Tera Software Ltd. — Interim / Quarterly Report 2025

Nov 11, 2025

TERA SOFTWARE LIMITED

Date: November Ll,2O25

BSE Limited	National Stock Exchange of India Limited
P.J. Towers, Dalal Street,	Exchange PIaza, Bandar Kurla Complex
Mumbai - 4OOOO1	Bandra (E ), Mumbai - 4OOO51
Scrio: 533982	Svmbol: TERASOFT

Sub: Outcome of Board Meeting of the Company held on November LL,2025 - Reg.

Ref: Regulation 3O and other applicable regulations of SEBI (Listing Obligations and Disclosure Requirementsf Regulations, 2O15.

This is to inform you that, the Board of Directors of the Company at their meeting held today i.e. T\resday, November 1L,2025 at the Registered Office of the Company situated at Plot No.1107, Road No.55, Jubilee Hills, Hyderabad-500033, Telangana, India, has approved the Un-Audited Financial Results (Standalone & Consolidated) for the Quarter and Half-Year ended September 30,2025 alongwith Limited Review Report.

The Results will be published in the newspapers in terms of Regulation 47(1Xb) of SEBI (LODR) Regulations, 2015 in due course.

The full format of the financial Results shall be available on the website of the Stock Exchanges where equity shares of the Company are listed i.e. https: / /www.bseindia. com/, https: / /www.nseindia. com / and on Company's website: https: / /www.terasoftware.com/ .

Board Meeting commenced at 15:30 hours and concluded at 19:30 hours.

Kindly take the above information on your record.

Yours faithfully, For TERA SOFTWARE LIMITED

-{.\l>- CH. MALLIKAR-'UNA Company Secretary & Compliance Officer Mem. No. A47545

TERA SOFTWARE LIMITED CIN L72200TG1994PLC018391 ENTERPRISED EXECUTED AN EXECUTED AND STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30TH SEPTEMBER 2025
STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF

						Rs. in Lakhs
		QUARTER ENDED			Half Year Ended
PARTICULARS	30-09-2025	30-06-2025	30-09-2024	30-09-2025	30-09-2024	31-03-2025
	Unaudited	Unaudited	Unaudited	Unaudited	Unaudited	Audited
1. Income from Operations
(a) Net Sales /Income from operations (net of excise
duty)	7,143.25	3,274.04	2,534.13	10,417.29	4,980.23	10,725.59
(b) Other operating Income					38.79	38.79
(c) Other Income	95.24	94.15	100.86	189.39	195.26	406.11
Total Income from Operations (net)	7,238.49	3,368.19	2,634.99	10,606.68	5,214.28	11,170.49
2. Expenses
Purchases
Changes in inventories of finished goods, work-in-
progress and stock in trade						4.72
Technical & Operation expense	5,378.86	1,908.21	1,805.35	7,286.97	3,448.17	7,424.21
Employee benefit expense	625.74	539.20	446.33	1,164.95	898.20	1,840.15
Finance costs	160.29	199.55	110.63	359.82	177.57	379.18
Depreciation & amortisation expense	17.40	11.28	3.60	28.68	7.21	13.59
Other Expenses	172.64	75.92	51.13	248.56	97.91	266.44
Total Expenses	6,354.93	2,734.16	2,417.04	9,088.98	4,629.06	9,928.29
3. Profit/(Loss) from ordinary activities but before
Exceptional Items (1-2)	883.56	634.03	217.95	1,517.70	585.22	1,242.20
4.Add: Exceptional Items					35.00	35.00
4. Less: Exceptional Items		$\blacksquare$	39.26	٠	39.26	39.26
5. Profit/(Loss) from ordinary activities before tax (3-
4)	883.56	634.03	178.69	1,517.70	580.96	1,237.94
6. Tax expense
1) Current Tax	226.34	164.66	48.34	391.00	151.22	307.30
2) Tax Expenses relating to Earlier years						(6.56)
3) Deferred Tax	0.94	3.96	4.67	4.90	29.62	(4.88)
7. Profit/(Loss) from ordinary activities after tax (5-6)
	656.28	465.41	125.67	1,121.80	400.11	942.08
8. Extraordinary items (net of tax Rs expense ___
Lakhs)		٠	٠
9. Net Profit/(Loss) before Other comprehensive
income (7-8)	656.28	465.41	125.67	1,121.80	400.11	942.08
10. Other Comprehensive Income
Add: (i) Items that will be reclassified to profit or loss
	8.69	(16.66)	9.25	(7.97)	57.06	71.91
Less: (ii) Income Tax relating to items that will be
reclassified to profit or loss 11. Net Profit/(Loss) for the period (9-10)	(2.19)	4.19	(2.33)	2.01	(14.36)	(18.10)
	662.78	452.94	132.60	1,115.84	471.53	995.89
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	1,251.19
Reserves (excluding Revaluation Reserve as per the
Balance Sheet of previous accounting year) Earning Per equity share (for continuing operations):						10,993.81
(1) Basic	5.25	3.72	1.00	8.97	3.20	7.53
(2) Diluted	5.25	3.72	1.00	8.97	3.20	7.53
Earning Per equity share (for discontinued &
Continuing operations):
(1) Basic	5.25	3.72	1.00	8.97	3.20	7.53
(2) Diluted	5.25	3.72	1.00	8.97	3.20	7.53

