Tera Software Ltd. — Interim / Quarterly Report 2025

Feb 10, 2026

TERA SOFTWARE LIMITED

Date: February tO,2026

Scrip:533982 Symbol: TERASOFT
Mumbai- 400001 Bandra (E ), Mumbai- 400051
P.J. Towers, Dalal Street Exchange Plaza, Bandar Kurla Complex
BSE Limited National Stock Exchange of lndia Limited

Dear Sir/Madam,

Sub: Un-Audited Financial Resutts for the Quarter ended December 3L,ZO2S.

Ref: Regulation 30, 33 and 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. Tuesday, February, 2026 at the Registered Office of the Company situated at Plot No.1107, Road No.55, Jubllee Hills, Hyderabad-500033, Telangana, lndia, has approved the Un-Audited Standalone & Consolidated Financial Results for the Quarter ended December 3L,2025 along with Limited Review Report as attached.

Board Meeting commenced at 04:00 p.m. and concluded at 8:00 p.m.

Kindly take the above information on your record.

You.rs faithfully, For TERA SOFTWARE LIMITED

A-b^

MALLIKARJUNA Digitally signed by CHINI MALLIKARJUNA DN: cn=CHINI MALLIKARJUNA c=IN o=Personal Reason: I am the author of this document Location:

CH. MAILIKARJUNA Company Secretary & Compliance Officer Mem. No. A47545 GST : 36AABCT1332L1ZF I PAN: AABCT1332L I CIN : L72200TG1994PLC018391 CHINI Date: 2026-02-10 20:02+05:30

Srinagar Colony, Hyderabad -73. Tel :040-49520055 e-mail : ca.narven(r-'gmail.com ramana@-canarven.com

LIMITED REVIEW REPORT

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, fo. it. Quarter ended 31't December 2025 and year to date results for the period 01\$ April zo25 to 31't December 2025,being submitted by the company pursuant to the requirements of regulation 33 of the sEBI [Listing obligations and Disclosure R.qui..rn.nts) Regulation,20l5 (as amended) includingrelevantcirculars issuedbythe 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 aciordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Finaniial reporting ('lnd AS 34'), prescribed under section 133 of the cimpanies Act,20L3 ('the Act'), read with relevant rules issued there under and other accounting principles generally accepted in India. our responsibility is to express ^aconclusion on the Statement based on our review'

We conducted our review of the Statement in accordance with the Standard on Review Engagement (SRE) Z4lO,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 matterg and applying- analytical and other review procedures' A review is substantially leis i, r.op. than an audilconducted in accordance with the standards on Auditing specified under section 143[10J of the Act and consequently, does not enable us to obtain assuranqe that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion'

Based on our reyiew 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 Iaid 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 -inneiin which it is to be disclose4 or that it contains any material misstatement.

for Narven Associates Chartered Accountants FRN:0059055

Place: Hyderabad Date:10/0212026

M.no.025995 UDIN: 2602S995TJV|EU99 14

TERA SOFTWARE LIMITED CIN L72200TG1994PLC018391 #8-2-293/82/A/1107, Plot no 1107, Road no 55, Jubilee Hills, Hyderabad-33.
STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 31ST DECEMBER 2025

