<Page>

                                                                    Exhibit 13.2

ENTERSTAND LIMITED

FINANCIAL STATEMENTS

YEAR ENDED DECEMBER 31, 2001

<Page>

ENTERSTAND LIMITED

TABLE OF CONTENTS
YEAR ENDED DECEMBER 31, 2001
--------------------------------------------------------------------------------

<Table>
<Caption>
                                                                         PAGES
<S>                                                                       <C>
Report of Independent Accountants                                           1

Financial Statements:

  Statement of Operations                                                   2

  Balance Sheet                                                             3

  Statement of Cash Flows                                                   4

  Statement of Stockholders' Deficit and Comprehensive Income               5

Notes to Financial Statements                                             6-8
</Table>

<Page>

                        REPORT OF INDEPENDENT ACCOUNTANTS

To the Board of Directors
of Enterstand Limited:

In our opinion, the accompanying balance sheet and the related statements of
operations, of cash flows and stockholders' deficit and comprehensive income
present fairly, in all material respects, the financial position of Enterstand
Limited at December 31, 2001 and the results of its operations and its cash
flows for the year then ended in conformity with accounting principles generally
accepted in the United States of America. These financial statements are the
responsibility of the Company's management; our responsibility is to express an
opinion on these financial statements based on our audit. We conducted our audit
of these statements in accordance with auditing standards generally accepted in
the United States of America, which require that we plan and perform the audit
to obtain reasonable assurance about whether the financial statements are free
of material misstatement. An audit includes examining, on a test basis, evidence
supporting the amounts and disclosures in the financial statements, assessing
the accounting principles used and significant estimates made by management, and
evaluating the overall financial statement presentation. We believe that our
audit provides a reasonable basis for our opinion.

In June of 2001 the Company's shareholders decided to shut down its operations.
As of December 31, 2001 the related wind-down of the joint venture was
substantially complete. Further, in March of 2002 the minority shareholder of
the Company purchased all of the remaining shares of the Company. See Note 8 for
additional information.

/s/ PricewaterhouseCoopers LLP

Leicester, England
March 15, 2002

<Page>

ENTERSTAND LIMITED

STATEMENT OF OPERATIONS
YEAR ENDED DECEMBER 31, 2001
--------------------------------------------------------------------------------

<Table>
<Caption>
                                                                    [British Pound]
<S>                                                                 <C>
Revenues                                                                          -

Operating expenses:

 General and administrative, related parties                             (2,293,578)

 Depreciation                                                              (114,199)

 Forgiveness of intercompany balances, related parties                    6,194,700

 Other general and administrative                                          (470,594)
                                                                     --------------
Operating income                                                          3,316,329

Other income and expense:

 Interest expenses, related parties                                        (592,106)

 Interest income                                                                 31

 Foreign exchange loss, related party debt                                 (133,527)
                                                                     --------------
Income before income taxes                                                2,590,727

Income taxes                                                                      -
                                                                     --------------
Net income and comprehensive income                                       2,590,727
                                                                     ==============
</Table>

   The accompanying notes are an integral part of these financial statements.

                                       -2-
<Page>

ENTERSTAND LIMITED

BALANCE SHEET
DECEMBER 31, 2001
--------------------------------------------------------------------------------

<Table>
<Caption>
                                                                    [British Pound]
<S>                                                                 <C>
ASSETS

Cash                                                                         15,118
                                                                      -------------
Total assets                                                                 15,118
                                                                      =============

LIABILITIES AND STOCKHOLDERS' DEFICIT

Accruals and other current liabilities                                       21,007
                                                                      -------------
Total current liabilities                                                    21,007

Long-term debt, related parties                                           7,942,788
                                                                      -------------
Total liabilities                                                         7,963,795
                                                                      -------------

Commitments and contingencies

Common stock (L1 part value, 50,000 shares authorized, 17,500
shares issued and outstanding)                                               17,500

Additional paid-in capital                                                9,430,083

Accumulated deficit                                                     (17,396,260)
                                                                      -------------
Total stockholders' deficit                                              (7,948,677)
                                                                      -------------
Total liabilities and stockholders' deficit                                  15,118
                                                                      =============
</Table>

   The accompanying notes are an integral part of these financial statements.

