Summary of Key Information:

Reporting Period: Quarter and Financial Year ended March 31, 2026

Nature of Filing / Announcement: Outcome of Board Meeting and Audited Standalone Financial Results

Audit Opinion:

Qualified Opinion

Key Financial Highlights [Rs. in lakhs]:

Standalone Results:

Year Ended March 31, 2026 (Audited) vs Year Ended March 31, 2025 (Audited):

  • Revenue from Operations: Not Specified (0.00) vs 75.00
  • Other Income: 5,528.76 vs 829.78
  • Total Revenue: 5,528.76 vs 904.78
  • Total Expenses: 737.46 vs 1,061.15
  • Profit before tax: 4,791.30 vs (156.37)
  • Total Net tax expense/(benefit): Not Specified (0.00) vs 61.34
  • Profit after Tax: 4,791.30 vs (217.71)
  • Total Other Comprehensive Income: 20.51 vs 6.07
  • Total Comprehensive Income: 4,811.81 vs (211.64)
  • EPS - Basic: 1.53 vs (0.07)
  • EPS - Diluted: 1.53 vs (0.07)
  • Other Equity: 5,136.65 vs 2,774.28

Quarter Ended March 31, 2026 vs Quarter Ended March 31, 2025:

  • Revenue from Operations: Not Specified (0.00) vs Not Specified (0.00)
  • Other Income: 2,345.51 vs 310.76
  • Total Revenue: 2,345.51 vs 310.76
  • Total Expenses: 153.98 vs 209.85
  • Profit before tax: 2,191.53 vs 100.91
  • Profit after Tax: 2,191.53 vs 65.16
  • EPS - Basic: 0.70 vs 0.02
  • EPS - Diluted: 0.70 vs 0.02

Assets and Liabilities as at March 31, 2026 [Rs. in lakhs]:

  • Cash and cash equivalents: 63.77
  • Bank balance other than cash equivalents: 178.99
  • Trade Receivables: 3.56
  • Loans: 10,662.19
  • Investments: 2.40
  • Other financial assets: Not Specified
  • Total Financial Assets: 10,910.91
  • Property, Plant and Equipment: 1.13
  • Other non-financial Assets: 519.11
  • Total Non-financial Assets: 792.80
  • TOTAL ASSETS: 11,703.71
  • Trade payables: 25.27
  • Employee benefit obligations: 38.18
  • Other Non-Financial Liabilities: 222.76
  • Total Non-financial Liabilities: 260.94
  • Equity Share Capital: 6,280.85
  • Other Equity: 5,136.65
  • Equity attributable to owners: 11,417.50

Cash Flow Statement for Year Ended March 31, 2026 [Rs. in lakhs]:

  • Net Cash used in Operating Activities: (714.24)
  • Net Cash generated from Investing Activities: 2,843.10
  • Net Cash used in Financing Activities: (2,449.45)
  • Net Decrease in Cash and Cash Equivalents: (320.59)
  • Cash and Cash Equivalents at beginning of year: 384.36
  • Cash and Cash Equivalents at end of year: 63.77

Segment-wise 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.

Corporate Actions:

The Board recommended a final dividend of ₹0.70 per equity share of face value ₹2 each for the financial year ended March 31, 2026, amounting to ₹2,198.23 lakhs, subject to approval of shareholders at the ensuing Annual General Meeting.

Other Significant Information:

  • The extended term of existing Funds managed/advised by the Company ended during the year, resulting in no fee income
  • Management believes liquid assets are sufficient to meet obligations over next 12 months
  • IL&FS Board invited Expression of Interest for sale of entire stake in the Company on December 21, 2023
  • SFIO investigation initiated by Ministry of Corporate Affairs on October 1, 2018 under Section 212(1) of Companies Act, 2013
  • Company received "Summary of Charges" from Ministry of Corporate Affairs through IL&FS
  • Impact of Labour Codes implementation: Recognized incremental expense of ₹18.93 lakh for gratuity obligation

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