Interim report
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Date: October 28, 2026 To, To, Department of Corporate Services, Listing Department, BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange plaza, Plot No. C/1, G Block Dalal Street Bandra Kurla Complex, Bandra East, Mumbai - 400001 Mumbai – 400051 Scrip Code: 543333 Scrip Symbol: CARTRADE ISIN: INE290S01011 Dear Sir(s)/Madam(s), Sub: Outcome of Board Meeting of CarTrade Tech Limited (“the Company”) Reference: Regulation 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Pursuant to the provisions of Regulation 30 and 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“SEBI LODR Regulations”), and in continuation of our intimation dated October 22, 2026, this is to inform you that the Board of Directors of the Company at their meeting held today i.e. on October 28, 2026 whic h commenced at 09.30 am and concluded at 11.39 am have approved the U naudited Standalone and Consolidated Financial Results of the Company for the second quarter and half year ended September 30, 2026. The financial results along with the copy of limited review report duly signed by the Statutory Auditors of the Company for the second quarter and half year ended September 30, 2026 is enclosed herewith. The above information along with the relevant documents shall also be made available on the Company's website https://www.cartradetech.com/. You are requested to kindly take the above information on your records. Yours faithfully, For CarTrade Tech Limited ____________________________________ Lalbahadur Pal Company Secretary and Compliance officer Mem. No. A40812 Enclosed: a/a
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Gada Ritesh Kantilalcn=Gada Ritesh Kantilal,c=IN, o=Personal2026.10.28 10:30:54 +05'30'Gada RiteshKantilal
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(Rs. In Lakhs )Year endedSeptember 30, 2026 June 30, 2026 September 30, 2025 September 30, 2026 September 30, 2025 March 31, 2026UnauditedUnauditedUnauditedUnauditedUnauditedAudited Income Revenue from operations21,309.18 20,116.32 19,341.26 41,425.50 36,645.23 77,926.72 Other income (Refer note 3)2,313.42 2,857.50 2,873.14 5,170.92 5,419.25 9,050.22 Total income23,622.60 22,973.82 22,214.40 46,596.42 42,064.48 86,976.94 Expenses Employees benefit expense8,367.36 8,346.99 7,755.07 16,714.35 15,277.29 30,708.62 Finance cost303.62 318.85 303.47 622.47 605.95 1,247.86 Depreciation and amortization expense1,065.42 1,077.09 936.56 2,142.51 1,839.52 3,868.54 Other expenses5,341.39 5,471.62 5,226.83 10,813.01 10,657.99 21,518.30 Total expenses15,077.79 15,214.55 14,221.93 30,292.34 28,380.75 57,343.32 Profit before exceptional item and tax 8,544.81 7,759.27 7,992.47 16,304.08 13,683.73 29,633.62 Exceptional Item (Refer note 5)- 307.55 - 307.55 - 650.71 Profit before tax 8,544.81 7,451.72 7,992.47 15,996.53 13,683.73 28,982.91 Tax expenses Current tax 1,007.40 892.91 717.48 1,900.31 1,150.03 2,611.91 Adjustment of tax relating to earlier years(130.72) - - (130.72) - (758.15) Deferred tax expenses1,072.64 883.52 867.40 1,956.16 1,419.79 2,778.36 Total Tax expenses1,949.32 1,776.43 1,584.88 3,725.75 2,569.82 4,632.12 Profit for the period / year6,595.49 5,675.29 6,407.59 12,270.78 11,113.91 24,350.79 Other Comprehensive Income / (loss)Items that will not be reclassified to profit or loss Remeasurement of the defined benefit plan130.72 (103.90) 71.94 26.82 (187.15) (132.28) Income tax related to the above(32.90) 26.15 (18.11) (6.75) 47.10 33.23 Total Other comprehensive income / (loss) 97.82 (77.75) 