CEREBRAINT2023-10-012023-12-31 CEREBRAINT2023-10-012023-12-31 CEREBRAINT2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member CEREBRAINT2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member CEREBRAINT2023-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532413 CEREBRAINT NOTLISTED Cerebra Integrated Technologies Limited Equity 2023-04-01 2024-03-31 2024-02-14 2024-02-07 INR Lakhs Third quarter 19:35:00 20:45:00 2024-02-14 2024-02-14 Not applicable Single segment E-WASTE 2023-10-01 2023-12-31 Unaudited Standalone 119832000.00 356000.00 120188000.00 102813000.00 0.00 0.00 8605000.00 17117000.00 1059000.00 208380000.00 337974000.00 -217786000.00 -80000000.00 -297786000.00 0.00 0.00 0.00 0.00 -297786000.00 0.00 0.00 0.00 0.00 -297786000.00 0.00 -297786000.00 0.00 0.00 1119865000.00 10 -2.66 -2.66 0.00 0.00 -2.66 -2.66 0.00 0.00 0.00 The above unaudited financial results as reviewed and recommended by the Audit Committee were approved by the Board of Directors at its Meeting held on 14th February 2024These financial results have been prepared in accordance with Indian Accounting Standards ( IND AS) prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules thereunder and in terms of Regulation 33 of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 and SEBI Circular dated 5 July, 2016.The Extended Producer Responsibility (EPR) business is one of the highest business generators for the company. There is a reduction in turnover as there is a delay in rollout of Central Pollution Control Board (CPCB) portal to complete the registration & allocation process as per the new E Waste rules, 2022 and only after the registration & audit process, the generation of EPR certificates is possible over the portal. Now that the portal is opened for completing the process, we expect the EPR business to become normal during the rest of the period of the current financial year.Lack of working capital led the company to be more dependent on back-to-back refurbishment orders which affected the margin.Company has started Refurbishment as a Service business vertical. The Company is providing the services to couple of large global corporates and signed an agreement with these companies for 3 years. This activity has started from May 2023 and have favourable customer feedback.The Company is engaged in the business of E-Waste Recycling & Refurbishment segment and therefore has only one reportable segment in accoradnce with IND AS 108 operating Segments .During the Quarter and nine months ended December 31, 2023, the Company has recognised Rates and Taxes expense (Salex tax) of Rs. 1.79 crores, based on the order from Maharastra Sales Tax Department RC.No./PAN/TIN No.27830726943 for settlement of arrears.The figures of previous period have been regrouped/ reclassified to make them compare with those of current period wherever considered necessary. The impact of such reclasiification/regrouping is not material to the standalone financial results. Revaluation of stock has been carried out based on the the Audit Committe advise and on Physical Verification of stocks. Single segment 2023-04-01 2023-12-31 Unaudited Standalone 367704000.00 661000.00 368365000.00 343055000.00 0.00 0.00 27874000.00 50070000.00 3169000.00 341584000.00 765752000.00 -397387000.00 -130000000.00 -527387000.00 15342000.00 0.00 15342000.00 0.00 -542729000.00 0.00 0.00 0.00 0.00 -542729000.00 0.00 -542729000.00 0.00 0.00 1119865000.00 10 -4.85 -4.85 0.00 0.00 -4.85 -4.85 0.00 0.00 0.00 Other Expenses 208380000.00 Other Expenses 341584000.00