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moons technologies limitedMain BoardEquity2025-04-012026-03-312026-05-182026-05-11INRLakhsQuarterlyFourth quarterMulti segment2026-05-1814:30:002026-05-1817:00:00trueCash Flow IndirectStatement on impact of audit qualification2026-01-012026-03-31AuditedConsolidated133743600024311700015805530000385336000038824100032260008713800013272490002191190000-61063700094722300033658600086946000-17360008521000002513760000000251376000593200025730800022497600026400000230908000264000009215700024.884.88004.884.880002025-04-012026-03-31AuditedConsolidated2115935000182881700039447520000385336000016650350001404100032584700028824680005272727000-1327975000959894000-368081000123046000382720001613180000-529399000-556000-162000-394000-9123000-538916000-2798000-541714000-224337000-314579000-227135000-31457900092157000235426185000-4.86-4.86-0.01-0.01-4.87-4.87000Legal and professional charges245554000Other expenses1081695000Legal and professional charges924933000Other expenses19575350002286208000650550009608500000321976000000304105100000784564900010886700000271853000844232000156368740000279164000066246700066617600016101636000604399000121265100022038969000223602000966407000232289780000038865852000921570003542618500035518342000976882000364952240002569400000074952000100646000186938000224630000654000310701000019257000132182000151439000152911800016805570003255740005379600000205992700000237062800038865852000Interest Accrued On Bank Fixed Deposits12307000Other Bank Balances4223241000Deposit With Hon’Ble Bombay High Court1161494000Deposit with Competent Authority2435566000Security Deposits12995000Other Receivables46000Capital Advances554000Prepaid Expenses325658000Advance Income Tax (Net Of Provision)443601000Balances With Government Authorities2244000Advance For Lease59473000Advances For Supply Of Goods And Services12702000Other Receivables700334000Interest Accrued On Bank Fixed Deposits359466000Interest Accrued On Investments3226000Unbilled Revenue16845000Rent Receivables1462000Receivable On Sale / Redemption Of Investments104326000Security Deposits26992000Contractually Reimbursable Expenses0Prepaid Expenses118329000Balances With Government Authorities285080000Advance Income Tax (Net Of Provision)31472000Capital Advances304663000Advance For Lease1237000Deferred Contract Cost12469000Advance For Supply Of Goods And Services.213157000Lease liability for asset on rent17685000Other financial liabilities57267000Income received in advance (Unearned revenue)654000Lease liability for asset on rent10843000Unpaid dividend930786000Payable to employees and other contractual obligations124001000Advances from Members / Customer164348000Payables on purchase of fixed assets6519000Members Liabilities281453000Provision For CSR Related Expense11168000Income received in advance (Unearned revenue)99231000Statutory remittances226343000Software services / Solutions870312000Trading416791000Others69822000Less: Eliminations0Profit / (loss) before tax of discontinued operations0Software services / Solutions1599299000Trading416791000Others120909000Less: Eliminations0Profit / (loss) before tax of discontinued operations013569250002136999000194890002106400013374360002115935000Software services / Solutions381997000Trading16018000Others-793024000Less: Eliminations6627000Profit / (loss) before tax of discontinued operations0Software services / Solutions-557404000Trading16018000Others-1156427000Less: Eliminations27444000Profit / (loss) before tax of discontinued operations-556000-388382000-1670925000322600014041000-728194000-1316329000336586000-368637000Software services / Solutions0Trading0Others0Less: Eliminations0Profit / (loss) before tax of discontinued operations0000Software services / Solutions0Trading0Others0Less: Eliminations0Profit / (loss) before tax of discontinued operations0000a. Segments have been identified in accordance with the Ind AS 17 Segment Reporting considering the organization structure and the return or risk profiles of the business b. Software services or Solutions segment represents an integrated mix of various products, projects and activities incidental thereto. Other segment represents trading, process management, risk consultancy activities, Cyber Securities Solutions, Shared Business Support Services, IT Infrastructure Sharing and NBFC related activities c. Due to diversified nature of business, significant assets are interchangeably used between segments and the management believes that it is currently not practicable to provide segment disclosure relating to capital employed since a meaningful segregation is not possible47640000-800179000000000-100923000000325892000671571000-414820000000000-172828000947223000-12671000-55600000-1073635000-1441716000-221100000-1470316000-44190000-2929723000000000000427755000000000000005986808000529903200000002211000015700880000-145556600039665300000000003750000025254940000152140000000254778000014710000014710000700223000714933000Remeasurement