53.83 20.07 (140.05) (99.05) Total comprehensive income for the period / year6,693.31 5,597.54 6,461.42 12,290.85 10,973.86 24,251.74 Profit for the period / year attributable to Equity holders of the parent 5,948.76 5,124.16 5,966.43 11,072.92 10,253.58 22,299.95 Non-controlling interest646.73 551.13 441.16 1,197.86 860.33 2,050.84 Equity holders of the parent80.40 (48.56) 48.43 31.84 (85.97) (35.55) Non-controlling interest17.42 (29.19) 5.40 (11.77) (54.08) (63.50) Equity holders of the parent6,029.16 5,075.60 6,014.86 11,104.76 10,167.61 22,264.40 Non-controlling interest664.15 521.94 446.56 1,186.09 806.25 1,987.34 4,861.50 4,802.31 4,760.60 4,861.50 4,760.60 4,787.81 Other equity (excluding revaluation reserves)2,43,550.78 Earnings Per Equity Share (face value of Rs. 10/- each) (Not annualised for the quarter / half year)Basic (in Rs.)12.30 10.69 12.56 22.99 21.59 46.80 Diluted (in Rs.)11.88 10.26 11.99 22.21 20.60 44.60 CarTrade Tech LimitedCorporate Identity Number: L74900MH2000PLC126237Statement of Unaudited Consolidated Financial Results For The Quarter and Half year ended September 30, 2026Registered & Corporate Office: 1st floor, Plot no. D- 507, Shri Sawan knowledge Park, TTC industrial area, Navi Mumbai, Thane - 400703.website: www.cartradetech.com, Email: investor@cartrade.com Total Other comprehensive income / (loss) for the period / year attributable toSee accompanying notes to financial results Quarter ended Total comprehensive income for the period / year attributable to ParticularsHalf year ended
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(Rs. In Lakhs ) As at September 30, 2026 (Unaudited) As at March 31, 2026 (Audited) Non-current assetsProperty, Plant and Equipment 9,966.71 7,457.30 Capital work in progress 660.54 124.71 Goodwill 1,32,422.72 1,32,422.72 Other Intangible Assets 103.95 30.38 Right of Use Assets 11,211.33 12,263.91 Financial Assets Investments 667.92 674.50 Other financial assets 22,090.94 19,932.90 Deferred Tax assets (net) 1,320.18 3,152.31 Income Tax assets (net) 1,529.88 990.22 Other non- current assets 215.44 373.57 Total Non - Current Assets 1,80,189.61 1,77,422.52 Current assets Contract Assets 6,601.15 6,402.93 Financial Assets Investments 1,02,647.02 90,325.23 Trade receivables 8,862.80 9,299.04 Cash and cash equivalents 5,645.85 3,140.12 Bank balance (other than above) 512.77 980.68 Other financial assets 9,889.59 10,622.45 Other current assets 2,260.19 2,726.62 Total Current Assets 1,36,419.37 1,23,497.07 Total Assets 3,16,608.98 3,00,919.59 EQUITY AND LIABILITIESEquity Equity Share capital 4,861.50 4,787.81 Other Equity 2,58,295.71 2,43,550.78 Equity attributable to owners of the Company2,63,157.21 2,48,338.59 Non Controlling Interests15,391.07 13,504.74 Total Equity2,78,548.28 2,61,843.33 Liabilities Non-current liabilitiesFinancial LiabilitiesLease liabilities 9,811.50 10,943.82 Employee benefit obligations 2,558.63 2,306.40 Other non-current liabilities 52.28 70.14 Total Non - Current Liabilities 12,422.41 13,320.36 Current liabilitiesContract liabilites 4,864.20 4,644.44 Financial Liabilities Lease liabilities 3,044.13 3,099.12 Trade payables- Total outstanding dues of micro enterprises and small enterprises 604.69 613.03 - total outstanding dues of creditors other than micro enterprises and small enterprises 2,635.46 2,619.96 Other financial liabilities 10,335.76 11,256.00 Other current liabilities 2,340.86 1,766.56 Current tax liability (net) 221.30 72.01 Employee benefit obligations 1,591.89 1,684.78 Total Current Liabilities 25,638.29 25,755.90 Total Liabilities 38,060.70 39,076.26 Total Equity and Liabilities 3,16,608.98 3,00,919.59 See accompanying notes to financial results CarTrade Tech LimitedCorporate Identity Number: L74900MH2000PLC126237Particulars ASSETSStatement of Unaudited Consolidated Balance Sheet as at September 30, 2026Registered & Corporate Office: 1st floor, Plot no. D- 507, Shri Sawan knowledge Park, TTC industrial area, Navi Mumbai, Thane - 400703.website: www.cartradetech.com, Email: investor@cartrade.com
