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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 13-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-08-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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
Segment Reporting Single segment
Description of single segment Trading and Other Activities
Start date and time of board meeting 13-08-2026   14:30:00
End date and time of board meeting 13-08-2026   15:40:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 773.23 773.23
Other income 227.54 227.54
Total income 1,000.77 1,000.77
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 91.29 91.29
(e) Finance costs 152.33 152.33
(f) Depreciation, depletion and amortisation expense 127.75 127.75
(f) Other Expenses
1 Other expense 553.18 553.18
Total other expenses 553.18 553.18
Total expenses 924.55 924.55
3 Total profit before exceptional items and tax 76.22 76.22
4 Exceptional items 0.00 0.00
5 Total profit before tax 76.22 76.22
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 55.83 55.83
9 Total tax expenses 55.83 55.83
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 20.39 20.39
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 0.00 0.00
16 Total profit (loss) for period 20.39 20.39
17 Other comprehensive income net of taxes (0.52) (0.52)
18 Total Comprehensive Income for the period 19.87 19.87
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
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 0.04 0.04
Diluted earnings (loss) per share from continuing operations 0.04 0.04
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 0.04 0.04
Diluted earnings (loss) per share from continuing and discontinued operations 0.04 0.04
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) 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 August 13 2026 These results have been prepared in accordance with the Indian Accounting Standard 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 The Board of Directors of the Company based on the recommendation of the Audit Committee, has approved the Scheme of Arrangement between wholly owned subsidiaries namely ITI Gilts Limited Transferor Company 1 or ITIGL, ITI Wealth Management Limited Transferor Company 2 or ITIWML, ITI Alternate Funds Management Limited Transferor Company 3 or ITIAFML, Fortune Management Advisors Limited Transferor Company 4 or FMAL herein after collectively referred as Transferor Companies and The Investment Trust of India Limited Transferee Company or TITIL and their respective shareholders envisaging amalgamation of the Transferor Companies into and with the Transferee Company under section 233 and other applicable provision of the Companies Act, 2013, with effect from 1st April, 2026. The scheme is subject to approval from the regulatory authorities. The effect of the Scheme shall be given when all the approvals are received and the Scheme becomes effective As per Ind AS 108 operating segments has been disclosed in consolidated financial results, hence no separate disclosure has been given in standalone financial results The figures for the quarter ended March 31, 2026 are the balancing figures between audited figures in respect of the year ended March 31, 2026 and the unaudited figures of the Nine months ended December 31, 2025 Previous quarter / period figures have been regrouped / reclassified wherever necessary to confirm to current quarter / period presentation 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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
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 (0.70) (0.70)
Total Amount of items that will not be reclassified to profit and loss (0.70)
2 Income tax relating to items that will not be reclassified to profit or loss (0.18) (0.18)
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 (0.52) (0.52)