WTICAB2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member WTICAB2024-01-012024-03-31in-bse-fin:OneOperatingExpenses02Member WTICAB2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member WTICAB2024-01-012024-03-31in-bse-fin:FourOperatingExpenses02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares WTICAB 2023-04-01 2024-03-31 INR Yearly true Cash Flow Indirect Audited Consolidated 2207100000.00 31942000.00 2239042000.00 0.00 0.00 0.00 142926000.00 18783000.00 62605000.00 1851775000.00 2076089000.00 162953000.00 0.00 162953000.00 0.00 162953000.00 46962000.00 -2812000.00 44150000.00 118803000.00 0.00 0.00 0.00 118803000.00 0.00 0.00 118803000.00 283118000.00 10 6.54 6.54 0.00 0.00 0.00 Notes to Consolidated Audited Financial Results for the Half Year & Year ended on March 31, 2024 1. The above consolidated financial results for the half year and year ended March 31, 2024 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors of the company at their respective meetings held on May 28, 2024. 2. The Statutory Auditors of the Company have carried out the audit of the above consolidated financial results and have issued an unmodified audit opinion on the same. 3. These consolidated financial results have been prepared in compliance with the Accounting Standard (AS) as notified by the Ministry of Corporate Affairs and prescribed under Section 133 of the Companies Act, 2013, read with relevant rules issued thereunder and other accounting pronouncements generally accepted in India, to the extent applicable. 4. As per MCA notification dated February 16, 2015 companies whose shares are listed on SME Exchange as referred to in Chapter XB of SEBI (Issue of Capital and Disclosure Requirements) Regulation, 2009, are exempted from the compulsory requirement of adoption of Ind AS. 5. The company is dealing only in one segment i.e. “Rent-A-Cab”. Therefore, no segment reporting is applicable. 6. The figures of half year ended March 31, 2024 are the balancing figures between audited figures in respect of the full financial year and the unaudited figures upto September 30, 2023 of the current financial year. 7. The Proceeds from IPO is of Rs. 9,468 Lakhs. The Object, Proposed Utilization & Amount Utilized as on March 31, 2024 is as under. Sr No Particulars Total Amount allocated Total Amount Utilized 1 To Meet Working Capital Requirement 7,300.00 Nil 2 General Corporate Expenses 800.00 Nil 3 To Meet the Issue Expenses 1,368.27 980.17 Notes 1: Pursuant to the provisions of section 52(2)(c) of the Companies Act, 2013., the entire expenses of issue of shares through IPO has been netted off from the Securities Premium Account. 2: Interest earned amounting of Rs 57.31 Lakh on unutilised idle IPO proceed kept in the Bank Fixed Deposits till March 31, 2024 have been reduced from the total amount utilised out of IPO proceeds.. 8. The Comparative consolidated results and other information for the half year ended September 30, 2023 & year ended on March 31, 2023 have not been disclosed earlier as company got listed on February 19, 2024. However, the management has exercised necessary due diligence to ensure that the said results provide a true & fair view of its affairs. 9. During the year the entire amount of investment Rs. 65.65 Lakhs of one subsidiary namely PT. WTI Trading & Mining Ventures (Indonesia) was received by the company, however due to legal formalities the formal closure of subsidiary could not be completed till 31st March 2024. Therefore, the same subsidiary has been excluded from the consolidation in line with the requirement of AS-21 Consolidated Financial Statements. 10. The previous year figures have been re-grouped, re-cast and re-arranged wherever considered necessary to make it comparable to the classification of current period. For and On behalf of Board of Director of Wise Travel India Limited (Vivek Laroia) Managing Director DIN - 02534740 Place – New Delhi Date – 28th May 2024 Audited Consolidated 4105950000.00 34915000.00 4140865000.00 0.00 0.00 0.00 273470000.00 36650000.00 116030000.00 3403454000.00 3829604000.00 311261000.00 0.00 311261000.00 0.00 311261000.00 84424000.00 -5407000.00 79017000.00 232244000.00 0.00 0.00 0.00 2322.44 0.00 0.00 232244000.00 31583000.00 10 1248994000.00 12.79 12.79 0.00 0.00 0.00 Operating Expenses 1751046000.00 Other Expenses 100729000.00 Operating Expenses 3214850000.00 Other Expenses 188604000.00 0.00 116030000.00 0.00 1321000.00 0.00 0.00 -27153000.00 0.00 -2245000.00 0.00 87953000.00 0.00 -269037000.00 -24342000.00 116242000.00 30884000.00 15104000.00 -131149000.00 -43196000.00 268065000.00 0.00 -24312000.00 -6366000.00 94462000.00 0.00 191549000.00 0.00 0.00 191549000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 92950000.00 201579000.00 101632000.00 1007671000.00 61940000.00 128019000.00 0.00 0.00 0.00 6366000.00 0.00 0.00 0.00 -942223000.00 0.00 0.00 -942223000.00 848810000.00 0.00 0.00 49241000.00 40605000.00 0.00 24311000.00 0.00 0.00 833135000.00 0.00 0.00 833135000.00 82461000.00 0.00 82461000.00 90379000.00 172840000.00