For TERA SOFTWARE LIMITED

$\overline{\mathcal{L}}$

TERA SOFTWARE LIMITED CEN SOFTWARE EINITED
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
PARTICULARS		QUARTER ENDED			Half Year Ended
	30-09-2025	30-06-2025	30-09-2024	30-09-2025	30-09-2024	31-03-2025
	Unaudited	Unaudited	Unaudited	Unaudited	Unaudited	Audited
1. Segment Revenue
a) Integrated Solutions Division						324.26
b) Technical Division	2,086.70	1,632.24	1,506.12	3,718.95	2,981.54	5,965.94
c) Projects Division	5,056.54	1,641.80	1,028.01	6,698.34	2,037.48	4,474.19
Net sales/Income from operations	7,143.24	3,274.04	2,534.13	10,417.29	5,019.02	10,764.39
2. Segment Results [Profit / (Loss) before Tax and
Interest from each Segment]
a) Integrated Solutions Division						4.90
b) Technical Division	88.66	96.48	57.15	185.14	109.11	304.92
c) Projects Division	1,059.74	814.34	251.64	1,874.08	654.76	1,481.67
Total	1,148.40	910.82	308.79	2,059.22	763.87	1,791.49
Less: i) Interest Expenses	160.29	199.55	110.63	359.82	177.57	379.18
ii) Un-allocable expenditure (Net)	199.79	171.39	81.07	371.10	196.34	576.22
Add: Interest and Other Income	95.24	94.15	100.86	189.39	195.26	406.11
Total Profit/(Loss) Before Exceptional items	883.56	634.03	217.95	1,517.69	585.22	1,242.21
Exceptional Item: Add					35.00	35.00
Less: Total Profit/(Loss) after Exceptional items			39.26		39.26	39.26
	883.56	634.03	178.69	1,517.69	580.95	1,237.94
Segment Assets Integrated Solutions Division	14.25	16.14
Technical Division	2,243.72	1,627.28	1,730.48	14.25 2,243.72		16.14
Projects Division	18,818.25	14,302.18	13,128.29	18,818.25	1,730.48 13,128.29	1,136.48 13,202.12
Unallocable	4.391.86	4,979.18	4,579.75	4,391.86	4,579.75	4,600.26
Total	25,468.08	20,924.78	19,438.52	25,468.08	19,438.52	18,955.00
Segment Liabilities
Integrated Solutions Division	356.14	343.09	336.07	356.14	336.07	343.26
Technical Division	1,572.38	1,189.73	1,164.32	1,572.38	1,164.32	682.68
Projects Division	5,278.28	2,161.08	1,727.60	5,278.28	1,727.60	2,216.60
Unallocable	18,261.28	17,230.88	16,210.53	18,261.28	16,210.53	15,712.46
Total	25,468.08	20,924.78	19,438.52	25,468.08	19,438.52	18,955.00
(Segment Assets - Liabilities)
Integrated Solutions Division	(341.89)	(326.95)	(336.07)	(341.89)	(336.07)	(327.12)
Technical Division	671.34	437.55	566.16	671.34	566.16	453.80
Projects Division	13,539.97	12,141.10	11,400.69	13,539.97	11,400.69	10,985.52
Unallocable	(13,869.42)	(12, 251.70)	(11, 630.78)	(13,869.42)	(11, 630.78)	(11, 112.20)
Total			٠		$\blacksquare$

