Intelligent Supply Chain Infrastructure Trust has informed the Exchange regarding Disclosure of material issue

August 11, 2026 BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai - 400001 Security Code: 544005 Symbol: ISCITRUST 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 Intelligent Supply Chain Infrastructure Trust (the “Trust”), at its meeting held today, has, inter alia: 1. Approved the unaudited standalone and consolidated financial information of the Trust for the first quarter ended June 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://www.intelsupplychaininfra.com/FinancialResultsAndValuationReport.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. 2. Based on the recommendations of Nomination and Remuneration Committee and Audit Committee: • Approved the appointment of Mr. Narendra Kansan, as the Chief Financial Officer (“CFO”) and Senior Managerial Personnel (“SMP”) of the Company, with effect from September 1, 2026; and • Took note of the cessation of Mr. Roshan Jha as the CFO and SMP of the Company, upon his resignation as such, with effect from the close of business hours of August 31, 2026. 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 Chartered Accountants One International Center, 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 STANDALONE FINANCIAL INFORMATION The Board of Directors Infinite India Investment Management Limited (the “Investment Manager”) in its capacity as an Investment Manager of Intelligent Supply Chain Infrastructure Trust 1. We have reviewed the accompanying “Statement of Unaudited Standalone Financial Information” (“the Statement”) of Intelligent Supply Chain Infrastructure Trust (“the Trust”) for the quarter ended June 30, 2026, being submitted by the Investment Manager, pursuant to the requirement of the 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 SEBI InvIT Regulations”). 2. This Statement, which is the responsibility of the Investment Manager and approved by the Investment Manager’s Board of Directors, has been prepared in accordance with the SEBI InvIT Regulations, the recognition and measurement principles laid down in the Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”) as defined in Rule 2(1)(a) of Companies (Indian Accounting Standards) Rules, 2015 as amended and other accounting principles generally accepted in India to the extent not inconsistent with the SEBI InvIT 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 (“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. A review of interim financial information consists of making inquiries, primarily of the Investment Manager’s personnel 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 issued by the ICAI 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. Regd. Office: One International Centre, Tower 3, 31stFloor, Senapati Bapat Marg, Elphinstone Road (West), Mumbai –400013, Maharashtra, India. Deloitte Haskins & Sells LLP is registered with Limited Liability having LLP Identification No. AAB-8737 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 accordance with the SEBI InvIT Regulationsprevailing over certain Ind AS requirements, as explained in paragraph 5 below, the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the SEBI InvIT Regulations, including the manner in which it is to be disclosed or that it contains any material misstatement. 5. We draw attention to Note II.(8) of the accompanying Statement, which describes the presentation and classification of “Unit Capital” as “Equity” rather than as a compound financial instrument under the applicable requirements of Ind AS 32 –“Financial Instruments: Presentation” in order to comply with the SEBI 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 VARSHA Digitally signed by VARSHA ABHAY ABHAY FADTE Date: 2026.08.11 FADTE 19:34:59 +05'30' Varsha A. Fadte Partner Membership No. 103999 UDIN:26103999UMETGI9081 Panaji, Goa, August 11, 2026 Intelligent Supply Chain Infrastructure Trust Principal place of business: 4th Floor, Court House, Lokmanya Tilak Marg, Dhobi Talao, Mumbai 400002 Website: https://intelsupplychaininfra.com SEBI Registration Number: IN/InvIT/22-23/0024 STATEMENT OF UNAUDITED STANDALONE FINANCIAL INFORMATION I.Unaudited Standalone Statement of Profit and Loss for the Quarter ended June 30, 2026 ((cid:3876) in crore, except per unit data) Sr. Particulars Quarter ended Year ended No. June 30, March 31, June 30, March 31, 2026 2026 2025 2026 Unaudited Unaudited Unaudited Audited I INCOME Revenue from Operations 147.87 146.25 147.87 593.12 Other Income - 0.01 - 0.01 Total Income 147.87 146.26 147.87 593.13 II EXPENSES Finance Costs 6 3.49 62.79 63.49 254.64 Investment Management Fee 0.59 0.59 0.59 2.36 Trustee Fee 0.04 0.05 0.04 0.18 Project Management Fee 0.59 0.59 0.59 2.36 Audit Fees 0.04 0.06 0.03 0.16 Valuation Expense 0.06 0.06 0.06 0.24 Other Expenses 0.09 0.07 0.05 0.49 Total Expenses 6 4.90 6 4.21 6 4.85 260.43 III Profit before Tax for the period/year (I-II) 8 2.97 8 2.05 8 3.02 332.70 IV Tax Expense Current tax - 0.00 - 0.00 Deferred tax - - - - Total Tax Expense - 0.00 - 0.00 V Profit for the period/ year (III - IV) 8 2.97 8 2.05 8 3.02 332.70 VI Other Comprehensive Income a.Items that will not be reclassified to profit or loss - - - - b.Items that will be reclassified to profit or loss - - - - Other Comprehensive Income (net of tax) - - - - VII Total Comprehensive Income for the period/ year (V - VI) 8 2.97 8 2.05 8 3.02 332.70 VIII Earnings per unit (not annualized for the quarter) Basic and Diluted (in (cid:3876)) 2.72 2.69 2.72 10.92 Intelligent Supply Chain Infrastructure Trust Principal place of business: 4th Floor, Court House, Lokmanya Tilak Marg, Dhobi Talao, Mumbai 400002 Website: https://intelsupplychaininfra.com SEBI Registration Number: IN/InvIT/22-23/0024 STATEMENT OF UNAUDITED STANDALONE FINANCIAL INFORMATION II.Notes to Unaudited [Showing first 8,000 characters — download PDF for full document]