IL&FS Investment Managers Limited reported a standalone net profit of ₹4,791.30 lakh for the financial year ended March 31, 2026, reversing the net loss of ₹217.71 lakh reported in the previous year. The Board of Directors approved the audited standalone financial results at its meeting held on May 29, 2026. The board has recommended a final dividend of ₹0.70 per equity share, amounting to ₹2,198.23 lakhs, subject to shareholder approval.

The statutory auditors, KKC & Associates LLP, issued a qualified opinion on the standalone financial results. The qualification arises from an ongoing investigation by the Serious Fraud Investigation Office (SFIO) against Infrastructure Leasing & Financial Services Limited, the ultimate holding company. The auditors stated they are unable to comment on the consequential impact of this investigation upon its conclusion. This qualification has appeared for the eighth time.

A material uncertainty relating to going concern was identified, noting that the extended term of existing funds managed by the company ended during the year, resulting in no fee income. However, management believes the company's liquid assets are sufficient to meet obligations over the next 12 months. The auditors noted that while a material uncertainty exists, their opinion is not modified in respect of this matter.

The company stated that the audited consolidated financial statements for FY26 could not be finalized due to the non-receipt of audit reports from IL&FS Investment Advisors LLC and its step-down subsidiary, Saffron Investment Trust. The Audit Committee and Board are scheduled to consider and approve the consolidated results at a separate meeting proposed for May 30, 2026.

Standalone Financial Results for FY26

Infrastructure Leasing & Financial Services Limited has confirmed that no new encumbrance has been created on the shares of IL&FS Investment Managers Limited during the financial year ending March 31, 2026. The disclosure, submitted to the National Stock Exchange of India Limited, clarifies that the status of share encumbrances remains unchanged from previous filings.

The company stated that the declaration was made pursuant to Regulation 31(4) of the SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011. IL&FS acts as a promoter of IL&FS Investment Managers Limited and had previously offered its shares as security to the Debenture Trustee in FY 2013-14 to safeguard the interests of debenture holders.

The total security package offered to the Debenture Trustees includes shares of IL&FS Investment Managers Limited, creating a lien in their favour. The company noted that because the transaction is not classified as a "Loan against securities," a specific charge against the shares held by IL&FS in IL&FS Investment Managers Limited is not marked as a pledge in the records of the Depository Participant.

The following table outlines the key details of the disclosure: