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Investment Managers LimitedMain BoardEquity2025-04-012026-03-312026-05-292026-05-18INRLakhsQuarterlyFourth quarterSingle segmentManagement Fees2026-05-2912:30:002026-05-2914:30:00trueCash Flow IndirectStatement on impact of audit qualificationtruetrueNANAfalsetrue2025-03-31https://www.iimlindia.com/pdfs/Policies/policyondealingwithrelatedpartytransactions.pdffalsefalseThe Company does not have Loans and Debt Securities2026-01-012026-03-31AuditedStandalone0000000002345510002345510000007384000011000000080030001539800021915300002191530000002191530000000219153000-384800021530500062808500020.70.7000.70.7000NOTES : <BR> <BR> (1) The financial results have been prepared in accordance with the Indian Accounting Standards (referred to as “Ind AS”) as per the Companies (Indian Accounting Standards) Rules 2015 notified under Section 133 of the Companies Act, 2013 (CA 2013) and other relevant provisions of the CA 2013 as amended from time to time <BR> <BR> (2) The above standalone financial results for the quarter and year ended March 31, 2026 along-with comparative quarter and year have been reviewed by the Audit Committee at its meeting held on May 29, 2026 and subsequently approved by the Board of Directors of the Company at its meeting held on May 29, 2026 in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The standalone financial results have been audited by the Statutory Auditors of the Company <BR> <BR> (3) In Standalone Financial results, the Other income includes Net gains/(losses) on fair value changes on Investments measured at FVTPL, Realised gain /(loss) on Sale of Investments and Others <BR> <BR> (4) 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 Company 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 <BR> <BR> (5) The extended term of existing Funds which were managed/advised by the Company have ended during the year which has resulted in no fee income of the Company. Management expects that its liquid assets held by the Company as at March 31, 2026 will be adequately sufficient to meet the Company's existing and future obligations arising over the next 12 months. Management believes that use of the going concern assumption for preparation of these financial results is appropriate <BR> <BR> 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 <BR> <BR> (6) 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 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 Company has received the “Summary of Charges” sent by the Ministry of Corporate Affairs through IL&FS, based on which the Holding Company has submitted the necessary response <BR> <BR> (7) The Company has 6 Subsidiaries and 1 Jointly Controlled Entity as at March 31, 2026 <BR> <BR> (8) (8) The Board of Directors, in their meeting held on May 29, 2026, have proposed a final dividend of Rs. 0.70 per equity share amounting to Rs. 2,198.23 Lakhs for FY 2025-26. The proposal is subject to the approval of shareholders at the Annual General Meeting <BR> <BR> <BR> (9) The figures for the three months ended March 31, 2026 & March 31, 2025 are the balancing figures between the audited figures with respect to full financial year and the published unaudited year to date figures upto the third quarter of the financial year which were subjected to limited review <BR> <BR> (10) On November 21, 2025, the Government of India notified the provisions of the Labour Codes, which consolidate twenty-nine existing labour laws into a unified framework governing employee benefit during and after employment. Among other changes, the Codes introduce a uniform definition of wages and revise certain employee entitlements. The Company has evaluated and disclosed the incremental impact of these changes based on the position presently ascertainable, in line with the guidance issued by the Institute of Chartered Accountants of India. The Company has recognised an incremental expense of Rs. 18.93 Lakh for the year ended March 31, 2026, relating to gratuity obligation, which has been presented as part of employee benefit expenses representing past service cost. The Company continues to monitor the finalisation of Central and State rules, as well as any further clarifications issued by the Government, and will incorporate any additional accounting implications as required in future periods <BR> <BR> (11) One of the subsidiary of the company namely, IL&FS Investment Advisors LLC and its step down subsidiary namely, Saffron Investment Trust have not provided Audited Financial Statements. Hence, the Consolidated Results of the Group could not be adopted <BR> <BR> (12) Previous year figures are regrouped/reclassified wherever necessary <BR> <BR> 2025-04-012026-03-31AuditedStandalone0000000005528760005528760000003819500001120000000354390007374600047913000004791300000004791300000000479130000205100048118100062808500025136650001.531.53001.531.53000The Company does not have DebtThe Company does not have DebtThe Company does not have DebtRent Expense2702000Legal and Professional expense3057000Net (gain)/loss on sale of non-current Investment0Other Expenses2244000Rent Expense10807000Legal and Professional expense13902000Net (gain)/loss on sale of non-current Investment0Other Expenses107300006377000178990000003560001066219000240000109109100002725600000011300000005191100079280000117037100062808500051366500011417500001141750000155200097500000000025270000002609400026094000286210001170371000Other