Integrated Filing — IndAS



General information about company
Scrip Code 531209
NSE Symbol NUCLEUS
MSEI Symbol NOTLISTED
ISIN INE096B01018
Name of company NUCLEUS SOFTWARE EXPORTS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 31-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 31-Jul-2025   10:30:00
End date and time of board meeting 31-Jul-2025   13:55:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
NOT APPLICABLE



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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
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 2008000000
Other income 242800000
Total income 2250800000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0
(d) Employee benefit expense 1276800000
(e) Finance costs 1700000
(f) Depreciation, depletion and amortisation expense 31600000
(f) Other Expenses
1 Operating and other expenses 415300000 415300000
Total other expenses 415300000
Total expenses 1725400000
3 Total profit before exceptional items and tax 525400000
4 Exceptional items 0
5 Total profit before tax 525400000
6 Tax expense
7 Current tax 109500000
8 Deferred tax 20000000
9 Total tax expenses 129500000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 395900000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 395900000
17 Other comprehensive income net of taxes 31600000
18 Total Comprehensive Income for the period 427500000
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 263300000
Face value of equity share capital 10
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 15.04
Diluted earnings (loss) per share from continuing operations 15.04
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 15.04
Diluted earnings (loss) per share from continuing and discontinued operations 15.04
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


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-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 India 1265300000 1265300000
2 Far East 19100000 19100000
3 South East Asia 232500000 232500000
4 Europe 22600000 22600000
5 Middle East 232200000 232200000
6 Africa 21400000 21400000
7 Australia 58500000 58500000
8 Others 156400000 156400000
Total Segment Revenue 2008000000
Less: Inter segment revenue 0 0
Revenue from operations 2008000000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 India 741500000 741500000
2 Far East -1900000 -1900000
3 South East Asia -46700000 -46700000
4 Europe 13000000 13000000
5 Middle East -9200000 -9200000
6 Africa 6000000 6000000
7 Australia 14100000 14100000
8 Others 62300000 62300000
Total Profit before tax 779100000
i. Finance cost 0 0
ii. Other Unallocable Expenditure net off Unallocable income 253700000 253700000
Profit before tax 525400000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 India 939300000 939300000
2 Far East 7200000 7200000
3 South East Asia 158500000 158500000
4 Europe 25000000 25000000
5 Middle East 185600000 185600000
6 Africa 43600000 43600000
7 Australia 43300000 43300000
8 Others 86300000 86300000
Total Segment Asset 1488800000 1488800000
Un-allocable Assets 10445500000 10445500000
Net Segment Asset 11934300000 11934300000
4 Segment Liabilities
Segment Liabilities
1 India 1787700000 1787700000
2 Far East 33200000 33200000
3 South East Asia 446800000 446800000
4 Europe 31000000 31000000
5 Middle East 477300000 477300000
6 Africa 19900000 19900000
7 Australia 105300000 105300000
8 Others 174200000 174200000
Total Segment Liabilities 3075400000 3075400000
Un-allocable Liabilities 598100000 598100000
Net Segment Liabilities 3673500000 3673500000
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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of the net defined liability/asset -7700000 -7700000
2 Equity instruments through other comprehensive income - net change innfair value 42400000 42400000
Total Amount of items that will not be reclassified to profit and loss 34700000
2 Income tax relating to items that will not be reclassified to profit or loss 4100000
3 Amount of items that will be reclassified to profit and loss
1 Effective portion of gains and loss on hedging instruments in a cash flow hedgenhedge 1300000 1300000
Total Amount of items that will be reclassified to profit and loss 1300000
4 Income tax relating to items that will be reclassified to profit or loss 300000
5 Total Other comprehensive income 31600000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
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 ASA & Associates LLP Yes 31-Mar-2026