Summary of Key Information:

Reporting Period: Quarter and Half Year ended September 30, 2026 (Q2 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting - Financial Results Approval

Audit Opinion:

Clean opinion with no qualifications. The limited review report issued by S.R. Batliboi & Associates LLP states that nothing has come to their attention that causes them to believe that the financial results contain any material misstatement.

Key Financial Highlights [All figures in ₹ Lakhs]:

Consolidated Results:

Quarter ended September 30, 2026:

  • Revenue from Operations: ₹21,309.18 (vs ₹19,341.26 in Q2 FY26, +10.2% YoY)
  • Other Income: ₹2,313.42
  • Total Income: ₹23,622.60 (vs ₹22,214.40 in Q2 FY26, +6.3% YoY)
  • Total Expenses: ₹15,077.79
  • Profit before Exceptional Item and Tax: ₹8,544.81 (vs ₹7,992.47 in Q2 FY26, +6.9% YoY)
  • Exceptional Item: ₹0 (vs ₹0 in Q2 FY26)
  • Profit before Tax: ₹8,544.81
  • Total Tax Expenses: ₹1,949.32
  • Net Profit: ₹6,595.49 (vs ₹6,407.59 in Q2 FY26, +2.9% YoY)
  • EPS Basic: ₹12.30 (vs ₹12.56 in Q2 FY26)
  • EPS Diluted: ₹11.88 (vs ₹11.99 in Q2 FY26)

Half Year ended September 30, 2026:

  • Revenue from Operations: ₹41,425.50 (vs ₹36,645.23 in H1 FY26, +13.0% YoY)
  • Other Income: ₹5,170.92
  • Total Income: ₹46,596.42
  • Profit before Exceptional Item and Tax: ₹16,304.08 (vs ₹13,683.73 in H1 FY26, +19.1% YoY)
  • Exceptional Item: ₹307.55 (related to Labour Code implementation in Q1 FY27)
  • Profit before Tax: ₹15,996.53
  • Total Tax Expenses: ₹3,725.75
  • Net Profit: ₹12,270.78 (vs ₹11,113.91 in H1 FY26, +10.4% YoY)
  • EPS Basic: ₹22.99 (vs ₹21.59 in H1 FY26)
  • EPS Diluted: ₹22.21 (vs ₹20.60 in H1 FY26)

Consolidated Balance Sheet (as at September 30, 2026):

  • Total Assets: ₹3,16,608.98 (vs ₹3,00,919.59 as at March 31, 2026)
  • Cash and Cash Equivalents: ₹5,645.85 (vs ₹3,140.12 as at March 31, 2026)
  • Total Equity: ₹2,78,548.28 (vs ₹2,61,843.33 as at March 31, 2026)
  • Other Equity: ₹2,58,295.71 (vs ₹2,43,550.78 as at March 31, 2026)
  • Total Liabilities: ₹38,060.70 (vs ₹39,076.26 as at March 31, 2026)

Standalone Results:

Quarter ended September 30, 2026:

  • Revenue from Operations: ₹7,949.36
  • Other Income: ₹1,095.29
  • Total Income: ₹9,044.65
  • Total Expenses: ₹5,007.05
  • Profit before Exceptional Item and Tax: ₹4,037.60
  • Exceptional Item: ₹0
  • Profit before Tax: ₹4,037.60
  • Total Tax Expense: ₹804.11
  • Net Profit: ₹3,233.49
  • EPS Basic: ₹6.68
  • EPS Diluted: ₹6.46

Half Year ended September 30, 2026:

  • Revenue from Operations: ₹15,760.39
  • Other Income: ₹2,430.40
  • Total Income: ₹18,190.79
  • Profit before Exceptional Item and Tax: ₹7,651.88
  • Exceptional Item: ₹307.55
  • Profit before Tax: ₹7,344.33
  • Total Tax Expense: ₹1,537.15
  • Net Profit: ₹5,807.18
  • EPS Basic: ₹12.06
  • EPS Diluted: ₹11.65

Segment-wise Performance [₹ Lakhs]:

Consolidated Segment Revenue Q2 FY27:

  • Consumer: ₹7,949.36
  • Remarketing: ₹7,030.12
  • Classifieds: ₹7,018.15
  • Total Segment Revenue: ₹21,997.63
  • Less: Intersegment Eliminations: ₹(688.45)
  • Revenue from Operations: ₹21,309.18

Consolidated Segment Results Q2 FY27:

  • Consumer: ₹3,440.07
  • Remarketing: ₹2,120.62
  • Classifieds: ₹2,672.97
  • Less: Intersegment Eliminations: ₹2.80
  • Total Segment Results: ₹8,236.46

Corporate Actions:

No dividend declarations, share splits, bonus issues, buybacks, or capital raising activities announced in this board meeting.

Other Significant Information:

Exceptional Items:

  • Q1 FY27: ₹307.55 lakhs expense related to restructuring of salaries to align with New Labour Codes implementation
  • FY26: ₹650.71 lakhs expense for Labour Codes implementation

Entities included in consolidation:

  • Holding Company: CarTrade Tech Limited
  • Subsidiaries: Shriram Automall India Limited, CarTrade Finance Private Limited, CarTrade Foundation, Sobek Auto India Private Limited
  • Step-Down Subsidiaries: CarTradeExchange Solutions Private Limited, Adroit Inspection Services Private Limited, Augeo Asset Management Private Limited

Cash Flow Highlights (H1 FY27 Consolidated):

  • Net Cash from Operating Activities: ₹13,751.13 lakhs
  • Net Cash used in Investing Activities: ₹(12,212.18) lakhs
  • Net Cash from Financing Activities: ₹966.78 lakhs
  • Net increase in cash: ₹2,505.73 lakhs