Outcome of the Meeting of the Board of Directors held on July 30, 2026

July 30, 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, Ref.: Scrip Code: 532947, Symbol: IRB Subject: Outcome of the Meeting of the Board of Directors held on July 30, 2026 Please note that the Board of Directors of the Company (the “Board”) at its meeting held today i.e. July 30, 2026, has inter-alia, approved the following: 1. Consolidated & Standalone Unaudited Financial Results for the quarter ended June 30, 2026. A copy of the results along with the Limited Review Report is enclosed herewith. 2. Declared Interim dividend of Re.0.05/- per equity share of face value of Re.1/- each (@ 5% of face value of share) for financial year 2026-27. The record date for the purpose of payment of dividend is August 5, 2026. The Interim dividend shall be paid / dispatched to the eligible shareholders on or before August 28, 2026. The Board Meeting commenced at 12:15 pm and concluded at 1:15 pm. You are requested to kindly take note of the same. For IRB Infrastructure Developers Limited Mehul Patel Company Secretary MSKA & Associates LLP HO 602, Floor 6, Raheja Titanium (Formerly known as MS KA & 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 results of IRB Infrastructure Developers Limited for the quarter pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of IRB Infrastructure Developers Limited 1. We have reviewed the accompanying Statement of consolidated unaudited financial results of IRB Infrastructure Developers Limited (hereinafter referred to as 'the Holding Company') and and its subsidiaries (the Holding Company and its subsidiaries together referred to as the 'Group') for the quarter ended June 30, 2026 ('the Statement') attached herewith, being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ('the Regulations'). 2. This Statement, which is the responsibility of the Holding Company's Management and approved by the Holding Company'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 Section 133 of the Companies Act, 2013 ('the Act') read with relevant rules issued thereunder ('Ind AS 34') and other recognised accounting principles generally accepted in India and is in compliance with the 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 persons 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 specified under section 143(10) of the Act 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 circular issued by the Securities and Exchange Board of India under Regulation 33 (8) of the Regulations, to the extent applicable. 4. This Statement includes the results of the Holding Company and the entities stated in Annexure 1. 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 6 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 and other recognised accounting principles generally accepted in India has not disclosed the information required to be disclosed in terms of the Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 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 Kechi I Kolkata I Pune www.mska.in MSKA & Associates LLP (Formerly known as MS KA & Associates) Chartered Accountants 6. We did not review the interim financial information of nineteen subsidiaries included in the Statement, whose interim financial information, before giving effect to the consolidation adjustments, reflects total revenues of Rs. 18, 155 million, total net profit after tax of Rs. 330 million and total comprehensive income of Rs. 341 million for the quarter ended June 30, 2026, as considered in the Statement. These interim financial information have been reviewed by other auditors whose reports have been furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries, is based solely on the report of the other auditors and the procedures performed by us as stated in paragraph 3 above. Our conclusion is not modified in respect of the above matter with respect to our reliance on the work done by and report of the other auditors. For MS KA & Associates LLP (Formerly known as MS KA & Associates) Chartered Accountants ICAI Firm Registration No.105047W /W101187 \ ' .. ,f, Nitin Tiwari Partner ,,,;, Membership No.: 118894 UDIN: 26l18~q4 UTX~Rt321bl ~ , --!::~?d"A'e,c,. },, .. ..... .,,- Place: Mumbai Date: July 30, 2026 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 Mumbai I Pune www.mska.in MSKA 8: Associates LLP (Formerly known as MS KA & Associates) Chartered Accountants Annexure 1 List of subsidiaries included in the consolidated unaudited financial results of the Group: Sr. Relationship with No Name Of Entity Holding Company 1 IRB Ahmedabad Vadodara Super Express Tollway Private Limited Subsidiary 2 Modern Road Makers Private Limited Subsidiary 3 Mhaiskar Infrastructure Private Limited Subsidiary 4 Ideal Road Builders Private Limited Subsidiary IRB Infra Industries Private Limited (Formerly known as IRB Kolhapur 5 Subsidiary Integrated Road Development Company Private Limited) 6 IRB Goa Tollway Private Limited Subsidiary 7 ATR Infrastructure Private Limited Subsidiary 8 IRB Sindhudurg Airport Private Limited Subsidiary 9 Aryan Toll Road Private Limited Subsidiary 10 Aryan Infrastructure Investments Private Limited Subsidiary 11 Thane Ghodbunder Toll Road Private Limited Subsidiary 12 IRB MP Expressway Private Limited Subsidiary 13 Aryan Hospitality Private Limited Subsidiary 14 IRB Infrastructure Private Limited Subsidiary 15 MRM Mining Private Limited Subsidiary 16 GE1 Expressway Private Limited Subsidiary 17 IRB PS Highway Private Limited Subsidiary 18 Pathankot Mandi Highway Private Limited Subsidiary 19 Chittom· Thachur Highway Private Limited Subsidiary 20 VM7 Expressway Private Limited (up to November 30, 2025) Subsidiary - t [Showing first 8,000 characters — download PDF for full document]