Digital Fibre 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: 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: 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://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. 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. 3. Further, pursuant to Regulation 10 (21) of the SEBI (Infrastructure Investment Trusts) Regulations, 2014, kindly note the following NAV of the Units as on June 30, 2026: Particulars Amount in ₹ Cr. Value of Staggered Loan 22,685 Value of Fixed Interest Loan (net of novation consideration) 32,709 Value of Equity Shares 263 Value of other assets less current liability of Trust on standalone basis -1 Total Assets 55,656 Less: Borrowings and interest accrued on Borrowings -32,754 Net asset value attributable to unitholders 22,902 Number of Units (in crore) 195 NAV per Unit as on June 30, 2026 (in ₹) 117.48 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, Tower 3, 31st Floor, Haskins & Sells LLP Senapati Bapat Marg Elphinstone Road (West) Mumbai -400 013 Maharashtra, India Tel: +91 226 1856 000 Fax: +91226185 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 ended June 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 ("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 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 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 on the Statement. Regd. Office: One International Center, Tower 3, 31st floor, Senapati Bapat 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 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. 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 HIRJI Digitally signed by MANOJ HIRJI DAMA DAMA Date: 2026.08.11 18:35:29 +05'30' Manoj H. Dama Partner (Membership No. 107723) UDIN: 26107723DKMZIA6458 Mumbai, August 11, 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 STATEMENT OF PROFIT AND LOSS FOR THE QUARTER ENDED JUNE 30, 2026 (INR in Crore) Sr. Quarter ended Year ended Particulars June 30, March 31, June 30, March 31, 2026 2026 2025 2026 Unaudited Unaudited Unaudited Audited I INCOME AND GAINS Revenue from Operations 1,449 1,433 1,458 5 ,830 Total Income and Gains 1,449 1,433 1 ,458 5,830 II EXPENSES AND LOSSES Investment Manager Fee 1 0 1 2 Trustee Fee 0 0 0 0 Project Manager Fee 1 0 1 2 Audit Fees 0 0 0 0 Finance Costs 980 969 986 3 ,943 Valuation Fees 0 1 0 1 Other Expenses 0 0 0 0 Total Expenses and Losses 982 970 988 3,948 III Profit before Tax for the period/year (I-II) 467 463 470 1 ,882 IV Tax Expense - - - - V Profit for the period/year (III-IV) 467 463 470 1,882 VI Other Comprehensive Income - - - - VII Total Comprehensive Income for the period/year (V+VI) 467 4 [Showing first 8,000 characters — download PDF for full document]