General information about company |
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|---|---|---|---|
| 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-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 | 28-Apr-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 | 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 | 16-May-2025 09:30:00 | ||
| End date and time of board meeting | 16-May-2025 13:40:00 | ||
| 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 |
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|---|---|---|---|
| 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 | Unaudited | 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 | 2289600000 | 8322500000 | |
| Other income | 166200000 | 662600000 | |
| Total income | 2455800000 | 8985100000 | |
| 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 | 0 |
| (d) | Employee benefit expense | 1225800000 | 5346400000 |
| (e) | Finance costs | 1700000 | 7500000 |
| (f) | Depreciation, depletion and amortisation expense | 34100000 | 148100000 |
| (f) | Other Expenses | ||
| 1 | Operating and other expenses | 318800000 | 1292600000 |
| Total other expenses | 318800000 | 1292600000 | |
| Total expenses | 1580400000 | 6794600000 | |
| 3 | Total profit before exceptional items and tax | 875400000 | 2190500000 |
| 4 | Exceptional items | 0 | 0 |
| 5 | Total profit before tax | 875400000 | 2190500000 |
| 6 | Tax expense | ||
| 7 | Current tax | 206100000 | 476300000 |
| 8 | Deferred tax | 21600000 | 84200000 |
| 9 | Total tax expenses | 227700000 | 560500000 |
| 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 | 647700000 | 1630000000 |
| 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 | 647700000 | 1630000000 |
| 17 | Other comprehensive income net of taxes | -2000000 | -35600000 |
| 18 | Total Comprehensive Income for the period | 645700000 | 1594400000 |
| 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 | 0 | 0 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0 | 0 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 263300000 | 263300000 | |
| Face value of equity share capital | 10 | 10 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | 0 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 24.6 | 61.4 | |
| Diluted earnings (loss) per share from continuing operations | 24.6 | 61.4 | |
| 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 | 24.6 | 61.4 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 24.6 | 61.4 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | ||
Remarks |
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|---|---|
| Debt equity ratio | |
| Debt service coverage ratio | |
| Interest service coverage ratio | |
Statement of Asset and Liabilities |
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|---|---|---|---|
| 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 | 403300000 | ||
| Capital work-in-progress | 2200000 | ||
| Investment property | 127100000 | ||
| Goodwill | 0 | ||
| Other intangible assets | 80000000 | ||
| Intangible assets under development | 300000 | ||
| Biological assets other than bearer plants | 0 | ||
| Investments accounted for using equity method | 0 | ||
| Non-current financial assets | |||
| Non-current investments | 4036200000 | ||
| Trade receivables, non-current | 0 | ||
| Loans, non-current | 800000 | ||
| Other non-current financial assets | 1255500000 | ||
| Total non-current financial assets | 5292500000 | ||
| Deferred tax assets (net) | 0 | ||
| Other non-current assets | 180500000 | ||
| Total non-current assets | 6085900000 | ||
| 2 | Current assets | ||
| Inventories | 0 | ||
| Current financial asset | |||
| Current investments | 2370600000 | ||
| Trade receivables, current | 1374100000 | ||
| Cash and cash equivalents | 504600000 | ||
| Bank balance other than cash and cash equivalents | 722100000 | ||
| Loans, current | 3400000 | ||
| Other current financial assets | 19600000 | ||
| Total current financial assets | 4994400000 | ||
| Current tax assets (net) | 0 | ||
| Other current assets | 449200000 | ||
| Total current assets | 5443600000 | ||
| 3 | Non-current assets classified as held for sale | ||
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | ||
| Total assets | 11529500000 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 263300000 | ||
| Other equity | 7878900000 | ||
| Total equity attributable to owners of parent | 8142200000 | ||
