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-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Real Estate, Investing , Financial and their related activities
Start date and time of board meeting 28-May-2025   14:30:00
End date and time of board meeting 28-May-2025   18:05:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
(III) Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 2025-03-21
Indicate Company website link for updated RPT policy of the Company https://www.crest.co.in/corporate-governance
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.


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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
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 179755000 681726000
(ii) Dividend Income 0 25067000
(iii) Rental Income 0 0
(iv) Fees and commission Income 0 0
(v) Net gain on fair value changes 4413000 493879000
(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 derecognition of financial instrument under cost category 0 33638000
2 License fees 7889000 30893000
3 Real estate and related services 172184000 375828000
Total other revenue from operations 180073000 440359000
Total Revenue From Operations 364241000 1641031000
Other income 276000 372000
Total income 364517000 1641403000
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 33534000 117176000
Finance costs 46157000 199253000
Depreciation, depletion and amortisation expense 7609000 30112000
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 29363000 -18475000
(f) Other expenses
1 Cost of Projects 119073000 212809000
2 Other Expenses 37771000 120474000
3 Share of Loss from Limited Liability Partnership 17932000 24161000
Total other expenses 174776000 357444000
Total expenses 291439000 685510000
3 Total profit before exceptional items and tax 73078000 955893000
4 Exceptional items 0 0
5 Total profit before tax 73078000 955893000
7 Tax expense
8 Current tax 32419000 117349000
9 Deferred tax -8143000 50301000
10 Total tax expenses 24276000 167650000
11 Net Profit Loss for the period from continuing operations 48802000 788243000
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 0 0
15 Total profit (loss) for period 48802000 788243000
16 Other comprehensive income net of taxes -88455000 50936000
17 Total Comprehensive Income for the period -39653000 839179000
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 281968000 281968000
Face value of equity share capital 10 10
21 Reserves excluding revaluation reserve 10433701000
22 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings per share from continuing operations 1.73 27.96
Diluted earnings per share from continuing operations 1.72 27.71
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 1.73 27.96
Diluted earnings per share 1.72 27.71
23 Debt equity ratio 0.0 0.0
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


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


Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 955893000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories -219231000
Adjustments for decrease (increase) in trade receivables, current -854145000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -25417000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 30112000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss -18475000
Adjustments for provisions, current 0
Adjustments for provisions, non-current 3497000
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 25067000
Adjustments for interest income 274000
Adjustments for share-based payments 2500000
Adjustments for fair value losses (gains) -493879000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) -33638000
Other adjustments for non-cash items -78000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 24161000
Total adjustments for reconcile profit (loss) -1609934000
Net cash flows from (used in) operations -654041000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 138328000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -792369000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 5163911000
Other cash payments to acquire equity or debt instruments of other entities 4744470000
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 0
Purchase of property, plant and equipment 2923000
Proceeds from sales of investment property 0
Purchase of investment property 80000000
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 25067000
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 169335000
Net cash flows from (used in) investing activities 530920000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 930000000
