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CarTrade Tech Limited Interim / Quarterly Report 2022

Oct 31, 2021

60917_rns_2021-10-31_584d5efc-15c3-4000-951d-335efdec166b.pdf

Interim / Quarterly Report

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Date : October 30, 2021

To,
Department of Corporate Services,
BSE Limited
Phiroze Jeejeebhoy Towers,
Dalal Street, Mumbai - 400 001
ScripCode:543333
To,
Listing Department,
National Stock Exchange of India Limited
Exchange Plaza, C-1, G Block,
Bandra Kurla Complex,
Bandra (E), Mumbai - 400 051
ScripSymbol:CARTRADE

ISIN: INE290S01011

Dear Sir/Madam,

Sub: Corrigendum to the Consolidated Unaudited financial results for the second quarter and half year ended on September 30, 2021

This has reference to our letter dated October 28, 2021 regarding submission of Unaudited Consolidated Financial Results for the second quarter and half year ended on September 30, 2021 pursuant to regulation 30 and 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulation 2015.

In this connection, we would like to inform that the aforesaid consolidated results submitted to stock exchanges contain clerical error caused inadvertently, in the Unaudited Consolidated Financial Results for the Quarter and Half Year Ended September 30, 2021 as follow:

Reported nomenclature and corresponding figures:

(Rs. In Lakhs) (Rs. In Lakhs) (Rs. In Lakhs) (Rs. In Lakhs) (Rs. In Lakhs) (Rs. In Lakhs) (Rs. In Lakhs)
Particulars Quarter ended Halfyear ended Year ended
September
30, 2021
June
30, 2021

September
30, 2020
September
30, 2021
September
30, 2020
March
31, 2021
Depreciation and
amortization expense
161.80 132.81 104.36 294.61 202.25 429.78
Finance cost 653.52 547.02 495.32 1,200.55 973.74 1,992.73

Corrected nomenclature and corresponding figures:

(Rs. In Lakhs) (Rs. In Lakhs) (Rs. In Lakhs)
Particulars Quarter ended Halfyear ended Year ended
September
30, 2021
June
30, 2021
September
30, 2020
September
30, 2021
September
30, 2020
March
31, 2021
Finance cost 161.80 132.81 104.36 294.61 202.25 429.78
Depreciation and
amortization expense
653.52 547.02 495.32 1,200.55 973.74 1,992.73

CarTrade Tech Limited (formerly known as MXC Solutions India Private Limited) Reg. Off. & Corp. Off: 12th Floor Vishwaroop IT Park, Sector 30A, Vashi, Navi Mumbai 400705. W: cartradetech.com | T: +91 22 6739 8888 | CIN: U74900MH2000PLC126237

==> picture [596 x 40] intentionally omitted <==

Since only the aforementioned line items have been interchanged with each other, revenue, expenses, profit and EPS will not undergo any change.

We affirm that there are no other changes in the consolidated financial results with regard to the Statement of Unaudited Consolidated Balance Sheet and Unaudited Consolidated Cash Flow Statement for the second quarter and half year ended on September 30, 2021.

Further, there are no changes in unaudited standalone financial results for the second quarter and half year ended on September 30, 2021. Enclosed herewith corrected copy of consolidated financial statements which would also be uploaded on the company website https://www.cartradetech.com/.

We sincerely regret the inconvenience caused in this regard.

Yours faithfully,

For CarTrade Tech Limited

Pal Lal Digitally signed by Pal Lal Bahadur Bahadur Deepnara Deepnarayan Date: 2021.10.30 yan 17:17:08 +05'30'

_______ Lalbahadur Pal Company Secretary and Compliance officer Mem. No. A40812

Enclosed: a/a

CarTrade Tech Limited (formerly known as MXC Solutions India Private Limited) Reg. Off. & Corp. Off: 12th Floor Vishwaroop IT Park, Sector 30A, Vashi, Navi Mumbai 400705. W: cartradetech.com | T: +91 22 6739 8888 | CIN: U74900MH2000PLC126237

