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LimitedMain BoardEquity2025-04-012026-03-312026-05-152026-05-08INRLakhsQuarterlyFourth quarterMulti segment2026-05-1510:30:002026-05-1513:55:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-02-02www.mpslimited.comfalsefalseNot Applicable2026-01-012026-03-31AuditedStandalone1193100000117400000131050000000049590000011200000345000002122000007538000005567000000556700000114600000610000012070000004360000000000436000000274000004634000001711000001025.725.690025.725.691. These results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standards 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 15th May 2026 The Statutory auditors of the Company have carried out the audit of the financial results for the year ended 31 March 2026 and an unmodified audit report has been issued The same is available with Stock Exchanges and on the Company website at www.mpslimited.com. <BR> 2. The figures for the three months ended 31 March 2026 and 31 March 2025 are the balancing figures between audited figures in respect of the full financial year and the published year to date figures up to preceeding quarter of the relevant financial year which were subject to limited review. <BR> 3. These financial results have been prepared in accordance with Indian Accounting Standards 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> 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 FY 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> 6. The Board of Directors of MPS Limited approved a draft Scheme of Amalgamation on 18 July 2025 under Sections 230 to 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 No Objection from the designated Stock Exchange has since been received on 02 March 2026 Pursuant thereto the Scheme has been filed before the Honble National Company Law Tribunal Chennai Bench on 17 April 2026 and is presently awaiting hearing. <BR> 7. During the year ended 31 march 2026 the Company has recognised dividend income of INR 776 lacs from MPS Interactive Systems Limited its subsidiary and INR 388 lacs EUR 400000 from TOPSIM GmbH its wholly owned subsidiary These amounts are included under Other income in the Companys financial results <BR> 8. On 21 November 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 Due to implementation of codes the company has taken an incremental impact of gratuity of INR 450 lacs and long term compensated absences of INR 161 lacs during the quarter ended 31 December 2025 The company continues to monitor the finalisation of central state rules and clarifications from the government on other aspects of the labour code and would provide appropriate accounting effect on the basis of such developments as needed. <BR> 9. Subsequent to the quarter ended 31 March 2026 the Nomination and Remuneration Committee of the Board at its meeting held on 04 May 2026 considered and approved the 5th grant of 79009 options to the eligible employees of the Company and its subsidiary under the MPS Limited Employee Stock Options Scheme 2023. <BR> 10. The figures for the corresponding previous quarter or year have been regrouped or reclassified wherever necessary to make them comparable.2025-04-012026-03-31AuditedStandalone4382600000215900000459850000000018540000001880000012240000085280000028480000001750500000-611000001689400000425400000-8600000416800000012726000000000127260000040000000131260000017110000010075.0174.980075.0174.98Other Expenses212200000Other Expenses8528000002178000000890000043700000023360000000020656000000184000000417000002291300000388000002510000032525000000163700000869700000197600000430000007120000010800000135600000005745000001930500000005183000000171100000381250000039836000003983600000297500000000119500000417000000017900000043490000010500000045000001392000001437000001558000004045000002093000009810000052600000076450000000119940000051830000004b. Assets and liabilities used in the Company 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.Other Financial Assets41700000Other non-current financial assets25100000Other Financial Assets10800000Other Current Assets574500000Lease Liabilities119500000Lease Liabilities49000000Other Financial Liabilities106800000Other Current Liabilities209300000Research solutions835800000Education solutions357300000Research solutions3053200000Education solutions13294000001193100000438260000011931000004382600000Research solutions369000000Education solutions207600000Research solutions1349000000Education solutions7274000005766000002076400000112000001880000087000003682000005567000001689400000Research