Outcome of Board Meeting

CCRREESSTTOO TTEEC,CHHNNOO LLIIMMIITTEEDD (Formerly known as SILLY MONKS ENTERTAINMENT LIMITED) Date: 06th November, 2026 The Secretary, National Stock Exchange of India Ltd, Exchange Plaza, C-1. Block G, Bandra Kurla Complex, Bandra (E), Mumbai- 400051 Scrip code: CRESTO Dear Sir/Madam, Sub: Outcome of the Board Meeting In just concluded Board meeting, the Board has considered and approved the following: 1. Un- Audited Financial Statements for the Second quarter and Half Year ended 30th September, 2026 as Annexure-1. 2. Limited Review Report for the Second quarter and half year ended 30th September, 2026 as Annexure- 2. Meeting commenced at 5.00 P.M. and concluded at 5.30 P.M. This is for your information and necessary records. Thanking you, Yours faithfully For CRESTO TECHNO LIMITED (Formerly known as SILLY MONKS ENTERTAINMENT LIMITED) ANISH KUMAR BADUGU Managing Director DIN: 11635335 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 CRESTO TECHNO LIMITED (Formerly known as SIiiy Monks Entertainment Limited) CIN: L90009TG2013PLC090132 Registered Office Address: Flat No. S 206, H.No 7-2-1813/5, Second Floor S VS S Nivas, South Wing, Street No. 1, Czech Colony, Fathenagar Colony, K.V.Rangareddy, Balanagar, Telangana, India, 500018 Statement of unaudited Standalone Financial Results for the quarter and half year ended September 30, 2026 (All amounts in INR lakhs, unless otherwise stated) Quarter ended Half year ended Year ended Particulars Sep 30, 2026 June 30, 2026 Sep 30, 2025 Sep 30,2026 Sep 30, 2025 March 31, 2026 (UnAudlted) (UnAudlted) (UnAudlted) (UnAudlted) (UnAudlted) (Audited) I Revenue from operations 208.07 5.82 230.85 213.90 350 73 561.63 II Other income 7.14 50.31 0.12 57.44 0.33 18.71 Ill Total Income (I+ II) 215.21 56.13 230.98 271.34 351.07 580.34 IV Expenses: Direct cost 199.96 4.04 134.42 204.00 207.41 336.60 Changes in inventories 33.73 97.98 131.71 53.11 Employee benefit expense 2 75 50.15 2.75 99.52 201.64 Finance cost 0.48 1.13 1 43 Depreciation and amortisation expense 1.95 1 95 11.49 3.91 22.19 41 73 Other expenses 17.98 3 45 20.24 21.42 39.07 119.24 Total expenses 253.61 110.18 216.78 363.79 369.33 753.76 V Profit before tax (Ill-IV) (38.40) (54.05) 14.20 (92.45) (18.26) (173.42) VI Income tax expense: -Current tax -Deferred tax (13 83) (3 37) 0.24 (17.19) 1.62 22.07 Total tax expense (13.83) (3.37) 0.24 (17.19) 1.62 22.07 VII Proflt/(loss) for the year (V-VI) (24.58) (50.68) 13.96 (75.26) (19.89) (195.50) VIII Other comprehensive Income Items that will not be reclassified to profit or loss -Remeasurement of post-employment benefit obligations 1.89 -Income tax relating to these items (0.47) Other comprehensive Income for the year 1.41 IX Total comprehensive Income (Vll+VIII) (24.58) (50.68) 13.96 (75.26) (19.88) (194.09) Paldup equity share capital (Face Value of Rs. 10/-each) 1,383.58 1383.5837 1,025.37 1,383.58 1,025.37 1,383.58 X Earnings per equity share (In Rupees) -Basic (0.18) (0.37) 0.14 (0.54) (0.19) (1.82) -Diluted (0.18) (0.37) 0.14 (0.54) (0.19) (1.62) Weighted average equity shares used In computing earnings per XI equity share -Basic 1,38,35,837 1,38,35,837 1,02,37,501 1,38,35,837 1,02,37,501 1,07,21,373 -Diluted 1,38,35,837 1,38,35,837 1,03, 11,355 1,38,35,837 1,03, 11,355 1,20,92,606 Notes: a) These financial results of the company have been prepared on the basis of the unaudited standalone financial statements for the six months ended September 30th , 2026 which are prepared in accordance with Indian Accounting Standards (Ind AS) notified under the Companies (Indian Accounting standards) Rules 2015 as amended by the Companies (Indian Accounting Standards) (Amendment) rules 2016. b) The unaudited financial results for the quarter and half year ended September 30, 2026 were reviewed and recommended for