BSEResult4d ago · 11 Aug 2026, 03:00 pm

Submission of Standalone Unaudited Financial Results for the quarter ended June 30, 2026

India Lease Development Ltd · 500202

✦ AI SummaryResults

India Lease Development Ltd has submitted its standalone unaudited financial results for the quarter ended June 30, 2026, along with a limited review report from its statutory auditors. The results show that the company has not satisfied the Principal Business Criteria prescribed under Section 45-I(f) of the Reserve Bank of India Act, 1934, due to its financial assets constituting less than 50% of its total assets. The auditors have not modified their report in respect of this matter. The company's management has stated that the effect of fair value changes in the value of long-term investments will be considered in the audited accounts for the year ended March 31, 2027, and is not expected to be material.

Analysis Scores

Earnings Impact5/10
Growth Catalyst2/10
Governance Concern6/10
Regulatory Risk3/10
Balance Sheet Risk7/10
Liquidity Impact8/10
Market Sentiment5/10

✦ Ask a Question

Ask anything about this announcement — AI will answer based on the filing content.

0/500

Full Announcement

India Lease Development Ltd - 500202 - Submission Of Standalone Unaudited Financial Results For The Quarter Ended June 30, 2026

Attachments (1)

📄

e7de8e01-978c-4d01-841c-70666793500f.pdf

pdf

Download →
View document text
INDIA LEASE DEVELOPMENT LIMITED Corporate Identity Number: L74899DL1984PLC019218 Regd. Office: MGF HOUSE, 4/17-B, ASAF ALI ROAD, NEW DELHI — 110002 Phones: 41520070 Fax: 41503479 website: www.indialease.com E-mail : info@indialease.com GSTIN: 07AAACI0149R1ZB No. BSE/2026-2027/009 August 11, 2026 The Manager, Listing Department, Bombay Stock Exchange Limited, 25" Floor, P.J. Towers, Dalal Street, Mumbai - 400001 Scrip Code : 500202 Re: Outcome of Board Meeting - Submission of Standalone Unaudited Financial Results of the company for the quarter ended June 30, 2026 along with Limited Review Report submitted by the Statutory Auditors under IND-AS Rules. Dear Sir/Madam, In terms of Regulation 29(1)(a) of SEBI (LODR) Regulations, 2015, kindly be informed that in the meeting of the Board of Directors held today, Tuesday, the August 11, 2026, the Board on the recommendations of Audit Committee, have considered and taken on record the following:- Standalone Unaudited Financial Results of the company along with Limited Review Report submitted by the Statutory Auditors for the quarter ended June 30, 2026 under IND-AS Rules as per copy enclosed, in compliance of Regulation 33 of SEBI (LODR) Regulations, 2015. Extract of Statement of Unaudited Standalone Financial Results for the quarter ended June 30, 2026 pursuant to Regulation 47(3) shall be published in the newspapers within 48 hours of the conclusion of the meeting. The above results will also be available on website of the company www.indialease.com and also available on the website of the Stock Exchange at www.bseindia.com The above results are also being uploaded on the Listing Portal in XBRL and PDF format. The Trading Window was closed since July 01, 2026 and shall reopen on August 13, 2026. The Board meeting commenced at 01:45 p.m. and concluded at 02:45 p.m. Kindly take the above information on record. Manager, Company Secretary & CFO JAGDISH CHAND & CO. CHARTERED ACCOUNTANTS H-20, LGF, GREEN PARK (MAIN), NEW DELHI- 110 016, INDIA Phones: 26533626, 41759467 Fax: 41759467 email: mail@jcandco.org The Board of Directors INDIA LEASE DEVELOPMENT LIMITED LIMITED REVIEW REPORT OF THE INDEPENDENT AUDITORS ON THE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED ON JUNE 30, 2026 1. We have reviewed the accompanying Statement of Unaudited Financial Results of INDIA LEASE DEVELOPMENT LIMITED (the ‘Company’) for quarter ended June 30, 2026 (the ‘Statement’), being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, as amended (the “Listing Regulations”). 2. The preparation of the Statement in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34") prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of Companies (Indian Accounting Standards) Rules, 2015, and in compliance with Regulation 33 of the Listing Regulations is the responsibility of the Company’s management and has been approved by the Board of Directors of the Company. Our responsibility is to issue a report on the Statement based on our review. 