CREST2024-07-012024-09-30 CREST2024-07-012024-09-30 CREST2024-07-012024-09-30in-bse-fin:OneOtherRevenueFromOperations01Member CREST2024-07-012024-09-30in-bse-fin:OneOtherRevenueFromOperations02Member CREST2024-07-012024-09-30in-bse-fin:OneOtherRevenueFromOperations03Member CREST2024-07-012024-09-30in-bse-fin:OneOtherRevenueFromOperations04Member CREST2024-07-012024-09-30in-bse-fin:FourOtherRevenueFromOperations01Member CREST2024-07-012024-09-30in-bse-fin:FourOtherRevenueFromOperations02Member CREST2024-07-012024-09-30in-bse-fin:FourOtherRevenueFromOperations03Member CREST2024-07-012024-09-30in-bse-fin:FourOtherRevenueFromOperations04Member CREST2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member CREST2024-07-012024-09-30in-bse-fin:OneOperatingExpenses02Member CREST2024-07-012024-09-30in-bse-fin:OneOperatingExpenses03Member CREST2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member CREST2024-07-012024-09-30in-bse-fin:FourOperatingExpenses02Member CREST2024-07-012024-09-30in-bse-fin:FourOperatingExpenses03Member CREST2024-09-30 CREST2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue01Member CREST2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue02Member CREST2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue03Member CREST2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue04Member CREST2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue01Member CREST2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue02Member CREST2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue03Member CREST2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue04Member CREST2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults01Member CREST2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults02Member CREST2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults03Member CREST2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults04Member CREST2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults01Member CREST2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults02Member CREST2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults03Member CREST2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults04Member CREST2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets01Member CREST2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets02Member CREST2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets03Member CREST2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets04Member CREST2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities01Member CREST2024-09-30in-bse-fin:OneReportableSegmentLiabilities01Member CREST2024-09-30 CREST2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities02Member CREST2024-09-30in-bse-fin:OneReportableSegmentLiabilities02Member CREST2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities03Member CREST2024-09-30in-bse-fin:OneReportableSegmentLiabilities03Member CREST2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities04Member CREST2024-09-30in-bse-fin:OneReportableSegmentLiabilities04Member CREST2024-07-012024-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member CREST2024-07-012024-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member CREST2024-07-012024-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member CREST2024-07-012024-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 511413 CREST NOTLISTED Crest Ventures Limited Equity 2024-04-01 2025-03-31 2024-11-12 2024-11-05 INR Lakhs Half yearly 2024-11-12 11:00:00 2024-11-12 13:12:00 true Cash Flow Indirect Not applicable Multi segment 2024-07-01 2024-09-30 Unaudited Consolidated 178615000.00 3660000.00 0.00 0.00 32076000.00 0.00 0.00 0.00 139497000.00 353848000.00 805000.00 354653000.00 0.00 0.00 0.00 61635000.00 49047000.00 13774000.00 0.00 0.00 0.00 -32071000.00 68878000.00 161263000.00 193390000.00 0.00 193390000.00 37990000.00 -13435000.00 24555000.00 168835000.00 0.00 0.00 0.00 10040000.00 178875000.00 15681000.00 194556000.00 171265000.00 7610000.00 186957000.00 7599000.00 281968000.00 10 6.07 6.02 0.00 0.00 6.07 6.02 1. The above financial results have been reviewed by the Audit Committee and on its recommendation have been approved by the Board of Directors at its meeting held on November 12, 2024 pursuant to Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements), Regulations 2015. The same has also been subjected to Limited Review by the Statutory Auditors. 2. The financial results of the Company have been prepared in accordance with Indian Accounting Standards prescribed under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time and other recognised accounting practices generally accepted in India along with the circulars, guidelines and directions issued by the Reserve Bank of India (RBI) from time to time to the extent applicable. 3. The Company has framed Crest-Employees Stock Option Plan 2022 ('ESOP'), which was duly approved by the shareholders and Board of Directors of the Company. The ESOP Scheme is administered by the Crest - Employee Welfare Trust on behalf of the Company. The ESOP Trust has been treated as 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. 