o TERA SOFTWARE LIMITED

Regd. Office : # 8-2-293/82/A/1107,

Road Number 55, Jubilee Hills,
Hyderabad, Telangana 500033.
Tel : +91-40-2354 7447
E-mail : [email protected]
www.terasoftware.com
TERA Redefining
SOIFT IT Solutions

Date: 07" November, 2024

BSE Limited National Stock Exchange of India Limited

P.J. Towers, Dalal Street Exchange Plaza, Bandar Kurla Complex
Mumbai - 400001 Bandra (E ), Mumbai — 400051
Scrip: 533982 Symbol: TERASOFT

Dear Sir/Madam,

Sub: Un-Audited Financial Results for the Quarter and Half-Year ended 30"
September, 2024.

Ref: Regulation 30, 33 an d

other applicable regulations of SEBI (Listing
Obligations and Disclosure Requirements) Regulations, 2015.

This is to inform you that, the Board of Directors of the Company

at their meeting
held today i.e. Thursday, 7" November, 2024 at the Registered Office
of the
Company situated at Plot No. 1107, Road No.55, Jubilee Hills, Hyder
abad-500033,
Telangana, India, has approved the Un-Audited Standalone
& Consolidated
Financial Results for the Quarter and Half-Year ended 30" September, 2024 along
with Limited Review Report.

Board Meeting commenced a t03:00 p.m. and concluded at 06:40 p.m.

Kindly take the above information on your record.

Yours faithfully,
For TERA SOFTWARE LIMITED
\ )E CHINI
= 5 MALLIKARJU
CH. MALLIKARJUNA na
Company Secretary & Compliance Officer
Mem. No. A47545

GST : 36AABCT1332L1ZF | PAN: AABCT1332L | CIN : L72200TG1994PLC018391

% NARVEN ASSOCIATES Off: # 8-3-1047/1-B, Rama Apts
Srinagar Colony, Hyderabad -73
|CHARTEREDACCOUNTANTS\ Tel : 040-4952 0055
e-mail : [email protected]
ramana(@canarven.com

LIMITED REVIEW REPORT

Limited Review Report on Unaudited Standalone Financial Results for the Quarter & half year
ended 30" September, 2024 of the Company Pursuant to the Regulation 33 of the SEBI
(Listing Obligations and Disclosure Requirements) Regulations,2015.

To the Board of Directors of Tera Software Limited

We have reviewed the accompanying statement of unaudited standalone financial results of M/s.
TERA SOFTWARE LIMITED, for the Quarter ended 30th September 2024 and year to date results
for the period 01st April 2024 to 30t September 2024, being submitted by the Company pursuant to
the requirements of regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements)
Regulation,2015 (as amended) including relevant circulars issued by the SEBI from time to time.

This Statement, which is the responsibility of the Company’s Management and approved by the
Board of Directors, has been prepared in accordance with the recognition and measurement
principles laid down in Indian Accounting Standard 34, Interim Financial reporting (‘Ind AS 34'),
prescribed under Section 133 of the Companies Act, 2013 (‘the Act’), read with relevant rules issued
there under and other accounting principles generally accepted in India. Our responsibility is to
express a conclusion on the Statement based on our review.

We conducted our review of the Statement in accordance with the Standard on Review Engagement
(SRE) 2410, Review of Interim Financial Information performed by the Independent Auditor of the
Entity, issued by the Institute of Chartered Accountants of India. A review of interim financial
information consists of making inquiries, primarily of persons responsible for financial and
accounting matters, and applying analytical and other review procedures. A review is substantially
less in scope than an audit conducted in accordance with the Standards on Auditing specified under
section 143(10) of the Act, and consequently, does not enable us to obtain assurance that we would
become aware of all significant matters that might be identified in an audit. Accordingly, we do not
express an audit opinion.
 ASSOCIATES Continuation Sheet...
NARVEN
[CHARTERED ACCOUNTANTS]

Based on our review conducted as above, nothing has come to our attention that causes us to
believe that the accompanying Statement, prepared in accordance with the recognition and
measurement principles laid down in Ind AS 34, prescribed under Section 133 of the Act, and other
accounting principles generally accepted in India, has not disclosed the information required to be
disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements)
Regulations, 2015 (as amended) including the manner in which it is to be disclosed, or that it
contains any material misstatement.

