Financial Results - REITs or InvITs



General information about REITs or InvITs

Scrip Code 000000
NSE Symbol OSEINTRUST
MSEI Symbol NOTLISTED
ISIN INE07Z523018
Name of Entity ORIENTAL INFRATRUST
Class of security - REITs or INVITs InvITs
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 13-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-11-2025
Description of presentation currency INR
Level of rounding Lakhs
Reporting Type Quarterly
Reporting Quarter Second quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Unaudited
Segment Reporting Single segment
Description of single segment ORIENTAL INFRATRUST
Start date and time of board meeting 13-11-2025   14:00:00
End date and time of board meeting 13-11-2025   15:15:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
NDCF applicability SPVs & Trust
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
(a) Revenue from operations 55,056.10 1,11,979.80
(b) Other income
1 Other income 3,188.80 5,796.00
2 Reversal of impairement of intangibles 0.00 4,205.40
Total other income 3,188.80 10,001.40
Total income 58,244.90 1,21,981.20
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 1,164.70 2,033.10
(e) Finance costs 16,446.80 33,103.00
(f) Depreciation, depletion and amortisation expense 20,221.10 41,531.40
(g) Other Expenses
1 Impairment of Intangible assets (refer note 8) 1,830.50 3,470.80
2 Other expenses 1,185.60 2,369.50
3 Operating expenses 8,907.60 18,232.20
Total other expenses 11,923.70 24,072.50
Total expenses 49,756.30 1,00,740.00
3 Total profit/(loss) before exceptional items and tax 8,488.60 21,241.20
4 Exceptional items 0.00 0.00
5 Total profit/(loss) before tax 8,488.60 21,241.20
6 Tax expense
7 Current tax 2,502.50 5,071.00
8 Deferred tax (776.10) (1,925.00)
9 Total tax expenses 1,726.40 3,146.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 6,762.20 18,095.20
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 6,762.20 18,095.20
17 Other comprehensive income net of taxes 3.60 15.70
18 Total Comprehensive Income for the period 6,765.80 18,110.90
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 6,765.80 18,110.90
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of unit capital
Paid-up unit capital 5,830.80 5,830.80
22 Earnings per unit
i Earnings per unit capital for continuing operations
Basic earnings (loss) per unit from continuing operations 1.16 3.1
Diluted earnings (loss) per unit from continuing operations 1.16 3.1
ii Earnings per unit capital for discontinued operations
Basic earnings (loss) per unit from discontinued operations 0 0
Diluted earnings (loss) per unit from discontinued operations 0 0
iii Earnings per unit capital (for continuing and discontinued operations)
Basic earnings (loss) per unit from continuing and discontinued operations 1.16 3.1
Diluted earnings (loss) per unit from continuing and discontinued operations 1.16 3.1
23 Disclosure of notes on financial results Textual Information(1) Textual Information(2)


Disclosure of notes on financial results

Textual Information(1) 1) Reversal of impairment head not available. Included in other income. 2) Operating expense, Impairement of intangibles asset not available. Shown in other expenses


