Integrated Filing — IndAS



General information about company
Scrip Code 532801
NSE Symbol CTE
MSEI Symbol NOTLISTED
ISIN INE627H01017
Name of company CAMBRIDGE TECHNOLOGY ENTERPRISES 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 29-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-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 Operating Segment
Start date and time of board meeting 29-May-2025   16:00:00
End date and time of board meeting 29-May-2025   18:25:00
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 505291000 1989211000
Other income 12743000 52459000
Total income 518034000 2041670000
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 276261000 1459725000
(e) Finance costs 6070000 93646000
(f) Depreciation, depletion and amortisation expense 64822000 151149000
(f) Other Expenses
1 Other expenses 150061000 399761000
2 Cost of services 54981000 277816000
3 Purchase of software licenses 17911000 120105000
Total other expenses 222953000 797682000
Total expenses 570106000 2502202000
3 Total profit before exceptional items and tax -52072000 -460532000
4 Exceptional items 0 0
5 Total profit before tax -52072000 -460532000
6 Tax expense
7 Current tax 3706000 21673000
8 Deferred tax 6541000 -1584000
9 Total tax expenses 10247000 20089000
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 -62319000 -480621000
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 -62319000 -480621000
17 Other comprehensive income net of taxes 6056000 35566000
18 Total Comprehensive Income for the period -56263000 -445055000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -62319000 -480621000
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 -56263000 -445055000
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 196310000 196310000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 483155000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -3.17 -24.48
Diluted earnings (loss) per share from continuing operations -3.17 -24.48
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 -3.17 -24.48
Diluted earnings (loss) per share from continuing and discontinued operations -3.17 -24.48
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1.The above audited consolidated results for the quarter and year ended 31 March 2025 were reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meeting held on May 29, 2025. The said results have been audited by the Statutory Auditors and they have issued an unmodified audit report on the same.tttttt n2. The financial results of the Company have been prepared in accordance with Ind AS prescribed under Section 133 of the Companies Act, 2013 ('the Act') read with the relevant rules thereunder and in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements), Regulations, 2015. tt n3. Figures for the last quarter of the financial year are the balancing figures between audited figures in respect of the full financial year and the published year to date unaudited figures upto the third quarter of the respective financial year.tttttt n4. The above results include results of Cambridge Technology Inc., USA, Cambridge Technology Investments Pte. Ltd., Singapore , CTE Technology Solutions Private Limited (formerly known as CTE Web Apps Private Limited), India, R.P. Web Apps Private Limited, India, FA Software Services Private Limited, India, N2T1 AI Solutions Private Limited and Appshark Software Inc, USA Wholly Owned Subsidiaries; Cambridge Biz Serve Inc., Philippines, CT Asia SDN BHD, Malaysia, Cambridge Innovation Capital LLC, USA, Cambridge Technology Financial Services, Inc. and CBIZ Information Technology LLC, Dubai, Wholly Owned Step Down Subsidiaries. n5. For remaining notes, please refer pdf results submitted with exchange n



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 183211000
Capital work-in-progress 23548000
Investment property 0
Goodwill 0
Other intangible assets 358495000
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 167323000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 7434000
Total non-current financial assets 174757000
Deferred tax assets (net) 27835000
Other non-current assets 30292000
Total non-current assets 798138000
2 Current assets
Inventories 0
Current financial asset
Current investments 0
Trade receivables, current 498141000
Cash and cash equivalents 23576000
Bank balance other than cash and cash equivalents 181814000
Loans, current 10509000
Other current financial assets 85495000
Total current financial assets 799535000
Current tax assets (net) 0
Other current assets 362713000
Total current assets 1162248000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 1960386000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 196310000
Other equity 483155000
Total equity attributable to owners of parent 679465000
Non controlling interest 0
Total equity 679465000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 492824000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 0
Total non-current financial liabilities 492824000
Provisions, non-current 74731000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 567555000
Current liabilities
Current financial liabilities
Borrowings, current 369592000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 3664000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 55271000
Total Trade payable 58935000
Other current financial liabilities 130466000
Total current financial liabilities 558993000
Other current liabilities 129544000
Provisions, current 9834000
Current tax liabilities (Net) 14995000
Deferred government grants, Current 0
Total current liabilities 713366000
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 1280921000
Total equity and liabilites 1960386000
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
1 Remeasurement of defined benefit plans 7776000 5798000
Total Amount of items that will not be reclassified to profit and loss 7776000 5798000
2 Income tax relating to items that will not be reclassified to profit or loss 2163000 1613000
3 Amount of items that will be reclassified to profit and loss
1 Exchange difference in translating the financial statements of foreign operations 443000 31381000
Total Amount of items that will be reclassified to profit and loss 443000 31381000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 6056000 35566000



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 -460532000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 89317000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current 1742000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 13918000
Adjustments for decrease (increase) in other non-current assets -3600000
Adjustments for other financial assets, non-current 465536000
Adjustments for other financial assets, current -23517000
Adjustments for other bank balances 115115000
Adjustments for increase (decrease) in trade payables, current 7603000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -59868000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 151149000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 34470000
Adjustments for provisions, current -30000
Adjustments for provisions, non-current 4189000
Adjustments for other financial liabilities, current 69144000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 29472000
Adjustments for dividend income 0
Adjustments for interest income 35142000
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) 1286000
Other adjustments for non-cash items 121159000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 981943000
Net cash flows from (used in) operations 521411000
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 521411000
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 613000
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 3677000
Proceeds from sales of intangible assets under development -331818000
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 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -334882000
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 -311558000
Repayments of borrowings 0
Payments of lease liabilities 14806000
Dividends paid 0
Interest paid 89317000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -415681000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -229152000
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 -229152000
Cash and cash equivalents cash flow statement at beginning of period 252728000
Cash and cash equivalents cash flow statement at end of period 23576000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's 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 Yes
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 M/s. B R A N D & Associates LLP Yes 31-Aug-2025