Proceeds from borrowings 0
Repayments of borrowings 999076000
Payments of lease liabilities 11699000
Dividends paid 28279000
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -109054000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -370503000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents -370503000
Cash and cash equivalents cash flow statement at beginning of period 548102000
Cash and cash equivalents cash flow statement at end of period 177599000




Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Finanical Asset
Cash and cash equivalents 177599000
Bank Balance other than (a) above 68124000
Derivative financial instruments 0
Receivables
(I) Trade Receivables 73274000
(II) Other Receivables 0
Loans 5060469000
Investments 3004277000
Other Financial assets 2561958000
Total Financial Assets 10945701000
2 Non Financial Asset
Inventories 847150000
Current tax assets (Net) 19095000
Deferred tax Assets (Net) 0
Investment Property 518907000
Biological assets other than bearer plants 0
Property, Plant and Equipment 97778000
Capital work-in-progress 0
Intangible assets under development 0
Goodwill 0
Other Intangible assets 1819000
Other non-financial assets (to be specified) 234977000
Total Non Financial Assets 1719726000
Total assets 12665427000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 281968000
Other equity 10433701000
Total equity attributable to owners of parent 10715669000
Non controlling interest
Total equity 10715669000
2 Liabilities
2.1 Financial Liabilities
(a) Derivative financial instruments 0
(b) Payables 0
(I)Trade Payables
(i) total outstanding dues of micro enterprises and small enterprises 7644000
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises 21775000
II) Other Payables
(i) total outstanding dues of micro enterprises and small enterprises 0
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises 0
(C ) Debt Securities 933302000
(d) Borrowings (Other than Debt Securities) 685532000
(e) Deposits 0
(f) Subordinated Liabilities 0
(g) Other financial liabilities 194272000
Total Financial Liabilities 1842525000
2.2 Non-Financial Liabilities
(a) Current tax liabilities (Net) 0
(b) Provisions 19753000
(C ) Deferred tax liabilities (Net) 61295000
(d) Other non-financial liabilities 26185000
Total Non Financial Liabilities 107233000
Total liabilities 1949758000
Total equity and liabilites 12665427000
Disclosure of notes on assets and liabilities


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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
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


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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
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 -623000 -1685000
2 Net gain / (loss) on equity instruments designated at FVTOCI -87832000 52621000
Total Amount of items that will not be reclassified to profit and loss -88455000 50936000
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 -88455000 50936000




Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 MGB & Co. LLP Yes 28-Feb-2026


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity /subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Crest Ventures limited Crest Capital & Investment Private Limited Wholly owned subsidiary Any other transaction Fees or services charged Pursuant to Regulation 23(5) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, transactions entered into between a holding company and its wholly owned subsidiary whose accounts are consolidated with such holding company and placed before the shareholders at the general meeting for approval, are exempted from the provisions of sub regulation 2, 3 and 4 of Regulation 23. 12000 0 0
2 Crest Ventures limited Crest Residency Private Limited Wholly owned subsidiary Interest received Pursuant to Regulation 23(5) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, transactions entered into between a holding company and its wholly owned subsidiary whose accounts are consolidated with such holding company and placed before the shareholders at the general meeting for approval, are exempted from the provisions of sub regulation 2, 3 and 4 of Regulation 23. 1000 0 0
3 Crest Ventures limited Crest Residency Private Limited Wholly owned subsidiary Any other transaction Services charged Pursuant to Regulation 23(5) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, transactions entered into between a holding company and its wholly owned subsidiary whose accounts are consolidated with such holding company and placed before the shareholders at the general meeting for approval, are exempted from the provisions of sub regulation 2, 3 and 4 of Regulation 23. 12000 0 0