approval by the Audit Committee and approved by the Board of Directors of the Company at the meeting held on November 6, 2026. These unaudited financial results have been subjected to limited review by the statutory auditors of the Company. c) The Statutory Auditors of the Company have carried out limited review of the above unaudited financial results and their Report has been placed before the Board at the said Meeting as required under Regulation 33 of SEBI (LODR) Regulations, 2015. d) The entire operations of the Company relate to only one segment. Hence segmental reporting as per Ind AS 108 is not made e) The financials results for the quarter ended and six months ended 30.09.2026 are also available on the National stock exchange website and on the company's website f) Previous Year/ Period figures have been regrouped and recast, wherever necessary, in line with the current period presentation l~•t\Ytl'A~'H'WJ.....- Place Hyderabad Anlsh Kumar Badugu Date : 6th November 2026 Managing Director DIN: 11635335 CRESTO TECHNO LIMITED (Formerly known as Silly Monks Entertainment Limited) CIN:L90009TG2013PLC090132 Registered Office Address: 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 Statement of standalone Un audited Balance Sheet Balance sheet as on 30 September , 2026 (All amounts are in INR Lakhs except share data or unless otherwise stated) Asat Particulars 30 September 2026 31 March 2026 Assets Non-current assets Property, plant and equipment 7.02 8.45 Other intangible assets 6.93 9.41 Intangible assets under development - - Right of use assets - - Financial assets (a) Investments - 0.77 (b) Loans 297.31 297.31 (c) Other financial assets - - Deferred tax assets (net) 200.78 183.59 512.05 499.53 Current assets Inventories - 131.71 Financial assets (a) Investments - - (b) Trade receivables 275.57 67.68 (c) Cash and cash equivalents 52.95 437.53 (d) Loans and advances 611.55 270.00 Other current assets 31.15 28.40 971.22 935.32 Total 1,483.27 1,434.85 II Equity and liabilities Equity Equity share capital 1,383.58 1,383.58 Other equity (98.63) (25.26) Total equity 1,284.96 1,358.33 Liabilities Non-current liabilities Financial Liabilities a) Lease liabilities Provisions 28.23 40.53 28.23 40.53 Current liabilities Financial liabilities (a) Trade payables (i) Total outstanding dues of micro enterprises and small enterprises - - (ii) Total outstanding dues other than micro enterprises and small enterprises 166.75 27.99 (b) Other financial liabilities 2.04 2.02 Other current liabilities 1.29 3.36 Provisions 2.63 170.08 35.99 Total 1,483.27 1,434.85 For and on behalf of the Board of ,JV, ~ Place : Hyderabad ~::~~ m~ , Date : 6th November 2026 Managing Direct, * ·cw DIN:11635335 CRESTO TECHNO LIMITED (Formerly known as Silly Monks Entertainment Limited) CIN: L90009TG2013PLC090132 Registered Office Address: 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 Statement of standalone Cash Flow Statement as at 30 September 2026 (All amounts are in INR Lakhs except share data or unless otherwise stated) As at 30 September 2026 31 March 2026 A. Cash flows from operating activities Net profit/(loss) before tax (92.45) (173.42) Adjustments for: Interest income (2.41) Expected credit loss Gain/loss on cancellation of lease Inventory write off 27.06 Gratuity expense Share based payment expense 7.64 Depreciation and amortisation expense 3.91 41.73 Finance cost 1.43 Gain)/loss on sale of investment in subsidiary (0.18) Unrealised forex gain (0.02) Operating profit before working capital changes (61.68) (125.04) Changes in operating assets and liabilities lncrease/(decrease) in trade payables 138.77 2.13 lncrease/(decrease) in other financial liabilities 0.02 (4.28) lncrease/(decrease) in employee benefit obligati [Showing first 8,000 characters — download PDF for full document]