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Tera Software Ltd. - Quarterly/Annual Result Disclosures and Notes dated 30 Jun 2026

Auditor and Management Disclosures and Notes for the quarterly results dated 30 Jun 2026

Notes:
1 The above financial results for the Quarter ended 30th June,2026 have been reviewed by the Audit Committee and were approved by the Board of Directors of the Company at their respective meetings held on 11-08-2026
2 During the quarter, the Company has discharged an additional GST liability aggregating to Rs.80.03 lakhs, comprising GST of Rs.42.99 lakhs, interest of Rs.30.59 lakhs and penalty of Rs.6.45 lakhs, pursuant to an order issued by the Directorate General of GST Intelligence (DGGI) in respect of works contract services pertaining to earlier years. The aforesaid amount is debited to the P&L account for the quarter.
3 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 Board of India (SEBI).
4 Corresponding quarter/Year figures have been re-grouped /re-classified wherever necessary to confirm to the classification of the current period.