| Scrip code | 501295 |
|---|---|
| NSE Symbol | IITL |
| MSEI Symbol | NOTLISTED |
| ISIN | INE886A01014 |
| Name of company | INDUSTRIAL INVESTMENT TRUST 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 | 12-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 03-11-2025 |
| 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 | Geographical |
| Description of single segment | |
| Start date and time of board meeting | 12-11-2025 13:00:00 |
| End date and time of board meeting | 12-11-2025 16:30:00 |
| 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 |
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 419.93 | 891.06 |
| (ii) | Dividend Income | 9.40 | 9.87 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 0.00 | 0.00 |
| (v) | Net gain on fair value changes | (511.50) | 570.08 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 |
| (vii) | Sale of products (including Excise Duty) | 0.00 | 0.00 |
| (viii) | Sale of services | 0.00 | 0.00 |
| (ix) | Other revenue from operations | ||
| Total other revenue from operations | |||
| Total Revenue From Operations | (82.17) | 1,471.01 | |
| Other income | 0.00 | 0.10 | |
| Total income | (82.17) | 1,471.11 | |
| 2 | Expenses | ||
| Cost of materials consumed | 0.00 | 0.00 | |
| Purchases of stock-in-trade | 0.00 | 0.00 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 | |
| Employee benefit expense | 94.60 | 193.16 | |
| Finance costs | 10.20 | 21.66 | |
| Depreciation, depletion and amortisation expense | 48.04 | 95.54 | |
| Fees and commission expense | 0.00 | 0.00 | |
| Net loss on fair value changes | 0.00 | 0.00 | |
| Net loss on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 | |
| Impairment on financial instruments | 0.00 | 0.00 | |
| (f) | Other expenses | ||
| 1 | Other Expenses | 164.51 | 274.54 |
| Total other expenses | 164.51 | 274.54 | |
| Total expenses | 317.35 | 584.90 | |
| 3 | Total profit before exceptional items and tax | (399.52) | 886.21 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | (399.52) | 886.21 |
| 7 | Tax expense | ||
| 8 | Current tax | 113.75 | 165.58 |
| 9 | Deferred tax | (190.79) | 10.22 |
| 10 | Total tax expenses | (77.04) | 175.80 |
| 11 | Net Profit Loss for the period from continuing operations | (322.48) | 710.41 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 17 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 14 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 15 | Total profit (loss) for period | (322.48) | 710.41 |
| 16 | Other comprehensive income net of taxes | 0.00 | (1.72) |
| 17 | Total Comprehensive Income for the period | (322.48) | 708.69 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | (329.29) | 698.45 | |
| Total profit or loss, attributable to non-controlling interests | 6.80 | 11.95 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 0.00 | (1.72) | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 2,254.76 | 2,254.76 | |
| Face value of equity share capital | 10 | 10 | |
| 21 | Reserves excluding revaluation reserve | ||
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | -1.46 | 3.1 | |
| Diluted earnings per share from continuing operations | -1.46 | 3.1 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings per share from discontinued operations | 0 | 0 | |
| Diluted earnings per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings per share | -1.46 | 3.1 | |
| Diluted earnings per share | -1.46 | 3.1 | |
| 23 | Debt equity ratio | 0.00 | 0.00 |
| 24 | Debt service coverage ratio | 0.00 | 0.00 |
| 25 | Interest service coverage ratio | 0.00 | 0.00 |
| 26 | Disclosure of notes on financial results | Textual Information(1) | |
| 23 | Debt equity ratio | |
|---|---|---|
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio |
| Textual Information(1) | PDF attached in Outcome of the Board Meeting |
|---|
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| A | Date of start of reporting period | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 |
| 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 | 886.21 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 11.12 | |
| Adjustments for decrease (increase) in inventories | 0.00 | |
| Adjustments for decrease (increase) in trade receivables, current | 39.37 | |
| 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 | (35.03) | |
| Adjustments for other financial assets, current | (4.33) | |
| Adjustments for other bank balances | 127.87 | |
| Adjustments for increase (decrease) in trade payables, current | (15.05) | |
| 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 | 95.54 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |
| Adjustments for provisions, current | 0.00 | |
| Adjustments for provisions, non-current | (10.79) | |
| Adjustments for other financial liabilities, current | (56.27) | |
| Adjustments for other financial liabilities, non-current | (38.43) | |
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |
| Adjustments for dividend income | 9.87 | |
| Adjustments for interest income | 856.84 | |
| Adjustments for share-based payments | 0.00 | |
| Adjustments for fair value losses (gains) | (498.99) | |
| Adjustments for undistributed profits of associates | 0.00 | |
| Other adjustments for which cash effects are investing or financing cash flow | 6,387.66 | |
| Other adjustments to reconcile profit (loss) | 0.00 | |
| Other adjustments for non-cash items | (35.23) | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | 5,100.73 | |
| Net cash flows from (used in) operations | 5,986.94 | |
