Income Statement MosChip Technologies Limited

Stocks

MOSCHIP

INE935B01025

Semiconductors

Market Closed - Bombay S.E. 06:26:43 2026-08-27 EDT			5-day change	1st Jan Change
219.35 ^INR	+6.69%		+6.33%	+6.56%

07-24	MosChip Technologies Limited Reports Earnings Results for the First Quarter Ended June 30, 2026	CI
05-20	MosChip Technologies Limited Reports Earnings Results for the Fourth Quarter and Full Year Ended March 31, 2026	CI

080a1ac52ada.q0xBlgbUbflIz2LuH9EwvDMa8eXafd5TPKg7RHRxe1I.xgUu2TPlWMA8hxSeK5NS2Qpuk66tSeswce9hEU1HOX_bGnDvY58MqDiHWg

Published financial data: MOSCHIP TECHNOLOGIES LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2021 (INR)	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)
Revenues	1.05B	1.48B	1.98B	2.94B	4.67B
Total Revenues	1.05B	1.48B	1.98B	2.94B	4.67B
Cost of Goods Sold, Total	771M	1.05B	1.63B	2.49B	3.99B
Gross Profit	281M	431M	358M	447M	682M
Selling General & Admin Expenses, Total	32.15M	16.45M	11.6M	15.04M	23.93M
Provision for Bad Debts	-	99K	823K	-	500K
Depreciation & Amortization - (IS)	91.8M	126M	173M	203M	189M
Other Operating Expenses	180M	189M	82.47M	88.1M	96.16M
Other Operating Expenses, Total	304M	332M	268M	306M	310M
Operating Income	-22.45M	99.3M	89.95M	141M	372M
Interest Expense, Total	-84.48M	-85.15M	-75.65M	-57.42M	-62.93M
Interest And Investment Income	6.04M	4.56M	9.52M	16.96M	24.58M
Net Interest Expenses	-78.44M	-80.59M	-66.14M	-40.45M	-38.34M
Currency Exchange Gains (Loss)	-4.31M	4.06M	18.18M	-	846K
Other Non Operating Income (Expenses)	1.39M	-904K	965K	12.61M	1.44M
EBT, Excl. Unusual Items	-104M	21.86M	42.95M	113M	336M
Gain (Loss) On Sale Of Assets	-	-	-	-	890K
Asset Writedown	-	-	-	-	-
Other Unusual Items	12.92M	42.73M	19.44M	-	-
EBT, Incl. Unusual Items	-90.89M	64.59M	62.39M	113M	337M
Income Tax Expense	622K	62K	613K	14.42M	1.9M
Earnings From Continuing Operations	-91.51M	64.53M	61.78M	98.84M	335M
Net Income to Company	-91.51M	64.53M	61.78M	98.84M	335M
Net Income - (IS)	-91.51M	64.53M	61.78M	98.84M	335M
Net Income to Common Incl Extra Items	-91.51M	64.53M	61.78M	98.84M	335M
Net Income to Common Excl. Extra Items	-91.51M	64.53M	61.78M	98.84M	335M
Per Share Items
Net EPS - Basic	-0.58	0.41	0.38	0.55	1.76
Basic EPS - Continuing Operations	-0.58	0.41	0.38	0.55	1.76
Basic Weighted Average Shares Outstanding	158M	159M	163M	180M	190M
Net EPS - Diluted	-0.58	0.39	0.35	0.52	1.7
Diluted EPS - Continuing Operations	-0.58	0.39	0.35	0.52	1.7
Diluted Weighted Average Shares Outstanding	158M	168M	175M	192M	197M
Normalized Basic EPS	-0.41	0.09	0.16	0.39	1.11
Normalized Diluted EPS	-0.41	0.08	0.15	0.37	1.06
American Depositary Receipts Ratio (ADR)	2	2	2	2	2
Supplemental Items
EBITDA	17.82M	141M	133M	179M	442M
EBITA	-22.45M	99.3M	89.95M	141M	404M
EBIT	-22.45M	99.3M	89.95M	141M	372M
EBITDAR	40.69M	156M	143M	190M	460M
Total Revenues (As Reported)	1.07B	1.53B	2.03B	2.97B	4.71B
Effective Tax Rate - (Ratio)	-0.68	0.1	0.98	12.73	0.56
Total Current Taxes	81.7K	62K	613K	16.46M	1.9M
Total Deferred Taxes	541K	-	-	-2.04M	-
Normalized Net Income	-64.88M	13.67M	26.85M	70.79M	210M
Interest on Long-Term Debt	-	5.46M	14.6M	15.62M	15.79M
Non-Cash Pension Expense	1.68M	1.75M	2.64M	6.13M	8.5M
Supplemental Operating Expense Items
Advertising Expense	9.28M	1.18M	1.87M	4.09M	5.85M
Marketing Expenses	-	-	-	-	-
Selling and Marketing Expenses	9.28M	1.18M	1.87M	4.09M	5.85M
Research And Development Expense From Footnotes	51.24M	58.56M	51.2M	54.5M	-
Net Rental Expense, Total	22.87M	15.27M	9.73M	10.95M	18.08M
Imputed Operating Lease Interest Expense	24.63M	15.91M	8.44M	7.11M	20.08M
Imputed Operating Lease Depreciation	-1.76M	-637K	1.29M	3.84M	-2M
Maintenance & Repair Expenses, Total	365K	1.14M	910K	935K	5.32M
Stock-Based Comp., COGS (Total)	4.74M	35.55M	99.8M	140M	171M
Total Stock-Based Compensation	4.74M	35.55M	99.8M	140M	171M

