CTE2023-04-012023-06-30 CTE2023-04-012023-06-30in-bse-fin:OneOperatingExpenses01Member CTE2023-04-012023-06-30in-bse-fin:OneOperatingExpenses02Member CTE2023-04-012023-06-30in-bse-fin:OneOperatingExpenses03Member CTE2023-06-30 CTE2023-04-012023-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member CTE2023-04-012023-06-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532801 CTE NOTLISTED Cambridge Technology Enterprises Limited Equity 2023-04-01 2024-03-31 2023-08-11 2023-08-04 INR Lakhs First quarter 14:00:00 16:05:00 2023-08-11 2023-08-11 Not applicable Single segment Operating Segment 2023-04-01 2023-06-30 Unaudited Consolidated 527499000.00 6714000.00 534213000.00 0.00 0.00 0.00 315336000.00 11224000.00 23249000.00 217094000.00 566902000.00 -32690000.00 0.00 -32690000.00 5336000.00 -2210000.00 3126000.00 0.00 -35815000.00 0.00 0.00 0.00 0.00 -35815000.00 15854000.00 -19961000.00 -33559000.00 -2256000.00 -17705000.00 -2256000.00 196310000.00 10 -1.71 -1.71 0.00 0.00 -1.71 -1.71 1. The above results for the quarter ended 30 June 2023 were reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meeting held on 11 August 2023. 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 and CTE Web Apps Private Limited, India, Wholly Owned Subsidiaries; FA Software Services Private Limited, India, Subsidiary; Cambridge Biz Serve Inc., Philippines, CT Asia SDN BHD, Malaysia and Cambridge Innovation Capital LLC, USA, Wholly Owned Step Down Subsidiaries. 4. The Board during quarter ended June 30, 2023 approved to invest (including any other financial commitment) up to a sum of USD 5 Million for acquisition of up to 100% voting rights in Appshark Software Inc., USA and upto a sum of Rupees 3 Crores for acquisition of up to 100% voting rights of R.P. Web Apps Private Limited. The Board completed acquisition of 100% voting rights of R.P. Web Apps Private Limited on July 31, 2023. 5. 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). 6. The Group has one reportable segment as per the requirements of Ind AS 108 Operating Segments . 7. 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. 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 submission of results in pdf mode for note 10. Other expenses 44703000.00 Purchase of software licenses 36609000.00 Subcontracting expenses 135782000.00 Remeasurement of defined benefit plans -3967000.00 -3967000.00 -1104000.00 Exchange difference in translating the financial statements of foreign operations 18718000.00 18718000.00 0.00