Summary of Key Information:
Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026 [Q2 FY27]
Nature of Filing / Announcement: Regulatory filing under SEBI LODR Regulations 33 and 30(2)
Audit Opinion:
Standalone: Unmodified audit opinion
Consolidated: Unmodified review conclusion
Auditor’s Comment:
The consolidated financial results include unreviewed financial information of seven subsidiaries and Nucleus Software Equity Incentive Trust, representing total assets of ₹5,430 lakhs and total revenue of ₹1,988 lakhs for H1 FY27. The auditor's conclusion is based solely on this financial information certified by the Board of Directors, but it is deemed not material to the Group.
The consolidated results also include one subsidiary (assets: ₹3,186 lakhs) whose financials were reviewed by another auditor.
Key Financial Highlights [Amount in ₹ Lakhs]:
Consolidated Results:
Quarter ended September 30, 2026 (Q2 FY27):
- Revenue from Operations: ₹22,770 lakhs (vs ₹21,351 lakhs in Q2 FY26; +6.6% YoY)
- Total Income: ₹24,372 lakhs (vs ₹22,967 lakhs in Q2 FY26)
- EBITDA: Not explicitly disclosed
- Net Profit: ₹2,125 lakhs (vs ₹2,629 lakhs in Q2 FY26; -19.2% YoY)
- EPS (Basic): ₹8.08 (Not annualized) (vs ₹9.99 in Q2 FY26)
Half Year ended September 30, 2026 (H1 FY27):
- Revenue from Operations: ₹43,813 lakhs (vs ₹43,123 lakhs in H1 FY26; +1.6% YoY)
- Total Income: ₹47,198 lakhs (vs ₹46,535 lakhs in H1 FY26)
- Net Profit: ₹4,512 lakhs (vs ₹6,149 lakhs in H1 FY26; -26.6% YoY)
- EPS (Basic): ₹17.15 (Not annualized) (vs ₹23.36 in H1 FY26)
- Other Equity: ₹89,620 lakhs (vs ₹88,112 lakhs as of March 31, 2026)
- Cash and Cash Equivalents: ₹4,710 lakhs (vs ₹8,001 lakhs as of March 31, 2026)
- Debt: Not explicitly disclosed
Standalone Results:
Quarter ended September 30, 2026 (Q2 FY27):
- Revenue from Operations: ₹20,809 lakhs (vs ₹19,637 lakhs in Q2 FY26; +6.0% YoY)
- Total Income: ₹22,402 lakhs (vs ₹21,533 lakhs in Q2 FY26)
- Net Profit: ₹1,912 lakhs (vs ₹2,785 lakhs in Q2 FY26; -31.3% YoY)
- EPS (Basic): ₹7.27 (Not annualized) (vs ₹10.58 in Q2 FY26)
Half Year ended September 30, 2026 (H1 FY27):
- Revenue from Operations: ₹40,178 lakhs (vs ₹39,717 lakhs in H1 FY26; +1.2% YoY)
- Total Income: ₹43,545 lakhs (vs ₹44,041 lakhs in H1 FY26)
- Net Profit: ₹4,207 lakhs (vs ₹6,744 lakhs in H1 FY26; -37.6% YoY)
- EPS (Basic): ₹15.99 (Not annualized) (vs ₹25.62 in H1 FY26)
- Other Equity: ₹85,988 lakhs (vs ₹84,833 lakhs as of March 31, 2026)
- Cash and Cash Equivalents: ₹1,575 lakhs (vs ₹5,174 lakhs as of March 31, 2026)
Segment-wise Performance [Consolidated]:
Revenue by Geographical Segment (Q2 FY27):
- India: ₹13,047 lakhs
- Far East: ₹859 lakhs
- South East Asia: ₹2,498 lakhs
- Europe: ₹1,301 lakhs
- Middle East: ₹2,823 lakhs
- Africa: ₹215 lakhs
- Australia: ₹442 lakhs
- Others: ₹1,585 lakhs
Segment Profit/(Loss) before tax (Q2 FY27):
- India: ₹6,264 lakhs
- Far East: ₹151 lakhs
- South East Asia: (₹442) lakhs
- Europe: ₹692 lakhs
- Middle East: ₹284 lakhs
- Africa: (₹10) lakhs
- Australia: ₹45 lakhs
- Others: ₹416 lakhs
Corporate Actions:
Dividend:
- Final Dividend of ₹12.50 per share (face value ₹10) for FY26 was approved by shareholders on July 27, 2026, and paid on July 28, 2026.
Share-based Compensation:
- The Nomination and Remuneration Committee approved grants of 250,000 RSUs (May 20, 2026) and 9,060 RSUs (August 2, 2026) under the Nucleus Software RSU Scheme – 2026.
- The Nucleus Software Equity Incentive Trust holds treasury shares for these grants. The cost of treasury shares is presented as a deduction in Other Equity.
Other Significant Information:
Cash Flow (Consolidated H1 FY27):
- Net cash from operating activities: (₹897) lakhs
- Net cash from investing activities: ₹1,963 lakhs
- Net cash used in financing activities: (₹4,356) lakhs
- Net decrease in cash: (₹3,290) lakhs
Balance Sheet (Consolidated as of September 30, 2026):
- Total Assets: ₹1,34,455 lakhs
- Total Equity: ₹92,253 lakhs
- Total Liabilities: ₹42,202 lakhs