Fiscal Period: March	2021 (INR)	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)
Assets
Cash And Equivalents	57.82M	64.82M	20.68M	33.53M	342M
Total Cash And Short Term Investments	57.82M	64.82M	20.68M	33.53M	342M
Accounts Receivable, Total	350M	413M	729M	905M	884M
Other Receivables	44.77M	47.48M	3.64M	17.15M	8.99M
Notes Receivable	102M	-	-	-	-
Total Receivables	497M	461M	733M	923M	893M
Inventory	21.7M	18.89M	10.83M	8M	-
Prepaid Expenses	8.82M	16.55M	19.06M	56.79M	304M
Other Current Assets, Total	11.14M	97.28M	223M	303M	319M
Total Current Assets	596M	658M	1.01B	1.32B	1.86B
Gross Property Plant And Equipment	181M	327M	689M	732M	866M
Accumulated Depreciation	-122M	-189M	-311M	-459M	-627M
Net Property Plant And Equipment	58.87M	138M	378M	273M	239M
Goodwill	719M	719M	689M	1.95B	1.95B
Other Intangibles, Total	134M	83.87M	34.49M	223M	320M
Accounts Receivable Long-Term	28.67M	22.13M	15M	9.23M	-
Deferred Tax Assets Long-Term	-	-	-	7.23M	7.23M
Other Long-Term Assets, Total	-	-	25.76M	36.36M	61.2M
Total Assets	1.54B	1.62B	2.15B	3.82B	4.44B
Liabilities
Accounts Payable, Total	202M	143M	135M	149M	188M
Accrued Expenses, Total	81.1M	45.77M	24.47M	37.55M	46.08M
Short-term Borrowings	630M	564M	191M	310M	-
Current Portion of Long-Term Debt	-	9.66M	61.26M	65.55M	-
Current Portion of Leases	-	23.96M	108M	112M	119M
Current Income Taxes Payable	-	-	-	3.21M	5.89M
Unearned Revenue Current, Total	5.19M	535K	280K	40.48M	305M
Deferred Tax Liability Current	-	-	-	-	-
Other Current Liabilities	1.54M	241K	37.06M	54.66M	116M
Total Current Liabilities	920M	787M	557M	773M	780M
Long-Term Debt	1.46M	14.45M	141M	75.43M	-
Long-Term Leases	-	63.79M	219M	131M	92.63M
Pension & Other Post Retirement Benefits	32.2M	43.21M	65.64M	110M	154M
Other Non Current Liabilities	52.31M	57.64M	35.21M	40.9M	129M
Total Liabilities	1.01B	966M	1.02B	1.13B	1.16B
Common Stock, Total	316M	320M	333M	376M	382M
Additional Paid In Capital	1.39B	1.43B	1.76B	3.11B	3.28B
Retained Earnings	-1.46B	-1.4B	-1.34B	-1.24B	-902M
Comprehensive Income and Other	290M	303M	376M	442M	517M
Total Common Equity	529M	654M	1.13B	2.69B	3.28B
Total Equity	529M	654M	1.13B	2.69B	3.28B
Total Liabilities And Equity	1.54B	1.62B	2.15B	3.82B	4.44B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	158M	160M	167M	188M	191M
ECS Total Common Shares Outstanding	158M	160M	167M	188M	191M
Book Value / Share	3.35	4.09	6.79	14.32	17.17
Tangible Book Value	-323M	-149M	407M	519M	1.01B
Tangible Book Value Per Share	-2.04	-0.93	2.44	2.76	5.28
Total Debt	632M	676M	719M	695M	212M
Net Debt	574M	611M	699M	661M	-131M
Debt Equivalent of Unfunded Proj. Benefit Obligation	41.11M	54.79M	79.01M	130M	182M
Debt Equivalent Oper. Leases	183M	122M	77.84M	87.62M	145M
Account Code - Inventory Valuation	5	6	6	6	6
Inventories - Raw Materials, Total	-	18.89M	10.83M	8M	-
Inventories - Work In Process, Total	-	-	-	-	-
Inventories - Finished Goods, Total	21.7M	-	-	-	-
Machinery, Total	181M	216M	275M	294M	323M
Full Time Employees	563	792	926	1.11K	1.4K
Accumulated Allowance for Doubtful Accounts (Supple)	40.33M	46.19M	68.94M	81.27M	88.06M