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(Rs. In Lakhs ) Half year ended September 30, 2026 (Unaudited) Half year ended September 30, 2025(Unaudited) A. CASH FLOW FROM OPERATING ACTIVITIES:Profit before tax 15,996.53 13,683.73 Adjustments to reconcile profit before net cash flowDepreciation and amortisation 2,142.51 1,839.52 Share-based payment expense 1,231.25 726.37 Interest income on financial asset carried at amortised cost (1,265.94) (1,477.14)Profit on sale of Property, Plant and Equipment (Net) (24.14) (12.84)Impairment allowance on financial assets & non-financial assets 116.27 89.77 Bad debts 0.72 - Liabilities no longer required written back (406.79) (1,452.08)Interest expense 622.47 605.95 Gain on termination of lease (119.23) (119.74)Fair value loss on financial instruments at fair value through profit or loss - 13.08 Net gain on investment carried at fair value through Profit and Loss (3,157.92) (2,197.71) (860.80) (1,984.82)Operating Profit before Working Capital Changes 15,135.73 11,698.91 Working capital adjustments:Decrease / (Increase) in trade receivables 319.26 (422.23)Decrease in other assets 622.69 938.75 Increase in financial assets (345.62) (90.15)Increase in Contract Assets (198.22) (1,987.67)Increase in trade payables 58.17 397.14 Increase / (Decrease) in other liabilities 556.44 (35.02)Increase in Contract Liabilities 219.76 340.11 Decrease in other financial liabilities (512.49) (352.56)Increase in employee benefit obligations 186.16 120.47 906.15 (1,091.16)Cash generated from operations 16,041.88 10,607.75 Income tax paid (net) (net of refund) (2,290.75) (1,368.99)Net Cash generated from Operating Activities 13,751.13 9,238.76 B. CASH FLOW FROM INVESTING ACTIVITIESPurchase of Property, Plant and Equipment (3,625.85) (206.71)Proceeds from sale of Property, Plant and Equipment 126.89 17.11 Purchase of current investments (12,671.58) (14,983.53)Proceeds from Sale of current investments 3,514.28 4,649.42 Fixed deposits matured 7,675.49 19,781.82 Fixed deposits placed (8,049.16) (17,604.27)Interest income 817.75 949.74 Net Cash used in Investing Activities (12,212.18) (7,396.42)C. CASH FLOW FROM FINANCING ACTIVITIESProceeds from exercise of employee stock options 3,182.85 454.53 Share application money received against employee stock options - 30.96 Repayment of lease liabilities (Principal) (1,593.61) (1,290.02)Repayment of lease liabilities (interest) (622.46) (605.95)Net Cash from / (used) in Financing Activities 966.78 (1,410.48)Net increase in cash and cash equivalents 2,505.73 431.86 Cash and cash equivalents at beginning of the period 3,140.12 2,876.29 Cash and cash equivalents at end of the period 5,645.85 3,308.15 Represented by - Cash in hand 92.64 183.40 - Cash in transit 51.68 80.50 - Balance held in wallets 104.26 - -Balance in current account 5,396.59 1,633.32 -Balance in deposit account maturity less than 3 months 0.68 1,410.93 5,645.85 3,308.15 Particulars See accompanying notes to financial results CarTrade Tech Limited Corporate Identity Number: L74900MH2000PLC126237Unaudited Consolidated Cash Flow Statement For The Quarter and Half year ended September 30, 2026Registered & Corporate Office: 1st floor, Plot no. D- 507, Shri Sawan knowledge Park, TTC industrial area, Navi Mumbai, Thane - 400703.website: www.cartradetech.com, Email: investor@cartrade.com
