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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 11-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-08-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
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 11-08-2026   16:00:00
End date and time of board meeting 11-08-2026   20:00:00
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

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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 4,987.11 4,987.11
Other income 118.80 118.80
Total income 5,105.91 5,105.91
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 1,031.64 1,031.64
(e) Finance costs 216.73 216.73
(f) Depreciation, depletion and amortisation expense 21.82 21.82
(f) Other Expenses
1 Technical and operational expenses 3,042.88 3,042.88
2 Other Expenses 197.53 197.53
Total other expenses 3,240.41 3,240.41
Total expenses 4,510.60 4,510.60
3 Total profit before exceptional items and tax 595.31 595.31
4 Exceptional items 0.00 0.00
5 Total profit before tax 595.31 595.31
6 Tax expense
7 Current tax 140.34 140.34
8 Deferred tax (9.79) (9.79)
9 Total tax expenses 130.55 130.55
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 464.76 464.76
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 464.76 464.76
17 Other comprehensive income net of taxes 54.80 54.80
18 Total Comprehensive Income for the period 519.56 519.56
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 1,251.19 1,251.19
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 3.71 3.71
Diluted earnings (loss) per share from continuing operations 3.71 3.71
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 3.71 3.71
Diluted earnings (loss) per share from continuing and discontinued operations 3.71 3.71
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) Notes: 1 The above financial results for the Quarter ended 30th June,2026 have been reviewed by the Audit Committee and were approved by the Board of Directors of the Company at their respective meetings held on 11-08-2026 2 During the quarter, the Company has discharged an additional GST liability aggregating to Rs.80.03 lakhs, comprising GST of Rs.42.99 lakhs, interest of Rs.30.59 lakhs and penalty of Rs.6.45 lakhs, pursuant to an order issued by the Directorate General of GST Intelligence (DGGI) in respect of works contract services pertaining to earlier years. The aforesaid amount is debited to the P&L account for the quarter. 3 This 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 (the act) 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 (SEBI). 4 Corresponding quarter/Year figures have been re-grouped /re-classified wherever necessary to confirm to the classification of the current period.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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 Integrated Solutions Division 0.00 0.00
2 Technical Division 1,681.41 1,681.41
3 Projects Division 3,440.33 3,440.33
Total Segment Revenue 5,121.74 5,121.74
Less: Inter segment revenue 0.00 0.00
Revenue from operations 5,121.74 5,121.74
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Integrated Solutions Division 0.00 0.00
2 Technical Division 65.68 65.68
3 Projects Division 864.52 864.52
Total Profit before tax 930.20 930.20
i. Finance cost 216.73 216.73
ii. Other Unallocable Expenditure net off Unallocable income 118.19 118.19
Profit before tax 595.28 595.28
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Integrated Solutions Division 0.00 0.00
2 Technical Division 3,739.01 3,739.01
3 Projects Division 21,201.13 21,201.13
Total Segment Asset 24,940.14 24,940.14
Un-allocable Assets 4,908.56 4,908.56
Net Segment Asset 29,848.70 29,848.70
4 Segment Liabilities
Segment Liabilities
1 Integrated Solutions Division 379.42 379.42
2 Technical Division 1,644.52 1,644.52
3 Projects Division 5,483.65 5,483.65
Total Segment Liabilities 7,507.59 7,507.59
Un-allocable Liabilities 22,341.11 22,341.11
Net Segment Liabilities 29,848.70 29,848.70
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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
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 (73.23) (73.23)
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 18.43 18.43
5 Total Other comprehensive income 54.80 54.80