For TERA SOFTWARE LIMITED Chairman and Managing Director

STATEMENT OF ASSETS AND LIABILITIES

	Half Year Ended		Year Ended
Particulars	Unudited		Audited
		30-09-2025		31-03-2025
I. ASSETS
1. Non-current assets
(i) Property, Plant & Equipment	2,869.12		2,653.45
(ii) Financial Assets
(a) Investment	0.74		0.74
(b) Other financial assets	282.70		225.81
(iii) Other non current assets	577.22		543.32
(iv) Deferred tax Asset (net)	197.04	3,926.82	199.93	3,623.25
2. Current assets
(i) Inventories
(ii) Financial Assets
(a) Trade receivables	14,057.99		13,611.74
(b) Cash and Cash Equivalents	627.28		1,038.56
(c) Other financial assets	7,671.70		1,137.49
(iii) Other current assets	2,721.30	25,078.27	1,919.40	17,707.19
		29,005.08		21,330.45
II EQUITY AND LIABILITIES
A Equity
(a) Equity Share Capital	1,251.19		1,251.19
(b) Other Equity	12,109.53	13,360.72	10,993.81	12,245.00
B Liabilities
1. Non-current liabilities
(i) Financial liabilities
(a) Borrowings	541.09		132.24
(ii) Provisions	157.69	698.78	142.40	274.64
2. Current liabilities
(i) Financial liabilities
(a) Borrowings	2,352.58		1,860.44
(b) Trade payables
Total Outstanding dues to Micro enterprises and small
enterprises Total Outstanding dues to creditors other than Micro
enterprises and small enterprises
	10,154.60		5,089.63
(c) Other financial liabilities	991.98		760.70
(ii) Other current liabilities	736.62		782.37
(iii) Provisions	709.80	14,945.58	317.66	8,810.80
		29,005.08		21,330.45

Notes:

1 The above financial results for the Quarter and Half Year Ended 30th September, 2025 have been reviewed by the Audit Committee and were approved by the Board of Directors of the Company at their respective meetings held on 11-11-2025

2 This statement is as per regulation 33 of the SEBI (Listing obligations and disclosure Requirements) Regulations, 2015. These financial results of the Company were prepared in accordance with the Indian Accounting Standards prescribed under section 133 of the Companies Act, 2013 ("the act") 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").

3 Corresponding quarter/Year figures have been re-grouped /re-classified wherever necessary to confirm to the classification of the current period.

For Tera Software Limited

Place: Hyderabad Date: 11-11-2025

RE LIMITED For TERA SOFTWA

T. Gopichand Chairman & Managing Director DIN: 00107886

TERA SOFTWARE LIMITED

CASH FLOW STATEMENT for The Half Year Ended 30-09-2025 and Year Ended 31-03-2025

		Rupees in Lakhs
Particulars	Half Year Ended	Year Ended
	30-09-2025	31-03-2025
A. Cash flow from operating activities
Net Profit / (Loss) before tax as per Profit & Loss Statement	1,517.70	1,237.94
Adjustments for:
Depreciation and amortisation	28.68	13.59
Sundry Credit Balances Written Back
Interest Income	(21.22)	(70.23)
Bad Debts Written Off		(38.79)
Finance Cost	359.82	379.18
Advances Written off		4.50
SLA Deductions
CSR Expenditure		(5.33)
Exchange Fluctuations	7.33	2.77
Exceptional Credit Loss	21.25	2.55
Changes in Assets and Liabilities:
Trade receivables	(474.83)	(1, 149.28)
Other Financial Assets and Other Assets	(6,534.20)	34.16
Other Non Current Assets	$-33.90$	(50.88)
Other Financial Assets	(56.89)	674.63
Other Current Assets	$-801.90$	(1,322.84)
Inventories		4.72
Trade Payables	5,064.96	954.10
Long Term Provisions	15.85	61.87
Other Current Liabilities	(45.75)	(5.57)
Short Term Provisions	1.13	(2.47)
Other Financial Liabilities	222.63	(27.78)
Cash generated from operations	(729.34)	696.83
Income tax paid		16.20
Net cash flow from operating activities (A)	(729.34)	680.63
B. Cash flow from investing activities
Property, Plant & Equipment	(244.34)	(7.50)
Sale of Land
Interest Income	21.22	70.23
Net cash flow from Investing activities (B)	(223.12)	62.73
C. Cash flow from financing activities
Short Term Barrowings(Net)	492.14	(947.14)
Long Term Borrowings	408.85	(406.05)
Interest Paid	(359.82)	(379.18)
Net cash flow from Financing activities (C)	541.17	(1,732.37)
Net increase in Cash and cash equivalents (A+B+C)	(411.29)	(989.01)
Opening balance of Cash and cash equivalents	1,038.56	2,027.57
Closing balance of Cash and cash equivalents	627.27	1,038.57
Components of Cash and Cash Equivalents
Cash and cheques on Hand	9.31	9.48
Balances with Banks
-On Current Accounts	4.43
-On Deposit Accounts		3.20
Cash and cash Equivalent as per Note 7	613.53	1,025.88
	627.27	1,038.56