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 1,644.40
Capital work-in-progress 0.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 8,62,645.00
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets 2,12,257.80
Total non-current financial assets 2,12,257.80
Deferred tax assets (net) 0.00
Other non-current assets 7,116.90
Total non-current assets 10,83,664.10
2 Current assets
Inventories 0.00
Current financial asset
Current investments 27,862.10
Trade receivables, current 296.90
Cash and cash equivalents 3,533.20
Bank balance other than cash and cash equivalents 8,260.00
Loans, current 0.00
Other current financial assets 1,27,092.80
Total current financial assets 1,67,045.00
Current tax assets (net) 0.00
Other current assets 1,299.80
Total current assets 1,68,344.80
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 12,52,008.90
Unit Capital and liabilities
1 Unit Capital
Unit Capital attributable to owners of parent
Unit capital 5,83,079.00
Other equity (1,67,214.80)
Total equity attributable to owners of parent 4,15,864.20
Non controlling interest 0.00
Total Unit Capital 4,15,864.20
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 5,23,569.10
Lease liabilities, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities 1,12,263.80
Total non-current financial liabilities 6,35,832.90
Provisions, non-current 19,600.10
Deferred tax liabilities (net) 49,610.40
Deferred government grants, Non-current 0.00
Other non-current liabilities 13.00
Total non-current liabilities 7,05,056.40
Current liabilities
Current financial liabilities
Borrowings, current 45,331.40
Lease liabilities, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 115.30
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 17,786.30
Total Trade payable 17,901.60
Other current financial liabilities 46,299.10
Total current financial liabilities 1,09,532.10
Other current liabilities 415.30
Provisions, current 20,818.00
Current tax liabilities (Net) 322.90
Deferred government grants, Current 0.00
Total current liabilities 1,31,088.30
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 8,36,144.70
Total equity and Liabilities 12,52,008.90
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) 1)Non current tax assets (net) head not available. Merged with other non-current assets. 2) Payable to sponsor head not available . Merged with Trade payables



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments Textual Information(1) Textual Information(2)


Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gain/(loss) on defined benefit obligations 510000 1900000
Total Amount of items that will not be reclassified to profit and loss 5.10 19.00
2 Income tax relating to items that will not be reclassified to profit or loss 1.50 3.30
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 3.60 15.70
Disclosure of notes on other comprehensive income Text Block(1) Text Block(2)


Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I
1 Statement of cash flows
Cash flows from used in operating activities
Profit before tax 21,241.20
2 Adjustments for reconcile profit (loss)
Adjustments for finance costs 33,103.00
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current 97.70
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (385.20)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 10,880.10
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 795.30
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 41,531.40
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss (734.60)
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 8,575.00
Adjustments for other financial liabilities, current (190.50)
Adjustments for other financial liabilities, non-current (15,514.50)
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income (3,689.50)
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (1,354.50)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (7,380.70)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 73,112.00
Net cash flows from (used in) operations 94,353.20
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 4,016.60
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 90,336.60
3 Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 5.10
Purchase of property, plant and equipment 368.50
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 3,666.70
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (13,284.20)
Net cash flows from (used in) investing activities (9,980.90)
4 Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing unit 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares/units 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 23,380.80
Payments of lease liabilities 0.00
Dividends paid 35,946.80
Interest paid 25,094.20
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (84,421.80)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (4,066.10)
5 Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (4,066.10)
Cash and cash equivalents cash flow statement at beginning of period 7,599.50
Cash and cash equivalents cash flow statement at end of period 3,533.40



Other inflows (outflows) of cash(operating activities)


Other inflows (outflows) of cash(Investing Activities) 1) Purchase of fixed deposit & Mutual fund Rs 24751.77 millions 2) Sale of fixed deposit & Mutual fund is Rs 23423.35 millions Separate head not available


Other inflows (outflows) of cash (Financing Activities) 1) Repayment of debentures is included in repayment of borrowings as separate head not available.


Disclosure of notes on cash flow statement, indirect


Statement of Net Distributable Cash Flows (NDCF) - SPVs

Amount in (Lakhs)

