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IRB InvIT Fund

INVITPUBLICROADS registry symbol IRBINVIT

Overview · Triage · History · Financial statements · NAV & valuation · Distributions · Assets · Earnings calls · Debt · Unitholding · Documents

Overview

FieldValueSource
Listing classPUBLICIRBINVIT_1f4b76331616 p11: “While we continue to be the first and the only publicly listed InvIT in the Road sector, a couple of privately placed trusts have been registered with SEBI.”
SectorROADSIRBINVIT_1f4b76331616 p4: “road assets”
Files on disk133
Distributions on record13
Accepted statements43141 rejected (reasons below)

Triage — is the trust returning income or returning the unit?

MeasureValueBasis
TTM DPU4.62declared, from the notices
TTM DPU ex return of capital3.5223.9% of the distribution is capital returned

History — DPU split by component

Period endTypeDPU ₹InterestDividendDiv (taxable)Div (exempt)Return of capitalRepayment of debtOtherCapital returned %Basis
2019-06-30quarter3.002.00———————STATED_NO_PERIOD_IN_SENTENCE_COMPONENTS_DO_NOT_SUM
2019-09-30half2.502.00———0.50——20.00STATED_NO_PERIOD_IN_SENTENCE
2020-09-30half2.001.50———0.50——25.00STATED_NO_PERIOD_IN_SENTENCE
2021-06-30quarter1.801.20———0.60——33.30STATED_NO_PERIOD_IN_SENTENCE
2022-06-30quarter2.001.20———0.80——40.00STATED_NO_PERIOD_IN_SENTENCE
2022-09-30half2.051.25———0.80——39.00STATED_NO_PERIOD_IN_SENTENCE
2023-06-30quarter2.001.70———0.30——15.00STATED_NO_PERIOD_IN_SENTENCE
2024-06-30quarter2.001.35——0.290.36——18.00STATED_NO_PERIOD_IN_SENTENCE
2024-09-30half2.001.20——0.230.57——28.50STATED_NO_PERIOD_IN_SENTENCE
2025-06-30quarter2.001.57——0.280.15——7.50STATED_NO_PERIOD_IN_SENTENCE
2025-09-30half1.500.90——0.120.48——32.00STATED_NO_PERIOD_IN_SENTENCE
2025-12-31quarter1.50————————STATED_NO_PERIOD_IN_SENTENCE
2026-06-30quarter1.621.00———0.62——38.50STATED_NO_PERIOD_IN_SENTENCE

Financial statements (accepted 43, rejected 141)

CF · STANDALONE · 2025-03-31 · UNKNOWN IRBINVIT_3fc5ac51e3bb p105

Line2025-03-31
IRB InvIT Fund102.00
Annual Report 2024-25 Standalone Statement of Cash Flows for the year ended March 31, 2025 (` in Millions) Particulars For year ended March 31, 2025 For year ended March 31, 2024 A. Cash flow from operating activities Profit before tax3,417.77
Adjustments to reconcile profit before tax to net cash flows: Interest income on loans given to subsidiaries-6,176.56
Divideded income from subsidiaries-447.88
Finance costs1,520.67
Impairment of investment in subsidaries1,102.84
Change in Fair value on investments-31.82
Day one gain on fair valuation of loan from subsidiaries-10.26
Interest unwinding on loan524.19
Profit on sale of investments-34.64
Interest income on Fixed deposits-36.46
Transaction costs on loan given3.53
Operating profit/(loss) before working capital changes-168.62
Movement in working capital: Decrease/(increase) in other assets-0.35
Increase/(decrease) in trade payables-25.96
Increase/(decrease) in other financial liabilities0.00
Increase/(decrease) in other current liabilities-0.13
Cash generated from/(used in) operations-195.06
Direct taxes paid (net of refunds)-3.68
Net cash flows from/(used in) operating activities-198.74
B. Cash flows from investing activities Purchase of units of mutual funds-8,161.30
Proceeds on sales of units of mutual funds8,083.72
Repayment of sub debt of subsidiaries1,598.50
Long term loan given to subsidiaries-5,899.42
Short term loan given to subsidiaries-322.77
Repayment of long term loan given to subsidiaries2,353.54
Repayment of short loan given to subsidiaries2,623.67
Bank earmarked balance-592.34
Interest received on loans given to subsidiaries4,534.29
Divideded received from subsidiaries447.88
Interest received on fixed deposits34.39
Net cash flows from/(used in) investing activities4,700.16
C. Cash flow from financing activities Repayment of unit capital to the unit holders-1,131.98
Distribution to unit holders-3,512.03
Proceeds from long term borrowings16,829.11
Repayment of long term borrowings-15,273.58
Loan taken from subsidiary companies1,825.49
Loan repayment to subsidiary companies-1,750.80
Finance cost paid-1,411.14
Transaction cost on long term borrowings-182.99
Net cash flows from/(used in) financing activities-4,607.92
Net increase/(decrease) in cash and cash equivalents (A+B+C)-106.50
Cash and cash equivalents at the beginning of the year136.66
Cash and cash equivalents at the end of the year (Refer note 8)30.16
Components of cash and cash equivalents Cash on hand0.00
Balances with scheduled banks0.00
On Current Account0.46
On Escrow Account29.70
Total Cash and cash equivalents (Refer note 8)30.16

BS · CONSOLIDATED · 2025-03-31 · UNKNOWN IRBINVIT_3fc5ac51e3bb p153

Line2025-03-31
IRB InvIT Fund150.00
Annual Report 2024-25 Consolidated Balance sheet as at March 31, 2025 (` in Millions) Particulars Note No. As at March 31, 2025 As at March 31, 2024 ASSETS Non-current assets Property, plant and equipment10.19
Intangible assets102,021.78
Financial assets i) Investments0.04
ii) Other financial assets10,802.15
Total non-current assets112,834.16
Current assets Financial assets i) Investments2,374.31
ii) Cash and cash equivalents332.04
iii) Bank balances other than (ii) above1,301.68
iv) Loans0.38
v) Other financial assets6,180.17
Current tax assets (net)40.07
Other current assets341.17
Total current assets10,569.82
Total assets123,403.98
EQUITY AND LIABILITIES Equity Unit capital47,484.91
Other equity-9,416.11
Total equity38,068.80
Non-current liabilities Financial liabilities i) Borrowings31,123.94
ii) Other financial liabilities42,706.32
Provisions1,231.37
Other non-current liabilities1,141.78
Total non-current liabilities76,203.41
Current liabilities Financial liabilities i) Borrowings851.13
ii) Trade payables a) Total outstanding dues of micro enterprises and small enterprises4.65
b) Total outstanding dues of creditors other than micro enterprises and small enterprises48.54
iii) Other financial liabilities7,970.60
Other current liabilities113.85
Provisions140.99
Current tax Liabilities (net)2.01
Total current liabilities9,131.77
Total liabilities85,335.18
Total equity and liabilities123,403.98
Summary of material accounting policies See accompanying notes to the consolidated financial statements. As per our report of even date For and on behalf of IRB Infrastructure Private Limited For Suresh Surana & Associates LLP (Investment Manager of IRB InvIT Fund) Chartered Accountants Firm Registration Number: 121750W/W100010 Sd/- Ramesh Gupta Sd/- Jitender Chauhan Sd/- Rushabh Gandhi Partner Whole-Time Director & CEO Director & CFO Membership No.: 102306 DIN: 01552767 DIN: 08089312 Sd/- Swapna Arya Place : Mumbai Company Secretary Date : May 08, 2025 Membership No: A32376151.00
Annual Report 2024-25 Corporate Overview 01-20 Financial Statements 95-217 Statutory Reports 21-94 (` in Millions) Particulars Note No. For the year ended March 31, 2025 For the year ended March 31, 2024 Income Revenue from operations10,840.56
Interest income on0.00
Bank deposits74.21
Others2.43
Other income185.23
Total income11,102.43
Expenses Operating expenses549.21
Project management fees935.58
Employee benefits expense172.40
Insurance and security expenses13.65
Trustee fees2.95
Annual listing fees8.22
Investment management fees118.00
Depreciation and amortisation expenses2,541.13
Finance costs2,942.63
Other expenses140.02
Total expenses7,423.79
Profit before tax3,678.64
Tax expenses Current tax (including tax adjustments related to earlier years)122.80
Deferred tax (MAT credit)0.00
Total tax expenses122.80
Profit after tax (A)3,555.84
Other comprehensive income Other comprehensive income to be reclassified to profit or loss in subsequent years0.00
Other comprehensive income not to be reclassified to profit or loss in subsequent years Re-measurement gains/ (losses) on defined benefit plans (net of tax)7.02
Other comprehensive income/(loss) for the year, net of tax (B)7.02
Total comprehensive income for the year, net of tax: (A+B)3,562.86

CF · CONSOLIDATED · 2025-03-31 · UNKNOWN IRBINVIT_3fc5ac51e3bb p155

Line2025-03-31
IRB InvIT Fund152.00
Annual Report 2024-25 Consolidated Statement of cash flows for the year ended March 31, 2025 (` in Millions) Particulars For year ended March 31, 2025 For year ended March 31, 2024 (A) Cash flow from operating activities Profit before tax3,678.64
Adjustment to reconcile profit before tax to net cash flows: Depreciation and amortisation expenses2,541.13
Provision for resurfacing expenses814.40
Change in Fair value on mutual funds-31.93
Gain on sale of Investments (net)-143.64
Gain on sale of assets (net)-9.22
Finance costs2,707.91
Interest income on fixed deposits-74.21
Operating profit before working capital changes9,483.08
Movement in working capital: Increase/(decrease) in trade payables-121.83
Increase/(decrease) in provisions-854.44
Increase/(decrease) in other financial liabilities80.00
Increase/(decrease) in other liabilities-75.01
Decrease/(increase) in loans-0.31
Decrease/(increase) in other financial assets910.13
Decrease/(increase) in other current assets311.19
Cash generated from operations9,732.81
Taxes paid (net)-126.78
Net cash flow from operating activities9,606.03
(B) Cash flows from investing activities Purchase of intangible assets-2,653.21
Proceeds from sale of intangible assets47.17
Sale/( purchase) of current investments (net)-820.61
Acquisition / Redemption of bank deposits (having original maturity of more than three months) (net)-528.41
Interest received64.73
Net cash flow (used in) investing activities-3,890.33
(C) Cash flows from financing activities Repayment of unit capital to the unit holders-1,131.98
Proceeds from non-current borrowings16,829.11
Distribution to unitholders-3,512.03
Repayment of non-current borrowings-15,838.48
Finance costs paid-2,136.56
Net cash flows (used in) financing activities-5,789.94
Net increase/(decrease) in cash and cash equivalents (A+B+C)-74.24
Cash and cash equivalents at the beginning of the year406.28
Cash and cash equivalents at the end of the year (refer note 7)332.04
Components of cash and cash equivalents Balances with scheduled banks:0.00
Escrow accounts321.32
Current accounts6.06
Cash on hand4.66
Total Cash and Cash Equivalents (refer note 7)332.04

