Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol MOS
MSEI Symbol NOTLISTED
ISIN INE0N7S01028
Name of company MOS Utility Limited
Type of company SME
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 12-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-08-2026
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 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 12-08-2026   17:00:00
End date and time of board meeting 12-08-2026   17:32:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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 Consolidated Consolidated
1 Income
Revenue from operations 15,109.34 15,109.34
Other income 160.33 160.33
Total income 15,269.67 15,269.67
2 Expenses
(a) Cost of materials consumed 13,659.59 13,659.59
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 166.95 166.95
(d) Employee benefit expense 372.94 372.94
(e) Finance costs 139.26 139.26
(f) Depreciation, depletion and amortisation expense 96.11 96.11
(f) Other Expenses
1 Other Expenses 253.44 253.44
Total other expenses 253.44 253.44
Total expenses 14,688.29 14,688.29
3 Total profit before exceptional items and tax 581.38 581.38
4 Exceptional items 0.00 0.00
5 Total profit before tax 581.38 581.38
6 Tax expense
7 Current tax 141.25 141.25
8 Deferred tax 4.04 4.04
9 Total tax expenses 145.29 145.29
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 436.09 436.09
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 436.09 436.09
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 436.09 436.09
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 416.76 416.76
Total profit or loss, attributable to non-controlling interests 19.32 19.32
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
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 5,148.81 5,148.81
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 0.17 0.17
Diluted earnings (loss) per share from continuing operations 0.17 0.17
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 0.17 0.17
Diluted earnings (loss) per share from continuing and discontinued operations 0.17 0.17
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Fintech and Utility Business 14,808.97 14,808.97
2 Tourism & Travelling Business 0.0030037 0.0030037
Total Segment Revenue 15,109.34 15,109.34
Less: Inter segment revenue 0.00 0.00
Revenue from operations 15,109.34 15,109.34
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Fintech and Utility Business 640.25 640.25
2 Tourism & Travelling Business 80.39 80.39
Total Profit before tax 720.64 720.64
i. Finance cost 139.26 139.26
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 581.38 581.38
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Fintech and Utility Business 22,277.77 22,277.77
2 Tourism & Travelling Business 966.43 966.43
Total Segment Asset 23,244.20 23,244.20
Un-allocable Assets 0.00 0.00
Net Segment Asset 23,244.20 23,244.20
4 Segment Liabilities
Segment Liabilities
1 Fintech and Utility Business 11,640.24 11,640.24
2 Tourism & Travelling Business 270.94 270.94
Total Segment Liabilities 11,911.18 11,911.18
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 11,911.18 11,911.18
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 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
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