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-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	16-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	07-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Audited
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	16-May-2025   16:00:00
End date and time of board meeting	16-May-2025   23:15:00
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	Declaration of unmodified opinion

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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	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	335648000	1076438000
	Other income	10274000	40611000
	Total income	345922000	1117049000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	472000
(d)	Employee benefit expense	48454000	184015000
(e)	Finance costs	8921000	37918000
(f)	Depreciation, depletion and amortisation expense	356000	1359000
(f)	Other Expenses
1	Technical & Operation expense	240585000	742421000
2	Other Expenses	10103000	26703000
	Total other expenses	250688000	769124000
	Total expenses	308419000	992888000
3	Total profit before exceptional items and tax	37503000	124161000
4	Exceptional items	0	-426000
5	Total profit before tax	37503000	123735000
6	Tax expense
7	Current tax	8806000	30730000
8	Deferred tax	-804000	-1144000
9	Total tax expenses	8002000	29586000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	29501000	94149000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	29501000	94149000
17	Other comprehensive income net of taxes	412000	5381000
18	Total Comprehensive Income for the period	29913000	99530000
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	125119000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		1099381000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.36	7.52
	Diluted earnings (loss) per share from continuing operations	2.36	7.52
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	2.36	7.52
	Diluted earnings (loss) per share from discontinued operations	2.36	7.52
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	4.72	15.04
	Diluted earnings (loss) per share from continuing and discontinued operations	4.72	15.04
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notes:ttttt n1tThe above financial results for the Quarter ended and Year Ended 31st March,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 16-05-2025 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 (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 Boardof India (SEBI). n3tCorresponding quarter/Year figures have been re-grouped /re-classified wherever necessary to confirm to the classification of the current period. n

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	265345000
	Capital work-in-progress
	Investment property
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	77946000
	Total non-current financial assets	77946000
	Deferred tax assets (net)	19993000
	Other non-current assets
	Total non-current assets	363284000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	0
	Trade receivables, current	1361174000
	Cash and cash equivalents	103896000
	Bank balance other than cash and cash equivalents	0
	Loans, current	0
	Other current financial assets	304657000
	Total current financial assets	1769727000
	Current tax assets (net)
	Other current assets
	Total current assets	1769727000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	2133011000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	125119000
	Other equity	1099272000
	Total equity attributable to owners of parent	1224391000
	Non controlling interest	26000
	Total equity	1224417000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	13224000
	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 non-current financial liabilities	13224000
	Provisions, non-current	14240000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	27464000
	Current liabilities
	Current financial liabilities
	Borrowings, current	186044000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	512910000
	Total Trade payable	512910000
	Other current financial liabilities	150410000
	Total current financial liabilities	849364000
	Other current liabilities
	Provisions, current	31766000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	881130000
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	908594000
	Total equity and liabilites	2133011000
	Disclosure of notes on assets and liabilities

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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
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	32426000	32426000
2	Technical Division	148917000	596594000
3	Projects Division	154305000	447419000
	Total Segment Revenue	335648000	1076439000
	Less: Inter segment revenue
	Revenue from operations	335648000	1076439000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Integrated Solutions Division	490000	490000
2	Technical Division	17100000	30492000
3	Projects Division	37983000	148167000
	Total Profit before tax	55573000	179149000
	i. Finance cost	8921000	8921000
	ii. Other Unallocable Expenditure net off Unallocable income	9149000	9149000
	Profit before tax	37503000	124161000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Integrated Solutions Division	1614000	1614000
2	Technical Division	113648000	113648000
3	Projects Division	1317961000	1317961000
	Total Segment Asset	1433223000	1433223000
	Un-allocable Assets	459994000	459994000
	Net Segment Asset	1893217000	1893217000
4	Segment Liabilities
	Segment Liabilities
1	Integrated Solutions Division	34326000	34326000
2	Technical Division	66858000	66858000
3	Projects Division	221660000	221660000
	Total Segment Liabilities	322844000	322844000
	Un-allocable Liabilities	1570373000	1570373000
	Net Segment Liabilities	1893217000	1893217000
	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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	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
	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	0
3	Amount of items that will be reclassified to profit and loss
1	Total Amount of items that will be reclassified to profit and loss	551000	7191000
	Total Amount of items that will be reclassified to profit and loss	551000	7191000
4	Income tax relating to items that will be reclassified to profit or loss	139000	1810000
5	Total Other comprehensive income	412000	5381000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			123735000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			37918000
	Adjustments for decrease (increase) in inventories			472000
	Adjustments for decrease (increase) in trade receivables, current			-114928000
	Adjustments for decrease (increase) in trade receivables, non-current			-3879000
	Adjustments for decrease (increase) in other current assets			-132180000
	Adjustments for decrease (increase) in other non-current assets			-5088000
	Adjustments for other financial assets, non-current			67463000
	Adjustments for other financial assets, current			9793000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			81623000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-557000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1359000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-247000
	Adjustments for provisions, non-current			1026000
	Adjustments for other financial liabilities, current			9787000
	Adjustments for other financial liabilities, non-current			-533000
	Adjustments for unrealised foreign exchange losses gains			277000
	Adjustments for dividend income			0
	Adjustments for interest income			7023000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			255000
	Other adjustments for non-cash items			450000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-54012000
	Net cash flows from (used in) operations			69723000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1620000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			68103000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			0
	Purchase of property, plant and equipment			750000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			7023000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	6273000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			-135319000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			37918000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-173237000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-98861000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-98861000
	Cash and cash equivalents cash flow statement at beginning of period			202757000
	Cash and cash equivalents cash flow statement at end of period			103896000