Cube Highways Trust has informed the Exchange regarding Disclosure of material issue

August 14, 2026 Listing Department Listing Department BSE Limited National Stock Exchange of India Limited 20th Floor, P. J. Towers Exchange Plaza, C-1, Block-G Dalal Street, Mumbai – 400 001 Bandra-Kurla Complex, Bandra (E) Scrip Code: 543899 ISIN: INE0NR623014 Mumbai - 400 051 Scrip Code: 974936 ISIN: INE0NR607017 Symbol: CUBEINVIT Scrip Code: 975770 ISIN: INE0NR607025 Scrip Code: 976397 ISIN: INE0NR607033 Scrip Code: 976434 ISIN: INE0NR607041 Scrip Code: 976636 ISIN: INE0NR607058 Scrip Code: 976637 ISIN: INE0NR607066 Scrip Code: 977036 ISIN: INE0NR607074 Scrip Code: 977037 ISIN: INE0NR607082 Scrip Code: 977917 ISIN: INE0NR607090 Sub: Outcome of the meetings of the Audit Committee and Board of Directors of Cube Highways Fund Advisors Private Limited (acting in its capacity as ‘Investment Manager’ to Cube Highways Trust) held on August 14, 2026 Ref: Prior intimation dated August 5, 2026 Dear Sir/Madam, Pursuant to Regulation 23 and other applicable regulations of Securities and Exchange Board of India (Infrastructure Investment Trusts) Regulations, 2014, (“SEBI InvIT Regulations”), read with Regulation 51 of Securities and Exchange Board of India (Listing Obligations & Disclosure Requirements) Regulations, 2015 (“SEBI LODR Regulation”), as amended from time to time, please note that the meeting of the Board of Directors of Cube Highways Fund Advisors Private Limited (“Board”), acting in the capacity as investment manager to Cube Highways Trust (“InvIT”) held on Friday, August 14, 2026, inter- alia, has considered and approved the following matters: a) Unaudited Standalone and Consolidated Financial Information of the InvIT for the quarter ended June 30, 2026, along with the Limited Review Report prepared by the Statutory Auditors of InvIT, based on the recommendation of the Audit Committee. A copy of the same is enclosed. The related party transactions for the quarter ended June 30, 2026, are set out in the unaudited standalone financial information (refer note no. 14) and unaudited consolidated financial information of Cube Highways Trust (refer note no. 19). b) Declared a distribution of INR 3.95/-per unit payable to all Unitholders as on the record date. The breakup of the same is as under: Particulars No. of outstanding Units 1,34,40,69,762 Interest income (per unit) INR 2.10/- Dividend income (per unit) INR 1.08/- Return of capital (per unit) INR 0.76/- Treasury income (per unit) INR 0.01/- Total distribution per unit INR 3.95/- The record date for the purpose of the above distribution is Wednesday, August 19, 2026, and the payment of distribution will be made on or before Wednesday, August 26, 2026. c) Valuation Report of the InvIT Assets as on June 30, 2026, as issued by Independent Valuer, M/s Ernst & Young Merchant Banking Services LLP (Valuer), possessing IBBI registration number IBB I/RV- E/05/2021/155. CUBE HIGHWAYS FUND ADVISORS PRIVATE LIMITED CIN: U74999DL2021FTC379941 Regd. Office: B-376, UGF, Nirman Vihar, New Delhi - 110092 Corporate Office: Unit No. 1901, 19th Floor, Tower-B, World Trade Tower, Plot No. C-1, Sector-16, Noida, U.P-201301 E-mail: - compliance.officer@cubeinvit.com, Phone: +91-120-4868300 d) Availing of financial assistance by the InvIT upto INR 4,500 crores (Indian Rupees Four Thousand Five Hundred Crores), including but not limited to (i) rupee facilities (both fund and non-fund based facilities) from certain banks and/or financial institutions, or by way of (ii) issuance of non-convertible debt securities and/or partially paid up non-convertible debt securities and/or commercial papers, on private placement basis. The meeting of the Board of Directors of the Investment Manager commenced at 07:30 pm and concluded at 10:00 pm. Please take the same on record. Thanking you. For Cube Highways Fund Advisors Private Limited (acting in its capacity as Investment Manager to Cube Highways Trust) Richa Gupta Rohatgi Compliance Officer and Company Secretary Enclosed: As Above CC to: Trustee to the InvIT Debt Security Trustee Axis Trustee Services Limited Catalyst Trusteeship Limited Axis House, P B Marg, Worli, 901, 9th Floor, Tower-B Peninsula Mumbai, Maharashtra, India, 400025 Business Park, Senapati Bapat Marg Lower Parel(W), Mumbai, Maharashtra- 400013 CUBE HIGHWAYS FUND ADVISORS PRIVATE LIMITED CIN: U74999DL2021FTC379941 Regd. Office: B-376, UGF, Nirman Vihar, New Delhi - 110092 Corporate Office: Unit No. 1901, 19th Floor, Tower-B, World Trade Tower, Plot No. C-1, Sector-16, Noida, U.P-201301 E-mail: - compliance.officer@cubeinvit.com, Phone: +91-120-4868300 Chartered Accountants 7th floor, Building 10 Tower B DLF Cyber City Complex DLF City Phase II Gurugram-122 002 Haryana, India Tel: +91 124 679 2000 Fax: +91 124 679 2012 INDEPENDENT AUDITOR’S REPORT ON REVIEW OF UNAUDITED STANDALONE FINANCIAL INFORMATION The Board of Directors of Cube Highways Fund Advisors Private Limited (The “Investment Manager”) (Acting in capacity as the Investment Manager of Cube Highways Trust) 1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Information of Cube Highways Trust (the “Trust”) for the quarter ended June 30, 2026 (the “Statement”) being submitted by 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 “LODR Regulation”). 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 LODR Regulation. 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. 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 (“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 [Showing first 8,000 characters — download PDF for full document]