==> picture [596 x 40] intentionally omitted <==

(Rs. In Lakhs)
CarTrade Tech Limited (formerly known as "MXC Solutions India Private Limited ")
Corporate Identity Number: U74900MH2000PLC126237
Statement of Unaudited Consolidated Financial Results For The Quarter and Half Year Ended September 30, 2021
Registered & Corporate Office: 12th Floor Vishwaroop IT Park, Sector 30A, Vashi, Navi Mumbai 400705.
website: www.cartradetech.com, Email: [email protected]
(Rs. In Lakhs)
CarTrade Tech Limited (formerly known as "MXC Solutions India Private Limited ")
Corporate Identity Number: U74900MH2000PLC126237
Statement of Unaudited Consolidated Financial Results For The Quarter and Half Year Ended September 30, 2021
Registered & Corporate Office: 12th Floor Vishwaroop IT Park, Sector 30A, Vashi, Navi Mumbai 400705.
website: www.cartradetech.com, Email: [email protected]
(Rs. In Lakhs)
CarTrade Tech Limited (formerly known as "MXC Solutions India Private Limited ")
Corporate Identity Number: U74900MH2000PLC126237
Statement of Unaudited Consolidated Financial Results For The Quarter and Half Year Ended September 30, 2021
Registered & Corporate Office: 12th Floor Vishwaroop IT Park, Sector 30A, Vashi, Navi Mumbai 400705.
website: www.cartradetech.com, Email: [email protected]
(Rs. In Lakhs)
CarTrade Tech Limited (formerly known as "MXC Solutions India Private Limited ")
Corporate Identity Number: U74900MH2000PLC126237
Statement of Unaudited Consolidated Financial Results For The Quarter and Half Year Ended September 30, 2021
Registered & Corporate Office: 12th Floor Vishwaroop IT Park, Sector 30A, Vashi, Navi Mumbai 400705.
website: www.cartradetech.com, Email: [email protected]
(Rs. In Lakhs)
CarTrade Tech Limited (formerly known as "MXC Solutions India Private Limited ")
Corporate Identity Number: U74900MH2000PLC126237
Statement of Unaudited Consolidated Financial Results For The Quarter and Half Year Ended September 30, 2021
Registered & Corporate Office: 12th Floor Vishwaroop IT Park, Sector 30A, Vashi, Navi Mumbai 400705.
website: www.cartradetech.com, Email: [email protected]
(Rs. In Lakhs)
CarTrade Tech Limited (formerly known as "MXC Solutions India Private Limited ")
Corporate Identity Number: U74900MH2000PLC126237
Statement of Unaudited Consolidated Financial Results For The Quarter and Half Year Ended September 30, 2021
Registered & Corporate Office: 12th Floor Vishwaroop IT Park, Sector 30A, Vashi, Navi Mumbai 400705.
website: www.cartradetech.com, Email: [email protected]
(Rs. In Lakhs)
CarTrade Tech Limited (formerly known as "MXC Solutions India Private Limited ")
Corporate Identity Number: U74900MH2000PLC126237
Statement of Unaudited Consolidated Financial Results For The Quarter and Half Year Ended September 30, 2021
Registered & Corporate Office: 12th Floor Vishwaroop IT Park, Sector 30A, Vashi, Navi Mumbai 400705.
website: www.cartradetech.com, Email: [email protected]
Particulars Quarter ended Half year ended Year ended
September 30, 2021 June 30, 2021 September 30, 2020 September 30, 2021 September 30, 2020 March 31, 2021
Unaudited Unaudited
(Refer note 2)
Unaudited
(Refer note 2)
Unaudited Unaudited
(Refer note 2)
Audited
Income
Revenue from operations
Other income
Total revenue (A)
Expenses
Purchase of Stock-in-trade
Changes in Inventories of stock-in-trade
Employees benefit expense (Refer note 8)
Finance cost
Depreciation and amortization expense
Other expenses
Total expenses (B)
Profit / (loss) before tax (A-B)
Tax expenses
Current tax
Income tax adjustment related to earlier years
Deferred tax expense / (credit)
Total Tax expenses / (credit)
Profit / (loss) for the period / year
Other Comprehensive Income / (loss)
Items that will not be reclassified to profit or loss
Remeasurement of defined benefit plans
Income tax related to the above
Total Other comprehensive Income / (loss)
Total comprehensive income / (loss) for the period / year
Profit / (loss) for the period / year attributable to
Equity holders of the parent
Non-controlling interest
Equity holders of the parent
Non-controlling interest
Paid up Equity Share Capital (Face Value of ₹ 10/- per share)
Other equity (excluding revaluation reserves)
Earnings Per Equity Share (face value of Rs. 10/- each), not annualised
Basic (in Rs. )
Diluted(in Rs.)
Total comprehensive income / (loss) for the period / year attributable to
7,756.75
1,051.95
5,323.90
980.24
5,747.32
598.22
13,080.65
1,994.44
9,019.86
1,306.50
24,968.32
3,184.04
8,808.70 6,304.14 6,345.54 15,075.09 10,326.36 28,152.36
208.41
(2.68)
8,322.86
161.80
653.52
2,524.77
59.81
57.14
8,133.50
132.81
547.02
1,842.91
-
-
2,955.51
104.36
495.32
1,747.39
268.22
54.46
16,456.37
294.61
1,200.55
4,329.91
-
-
5,860.41
202.25
973.74
3,214.50
281.31
(155.85)
13,010.99
429.78
1,992.73
7,895.53
11,868.68 10,773.19 5,302.58 22,604.12 10,250.90 23,454.49
(3,059.98)
258.81
-
216.08
(4,469.05)
-
-
143.23
1,042.96
165.69
1.14
(211.40)
(7,529.03)
258.81
-
359.31
75.46
171.76
1.14
(6,454.09)
4,697.87
977.46
(232.76)
(6,387.31)
474.89 143.23 (44.57) 618.12 (6,281.19) (5,642.61)
(3,534.87) (4,612.28) 1,087.53 (8,147.15) 6,356.65 10,340.48
20.25
(5.23)
(86.66)
21.81
11.69
1.37
(66.41)
16.57
0.37
4.22
76.27
(19.19)
15.02 (64.85) 13.06 (49.84) 4.59 57.08
(3,519.85) (4,677.13) 1,100.59 (8,196.99) 6,361.24 10,397.56
(3,767.24)
232.37
14.75
0.27
4,583.41
(8.22)
(8.22)
(4,539.98)
(72.30)
(56.43)
(8.42)
663.74
(10.03)
(10.03)
705.75
381.78
4.83
8.23
344.93
1.73
1.57
(8,307.22)
160.07
(41.69)
(8.15)
4,583.41
(18.24)
(18.24)
6,108.76
247.89
0.13
4.46
344.93
15.27
13.77
9,249.90
1,090.58
36.48
20.60
358.43
1,63,779.31
22.37
20.31
See accompanying notes tofinancial results