for Narven Associates

Chartered Accountants
FRN:005905S
Place: Hyderabad .
Date: 07/11/2024

GV Ramana
Partner
M.no.025995
UDIN: 24025995BKATDN6565
 TERA SOFTWARE LIMITED
CIN L72200TG1994PLC018391
#8-2-293/82/A/1107, Plot no 1107, Road no 55, Jubilee Hills, Hyderabad-33.
STATEMENT OF STANDALONE UN-AUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED AND HALF YEAR ENDED 30TH SEPTEMBER 2024
Rs. In Lakhs
QUARTER ENDED For the Half Year Ended Foraheesr
PARTICULARS 30:09-2024 | 30-06-2024 | 30-09-2023 | 30092024 | 30092023 | 30032024 Ended
Unaudited | Unaudited | Unaudited | Unaudited Unaudited Audited
1. Income from Operations :
(a) Net Sales /income from operations (net of
excise duty) 253413 | 2,446.09 2,117.25 4,980.23 4,061.47 8,048.25
(b) Other operating Income 2 38.79 5 38.79 3 =
(c) Other Income 100.86 94.40 88.97 195.26 196.82 392.88
Total Income from Operations (net) 363499 | 2,579.28 2,206.22 5,214.28 4,258.29 584113
2. Expenses
Purchases - -
Changes in inventories of finished goods, work:
in-progress and stock in trade : 5 7.56 . 7.56 7.56
Technical & Operation expense 180618 | 1,642.88 1,323.56 3,449.00 2,553.89 5,568.69
Employee benefit expense 445.50 45187 461.41 897.37 922.27 1,856.68
Finance costs 11063 66.97 7359 17761 1478 285.86
Depreciation & amortisation expense 3.60 3.60 382 721 7.67 14.98
Other Expenses 5113 4676 122.10 97.87 217.09 354.66
[Total Expenses 2417.04 | 2,212.08 1,992.04 4625.06 3853.22 5,088.43
3. Profit/ (Loss) from ordinary activities but
before Exceptional Items (1-2) 217.95 367.20 214.18 s85.22 405.07 752.70
4.Add: - 35.00 - 35.00 s =
4. Less: (39.:26) (139.47) (39.26) (139.47) (139.47)
5. Profit/(Loss) from ordinary activities before
tax (3-4) 17869 402.20 771 580.96 265.60 613.23
6. Tax expense
1) Current Tax 48.34 10288 4877 15122 114.40 205.72
2) Tax Expenses relating to Earlier years 5 - : 3 = (31.76)
3) Deferred Tax a.67 24.95 43.56 20.62 89.57 94.61
7. Profit/(Loss) from ordinary activities after
tax (5-6) 125,67 27438 (17.62) 40012 61.63 344.66
8. Extraordinary items (net of tax Rs expense
Lakhs) - - - - - :
9, Net Profit/(Loss) before Other
comprehensive income (7-8) 125.67 274.38 (17.62) 40012 61.63 344.66
10. Other Comprehensive Income
[Add: () tems that will be reclassified to profit
o loss 9.25 47.81 (a2.45) 57.06 49.50 93.95
Less: (ii) Income Tax relating to items that will
be reclassified to profit or loss (2.33) (12.03)] 10.68 (14.36) (12.46) (23.65)|
11. Net Profit/(Loss) for the period (9-10) 137.25 334.22 (49.39)| 47154 123.59 462.26
12. Paid up Equity Share Capital (Face Value Rs
10/) 125119 | 125119 125119 1,251.19 1,251.19 1,251.19
Reserves (excluding Revaluation Reserve as
per the Balance Sheet of previous accounting
year) 9,997.91
Earning Per equity share (for continuing
operations):
(1) Basic 1.00 219 (0.14) 3.20 049 275
(2)Diluted 1.00 219 (0.18) 3.20 049 275
Earning Per equity share (for discontinued &
Continuing operations):
(1) Basic 1.00 219 (0.14) 3.20 0.49 275
(2)Diluted 1.00 219 (0.1) 3.20 0.49 275

For Tera S }'are Limited

%
1 \{ynazing Director
Chairman
 TERA SOFTWARE LIMITED
CIN L72200TG1994PLC018391
#8-2-293/82/A/1107, Plot no 1107, Road no 55, Jubilee Hills, Hyderabad-33.
SEGMENT WISE REVENUE AND RESULTS
Rs. In Lakhs