Fiscal Period: March	2021 (INR)	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)
Net Income	-91.51M	64.53M	61.78M	98.84M	335M
Depreciation & Amortization - CF	40.27M	67.86M	122M	148M	157M
Amortization of Goodwill and Intangible Assets - (CF)	-	-	-	-	31.95M
Depreciation & Amortization, Total	40.27M	67.86M	122M	148M	189M
Amortization of Deferred Charges, Total - (CF)	51.53M	58.56M	51.2M	54.5M	-
(Gain) Loss From Sale Of Asset	-	-	-	-	-890K
Stock-Based Compensation (CF)	4.74M	35.55M	99.8M	140M	171M
Provision and Write-off of Bad Debts	26.37M	5.95M	24.25M	12.17M	6.91M
Other Operating Activities, Total	107M	85.1M	92.04M	81.37M	55.11M
Change In Accounts Receivable	-24.06M	-67.65M	-333M	-132M	29.46M
Change In Inventories	5.96M	2.8M	8.07M	2.83M	8M
Change In Accounts Payable	-9.74M	-35.73M	-2.66M	-79.99M	121M
Change in Other Net Operating Assets	-2.44M	-68.5M	16.74M	-15.37M	88.61M
Cash from Operations	108M	148M	140M	311M	1B
Capital Expenditure	-1.22M	-35.82M	-60.88M	-24.47M	-140M
Sale of Property, Plant, and Equipment	-	-	-	-	890K
Cash Acquisitions	-	-	-	-524M	-
Sale (Purchase) of Intangible assets	-5.56M	-7.88M	-	-241M	-
Investment in Marketable and Equity Securities, Total	-962K	-274K	-109M	-	-
Other Investing Activities, Total	1.96M	734K	-11.76M	-73.49M	9.1M
Cash from Investing	-5.78M	-43.24M	-182M	-863M	-130M
Short Term Debt Issued, Total	-	-	-	-	-
Long-Term Debt Issued, Total	27.58M	-	-	57.84M	-
Total Debt Issued	27.58M	-	-	57.84M	-
Short Term Debt Repaid, Total	-	-	-	-	-376M
Long-Term Debt Repaid, Total	-	-46.67M	-66.18M	-98.78M	-209M
Total Debt Repaid	-	-46.67M	-66.18M	-98.78M	-584M
Issuance of Common Stock	-	34.84M	139M	611M	97.65M
Other Financing Activities, Total	-105M	-86.05M	-77.24M	-60.2M	-74.69M
Cash from Financing	-77.59M	-97.88M	-4.48M	510M	-561M
Foreign Exchange Rate Adjustments	762K	-348K	1.68M	170K	-2.68M
Miscellaneous Cash Flow Adjustments	-	-	-	55.66M	-
Net Change in Cash	25.76M	7M	-44.14M	12.85M	309M
Supplemental Items
Cash Interest Paid	105M	86.05M	75.65M	57.42M	74.69M
Cash Income Tax Paid (Refund)	-13.74M	2.45M	-11.93M	17.58M	-6.45M
Levered Free Cash Flow	25.4M	-28.76M	-179M	-88.24M	564M
Unlevered Free Cash Flow	78.2M	24.46M	-131M	-52.35M	603M
Change In Net Working Capital	-2.47M	156M	400M	218M	-151M
Net Debt Issued / Repaid	27.58M	-46.67M	-66.18M	-40.94M	-584M