==> picture [10 x 26] intentionally omitted <==

AM

CarTrade Tech Limited (formerly known as "MXC Solutions India Private Limited ") Corporate Identity Number: U74900MH2000PLC126237 Statement of Unaudited Consolidated Balance Sheet as at September 30, 2021 Registered & Corporate Office: 12th Floor Vishwaroop IT Park, Sector 30A, Vashi, Navi Mumbai 400705. website: www.cartradetech.com, Email: [email protected]

CarTrade Tech Limited (formerly known as "MXC Solutions India Private Limited ")
Corporate Identity Number: U74900MH2000PLC126237
Statement of Unaudited Consolidated Balance Sheet as at September 30, 2021
Registered & Corporate Office: 12th Floor Vishwaroop IT Park, Sector 30A, Vashi, Navi Mumbai 400705.
website: www.cartradetech.com, Email: [email protected]
CarTrade Tech Limited (formerly known as "MXC Solutions India Private Limited ")
Corporate Identity Number: U74900MH2000PLC126237
Statement of Unaudited Consolidated Balance Sheet as at September 30, 2021
Registered & Corporate Office: 12th Floor Vishwaroop IT Park, Sector 30A, Vashi, Navi Mumbai 400705.
website: www.cartradetech.com, Email: [email protected]
CarTrade Tech Limited (formerly known as "MXC Solutions India Private Limited ")
Corporate Identity Number: U74900MH2000PLC126237
Statement of Unaudited Consolidated Balance Sheet as at September 30, 2021
Registered & Corporate Office: 12th Floor Vishwaroop IT Park, Sector 30A, Vashi, Navi Mumbai 400705.
website: www.cartradetech.com, Email: [email protected]
(Rs. In Lakhs)
As at
September 30, 2021
(Unaudited)
As at
March 31, 2021
(Audited)
Non-current assets
Property, Plant and Equipment
Capital work-in-progress
Goodwill
Other Intangible Assets
Right of Use Assets
Financial Assets
Investments
Other financial assets
Deferred Tax assets (net)
Income Tax assets (net)
Other non- current assets
Total Non - Current Assets
Current assets
Inventories
Financial Assets
Investments
Trade receivables
Cash and cash equivalents
Other Bank balance
Loans
Other financial assets
Other current assets
Total Current Assets
Total Assets
EQUITY AND LIABILITIES
Equity
Equity Share capital
Instruments entirely in the nature of equity
Share Application money received (Refer note 9)
Other Equity
Equity attributable to owners of the Company
Non Controlling Interests
Total Equity
ASSETS
5,082.92
58.55
89,796.10
2,206.41
6,491.00
1,831.22
8,177.74
6,113.97
1,434.74
198.27
5,112.09
49.30
89,796.10
2,537.68
4,798.69
1,805.27
2,456.30
6,541.75
1,078.08
198.70
1,21,390.92
103.23
81,876.49
4,144.36
7,279.55
6,439.75
100.00
3,504.87
1,674.66
1,14,373.96
157.69
62,743.69
4,729.70
2,199.41
248.47
4,930.00
3,069.59
567.10
1,05,122.91 78,645.65
2,26,513.83 1,93,019.61
4,583.41
-
521.60
1,88,139.16
358.43
3,880.06
-
1,63,779.31
1,93,244.17
8,414.47
1,68,017.80
8,219.19
2,01,658.64 1,76,236.99

