MosChip Technologies Ltd. - Quarterly/Annual Result Disclosures and Notes dated 30 Jun 2026

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.