BS · STANDALONE · 2024-03-31 · UNKNOWN IRBINVIT_1d899a54e297 p73

Line2024-03-31
IRB InvIT Fund Annual Report 2023-24 Standalone Balance Sheet as at March 31, 2024 (` in Lakhs) Particulars Note No. As at March 31, 2024 As at March 31, 2023 I ASSETS-1.00
Non-current assets Financial assets i) Investments4.10
ii) Loans4.20
Total non-current assets631,845.47
Current assets Financial assets i) Investments5.10
ii) Cash and cash equivalents5.20
iii) Bank balances other than (ii) above5.30
iv) Loans5.40
v) Other financial assets5.50
Current tax assets (net)3.01
Other current assets0.29
Total current assets74,440.44
TOTAL ASSETS706,285.91
I EQUITY AND LIABILITIES Equity Unit capital486,168.85
Other equity11,104.70
Total unit holders’ equity497,273.55
Non-current liabilities Financial liabilities i) Borrowings186,797.43
Total non- current liabilities186,797.43
Current liabilities Financial liabilities i) Borrowings11.10
ii) Trade payables11.20
a) Total outstanding dues of micro enterprises and small enterprises13.82
b) Total outstanding dues of creditors other than micro enterprises and small enterprises384.22
iii) Other financial liabilities11.30
Other current liabilities42.56
Total current liabilities22,214.93
Total liabilities209,012.36
TOTAL EQUITY AND LIABILITIES706,285.91
Summary of material accounting policies See accompanying notes to the standalone financial statements. As per our report of even date For and on behalf of IRB Infrastructure Private Limited For Suresh Surana & Associates LLP (Investment Manager of IRB InvIT Fund) Chartered Accountants Firm’s Registration Number: 121750W/W100010 Sd/- Ramesh Gupta Sd/- Rushabh Gandhi Sd/- Swapna Vengurlekar Partner Director & CFO Company Secretary Membership No.: 102306 DIN : 08089312 Membership No: A32376 Place: Mumbai Place : Mumbai Date : April 30, 2024 Date : April 30, 2024 Corporate Overview 01-13 Financial Statements 64-16971.00
Annual Report 2023-24 Statutory Reports 14-63 (` in Lakhs) Particulars Note No. For the year ended March 31, 2024 For the year ended March 31, 2023 Income Revenue from operations62,332.25
Other income9,115.78
TOTAL INCOME71,448.03
Expenses Finance costs17,730.33
Investment Manager fees1,180.00
Annual listing fees82.22
Trustee fees29.50
Other expenses104.88
Impairment of investment in subsidiaries23,301.10
TOTAL EXPENSES42,428.03
Profit before tax29,020.00
Tax expenses Current tax0.00
Deferred tax0.00
TOTAL TAX EXPENSES0.00
Profit for the year (A)29,020.00
Other comprehensive income Other comprehensive income to be reclassified to profit or loss in subsequent year0.00
Other comprehensive income not to be reclassified to profit or loss in subsequent year0.00
Other comprehensive income for the year (net of tax) (B)0.00
Total comprehensive income for the year, net of tax : (A+B)29,020.00
Earnings per unit (Amount in `) - Basic5.00
- Diluted5.00

CF · STANDALONE · 2024-03-31 · UNKNOWN IRBINVIT_1d899a54e297 p75

Line2024-03-31
IRB InvIT Fund Annual Report 2023-24 Standalone Statement of Cash Flows for the year ended March 31, 2024 (` in Lakhs) Particulars For year ended March 31, 2024 For year ended March 31, 2023 A. Cash flow from operating activities Profit before tax29,020.00
Adjustments to reconcile profit before tax to net cash flows: Finance costs13,628.22
Impairment of investment in subsidaries23,301.10
Change in Fair value on investments-347.65
Day one gain on fair valuation of loan from subsidiaries-8,380.43
Interest unwinding on loan4,102.11
Profit on sale of investments-357.59
Interest income on Fixed deposits-30.07
Transaction costs on loan given34.39
Operating profit/(loss) before working capital changes60,970.08
Movement in working capital: Decrease/(increase) in others financial assets-1,895.36
Decrease/(increase) in other assets-0.01
Increase/(decrease) in trade payables198.72
Increase/(decrease) in other financial liabilities1.30
Increase/(decrease) in other current liabilities7.68
Cash generated from/(used in) operations59,282.41
Direct taxes paid (net of refunds)-1.81
Net cash flows from/(used in) operating activities59,280.60
B. Cash flows from investing activities Purchase of units of mutual funds-121,449.32
Proceeds on sales of units of mutual funds124,908.21
Investment in subsidiary0.00
Long term loan given to subsidiaries-50,605.64
Short term loan given to subsidiaries-32,154.94
Repayment of long term loan given to subsidiaries19,389.25
Repayment of short loan given to subsidiaries27,151.34
Bank earmarked balance-1.30
Interest received on fixed deposits30.06
Net cash flows from/(used in) investing activities-32,732.34
C. Cash flow from financing activities Repayment of unit capital to the unit holders-5,224.50
Distribution to unit holders-41,215.50
Proceeds from long term borrowings0.00
Repayment of long term borrowings-5,521.08
Loan taken from subsidiary companies40,201.31
Finance cost paid-13,527.06
Net cash flows from/(used in) financing activities-25,286.83
Net increase/(decrease) in cash and cash equivalents (A+B+C)1,261.43
Cash and cash equivalents at the beginning of the year105.22
Cash and cash equivalents at the end of the year (refer 5.2)1,366.65
Components of cash and cash equivalents Cash on hand0.03
Balances with scheduled banks0.00
On Current Account766.95
On Escrow Account599.67
Total Cash and cash equivalents (refer note 5.2)1,366.65

BS · CONSOLIDATED · 2024-03-31 · UNKNOWN IRBINVIT_1d899a54e297 p117

Line2024-03-31
IRB InvIT Fund114.00
Annual Report 2023-24 Consolidated Balance sheet as at March 31, 2024 (` in Lakhs) Particulars Note No. As at March 31, 2024 As at March 31, 2023 ASSETS Non-current assets Property, plant and equipment102.21
Intangible assets1,046,008.31
Financial assets i) Investments0.40
ii) Other financial assets113,286.67
Total non-current assets1,159,397.59
Current assets Financial assets i) Investments13,781.33
ii) Cash and cash equivalents4,062.79
iii) Bank balances other than (ii) above7,727.46
iv) Loans0.70
v) Other financial assets65,542.97
Current tax assets (net)356.11
Other current assets6,523.62
Total current assets97,994.98
Total assets1,257,392.57
EQUITY AND LIABILITIES Equity Unit capital486,168.85
Other equity-94,669.44
Total equity391,499.41
Non-current liabilities Financial liabilities i) Borrowings293,700.23
ii) Other financial liabilities454,751.16
Provisions7,464.83
Other non-current liabilities12,434.85
Total non-current liabilities768,351.07
Current liabilities Financial liabilities i) Borrowings11,164.12
ii) Trade payables a) Total outstanding dues of micro enterprises and small enterprises19.51
b) Total outstanding dues of creditors other than micro enterprises and small enterprises1,730.65
iii) Other financial liabilities77,011.67
Other current liabilities871.58
Provisions6,729.50
Current tax Liabilities (net)15.06
Total current liabilities97,542.09
Total liabilities865,893.16
Total equity and liabilities1,257,392.57
Summary of material accounting policies See accompanying notes to the consolidated financial statements. As per our report of even date For and on behalf of IRB Infrastructure Private Limited For Suresh Surana & Associates LLP (Investment Manager of IRB InvIT Fund) Chartered Accountants Firm’s Registration Number: 121750W/W100010 Sd/- Ramesh Gupta Sd/- Rushabh Gandhi Sd/- Swapna Vengurlekar Partner Director & CFO Company Secretary Membership No.: 102306 DIN : 08089312 Membership No: A32376 Place: Mumbai Place : Mumbai Date : April 30, 2024 Date : April 30, 2024115.00
Annual Report 2023-24 Corporate Overview 01-13 Financial Statements 64-169 Statutory Reports 14-63 (` in Lakhs) Particulars Note No. For the year ended March 31, 2024 For the year ended March 31, 2023 Income Revenue from operations106,208.21
Other income2,382.16
Total income108,590.37
Expenses Operating expenses5,726.45
Project management fees7,831.00
Employee benefits expense1,647.10
Insurance and security expenses143.19
Trustee fees29.50
Annual listing fees82.22
Investment management fees1,180.00
Depreciation and amortisation expenses22,952.02
Finance costs27,220.02
Other expenses3,346.17
Total expenses70,157.67
Profit before tax38,432.70
Tax expenses Current tax (including tax adjustments related to earlier years)1,123.44
Deferred tax (MAT credit)0.00
Total tax expenses1,123.44
Profit after tax (A)37,309.26
Other comprehensive income Other comprehensive income to be reclassified to profit or loss in subsequent years0.00
Other comprehensive income not to be reclassified to profit or loss in subsequent years Re-measurement gains/ (losses) on defined benefit plans (net of tax)-3.54
Other comprehensive income/(loss) for the year, net of tax (B)-3.54
Total comprehensive income for the year, net of tax: (A+B)37,305.72
Profit for the year37,309.26
Attributable to: Unit holders37,309.26
Non-controlling interests0.00

CF · CONSOLIDATED · 2024-03-31 · UNKNOWN IRBINVIT_1d899a54e297 p119

Line2024-03-31
IRB InvIT Fund116.00
Annual Report 2023-24 Consolidated Statement of cash flows for the year ended March 31, 2024 (` in Lakhs) Particulars For year ended March 31, 2024 For year ended March 31, 2023 (A) Cash flow from operating activities Profit before tax38,432.70
Adjustment to reconcile profit before tax to net cash flows: Depreciation and amortisation expenses22,952.02
Provision for resurfacing expenses7,822.74
Change in Fair value on mutual funds-307.33
Extinguishment of premium liability0.00
Gain on sale of Investments (net)-800.51
Gain on sale of assets (net)-21.64
Finance costs26,052.24
Interest income on fixed deposits-503.64
Operating profit before working capital changes93,626.58
Movement in working capital: Increase/(decrease) in trade payables-9,008.57
Increase/(decrease) in provisions-1,500.63
Increase/(decrease) in other financial liabilities42,580.81
Increase/(decrease) in other liabilities-802.22
Decrease/(increase) in loans5.23
Decrease/(increase) in other financial assets-28,720.13
Decrease/(increase) in other current assets3,392.90
Cash generated from operations99,573.97
Taxes paid (net)-850.91
Net cash flow from operating activities98,723.06
(B) Cash flows from investing activities Purchase of intangible assets-18,600.74
Proceeds from sale of intangible assets114.43
Consideration paid to Sponsor towards acquisition of project (refer note 40)0.00
Sale/(purchase) of current investments (net)5,826.25
Increase in balance with Escrow bank0.00
Acquisition / Redemption of bank deposits (having original maturity of more than three months) (net)-6,450.40
Interest received503.64
Net cash flow (used in) investing activities-18,606.82
(C) Cash flows from financing activities Repayment of unit capital to the unit holders-5,224.50
Proceeds from non-current borrowings0.00
Distribution to unitholders-41,215.50
Repayment of non-current borrowings-10,869.23
Finance costs paid-21,069.60
Net cash flows used in financing activities-78,378.83
Net increase/(decrease) in cash and cash equivalents (A+B+C)1,737.41
Cash and cash equivalents at the beginning of the year2,325.38
Cash and cash equivalents at the end of the year (refer note 7)4,062.79
Components of cash and cash equivalents Balances with scheduled banks:0.00
Escrow accounts3,191.98
Current accounts828.64
Cash on hand42.17
Total Cash and Cash Equivalents (refer note 7)4,062.79

