Summary of Key Information:

Reporting Period: Quarter ended June 30, 2026 (Q1 FY27)

Nature of Filing / Announcement: Financial Results and Board Meeting Outcome

Audit Opinion:

Standalone: Unmodified audit opinion

Consolidated: Clean review conclusion - nothing came to attention causing belief of material misstatement

Key Financial Highlights [Amount in Rupees Lakhs]:

Consolidated Results:

Revenue from Operations: ₹21,043 (Down 6.4% YoY from ₹22,477 in Q1 FY26)

Total Income: ₹22,826

Net Profit: ₹2,387 (Down 31% YoY from ₹3,455 in Q1 FY26)

EPS: ₹9.07 (Basic and Diluted, not annualized)

Other Equity: Not specified

Cash and Cash Equivalents: Not specified

Debt: Not specified

Standalone Results:

Revenue from Operations: ₹19,369 (Down 6.3% YoY from ₹20,680 in Q1 FY26)

Total Income: ₹21,143

Net Profit: ₹2,295 (Down 31% YoY from ₹3,345 in Q1 FY26)

EPS: ₹8.72 (Basic and Diluted, not annualized)

Other Equity: ₹84,833 (as of March 31, 2026)

Cash and Cash Equivalents: Not specified

Debt: Not specified

Segment-wise Performance [Consolidated]:

Revenue by Geographical Segment:

  • India: ₹11,806
  • Far East: ₹884
  • South East Asia: ₹2,281
  • Europe: ₹1,147
  • Middle East: ₹2,548
  • Africa: ₹203
  • Australia: ₹406
  • Others: ₹1,768

Segment Profit/(Loss) Before Tax:

  • India: ₹4,667
  • Far East: ₹194
  • South East Asia: (₹662)
  • Europe: ₹595
  • Middle East: ₹417
  • Africa: (₹22)
  • Australia: ₹88
  • Others: ₹615

Corporate Actions:

Dividend: Final dividend of ₹12.50 per share (face value ₹10 each) for FY26, approved by shareholders on July 27, 2026, and paid on July 28, 2026

ESOP: Grant of 250,000 RSUs under Nucleus Software RSU Scheme - 2026, approved by Board on May 20, 2026

Other Significant Information:

Exceptional Items: Recognition of reduction in gratuity liability (₹699 lakhs) and compensated absences liability (₹283 lakhs) totaling ₹982 lakhs due to revision in remuneration structure pursuant to Labour Codes implementation

This represents a reversal of previous exceptional items recognized in FY26 (₹2,195 lakhs)

The consolidated results include financial information of 9 subsidiaries

One subsidiary (revenue ₹2,760 lakhs, net profit ₹30 lakhs) was reviewed by another auditor

Seven subsidiaries (total revenue ₹975 lakhs, net profit ₹84 lakhs) provided unreviewed financial information certified by the Board