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 20-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 20-05-2026   18:45:00
End date and time of board meeting 20-05-2026   20:40:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 15,322.76 58,514.84
Other income 232.19 548.00
Total income 15,554.95 59,062.84
2 Expenses
(a) Cost of materials consumed 27.20 1,218.19
(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 8,613.18 30,529.85
(e) Finance costs 155.62 481.26
(f) Depreciation, depletion and amortisation expense 517.15 1,872.22
(f) Other Expenses
1 Operating Cost 5,006.56 18,858.78
2 Other Expenses 564.11 1,944.44
Total other expenses 5,570.67 20,803.22
Total expenses 14,883.82 54,904.74
3 Total profit before exceptional items and tax 671.13 4,158.10
4 Exceptional items 0.00 (581.86)
5 Total profit before tax 671.13 3,576.24
6 Tax expense
7 Current tax 53.75 232.97
8 Deferred tax (177.16) (177.16)
9 Total tax expenses (123.41) 55.81
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 794.54 3,520.43
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 794.54 3,520.43
17 Other comprehensive income net of taxes 311.24 248.06
18 Total Comprehensive Income for the period 1,105.78 3,768.49
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 3,873.38 3,873.38
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 36,986.02
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.41 1.83
Diluted earnings (loss) per share from continuing operations 0.41 1.75
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 0.41 1.83
Diluted earnings (loss) per share from continuing and discontinued operations 0.41 1.75
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 Audited Consolidated Financial Results for the Year Ended 31 March 2026, Investor can view the Audited Consolidated Financial Results on the Company's website www.moschip.com as well as the website of NSE/BSE - Scrip code INE935B01025/532407. 2. The Audited 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. 3. The Audited Consolidated Financial Results for the Quarter and Year Ended 31 March 2026 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meetings held on 20 May 2026. The statutory auditors have carried out audit of these Consolidated Financial Results and have issued an unmodified report on these results 4. Vide its order dated 25 March 2026, the Hon'ble National Company Law Tribunal, approved the scheme of amalgamation for the merger of wholly owned subsidiaries Softnautics Inc and Softnautics Private Limited with Moschip Technologies Limited. As per the said scheme, the appointed date is April 4, 2025. The Scheme has been accounted for under the Pooling of Interests Method as prescribed under Appendix C of lnd AS 103, Business Combinations as per the terms of the court order. Prior period numbers have been restated to give effect as if this merger had occurred from the beginning of the preceding period in the financial statements i.e. April 01, 2024. 5.Government of India GOI in November 2025, notified provisions of The Labour Codes. They consolidated twentynine existing Labour laws into a unified framework governing employee benefits during employment and postemployment 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 Rs. 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 Ended 31 December 2025 and Year ended 31 March 2026. 6.The figures for the quarter ended 31 March 2026 are the balancing figures between the audited consolidated figures for the Year Ended 31 March 2026 and the unaudited consolidated figures for the Nine Months Ended 31 December 2025. Previous quarter/ year ended figures have been regrouped wherever necessary and there is no impact on total income andnet profit