of the net defined benefit liability/asset50030005003000Remeasurement of the net defined benefit liability/asset-5757000-5757000-929000-2959000005932000-2798000AuditedQualified opinionChaturvedi Sohan & Cotrue2027-08-313949591000394959100052781220005278122000-224337000-224337000-4.87-4.873886585200038865852000237062800023706280003551834200035518342000Exceptional itemsExceptional items959894000959894000(a) As stated by the Management of the Company in Note 7 (a) to the Statement, Civil Suits have been filed against the Company in relation to event occurred on National Spot Exchange Limited trading platform. These matters are pending at various stages of adjudication. As stated in the said note, the management of the Company does not foresee that the parties who have filed Civil Suits would be able to sustain any claim against the Company. In addition, as stated by the management in Note 7 (b, c, d, e) to the Statement, there are First Information Reports ("FIR") / complaints / charge-sheets / orders / notices registered / received against various parties including the Company from / with the Economic Offences Wing of the Mumbai Police (EQ W), Central Bureau of Investigation (CBI), Home Department - Government of Maharashtra under MPID Act, the Directorate of Enforcement and the Serious Fraud Investigation Office (SFI0). Above matters are pending at various stages of adjudication / investigation. <br></br> <br></br> Pursuant to NSEL Settlement scheme, the Company has filed applications for disposal of the said suits and releasing of its properties. Orders for disposal/dismissal/withdrawal have been passed in certain suits which are subject to implementation of the scheme. <br></br> In this regard, the Management and those charged with Governance have represented to us that other than as stated in the said notes to the Statement, there are no claims, litigations which require adjustments to / disclosures in the Statement. <br></br> <br></br> Accordingly, in view of above representations regarding legal matters at various stages of adjudication and subject to NSEL Settlement Scheme and ongoing investigations/ matters, the outcome of which is not known and is uncertain at this stage, we are unable to comment on the consequential impact in respect of the same on the results for the quarter and year ended 31 March 2026. <br></br> Qualified opinionRepetitiveNA <br></br> Quantification is not possiblea) The Post July-2013, civil suits have been filed against the Company in relation to the counter party payment default on the exchange platform of NSEL, wherein the Company was also been made a party. In these proceedings certain reliefs have been claimed against the Company, inter-alia, on the ground that the Company is the holding company of NSEL. These matters are pending before the Honble Bombay High Court for adjudication. The Company has always denied the claims and contentions in its reply. There is no privity of contract between the Company and the Plaintiffs therein. The management is of the view that the parties who have filed the Civil Suits would not be able to sustain any claim against the Company. Pursuant to the Scheme, the Company has filed applications for disposal of the said suits.; Orders for disposal/dismissal/withdrawal have been passed in respective suits. <br></br> <br></br> b) Pursuant to the payment default on NSEL platform, First Information Report (FIR) was registered against various parties, including the Company, with the Economic Offences Wing, Mumbai (EOW) in connection with the counter party payment default on NSEL platform. After investigation, EOW, filed various charge-sheets in the matter and inter-alia arrayed the Company. The State Government attached various assets of the Company under MPID Act by issuing Gazette Notifications. The matter is pending before the Designated MPID Court. The Company has filed applications for release of its properties pursuant to the Scheme and the same are pending. <br></br> <br></br> c) The SFIO filed a complaint with the Honble Sessions Court under IPC and the Companies Act, against several persons/entities including the Company relating to NSEL payment default. The Company challenged the issuance of process order before the Honble Bombay High Court and the proceedings in the matter has been stayed by the Honble High Court. The matter is pending for hearing before Honble Bombay High Court. <br></br> <br></br> d) The Enforcement Directorate(ED) attached certain assets of the Company vide Provisional Attachment Orders under the provisions of the Prevention of Money Laundering Act, 2002(PMLA). The Honble Appellate Tribunal while quashing the provisional attachment orders imposed certain conditions. The Company filed