Fiscal Period: March	2021 (INR)	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)
Profitability
Return on Assets	-0.89	3.93	2.98	2.95	5.62
Return on Total Capital	-1.17	4.98	3.54	3.37	6.75
Return On Equity %	-15.88	10.91	6.92	5.17	11.2
Return on Common Equity	-15.88	10.91	6.92	5.17	11.2
Margin Analysis
Gross Profit Margin %	26.73	29.19	18.05	15.2	14.6
SG&A Margin	3.06	1.11	0.58	0.51	0.51
EBITDA Margin %	1.69	9.56	6.73	6.08	9.47
EBITA Margin %	-2.13	6.73	4.53	4.8	8.65
EBIT Margin %	-2.13	6.73	4.53	4.8	7.96
Income From Continuing Operations Margin %	-8.7	4.37	3.11	3.36	7.17
Net Income Margin %	-8.7	4.37	3.11	3.36	7.17
Net Avail. For Common Margin %	-8.7	4.37	3.11	3.36	7.17
Normalized Net Income Margin	-6.17	0.93	1.35	2.41	4.49
Levered Free Cash Flow Margin	2.41	-1.95	-9	-3	12.07
Unlevered Free Cash Flow Margin	7.43	1.66	-6.62	-1.78	12.92
Asset Turnover
Asset Turnover	0.67	0.94	1.05	0.98	1.13
Fixed Assets Turnover	13.47	15.03	7.69	9.03	18.26
Receivables Turnover (Average Receivables)	3.09	3.87	3.47	3.6	5.22
Inventory Turnover (Average Inventory)	31.23	51.52	109.39	264.78	-
Short Term Liquidity
Current Ratio	0.65	0.84	1.81	1.71	2.38
Quick Ratio	0.49	0.67	1.35	1.24	1.58
Operating Cash Flow to Current Liabilities	0.12	0.19	0.25	0.4	1.29
Days Sales Outstanding (Average Receivables)	118.02	94.29	105.08	101.77	69.97
Days Outstanding Inventory (Average Inventory)	11.69	7.08	3.34	1.38	-
Average Days Payable Outstanding	101.99	60.44	31.22	20.93	-
Cash Conversion Cycle (Average Days)	27.72	40.94	77.19	82.22	-
Long Term Solvency
Total Debt/Equity	119.3	103.41	63.62	25.79	6.45
Total Debt / Total Capital	54.4	50.84	38.88	20.5	6.06
LT Debt/Equity	0.28	11.97	31.82	7.68	2.82
Long-Term Debt / Total Capital	0.13	5.88	19.44	6.1	2.65
Total Liabilities / Total Assets	65.53	59.65	47.36	29.56	26.06
EBIT / Interest Expense	-0.27	1.17	1.19	2.46	5.91
EBITDA / Interest Expense	0.21	1.96	2.8	5.04	8.91
(EBITDA - Capex) / Interest Expense	0.2	1.54	2	4.61	6.68
Total Debt / EBITDA	35.45	4.04	3.39	2.4	0.38
Net Debt / EBITDA	32.21	3.66	3.3	2.29	-0.23
Total Debt / (EBITDA - Capex)	38.06	5.15	4.76	2.62	0.5
Net Debt / (EBITDA - Capex)	34.57	4.65	4.62	2.5	-0.31
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	5.91	40.35	34.35	48.18	58.84
Gross Profit, 1 Yr. Growth %	237.11	53.26	16.32	24.81	53.81
EBITDA, 1 Yr. Growth %	-108.64	692.04	-5.4	33.84	89.71
