CTE2024-07-012024-09-30 CTE2024-07-012024-09-30 CTE2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member CTE2024-07-012024-09-30in-bse-fin:OneOperatingExpenses02Member CTE2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member CTE2024-07-012024-09-30in-bse-fin:FourOperatingExpenses02Member CTE2024-09-30 CTE2024-07-012024-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member CTE2024-07-012024-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member CTE2024-07-012024-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member CTE2024-07-012024-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532801 CTE NOTLISTED Cambridge Technology Enterprises Limited Equity 2024-04-01 2025-03-31 2024-11-14 2024-11-07 INR Lakhs Half yearly 15:00:00 18:10:00 2024-11-14 2024-11-14 true Cash Flow Indirect Not applicable Single segment Operating Segment 2024-07-01 2024-09-30 Unaudited Consolidated 430530000.00 -5880000.00 424649000.00 98504000.00 0.00 0.00 425457000.00 15553000.00 26910000.00 141697000.00 708120000.00 -283471000.00 0.00 -283471000.00 10747000.00 -4644000.00 6104000.00 0.00 -289575000.00 0.00 0.00 0.00 0.00 -289575000.00 17489000.00 -272086000.00 -289575000.00 0.00 -272086000.00 0.00 196310000.00 10 -14.75 -14.75 0.00 0.00 -14.75 -14.75 1. The above results for the quarter ended 30 September 2024 were reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meeting held on 14 November 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, Cambridge Technology Investments Pte. Ltd., Singapore, CTE Technology Solutions Private Limited, India (formerly known as CTE Web Apps Private Limited), R.P. Web Apps Private Limited, India, FA Software Services Private Limited, India, N2T1 AI Solutions Private Limited, India 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 C B I Z Information Technology LLC, Dubai, 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 Group has one reportable segment as per the requirements of Ind AS 108 Operating Segments . 7. The Consolidated financial results are prepared based on Ind AS 110 Consolidated Financial Statements . 8. Comparative figures have been regrouped/reclassified to conform to the current period's/year's presentation. 9. CTE Web Apps Private Limited, Wholly Owned Subsidiary of the Company has completed acquisition of 100% of shares of C B I Z Information Technology L.L.C on July 25, 2024. Hence, C B I Z Information Technology LLC, Dubai is Wholly Owned Subsidiary of CTE Web Apps Private Limited and Wholly Owned Step Down Subsidiary of the Company effective July 25, 2024. 10. For further information, please refer the notes to financials submitted with Exchanges. Single segment 2024-04-01 2024-09-30 Unaudited Consolidated 968080000.00 22098000.00 990178000.00 174871000.00 0.00 0.00 825402000.00 55515000.00 52971000.00 250306000.00 1359065000.00 -368886000.00 0.00 -368886000.00 15097000.00 -10010000.00 5088000.00 0.00 -373974000.00 0.00 0.00 0.00 0.00 -373974000.00 6617000.00 -367357000.00 -373974000.00 0.00 6617000.00 0.00 196310000.00 10 -19.05 -19.05 0.00 0.00 -19.05 -19.05 Other expenses 115943000.00 Purchase of software licenses 25754000.00 Other expenses 184238000.00 Purchase of software licenses 66067000.00 0.00 317877000.00 350041000.00 0.00 0.00 0.00 0.00 0.00 0.00 180707000.00 0.00 0.00 138097000.00 318804000.00 38675000.00 60744000.00 1086141000.00 0.00 0.00 528299000.00 30190000.00 334983000.00 9491000.00 86476000.00 989439000.00 0.00 348310000.00 1337748000.00 0.00 0.00 2423889000.00 196310000.00 560998000.00 757308000.00 757308000.00 730595000.00 730595000.00 87185000.00 817780000.00 506212000.00 71395000.00 161278000.00 738885000.00 89258000.00 6656000.00 14003000.00 0.00 848802000.00 0.00 0.00 1666581000.00 2423889000.00 46676000.00 0.00 15172000.00 0.00 28322000.00 2514000.00 -26053000.00 -23480000.00 -38054000.00 18364000.00 0.00 -63644000.00 0.00 52971000.00 33197000.00 -3209000.00 16643000.00 36827000.00 0.00 3359000.00 0.00 -20638000.00 0.00 0.00 0.00 0.00 381000.00 10425000.00 0.00 131049000.00 -237838000.00 0.00 0.00 0.00 0.00 0.00 -237838000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2534000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -2534000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 72440000.00 0.00 0.00 7930000.00 0.00 46676000.00 0.00 0.00 17834000.00 -222538000.00 0.00 -222538000.00 252728000.00 30190000.00 Remeasurement of defined benefit plans -205000.00 Remeasurement of defined benefit plans -2959000.00 -205000.00 -2959000.00 -57000.00 -823000.00 Exchange difference in translating the financial statements of foreign operations 17637000.00 Exchange difference in translating the financial statements of foreign operations 8753000.00 17637000.00 8753000.00 0.00 0.00