Capital Infra Trus has informed the Exchange regarding Disclosure of material issue

July 21, 2026 National Stock Exchange of India Limited BSE Limited Exchange Plaza, C-l, Block-G Corporate Relationship Department Bandra Kurla Complex, Phiroze Jeejeebhoy Towers, Dalal Street, Bandra (E), Mumbai-400051 Fort, Mumbai- 400001 Symbol: CAPINVIT Scrip Code: 544338 ISIN: INE0Z8Z07016, INE0Z8Z07024 Subject: Submission of Unaudited Standalone and Consolidated Financial Results of Capital Infra Trust along with the Limited Review Report for the quarter ended June 30, 2026. Dear Sir / Madam, 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 circulars and guidelines issued thereunder (“SEBI InvIT Regulations”), we hereby submit the Unaudited standalone and consolidated Financial Results of Capital Infra Trust (“Trust”) along with Limited Review Report issued by Walker Chandiok & Co LLP, Chartered Accountants (Firm Registration No. 001076N/N500013), the Statutory Auditors of Trust for the quarter ended on June 30, 2026, as approved by the Board of Directors of Gawar Investment Manager Private Limited, acting as Investment Manager to Trust, in its meeting held today, on Tuesday, July 21, 2026. Kindly take the above information on your records. The above information is also available on the website of Trust i.e. https://capitalinfratrust.com/. For Capital Infra Trust (acting through its Investment Manager, Gawar Investment Manager Private Limited) Shubham Jain Company Secretary and Compliance Officer Enclosed: As Above Copy to: Trustee to the Trust Debt Security Trustee Axis Trustee Services Limited IDBI Trusteeship Services Limited Axis House, P B Marg, Worli, Mumbai, Ground Floor, Universal Insurance Building Maharashtra, India – 400025 Sir P.M. Road, Fort, Mumbai, Maharashtra – 400001 CAPITAL Infra Trust 0124 – 4920139 Registration no: (formerly known as National Infrastructure Trust) compliance@capitalinfratrust.com IN/InvIT/23-24/0029 Unit No. 1401 -1403, 14th Floor, Tower B, SAS Tower, Medicity, Sector - 38, Gurugram - 122001, Haryana Walker Chandiok &.Co LLP Walker Chandiok & Co LLP 21st Floor, DLF Square Jacaranda Marg, DLF Phase II Gurugram - 122 002 India T +91124 4628099 F +91 124 4628001 Independent Auditor's Review Report on Unaudited Consolidated Quarterly Financial Results of Capital Infra Trust (formerly known as National Infrastructure Trust) ("the Trust") pursuant to the Regulation 23 of the SEBI ((Infrastructure Investment Trusts) Regulations, 2014 (as amended) and SEBI Master Circular SEBI/HO/DDHS-PoD-2/P/CIR/2025/102 dated 11 July 2025 To the Board of Directors of Gawar Investment Manager Private Limited (As the Investment Manager of Capital Infra Trust (formerly known as 'National Infrastructure Trust') 1. We have reviewed the accompanying statement of unaudited consolidated financial results ('the Statement') of Capital Infra Trust (formerly known as 'National Infrastructure Trust') ("the Trust") and its subsidiaries (the Trust and its subsidiaries together referred to as 'the Group') (refer Annexure 1 for the list of subsidiaries included in the Statement) for the quarter ended 30 June 2026, being submitted by Gawar Investment Manager Private Limited ('the Investment Manager of the Trust') pursuant to the requirements of Regulation 23 of the SEBI (Infrastructure Investment Trusts) Regulations, 2014 (as amended) (hereinafter referred to as 'the SEBI Regulations') read with the SEBI Master Circular SEBI/HO/DDHS-PoD-2/P/CIR/2025/102 dated 11 July 2025 ('SEBI Master Circular'). 2. The Statement, which is the responsibility of the Investment Manager of the Trust and approved by the Board of Directors of the Investment Manager of the Trust, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting ('Ind AS 34'), and I or any addendum thereto as defined in rule 2(1 )(a) of Companies (Indian Accounting Standards) Rules, 2015 and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 23 of the SEBI Regulations read with the SEBI Master Circular. 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 (the 'ICAI'). A review of interim financial information consists of making inquiries, primarily of persons 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 the 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. We also performed procedures in accordance with Regulation 13(2)( e) of the SEBI Regulations, to the extent applicable. CharttrtdAocountanls w.lktrChandiall&CoUJ> is~ ~ in~. Chandigarh. ~l GUfUQl1IIII. Hyder~ Kochi. l<olltau. Mumbai, Ntw Delhi. NOGancf PuM 1U11ber AAC-2085 and its rtaisil!fflt ~ Walker Chandiok &_Co LLP Independent Auditor's Review Report on Unaudited Consolidated Quarterly Financial Results of Capital Infra Trust (formerly known as National Infrastructure Trust) ("the Trust") pursuant to the Regulation 23 of the SEBI ((Infrastructure Investment Trusts) Regulations, 2014 (as amended) and SEBI Master Circular SEBI/HO/DDHS~PoD-2/P/CIR/2025/102 dated 11 July 2025 (Cont'd) 4. Based on our review conducted and procedures performed as stated in paragraph 3 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 34 and / or any addendum thereto as defined in rule 2(1 )(a) of Companies (Indian Accounting Standards) Rules, 2015 and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements of Regulation 23 of the SEBI Regulations read with the SEBI Master Circular including the manner in which it is to be disclosed, or that it contains any material misstatement. 5. We did not review the unaudited financial information of 7 subsidiaries included in the Statement, whose financial information reflects total revenues oft 1,047.69 millions, total net profit after tax of~ 61.29 millions and total comprehensive income oft 61.29 millions, for the quarter ended on 30 June 2026, as considered in the Statement. These unaudited financial information have been reviewed by other auditors whose review reports have been furnished to us by the Investment Manager of the Trust, and our conclusion in so far as it relates to the amounts and disclosures included in respect of these subsidiaries is based solely on the review reports of such other auditors and the procedures performed by us as stated in paragraph 3 above. Our conclusion is not modified in respect of this matter with respect to our reliance on the work done by and the reports of the other auditors. For Walker Chandiok & Co LLP Chartered Accountants Firm Registration No: 001076N/N500013 Anuj Digitally signed by Anuj Yadav Yadav Date: 2026.07.21 18:47:23 +05'30' Anuj Yadav Partner Membership No. 539888 UDIN: 26539888QOITYV3646 Place: Noida Date 21 July 2026 Ch rtercd Accountant Walker Chandiok &..Co LLP Independent Auditor's Review Report on Unaudited Consolidated Quarterly Financial Results of Capital Infra Trust (formerly known as National Infrastructure Trust) ("the Trust") pursuant to the Regulation 23 of the SEBI ((Infrastructure Investment Trusts) [Showing first 8,000 characters — download PDF for full document]