Integrated Filing — IndAS

General information about company
Scrip Code	543333
NSE Symbol	CARTRADE
MSEI Symbol	NOTLISTED
ISIN	INE290S01011
Name of company	CARTRADE TECH LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	07-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	30-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	07-May-2025   11:00:00
End date and time of board meeting	07-May-2025   12:08:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion

Financial Results Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	1695138000	6411164000
	Other income	199475000	698797000
	Total income	1894613000	7109961000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	707578000	2843602000
(e)	Finance costs	31361000	115267000
(f)	Depreciation, depletion and amortisation expense	96433000	408602000
(f)	Other Expenses
1	Other expenses	525907000	2062281000
	Total other expenses	525907000	2062281000
	Total expenses	1361279000	5429752000
3	Total profit before exceptional items and tax	533334000	1680209000
4	Exceptional items	0	0
5	Total profit before tax	533334000	1680209000
6	Tax expense
7	Current tax	33365000	98285000
8	Deferred tax	38899000	132676000
9	Total tax expenses	72264000	230961000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	461070000	1449248000
12	Profit (loss) from discontinued operations before tax	0	3409000
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	3409000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	461070000	1452657000
17	Other comprehensive income net of taxes	-5950000	-34881000
18	Total Comprehensive Income for the period	455120000	1417776000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	418208000	1346508000
	Total profit or loss, attributable to non-controlling interests	42862000	42862000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-4958000	-23383000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-992000	-11498000
21	Details of equity share capital
	Paid-up equity share capital	474379000	474379000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		21731835000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	8.82	28.41
	Diluted earnings (loss) per share from continuing operations	8.18	26.35
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0.07
	Diluted earnings (loss) per share from discontinued operations	0	0.07
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	8.82	28.48
	Diluted earnings (loss) per share from continuing and discontinued operations	8.18	26.42
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	1725462000
	Capital work-in-progress
	Investment property	0
	Goodwill	13242272000
	Other intangible assets	4540000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	72589000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	1704798000
	Total non-current financial assets	1777387000
	Deferred tax assets (net)	412261000
	Other non-current assets	504825000
	Total non-current assets	17666747000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	6068952000
	Trade receivables, current	867673000
	Cash and cash equivalents	287629000
	Bank balance other than cash and cash equivalents	478400000
	Loans, current	0
	Other current financial assets	1150249000
	Total current financial assets	8852903000
	Current tax assets (net)
	Other current assets	532738000
	Total current assets	9385641000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	27052388000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	474379000
	Other equity	21731835000
	Total equity attributable to owners of parent	22206214000
	Non controlling interest	1058795000
	Total equity	23265009000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	1071643000
	Total non-current financial liabilities	1071643000
	Provisions, non-current	174336000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities	7014000
	Total non-current liabilities	1252993000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	57008000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	259557000
	Total Trade payable	316565000
	Other current financial liabilities	1410670000
	Total current financial liabilities	1727235000
	Other current liabilities	588381000
	Provisions, current	134363000
	Current tax liabilities (Net)	84407000
	Deferred government grants, Current
	Total current liabilities	2534386000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	3787379000
	Total equity and liabilites	27052388000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Consumer	636419000	2377186000
2	Remarketing	586910000	2123807000
3	Classifieds	477101000	1917897000
	Total Segment Revenue	1700430000	6418890000
	Less: Inter segment revenue	5292000	5292000
	Revenue from operations	1695138000	6411164000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Consumer	208742000	713946000
2	Remarketing	142348000	460005000
3	Classifieds	159983000	525159000
	Total Profit before tax	511073000	1699110000
	i. Finance cost	31361000	31361000
	ii. Other Unallocable Expenditure net off Unallocable income	-53622000	-53622000
	Profit before tax	533334000	1680209000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Consumer	9305509000	9305509000
2	Remarketing	3316427000	3316427000
3	Classifieds	4889035000	4889035000
	Total Segment Asset	17510971000	17510971000
	Un-allocable Assets	9541417000	9541417000
	Net Segment Asset	27052388000	27052388000
4	Segment Liabilities
	Segment Liabilities
1	Consumer	524997000	524997000
2	Remarketing	3382086000	3382086000
3	Classifieds	735141000	735141000
	Total Segment Liabilities	4642224000	4642224000
	Un-allocable Liabilities	203950000	203950000
	Net Segment Liabilities	4846174000	4846174000
	Disclosure of notes on segments

Other Comprehensive Income
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement of the defined benefits plan	-6660000	-44810000
	Total Amount of items that will not be reclassified to profit and loss	-6660000	-44810000
2	Income tax relating to items that will not be reclassified to profit or loss	-710000	-9929000
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss
5	Total Other comprehensive income	-5950000	-34881000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			1680209000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			115267000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			-159722000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			130458000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-2355000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-23376000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			44275000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			408602000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			31429000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-91517000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			234383000
	Adjustments for share-based payments			206225000
	Adjustments for fair value losses (gains)			-395523000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-14339000
	Other adjustments to reconcile profit (loss)			3409000
	Other adjustments for non-cash items			23080000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			41530000
	Net cash flows from (used in) operations			1721739000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			11509000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1710230000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			11753000
	Purchase of property, plant and equipment			53893000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			241676000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1575373000
	Net cash flows from (used in) investing activities	-1375837000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			72186000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			340351000
	Dividends paid			0
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-268165000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			66228000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			66228000
	Cash and cash equivalents cash flow statement at beginning of period			221401000
	Cash and cash equivalents cash flow statement at end of period			287629000