| Non controlling interest | |||
| Total equity | 8142200000 | ||
| 2 | Liabilities | ||
| Non-current liabilities | |||
| Non-current financial liabilities | |||
| Borrowings, non-current | 0 | ||
| Trade payables, non-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 | 0 | ||
| Total Trade payable | 0 | ||
| Other non-current financial liabilities | 8800000 | ||
| Total non-current financial liabilities | 8800000 | ||
| Provisions, non-current | 403100000 | ||
| Deferred tax liabilities (net) | 149900000 | ||
| Deferred government grants, Non-current | 0 | ||
| Other non-current liabilities | 0 | ||
| Total non-current liabilities | 561800000 | ||
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | 0 | ||
| 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 | 129000000 | ||
| Total Trade payable | 129000000 | ||
| Other current financial liabilities | 532400000 | ||
| Total current financial liabilities | 661400000 | ||
| Other current liabilities | 2016000000 | ||
| Provisions, current | 55600000 | ||
| Current tax liabilities (Net) | 92500000 | ||
| Deferred government grants, Current | 0 | ||
| Total current liabilities | 2825500000 | ||
| 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 | 3387300000 | ||
| Total equity and liabilites | 11529500000 | ||
| Disclosure of notes on assets and liabilities | |||
Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results |
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|---|---|---|---|---|---|---|---|
| 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 | 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 | 1359600000 | 4800000000 | ||||
| 2 | FOR EAST | 81200000 | 290700000 | ||||
| 3 | SOUTH EAST ASIA | 257200000 | 990400000 | ||||
| 4 | EUROPE | 107100000 | 494100000 | ||||
| 5 | MIDDLE EAST | 250000000 | 914700000 | ||||
| 6 | AFRICA | 28100000 | 82300000 | ||||
| 7 | AUSTRALIA | 74300000 | 244100000 | ||||
| 8 | OTHERS | 132100000 | 506200000 | ||||
| Total Segment Revenue | 2289600000 | 8322500000 | |||||
| Less: Inter segment revenue | 0 | 0 | |||||
| Revenue from operations | 2289600000 | 8322500000 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | INDIA | 926400000 | 2923400000 | ||||
| 2 | FOR EAST | 25000000 | 46500000 | ||||
| 3 | SOUTH EAST ASIA | 3700000 | -144000000 | ||||
| 4 | EUROPE | 41800000 | 175100000 | ||||
| 5 | MIDDLE EAST | 57500000 | 76700000 | ||||
| 6 | AFRICA | 18900000 | 61100000 | ||||
| 7 | AUSTRALIA | 42400000 | 90300000 | ||||
| 8 | OTHERS | 54200000 | 198000000 | ||||
| Total Profit before tax | 1169900000 | 3427100000 | |||||
| i. Finance cost | 0 | 0 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 294500000 | 294500000 | |||||
| Profit before tax | 875400000 | 2190500000 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | INDIA | 778900000 | 778900000 | ||||
| 2 | FOR EAST | 54200000 | 54200000 | ||||
| 3 | SOUTH EAST ASIA | 351500000 | 351500000 | ||||
| 4 | EUROPE | 35500000 | 35500000 | ||||
| 5 | MIDDLE EAST | 218300000 | 218300000 | ||||
| 6 | AFRICA | 37800000 | 37800000 | ||||
| 7 | AUSTRALIA | 98000000 | 98000000 | ||||
| 8 | OTHERS | 220900000 | 220900000 | ||||
| Total Segment Asset | 1795100000 | 1795100000 | |||||
| Un-allocable Assets | 9734400000 | 9734400000 | |||||
| Net Segment Asset | 11529500000 | 11529500000 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | INDIA | 1419300000 | 1419300000 | ||||
| 2 | FOR EAST | 35000000 | 35000000 | ||||
| 3 | SOUTH EAST ASIA | 430500000 | 430500000 | ||||
| 4 | EUROPE | 37300000 | 37300000 | ||||
| 5 | MIDDLE EAST | 479600000 | 479600000 | ||||
| 6 | AFRICA | 29500000 | 29500000 | ||||
| 7 | AUSTRALIA | 141800000 | 141800000 | ||||
| 8 | OTHERS | 177000000 | 177000000 | ||||
| Total Segment Liabilities | 2750000000 | 2750000000 | |||||
| Un-allocable Liabilities | 637300000 | 637300000 | |||||
| Net Segment Liabilities | 3387300000 | 3387300000 | |||||
| Disclosure of notes on segments | |||||||
Other Comprehensive Income |
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|---|---|---|---|
| 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 | 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 | 5400000 | -43800000 |
| 2 | Equity instruments through other comprehensive income - net change in fair value | 1800000 | -19300000 |