solutions0Education solutions0000Research solutions0Education solutions00004a. Based on the management approach as defined in Ind AS 108 Operating Segments the Chief Operating Decision Maker evaluates the Comapny 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.188000000-94000000015656000126000000-1400000001180000002200000001224000000306000000322000000-6731000116400000148000001120000010180000-44241000059798000047900000173730000000035070000001386600000000000001800000778000000004600000000000000011510000000116400000122000000-1048800000-8857000000000-300000000042000000017500000348000008483000001670000000-4943000006600000740000014000000183600000197600000Re-measurement gain/loss on defined benefit plans60000006000000Re-measurement gain/loss on defined benefit plans7100000710000015000001700000Exchange differences on translation of foreign operations2290000022900000Exchange differences on translation of foreign operations3460000034600000002740000040000000MPS Limited******ADI BPO Services Limited******Holding and Ultimate HoldingAny other transactionRentals paid12182000Approved1218200021930000MPS Limited******ADI Media Private Limited******Entities where KMP exercise significant controlAny other transactionRentals paid277000Approved2770001420000MPS Limited******ADI BPO Services Limited******Holding and Ultimate HoldingAny other transactionInfrastructure charges2967000Approved29670005930000MPS Limited******ADI Media Private Limited******Entities where KMP exercise significant controlAny other transactionReimbursement of expenses175000Approved175000240006000MPS Limited******Mr. Rahul Arora******Chairman and CEOAny other transactionShort-term employee benefits35423000NA3542300000MPS Limited******Mrs. Prarthana Agarwal******Chief Financial OfficerAny other transactionShort-term employee benefits5840000NA584000000MPS Limited******Mr. Raman Sapra******Company SecretaryAny other transactionShort-term employee benefits2442000NA244200000MPS Limited******Mr. Rahul Arora******Chairman & CEOAny other transactionPost-employment benefits417000NA41700000MPS Limited******Mr. Raman Sapra******Company SecretaryAny other transactionPost-employment benefits150000NA15000000MPS Limited******Mrs. Prarthana Agarwal******Chief Financial OfficerAny other transactionPost-employment benefits-2000NA-200000MPS Limited******Ms. Jayantika Dave******Non-Executive, Non-Independent DirectorAny other transactionDirector Sitting Fees220000NA22000000MPS Limited******Mr. Suhas Khullar******Independent Non-Executive DirectorAny other transactionDirector Sitting Fees440000NA44000000MPS Limited******Ms. Yamini Tandon******Non-Executive, Non-Independent DirectorAny other transactionDirector Sitting Fees340000NA34000000MPS Limited******Ms. Ruvina Singh******Independent Non-Executive DirectorAny other transactionDirector Sitting Fees400000NA40000000MPS Limited******Mr. Karthik Bhat Khandige******Independent Non-Executive DirectorAny other transactionDirector Sitting Fees380000NA38000000MPS Limited******Ms. Divya Verma******Independent Non-Executive DirectorAny other transactionDirector Sitting Fees280000NA28000000MPS Interactive Systems Limited******Ms. Jayantika Dave******Non-Executive DirectorAny other transactionDirector Sitting Fees200000NA20000000MPS Interactive Systems Limited******Mr. Karthik Bhat Khandige******Non-Executive DirectorAny other transactionDirector Sitting Fees200000NA20000000MPS Interactive Systems Limited******Ms. Yamini Tandon******Non-Executive DirectorAny other transactionDirector Sitting Fees200000NA20000000MPS Limited******ADI BPO Services Limited******Holding and Ultimate HoldingAny other transactionSecurity deposit placed0Approved079180008288000MPS Limited******ADI Media Private Limited******Company Under Common ControlAny other transactionSecurity deposit placed0Approved08600088000MPS Limited******ADI BPO Services Limited******Holding and Ultimate HoldingAny other transactionPrepayment rent0Approved020440001636000MPS Limited******ADI Media Private Limited******Company Under Common ControlAny other transactionPrepayment rent0Approved020006000MPS Limited******Mr. Rahul Arora******Chairman and CEOAny other transactionProjected benefit obligation0NA037390004192000MPS Limited******Mrs. Prarthana Agarwal******Chief Financial OfficerAny other transactionProjected benefit obligation0NA0649000652000MPS Limited******Mr. Raman Sapra******Company SecretaryAny other transactionProjected benefit obligation0NA044000059600062531000AuditedtrueWalker Chandiok & Co LLPtrue2028-05-31