5114132025-10-012025-12-315114132025-12-315114132025-04-012025-12-315114132025-10-012025-12-31in-capmkt:OtherRevenueFromOperations1Member5114132025-10-012025-12-31in-capmkt:OtherRevenueFromOperations2Member5114132025-10-012025-12-31in-capmkt:OtherRevenueFromOperations3Member5114132025-04-012025-12-31in-capmkt:OtherRevenueFromOperations1Member5114132025-04-012025-12-31in-capmkt:OtherRevenueFromOperations2Member5114132025-04-012025-12-31in-capmkt:OtherRevenueFromOperations3Member5114132025-10-012025-12-31in-capmkt:OtherExpenses1Member5114132025-10-012025-12-31in-capmkt:OtherExpenses2Member5114132025-10-012025-12-31in-capmkt:OtherExpenses3Member5114132025-04-012025-12-31in-capmkt:OtherExpenses1Member5114132025-04-012025-12-31in-capmkt:OtherExpenses2Member5114132025-04-012025-12-31in-capmkt:OtherExpenses3Member5114132025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15114132025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25114132025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15114132025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25114132025-12-31Statement15114132025-10-012025-12-31Statement1iso4217:INRxbrli:pureiso4217:INRxbrli:shares511413CRESTNOTLISTEDINE559D01011CREST VENTURES LIMITEDMain BoardEquity2025-04-012026-03-312026-02-132026-02-06INRLakhsQuarterlyThird quarterSingle segmentReal Estate, Investing , Financial and their related activities2026-02-1311:00:002026-02-1313:15:00Not applicabletrue1falseThere were no default in loans and debt securities during the reporting period.2025-10-012025-12-31UnauditedStandalone1485880001878000000381500000084766000255949000-2000255947000000480140005253200012438000000-19056000396910001336190001223280000122328000242000003152000273520009497600000009497600078438000173414000281968000103.373.34003.373.341 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') 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 also been subjected to Limited Review by the Statutory Auditors. <BR> <BR> 2. The above unaudited standalone 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. <BR> <BR> 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. <BR> <BR> During the quarter ended March 31, 2025 the Company had granted 2,53,000 options to the Eligible Employees pursuant to the ESOP Scheme. <BR> <BR> As at December 31, 2025, 2,53,000 equity shares are held by the ESOP Trust." <BR> 4. "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. <BR> <BR> 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." <BR> <BR> 5. On December 20, 2025, the Company has fully redeemed and repaid the principal amount of 9,300 12% Rated, Listed, Unsecured, Senior, Transferable, Redeemable Non-Convertible Debentures each of face value Rs. 1,00,000/- (Rupees One Lakh only) along with applicable interest. <BR> 6. On December 23, 2025, the Company issued and allotted 10,000 12% Rated, Listed, Unsecured, Senior, Transferable, Redeemable, Non-Convertible Debentures each of face value Rs. 1,00,000/- (Rupees One Lakh only) on a private placement basis aggregating to Rs. 10,000.00 Lakhs of which Rs. 7,500.00 Lakhs are pending for utilisation as on December 31, 2025. The said NCDs are listed on BSE Limited. <BR> 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. These arrangements are currently in the process of being formalised. At the time of placing the deposits, the Company 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 Company has secured the mortgage charge over the properties. <BR> <BR> 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." <BR> 8. Information as required by Regulation 52(4) of the Listing Regulations is attached in Annexure A of these financial results. <BR> <BR> 9. 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). <BR> <BR> 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: <BR> A) Details of loans not in default <BR> Aquired Nil <BR> Transferred Nil <BR> B) Details of stressed loans <BR> Aquired Nil <BR> Transferred Nil <BR> <BR> 11.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. <BR> <BR> 12. Previous period figures have been regrouped / reclassified, wherever considered necessary. <BR> 2025-04-012025-12-31UnauditedStandalone607832000222090000015118000000309244000954403000095440300000013359900014554100027540000000-213780002094380004947400004596630000459663000114200000121200011541200034425100000003442510004848950008291460002819680001012.2112.10012.2112.1Financial Consultancy Services11500000License fees19029000Real estate and related services54237000Financial Consultancy Services15400000License fees36417000Real estate and related services257427000Cost of Projects-5202000Share of Loss from Limited Liability Partnership6076000Other Expenses38817000Cost of Projects68122000Share of Loss from Limited Liability Partnership18439000Other Expenses122877000Actuarial gain / (loss) on post retirement benefit plans-213000Net gain / (loss) on equity instruments designated at FVTOCI7865100078438000Actuarial gain / (loss) on post retirement benefit plans-638000Net gain / (loss) on equity instruments designated at FVTOCI485533000484895000000078438000484895000OthersPrivate Placement2025-12-2310000000002025-12-31falsefalseNamita BapnaCompany Secretary and Compliance OfficerMumbai2026-02-13