5112082026-04-012026-06-305112082026-04-012026-06-30in-capmkt:OtherExpenses1Member5112082026-04-012026-06-30in-capmkt:OtherExpenses2Member5112082026-04-012026-06-30in-capmkt:OtherExpenses3Member5112082026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares511208IVCNOTLISTEDINE050B01023IL&FS Investment Managers LimitedMain BoardEquity2026-04-012027-03-312026-08-132026-08-06INRLakhsQuarterlyFirst quarterSingle segmentManagement Fees2026-08-1311:30:002026-08-1314:30:00Not applicablefalsefalseNot Applicable2026-04-012026-06-30UnauditedStandalone0000000004007000400700000091060000150000000881100017932000-139250000-13925000000-139250000000-13925000874000-130510006280850002-0.04-0.0400-0.04-0.04000NOTES : <br /> <br /> (1) The unaudited standalone financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” (Ind AS 34) prescribed under Section 133 of the Companies Act 2013 (the “Act”) read with Companies (Indian Accounting Standards) Rules 2015, as amended from time to time and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulation. <br /> <br /> (2) The above unaudited standalone financial results for the quarter ended June 30, 2026 along-with comparative quarter have been reviewed by the Audit Committee and subsequently approved by the Board of Directors of the Company at their respective meetings held on August 13, 2026 in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The unaudited standalone financial results for the quarter ended as on June 30, 2026 have been reviewed by the statutory auditors of the Company. <br /> <br /> (3) Figures for the quarter ended March 31, 2026 are balancing figures between the audited figures in respect of the full financial year ended March 31, 2026 and the unaudited published year to date figures upto third quarter ended <br /> December 31, 2025 which were subjected to a limited review by the Statutory Auditors of the Company. <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 on operating segment. <br /> <br /> (5) In unaudited Standalone Financial results, the Other income includes Net gains on fair value changes on Investments measured at FVTPL, Realised gain on Sale of Investments and Others <br /> <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 extended term of the existing funds managed/advised by the Company ended during the previous financial year which has resulted in no fee income of the Company during the current period. Management expects that its existing earning and liquid assets held by the Company as at June 30, 2026 will be adequately sufficient to meet the Company's existing and future obligations arising over the next 12 months. Accordingly, Management considers the use of the going concern assumption in the preparation of these unaudited standalone financial results to be 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 /> (8) The Company has 6 Subsidiaries and 1 Jointly Controlled Entity as at June 30, 2026. <br /> <br /> (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 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 during 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 /> (10) Previous year numbers are regrouped/reclassified wherever necessary. <br /> <br /> Not applicableNot applicableNot applicableRent Expense2836000Legal and Professional expense2208000Other Expenses3767000Actuarial Gain of the defined benefit plans8740008740000874000