Digital Fibre Infrastructure Trust has informed the Exchange regarding Disclosure of material issue

November 6, 2026 BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai - 400001 Security Code: 543859 Symbol: DIGIFIBRE Dear Sirs, Sub: Outcome of the Board Meeting We wish to inform you that the Board of Directors of Infinite India Investment Management Limited, the Investment Manager of Digital Fibre Infrastructure Trust (the “Trust”), at its meeting held today, has, inter alia, approved the unaudited standalone and consolidated financial information of the Trust for the second quarter and half year ended September 30, 2026. In the above context, we are enclosing the following documents: • Copy of the unaudited standalone and consolidated financial information of the Trust, as reviewed by the Audit Committee and approved by the Board of Directors. The said financial information are also being uploaded on the website of the Trust viz., https://digitalfibreinfrastructure.com/Financial-results.html; and • Copy of the limited review report, as received from the Statutory Auditors, Deloitte Haskins & Sells LLP, on the aforesaid financial information, with an unmodified opinion. We request you to take the above on your record. Thank you. Yours truly, For Infinite India Investment Management Limited (acting in its capacity as an Investment Manager of the Trust) Jayanti Chaurasia Naita Compliance Officer Encl.: as above Axis Trustee Services Limited Deloitte Chartered Accountants One International Center, Haskins & Sells LLP Tower 3, 31st Floor, Senapati Bapat Marg Elphinstone Road (West) Mumbai -400 013 Maharashtra, India Tel: +91 22 6185 6000 Fax: +91 22 6185 4101 INDEPENDENT AUDITOR'S REVIEW REPORT ON REVIEW OF INTERIM UNAUDITED STANDALONE FINANCIAL INFORMATION The Board of Directors Infinite India Investment Management Limited (The "Investment Manager") (Acting in capacity as the Investment Manager of Digital Fibre Infrastructure Trust) 1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Information of Digital Fibre Infrastructure Trust ("the InvIT"), for the quarter and half year ended September 30, 2026 ("the Statement") being submitted by Infinite India Investment Management Limited (the "Investment Manager"), pursuant to the requirement of Securities and Exchange Board of India (Infrastructure Investment Trusts) Regulations, 2014 as amended, including any guidelines, circulars, and master circulars issued thereunder (together referred to as the "InvIT Regulations"). 2. The Investment Manager's Board of Directors, is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder, the InvIT Regulations and other accounting principles generally accepted in India. The Investment Manager's Board of Directors is also responsible for such internal control as it determines is necessary to enable the preparation of the Statement that are free from material misstatement, whether due to fraud or error. 3. Our responsibility is to express a conclusion on the Statement based on our review. 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 ("!CAI"). This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information is limited primarily to making inquiries of the personnel of the Investment Manager 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 ("SAs"), issued by the !CAI, 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 on the Statement. 4. Based on our review conducted as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in the context of the InvIT Regulations prevailing over certain Indian Accounting Standard requirements, as explained in paragraph 5 below, in accordance with the recognition and measurement principles laid down in the aforesaid Ind AS and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of InvIT Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. Regd. Office: One International Center, Tower 3, 31st floor, Senapati Ba pat Marg, Elphinstone Road (West), Mumbai-400 013, Maharashtra, India. Deloitte Haskins & Sells LLP is registered with Limited Liability having LLP identification No: AAB-8737 Deloitte Haskins & Sells LLP 5. We draw attention to Note 10 of the accompanying Statement, which describes the presentation and classification of "Unit Capital" as "Equity" rather than as a financial liability or compound instrument under the applicable requirements of Ind AS 32 - "Financial Instruments: Presentation" in order to comply with the relevant InvIT Regulations. Our conclusion on the Statement is not modified in respect of this matter. For Deloitte Haskins & Sells LLP Chartered Accountants (Firm's Registration No. 117366W/W-100018) Manoj H. Dama Partner (Membership No. 107723) UDIN: 26107723SKDRUN1812 Mumbai, November 06, 2026 Digital Fibre Infrastructure Trust Principal place of business: 9th Floor, Maker Chambers IV, 222, Nariman Point, Mumbai 400 021 Website:https://digitalfibreinfrastructure.com SEBI Registration Number: IN/InvIT/18-19/0010 STATEMENT OF UNAUDITED STANDALONE FINANCIAL INFORMATION I. UNAUDITED STANDALONE STAEMENT OF PROFIT AND LOSS FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 30, 2026 (INR in Crore) Sr. Quarter ended Half year ended Year ended Particulars September 30, June 30, September 30, September 30, September 30, March 31, 2026 2026 2025 2026 2025 2026 Unaudited Unaudited Unaudited Unaudited Unaudited Audited I INCOME AND GAINS Revenue from Operations 1,464 1 ,449 1,474 2,913 2 ,932 5,830 Total Income and Gains 1,464 1 ,449 1,474 2,913 2 ,932 5,830 II EXPENSES AND LOSSES Investment Manager Fee 0 1 0 1 1 2 Trustee Fee 0 0 0 0 0 0 Project Manager Fee 0 1 0 1 1 2 Audit Fees 0 0 0 0 0 0 Finance Costs 9 90 980 997 1,970 1 ,983 3,943 Valuation Fees 0 0 0 0 0 1 Other Expenses 0 0 0 0 0 0 Total Expenses and Losses 990 982 997 1,972 1 ,985 3,948 III Profit before Tax for the period/year (I-II) 4 74 467 477 9 41 947 1,882 IV Tax Expense - - - - - - V Profit for the period/year (III-IV) 474 467 477 941 947 1,882 VI Other Comprehensive Income - - - - - - VII Total Comprehensive Income for the period/year (V+VI) 474 467 477 941 947 1,882 VIII Earnings per unit (Not Annualised for the quarter & half year) Basic (In INR) 2.43 2.40 2.45 4.83 4.86 9 .65 Diluted (In INR) 2.43 2.40 2.45 4.83 4.86 9 .65 Note : “0” represents the amount below the denomination threshold. Digital Fibre Infrastructure Trust Principal place of business: 9th Floor, Maker Chambers IV, 222, Nariman Point, Mumbai 400 021 Website:https://digitalfibreinfrastructure.com SEBI Registration Number: IN/InvIT/18-19/0010 STATEMENT OF UNAUDITED STANDALONE FINANCIAL INFORMATION II. UNAUDITED STANDALONE STATEMENT OF ASSETS AND LIABILITIES AS AT SEPTEMBER 30, 2026 (INR in Crore) As at As at As at Particulars September 30, 2026 September 30, 2025 March 31, 2026 Unaudited Unaudited Audited ASSETS Non Current Assets Financial Assets Investments 263 2 63 263 Loans 51,156 51,587 51,587 Total Non Current Assets 51,419 51,850 5 1,850 Current Assets Financial Assets: [Showing first 8,000 characters — download PDF for full document]