Integrated Filing — IndAS



General information about company
Scrip Code 532407
NSE Symbol MOSCHIP
MSEI Symbol NOTLISTED
ISIN INE935B01025
Name of company Moschip Technologies Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 30-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 30-Jul-2025   13:00:00
End date and time of board meeting 30-Jul-2025   15:45:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable, No Defaults



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 1177896000
Other income 7048000
Total income 1184944000
2 Expenses
(a) Cost of materials consumed 12244000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0
(d) Employee benefit expense 627556000
(e) Finance costs 8490000
(f) Depreciation, depletion and amortisation expense 31329000
(f) Other Expenses
1 Operating Cost 367707000 367707000
2 Other Expenses 38024000 38024000
Total other expenses 405731000
Total expenses 1085350000
3 Total profit before exceptional items and tax 99594000
4 Exceptional items 0
5 Total profit before tax 99594000
6 Tax expense
7 Current tax 0
8 Deferred tax 0
9 Total tax expenses 0
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 99594000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 99594000
17 Other comprehensive income net of taxes -1585000
18 Total Comprehensive Income for the period 98009000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 382932000
Face value of equity share capital 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.52
Diluted earnings (loss) per share from continuing operations 0.5
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.52
Diluted earnings (loss) per share from continuing and discontinued operations 0.5
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1.The Unaudited Consolidated Financial Results are prepared in accordance with the Indian Accounting Standards(Ind AS) as prescribed under Section 133 of the Companies Act, 2013 ('the Act') read with relevant rules thereunder, other accounting principles generally accepted in India and regulations issued by the Securities and Exchange Board of India ('SEBI'). n n2.The Unaudited Standalone Financial Results for the quarter ended 30 June 2025 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meetings held on 30 July 2025. The statutory auditors have carried out review of these Standalone Financial Results and have issued an unmodified report on these results n n3.Previous quarter / year ended figures have been regrouped whereever necessary and there is no impact on total income and net profit. n



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Silicon Engineering Solutoin 863642000 863642000
2 Product Engineering Solution 314254000 314254000
3 Unallocted 0 0
Total Segment Revenue 1177896000
Less: Inter segment revenue 0 0
Revenue from operations 1177896000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Silicon Engineering Solutoin 184195000 184195000
2 Product Engineering Solution 23271000 23271000
3 Unallocted -75101000 -75101000
Total Profit before tax 132365000
i. Finance cost 8490000 8490000
ii. Other Unallocable Expenditure net off Unallocable income 24281000 24281000
Profit before tax 99594000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Silicon Engineering Solutoin 2287110000 2287110000
2 Product Engineering Solution 1407396000 1407396000
3 Unallocted 847096000 847096000
Total Segment Asset 4541602000 4541602000
Un-allocable Assets 0 0
Net Segment Asset 4541602000 4541602000
4 Segment Liabilities
Segment Liabilities
1 Silicon Engineering Solutoin 304129000 304129000
2 Product Engineering Solution 79044000 79044000
3 Unallocted 694040000 694040000
Total Segment Liabilities 1077213000 1077213000
Un-allocable Liabilities 0 0
Net Segment Liabilities 1077213000 1077213000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) During the current period, the Group has changed its segment nomenclature from Software & System Design to Product Engineering Solutions and Semicon to Silicon Engineering Solutions, aligning with the nature of its services



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 1585000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -1585000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 S.T. Mohite & Co. Yes 31-Dec-2025