4 Crest Ventures limited Mane Green Private Limited Wholly owned subsidiary Interest received Pursuant to Regulation 23(5) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, transactions entered into between a holding company and its wholly owned subsidiary whose accounts are consolidated with such holding company and placed before the shareholders at the general meeting for approval, are exempted from the provisions of sub regulation 2, 3 and 4 of Regulation 23. 191000 0 0
5 Crest Ventures limited Mane Green Private Limited Wholly owned subsidiary Any other transaction Services charged Pursuant to Regulation 23(5) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, transactions entered into between a holding company and its wholly owned subsidiary whose accounts are consolidated with such holding company and placed before the shareholders at the general meeting for approval, are exempted from the provisions of sub regulation 2, 3 and 4 of Regulation 23. 12000 0 0
6 Crest Ventures limited Mane Green Private Limited Wholly owned subsidiary Any other transaction Purchase / subscription of investments Pursuant to Regulation 23(5) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, transactions entered into between a holding company and its wholly owned subsidiary whose accounts are consolidated with such holding company and placed before the shareholders at the general meeting for approval, are exempted from the provisions of sub regulation 2, 3 and 4 of Regulation 23. 20000000 0 0 Investment 0 10 year Unsecured Business Purpose
7 Crest Ventures limited Mane Green Private Limited Wholly owned subsidiary Any other transaction Loan Given (net of repayment) Pursuant to Regulation 23(5) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, transactions entered into between a holding company and its wholly owned subsidiary whose accounts are consolidated with such holding company and placed before the shareholders at the general meeting for approval, are exempted from the provisions of sub regulation 2, 3 and 4 of Regulation 23. -18300000 0 0 Inter-corporate deposit 0.1 1 year Unsecured Business Purpose
8 Crest Ventures limited Escort Developers Private Limited Wholly owned subsidiary Any other transaction Services charged Pursuant to Regulation 23(5) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, transactions entered into between a holding company and its wholly owned subsidiary whose accounts are consolidated with such holding company and placed before the shareholders at the general meeting for approval, are exempted from the provisions of sub regulation 2, 3 and 4 of Regulation 23. 12000 0 0
9 Crest Ventures limited Crest Corner Private Limited Wholly owned subsidiary Any other transaction Interest income Pursuant to Regulation 23(5) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, transactions entered into between a holding company and its wholly owned subsidiary whose accounts are consolidated with such holding company and placed before the shareholders at the general meeting for approval, are exempted from the provisions of sub regulation 2, 3 and 4 of Regulation 23. 2700000 0 0
10 Crest Ventures limited Crest Corner Private Limited Wholly owned subsidiary Any other transaction Services charged Pursuant to Regulation 23(5) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, transactions entered into between a holding company and its wholly owned subsidiary whose accounts are consolidated with such holding company and placed before the shareholders at the general meeting for approval, are exempted from the provisions of sub regulation 2, 3 and 4 of Regulation 23. 12000 0 0
11 Crest Ventures limited Crest Corner Private Limited Wholly owned subsidiary Any other transaction Purchase / subscription of investments Pursuant to Regulation 23(5) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, transactions entered into between a holding company and its wholly owned subsidiary whose accounts are consolidated with such holding company and placed before the shareholders at the general meeting for approval, are exempted from the provisions of sub regulation 2, 3 and 4 of Regulation 23. 30000000 0 0 Investment 0 10 year Unsecured Business Purpose