3. We conducted our review in accordance with the Standard on Review Engagements (SRE) 2410, “Review of Interim Financial Information Performed by the Independent Auditor of the Entity”, issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 4. Emphasis of Matter Company had not satisfied the Principal Business Criteria prescribed under Section 45- I(f) of the Reserve Bank of India Act, 1934, since its Financial Assets constituted less than 50% of its Total Assets as at March 31, 2026 and also during quarter ended June 30, 2026 (Refer Note 4). Our report on the statement is not modified in respect of the above matter. OFFICES AT AHMEDABAD, NOIDA, BHIWADI, PATNA 5. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the aforesaid Indian Accounting Standards and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of regulation 33 of the Listing Regulations including the manner in which it is to be disclosed, or that it contains any material misstatement, except i Fair Value Changes in the value of long-term investments has not been made in above financial results as explained in the notes published and as in view of the management, this will be considered in the audited accounts for the year ended March 31, 2027. In opinion of Management the effect of the same is not expected to be material. Our report on the statement is not modified in respect of the above matter. For JAGDISH CHAND & CO. Firm Registration Number: 000129 Chartered Accountants Preeti Basniwal N Partner Membership Number: 531468 N UDIN: 26531468 EFOXNG 3582 Date: August 11, 2026 Place of Signature: New Delhi 1§93)) INDIA LEASE DEVELOPMENT LIMITED Corporate Identity Number : L74899DL1 984PLC019218 Regd. Office : MGF HOUSE 4/17-B, ASAF ALI ROAD, NEW DELHI-110002 ) Phones : 41520070 Fax : 41503479 website : www.indialease.com E-mail : info@indialease.com GSTIN : 07AAACI0149R1ZB STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED JUNE 30, 2026 S.No,| Particulars (% In Lakhs Except £EPS) For the quarter ended Year Ended 30.06.2026 31.03.2026 30.06.2025 31.03.2026 (Unaudited) |~ (Audited) | (Unaudited) | (Audited) Revenue from Operations i |Interest Income i |Dividend Income 12.20 12.58 12.52 52.13 iii |Rental Income 0.20 0.26 023 0.93 - - - iv |Fees and commission Income - - - v [Net gain on fair value changes 324 9.13 - Vi [Net gain on derecognition of financial instruments under - - - amortised cost category vii |Sale of products (including Excise Duty) - - - viii |Sale of services - = - ix |Others (to be specified) F - = | |Total revenue from operations 15.64 21.97 12.75 62.19 Il |Other Income Profit on Sale of Investments - - - 281 Misc Income 0.01 0.30 0.01 033 Total 0.01 0.30 0.01 314 lil [Total Income (1 + Il) 15.65 2227 12.76 65.33 Expenses ) i |Finance Costs - - = i |Fees and commission expense - i [Net Loss on fair value changes - - iv |Net loss on derecognition of financial instruments under - - amortised cost category v |Impairment on financial instruments - - vi |Cost of material consumed - vii |Purchase of Stock-in-trade - - - viii |changes in Inventories of finished goods, stock-in-trade and - - work-in-progress ix |Employee benefits expense 8.10 10.37 8.14 x |Depreciation, amortisation and impairment 0.01 0.04 0.01 xi |Other expenses 3.55 357 3.56 xii |Legal & Professional Expenses 6.64 218 6.57 xiii |Bad Debts written off = - » xiv |Inter Corporate Deposit written off - - - xv |Property, Plant & Equipments written off - - IV |Total Expenses 18.30 16.16 18.28 V |Profit/ (Loss) before Exceptional items and tax (lll-IV) (2.65) 6.11 (5.52). VI |Exceptional items - - - VIl |Profit / (Loss) before Tax (V-VI) {2.65) 6.11 (5.52) VIl |Tax expenses (a) Current Tax (b) Deferred Tax charge - B (c) Tax adjustment (excess)/ short provision of earlier years - INDIA LEASE DEVELOPMENT LIMITED Corporate Identity Number: L74899DL1984PLC019218 Regd. Office: MGF HOUSE 4/17-B, ASAF ALI ROAD, NEW DELHI-110002 Phones : 41520070 Fax : 41503479 website : www.indialease.com E-mail : info@indialease.com GSTIN : 07AAACI0149R1ZB IX [Net Profit / (Loss) for the period from continuing (2.65) 6.11 (5.52) 2.10 operations (VII-VIII) X |Profit/(Loss) from [Showing first 8,000 characters — download PDF for full document]