Nukleus Office Solutions Limited — Half-year and year ended 31 March 2026
No tables were present in the provided auditor report/declaration pages. The financial tables extracted from the document are below.
| Item |
Details |
| Name of listed entity |
Nukleus Office Solutions Limited |
| Mode of Fund Raising |
Public Issue (IPO) |
| Date of Raising Funds |
04/03/2025 |
| Amount Raised |
3,170.23 Lakhs (Net Proceeds: 2,869.48 Lakhs) |
| Report filed for Quarter ended |
March 31, 2026 |
| Monitoring Agency |
Not Applicable |
| Monitoring Agency Name, if applicable |
Not Applicable |
| Is there a Deviation / Variation in use of funds raised |
No |
| If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders |
Not Applicable |
| If Yes, Date of shareholder Approval |
Not Applicable |
| Explanation for the Deviation / Variation |
Not Applicable |
| Comments of the Audit Committee after review |
No comments |
| Comments of the auditors, if any |
No comments |
| Original Object |
Modified Object, if any (₹ in Lakhs) |
Original Allocation (₹ in Lakhs) |
Modified allocation, if any (₹ in Lakhs) |
Funds Utilized (₹ in Lakhs) |
Amount of Deviation/ Variation for the quarter according to applicable object (₹ in Lakhs) |
Remarks, if any |
| Capital expenditure and security deposit towards establishment of new centers; |
NA |
2,197.68 |
NA |
2,197.68 |
NA |
|
| Building up technology platform, integration of all centres, online client interaction and mobile application; |
NA |
34.22 |
NA |
34.22 |
NA |
NA |
| Advertisement expenses towards enhancing the visibility of our brand; |
NA |
49.56 |
NA |
49.56 |
NA |
NA |
| General Corporate Purposes |
NA |
588.02 |
NA |
588.02 |
NA |
NA |
| S. No |
Description |
Amount (₹ in lakh) |
Amount (₹ in lakh) |
Amount (₹ in lakh) |
| 2 |
Building up technology platform, integration of all centers, online client interaction and mobile application |
34.22 |
34.22 |
– |
| 3 |
Advertisement expenses towards enhancing the visibility of our brand |
49.56 |
49.56 |
– |
| 4 |
General Corporate Purpose |
588.02 |
588.02 |
– |
| 5 |
Issue Expense |
300.75 |
195.05 |
105.70 |
|
Total |
3170.23 |
3064.53 |
105.70 |
| Particulars |
As at 31st March 2026
Rs. in Lakhs |
As at 31st March 2025
Rs. in Lakhs |
| Equity and Liabilities |
|
|
| 1. Shareholder’s Funds |
|
|
| a. Share Capital |
403.20 |
403.20 |
| b. Reserves and Surplus |
3,737.32 |
3,523.79 |
| c. Money Received against Share Warrants |
– |
– |
| 2. Share Application Money Pending Allotment |
– |
– |
| 3. Non-Current Liabilities |
|
|
| a. Long-Term Borrowings |
1,572.91 |
1,018.61 |
| b. Deferred Tax Liabilities (Net) |
– |
– |
| c. Other Long Term Liabilities |
828.85 |
439.94 |
| d. Long Term Provisions |
– |
– |
| 4. Current liabilities |
|
|
| a. Short-Term Borrowings |
228.77 |
44.09 |
| b. Trade Payables: |
|
|
| i. Total Outstanding Dues of Micro Enterprises and Small Enterprises |
89.33 |
– |
| ii. Total Outstanding Dues of Creditors Other than Micro Enterprises and Small Enterprises |
482.51 |
281.76 |
| c. Other Current Liabilities |
150.41 |
122.18 |
| d. Short Term Provisions |
164.48 |
119.55 |
| Total Equity and Liabilities |
7,664.77 |
5,953.13 |
| Assets |
|
|
| 1. Non Current Assets |
|
|
| a. Property, Plant & Equipment & Intangible Assets |
|
|
| i. Tangible Assets |
2,231.73 |
1,022.02 |
| ii. Intangible Assets |
41.66 |
4.91 |
| iii. Capital Work-in-Progress |
1,251.97 |
325.30 |
| iv. Intangible Assets under Development |
– |
– |
| b. Non Current Investments |
– |
– |
| c. Deferred Tax Assets (Net) |
132.27 |
69.09 |
| d. Long Term Loans and Advances |
– |
– |
| e. Other Non Current Assets |
1,718.45 |
1,149.79 |
| 2. Current Assets |
|
|
| a. Current Investments |
– |
– |
| b. Inventories |
– |
– |
| c. Trade Receivables |
213.55 |
215.30 |
| d. Cash and Cash Equivalents |
756.86 |
2,396.37 |
| e. Short Term Loan and Advances |
2.72 |
0.22 |
| f. Other Current Assets |
1,315.56 |
770.12 |
| Total Assets |
7,664.77 |
5,953.13 |
| Particulars |
For the Half Year Ended |
For the Year Ended |
|
31st March 2026 |
30th September 2025 |
|
Rs. in Lakhs |
Rs. in Lakhs |
| Income |
|
|
| Revenue from operations |
1,856.36 |
1,691.49 |
| Other income |
31.99 |
39.57 |
| Total Income |
1,888.35 |
1,731.06 |
| Expenses |
|
|
| Direct cost |
936.03 |
911.23 |
| Employee benefits expense |
182.17 |
172.98 |
| Finance cost |
63.87 |
36.64 |
| Depreciation and amortisation expense |
309.75 |
221.42 |
| Other expenses |
262.28 |
237.38 |
| Total expenses |
1,754.09 |
1,579.65 |
| Profit / (Loss) before exceptional and extraordinary items and tax |
134.25 |
151.42 |
| Exceptional items |
– |
– |
| Profit / (Loss) before extraordinary items and tax |
134.25 |
151.42 |
| Profit / (Loss) before tax |
134.25 |
151.42 |
| Tax expense |
|
|
| 1. current tax / minimum alternative tax |
71.75 |
63.58 |
| 2. minimum alternative tax entitlement |
– |
– |
| 3. deferred tax (Asset) / Liabilities |
(34.69) |
(28.49) |
| Profit / (Loss) for the period from continuing operations |
97.20 |
116.33 |
| Profit / (Loss) for the period |
97.20 |
116.33 |
