The Board inter alia considered/approved/adopted the following agenda items:

1. The Standalone Unaudited Financial Results of the Company for the 2nd quarter and half year ended September 30, 2026, along with Limited Review Report issued by Statutory Auditors (Annexure A)

2. Statement on deviation/variation in utilisation of funds raised - Non-applicability of Regulation 32 of SEBI (LODR) Regulations, 2015 (Annexure B)

3. Details of Outstanding Default on Loans and debt Securities - Not Applicable as the company doesn't have any default on loans and debt securities outstanding as on 30th September, 2026 (Annexure C)

4. Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter) (Annexure D)

Financial Results Overview (Annexure A)

The Standalone Unaudited Financial Results for Q2 and H1 FY27 show:

Quarter Ended 30th September, 2026 (₹ in Lakhs):

  • Net Sales/income from operations: ₹8.90
  • Other Income: ₹1.44
  • Total income from operations (net): ₹10.34
  • Employee benefits expense: ₹2.54
  • Depreciation and amortisation expense: ₹0.22
  • Other expenses: ₹2.75
  • Total expenses: ₹5.51
  • Profit from operations before Exceptional & Extraordinary Items: ₹4.83
  • Net Profit after tax: ₹4.83
  • Earnings Per Share (Basic & Diluted): ₹0.09

Half Year Ended 30th September, 2026 (₹ in Lakhs):

  • Net Sales/income from operations: ₹17.70
  • Other Income: ₹2.84
  • Total income from operations (net): ₹20.54
  • Employee benefits expense: ₹5.30
  • Depreciation and amortisation expense: ₹0.44
  • Other expenses: ₹7.81
  • Total expenses: ₹13.55
  • Profit from operations before Exceptional & Extraordinary Items: ₹6.99
  • Net Profit after tax: ₹6.99
  • Earnings Per Share (Basic & Diluted): ₹0.13

Comparative Figures (₹ in Lakhs):

  • Q2 FY26 Net Profit: ₹4.94
  • H1 FY26 Net Profit: ₹6.79
  • FY26 Audited Net Profit: ₹17.51

Balance Sheet Highlights as at 30th September, 2026 (₹ in Lakhs):

  • Total Assets: ₹1,107.61
  • Non-current assets: ₹879.51 (including Investments: ₹386.04, Loans and Advances: ₹487.35)
  • Current assets: ₹228.10 (including Investments: ₹21.84, Trade Receivables: ₹26.50, Cash and cash equivalents: ₹9.31)
  • Equity Share capital: ₹524.50
  • Other Equity: ₹581.35
  • Total Current liabilities: ₹1.76

Cash Flow Statement for Half Year Ended 30th September, 2026 (₹ in Lakhs):

  • Net Cash Flow Used in Operating Activities: (₹13.57)
  • Net Cash Flow Generated From Investing Activities: ₹2.67
  • Net Cash Flow From Financing Activities: ₹0.00
  • Net Decrease in Cash & Cash Equivalents: (₹10.90)
  • Cash & Cash Equivalents at beginning: ₹20.21
  • Cash & Cash Equivalents at end: ₹9.31

Regulatory Compliance Statements

Annexure B: Statement on deviation/variation in utilisation of funds raised - Not Applicable. The company confirmed no deviation/variation in use of funds raised through public issues, rights issues, preferential issues, QIP or others.

Annexure C: Format for disclosing outstanding default on loans and debt securities - The company reported no outstanding loans from banks/financial institutions (NIL), no unlisted debt securities (NIL), and no total financial indebtedness including short-term debt (NIL) as on 30th September, 2026.

Annexure D: Related Party Transactions for half-year ended 30th September, 2026 totaling ₹3.70 lakh:

  • Yogesh Lama (Managing Director cum Chief Executive Officer): Remuneration ₹0.90 lakh
  • Shruti Jain (Company Secretary): Remuneration ₹1.26 lakh (Closing balance: ₹0.21 lakh)
  • Satya Pal Singh Dhama (Chief Financial Officer): Remuneration ₹0.90 lakh
  • Bhola Pandit (Non-Executive Director): Sitting Fees ₹0.16 lakh
  • Bela Garg (Non-Executive Independent Director): Sitting Fees ₹0.18 lakh
  • Gurleen Gupta (Non-Executive Independent Director): Sitting Fees ₹0.22 lakh
  • Naresh Prasad Sah (Non-Executive Independent Director): Sitting Fees ₹0.04 lakh
  • Rajesh Gupta (Non-Executive Director): Sitting Fees ₹0.04 lakh
  • Investment in Spartan Global Solution Private Limited (Promoter): ₹100 lakh (Opening and Closing balance: ₹95.59 lakh)

Additional Information

The company will publish Extract of Standalone Unaudited Financial Results in accordance with Regulation 47(1)(b) of SEBI (LODR) Regulations, 2015.

The information is available on Company's website: https://www.goldencrest.in/ and on stock exchanges websites: www.bseindia.com and www.cse-india.com.

The Statutory Auditors, Mohindra Arora & Co., conducted a limited review and issued a report stating that nothing has come to their attention that causes them to believe that the financial results contain any material misstatement.