Roadstar Infra Investment Trust has informed the Exchange regarding Disclosure of material issue

~ ADSTAR Roadstar Investment Managers Limited The IL&FS Financial Centre, 6th Floor, Plot C-22, G Block, Bandra Kurla Complex, Bandra East, Mumbai 400 051. August 6, 2026 Corporate Relationship Department Listing Department, BSE Limited, National Stock Exchange of India Limited P.J. Tower, Dalal Street, 'Exchange Plaza', Bandra Kurla Complex, Mumbai 400 001 Bandra (East), Mumbai - 400 051 Scrip ID: 544374 NSE Symbol: ROADSTAR Subject: Outcome of the Board Meeting held on August 6, 2026. Dear Sir/ Madam, In furtherance to our intimation dated July 31, 2026, and pursuant to the applicable provisions of Securities and Exchange Board of India (Infrastructure Investment Trusts) Regulations, 2014, as amended from time to time, read with SEBI Master circulars and guidelines issued thereunder (“SEBI InvIT Regulations”), as amended from time to time, and other applicable provisions, if any, we hereby inform that a meeting of the Board of Directors of Roadstar Investment Managers Limited (“IM”), acting as Investment Manager to Roadstar Infra Investment Trust (“Trust”), was held today i.e. Thursday, August 6, 2026, wherein the Board of Directors of IM considered, noted and approved, inter-alia, the following matters: Unaudited standalone and consolidated Financial Results of the trust for the quarter ended June 30, 2026. In this regard, please find the below mentioned attached herewith as Annexure - A: a. Unaudited standalone and consolidated Financial Results of the Trust. b. Limited Review Report issued by the Statutory Auditors, M/s KKC & Associates LLP, of the Trust on the Financial Results of the Trust. Since no funds were raised through the Unit Distribution, Statement of deviation/ variation in use of Issue Proceeds is not required to be provided. 2. Valuation Report of Trust Assets for as at June 30, 2026 received from Ernst & Young Merchant Banking Services LLP, Registered Valuer, is attached as Annexure – B. The meeting commenced at 12:20 hours and concluded at 13:25 hours. Please note that the trading window for dealing in units of the Trust by Insiders, Designated Persons and their immediate relatives is already closed as per our intimation dated June 26, 2026, and will remain closed until the expiry of 48 hours from this outcome. The said information is also being uploaded on the website of the Trust i.e. www.roadstarinfra.com You are requested to take the same on record and oblige. T : 022 2653 3333 | E : riml@roadstarinfra.com | W : www.roadstarinfra.com | CIN : U67100MH2001PLC163992 ~ ADSTAR Roadstar Investment Managers Limited The IL&FS Financial Centre, 6th Floor, Plot C-22, G Block, Bandra Kurla Complex, Bandra East, Mumbai 400 051. Thanking you, For Roadstar Investment Managers Limited (in the capacity as the Investment Manager of Roadstar Infra Investment Trust) Jyotsna Matondkar Company Secretary & Compliance Officer ICSI Membership No. A19792 Encl: As above T : 022 2653 3333 | E : riml@roadstarinfra.com | W : www.roadstarinfra.com | CIN : U67100MH2001PLC163992 kkc & associates Up Chartered Accountants {formerly Khimji Kunverji & Co LLP) Independent Auditor's Review Report on unaudited standalone financial results for the quarter ended 30 June 2026 of Roadstar Infra Investment Trust under Regulation 23 of the SEBI (Infrastructure Investment Trusts) Regulations, 2014, as amended. The Board of Directors of Roadstar Investment Managers limited('the Investment Manager') [As the Investment Manager of Roadstar Infra Investment Trust] Introduction 1. We have reviewed the accompanying statement of unaudited standalone financial results of Roadstar Infra Investment Trust ('the Trust') for the quarter ended 30 June 2026 ('the Statement'), being submitted by the Roadstar Investment Managers limited ("the Investment Manager") pursuant to the requirements of Regulation 23 of the Securities and Exchange Board of India (Infrastructure Investment Trusts) Regulations, 2014, as amended, including any guidelines and circular issued thereunder ( together know as 'the lnvlT Regulations') read with SEBI Master Circular No. SEBI/HO/DDHS-PoD-2/P/CIR/2025/102 dated July 11, 2025, ('SEBI Circular'). We have initialled the Statement for identification purpose only. 2. This Statement, which is the responsibility of the Investment Manager and approved by the Board of Directors of the Investment Manager has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard ('Ind AS') 34 'Interim Financial Reporting' read with Rule 2(1)(a) of the Companies (Indian Accounting Standard) Rules, 2015 as amended and the additional disclosures as required in chapter 4 of SEBI Circular including any guidelines and Circulars issued thereunder and other accounting Principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. Scope of 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 ('the ICAI'). This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. The review is limited primarily to inquiries of the Investment Manager's personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. 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. We have not performed an audit and accordingly, we do not express an audit opinion. Conclusion 4. Based on our review conducted as above, 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 and other accounting principles generally accepted in India has not disclosed the information required to be disclosed in terms of lnvlT Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. Sunshine Tower, Level 19, Senapati Bapat Marg, Elphinstone Road, Mumbai 400013, India T: +9122 6143 7333 E: info@kkcllp.in W: www.kkcllp.in LLPIN: AAP-2267 Suite 52, Bombay Mutual Building, Sir Phirozshah Mehta Road, Fort, Mumbai 400001, India kkc & associates lip Chartered Accountants (formerly Khimji Kunverji & Co LLP) Other Matter 5. Attention is drawn to the fact that the figures for the quarter ended 31 March 2026 as reported in these financial results are the balancing figures between audited figures in respect of the full previous financial year and the published unaudited year-to-date figures up to the third quarter of the previous financial year. The figures up to the end of the third quarter of previous financial year had only been reviewed and not subjected to audit. Our conclusion is not modified in respect of above matter. For KKC & Associates LLP Chartered Accountants (formerly Khimji Kunverji & Co LLP) Firm Registration Number: 105146W/W100621 Hasmukh B. Dedhia Partner ICAI Membership No: 033494 UDIN: 26033494PZZPMP2216 Place: Mumbai Date: 06 August 2026 Sunshine Tower, Level 19, Senapati Bapat Marg, Elphinstone Road, Mumbai 400013, India T: +9122 6143 7333 E: info@kkcllp.in W: www.kkcllp.in LLPIN: AAP-2267 Suite 52, Bombay Mutual Building, Sir Phirozshah Mehta Road, Fort, Mumbai 400001, India ROADSTARINFRAINVESTMENTTRUST Registered Office: The IL&FS Financial Centre, Plot C -22, G -Block, Sandra Kurfa Complex, Sandra (East), Mumbai-400051. Unaudited Standalone Statement of Profit and Loss for the quarter ended June 30, 2026 (Rs. in Million) Quarter ended Year ended June 30, 2026 March 31, 2026 June 30 [Showing first 8,000 characters — download PDF for full document]