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 28-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 28-10-2026   19:00:00
End date and time of board meeting 28-10-2026   21:30:00
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 11,908.32 23,529.62
Other income 85.47 309.25
Total income 11,993.79 23,838.87
2 Expenses
(a) Cost of materials consumed 128.06 194.95
(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 9,450.27 18,371.80
(e) Finance costs 256.21 461.84
(f) Depreciation, depletion and amortisation expense 749.83 1,357.54
(f) Other Expenses
1 Operating Cost 3,498.40 4,574.04
2 Other Expenses 799.24 1,401.27
Total other expenses 4,297.64 5,975.31
Total expenses 14,882.01 26,361.44
3 Total profit before exceptional items and tax (2,888.22) (2,522.57)
4 Exceptional items 0.00 0.00
5 Total profit before tax (2,888.22) (2,522.57)
6 Tax expense
7 Current tax 60.26 125.67
8 Deferred tax 91.74 147.31
9 Total tax expenses 152.00 272.98
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 (3,040.22) (2,795.55)
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 (3,040.22) (2,795.55)
17 Other comprehensive income net of taxes 53.32 185.00
18 Total Comprehensive Income for the period (2,986.90) (2,610.55)
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 3,899.72 3,899.72
Face value of equity share capital 36490.26 36490.26
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 -1.56 -1.44
Diluted earnings (loss) per share from continuing operations -1.56 -1.44
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 -1.56 -1.44
Diluted earnings (loss) per share from continuing and discontinued operations -1.56 -1.44
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 Group has opted to publish the Unaudited Consolidated Financial Results for the Quarter and Half year Ended 30 September 2026, Investor can view the Unaudited Consolidated Financial Results on the Company's website. 2. 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 ('SEBI'). 3. The Unaudited Consolidated Financial Results for the Quarter and Half year ended 30 September 2026 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meetings held on 28 October 2026. The statutory auditors have carried out review 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 Standalone Financial Statements i.e. April 01, 2024. 5. During the quarter, the Company incurred additional costs on a high complex turnkey ASIC project that is at an advanced stage of execution. These include cost escalations which are beyond control of the Company and costs related to scope upgrades requested by the customer. The Company is in active discussions with the customer for reimbursement of costs related to scope upgrades. The treatment of additional cost in quarterly financial results is in accordance with the relevant Ind AS (Accounting Standards). Handling such a high complex turnkey ASIC project strengthens the Company in turkey ASIC business in future. 6. The figures for the quarter ended 30 September 2026 are the balancing figures between the unaudited consolidated figures for the half year ended 30 September 2026 and the unaudited consolidated figures for the quarter ended 30 June 2026. 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


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 1,147.53
Capital work-in-progress
Investment property
Goodwill 19,520.05
Other intangible assets 0.00
Intangible assets under development 5,368.41
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 6,717.93
2 Intangible assets 1,515.54
3 Others 739.89
Total of other non-current financial assets 8,973.36
Total non-current financial assets 8,973.36
Deferred tax assets (net) 125.89
Other non-current assets
Total of other non-current assets
Total non-current assets 35,135.24
2 Current assets
Inventories 0.00
Current financial asset
Current investments 0.00
Trade receivables, current 18,834.85
Cash and cash equivalents 9,125.66
Bank balance other than cash and cash equivalents 15.54
Loans, current 0.00
Other current financial assets
Total of other current financial assets 753.47
Total current financial assets 28,729.52
Current tax assets (net) 143.83
Other current assets
1 Other current assets 1,513.05
Total of other current assets 1,513.05
Total current assets 30,386.40
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 65,521.64
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3,899.72
Other equity 36,490.26
Total equity attributable to owners of parent 40,389.98
Non controlling interest
Total equity 40,389.98
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 889.94
Total Trade payable 889.94
Other non-current financial liabilities
1 Lease Liabilities 5,146.82
Total of other non-current financial liabilities 5,146.82
Total non-current financial liabilities 6,036.76
Provisions, non-current 3,434.40
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 9,471.16
Current liabilities
Current financial liabilities
Borrowings, current 4,597.92
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 7,021.16
Total Trade payable 7,021.16
Other current financial liabilities
1 Lease Liabilities 1,825.55
Total of other current financial liabilities 1,825.55
Total current financial liabilities 13,444.63
Other current liabilities 1,256.11
1 Other current liabilities 1,256.11
Total of other current liabilities 1,256.11
Provisions, current 959.76
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 15,660.50
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 25,131.66
Total equity and liabilites 65,521.64
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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 Silicon Engineering Solutions 10,260.96 20,041.51
2 Product Engineering Solutions 1,647.36 3,488.11
3 Unallocated 0.00 0.00
Total Segment Revenue 11,908.32 23,529.62
Less: Inter segment revenue
Revenue from operations 11,908.32 23,529.62
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Silicon Engineering Solutions 317.07 2,832.02
2 Product Engineering Solutions (513.99) (774.13)
3 Unallocated (1,770.73) (3,070.33)
Total Profit before tax (1,967.65) (1,012.44)
i. Finance cost 256.21 461.84
ii. Other Unallocable Expenditure net off Unallocable income 816.36 1,321.27
Profit before tax (3,040.22) (2,795.55)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Silicon Engineering Solutions 30,308.50 30,308.50
2 Product Engineering Solutions 15,877.42 15,877.42
3 Unallocated 19,335.71 19,335.71
Total Segment Asset 65,521.63 65,521.63
Un-allocable Assets 0.00 0.00
Net Segment Asset 65,521.63 65,521.63
4 Segment Liabilities
Segment Liabilities
1 Silicon Engineering Solutions 6,328.82 6,328.82
2 Product Engineering Solutions 1,582.21 1,582.21
3 Unallocated 0.00 0.00
Total Segment Liabilities 7,911.03 7,911.03
Un-allocable Liabilities 17,220.63 17,220.63
Net Segment Liabilities 25,131.66 25,131.66
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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
1 Actuarial gain/(loss) on defined benefit obligation 2.49 106.32
Total Amount of items that will not be reclassified to profit and loss 2.49 106.32
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 50.83 78.68
Total Amount of items that will be reclassified to profit and loss 50.83 78.68
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 53.32 185.00



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax (2,522.57)
Adjustments for reconcile profit (loss)
Adjustments for finance costs 461.84
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current 2,509.97
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 3,257.45
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 (23.29)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (7,447.43)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (4,033.54)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 1,357.54
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 569.32
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 90.51
Adjustments for dividend income 0.00
Adjustments for interest income 308.13
Adjustments for share-based payments 1,337.87
Adjustments for fair value losses (gains) 0.00
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) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (2,227.89)
Net cash flows from (used in) operations (4,750.46)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 197.69
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (4,948.15)
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 1,446.70
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 258.58
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 11,573.26
Net cash flows from (used in) investing activities 10,385.14
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 0.00
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 684.09
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 1,002.85
Repayments of borrowings 0.00
Payments of lease liabilities 1,233.92
Dividends paid 0.00
Interest paid 182.07
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 270.95
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 5,707.94
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 78.68
Net increase (decrease) in cash and cash equivalents 5,786.62
Cash and cash equivalents cash flow statement at beginning of period 3,339.05
Cash and cash equivalents cash flow statement at end of period 9,125.67





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