CTE2023-10-012023-12-31 CTE2023-10-012023-12-31 CTE2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member CTE2023-10-012023-12-31in-bse-fin:OneOperatingExpenses02Member CTE2023-10-012023-12-31in-bse-fin:OneOperatingExpenses03Member CTE2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member CTE2023-10-012023-12-31in-bse-fin:FourOperatingExpenses02Member CTE2023-10-012023-12-31in-bse-fin:FourOperatingExpenses03Member CTE2023-12-31 CTE2023-10-012023-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member CTE2023-10-012023-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member CTE2023-10-012023-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member CTE2023-10-012023-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532801 CTE NOTLISTED Cambridge Technology Enterprises Limited Equity 2023-04-01 2024-03-31 2024-02-12 2024-02-06 INR Lakhs Third quarter 13:30:00 18:25:00 2024-02-12 2024-02-12 Not applicable Single segment Operating Segment 2023-10-01 2023-12-31 Unaudited Consolidated 528901000.00 8327000.00 537228000.00 0.00 0.00 0.00 300872000.00 22945000.00 23839000.00 94839000.00 442495000.00 94733000.00 0.00 94733000.00 7853000.00 -2007000.00 5846000.00 0.00 88887000.00 0.00 0.00 0.00 0.00 88887000.00 9427000.00 98314000.00 91984000.00 -3097000.00 101411000.00 -3097000.00 196310000.00 10 4.69 4.69 0.00 0.00 4.69 4.69 1.The above results for the quarter ended 31 December 2023 were reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meeting held on 12 February 2024. The Statutory Auditors have carried out limited review and expressed an unmodified opinion. 2. 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. 3. The above results include results of Cambridge Technology Inc., USA, CTE Web Apps Private Limited, RP Web Apps Private Limited, Cambridge Technology Investments Pte Ltd, Singapore, Wholly Owned Subsidiaries; FA Software Services Private Limited, Subsidiary; Cambridge Innovation Capital LLC, USA, Cambridge Biz Serve Inc., Philippines and CT Software Solutions SDN BHD, Malaysia, Wholly Owned Step Down Subsidiaries. 4. The financial results are also available for perusal at Group's website viz., www.ctepl.com and websites of BSE (www.bseindia.com) and NSE (www.nseindia.com). 5.The Group has non-current investments which are valued at cost less impairment. The Group is of the opinion that these investments carry the value as stated in the consolidated financial results. 6.The change in accounting estimate for Capital Work in Progress (CWIP) has resulted in an increase of 9.01 crores in CWIP and an equivalent decrease in expenses, resulting in a corresponding increase in profits by the same amount. Notably, this amount had been expensed in previous quarters by the company. 7. The Group has one reportable segment as per the requirements of Ind AS 108 Operating Segments . 8. The Consolidated financial results are prepared based on Ind AS 110 Consolidated Financial Statements . 9. Comparative figures have been regrouped/reclassified to conform to the current period's/year's presentation. 10. Please refer point 10 of notes to financial results submitted with Exchnage in PDF mode. Single segment 2023-04-01 2023-12-31 Unaudited Consolidated 1491576000.00 21756000.00 1513332000.00 0.00 0.00 0.00 929365000.00 46347000.00 71573000.00 443934000.00 1491219000.00 22113000.00 0.00 22113000.00 15531000.00 -3903000.00 11628000.00 0.00 10485000.00 0.00 0.00 0.00 0.00 10485000.00 30306000.00 40791000.00 20478000.00 -9993000.00 50784000.00 -9993000.00 196310000.00 10 1.04 1.04 0.00 0.00 1.04 1.04 Other expenses 40328000.00 Purchase of software licenses 18034000.00 Subcontracting expenses 36477000.00 Other expenses 124449000.00 Purchase of software licenses 88063000.00 Subcontracting expenses 231422000.00 Remeasurement of defined benefit plans -121000.00 Remeasurement of defined benefit plans -4130000.00 -121000.00 -4130000.00 -434000.00 -1688000.00 Exchange difference in translating the financial statements of foreign operations 9114000.00 Exchange difference in translating the financial statements of foreign operations 32748000.00 9114000.00 32748000.00 0.00 0.00