QUARTER ENDED For the Half Year Ended “'E'::e:“"

BARTICULARS! 3009-2024 | 30-06-2024 | 30-092023 | 30092024 | 30092023 | 30.03-2024
Unaudited | Unaudited | _Unaudited | _Unaudited Unaudited Audited
1. Segment Revenue
a) Integrated Solutions Division - . . v . 1
b) Technical Division 1,727.01 1,475.42 1,510.38 3,202.43 2,978.00 6,016.15
<) Projects Division 807.12 | 1,009.46 606.88 1,816.58 1,083.47 2,432.10
Net sales/Income from operations 2534.13| 248488 2,117.25 5,019.01 ,061.47 3,448.25
2. Segment Results [Profit / (Loss) before Tax
and Interest from each Segment]
2) Integrated Solutions Division . 5 . . g .
b) Technical Division 278.04 51.96 51.96 330.00 137.81 238.54
¢) Projects Division 70.01 403.06 354.40 473.13 607.61 1,102.32
Total 348.05 455.02 406.36 803.13 745.42 1,340.86
Less: i) Interest Expenses 110.64 66.97 73.59 177.61 144.74 285.86
i ) Un-allocable expenditure (Net) 120.33 115.26 207.55 235.56 392.44 695.19
Add: Interest and Other Income 100.86 94.40 88.97 195.26 196.82 392.88
| Total Profit/(Loss) Before Exceptional items 217.94 367.19 214.19 585.22 405.06 752.69
Add: . 35.00 35.00
Less: (39.26) 139.47 (39:26) 13947 139.47
Total Profit/(Loss) after Exceptional items 178.68 402.19 74.72 580.96 265.59 613.22
Segment Assets
Integrated Solutions Division 7058 16.23 2530 7058 25.30 6.96
Technical Division 195137 | 1,695.69 1593.63 1,951.37 1,593.63 1,368.05
Projects Division 12,841.54 12,721.93 13,224.76 12,841.54 13,224.76 12,501.38
Unallocable 458269 | 527934 5,445.10 4,582.69 5,445.10 5,402.71
Total 19,446.18 | 19,713.19 | __ 20,288.79 19,436.18 20,288.79 19,279.10
Segment Liabilities
Integrated Solutions Division 336.07 33872 333.14 336.07 333.04 334.40
Technical Division 80157 967.72 746.48 80157 746.48 1,178.20
Projects Division 173150 | 1,728.10 3,625.25 1,731.50 3,625.25 1,77050
Unallocable 16577.04 | 1668265 | 15583.92 16,577.04 15,583.92 15,996.00
Total 19,446.18 | 19,7139 | 20,2889 19,436.18 20,288.75 19,278.10
(Segment Assets - Liabilities)
Integrated Solutions Division (265.49) (318.49) (307.89) (265.49) (307.84) (327.49)
Technical Division 1,149.80 72197 847.15 1,149.80 847.15 189.85
Projects Division 11,11004 | 10,993.83 9,599.51 11,110.04 9,599.51 10,730.88
Unallocable (11,99435) (11,00331)] (10138.82)] (11,99435) (1013882) (10,593.29)
Total - B - - - -

fware Limited
For Tera S

Managing Director
Chairman and
 STATEMENT OF ASSETS AND LIABILITIES
Rs. In Lakhs
Half Year Ended Year Ended
Particulars Unaudited Audited
ol | 7 30fnseptember2024 | 7 " " 31st March 2024
1. ASSETS
1. Non-current assets
(i) Property, Plant & Equipment 2,65234 2,659.55
(ii) Financial Assets
(a) Investment 074 074
(b) Other financial assets 24579 27030
(iii) Other non current assets 52842 492.44
(iv) Deferred tax Asset (net) 197.88| 362517 21314 3,636.17

2. Current assets
(i) Inventories 472 an
(ii) Financial Assets
(a) Trade receivables 12,320.45 12,420.20
(b) Cash and Cash Equivalents 1,104.90 2,027.57
(c) Other financial assets 310654 1812.12
(iii) Other current assets 939.36 17,484.97 769.18 17,033.79

21,110.14 20,669.96
Il EQUITY AND LIABILITIES
A Equity
(a) Equity Share Capital 1,251.19 1,251.19
(b) Other Equity 10,469.49 11,720.68 9,997.91 11,249.10