                                       -3-
<Page>

ENTERSTAND LIMITED

STATEMENT OF CASH FLOWS
YEAR ENDED DECEMBER 31, 2001
--------------------------------------------------------------------------------

<Table>
<Caption>
                                                                                  [British Pound]
<S>                                                                               <C>
Operating activities:
 Net income                                                                             2,590,727
 Adjustments to reconcile net income to net cash provided by operating
 activities:
 Depreciation and amortization of property and equipment                                  114,199
 Other, net                                                                               (42,984)
 Changes in operating assets and operating liabilities:
  Accounts receivable, net                                                                  6,600
  Other current assets                                                                    606,832
  Accounts payable and accrued expenses                                                    17,507
  Related party payable                                                                (4,043,143)
  Other liabilities                                                                       725,633
                                                                                     ------------

Net cash used in operating activities                                                     (24,629)
                                                                                     ------------
Cash flows from investing activities:
 Capital expenditures                                                                     (11,281)
 Other, net                                                                                50,910
                                                                                     ------------
Net cash provided by investing activities                                                  39,629
                                                                                     ------------
Cash flows from financing activities:
 Principal payments on long-term debt                                                           -
                                                                                     ------------
Net cash used in financing activities                                                           -
                                                                                     ------------

Net increase in cash                                                                       15,000

Cash and cash equivalents:
 Beginning of year                                                                            118
                                                                                     ------------
End of year                                                                                15,118
                                                                                     ============
</Table>

   The accompanying notes are an integral part of these financial statements.

                                       -4-
<Page>

ENTERSTAND LIMITED

STATEMENT OF STOCKHOLDERS' DEFICIT AND COMPREHENSIVE INCOME
YEAR ENDED DECEMBER 31, 2001
--------------------------------------------------------------------------------

<Table>
<Caption>
                                               OUTSTANDING
                                              COMMON STOCK
                                   ------------------------------------       ADDITIONAL                              TOTAL
                                         NUMBER OF        PAR VALUE            PAID-IN          ACCUMULATED       STOCKHOLDERS'
                                          SHARES                               CAPITAL            DEFICIT            DEFICIT
<S>                                         <C>              <C>               <C>              <C>                <C>
December 31, 2000                           17,500           17,500            9,430,083        (19,986,987)       (10,539,404)

Proceeds from issuance of common
stock                                            -                -                    -                  -                  -

Translation adjustment                           -                -                    -                  -                  -

Net income and comprehensive
income                                           -                -                    -          2,590,727          2,590,727
                                        ----------       ----------         ------------      -------------        -----------
December 31, 2001                           17,500           17,500            9,430,083        (17,396,260)        (7,948,677)
                                        ==========       ==========         ============      =============        ===========
</Table>

   The accompanying notes are an integral part of these financial statements.

                                       -5-
<Page>

ENTERSTAND LIMITED

NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 2001
--------------------------------------------------------------------------------

1.   NATURE OF OPERATIONS AND BUSINESS CONDITIONS

     Enterstand Limited ("Enterstand" or the "Company") was incorporated in
     December 1998 and is in the business of software development. The Company
     is located and conducts its business in the United Kingdom ("U.K.").

     In June 2001 Hearst Communications, Inc. ("Hearst"), the majority
     shareholder, and Rayfield Limited ("Rayfield"), the minority shareholder,
     decided to shut down the operations of Enterstand. As of December 31, 2001,
     with the exception of certain remaining contractual commitments, the
     related wind-down is substantially completed. See Note 8 for additional
     information.

2.   SIGNIFICANT ACCOUNTING POLICIES

     CASH AND CASH EQUIVALENTS

     The Company considers all highly liquid investments readily convertible
     into cash (with original maturities of three months or less) to be cash
     equivalents.

     SOFTWARE DEVELOPMENT COSTS

     The Company expenses research and development costs as incurred. The
     Company has evaluated the establishment of technological feasibility of its
     software products in accordance with Statement of Financial Accounting
     Standards ("SFAS") No. 86, "Accounting for the Costs of Computer Software
     to be Sold, Leased or Otherwise Marketed." The Company intends to sell its
     products in a market that is subject to rapid technological change, new
     product development and changing customer needs. Accordingly, technological
     feasibility of the Company's products is generally not established until
     the development of the product is nearly complete. The Company defines
     technological feasibility as the completion of a working model. The time
     period during which costs could be capitalized, from the point of reaching
     technological feasibility until the time of general product release, is
     very short and, consequently, amounts subject to capitalization have not
     been significant.

     FUNCTIONAL CURRENCY AND FAIR VALUE OF FINANCIAL INSTRUMENTS

     The Company's functional currency is the U.K. Pound. Financial assets and
     liabilities denominated in currencies other than the U.K. Pound are valued
     at their fair value in Pounds in the Company's balance sheet and any
     changes in fair value are reflected in operations in the period of the
     change.

     INCOME TAXES

     The Company did not pay any amounts for income taxes during the year ended
     December 31, 2001. The Company has deferred tax assets of approximately
     British Pound 4.6 million relating to net operating loss carryforwards.
     The Company has established a deferred income tax asset valuation
     allowance for the full amount of these deferred tax assets, as it is more
     likely than not that the future benefit of these losses will not be
     realized. The Company's net operating losses do not expire.