12 Crest Ventures limited Crest Corner Private Limited Wholly owned subsidiary Any other transaction Purchase / subscription of investments Pursuant to Regulation 23(5) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, transactions entered into between a holding company and its wholly owned subsidiary whose accounts are consolidated with such holding company and placed before the shareholders at the general meeting for approval, are exempted from the provisions of sub regulation 2, 3 and 4 of Regulation 23. -30000000 0 0 Investment 0 10 year Unsecured Business Purpose
13 Crest Ventures limited Crest Corner Private Limited Wholly owned subsidiary Any other transaction Loan Given (net of repayment) Pursuant to Regulation 23(5) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, transactions entered into between a holding company and its wholly owned subsidiary whose accounts are consolidated with such holding company and placed before the shareholders at the general meeting for approval, are exempted from the provisions of sub regulation 2, 3 and 4 of Regulation 23. -300000 0 0 Inter-corporate deposit 0.086 1 year Unsecured Business Purpose
14 Crest Ventures limited Crest Habitat Private Limited Wholly owned subsidiary Any other transaction Loan Given (net of repayment) Pursuant to Regulation 23(5) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, transactions entered into between a holding company and its wholly owned subsidiary whose accounts are consolidated with such holding company and placed before the shareholders at the general meeting for approval, are exempted from the provisions of sub regulation 2, 3 and 4 of Regulation 23. 850000000 0 0 Inter-corporate deposit 0.09 3 months Unsecured Business Purpose
15 Crest Ventures limited Crest Habitat Private Limited Wholly owned subsidiary Any other transaction Purchase / subscription of investments Pursuant to Regulation 23(5) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, transactions entered into between a holding company and its wholly owned subsidiary whose accounts are consolidated with such holding company and placed before the shareholders at the general meeting for approval, are exempted from the provisions of sub regulation 2, 3 and 4 of Regulation 23. 30000000 0 0
16 Crest Ventures limited Crest Habitat Private Limited Wholly owned subsidiary Any other transaction Purchase / subscription of investments Pursuant to Regulation 23(5) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, transactions entered into between a holding company and its wholly owned subsidiary whose accounts are consolidated with such holding company and placed before the shareholders at the general meeting for approval, are exempted from the provisions of sub regulation 2, 3 and 4 of Regulation 23. -30000000 0 0
17 Crest Ventures limited Crest Habitat Private Limited Wholly owned subsidiary Any other transaction Services charged Pursuant to Regulation 23(5) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, transactions entered into between a holding company and its wholly owned subsidiary whose accounts are consolidated with such holding company and placed before the shareholders at the general meeting for approval, are exempted from the provisions of sub regulation 2, 3 and 4 of Regulation 23. 12000 0 0
18 Crest Ventures limited Crest Habitat Private Limited Wholly owned subsidiary Interest received Pursuant to Regulation 23(5) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, transactions entered into between a holding company and its wholly owned subsidiary whose accounts are consolidated with such holding company and placed before the shareholders at the general meeting for approval, are exempted from the provisions of sub regulation 2, 3 and 4 of Regulation 23. 1677000 0 0 Inter-corporate deposit 0.0865 1 year Unsecured Business Purpose
19 Crest Ventures limited Crest Fincap Private Limited Wholly owned subsidiary Any other transaction Services charged Pursuant to Regulation 23(5) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, transactions entered into between a holding company and its wholly owned subsidiary whose accounts are consolidated with such holding company and placed before the shareholders at the general meeting for approval, are exempted from the provisions of sub regulation 2, 3 and 4 of Regulation 23. 12000 0 0
20 Crest Ventures limited Kara Property Ventures LLP Associate Any other transaction Share of loss from limited liability partnership (LLP) 300000000 The Audit Committee had approved an aggregate limit of Rs 3,000 Lakhs for (a) Partner Capital/ Current Account (Contribution & Receipt (net))/ Interest receivable or payable on Capital/ Current Balance (net) / Share of Profit or Loss for the year (b)any transfer of resources, services or obligations to meet its objectives/ requirements. -21857000 0 0