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CarTrade Tech Limited (formerly known as "MXC Solutions India Private Limited ") Corporate Identity Number: U74900MH2000PLC126237 Statement of Unaudited Consolidated Balance Sheet as at September 30, 2021 Registered & Corporate Office: 12th Floor Vishwaroop IT Park, Sector 30A, Vashi, Navi Mumbai 400705. website: www.cartradetech.com, Email: [email protected]

CarTrade Tech Limited (formerly known as "MXC Solutions India Private Limited ")
Corporate Identity Number: U74900MH2000PLC126237
Statement of Unaudited Consolidated Balance Sheet as at September 30, 2021
Registered & Corporate Office: 12th Floor Vishwaroop IT Park, Sector 30A, Vashi, Navi Mumbai 400705.
website: www.cartradetech.com, Email: [email protected]
CarTrade Tech Limited (formerly known as "MXC Solutions India Private Limited ")
Corporate Identity Number: U74900MH2000PLC126237
Statement of Unaudited Consolidated Balance Sheet as at September 30, 2021
Registered & Corporate Office: 12th Floor Vishwaroop IT Park, Sector 30A, Vashi, Navi Mumbai 400705.
website: www.cartradetech.com, Email: [email protected]
CarTrade Tech Limited (formerly known as "MXC Solutions India Private Limited ")
Corporate Identity Number: U74900MH2000PLC126237
Statement of Unaudited Consolidated Balance Sheet as at September 30, 2021
Registered & Corporate Office: 12th Floor Vishwaroop IT Park, Sector 30A, Vashi, Navi Mumbai 400705.
website: www.cartradetech.com, Email: [email protected]
Liabilities
Non-current liabilities
Financial Liabilities
Lease liabilities
Deferred tax liabilities
Provisions
Other non-current liabilities
Total non - Current Liabilities
Current liabilities
Financial Liabilities
Lease liabilities
Trade payables
- Total outstanding dues of micro enterprises and
small enterprises
- total outstanding dues of creditors other than
micro enterprises and small enterprises
Other financial liabilities
Other current liabilities
Provisions
Total Current Liabilities
Total Liabilities
Total Equity and Liabilities
6,085.81
551.94
563.25
13.69
4,639.90
631.03
451.66
13.69
7,214.69
1,117.45
-
2,124.56
12,096.70
1,920.22
381.57
5,736.28
815.23
5.76
2,223.14
5,869.67
1,796.67
335.87
17,640.50
24,855.19
11,046.34
16,782.62
2,26,513.83 1,93,019.61
See accompanying notes to financial results

