Altius Telecom Infrastructure Trust has informed the Exchange regarding Disclosure of material issue

August 12, 2026 BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai - 400 001, Maharashtra, India Sub: Outcome of the meeting of the Board of Directors of Data Link Investment Manager Private Limited (Investment Manager of Altius Telecom Infrastructure Trust) held on August 12, 2026 Ref: Altius Telecom Infrastructure Trust (formerly known as Data Infrastructure Trust) (“Trust”) (Scrip Code: 543225, 975969, 975996, 975997, 976624, 977618; ISIN: INE0BWS23018, INE0BWS07011, INE0BWS07029, INE0BWS07037, INE0BWS07045, INE0BWS08050) Dear Sir/Madam, Further to our intimation dated August 5, 2026, and applicable provisions of the Securities and Exchange Board of India (Infrastructure Investment Trusts) Regulations, 2014 (“SEBI InvIT Regulations”) and circulars, clarifications, guidelines and notifications issued thereunder, as amended from time to time, we hereby inform that a meeting of the Board of Directors (“Board”) of Data Link Investment Manager Private Limited, acting in the capacity as the In- vestment Manager of the Trust was held today i.e. on Wednesday, August 12, 2026, wherein the Board, inter alia, approved and adopted the Un-Audited Standalone and Consolidated Financial Results of the Trust for the quarter ended June 30, 2026 (“Financial Results”). Accordingly, we are enclosing herewith the aforesaid Financial Results along with the Limited Review Report thereon in compliance with the provisions of Regulation 23 of the SEBI InvIT Regulations read with SEBI Master Circular No. SEBI/HO/DDHS-PoD-2/P/CIR/2025/102 dated July 11, 2025. Further, in accordance with Regulation 54 of the Securities and Exchange Board of India (List- ing Obligations and Disclosure Requirements) Regulations, 2015, the security cover certificate as on June 30, 2026, with respect to the listed Non-Convertible Debentures issued by the Trust, is enclosed herewith. There were no funds raised by the Trust during the quarter. Accordingly, statement indicating utilization of proceeds/statement of deviation is not applicable for the quarter. We are enclosing herewith the Valuation Report dated August 12, 2026, issued by Mr. S. Sundararaman (having IBBI Registration Number IBBI/RV/06/2018/10238), valuer of the Trust, as on June 30, 2026, in accordance with the provisions of Regulation 21 of the SEBI InvIT Regulations read with the aforesaid SEBI Master Circular dated July 11, 2025 in respect to the Investor Charter of the Trust. Further, pursuant to Regulation 10 of the SEBI InvIT Regulations, the Net Asset Value based on the Valuation Report issued by the valuer of the Trust is as follows: Particulars (Rs. in crores) A. Value of InvIT Assets as on June 30, 2026 97,692 B. Less: Net Debt 44,256 Other Liabilities 1,589 C. Add: Other Assets 461 D. Net Value 52,307 E. Number of units (Nos.) 3,04,74,00,000 NAV at Fair Value (C/D) (Rs. per Unit) 171.65 The meeting commenced at 2:30 p.m. and concluded at 5:15 p.m. You are requested to kindly take the same on record. The same is also available on the website of the Trust i.e. www.altiusinfra.com. Thanking you, For Altius Telecom Infrastructure Trust Data Link Investment Manager Private Limited (acting in its capacity as the Investment Manager of Altius Telecom Infrastructure Trust) Yesha Maniar Company Secretary & Compliance Officer Encl: a/a Axis Trustee Services Limited Catalyst Trusteeship Limited (“Trustee of the Trust”) (“Debenture Trustee”) Axis House, P B Marg, Worli, Mumbai-400025, Unit No. 901, 9th Floor, Tower – B, Pen- Maharashtra, India. insula Business Park, Senapati Bapat Marg, Lower Parel (W), Mumbai- 400013, Maharashtra, India. Chartered Accountants Deloitte One International Center Haskins & Sells LLP Tower 3, 31st Floor Senapati Bapat Marg Elphinstone Road (West) Mumbai - 400 013 Maharashtra, India Tele: + 91 22 6185 4000 Fax: + 91 22 6185 4101 INDEPENDENT AUDITOR'S REVIEW REPORT ON REVIEW OF INTERIM UNAUDITED STANDALONE FINANCIAL RESULTS The Board of Directors of DATA LINK INVESTMENT MANAGER PRIVATE LIMITED (formerly known as BIP India Infra Project Management Services Private Limited) ACTING IN CAPACITY AS THE INVESTMENT MANAGER OF ALTIUS TELECOM INFRASTRUCTURE TRUST (formerly known as Data Infrastructure Trust) 1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of Altius Telecom Infrastructure Trust (the InvIT or Trust) for the quarter ended June 30, 2026 (the Statement) being submitted by Data Link Investment Manager Private 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) and Regulation 54 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the Listing 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 and in compliance with Regulation 54 of the Listing Regulations. 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. 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 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 84 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 Ind AS 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 and Regulation 54 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 5. We draw attention to Note 5 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 relevant I [Showing first 8,000 characters — download PDF for full document]