EBITA, 1 Yr. Growth %	-90.83	-542.29	-9.42	56.88	106.36
EBIT, 1 Yr. Growth %	-90.83	-542.29	-9.42	56.88	163.42
Earnings From Cont. Operations, 1 Yr. Growth %	-80.11	-170.52	-4.27	60	238.56
Net Income, 1 Yr. Growth %	-80.11	-170.52	-4.27	60	238.56
Normalized Net Income, 1 Yr. Growth %	-64.3	-120.88	91.9	163.7	238.13
Diluted EPS Before Extra, 1 Yr. Growth %	-80.17	-167.33	-10.26	48.57	226.92
Accounts Receivable, 1 Yr. Growth %	5.77	18.15	76.44	24.22	-2.35
Inventory, 1 Yr. Growth %	-21.56	-12.92	-42.69	-26.13	-
Net Property, Plant and Equip., 1 Yr. Growth %	-39.49	133.69	174.9	-27.93	-12.45
Total Assets, 1 Yr. Growth %	-4.6	5.51	32.55	78.06	16.01
Tangible Book Value, 1 Yr. Growth %	16.92	-53.96	-374.05	27.43	94.42
Common Equity, 1 Yr. Growth %	-14.99	23.5	72.93	138.29	21.77
Cash From Operations, 1 Yr. Growth %	-194.93	37	-14.51	121.46	225.7
Capital Expenditures, 1 Yr. Growth %	-85.04	2.84K	69.98	-59.8	-47.24
Levered Free Cash Flow, 1 Yr. Growth %	-60	-213.22	1.27K	-50.59	-738.5
Unlevered Free Cash Flow, 1 Yr. Growth %	-23.81	-68.72	-426.84	-60.13	-1.25K
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	18.62	21.92	37.32	41.09	53.41
Gross Profit, 2 Yr. CAGR %	102.38	127.3	12.85	20.49	37.96
EBITDA, 2 Yr. CAGR %	-68.21	-17.29	173.73	12.52	82.04
EBITA, 2 Yr. CAGR %	-68.87	-36.31	100.16	19.21	111.84
EBIT, 2 Yr. CAGR %	-68.87	-36.31	100.16	19.21	103.29
Earnings From Cont. Operations, 2 Yr. CAGR %	-43.71	-62.55	-17.84	23.76	132.74
Net Income, 2 Yr. CAGR %	-43.71	-62.55	-17.84	23.76	132.74
Normalized Net Income, 2 Yr. CAGR %	-37.16	-72.58	-35.96	124.95	179.54
Diluted EPS Before Extra, 2 Yr. CAGR %	-45.44	-63.46	-22.26	15.47	120.39
Accounts Receivable, 2 Yr. CAGR %	-4	11.79	44.39	48.05	10.14
Inventory, 2 Yr. CAGR %	-34.3	-17.35	-29.36	-34.94	-
Net Property, Plant and Equip., 2 Yr. CAGR %	-32	18.92	153.46	40.76	-20.57
Total Assets, 2 Yr. CAGR %	-8.73	0.33	18.27	53.63	43.72
Tangible Book Value, 2 Yr. CAGR %	94.27	-26.63	12.33	86.88	57.4
Common Equity, 2 Yr. CAGR %	-28.3	2.46	46.14	103	70.34
Cash From Operations, 2 Yr. CAGR %	-23.61	14.04	13.8	37.59	167.32
Capital Expenditures, 2 Yr. CAGR %	-64.35	109.67	606.7	-17.34	51.8
Levered Free Cash Flow, 2 Yr. CAGR %	-64.19	-32.7	165.17	160.12	77.65
Unlevered Free Cash Flow, 2 Yr. CAGR %	-31.94	-51.18	29.58	14.15	114.29
