| Scrip code | 511208 |
|---|---|
| NSE Symbol | IVC |
| MSEI Symbol | NOTLISTED |
| ISIN | INE050B01023 |
| Name of company | IL&FS Investment Managers 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 | 30-10-2026 |
| 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 | Single segment |
| Description of single segment | Management Fees |
| Start date and time of board meeting | 04-11-2026 11:30:00 |
| End date and time of board meeting | 04-11-2026 13:30:00 |
| 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 | Statement on impact of audit qualification |
| 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 | |||
| (i) | Interest Income | 0.00 | 0.00 |
| (ii) | Dividend Income | 0.00 | 0.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 0.00 | 0.00 |
| (v) | Net gain on fair value changes | 0.00 | 0.00 |
| (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 | 1,459.68 | 2,276.86 |
| (ix) | Other revenue from operations | ||
| Total other revenue from operations | |||
| Total Revenue From Operations | 1,459.68 | 2,276.86 | |
| Other income | 136.04 | 333.09 | |
| Total income | 1,595.72 | 2,609.95 | |
| 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 | 192.89 | 384.37 | |
| Finance costs | 0.00 | 0.00 | |
| Depreciation, depletion and amortisation expense | 5.85 | 12.15 | |
| 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 | Rent Expense | 38.56 | 83.46 |
| 2 | Legal and Professional Expense | 505.73 | 958.92 |
| 3 | Expected Credit loss arising on Receivables | (59.94) | 73.50 |
| 4 | Write-off of Unbilled Revenue | 47.06 | 47.06 |
| 5 | Other expenses | 166.61 | 312.60 |
| Total other expenses | 698.02 | 1,475.54 | |
| Total expenses | 896.76 | 1,872.06 | |
| 3 | Total profit before exceptional items and tax | 698.96 | 737.89 |
| 4 | Exceptional items | 0.00 | 249.06 |
| 5 | Total profit before tax | 698.96 | 986.95 |
| 7 | Tax expense | ||
| 8 | Current tax | 144.08 | 333.97 |
| 9 | Deferred tax | 23.08 | (0.52) |
| 10 | Total tax expenses | 167.16 | 333.45 |
| 11 | Net Profit Loss for the period from continuing operations | 531.80 | 653.50 |
| 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 | (1.00) | (1.47) |
| 15 | Total profit (loss) for period | 530.80 | 652.03 |
| 16 | Other comprehensive income net of taxes | 116.12 | 121.53 |
| 17 | Total Comprehensive Income for the period | 646.92 | 773.56 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 326.65 | 520.89 | |
| Total profit or loss, attributable to non-controlling interests | 204.15 | 131.14 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 443.16 | 643.05 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 203.76 | 130.51 | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 6,280.85 | 6,280.85 | |
| Face value of equity share capital | 2 | 2 | |
| 21 | Reserves excluding revaluation reserve | ||
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | 0.1 | 0.17 | |
| Diluted earnings per share from continuing operations | 0.1 | 0.17 | |
| 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 | 0.1 | 0.17 | |
| Diluted earnings per share | 0.1 | 0.17 | |
| 23 | Debt equity ratio | 0.0 | 0.0 |
| 24 | Debt service coverage ratio | 0.0 | 0.0 |
| 25 | Interest service coverage ratio | 0.0 | 0.0 |
| 26 | Disclosure of notes on financial results | Textual Information(1) | |
| 23 | Debt equity ratio | Not Applicable |
|---|---|---|
| 24 | Debt service coverage ratio | Not Applicable |
| 25 | Interest service coverage ratio | Not Applicable |
| Textual Information(1) | NOTES : (1) The aforesaid Unaudited consolidated financial results of IL&FS Investment Managers Limited (the “Holding Company” or “the Company”), its subsidiaries (the Holding Company and its subsidiaries together constitute the “Group”) and jointly controlled entity for the quarter and half year ended September 30, 2026 along-with comparative period have been reviewed by the Audit Committee and subsequently approved by the Board of Directors of the Company at its meeting held on November 4, 2026 in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The above results for the quarter and half year ended 30th September 2026 have been reviewed by C N K & Associates LLP, Chartered Accountants. The review of unaudited financial results for the quarter ended 30th June 2026, review of unaudited financial results for the quarter/ half year ended 30th September 2025 and audit of annual financial results for the year ended 31st March 2026 were conducted by KKC & Associates LLP, Chartered Accountants. (2) The Unaudited consolidated financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 – Interim Financial Reporting, notified under Section 133 of the Companies Act 2013 read with Companies (Indian Accounting Standards) Rules 2015, as amended from time to time and other accounting principles generally accepted in India. (3) As per requirements of Indian Accounting Standard (Ind AS) 108 on ‘Operating Segments’, based on evaluation of financial information for allocation of resources