Document Title: Cresto Techno Limited Q2 FY2027 Financial Results Announcement

Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026

Nature of Filing / Announcement: Outcome of Board Meeting - Approval of Unaudited Financial Results

Date of Board Meeting / Approval: November 6, 2026 (5:00 PM to 5:30 PM)

Audit Opinion: Clean (No qualifications or modifications noted in limited review report)

Auditor's Comment: Statutory auditors conducted limited review as per Regulation 33 of SEBI (LODR) Regulations, 2015. Nothing came to their attention that causes them to believe the statement contains any material misstatements.

Key Financial Highlights [All amounts in INR lakhs]:

Standalone Results:

Quarter ended September 30, 2026:

  • Revenue from Operations: ₹208.07 (vs. ₹230.85 in Q2 FY26, -9.87% YoY; vs. ₹5.82 in Q1 FY27)
  • Other Income: ₹7.14
  • Total Income: ₹215.21
  • Expenses: ₹253.61 (including Direct Cost: ₹199.96, Changes in Inventories: ₹33.73, Depreciation: ₹1.95, Other Expenses: ₹17.98)
  • Profit before tax: (₹38.40) loss
  • Income Tax Expense: (₹13.83) [Deferred Tax]
  • Net Profit: (₹24.58) loss
  • EPS: (₹0.18) basic and diluted

Half Year ended September 30, 2026:

  • Revenue from Operations: ₹213.90 (vs. ₹350.73 in H1 FY26, -39.01% YoY)
  • Other Income: ₹57.44
  • Total Income: ₹271.34
  • Expenses: ₹363.79 (including Direct Cost: ₹204.00, Changes in Inventories: ₹131.71, Employee Benefit Expense: ₹2.75, Depreciation: ₹3.91, Other Expenses: ₹21.42)
  • Profit before tax: (₹92.45) loss
  • Income Tax Expense: (₹17.19) [Deferred Tax]
  • Net Profit: (₹75.26) loss
  • EPS: (₹0.54) basic and diluted

Balance Sheet Position as at September 30, 2026:

  • Equity Share Capital: ₹1,383.58
  • Other Equity: (₹98.63)
  • Total Equity: ₹1,284.96
  • Cash and Cash Equivalents: ₹52.95 (significant decrease from ₹437.53 at March 31, 2026)
  • Trade Receivables: ₹275.57 (increase from ₹67.68 at March 31, 2026)
  • Loans and Advances: ₹611.55 (increase from ₹270.00 at March 31, 2026)
  • Total Assets: ₹1,483.27

Cash Flow Statement for Half Year ended September 30, 2026:

  • Net cash outflow from operating activities: (₹384.58)
  • Net cash inflow from investing activities: ₹0.00
  • Net cash inflow from financing activities: Not specified
  • Net decrease in cash and cash equivalents: (₹384.58)

Segment-wise Performance:

The entire operations of the Company relate to only one segment. Hence segmental reporting as per Ind AS 108 is not made.

Corporate Actions:

Not Specified

Regulatory Disclosures:

  • The financial results were reviewed and recommended for approval by the Audit Committee
  • Statutory Auditors: NSVR & ASSOCIATES LLP
  • The financial results are prepared in accordance with Indian Accounting Standards (Ind AS)
  • Previous year/period figures have been regrouped and recast wherever necessary

Other Significant Information:

  • Weighted average equity shares: 1,38,35,837 shares (basic and diluted)
  • Paid-up equity share capital: ₹1,383.58 lakhs (Face Value of ₹10/- each)
  • The company has deferred tax assets (net) of ₹200.78
  • Inventory position: ₹0.00 as of September 30, 2026 (vs. ₹131.71 as of March 31, 2026)