For Tera Software Limited

T. Gopichand Chairman & Managing Director DIN: 00107886

Place: Hyderabad Date: 11-11-2025

Ofl: # 8-3-704711-B, Rama Apts. Srinagar Colony, Hyderabad -73. Tel :040-49520055 e-mail : ca.narven@gmail.com ram an a (9, can arve n . com

LIMITED REVIEW REPORT

LIMITED REVIEW REPORT on Unaudited Standalone Financial Resutts for the half vear end"d 3oth september. 2025 0f the companv Pursuant to the Resulation 33 0f the sEBl (Listine

To the Board of Directors of Tera Sofiware Limited

We have reviewed the accompanying statement of unaudited standalone financial resultsofM/s. TERA SOFTWARE LIMITED, for the Quarter ended 30th September 2025 and year to date results for the period 01't April 2025 to 30t' September 202S,being submitted by thedompany pursuant to the requirements of regulation 33 of the SEBI [Listing Obligations and Disclosure Requirements)Regulation,20l5 [as amended) including relevant circulars issued by the SEBI from time to time.

This Statement 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 ['lnd AS 34'J, prescribed under Section 133 of the Companies Act,20L3 ('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 Ac! 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 expre'ss an audit opinion.

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 Discloru.. nuq'uir.;]][i Regulations, zoLS (as amended) including the manner in which it is to be disclosed, or that it contains any material misstatement.

Place: Hyderabad Date: L7/1L/2025

:005905S

G V Ramana Partner M.no.O25995 UDIN:2 502 599SBMIKCA1055

for Narven Assoclates Chartered Accountants

TERA SOFTWARE LIMITED CIN L72200TG1994PLC018391 #8-2-293/82/A/1107, Plot no 1107, Road no 55, Jubilee Hills, Hyderabad-33.
STATEMENT OF CONSOLIDATED UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED 30TH SEPTEMBER 2025