PL · CONSOLIDATED · 2019-03-31, 2018-03-31 · UNKNOWN IRBINVIT_1f4b76331616 p50

Line2019-03-312018-03-31
Annual Report 2018-19 Corporate Overview 01-16 Financial Statements 42-120 Statutory Reports 17-41 Consolidated Statement of Profit and Loss for the year ended March 31, 2019 (` in Lakhs) Notes For the year ended March 31, 2019 For the year ended March 31, 2018 Income Revenue from operations22.00121,285.06
Other income2,055.531,314.94
Total income123,340.59100,515.78
Expenses Operating expenses2,851.976,057.66
Employee benefits expense2,524.242,026.64
Insurance and security expenses1,231.041,062.58
Trustee fees29.500.00
Annual listing fees60.810.00
Project manager fees13,937.006,790.77
Investment manager fees1,246.791,053.36
Repairs and maintenance396.43362.94
Depreciation and amortisation expenses64,054.2948,712.88
Finance costs15,908.699,924.70
Other expenses1,172.571,248.36
Total expenses103,413.3377,239.90
Profit/(loss) before tax19,927.2623,275.88
Tax expenses Current tax150.7733.61
Deferred tax0.000.00
Total tax expenses150.7733.61
Profit/(loss) after tax (A)19,776.4923,242.27
Other comprehensive income Other comprehensive income not to be reclassified to profit or loss in subsequent periods Re-measurement gains/(losses) on defined benefit plans (net of tax)-32.806.26
Other comprehensive income/(loss) for the year, net of tax (B)-32.806.26
Total comprehensive income/(loss) for the year, net of tax: (A+B)19,743.6923,248.53
Profit/(loss) for the year19,776.4923,242.27
Attributable to: Unit holders19,776.4923,242.27
Non-controlling interests0.000.00
Earnings per unit - Basic3.414.00
- Diluted3.414.00

BS · UNSTATED · 2019-03-31 · UNKNOWN IRBINVIT_1f4b76331616 p95

Line2019-03-31
IRB InvIT Fund Driving Vision, Delivering On Promises Balance Sheet as at March 31, 2019 (` in lakhs) Particulars Note No. As at March 31, 2019 As at March 31, 2018 I ASSETS (1) Non-current assets Financial assets4.00
i) Investments4.10
ii) Loans4.20
Total non-current assets642,721.99
(2) Current assets Financial assets i) Investments5.10
ii) Cash and cash equivalents5.20
iii) Bank balance other than (ii) above5.30
iv) Loans5.40
v) Other financial assets5.50
Current tax assets (net)29.54
Total Assets710,932.84
II EQUITY AND LIABILITIES Equity Unit capital560,763.10
Other equity-291.14
Total unit holder's equity560,471.96
(1) Non-current liabilities Financial liabilities Borrowings145,454.75
(2) Current liabilities Financial liabilities i) Trade payables10.10
a) total outstanding dues of micro enterprises and small enterprises0.00
b) total outstanding dues of creditors other than micro enterprises and small enterprises322.93
ii) Other financial liabilities10.20
Other current liabilities3.40
Total liabilities150,460.88
Total Equity and Liabilities710,932.84

PL · UNSTATED · 2019-03-31 · UNKNOWN IRBINVIT_1f4b76331616 p96

Line2019-03-31
Annual Report 2018-19 Corporate Overview 01-16 Financial Statements 42-120 Statutory Reports 17-41 Statement of Profit and Loss for the year ended March 31, 2019 (` in lakhs) Particulars Note No. For the year ended March 31, 2019 For the year ended March 31, 2018 Income Revenue from operations12.00
Other income1,117.14
Total Income62,843.09
Expenses Finance costs12,775.74
Investment Manager Fees1,246.79
Annual listing fee60.81
Trustee fee29.50
Other expenses140.15
Total Expenses14,252.99
Profit/(loss) before tax48,590.10
Tax expenses Current tax0.00
Deferred tax0.00
Total Tax Expenses0.00
Profit/(loss) after tax (A)48,590.10
Other comprehensive income/(loss) for the year (net of tax) (B)0.00
Total comprehensive income for the year, net of tax : (A+B)48,590.10
Earnings per unit Basic8.37
Diluted8.37
Summary of significant accounting policies See accompanying notes to the financial statements. As per our report of even date For and on behalf of IRB Infrastructure Private Limited For Suresh Surana & Associates LLP (Investment Manager of IRB InvIT Fund) Chartered Accountants Firm's Registration Number: 121750W/W-100010 Ramesh Gupta Vinod Kumar Menon Bajranglal Gupta Partner Wholetime Director Director Membership No.: 102306 DIN: 03075345 DIN: 07175777 Tushar Kawedia Urmil Shah Chief Financial Officer Company Secretary Place: Mumbai Place: Mumbai Date: May 2, 2019 Date: May 2, 2019 IRB InvIT Fund94.00
Driving Vision, Delivering On Promises Cash Flow Statement for the year ended March 31, 2019 (` in lakhs) Particulars Year ended March 31, 2019 Year ended March 31, 2018 A. Cash flow from operating activities Profit before tax48,590.10
Adjustments to reconcile profit before tax to net cash flows: Finance costs12,775.74
Fair value gain on investments-52.92
Profit on sale of investments-761.88
Interest income on - Fixed deposits-302.34
Transaction cost on loan given20.83
Operating profit/(loss) before working capital changes60,269.53
Movement in working capital: Increase/(decrease) in trade payables33.38
Increase/(decrease) in other financial liabilities-13.21
Increase/(decrease) in other current liabilities14.06
Cash generated from/(used in) operations60,303.76
Direct taxes paid (net of refunds)-29.54
Net cash flows from/(used in) operating activities60,274.22
B. Cash flows from investing activities Purchase of units of mutual fund-110,998.07
Proceeds on sales of units of mutual fund107,745.26
Investment in subsidiaries#0.00
Investment in sub debt of subsidiaries0.00
Loan given to subsidiaries-2,110.00
Transaction cost on loan0.00
Repayment of loan given to subsidiaries31,129.52
Bank deposits placed (having original maturity of more than three months)-5,000.00
Interest received on fixed deposit295.44
Net cash flows from/(used in) investing activities21,062.15
C. Cash flow from financing activities Proceeds from issuance of unit capital#-19,156.50
Unit issue expenses0.00
Distribution to unit holders-51,374.25
Proceeds from long-term borrowings0.00
Repayment of long-term borrowings-3,311.69
Transaction cost on long-term borrowings0.00
Finance cost paid-13,415.85
Net cash flows from/(used in) financing activities-87,258.29
Net increase/(decrease) in cash and cash equivalents (A+B+C)-5,921.92
Cash and cash equivalents at the beginning of the year5,926.22
Cash and cash equivalents at the end of the year (refer 5.2)4.30

PL · CONSOLIDATED · 2020-03-31, 2019-03-31 · UNKNOWN IRBINVIT_4abd117a4b19 p51

Line2020-03-312019-03-31
Annual Report 2019-20 Corporate Overview 01-07 Financial Statements 36-116 Statutory Reports 08-35 Consolidated Statement of Profit and Loss for the year ended March 31, 2020 See accompanying notes to the consolidated financial statements. As per our report of even date For and on behalf of IRB Infrastructure Private Limited For Suresh Surana & Associates LLP (Investment Manager of IRB InvIT Fund) Chartered Accountants Firm's Registration Number: 121750W/W-100010 Ramesh Gupta Vinod Kumar Menon Sumit Banerjee Partner CEO & Wholetime Director Director Membership No.: 102306 DIN: 03075345 DIN: 00213826 Tushar Kawedia Swapna Vengurlekar Chief Financial Officer Company Secretary Membership No: A32376 Place: Mumbai Place: Mumbai Date: June 05, 2020 Date: June 05, 2020 (` in Lakhs) Notes For the year ended March 31, 2020 For the year ended March 31, 2019 Income Revenue from operations21.00124,057.25
Other income2,951.942,055.53
Total income127,009.19123,340.59
Expenses Operating expenses4,476.312,851.97
Project management fees13,361.8713,937.00
Employee benefits expense2,726.822,524.24
Insurance and security expenses1,209.311,231.04
Trustee fees29.5029.50
Annual listing fees60.8160.81
Investment management fees1,220.491,246.79
Repairs and maintenance319.98396.43
Depreciation and amortisation expenses68,537.8964,054.29
Finance costs16,361.3215,908.69
Other expenses1,422.211,172.56
Total expenses109,726.51103,413.32
Profit / (loss) before tax17,282.6819,927.27
Tax expenses Current tax (including tax adjustments related to earlier years)10.05150.77
Deferred tax2.690.00
Total tax expenses12.74150.77
Profit/ (loss) after tax (A)17,269.9419,776.50
Other comprehensive income Other comprehensive income not to be reclassified to profit or loss in subsequent periods Re-measurement gains/ (losses) on defined benefit plans (net of tax)14.79-32.80
Other comprehensive income/(loss) for the year, net of tax (B)14.79-32.80
Total comprehensive income/ (loss) for the year, net of tax: (A+B)17,284.7319,743.70
Profit/(loss) for the year17,269.9419,776.50
Attributable to: Unit holders17,269.9419,776.50
Non-controlling interests0.000.00
Total comprehensive income for the year17,284.7319,743.70
Attributable to: Equity holders of the parent17,284.7319,743.70
Non-controlling interests0.000.00
Earnings per unit - Basic2.983.41
- Diluted2.983.41

CF · CONSOLIDATED · 2020-03-31 · UNKNOWN IRBINVIT_4abd117a4b19 p52

Line2020-03-31
IRB InvIT Fund Staying Focused Through Testing Times Consolidated Statement of Cash Flows for the year ended March 31, 2020 (` in Lakhs) Particulars For the year ended March 31, 2020 For the year ended March 31, 2019 Cash flow from operating activities Profit / (loss) before tax17,282.68
Adjustment to reconcile profit before tax to net cash flows: Depreciation and amortisation expenses68,537.89
Movement in provision for resurfacing expenses8,545.65
Gain on sale of property, plant and equipment (net)0.00
Fair value gain on mutual funds-295.75
Gain on sale of Investments (net)-481.42
Finance costs12,546.13
Interest income on fixed deposits-52.26
Operating profit before working capital changes106,082.92
Movement in working capital: Increase/(decrease) in trade payables1,320.44
Increase/(decrease) in provisions-17,072.59
Increase/(decrease) in other financial liabilities-3,363.87
Increase/(decrease) in other liabilities-44.40
Decrease/(increase) in trade receivables41.47
Decrease/(increase) in loans26.99
Decrease/(increase) in other financial assets509.11
Decrease/(increase) in other current assets-238.24
Cash generated from/(used in) operations87,261.83
Taxes paid (net)-266.59
Net cash flow from operating activities86,995.24
Cash flows from investing activities Purchase of intangible assets-12,003.26
Proceeds from sale of intangible assets3.53
Sale / (Purchase) of non-current investments (net)0.00
Purchase of current investments18,132.46
Acquisition / Redemption of bank deposits (having original maturity of more than three months) (net)4,998.11
Interest received60.13
Net cash flow (used in) investing activities11,190.97
Cash flows from financing activities Repayment of unit capital to the unit holders-17,995.50
Distribution to unitholders-47,601.00
Repayment of non-current borrowings-3,478.35
Finance costs paid-11,520.15
Net cash flows from/(used in) financing activities-80,595.00
Net increase/(decrease) in cash and cash equivalents (A+B+C)17,591.21
Cash and cash equivalents at the beginning of the year1,413.10
Cash and cash equivalents at the end of the year (refer note 10)19,004.31

BS · UNSTATED · 2020-03-31 · UNKNOWN IRBINVIT_4abd117a4b19 p98

Line2020-03-31
IRB InvIT Fund Staying Focused Through Testing Times Balance Sheet as at March 31, 2020 (` in lakhs) Particulars Note No. As at March 31, 2020 As at March 31, 2019 I ASSETS (1) Non-current assets Financial assets4.00
i) Investments4.10
ii) Loans4.20
Total non-current assets613,960.85
(2) Current assets Financial assets i) Investments5.10
ii) Cash and cash equivalents5.20
iii) Bank balance other than (ii) above5.30
iv) Loans5.40
v) Other financial assets5.50
Current tax assets (net)35.34
Other current assets0.28
Total current assets75,661.81
Total Assets689,622.66
II EQUITY AND LIABILITIES Equity Unit capital542,767.60
Other equity-1,787.04
Total unit holder's equity540,980.56
(1) Non-current liabilities Financial liabilities Borrowings140,116.13
Total non- current liabilities140,116.13
(2) Current liabilities Financial liabilities i) Trade payables11.10
a) total outstanding dues of micro enterprises and small enterprises8.20
b) total outstanding dues of creditors other than micro enterprises and small enterprises834.98
ii) Other financial liabilities11.20
Other current liabilities27.40
Total current liabilities8,525.97
Total liabilities148,642.10
Total Equity and Liabilities689,622.66