						Rs. in Lakhs
	QUARTER ENDED			Nine Months Period Ended		Year Ended
PARTICULARS	31-12-2025	30-09-2025	31-12-2024	31-12-2025	31-12-2024	31-03-2025
	Unaudited	Unaudited	Unaudited	Unaudited	Unaudited	Audited
1. Income from Operations
(a) Net Sales /Income from operations (net of excise
duty)	5,913.52	7,143.25	2,388.88	16,330.81	7,369.11	10,725.59
(b) Other operating Income					38.79	38.79
(c) Other Income	97.39	95.24	108.12	286.79	303.37	406.11
Total Income from Operations (net)	6,010.91	7,238.49	2,497.00	16,617.60	7,711.27	11,170.49
2. Expenses
Purchases
Changes in inventories of finished goods, work-in-
progress and stock in trade			4.72		4.72	4.72
Technical & Operation expense	3,748.67	5,378.86	1,571.60	11,043.70	5,025.90	7,437.03
Employee benefit expense	1,062.56	625.74	457.41	2,227.51	1,355.62	1,840.15
Finance costs Depreciation & amortisation expense	193.41 20.81	160.29 17.40	112.41	553.24	289.97	379.18
Other Expenses	120.90	172.64	2.82 66.27	49.50 361.42	10.03 158.04	13.59 253.62
Total Expenses	5,146.35	6,354.93	2,215.23	14,235.37
3. Profit/(Loss) from ordinary activities but before					6,844.28	9,928.29
Exceptional Items (1-2)	864.56	883.56	281.77	2,382.23	866.99	1,242.20
4.Add: Exceptional Items					35.00	35.00
4. Less: Exceptional Items		٠			39.26	39.26
5. Profit/(Loss) from ordinary activities before tax (3-
4)	864.56	883.56	281.77	2,382.23	862.73	1,237.94
6. Tax expense
1) Current Tax	232.14	226.34	68.02	623.15	219.24	307.30
2) Tax Expenses relating to Earlier years			6.21		6.21	(6.56)
3) Deferred Tax	(4.59)	0.94	6.60	0.31	36.22	(4.88)
7. Profit/(Loss) from ordinary activities after tax (5-6)
	637.00	656.28	213.36	1,758.78	613.47	942.08
8. Extraordinary items (net of tax Rs expense __ Lakhs)
9. Net Profit/(Loss) before Other comprehensive
income (7-8)	637.00	656.28	213.36	1,758.78	613.47	942.08
10. Other Comprehensive Income
Add: (i) Items that will be reclassified to profit or loss
	49.97	8.69	9.34	42.01	66.40	71.91
Less: (ii) Income Tax relating to items that will be
reclassified to profit or loss	(12.58)	(2.19)	(2.35)	(10.57)	(16.71)	(18.10)
11. Net Profit/(Loss) for the period (9-10)	674.39	662.78	225.05	1,790.21	696.58	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)						12,245.00
Earning Per equity share (for continuing operations):
(1) Basic	5.09	5.25	1.71	14.06	4.90	7.53
(2) Diluted Earning Per equity share (for discontinued &	5.09	5.25	1.71	14.06	4.90	7.53
Continuing operations):
(1) Basic	5.09	5.25	1.71	14.06	4.90	7.53
(2) Diluted	5.09	5.25	1.71	14.06	4.90	7.53

