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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1.The above results for the quarter ended 31 December 2024 were reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meeting held on 14 February, 2025. 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 persual 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.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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