Indus Infra Trust has informed the Exchange regarding Disclosure of material issue

3rd November 2026 BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers Exchange Plaza, C‐1, Block G Dalal Street, Bandra‐Kurla Complex, Bandra(E) Mumbai – 400001 Mumbai - 400051 Scrip Code: 544137 Symbol: INDUSINVIT Subject: Outcome of Board Meeting of GR Highways Investment Manager Private Limited, the Investment Manager of Indus Infra Trust (“Trust”) Dear Ma’am / Sir, Pursuant to the provisions of Regulation 23(6) of the SEBI (Infrastructure Investment Trusts) Regulations, 2014 read with circulars and guidelines issued thereunder from time to time (“SEBI InvIT Regulations”), we wish to inform that, the Board of Directors of GR Highways Investment Manager Private Limited, Investment Manager of the Indus Infra Trust, in their meeting held today i.e. Tuesday, 3rd November 2026, have inter-alia considered and approved the following matters: i. Unaudited Consolidated and Standalone Financial Results (“Financial Results”) of the Trust for the quarter and half year ended 30th September 2026. ii. Distribution of INR 3.55 per unit to all Unitholders of the Trust as per details provided below: Per Unit Distribution as: Amount in INR Interest 2.50 Dividend 1.05 Total Distribution per unit 3.55 Please note that Friday, 6th November 2026, has been fixed as the Record Date for the purpose of distribution to the Unitholders which will be paid on or before Monday, 16th November 2026. Further, pursuant to Para 4.17 of the SEBI Master Circular No. SEBI/HO/DDHS-PoD- 2/P/CIR/2025/102 dated 11th July 2025, quarterly Statement of Deviation(s) in the use of proceeds from / category wise Variation(s) between projected utilization of funds made by the Trust in, the objects stated in the Offer Document is provided along with the Financial Results. Gurugram Office: Mumbai Office: SEBI Registration No: In/InvIT/22-23/0023 Seventh Fl oor, GR One Tower, Plot No. 7B, Unit No. 1111, Eleventh Floor, A Wing, INS Contact No.: +91 22 46611018, +91 124 6435000 Sector – 18, Gurugram, Haryana - 122015 Tower, G Block, BKC, Bandra East, Email: cs@indusinvit.com Mumbai, Maharashtra, - 400051 Website: www.indusinvit.com This outcome is also being made available on the website of the Trust at: https://www.indusinvit.com/investor-information.html You are requested to take the above information on your record. For Indus Infra Trust Acting through its Investment Manager GR Highways Investment Manager Private Limited Mohnish Dutta Company Secretary & Compliance Officer ICSI M. No. FCS 10411 IDBI Trusteeship Services limited Ground Floor, Universal Insurance Building Sir P.M. Road, Fort, Mumbai, Maharashtra – 400001 Encl: as above Gurugram Office: Mumbai Office: SEBI Registration No: In/InvIT/22-23/0023 Seventh Fl oor, GR One Tower, Plot No. 7B, Unit No. 1111, Eleventh Floor, A Wing, INS Contact No.: +91 22 46611018, +91 124 6435000 Sector – 18, Gurugram, Haryana - 122015 Tower, G Block, BKC, Bandra East, Email: cs@indusinvit.com Mumbai, Maharashtra, - 400051 Website: www.indusinvit.com 21st Floor, B Wing, Privilon Ambli BRT Road, Behind Iskcon Temple Off SG Highway, Ahmedabad - 380 059, India Tel: +91 79 6608 3900 Indus Infra Trust Registered office: GR One, Plot No. 7B, Sector – 18, Gurugram, Haryana - 122015, India E-mail: cs@indusinvit.com; Website: www.indusinvit.com, Tel: +91 85888 55586 SEBI Registration Number: IN/InvIT/22-23/0023 STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 30, 2026 (₹ in million except per unit data) Quarter ended Half year ended Year ended Sl. Particulars 30 September 30 June 30 September 30 September 30 September 31 March No. 2026 2026 2025 2026 2025 2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) I Revenue from operations 3 ,060.81 2,435.01 1,892.37 5,495.82 3,742.87 7,567.21 II Other income - Dividend income from subsidiaries 1 ,280.27 - 2 7.45 1 ,280.27 1 17.54 1 95.05 - Interest income on deposit with banks 7 0.36 51.84 3 1.03 1 22.20 5 9.02 1 46.65 - Interest income