2,53,000 equity shares are held in the Trust as at September 30, 2024. 4. During the quarter ended June 30, 2024, TBOF Foods Private Limited ceased to be an associate of the Company/ Group on dilution of Company’s/ Group’s stake, effective April 17, 2024. Due to this, the investment has now been treated as a financial asset as per IND AS 109 “Financial Instruments” and recorded at fair value. Accordingly, in terms of IND AS 109, unrealised fair value gain of Rs 3,957.61 lakhs on a standalone basis and Rs 4,172.25 lakhs on a consolidated basis is accounted. 5. Information as required by Regulation 52(4) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 is attached in Annexure 1A and 1B respectively. 6. On June 20, 2024, the Company had issued and allotted 9,300 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 9,300.00 Lakhs. The said NCDs are listed on BSE Limited. The proceeds of the issue have been utilised for general corporate purpose and onward lending activities by the Company as stated in the Key Information Document. 7. Previous period figures have been regrouped / reclassified, wherever considered necessary. Multi segment 2024-04-01 2024-09-30 Unaudited Consolidated 351908000.00 7094000.00 0.00 0.00 505245000.00 0.00 0.00 0.00 263202000.00 1127449000.00 1070000.00 1128519000.00 0.00 0.00 0.00 117048000.00 107456000.00 21211000.00 0.00 0.00 0.00 -63689000.00 144514000.00 326540000.00 801979000.00 0.00 801979000.00 67598000.00 61012000.00 128610000.00 673369000.00 0.00 0.00 0.00 3851000.00 677220000.00 124302000.00 801522000.00 663817000.00 13403000.00 788140000.00 13382000.00 281968000.00 10 23.54 23.33 0.00 0.00 23.54 23.33 Financial and related services 58670000.00 Income from securities trading 8109000.00 License fees 7647000.00 Real estate and related services 65071000.00 Financial and related services 105922000.00 Income from securities trading 22842000.00 License fees 15225000.00 Real estate and related services 119213000.00 Cost of Projects 26063000.00 Other Expenses 40367000.00 Share of loss from limited liability partnership 2448000.00 Cost of Projects 51612000.00 Other Expenses 88912000.00 Share of loss from limited liability partnership 3990000.00 284199000.00 144537000.00 35940000.00 0.00 5270385000.00 3891729000.00 2514954000.00 12141744000.00 1011935000.00 40912000.00 13833000.00 523512000.00 130162000.00 1582000.00 35934000.00 333567000.00 2091437000.00 14233181000.00 281968000.00 11513447000.00 12040599000.00 8337000.00 67714000.00 936427000.00 731767000.00 361000.00 188597000.00 1933203000.00 18361000.00 34851000.00 86777000.00 119390000.00 259379000.00 14233181000.00 Broking & Related Activities 60135000.00 Investing & Financial Activities 203232000.00 Others 229000.00 Real Estate & Related Activities 91057000.00 Broking & Related Activities 108072000.00 Investing & Financial Activities 854243000.00 Others 229000.00 Real Estate & Related Activities 165975000.00 354653000.00 1128519000.00 0.00 0.00 354653000.00 1128519000.00 Broking & Related Activities 13548000.00 Investing & Financial Activities 179973000.00 Others -417000.00 Real Estate & Related Activities 13052000.00 Broking & Related Activities 12757000.00 Investing & Financial Activities 798984000.00 Others -841000.00 Real Estate & Related Activities 14616000.00 206156000.00 825516000.00 12766000.00 23537000.00 193390000.00 801979000.00 Broking & Related Activities 142867000.00 Investing & Financial Activities 9171741000.00 Others 20777000.00 Real Estate & Related Activities 4505830000.00 13841215000.00 391966000.00 14233181000.00 Broking & Related Activities 47746000.00 Investing & Financial Activities 1764968000.00 Others 999000.00 Real Estate & Related Activities 273428000.00 2087141000.00 105441000.00 2192582000.00 Actuarial gain / (loss) on post retirement benefit plans 1766000.00 Net gain / (loss) on equity instruments designated at FVTOCI 13915000.00 Actuarial gain / (loss) on post retirement benefit plans 1302000.00 Net gain / (loss) on equity instruments designated at FVTOCI 123000000.00 15681000.00 124302000.00 0.00 0.00 0.00 0.00 15681000.00 124302000.00 1990000.00 -143561000.00 -192399000.00 0.00 380743000.00 0.00 0.00 0.00 0.00 88128000.00 0.00 0.00 0.00 21211000.00 -63689000.00 0.00 2517000.00 0.00 0.00 0.00 7094000.00 36221000.00 0.00 -505245000.00 0.00 0.00 0.00 -1070000.00 3990000.00 -450700000.00 351279000.00 0.00 0.00 0.00 97809000.00 0.00 253470000.00 1500000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 12000.00 2033000.00 4479835000.00 4934366000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7094000.00 35057000.00 0.00 -48095000.00 0.00 -460996000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 930000000.00 0.00 1294467000.00 0.00 9779000.00 28172000.00 2000000.00 0.00 -60421000.00 -464839000.00 -672365000.00 0.00 -672365000.00 956564000.00 284199000.00