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 |
21-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
11-05-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Fourth 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 |
Audited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
21-05-2026 10:00:00 |
| End date and time of board meeting |
21-05-2026 14:50:00 |
| Whether cash flow statement is applicable on company |
Yes |
| Type of cash flow statement |
Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification |
Declaration of unmodified opinion |
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 |
01-01-2026 |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
22,477.00 |
87,603.00 |
|
Other income |
1,492.00 |
6,416.00 |
|
Total income |
23,969.00 |
94,019.00 |
| 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 |
15,147.00 |
58,941.00 |
| (e) |
Finance costs |
34.00 |
141.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
493.00 |
1,649.00 |
| (f) |
Other Expenses |
| 1 |
Operating and other expenses |
3,834.00 |
16,105.00 |
|
Total other expenses |
3,834.00 |
16,105.00 |
|
Total expenses |
19,508.00 |
76,836.00 |
| 3 |
Total profit before exceptional items and tax |
4,461.00 |
17,183.00 |
| 4 |
Exceptional items |
(310.00) |
(2,195.00) |
| 5 |
Total profit before tax |
4,151.00 |
14,988.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
1,166.00 |
3,655.00 |
| 8 |
Deferred tax |
(470.00) |
(341.00) |
| 9 |
Total tax expenses |
696.00 |
3,314.00 |
| 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 |
3,455.00 |
11,674.00 |
| 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 |
3,455.00 |
11,674.00 |
| 17 |
Other comprehensive income net of taxes |
(158.00) |
940.00 |
| 18 |
Total Comprehensive Income for the period |
3,297.00 |
12,614.00 |
| 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 |
|
0.00 |
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
13.12 |
44.35 |
|
Diluted earnings (loss) per share from continuing operations |
13.12 |
44.35 |
| 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 |
13.12 |
44.35 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
13.12 |
44.35 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2025 |
| Date of end of reporting period |
31-03-2026 |
| Whether results are audited or unaudited |
Audited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
6,058.00 |
|
Capital work-in-progress |
6.00 |
|
Investment property |
1,241.00 |
|
Goodwill |
0.00 |
|
Other intangible assets |
1,608.00 |
|
Intangible assets under development |
2.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
0.00 |
|
Non-current financial assets |
|
|
Non-current investments |
35,275.00 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
1.00 |
|
Other non-current financial assets |
|
| 1 |
Security Deposit |
244.00 |
| 2 |
Long Term Deposits with more than 12 months maturity |
22,040.00 |
|
Total of other non-current financial assets |
22,284.00 |
|
Total non-current financial assets |
57,560.00 |
|
Deferred tax assets (net) |
0.00 |
|
Other non-current assets |
|
| 1 |
Income Tax Assets (net) |
1,158.00 |
| 2 |
Capital Advances |
3.00 |
| 3 |
Prepaid expenses |
54.00 |
|
Total of other non-current assets |
1,215.00 |
|
Total non-current assets |
67,690.00 |
| 2 |
Current assets |
|
|
Inventories |
0.00 |
|
Current financial asset |
|
|
Current investments |
29,103.00 |
|
Trade receivables, current |
12,112.00 |
|
Cash and cash equivalents |
8,001.00 |
|
Bank balance other than cash and cash equivalents |
4,310.00 |
|
Loans, current |
8.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
246.00 |
|
Total current financial assets |
53,780.00 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
|
| 1 |
Income accrued but not due |
3,081.00 |
| 2 |
Employee advances |
35.00 |
| 3 |
Prepaid expenses |
1,187.00 |
| 4 |
Balances with government authorities |
48.00 |
| 5 |
Others i.e. contract cost, supplier advances, deferred employee benefits |
792.00 |
|
Total of other current assets |
5,143.00 |
|
Total current assets |
58,923.00 |
| 3 |
Non-current assets classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
1,26,613.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
2,633.00 |
|
Other equity |
88,112.00 |
|
Total equity attributable to owners of parent |
90,745.00 |
|
Non controlling interest |
|
|
Total equity |
90,745.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
0.00 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
0.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
0.00 |
|
Total Trade payable |
