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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. <BR> <BR> 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. <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. 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. <BR> <BR> 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. <BR> <BR> 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. <BR> <BR> 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. <BR> <BR> 7. Information as required by Regulation 52(4) of the Listing Regulations is attached in Annexure A of these financial results. <BR> <BR> 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." <BR> <BR> 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." <BR> <BR> 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. <BR> <BR> 11. Previous period figures have been regrouped / reclassified, wherever considered necessary. <BR> 2025-04-012025-12-31UnauditedConsolidated718147000427500000193370000005372680001279027000191000127921800000023864000014634800036454000000-14690002925730007125460005666720000566672000151746000-1306000150440000416232000000-8385000407847000456867000864714000399467000838000085653600081780002819680001014.1714.040014.1714.04Net gain on previously held equity interest in associate0Financial and related services77796000Income from securities trading3281000License fees19029000Real estate and related services54236000Net gain on previously held equity interest in associate7102000Financial and related services209043000Income from securities trading12279000License fees36417000Real estate and related services272427000Cost of Projects-5204000Share of Loss from Limited Liability Partnership6075000Other Expenses74215000Cost of Projects72310000Share of Loss from Limited Liability Partnership18333000Other Expenses201930000Investing & Financial Activities189483000Financial & Related Services87951000Real Estate & Related Activities75296000Others0Unallocable Income0Share of Profit/Loss from Associates0Investing & Financial Activities575327000Financial & Related Services240725000Real Estate & Related Activities463166000Others0Unallocable Income0Share of Profit/Loss from Associates03527300001279218000003527300001279218000Investing & Financial Activities142100000Financial & Related Services26623000Real Estate & Related Activities-10789000Others-449000Unallocable Income0Share of Profit/Loss from Associates12153000Investing & Financial Activities408389000Financial & Related Services66323000Real Estate & Related Activities145216000Others-1341000Unallocable Income0Share of Profit/Loss from Associates-8385000169638000610202000001903700051915000150601000558287000Investing & Financial Activities8530397000Financial & Related Services720806000Real Estate & Related Activities8280020000Others18016000Unallocable Income0Share of Profit/Loss from Associates01754923900031022600017859465000Investing & Financial Activities2171337000Financial & Related Services67918000Real Estate & Related Activities2434160000Others53000Unallocable Income0Share of Profit/Loss from Associates046734680001252070004798675000The Group has identified and disclosed ‘Financial & Related Services’ as a separate reportable segment. Consequently, the previous period/year figures have been restated.Actuarial gain / (loss) on post retirement benefit plans-246000Net gain / (loss) on equity instruments designated at FVTOCI6482900064583000Actuarial gain / (loss) on post retirement benefit plans-738000Net gain / (loss) on equity instruments designated at FVTOCI45700700045626900000Foreign exchange translation reserve621000621000Foreign exchange translation reserve5980005980000065204000456867000