TWARE LIMITED For TERA SOFT

Chairman and Managing Director

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			Nine Months Period Ended		Year Ended
PARTICULARS	31-12-2025	30-09-2025	31-12-2024	31-12-2025	31-12-2024	31-03-2025
	Unaudited	Unaudited	Unaudited	Unaudited	Unaudited	Audited
1. Segment Revenue
a) Integrated Solutions Division						324.26
b) Technical Division	2,254.15	2,086.70	1,495.23	5,973.09	4,476.77	5,965.94
c) Projects Division	3,659.37	5,056.55	893.65	10,357.72	2,931.13	4,474.19
Net sales/Income from operations	5,913.52	7,143.25	2,388.88	16,330.81	7,407.90	10,764.39
2. Segment Results [Profit / (Loss) before Tax and
Interest from each Segment]
a) Integrated Solutions Division						4.90
b) Technical Division	142.95	88.66	71.32	328.08	180.43	304.92
c) Projects Division	1,034.17	1,059.74	361.32	2,908.25	1,055.34	1,481.67
Total	1,177.12	1,148.40	432.64	3,236.33	1,235.77	1,791.49
Less: i) Interest Expenses	193.41	160.29	112.41	553.24	289.97	379.18
ii) Un-allocable expenditure (Net)	216.54	199.79	146.58	587.65	382.18	576.21
Add: Interest and Other Income	97.39	95.24	108.12	286.79	303.37	406.11
Total Profit/(Loss) Before Exceptional items	864.56	883.56	281.77	2,382.23	866.99	1,242.21
Exceptional Item: Add					35.00	35.00
Less:					39.26	39.26
Total Profit/(Loss) after Exceptional items	864.56	883.56	281.77	2,382.23	862.73	1,237.94
Segment Assets
Integrated Solutions Division	14.25	14.25		14.25		16.14
Technical Division	3,742.40	2,243.72	1,663.94	3,742.40	1,663.94	1,136.48
Projects Division	20,685.71	18,300.62	11,303.29	20,685.71	11,303.29	13,202.12
Unallocable	4,322.03	4,265.24	6,029.24	4,322.03	6,029.24	4,597.11
Total	28,764.39	24,823.83	18,996.47	28,764.39	18,996.47	18,951.85
Segment Liabilities
Integrated Solutions Division	360.66	356.14	343.43	360.66	343.43	343.26
Technical Division	2,064.43	2,226.59	980.20	2,064.43	980.20	682.68
Projects Division	5,569.23	4,013.58	2,114.54	5,569.23	2,114.54	2,250.25
Unallocable	20,770.07	18,227.52	15,558.30	20,770.07	15,558.30	15,675.66
Total	28,764.39	24,823.83	18,996.47	28,764.39	18,996.47	18,951.85
(Segment Assets - Liabilities)
Integrated Solutions Division	(346.41)	(341.89)	(343.43)	(346.41)	(343.43)	(327.12)
Technical Division	1,677.97	17.13	683.74	1,677.97	683.74	453.80
Projects Division	15,116.48	14,287.04	9,188.75	15,116.48	9,188.75	10,951.87
Unallocable	(16, 448.04)	(13,962.28)	(9,529.06)	(16, 448.04)	(9,529.06)	(11,078.55)
Total

Notes:

1 The above financial results for the Quarter ended and Nine Months Ended 31st December, 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 10-02-2026

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.

Place: Hyderabad Date: 10-02-2026

For Tera Software Limited

T. Gopichand Chairman & Managing Director DIN: 00107886

Srinagar Colony, Hyderabad -73. Tel :040-49520055 e-mail : ca.narven(argmail.com ramana@. canarven.com

LIMITED REVIEWREPORT

LIMITED REVIEW REPORT on Unaudited Consolidated Financial Results for the Nine months ended 31"t December. 2025 of the Comnany Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations.2ols

To The Board ofdirectors, 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 subsidiary (the company and its subsidiary together referred to as ("the Group") for the Nine months ended on December 31, 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) Z4]LO, 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 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 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, 201-5 (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(B) of the SEBI (Listing 0bligations and Disclosure Requirements) Regulations, 2015, amended to the extent applicable.

Name of the Company
TS Innovations Private Limited	Indian Subsidiary

The Statement includes the results of the following 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 financial results, prepared in accordance with the recognition and measurement principles laid down in the aforesaid accounting standards and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed intermi of Regllatio, gg of thu SEBI (Listing obligations and Disclosure Requirements) Regulations,20LS 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 consolidated Unaudited Financial results include the Interim Audited Financials of M/s. TS Innovations Private Limited, whose financial statements and other financial information have been reviewed by us, whose financial statements reflect total assets of Rs. 0.33 lakhs as at 31,t December, 2025, and Net Liabilities of Rs. 0.42 lakhs as at 3tst December, 2025 in the consolidated balance sheet and total revenues of Rs. Nil, total accumulated loss of Rs. 1.42 lakhs for the period ended at 31st December, 2025 as considered in the consolidated financial statements. These financial results/statements and other financial information have been reviewed by us whose reports have been furnished to us by the Management. Our opinion, in so far as it relates to the affairs of these subsidiary, is based rotuly on our review.

