012025-12-315324402025-12-315324402025-04-012025-12-315324402025-10-012025-12-31in-capmkt:OtherExpenses1Member5324402025-04-012025-12-31in-capmkt:OtherExpenses1Member5324402025-10-012025-12-31in-capmkt:ReportableSegments1Member5324402025-10-012025-12-31in-capmkt:ReportableSegments2Member5324402025-04-012025-12-31in-capmkt:ReportableSegments1Member5324402025-04-012025-12-31in-capmkt:ReportableSegments2Member5324402025-10-012025-12-31in-capmkt:ReportableSegments1Member5324402025-10-012025-12-31in-capmkt:ReportableSegments2Member5324402025-04-012025-12-31in-capmkt:ReportableSegments1Member5324402025-04-012025-12-31in-capmkt:ReportableSegments2Member5324402025-10-012025-12-31in-capmkt:ReportableSegments1Member5324402025-12-31in-capmkt:ReportableSegments1Member5324402025-10-012025-12-31in-capmkt:ReportableSegments2Member5324402025-12-31in-capmkt:ReportableSegments2Member5324402025-10-012025-12-31in-capmkt:ReportableSegments1Member5324402025-12-31in-capmkt:ReportableSegments1Member5324402025-10-012025-12-31in-capmkt:ReportableSegments2Member5324402025-12-31in-capmkt:ReportableSegments2Member5324402025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15324402025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15324402025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15324402025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares532440MPSLTDNOTLISTEDINE943D01017MPS LimitedMain BoardEquity2025-04-012026-03-312026-02-022026-01-22INRLakhsQuarterlyThird quarterMulti segment2026-02-0213:30:002026-02-0215:45:00Not applicablefalsefalseThere are no borrowed funds.2025-10-012025-12-31UnauditedStandalone1081200000179000001099100000000461800000250000028100000210600000703000000396100000-61100000335000000102300000-143000008800000002470000000000247000000113000002583000001711000001014.5614.550014.5614.55000Notes <BR> 1.These results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standards (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 02 February 2026. The Statutory auditors of the Company have carried out the limited review of the financial results for the quarter and nine months ended 31 December 2025 and an unmodified review report has been issued. The same is available with Stock Exchanges and on the Companys website at www.mpslimited.com. <BR> 2.These financial results have been prepared in accordance with Indian Accounting Standards (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) Regulation 2015 and SEBI Circular dated 5 July 2016. <BR> 4.The Nomination and Remuneration Committee at its meeting held on 22 December 2025 considered and approved the grant of 28906 (Twenty Eight Thousand Nine Hundred and Six Only) options to the eligible employees of the Company and its subsidiary under the MPS Limited Employee Stock Options Scheme 2023. <BR> 5. On 21 November 21 2025 the Government of India notified provisions of the Code on Wages 2019 the Industrial Relations Code 2020 the Code on Social Security 2020 and the Occupational Safety Health and Working Conditions Code 2020 (collectively referred to as the Labour Codes) thereby consolidating the existing twenty nine labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed and disclosed the incremental impact of these changes on the basis of experts involved and the best information available consistent with the guidance provided by the Institute of Chartered Accountants of India. Considering the materiality and being regulatory driven non recurring nature of the impact the Company has presented such incremental impact under Exceptional Items in the standalone financial results for the quarter and nine months period ended 31 December 2025. The incremental impact consisting of gratuity of INR 450 lacs and long term compensated absences of INR161 lacs primarily arising due to change in wage definition. The Company continues to monitor developments relating to the implementation of the Labour Codes and will assess the impact if any on the remeasurement of employee benefit obligations in future periods. <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 2024 25. 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 230–232 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 No Objection Certificate (NOC) as per SEBI Listing Regulations. Filing with the National Company Law Tribunal (NCLT) will follow upon receipt of the NOC. <BR> 8.During the nine months period ended 31 December 2025 the Company has recognised a dividend Income of lNR 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> 9.The figures for the corresponding previous quarter period and year have been regrouped reclassified wherever necessary to make them comparable. <BR> 2025-04-012025-12-31UnauditedStandalone3189500000985000003288000000000135810000076000008790000064060000020942000001193800000-611000001132700000310800000-1470000029610000008366000000000836600000126000008492000001711000001049.3249.280049.3249.28000Other Expenses210600000Other Expenses640600000Research Solutions777800000Education Solutions303400000Research Solutions2217400000Education Solutions972100000108120000031895000000010812000003189500000Research Solutions346600000Education Solutions162200000Research Solutions980000000Education Solutions5198000005088000001499800000250000076000001713000003595000003350000001132700000Research Solutions0Education Solutions0000Research Solutions0Education Solutions0000Segment Reporting <BR> 3a. Based on the management approach as defined in Ind AS 108 Operating Segments the Chief Operating Decision Maker (CODM) evaluates the Comapnys 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 Companys 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.Re-measurement gain/(loss) on defined benefit plans1040000010400000Re-measurement gain/(loss) on defined benefit plans110000011000002600000200000Exchange difference on translation of foreign operations35000003500000Exchange difference on translation of foreign operations1170000011700000001130000012600000