Intelligent Supply Chain Infrastructure Trust has filed its annual audited standalone and consolidated financial information for the financial year ended March 31, 2026. The Board of Directors of Infinite India Investment Management Limited, the Investment Manager of the Trust, approved the financial results at its meeting held on May 20, 2026. The statutory auditors, Deloitte Haskins & Sells LLP, issued an audit report with an unmodified opinion on the standalone and consolidated financial information.

Standalone Financial Performance

For the financial year ended March 31, 2026, the Trust reported a net profit of ₹332.70 crore, compared to ₹332.22 crore in the previous year. The total comprehensive income for the year stood at ₹332.70 crore. The Trust distributed ₹333.06 crore to unitholders as a return on capital during the year, compared to ₹338.03 crore in the prior year.

The cash flow statement indicated that the net cash flow generated from operating activities was ₹587.11 crore for the year ended March 31, 2026, up from ₹582.56 crore in the previous year. The net cash flow used in financing activities was ₹587.70 crore, primarily driven by interest payments and distributions to unitholders. The closing balance of cash and cash equivalents as of March 31, 2026, was ₹0.45 crore.

Consolidated Financial Performance

On a consolidated basis, the Group reported a total comprehensive loss of ₹118.00 crore for the year ended March 31, 2026. This contrasts with a total comprehensive income of ₹96.61 crore in the previous year. The distribution to unitholders on a consolidated basis was ₹333.06 crore. The retained earnings at the end of the year stood at a negative ₹1,022.36 crore, compared to a negative ₹571.30 crore in the prior year.

The subsidiary, Intelligent Supply Chain Infrastructure Management Private Limited, made distributions aggregating ₹593.12 crore during the year ended March 31, 2026, in the form of interest on borrowings. This constituted more than 90% of the Net Distributable Cash Flows (NDCF) of the SPV.

Key Disclosures

Pursuant to the Investment Management Agreement, the Investment Manager is entitled to a fee of ₹2.00 crore per annum, exclusive of Goods and Services Tax (GST). The Trust is registered with the Securities and Exchange Board of India (SEBI) under registration number IN/InvIT/22-23/0024. CARE Ratings Limited reaffirmed an AAA issuer rating on the Trust during the year on April 10, 2025, August 29, 2025, and April 20, 2026.

Infinite India Investment Management Limited, acting in its capacity as the Investment Manager of intelligent supply chain infra Trust, has notified stock exchanges of an upcoming board meeting to review and approve the Trust's audited financial results. The intimation was filed on May 11, 2026, in compliance with the applicable provisions of SEBI (Infrastructure Investment Trusts) Regulations, 2014, read with circulars and guidelines issued thereunder.

Board Meeting Details

The following key details have been disclosed regarding the scheduled board meeting:

Regulatory Compliance

The board meeting has been convened pursuant to the applicable provisions of SEBI (Infrastructure Investment Trusts) Regulations, 2014, along with circulars and guidelines issued thereunder from time to time. The meeting will deliberate on both standalone and consolidated audited financial information of the Trust for the last quarter and the full financial year ended March 31, 2026. The intimation was submitted to BSE Limited in accordance with the applicable regulatory disclosure requirements.