B Liabilities
1. Non-current liabllities
(i) Financial liabilties
(a) Borrowings 525.69 538.29
(i Provisions 106.64 63233 15244 690.73

2. Current liabilities
(i) Financial liabilities
(a) Borrowings 2,36213 2,807.58
(b) Trade payables
Total Outstanding dues to Micro enterprises
and small enterprises - -
Total Outstanding dues to creditors other than
Micro enterprises and small enterprises
4547.18 4,166.21
(c) Other financial liabilities 736.88 749.84
(ii) Other current liabilities 740.21 787.95
(i) Provisions 37073 | 875713 21855 8,730.13
21,110.14 20,669.96

Notes:
Committee and were
1 The above financial results for the Quarter ended and Half Year ended 30th September, 2024 have been reviewed by the Audit
approved by the Board of Directors of the Company at their respective meetings held on 7th November, 2024
These financial results of the
2 This statement is as per regulation 33 of the SEBI (Listing obligations and disclosure Requirements) Regulations, 2015,
Company were prepared in accordance with the Indian Accounting Standards prescribed under section 133 of the Companies Act, 2013 ("the act")
and guidelines issued by the
read with relevant rules issued there under ("Ind AS") and other accounting principles generally accepted in India
Securities and Exchange Boardof India ("SEBI").
which bills have been
3 Exceptional Item of Rs. 39.26 Lakhs consists of expenditure pertaining to the previous periods for the Davanagere project, for
received and accounted during the Quarter, pursuant to a retrospective approval received in the project.
by the sessions court,
4 Fixed Assets of the company with gross block value of Rs.838.69 Lakhs have been subjected to an Ad-interim attachment
court has ordered the company prohibiting the transfer or alienating the
Vijayawada dt: 08-04-2024 on the application by the Govt. of. AP. The
listed properties till further orders.
of the current period.
5 Corresponding quarter/Year figures have been re-grouped Jre-classified wherever necessary to confirm to the classification

Place: Hyderabad
T. Gopichand
Date: 07-11-2024
Chairman & Managing Director
DIN : 00107886
TERA SOFTWARE LIMITED
STANDALONE CASH FLOW STATEMENT FOR THE YEAR ENDED 30.09.2024 and 31.03.2024
Rupees in Lakhs
" Half Year Ended Year Ended
Particulars
30.09.2024 31.03.2024
A. Cash flow from operating activities
Net Profit / (Loss) before tax as per Profit & Loss Statement 580.96 613.23

Adjustments for:
Depreciation and amortisation 7.21 14.98
Sundry Credit Balances Written Back - -
Interest Income (26.13) (65.47)
Bad Debts Written Off 57.08
Finance Cost 177.61 285.86
Advances Written off - -
Exceptional Item 139.47
Changes in Assets and Liabilities:
Trade receivables 125.43 322.91
Other Financial Assets and Other Assets 24.51 (24.73)
Other Non Current Assets -35.98 12.36
Other Financial Assets (1,294.42) (1,152.86)
Other Current Assets -170.18 175.43
Inventories - 7.56
Trade Payables 319.40 (420.85)’
Long Term Provisions (48.59) (13.92)
Other Current Liabilities (47.74) (116.97)
Short Term Provisions 170.23 174.32
Other Financial Liabilities 48.61 (71.16)|
Cash generated from operations (169.08) (62.75).
Income tax paid 136.86 205.72
Net cash flow from operating activities (A) (305.94)| (268.47)
B. Cash flow from investing activities
Property, Plant & Equipment (7.21) (14.98)
Sale of Land - I
Interest Income 26.13 65.47
Net cash flow from Investing activities (B) 18.92 50.49
C. Cash flow from financing activities
Short Term Barrowings(Net) -445.45 876.07
Long Term Borrowings -12.60 54.55
Interest Paid (177.61) (285.86)
Net cash flow from Financing activities (C) (635.66)! 644.76
Net increase in Cash and cash equivalents (A+B+C) (922.68) 426.78
Opening balance of Cash and cash equivalents 2,027.57 1,600.81
Closing balance of Cash and cash equivalents 1,104.90 2,027.59
Components of Cash and Cash Equivalents
Cash and cheques on Hand 9.90 9.47
Balances with Banks
-On Current Accounts 4.03 1,512.43
-On Deposit Accounts 1,090.97 505.67
Cash and cash Equivalent as per Note 7 1,104.90 2,027.57

