| 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 | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 13-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 06-02-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Third 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 | Unaudited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 13-02-2026 11:00:00 |
| End date and time of board meeting | 13-02-2026 13:15:00 |
| 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 |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 1,919.03 | 7,181.47 |
| (ii) | Dividend Income | 7.96 | 42.75 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 0.00 | 0.00 |
| (v) | Net gain on fair value changes | 55.11 | 193.37 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 |
| (vii) | Sale of products (including Excise Duty) | 0.00 | 0.00 |
| (viii) | Sale of services | 0.00 | 0.00 |
| (ix) | Other revenue from operations | ||
| 1 | Net gain on previously held equity interest in associate | 0.00 | 71.02 |
| 2 | Financial and related services | 777.96 | 2,090.43 |
| 3 | Income from securities trading | 32.81 | 122.79 |
| 4 | License fees | 190.29 | 364.17 |
| 5 | Real estate and related services | 542.36 | 2,724.27 |
| Total other revenue from operations | 1,543.42 | 5,372.68 | |
| Total Revenue From Operations | 3,525.52 | 12,790.27 | |
| Other income | 1.78 | 1.91 | |
| Total income | 3,527.30 | 12,792.18 | |
| 2 | Expenses | ||
| Cost of materials consumed | 0.00 | 0.00 | |
| Purchases of stock-in-trade | 0.00 | 0.00 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 | |
| Employee benefit expense | 860.95 | 2,386.40 | |
| Finance costs | 526.80 | 1,463.48 | |
| Depreciation, depletion and amortisation expense | 154.99 | 364.54 | |
| Fees and commission expense | 0.00 | 0.00 | |
| Net loss on fair value changes | 0.00 | 0.00 | |
| Net loss on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 | |
| Impairment on financial instruments | (150.78) | (14.69) | |
| (f) | Other expenses | ||
| 1 | Cost of Projects | (52.04) | 723.10 |
| 2 | Share of Loss from Limited Liability Partnership | 60.75 | 183.33 |
| 3 | Other Expenses | 742.15 | 2,019.30 |
| Total other expenses | 750.86 | 2,925.73 | |
| Total expenses | 2,142.82 | 7,125.46 | |
| 3 | Total profit before exceptional items and tax | 1,384.48 | 5,666.72 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 1,384.48 | 5,666.72 |
| 7 | Tax expense | ||
| 8 | Current tax | 346.52 | 1,517.46 |
| 9 | Deferred tax | 28.52 | (13.06) |
| 10 | Total tax expenses | 375.04 | 1,504.40 |
| 11 | Net Profit Loss for the period from continuing operations | 1,009.44 | 4,162.32 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 17 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 14 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 121.53 | (83.85) |
| 15 | Total profit (loss) for period | 1,130.97 | 4,078.47 |
| 16 | Other comprehensive income net of taxes | 652.04 | 4,568.67 |
| 17 | Total Comprehensive Income for the period | 1,783.01 | 8,647.14 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 1,104.03 | 3,994.67 | |
| Total profit or loss, attributable to non-controlling interests | 26.94 | 83.80 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 1,756.75 | 8,565.36 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 26.26 | 81.78 | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 2,819.68 | 2,819.68 | |
| 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 | 3.92 | 14.17 | |
| Diluted earnings per share from continuing operations | 3.88 | 14.04 | |
| 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 | 3.92 | 14.17 | |
| Diluted earnings per share | 3.88 | 14.04 | |
| 23 | Debt equity ratio | ||
| 24 | Debt service coverage ratio | ||
| 25 | Interest service coverage ratio | ||
| 26 | Disclosure of notes on financial results | Textual Information(1) | |
| 23 | Debt equity ratio | |
|---|---|---|
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio |
| 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 February 13, 2026. The same has been subjected to Limited Review by the Statutory Auditors. 2. The unaudited financial results have been prepared in accordance with recognition and measurement principles laid down in Indian Accounting Standard ('Ind AS') 34 - Interim Financial Reporting and 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 December 31, 2025, 2,53,000 equity shares are held by the ESOP Trust. 4. 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 December 31, 2025, 2,53,000 equity shares are held by the ESOP Trust. 5. The Board of Directors, at their meeting held on December 18, 2025, approved a Scheme of Arrangement (Scheme) under Sections 230 to 232 and other applicable provisions of the Companies Act, 2013, between Crest Ventures Limited (“the Company” or “Demerged Company”) and Crest Capital and Investment Limited (“Resulting Company”), and their respective shareholders and creditors. The Scheme provides for the demerger of the Demerged Undertaking of the Company into the Resulting Company on a going-concern basis, on an “as is where is” basis, subject to applicable regulatory and statutory approvals. Upon the Scheme becoming effective, the Resulting Company shall issue equity shares to the eligible shareholders of the Company in accordance with the share entitlement ratio as specified in the Scheme. This has no impact on the financial results for the quarter and nine months ended December 31, 2025. 