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	20.47	25.46	25.93	40.85	46.77
Gross Profit, 3 Yr. CAGR %	31.7	84.47	62.52	16.7	30.34
EBITDA, 3 Yr. CAGR %	-32.8	-7.15	-13.5	115.65	46.35
EBITA, 3 Yr. CAGR %	-33.64	-24.6	-28.38	84.54	59.59
EBIT, 3 Yr. CAGR %	-33.64	-24.6	-28.38	84.54	55.27
Earnings From Cont. Operations, 3 Yr. CAGR %	-10.2	-39.32	-48.8	2.6	73.09
Net Income, 3 Yr. CAGR %	-10.2	-39.32	-48.8	2.6	73.09
Normalized Net Income, 3 Yr. CAGR %	-6.27	-56.35	-47.14	2.65	146.6
Diluted EPS Before Extra, 3 Yr. CAGR %	-16.74	-41.48	-50.7	-3.53	63.35
Accounts Receivable, 3 Yr. CAGR %	1.52	2.88	30.16	37.32	28.87
Inventory, 3 Yr. CAGR %	-27.8	-27.83	-26.85	-28.3	-
Net Property, Plant and Equip., 3 Yr. CAGR %	-27.99	2.62	57.24	66.67	20.15
Total Assets, 3 Yr. CAGR %	6.85	-4.21	10.1	35.55	39.89
Tangible Book Value, 3 Yr. CAGR %	227.99	20.22	13.84	17.15	89.36
Common Equity, 3 Yr. CAGR %	7.98	-14.05	21.99	72.01	71.2
Cash From Operations, 3 Yr. CAGR %	-18.39	-7.19	7.13	42.08	82.8
Capital Expenditures, 3 Yr. CAGR %	-71.41	55.13	95.51	171.79	57.63
Levered Free Cash Flow, 3 Yr. CAGR %	-53.12	-47.44	41.16	51.45	250.94
Unlevered Free Cash Flow, 3 Yr. CAGR %	-28.48	-47.48	8.56	-12.52	146.67
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	81.35	31.45	26.94	31.5	36.28
Gross Profit, 5 Yr. CAGR %	88.91	32.7	23.81	45.45	52.21
EBITDA, 5 Yr. CAGR %	-27.74	80.2	17.85	0.27	16.49
EBITA, 5 Yr. CAGR %	-24.62	80.23	3.21	-9.44	10.52
EBIT, 5 Yr. CAGR %	-24.62	80.23	3.21	-9.44	8.71
Earnings From Cont. Operations, 5 Yr. CAGR %	-5.18	40.57	-13.33	-19.3	-6.17
Net Income, 5 Yr. CAGR %	-5.18	40.57	-13.33	-19.3	-6.17
Normalized Net Income, 5 Yr. CAGR %	-2.76	58.08	-19.37	-15.5	2.91
Diluted EPS Before Extra, 5 Yr. CAGR %	-25.9	34.08	-19	-23.2	-10.26
Accounts Receivable, 5 Yr. CAGR %	93.81	21.66	16.88	19	21.75
Inventory, 5 Yr. CAGR %	-15.83	-19.36	-28.43	-30.76	-
Net Property, Plant and Equip., 5 Yr. CAGR %	95.12	2.16	19.12	16.45	19.66
Total Assets, 5 Yr. CAGR %	68.47	13.24	11.28	15.72	22.48
Tangible Book Value, 5 Yr. CAGR %	5.78	8.65	113.65	43.42	29.59
Common Equity, 5 Yr. CAGR %	16.81	8.23	21.87	21.21	39.42
Cash From Operations, 5 Yr. CAGR %	154.52	-17.6	-6.78	10.85	54.44
Capital Expenditures, 5 Yr. CAGR %	32.82	-21.96	3.14	20.6	76.69
Levered Free Cash Flow, 5 Yr. CAGR %	-16.1	-41.68	-6.25	-14.93	54.76
Unlevered Free Cash Flow, 5 Yr. CAGR %	13.17	-43.23	-9.29	-20.88	42.5