INTEGRATED FILING — NBFC



General information about company

Scrip code 511413
NSE Symbol CREST
MSEI Symbol NOTLISTED
ISIN INE559D01011
Name of company CREST VENTURES LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 08-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 08-Aug-2025   10:30:00
End date and time of board meeting 08-Aug-2025   13:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable


Financial Results — NBFC
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025 01-Apr-2025
B Date of end of reporting period 30-Jun-2025 30-Jun-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations
(i) Interest Income 347246000 347246000
(ii) Dividend Income 1111000 1111000
(iii) Rental Income 0 0
(iv) Fees and commission Income 0 0
(v) Net gain on fair value changes 11832000 11832000
(vi) Net gain on derecognition of financial instruments under amortised cost category 0 0
(vii) Sale of products (including Excise Duty) 0 0
(viii) Sale of services 0 0
(ix) Other revenue from operations
1 Net gain on previously held equity interest in associate 7102000 7102000
2 Financial and related services 70631000 70631000
3 Income from securities trading 5163000 5163000
4 License fees 7688000 7688000
5 Real estate and related services 180310000 180310000
Total other revenue from operations 270894000 270894000
Total Revenue From Operations 631083000 631083000
Other income 0 0
Total income 631083000 631083000
2 Expenses
Cost of materials consumed 0 0
Purchases of stock-in-trade 0 0
Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
Employee benefit expense 69708000 69708000
Finance costs 43833000 43833000
Depreciation, depletion and amortisation expense 9756000 9756000
Fees and commission expense 0 0
Net loss on fair value changes 0 0
Net loss on derecognition of financial instruments under amortised cost category 0 0
Impairment on financial instruments -8643000 -8643000
(f) Other expenses
1 Cost of Projects 69849000
2 Share of Loss from Limited Liability Partnership 3471000
3 Other Expenses 72468000
Total other expenses 145788000 145788000
Total expenses 260442000 260442000
3 Total profit before exceptional items and tax 370641000 370641000
4 Exceptional items 0 0
5 Total profit before tax 370641000 370641000
7 Tax expense
8 Current tax 92236000 92236000
9 Deferred tax 2171000 2171000
10 Total tax expenses 94407000 94407000
11 Net Profit Loss for the period from continuing operations 276234000 276234000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
17 Net profit (loss) from discontinued operation after tax 0 0
14 Share of profit (loss) of associates and joint ventures accounted for using equity method -16708000 -16708000
15 Total profit (loss) for period 259526000 259526000
16 Other comprehensive income net of taxes 146731000 146731000
17 Total Comprehensive Income for the period 406257000 406257000
18 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 254028000 254028000
Total profit or loss, attributable to non-controlling interests 5498000 5498000
19 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 400826000 400826000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 5431000 5431000
20 Details of equity share capital
Paid-up equity share capital 281968000 281968000
Face value of equity share capital 10 10
21 Reserves excluding revaluation reserve
22 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings per share from continuing operations 9.01 9.01
Diluted earnings per share from continuing operations 8.93 8.93
ii Earnings per equity share for discontinued operations
Basic earnings per share from discontinued operations 0 0
Diluted earnings per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings per share 9.01 9.01
Diluted earnings per share 8.93 8.93
23 Debt equity ratio 0.0013 0.0013
24 Debt service coverage ratio 0.0 0.0
25 Interest service coverage ratio 0.0 0.0
26 Disclosure of notes on financial results Textual Information(1)


Remarks
23 Debt equity ratio
24 Debt service coverage ratio
25 Interest service coverage ratio