appeal before the Honble Bombay High Court for the limited purpose for challenging the conditions put by the Honble Appellate Tribunal. The Honble Court was pleased to admit the appeal. ED also filed a cross appeal, which is tagged with the Companys appeal Meanwhile, ED filed a prosecution complaint before the Spl. PMLA Court, Mumbai against the Company and the same is pending for trial. Pursuant to the Scheme an application filed by the Company was allowed by the Honble Bombay High Court by passing an order for the release of attached properties. <br></br> <br></br> e) CBI also filed charge-sheets against various persons and entities including the Company in connection with the counterparty payment default on NSEL platform based on the FIRs filed by the public sector undertakings - PEC Ltd. & MMTC Ltd for alleged loss suffered by PEC Ltd. & MMTC Ltd on NSEL platform and aforesaid cases are pending for trial before the Court. <br></br> <br></br> In the light of the above ongoing investigations and matters, the outcome of which is not known and is uncertain at this stage, we are unable to quantify the impact.Quantification is not possibleWe reproduce hereunder the Basis for Qualified Opinion issued by the independent auditor(s) of a subsidiary viz. National Spot Exchange Limited ('NSEL') vide their audit report on the consolidated Ind AS financial statement of NSEL, to the extent the same are found significant as per the Guidance issued by the Institute of Chartered Accountants of India, from time to time and which also forms the basis for qualified opinion in our audit report on the accompanying Statement of the Group. <br></br> <br></br> (a) As stated in note nos. 36,38,39,40,43 and 46 to the Consolidated Financial Statement, the Group has been served with notices/ letters/ summons from various statutory authorities/ regulators/ Government departments and some purported aggrieved parties. The Group is party to many proceedings filed by / or against the Group which are pending before different forum pertaining to the period prior to suspension of the exchange related operations from 31st July 2013. The management of the Group does not foresee that the parties who have filed Civil Suits against the Group will be able to sustain any claim against the Group. <br></br> <br></br> There are some writ petitions, public interest litigations, civil suits including in representative capacity filed by and against the Group. Such matters against the Group are sub-judice before different forums. The Group may be exposed to civil/criminal liabilities in case of any adverse outcome of these investigations/enquiries or legal cases or any other investigations as referred above enquires or suits which may arise at a later date. <br></br> <br></br> In the light of the above, the outcome of which is not presently known and is uncertain at this stage, hence we are not able to comment on the current or consequential impact if any, in respect of the same on these Consolidated Financial Statements. Also, the matters stated above could also have a consequential impact on the measurement and disclosure of information provided, but not limited to, Balance Sheet, Statement of profit/(loss) account, cash flow statement, statement of change in equity (SOCIE) and earnings per share (EPS) for the year ended and as at 31st March, 2026 in these Consolidated Financial Statements. <br></br> <br></br> <br></br> (b) The trade receivables, other receivables are subject to confirmation and reconciliation. The management, however, does not expect any material changes on account of such reconciliation/ confirmation from parties. In many cases legal notices have been sent to the parties in earlier years; however, we are unable to form any opinion on the recoverability of the outstanding balances of such parties. <br></br> <br></br> Qualified opinionRepetitiveNAQuantification is not possiblea) The Company is taking all steps to defend its position, however since all matters are sub-judice, the Company is unable to quantify the impact, if any, of such legal proceedings on the financial statements of the Company. There are no claims/litigations/potential settlements involving the Company directly or indirectly, which may require adjustments in the Consolidated Ind AS Financial Statements. <br></br> <br></br> b) The trade receivables, other receivables are subject to confirmation and reconciliation. The management, however, does not expect any material changes on account of such reconciliation/ confirmation from parties. In many cases legal notices have been sent to the parties in earlier years; however we are unable to form any opinion on the recoverability of the outstanding balances of such parties.Quantification is not possibleS. RajendranDevendra AgrawalChitkala ZutshiChaturvedi Sohan & CoVivekanand ChaturvediMumbai2026-05-18