NUCLEUS SECURITIES LIMTIED
Regd. Office : `Nucleus House', Saki-Vihar Road, Andheri (East), Mumbai 400072
              Unaudited Financial Results (Provisional) for the quarter ended 30th June, 2004
                           AND  Audited Financial results for the year ended 31st March, 2004
      (Rs in lacs)
Sr.                  Quarter Ended    Year Ended Year Ended
No.                 Particulars 30.6.2004 30.06.2003 31.03. 2004 31.03.2003
    (Unaudited) (Unaudited) (Audited) (Audited)
           
1   Net Sales /Income from Operations:-      
   -- Money Changing Division 1.21            29.19               74.31            193.63
   -- Money Transfer 3.82            12.92               49.58              61.32 34832272235
   -- Arbitrage Income 50.5                 -               234.94                   -   34808778411
    55.53            42.11             358.83            254.95 23493824
2   Other Income 8.82              6.34               46.96              51.40
3   Total Expenditure 33.14            47.93             367.59            359.09
    a)  Increase/decrease in stock in trade                -                   -                      -                     -  
    b)  Staff Cost 9.16            20.26               78.89              95.14
   c)  Other Expenditure 23.97            27.67             238.62            195.71
   d)  Bad Debts                -                   -                 50.08              68.24
4   Interest (Net) 3.01              7.03               28.43              37.03
5   Depreciation 4.91              4.94               19.72              20.75
6   Profit(+)/Loss(-)Before Tax (1+2-3-4)           23.29           (11.45)               (9.95)           (110.52)
7   Extra-ordinary Income (see note 4 ) 118.14                 -                      -                     -  
8   Provision for Taxation (See Note 2)                -                   -                      -                     -         141.43
                          - Current (8.00)                 -                      -                     -  
                         - Deferred                -                   -                 23.40               (8.85)
9   Net Profit (+) / Loss (-) (5+6-7)         133.43           (11.45)               13.45           (119.37) -40.47
10   Paid-up Equity Share Capital (F.V. Rs.10/- each)         344.08          344.08             344.08            344.08       100.96
11   Reserves excluding Revaluation reserves                -                   -   423.58            428.37             7.57
12   Debit balance in Profit & Loss account                -                   -   156.63            170.54
13   Basic and diluted EPS (Rs.10/- each)             3.88             (0.33)                0.39               (3.47)
14   Aggregate of non-promoter Shareholding :        
    - No. of Shares        850,312        850,312           850,312          850,312
    - Percentage of Shareholding           24.71            24.71               24.71              24.71
 
Notes :-
1) The above audited and unaudited results  were taken on record by the Board at its Meeting held on 29.07.2004.
2) Provision for taxation is made as per MAT for the quarter ended June'04 and deferred tax liability/asset will be
recognised at the year end.
3) Investor Complaints: There were no investor complaints pending at the beginning of the quarter, received during
the quarter and pending for disposal at the end of quarter.
4) During the quarter ended June'04, the Company has written back certain liabilities of Rs.118.14 lacs no longer
required and which has been credited to the Profit And Loss Account and is exceptional in nature.
5) The Working results for the quarter ended 30th June, 2004 are subject to review by the statutory auditors.
6) During the quarter, the businesses of Money Changing and Money Transfer were discontinued.
7) Previous period figures have been regrouped/reclassified wherever necessary.
8) The post publication of unaudited results for the quarter ended 31/3/2004 a 'Goodwill' has been amortised which
has resulted in increase in expenses. Consequently, the audited results for the year ended 31.03.2004 vary to
that extent from the unaudited figures.
   For Nucleus Securities Limited
 
Mumbai,                     Asit C. Mehta
29th July, 2004.        Chairman & Managing Director
5) The statutory auditors in their report on the accounts for the year 2002-03 have commented as under :-
a) Non confirmation of debtors, creditors, Loans and Advances.
b) Additional provision for doubtful debts Rs. 60.45 lacs against debtors.
c) Necessity of provision for dimunation in value of investment amounting to Rs. 12.58 lacs in one of the
group company under the same management to comply with AS 13 - Accounting on Investment.
Comment:
a) Confirmations from debtors, creditors are in process.
b) On additional provision for doubtful debts :
The company has taken necessary action, to recover the outstanding balance from debtors.
The company is confident in recovering the amount involved.
c) Regarding investment in group company.
The company does not consider the erosion in value as permanent & hence no provision is made.
6) Fixed assets used or liabilities contracted have not been identifiable to either of the segments
specifically as the same are interchangeable.
7) Previous period figures have been regrouped wherever necessary.
                           For Nucleus Securities Limited
 
Mumbai,                                                Asit C. Mehta
31st July, 2003                            Chairman and Managing Director