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123 (Rs. In Lakhs )Year ended September 30, 2026 June 30, 2026 September 30, 2025 September 30, 2026 September 30, 2025 March 31, 2026Unaudited Unaudited Unaudited Unaudited Unaudited Audited Interest income on bank deposits 617.42 573.35 703.26 1,190.77 1,403.03 2,609.81 Interest income on others 38.20 36.97 34.43 75.17 74.11 191.94 Gain on fair valuation / sale of financial assets 1,461.93 1,695.99 949.23 3,157.92 2,197.71 4,314.10 Liabilities no longer required written back - 406.91 1,050.58 406.91 1,452.08 1,556.99 Miscellaneous income 118.48 62.18 74.76 180.66 159.74 217.82 Others 77.39 82.10 60.88 159.49 132.58 159.56 Total 2,313.42 2,857.50 2,873.14 5,170.92 5,419.25 9,050.22 - - - - - - 4 (Rs. In Lakhs )Year ended September 30, 2026 June 30, 2026 September 30, 2025 September 30, 2026 September 30, 2025 March 31, 2026Unaudited Unaudited Unaudited Unaudited Unaudited Audited Segment RevenueConsumer 7,949.36 7,811.03 7,624.7515,760.39 14,262.9130,833.33 Remarketing 7,030.12 6,723.28 6,262.4313,753.40 12,202.0025,931.49 Classifieds7,018.15 6,217.94 5,551.7413,236.09 10,366.0721,755.68 Total Segment Revenue21,997.63 20,752.25 19,438.92 42,749.88 36,830.98 78,520.50 Less: Intersegment eliminations (688.45) (635.93) (97.66) (1,324.38) (185.75) (593.78) Revenue from operation 21,309.18 20,116.32 19,341.26 41,425.50 36,645.23 77,926.72 - - (0.00) - - - Segment PayrollConsumer 2,861.57 3,162.39 2,907.576,023.96 5,854.0911,753.75 Remarketing 2,837.88 2,738.41 2,706.635,576.29 5,188.2710,548.93 Classifieds1,977.06 1,798.46 1,755.263,775.52 3,419.196,675.01 Less: Intersegment eliminations 54.82 52.51 44.75107.33 89.37179.19 7,731.33 7,751.77 7,414.21 15,483.10 14,550.92 29,156.88 (0.00) - - (0.00) Segment Other Expenses Consumer 1,647.72 1,743.23 1,543.963,390.95 3,135.046,657.52 Remarketing 2,071.62 2,083.33 1,913.924,154.95 3,989.598,190.03 Classifieds2,368.12 2,332.84 1,911.574,700.96 3,808.567,451.94 Less: Intersegment eliminations (746.07) (687.78) (142.62) (1,433.85) (275.20) (781.19) 5,341.39 5,471.62 5,226.83 10,813.01 10,657.99 21,518.30 - - - - Segment Results Consumer 3,440.07 2,905.41 3,173.226,345.48 5,273.7812,422.05 Remarketing 2,120.62 1,901.54 1,641.884,022.16 3,024.147,192.53 Classifieds2,672.97 2,086.64 1,884.914,759.61 3,138.327,628.69 Less: Intersegment eliminations 2.80 (0.66) 0.21 2.14 0.08 8.27 Total Segment results8,236.46 6,892.93 6,700.22 15,129.39 11,436.32 27,251.54 Add: Other income 2,313.42 2,857.50 2,873.14 5,170.92 5,419.25 9,050.22 Less: Finance Cost (303.62) (318.85) (303.47) (622.47) (605.95) (1,247.86) Less: Depreciation and Amortisation expenses(1,065.42) (1,077.09) (936.56) (2,142.51) (1,839.52) (3,868.54) Less: Share based expenses (636.03) (595.22) (340.86) (1,231.25) (726.37) (1,551.74) Profit before Exceptional item and tax 8,544.81 7,759.27 7,992.47 16,304.08 13,683.73 29,633.62 Less : Exceptional item (Refer note 5)- (307.55) - (307.55) - (650.71) Profit before Tax8,544.81 7,451.72 7,992.47 15,996.53 13,683.73 28,982.91 Less: Tax expenses(1,949.32) (1,776.43) (1,584.88) (3,725.75) (2,569.82) (4,632.12) Profit after Tax 6,595.49 5,675.29 6,407.59 12,270.78 11,113.91 24,350.79 - - - - - 0.00 Half Year endedParticularsQuarter endedDetails of other income are