Intelligent Supply Chain Infrastructure Trust has released its unaudited financial results for the third quarter and nine months ended December 31, 2025, demonstrating consistent operational performance across its infrastructure portfolio.

Standalone Financial Performance

The trust delivered stable standalone results for Q3FY26, maintaining its revenue momentum and profitability metrics.

The trust maintained consistent revenue of ₹149.50 crore for the quarter, identical to the previous year period. After accounting for finance costs of ₹64.18 crore and other expenses totaling ₹1.38 crore, the trust achieved a net profit of ₹83.94 crore.

Distribution to Unitholders

The trust demonstrated strong cash flow generation and maintained its commitment to regular distributions throughout the nine-month period.

During the nine months ended December 31, 2025, the trust made total distributions of ₹254.52 crore to unitholders, representing more than 90% of its distributable cash flows as required under SEBI InvIT Regulations.

Consolidated Operations

On a consolidated basis, which includes the subsidiary Intelligent Supply Chain Infrastructure Management Private Limited, the trust reported different performance metrics reflecting operational complexities.

The consolidated revenue increased to ₹344.63 crore in Q3FY26 from ₹336.60 crore in Q3FY25. However, higher operational expenses, including operations and maintenance costs of ₹125.13 crore and depreciation of ₹148.77 crore, resulted in a consolidated loss.

Net Distributable Cash Flows

The subsidiary SPV generated robust cash flows during the period, supporting the trust's distribution capabilities.

The SPV distributed ₹149.50 crore and ₹446.87 crore during the quarter and nine months respectively, constituting more than 90% of its net distributable cash flows.

Credit Rating and Corporate Structure

CARE Ratings Limited reaffirmed the trust's "CARE AAA; Stable" issuer rating on April 10, 2025, and August 29, 2025, reflecting the trust's strong credit profile. The trust operates through its 100% subsidiary and maintains relationships with related parties including sponsor Reliance Retail Ventures Limited, which holds significant units in the trust.

The trust's net borrowings ratio stood at 0.43 as of December 31, 2025, compared to 0.46 in the previous year, indicating improved leverage metrics. Outstanding borrowings totaled ₹2,122 crore at the trust level.

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Intelligent Supply Chain Infra Investment Manager has officially confirmed the record date for distribution to unitholders. The InvIT Committee of Infinite India Investment Management Limited fixed Tuesday, December 23, 2025 as the record date for distribution purposes during their meeting held on December 18, 2025.

Record Date Declaration Details

Infinite India Investment Management Limited, serving as the investment manager of Intelligent Supply Chain Infrastructure Trust, conducted its InvIT Committee meeting on December 18, 2025. The committee officially fixed the record date as Tuesday, December 23, 2025 for the purpose of distribution to unitholders whose names appear in the register of unitholders of the Trust.

Regulatory Communication and Compliance

The investment manager has formally communicated the record date declaration to BSE Limited, ensuring compliance with regulatory requirements. The communication was addressed to BSE Limited at Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai, maintaining transparency with market participants and exchange authorities.

Corporate Structure and Trust Management

Infinite India Investment Management Limited operates as the investment manager for Intelligent Supply Chain Infrastructure Trust. The company maintains its registered office at the 7th Floor, Cnergy, Appasaheb Marathe Marg, Prabhadevi, Mumbai 400025. The formal communication was digitally signed by Jayanti Chaurasia Naita, serving as the Compliance Officer, ensuring proper authorization and documentation of the record date declaration for unitholders.