21 Crest Ventures limited Kara Property Ventures LLP Associate Any other transaction Services charged 300000000 The Audit Committee had approved an aggregate limit of Rs 3,000 Lakhs for (a) Partner Capital/ Current Account (Contribution & Receipt (net))/ Interest receivable or payable on Capital/ Current Balance (net) / Share of Profit or Loss for the year (b)any transfer of resources, services or obligations to meet its objectives/ requirements. 12000 0 0
22 Crest Ventures limited Kara Property Ventures LLP Associate Interest paid 300000000 The Audit Committee had approved an aggregate limit of Rs 3,000 Lakhs for (a) Partner Capital/ Current Account (Contribution & Receipt (net))/ Interest receivable or payable on Capital/ Current Balance (net) / Share of Profit or Loss for the year (b)any transfer of resources, services or obligations to meet its objectives/ requirements. -5501000 0 0
23 Crest Ventures limited Ramayana Realtors Private Limited Subsidiary Any other transaction Services charged 100000 The Audit Committee had approved an aggregate limit of Rs 1 Lakh for Transfer of resources and services 12000 0 0
24 Crest Ventures limited Starboard Hotels Private Limited Associate Interest received 1500000000 The Audit Committee had approved an aggregate limit of Rs 15,000 Lakhs for for (a) Providing fund based and non-fund-based support including equity/debt/ intercorporate deposits/ convertible instruments/ guarantee, etc. and interest thereon; (b) Purchase/ sale/transfer of any security (ies)- equity, debt or otherwise; (c) Any transfer of resources, services or obligations to meet its objectives/requirements with Starboards Hotels Private Limited. 880000 0 0
25 Crest Ventures limited TBOF Foods Private Limited Associate (upto April 17, 2024) and Entity wherein relative of KMP are directors Purchase of goods or services 102500000 The Audit Committee had approved an aggregate limit of Rs 1,000 Lakhs for (a) Investment /Inter Corporate Deposits given /Interest on Inter CorporatenDeposits given.; (b) Purchase of Goods 159000 0 0
26 Crest Ventures limited Tamarind Global Services Private Limited Associate Any other transaction Travelling expenses 10000000 The Audit Committee had approved an aggregate limit of Rs 100 Lakhs for Travelling Expenses / Fees or Services Expense 77000 0 0
27 Crest Ventures limited Fine Estates Private Limited Holding Company Any other transaction Services charged 2500000000 The Audit Committee had approved an aggregate limit of Rs 25,000 Lakhs for (a) Providing fund based and non-fund-based support including intercorporate deposits / guarantee / security etc. and interest thereon; (b) Purchase/ sale/transfer of any securities) -equity, debt or otherwise; (c) Any transfer of resources, services or obligations to meet its objectives/ requirements with Fine Estates Private Limited. 138000 0 0
28 Crest Ventures limited Fine Estates Private Limited Holding Company Any other transaction License Fees 2500000000 The Audit Committee had approved an aggregate limit of Rs 25,000 Lakhs for (a) Providing fund based and non-fund-based support including intercorporate deposits / guarantee / security etc. and interest thereon; (b) Purchase/ sale/transfer of any securities) -equity, debt or otherwise; (c) Any transfer of resources, services or obligations to meet its objectives/ requirements with Fine Estates Private Limited. 4643000 0 0
29 Crest Ventures limited Fine Estates Private Limited Holding Company Any other transaction Loan Given (net of repayment) 2500000000 The Audit Committee had approved an aggregate limit of Rs 25,000 Lakhs for (a) Providing fund based and non-fund-based support including intercorporate deposits / guarantee / security etc. and interest thereon; (b) Purchase/ sale/transfer of any securities) -equity, debt or otherwise; (c) Any transfer of resources, services or obligations to meet its objectives/ requirements with Fine Estates Private Limited. -550000000 550000000 0 Inter-corporate deposit 0.11 For period of 90 to 365 days Unsecured Business Purpose
30 Crest Ventures limited Fine Estates Private Limited Holding Company Any other transaction Interest Income 2500000000 The Audit Committee had approved an aggregate limit of Rs 25,000 Lakhs for (a) Providing fund based and non-fund-based support including intercorporate deposits / guarantee / security etc. and interest thereon; (b) Purchase/ sale/transfer of any securities) -equity, debt or otherwise; (c) Any transfer of resources, services or obligations to meet its objectives/ requirements with Fine Estates Private Limited. 33288000 3904000 0
