Shareholders meeting

CRESTO TECHNO LIMITED (Formerly known as SILLY MONKS ENTERTAINMENT LIMITED) Date: 05th September, 2026 The Secretary, National Stock Exchange of India Ltd., Exchange Plaza, C-1, Block G, Bandra Kurla Complex, Bandra (E), Mumbai- 400 051 Scrip Code: SILLYMONKS Dear Sir/Madam, Sub: Submission of Annual Report for the Financial Year 2025-26. Ref: Regulation 34(1) of SEBI (Listing Obligation and Disclosure Requirements), Regulations, 2015 Pursuant to Regulation 34(1) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements), Regulations, 2015, we are enclosing here with, 13th Annual Report of the Company along with Notice of 13th Annual General Meeting of the Company for the Financial Year 2025-26. We request you to kindly take the information on your records. Thanking you, Yours faithfully, For CRESTO TECHNO LIMITED (Formerly known as SILLY MONKS ENTERTAINMENT LIMITED) Anish Kumar Badugu Chairman & Managing Director DIN: 11635335 Encl: As above. CIN: L90009TG2013PLC090132, Ph. No. 7093094599, www.sillymonks.com Address: H No No. 7-2- 1813/5/A/1, Flat No. 206, Second Floor, S.V.S.S. Nivas, Fateh Nagar Hyderabad Telangana India – 500018 Email: investor@sillymonks.com AnnuAl RepoRt 2025-26 SILLY MONKS ENTERTAINENT LIMITED CIN: L92120TG2013PLC090132 Registered Office: Flat No. S 206, H.No 7-2-1813/5, Second Floor S.V.S.S Nivas, South Wing, Street No. 1, Czech Colony, Fathenagar Colony, K.V.Rangareddy, Balanagar, Telangana, India, 500018 E-mail: investor@sillymonks.com, Website: www.sillymonks.com, Tele No.: +91 7093094599 AnnuAl RepoRt 2025-26 13th Annual General Meeting Monday, 28th September, 2026 at 11:30 A.M through Video Conferencing (“VC”) / Other Audio - Visual Means (“OAVM”) CORPORATE INFORMATION Board of Directors Mr. Anish Kumar Badugu Chairman & Managing Director (w.e.f 30.03.2026) Mrs. Nagamani Tavva Non- Executive Non - Independent Director (w.e.f 30.03.2026) Mr. Harikrishna Guthikonda Non- Executive Non - Independent Director (w.e.f 30.03.2026) Mrs. Jolita Manadhata Independent Director (w.e.f 30.03.2026) Mr. Srinivasarao Chukka Independent Director (w.e.f 30.03.2026) Mr. Prasada Rao Kalluri Independent Director Company Secretary Chief Financial Officer (CFO) Ms. Naneru Greeshma Sandhya Mr. Itikapati Madhusudana Reddy (w.e.f 30.05.2026) (w.e.f 30.05.2026) Statutory Auditors Internal Auditors NSVR & Associates LLP Ramesh Chalapaneedi & Associates Chartered Accountants Chartered Accountants Firm Registration No. 008801S/S200080 Firm Registration No. FNA253827 Registered Office: Silly Monks Entertainment Limited Secretarial Auditors CIN: L92120TG2013PLC090132 M/s. P. S. Rao & Associates Flat No. S 206, H.No 7-2-1813/5, Second Floor Company Secretaries S.V.S.S Nivas, South Wing, Street No. 1, Czech Colony, Fathenagar Colony, K.V.Rangareddy, Balanagar, Telangana, India, 500018 National Stock Exchange of India Limited NSE Symbol: SILLYMONKS Tele No.: +91 7093094599 Email: investor@sillymonks.com Registrar and Share Transfer Agents Website: www.sillymonks.com M/s. Bigshare Services Pvt. Ltd, 306, Right Wing, Amrutha Ville, Opp. Bankers Yashodha Hospital, Somajiguda, Raj Bhavan ICICI Bank Ltd Road, Hyderabad - 500 082, Telangana, India. Email: bsshyd@bigshareonline.com State Bank of India Website: www.bigshareonline.com AnnuAl RepoRt 2025-26 BOARD COMMITTEES Audit Committee: Mr. Chukka Srinivasa Rao Chairman Mrs. Jolita Manadhata Member Mr. Prasada Rao Kalluri Member Nomination and Remuneration Committee Mrs. Jolita Manadhata Chairman Mr. Chukka Srinivasa Rao Member Mr. Prasada Rao Kalluri Member Stakeholders Relationship Committee Mr. Chukka Srinivasa Rao Chairman Mrs. Jolita Manadhata Member Mr. Badugu Anish Kumar Member CONTENTS PAGE NO. NOTICE 03 ANNEXURE TO THE NOTICE 12 DIRECTORS’ REPORT 14 ANNEXURES TO DIRECTORS’ REPORT 25 MANAGEMENT DISCUSSION ANALYSIS 31 REPORT ON CORPORATE GOVERNANCE 44 INDEPENDENT STANDALONE AUDITORS’ REPORT 67 STANDALONE FINANCIAL STATEMENTS 78 INDEPENDENT CONSOLIDATED AUDITORS’ REPORT 120 CONSOLIDATED FINANCIAL STATEMENTS 129 AnnuAl RepoRt 2025-26 SILLY MONKS ENTERTAINMENT LIMITED CIN: L92120TG2013PLC090132 Registered Office: Flat No. S 206, H.No 7-2-1813/5, Second Floor S.V.S.S Nivas, South Wing, Street No. 1, Czech Colony, Fathenagar Colony, K.V.Rangareddy, Balanagar, Telangana, India, 500018 E-mail: investor@sillymonks.com, Website: www.sillymonks.com, Tele No.: +91 7093094599 NOTICE Notice is hereby given that the 13th Annual General Meeting of the Members of Silly Monks Entertainment Limited will be held on Monday, the 28th September, 2026 at 11:30 A.M. through Video Conferencing (“VC”)/ Other Audio - Visual Means (“OAVM”) to transact the following businesses: ORDINARY BUSINESS: 1. To receive, consider and adopt: a. The Audited Standalone Financial Statements of the Company for the financial year ended 31st March, 2026 together with the reports of the Auditors and Board of Directors thereon; b. The Audited Consolidated Financial Statements of the Company for the financial year ended 31st March, 2026 together with the reports of the Auditors thereon. 2. To Appoint a Director in place of Mr. Anish Kumar Badugu (DIN: 11635335), who retires by rotation and being eligible, offers himself for re-appointment. By order of the Board of Directors For Silly Monks Entertainment Limited Sd/- Anish Kumar Badugu Chairman & Managing Director DIN: 11635335 Place: Hyderabad Date: 12.08.2026 AnnuAl RepoRt 2025-26 NOTES FOR MEMBERS: 1. Treatment of unclaimed dividend & shares: Members are requested to note that dividends not encashed or remaining unclaimed for a period of 7 (seven) years from the date of transfer to the Company’s Unpaid Dividend Account, shall be transferred to the Investor Education and Protection Fund (“IEPF”) established by the Central Government. Further, pursuant to the provisions of Section 124 of the Act read with the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016 (‘IEPF Rules’) as amended from time to time, all shares on which dividend has not been paid or claimed for seven consecutive years or more shall be transferred to IEPF Authority as notified by the Ministry of Corporate Affairs. The provisions with regard to transfer of dividend and shares to IEPF is not applicable to the Company as, 7 (Seven) years has not been completed since the first declaration of dividend by the Company. It may be noted that once the unclaimed dividend is transferred to IEPF as above, no claim shall rest with the Company in respect of such amount. Members may address all the correspondences relating to dividend, unclaimed shares, change of ad- dress, share transfer, transmission, nomination etc. to the Company/ RTA at the below mentioned ad- dresses: (i) Registered office of the Company: M/s. Silly Monks Entertainment Limited, Flat No. S 206, H.No 7-2-1813/5, Second Floor S.V.S.S Nivas, South Wing, Street No. 1, Czech Colony, Fathenagar Colony, K.V.Rangareddy, Balanagar, Telangana, India, 500018, Ph.: +917093094599, Email: investor@sillymonks.com. (ii) Registrar & Transfer Agents: M/s. Bigshare Services Pvt. Ltd., 306, Right Wing, Amrutha Ville, Opp. Yashodha Hospital, Somajiguda, Raj Bhavan Road, Hyderabad - 500082, Tel.: 040 4014 4967, Email Id.: bsshyd@bigshareonline.com. 2. In continuation to the General Circular No. 14/2020 dated 08.04.2020, General Circular No. 03/2022 dat- ed 05.05.2022 and General Circular No. 11/2022 dated 28.12.2022, General Circular No. 09/2023 dated 25.09.2023, General Circular No. 09/2024 dated 19.09.2024 and after due examination the Ministry of Corporate Affairs vide General Circular No. 03/2025 dated 22.09.2025 has allowed Companies to con- duct their Annual General Meetings (AGM) through Video Conference (VC) or Other Audio Visual Means (OAVM) in accordance with the framework provided in the aforesaid Circulars, till further orders. All other requirements provided in the said Circulars remain unchang [Showing first 8,000 characters — download PDF for full document]