summarised below:Half Year endedNotes to the Unaudited Consolidated Financial ResultsCarTrade Tech LimitedCorporate Identity Number: L74900MH2000PLC126237Registered & Corporate Office: 1st floor, Plot no. D- 507, Shri Sawan knowledge Park, TTC industrial area, Navi Mumbai, Thane - 400703.website: www.cartradetech.com, Email: investor@cartrade.comConsolidated Segmentwise revenue and results for the quarter and half year ended September 30, 2026 and segment wise assets and liabilities as at September 30, 2026:ParticularsQuarter endedThe statement of unaudited consolidated financial results for the quarter and half year ended September 30, 2026 has been reviewed by the Audit Committee and approved bytheBoard of Directors at their respective meetings held on October 28, 2026. The Statutory Auditors have conducted a review of these results pursuant to the requirements ofRegulation33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. There are no qualifications in the limitedreviewreport issued by the auditors.The Unaudited Consolidated Financial Results of the Group have been prepared in accordance with the recognition and measurement principles laid down in the Ind AS 34 -InterimFinancial Reporting as prescribed under Section 133 of the Companies Act, 2013 (theread with relevant rules of the Companies (Indian Accounting Standards) Rules, 2015(asamended) and the other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations2015,as amended.
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CarTrade Tech LimitedCorporate Identity Number: L74900MH2000PLC126237Registered & Corporate Office: 1st floor, Plot no. D- 507, Shri Sawan knowledge Park, TTC industrial area, Navi Mumbai, Thane - 400703.website: www.cartradetech.com, Email: investor@cartrade.com(Rs. In Lakhs)September 30, 2026 June 30, 2026 September 30, 2025 March 31, 2026Unaudited Unaudited Unaudited AuditedSegment Assets Consumer 98,356.01 95,635.86 94,293.92 97,411.74 Remarketing 31,749.52 31,865.56 22,564.78 32,056.96 Classifieds46,451.46 46,352.30 57,170.28 47,013.49 Unallocated assets1,40,051.99 1,32,110.52 1,08,006.22 1,24,437.40 Total Assets 3,16,608.98 3,05,964.24 2,82,035.20 3,00,919.59 Segment liabilities Consumer 6,371.63 6,700.98 5,444.24 6,495.29 Remarketing 39,950.51 38,932.95 35,577.35 38,820.74 Classifieds7,059.43 6,309.30 7,605.91 6,888.70 Unallocated Liabilities70.20 79.31 429.51 376.27 Total Liabilities 53,451.77 52,022.54 49,057.01 52,581.00 5 For and on behalf of the board of directors ofCarTrade Tech LimitedVinay Vinod SanghiPlace: MumbaiChairman and Managing directorDate : October 28, 2026DIN: 00309085The Government had notified and brought into force the Labour Codes on November 21, 2025, which consolidate and replace numerous existing labour legislations. The Groupassessedthe impact of changes consistent with the Labour Codes, draft rules, FAQ, external expert's opinion and best information available. Incremental expense of Rs. 650.71 lakhswasrecorded and disclosed as exceptional item in the year ended March 31, 2026. During the previous quarter ended June 30, 2026, the Group concluded the restructuring of salariesinorder to align with the requirement of the New Labour Codes and performed an actuarial assessment, which resulted in an incremental expense of Rs. 307.55 lakhs. The impact hasbeendisclosed as an exceptional item.As atParticulars
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Gada Ritesh Kantilalcn=Gada Ritesh Kantilal,c=IN, o=Personal2026.10.28 10:31:28 +05'30'Gada RiteshKantilal