and assessing performance, the Group has identified a single segment i.e. providing asset management services and other related services. As such, there are no separate reportable business or geographical segments as per Ind AS 108 (4) The Ministry of Corporate Affairs (MCA), Government of India, has vide its letter dated October 1, 2018 initiated investigation by Serious Fraud Investigation Office (SFIO) against Infrastructure Leasing & Financial Services Limited (IL&FS), the Ultimate Holding Company and its subsidiaries (including the Company) under Section 212(1) of the Companies Act, 2013. On December 3, 2018, MCA on the directions of the National Company Law Tribunal, Mumbai (NCLT) has impleaded various Group Companies of IL&FS (which includes the Company) as Respondents to the Petition filed by them on October 1, 2018. The Holding Company has received the “Summary of Charges” sent by the Ministry of Corporate Affairs through IL&FS, based on which the Ultimate Holding Company has submitted the necessary response. (5) The extended term of the existing funds which were managed/advised by the Holding Company had ended during the previous financial year which has resulted in no fee income of the Holding Company and a significant reduction in few of the Group Company’s fee revenue. Management expects that its existing earnings and liquid assets held by the Group as at September 30, 2026 will be adequately sufficient to meet the Group's existing and future obligations arising over the next 12 months. Management believes that use of the going concern assumption for the preparation of these unaudited Consolidated financial results is appropriate. The IL&FS Board has been working on a resolution plan, with a view to enable value preservation for stakeholders of IL&FS Group. The resolution plan, inter alia, involves sale of assets/businesses/companies owned by IL&FS and in this regard, the IL&FS Board had on December 21, 2023 invited a public Expression of Interest (EoI) for sale of its entire stake in the Company. In response to the EOI, few prospective bidders have shown interest and the process is underway. (6) The summarised unaudited standalone financial results of the Holding Company are as below. The detailed standalone financial results of the Holding Company are available on the Holding Company’s website www.iimlindia.com (7) The Group has 6 Subsidiaries and 1 Jointly Controlled Entities as at September 30, 2026 (8) The financial statements of its Joint Venture IL&FS Milestone Realty Advisors Private Limited has been prepared on the basis that it does not continue as a going concern (9) On November 21, 2025, the Government of India notified the provisions of the Labour Codes, which consolidate twenty-nine existing labour laws into a single framework governing employee benefit during and after employment. The Codes, inter alia, introduce a uniform definition of wages and revise certain employee entitlements. The Group has evaluated the incremental impact of these changes based on the position presently ascertainable and has disclosed the same in line with the guidance issued by the Institute of Chartered Accountants of India. Accordingly, the Group has recognized an incremental expense of Rs. 77.54 lakhs during the year ended 31 March 2026, towards gratuity obligations, which has been presented as part of employee benefit expenses and represents past service cost. The Group continues to monitor the notification of Central and State rules, as well as any further clarifications issued by the Government, and will recognise any additional accounting implications as and when the rules are notified and become effective. (10) The Subsidiary Company, IL&FS Infra Asset Management Limited ('IIAML') has earned Management Fee of Rs. 606.55 Lakhs (excluding GST) during the period from April 2026 to September 2026 out of which Rs. 376.67 Lakhs (excluding GST) represents Management fee pertaining to earlier periods which has been on account of recovery of two of past Non-Performing Assets (NPA) accounts of IL&FS Mutual Fund IDF where it has made substantial NPA recovery during the period through enforcement of security and Legal remedies. This Management fee of Rs. 376.67 Lakhs (excluding GST) for the earlier periods has been approved by both the Boards of directors of the IIAML and IL&FS AMC Trustee Limited and the same was pertaining to one specific NPA account against which 100% provisioning has been made since FY 2019-2020 to FY 2020-2021. (11) A Subsidiary Company, IL&FS Infra Asset Management Limited (the Company), had granted an unsecured ICD of Rs. 2,000 Lakhs to one of the Subsidiary of IL&FS in March 2018, which, together with accrued interest, was subsequently written off due to the deterioration in financial position and credit rating of that Subsidiary of IL&FS. Pursuant to the NCLAT-approved resolution framework, the Company recovered Rs. 249.06 Lakhs during the quarter ended June 30, 2026, which has been recognised as an exceptional item in the unaudited financial results for the quarter. (12) The Subsidiary Company had written off unbilled revenue aggregating to Rs. 47.06 Lakh during the quarter and Rs. 921.02 Lakh during the financial year 2025-2026, which was charged to the Statement of Profit and Loss for that year. The Management of the Subsidiary Company has subsequently evaluated the recoverability of the Unbilled revenue balance as at September 30, 2026. (13) Previous year numbers are regrouped/reclassified wherever necessary |