                                       -6-
<Page>

     COMPREHENSIVE PROFIT

     Statement of Financial Accounting Standards (SFAS) No. 130 requires that a
     full set of general purpose financial statements include the reporting of
     "comprehensive income." Comprehensive income is comprised of two
     components: net income and other comprehensive income, with other
     comprehensive income being comprised of foreign currency items, minimum
     pension liability adjustments and unrealized gains and losses on certain
     investments in debt and equity securities. During the year ended December
     31, 2001, comprehensive income consisted only of net income.

     INDUSTRY SEGMENT AND GEOGRAPHIC INFORMATION

     During its history the Company operated as one segment. Substantially all
     of the Company's identifiable assets and activities were located in the
     United Kingdom.

     DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES

     On January 1, 2001, the Company adopted the provisions of SFAS No. 133,
     "Accounting for Certain Derivative Instruments and Certain Hedging
     Activities" ("SFAS 133"). SFAS 133 requires the Company to recognize all
     derivative instruments as assets or liabilities in its balance sheet and
     measure them at fair value. The effect of adopting SFAS 133 did not have a
     material effect on the Company's consolidated results of operations or
     financial position, as we have not been party to any derivative
     instruments.

     PERVASIVENESS OF ESTIMATES

     The preparation of financial statements in conformity with generally
     accepted accounting principles requires management to make estimates and
     assumptions that affect the reported amount of assets and liabilities and
     disclosure of contingent assets and liabilities as of the date of the
     financial statements, and that affect the reported amounts of revenues and
     expenses during the reporting period. Actual results could differ from
     these estimates.

3.   FIXED ASSETS

     During 2001 the Company wrote-off or disposed of all fixed assets.

4.   INVESTMENTS

     During 2000, the Company invested British Pound 9,254 in common stock of
     CCC Pathways Espana, a software development company located in Spain. Also
     during 2000, the Company determined that this investment and the Company's
     receivable balance with CCC Pathways Espana were impaired and recorded an
     impairment loss totaling British Pound 149,420. On October 26, 2001 the
     Company terminated its consulting contract entered into in Spain and as
     part of the termination agreement it was agreed that the Spanish consultant
     would provide appropriate assistance and advice in respect of winding down
     the operations of CCC Pathways Espana.

                                       -7-
<Page>

5.   RELATED PARTIES

     During the year the Company was invoiced British Pound 398,201 by CCC
     Information Services Inc. ("CCC") for salary purchases paid out on the
     Company's behalf. The amount owed to CCC at December 31, 2000 which has
     been forgiven was British Pound 2,986,845.

     The Company was also invoiced British Pound 1,967,099 by Rayfield Limited
     ("Rayfield"), a subsidiary of CCC and a minority shareholder, for salary
     costs and fixed asset purchases paid out on the Company's behalf. The
     amount owed to Rayfield at December 31, 2001 which has been forgiven was
     British Pound 3,207,855.

6.   LONG-TERM DEBT, RELATED PARTIES

        Long-term debt, related parties consists of the following:

<Table>
<Caption>
                                                        British Pound
<S>                                                         <C>
     Due to CCC Information Services, Inc.                  6,751,370

     Due to Hearst Communications, Inc.                     1,191,418
                                                       --------------
     Total long-term debt, related parties                  7,942,788
                                                       ==============
</Table>

     The above debt bears interest at an annual rate of 9%, compounded
     quarterly. All long-term debt matures on March 3, 2005. This debt is
     denominated in United States Dollars and has been adjusted to its fair
     value as of December 31, 2001, based on the period-end exchange rate. As a
     result, a foreign exchange loss of British Pound 133,527 was recognized in
     operations during the year ended December 31, 2001.

     No interest was paid during the year ended December 31, 2001.

7.   COMMON STOCK

     At December 31, 2001, the Company had authorized 50,000 shares of
     British Pound 1 par value common stock and 17,500 shares were issued and
     outstanding. All proceeds from common stock in excess of the stated par
     value per share are reflected in additional paid-in capital.

8.   SUBSEQUENT EVENTS

     In March 2002, Hearst and Rayfield, the Company's majority and minority
     shareholders, respectively, terminated their joint venture agreement
     regarding the Company, and Rayfield purchased Hearst's interest in the
     Company for a nominal sum. Additionally, all long-term debt obligations of
     the Company were forgiven by Hearst and CCC Information Services, Inc. in
     connection with the decision to terminate the joint venture agreement.

                                       -8-