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The above unaudited consolidated 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 prepared in accordance with the Ind AS notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended. 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 November 05, 2026. The same has also been subjected to Limited Review by the Statutory Auditors. <br /> <br /> 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 September 30, 2026, 1,78,000 equity shares are held by the ESOP Trust, of which 1,29,000 equity shares are backed by respective grants. <br /> <br /> 3. During the quarter ended September 30, 2026 eligible employees have exercised their Options and consequently the value of treasury shares are reduced by Rs. 0.30 Lakhs and subsequently equity share capital stand increased by Rs. 0.30 Lakhs. <br /> <br /> 4. Information as required by Regulation 52(4) of the Listing Regulations is attached in Annexure A of these financial results. <br /> <br /> 5. During the quarter under review the Group has incorporated two Step-Down Wholly Owned Subsidiaries "Ezy Living Nest Private Limited" and "Ezy Living Spaces Private Limited" on August 17,2026 and August 18, 2026 respectively. <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. At the time of placing the deposits, the Group 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 Group 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 Group 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. <br /> <br /> 7. 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 respective letters dated July 20, 2026, have conveyed no adverse observation on the draft Scheme, incorporating the comments of the Securities and Exchange Board of India. The said letters remain conditional and shall become effective only upon, receipt of the requisite regulatory approvals. 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 and half year ended September 30, 2026. <br /> <br /> 8.The Group assesses the carrying value of its inventory based on project estimates and commercial assumptions, including development potential, estimated costs to complete and expected sales realizations. These estimates are based on management’s commercial assessment and are reviewed periodically and impact of changes (if any) are accounted in the period in which changes occur. <br /> <br /> 9.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 /> 10. Previous period/ year figures have been regrouped / reclassified, wherever considered necessary.2026-04-012026-09-30UnauditedConsolidated2672620007902000000613000000002676530006752350001128100068651600000017902900010905000030861000000-912000017351000048333000020318600002031860004979800096080005940600014378000000064556000208336000149425000357761000209916000-1580000359213000-1452000282718000107.437.38007.437.38Financial and related services72184000Income from securities trading1740000License Fees23078000Real Estate and related services35602000Net gain on previously held equity interest in associate0Financial and related services148853000Income from securities trading992000License Fees46050000Real Estate and related services71758000Net gain on previously held equity interest in associate0Cost of Projects1000Other Expenses103918000Share of Loss from Limited Liability Partnership-236000Cost of Projects1787000Other Expenses171723000Share of Loss from Limited Liability Partnership05524140004939280005557300034069980004995687000265845700012163057000661852600051693000216890005050430002972650004603220003820004188600020090002879360008286751000204498080002827180001312182500013404543000262430000136669730001943300027333000100236700010882560007934520003510530003281894000145520005455600017994000032518930003500941000678283500020449808000Other Financial Assets2658457000Other Non-Financial Assets287936000Other financial liabilities327784000Lease Liabilities23269000Other Non-Financial Liabilities3251893000Investing & Credit Activities230822000Financial & Related Services82998000Real Estate & Related Activities69875000Others0Unallocable Income0Investing & Credit Activities388700000Financial & Related Services168565000Real Estate & Related Activities129251000Others0Unallocable Income038369500068651600000383695000686516000Investing & Credit Activities179029000Financial & Related Services10318000Real Estate & Related Activities-50879000Others-319000Unallocable Income7978000Investing & Credit Activities286436000Financial & Related Services35566000Real Estate & Related Activities-77990000Others-679000Unallocable Income64556000146127000307889000001922200040147000126905000267742000Investing & Credit Activities8352016000Financial & Related Services663563000Real Estate & Related Activities11078130000Others13591000Unallocable Income02010730000034250900020449809000Investing & Credit Activities2296200000Financial & Related Services77543000Real Estate & Related Activities4229853000Others13000Unallocable Income066036090001792260006782835000The 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-1752000Net gain / (loss) on equity instruments designated at FVTOCI-18998000Share of other comprehensive income/(loss) of equity accounted investees523000-20227000Actuarial gain / (loss) on post retirement benefit plans-1656000Net gain / (loss) on equity instruments designated at FVTOCI149953000Share of other comprehensive income/(loss) of equity accounted investees52300014882000000Foreign exchange translation reserve732000732000Foreign exchange translation reserve60500060500000-1949500014942500026165000-82455300022183000000000073239100000030861000-9120000043900000000588730003770000-6130000009500000-10000-86820005781900026100500000048553000021245200000000000-463135000017597750002374267000000000000000000037620000057291000-98271600000000010000000976000002921100011740000282820007690000325100031849000-738415000618000-7377970001290211000552414000