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(Rs. In Lakhs)Year ended September 30, 2026 June 30, 2026 September 30, 2025 September 30, 2026 September 30, 2025 March 31, 2026 Unaudited Unaudited Unaudited Unaudited Unaudited AuditedIncome Revenue from operations 7,949.36 7,811.03 7,624.75 15,760.39 14,262.91 30,833.33 Other income (Refer note 3)1,095.29 1,335.11 917.08 2,430.40 2,167.93 4,014.04 Total Income9,044.65 9,146.14 8,541.83 18,190.79 16,430.84 34,847.37 Expenses Employee benefits expense3,073.24 3,481.74 3,012.72 6,554.98 6,117.02 12,376.01 Finance costs25.58 27.68 18.49 53.26 37.32 86.34 Depreciation and amortisation expense260.51 279.21 247.33 539.72 480.69 1,086.44 Other expenses1,647.72 1,743.23 1,543.96 3,390.95 3,135.04 6,657.52 Total Expenses5,007.05 5,531.86 4,822.50 10,538.91 9,770.07 20,206.31 Profit before Exceptional items and tax for the period / year4,037.60 3,614.28 3,719.33 7,651.88 6,660.77 14,641.06 Exceptional Items (Refer note 4) - 307.55 - 307.55 - 650.71 Profit before tax for the period / year4,037.60 3,306.73 3,719.33 7,344.33 6,660.77 13,990.35 Tax expense Current Tax- - - - - - Adjustment of tax relating to earlier years(130.72) - - (130.72) - (758.15) Deferred Tax934.83 733.04 850.41 1,667.87 1,492.44 3,201.95 Total Tax Expense 804.11 733.04 850.41 1,537.15 1,492.44 2,443.80 Profit for the period / year3,233.49 2,573.69 2,868.92 5,807.18 5,168.33 11,546.55 Other Comprehensive Income / (Loss) Items that will not be reclassified to profit or loss Remeasurements of the defined benefit plans26.59 (15.75) 33.98 10.84 (17.76) (8.89) Income Tax related to the above(6.70) 3.97 (8.55) (2.73) 4.47 2.24 Total Other Comprehensive income / (loss) for the period / year 19.89 (11.78) 25.43 8.11 (13.29) (6.65) Total comprehensive Income for the period / year 3,253.38 2,561.91 2,894.35 5,815.29 5,155.04 11,539.90 Paid up Equity Share Capital (Face Value of Rs.10/- per share)4,861.50 4,802.31 4,760.61 4,861.50 4,760.61 4,787.81 Other Equity (excluding revaluation reserve)2,25,828.62 Earnings per equity share (face value of Rs. 10/- each) (not annualised for the period )Basic (In Rs.)6.68 5.37 6.04 12.06 10.88 24.23 Diluted (In Rs.)6.46 5.15 5.77 11.65 10.39 23.08 See accompanying notes to financial results ParticularsCorporate Identity Number: L74900MH2000PLC126237website: www.cartradetech.com, Email: investor@cartrade.comCarTrade Tech LimitedStatement of Unaudited Standalone Financial Results for the Quarter and Half Year ended September 30, 2026Registered & Corporate Office: 1st floor, Plot no. D- 507, Shri Sawan knowledge Park, TTC industrial area, Navi Mumbai, Thane - 400703Quarter ended Half year ended
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(0.00) (Rs. In Lakhs) As at September 30, 2026 As at March 31, 2026 (Unaudited) (Audited) Property, plant and equipment 4,997.04 2,545.05 Capital work in progress 660.54 124.71 Goodwill 78,409.27 78,409.27 Other Intangible Assets 4.41 6.67 Right of use assets 1,138.18 1,488.19 Financial Assets Investment 68,231.30 68,231.30 Other financial assets 307.04 288.68 Deferred Tax assets (net) 164.39 1,704.26 Income Tax assets (net) 1,122.03 719.35 Other Non- current Assets 214.42 175.92 1,55,248.62 1,53,693.40 Current assets Contract assets 4,738.50 3,995.10 Financial Assets Investments 75,618.62 69,936.35 Trade receivables 6,694.74 7,564.89 Cash and cash equivalents 3,743.88 1,498.64 Other financial assetsOther financial assets 209.94 198.78 Other Current assets 527.71 488.28 Total Current Assets 91,533.39 83,682.04 2,46,782.01 2,37,375.44 EQUITY AND LIABILITIESEquity Equity