For Narven Associates Chartered Accountants Firm Regn. No:059055

M.No.0Z5995 UDIN:2602 5995FCEKEA2820

Place: Hyderabad Date:10/02/2026

TERA SOFTWARE LIMITED
CIN L72200TG1994PLC018391 ال المساعدة المساعدة المساعدة المساعدة
1924-33/82/A/1107, Plot no 1107, Road no 55, Jubilee Hills, Hyderabad-33.
1925 STATEMENT OF CONSOLIDATED UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 31ST DECEMBER

				Nine Months Period Ended		Year Ended
		QUARTER ENDED			31-12-2024	31-03-2025
PARTICULARS	31-12-2025	30-09-2025	31-12-2024	31-12-2025 Unaudited	Unaudited	Audited
	Unaudited	Unaudited	Unaudited
1. Income from Operations
(a) Net Sales /Income from operations (net of excise	5,913.52	7,143.25	2,388.88	16,330.81	7,369.11	10,725.59 38.79
duty)					38.79
(b) Other operating Income	97.39	95.24	108.12	286.79	303.37	406.11
(c) Other Income	6,010.91	7,238.49	2,497.00	16,617.60	7,711.27	11,170.49
Total Income from Operations (net)
2. Expenses	۵		$\blacksquare$
Purchases Changes in inventories of finished goods, work-in-					4.72	4.72
			4.72	11,043.70	5,025.90	7,437.03
progress and stock in trade	3,748.67	5,378.86	1,571.60	2,227.51	1,355.62	1,840.15
Technical & Operation expense	1,062.56	625.74	457.41	553.24	289.97	379.18
Employee benefit expense	193.41	160.29	112.41	49.50	10.03	13.59
Finance costs Depreciation & amortisation expense	20.81	17.40	2.82	361.75	158.38	254.21
Other Expenses	120.98	172.64	66.58	14,235.70	6,844.62	9,928.88
Total Expenses	5,146.43	6,354.93	2,215.54
3. Profit/(Loss) from ordinary activities but before			281.46	2,381.90	866.65	1,241.61
Exceptional Items (1-2)	864.48	883.56			35.00	35.00
4.Add: Exceptional Items					39.26	39.26
4. Less: Exceptional Items
5. Profit/(Loss) from ordinary activities before tax (3-		883.56	281.46	2,381.90	862.39	1,237.35
4)	864.48
6. Tax expense	232.14	226.34	68.02	623.15	219.24	307.30
1) Current Tax			6.21		6.21	(6.56) (4.88)
2) Tax Expenses relating to Earlier years	(4.59)	0.94	6.60	0.31	36.22
3) Deferred Tax					613.13	941.49
7. Profit/(Loss) from ordinary activities after tax (5-6)	636.92	656.28	213.05	1,758.45
						$\blacksquare$
8. Extraordinary items (net of tax Rs expense __			$\blacksquare$
Lakhs) 9. Net Profit/(Loss) before Other comprehensive				1,758.45	613.13	941.49
income (7-8)	636.92	656.28	213.05
10. Other Comprehensive Income
Add: (i) Items that will be reclassified to profit or loss		8.69	9.34	42.01	66.40	71.91
	49.97
Less: (ii) Income Tax relating to items that will be		(2.19)	(2.35)	(10.57)	(16.71)	(18.10)
reclassified to profit or loss	(12.58)		224.74	1.789.88	696.24	995.30
11. Net Profit/(Loss) for the period (9-10)	674.31	662.78
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						12,244.17
Balance Sheet of previous accounting year)
Earning Per equity share (for continuing operations):						7.52
	5.09	5.25	1.70	14.05	4.90	7.52
(1) Basic	5.09	5.25	1.70	14.05	4.90
(2) Diluted
Earning Per equity share (for discontinued &					4.90	7.52
Continuing operations):	5.09	5.25	1.70	14.05	4.90	7.52
(1) Basic (2) Diluted	5.09	5.25	1.70	14.05

