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 11-11-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-11-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 11-11-2026   15:30:00
End date and time of board meeting 11-11-2026   21:15:00
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 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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 9,185.39 14,172.50
Other income 107.58 226.25
Total income 9,292.97 14,398.75
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 1,095.95 2,127.59
(e) Finance costs 239.88 456.61
(f) Depreciation, depletion and amortisation expense 23.09 44.92
(f) Other Expenses
1 Other Expenses 158.72 353.74
2 Technical & Operation expense 6,735.73 9,780.88
Total other expenses 6,894.45 10,134.62
Total expenses 8,253.37 12,763.74
3 Total profit before exceptional items and tax 1,039.60 1,635.01
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,039.60 1,635.01
6 Tax expense
7 Current tax 243.50 383.84
8 Deferred tax (7.77) (17.56)
9 Total tax expenses 235.73 366.28
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 803.87 1,268.73
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 803.87 1,268.73
17 Other comprehensive income net of taxes 1.23 56.03
18 Total Comprehensive Income for the period 805.10 1,324.76
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
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 6.42 10.14
Diluted earnings (loss) per share from continuing operations 6.42 10.14
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 6.42 10.14
Diluted earnings (loss) per share from continuing and discontinued operations 6.42 10.14
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 September,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 11-11-2026 2 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). 3 Corresponding quarter/Year figures have been re-grouped /re-classified wherever necessary to confirm to the classification of the current period. 4 The figures for the last quarter are the balancing figures between audited figures in respect of the full financial year and the published year-to-date figures up to the third quarter of the current financial year.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 2,824.75
Capital work-in-progress
Investment property
Goodwill 0.00
Other intangible assets 0.00
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 238.20
Total of other non-current financial assets 238.20
Total non-current financial assets 238.20
Deferred tax assets (net) 218.32
Other non-current assets
1 Other non-current assets 581.56
Total of other non-current assets 581.56
Total non-current assets 3,862.83
2 Current assets
Inventories 0.00
Current financial asset
Current investments 0.00
Trade receivables, current 15,523.13
Cash and cash equivalents 1.12
Bank balance other than cash and cash equivalents 0.00
Loans, current 1,558.69
Other current financial assets
Total of other current financial assets 15,647.35
Total current financial assets 32,730.29
Current tax assets (net)
Other current assets
1 Other current assets 2,676.50
Total of other current assets 2,676.50
Total current assets 35,406.79
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 39,269.62
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,251.19
Other equity 14,669.80
Total equity attributable to owners of parent 15,920.99
Non controlling interest
Total equity 15,920.99
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1,591.64
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total of other non-current financial liabilities
Total non-current financial liabilities 1,591.64
Provisions, non-current 110.69
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 1,702.33
Current liabilities
Current financial liabilities
Borrowings, current 3,099.69
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 11,266.29
Total Trade payable 11,266.29
Other current financial liabilities
1 Other current financial liabilities 4,554.67
Total of other current financial liabilities 4,554.67
Total current financial liabilities 18,920.65
Other current liabilities 1,506.61
1 Other current liabilities 1,506.61
Total of other current liabilities 1,506.61
Provisions, current 1,219.04
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 21,646.30
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 23,348.63
Total equity and liabilites 39,269.62
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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 2,064.50 3,745.91
3 Projects Division 7,120.89 10,426.59
4 Unallocable 0.00 0.00
Total Segment Revenue 9,185.39 14,172.50
Less: Inter segment revenue
Revenue from operations 9,185.39 14,172.50
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Integrated Solutions Division (5.56) (5.43)
2 Technical Division 84.76 150.44
3 Projects Division 1,405.27 2,269.83
4 Unallocable 0.00 0.00
Total Profit before tax 1,484.47 2,414.84
i. Finance cost 239.88 456.61
ii. Other Unallocable Expenditure net off Unallocable income 204.17 322.34
Profit before tax 1,040.42 1,635.89
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Integrated Solutions Division 0.00 0.00
2 Technical Division 4,295.65 4,295.65
3 Projects Division 23,404.98 23,404.98
4 Unallocable 0.00 0.00
Total Segment Asset 27,700.63 27,700.63
Un-allocable Assets 5,335.23 5,335.23
Net Segment Asset 33,035.86 33,035.86
4 Segment Liabilities
Segment Liabilities
1 Integrated Solutions Division 384.98 384.98
2 Technical Division 1,319.43 1,319.43
3 Projects Division 5,524.87 5,524.87
4 Unallocable 0.00 0.00
Total Segment Liabilities 7,229.28 7,229.28
Un-allocable Liabilities 25,806.13 25,806.13
Net Segment Liabilities 33,035.41 33,035.41
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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
1 Items that will not be reclassified to Profit & Loss 1.64 74.87
Total Amount of items that will not be reclassified to profit and loss 1.64 74.87
2 Income tax relating to items that will not be reclassified to profit or loss 0.41 18.84
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
5 Total Other comprehensive income 1.23 56.03



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1,635.01
Adjustments for reconcile profit (loss)
Adjustments for finance costs 456.61
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current 263.53
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (415.20)
Adjustments for decrease (increase) in other non-current assets (42.73)
Adjustments for other financial assets, non-current (5,656.41)
Adjustments for other financial assets, current 46.51
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 552.05
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 677.10
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 44.92
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 80.53
Adjustments for provisions, non-current 23.59
Adjustments for other financial liabilities, current 3,113.69
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 5.43
Adjustments for dividend income 0.00
Adjustments for interest income 20.92
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
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 (29.88)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (901.18)
Net cash flows from (used in) operations 733.83
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 733.83
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 0.00
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 0.00
Purchase of property, plant and equipment 19.22
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 20.01
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities 0.79
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 760.18
Repayments of borrowings 8.93
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 456.61
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 294.64
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1,029.26
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 1,029.26
Cash and cash equivalents cash flow statement at beginning of period 530.55
Cash and cash equivalents cash flow statement at end of period 1,559.81