						Rs. in Lakhs
		QUARTER ENDED		Half Year Ended		Year Ended
PARTICULARS	30-09-2025	30-06-2025	30-09-2024	30-09-2025	30-09-2024	31-03-2025
	Unaudited	Unaudited	Unaudited	Unaudited	Unaudited	Audited
1. Income from Operations (a) Net Sales /Income from operations (net of excise
duty)	7,143.25	3,274.04	2,534.13	10,417.29	4,980.23	10,725.59
(b) Other operating Income					38.79	38.79
(c) Other Income	95.24	94.15	100.86	189.39	195.26	406.11
Total Income from Operations (net)	7,238.49	3,368.19	2,634.99	10,606.68	5,214.28	11,170.49
2. Expenses
Purchases
Changes in inventories of finished goods, work-in-
progress and stock in trade						4.72
Technical & Operation expense	5,378.86	1,908.21 539.20	1,805.35 446.33	7,286.97 1,164.95	3,448.17 898.20	7,424.21 1,840.15
Employee benefit expense	625.74 160.29	199.55	110.63	359.82	177.57	379.18
Finance costs	17.40	11.28	3.60	28.68	7.21	13.59
Depreciation & amortisation expense Other Expenses	172.64	76.17	51.13	248.81	97.91	267.03
Total Expenses	6,354.93	2,734.41	2,417.04	9,089.23	4,629.06	9,928.88
3. Profit/(Loss) from ordinary activities but before
Exceptional Items (1-2)	883.56	633.78	217.95	1,517.45	585.22	1,241.61
4.Add: Exceptional Items					35.00	35.00
4. Less: Exceptional Items		٠	39.26	٠	39.26	39.26
5. Profit/(Loss) from ordinary activities before tax (3-
4)	883.56	633.78	178.69	1,517.45	580.96	1,237.35
6. Tax expense
1) Current Tax	226.34	164.66	48.34	391.00	151.22	307.30
2) Tax Expenses relating to Earlier years						(6.56)
3) Deferred Tax	0.94	3.96	4.67	4.90	29.62	(4.88)
7. Profit/(Loss) from ordinary activities after tax (5-6)	656.28	465.16	125.67	1,121.55	400.12	941.49
8. Extraordinary items (net of tax Rs expense __
Lakhs)
9. Net Profit/(Loss) before Other comprehensive	656.28	465.16	125.67	1,121.55	400.12	941.49
income (7-8) 10. Other Comprehensive Income
Add: (i) Items that will be reclassified to profit or loss
	8.69	(16.66)	9.25	(7.97)	57.06	71.91
Less: (ii) Income Tax relating to items that will be
reclassified to profit or loss	(2.19)	4.19	(2.33)	2.01	(14.36)	(18.10)
11. Net Profit/(Loss) for the period (9-10)	662.78	452.69	132.60	1,115.59	471.54	995.30
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	1,251.19
Reserves (excluding Revaluation Reserve as per the
Balance Sheet of previous accounting year)						10,992.72
Earning Per equity share (for continuing operations):
(1) Basic	5.25	3.72	1.00	8.96	3.20	7.52
(2) Diluted	5.25	3.72	1.00	8.96	3.20	7.52
Earning Per equity share (for discontinued &
Continuing operations):
(1) Basic	5.25	3.72	1.00	8.96	3.20	7.52
(2) Diluted	5.25	3.72	1.00	8.96	3.20	7.52

For TERA SOFTWARE LIMITED

Fland

TERA SOFTWARE LIMITED CIN L72200TG1994PLC018391 #8-2-293/82/A/1107, Plot no 1107, Road no 55, Jubilee Hills, Hyderabad-33.
CONSOLIDATED SEGMENT WISE REVENUE AND RESULTS

						Rs. in Lakhs
PARTICULARS		QUARTER ENDED			Half Year Ended
	30-09-2025	30-06-2025	30-09-2024	30-09-2025	30-09-2024	31-03-2025
	Unaudited	Unaudited	Unaudited	Unaudited	Unaudited	Audited
1. Segment Revenue
a) Integrated Solutions Division						324.26
b) Technical Division	2,086.70	1,632.24	1,506.12	3,718.95	2,981.54	5,965.94
c) Projects Division	5,056.54	1,641.80	1,028.01	6,698.34	2,037.48	4,474.19
Net sales/Income from operations	7,143.24	3,274.04	2,534.13	10,417.29	5,019.02	10,764.39
2. Segment Results [Profit / (Loss) before Tax and
Interest from each Segment]
a) Integrated Solutions Division						4.90
b) Technical Division	88.66	96.48	57.15	185.14	109.11	304.92
c) Projects Division	1,059.74	814.34	251.64	1,874.08	654.76	1,481.67
Total	1,148.40	910.82	308.79	2,059.22	763.87	1,791.49
Less: i) Interest Expenses	160.29	199.55	110.63	359.82	177.57	379.18
ii) Un-allocable expenditure (Net)	199.79	171.64	81.07	371.34	196.34	576.81
Add: Interest and Other Income	95.24	94.15	100.86	189.39	195.26	406.11
Total Profit/(Loss) Before Exceptional items	883.56	633.78	217.95	1,517.45	585.22	1,241.62
Exceptional Item: Add					35.00	35.00
Less:			39.26		39.26	39.26
Total Profit/(Loss) after Exceptional items	883.56	633.78	178.69	1,517.45	580.95	1,237.35
Segment Assets
Integrated Solutions Division	14.25	16.14		14.25		16.14
Technical Division	2,243.72	1,627.28	1,730.48	2,243.72	1,730.48	1,136.48
Projects Division	18,818.25	14,302.18	13,128.29	18,818.25	13,128.29	13,202.12
Unallocable	4,391.12	4,978.44	4,579.01	4,391.12	4,579.01	4,600.51
Total	25,467.34	20,924.04	19,437.78	25,467.34	19,437.78	18,955.25
Segment Liabilities		343.09
Integrated Solutions Division Technical Division	356.14 1,572.38	1,189.73	336.07 1,164.32	356.14 1,572.38	336.07 1,164.32	343.26 682.68
Projects Division	5,278.28	2,161.08				2,216.60
Unallocable	18,260.54	17,230.14	1,727.60 16,209.79	5,278.28 18,260.54	1,727.60 16,209.79	15,712.71
Total	25,467.34	20,924.04	19,437.78	25,467.34	19,437.78	18,955.25
(Segment Assets - Liabilities)
Integrated Solutions Division	(341.89)	(326.95)	(336.07)	(341.89)	(336.07)	(327.12)
Technical Division	671.34	437.55	566.16	671.34	566.16	453.80
Projects Division	13,539.97	12,141.10	11,400.69	13,539.97	11,400.69	10,985.52
Unallocable	(13,869.42)	(12, 251.70)	(11, 630.78)	(13,869.42)	(11, 630.78)	(11, 112.20)
Total			$\blacksquare$	w.

