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 — Other than Bank |
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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 | Revenue From Operations | ||
| 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 and amortisation expense | ||
| (g) | Other Expenses | ||
| 1 | Operating and other expenses | 318800000 | 1292600000 |
| Total other expenses | 318800000 | 1292600000 | |
| Total expenses | 1580400000 | 6794600000 | |
| 3 | Profit before exceptional and extraordinary items and tax | ||
| 4 | Exceptional items | ||
| 5 | Profit before extraordinary items and tax | ||
| 6 | Extraordinary items | ||
| 7 | Profit before tax | 875400000 | 2190500000 |
| 8 | Tax Expense | ||
| Current tax | 206100000 | 476300000 | |
| Deferred tax | 21600000 | 84200000 | |
| Total tax expenses | 227700000 | 560500000 | |
| 9 | Net Profit Loss for the period from continuing operations | ||
| 10 | Profit (loss) from discontinuing operations before tax | ||
| 11 | Tax expense of discontinuing operations | ||
| 12 | Net profit (loss) from discontinuing operation after tax | ||
| 13 | Profit (loss) for period before minority interest | ||
| 14 | Share of profit (loss) of associates | ||
| 15 | Profit (loss) of minority interest | ||
| 16 | Net profit (Loss) for the period | ||
| 17 | Details of equity share capital | ||
| Paid-up equity share capital | 263300000 | 263300000 | |
| Face value of equity share capital | 10 | 10 | |
| 18 | Reserves excluding revaluation reserve | 0 | |
| 19 | 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 | |
| 20 | Debt equity ratio | ||
| 21 | Debt service coverage ratio | ||
| 22 | Interest service coverage ratio | ||
| 23 | Disclosure of notes on financial results | ||
Remarks |
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|---|---|---|
| 20 | Debt equity ratio | |
| 21 | Debt service coverage ratio | |
| 22 | Interest service coverage ratio | |
Cash flow statement — indirect |
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|---|---|---|---|---|
| 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 | Unaudited | ||
| D | Nature of report standalone or consolidated | Consolidated | ||
| 1 | Statement of cash flows | |||
| Cash flows from used in operating activities | ||||
| Profit before extraordinary items and tax | ||||
| 2 | Adjustments for reconcile profit (loss) | |||
| Adjustments to profit (loss) | ||||
| Adjustments for finance costs | 3200000 | |||
| Adjustments for depreciation and amortisation expense | 148100000 | |||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0 | |||
| Adjustments for unrealised foreign exchange losses gains | 3000000 | |||
| Adjustments for dividend income | 4400000 | |||
| Adjustments for share-based payments | 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 to profit (loss) | ||||
| 3 | Adjustments for working capital | |||
| Adjustments for decrease (increase) in inventories | 0 | |||
| Adjustments for decrease (increase) in trade receivables | ||||
| Adjustments for decrease (increase) in other current assets | 3000000 | |||
| Adjustments for increase (decrease) in trade payables | ||||
| Adjustments for increase (decrease) in other current liabilities | -122200000 | |||
| Adjustments for provisions | ||||
| Total adjustments for working capital | ||||
| 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 before extraordinary items | ||||
| Proceeds from extraordinary items | ||||
| Payment for extraordinary items | ||||
| Net cash flows from (used in) operating activities | 1509400000 | |||
| 4 | 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 intangible assets | 0 | |||
| Purchase of intangible 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 | |||
| Proceeds from government grants | 0 | |||
| Net cash flows from (used in) investing activities before extraordinary items | ||||
| Proceeds from extraordinary items | ||||
| Payment for extraordinary items | ||||
| Net cash flows from (used in) investing activities | -207800000 | |||
| Cash flows from used in financing activities | ||||
| Proceeds from issuing shares | ||||
| Proceeds from issuing other equity instruments | 0 | |||
| Proceeds from issuing debentures notes bonds etc | 0 | |||
| Proceeds from borrowings | 0 | |||
| Repayments of borrowings | 0 | |||
| 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 before extraordinary items | ||||
| Proceeds from extraordinary items | ||||
| Payment for extraordinary items | ||||
| Net cash flows from (used in) financing activities | -1258000000 | |||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 43600000 | |||
| 6 | 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 | |||
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 | ||
| Equity and liabilities | |||
| 1 | Shareholders' funds | ||
| Share capital | |||
| Reserves and surplus | |||
| Money received against share warrants | |||
| Total shareholders' funds | |||
| 2 | Share application money pending allotment | ||
| 3 | Deferred government grants | ||
| 4 | Minority interest | ||
| 5 | Non-current liabilities | ||
| Long-term borrowings | |||
| Deferred tax liabilities (net) | 149900000 | ||
| Foreign currency monetary item translation difference liability account | |||
| Other long-term liabilities | |||
| Long-term provisions | |||
| Total non-current liabilities | 561800000 | ||
| 6 | Current liabilities | ||
| Short-term borrowings | |||
| Trade Payables | |||
| (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 current liabilities | 2016000000 | ||
| Short-term provisions | |||
| Total current liabilities | 2825500000 | ||
| Total equity and liabilities | 11529500000 | ||
| Assets | |||
| 1 | Non-current assets | ||
| i | Property, Plant and Equipment and Intangible assets | ||
| Property, Plant and Equipment | 403300000 | ||
| Producing properties | |||
| Intangible assets | Preproducing properties | ||
| Property, Plant and Equipment capital work-in-progress | |||
| Intangible assets under development or work-in-progress | |||
| Total Property, Plant and Equipment and Intangible assets | |||
| ii | Non-current investments | 4036200000 | |
| v | Deferred tax assets (net) | 0 | |
| vi | Foreign currency monetary item translation difference asset account | ||
| vii | Long-term loans and advances | ||
| viii | Other non-current assets | 180500000 | |
| Total non-current assets | 6085900000 | ||
| Current assets | |||
| Current investments | 2370600000 | ||
| Inventories | 0 | ||
| Trade receivables | |||
| Cash and cash equivalents | 504600000 | ||
| Bank balance other than cash and cash equivalents | 722100000 | ||
| Short-term loans and advances | |||
| Other current assets | 449200000 | ||
| Total current assets | 5443600000 | ||
| Total assets | 11529500000 | ||
| Disclosure of notes on assets and liabilities | |||
Format for Reporting Segment 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 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 | 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 | 1236600000 | |||||
| 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 | |||||||
Details of Impact of Audit Qualification |
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|---|---|
| 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 | ||
|---|---|---|---|---|---|
Financial details |
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| Sr. | Particulars | Audited Figures (as reported before adjusting for qualifications) | Adjusted Figures (audited figures after adjusting for qualifications) |
| 1 | Turnover / Total income | ||
| 2 | Total Expenditure | ||
| 3 | Net Profit/(Loss) | ||
| 4 | Earnings Per Share | ||
| 5 | Total Assets | ||
| 6 | Total Liabilities | ||
| 7 | Net Worth | ||
Signatories details |
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|---|---|
| Name of CEO / Managing director | |
| Name of CFO | |
| Name of audit committee chairman | |
| Name of statutory auditor | |
| Name of other signatory, if any, with designation | |
| Place | |
| Date | |