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

5th August 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. Wednesday, 5th August 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 ended 30th June 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 2.38 Return of Capital 1.17 Total Distribution per unit 3.55 Please note that Monday, 10th August 2026, has been fixed as the Record Date for the purpose of distribution to the Unitholders which will be paid on or before Monday, 17th August 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 ENDED JUNE 30, 2026 (₹ in million except per unit data) Quarter ended Year ended Sl. 30 June 2026 31 March 2026 30 June 2025 31 March 2026 Particulars No. (Audited) (Unaudited) (Unaudited) (Audited) (refer note 13) I Revenue from operations 2,435.01 1,950.25 1,850.50 7,567.21 II Other income - Dividend income from subsidiaries - - 90.09 195.05 - Interest income on deposit with banks 51.84 42.28 27.99 146.65 - Interest income on income tax refund 0.59 - - - - Gain on sale of investment in mutual fund at FVTPL (net) 12.84 16.40 13.31 64.15 - Fair value gains / (loss) on financial instruments at FVTPL (net) 22.63 (7.70) 2.40 0.98 III Total income (I+II) 2 ,522.91 2 ,001.23 1 ,984.29 7 ,974.04 IV Expenses (a) Trustee fee 0.38 0.39 0.15 0 .83 (b)Investment management fees (refer note 1(A)) 76.95 129.00 43.13 3 08.17 (c) Impairment of non financial assets (refer note 10) 389.55 631.37 585.66 2 ,955.01 (d)Finance costs 721.72 424.66 375.34 1 ,581.82 (e) Other expenses 19.04 34.69 11.50 8 8.57 Total expenses (IV) 1 ,207.64 1 ,220.11 1 ,015.78 4 ,934.40 V Profit before tax (III-IV) 1,315.27 781.12 968.51 3,039.64 VI Tax expense (a) Current tax (refer note 11) 27.90 25.08 17.65 90.10 (b)Deferred tax charge / (credit) 9 .67 (3.29) 1.03 0.42 Total income tax expenses (VI) 37.57 2 1.79 18.68 90.52 VII Profit for the period / year (V-VI) 1,277.70 759.33 949.83 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) 1,277.70 759.33 949.83 2,949.12 X Earnings per unit (₹ per unit) (not annualised for quarters) (refer note 6) - Basic earnings per unit (in ₹) 2 .74 1 .71 2 .14 6 .66 - Diluted earnings per unit (in ₹) 2 .74 1 .71 2 .14 6 .66 (See accompanying notes to the unaudited standalone financial results.) Indus Infra Trust Statement of Net Distributable Cash Flows All amounts in Rupees million unless otherwise stated Quarter ended Year ended 30 June 2026 31 March 2026 30 June 2025 31 March 2026 Particulars (Audited) (Unaudited) (Unaudited) (Audited) (refer note 13) Cash flows from operating activities of the InvIT ( 64.99) (302.00) (69.25) (488.45) Add: Cash flows receivedfrom SPV’s which representdistributions of NDCF computed as perrelevant 3,592.99 6,625.80 2 ,152.73 15,737.46 framework (refer note (a) below) Add: Treasuryincome/incomefrominvestingactivitiesoftheInvIT(interestincomereceivedfromFD,any investment entities as defined in Regulation 18(5) of SEBI InvIT Regulation, tax refund, any other income in the nature of interest, profiton saleof Mutualfunds, investments,assets etc.,dividend 61.64 25.57 1 7.15 102.46 incomeetc.,excludinganyIndASadjustments.Furtherclarifiedthattheseamountswillbeconsidered on a cash receipt basis) Add: Proceedsfromsaleofinfrastructureinvestments,infrastructureassetsorsharesofSPVsorInvestment Entity adjusted for the following • Applicable capital gains and other taxes - - - - • Related debts settled or due to be settled from sale proceeds - - - - • Directly attributable transaction costs - - - - •ProceedsreinvestedorplannedtobereinvestedasperRegulation18(7)ofSEBIInvITRegulationsor - - - - any other relevant provisions of the SEBI InvIT Regulations Add: Proceeds fromsale of infrastructure investments,infrastructure assets or saleof shares of SPVs or - - - - InvestmentEntitynotdistributedpursuanttoanearlierplantore-investasperRegulation18(7)of SEBIInvITRegulationsoranyotherrelevantprovisionsoftheSEBIInvITRegulations,ifsuchproceeds are not intended to be invested subsequently Total cash inflow at InvIT level (A) 3,589.64 6,349.37 2 ,100.63 15,351.47 Less: FinancecostonBorrowingsasperProfitandLossAccount.However,amortizationofanytransaction ( 790.39) (454.60) (375.10) (1,611.04) costscanbeexcludedprovidedsuchtransactioncostshavealreadybeendeductedwhilecomputing NDCF of previous period when such transaction costs were paid Less: Debt repayment at InvIT level (to include principal repayments as per scheduled EMI’s except if ( 565.91) (593.88) (182.01) (1,710.49) refinancedthroughnewdebtincludingoverdraftfacilitiesandtoexcludeanydebtrepayments/debt refinanced through new debt in any form or funds raised through issuance of units) Less: any reserve required to be created under the terms of, or pursuant to the obligations arising [Showing first 8,000 characters — download PDF for full document]