RE LIMITED For TERA SOFTW

CONSOLIDATED STATEMENT OF ASSETS AND LIABILITIES

	Half Year Ended		Year Ended
Particulars	Unudited		Audited
	30-09-2025		31-03-2025
I. ASSETS
1. Non-current assets
(i) Property, Plant & Equipment	2,869.12		2,653.45
(ii) Financial Assets
(a) Investment
(b) Other financial assets	282.70		225.81
(iii) Other non current assets	577.22		543.32
(iv) Deferred tax Asset (net)	197.04	3,926.08	199.93	3,622.51
2. Current assets
(i) Inventories
(ii) Financial Assets
(a) Trade receivables	14,057.99		13,611.74
(b) Cash and Cash Equivalents	627.69		1,038.97
(c) Other financial assets	7,671.70		1,137.49
(iii) Other current assets	2,721.30	25,078.68	1,919.40	17,707.60
		29,004.75		21,330.12
II EQUITY AND LIABILITIES
A Equity
(a) Equity Share Capital	1,251.19		1,251.19
(b) Other Equity	12,108.19		10,992.72
(C) Minority Interest	0.26	13,359.64	0.26	12,244.17
B Liabilities
1. Non-current liabilities
(i) Financial liabilities
(a) Borrowings (ii) Provisions	541.09 157.69	698.78	132.24 142.40	274.64
2. Current liabilities
(i) Financial liabilities
(a) Borrowings	2,352.58		1,860.44
(b) Trade payables
Total Outstanding dues to Micro enterprises and small
enterprises
Total Outstanding dues to creditors other than Micro
enterprises and small enterprises
	10,154.60		5,089.63
(c) Other financial liabilities	992.73		761.20
(ii) Other current liabilities	736.62		782.37
(iii) Provisions	709.80	14,946.33	317.66	8,811.30
		29.004.75
				21.330.12

Notes:

1 The above Consolidated financial results for the Quarter and Half Year Ended 30th September, 2025 have been reviewed by the Audit Committee and were approved by the Board of Directors of the Company at their respective meetings held on 11-11-2025

2 This statement is as per regulation 33 of the SEBI (Listing obligations and disclosure Requirements) Regulations, 2015. These financial results of the Company were prepared in accordance with the Indian Accounting Standards prescribed under section 133 of the Companies Act, 2013 ("the act") 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").

3 Corresponding quarter/Year figures have been re-grouped /re-classified wherever necessary to confirm to the classification of the current period.

