Integrated Filing — IndAS



General information about company

Scrip Code 530023
NSE Symbol THEINVEST
MSEI Symbol NOTLISTED
ISIN INE924D01017
Name of company THE INVESTMENT TRUST OF INDIA LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 03-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 03-02-2026   14:52:00
End date and time of board meeting 03-02-2026   17:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 8,226.26 23,141.89
Other income 740.95 1,484.01
Total income 8,967.21 24,625.90
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 3,348.55 9,656.16
(e) Finance costs 1,034.22 3,240.75
(f) Depreciation, depletion and amortisation expense 255.49 811.87
(f) Other Expenses
1 Other expenses 2,965.34 8,156.06
Total other expenses 2,965.34 8,156.06
Total expenses 7,603.60 21,864.84
3 Total profit before exceptional items and tax 1,363.61 2,761.06
4 Exceptional items 107.17 107.17
5 Total profit before tax 1,470.78 2,868.23
6 Tax expense
7 Current tax 447.15 1,032.30
8 Deferred tax (12.82) (63.99)
9 Total tax expenses 434.33 968.31
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 1,036.45 1,899.92
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 244.01 962.35
16 Total profit (loss) for period 1,280.46 2,862.27
17 Other comprehensive income net of taxes (4.84) (13.66)
18 Total Comprehensive Income for the period 1,275.62 2,848.61
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,187.09 2,393.87
Total profit or loss, attributable to non-controlling interests 93.37 468.40
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (4.39) (12.33)
Total comprehensive income for the period attributable to owners of parent non-controlling interests (0.45) (1.33)
21 Details of equity share capital
Paid-up equity share capital 5,224.22 5,224.22
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.27 4.58
Diluted earnings (loss) per share from continuing operations 2.27 4.58
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.27 4.58
Diluted earnings (loss) per share from continuing and discontinued operations 2.27 4.58
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1 The above financial results were reviewed and recommended by the Audit Committee and subsequently approved by the Board of Directors at its meeting held on February 03, 2026. 2 These results have been prepared in accordance with the Indian Accounting Standards (referred to as Ind AS) Financial Reporting prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, as amended from time to time. 3 The consolidated financial results are based on the consolidated financial statements prepared in accordance with Indian Accounting Standard - 110 on Consolidated Financial Statements and includes the financial results of its wholly owned subsidiaries, subsidiaries and step-down subsidiaries namely ITI Securities Broking Limited, ITI Credit Limited, Fortune Management Advisors Limited, Antique Stock Broking Limited, ITI Gilts Limited, ITI Mutual Fund Trustee Private Limited, ITI Wealth Management Limited, ITI Capital Limited, ITI Alternate Funds Management Limited, Distress Asset Specialist Limited, ITI Jewel Charter Limited, ITI Asset Management Limited, ITI Gold Loans Ltd (upto November 29, 2025), ITI Growth Opportunities LLP, Intime Multi Commodity Company Limited, Antique Stock Broking (IFSC) Limited, Neue Allianz Corporate Services Private Limited and its share of profit of Associates namely ITI Finance Limited and ITI Gold Loans Limited (w.e.f. November 30, 2025) 4 The Audit Committee and Board of Directors at their meetings held on June 04, 2022, approved the scheme of arrangement in the nature of demerger of ‘Non-lending Business Undertaking’ of The Investment Trust of India Limited (TITIL or Demerged Company) into Distress Asset Specialist Limited, a wholly owned subsidiary company of TITIL (DASL or Resulting Company) with effect from the Appointed Date viz. beginning of day on April 1, 2022 (Scheme) under Sections 230 to 232 read with Section 66 and other applicable provisions of the Companies Act, 2013 (Act). The Scheme is subject to approval from the stock exchanges, members of the company, Honble National Company Law Tribunal (NCLT) and other regulatory authorities. The Scheme is filed with the stock exchanges for in principal approval and same is pending for approval. The effect of the Scheme shall be given when all the approvals are received and the Scheme becomes effective. 5 During the quarter, the Group’s equity shareholding in its subsidiary, ITI Gold Loans Limited (ITI Gold) was diluted from 50.33% to 46.81% on November 29, 2025 and was further reduced to 31.43% on December 30, 2025, pursuant to the issuance of new equity shares by ITI Gold. As a result of the loss of control on November 29, 2025, the Group has derecognised the assets and liabilities of ITI Gold from the date control ceased and investment in ITI Gold has been treated as investment in associate and gain on loss of control of subsidiary amounting to Rs.107.17 lakhs has been recognised in statement of profit and loss. Consequently, the figures for the current quarter and the nine months ended December 31, 2025 are not comparable with those of the corresponding previous periods. 6 Effective November 21, 2025, The Government of India has consolidated multiple existing labour Legislations into a unified framework comprising four Labour Codes collectively referred to as the New Labour Codes. The Group has assessed the financial implications of the changes arising from the implementation of the new Labour Codes which has resulted in estimated one-time incremental impact in provision for employee benefits of the group of Rs.256.88 lakhs in the current reporting period. The Group continues to monitor developments on the rules to be notified by regulatory authorities and will evaluate impact, if any on the measurement of the employee benefits liability. 7 There are 10,050 nos. of 0% Optionally Convertible Preference Shares (OCPS) of face value Rs.325/- each. No option for conversion was exercised by the OCPS holders up to the date of redemption, i.e., 30th December, 2025. Upon completion of the tenure, the said OCPS were redeemed by the Company. However, the OCPS holders have not presented their shares / claims to the Company till date. Accordingly, the Company has transferred the equivalent redemption amount aggregating to Rs.32.66 Lakhs to a separate bank account for pending settlement of claims, in accordance with applicable laws 8 The figures for the quarter ended December 31, 2025 and December 31, 2024 are the balancing figures between unaudited figures in respect of the Nine months ended December 31, 2025 and December 31,2024 and the unaudited figures of the Half year ended September 30, 2025 and September 30, 2024 respectively. 9 Previous quarter / period figures have been regrouped/reclassified wherever necessary to confirm to current quarter / period presentation. 10 The above results are available on the BSE Limited website (URL: www.bseindia.com); National Stock Exchange of India Limited website (URL: www.nseindia.com) and on the Company’s website (URL: www.itiorg.com).



