Outcome of Board Meeting

CREST VENTURES Ref: CVL/SE/2026-27 November 05, 2026 To, To, BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, Bandra Kurla Complex, Dalal Street, Mumbai - 400 001. Bandra (East), Mumbai - 400 051. Scrip Code: 511413 & 977399 (Debt) Symbol: CREST ISIN: INE559D01011 & INE559D08032 Series: EQ (Debt) Dear Sir/ Madam, Sub: Outcome of the Board Meeting under Regulation 30 and 51 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”) held on November 05, 2026 In continuation to our letter dated October 28, 2026 and pursuant to Regulation 30, 33, 51 and 52 read with Schedule III and other applicable provisions of the SEBI Listing Regulations, we wish to inform you that the Board of Directors of the Company at its Meeting held today i.e. Thursday, November 05, 2026 inter-alia considered and approved the Un-Audited Financial Results (Standalone and Consolidated) for the quarter and half year ended September 30, 2026, along with the Limited Review Report of the Auditor’s of the Company, duly reviewed and recommended by the Audit Committee of the Company. A copy of the Un-audited Financial Results (Standalone and Consolidated) together with the Limited Review Report is enclosed herewith as “Annexure A”. Further, since the Company has fully utilised the proceeds of the Non-convertible Debentures (“NCDs”) for the purpose for which they were raised, the disclosures in accordance with Regulations 52(7) and 52(7A) of the SEBI Listing Regulations regarding utilization of issue proceeds of NCDs and statement of material deviation(s) or variation(s), if any, are not applicable for the quarter ended September 30, 2026. Furthermore, the extracts of the Un-audited Financial Results shall be published in the newspaper in compliance with Regulation 47 and 52 of the SEBI Listing Regulations and the same shall also be available on the Company's website at www.crest.in, as required under Regulation 46 and 62 of the SEBI Listing Regulations. The Meeting of the Board of Directors commenced at 03:30 p.m. and concluded at 5:30 p.m. Kindly take the same on your records. Thanking you, Yours faithfully, For Crest Ventures Limited Namita Bapna Company Secretary Enclosures: a/a Crest Ventures Limited Registered Office: 111, Maker Chambers IV I 11'" Floor I Nariman Point I Mumbai - 400021 IT: +91 22 43347000 I F: +91 22 43347002 E-mail: secretarial@crest.in I www.crest.in I CIN-L99999MH1982PLC102697 Annexure A N. SHAH ASSOCIATES LLP Chartered Accountants Limited Review Report on unaudited standalone financial results for the quarter and half year ended 30th September 2026 of Crest Ventures Limited pursuant to Regulation 33 and Regulation 52 of SEBI (Listing Obligation and Disclosures Requirements) Regulations, 2015 (as amended) The Board of Directors of Crest Ventures Limited We have reviewed the accompanying unaudited Standalone Financial Results of Crest Ventures Limited (the "Company") for the quarter and half year ended 30th September 2026, (the "Statement"), attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 and Regulation 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"). Management's Responsibility This Statement, which is the responsibility of the Company's Management and approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ('Ind AS 34'). prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder, the circulars, guidelines and directions issued by the Reserve Bank of India ("RBI") from time to time applicable of NBFC ("RBI guidelines") and other accounting principle generally accepted in India and in compliance with the Listing Regulation. Auditor's Responsibility Our Responsibility is to express a conclusion on the Statement based on our review. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity' issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free from material misstatement A review is limited primarily to inquiries of the Company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit We have not performed an audit and accordingly, we do not express an audit opinion. Conclusion Based on our review as stated in above auditors responsibility paragraph, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard ('Ind specified under section 133 of Companies Act, 2013 as amended, read with relevant rules issued thereunder. the RBI guidelines and other accounting principles generally accepted in India, have not disclosed the information required to be disclosed in terms of Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement or that it has not been prepared in accordance with the relevant prudential norms issued by the Reserve Bank of India in respect of income recognition, asset classification, provisioning and other related matters. Emphasis of matter As further elaborated and stated in note 8 of the Statement, deposits aggregating to Rs. 15.529 75 lakhs with certain counter parties are considered to be recoverable / adjustable 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. We have relied upon the management explanation & judgement as regards the said matter. Attention has been drawn by us in limited review report for the said matter since quarter and half year ended 30th September 2025 and also in our audit report dated 22nd May 2026. • Our conclusion on the Statement is not modified in respect of the above matter N. A. Shah Associates LLP 1s registered with limited llabil1ty having LLP identification No. AAG-7909 Regd. Off.: B 21-25. Paragon Centre, Pandurang Budhkar Marg, Worli, Mumbai 400 013 Tel.. +91-22-4073 3000 • E-mail: info@nashah.com N. A. SHAH ASSOCIATES LLP Chartered Accountants Limited Review Report on unaudited standalone financial results for the quarter and half year ended 30th September 2026 of Crest Ventures Limited pursuant to Regulation 33 and Regulation 52 of SEBI (Listing Obligation and Disclosures Requirements) Regulations, 2015 (as amended) Other Matters Share of profit (net) from investment in one limited liability partnership aggregating to Rs. 89.18 lakhs and Rs. 86.82 lakhs for the quarter and half year ended 30th September 2026, included in the Statement, is based on the unaudited financial result of such entity. This financial result has not been reviewed by their auditor and has been furnished to us by the management. According to the information and explanations given to us by the management, this financial result is not material to the Company. Our conclusion on the Statement is not modified in respect of the above matter. For N. A. Shah Associates LLP Chartered Accountants Firm Registration No 116560W / W100149 __ .,,,,:.,;- Prashant Daftary .. • Partner Membership No • 117080 UDIN '2..6 \ \ t02 0\ 0~ 'f L\ 7~ 2...'2... Place Mumbai Dated 05th November 2026 C ES VENTURES STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30 SEPTEMBER 2026 (All amounts in '!II;, Lakhs, un [Showing first 8,000 characters — download PDF for full document]