Place: Hyderabad T. Gopichand

Date : 07-11-2024 Chairman & Managing Director

DIN : 00107886
O’( NARVEN ASSOCIATES S-ige Colo, Hyslecahod 75,
N CHARTEREDACCOUNTANTS| Tel : 040-4952 0055
e miill Cicamarven@malieo
ramana(@canarven.com

LIMITED REVIEW REPORT on Unaudited Consolidated

Financial Results for the Quarter &
half year ended 30t September, 2024 of the Compan: Pursuant
to the Regulation 33 of
the SEBI (Listing Obligations and Disclosure Requirements)
Regulations, 2015
To
The Board of directors,
TERA SOFTWARE LIMITED
Hyderabad.

1. We have reviewed the accompanying statement of unaudited

Consolidated financial
results of M/s TERA SOFTWARE LIMITED, (“the Company”)
and its subsidiary (the
company and its subsidiary together referred to as (“the Group”
) for the quarter and
half year ended on September 30, 2024. This statement
is the responsibility of the
Company’s Management and has been approved
by the Board of Directors. Our
responsibility is to issue a report on the financial statements based
on our review.

2. We conducted our review in accordance with the Standard on Review Engage

ment
(SRE) 2410, Review of interim financial information issued by the Institute of
Chartered Accountants of India. This standard requires that
we plan and perform the
review to obtain moderate assurance as to whether the financial statem
ents are free
of material misstatement. A review is limited primarily to
inquiries of company’s
personnel and analytical procedures applied to financial data
and thus provides less
assurance than an audit. We have not performed an audit and
accordingly, we do
not express an audit opinion.

3. Based on our review conducted as above, nothing has come to our attention that
causes us to believe that the accompanying statement of unaudited financia
l results,
prepared in accordance with the recognition and measurement princip
les laid down
in Ind AS 34, prescribed under Section 133 of the Act, and other accoun
ting principles
generally accepted in India, has not disclosed the information
required to be
disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure
Requirements) Regulations, 2015 (as amended) including the manner
in which it is to
be disclosed, or that it contains any material misstatement.

We also performed procedures in accordance with circular issued by SEBI under

Regulation 33(8) of the SEBI (Listing Obligations and Disclosure Requirements)
Regulations, 2015, amended to the extent applicable.
>

4. The Statement includes the results of the following subsidiary:

Name of the Company Relation

TS Innovations Private Limited Indian Subsidiary
 NARVEN ASSOCIATES Continuation Sheet...

[CHARTERED ACCOUNTANTS]|
5. Based on our review conducted as above, nothing
has come to our attention that
causes us to believe that the accompanying statem
ent of unaudited consolidated
financial results, prepared in accordance with the
recognition and measurement
principles laid down in the aforesaid accounting standa
rds and other accounting
principles generally accepted in India, has not disclosed
the information required to
be disclosed in terms of Regulation 33 of the SEBI (Listin
g Obligations and Disclosure
Requirements) Regulations, 2015 including the manne
r in which it is to be disclosed,
or that it contains any material misstatement.

6. Our Conclusion is not modified in respect of this matter

.

7. The consolidated Unaudited Financial results include the Interim

Unaudited Financials
of M/s. TS Innovations Private Limited, whose financial statementsand other
financial information have been reviewed by us, whose financial statements reflect
total assets of Rs.0.71 lakhs as at 30th September, 2024, and Net assets of Rs.0.46
lakhs as at 30th September,
2024 in the consolidated balance sheet and total
revenues of Rs. Nil, total net Loss of Rs.0.53 lakhs for the six
months period ended at
30th September, 2024 as considered in the consolidated financi
al statements. These
financial results/statements and other financial information
have been reviewed by
us, whose reports have been furnished to us by the Manag
ement. Our opinion, in so
far as it relates to the affairs of these subsidiary, is based solely
on our review.

