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 Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
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 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 Unaudited
D Nature of report standalone or 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 2177200000
Other income 179600000
Total income 2356800000
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 1455500000
(e) Finance costs 2400000
(f) Depreciation, depletion and amortisation expense 34000000
(f) Other Expenses
1 Operating and other expenses 381900000 381900000
Total other expenses 381900000
Total expenses 1873800000
3 Total profit before exceptional items and tax 483000000
4 Exceptional items 0
5 Total profit before tax 483000000
6 Tax expense
7 Current tax 111300000
8 Deferred tax 19700000
9 Total tax expenses 131000000
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 352000000
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 352000000
17 Other comprehensive income net of taxes 46300000
18 Total Comprehensive Income for the period 398300000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
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 13.37
Diluted earnings (loss) per share from continuing operations 13.37
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 13.37
Diluted earnings (loss) per share from continuing and discontinued operations 13.37
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 Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 India 1267000000 1267000000
2 Far East 69900000 69900000
3 South East Asia 261800000 261800000
4 Europe 107300000 107300000
5 Middle East 232200000 232200000
6 Africa 21400000 21400000
7 Australia 58500000 58500000
8 Others 159100000 159100000
Total Segment Revenue 2177200000
Less: Inter segment revenue 0 0
Revenue from operations 2177200000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 India 743000000 743000000
2 Far East 15400000 15400000
3 South East Asia -59300000 -59300000
4 Europe 47400000 47400000
5 Middle East -9200000 -9200000
6 Africa 6000000 6000000
7 Australia 15900000 15900000
8 Others 65300000 65300000
Total Profit before tax 824500000
i. Finance cost 0 0
ii. Other Unallocable Expenditure net off Unallocable income 341500000 341500000
Profit before tax 483000000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 India 941800000 941800000
2 Far East 37500000 37500000
3 South East Asia 225800000 225800000
4 Europe 58400000 58400000
5 Middle East 185600000 185600000
6 Africa 43600000 43600000
7 Australia 43800000 43800000
8 Others 91800000 91800000
Total Segment Asset 1628300000 1628300000
Un-allocable Assets 10687300000 10687300000
Net Segment Asset 12315600000 12315600000
4 Segment Liabilities
Segment Liabilities
1 India 1792600000 1792600000
2 Far East 30400000 30400000
3 South East Asia 507500000 507500000
4 Europe 35800000 35800000
5 Middle East 477300000 477300000
6 Africa 19900000 19900000
7 Australia 104800000 104800000
8 Others 175500000 175500000
Total Segment Liabilities 3143800000 3143800000
Un-allocable Liabilities 631300000 631300000
Net Segment Liabilities 3775100000 3775100000
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 Unaudited
D Nature of report standalone or consolidated Consolidated
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 Exchange differences on translation of foreign operations 14700000 14700000
2 Effective portion of gains and loss on hedging instruments in a cash flownhedge 1300000 1300000
Total Amount of items that will be reclassified to profit and loss 16000000
4 Income tax relating to items that will be reclassified to profit or loss 300000
5 Total Other comprehensive income 46300000