See accompanying notes to financial results

A M

(Rs. In Lakhs )
CarTrade Tech Limited (formerly known as "MXC Solutions India Private Limited ")
Corporate Identity Number: U74900MH2000PLC126237
Unaudited Consolidated Cash Flow Statement For The Quarter and Half Year Ended September 30, 2021
Registered & Corporate Office: 12th Floor Vishwaroop IT Park, Sector 30A, Vashi, Navi Mumbai 400705.
website: www.cartradetech.com, Email: [email protected]
Half year ended
(Rs. In Lakhs )
CarTrade Tech Limited (formerly known as "MXC Solutions India Private Limited ")
Corporate Identity Number: U74900MH2000PLC126237
Unaudited Consolidated Cash Flow Statement For The Quarter and Half Year Ended September 30, 2021
Registered & Corporate Office: 12th Floor Vishwaroop IT Park, Sector 30A, Vashi, Navi Mumbai 400705.
website: www.cartradetech.com, Email: [email protected]
Half year ended
(Rs. In Lakhs )
CarTrade Tech Limited (formerly known as "MXC Solutions India Private Limited ")
Corporate Identity Number: U74900MH2000PLC126237
Unaudited Consolidated Cash Flow Statement For The Quarter and Half Year Ended September 30, 2021
Registered & Corporate Office: 12th Floor Vishwaroop IT Park, Sector 30A, Vashi, Navi Mumbai 400705.
website: www.cartradetech.com, Email: [email protected]
Half year ended
Half year ended
Particulars September 30, 2021
(Unaudited)
September 30, 2020
(Unaudited)
(Refer note 2)
A. CASH FLOW FROM OPERATING ACTIVITIES:
(Loss)/Profit before Tax
Adjusted for:
Depreciation and amortisation of property, plant and equipment and intangible assets
Share-based payment expense
Interest income
Profit on sale of Property, Plant and Equipment (Net)
Impairment allowance on financial assets
Bad debts written off (Net)
Interest expense on lease liabilities
(7,529.02)
1,200.55
9,334.80
(402.27)
(0.02)
10.01
-
294.61

75.47
973.74
366.61
(301.30)
(0.39)
105.57
8.68
202.25

Lease concession
(37.30) (3.93)
Net gain on investment carried at fair value through Profit and Loss
Operating Profit before Working Capital Changes
Changes in working capital:
Decrease in trade receivables
(Increase) / Decrease in other assets
Decrease in Inventory
(Increase) / Decrease in financial assets
(Decrease) in trade payables
Increase in other liabilities
Increase / (Decrease) in other financial liabilities
Increase in provision for employee benefits
Cash generated from/ (used in) operations
Income tax paid (net)
Net Cash generated from/ (used in) Operating Activities
B. CASH FLOW FROM INVESTING ACTIVITIES
Purchase of Property, Plant and Equipment
Proceeds from sale of Property, Plant and Equipment
Purchase of current investments
Proceeds from Sale of current investments
Investment in bank deposits
Investment in restricted bank deposits
Loan given
Loan recovered
Interest income
Net Cash (used in) Investing Activities
C. CASH FLOW FROM FINANCING ACTIVITIES
Proceeds from issue of instruments entirely in the nature of equity including premium
Proceeds from issue of equity share capital including premium (net of share issue expenses)
Share application money received against employee stock options
Repayments of lease liabilities
Net Cash generated from Financing Activities
Net increase / (decrease) in cash and cash equivalents
Cash and cash equivalents at beginning of the period
(1,484.07) (894.71)
1,387.29
575.33
(1,103.08)
54.46
25.40
(104.55)
126.18
2,732.47
107.45
531.99
1,328.57
246.86
-
220.32
(260.83)
79.93
(168.06)
96.24
3,800.95
(625.91)
2,075.02
(211.75)
3,175.04
(165.41)
0.39
(31,900.00)
14,225.32
(6,056.59)
(2,700.00)
(750.00)
5,580.00
250.27
1,863.27
(157.98)
0.39
(34,875.08)
18,445.46
(116.10)
-
(2,085.00)
640.00
278.76
(21,516.02)
-
23,762.25
521.60
(862.73)
(17,869.55)
16,078.51
-
-
(605.14)
23,421.12
5,080.14
2,199.41
15,473.37
(532.91)
1,952.08
Cash and cash equivalents at end of the period 7,279.55 1,419.17
Represented by
- Cash in hand
-Balance in current account
-Balance in deposit account maturity less than 3 months
104.09 71.87
7,175.46 1,343.72
-3.58
See accompanying notes tofinancial results

A M

CarTrade Tech Limited (formerly known as "MXC Solutions India Private Limited ") Corporate Identity Number: U74900MH2000PLC126237

Registered & Corporate Office: 12th Floor Vishwaroop IT Park, Sector 30A, Vashi, Navi Mumbai 400705.

website: www.cartradetech.com, Email: [email protected]

Notes to the Unaudited Consolidated Financial Results

  • 1 In terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements), 2015, as amended (the “Listing Requirements”) this Statement of unaudited consolidated financial results for the quarter and half year ended on September 30, 2021 (“Unaudited Consolidated Financial Results”) of the Group has been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on October 28, 2021 and have been subject to a limited review by the statutory auditors of the Group (read with note 2 below).

