Summary of Key Information:
Reporting Period (Quarter/Year): Quarter ended June 30, 2026 (Q1 FY27)
Nature of Filing / Announcement: Outcome of Board Meeting under SEBI LODR Regulations 30 and 33
Date of Board Meeting / Approval: August 14, 2026
Audit Opinion: Unmodified review report (Not qualified)
Auditor’s Comment: Auditors drew attention to the disposal of investment in RP Web Apps Private Limited as an 'Other Matter', noting the subsidiary had a positive net worth of ₹307.27 lakhs as of March 31, 2026, which was higher than the disposal consideration of ₹6.09 lakhs.
Key Financial Highlights [Rupees in lakhs]
Standalone Results:
Revenue from Operations: ₹1,334.93 (Q1 FY27) vs ₹1,542.77 (Q1 FY26) vs ₹1,229.85 (Q4 FY26)
Total Income: ₹1,450.98 (Q1 FY27) vs ₹1,678.21 (Q1 FY26) vs ₹1,204.01 (Q4 FY26)
Net Profit/(Loss): (₹158.24) Loss (Q1 FY27) vs ₹179.44 Profit (Q1 FY26) vs ₹12.00 Profit (Q4 FY26)
EPS (Basic): (₹0.81) (Q1 FY27) vs ₹0.91 (Q1 FY26) vs ₹0.06 (Q4 FY26)
Total Comprehensive Income: (₹181.01) (Q1 FY27) vs ₹223.75 (Q1 FY26) vs (₹6.41) (Q4 FY26)
Paid-up equity share capital: ₹1,963.10 (Face value ₹10 each)
Expenses (Standalone):
- Cost of services: ₹44.40
- Purchase of software licenses: ₹37.13
- Employee benefits expense: ₹984.46
- Finance costs: ₹53.94
- Depreciation and amortisation: ₹26.95
- Other expenses: ₹115.30
Total Expenses: ₹1,262.18
Exceptional Item: Loss on sale of investment in subsidiary RP Web Apps Private Limited: ₹292.22
Consolidated Results:
Revenue from Operations: ₹4,837.31 (Q1 FY27) vs ₹5,026.16 (Q1 FY26) vs ₹3,987.99 (Q4 FY26)
Total Income: ₹4,992.08 (Q1 FY27) vs ₹5,318.59 (Q1 FY26) vs ₹3,973.66 (Q4 FY26)
Net Profit (Attributable to Owners): ₹707.53 Profit (Q1 FY27) vs ₹59.47 Profit (Q1 FY26) vs ₹384.12 Profit (Q4 FY26)
EPS (Basic): ₹3.60 (Q1 FY27) vs ₹0.30 (Q1 FY26) vs ₹1.96 (Q4 FY26)
Total Comprehensive Income: ₹407.88 (Q1 FY27) vs ₹135.18 (Q1 FY26) vs ₹999.81 (Q4 FY26)
Paid-up equity share capital: ₹1,963.10 (Face value ₹10 each)
Expenses (Consolidated):
- Cost of services: ₹606.33
- Purchase of software licenses: ₹425.22
- Employee benefits expense: ₹2,552.62
- Finance costs: ₹137.45
- Depreciation and amortisation: ₹201.67
- Other expenses: ₹306.40
Total Expenses: ₹4,229.69
Tax Expense (Consolidated):
- Current tax: ₹55.72
- Deferred tax: (₹0.86)
Segment-wise Performance:
The Company has one reportable segment as per the requirements of Ind AS 108 'Operating Segments'.
Corporate Actions:
Not Specified
Other Significant Information:
Subsidiary Disposal: During the quarter ended June 30, 2026, the Company disposed of its entire investment in its wholly owned subsidiary, RP Web Apps Private Limited, for a consideration of ₹6.09 lakhs (face value of its equity shares), pursuant to a valuation report issued by an independent merchant banker. A standalone loss of ₹292.22 lakhs was recognized on this disposal.
Consolidation Impact: As a consequence of the disposal and loss of control over the subsidiary, in accordance with Ind AS 110, the resultant difference arising on such disposal has been adjusted against the reserves of the Company in the Consolidated Financial Results.
Subsidiaries Included in Consolidation:
- Cambridge Technology Inc., USA
- Cambridge Innovation Capital LLC, USA
- Cambridge Technology Investments Pte Ltd, Singapore
- Cambridge Biz Serve Inc, Philippines
- CBIZ Information Technology LLC, USA
- FA Software Services Private Limited
- CTE Technology Solutions Private Limited (formerly CTE Web Apps Private Limited)
- CT Asia SDN. BHD. (formerly CT Software Solutions SDN BHD, Malaysia)
- Cambridge Technology Financial Services Inc
- Appshark Software Inc
Investments: The Company is of the opinion that investments in subsidiaries have a realizable value not less than that stated. The Group has non-current investments valued at cost less impairment, and the Group is of the opinion that these investments carry the value as stated.
Board Meeting Timing: Commenced at 02:30 P.M. IST and concluded at 06:25 P.M. IST on August 14, 2026.
Compliance Officer: Priyanka Chugh, Company Secretary & Compliance Officer
Statutory Auditors: M/s. BR A N D & Associates LLP, Chartered Accountants