Share capital 4,861.50 4,787.81 Other Equity 2,35,284.13 2,25,828.62 Total Equity 2,40,145.63 2,30,616.43 Liabilities Non-current liabilities Financial liabilitiesLease liabilities 738.40 996.13 Employee benefit obligations 1,767.81 1,494.46 Other liabilities 52.28 70.14 Total non - Current Liabilities 2,558.49 2,560.73 Current liabilities Contract liabilities 601.43 691.31 Financial LiabilitiesLease liabilities 540.21 600.09 Trade payables 83.94 59.02 751.06 1,038.29 Other financial liabilities 408.04 324.53 Employee benefit obligations 184.25 415.37 Other liabilities 1,508.96 1,069.67 Total Current Liabilities 4,077.89 4,198.28 Total Liabilities 6,636.38 6,759.01 Total Equity and Liabilities 2,46,782.01 2,37,375.44 Particulars See accompanying notes to financial results Total Non - Current AssetsTotal AssetsASSETS - total outstanding dues of micro enterprises and small enterprises- total outstanding dues of creditors other than micro enterprises and small enterprises Non-current assetsCarTrade Tech LimitedCorporate Identity Number: L74900MH2000PLC126237Unaudited Standalone Balance Sheet as at September 30, 2026Registered & Corporate Office: 1st floor, Plot no. D- 507, Shri Sawan knowledge Park, TTC industrial area, Navi Mumbai, Thane - 400703website: www.cartradetech.com, Email: investor@cartrade.com
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(Rs. In Lakhs) Half year endedSeptember 30, 2026 Half year ended September 30, 2025 (Unaudited) (Unaudited) 7,344.33 6,660.77 539.72 480.69 531.02 262.95 - (2.86) 11.19 - 122.87 84.08 (51.02) (32.77) (10.51) (10.47) 53.26 37.32 (2,314.94) (2,121.37)Gain on sale of mutual funds (16.86) - (1,135.27) (1,302.43)Operating Profit before Working Capital Changes 6,209.06 5,358.34 747.28 (782.51) (85.49) (128.59)(Increase) In Contract Assets (743.40) (1,785.54) (89.88) 99.16 (211.29) 97.98 503.51 13.86 31.38 91.15 152.11 (2,394.49) 6,361.17 2,963.85 (402.71) (292.92) 5,958.46 2,670.93 (3,284.08) (23.13) 105.04 - (4,350.00) (2,900.00) 1,000.40 - (6,528.64) (2,923.13) 3,182.85 454.53 Share application money received - 30.96 Payment of lease liabilities (314.17) (282.86)Payment of Interest portion of lease liabilities (53.26) (37.32) 2,815.42 165.31 2,245.24 (86.89) 1,498.64 840.13 3,743.88 753.24 2.93 2.10 3,740.95 751.14 Total 3,743.88 753.24 ParticularsShare-based payment expenseInterest Income on Income tax refundLoss on sale of Property, Plant and Equipment (Net)Impairment allowance on financial and non financial assetsLiabilities no longer required written backInterest income on security depositInterest expense on lease liabilitiesGain on investment carried at fair value through Profit and LossDepreciation and amortisation A. CASH FLOW FROM OPERATING ACTIVITIES:Decrease / (Increase) in trade receivables(Increase) In Other Assets And Other Financial AssetsProfit before tax for the yearAdjustments to reconcile profit before tax to cash flows(Decrease) / Increase In Trade PayablesIncrease in other liabilities and other financial liabilities(Decrease) / Increase In Contract liabilitiesB. CASH FLOW FROM INVESTING ACTIVITIESPurchase of Property, Plant and EquipmentProceeds from sale of Property, Plant and EquipmentPurchase of current investmentsProceeds from sale of current investmentsNet Cash generated from Financing ActivitiesNet Increase / (decrease) in cash and cash equivalentsCash and cash equivalents at beginning of the yearNet Cash used in Investing ActivitiesC. CASH FLOW FROM FINANCING ACTIVITIESProceeds from exercise of options CarTrade Tech LimitedCorporate Identity