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 751.12
Capital work-in-progress 0.00
Investment property 0.00
Goodwill 19,520.05
Other intangible assets 723.39
Intangible assets under development 5,295.70
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Right of use assets 5,016.43
2 Other Financial Assets 710.15
Total of other non-current financial assets 5,726.58
Total non-current financial assets 5,726.58
Deferred tax assets (net) 267.92
Other non-current assets
Total of other non-current assets
Total non-current assets 32,284.76
2 Current assets
Inventories 0.00
Current financial asset
Current investments 0.00
Trade receivables, current 21,491.45
Cash and cash equivalents 3,339.05
Bank balance other than cash and cash equivalents 11,588.80
Loans, current 0.00
Other current financial assets
Total of other current financial assets 753.40
Total current financial assets 37,172.70
Current tax assets (net) 77.09
Other current assets
1 Other current assets 4,769.78
Total of other current assets 4,769.78
Total current assets 42,019.57
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 74,304.33
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3,873.38
Other equity 36,986.02
Total equity attributable to owners of parent 40,859.40
Non controlling interest
Total equity 40,859.40
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 865.94
Total Trade payable 865.94
Other non-current financial liabilities
1 Lease Liabilities 3,319.28
Total of other non-current financial liabilities 3,319.28
Total non-current financial liabilities 4,185.22
Provisions, non-current 3,295.02
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 7,480.24
Current liabilities
Current financial liabilities
Borrowings, current 3,595.07
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 14,492.56
Total Trade payable 14,492.56
Other current financial liabilities
1 Lease Liabilities 1,895.15
Total of other current financial liabilities 1,895.15
Total current financial liabilities 19,982.78
Other current liabilities 5,289.65
1 Other current liabilities 5,289.65
Total of other current liabilities 5,289.65
Provisions, current 692.26
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 25,964.69
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 33,444.93
Total equity and liabilites 74,304.33
Disclosure of notes on assets and liabilities



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Silicon Engineering Solutions 12,886.08 47,056.52
2 Product Engineering Solutions 2,436.68 11,458.32
3 Unallocated 0.00 0.00
Total Segment Revenue 15,322.76 58,514.84
Less: Inter segment revenue
Revenue from operations 15,322.76 58,514.84
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Silicon Engineering Solutions 2,424.62 9,587.40
2 Product Engineering Solutions (30.07) 778.40
3 Unallocated (1,282.84) (4,402.21)
Total Profit before tax 1,111.71 5,963.59
i. Finance cost 155.62 481.26
ii. Other Unallocable Expenditure net off Unallocable income 284.96 1,906.09
Profit before tax 671.13 3,576.24
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Silicon Engineering Solutions 32,397.51 32,397.51
2 Product Engineering Solutions 16,505.84 16,505.84
3 Unallocated 25,400.98 25,400.98
Total Segment Asset 74,304.33 74,304.33
Un-allocable Assets 0.00 0.00
Net Segment Asset 74,304.33 74,304.33
4 Segment Liabilities
Segment Liabilities
1 Silicon Engineering Solutions 12,287.26 12,287.26
2 Product Engineering Solutions 3,071.82 3,071.82
3 Unallocated 18,085.85 18,085.85
Total Segment Liabilities 33,444.93 33,444.93
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 33,444.93 33,444.93
Disclosure of notes on segments



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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Actuarial gain/(loss) on defined benefit obligation 165.49 (16.16)
Total Amount of items that will not be reclassified to profit and loss 165.49 (16.16)
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences in translating the financial statements of a foreign operation 145.75 264.22
Total Amount of items that will be reclassified to profit and loss 145.75 264.22
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 311.24 248.06



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 3,576.24
Adjustments for reconcile profit (loss)
Adjustments for finance costs 481.26
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current (12,852.71)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (1,597.03)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 12,680.45
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 1,080.75
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 1,872.22
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 1,492.80
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (342.29)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (26.33)
Adjustments for dividend income 0.00
Adjustments for interest income 231.07
Adjustments for share-based payments 2,882.72
Adjustments for fair value losses (gains) (24.50)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 3.80
Other adjustments for non-cash items 100.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 5,520.07
Net cash flows from (used in) operations 9,096.31
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) (183.78)
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 9,280.09
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 2,807.84
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 255.63
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (9,544.59)
Net cash flows from (used in) investing activities (12,096.80)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 1,192.09
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings (3,595.07)
Payments of lease liabilities 1,837.32
Dividends paid 0.00
Interest paid 481.26
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 2,468.58
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (348.13)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 264.22
Net increase (decrease) in cash and cash equivalents (83.91)
Cash and cash equivalents cash flow statement at beginning of period 3,422.96
Cash and cash equivalents cash flow statement at end of period 3,339.05





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
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