Text Block
Textual Information(1) 1. The above unaudited financial results of Crest Ventures Limited which are published in accordance with Regulation 33 and Regulation 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended ('Listing Regulations') have been reviewed and recommended by the Audit Committee and subsequently approved by the Board of Directors at their respective meetings held on August 08, 2025. The same has also been subjected to Limited Review by the Statutory Auditors. 2. The unaudited financial results have been prepared in accordance with recognition and measurement principles of Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder, the circular, guidelines and directions issued by the Reserve Bank of India (“RBI”) from time to time applicable to NBFC's and other accounting principles generally accepted in India. 3. The Company has framed Crest-Employees Stock Option Plan 2022 ('ESOP Scheme'), which was duly approved by the Board of Directors and Shareholders of the Company. The ESOP Scheme is administered by the Crest - Employee Welfare Trust ('ESOP Trust') on behalf of the Company. The ESOP Trust has been treated as an extension of the Company and accordingly, shares held by ESOP Trust are treated as treasury shares and are netted off from the total equity share capital. Consequently, all the assets, liabilities, income and expenses of the ESOP Trust are accounted for as an assets, liabilities, income and expenses of the Company. During the quarter ended March 31, 2025 the Company had granted 2,53,000 options to the Eligible Employees pursuant to the ESOP Scheme. As at June 30, 2025, 2,53,000 equity shares are held by the ESOP Trust. 4. The Company had previously placed a deposit of Rs. 2,800.00 lakhs, recoverable and/or adjustable in accordance with the terms of the agreement executed. During the current quarter, the said deposit has been refunded and interest income of Rs. 1,423.05 lakhs, accrued from the date of the initial deposit, has also been received and duly accounted for. 5. During the quarter, the Company has acquired 100% of the equity share capital of Sutlej Housing Private Limited (Sutlej). Subsequently, Sutlej has become the Wholly Owned Subsidiary of the Company w.e.f. April 24, 2025. 6. Crest Residency Private Limited (CRPL), a Wholly Owned Subsidiary of the Company, allotted 3,158 equity shares of face value of Rs.10 each, to an external investor, on June 26, 2025. Pursuant to the said allotment, the Company's equity stake in CRPL is diluted to 76%, and accordingly, CRPL has ceased to be a Wholly Owned Subsidiary w.e.f. June 26, 2025. 7. Information as required by Regulation 52(4) of the Listiing Regulations is attached in Annexure 1A and 1B respectively. 8. The figures for the quarter ended March 31, 2025 mentioned in the above financial results are balancing figures between the audited figures for the full financial year and the unaudited published figures upto nine monrhs of the relevant fiinancial year. 9.Previous period figures have been regrouped/ reclassified, wherever considered necessary.




Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025 01-Apr-2025
B Date of end of reporting period 30-Jun-2025 30-Jun-2025
Whether accounts are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Investing & Financial Activities 221294000
2 tBroking & Related Activities 73825000
3 Real Estate & Related Activities 335964000
4 Others 0
Total Segment Revenue 631083000 631083000
Less: Inter segment revenue
Revenue from operations 631083000 631083000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Investing & Financial Activities 177845000
2 tBroking & Related Activities 19721000
3 Real Estate & Related Activities 188235000
4 Others -441000
Total Profit before tax 385360000 385360000
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income 14719000 14719000
Profit before tax 370641000 370641000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Investing & Financial Activities 7650313000 7650313000
2 tBroking & Related Activities 259321000 259321000
3 Real Estate & Related Activities 7692173000 7692173000
4 Others 18859000 18859000
Total Segment Asset 15620666000 15620666000
Un-allocable Assets 578151000 578151000
Net Segment Asset 16198817000 16198817000
4 Segment Liabilities
Segment Liabilities
1 Investing & Financial Activities 1701863000 1701863000
2 tBroking & Related Activities 56166000 56166000
3 Real Estate & Related Activities 1678402000 1678402000
4 Others 31000 31000
Total Segment Liabilities 3436462000 3436462000
Un-allocable Liabilities 150078000 150078000
Net Segment Liabilities 3586540000 3586540000
Disclosure of notes on segments


Other Comprehensive Income
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025 01-Apr-2025
B Date of end of reporting period 30-Jun-2025 30-Jun-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Acturial gain/(loss) on post retirement benefit plans -24000 -24000
2 Net gain /(loss) on equity instruments designated at FVTOCI 146755000 146755000
Total Amount of items that will not be reclassified to profit and loss 146731000 146731000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 146731000 146731000