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 04-11-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 04-11-2026   15:30:00
End date and time of board meeting 04-11-2026   17:20:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification 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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 5,260.74 11,196.74
Other income 158.95 750.88
Total income 5,419.69 11,947.62
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 3,001.78 5,814.86
(e) Finance costs 368.09 656.18
(f) Depreciation, depletion and amortisation expense 307.34 524.51
(f) Other Expenses
1 Other Expenses 1,985.46 4,311.11
Total other expenses 1,985.46 4,311.11
Total expenses 5,662.67 11,306.66
3 Total profit before exceptional items and tax (242.98) 640.96
4 Exceptional items 0.00 0.00
5 Total profit before tax (242.98) 640.96
6 Tax expense
7 Current tax 141.92 274.06
8 Deferred tax (82.17) 28.13
9 Total tax expenses 59.75 302.19
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 (302.73) 338.77
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 437.13 1,033.61
16 Total profit (loss) for period 134.40 1,372.38
17 Other comprehensive income net of taxes 13.87 27.76
18 Total Comprehensive Income for the period 148.27 1,400.14
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 136.54 1,376.67
Total profit or loss, attributable to non-controlling interests (2.14) (4.29)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 13.87 27.76
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
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 0.26 2.64
Diluted earnings (loss) per share from continuing operations 0.26 2.64
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 0.26 2.64
Diluted earnings (loss) per share from continuing and discontinued operations 0.26 2.64
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 November 04, 2026. 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. 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) 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. ITI Gold Loans Limited became an associate w.e.f. November 30, 2025, Accordingly the financial figures of quarter ended June 30, 2026 and quarter & half year ended September 30, 2026 are not comparable with those of the corresponding previous periods. As per Ind AS 108 'Operating Segments', the Company has disclosed segment information only as a part of Consolidated Financial Results Previous quarter / year 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


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 421.78
Capital work-in-progress 3,018.78
Investment property 0.00
Goodwill 156.60
Other intangible assets 72.95
Intangible assets under development 15.59
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 21,462.87
Non-current financial assets
Non-current investments 9,945.59
Trade receivables, non-current 0.00
Loans, non-current 3,372.32
Other non-current financial assets
1 other financial assets 715.55
Total of other non-current financial assets 715.55
Total non-current financial assets 14,033.46
Deferred tax assets (net) 3,371.79
Other non-current assets
1 Other non-current assets 963.41
Total of other non-current assets 963.41
Total non-current assets 43,517.23
2 Current assets
Inventories 9.47
Current financial asset
Current investments 5,863.24
Trade receivables, current 9,725.00
Cash and cash equivalents 888.12
Bank balance other than cash and cash equivalents 27,628.07
Loans, current 14,563.04
Other current financial assets
Total of other current financial assets 3,424.37
Total current financial assets 62,091.84
Current tax assets (net) 0.00
Other current assets
1 Other current assets 1,804.65
Total of other current assets 1,804.65
Total current assets 63,905.96
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 1,07,423.19
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 5,224.22
Other equity 69,743.50
Total equity attributable to owners of parent 74,967.72
Non controlling interest (38.18)
Total equity 74,929.54
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Lease liabilities 2,403.24
Total of other non-current financial liabilities 2,403.24
Total non-current financial liabilities 2,403.24
Provisions, non-current 518.07
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 2,921.31
Current liabilities
Current financial liabilities
Borrowings, current 6,112.29
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 138.38
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 15,008.30
Total Trade payable 15,146.68
Other current financial liabilities
1 Lease liabilities 655.80
2 Other current financial liabilities 2,924.34
Total of other current financial liabilities 3,580.14
Total current financial liabilities 24,839.11
Other current liabilities 699.60
1 Other current liabilities 699.60
Total of other current liabilities 699.60
Provisions, current 4,033.63
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 29,572.34
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 32,493.65
Total equity and liabilites 1,07,423.19
Disclosure of notes on assets and liabilities



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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 3,405.55 6,994.51
2 Investment and Advisory services 0.0066866 1,769.74
3 Financing activities 0.0047383 1,038.32
4 Asset management activities 1,337.29 3,091.98
5 Trading activities 0.00 0.00
Total Segment Revenue 5,885.33 12,894.55
Less: Inter segment revenue 465.64 946.93
Revenue from operations 5,419.69 11,947.62
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Broking and related services 631.95 1,291.72
2 Investment and Advisory services (41.76) 155.98
3 Financing activities (58.06) (152.86)
4 Asset management activities (407.02) 2.30
5 Trading activities 0.00 0.00
Total Profit before tax 125.11 1,297.14
i. Finance cost 368.09 656.18
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax (242.98) 640.96
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Broking and related services 69,205.23 69,205.23
2 Investment and Advisory services 56,277.78 56,277.78
3 Financing activities 31,843.11 31,843.11
4 Asset management activities 10,458.91 10,458.91
5 Trading activities 516.73 516.73
Total Segment Asset 1,68,301.76 1,68,301.76
Un-allocable Assets (60,878.57) (60,878.57)
Net Segment Asset 1,07,423.19 1,07,423.19
4 Segment Liabilities
Segment Liabilities
1 Broking and related services 33,626.25 33,626.25
2 Investment and Advisory services 7,150.99 7,150.99
3 Financing activities 5,743.65 5,743.65
4 Asset management activities 2,082.74 2,082.74
5 Trading activities 0.00 0.00
Total Segment Liabilities 48,603.63 48,603.63
Un-allocable Liabilities (16,109.98) (16,109.98)
Net Segment Liabilities 32,493.65 32,493.65
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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 18.55 37.10
Total Amount of items that will not be reclassified to profit and loss 18.55 37.10
2 Income tax relating to items that will not be reclassified to profit or loss 4.68 9.34
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
5 Total Other comprehensive income 13.87 27.76



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 640.96
Adjustments for reconcile profit (loss)
Adjustments for finance costs 262.57
Adjustments for decrease (increase) in inventories (9.47)
Adjustments for decrease (increase) in trade receivables, current 6,642.89
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances (7,284.43)
Adjustments for increase (decrease) in trade payables, current 2,529.52
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 524.51
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 626.98
Adjustments for provisions, current 77.37
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (503.71)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (90.37)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 137.93
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 2,913.79
Net cash flows from (used in) operations 3,554.75
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 84.16
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 3,470.59
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 60.45
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (41.52)
Net cash flows from (used in) investing activities (101.97)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings (4,366.34)
Repayments of borrowings 0.00
Payments of lease liabilities 469.83
Dividends paid 0.00
Interest paid 262.57
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (5,098.74)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (1,730.12)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (1,730.12)
Cash and cash equivalents cash flow statement at beginning of period 2,618.24
Cash and cash equivalents cash flow statement at end of period 888.12