IRB Invit Fund has informed the Exchange regarding Disclosure of material issue

October 29, 2026 Corporate Relationship Department, Listing Department, BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers Exchange Plaza, C-1 Block G Dalal Street, Mumbai 400 001 Bandra Kurla Complex, Bandra (E), Mumbai 400 051 Dear Sir / Madam, Re.: Scrip Code: 540526; Symbol: IRBINVIT Sub.: Outcome of the Meeting of the Board of Directors of Investment Manager held on October 29, 2026 Please note that the Board of Directors of the Investment Manager of IRB InvIT Fund (“the Trust”) at its meeting held on Thursday, October 29, 2026, has approved the following: 1. Approved Unaudited Consolidated & Standalone Financial information of the Trust for the quarter and half year ended September 30, 2026. A copy of the financial information along with the Limited Review reports is enclosed herewith. Please refer website https://www.irbinvit.co.in/corporate-presentations-transcripts/ for a copy of Corporate Presentation under Investor Relation Section of the website of the Trust. 2. Declared 2nd Distribution of Rs. 1.625/- per Unit, for the financial year 2026-27. The distribution will be paid as Rs. 1.475/- per Unit as Interest, Re. 0.15/- per unit as return of capital subject to applicable taxes, if any. Please note that November 3, 2026, has been fixed as the Record Date for the purpose of Payment of this Distribution and it will be paid / dispatched to the eligible Unitholders on or before November 11, 2026. 3. Valuation Report dated October 29, 2026, issued by KPMG Valuation Services LLP (IBBI Reg. No. IBBI/RV-E/06/2020/115) as on September 30, 2026. Please note that pursuant to Regulation 10 of SEBI (Infrastructure Investment Trusts) Regulation, 2014 read along with SEBI Master Circular SEBI/HO/DDHS-PoD-2/P/CIR/2025/102 dated July 11, 2025, as amended, the Net Asset Value (NAV) of the units of IRB InvIT Fund as on September 30, 2026, is as follows: Sr. No. Particulars Amount in millions A Assets 2,41,112.76 B Liabilities 1,16,375.28 C Net Assets 1,24,737.48 Outstanding units 1,653.06 NAV at Fair value per Unit (INR) 75.46 The meeting commenced at 12.45 p.m. and concluded at 2.40 p.m. You are requested to take note of the same. For IRB Infrastructure Private Limited (Investment Manager to IRB InvIT Fund) Swapna Arya Company Secretary & Compliance Officer Encl.: As above IDBI Trusteeship Services Limited Ground Floor, Universal Insurance Bldg, Sir Phirozshah Mehta Rd., Fort Mumbai 400 001 MS KA Et Associates LLP HO 602, Floor 6, Raheja Titanium (Formerly known as M S K A &. Associates) Western Express Highway, Geetanjali Railway Colony, Ram Nagar, Goregaon (E) Chartered Accountants Mumbai 400063, INDIA Tel: +91 22 6974 0200 Independent Auditor's Review Report on consolidated unaudited financial information of IRB lnvlT Fund for the quarter and year to date pursuant to the Securities and Exchange Board of India (Infrastructure Investment Trusts) Regulations, 2014, as amended, including any guidelines circular issued thereunder. The Board of Directors IRB Infrastructure Private Limited (Acting in capacity as the Investment Manager of IRB lnvlT Fund) 1. We have reviewed the accompanying Statement of consolidated unaudited financial information of IRB lnvlT Fund (hereinafter referred to as 'the Trust') and its subsidiaries, (the Trust and its subsidiaries together referred to as the 'Group') for the quarter ended September 30, 2026 and the year to date results for the period from April 1, 2026 to September 30, 2026. ('the Statement') attached herewith, being submitted by the Investment Manager of the Trust pursuant to the requirements of Securities and Exchange Board Of India (Infrastructure Investment Trusts) Regulations, 2014, as amended, including any guidelines and circulars issued thereunder (together known as 'lnvlT Regulations'). 2. This Statement, which is the responsibility of the Investment Manager and approved by the Investment Manager's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 'Interim Financial Reporting' prescribed under Companies (Indian Accounting Standards) Rules, 2015 read with the relevant rules issued thereunder ('Ind AS 34') to the extent not inconsistent with lnvlT Regulations and other recognised accounting principles generally accepted in India read with lnvlT Regulations. Our responsibility is to express a conclusion on the Statement based on our 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. A review of interim financial information consists of making inquiries, primarily of Investment Manager's personnel responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the Regulation 13(2)(e) of the lnvlT Regulations, as amended, to the extent applicable. Registered Office: 602, Raheja Titanium, Western Express Highway, Goregaon (East), Mumbai-400063, Maharashtra, India Tel: +91 22 6974 0200 I LLPIN: ACT-3789 Ahmedabad I Bengaluru I Chandigarh I Chennai I Coimbatore I Goa I Gurugram I Hyderabad I Kochi I Kolkata I Pune www.mska.in MSKA & Associates LLP (Formerly known as MS KA & Associates) Chartered Accountants 4. This Statement includes the results of the Trust and the following entities: Sr. No Name of the Entity Relationship with Trust 1 IRB Surat Dahisar Tollway Limited Subsidiary 2 IDAA Infrastructure Limited Subsidiary 3 IRB Talegaon Amravati Tollway Limited Subsidiary 4 IRB Jaipur Deoli Tollway Limited Subsidiary 5 M. V. R. Infrastructure and Tollways Limited Subsidiary 6 IRB Tumkar Chitradurga Tollway Limited Subsidiary 7 IRB Pathankot Amritsar Toll Road Limited Subsidiary 8 VK1 Expressway Limited Subsidiary 9 Kishangarh Gulabpura Tollway Limited (w.e. f. November 1, 2025) Subsidiary 10 IRB Hapur Moradabad Tollway Limited (w.e. f. November 1, 2025) Subsidiary 11 Kaithal Tollway Limited (w.e. f. November 1, 2025) Subsidiary 12 VM7 Expresswav Private Limited (w.e. f. December 1, 2025) Subsidiary 13 Solapur Yedeshi Tollway Limited (acquired on September 30, 2026) Subsidiary 14 CG Tollway Limited (acquired on September 30, 2026) Subsidiary 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of the other auditors referred to in paragraph 7 below, 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 34 to the extent not inconsistent with lnvlT Regulations (as explained in the Emphasis of Matter paragraph 6 below) and other recognised accounting principles generally accepted in India read with lnvlT Regulations, has not disclosed the information required to be disclosed in terms of the lnvlT Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 6. We draw attention to Note 4 to the accompanying Statement which describes the rationale for presentation/classification of 'Unit Capital' as 'Equity' in accordance with the relevant SEBI lnvlT Regulations, rather than as a compound financial instrument under the applicable requirements of Ind AS 32 - Financial Instruments: Presentation. Our conclusion is not modified in respect of this matter. 7. We did not review the interim financial information thirteen subsidiaries included in th [Showing first 8,000 characters — download PDF for full document]