| Dividends received | 0.00 | |
| Interest paid | (10.65) | |
| Interest received | 756.87 | |
| Income taxes paid (refund) | 214.91 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities | 6,539.55 | |
| 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 | 3.01 | |
| 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 | 12,727.77 | |
| Purchase of other long-term assets | 17,769.14 | |
| 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 | 9.87 | |
| Interest received | 75.29 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 19.00 | |
| Net cash flows from (used in) investing activities | (4,940.22) | |
| 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 | 0.00 | |
| Repayments of borrowings | 31.25 | |
| Payments of lease liabilities | 11.12 | |
| Dividends paid | 0.00 | |
| Interest paid | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) financing activities | (42.37) | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 1,556.96 | |
| 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 | 1,556.96 | |
| Cash and cash equivalents cash flow statement at beginning of period | 229.13 | |
| Cash and cash equivalents cash flow statement at end of period | 1,786.09 | |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 30-09-2025 | ||
| Whether results are audited or unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Finanical Asset | ||
| Cash and cash equivalents | 1,786.09 | ||
| Bank Balance other than (a) above | 2,871.19 | ||
| Derivative financial instruments | 0.00 | ||
| Receivables | |||
| (I) Trade Receivables | 5.01 | ||
| (II) Other Receivables | 107.25 | ||
| Loans | 9,377.48 | ||
| Investments | 27,396.85 | ||
| Other Financial assets | 1,063.19 | ||
| Total Financial Assets | 42,607.06 | ||
| 2 | Non Financial Asset | ||
| Inventories | 59.98 | ||
| Current tax assets (Net) | 147.07 | ||
| Deferred tax Assets (Net) | 398.79 | ||
| Investment Property | 0.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 605.77 | ||
| Capital work-in-progress | 0.00 | ||
| Intangible assets under development | 0.00 | ||
| Goodwill | 0.00 | ||
| Other Intangible assets | 0.05 | ||
| Other non-financial assets (to be specified) | 708.30 | ||
| Total Non Financial Assets | 1,919.96 | ||
| Total assets | 44,527.02 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 2,254.76 | ||
| Other equity | 42,746.47 | ||
| Total equity attributable to owners of parent | 45,001.23 | ||
| Non controlling interest | -89395000 | ||
| Total equity | 44,107.28 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 0.00 | |
| (b) | Payables | ||
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 0.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | ||
| II) Other Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 0.43 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 26.05 | ||
| (C ) | Debt Securities | 0.00 | |
| (d) | Borrowings (Other than Debt Securities) | 218.77 | |
| (e) | Deposits | 0.00 | |
| (f) | Subordinated Liabilities | 0.00 | |
| (g) | Other financial liabilities | 86.31 | |
| Total Financial Liabilities | 331.56 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 5.18 | |
| (b) | Provisions | 51.16 | |
| (C ) | Deferred tax liabilities (Net) | 0.04 | |
| (d) | Other non-financial liabilities | 31.80 | |
| Total Non Financial Liabilities | 88.18 | ||
| Total liabilities | 419.74 | ||
| Total equity and liabilites | 44,527.02 | ||
| Disclosure of notes on assets and liabilities | |||
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| 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 | (a) Investment Activity | (459.57) | 622.47 |
| 2 | (b) Lending Activity | 355.15 | 756.87 |
| 3 | (c) Real Estate Activity | 91.77 | 91.77 |
| 4 | (d) Others | (69.52) | 0.00 |
| Total Segment Revenue | (82.17) | 1,471.11 | |
| Less: Inter segment revenue | 0.00 | 0.00 | |
| Revenue from operations | (82.17) | 1,471.11 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | (a) Investment Activity | (773.96) | 111.21 |
| 2 | (b) Lending Activity | 342.25 | 718.35 |
| 3 | (c) Real Estate Activity | 32.31 | 56.91 |
| 4 | (d) Others | 0.13 | (0.26) |
| Total Profit before tax | (399.27) | 886.21 | |
| i. Finance cost | 0.00 | 0.00 | |
| ii. Other Unallocable Expenditure net off Unallocable income | 0.00 | 0.00 | |
| Profit before tax | (399.27) | 886.21 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | (a) Investment Activity | 31,720.12 | 31,720.12 |
| 2 | (b) Lending Activity | 9,377.48 | 9,377.48 |
| 3 | (c) Real Estate Activity | 3,428.48 | 3,428.48 |
| 4 | (d) Others | 0.94 | 0.94 |
| Total Segment Asset | 44,527.02 | 44,527.02 | |
| Un-allocable Assets | 0.00 | 0.00 | |
| Net Segment Asset | 44,527.02 | 44,527.02 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | (a) Investment Activity | 384.65 | 384.65 |
| 2 | (b) Lending Activity | 0.00 | 0.00 |
| 3 | (c) Real Estate Activity | 34.40 | 34.40 |
| 4 | (d) Others | 0.70 | 0.70 |
| Total Segment Liabilities | 419.75 | 419.75 | |
| Un-allocable Liabilities | 0.00 | 0.00 | |
| Net Segment Liabilities | 419.75 | 419.75 | |
| Disclosure of notes on segments | |||
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| 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 | ||
| Total Amount of items that will not be reclassified to profit and loss | |||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 2.30 |
| 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 | (0.58) |
| 5 | Total Other comprehensive income | 0.00 | (1.72) |