PL · UNSTATED · 2020-03-31 · UNKNOWN IRBINVIT_4abd117a4b19 p99

Line2020-03-31
Annual Report 2019-20 Corporate Overview 01-07 Financial Statements 36-116 Statutory Reports 08-35 Statement of Profit and Loss for the year ended March 31, 2020 See accompanying notes to the financial statements. As per our report of even date For and on behalf of IRB Infrastructure Private Limited For Suresh Surana & Associates LLP (Investment Manager of IRB InvIT Fund) Chartered Accountants Firm's Registration Number: 121750W/W-100010 Ramesh Gupta Vinod Kumar Menon Sumit Banerjee Partner CEO & Wholetime Director Director Membership No.: 102306 DIN: 03075345 DIN: 00213826 Tushar Kawedia Swapna Vengurlekar Chief Financial Officer Company Secretary Membership No: A32376 Place: Mumbai Place: Mumbai Date: June 05, 2020 Date: June 05, 2020 (` in lakhs) Particulars Note No. For the year ended March 31, 2020 For the year ended March 31, 2019 Income Revenue from operations13.00
Other income628.16
Total Income60,054.45
Expenses Finance costs12,544.91
Investment Manager fees1,220.49
Annual listing fees60.81
Trustee fees29.50
Other expenses93.64
Total Expenses13,949.35
Profit before tax46,105.10
Tax expenses Current tax0.00
Deferred tax0.00
Total Tax Expenses0.00
Profit for the year (A)46,105.10
Other comprehensive income/(loss) for the year (net of tax) (B)0.00
Total comprehensive loss for the year, net of tax : (A+B)46,105.10
Earnings per unit Basic7.94
Diluted7.94
Summary of significant accounting policies IRB InvIT Fund90.00
Staying Focused Through Testing Times Cash Flow Statement for the year ended March 31, 2020 (` in lakhs) Particulars Year ended March 31, 2020 Year ended March 31, 2019 A. Cash flow from operating activities Profit before tax46,105.10
Adjustments to reconcile profit before tax to net cash flows: Finance costs12,544.91
Fair value gain on investments-295.75
Profit on sale of investments-282.08
Interest income on - Fixed deposits-50.33
Transaction cost on loan given23.51
Operating profit/(loss) before working capital changes58,045.36
Movement in working capital: Decrease/(increase) in others financial assets-4,402.40
Decrease/(increase) in other assets-0.28
Increase/(decrease) in trade payables520.25
Increase/(decrease) in other financial liabilities2.96
Increase/(decrease) in other current liabilities24.00
Cash generated from/(used in) operations54,189.89
Direct taxes paid (net of refunds)-5.80
Net cash flows from/(used in) operating activities54,184.09
B. Cash flows from investing activities Purchase of units of mutual fund-84,001.59
Proceeds on sales of units of mutual fund101,934.71
Long term loan given to subsidiaries-15,662.50
Short term loan given to subsidiaries-55,874.30
Repayment of long term loan given to subsidiaries33,717.08
Repayment of short loan given to subsidiaries50,729.00
Bank deposits placed (having original maturity of more than three months)4,997.04
Interest received on fixed deposit58.01
Net cash flows from/(used in) investing activities35,897.45
C. Cash flow from financing activities Other Equity Repayment of unit capital to the unit holders-17,995.50
Distribution to unit holders-47,601.00
Repayment of long term borrowings-3,478.35
Finance cost paid-11,432.54
Net cash flows from/(used in) financing activities-80,507.39
Net increase/(decrease) in cash and cash equivalents (A+B+C)9,574.15
Cash and cash equivalents at the beginning of the year4.30
Cash and cash equivalents at the end of the year (refer 5.2)9,578.45

BS · CONSOLIDATED · 2022-03-31, 2021-03-31 · UNKNOWN IRBINVIT_6cf31a88d6fd p47

Line2022-03-312021-03-31
IRB InvIT Fund Annual Report 2021-22 Consolidated Balance Sheet as at March 31, 2022 (` in Lakhs) Note No. As at March 31, 2022 As at March 31, 2021 ASSETS Non-current assets Property, plant and equipment106.55107.56
Intangible assets1,095,040.421,162,829.30
Intangible assets under development142.98212.09
Financial assets Investments0.400.40
Deferred tax assets (net)0.003,220.33
Total non-current assets1,095,290.351,166,369.68
Current assets Financial assets i) Investments21,510.8615,856.15
ii) Cash and cash equivalents1,432.434,436.01
iii) Bank balances other than (ii) above67,592.2935,141.25
iv) Loans3.915.80
v) Other financial assets9,221.851,192.59
Income tax assets (net)611.72722.09
Other current assets103.64329.67
Total current assets100,476.7057,683.56
Total assets1,195,767.051,224,053.24
EQUITY AND LIABILITIES Equity Initial settlement amount0.100.10
Unit capital510,259.50531,157.50
Other equity-96,341.29-95,850.79
Total equity413,918.31435,306.81
Non-current liabilities Financial liabilities i) Borrowings184,165.14184,441.46
ii) Other financial liabilities507,727.80532,255.14
Provisions1,498.491,303.65
Deferred tax liabilities (net)37.510.00
Total non-current liabilities693,428.94718,000.25
Current liabilities Financial liabilities i) Borrowings5,425.005,425.00
ii) Trade payables a) Total outstanding dues of micro enterprises and small enterprises12.839.42
b) Total outstanding dues of creditors other than micro enterprises and small enterprises1,981.511,074.63
iii) Other financial liabilities79,430.1653,323.14
Other current liabilities270.84214.37
Provisions1,299.4610,699.62
Total current liabilities88,419.8070,746.18
Total liabilities781,848.74788,746.43
Total equity and liabilities1,195,767.051,224,053.24
Summary of significant accounting policies See accompanying notes to the consolidated financial statements. As per our report of even date For and on behalf of IRB Infrastructure Private Limited For Suresh Surana & Associates LLP (Investment Manager of IRB InvIT Fund) Chartered Accountants Firm’s Reg no. 121750W/W-100010 Sd/- Sd/- Sd/- Ramesh Gupta Vinod Kumar Menon Sunil Tandon Partner CEO & Wholetime Director Director Membership No.: 102306 DIN : 03075345 DIN : 00874257 Sd/- Sd/- Rushabh Gandhi Swapna Vengurlekar Chief Financial Officer Company Secretary Membership No: 142334 Membership No: A32376 Place: Mumbai Place : Mumbai Date : May 07, 2022 Date : May 07, 202245.00—
Annual Report 2021-22 Corporate Overview 01-09 Statutory Reports 11-38 Financial Statements 39-125 As per our report of even date For and on behalf of IRB Infrastructure Private Limited For Suresh Surana & Associates LLP (Investment Manager of IRB InvIT Fund) Chartered Accountants Firm’s Reg no. 121750W/W-100010 Sd/- Sd/- Sd/- Ramesh Gupta Vinod Kumar Menon Sunil Tandon Partner CEO & Wholetime Director Director Membership No.: 102306 DIN : 03075345 DIN : 00874257 Sd/- Sd/- Rushabh Gandhi Swapna Vengurlekar Chief Financial Officer Company Secretary Membership No: 142334 Membership No: A32376 Place: Mumbai Place : Mumbai Date : May 07, 2022 Date : May 07, 2022 Consolidated Statement of Profit and Loss for the year ended March 31, 2022 (` in Lakhs) Note No. For the year ended March 31, 2022 For the year ended March 31, 2021 Income Revenue from operations139,156.62114,283.26
Other income877.731,805.55
Total income140,034.35116,088.81
Expenses Operating expenses5,898.966,717.01
Project management fees13,069.0012,186.00
Employee benefits expense2,594.142,428.55
Insurance and security expenses75.68142.80
Trustee fees29.5029.50
Annual listing fees60.8160.81
Investment management fees1,278.15590.00
Repairs and maintenance0.8211.75
Depreciation and amortisation expenses68,072.7560,806.39
Finance costs14,184.3714,538.21
Other expenses1,171.07495.48
Total expenses106,435.2598,006.50
Profit before tax33,599.1018,082.31
Tax expenses Current tax (including tax adjustments related to earlier years/ periods)75.27-1.85
Deferred tax (MAT credit)3,257.840.00
Total tax expenses3,333.11-1.85
Profit after tax (A)30,265.9918,084.16
Other comprehensive income Other comprehensive income not to be reclassified to profit or loss in subsequent periods Re-measurement gains/ (losses) on defined benefit plans (net of tax)10.01-38.68
Other comprehensive income/(loss) for the year, net of tax (B)10.01-38.68
Total comprehensive income for the year, net of tax: (A+B)30,276.0018,045.48
Profit for the year30,265.9918,084.16
Attributable to: Unit holders30,265.9918,084.16
Non-controlling interests0.000.00

CF · CONSOLIDATED · 2022-03-31 · UNKNOWN IRBINVIT_6cf31a88d6fd p49

Line2022-03-31
IRB InvIT Fund Annual Report 2021-22 Consolidated Statement of Cash Flows for the year ended March 31, 2022 (` in Lakhs) Particulars For the year ended March 31, 2022 For the year ended March 31, 2021 Cash flow from operating activities Profit before tax33,599.10
Adjustment to reconcile profit before tax to net cash flows: Depreciation and amortisation expenses68,072.75
Provision for resurfacing expenses4,845.11
Change in Fair value on mutual funds-199.30
Extinguishment of premium liability-1,379.35
Gain on sale of Investments (net)-233.58
Gain on sale of assets (net)0.00
Finance costs13,608.08
Interest income on fixed deposits-36.86
Operating profit before working capital changes118,275.95
Movement in working capital: Increase/(decrease) in trade payables910.30
Increase/(decrease) in provisions-14,040.43
Increase/(decrease) in other financial liabilities5,259.08
Increase/(decrease) in other liabilities56.47
Decrease/(increase) in loans1.89
Decrease/(increase) in other financial assets-8,025.66
Decrease/(increase) in other current assets225.97
Cash generated from operations102,663.57
Taxes paid (net)35.12
Net cash flow from operating activities102,698.69
Cash flows from investing activities Purchase of intangible assets-134.03
Proceeds from sale of intangible assets7.62
Sale/( purchase) of current investments (net)-5,221.83
Increase in balance with Escrow bank-29,638.13
Acquisition / Redemption of bank deposits (having original maturity of more than three months) (net)-2,808.67
Interest received33.25
Net cash flow (used in) investing activities-37,761.79
Cash flows from financing activities Repayment of unit capital to the unit holders-20,898.00
Distribution to unitholders-30,766.50
Repayment of non-current borrowings-5,425.00
Finance costs paid-10,850.98
Net cash flows used in financing activities-67,940.48
Net increase/(decrease) in cash and cash equivalents (A+B+C)-3,003.58
Cash and cash equivalents at the beginning of the year4,436.01
Cash and cash equivalents at the end of the year (refer note 9)1,432.43
Components of cash and cash equivalents Balances with scheduled banks:0.00
Escrow accounts1,114.11
Current accounts253.52
Cash on hand64.80
Total Cash and Cash Equivalents (refer note 9)1,432.43

