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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 31-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 31-01-2026   13:30:00
End date and time of board meeting 31-01-2026   15:15:00
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 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

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 12,892.29 37,470.56
Other income 126.28 340.06
Total income 13,018.57 37,810.62
2 Expenses
(a) Cost of materials consumed 175.47 755.74
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 7,404.48 19,900.20
(e) Finance costs 111.05 303.14
(f) Depreciation, depletion and amortisation expense 267.43 875.16
(f) Other Expenses
1 Operating cost 3,744.40 11,874.95
2 Other expenses 389.21 1,099.85
Total other expenses 4,133.61 12,974.80
Total expenses 12,092.04 34,809.04
3 Total profit before exceptional items and tax 926.53 3,001.58
4 Exceptional items (581.86) (581.86)
5 Total profit before tax 344.67 2,419.72
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 0.00 0.00
9 Total tax expenses 0.00 0.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 344.67 2,419.72
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 344.67 2,419.72
17 Other comprehensive income net of taxes (123.86) (181.65)
18 Total Comprehensive Income for the period 220.81 2,238.07
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 3,855.37 3,855.37
Face value of equity share capital 2 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 0.18 1.26
Diluted earnings (loss) per share from continuing operations 0.17 1.19
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.18 1.26
Diluted earnings (loss) per share from continuing and discontinued operations 0.17 1.19
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. Government of India (GOI) in November 2025, notified provisions of The Labour Codes. They consolidated twenty-nine existing Labour laws into a unified framework governing employee benefits during employment and post-employment and amongst other things introduce changes, including a uniform definition of wages and enhanced benefits relating to leave. The adjustments for Labour Codes represent an increase in gratuity liability arising out of past service cost and increase in leave liability aggregating to INR 581.86 lakhs. Considering one time materiality nature of the amount, the Company has treated the same as an Exceptional Item in the statement of Profit and Loss for the Quarter and Nine Months Ended 31 December 2025. 2 The Unaudited standalone 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). 3 The Unaudited standalone Financial Results for the Quarter and Nine Months Ended 31 December 2025 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meetings held on 31 January 2026. The statutory auditors have carried out review of these standalone Financial Results and have issued an unmodified report on these results. 4 The figures for the quarter ended 31 December 2025 are the balancing figures between the unaudited consolidated figures for the Nine Months Ended 31 December 2025 and the unaudited standalone figures for the Half Year Ended 30 September 2025. Previous quarter/ year ended figures have been regrouped wherever 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 Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Silicon Engineering Solutions 10,537.52 29,224.95
2 Product Engineering Solutions 2,354.77 8,245.61
3 Unallocated 0.00 0.00
Total Segment Revenue 12,892.29 37,470.56
Less: Inter segment revenue
Revenue from operations 12,892.29 37,470.56
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Silicon Engineering Solutions 1,749.09 5,418.99
2 Product Engineering Solutions 282.49 575.51
3 Unallocated (852.85) (2,154.68)
Total Profit before tax 1,178.73 3,839.82
i. Finance cost 111.05 303.14
ii. Other Unallocable Expenditure net off Unallocable income 723.01 1,116.96
Profit before tax 344.67 2,419.72
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Silicon Engineering Solutions 32,712.81 32,712.81
2 Product Engineering Solutions 16,368.11 16,368.11
3 Unallocated 9,496.56 9,496.56
Total Segment Asset 58,577.48 58,577.48
Un-allocable Assets 0.00 0.00
Net Segment Asset 58,577.48 58,577.48
4 Segment Liabilities
Segment Liabilities
1 Silicon Engineering Solutions 8,792.11 8,792.11
2 Product Engineering Solutions 2,198.03 2,198.03
3 Unallocated 9,744.00 9,744.00
Total Segment Liabilities 20,734.14 20,734.14
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 20,734.14 20,734.14
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) Note: 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. Note: During the current period, the Company has changed its segment nomenclature from embedded to Software & System Design, aligning with the nature of its services. Note: Other Unallocable Expenditure net off Unallocable income include Exceptional items of INR. 581.86 Lakhs



Other Comprehensive Income

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone 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 123.86 181.65
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 0.00 0.00
5 Total Other comprehensive income (123.86) (181.65)





Details of Impact of Audit Qualification

Amount in (Lakhs)

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 31-12-2028