5324402026-04-012026-06-305324402026-06-305324402026-04-012026-06-30in-capmkt:OtherExpenses1Member5324402026-04-012026-06-30in-capmkt:ReportableSegments1Member5324402026-04-012026-06-30in-capmkt:ReportableSegments2Member5324402026-04-012026-06-30in-capmkt:ReportableSegments1Member5324402026-04-012026-06-30in-capmkt:ReportableSegments2Member5324402026-04-012026-06-30in-capmkt:ReportableSegments1Member5324402026-06-30in-capmkt:ReportableSegments1Member5324402026-04-012026-06-30in-capmkt:ReportableSegments2Member5324402026-06-30in-capmkt:ReportableSegments2Member5324402026-04-012026-06-30in-capmkt:ReportableSegments1Member5324402026-06-30in-capmkt:ReportableSegments1Member5324402026-04-012026-06-30in-capmkt:ReportableSegments2Member5324402026-06-30in-capmkt:ReportableSegments2Member5324402026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15324402026-04-012026-06-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares532440MPSLTDNOTLISTEDINE943D01017MPS LimitedMain BoardEquity2026-04-012027-03-312026-07-212026-07-14INRLakhsQuarterlyFirst quarterMulti segment2026-07-2110:15:002026-07-2116:15:00Not applicablefalsefalseNot Applicable – the Company has not defaulted in the payment of principal or interest on its loans and has not issued any debt securities.2026-04-012026-06-30UnauditedStandalone1243600000633000001306900000000488200000110000003290000021350000074560000056130000005613000001412000001050000015170000004096000000000409600000-56000004040000001711000001024.1424.130024.1424.13Notes <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 21 July 2026. The Statutory auditors of the Company have carried out the limited review of the financial results for the quarter <br /> ended 30 June 2026 and an unmodified review 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 are the balancing figures between audited figures in respect of the full financial year and the published year to date figures up to preceding 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 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 Regulations, 2015 and SEBI Circular dated 5 July 2016. <br /> 5. There is no exceptional item during the quarter ended 30 June 2026. Exceptional items for the previous year is summaried below- 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 these 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 year ended 31 March 2026. 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 /> 6. During the quarter ended 30 June 2026, the Nomination and Remuneration Committee at its meeting held on 04 May 2026, considered and approved the 5th grant of 79,009 (Seventy-Nine Thousand and Nine Only) options to the eligible employees of the Company and its subsidiary under the MPS Limited- Employee Stock Options Scheme 2023. <br /> 7. During the quarter ended 30 June 2026, the Company has recognised a dividend income of INR 304 lacs (EUR 2,76,000) from TOPSIM GmbH, its wholly owned subsidiary. The Company had recognised dividend income of INR 776 lacs from MPS Interactive Systems Limited, its subsidiary and INR 388 lacs (EUR 4,00,000) from TOPSIM GmbH, its wholly owned subsidiary during the quarter ended 31 March 2026 and 30 June 2025 respectively. These amounts are included under ‘Other income’ in the Company’s financial results. <br /> 8. 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 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 NCLT, Chennai Bench on 17 April 2026. The NCLT, vide order dated 02 July 2026, issued directions for conducting the meetings of the Equity Shareholders and Unsecured Creditors of MPS Limited on 22 August 2026. Further, the NCLT has dispensed with the meetings of the shareholders and creditors of ADI BPO Services Limited, as well as the meeting of the Secured Creditors of MPS Limited. The further steps pursuant to the said order are currently being complied with.Pending receipt of the requisite approvals and sanction of the Scheme, no effect thereof has been given in these financial results. <br /> 9.The figures for the corresponding previous quarter/year have been regrouped or reclassified, wherever necessary to make them comparable.Other Expenses213500000Research Solutions885500000Education Solutions358100000124360000001243600000Research Solutions419700000Education Solutions2052000006249000001100000052600000561300000Research Solutions0Education Solutions0000Research Solutions0Education Solutions00004. Segment Reporting <br /> (a) Based on the management approach as defined in Ind AS 108 Operating Segments, the Chief Operating Decision Maker (CODM) evaluates the Company 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 /> (b)Assets and liabilities used in the Company's 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 plans-5200000-5200000-1300000Exchange differences on translation of foreign operations-1700000-17000000-5600000