BS · UNSTATED · 2022-03-31 · UNKNOWN IRBINVIT_6cf31a88d6fd p97

Line2022-03-31
IRB InvIT Fund Annual Report 2021-22 Balance Sheet as at March 31, 2022 (` in Lakhs) Particulars Note No. As at March 31, 2022 As at March 31, 2021 I ASSETS-1.00
Non-current assets Financial assets i) Investments4.10
ii) Loans4.20
Total non-current assets587,947.97
(2) Current assets Financial assets i) Investments5.10
ii) Cash and cash equivalents5.20
iii) Bank balance other than (ii) above5.30
iv) Loans5.40
v) Other financial assets5.50
Current tax assets (net)2.19
Other current assets0.27
Total current assets78,858.95
TOTAL ASSETS666,806.92
II EQUITY AND LIABILITIES Equity Unit capital510,259.60
Other equity14,532.86
Total unit holder's equity524,792.46
Non-current liabilities Financial liabilities Borrowings135,834.03
Total non- current liabilities135,834.03
(2) Current liabilities Financial liabilities i) Borrowings11.10
ii) Trade payables11.20
a) total outstanding dues of micro enterprises and small enterprises9.43
b) total outstanding dues of creditors other than micro enterprises and small enterprises662.36
iii) Other financial liabilities11.30
Other liabilities35.36
Total current liabilities6,180.43
Total liabilities142,014.46
TOTAL EQUITY AND LIABILITIES666,806.92

PL · UNSTATED · 2022-03-31 · UNKNOWN IRBINVIT_6cf31a88d6fd p98

Line2022-03-31
Annual Report 2021-22 Corporate Overview 01-09 Statutory Reports 11-38 Financial Statements 39-125 Statement of Profit and Loss for the year ended March 31, 2022 (` in Lakhs) Particulars Note No. For the year ended March 31, 2022 For the year ended March 31, 2021 Income Revenue from operations54,455.82
Other income312.22
TOTAL INCOME54,768.04
Expenses Finance costs11,103.00
Investment Manager fees1,278.15
Annual listing fees60.81
Trustee fees29.50
Other expenses76.47
Impairment of investment in subsidiaries6,918.56
TOTAL EXPENSES19,466.49
Profit before tax35,301.55
Tax expenses Current tax0.00
Deferred tax0.00
TOTAL TAX EXPENSES0.00
Profit for the year (A)35,301.55
Other comprehensive income / (loss) for the year (net of tax) (B)0.00
Total comprehensive loss for the year, net of tax : (A+B)35,301.55
Earnings per unit Basic6.08
Diluted6.08

CF · UNSTATED · 2022-03-31 · UNKNOWN IRBINVIT_6cf31a88d6fd p99

Line2022-03-31
IRB InvIT Fund Annual Report 2021-22 Statement of Cash Flows for the year ended March 31, 2022 (` in Lakhs) Particulars For the year ended March 31, 2022 For the year ended March 31, 2021 A. Cash flow from operating activities Profit before tax35,301.55
Adjustments to reconcile profit before tax to net cash flows: Finance costs11,103.00
impairment loss6,918.56
Change in Fair value on investments-199.51
Profit on sale of investments-112.28
Interest income on - Fixed deposits0.00
Transaction cost on loan given29.90
Operating profit/(loss) before working capital changes53,041.22
Movement in working capital: Decrease/(increase) in others financial assets-13,171.08
Decrease/(increase) in other assets0.01
Increase/(decrease) in trade payables509.00
Increase/(decrease) in other financial liabilities4.23
Increase/(decrease) in other current liabilities24.43
Cash generated from/(used in) operations40,407.81
Direct taxes paid (net of refunds)5.13
Net cash flows from/(used in) operating activities40,412.94
B. Cash flows from investing activities Purchase of units of mutual fund-53,706.77
Proceeds on sales of units of mutual fund47,213.70
Long term loan given to subsidiaries0.00
Short term loan given to subsidiaries-46,063.00
Repayment of long term loan given to subsidiaries31,022.75
Repayment of short loan given to subsidiaries45,942.00
Bank earmarked balance-4.23
Interest received on fixed deposit0.00
Net cash flows from/(used in) investing activities24,404.45
C. Cash flow from financing activities Other Equity Repayment of unit capital to the unit holders-20,898.00
Distribution to unit holders-30,766.50
Repayment of long term borrowings-5,425.00
Finance cost paid-10,949.76
Net cash flows from/(used in) financing activities-68,039.26
Net increase/(decrease) in cash and cash equivalents (A+B+C)-3,221.87
Cash and cash equivalents at the beginning of the year3,538.39
Cash and cash equivalents at the end of the year (refer 5.2)316.52

PL · CONSOLIDATED · 2019-03-31, 2018-03-31 · UNKNOWN IRBINVIT_e4b8bd004f7c p49

Line2019-03-312018-03-31
Annual Report 2018-19 Corporate Overview 01-16 Financial Statements 42-120 Statutory Reports 17-41 Consolidated Statement of Profit and Loss for the year ended March 31, 2019 (` in Lakhs) Notes For the year ended March 31, 2019 For the year ended March 31, 2018 Income Revenue from operations22.00121,285.06
Other income2,055.531,314.94
Total income123,340.59100,515.78
Expenses Operating expenses2,851.976,057.66
Employee benefits expense2,524.242,026.64
Insurance and security expenses1,231.041,062.58
Trustee fees29.500.00
Annual listing fees60.810.00
Project manager fees13,937.006,790.77
Investment manager fees1,246.791,053.36
Repairs and maintenance396.43362.94
Depreciation and amortisation expenses64,054.2948,712.88
Finance costs15,908.699,924.70
Other expenses1,172.571,248.36
Total expenses103,413.3377,239.90
Profit/(loss) before tax19,927.2623,275.88
Tax expenses Current tax150.7733.61
Deferred tax0.000.00
Total tax expenses150.7733.61
Profit/(loss) after tax (A)19,776.4923,242.27
Other comprehensive income Other comprehensive income not to be reclassified to profit or loss in subsequent periods Re-measurement gains/(losses) on defined benefit plans (net of tax)-32.806.26
Other comprehensive income/(loss) for the year, net of tax (B)-32.806.26
Total comprehensive income/(loss) for the year, net of tax: (A+B)19,743.6923,248.53
Profit/(loss) for the year19,776.4923,242.27
Attributable to: Unit holders19,776.4923,242.27
Non-controlling interests0.000.00
Earnings per unit - Basic3.414.00
- Diluted3.414.00

BS · UNSTATED · 2019-03-31 · UNKNOWN IRBINVIT_e4b8bd004f7c p94

Line2019-03-31
IRB InvIT Fund Driving Vision, Delivering On Promises Balance Sheet as at March 31, 2019 (` in lakhs) Particulars Note No. As at March 31, 2019 As at March 31, 2018 I ASSETS (1) Non-current assets Financial assets4.00
i) Investments4.10
ii) Loans4.20
Total non-current assets642,721.99
(2) Current assets Financial assets i) Investments5.10
ii) Cash and cash equivalents5.20
iii) Bank balance other than (ii) above5.30
iv) Loans5.40
v) Other financial assets5.50
Current tax assets (net)29.54
Total Assets710,932.84
II EQUITY AND LIABILITIES Equity Unit capital560,763.10
Other equity-291.14
Total unit holder's equity560,471.96
(1) Non-current liabilities Financial liabilities Borrowings145,454.75
(2) Current liabilities Financial liabilities i) Trade payables10.10
a) total outstanding dues of micro enterprises and small enterprises0.00
b) total outstanding dues of creditors other than micro enterprises and small enterprises322.93
ii) Other financial liabilities10.20
Other current liabilities3.40
Total liabilities150,460.88
Total Equity and Liabilities710,932.84

PL · UNSTATED · 2019-03-31 · UNKNOWN IRBINVIT_e4b8bd004f7c p95

Line2019-03-31
Annual Report 2018-19 Corporate Overview 01-16 Financial Statements 42-120 Statutory Reports 17-41 Statement of Profit and Loss for the year ended March 31, 2019 (` in lakhs) Particulars Note No. For the year ended March 31, 2019 For the year ended March 31, 2018 Income Revenue from operations12.00
Other income1,117.14
Total Income62,843.09
Expenses Finance costs12,775.74
Investment Manager Fees1,246.79
Annual listing fee60.81
Trustee fee29.50
Other expenses140.15
Total Expenses14,252.99
Profit/(loss) before tax48,590.10
Tax expenses Current tax0.00
Deferred tax0.00
Total Tax Expenses0.00
Profit/(loss) after tax (A)48,590.10
Other comprehensive income/(loss) for the year (net of tax) (B)0.00
Total comprehensive income for the year, net of tax : (A+B)48,590.10
Earnings per unit Basic8.37
Diluted8.37
Summary of significant accounting policies See accompanying notes to the financial statements. As per our report of even date For and on behalf of IRB Infrastructure Private Limited For Suresh Surana & Associates LLP (Investment Manager of IRB InvIT Fund) Chartered Accountants Firm's Registration Number: 121750W/W-100010 Ramesh Gupta Vinod Kumar Menon Bajranglal Gupta Partner Wholetime Director Director Membership No.: 102306 DIN: 03075345 DIN: 07175777 Tushar Kawedia Urmil Shah Chief Financial Officer Company Secretary Place: Mumbai Place: Mumbai Date: May 2, 2019 Date: May 2, 2019 IRB InvIT Fund94.00
Driving Vision, Delivering On Promises Cash Flow Statement for the year ended March 31, 2019 (` in lakhs) Particulars Year ended March 31, 2019 Year ended March 31, 2018 A. Cash flow from operating activities Profit before tax48,590.10
Adjustments to reconcile profit before tax to net cash flows: Finance costs12,775.74
Fair value gain on investments-52.92
Profit on sale of investments-761.88
Interest income on - Fixed deposits-302.34
Transaction cost on loan given20.83
Operating profit/(loss) before working capital changes60,269.53
Movement in working capital: Increase/(decrease) in trade payables33.38
Increase/(decrease) in other financial liabilities-13.21
Increase/(decrease) in other current liabilities14.06
Cash generated from/(used in) operations60,303.76
Direct taxes paid (net of refunds)-29.54
Net cash flows from/(used in) operating activities60,274.22
B. Cash flows from investing activities Purchase of units of mutual fund-110,998.07
Proceeds on sales of units of mutual fund107,745.26
Investment in subsidiaries#0.00
Investment in sub debt of subsidiaries0.00
Loan given to subsidiaries-2,110.00
Transaction cost on loan0.00
Repayment of loan given to subsidiaries31,129.52
Bank deposits placed (having original maturity of more than three months)-5,000.00
Interest received on fixed deposit295.44
Net cash flows from/(used in) investing activities21,062.15
C. Cash flow from financing activities Proceeds from issuance of unit capital#-19,156.50
Unit issue expenses0.00
Distribution to unit holders-51,374.25
Proceeds from long-term borrowings0.00
Repayment of long-term borrowings-3,311.69
Transaction cost on long-term borrowings0.00
Finance cost paid-13,415.85
Net cash flows from/(used in) financing activities-87,258.29
Net increase/(decrease) in cash and cash equivalents (A+B+C)-5,921.92
Cash and cash equivalents at the beginning of the year5,926.22
Cash and cash equivalents at the end of the year (refer 5.2)4.30