31 Crest Ventures limited Priyanka Finance Private Limited Subsidiary of Holding Company Any other transaction Interest income 1500000000 The Audit Committee had approved an aggregate limit of Rs. 15,000 Lakhs for Providing fund based and non-fund-based support including intercorporate deposits /guarantee / security etc. and interest thereon with Priyanka Finance Private Limited. 41821000 9743000 325000
32 Crest Ventures limited Priyanka Finance Private Limited Subsidiary of Holding Company Any other transaction Loan Given (net of repayment) 1500000000 The Audit Committee had approved an aggregate limit of Rs. 15,000 Lakhs for Providing fund based and non-fund-based support including intercorporate deposits /guarantee / security etc. and interest thereon with Priyanka Finance Private Limited. -350000000 750000000 400000000 Inter-corporate deposit 0.131 For period of 90 days to 2 years Unsecured Business Purpose
33 Crest Ventures limited VK-21 Realty LLP Associate Any other transaction Loan Given (net of repayment) 1000000000 The Audit Committee had approved an aggregate limit of Rs. 10,000 Lakhs for Providing fund based and non-fund-based support including intercorporate deposits /guarantee / security etc. and interest thereon with VK-21 Realty LLP. 590000000 0 590000000 Inter-corporate deposit 0.15 18 months Unsecured Business Purpose
34 Crest Ventures limited VK-21 Realty LLP Associate Interest received 1000000000 The Audit Committee had approved an aggregate limit of Rs. 10,000 Lakhs for Providing fund based and non-fund-based support including intercorporate deposits /guarantee / security etc. and interest thereon with VK-21 Realty LLP. 4954000 0 4954000
35 Crest Ventures limited Ms. Nishka Choraria Relative of Key Managerial personnel Any other transaction Remuneration paid 2100000 The Audit Committee had approved an aggregate limit of Rs. 21 Lakhs for remuneration 989000 0 0
36 Crest Ventures limited Mr. Vijay Choraria Key Managerial personnel Any other transaction Managerial Remuneration 4800000 The Audit Committee had approved an aggregate limit of Rs. 48 Lakhs for Managerial remuneration 2400000 0 0
37 Crest Ventures limited Mr. Jash Choraria Relative of Key Managerial personnel Any other transaction Remuneration paid 3000000 The Audit Committee had approved an aggregate limit of Rs. 30 Lakhs for remuneration 1500000 0 0
38 Crest Ventures limited Mrs. Vaishnavi Choraria Relative of Key Managerial personnel Any other transaction Remuneration - Legal Associates 600000 The Audit Committee had approved an aggregate limit of Rs. 6 Lakhs for remuneration 300000 0 0
39 Crest Ventures limited Hill View Developers Associate Any other transaction Interest income 1750000000 The Audit Committee had approved an aggregate limit of Rs. 17,500 Lakhs for (a) Providing fund based and non-fund-based support including loan/ guarantee/security, etc. and interest thereon; (b) Any transfer of resources, services, or obligations to meet its objectives/ requirements with Hill View Developers. 49400000 20696000 20782000
40 Crest Ventures limited Hill View Developers Associate Any other transaction Loan Given (net of repayment) 1750000000 The Audit Committee had approved an aggregate limit of Rs. 17,500 Lakhs for (a) Providing fund based and non-fund-based support including loan/ guarantee/security, etc. and interest thereon; (b) Any transfer of resources, services, or obligations to meet its objectives/ requirements with Hill View Developers. 61528000 607272000 668800000 Loan 0.15 For period between 6 months to 3 years Unsecured Business Purpose
41 Crest Ventures limited Sutlej Housing Private Limited Associate (w.e.f. December 02, 2024) Any other transaction Services charged 0 Pursuant to Proviso of Regulation 23(3)(c) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Company had entered into unforeseen transaction and the same has been ratified by the Audit Committee. 3000 2025-05-28 3000 0 3000
42 Crest Ventures limited Trinity Ventures Joint Venture Any other transaction Share of loss from joint venture 0 NA 0 0 0
43 Crest Ventures limited HJB Developers & Builders Private Limited Subsidiary of the holding company Any other transaction Services charged 20000 The Audit Committee had approved an aggregate limit of Rs. 0.2 Lakhs for Transfer of resources and services 12000 0 0
44 Crest Ventures limited Eve Foundation Entity wherein Relative of KMP is Trustee Any other transaction Donations & Corporate social responsibility expenditure 20000000 The Audit Committee had approved an aggregate limit of Rs. 0.20 Lakhs for Donation / Corporate Social Responsibility Expense. 3150000 0 0
