Outcome of Board Meeting

July 30, 2026 The Listing Department The Listing Department National Stock Exchange of India Ltd. BSE Limited Exchange Plaza, Bandra-Kurla, Complex Phiroze Jeejeebhoy Towers, Bandra (E), Mumbai-400051 25thFloor, Dalal Street, Mumbai-400001 NSE SYMBOL: NUCLEUS SCRIP CODE: 531209 Dear Sirs, SUB: OUTCOME OF THE BOARD MEETING AND FINANCIAL RESULTS FOR THE QUARTER ENDED JUNE 30, 2026 Ref: R egulation 33 and 30(2) of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 in term of the Regulation 33 and 30(2) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 This has reference to our letter dated July 17, 2026, regarding the captioned subject. The Board, at their meeting held today on July 30, 2026 transacted the following items of business: Financial Results: i. Approved the Audited Standalone Financial Results with Auditor Report of the Company for the Quarter ended June 30, 2026; ii. Approved the Un-Audited Consolidated Financial Results with Limited Review Report of the Company for the Quarter ended June 30, 2026; The above Financials have been duly reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on July 30, 2026. In compliance with the said regulations, the same is also available on the website of the Company: www.nucleussoftware.com Timings of Meeting: Commencement Time: 10:00 A.M. Conclusion Time: 03:52 P.M. This is for your information and records. Thanking You Yours Sincerely For Nucleus Software Exports Limited Poonam Bhasin Company Secretary Encl: as above Registered Office 33-35 Thyagraj Nagar Mkt, New Delhi - 110003 Tel.: +91.11.2462.7552 F.: +91.11.2462.0872 INDEPENDENT AUDITOR’S REPORT ON THE REVIEW OF THE CONSOLIDATED INTERIM FINANCIAL RESULTS To the Board of Directors of Nucleus Software Exports Limited 1. We have reviewed the accompanying Statement of unaudited consolidated interim financial results of Nucleus Software Exports Limited (“the Parent”) and its subsidiaries (the Parent and its subsidiaries together referred to as “the Group”) for the quarter ended June 30, 2026 (“the Statement”), being submitted by the Parent pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations”). 2. This Statement, which is the responsibility of the Parent’s management and approved by the Parent’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013 (the “Act”) read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (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 Standards on Auditing 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 express an audit opinion. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33(8) of the Listing Regulations, as amended, to the extent applicable. 4. The Statement includes the results of the following entities: i. Nucleus Software Exports Limited ii. Nucleus Software Solutions Pte. Limited iii. Nucleus Software Inc. iv. Nucleus Software Japan Kabushiki Kaisha v. Nucleus Software Netherlands B.V. vi. Nucleus Software Limited vii. Nucleus Software Australia Pty. Ltd. viii. Nucleus Software South Africa (Pty.) Limited ix. Nucleus Software Vietnam Company Ltd. 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review report of the other auditor referred to in paragraph 6 below and Registered with Limited Liability • LLPIN: AAB-7688 unreviewed financial information referred to in paragraph 7 below, 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 the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 6. We did not review the interim financial information of one subsidiary included in the Statement, whose financial information reflect total revenue of Rs. 2,760 Lakhs, total net profit after tax of Rs. 30 Lakhs, and total comprehensive income of Rs. 30 Lakhs for the quarter ended 30 June 2026, as considered in the Consolidated Financial Results, which have been reviewed by the other auditor whose report has been furnished to us by the management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of this entity, is based solely on the report of the other auditor and the procedures performed by us as stated in paragraph 3 above. Our conclusion on the Statement is not modified in respect of this matter with respect to our reliance on the work done and report of the other auditor. 7. The Statement includes unreviewed financial information of seven subsidiaries, whose financial information reflect total revenue of Rs. 975 Lakhs, total net profit after tax of Rs. 84 Lakhs, and total comprehensive income of Rs. 84 Lakhs for the quarter ended 30 June 2026, as considered in the Statement. This unreviewed financial information have been approved and furnished to us by the Board of Directors. Our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries, is based solely on such financial information. In our opinion and according to the information and explanations given by the management, these financial information are not material to the Group. Our conclusion on the Consolidated Financial Results is not modified in respect of the above matter with respect to the financial information certified by the Board of Directors. For ASA & Associates LLP Chartered Accountants Firm Registration No. 009571N/N500006 Prateet Mittal Partner Membership No. 402631 UDIN: 26402631VUUFDX4941 Place: Gurugram Date: July 30, 2026 INDEPENDENT AUDITOR’S REPORT ON THE AUDIT OF THE STANDALONE INTERIM FINANCIAL RESULTS To The Board of Directors of Nucleus Software Exports Limited Opinion We have audited the accompanying Statement of Standalone Interim Financial Results of Nucleus Software Exports Limited (the “Company”), for the quarter ended June 30, 2026, (the “Statement”), being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations”). In our opinion and to the best of our information and according to the explanations given to us, the Statement: a. is presented in accordance with the requirements of Regulation 33 of the Listing Regulations; and b. gives a true and fair view in conformity with the recognition and measurement principles laid down in the Indian Accounting Standard 34 [Showing first 8,000 characters — download PDF for full document]