5323862025-01-012025-03-315323862025-03-315323862024-03-315323862024-04-012025-03-315323862025-01-012025-03-31in-capmkt:OtherExpenses1Member5323862024-04-012025-03-31in-capmkt:OtherExpenses1Member5323862025-01-012025-03-31AuditorDomain15323862025-01-012025-03-31in-capmkt:AuditedMember5323862025-03-31in-capmkt:AuditedMember5323862025-01-012025-03-31in-capmkt:AdjustedMember5323862025-03-31in-capmkt:AdjustedMember5323862025-01-012025-03-31AuditQualification15323862025-01-012025-03-31AuditQualification2iso4217:INRiso4217:INRxbrli:shares532386CALSOFTNOTLISTEDINE526B01014CALIFORNIA SOFTWARE COMPANY LIMITEDMain BoardEquity2024-04-012025-03-312025-05-302025-05-21INRLakhsQuarterlyFourth quarterSingle segmentIT AND SOFTWARE DEVELOPMENT2025-05-3016:00:002025-05-3020:50:00trueCash Flow IndirectStatement on impact of audit qualification2025-01-012025-03-31AuditedConsolidated198950000198950000007879000013980006770000160470003848000038480001071000-17800089300002955000000029550000295500061828000100.050.05000.050.052024-04-012025-03-31AuditedConsolidated54464000054464000000243550000567000014456000444810009983000099830002968000-1780002790000071930000000719300007193000618280001000.120.12000.120.12Other Expenses6770000Other Expenses1445600022474000000000142500023899000001840110002038300010300002441000206938000380020005077000250017000273916000270499000-251910002453080002453080000000000802200047120000471200010300012837000157710000286080002860800027391600000-374760000633700000632000000-117600005670000000-178200000000000000-27795000-1781200000000-178120000000000000000000000000000000029680000-29680000000000073710000000033494000408650002008500002008500040100020486000AuditedQualified opinionK Gopal Rao & Cotrue2027-02-2854464000544640004448000044480000719400071940000.120.122739160002739160002860700028607000245308000245308000Balances appearing in Current Tax Asset (net) amounting to Rs.380.02 Lakhs, under Current Assets in the Standalone Financial Results are subject to reconciliation. The effect of the non-reconciliation is not quantifiable.Qualified opinionRepetitiveFor the above referred observation of the Auditors, balances appearing in Current Tax Asset (net) amounting to Rs.380.02 Lakhs, under Current Assets in the Standalone Financial Results pertains to various previous years and the assessment is pending before the various appellate authorities and the management is confident of winning cases in favour of the Company. <br></br> Not Ascertainable <br></br> For the above referred observation of the Auditors, balances appearing in Current Tax Asset (net) amounting to Rs.380.02 Lakhs, under Current Assets in the Standalone Financial Results pertains to various previous years and the assessment is pending before the various appellate authorities and the management is confident of winning cases in favour of the Company.No comments further to the Details of Audit QualificationBalances appearing in Trade receivables amounting to Rs. 1,840.11 Lakhs, under Current Financial Assets in the Standalone Financial Results are subject to reconciliation and confirmation from the customers. Consequent impact of non-collection of receivables shall impair GST exemption on exports which needs to be provided. The effect of the non-confirmation / non-reconciliation is not quantifiable.Qualified opinionRepetitiveFor the above referred observation of the Auditor, Balances appearing in Trade receivables amounting to Rs. 1,840.11 Lakhs, under Current Financial Assets in the Standalone Financial Results are subject to reconciliation and confirmation from the customers. The major revenue of the company is from the digital marketing and the realization of the trade receivables started happening. Necessary provisions will be made. <br></br> Not Ascertainable <br></br> <br></br> Managements View: <br></br> <br></br> a) On audit qualification 2(A)(i) of the statement: <br></br> For the above referred observation of the Auditor, Balances appearing in Trade receivables amounting to Rs. 1,840.11 Lakhs, under Current Financial Assets in the Standalone Financial Results are subject to reconciliation and confirmation from the customers. The major revenue of the company is from the digital marketing and the realization of the trade receivables started happening. Necessary provisions will be made. <br></br> No comments further to the Details of Audit QualificationDr. Vasudevan MManimalaA V N SrimathiMadan Gopal NarayananChennai2025-05-30