  • 2 The Group has completed its Initial Public Offering (“IPO”) comprising an offer for sale by the selling shareholders. The equity shares of the Group were listed on BSE Limited (“BSE”) and National Stock Exchange of India (“NSE”) on August 20, 2021. Accordingly, the Unaudited Consolidated Financial Results for the quarter and half year ended September 30, 2021 have been drawn up for the first time in accordance with the Listing Requirements. The Unaudited Consolidated Financial Results for the corresponding quarter and half year ended September 30, 2020 and preceding quarter ended June 30, 2021 have not been subject to an audit or review by the statutory auditors of the Group.

  • 3 The Unaudited Consolidated Financial Results of the Group have been prepared in accordance with the Indian Accounting Standards notified under Section 133 of the Companies Act, 2013, as amended, read with Companies (Indian Accounting Standards) amendment rules, 2016 (“Ind AS”) and in terms of Regulation 33 of the Listing Requirements.

  • 4 On April 8, 2021 the Holding Company allotted 13,36,310 equity shares having face value of Rs. 10 each at a price of Rs. 1,376.80 per share raising Rs. 18,398.37 lakhs on a preferential basis.

  • 5 On April 8, 2021, the Chief Executive Office and Whole Time Director of the Holding Company exercised his option to convert existing share warrants into 17,16,752 equity shares having face value of Rs. 10 each aggregating to Rs. 5,731.9 lakhs

  • 6 The Holding Company had previously allotted 38,800,540 Compulsory Convertible Preference Shares (“CCPS”), having face value of Rs. 10/- each, to its existing shareholders. As per terms of these preference shares, the conversion period was immediately prior to the filing by the Holding Company of its red herring prospectus document with SEBI. Accordingly, these preference shares have been converted into 39,196,701 Equity Shares having face value of Rs. 10/- each on July 21, 2021 as approved by the board of directors on the same date.

  • 7 Other Bank balance includes Rs. 3,494.57 lakhs as at September 30, 2021 which represents balance in the IPO Escrow Account for settling the IPO expenses which have been borne by the selling shareholders and is not available for use in the operating activities of the Group. The Group has corresponding liabilities against this balance and is in the process of repaying the same.

  • 8 Employee benefit expenses includes share based payment expenses of Rs. 9,334.80 Lakhs for the six months ended September 30, 2021 and Rs. 4,690.81 lakhs for the quarter ended on that date. The Holding Company had granted certain employee stock options on March 31, 2021 which will vest over a period of 1 year (i.e. by March 30, 2022); for these employee stock options, the cost of Rs. 7,274.32 lakhs and Rs. 3,657.04 lakhs for the half year and quarter ended September 30, 2021, respectively is included in the employee benefit expenses.

  • 9 During the quarter ended September 30, 2021, holders of 4,88,500 employee stock options exercised their right to convert the same. The option holders remitted Rs. 521.60 lakhs towards the share application money and Rs. 2,561.90 lakhs towards tax on perquisites to the Holding Company. Subsequent to quarter end, these were approved by the Board of Directors by way of a circular resolution on October 19, 2021 and equivalent equity shares were allotted to the option holders on the same date.

  • 10 Based on internal reporting provided to the Chief Operating Decision Maker, the Group operates in a single reportable operating segment of managing a media platform for the automotive sector. Hence there are no separate reportable segments as per Ind AS 108 - Operating Segments.

  • 11 In view of the COVID-19 pandemic, the Group has assessed the counterparty credit risk in case of financial assets (comprising of cash and cash equivalents, bank deposits and investments in mutual funds, sub-ordinated debts, non-convertible debentures, intercorporate loans) and considered subsequent recoveries, past trends, credit risks profile of customers in case of trade receivables and unbilled revenues. The Group, while assessing Right to Use Asset and Goodwill, has considered past trends, future business projections and does not foresee either significant down-sizing of its operations or any changes in lease terms. The impact of COVID 19 may differ from that estimated as at the date of approval of these unaudited consolidated financial results.

  • 12 On July 12, 2021 CarTrade Foundation was incorporated as a Company limited by shares under the Companies Act, 2013. The Group has subscribed to equity shares in CarTrade Foundation, however the shares have not been issued as on date and accordingly this does not form a part of these Unaudited Consolidated Financial Results.

Place: Mumbai Date : October 28, 2021

For and on behalf of the board of directors of CarTrade Tech Limited (formerly known as "MXC Solutions India Private Limited ") Vinay Sanghi Chairman, Managing director and Chief Executive Officer DIN: 00309085

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