For Narven Associates

Chartered Accountants
FIA/'m Regn. No: 0059055

Al
Place: Hyderabad " GV Ramana
Date: 07-11-2024 Partner
M.No.: 025955
UDIN:24025995BKATD04240
 TERA SOFTWARE LIMITED
CIN L72200TG1994PLC018391
#8-2-293/82/A/1107, Plot no,1107, Road no 55, Jubilee Hills, Hyderabad-33.
SEPTEMBER 2024
STATEMENT OF CONSOLIDATED UN-AUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED AND HALF YEAR ENDED 30TH
Rs. In Lakhs
QUARTER ENDED For the Half Year Ended Farithe v ear
PARTICULARS 30-09-2023 Endad
30-03-2024
30.09.2024 | 30-06:2024 | 30-09-2023 | 30-09-2024
Unaudited | Unaudited | Unaudited Unaudited Unaudited Audited
1. Income from Operations
(a) Net Sales /income from operations (net of|
excise duty) 253413 | 2,446.09 2,117.25 4,980.23 4,061.47 8,448.25
(b) Other operating Income - 38.79 - 38.79 . 5
(c) Other Income 100.86 94.40 88.97 195.26 196.82 392.88
Total Income from Operations (net) 2,634.99 | 2,579.28 3,206.22 5,214.28 3,258.29 §,3841.13
2. Expenses.
Purchases - -
Changes in inventories of finished goods, work y
in-progress and stock in trade . . 7.56 . 7.56 7.56
Technical & Operation expense 1,806.18 | 1,642.88 1,323.56 3,449.00 2,553.89 5,568.69
Employee benefit expense 445.50 451.87 461.41 897.37 92227 1,856.68
Finance costs 11063 66.97 73.59 177.61 14474 285.86
Depreciation & amortisation expense 3.60 3.60 3.82 721 7.67 14.98
Other Expenses 5117 46.75 12210 97.90 217.09 35517
Total Expenses 2417.08 | 2,212.07 1,992.04 2,629.09 3,853.22 8,088.94
3. Profit/(Loss) from ordinary activities but
before Exceptional Items (1-2) 217.01 367.21 21418 585.19 405.07 752.19
4.Add: - 35.00 35.00
4.Less: (39.26) (139.47) (39.26) (139.47) (139.47)
5. Profit/(Loss) from ordinary acti
tax (3-4) 178.65 40221 7471 580.93 265.60 612.72
6. Tax expense
1) Current Tax 4834 102.88 4877 15122 114.40 205.72
2) Tax Expenses relating to Earlier years . . - . . (31.76)
3) Deferred Tax 4.67 24.95 4356 29.62 89.57 94.61
7. Profit/[Loss) from ordinary activities after
tax (5-6) 125.63 274.39 (17.62) 400.09 6163 34415
8. Extraordinary items (net of tax Rs expense
Lakhs) - - - - - -
9. Net Profit/(Loss) before Other
comprehensive income (7-8) 125.63 27439 (17.62) 400.09 61.63 344.15
10. Other Comprehensive Income
Add: i) Items that will be reclassified to profit 57.06 49.50 93.95
or los: 9.25 47.81 (42.45)

Less: (ii) Income Tax relating to items that will

be reclassified to profit o loss (2.33) (12.03) 10.68 (14.36) (12.46) (23.65)
11. Net Profit/(Loss) for the period (9-10) 137.21 334.23 (49.39) 47151 123.59 461.75
12. Paid up Equity Share Capital (Face Value Rs
10/) 1,251.19 | 1,251.19 1,251.19 1,251.19 1,251.19 1,25119
Reserves (excluding Revaluation Reserve as
per the Balance Sheet of previous accounting
year) 9,997.41
Earning Per equity share (for continuing
operations):
(1) Basic 1.00 219 (0.14) 3.20 0.49 275
(2)Diluted 1.00 219 (0.14) 3.20 0.49 275
Earning Per equity share (for discontinued &
Continuing operations):
(1) Basic 1.00 219 (0.14) 3.20 049 2.75
(2)Diluted 1.00 219 (0.14) 320 049 275