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Broking and related services 3,662.46 11,158.41
2 Investment and Advisory services 2,059.83 3,418.42
3 Trading activities 0.00 0.00
4 Financing activities 2,779.19 8,801.89
5 Asset management activities 0.0095698 3,079.54
Total Segment Revenue 9,458.46 26,458.26
Less: Inter segment revenue 491.25 1,832.36
Revenue from operations 8,967.21 24,625.90
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Broking and related services 843.89 2,203.27
2 Investment and Advisory services 489.72 507.61
3 Trading activities 0.00 0.00
4 Financing activities 1,520.18 4,301.68
5 Asset management activities (455.96) (1,010.75)
Total Profit before tax 2,397.83 6,001.81
i. Finance cost 1,034.22 3,240.75
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 1,363.61 2,761.06
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Broking and related services 62,423.05 62,423.05
2 Investment and Advisory services 53,677.97 53,677.97
3 Trading activities 1,230.23 1,230.23
4 Financing activities 28,915.28 28,915.28
5 Asset management activities 8,514.90 8,514.90
Total Segment Asset 1,54,761.43 1,54,761.43
Un-allocable Assets (58,776.77) (58,776.77)
Net Segment Asset 95,984.66 95,984.66
4 Segment Liabilities
Segment Liabilities
1 Broking and related services 28,047.46 28,047.46
2 Investment and Advisory services 5,017.73 5,017.73
3 Trading activities 0.00 0.00
4 Financing activities 3,031.28 3,031.28
5 Asset management activities 2,042.41 2,042.41
Total Segment Liabilities 38,138.88 38,138.88
Un-allocable Liabilities (14,993.64) (14,993.64)
Net Segment Liabilities 23,145.24 23,145.24
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to profit or loss (4.84) (13.66)
Total Amount of items that will not be reclassified to profit and loss (4.84) (13.66)
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (4.84) (13.66)





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Ramesh M Sheth & Associates Yes 31-03-2027