|---|
| 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 | 986.95 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 0.00 | |
| Adjustments for decrease (increase) in inventories | 0.00 | |
| Adjustments for decrease (increase) in trade receivables, current | (403.60) | |
| 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 | 1.26 | |
| Adjustments for other financial assets, current | (330.58) | |
| Adjustments for other bank balances | 0.00 | |
| Adjustments for increase (decrease) in trade payables, current | (506.72) | |
| 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 | (178.10) | |
| Adjustments for depreciation and amortisation expense | 12.14 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |
| Adjustments for provisions, current | 20.71 | |
| 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 | 228.07 | |
| Adjustments for share-based payments | 0.00 | |
| Adjustments for fair value losses (gains) | 39.01 | |
| Adjustments for undistributed profits of associates | 0.00 | |
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |
| Other adjustments to reconcile profit (loss) | 0.00 | |
| Other adjustments for non-cash items | 13.00 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | (1,560.95) | |
| Net cash flows from (used in) operations | (574.00) | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 323.59 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities | (897.59) | |
| 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 | 152.19 | |
| 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 | 0.01 | |
| Purchase of property, plant and equipment | 4.70 | |
| Proceeds from sales of investment property | 2,403.19 | |
| 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 | 340.44 | |
| 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 | 199.59 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) investing activities | 3,090.72 | |
| 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 | 0.00 | |
| Payments of lease liabilities | 0.00 | |
| Dividends paid | 2,371.83 | |
| 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 | (2,371.83) | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (178.70) | |
| Effect of exchange rate changes on cash and cash equivalents | ||
| Effect of exchange rate changes on cash and cash equivalents | 103.37 | |
| Net increase (decrease) in cash and cash equivalents | (75.33) | |
| Cash and cash equivalents cash flow statement at beginning of period | 633.09 | |
| Cash and cash equivalents cash flow statement at end of period | 557.76 | |
| 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 | Finanical Asset | ||
| Cash and cash equivalents | 557.76 | ||
| Bank Balance other than (a) above | 6,821.91 | ||
| Derivative financial instruments | 0.00 | ||
| Receivables | |||
| (I) Trade Receivables | 1,485.87 | ||
| (II) Other Receivables | 0.00 | ||
| Loans | 4.20 | ||
| Investments | 5,243.86 | ||
| Other Financial assets | |||
| 1 | Other Financial assets | 6,270.86 | |
| Total of Other Financial assets | 6,270.86 | ||
| Total Financial Assets | 20,384.46 | ||
| 2 | Non Financial Asset | ||
| Inventories | 0.00 | ||
| Current tax assets (Net) | 0.00 | ||
| Deferred tax Assets (Net) | 342.84 | ||
| Investment Property | 0.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 22.69 | ||
| Capital work-in-progress | 0.00 | ||
| Intangible assets under development | 0.00 | ||
| Goodwill | 0.00 | ||
| Other Intangible assets | 0.16 | ||
| Other non-financial assets | |||
| 1 | Income Tax Asset (net) | 849.35 | |
| 2 | Other non-financial assets | 768.33 | |
| Total of Other non-financial assets | 1,617.68 | ||
| Total Non Financial Assets | 1,983.37 | ||
| Total assets | 22,367.83 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 6,280.85 | ||
| Other equity | 11,239.53 | ||
| Total equity attributable to owners of parent | 17,520.38 | ||
| Non controlling interest | 220750000 | ||
| Total equity | 19,727.88 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 0.00 | |
| (b) | Payables | 0.00 | |
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 0.68 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 1,542.64 | ||
| II) Other 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 | ||
| (C ) | Debt Securities | 0.00 | |
| (d) | Borrowings (Other than Debt Securities) | 0.00 | |
| (e) | Deposits | 0.00 | |
| (f) | Subordinated Liabilities | 0.00 | |
| Other financial liabilities | |||
| 1 | Employee benefit obligations | 303.74 | |
| 2 | Other Non-financial Liabilities | 792.89 | |