For Tera ofiware Limited

Chairm: an and Managing Director

 TERA SOFTWARE LIMITED
CIN L72200TG1994PLC018391
#8-2-203/82/A/1107, Plot no 1107, Road no 55, Jubilee Hills, Hyderabad-33.
CONSOLIDATED SEGMENT WISE REVENUE AND RESULTS
Rs. In Lakhs
QUARTER ENDED For the Half Year Ended F°'E‘::e:“'
PARTICLLARS 30092024 | 30-06-2024 | 30-09-2023 | _30-09-2024 30-09-2023 30-03-2024
Unaudited | Unaudited | _Unaudited Unaudited Unaudited Audited
1. Segment Revenue
- - - = - -
a) Integrated Solutions
b) Technical Division 172701 147542 1,510.38 3,202.43 2,978.00 6,016.15
¢) Projects Division 807.12 | 1,000.46 606.88 1,816.58 1,083.47 2,432.10
Net sales/Income from operations 253013 | 2,484.88 2,117.25 5,015.01 2,061.47 8,448.25
2. Segment Results [Profit / (Loss) before Tax
and Interest from each Segment] . ’
a) Integrated Solutions Division . . = «
b) Technical Division 278.04 51.96 51.96 330.00 137.81 23854
<) Projects Division 30.75 403.06 354.40 433.87 607.61 1,102.32
Total 308.79 455.02 206.36 763.87 745.42 1,340.86
Tess:1) Interest Expenses 11064 66.97 73.59 177.61 144.74 285.86
ii) Un-allocable expenditure (Net) 8111 115.24 207.56 19633 392.43 695.69
Add: Interest and Other Income 100.86 94.40 88.97 195.26 196.82 392.88
[Total Profit/{Loss) Before Exceptional items 217.90 367.21 714.18 585.19 05.07 752.19
Add: : 35.00 35.00
Less: (39.26) (139.47) (39.26) (139.47) (139.47)
Total Profit/{Loss) after Exceptional items 178.64 202.21 7471 580.93 265.60 612.72
Segment Assets
Integrated Solutions Division 70.58 16.23 2530 7058 25.30 6.96
Technical Division 1,95137 | 1,695.69 1,593.63 1,951.37 1,593.63 1,368.05
Projects Division 1284158 | 12,721.93 13,224.76 12,841.54 13,224.76 12,501.38
Unallocable 458269 | 527934 544510 4,582.69 5,445.10 5,402.71
Total 19,446.18 | 19,713.19 20,288.79 19,446.18 20,288.79 19,279.10
Segment Liabilities
Integrated Solutions Division 336.07 330.72 333.14 336.07 333.14 334.40
Technical Division 80157 967.72 746.48 80157 746.48 1,178.20
1,731.50 1,728.10 3,625.25 1,731.50 3,625.25 1,770.50
Projects Division
Unallocable 16,577.08 | 16,682.65 15,583.92 16,577.04 15,583.92 15,996.00
Total 15,446.18 | 19,713.19 20,288.79 19,446.18 20,288.79 19,279.10
(Segment Assets - Liabilities)
Integrated Solutions Division (265.49) (318.49) (307.8) (265.49) (307.84) (327.44)
Technical Division 1,149.80 721.97 847.15 1,149.80 847.15 189.85
Projects Division 11,1004 | 10,993.83 9,599.51 11,110.04 9,599.51 10,730.88
(11,994.35)! (11,403.31) (10,138.82) (11,994.35) (10,138.82)| (10,593.29)
Unallocable
Total 5 - - - - -

d
For Tera Seftivare Limite

Chairman and Managing Director

 CONSOLIDATED STATEMENT OF ASSETS AND LIABILITIES
Rs. In Lakhs
Half Year Ended Year Ended
Particulars Unaudited Audited
30th September 2024 31st March 2024
I. ASSETS
1. Non-current assets
(i) Property, Plant & Equipment 2,652.34 2,659.55
(if) Financial Assets
(a) Investment. ' =
(b) Other financial assets 245.79 332.00
(iii) Other non current assets 52842 492.44
(iv) Deferred tax Asset (net) 197.88 3,624.43 213.14 3,697.13

2. Current assets
(i) Inventories 472 472
(ii) Financial Assets
(a) Trade receivables 12,329.45 12,420.20
(b) Cash and Cash Equivalents 1,105.62 2,028.87
(c) Other financial assets 3,106.54 1,81212
(iii) Other current assets 939.36 17,485.69 769.18 17,035.09

21,110.12 20,732.22
11 EQUITY AND LIABILITIES
A Equity
(a) Equity Share Capital 1,251.19 1,251.19
(b) Other Equity 10,469.22 11,720.41 9,997.67 11,248.86

B Liabilities
1. Non-current liabilities
(i) Financial liabilities
(a) Borrowings 525.69 538.29
(ii) Provisions 106.64 632.33 152.44 690.73

