Integrated Filing — IndAS



General information about company
Scrip Code 533982
NSE Symbol TERASOFT
MSEI Symbol NOTLISTED
ISIN INE482B01010
Name of company TERA SOFTWARE 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 12-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-Aug-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 12-Aug-2025   16:00:00
End date and time of board meeting 12-Aug-2025   18:00:00
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 327404000
Other income 9415000
Total income 336819000
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 53920000
(e) Finance costs 19955000
(f) Depreciation, depletion and amortisation expense 1128000
(f) Other Expenses
1 Technical & Operation expenses 190821000 190821000
2 other expenses 7617000 7617000
Total other expenses 198438000
Total expenses 273441000
3 Total profit before exceptional items and tax 63378000
4 Exceptional items 0
5 Total profit before tax 63378000
6 Tax expense
7 Current tax 16466000
8 Deferred tax 396000
9 Total tax expenses 16862000
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 46516000
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 46516000
17 Other comprehensive income net of taxes -1247000
18 Total Comprehensive Income for the period 45269000
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 125119000
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 3.72
Diluted earnings (loss) per share from continuing operations 3.72
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 3.72
Diluted earnings (loss) per share from continuing and discontinued operations 3.72
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notest nttt n1 The above financial results for the Quarter ended 30th June 2025 have been reviewed by the Audit Committee and were approved by the Board of Directors of the Company at their respective meetings held on 12 Aug 2025 n n2tThis statement is as per regulation 33 of the SEBI Listing obligations and disclosure Requirements Regulations 2015. These financial results of the Company were prepared in accordance with the Indian Accounting Standards prescribed under section 133 of the Companies Act 2013 read with relevant rules issued there under Ind AS and other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India. n n3tCorresponding quarter or Year figures have been re grouped or reclassified wherever necessary to confirm to the classification of the current period. n



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 Integrated Solutions Division 0 0
2 Technical Division 163224000 163224000
3 Projects Division 164180000 164180000
Total Segment Revenue 327404000
Less: Inter segment revenue
Revenue from operations 327404000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Integrated Solutions Division 0 0
2 Technical Division 9648000 9648000
3 Projects Division 81434000 81434000
Total Profit before tax 91082000
i. Finance cost 19955000 19955000
ii. Other Unallocable Expenditure net off Unallocable income 7749000 7749000
Profit before tax 63378000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Integrated Solutions Division 1614000 1614000
2 Technical Division 162728000 162728000
3 Projects Division 1430218000 1430218000
Total Segment Asset 1594560000 1594560000
Un-allocable Assets 499405000 499405000
Net Segment Asset 2093965000 2093965000
4 Segment Liabilities
Segment Liabilities
1 Integrated Solutions Division 34309000 34309000
2 Technical Division 118973000 118973000
3 Projects Division 216108000 216108000
Total Segment Liabilities 369390000 369390000
Un-allocable Liabilities 1724575000 1724575000
Net Segment Liabilities 2093965000 2093965000
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 1247000
5 Total Other comprehensive income -1247000