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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 24-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 17-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
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 24-07-2026   19:30:00
End date and time of board meeting 24-07-2026   21:10:00
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



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 10,115.08 10,115.08
Other income 201.41 201.41
Total income 10,316.49 10,316.49
2 Expenses
(a) Cost of materials consumed 66.14 66.14
(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 8,100.80 8,100.80
(e) Finance costs 198.56 198.56
(f) Depreciation, depletion and amortisation expense 538.40 538.40
(f) Other Expenses
1 Operating cost 888.62 888.62
2 Other expenses 504.03 504.03
Total other expenses 1,392.65 1,392.65
Total expenses 10,296.55 10,296.55
3 Total profit before exceptional items and tax 19.94 19.94
4 Exceptional items 0.00 0.00
5 Total profit before tax 19.94 19.94
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 19.94 19.94
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 19.94 19.94
17 Other comprehensive income net of taxes 103.83 103.83
18 Total Comprehensive Income for the period 123.77 123.77
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 3,885.44 3,885.44
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 0.01 0.01
Diluted earnings (loss) per share from continuing operations 0.01 0.01
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 0.01 0.01
Diluted earnings (loss) per share from continuing and discontinued operations 0.01 0.01
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) Notes:- 1. 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') 2. The Unaudited Standalone Financial Results for the Quarter Ended 30 June 2026 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meetings held on 24 July 2026. The statutory auditors have carried out review of these Consolidated Financial Results and have issued an unmodified report on these results. 3. The Hon'ble National Company Law Tribunal (NCLT), vide its order dated 25 March 2026, approved the Scheme of Amalgamation of Softnautics Inc. and Softnautics Private Limited, wholly owned subsidiaries, with Moschip Technologies Limited. The Scheme has been accounted for under the Pooling of Interests Method in accordance with Appendix C of Ind AS 103, Business Combinations, with the appointed date of 04 April 2025, as specified in the Scheme. Consequent to the accounting of the Scheme in the financial statements for the year ended 31 March 2026, the comparative standalone financial information for the quarter ended 30 June 2025 has been restated to give effect to the amalgamation. Accordingly, the comparative figures presented for the quarter ended 30 June 2025 are not comparable with those previously reported. 4. 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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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 8,413.06 8,413.06
2 Product Engineering Solutions 1,702.02 1,702.02
3 Unallocated 0.00 0.00
Total Segment Revenue 10,115.08 10,115.08
Less: Inter segment revenue 0.00 0.00
Revenue from operations 10,115.08 10,115.08
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Silicon Engineering Solutions 2,161.91 2,161.91
2 Product Engineering Solutions (326.78) (326.78)
3 Unallocated (1,279.65) (1,279.65)
Total Profit before tax 555.48 555.48
i. Finance cost 198.56 198.56
ii. Other Unallocable Expenditure net off Unallocable income 336.98 336.98
Profit before tax 19.94 19.94
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Silicon Engineering Solutions 32,258.13 32,258.13
2 Product Engineering Solutions 14,746.58 14,746.58
3 Unallocated 15,479.52 15,479.52
Total Segment Asset 62,484.23 62,484.23
Un-allocable Assets 0.00 0.00
Net Segment Asset 62,484.23 62,484.23
4 Segment Liabilities
Segment Liabilities
1 Silicon Engineering Solutions 8,441.90 8,441.90
2 Product Engineering Solutions 2,110.48 2,110.48
3 Unallocated 11,923.55 11,923.55
Total Segment Liabilities 22,475.93 22,475.93
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 22,475.93 22,475.93
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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
1 Actuarial loss/(gain) on defined benefit obligation 103.83 103.83
Total Amount of items that will not be reclassified to profit and loss 103.83
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
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
5 Total Other comprehensive income 103.83 103.83





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