2. Current liabilities
(i) Financial liabilities
(a) Borrowings 2,362.13 2,807.58
(b) Trade payables
Total Outstanding dues to Micro enterprises
and small enterprises s =
Total Outstanding dues to creditors other than
Micro enterprises and small enterprises.
4,547.18 4,227.78
(c) Other financial liabilities 737.13 750.77
(ii) Other current liabilities 740.21 787.95
(iii) Provisions 370.73 8,757.38 218.55 8,792.63

21,110.12 20,732.22

Notes:
Audit Committee and
1 The above financial results for the Quarter ended and Half Year ended 30th September, 2024 have been reviewed by the
were approved by the Board of Directors of the Company at their respective meetings held on 7th November, 2024
financial results of the
2 This statement is as per regulation 33 of the SEBI (Listing obligations and disclosure Requirements) Regulations, 2015. These
133 of the Companies Act, 2013 (“the act")
Company were prepared in accordance with the indian Accounting Standards prescribed under section
read with relevant rules issued there under ("Ind AS") and other accounting principles generally accepted in India and guidelines issued by the
Securities and Exchange Boardof India ("SEBI").
project, for which bills have been
3 Exceptional Item of Rs. 39.26 Lakhs consists of expenditure pertaining to the previous periods for the Davanagere
received and accounted during the Quarter, pursuant to a retrospective approval received in the project.
by the sessions court,
4 Fixed Assets of the company with gross block value of Rs.838.69 Lakhs have been subjected to an Ad-interim attachment
on the application by the Govt. of. AP. The court has ordered the company prohibiting the transfer or alienating the
Vijayawada dt: 08-04-2024
listed properties till further orders.
period.
5 Corresponding quarter/Year figures have been re-grouped /re-classified wherever necessary to confirm to the classification of the current

Place: Hyderabad T. Gopichand

Date : 07-11-2024 Chairman & Managing Director
DIN : 00107886
TERA SOFTWARE LIMITED
CONSOLIDATED CASH FLOW STATEMENT FOR THE YEAR ENDED 30.09.2024 and 31.03.2024
Rupees in Lakhs
= Half Year Ended Year Ended
Particulars
30.09.2024 31.03.2024
A. Cash flow from operating activities
Net Profit / (Loss) before tax as per Profit & Loss Statement 580.96 613.23

Adjustments for:
Depreciation and amortisation 7.21 14.98
Sundry Credit Balances Written Back - -
Interest Income (26.13), (65.47)
Bad Debts Written Off 57.08
Finance Cost 177.61 285.86
Advances Written off - -
Exceptional Item 139.47
Changes in Assets and Liabilities:
Trade receivables 125.43 32291
Other Financial Assets and Other Assets 24.51 (24.73),
Other Non Current Assets -35.98 12.36
Other Financial Assets (1,294.42) (1,152.86)
Other Current Assets -170.18 175.43
Inventories = 7.56
Trade Payables 319.40 (420.85)
Long Term Provisions (48.59) (13.92)
Other Current Liabilities (47.74) (116.97)
Short Term Provisions 170.23 174.32
Other Financial Liabilities 48.61 (71.16)
Cash generated from operations (169.08) (62.75)
Income tax paid 136.86 205.72
Net cash flow from operating activities (A) (305.94) (268.47)’
B. Cash flow from investing acti
Property, Plant & Equipment (7.21)] (14.98)
Sale of Land - |
Interest Income 26.13 65.47
Net cash flow from Investing activities (B) 18.92 50.49
C. Cash flow from financing activities
Short Term Barrowings(Net) -445.45 876.07
Long Term Borrowings -12.60 54.55
Interest Paid (177.61) (285.86)
Net cash flow from Financing activities (C) (635.66)| 644.76
Net increase in Cash and cash equivalents (A+B+C) (922.68) 426.78
Opening balance of Cash and cash equivalents 2,027.57 1,600.81
Closing balance of Cash and cash equivalents 1,104.90 2,027.59
Components of Cash and Cash Equivalents
Cash and cheques on Hand 9.90 9.47
Balances with Banks
-On Current Accounts 4.03 1,512.43
-On Deposit Accounts 1,090.97 505.67
Cash and cash Equivalent as per Note 7 1,104.90 2,027.57

Place: Hyderabad T. Gopichand

Date : 07-11-2024 Chairman & Managing Director

DIN : 00107886