BSEIntelligent Supply Chain Infrastructure TrustHighNeutral
Announced Thu, 22 May · 21:43 IST

Intelligent Supply Chain Infrastructure Trust has informed the Exchange regarding Disclosure of material issue

Emphasis Of MatterRelated Party TransactionsPat NegativeResults View source PDF
Price reaction · full curve

Awaiting price reaction for this filing.

AI summary

Intelligent Supply Chain Infrastructure Trust (an InvIT) submitted its audited annual financial information for FY25 to BSE. Deloitte Haskins & Sells LLP issued an unmodified (clean) opinion on both standalone and consolidated results. Standalone revenue from operations stood at ₹295.75 crores versus ₹297.37 crores in FY24, with profit before tax of ₹165.68 crores versus ₹166.54 crores. Total comprehensive income jumped sharply to ₹332.22 crores from ₹129.95 crores. The Trust distributed ₹338.03 crores to unitholders in FY25 (vs ₹143.77 crores in FY24), and NAV per unit rose to ₹101.61 from ₹100.04. Consolidated numbers show a net loss at the Group level (other equity at -₹571.30 crores) with total assets at ₹5,110.28 crores. Long-term borrowings of ₹2,122 lakhs are fully offset by an equivalent inter-corporate deposit to its subsidiary, leaving gearing effectively NIL. The auditor flagged an Emphasis of Matter regarding the presentation of Unit Capital as Equity per SEBI InvIT norms.

Likely market impact

Unit holders received ₹338.03 crores in distributions, more than double the prior year, and NAV per unit improved modestly to ₹101.61. The clean audit opinion and NIL gearing signal financial stability, though the consolidated net loss (mainly driven by fair-value movements) is worth monitoring. Overall, this is a routine annual filing with no material negative surprises for unitholders.