0.00 |
|
Other non-current financial liabilities |
|
|
Total of other non-current financial liabilities |
|
|
Total non-current financial liabilities |
0.00 |
|
Provisions, non-current |
5,836.00 |
|
Deferred tax liabilities (net) |
1,275.00 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
| 1 |
Non-current lease liabilities |
491.00 |
| 2 |
Security Deposit |
30.00 |
| 3 |
Deferred lease income on Security Deposit received |
12.00 |
|
Total of other non-current liabilities |
533.00 |
|
Total non-current liabilities |
7,644.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
0.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
0.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
1,821.00 |
|
Total Trade payable |
1,821.00 |
|
Other current financial liabilities |
|
| 1 |
Unpaid Dividends |
28.00 |
| 2 |
Mark to market gain/loss on forward contracts |
109.00 |
| 3 |
Employee payable |
7,329.00 |
| 4 |
Lease Liabilities |
364.00 |
|
Total of other current financial liabilities |
7,830.00 |
|
Total current financial liabilities |
9,651.00 |
|
Other current liabilities |
17,742.00 |
| 1 |
Advances from customers/advance billings |
4,519.00 |
| 2 |
Deferred Revenue |
11,614.00 |
| 3 |
Other Payables- Statutory Liablities |
1,609.00 |
|
Total of other current liabilities |
17,742.00 |
|
Provisions, current |
718.00 |
|
Current tax liabilities (Net) |
113.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
28,224.00 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
0.00 |
|
Total liabilities |
35,868.00 |
|
Total equity and liabilites |
1,26,613.00 |
|
Disclosure of notes on assets and liabilities |
|
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 |
01-01-2026 |
01-04-2025 |
| Date of end of reporting
period |
31-03-2026 |
31-03-2026 |
| Whether results are audited
or unaudited |
Unaudited |
Audited |
| Nature of report standalone or
consolidated |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
India |
13,046.00 |
51,081.00 |
| 2 |
Far East |
0.0084 |
3,131.00 |
| 3 |
South East Asia |
2,403.00 |
10,095.00 |
| 4 |
Europe |
1,000.00 |
3,985.00 |
| 5 |
Middle East |
2,828.00 |
10,023.00 |
| 6 |
Africa |
0.00233 |
0.00943 |
| 7 |
Australia |
0.00419 |
1,949.00 |
| 8 |
Others |
1,708.00 |
6,396.00 |
|
Total Segment Revenue |
22,477.00 |
87,603.00 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
22,477.00 |
87,603.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
India |
6,676.00 |
27,650.00 |
| 2 |
Far East |
122.00 |
538.00 |
| 3 |
South East Asia |
(729.00) |
(2,626.00) |
| 4 |
Europe |
386.00 |
1,571.00 |
| 5 |
Middle East |
769.00 |
1,360.00 |
| 6 |
Africa |
112.00 |
277.00 |
| 7 |
Australia |
106.00 |
534.00 |
| 8 |
Others |
724.00 |
2,670.00 |
|
Total Profit before tax |
8,166.00 |
31,974.00 |
|
i. Finance cost |
0.00 |
0.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
4,015.00 |
16,986.00 |
|
Profit before tax |
4,151.00 |
14,988.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
India |
8,759.00 |
8,759.00 |
| 2 |
Far East |
498.00 |
498.00 |
| 3 |
South East Asia |
2,752.00 |
2,752.00 |
| 4 |
Europe |
647.00 |
647.00 |
| 5 |
Middle East |
2,862.00 |
2,862.00 |
| 6 |
Africa |
175.00 |
175.00 |
| 7 |
Australia |
50.00 |
50.00 |
| 8 |
Others |
1,171.00 |
1,171.00 |
|
Total Segment Asset |
16,914.00 |
16,914.00 |
|
Un-allocable Assets |
1,09,699.00 |
1,09,699.00 |
|
Net Segment Asset |
1,26,613.00 |
1,26,613.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
India |
13,320.00 |
13,320.00 |
| 2 |
Far East |
382.00 |
382.00 |
| 3 |
South East Asia |
5,759.00 |
5,759.00 |
| 4 |
Europe |
170.00 |
170.00 |
| 5 |
Middle East |
4,419.00 |
4,419.00 |
| 6 |
Africa |
321.00 |
321.00 |
| 7 |
Australia |
507.00 |
507.00 |
| 8 |
Others |
2,233.00 |
2,233.00 |
|
Total Segment Liabilities |
27,111.00 |
27,111.00 |
|
Un-allocable Liabilities |
8,757.00 |
8,757.00 |
|
Net Segment Liabilities |
35,868.00 |
35,868.00 |
|
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 |
01-01-2026 |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
Audited |
| 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 |
213.00 |
374.00 |
| 2 |
Equity instruments through other comprehensive income - net change in fair value |
(72.00) |
467.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
141.00 |
841.00 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
43.00 |
161.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange differences on translation of foreign operations |
(201.00) |
347.00 |
| 2 |
Effective portion of gains and loss on hedging instruments in a cash flow hedge |
(69.00) |
