| 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 | 01-04-2026 |
| Date of end of financial year | 31-03-2027 |
| Date of board meeting when results were approved | 13-08-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 05-08-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | First quarter |
| Nature of report standalone or consolidated | Standalone |
| 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 | Single segment |
| Description of single segment | Real Estate, Investing , Financial and their related activities |
| Start date and time of board meeting | 13-08-2026 15:00:00 |
| End date and time of board meeting | 13-08-2026 17:30:00 |
| 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 |
| Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? | No |
| No. of times funds raised during the quarter | |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | No |
| There were no default in loans and debt securities during the reporting period. | |
| 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 | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 1,111.19 | 1,111.19 |
| (ii) | Dividend Income | 0.00 | 0.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 0.00 | 0.00 |
| (v) | Net gain on fair value changes | 217.43 | 217.43 |
| (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 | Financial consultancy services | 65.00 | 65.00 |
| 2 | License fees | 229.72 | 229.72 |
| 3 | Real estate and related services | 293.44 | 293.44 |
| Total other revenue from operations | 588.16 | 588.16 | |
| Total Revenue From Operations | 1,916.78 | 1,916.78 | |
| Other income | 2.25 | 2.25 | |
| Total income | 1,919.03 | 1,919.03 | |
| 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 | 465.25 | 465.25 | |
| Finance costs | 528.46 | 528.46 | |
| Depreciation, depletion and amortisation expense | 111.92 | 111.92 | |
| 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 | (62.66) | (62.66) | |
| (f) | Other expenses | ||
| 1 | Other Expenses | 388.51 | 388.51 |
| 2 | Share of Loss/(Reversal of Loss) from Limited Liability Partnership | 2.36 | 2.36 |
| Total other expenses | 390.87 | 390.87 | |
| Total expenses | 1,433.84 | 1,433.84 | |
| 3 | Total profit before exceptional items and tax | 485.19 | 485.19 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 485.19 | 485.19 |
| 7 | Tax expense | ||
| 8 | Current tax | 70.00 | 70.00 |
| 9 | Deferred tax | 60.45 | 60.45 |
| 10 | Total tax expenses | 130.45 | 130.45 |
| 11 | Net Profit Loss for the period from continuing operations | 354.74 | 354.74 |
| 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 | 0.00 | 0.00 |
| 15 | Total profit (loss) for period | 354.74 | 354.74 |
| 16 | Other comprehensive income net of taxes | 1,572.02 | 1,572.02 |
| 17 | Total Comprehensive Income for the period | 1,926.76 | 1,926.76 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | |||
| Total profit or loss, attributable to non-controlling interests | |||
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | |||
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | |||
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 2,826.68 | 2,826.68 | |
| 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 | 1.25 | 1.25 | |
| Diluted earnings per share from continuing operations | 1.25 | 1.25 | |
| 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 | 1.25 | 1.25 | |
| Diluted earnings per share | 1.25 | 1.25 | |
| 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 standalone 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') and have been prepared in accordance with the Ind AS notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended and other recognised accounting practices generally accepted in India along with the circular, guidelines and directions issued by the Reserve Bank of India (RBI) from time to time. These results have been reviewed and recommended by the Audit Committee and subsequently approved by the Board of Directors at their respective meeting held on August 13, 2026. The same has also been subjected to Limited Review by the Statutory Auditors. 2. 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, 2026, 1,81,000 equity shares are held by the ESOP Trust, these equity shares are backed by respective grants. 3. During the quarter ended June 30, 2026 eligible employees have exercised their Options and consequently the value of treasury shares are reduced by Rs. 0.20 Lakhs and subsequently equity share capital stand increased by Rs. 0.20 Lakhs. 4. The figures of the quarter ended March 31, 2026 are the balancing figures between the audited figures in respect of the full financial year and published year to date figures upto nine months ended December 31, 2025 which were subjected to limited review. 5. Information as required by Regulation 52(4) of the Listing Regulations is attached in Annexure A of these financial results. 6. The Company has presented Segment information on the basis of the consolidated financial results as permitted by Indian Accounting Standard 108 “Operating Segments (refer note 1 of unaudited consolidated financial results). 