Integrated Filing — IndAS



General information about company
Scrip Code 532413
NSE Symbol CEREBRAINT
MSEI Symbol NOTLISTED
ISIN INE345B01019
Name of company CEREBRA INTEGRATED TECHNOLOGIES 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-May-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 Single segment
Description of single segment E-WASTE
Start date and time of board meeting 28-May-2025   18:30:00
End date and time of board meeting 28-May-2025   20:30:00
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 Statement on impact of audit qualification



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 25226000 356150000
Other income 617000 1353000
Total income 25843000 357503000
2 Expenses
(a) Cost of materials consumed 2908000 284082000
(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 5003000 25515000
(e) Finance costs 15777000 62919000
(f) Depreciation, depletion and amortisation expense 1478000 4458000
(f) Other Expenses
1 Administrative Expenses 32104000 391600000
Total other expenses 32104000 391600000
Total expenses 57270000 768574000
3 Total profit before exceptional items and tax -31427000 -411071000
4 Exceptional items -37144000 -154349000
5 Total profit before tax -68571000 -565420000
6 Tax expense
7 Current tax 0 0
8 Deferred tax 8662000 -92771000
9 Total tax expenses 8662000 -92771000
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 -77233000 -472649000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period -77233000 -472649000
17 Other comprehensive income net of taxes 0 0
18 Total Comprehensive Income for the period -77233000 -472649000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
21 Details of equity share capital
Paid-up equity share capital 111986000 111986000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.69 -4.22
Diluted earnings (loss) per share from continuing operations -0.69 -4.22
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -0.69 -4.22
Diluted earnings (loss) per share from continuing and discontinued operations -0.69 -4.22
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
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 118232000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 260000
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 165000
Trade receivables, non-current 55288000
Loans, non-current 0
Other non-current financial assets 33000
Total non-current financial assets 55486000
Deferred tax assets (net) 191441000
Other non-current assets 959023000
Total non-current assets 1324442000
2 Current assets
Inventories 100347000
Current financial asset
Current investments 0
Trade receivables, current 740036000
Cash and cash equivalents 1109000
Bank balance other than cash and cash equivalents 3641000
Loans, current 0
Other current financial assets 413882000
Total current financial assets 1158668000
Current tax assets (net) 0
Other current assets 0
Total current assets 1259015000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 2583457000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1119865000
Other equity 528317000
Total equity attributable to owners of parent 1648182000
Non controlling interest -21098000
Total equity 1627084000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 401999000
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 0
Total non-current financial liabilities 401999000
Provisions, non-current 722000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 402721000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 955000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 106889000
Total Trade payable 107844000
Other current financial liabilities 2746000
Total current financial liabilities 110590000
Other current liabilities 84769000
Provisions, current 14046000
Current tax liabilities (Net) 344247000
Deferred government grants, Current 0
Total current liabilities 553652000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 956373000
Total equity and liabilites 2583457000
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)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
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



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 -565420000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 62919000
Adjustments for decrease (increase) in inventories 4865000
Adjustments for decrease (increase) in trade receivables, current 47502000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -56835000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 4458000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 114000
Adjustments for interest income 437000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 0
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) 545171000
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 607529000
Net cash flows from (used in) operations 42109000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 42109000
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 0
Purchase of property, plant and equipment 0
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 114000
Interest received 437000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 8639000
Net cash flows from (used in) investing activities 9190000
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 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 62919000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 5867000
Net cash flows from (used in) financing activities -57052000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -5753000
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 -5753000
Cash and cash equivalents cash flow statement at beginning of period -223514000
Cash and cash equivalents cash flow statement at end of period -229267000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification
Auditor's opinion Disclaimer of opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 YCRJ & Associates Yes 30-Sep-2026


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 356925000 356925000
2 Total Expenditure 768519000 768519000
3 Net Profit/(Loss) -472650000 -472650000
4 Earnings Per Share -4.31 -4.31
5 Total Assets 2643448000 2643448000
6 Total Liabilities 2643448000 2643448000
7 Net Worth 1697396000 1697396000
8 Exceptional Item- Devaluation of Stock 199599000 199599000
9 Excess Provision Reversed -42289000 -42289000
10 Reversal of Warantee Provision -2960000 -2960000


Audit qualification
Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above
1 Textual Information(1) Disclaimer of opinion Whether appeared first time Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)
2 Textual Information(6) Disclaimer of opinion Whether appeared first time Textual Information(7) Textual Information(8) Textual Information(9) Textual Information(10)
3 Textual Information(11) Disclaimer of opinion Whether appeared first time Textual Information(12) Textual Information(13) Textual Information(14) Textual Information(15)
4 Textual Information(16) Disclaimer of opinion Whether appeared first time Textual Information(17) Textual Information(18) Textual Information(19) Textual Information(20)
5 Textual Information(21) Disclaimer of opinion Whether appeared first time Textual Information(22) Textual Information(23) Textual Information(24) Textual Information(25)
6 Textual Information(26) Disclaimer of opinion Whether appeared first time Textual Information(27) Textual Information(28) Textual Information(29) Textual Information(30)