$\bullet$

Place: Hyderabad Date: 11-11-2025

ARE LIMITED For TERA SOFTW

For Tera Software Limited

T. Gopichand Chairman & Managing Director DIN: 00107886

Chairman and Managing Director

TERA SOFTWARE LIMITED

CONSOLIDATED CASH FLOW STATEMENT FOR THE HALF YEAR ENDED 30-09-2025 and YEAR ENDED 31-03-2025

Rupees in Lakhs
Particulars	Half Year Ended	Year Ended
	30-09-2025	31-03-2025
A. Cash flow from operating activities
Net Profit / (Loss) before tax as per Profit & Loss Statement	1,517.45	1,237.35
Adjustments for:
Depreciation and amortisation	28.68	13.59
Sundry Credit Balances Written Back
Interest Income	(21.22)	(70.23)
Bad Debts Written Off		(38.79)
Finance Cost	359.82	379.18
Advances Written off		4.50
SLA Deductions
CSR Expenditure		(5.33)
Exchange Fluctuations	7.33	2.77
Exceptional Credit Loss	21.25	2.55
Changes in Assets and Liabilities:
Trade receivables	(474.83)	(1, 149.28)
Other Financial Assets and Other Assets	(6,534.20)	97.93
Other Non Current Assets	(33.90)	(50.88)
Other Financial Assets Other Current Assets	(56.89)	674.63
Inventories	$-801.90$	(1,321.80)
Trade Payables		4.72
Long Term Provisions	5,064.96 15.85	816.23 10.26
Other Current Liabilities	(45.50)	(5.57)
Short Term Provisions	1.13	(2.47)
Other Financial Liabilities	222.64	97.87
Cash generated from operations	(729.33)	697.22
Income tax paid		16.20
Net cash flow from operating activities (A)	(729.33)	681.02
B. Cash flow from investing activities
Property, Plant & Equipment	(244.34)	(7.50)
Sale of Land
Interest Income	21.22	70.23
Net cash flow from Investing activities (B)	(223.12)	62.73
C. Cash flow from financing activities
Short Term Barrowings(Net)	492.14	(947.14)
Long Term Borrowings	408.85	(406.05)
Interest Paid	(359.82)	(379.18)
Net cash flow from Financing activities (C)	541.17	(1,732.37)
Net increase in Cash and cash equivalents (A+B+C)	(411.28)	(988.62)
Opening balance of Cash and cash equivalents	1,038.96	2,027.57
Closing balance of Cash and cash equivalents	627.68	1,038.96
Components of Cash and Cash Equivalents
Cash and cheques on Hand	9.31	9.46
Balances with Banks
-On Current Accounts	4.84	3.62
-On Deposit Accounts	613.53	1,025.88
Cash and cash Equivalent as per Note 7	627.68	1,038.96

For Tera Software Limited

T. Gopichand Chairman & Managing Director DIN: 00107886

Place: Hyderabad Date: 11-11-2025

Srinagar Colony, Hyderabad -73. Te[ :040-49520055 e-mail : ca.narven(qrgmail.com ramana(qcanarven. com

LIMITED REVIEW REPORT

LIMITED REVIEW REPORT on Unaudited Consolidated Financial Results for the half vear ended 30th September, 2025 of the Companv Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirementsl Regulations,2ol5

To The Board of directors, TERA SOFTWARE LIMITED Hyderabad.

We have reviewed the accompanying statement of unaudited Consolidated financial results of M/s TERA SOFTWARE LIMITED, ("the Company") and its subsidiaries (the company and its. subsidiaries together referred to as ("the Group") for the half year ended on September 30, 2025. 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.

We conducted our review in accordance with the Standard on Review Engagement (SRE) 2410, Review of interim financial information issued by the lnstitute of Chartered Accountants of lndia. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statements 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.

Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results, prepared in accordance with the recognition and measurement principles laid down in lnd AS 34, prescribed under Section 133 of the Act, and other accounting principles generalty accepted in lndia, has not disctosed 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 have also performed procedures in accordance with circular issued by SEBI under Regulation 33(8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations , 20L5, amended to the extent applicable.

The Statement includes the results of the following entities:

Name of the Company	oal^+i^h
TS lnnovations Private Limited	lndian Subsidiary

Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited consolidated financia! results, prepared in accordance with the recognition and measurement principles laid down in the aforesaid accounting standards and other accounting principles generally accepted in tndia, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement.

Our Conclusion is not modified in respect of this matter.

The consotidated Unaudited Financial results inctude the lnterim Audited Financials of M/s. TS lnnovations Private Limited, whose financial statements and other financial information have been reviewed by us, whose financial statements reflect total assets of Rs.0.41 lakhs as at 30th September,2025, and Net Liabilities of Rs.0.34 lakhs as at 30th September, 2025 in the consolidated balance sheet and total revenues of Rs. Nil, total accumulated loss of Rs.1.34 lakhs as at 3oth September,2OZS as considered in the consolldated financial statements. These financial results/statements and other financial information have been reviewed us whose reports have been furnished to us by the Management. Our opinion, in so far as it relates to the affairs of these subsidiaries, is based solely on our review.

For Narven Associates Chartered Accountants Firm Regn. No:0059055

M.No.:025955 UDIN : 250259958M !KC89225

Place: Hyderaba! Date: LL-LL-2O25 Partner