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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	21-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	15-May-2025
Description of presentation currency	INR (in Actuals)
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	21-May-2025   19:00:00
End date and time of board meeting	21-May-2025   19:30:00
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	1347072000	4668419000
	Other income	1976000	39633000
	Total income	1349048000	4708052000
2	Expenses
(a)	Cost of materials consumed	13701000	149916000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	630885000	2431482000
(e)	Finance costs	17402000	74796000
(f)	Depreciation, depletion and amortisation expense	41143000	189213000
(f)	Other Expenses
1	Operating cost	518332000	1400179000
2	Other expenses	40664000	125920000
	Total other expenses	558996000	1526099000
	Total expenses	1262127000	4371506000
3	Total profit before exceptional items and tax	86921000	336546000
4	Exceptional items	0	0
5	Total profit before tax	86921000	336546000
6	Tax expense
7	Current tax	15000	1901000
8	Deferred tax	0	0
9	Total tax expenses	15000	1901000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	86906000	334645000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	86906000	334645000
17	Other comprehensive income net of taxes	-10054000	-24041000
18	Total Comprehensive Income for the period	76852000	310604000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	86906000	334645000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	76852000	310604000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	381762000	381762000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		2899010000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.46	1.76
	Diluted earnings (loss) per share from continuing operations	0.45	1.7
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	0.46	1.76
	Diluted earnings (loss) per share from continuing and discontinued operations	0.45	1.7
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

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	238636000
	Capital work-in-progress
	Investment property
	Goodwill	1952006000
	Other intangible assets	100940000
	Intangible assets under development	218899000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	61201000
	Total non-current financial assets	61201000
	Deferred tax assets (net)	7229000
	Other non-current assets
	Total non-current assets	2578911000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	0
	Trade receivables, current	884254000
	Cash and cash equivalents	342296000
	Bank balance other than cash and cash equivalents	204421000
	Loans, current	0
	Other current financial assets	77971000
	Total current financial assets	1508942000
	Current tax assets (net)	31977000
	Other current assets	317275000
	Total current assets	1858194000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	4437105000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	381762000
	Other equity	2899010000
	Total equity attributable to owners of parent	3280772000
	Non controlling interest
	Total equity	3280772000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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	81798000
	Total Trade payable	81798000
	Other non-current financial liabilities	92629000
	Total non-current financial liabilities	174427000
	Provisions, non-current	201751000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	376178000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	3984000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	184349000
	Total Trade payable	188333000
	Other current financial liabilities	119034000
	Total current financial liabilities	307367000
	Other current liabilities	420818000
	Provisions, current	46081000
	Current tax liabilities (Net)	5889000
	Deferred government grants, Current
	Total current liabilities	780155000
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	1156333000
	Total equity and liabilites	4437105000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts 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	Semiconductor	1044538000	3634803000
2	Software & System Design	302534000	1033616000
3	Unallocated	0	0
	Total Segment Revenue	1347072000	4668419000
	Less: Inter segment revenue
	Revenue from operations	1347072000	4668419000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Semiconductor	231256000	858803000
2	Software & System Design	22819000	65694000
3	Unallocated	-110584000	-363575000
	Total Profit before tax	143491000	560922000
	i. Finance cost	17402000	17402000
	ii. Other Unallocable Expenditure net off Unallocable income	39168000	39168000
	Profit before tax	86921000	336546000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Semiconductor	1789274000	1789274000
2	Software & System Design	1496466000	1496466000
3	Unallocated	1151351000	1151351000
	Total Segment Asset	4437091000	4437091000
	Un-allocable Assets	0	0
	Net Segment Asset	4437091000	4437091000
4	Segment Liabilities
	Segment Liabilities
1	Semiconductor	377817000	377817000
2	Software & System Design	63401000	63401000
3	Unallocated	715101000	715101000
	Total Segment Liabilities	1156319000	1156319000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	1156319000	1156319000
	Disclosure of notes on segments

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
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 loss / (gain) on defined benefit obligation	-10054000	-24041000
	Total Amount of items that will not be reclassified to profit and loss	-10054000	-24041000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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	0
5	Total Other comprehensive income	-10054000	-24041000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			336546000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			74796000
	Adjustments for decrease (increase) in inventories			7998000
	Adjustments for decrease (increase) in trade receivables, current			29457000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-247106000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-22965000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			120806000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			329990000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			189213000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			33050000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-4359000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-3458000
	Adjustments for dividend income			0
	Adjustments for interest income			20269000
	Adjustments for share-based payments			171081000
	Adjustments for fair value losses (gains)			-4314000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-890000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			6911000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			659941000
	Net cash flows from (used in) operations			996487000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-6451000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1002938000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			890000
	Purchase of property, plant and equipment			140278000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			21931000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-12835000
	Net cash flows from (used in) investing activities	-130292000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			97653000
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			450941000
	Payments of lease liabilities			133220000
	Dividends paid			0
	Interest paid			74688000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-561196000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			311450000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-2685000
	Net increase (decrease) in cash and cash equivalents			308765000
	Cash and cash equivalents cash flow statement at beginning of period			33531000
	Cash and cash equivalents cash flow statement at end of period			342296000