5324402026-08-015324402026-08-012026-08-015324402026-08-012026-08-01AmalgamatedEntityDomain15324402026-08-01AmalgamatedEntityDomain15324402026-08-012026-08-01AmalgamatedEntityDomain25324402026-08-01AmalgamatedEntityDomain2xbrli:purexbrli:shares532440MPS LimitedMPSLTDNOTLISTEDINE943D01017NewAmalgamation/ Mergerfalse2026-08-0109:31:002026-08-01American Journal Experts, LLC, North CarolinaTransferorStep Down SubsidiaryAmerican Journal Experts, LLC, North Carolina is engaged in providing scientific language editing services and serves academic and author communities. Turnover: INR 10,097.28 lakhs (FY 2025–26). 841981000084198100000000American Journal Experts, LLC, DelawareTransfereeStep Down SubsidiaryAmerican Journal Experts, LLC, Delaware is a Special Purpose Vehicle and a wholly-owned subsidiary of MPS North America LLC, forming part of the AJE business. No operating turnover (FY 2025–26).84198100008419818419810000841981falsetrueMPS North America LLC, a subsidiary of MPS Limited, is the holding company of American Journal Experts, LLC, Delaware, which in turn is the holding company of American Journal Experts, LLC, North Carolina. Accordingly, MPS Limited is the ultimate holding company of both entities. Ms. Divya Verma, Director of MPS Limited, serves as a common director on the boards of MPS North America LLC and both the transferor and transferee entities. Further, Ms. Papinani Radha Rani, General Counsel of MPS Limited, is a Manager of American Journal Experts, LLC, Delaware, and Ms. Prarthana Agarwal, Chief Financial Officer of MPS Limited, is a Manager of MPS North America LLC and American Journal Experts, LLC, North Carolina.trueAmerican Journal Experts, LLC, North Carolina (“AJE-NC”) is engaged in providing scientific language editing services and serves academic and author communities. American Journal Experts, LLC, Delaware (“AJE-DE”) is a Special Purpose Vehicle and a wholly-owned subsidiary of MPS North America LLC, forming part of the AJE business.The merger is undertaken as part of an internal restructuring of the Company's subsidiaries. Given the alignment in business activities across the entities, the consolidation is aimed at streamlining operations, enhancing management oversight, and driving greater operational efficiency. The merger supports revenue growth and enhances profitability through the optimization of administrative, operational, and marketing expenses.OthersNo cash consideration is involved in the transaction. Pursuant to the First Merger, the membership interests of AJE-NC are extinguished and converted into equivalent membership interests in AJE-DE. Subsequently, pursuant to the Second Merger, the outstanding membership interests of AJE-DE are proposed to be cancelled and extinguished, with the rights and interests therein being reflected in the surviving entity, MPS NA, in accordance with the terms of the Agreement and Plan of Merger and the applicable governing documents.There is no change in the shareholding pattern of MPS Limited, being the listed entity, pursuant to the merger. The transaction relates to the merger of entities at the subsidiary level and does not involve any issue or transfer of equity shares of MPS Limited.The merger has been effected in accordance with the Agreement and Plan of Merger and the applicable laws governing the relevant jurisdiction. The transaction is an internal reorganization within the wholly owned subsidiary structure of MPS Limited. Pursuant to the effectiveness of the First Merger, American Journal Experts, LLC, North Carolina has ceased to exist and its business, assets, liabilities, rights and obligations have vested in American Journal Experts, LLC, Delaware in accordance with applicable law. The merger is not expected to have any adverse impact on the business operations, employees, creditors or shareholders of MPS Limited.