5012952026-07-012026-09-305012952026-09-305012952026-03-315012952026-04-012026-09-305012952026-07-012026-09-30in-capmkt:OtherExpenses1Member5012952026-04-012026-09-30in-capmkt:OtherExpenses1Member5012952026-09-30OtherFinancialAssetsDomain15012952026-09-30OtherNonFinancialAssetsDomain15012952026-09-30OtherFinancialLiabilitiesDomain15012952026-09-30OtherNonFinancialLiabilitiesDomain15012952026-07-012026-09-30in-capmkt:ReportableSegments1Member5012952026-07-012026-09-30in-capmkt:ReportableSegments2Member5012952026-07-012026-09-30in-capmkt:ReportableSegments3Member5012952026-04-012026-09-30in-capmkt:ReportableSegments1Member5012952026-04-012026-09-30in-capmkt:ReportableSegments2Member5012952026-04-012026-09-30in-capmkt:ReportableSegments3Member5012952026-07-012026-09-30in-capmkt:ReportableSegments1Member5012952026-07-012026-09-30in-capmkt:ReportableSegments2Member5012952026-07-012026-09-30in-capmkt:ReportableSegments3Member5012952026-04-012026-09-30in-capmkt:ReportableSegments1Member5012952026-04-012026-09-30in-capmkt:ReportableSegments2Member5012952026-04-012026-09-30in-capmkt:ReportableSegments3Member5012952026-07-012026-09-30in-capmkt:ReportableSegments1Member5012952026-09-30in-capmkt:ReportableSegments1Member5012952026-07-012026-09-30in-capmkt:ReportableSegments2Member5012952026-09-30in-capmkt:ReportableSegments2Member5012952026-07-012026-09-30in-capmkt:ReportableSegments3Member5012952026-09-30in-capmkt:ReportableSegments3Member5012952026-07-012026-09-30in-capmkt:ReportableSegments1Member5012952026-09-30in-capmkt:ReportableSegments1Member5012952026-07-012026-09-30in-capmkt:ReportableSegments2Member5012952026-09-30in-capmkt:ReportableSegments2Member5012952026-07-012026-09-30in-capmkt:ReportableSegments3Member5012952026-09-30in-capmkt:ReportableSegments3Memberiso4217:INRiso4217:INRxbrli:shares501295IITLNOTLISTEDINE886A01014INDUSTRIAL INVESTMENT TRUST LIMITEDMain BoardEquity2026-04-012027-03-312026-10-312026-10-15INRLakhsQuarterlySecond quarterGeographical2026-10-3115:20:002026-10-3117:45:00trueCash Flow IndirectNot applicable2026-07-012026-09-30UnauditedConsolidated5311000050320000052912000009680001120220000112022000000910400023680006811000000-1000000022368000306510008137100008137100019662000-48980001476400066607000000066607000-6400066543000631440003462000630800003462000209247000102.862.86002.862.861.The above unaudited results of Industrial Investment Trust Limited (the "Parent" or the "Company") and its subsidiaries (together referred to as "Group") were reviewed by the Audit Committee and approved by the Board of Directors of the Company, at their meeting held on October 31, 2026. The results for the quarter and half year ended September 30, 2026 are subjected to Limited Review by the Statutory Auditors. <br /> 2.The Company is subject to Income Tax under sections 196/197/200 of the Income Tax Act 2025 and tax provision is recognised accordingly. <br /> 3.IITL Projects Limited - Subsidiary is facing uncertainties as detailed below <br /> The net worth of the subsidiary is negative as on September 30, 2026. <br /> As on 30.09.2026, the accumulated loss of Rs. 780.51 lakhs, exceeds the paid up capital and net worth of the company stands fully eroded. <br /> The total liabilities of the company exceeds its total assets. <br /> The company is pursuing services in Real Estate related activities and earns income thereon, apart from interest on bank deposit. <br /> The present cash flows not being adequate to meet the liabilities, the company continues to be a not going concern. Consequently, the financial statements continued to be prepared on a realizable value basis and all assets have been valued at their realization value where lower than cost and all known liabilities have been fully provided for. <br /> As at September 30, 2026, the Company carrying amount of investment in its subsidiary IITL Projects Limited amounting to Rs.1,361.23 lakhs in the equity shares and 0% Non-Convertible Redeemable Preference Shares 70,00,000 of Rs. 50 each aggregating to Rs. 3500.00 Lakhsand company has fully provided for the diminution in the value of Investments. <br /> 4.During the quarter, the Company completed buyback of 16,22,822 fully paid-up equity shares of face value of Rs. 10/- each at a price of Rs. 150 per share, for an aggregate consideration of Rs. 24.34 Crores, in accordance with the SEBI (Buy-Back of Securities) Regulations, 2018. <br /> The Company incurred Rs. 0.65 Crores towards buyback expenses. The aggregate buyback consideration and expenses amounting to Rs. 24.99 Crores have been adjusted from the Securities Premium Account. An amount of Rs. 1.62 Crores, equivalent to the nominal value of shares bought back, has been transferred from Securities Premium to Capital Redemption Reserve. The said shares were extinguished on 10th September, 2026. <br /> Basic and diluted EPS for the quarter/half year ended 30th September, 2026 are not comparable with previous year / quarter on account of reduction in share capital due to buyback. <br /> 5.During the quarter, the Directorate of Enforcement, Delhi Zonal Office-II, issued Provisional Attachment Order No. 20 of 2026 under Section 5(1) of the Prevention of Money Laundering Act, 2002, in respect of 29,46,341 equity shares of the Company held by its promoter, M/s N.N. Financial Services Private Limited. The Company does not foresee any material impact on its financial position or operations arising from the said order. <br /> 6.The previous year/periods figures have been regrouped/reclassified wherever necessary. <br /> <br /> For Industrial Investment Trust Limited <br /> <br /> <br /> <br /> Dr. BIDHUBHUSAN SAMAL <br /> Place: Mumbai CHAIRMAN <br /> Date: October 31, 2026 DIN : 00007256 <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> 2026-04-012026-09-30UnauditedConsolidated1054230005522000002686410000096800038055400003805540000001811900042050001359100000030505000334960009991600028063800002806380004176300029887000716500002089880000000208988000356000209344000216243000-7256000216599000-7256000209247000109.79.7009.79.7Other expenses22368000Other expenses334960001256460001135660001827000173170001959806000166876400016677300040536990005998000232900086552000999850000500011357000206226000425992500020924700040650150004274262000-9430800041799540003330002806000174460004166700062252000096080000811100017719000799710004259925000Other Financial assets166773000Other non-financial assets11357000Other financial liabilities41667000Other non-financial liabilities8111000Investment Activity59016000Lending Activity48775000Real Estate Activity4231000Investment Activity276519000Lending Activity95364000Real Estate Activity8671000112022000380554000112022000380554000Investment Activity20818000Lending Activity47496000Real Estate Activity13057000Investment Activity210890000Lending Activity93737000Real Estate Activity-2398900081371000280638000000081371000280638000Investment Activity1959259000Lending Activity1972979000Real Estate Activity327686000425992400004259924000Investment Activity74308000Lending Activity0Real Estate Activity56590007996700007996700083000-477000-19000121000-6400035600034370000-5210000000-5464000130570000-12330000-7190000001359100030505000400000391780001850000055220001023220000-2686410000-4857880000-305050000-697330000-4166920000-76200095364000325460000-3531120000000000001355500000000000000264986900019380730000000552200086270000071239000000002441070000000302100034370000000-250565000108713000010871300016933000125646000