45 Crest Ventures limited Allium Shelters Private Limited Subsidiary of the holding company Any other transaction Services charged 20000 The Audit Committee had approved an aggregate limit of Rs. 0.20 Lakhs for Transfer of resources and services. 12000 0 0
46 Crest Ventures limited ITI Insurance Brokers Private Limited Subsidiary of the holding company Any other transaction Services charged 20000 The Audit Committee had approved an aggregate limit of Rs. 0.20 Lakhs for Transfer of resources and services. 12000 0 0
47 Crest Ventures limited Fine Capital Resources Private Limited Subsidiary of the holding company Any other transaction Services charged 20000 The Audit Committee had approved an aggregate limit of Rs. 0.20 Lakhs for Transfer of resources and services. 12000 0 0
48 Crest Ventures limited Crest Partners LLP Entity where the holding company is a partner Any other transaction Services charged 20000 The Audit Committee had approved an aggregate limit of Rs. 0.20 Lakhs for Transfer of resources and services. 12000 0 0
49 Crest Ventures limited Crest Opportunities Private Limited Subsidiary of the holding company Any other transaction Services charged 20000 The Audit Committee had approved an aggregate limit of Rs. 0.20 Lakhs for Transfer of resources and services. 12000 0 0
50 Crest Ventures limited Alpha Asset Advisors LLP Entity where the holding company is a partner Any other transaction Services charged 20000 The Audit Committee had approved an aggregate limit of Rs. 0.20 Lakhs for Transfer of resources and services. 12000 0 12000
51 Crest Ventures limited Alpha Alternative Asset Advisors Private Limited Subsidiary of the holding company Any other transaction Services charged 20000 The Audit Committee had approved an aggregate limit of Rs. 0.20 Lakhs for Transfer of resources and services. 12000 0 0
52 Crest Ventures limited Unit-E Consulting LLP Entity controlled by relative of KMP Any other transaction Services charged 20000 The Audit Committee had approved an aggregate limit of Rs. 0.20 Lakhs for Transfer of resources and services. 12000 0 0
53 Crest Ventures limited Fairview Infrastructures Private Limited Subsidiary of the holding company Any other transaction Services charged 20000 The Audit Committee had approved an aggregate limit of Rs. 0.20 Lakhs for Transfer of resources and services. 12000 0 0
54 Crest Finserv Limited Fine Estates Private Limited Holding Company Any other transaction Rent paid Not Applicable 3396000 0 0
55 Crest Finserv Limited Associated Luggage Company Private Limited Entity controlled by relative of KMP Any other transaction Rent paid Not Applicable 795000 0 0
56 Crest Habitat Private Limited Southview Exquisite Homes LLP (w.e.f June 20,2023) Associate Any other transaction Share of loss from limited liability partnership (LLP) / Capital contribution - net loans and advances returned Not Applicable -2000 0 0
57 Crest Corner Private Limited LA Visual Space Developers LLP (w.e.f Janauary 19,2023) Subsidiary Any other transaction Share of loss from limited liability partnership (LLP) / Capital contribution - net loans and advances returned Not Applicable -6000 0 0
58 Crest Corner Private Limited Picotee Mansions LLP (w.e.f Janauary 19,2023) Subsidiary Any other transaction Share of loss from limited liability partnership (LLP) / Capital contribution - net loans and advances returned Not Applicable -3000 0 0
59 Crest Corner Private Limited Westview Digi Reality LLP Subsidiary (upto January 13, 2025) and Entity wherein KMP is a partner n(w.e.f. January 14, 2025) Any other transaction Share of loss from limited liability partnership (LLP) / Capital contribution - net loans and advances returned Not Applicable -2000 0 0
60 Crest Corner Private Limited Westview Digi Reality LLP Subsidiary (upto January 13, 2025) and Entity wherein KMP is a partner n(w.e.f. January 14, 2025) Any other transaction Withdrawal of investment Not Applicable 90000 0 0
61 Crest Habitat Private Limited Hill View Developers Associate Any other transaction Share of Profit from limited liability partnership (LLP) / Capital contribution - net loans and advances returned 1000000000 The Audit Committee had approved an aggregate limit of Rs. 10,000 Lakhs for Crest Habitat Private Limited for (a)Fund based and non-fund-based support including Partner Capital and Current Account (Contribution & Receipt (net)) / Interest receivable or payable on Capital/ Current Balance (net) / Share of Profit or Loss for the year / loan / guarantee, etc., commission and other related income / expenses (b)Share of profit / loss from investment in the partnership firm (c) Any transfer of resources, services or obligations to meet its objectives/ requirements to Hill View Developers. -4494000 0 0