on income tax refund - 0.59 - 0 .59 - - - Gain on sale of investment in mutual fund at FVTPL (net) 9 4.57 12.84 1 3.00 1 07.41 2 6.31 64.15 - Fair value gains on financial instruments at FVTPL (net) 9 6.87 22.63 0 .40 1 19.50 2 .80 0.98 III Total income (I+II) 4 ,602.88 2 ,522.91 1 ,964.25 7 ,125.79 3 ,948.54 7 ,974.04 IV Expenses (a)Trustee fee 0 .39 0.38 0 .15 0 .77 0 .30 0 .83 (b)Investment management fees (refer note 1(A)) 9 3.07 76.95 4 8.61 1 70.02 9 1.74 3 08.17 (c)Impairment of non financial assets (refer note 9) 3 48.86 389.55 1 ,132.49 7 38.41 1 ,718.15 2 ,955.01 (d)Finance costs 1 ,000.67 721.72 3 83.14 1 ,722.39 7 58.48 1 ,581.82 (e)Other expenses 1 2.81 19.04 1 5.88 3 1.85 2 7.38 8 8.57 Total expenses (IV) 1 ,455.80 1 ,207.64 1 ,580.27 2 ,663.44 2 ,596.05 4 ,934.40 V Profit before tax (III-IV) 3 ,147.08 1 ,315.27 3 83.98 4 ,462.35 1 ,352.49 3 ,039.64 VI Tax expense (a)Current tax (refer note 11) 7 0.50 27.90 1 8.82 9 8.40 3 6.47 90.10 (b)Deferred tax charge 4 1.41 9.67 0 .17 5 1.08 1 .20 0.42 Total income tax expenses (VI) 1 11.91 3 7.57 1 8.99 1 49.48 3 7.67 9 0.52 VII Profit for the period / year (V-VI) 3 ,035.17 1 ,277.70 3 64.99 4 ,312.87 1 ,314.82 2 ,949.12 VIIIOther Comprehensive Income ("OCI") (a) Items that will not be reclassified to profit or loss in subsequent period / - - - - - - years (net of tax) (b) Items that will be reclassified to profit or loss in subsequent period / years - - - - - - (net of tax) Total Other Comprehensive income (net of tax) (VIII) - - - - - - IX Total Comprehensive Income for the period / year, (net of tax) (VII+VIII) 3 ,035.17 1 ,277.70 3 64.99 4 ,312.87 1 ,314.82 2 ,949.12 X Earnings per unit (₹ per unit) (not annualised for quarters and half years) (refer note 6) - Basic earnings per unit (in ₹) 4 .97 2 .74 0 .82 7 .97 2 .97 6 .66 - Diluted earnings per unit (in ₹) 4 .97 2 .74 0 .82 7 .97 2 .97 6 .66 (See accompanying notes to the unaudited standalone financial results.) Indus Infra Trust Standalone Statement of Assets and Liabilities All amounts in Rupees million unless otherwise stated As at As at As at 30 September 2026 30 September 2025 31 March 2026 (Unaudited) (Unaudited) (Audited) Assets Non-current assets (a) Financial assets (i) Investments (refer note 9) 22,686.08 11,129.27 13,103.93 (ii) Loans 91,007.92 49,048.55 65,538.50 (iii) Other financial assets - 272.93 302.06 (b) Income tax assets (net) 6.46 9.74 16.04 (c) Other assets 5.11 - 10.36 Total non-current assets 1,13,705.57 60,460.49 78,970.89 Current assets (a) Financial assets (i) Investments 7,936.32 1,843.86 240.95 (ii) Cash and cash equivalents 1,288.16 1,376.48 1,387.28 (iii) Bank balance other than (ii) above 3,252.43 0.23 840.09 (iv) Loans 6,335.51 6,008.11 2,292.22 (v) Other financial assets 1,219.92 1,441.28 1,156.11 (b) Other assets 16.18 5.43 10.33 Total current assets 20,048.52 10,675.39 5,926.98 Total assets 1,33,754.09 71,135.88 84,897.87 Equity and liabilities Equity (a) Corpus contribution 0.01 0.01 0.01 (b) Unit capital (refer note 5) 63,528.75 43,761.52 43,761.52 (c) Distribution - repayment of unit capital ( 3,394.66) ( 380.93) ( 1,576.86) (d) Other equity 7,561.78 5,310.08 5,150.47 Total unitholders' equity 67,695.88 48,690.68 47,335.14 Liabilities Non-current liabilities (a) Financial liabilities (i) Borrowings 57,944.37 20,750.41 34,486.65 (b) Deferred tax liabilities (net) 57.45 7.15 6.37 Total non-current liabilities 58,001.82 20,757.56 34,493.02 Current liabilities (a) Financial liabilities (i) Borrowings 3,873.60 1,653.24 2,395.61 (ii) Trade payables (a) Total outstanding dues of micro enterprises and small enterprises - 0.69 3.22 (b) Total outstanding dues of creditors other than micro enterprises and small enterprises 101.20 25.79 22.04 (iii) Other financial liabilities (refer note 7) 4,047.17 0.23 632.16 (b) Other liabilities 11.27 4.12 16.68 (c) Current tax liabilities (net) 23.15 3.57 - Total current liabilities 8,056.39 1,687.64 3,069.71 Total [Showing first 8,000 characters — download PDF for full document]