Financial assets240000Other non-financial assets51911000Employee Benefit Obligations3818000Other non-financial liabilities22276000Actuarial Gain/(loss) of the defined benefit plans-3848000-3848000Actuarial Gain/(loss) of the defined benefit plans205100020510000000-38480002051000000000000-22210000-571000011200001792000000051752700012510000-242070000-9892000049610000-548804000-6967400000017500000-71424000003079800026476200000000131000000000000000000005175270008780000028431000000000000000244945000000-244945000-320590000-32059000384360006377000IL&FS Investment Managers Ltd******IL&FS Private Equity Trust A/c IL&FS Realty Fund******Fellow SubsidiaryAny other transactionReimbursement of Expenses1493000Approved14930002026-05-29149300000IL&FS Investment Managers Ltd******IL&FS Investment Advisors LLC******SubsidiaryDividend received230169000Approved2301690002026-05-2923016900000IL&FS Investment Managers Ltd******IL&FS Energy Development Company Ltd******Fellow SubsidiaryAny other transactionTrade receivable0Approved02026-05-2901600016000IL&FS Investment Managers Ltd******Infrastructure Leasing & Financial Services Ltd******Parent CompanyAny other transactionRent Payment5406000Approved54060002026-05-295406000139000129000IL&FS Investment Managers Ltd******Infrastructure Leasing & Financial Services Ltd******Parent CompanyAny other transactionRepairs and Maintenance7000Approved70002026-05-29700000IL&FS Investment Managers Ltd******Infrastructure Leasing & Financial Services Ltd******Parent CompanyAny other transactionElectricity Expense73000Approved730002026-05-297300000IL&FS Investment Managers Ltd******Infrastructure Leasing & Financial Services Ltd******Parent CompanyAny other transactionTelephone Expense14000Approved140002026-05-291400000IL&FS Investment Managers Ltd******ILFS IIDC Fund******Fellow SubsidiaryAny other transactionReceivable0Approved02026-05-290756000756000IL&FS Investment Managers Ltd******Infrastructure Leasing & Financial Services Ltd******Parent CompanyDividend paid157016000Approved1570160002026-05-2915701600000IL&FS Investment Managers Ltd******Lubna Usman******Key Management PersonnelRemuneration6760000Approved67600002026-05-29676000000IL&FS Investment Managers Ltd******Prasad Chaoji******Key Management PersonnelAny other transactionConsultancy Fees1840000Approved18400002026-05-29184000008000IL&FS Urban Infrastructure Managers Ltd******Infrastructure Leasing & Financial Services Ltd******Ultimate Parent CompanyAny other transactionRent Payment278000Approved2780002026-05-2927800000IL&FS Urban Infrastructure Managers Ltd******Infrastructure Leasing & Financial Services Ltd******Ultimate Parent CompanyAny other transactionReimbursement of Expenses51000Approved510002026-05-295100000IL&FS Urban Infrastructure Managers Ltd******IL&FS Financial Services Limited******Fellow SubsidiaryAny other transactionReimbursement of Expenses payment202000Approved2020002026-05-2920200000IL&FS Urban Infrastructure Managers Ltd******IL&FS Financial Services Limited******Fellow SubsidiaryAny other transactionReceivable2808000Approved28080002026-05-29280800000IL&FS Investment Advisors LLC******IL&FS Investment Managers Ltd******Parent CompanyDividend paid2302000Approved23020002026-05-29230200000Andhra Pradesh Urban Infrastructure Asset Management Limited******IL&FS Township Urban Asset Limited******Fellow SubsidiaryAny other transactionTrade Payable0Approved02026-05-29060480006048000Andhra Pradesh Urban Infrastructure Asset Management Limited******Tamil Nadu Water Investment Company Limited******Fellow SubsidiaryAny other transactionTrade Payable0Approved02026-05-29055010001254000IL&FS Infrastructure Asset Management Ltd******IL&FS Financial Services Limited******Fellow SubsidiaryPurchase of goods or services75000Approved750002026-05-297500000IL&FS Infrastructure Asset Management Ltd******Infrastructure Leasing & Financial Services Ltd******Fellow SubsidiaryAny other transactionRent Expense1066000Approved10660002026-05-29106600000409560000AuditedQualified opinionKKC & Associates LLPtrue2027-07-3155287600055287600073746000737460004791300004791300001.531.5311703710001170371000286210002862100011417500001141750000Refer below details of qualification as per <br></br> Audit Report dated May 29, 2026 <br></br> <br></br> Attention is invited to Note 6 of the Statement which describes the situation faced by the Company in view of the ongoing investigation by Serious Fraud Investigation Office of Ministry of Corporate Affairs (SFIO) against Infrastructure Leasing & Financial Services Limited (IL&FS or the Holding Company), and its subsidiaries (including the Company). In view of the aforesaid ongoing investigations of the entire IL&FS Group by the SFIO, including the summary of charges received from Ministry of Corporate Affairs in October 2024 pertaining to the matters of the Company, we are unable to comment on the consequential impact(s) upon conclusion of the said investigationQualified opinionRepetitiveNot ApplicableUnable to estimate impact In the absence of any specific findings as on date, the financial impact if any can only be ascertained once the SFIO investigation is completed and the exercise of the restatement of financial statements is completedNo CommentsLubna UsmanLubna UsmanMunish Kumar SaraogiBharat JainMumbai2026-05-29