BS · STANDALONE · 2024-03-31 · UNKNOWN IRBINVIT_94cc78e2083a p72

Line2024-03-31
IRB InvIT Fund Annual Report 2023-24 Standalone Balance Sheet as at March 31, 2024 (` in Lakhs) Particulars Note No. As at March 31, 2024 As at March 31, 2023 I ASSETS-1.00
Non-current assets Financial assets i) Investments4.10
ii) Loans4.20
Total non-current assets631,845.47
Current assets Financial assets i) Investments5.10
ii) Cash and cash equivalents5.20
iii) Bank balances other than (ii) above5.30
iv) Loans5.40
v) Other financial assets5.50
Current tax assets (net)3.01
Other current assets0.29
Total current assets74,440.44
TOTAL ASSETS706,285.91
I EQUITY AND LIABILITIES Equity Unit capital486,168.85
Other equity11,104.70
Total unit holders’ equity497,273.55
Non-current liabilities Financial liabilities i) Borrowings186,797.43
Total non- current liabilities186,797.43
Current liabilities Financial liabilities i) Borrowings11.10
ii) Trade payables11.20
a) Total outstanding dues of micro enterprises and small enterprises13.82
b) Total outstanding dues of creditors other than micro enterprises and small enterprises384.22
iii) Other financial liabilities11.30
Other current liabilities42.56
Total current liabilities22,214.93
Total liabilities209,012.36
TOTAL EQUITY AND LIABILITIES706,285.91
Summary of material accounting policies See accompanying notes to the standalone financial statements. As per our report of even date For and on behalf of IRB Infrastructure Private Limited For Suresh Surana & Associates LLP (Investment Manager of IRB InvIT Fund) Chartered Accountants Firm’s Registration Number: 121750W/W100010 Sd/- Ramesh Gupta Sd/- Rushabh Gandhi Sd/- Swapna Vengurlekar Partner Director & CFO Company Secretary Membership No.: 102306 DIN : 08089312 Membership No: A32376 Place: Mumbai Place : Mumbai Date : April 30, 2024 Date : April 30, 2024 Corporate Overview 01-13 Financial Statements 64-16971.00
Annual Report 2023-24 Statutory Reports 14-63 (` in Lakhs) Particulars Note No. For the year ended March 31, 2024 For the year ended March 31, 2023 Income Revenue from operations62,332.25
Other income9,115.78
TOTAL INCOME71,448.03
Expenses Finance costs17,730.33
Investment Manager fees1,180.00
Annual listing fees82.22
Trustee fees29.50
Other expenses104.88
Impairment of investment in subsidiaries23,301.10
TOTAL EXPENSES42,428.03
Profit before tax29,020.00
Tax expenses Current tax0.00
Deferred tax0.00
TOTAL TAX EXPENSES0.00
Profit for the year (A)29,020.00
Other comprehensive income Other comprehensive income to be reclassified to profit or loss in subsequent year0.00
Other comprehensive income not to be reclassified to profit or loss in subsequent year0.00
Other comprehensive income for the year (net of tax) (B)0.00
Total comprehensive income for the year, net of tax : (A+B)29,020.00
Earnings per unit (Amount in `) - Basic5.00
- Diluted5.00

CF · STANDALONE · 2024-03-31 · UNKNOWN IRBINVIT_94cc78e2083a p74

Line2024-03-31
IRB InvIT Fund Annual Report 2023-24 Standalone Statement of Cash Flows for the year ended March 31, 2024 (` in Lakhs) Particulars For year ended March 31, 2024 For year ended March 31, 2023 A. Cash flow from operating activities Profit before tax29,020.00
Adjustments to reconcile profit before tax to net cash flows: Finance costs13,628.22
Impairment of investment in subsidaries23,301.10
Change in Fair value on investments-347.65
Day one gain on fair valuation of loan from subsidiaries-8,380.43
Interest unwinding on loan4,102.11
Profit on sale of investments-357.59
Interest income on Fixed deposits-30.07
Transaction costs on loan given34.39
Operating profit/(loss) before working capital changes60,970.08
Movement in working capital: Decrease/(increase) in others financial assets-1,895.36
Decrease/(increase) in other assets-0.01
Increase/(decrease) in trade payables198.72
Increase/(decrease) in other financial liabilities1.30
Increase/(decrease) in other current liabilities7.68
Cash generated from/(used in) operations59,282.41
Direct taxes paid (net of refunds)-1.81
Net cash flows from/(used in) operating activities59,280.60
B. Cash flows from investing activities Purchase of units of mutual funds-121,449.32
Proceeds on sales of units of mutual funds124,908.21
Investment in subsidiary0.00
Long term loan given to subsidiaries-50,605.64
Short term loan given to subsidiaries-32,154.94
Repayment of long term loan given to subsidiaries19,389.25
Repayment of short loan given to subsidiaries27,151.34
Bank earmarked balance-1.30
Interest received on fixed deposits30.06
Net cash flows from/(used in) investing activities-32,732.34
C. Cash flow from financing activities Repayment of unit capital to the unit holders-5,224.50
Distribution to unit holders-41,215.50
Proceeds from long term borrowings0.00
Repayment of long term borrowings-5,521.08
Loan taken from subsidiary companies40,201.31
Finance cost paid-13,527.06
Net cash flows from/(used in) financing activities-25,286.83
Net increase/(decrease) in cash and cash equivalents (A+B+C)1,261.43
Cash and cash equivalents at the beginning of the year105.22
Cash and cash equivalents at the end of the year (refer 5.2)1,366.65
Components of cash and cash equivalents Cash on hand0.03
Balances with scheduled banks0.00
On Current Account766.95
On Escrow Account599.67
Total Cash and cash equivalents (refer note 5.2)1,366.65

BS · CONSOLIDATED · 2024-03-31 · UNKNOWN IRBINVIT_94cc78e2083a p116

Line2024-03-31
IRB InvIT Fund114.00
Annual Report 2023-24 Consolidated Balance sheet as at March 31, 2024 (` in Lakhs) Particulars Note No. As at March 31, 2024 As at March 31, 2023 ASSETS Non-current assets Property, plant and equipment102.21
Intangible assets1,046,008.31
Financial assets i) Investments0.40
ii) Other financial assets113,286.67
Total non-current assets1,159,397.59
Current assets Financial assets i) Investments13,781.33
ii) Cash and cash equivalents4,062.79
iii) Bank balances other than (ii) above7,727.46
iv) Loans0.70
v) Other financial assets65,542.97
Current tax assets (net)356.11
Other current assets6,523.62
Total current assets97,994.98
Total assets1,257,392.57
EQUITY AND LIABILITIES Equity Unit capital486,168.85
Other equity-94,669.44
Total equity391,499.41
Non-current liabilities Financial liabilities i) Borrowings293,700.23
ii) Other financial liabilities454,751.16
Provisions7,464.83
Other non-current liabilities12,434.85
Total non-current liabilities768,351.07
Current liabilities Financial liabilities i) Borrowings11,164.12
ii) Trade payables a) Total outstanding dues of micro enterprises and small enterprises19.51
b) Total outstanding dues of creditors other than micro enterprises and small enterprises1,730.65
iii) Other financial liabilities77,011.67
Other current liabilities871.58
Provisions6,729.50
Current tax Liabilities (net)15.06
Total current liabilities97,542.09
Total liabilities865,893.16
Total equity and liabilities1,257,392.57
Summary of material accounting policies See accompanying notes to the consolidated financial statements. As per our report of even date For and on behalf of IRB Infrastructure Private Limited For Suresh Surana & Associates LLP (Investment Manager of IRB InvIT Fund) Chartered Accountants Firm’s Registration Number: 121750W/W100010 Sd/- Ramesh Gupta Sd/- Rushabh Gandhi Sd/- Swapna Vengurlekar Partner Director & CFO Company Secretary Membership No.: 102306 DIN : 08089312 Membership No: A32376 Place: Mumbai Place : Mumbai Date : April 30, 2024 Date : April 30, 2024115.00
Annual Report 2023-24 Corporate Overview 01-13 Financial Statements 64-169 Statutory Reports 14-63 (` in Lakhs) Particulars Note No. For the year ended March 31, 2024 For the year ended March 31, 2023 Income Revenue from operations106,208.21
Other income2,382.16
Total income108,590.37
Expenses Operating expenses5,726.45
Project management fees7,831.00
Employee benefits expense1,647.10
Insurance and security expenses143.19
Trustee fees29.50
Annual listing fees82.22
Investment management fees1,180.00
Depreciation and amortisation expenses22,952.02
Finance costs27,220.02
Other expenses3,346.17
Total expenses70,157.67
Profit before tax38,432.70
Tax expenses Current tax (including tax adjustments related to earlier years)1,123.44
Deferred tax (MAT credit)0.00
Total tax expenses1,123.44
Profit after tax (A)37,309.26
Other comprehensive income Other comprehensive income to be reclassified to profit or loss in subsequent years0.00
Other comprehensive income not to be reclassified to profit or loss in subsequent years Re-measurement gains/ (losses) on defined benefit plans (net of tax)-3.54
Other comprehensive income/(loss) for the year, net of tax (B)-3.54
Total comprehensive income for the year, net of tax: (A+B)37,305.72
Profit for the year37,309.26
Attributable to: Unit holders37,309.26
Non-controlling interests0.00

CF · CONSOLIDATED · 2024-03-31 · UNKNOWN IRBINVIT_94cc78e2083a p118

Line2024-03-31
IRB InvIT Fund116.00
Annual Report 2023-24 Consolidated Statement of cash flows for the year ended March 31, 2024 (` in Lakhs) Particulars For year ended March 31, 2024 For year ended March 31, 2023 (A) Cash flow from operating activities Profit before tax38,432.70
Adjustment to reconcile profit before tax to net cash flows: Depreciation and amortisation expenses22,952.02
Provision for resurfacing expenses7,822.74
Change in Fair value on mutual funds-307.33
Extinguishment of premium liability0.00
Gain on sale of Investments (net)-800.51
Gain on sale of assets (net)-21.64
Finance costs26,052.24
Interest income on fixed deposits-503.64
Operating profit before working capital changes93,626.58
Movement in working capital: Increase/(decrease) in trade payables-9,008.57
Increase/(decrease) in provisions-1,500.63
Increase/(decrease) in other financial liabilities42,580.81
Increase/(decrease) in other liabilities-802.22
Decrease/(increase) in loans5.23
Decrease/(increase) in other financial assets-28,720.13
Decrease/(increase) in other current assets3,392.90
Cash generated from operations99,573.97
Taxes paid (net)-850.91
Net cash flow from operating activities98,723.06
(B) Cash flows from investing activities Purchase of intangible assets-18,600.74
Proceeds from sale of intangible assets114.43
Consideration paid to Sponsor towards acquisition of project (refer note 40)0.00
Sale/(purchase) of current investments (net)5,826.25
Increase in balance with Escrow bank0.00
Acquisition / Redemption of bank deposits (having original maturity of more than three months) (net)-6,450.40
Interest received503.64
Net cash flow (used in) investing activities-18,606.82
(C) Cash flows from financing activities Repayment of unit capital to the unit holders-5,224.50
Proceeds from non-current borrowings0.00
Distribution to unitholders-41,215.50
Repayment of non-current borrowings-10,869.23
Finance costs paid-21,069.60
Net cash flows used in financing activities-78,378.83
Net increase/(decrease) in cash and cash equivalents (A+B+C)1,737.41
Cash and cash equivalents at the beginning of the year2,325.38
Cash and cash equivalents at the end of the year (refer note 7)4,062.79
Components of cash and cash equivalents Balances with scheduled banks:0.00
Escrow accounts3,191.98
Current accounts828.64
Cash on hand42.17
Total Cash and Cash Equivalents (refer note 7)4,062.79

