Tera Software Ltd. - Quarterly/Annual Result Disclosures and Notes dated 30 Sep 2024

Notes:
1 The above financial results for the Quarter ended and Half Year ended 30th September, 2024 have been reviewed by the Audit Committee and were approved by the Board of Directors of the Company at their respective meetings held on 7th November, 2024
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 Exceptional Item of Rs. 39.26 Lakhs consists of expenditure pertaining to the previous periods for the Davanagere project, for which bills have been received and accounted during the Quarter, pursuant to a retrospective approval received in the project.
4 Fixed Assets of the company with gross block value of Rs.838.69 Lakhs have been subjected to an Ad-interim attachment by the sessions court, Vijayawada dt: 08-04-2024 on the application by the Govt. of. AP. The court has ordered the company prohibiting the transfer or alienating the listed properties till further orders.
5 Corresponding quarter/Year figures have been re-grouped /re-classified wherever necessary to confirm to the classification of the current period.