| Total Amount of items that will not be reclassified to profit and loss | 7200000 | -63100000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 1500000 | -14800000 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Exchange differences on translation of foreign operations | -11800000 | 12700000 |
| 2 | Effective portion of gains and loss on hedging instruments in a cash flow hedge | 5900000 | 200000 |
| Total Amount of items that will be reclassified to profit and loss | -5900000 | 12900000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 1800000 | 200000 |
| 5 | Total Other comprehensive income | -2000000 | -35600000 |
Cash flow statement, indirect |
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|---|---|---|---|---|---|---|
| Particulars | Year ended (dd-mm-yyyy) | |||||
| A | Date of start of reporting period | 01-Apr-2024 | ||||
| B | Date of end of reporting period | 31-Mar-2025 | ||||
| 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 | 2190500000 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 3200000 | |||||
| Adjustments for decrease (increase) in inventories | 0 | |||||
| Adjustments for decrease (increase) in trade receivables, current | 333100000 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0 | |||||
| Adjustments for decrease (increase) in other current assets | 3000000 | |||||
| Adjustments for decrease (increase) in other non-current assets | 0 | |||||
| Adjustments for other financial assets, non-current | 0 | |||||
| Adjustments for other financial assets, current | 0 | |||||
| Adjustments for other bank balances | 0 | |||||
| Adjustments for increase (decrease) in trade payables, current | -35600000 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0 | |||||
| Adjustments for increase (decrease) in other current liabilities | -122200000 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0 | |||||
| Adjustments for depreciation and amortisation expense | 148100000 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0 | |||||
| Adjustments for provisions, current | 0 | |||||
| Adjustments for provisions, non-current | 0 | |||||
| Adjustments for other financial liabilities, current | 0 | |||||
| Adjustments for other financial liabilities, non-current | 0 | |||||
| Adjustments for unrealised foreign exchange losses gains | 3000000 | |||||
| Adjustments for dividend income | 4400000 | |||||
| Adjustments for interest income | 251400000 | |||||
| Adjustments for share-based payments | 0 | |||||
| Adjustments for fair value losses (gains) | -392200000 | |||||
| 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) | 0 | |||||
| Other adjustments for non-cash items | 28200000 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0 | |||||
| Total adjustments for reconcile profit (loss) | -287200000 | |||||
| Net cash flows from (used in) operations | 1903300000 | |||||
| Dividends received | 0 | |||||
| Interest paid | 0 | |||||
| Interest received | 0 | |||||
| Income taxes paid (refund) | 393900000 | |||||
| Other inflows (outflows) of cash | 0 | |||||
| Net cash flows from (used in) operating activities | 1509400000 | |||||
| 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 | 567500000 | |||||
| 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 | 152200000 | |||||
| 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 | 4400000 | |||||
| Interest received | 24800000 | |||||
| Income taxes paid (refund) | 0 | |||||
| Other inflows (outflows) of cash | -652300000 | |||||
| Net cash flows from (used in) investing activities | -207800000 | |||||
| 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 | 0 | |||||
| Repayments of borrowings | 0 | |||||
| Payments of lease liabilities | 28000000 | |||||
| Dividends paid | 334700000 | |||||
| Interest paid | 3200000 | |||||
| Income taxes paid (refund) | 0 | |||||
| Other inflows (outflows) of cash | -892100000 | |||||
| Net cash flows from (used in) financing activities | -1258000000 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 43600000 | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 3000000 | |||||
| Net increase (decrease) in cash and cash equivalents | 46600000 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 458000000 | |||||
| Cash and cash equivalents cash flow statement at end of period | 504600000 | |||||
Details of Impact of Audit Qualification |
|
|---|---|
| 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 LLPt | Yes | 31-Mar-2026 | ||
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