(114.00) |
|
Total Amount of items that will be reclassified to profit and loss |
(270.00) |
233.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
(14.00) |
(27.00) |
| 5 |
Total Other comprehensive income |
(158.00) |
940.00 |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
14,988.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
66.00 |
|
Adjustments for decrease (increase) in inventories |
0.00 |
|
Adjustments for decrease (increase) in trade receivables, current |
1,818.00 |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(974.00) |
|
Adjustments for decrease (increase) in other non-current assets |
(31.00) |
|
Adjustments for other financial assets, non-current |
0.00 |
|
Adjustments for other financial assets, current |
0.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
550.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
2,633.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
1,649.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
0.00 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
0.00 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
(410.00) |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
2,936.00 |
|
Adjustments for share-based payments |
0.00 |
|
Adjustments for fair value losses (gains) |
(2,713.00) |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
0.00 |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
499.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
151.00 |
|
Net cash flows from (used in)
operations |
15,139.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
3,393.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
11,746.00 |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
0.00 |
|
Cash flows used in obtaining control of subsidiaries or other businesses |
0.00 |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
3,564.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
0.00 |
|
Other cash receipts from sales of interests in joint ventures |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
0.00 |
|
Cash receipts from share of profits of partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Cash payment for investment in partnership firm or association of persons or
limited liability partnerships |
0.00 |
|
Proceeds from sales of property, plant and equipment |
17.00 |
|
Purchase of property, plant and equipment |
2,837.00 |
|
Proceeds from sales of investment property |
0.00 |
|
Purchase of investment property |
0.00 |
|
Proceeds from sales of intangible assets |
0.00 |
|
Purchase of intangible assets |
0.00 |
|
Proceeds from sales of intangible assets under development |
0.00 |
|
Purchase of intangible assets under development |
0.00 |
|
Proceeds from sales of goodwill |
0.00 |
|
Purchase of goodwill |
0.00 |
|
Proceeds from biological assets other than bearer plants |
0.00 |
|
Purchase of biological assets other than bearer plants |
0.00 |
|
Proceeds from government grants |
0.00 |
|
Proceeds from sales of other long-term assets |
0.00 |
|
Purchase of other long-term assets |
0.00 |
|
Cash advances and loans made to other parties |
0.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
0.00 |
|
Cash payments for future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Cash receipts from future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Dividends received |
0.00 |
|
Interest received |
248.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(6,255.00) |
|
Net cash flows from (used in)
investing activities |
(5,263.00) |
|
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
0.00 |
|
Payments from changes in ownership interests in subsidiaries |
0.00 |
|
Proceeds from issuing shares |
0.00 |
|
Proceeds from issuing other equity instruments |
0.00 |
|
Payments to acquire or redeem entity's shares |
0.00 |
|
Payments of other equity instruments |
0.00 |
|
Proceeds from exercise of stock options |
0.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
0.00 |
|
Repayments of borrowings |
0.00 |
|
Payments of lease liabilities |
295.00 |
|
Dividends paid |
3,291.00 |
|
Interest paid |
64.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(3,650.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
2,833.00 |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
122.00 |
|
Net increase (decrease) in cash
and cash equivalents |
2,955.00 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
5,046.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
8,001.00 |
Details of Impact of Audit Qualification
Amount in (Lakhs)
| 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 |
31-03-2029 |