For TERA SOFJWARE LIMITED

$\Delta$ $\lambda$

Rs. in Lakhs

Chairman and Managing Director

TERA SOFTWARE LIMITED clN r72200TG1994PrC018391 #8-2-29il821 AlL107, Plot no 1107, Road no 55, Jubilee Hills, Hyderabad-33. CONSOTIDATED SEGMENTWISE REVENUE AND RESUTTS

						in
		QUARTER ENDED		Nine Months Period Ended		Year Ended
PARTICUTARS	31-12-2025	30-09-202S	tt-12-2024	3t-12-2025	3t-12-2024	31-03-2025
	tlnaudited	Unaudited	Unaudited	Unaudited	Unaudited	Audited
1. Segment Revenue
al lntegrated Solutions Division						324.26
b) Technical Division	2,254,15	z,oai.to	1,4es:23	s,gzr.og	a,ali.tt	5,96s.94
cl Proiects Division	3,659.37	5,056.Ss	893.65	to,ts7.72	2,931.13	4,474.19
Net sales/lncome from operations	5,913.52	7,L43.25	2,388.88	15,330,81	7,407.90	10.754.39
l. Segment Results [Profit/ (Loss) beforeTaxand
nterest from each Segmentl
l) Integrated Solutions Divislon						4.90
,l Technical Division	L42.9S	88.66	7t.32	szs.oa	18033	304.92
:l Proiects Division	t.0t4.17	r,osg.74	361.32	2,908,25	1.055.!t4	1.,481.,67
Total	1,L77.t2	1,L48.4O	432.64	3.236.33	1,zts.77	t,79L.49
-ess: i) lnterest Exp€nses	193.42	160.28	112.40	553.25	289,97	379.18
ii) Un-allocable expenditure {Net)	216.61	199.80	146.91	587.95	382.53	576.80
[dd: lnterest and Otherlncome	97.39	95.24	108.12	286.79	303.37	40G.tt
rotal Profit/([oss) Before Exceptional items	864.48	883.55	281.45	2,381,9L	uoo.04	L,Z4L.62
:xceptional ltem: Add					35.00	35.00
					39,26	39.26
Iotal Profit/ltoss) after Exceptional items	864.48	883.s6	281.45	2,381.91	862.38	t.237.15
Segment Assets
lntegrated Solutions Division	t4.25	t4.zs		14.25		t6.14
Technical Division	t,742.40	2,243,72	\eet,g*	3,742.40	1,663,94	1,136.48
Projects Division	20,685.71	18,300.62	11,303.29	20,685.7L	11,303.29	13,202.12
Unallocable	4.12,-.29	4,264.5O	o028.50	4.12,29	5,028.s0	4.596.37
fotal	28,763.65	24,823.09	18,995.73	28,763.55	18,995.73	18,951.11
Segment liabilities
lntegrated solutions Division	350.66	356.14	343.43	360.66	343.43	343,26
Technical Division	2,064.43	2,226.59	980.20	40il,43	980.20	682.68
Projects Division	5,569.23	4013.58	2,LL4.54	s,s69.23	2,1L4.54	2,2s0.2s
unallocable	20,769.33	L8,226,78	15,557.55	20.769.33	15.557-S6	L5,674.92
fotal	28,763.65	24,823.09	18,99S.73	28,763.65	18,995.73	18.951.11
Segment Assets - liabilitles)
nterated solutlons Division	(346.411	(341.8e1	(343.431	(346.411	(343.431	pn.nl
l'echnical Dlvlsion	,.,677,97	t7,Ll	683.74	1,677.97	683.74	453.80
,rojects Division	15,116.48	14,287.04	9,188.7s	15,116.48	9,188.75	10,951.87
lnallocable	(15.448.041	113,952.28'	19.S29-O5l	116.448.04'	19.s29.051	111.078.551
l'otal

Notes:

1 The above Consolidated financial results for the Quarter ended and Nine Months Ended 31st December,2025 have been revlewed by the Audit Committee and were approved by the Board of Directors of the Company at their respective meetings held on LO42-2026

2 This statement is as per regulation 33 of the SEBI (Listing obligations and dlsclosure Requirements) Regulations, 2015. These flnanclal results ot the Company were prepared in accordance with the lndian Accounting Standards prescribed under section 133 of the Companies Act, 2013 l"the act"! read with relevant rules lssued there under ("lnd AS") and other accounting princlples tenerally accepted ln lndia and guidelines lssued by the Securities and Exchange Boardof lndia l"SEBI").

3 Corresponding quarter/Yearflgures have been re-grouped /re-classlfled wherever necessary to confirm to the classification of the current period.

Place: Hyderabad Date :10-02-2026