6. The Group had given unsecured deposits aggregating to Rs.15,529.75 Lakhs with certain counterparties in connection with proposed joint development and / or arrangements during the financial years 2022-23 and 2023-24. These arrangements are currently in the process of being formalised. At the time of placing the deposits, the Group had obtained and continues to hold the original title documents of certain underlying land parcels / properties as security, and in some cases pledge of shares provided by the counterparties. During the quarter ended December 31, 2025 the Group has secured the mortgage charge over the properties. Based on independent valuation report, the development potential of the properties and the properties mortgaged, the management believes that the carrying value of the deposits is fully recoverable/adjustable and that no additional provision for impairment is necessary other than disclosed in books. 7. Information as required by Regulation 52(4) of the Listing Regulations is attached in Annexure A of these financial results. 8. During the quarter under review the Group: a) has acquired 100% of the issued and paid-up share capital of Crest Shelters Private Limited (formerly known as Allium Shelters Private Limited) (“CSPL”), accordingly CSPL has become Wholly Owned Subsidiary w.e.f. October 07, 2025 and b) has incorporated wholly-owned Subsidiary Crest Prime Projects Private Limited on October 09, 2025. 9.Subsequent to the quarter under review the Group: a) has acquired 100% of the issued and paid-up share capital of Crest Prime Limited (“CPL”), accordingly CPL has become Wholly Owned Subsidiary w.e.f. January 07, 2026 and b) has incorporated wholly-owned Subsidiary Crest EZY Living Private Limited on February 11, 2026. 10. These consolidated financial results would be available on the Company's website viz. www.crest.in and on the websites of BSE Limited and National Stock Exchange of India Limited viz. www.bseindia.com and www.nseindia.com respectively. 11. Previous period figures have been regrouped / reclassified, wherever considered necessary. |
|---|
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| Whether results 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 | 1,894.83 | 5,753.27 |
| 2 | Financial & Related Services | 879.51 | 2,407.25 |
| 3 | Real Estate & Related Activities | 752.96 | 4,631.66 |
| 4 | Others | 0.00 | 0.00 |
| 5 | Unallocable Income | 0.00 | 0.00 |
| 6 | Share of Profit/Loss from Associates | 0.00 | 0.00 |
| Total Segment Revenue | 3,527.30 | 12,792.18 | |
| Less: Inter segment revenue | 0.00 | 0.00 | |
| Revenue from operations | 3,527.30 | 12,792.18 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Investing & Financial Activities | 1,421.00 | 4,083.89 |
| 2 | Financial & Related Services | 266.23 | 663.23 |
| 3 | Real Estate & Related Activities | (107.89) | 1,452.16 |
| 4 | Others | (4.49) | (13.41) |
| 5 | Unallocable Income | 0.00 | 0.00 |
| 6 | Share of Profit/Loss from Associates | 121.53 | (83.85) |
| Total Profit before tax | 1,696.38 | 6,102.02 | |
| i. Finance cost | 0.00 | 0.00 | |
| ii. Other Unallocable Expenditure net off Unallocable income | 190.37 | 519.15 | |
| Profit before tax | 1,506.01 | 5,582.87 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Investing & Financial Activities | 85,303.97 | 85,303.97 |
| 2 | Financial & Related Services | 7,208.06 | 7,208.06 |
| 3 | Real Estate & Related Activities | 82,800.20 | 82,800.20 |
| 4 | Others | 180.16 | 180.16 |
| 5 | Unallocable Income | 0.00 | 0.00 |
| 6 | Share of Profit/Loss from Associates | 0.00 | 0.00 |
| Total Segment Asset | 1,75,492.39 | 1,75,492.39 | |
| Un-allocable Assets | 3,102.26 | 3,102.26 | |
| Net Segment Asset | 1,78,594.65 | 1,78,594.65 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Investing & Financial Activities | 21,713.37 | 21,713.37 |
| 2 | Financial & Related Services | 679.18 | 679.18 |
| 3 | Real Estate & Related Activities | 24,341.60 | 24,341.60 |
| 4 | Others | 0.53 | 0.53 |
| 5 | Unallocable Income | 0.00 | 0.00 |
| 6 | Share of Profit/Loss from Associates | 0.00 | 0.00 |
| Total Segment Liabilities | 46,734.68 | 46,734.68 | |
| Un-allocable Liabilities | 1,252.07 | 1,252.07 | |
| Net Segment Liabilities | 47,986.75 | 47,986.75 | |
| Disclosure of notes on segments | Textual Information(1) | ||
| Textual Information(1) | The Group has identified and disclosed ‘Financial & Related Services’ as a separate reportable segment. Consequently, the previous period/year figures have been restated. |
|---|
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| 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 | Actuarial gain / (loss) on post retirement benefit plans | -246000 | -738000 |
| 2 | Net gain / (loss) on equity instruments designated at FVTOCI | 64829000 | 457007000 |
| Total Amount of items that will not be reclassified to profit and loss | 64583000 | 456269000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Foreign exchange translation reserve | 621000 | 598000 |
| Total Amount of items that will be reclassified to profit and loss | 621000 | 598000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 652.04 | 4,568.67 |