Standalone and Consolidated Financial Results for the quarter ended June 30, 2026

ALILSFS | Private Equity IL&FS Investment Managers Limited The IL&FS Financial Centre T +91 22 2653 3333 Plot C-22, G-Block | F +91 22 2653 3056 Bandra Kurla Complex W wwwaiimlindia.com Bandra East | Mumbai 400 051 India Corporate Identification No - L65999MH1986PLC 147981 August 13, 2026 The Manager The Manager The Listing Department The Listing Department National Stock Exchange Limited BSE Limited Exchange Plaza, 5" Floor Phiroze Jeeyeebhoy Towers Plot No. C/1, G Block Dalal Street Bandra-Kurla Complex, Bandra (E) Mumbai 400 001 Mumbai 400 051 NSE Symbol : IVC BSE Security Code : 511208 ISIN: INE050B01023 Subject: Outcome of the Board Meeting held on August 13, 2026 Dear Sir / Madam, Pursuant to Regulations 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with Chapter HI of Master Circular SEBI/HO/CFD/PoD2/CIR/P/0155 dated January 30, 2026, issued by SEBI, we wish to inform you that the Board of Directors of IL&FS Investment Managers Limited (“the Company”) at its meeting held today, 1e. August 13, 2026, approved the Unaudited Standalone and Consolidated Financial Results for the quarter ended June 30, 2026 as recommended by the Audit Committee. Please find enclosed a copy of the said Results along with the Auditors’ Limited Review Reports thereon as issued by the Statutory Auditors. The meeting of the Board commenced at 11:30 a.m. and concluded at 02.30 p.m. You are requested to kindly take the above information on record. Thanking you, Yours faithfully, For IL&FS Investment Managers Limited Prasad Chaoji Company Secretary & Compliance Officer Encl. as above kkc & associates Ilp Chartered Accountants {formerly Khimji Kunverji & Co LLP} Independent Auditor’s Review Report on unaudited standalone financial results for the quarter ended 30 June 2026 of IL&FS Investment Managers Limited under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The Board of Directors of IL&FS Investment Managers Limited Introduction We have reviewed the accompanying statement of unaudited standalone financial results of IL&FS Investment Managers Limited (‘the Company’) for the quarter ended 30 June 2026 (‘the Statement’), being submitted by the Company pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (‘Listing Regulations’). We have initialled the Statement for identification purpose only. This Statement, which is the responsibility of the Company's Management and approved by the Board of Directors of the Company, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard (‘Ind AS’) 34 ‘Interim Financial Reporting’ specified in section 133 of the Companies Act, 2013 (‘the Act’}, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. Scope of Review 3. We conducted our review of the Statement 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 (‘the ICAI’). This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review is limited primarily to inquiries of company’s personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. Basis for Qualified Conclusion 4. Attention is invited to Note 6 of the Statement which describes the situation faced by the Company in view of the ongoing investigation by Serious Fraud Investigation Office of Ministry of Corporate Affairs (‘SFIO") against Infrastructure Leasing & Financial Services Limited (‘IL&FS' or 'the Holding Company’), and its subsidiaries (including the Company). In view of the aforesaid ongoing investigation of the entire IL&FS group by the SFIO, including the summary of charges received from Ministry of Corporate Affairs in October 2024 pertaining to the matters of the Company, we are unable to comment on the consequential impact(s) upon conclusion of the said investigation. Sunshine Tower, Level 19, Senapati Bapat Marg, Elphinstone Road, Mumbai 400013, India T: +91 22 6143 7333 E: info@kkellp.in W: www.kkcllp.in LUPIN: AAP-2267 Suite 52, Bombay Mutual Building, Sir Phirozshah Mehta Road, Fort, Mumbai 400001, India kke & associates llp Chartered Accountants {formerly Khimji Kunverji & Co LLP) Qualified Conclusion 5. Based on our review conducted as above, except for the matter described in the “Basis for Qualified Conclusion” paragraph above, impact whereof, if any, not ascertainable presently, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in Ind AS, specified under Section 133 of the Act as amended, read with relevant rules issued thereunder 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, Emphasis of Matter 6. Attention is invited to Note 7 to the Statement, which explains that the extended term of the existing funds managed/advised by the Company ended during the previous year, resulting in no fee income being earned by the Company during the quarter ended 30 June 2026. These conditions, along with other matters described in the aforesaid Note, indicate the existence of a material uncertainty that may cast significant doubt on the Company’s ability to continue as a going concern. However, based on management’s assessment of the Company’s ability to meet its obligations as they fall due over the next twelve months, considering its existing earnings and available liquid assets, management is of the view that the going concern assumption in the preparation of the standalone financial results is appropriate. Our opinion is not modified in respect of this matter. Other Matter 7. Attention is drawn to the fact that the figures for the quarter ended 31 March 2026 as reported in these financial results are the balancing figures between audited figures in respect of the full previous financial year and the published unaudited year to date figures up to the third quarter of the previous financial year. The figures up to the end of the third quarter of previous financial year had only been reviewed and not subjected to audit. Our conclusion is not modified in respect of this matter. For KKC & Associates LLP Chartered Accountants (formerly Khimji Kunverji & Co LLP) Firm Registration Number: 105146W/W100621 Bharat Jain Partner ICAl Membership No: 100583 UDIN: 26100583KRSHQA1275 Piace: Mumbai Date: 13 August 2026 Sunshine Tower, Level 19, Senapati Bapat Marg, Elphinstone Roa d, Mumbai 400013, India T: +91 22 6143 7333 E:info@kkcllp.in W: www.kkellp.in LLPIN: AAP-2267 Suite 52, Bombay Mutual Building, Sir Phirozshah Mehta Road, Fort, Mumbai 400001, India AIISFS | Private Equity IL&FS Investment Managers Limited IL&ES INVESTMENT MANAGERS LIMITED Registered Office : The IL&FS Financial Centre, C-22, G Block, Bandra-Kurla Complex, Bandra (East), Mumbai 400 051 CIN : L65999MH1986PLC147981, Website : www.iimlindia.com Tel : 022-26533333 Fax : 022-26533056 Email : investor.relations@ilfsindia.com STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER ENDED JUNE 30, 2026 ( Rs. in lakhs) Particulars Quarter Quar [Showing first 8,000 characters — download PDF for full document]