Number: L74900MH2000PLC126237Unaudited Standalone Cash Flow Statement for the Half year ended September 30, 2026Registered & Corporate Office: 1st floor, Plot no. D- 507, Shri Sawan knowledge Park, TTC industrial area, Navi Mumbai, Thane - 400703website: www.cartradetech.com, Email: investor@cartrade.com See accompanying notes to financial results(a) Cash in hand(b) Bank balances - In Current accountCash and cash equivalents at end of the periodRepresented byIncrease in Employee benefit obligationsCash generated from operationsIncome tax paidNet Cash generated from Operating ActivitiesWorking Capital adjustments:
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123 (Rs. In Lakhs)Year ended September 30, 2026 June 30, 2026 September 30, 2025 September 30, 2026 September 30, 2025 March 31, 2026 Unaudited Unaudited Unaudited Unaudited Unaudited AuditedGain on fair valuation of mutual funds1,053.03 1,261.91 909.74 2,314.94 2,121.37 3,811.29 Gain on sale of mutual funds16.86 - - 16.86 - 43.01 Liabilities no longer required written back- 51.06 1.50 51.06 32.77 88.93 Interest income5.31 5.20 5.55 10.51 13.33 67.18 Profit on sale of Property, Plant and Equipment (Net) - 13.24 - 13.24 - 0.51 Others20.09 3.70 0.29 23.79 0.46 3.12 Total1,095.29 1,335.11 917.08 2,430.40 2,167.93 4,014.04 1,095.29 1,335.11 917.08 2,167.93 4,014.04 45 For and on behalf of the board of directors ofCarTrade Tech LimitedVinay Vinod SanghiPlace: MumbaiChairman and Managing Director Date :October 28, 2026DIN: 00309085The Government had notified and brought into force the Labour Codes on November 21, 2025, which consolidate and replace numerous existing labour legislations.TheCompany assessed the impact of changes consistent with the Labour Codes, draft rules, FAQ, external expert's opinion and best information available. Incrementalexpenseof Rs. 650.71 lakhs was recorded and disclosed as exceptional item in the year ended March 31, 2026. During the previous quarter ended June 30, 2026, theCompanyconcluded the restructuring of salaries in order to align with the requirement of the New Labour Codes and performed an actuarial assessment, which resulted inanincremental expense of Rs. 307.55 lakhs. The impact has been disclosed as an exceptional item.ParticularsThe details of other income are summarised below :Quarter ended Half year endedThe statement of unaudited Standalone Financial Results for the quarter and half year ended September 30, 2026, as reviewed by the Audit Committee, were approvedandtaken on record by the Board of Directors at their respective meetings held on October 28, 2026. The Statutory Auditors have conducted a review of these resultspursuantto the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended.Thereare no qualifications in the limited review report issued by the auditors.The unaudited Standalone Financial Results of the Company have been prepared in accordance with the recognition and measurement principles laid down in the Ind AS 34-Interim Financial Reporting as prescribed under Section 133 of the Companies Act, 2013 (theread with relevant rules of the Companies (Indian AccountingStandards)Rules, 2015 (as amended) and the other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI (Listing Obligations andDisclosureRequirements) Regulations 2015, as amended.CarTrade Tech LimitedCorporate Identity Number: L74900MH2000PLC126237Registered & Corporate Office: 1st floor, Plot no. D- 507, Shri Sawan knowledge Park, TTC industrial area, Navi Mumbai, Thane - 400703website: www.cartradetech.com, Email: investor@cartrade.com