Nukleus Office Solutions H1 FY27: Revenue Rs 2,299.19L, PAT Rs 143.98L

What the numbers show

• Net margin was 6.26% of revenue, down 61 bps from 6.88%.
• Revenue rose 35.9% while total expenses rose 34.5%.

• Basis: Standalone Statement of Profit and Loss (unaudited)

• Period reported: half year ended 30th September 2026 vs half year ended 30th September 2025 (as per the statement of profit and loss)

• Revenue from operations: Rs 2,299.19 lakh (30th September 2026) vs Rs 1,691.49 lakh (30th September 2025)

• Other income: Rs 18.06 lakh vs Rs 39.57 lakh

• Total Income: Rs 2,317.25 lakh vs Rs 1,731.06 lakh

• Direct cost: Rs 1,320.54 lakh vs Rs 911.23 lakh

• Employee benefits expense: Rs 240.86 lakh vs Rs 172.98 lakh

• Finance cost: Rs 49.21 lakh vs Rs 36.64 lakh

• Depreciation and amortisation expense: Rs 171.22 lakh vs Rs 221.42 lakh

• Other expenses: Rs 343.54 lakh vs Rs 237.38 lakh

• Total expenses: Rs 2,125.36 lakh vs Rs 1,579.65 lakh

• Profit / (Loss) before tax: Rs 191.89 lakh vs Rs 151.42 lakh

• Current tax / minimum alternative tax: Rs 44.67 lakh vs Rs 63.58 lakh

• Deferred tax (Asset) / Liabilities: Rs 3.24 lakh vs Rs (28.49) lakh

• Profit / (Loss) for the period from continuing operations: Rs 143.98 lakh vs Rs 116.33 lakh

• Profit / (Loss) for the period: Rs 143.98 lakh vs Rs 116.33 lakh

• Basic EPS: 3.57 vs 2.89

• Diluted EPS: 3.57 vs 2.89

According to the statement of profit and loss, Nukleus Office Solutions Limited’s revenue from operations for the half year ended 30th September 2026 was Rs 2,299.19 lakh, compared with Rs 1,691.49 lakh in the half year ended 30th September 2025. Total Income, which includes other income of Rs 18.06 lakh (vs Rs 39.57 lakh a year earlier), stood at Rs 2,317.25 lakh against Rs 1,731.06 lakh in the corresponding prior period.

On the cost side, direct cost increased to Rs 1,320.54 lakh from Rs 911.23 lakh, while employee benefits expense rose to Rs 240.86 lakh from Rs 172.98 lakh. Finance cost was Rs 49.21 lakh versus Rs 36.64 lakh in the same half year last year. Depreciation and amortisation expense was Rs 171.22 lakh compared with Rs 221.42 lakh, and other expenses were Rs 343.54 lakh versus Rs 237.38 lakh. Total expenses for the period were Rs 2,125.36 lakh, up from Rs 1,579.65 lakh in the half year ended 30th September 2025.

Profit / (Loss) before tax for the half year ended 30th September 2026 was Rs 191.89 lakh, compared with Rs 151.42 lakh in the corresponding previous half year. After accounting for current tax / minimum alternative tax of Rs 44.67 lakh (vs Rs 63.58 lakh) and deferred tax (Asset) / Liabilities of Rs 3.24 lakh (vs Rs (28.49) lakh), profit / (loss) for the period from continuing operations was Rs 143.98 lakh, against Rs 116.33 lakh a year earlier. Profit / (Loss) for the period is reported at Rs 143.98 lakh versus Rs 116.33 lakh. Basic and diluted earnings per equity share for the half year were 3.57, compared with 2.89 in the half year ended 30th September 2025, based on 40,32,000 shares used in computing earnings per share in both periods.