CF · CONSOLIDATED · 2026-03-31 · UNKNOWN IRBINVIT_194139a7eb52 p160

Line2026-03-31
Consolidated Statement of Cash Flows for the year ended March 31, 2026 (H in Million) Particulars For the year ended March 31, 2026 For the year ended March 31, 2025 (A) Cash flow from operating activities Profit before tax3,707.96
Adjustment to reconcile profit before tax to net cash flows:0.00
Depreciation and amortisation expenses3,798.57
Provision for resurfacing expenses3,124.28
Gain on sale of assets (net)-9.48
Provision for expected credit loss-6.42
Gain on sale of Investments (net)-374.09
Fair value gain on Investments-36.60
Finance costs4,641.50
Interest income on fixed deposits-233.68
Other income-313.66
Operating profit before working capital changes14,298.38
Movement in working capital: Decrease/(Increase) in trade receivable189.66
Decrease/(Increase) in loans0.16
Decrease/(Increase) in other financial assets542.50
Decrease/(Increase) in other current assets429.78
(Decrease)/Increase in trade payables-92.48
Increase/(Decrease) in other financial liabilities282.21
(Decrease)/Increase in other liabilities-53.72
(Decrease)/Increase in provisions-2,701.08
Cash generated from operations12,895.41
Taxes paid (net)-147.70
Net cash flows generated from operating activities (A)12,747.71
(B) Cash flows from investing activities Purchase of intangible assets-2,768.28
Proceeds from sale of Property, Plant and Equipment19.42
Sale/(purchase) of current investments (net)-3,021.39
Investment in bank deposits (having original maturity of more than three months) (net)-1,463.11
Interest received210.55
Acquisition of Subsidiaries (net of cash received)-89,446.37
Net cash flows used in investing activities (B)-96,469.18
(C) Cash flows from financing activities Repayment of capital to the unit holders-1,295.17
Payment of distribution to unitholders-4,871.63
Proceeds from issue of unit capital42,537.10
Proceed from the borrowing58,767.00
Repayment of borrowings-15,770.96
Transaction cost on long term borrowings-439.51
Proceeds from the issue of non-convertible debenture11,500.00
Payment towards unit issue expenses-458.76
Finance costs-4,087.76
Net cash flows generated/(used in) financing activities (C)85,880.31
Net increase/(decrease) in cash and cash equivalents (A+B+C)2,158.84
Cash and cash equivalents at the beginning of the year332.04
Cash and cash equivalents at the end of the year (refer note 8)2,490.88
Components of cash and cash equivalents Balances with scheduled banks:0.00
Escrow accounts724.22
Current accounts82.48
In deposit accounts with original maturity less than 3 months1,677.88
Cash on hand6.30
Total Cash and Cash Equivalents (refer note 8)2,490.88
Annual Report 2025-26 IRB InvIT Fund158.00

BS · CONSOLIDATED · 2023-03-31, 2022-03-31 · INR million IRBINVIT_96380a76dd0b p56

Line2023-03-312022-03-31
IRB InvIT Fund Annual Report 2022-23 Consolidated Balance Sheet as at March 31, 2023 (` in Lakhs) Notes As at March 31, 2023 As at March 31, 2022 ASSETS Non-current assets Property, plant and equipment4.00102.63
Intangible assets1,069,052.691,095,040.42
Intangible assets under development0.00142.98
Financial assets Investments0.400.40
Other financial assets116,684.680.00
Total non-current assets1,185,840.401,095,290.35
Current assets Financial assets i) Investments18,499.7421,510.86
ii) Cash and cash equivalents2,325.381,432.43
iii) Bank balances other than (ii) above1,275.7667,592.29
iv) Loans5.933.91
v) Other financial assets33,424.859,221.85
Income tax assets (net)613.54611.72
Other current assets9,916.52103.64
Total current assets66,061.72100,476.70
Total assets1,251,902.121,195,767.05
EQUITY AND LIABILITIES Equity Initial settlement amount0.100.10
Unit capital491,393.25510,259.50
Other equity-90,759.66-96,341.29
Total equity400,633.69413,918.31
Non-current liabilities Financial liabilities i) Borrowings292,935.86184,165.14
ii) Other financial liabilities487,397.96507,727.80
Provisions6,306.801,498.49
Deferred tax liabilities (net)0.0037.51
Other non-current liabilities13,236.060.00
Total non-current liabilities799,876.68693,428.94
Current liabilities Financial liabilities i) Borrowings10,867.005,425.00
ii) Trade payables a) Total outstanding dues of micro enterprises and small enterprises14.3812.83
b) Total outstanding dues of creditors other than micro enterprises and small enterprises10,744.351,981.51
iii) Other financial liabilities27,331.5879,430.16
Other current liabilities872.59270.84
Provisions1,561.851,299.46
Total current liabilities51,391.7588,419.80
Total liabilities851,268.43781,848.74
Total equity and liabilities1,251,902.121,195,767.05

CF · CONSOLIDATED · 2023-03-31 · INR million IRBINVIT_96380a76dd0b p58

Line2023-03-31
IRB InvIT Fund Annual Report 2022-23 Consolidated Statement of Cash Flows for the year ended March 31, 2023 (` in Lakhs) Particulars For the year ended March 31, 2023 For the year ended March 31, 2022 Cash flow from operating activities Profit before tax37,393.86
Adjustment to reconcile profit before tax to net cash flows: Depreciation and amortisation expenses26,132.60
Provision for resurfacing expenses7,039.39
Change in Fair value on mutual funds-303.11
Extinguishment of premium liability-187.42
Gain on sale of Investments (net)-897.36
Finance costs18,634.73
Interest income on fixed deposits-33.69
Operating profit before working capital changes87,779.00
Movement in working capital: Increase/(decrease) in trade payables8,764.38
Increase/(decrease) in provisions-1,998.07
Increase/(decrease) in other financial liabilities-8,720.41
Increase/(decrease) in other liabilities-614.43
Decrease/(increase) in loans-2.02
Decrease/(increase) in other financial assets-5,705.86
Decrease/(increase) in other current assets1,503.00
Cash generated from operations81,005.59
Taxes paid (net)-94.26
Net cash flow from operating activities80,911.33
Cash flows from investing activities Purchase of intangible assets-64,839.65
Proceeds from sale of intangible assets0.00
Consideration paid to Sponsor towards acquisition of project (refer note 40)-34,200.00
Sale/( purchase) of current investments (net)4,287.34
Increase in balance with Escrow bank64,701.32
Acquisition / Redemption of bank deposits (having original maturity of more than three months) (net)1,618.91
Interest received37.31
Net cash flow (used in) investing activities-28,394.77
Cash flows from financing activities Repayment of unit capital to the unit holders-18,866.25
Proceeds from non-current borrowings18,985.72
Distribution to unitholders-31,347.00
Repayment of non-current borrowings-5,425.00
Finance costs paid-14,971.08
Net cash flows used in financing activities-51,623.61
Net increase/(decrease) in cash and cash equivalents (A+B+C)892.95
Cash and cash equivalents at the beginning of the year1,432.43
Cash and cash equivalents at the end of the year (refer note 9)2,325.38
Components of cash and cash equivalents Balances with scheduled banks: - Escrow accounts2,246.04
- Current accounts43.68
Cash on hand35.66
Total Cash and Cash Equivalents (refer note 9)2,325.38

BS · STANDALONE · 2023-03-31 · INR million IRBINVIT_96380a76dd0b p110

Line2023-03-31
IRB InvIT Fund108.00
Annual Report 2022-23 Standalone Balance Sheet as at March 31, 2023 (` in Lakhs) Particulars Note No. As at March 31, 2023 As at March 31, 2022 I ASSETS-1.00
Non-current assets Financial assets i) Investments4.10
ii) Loans4.20
Total non-current assets624,332.78
(2) Current assets Financial assets i) Investments5.10
ii) Cash and cash equivalents5.20
iii) Bank balance other than (ii) above5.30
iv) Loans5.40
v) Other financial assets5.50
Current tax assets (net)1.20
Other current assets0.28
Total current assets68,662.34
TOTAL ASSETS692,995.12
II EQUITY AND LIABILITIES Equity Unit capital491,393.35
Other equity23,300.20
Total unit holder's equity514,693.55
Non-current liabilities Financial liabilities Borrowings172,514.52
Total non- current liabilities172,514.52
(2) Current liabilities Financial liabilities i) Borrowings11.10
ii) Trade payables11.20
a) total outstanding dues of micro enterprises and small enterprises9.37
b) total outstanding dues of creditors other than micro enterprises and small enterprises189.95
iii) Other financial liabilities11.30
Other liabilities34.88
Total current liabilities5,787.06
Total liabilities178,301.58
TOTAL EQUITY AND LIABILITIES692,995.12

