Nucleus Software FY26 BRSR Report Submission

Date: July 02, 2026

Main business activity: Computer programming, consultancy, and related activities & other information & communication service activities, IT software, services, and related activities (NIC Codes J6 and J8)
Contributes 100% of turnover
Number of offices: 5 National, 2 International
Markets served: PAN India nationally, 50+ countries internationally
Export contribution: 36.71% of total turnover
Primary customers: Banks, financial institutions, NBFCs, fintech companies, and corporate banking entities

Total employees: 1,954 (Permanent: 1,902, Other than Permanent: 52)
Gender distribution: Male 1,476 (76%), Female 478 (24%)
Differently-abled employees: 8 total (Male: 3, Female: 5)
Board representation: 7 total directors with 2 females (28.57%)
Key Management Personnel: 4 total with 1 female (25%)
Employee turnover rate: 10% for FY26 (Male: 10%, Female: 9%)

Nucleus Software Solutions Pte. Ltd. (Associate/Joint Venture, 100% ownership)
Nucleus Software Inc. (Subsidiary, 100% ownership)
Nucleus Software Japan Kabushiki Kaisha (Subsidiary, 100% ownership)
Nucleus Software Netherlands B.V. (Subsidiary, 100% ownership)
Nucleus Software Ltd. (Subsidiary, 100% ownership)
Nucleus Software Australia Pty. Ltd. (Subsidiary, 100% ownership)
Nucleus Software South Africa Pty. Ltd. (Subsidiary, 100% ownership)
Nucleus Software Vietnam Company Limited (Subsidiary, 100% ownership)
None of the subsidiaries are covered under the Business Responsibility initiatives of the listed entity

Communities: Mechanism in place, 0 complaints in FY26 (0 in FY25)
Shareholders: Mechanism via investorrelations@nucleussoftware.com, 0 complaints in FY26 (23 in FY25, all resolved)
Employees and workers: Multiple policies in place, 0 complaints in FY26 (0 in FY25)
Customers: Voice of Customer survey mechanism, 0 complaints in FY26 (0 in FY25)
Value Chain Partners: Mechanism through Whistle Blower Policy, 0 complaints in FY26 (0 in FY25)

Total energy consumption: 10,364.6 million KJ (FY26) vs 10,184.3 million KJ (FY25)
Renewable energy: 470.8 million KJ (4.5% of total)
Non-renewable energy: 9,893.8 million KJ (95.5% of total)
Energy intensity per rupee of turnover: 1.29 (FY26) vs 1.32 (FY25)
Water withdrawal: 40,919 kiloliters (FY26) vs 31,543 kiloliters (FY25)
Water consumption: 40,919 kiloliters (FY26) vs 31,543 kiloliters (FY25)
Water discharge: 40,919 kiloliters (37,855 without treatment, 3,064 with treatment)
Waste generated: 4.26 metric tonnes (3.99 e-waste, 0.27 battery waste)

100% of employees covered by health insurance and statutory benefits (PF, Gratuity)
100% of female employees covered by maternity benefits
90% of employees covered by day care facilities
Spending on employee well-being: 0.59% of total revenue (FY26) vs 0.72% (FY25)
100% of employees received performance and career development reviews
100% of employees provided training on human rights issues and policies
Training programs covered cyber security, risk management, AI training, POSH fundamentals, and information security

Income Tax penalty proceedings: INR 1.75 crores for AY 2022-23 (appeal filed on 27th May 2025)
Income Tax interest demand: INR 46,382/- for late TDS deduction for AY 2020-21 (no appeal)
1 employee faced disciplinary action for bribery/corruption in FY26 (0 in FY25)
Accounts payable days: 12 days (FY26) vs 9 days (FY25)
Related party transactions: Purchases 6%, Sales 5%, Loans & advances 97%, Investments 3%

ISO/IEC:27001:2022 certification
Anti-bribery and anti-corruption policy in place
Equal Opportunity Policy implemented
Cyber Security governance framework maintained
Code of Conduct and Ethics policy available
All policies available on company website at https://investor.nucleussoftware.com/governance/governance-documents/