62 Crest Habitat Private Limited VK-21 Realty LLP Associate Any other transaction Withdrawal of investment 1000000000 The Audit Committee had approved an aggregate limit of Rs. 10,000 Lakhs for Crest Habitat Private Limited for (a)Fund based and non-fund-based support including Partner Capital and Current Account (Contribution & Receipt (net)) / Interest receivable or payable on Capital/ Current Balance (net) / Share of Profit or Loss for the year / loan / guarantee, etc., commission and other related income / expenses (b)Share of profit / loss from investment in the partnership firm (c) Any transfer of resources, services or obligations to meet its objectives/ requirements to VK-21 Realty LLP. 1500000 0 0
63 Crest Habitat Private Limited VK-21 Realty LLP Associate Any other transaction Loan Given (net of repayment) 1000000000 The Audit Committee had approved an aggregate limit of Rs. 10,000 Lakhs for Crest Habitat Private Limited for (a)Fund based and non-fund-based support including Partner Capital and Current Account (Contribution & Receipt (net)) / Interest receivable or payable on Capital/ Current Balance (net) / Share of Profit or Loss for the year / loan / guarantee, etc., commission and other related income / expenses (b)Share of profit / loss from investment in the partnership firm (c) Any transfer of resources, services or obligations to meet its objectives/ requirements to VK-21 Realty LLP. 850000000 0 850000000 Loan 0.15 3 Months Unsecured Business Purpose
64 Crest Habitat Private Limited VK-21 Realty LLP Associate Any other transaction Interest Income 1000000000 The Audit Committee had approved an aggregate limit of Rs. 10,000 Lakhs for Crest Habitat Private Limited for (a)Fund based and non-fund-based support including Partner Capital and Current Account (Contribution & Receipt (net)) / Interest receivable or payable on Capital/ Current Balance (net) / Share of Profit or Loss for the year / loan / guarantee, etc., commission and other related income / expenses (b)Share of profit / loss from investment in the partnership firm (c) Any transfer of resources, services or obligations to meet its objectives/ requirements to VK-21 Realty LLP. 2795000 0 0
65 Crest Habitat Private Limited VK-21 Realty LLP Associate Any other transaction Share of loss from limited liability partnership (LLP) / Capital contribution - net loans and advances returned 1000000000 The Audit Committee had approved an aggregate limit of Rs. 10,000 Lakhs for Crest Habitat Private Limited for (a)Fund based and non-fund-based support including Partner Capital and Current Account (Contribution & Receipt (net)) / Interest receivable or payable on Capital/ Current Balance (net) / Share of Profit or Loss for the year / loan / guarantee, etc., commission and other related income / expenses (b)Share of profit / loss from investment in the partnership firm (c) Any transfer of resources, services or obligations to meet its objectives/ requirements to VK-21 Realty LLP. -34216000 0 0
66 Crest Habitat Private Limited VK-21 Realty LLP Associate Any other transaction Reimbusrement of Expenses 1000000000 The Audit Committee had approved an aggregate limit of Rs. 10,000 Lakhs for Crest Habitat Private Limited for (a)Fund based and non-fund-based support including Partner Capital and Current Account (Contribution & Receipt (net)) / Interest receivable or payable on Capital/ Current Balance (net) / Share of Profit or Loss for the year / loan / guarantee, etc., commission and other related income / expenses (b)Share of profit / loss from investment in the partnership firm (c) Any transfer of resources, services or obligations to meet its objectives/ requirements to VK-21 Realty LLP. 1170000 0 0
67 Crest Capital And Investment Private Limited Fine Estates Private Limited Holding Company Any other transaction Rent Paid Not Applicable 900000 0 0
68 Escort Developers Private Limited Starboard Hotels Private Limited Associate Company Interest received Not Applicable 0 0 0
69 Escort Developers Private Limited Classic Housing Projects Private Limited Associate Company Any other transaction Redemption of OCD Not Applicable 3500000 3500000 0 Investment 0 10 years Unsecured Business Purpose
70 Escort Developers Private Limited Classic Housing Projects Private Limited Associate Company Any other transaction Interest Income Not Applicable 0 0 0
Total value of transaction during the reporting period 1549492000