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 |
01-04-2025 |
| Date of end of financial year |
31-03-2026 |
| Date of board meeting when results were approved |
10-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
21-01-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Third 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 |
Unaudited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
10-02-2026 10:00:00 |
| End date and time of board meeting |
10-02-2026 14:10:00 |
| 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
Amount in (Lakhs)
| 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 |
01-10-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
31-12-2025 |
31-12-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
22,003.00 |
65,126.00 |
|
Other income |
1,512.00 |
4,924.00 |
|
Total income |
23,515.00 |
70,050.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
0.00 |
0.00 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
0.00 |
0.00 |
| (d) |
Employee benefit expense |
14,486.00 |
43,794.00 |
| (e) |
Finance costs |
50.00 |
107.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
433.00 |
1,156.00 |
| (f) |
Other Expenses |
| 1 |
Operating and other expenses |
4,195.00 |
12,271.00 |
|
Total other expenses |
4,195.00 |
12,271.00 |
|
Total expenses |
19,164.00 |
57,328.00 |
| 3 |
Total profit before exceptional items and tax |
4,351.00 |
12,722.00 |
| 4 |
Exceptional items |
(1,885.00) |
(1,885.00) |
| 5 |
Total profit before tax |
2,466.00 |
10,837.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
585.00 |
2,489.00 |
| 8 |
Deferred tax |
(189.00) |
129.00 |
| 9 |
Total tax expenses |
396.00 |
2,618.00 |
| 10 |
Net movement in regulatory deferral account balances related to profit or loss and
the related deferred tax movement |
0.00 |
0.00 |
| 11 |
Net Profit Loss for the period from
continuing operations |
2,070.00 |
8,219.00 |
| 12 |
Profit (loss) from discontinued operations before tax |
0.00 |
0.00 |
| 13 |
Tax expense of discontinued operations |
0.00 |
0.00 |
| 14 |
Net profit (loss) from discontinued
operation after tax |
0.00 |
0.00 |
| 15 |
Share of profit (loss) of associates and joint ventures accounted for using equity
method |
0.00 |
0.00 |
| 16 |
Total profit (loss) for period |
2,070.00 |
8,219.00 |
| 17 |
Other comprehensive income net of taxes |
358.00 |
1,098.00 |
| 18 |
Total Comprehensive Income for the period |
2,428.00 |
9,317.00 |
| 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 |
2,633.00 |
2,633.00 |
|
Face value of equity share capital |
10 |
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 |
7.86 |
31.22 |
|
Diluted earnings (loss) per share from continuing operations |
7.86 |
31.22 |
| ii |
Earnings per equity share for discontinued operations |
|
|
Basic earnings (loss) per share from discontinued operations |
0 |
0 |
|
Diluted earnings (loss) per share from discontinued operations |
0 |
0 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
7.86 |
31.22 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
7.86 |
31.22 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Amount in (Lakhs)
| 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 |
01-10-2025 |
01-04-2025 |
| Date of end of reporting
period |
31-12-2025 |
31-12-2025 |
| Whether results are audited
or unaudited |
Unaudited |
Unaudited |
| Nature of report standalone or
consolidated |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
INDIA |
13,109.00 |
38,035.00 |
| 2 |
FOR EAST |
0.00815 |
2,291.00 |
| 3 |
SOUTH EAST AFRICA |
2,574.00 |
7,692.00 |
| 4 |
EUROPE |
0.00928 |
2,985.00 |
| 5 |
MIDDLE EAST |
2,224.00 |
7,195.00 |
| 6 |
AFRICA |
0.00251 |
0.0071 |
| 7 |
AUSTRALIA |
0.00573 |
1,530.00 |
| 8 |
OTHERS |
1,529.00 |
4,688.00 |
|
Total Segment Revenue |
22,003.00 |
65,126.00 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
22,003.00 |
65,126.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
INDIA |
6,733.00 |
20,974.00 |
| 2 |
FOR EAST |
156.00 |
416.00 |
| 3 |
SOUTH EAST AFRICA |
(641.00) |
(1,897.00) |
| 4 |
EUROPE |
339.00 |
1,185.00 |
| 5 |
MIDDLE EAST |
349.00 |
591.00 |
| 6 |
AFRICA |
56.00 |
165.00 |
| 7 |
AUSTRALIA |
201.00 |
428.00 |
| 8 |
OTHERS |
759.00 |
1,946.00 |
|
Total Profit before tax |
7,952.00 |
23,808.00 |
|
i. Finance cost |
0.00 |
0.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
5,486.00 |
12,971.00 |
|
Profit before tax |
2,466.00 |
10,837.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
INDIA |
10,754.00 |
10,754.00 |
| 2 |
FOR EAST |
436.00 |
436.00 |
| 3 |
SOUTH EAST AFRICA |
2,536.00 |
2,536.00 |
| 4 |
EUROPE |
588.00 |
588.00 |
| 5 |
MIDDLE EAST |
1,470.00 |
1,470.00 |
| 6 |
AFRICA |
288.00 |
288.00 |
| 7 |
AUSTRALIA |
178.00 |
178.00 |
| 8 |
OTHERS |
293.00 |
293.00 |
|
Total Segment Asset |
16,543.00 |
16,543.00 |
|
Un-allocable Assets |
1,09,074.00 |
1,09,074.00 |
|
Net Segment Asset |
1,25,617.00 |
1,25,617.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
INDIA |
17,737.00 |
17,737.00 |
| 2 |
FOR EAST |
315.00 |
315.00 |
| 3 |
SOUTH EAST AFRICA |
5,097.00 |
5,097.00 |
| 4 |
EUROPE |
319.00 |
319.00 |
| 5 |
MIDDLE EAST |
3,314.00 |
3,314.00 |
| 6 |
AFRICA |
414.00 |
414.00 |
| 7 |
AUSTRALIA |
847.00 |
847.00 |
| 8 |
OTHERS |
1,099.00 |
1,099.00 |
|
Total Segment Liabilities |
29,142.00 |
29,142.00 |
|
Un-allocable Liabilities |
9,379.00 |
9,379.00 |
|
Net Segment Liabilities |
38,521.00 |
38,521.00 |
|
Disclosure of notes on segments |
|
Other Comprehensive Income
Amount in (Lakhs)
| 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 |
01-10-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
31-12-2025 |
31-12-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
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 |
57.00 |
161.00 |
| 2 |
Equity instruments through other comprehensive income - net change in fair value |
193.00 |
539.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
250.00 |
700.00 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
89.00 |
118.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange differences on translation of foreign operations |
195.00 |
548.00 |
| 2 |
Items that will be reclassified subsequently to profit or loss Effective portion of gains and loss on hedging instruments in a cash flow hedge |
3.00 |
(45.00) |
|
Total Amount of items that will be reclassified to profit and loss |
198.00 |
503.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
1.00 |
(13.00) |
| 5 |
Total Other comprehensive income |
358.00 |
1,098.00 |