| Total of Other financial liabilities | 1,096.63 | ||
| Total Financial Liabilities | 2,639.95 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 0.00 | |
| (b) | Provisions | 0.00 | |
| (C ) | Deferred tax liabilities (Net) | 0.00 | |
| Other non-financial liabilities | |||
| Total of Other non-financial liabilities | |||
| Total Non Financial Liabilities | 0.00 | ||
| Total liabilities | 2,639.95 | ||
| Total equity and liabilites | 22,367.83 | ||
| 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 | 01-07-2026 | 01-04-2026 |
| B | 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) | |||
| 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 | |||
| Net Segment Asset | |||
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| Total Segment Liabilities | |||
| Un-allocable Liabilities | |||
| Net Segment Liabilities | |||
| 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 | 01-07-2026 | 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 | Actuarial Gain of the defined benefit plans | 1032000 | 1842000 |
| Total Amount of items that will not be reclassified to profit and loss | 1032000 | 1842000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.16 | 0.26 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Gain/(Loss) on Foreign currency translation reserve (net) | 10596000 | 10337000 |
| Total Amount of items that will be reclassified to profit and loss | 10596000 | 10337000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 116.12 | 121.53 |
| Whether results are audited or unaudited | Unaudited |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | Statement on impact of audit qualification |
| Auditor's opinion | Qualified 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 |
| 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 | CNK & Associates LLP | Yes | 31-07-2027 | ||
|---|---|---|---|---|---|
| Sr. | Particulars | Audited Figures (as reported before adjusting for qualifications) | Adjusted Figures (audited figures after adjusting for qualifications) |
| 1 | Turnover / Total income | 2,609.95 | 2,609.95 |
| 2 | Total Expenditure | 1,872.06 | 1,872.06 |
| 3 | Net Profit/(Loss) | 652.03 | 652.03 |
| 4 | Earnings Per Share | 0.17 | 0.17 |
| 5 | Total Assets | 22,367.83 | 22,367.83 |
| 6 | Total Liabilities | 4,847.45 | 4,847.45 |
| 7 | Net Worth | 17,520.38 | 17,520.38 |
| Sr. | Details of Audit Qualification | Type of Audit Qualification | Frequency of qualification | For Audit Qualification(s) where the impact is quantified by the auditor | For Audit Qualification(s) where the impact is not quantified by the auditor | ||
|---|---|---|---|---|---|---|---|
| Management's Views | (i) Management's estimation on the impact of audit qualification | (ii) If management is unable to estimate the impact, reasons for the same | Auditors' Comments on (i) or (ii) above | ||||
| 1 | Textual Information(1) | Qualified opinion | Repetitive | Textual Information(2) | Textual Information(3) | Textual Information(4) | Textual Information(5) |
| Textual Information(1) | Details of Limited Report Qualifications : Refer below details of qualification as per Limited Review Report dated November 4, 2026 One of the subsidiary companies, Andhra Pradesh Urban Infrastructure Asset Management Limited (“APUIAML”), is having unbilled revenue balances aggregating to Rs. 1,277.57 Lakh as at 30 September 2026, of which Rs. 737.68 Lakh has remained outstanding for more than one year and remains unbilled as of that date. In the absence of adequate supporting documentation, completed reconciliations, and sufficient appropriate audit evidence regarding the underlying balances and their recoverability, we are unable to determine whether the carrying value of such unbilled revenue is recoverable. Consequently, we are unable to determine whether any adjustments may be required to the carrying amount of unbilled revenue, the related revenue recognised, and the consequential impact, if any, on the accompanying consolidated financial results. |
|---|---|
| Textual Information(2) | The Subsidiary Company has written off unbilled revenue aggregating to Rs. 47.06 lakh during the half year and the same has been charged to the Statement of Profit and Loss. The Management of the Subsidiary Company has evaluated the recoverability of the remaining Unbilled revenue |
| Textual Information(3) | The Subsidiary Company has written off unbilled revenue aggregating to Rs.47.06 lakh during the year and the same has been charged to the Statement of Profit and Loss. The Management of the Subsidiary Company has evaluated the recoverability of the remaining Unbilled revenue |
| Textual Information(4) | Not Applicable |
| Textual Information(5) | No Comments |
| Name of CEO / Managing director | Lubna Usman |
|---|---|
| Name of CFO | Lubna Usman |
| Name of audit committee chairman | Munish Kumar Saraogi |
| Name of statutory auditor | Hiren Shah |
| Name of other signatory, if any, with designation | |
| Place | Mumbai |
| Date | 04-11-2026 |