Text Block
Textual Information(1) a)tThe Company has prepared its financial results on a going concern basis notwithstanding the fact that, the Company has Incurred significant operating losses during the last two financial years, Substantially reduced its workforce and ceased certain key operations, including refurbishment activities and experienced a substantial decline in revenues, also the Company has challenges in meeting its obligations, servicing its current liabilities including Income tax dues and Reported a gearing ratio of 23.70%, exceeding its strategic cap of 20%. These events and conditions, collectively, indicate the existence of material uncertainties that may cast significant doubt on the Companys ability to continue as a going concern. We were unable to obtain sufficient appropriate audit evidence to support managements assertion that the going concern basis of accounting is appropriate.
Textual Information(2) NA
Textual Information(3) NA
Textual Information(4) MANAGEMT IS REDUCING THE COST
Textual Information(5) NA
Textual Information(6) The Company has prepared its financial results on a going concern basis notwithstanding the fact that, the Company has Incurred significant operating losses during the last two financial years, Substantially reduced its workforce and ceased certain key operations, including refurbishment activities and experienced a substantial decline in revenues, also the Company has challenges in meeting its obligations, servicing its current liabilities including Income tax dues and Reported a gearing ratio of 23.70%, exceeding its strategic cap of 20%. These events and conditions, collectively, indicate the existence of material uncertainties that may cast significant doubt on the Companys ability to continue as a going concern. We were unable to obtain sufficient appropriate audit evidence to support managements assertion that the going concern basis of accounting is appropriate.
Textual Information(7) NA
Textual Information(8) NA
Textual Information(9) MANAGEMT IS REDUCING THE COST
Textual Information(10) NA
Textual Information(11) The Company has prepared its financial results on a going concern basis notwithstanding the fact that, the Company has Incurred significant operating losses during the last two financial years, Substantially reduced its workforce and ceased certain key operations, including refurbishment activities and experienced a substantial decline in revenues, also the Company has challenges in meeting its obligations, servicing its current liabilities including Income tax dues and Reported a gearing ratio of 23.70%, exceeding its strategic cap of 20%. These events and conditions, collectively, indicate the existence of material uncertainties that may cast significant doubt on the Companys ability to continue as a going concern. We were unable to obtain sufficient appropriate audit evidence to support managements assertion that the going concern basis of accounting is appropriate.
Textual Information(12) NA
Textual Information(13) NA
Textual Information(14) MANAGEMT IS REDUCING THE COST
Textual Information(15) NA
Textual Information(16) The Company has prepared its financial results on a going concern basis notwithstanding the fact that, the Company has Incurred significant operating losses during the last two financial years, Substantially reduced its workforce and ceased certain key operations, including refurbishment activities and experienced a substantial decline in revenues, also the Company has challenges in meeting its obligations, servicing its current liabilities including Income tax dues and Reported a gearing ratio of 23.70%, exceeding its strategic cap of 20%. These events and conditions, collectively, indicate the existence of material uncertainties that may cast significant doubt on the Companys ability to continue as a going concern. We were unable to obtain sufficient appropriate audit evidence to support managements assertion that the going concern basis of accounting is appropriate.
Textual Information(17) NA
Textual Information(18) NA
Textual Information(19) MANAGEMT IS REDUCING THE COST
Textual Information(20) NA
Textual Information(21) The Company has prepared its financial results on a going concern basis notwithstanding the fact that, the Company has Incurred significant operating losses during the last two financial years, Substantially reduced its workforce and ceased certain key operations, including refurbishment activities and experienced a substantial decline in revenues, also the Company has challenges in meeting its obligations, servicing its current liabilities including Income tax dues and Reported a gearing ratio of 23.70%, exceeding its strategic cap of 20%. These events and conditions, collectively, indicate the existence of material uncertainties that may cast significant doubt on the Companys ability to continue as a going concern. We were unable to obtain sufficient appropriate audit evidence to support managements assertion that the going concern basis of accounting is appropriate.
Textual Information(22) NA
Textual Information(23) NA
Textual Information(24) MANAGEMT IS REDUCING THE COST
Textual Information(25) NA
Textual Information(26) The Company has prepared its financial results on a going concern basis notwithstanding the fact that, the Company has Incurred significant operating losses during the last two financial years, Substantially reduced its workforce and ceased certain key operations, including refurbishment activities and experienced a substantial decline in revenues, also the Company has challenges in meeting its obligations, servicing its current liabilities including Income tax dues and Reported a gearing ratio of 23.70%, exceeding its strategic cap of 20%. These events and conditions, collectively, indicate the existence of material uncertainties that may cast significant doubt on the Companys ability to continue as a going concern. We were unable to obtain sufficient appropriate audit evidence to support managements assertion that the going concern basis of accounting is appropriate.
Textual Information(27) NA
Textual Information(28) NA
Textual Information(29) MANAGEMT IS REDUCING THE COST
Textual Information(30) NA


Signatories detail
Name of CEO / Managing director V Ranganathan
Name of CFO P Vishwamurthy
Name of audit committee chairman Ram Kripal Verma
Name of statutory auditor Yashvanth Khanderi
Name of other signatory, if any, with designation NA
Place Bangalore
Date 28-May-2025