Rejected statements

StatementScopeColumnsReasonSource
NDCFCONSOLIDATEDNO_TOTALSIRBINVIT_3fc5ac51e3bb p19
BSSTANDALONE2025-03-31NO_TOTAL_ASSETSIRBINVIT_3fc5ac51e3bb p103
CFSTANDALONE2025-03-31NO_TOTALSIRBINVIT_3fc5ac51e3bb p106
TRUNSTATED2025-03-31, 2024-03-31TOTAL_DOES_NOT_TIE:A+B!=CIRBINVIT_3fc5ac51e3bb p109
CFCONSOLIDATED2025-03-31NO_TOTALSIRBINVIT_3fc5ac51e3bb p156
NAVCONSOLIDATED2025-03-31, 2024-03-31NO_TOTALSIRBINVIT_3fc5ac51e3bb p158
NDCFUNSTATEDNO_TOTALSIRBINVIT_3fc5ac51e3bb p159
NDCFUNSTATEDNO_TOTALSIRBINVIT_3fc5ac51e3bb p161
NDCFUNSTATEDNO_TOTALSIRBINVIT_3fc5ac51e3bb p162
NDCFUNSTATEDNO_TOTALSIRBINVIT_3fc5ac51e3bb p163
NDCFUNSTATEDNO_TOTALSIRBINVIT_3fc5ac51e3bb p164
NDCFUNSTATEDNO_TOTALSIRBINVIT_3fc5ac51e3bb p165
NDCFUNSTATEDNO_TOTALSIRBINVIT_3fc5ac51e3bb p166
NDCFUNSTATEDNO_TOTALSIRBINVIT_3fc5ac51e3bb p167
NDCFUNSTATEDNO_TOTALSIRBINVIT_3fc5ac51e3bb p168
NDCFUNSTATED2024-03-31TOTAL_DOES_NOT_TIE:A-B!=NDCFIRBINVIT_3fc5ac51e3bb p169
NDCFUNSTATED2024-03-31NO_TOTALSIRBINVIT_3fc5ac51e3bb p170
NDCFUNSTATED2024-03-31NO_TOTALSIRBINVIT_3fc5ac51e3bb p171
NDCFUNSTATED2024-03-31NO_TOTALSIRBINVIT_3fc5ac51e3bb p172
NDCFUNSTATED2024-03-31, 2023-03-31NO_TOTALSIRBINVIT_3fc5ac51e3bb p173
NDCFCONSOLIDATEDNO_TOTALSIRBINVIT_1d899a54e297 p12
CFCONSOLIDATED2024-03-31, 2022-03-31, 2023-03-31NO_TOTALSIRBINVIT_1d899a54e297 p120
NAVCONSOLIDATED2024-03-31, 2023-03-31NO_TOTALSIRBINVIT_1d899a54e297 p122
NDCFUNSTATEDTOTAL_DOES_NOT_TIE:A-B!=NDCFIRBINVIT_1d899a54e297 p123
NDCFUNSTATED2024-03-31, 2023-03-31NO_TOTALSIRBINVIT_1d899a54e297 p124
NDCFUNSTATED2024-03-31, 2023-03-31NO_TOTALSIRBINVIT_1d899a54e297 p125
NDCFUNSTATED2024-03-31, 2023-03-31NO_TOTALSIRBINVIT_1d899a54e297 p126
NDCFUNSTATED2024-03-31, 2023-03-31NO_TOTALSIRBINVIT_1d899a54e297 p127
NDCFSTANDALONETOTAL_DOES_NOT_TIE:A-B!=NDCFIRBINVIT_357432ed71a0 p31
TRCONSOLIDATEDNO_TOTALSIRBINVIT_357432ed71a0 p45
PLUNSTATED2021-03-31, 2020-03-31NO_TOTALSIRBINVIT_357432ed71a0 p50
NAVUNSTATED2021-03-31, 2020-03-31NO_TOTALSIRBINVIT_357432ed71a0 p54
NDCFUNSTATEDNO_TOTALSIRBINVIT_357432ed71a0 p56
NDCFUNSTATEDNO_TOTALSIRBINVIT_357432ed71a0 p57
NDCFUNSTATEDNO_TOTALSIRBINVIT_357432ed71a0 p58
NDCFUNSTATEDNO_TOTALSIRBINVIT_357432ed71a0 p59
NDCFUNSTATEDNO_TOTALSIRBINVIT_357432ed71a0 p60
NDCFUNSTATED2021-03-31NO_TOTALSIRBINVIT_357432ed71a0 p61
NDCFUNSTATED2021-03-31NO_TOTALSIRBINVIT_357432ed71a0 p62
TRSTANDALONENO_TOTALSIRBINVIT_357432ed71a0 p105
BSUNSTATED2021-03-31NO_TOTAL_ASSETSIRBINVIT_357432ed71a0 p110
PLUNSTATEDNO_TOTALSIRBINVIT_357432ed71a0 p111
NDCFUNSTATEDTOTAL_DOES_NOT_TIE:A-B!=NDCFIRBINVIT_357432ed71a0 p116
NDCFUNSTATEDTOTAL_DOES_NOT_TIE:A-B!=NDCFIRBINVIT_1f4b76331616 p40
BSCONSOLIDATED2019-03-31, 2018-03-31NO_TOTAL_ASSETSIRBINVIT_1f4b76331616 p49
CFCONSOLIDATED2019-03-31TOTAL_DOES_NOT_TIE:opening+flows!=closingIRBINVIT_1f4b76331616 p51
CFCONSOLIDATED2019-03-31NO_TOTALSIRBINVIT_1f4b76331616 p52
NAVCONSOLIDATED2019-03-31, 2018-03-31NO_TOTALSIRBINVIT_1f4b76331616 p53
NDCFUNSTATEDTOTAL_DOES_NOT_TIE:A-B!=NDCFIRBINVIT_1f4b76331616 p54
NDCFUNSTATEDNO_TOTALSIRBINVIT_1f4b76331616 p55
NDCFUNSTATEDNO_TOTALSIRBINVIT_1f4b76331616 p56
NDCFUNSTATEDTOTAL_DOES_NOT_TIE:A-B!=NDCFIRBINVIT_1f4b76331616 p100
CFCONSOLIDATED2020-03-31NO_TOTALSIRBINVIT_4abd117a4b19 p53
NAVCONSOLIDATED2020-03-31, 2019-03-31NO_TOTALSIRBINVIT_4abd117a4b19 p54
NDCFUNSTATEDTOTAL_DOES_NOT_TIE:A-B!=NDCFIRBINVIT_4abd117a4b19 p55
NDCFUNSTATED2020-03-31, 2019-03-31NO_TOTALSIRBINVIT_4abd117a4b19 p56
NDCFUNSTATEDNO_TOTALSIRBINVIT_4abd117a4b19 p57
NDCFUNSTATEDTOTAL_DOES_NOT_TIE:A-B!=NDCFIRBINVIT_4abd117a4b19 p103
NAVCONSOLIDATED2022-03-31NO_TOTALSIRBINVIT_6cf31a88d6fd p16
NDCFUNSTATEDTOTAL_DOES_NOT_TIE:A-B!=NDCFIRBINVIT_6cf31a88d6fd p37
TRCONSOLIDATEDNO_TOTALSIRBINVIT_6cf31a88d6fd p44
CFCONSOLIDATED2022-03-31NO_TOTALSIRBINVIT_6cf31a88d6fd p50
NAVCONSOLIDATED2022-03-31, 2021-03-31NO_TOTALSIRBINVIT_6cf31a88d6fd p52
NDCFUNSTATEDTOTAL_DOES_NOT_TIE:A-B!=NDCFIRBINVIT_6cf31a88d6fd p53
NDCFUNSTATED2022-03-31, 2021-03-31NO_TOTALSIRBINVIT_6cf31a88d6fd p54
NDCFUNSTATED2022-03-31, 2021-03-31NO_TOTALSIRBINVIT_6cf31a88d6fd p55
NDCFUNSTATEDTOTAL_DOES_NOT_TIE:A-B!=NDCFIRBINVIT_e4b8bd004f7c p39
BSCONSOLIDATED2019-03-31, 2018-03-31NO_TOTAL_ASSETSIRBINVIT_e4b8bd004f7c p48
CFCONSOLIDATED2019-03-31TOTAL_DOES_NOT_TIE:opening+flows!=closingIRBINVIT_e4b8bd004f7c p50
CFCONSOLIDATED2019-03-31NO_TOTALSIRBINVIT_e4b8bd004f7c p51
NAVCONSOLIDATED2019-03-31, 2018-03-31NO_TOTALSIRBINVIT_e4b8bd004f7c p52
NDCFUNSTATEDTOTAL_DOES_NOT_TIE:A-B!=NDCFIRBINVIT_e4b8bd004f7c p53
NDCFUNSTATEDNO_TOTALSIRBINVIT_e4b8bd004f7c p54
NDCFUNSTATEDNO_TOTALSIRBINVIT_e4b8bd004f7c p55
NDCFUNSTATEDTOTAL_DOES_NOT_TIE:A-B!=NDCFIRBINVIT_e4b8bd004f7c p99
NDCFCONSOLIDATEDNO_TOTALSIRBINVIT_94cc78e2083a p11
CFCONSOLIDATED2024-03-31, 2022-03-31, 2023-03-31NO_TOTALSIRBINVIT_94cc78e2083a p119
NAVCONSOLIDATED2024-03-31, 2023-03-31NO_TOTALSIRBINVIT_94cc78e2083a p121
NDCFUNSTATEDTOTAL_DOES_NOT_TIE:A-B!=NDCFIRBINVIT_94cc78e2083a p122
NDCFUNSTATED2024-03-31, 2023-03-31NO_TOTALSIRBINVIT_94cc78e2083a p123

No accepted Statement of Net Assets at Fair Value on disk for this trust.

Property/project-wise fair values: not extracted in this release; 16 valuation report(s) on disk.

Distributions

Period endDPU ₹BasisRecord datePayment dateTotal (₹ mn)Source
2019-06-303.00STATED_NO_PERIOD_IN_SENTENCE_COMPONENTS_DO_NOT_SUM2019-08-122019-08-12not statedopen PDF at page
2019-09-302.50STATED_NO_PERIOD_IN_SENTENCE2019-11-082019-11-08not statedopen PDF at page
2020-09-302.00STATED_NO_PERIOD_IN_SENTENCE2020-11-132020-11-13not statedopen PDF at page
2021-06-301.80STATED_NO_PERIOD_IN_SENTENCE2021-08-212021-08-21not statedopen PDF at page
2022-06-302.00STATED_NO_PERIOD_IN_SENTENCE——not statedopen PDF at page
2022-09-302.05STATED_NO_PERIOD_IN_SENTENCE2022-10-312022-10-31not statedopen PDF at page
2023-06-302.00STATED_NO_PERIOD_IN_SENTENCE2023-08-182023-08-18not statedopen PDF at page
2024-06-302.00STATED_NO_PERIOD_IN_SENTENCE2024-08-102024-08-10not statedopen PDF at page
2024-09-302.00STATED_NO_PERIOD_IN_SENTENCE2024-11-082024-11-08not statedopen PDF at page
2025-06-302.00STATED_NO_PERIOD_IN_SENTENCE2025-07-312025-07-31not statedopen PDF at page
2025-09-301.50STATED_NO_PERIOD_IN_SENTENCE2025-11-252025-11-25not statedopen PDF at page
2025-12-311.50STATED_NO_PERIOD_IN_SENTENCE2026-02-232026-02-23not statedopen PDF at page
2026-06-301.62STATED_NO_PERIOD_IN_SENTENCE2026-08-042026-08-04not statedopen PDF at page

Assets

Project/property tables (concession length, remaining life, availability, MW) are not extracted in this release; 16 valuation reports and 3 decks are on disk under Documents.

Earnings calls

2 usable call document(s); 3 document(s) on file are not transcripts.

KindFiling dateFile
TRANSCRIPT—IR_Transcript-of-3rd-AGM-of-IRB-InvIT-Fu
TRANSCRIPT—IR_Transcript-of-4th-AGM-of-InvIT-for-FY
UNRESOLVED—IR_Transcript-of-5th-AGM-of-InvIT-for-FY
UNRESOLVED—IR_Transcript-of-AGM-of-IRB-InvIT-Fund.p
UNRESOLVED—IR_Transcript-of-AM-of-IRB-InvIT-Fund.pd

Debt

Borrowings schedule not extracted in this release; the balance sheet lines above carry total borrowings where a statement was accepted.

Unitholding

28 unitholding filings on disk (not parsed in this release).

Documents

ClassKindFiling dateFileSHA-256
ANNUAL_REPORT—1317a95b-18bd-4499-bca8-4fe921451cf3.pdf1f4b763316160e86…
ANNUAL_REPORT—313e5018-38bc-4985-afdd-46c0bc1d3c19.pdf4abd117a4b196365…
ANNUAL_REPORT—6d49e7f7-0220-4b74-bcbe-b621cdc52289.pdf6cf31a88d6fdbee0…
ANNUAL_REPORT—a635bb9d-524b-4663-90af-8cda236f4bbd.pdf9940bc96cfb90397…
ANNUAL_REPORT—IR_3.-Part-C-For-disclosure-in-the-Annuab57189a041b9d0ef…
ANNUAL_REPORT—IR_5.-Part-E-Trend-of-annual-disposal-ofbada4b79efe9aa7a…
ANNUAL_REPORT—IR_Annual-Report-2018-19.pdfe4b8bd004f7c6b31…
ANNUAL_REPORT—IR_Annual-Report-–-2023-24.pdf94cc78e2083abf2c…
ANNUAL_REPORT—IR_Annual-Report-–-2025-26.pdf194139a7eb523ed2…
ANNUAL_REPORT—IR_Annual_Report–2022-23.pdf96380a76dd0bda5d…
ANNUAL_REPORT—IR_IRB-AR-2018-Full-PDF-Lowres.pdf3b6ded14429ac6c0…
ANNUAL_REPORT—IR_IRB-InvIT-Annual-Report-2020-21.pdfe8697afa1e302bb1…
ANNUAL_REPORT—IR_IRB-InvIT-AR-2024-25.pdf5b8eed8daf595a82…
ANNUAL_REPORT—IR_Notice-of-7th-Annual-Meeting.pdf9734859ad741318d…
ANNUAL_REPORT—IR_Notice-of-9th-Annual-Meeting.pdf4e65f83a021a0d13…
CONCALL_TRANSCRIPTTRANSCRIPT—IR_Transcript-of-3rd-AGM-of-IRB-InvIT-Fu194ffe463b34aa02…
CONCALL_TRANSCRIPTTRANSCRIPT—IR_Transcript-of-4th-AGM-of-InvIT-for-FYee9f564be7949fe8…
CONCALL_TRANSCRIPTUNRESOLVED—IR_Transcript-of-5th-AGM-of-InvIT-for-FY934017be0a39e679…
CONCALL_TRANSCRIPTUNRESOLVED—IR_Transcript-of-AGM-of-IRB-InvIT-Fund.p54567facdfb9d363…
CONCALL_TRANSCRIPTUNRESOLVED—IR_Transcript-of-AM-of-IRB-InvIT-Fund.pd29958905cc7acb19…
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