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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	09-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	03-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	Trading and Other Activities
Start date and time of board meeting	09-May-2025   16:15:00
End date and time of board meeting	09-May-2025   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	Declaration of unmodified opinion
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-02-13
Indicate Company website link for updated RPT policy of the Company	https://www.itiorg.com/investor-inner.php?id=21
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	30982000	108560000
	Other income	30884000	100694000
	Total income	61866000	209254000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	624000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	10452000	39900000
(e)	Finance costs	10707000	46624000
(f)	Depreciation, depletion and amortisation expense	7683000	31549000
(f)	Other Expenses
1	Other Expenses	26563000	89755000
	Total other expenses	26563000	89755000
	Total expenses	55405000	208452000
3	Total profit before exceptional items and tax	6461000	802000
4	Exceptional items	0	0
5	Total profit before tax	6461000	802000
6	Tax expense
7	Current tax	2687000	6165000
8	Deferred tax	-4941000	-7018000
9	Total tax expenses	-2254000	-853000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	8715000	1655000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	8715000	1655000
17	Other comprehensive income net of taxes	-131000	-419000
18	Total Comprehensive Income for the period	8584000	1236000
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	522422000	522422000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		4077809000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.17	0.03
	Diluted earnings (loss) per share from continuing operations	0.17	0.03
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	0.17	0.03
	Diluted earnings (loss) per share from continuing and discontinued operations	0.17	0.03
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		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 May 09 2025 nThese 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. nThe 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 Hon’ble 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 approval are received and the scheme becomes effective.

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	2594000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	33740000
	Intangible assets under development	1558000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	4753051000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	17709000
	Total non-current financial assets	4770760000
	Deferred tax assets (net)	61421000
	Other non-current assets	5468000
	Total non-current assets	4875541000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	0
	Trade receivables, current	129333000
	Cash and cash equivalents	18621000
	Bank balance other than cash and cash equivalents	0
	Loans, current	1000000
	Other current financial assets	0
	Total current financial assets	148954000
	Current tax assets (net)	0
	Other current assets	31292000
	Total current assets	180246000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	5055787000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	522422000
	Other equity	4077809000
	Total equity attributable to owners of parent	4600231000
	Non controlling interest
	Total equity	4600231000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	2956000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	8074000
	Total non-current financial liabilities	11030000
	Provisions, non-current	972000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	12002000
	Current liabilities
	Current financial liabilities
	Borrowings, current	368260000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	11269000
	Total Trade payable	11269000
	Other current financial liabilities	52179000
	Total current financial liabilities	431708000
	Other current liabilities	8235000
	Provisions, current	3611000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	443554000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	455556000
	Total equity and liabilites	5055787000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block

Textual Information(1)

As per Ind AS 108 operating segment has been disclosed in consolidated financial results, hence no seperate disclosure has been given in standalone financial results. nThe figures for the quarter ended March 31, 2025 and March 31, 2024 are the balancing figures between audited figures in respect of the year ended March 31, 2025 and March 31,2024 and the unaudited figures of the nine months ended December 31, 2024 and December 31, 2023 respectively. nPrevious quarter / year figures have been regrouped / reclassified wherever necessary to confirm to current quarter / year presentation. nThe results for the quarter and year ended March 31, 2025 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.

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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	-175000	-560000
	Total Amount of items that will not be reclassified to profit and loss	-175000	-560000
2	Income tax relating to items that will not be reclassified to profit or loss	-44000	-141000
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	0
5	Total Other comprehensive income	-131000	-419000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			802000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			104709000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			0
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-58668000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			31549000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			-988000
	Adjustments for interest income			822000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			-11763000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			65993000
	Net cash flows from (used in) operations			66795000
	Dividends received			0
	Interest paid			-40412000
	Interest received			0
	Income taxes paid (refund)			-55505000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			162712000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			480000
	Proceeds from sales of property, plant and equipment			0
	Purchase of property, plant and equipment			31083000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-6906000
	Net cash flows from (used in) investing activities	-38469000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			29077000
	Payments of lease liabilities			38853000
	Dividends paid			0
	Interest paid			40412000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-108342000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			15901000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			15901000
	Cash and cash equivalents cash flow statement at beginning of period			2720000
	Cash and cash equivalents cash flow statement at end of period			18621000