CEREBRAINT2021-01-012021-03-31in-bse-fin:OneOperatingExpenses01Member CEREBRAINT2021-01-012021-03-31in-bse-fin:FourOperatingExpenses01Member CEREBRAINT2021-01-012021-03-31in-bse-fin:OneReportableSegmentRevenue01Member CEREBRAINT2021-01-012021-03-31in-bse-fin:OneReportableSegmentRevenue02Member CEREBRAINT2021-01-012021-03-31in-bse-fin:FourReportableSegmentRevenue01Member CEREBRAINT2021-01-012021-03-31in-bse-fin:FourReportableSegmentRevenue02Member CEREBRAINT2021-01-012021-03-31in-bse-fin:OneReportableSegmentResults01Member CEREBRAINT2021-01-012021-03-31in-bse-fin:OneReportableSegmentResults02Member CEREBRAINT2021-01-012021-03-31in-bse-fin:FourReportableSegmentResults01Member CEREBRAINT2021-01-012021-03-31in-bse-fin:FourReportableSegmentResults02Member CEREBRAINT2021-01-012021-03-31in-bse-fin:OneReportableSegmentAssets01Member CEREBRAINT2021-01-012021-03-31in-bse-fin:OneReportableSegmentAssets02Member CEREBRAINT2021-01-012021-03-31in-bse-fin:OneReportableSegmentLiabilities01Member CEREBRAINT2021-03-31in-bse-fin:OneReportableSegmentLiabilities01Member CEREBRAINT2021-01-012021-03-31in-bse-fin:OneReportableSegmentLiabilities02Member CEREBRAINT2021-03-31in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares CEREBRAINT 2020-04-01 2021-03-31 2021-06-23 INR Lakhs Yearly true Cash Flow Indirect Multi segment 2021-01-01 2021-03-31 Audited Standalone 195696000.00 114000.00 195810000.00 -159757000.00 409629000.00 -113174000.00 26424000.00 11876000.00 973000.00 11479000.00 187450000.00 8360000.00 0.00 8360000.00 10572000.00 -407000.00 10165000.00 0.00 -1805000.00 0.00 0.00 0.00 0.00 -1805000.00 -170000.00 -1975000.00 0.00 0.00 1211966000.00 10 -0.02 -0.02 0.00 0.00 -0.02 -0.02 Notes: 1. The above audited financial results reviewed and recommended by the Audit Committee were approved by the Board of Directors at its Meeting held on 30th June 2021. 2. These 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. 3. With regard to the qualification by the Auditors relating to maintenance of proper inventory records , following responses are furnished: The Company has implemented its home grown software, currently Refurbishment stocks are maintained in this Software and EPR and E-Waste recycling stocks will also be ported onto this software very soon and the Company will be able to there after ascertain the exact quantity and value of the stock. The auditors have calculated the Stock value as per the accounting standard applicable however the value of the stock as per market will be much higher than what has been taken into account. 4. As regards the remarks of the Auditors relating to advances and receivables, following responses are furnished: The company has collected a major portion of the receivables as on 31st March and additionally the company has collected a sum of 79 crore rupees at the time of making this report. The Management is confident of collecting a major portion of this very soon. 5. As per the Arbitration award with Regard to Reduction of Share Capital by 9200000 Shares allotted to three Singapore entities, the Company has received the required ‘ Observation Letter’ from BSE and NSE and is now filing application with NCLT for Reduction of Capital process. 6. Due to Covid 19 there has been a huge demand for refurbished laptops and desktops and the Company is taking maximum advantage of the same. The Company has expanded its factory by adding another facility which is fully dedicated to the Refurbishment business of Desktops, Laptops and other IT products. 7. The Company has currently 33 Stores known as Cerebra Experience Centres (CECs) across the country to sell the above Refurbished products through these CECs. 8. The Company has started construction of huge factory to handle white goods. The factory will be ready by November. 9.Figures for the current quarter ended 31st March, 2021 are arrived at, by deducting the unaudited results for the nine months ending 31st December, 2020 from the Audited Financial results for the Financial Year ended 31st March, 2021. 10. Figures have been regrouped or rearranged , wherever necessary. For and on behalf of the Board of Directors V Ranganathan Place : Bangalore Managing Director Date: 30th June 2021 DIN: 01247305 Multi segment 2020-04-01 2021-03-31 Audited Standalone 639019000.00 1474000.00 640493000.00 123275000.00 409629000.00 -139440000.00 75487000.00 40298000.00 3756000.00 54424000.00 567429000.00 73064000.00 0.00 73064000.00 27227000.00 -407000.00 26820000.00 0.00 46244000.00 0.00 0.00 0.00 0.00 46244000.00 2000.00 46246000.00 0.00 0.00 1211966000.00 10 0.00 0.38 0.38 0.00 0.00 0.38 0.38 Other Expenses 11479000.00 Other Expenses 54424000.00 Ewaste powdering and Refining Division 15335000.00 Hardware 180360000.00 Ewaste powdering and Refining Division 193778000.00 Hardware 445240000.00 195695000.00 639018000.00 0.00 0.00 195695000.00 639018000.00 Ewaste powdering and Refining Division 82024000.00 Hardware 27464000.00 Ewaste powdering and Refining Division 130524000.00 Hardware -17162000.00 109488000.00 113362000.00 11876000.00 40298000.00 0.00 Based on management approach as defined in IND AS 108, operating segments, the chief operating decision maker evaluates the Company's performance and allocates resources based on an analysis of various performance indicators by business segments. Accordingly information has been presented along with these business segments. The accounting policies used in preparation of financial statements are consistently applied to record revenue and expenditure in individual segments. 0.00 97612000.00 73064000.00 Ewaste powdering and Refining Division 514235000.00 Hardware 610347000.00 1124582000.00 0.00 1124582000.00 Ewaste powdering and Refining Division 62594000.00 Hardware 502725000.00 565319000.00 0.00 565319000.00 40298000.00 -138810000.00 312615000.00 0.00 0.00 0.00 0.00 0.00 0.00 -318326000.00 0.00 0.00 0.00 3756000.00 -134000.00 0.00 0.00 0.00 0.00 0.00 166000.00 3429000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -104196000.00 -31132000.00 -166000.00 0.00 0.00 26830000.00 0.00 -58128000.00 0.00 1000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 76633000.00 0.00 0.00 0.00 0.00 0.00 148000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3429000.00 0.00 0.00 0.00 -73353000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 464000.00 0.00 0.00 0.00 40298000.00 0.00 0.00 -40762000.00 -172243000.00 0.00 -172243000.00 76442000.00 -95801000.00