7. The Company 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. At the time of placing the deposits, the Company had obtained and continues to hold comprehensive security in respect of these deposits, comprising the original title documents of certain underlying land parcels / properties as security, and in some cases pledge of shares provided by the counterparties and a mortgage charge over the said properties created during the quarter ended December 31, 2025. Subsequently the Company has entered into a joint venture agreement over a part of the land parcel, thereby establishing a clear development framework for monetisation of these assets. The independent valuation of the mortgaged properties and land parcels confirms that the aggregate realisable and development value of the security held is adequate to cover the carrying value of the deposits in full. Based on the mortgage charge created over the properties, the joint venture agreement, the independent valuation report confirming the adequacy of security cover, and the pledge of shares held as collateral, the management is firmly of the opinion that the carrying value of the deposits is fully recoverable and adjustable against future development obligations under the joint venture arrangements, and that no additional provision for impairment is necessary. The Company is actively pursuing development and monetisation of the underlying assets in terms of the joint venture arrangements, and expects the deposits to be fully adjusted / recovered in the ordinary course of the development cycle. 8. 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 National Stock Exchange of India Limited (“NSE”) and BSE Limited (“BSE”), vide their letters dated July 20, 2026, have conveyed their observation letter with no adverse observation on the draft Scheme, incorporating the comments of the Securities and Exchange Board of India, thereby enabling the Company to file the Scheme with the Hon'ble National Company Law Tribunal. The said observation letters remain conditional upon, and shall become effective only upon, receipt of the approval of the Reserve Bank of India, as the sectoral regulator, the Company’s application with the Reserve Bank of India is presently under consideration. As the Scheme has not received all requisite regulatory approvals and has not been sanctioned by the Hon'ble National Company Law Tribunal as on the date of approval of these results, it does not have any impact on the standalone financial results for the quarter ended June 30, 2026. 9. During the quarter ended June 30, 2026, the Company has invested Rs.1,026.18 lakhs in the rights issue of its wholly owned subsidiary ‘Crest Capital and Investment Limited. 10. Disclosures pursuant to RBI Notification - RBl/DOR/2025-26/359 DOR.ACC. REC. No.278/21.04.018/2025-26, Master Direction - Reserve Bank of India (Non-Banking Financial Companies - Financial Statements: Presentation and Disclosures) Directions, 2025 read with RBl/DOR/2025-26/352 DOR.STR.REC.271/21.04.048/2025-26, Master Direction - Reserve Bank of India (Non-Banking Financial Companies - Transfer and Distribution of Credit Risk) Directions, 2025 dated November 28, 2025 as amended: A) Details of loans not in default ' Aquired Nil ' Transferred Nil ' B) Details of stressed loans ' Aquired Nil ' Transferred Nil 11. Read with RBI Direction - RBI/DOR/2025-26/357 DOR.STR.REC.276/21.04.048/2025-26 Reserve Bank of India (Non-Banking Financial Companies — Resolution of Stressed Assets) Directions, 2025 and RBI/DOR/2025-26/347 DOR.CRE.REC.No.266/07-01-008/2025-26 - Reserve Bank of India (Non-Banking Financial Companies— Credit Facilities) Directions, 2025 both dated November 28, 2025, as amended from time to time: The Company has not lent any funds for project finance activities during the quarter ended June 30, 2026 nor has any recoverable balance as at the same date. 12. These standalone 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. 13. Previous period/ year 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 | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| Whether results are audited or unaudited | Unaudited | Unaudited | |
| Nature of report standalone or consolidated | Standalone | Standalone | |
| 1 | Segment Revenue (Income) | ||
| (net sale/income from each segment should be disclosed) | |||
| Total Segment Revenue | |||
| Less: Inter segment revenue | |||
| Revenue from operations | |||
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| Total Profit before tax | |||
| i. Finance cost | |||
| ii. Other Unallocable Expenditure net off Unallocable income | |||
| Profit before tax | |||
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| Total Segment Asset | |||
| Un-allocable Assets | |||
| Net Segment Asset | |||
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| Total Segment Liabilities | |||
| Un-allocable Liabilities | |||
| Net Segment Liabilities | |||
| Disclosure of notes on segments | |||
| 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 | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 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 | 54000 | 54000 |
| 2 | Net gain / (loss) on equity instruments designated at fair value through other comprehensive income | 157148000 | 157148000 |
| Total Amount of items that will not be reclassified to profit and loss | 157202000 | 157202000 | |
| 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 | ||
| 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 | ||
| 5 | Total Other comprehensive income | 1,572.02 | 1,572.02 |