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 Consolidated
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



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 Consolidated
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 1355868000
Other income 5742000
Total income 1361610000
2 Expenses
(a) Cost of materials consumed 12286000
(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 688781000
(e) Finance costs 9000000
(f) Depreciation, depletion and amortisation expense 48018000
(f) Other Expenses
1 Operating Cost 440362000 440362000
2 Other Expenses 48650000 48650000
Total other expenses 489012000
Total expenses 1247097000
3 Total profit before exceptional items and tax 114513000
4 Exceptional items 0
5 Total profit before tax 114513000
6 Tax expense
7 Current tax 5533000
8 Deferred tax 0
9 Total tax expenses 5533000
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 108980000
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 108980000
17 Other comprehensive income net of taxes -1202000
18 Total Comprehensive Income for the period 107778000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 108980000
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 108980000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
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 0.57
Diluted earnings (loss) per share from continuing operations 0.54
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 0.57
Diluted earnings (loss) per share from continuing and discontinued operations 0.54
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 Group has opted to publish the Unaudited Consolidated Financial Results for the Quarter Ended 30 June 2025, Investor can view the Unaudited Consolidated Financial Results on the Company s website www.moschip.com as well as the website of BSE www.bseindia.com Scrip code 532407 n n2 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 n n3 The Unaudited Consolidated 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 Consolidated Financial Results and have issued an unmodified report on these results n n4 Previous quarter year ended figures have been regrouped whereever necessary and there is no impact on total income and net profit



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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Silicon Engineering Solution 1027242000 1027242000
2 Product Engineering Solution 328626000 328626000
3 Unalloted 0 0
Total Segment Revenue 1355868000
Less: Inter segment revenue
Revenue from operations 1355868000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Silicon Engineering Solution 248120000 248120000
2 Product Engineering Solution 23976000 23976000
3 Unalloted -106307000 -106307000
Total Profit before tax 165789000
i. Finance cost 9000000 9000000
ii. Other Unallocable Expenditure net off Unallocable income 42276000 42276000
Profit before tax 114513000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Silicon Engineering Solution 2210384000 2210384000
2 Product Engineering Solution 1558699000 1558699000
3 Unalloted 907604000 907604000
Total Segment Asset 4676687000 4676687000
Un-allocable Assets 0 0
Net Segment Asset 4676687000 4676687000
4 Segment Liabilities
Segment Liabilities
1 Silicon Engineering Solution 319902000 319902000
2 Product Engineering Solution 83404000 83404000
3 Unalloted 800732000 800732000
Total Segment Liabilities 1204038000 1204038000
Un-allocable Liabilities 0 0
Net Segment Liabilities 1204038000 1204038000
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 Consolidated
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 1202000
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 -1202000





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 and Co.t Yes 31-Dec-2025