A Name of Project Oriental Nagpur Betul Highway Ltd
B Date of start of reporting period 01-07-2025
C Date of end of reporting period 30-09-2025
Sr. Particulars Amount
Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV (3,609.50)
1 Add: Cash Flows received from SPV's which represent distributions of NDCF computed as per relevant framework
1 Opening Cash and bank balance 75,614.50
f Sum of other Cash flows not included above
Details of other Cash flows not included above
Opening Cash and bank balance
Total (1) 75,614.50
2 Add: Treasury income / income from investing activities
a Interest income received from FD 1,621.50
b Tax refund 0.00
c Any other income in the nature of interest 0.00
d Profit on sale of Mutual funds 0.00
e Profit on sale of Investments 0.00
f Profit on sale of Assets 0.00
g Dividend Income 0.00
h Sum of other income not included above 0.00
Details of other income not included above
Total (2) 1,621.50
3 Add: Proceeds from sale of real estate/ infrastructure investments, real estate/ infrastructure assets or shares of SPVs or Investment Entity adjusted for the following:
a Applicable capital gains and other taxes 0.00
b Related debts settled or due to be settled from sale proceeds 0.00
c Directly attributable transaction costs 0.00
d Proceeds reinvested or planned to be reinvested as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/ InvIT Regulations 0.00
e Sum of other sale proceeds not included above 0.00
Details of other sale proceeds not included above
Total (3) 0.00
4 Add: Proceeds from sale of real estate/ infrastructure investments, real estate/ infrastructure assets or sale of shares of SPVs or Investment Entity not distributed pursuant to an earlier plan to reinvest as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/InvIT Regulations, if such proceeds are not intended to be invested subsequently 0.00
5 Less: Finance cost on Borrowings, excluding amortisation of any transaction costs as per Profit and Loss Account and any shareholder debt / loan from Trust 5,297.90
6 Less: Debt repayment (to include principal repayments as per scheduled EMI�s except if refinanced through new debt including overdraft facilities and to exclude any debt repayments / debt refinanced through new debt, in any form or equity raise as well as repayment of any shareholder debt / loan from Trust) 13,810.00
7 Less: Any reserve required to be created under the terms of, or pursuant to the obligations arising in accordance with:
a Loan agreement entered with banks/ financial institution from whom the Trust or any of its SPVs/ HoldCos have availed debt 51,700.70
b Terms and conditions, covenants or any other stipulations applicable to debt securities issued by the Trust or any of its SPVs/ HoldCos 0.00
c Terms and conditions, covenants or any other stipulations applicable to external commercial borrowings availed by the Trust or any of its SPVs/ HoldCos 0.00
d Agreement pursuant to which the he SPV/ HoldCo/ Trust operates or owns the real estate/ infrastructure asset, or generates revenue or cashflows from such asset 0.00
e Statutory, judicial, regulatory, or governmental stipulations 0.00
f Agreement entered for PPP projects 0.00
g Agreement entered for non-PPP projects 0.00
Total (7) 51,700.70
8 Less: any capital expenditure on existing assets owned / leased by the SPV or Holdco, to the extent not funded by debt / equity or from reserves created in the earlier years 0.00
Net Distributable Cash Flow for HoldCo/SPV ' s 2,817.90
Notes:


Statement of Net Distributable Cash Flows (NDCF) - SPVs

Amount in (Lakhs)

A Name of Project Oriental Nagpur Byepass construction Private Ltd
B Date of start of reporting period 01-07-2025
C Date of end of reporting period 30-09-2025
Sr. Particulars Amount
Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV 11,333.90
1 Add: Cash Flows received from SPV's which represent distributions of NDCF computed as per relevant framework
1 Opening Cash and bank balance 3,288.20
f Sum of other Cash flows not included above
Details of other Cash flows not included above
Opening Cash and bank balance
Total (1) 3,288.20
2 Add: Treasury income / income from investing activities
a Interest income received from FD 155.40
b Tax refund 0.00
c Any other income in the nature of interest 0.00
d Profit on sale of Mutual funds 0.00
e Profit on sale of Investments 0.00
f Profit on sale of Assets 0.00
g Dividend Income 0.00
h Sum of other income not included above 0.00
Details of other income not included above
Total (2) 155.40
3 Add: Proceeds from sale of real estate/ infrastructure investments, real estate/ infrastructure assets or shares of SPVs or Investment Entity adjusted for the following:
a Applicable capital gains and other taxes 0.00
b Related debts settled or due to be settled from sale proceeds 0.00
c Directly attributable transaction costs 0.00
d Proceeds reinvested or planned to be reinvested as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/ InvIT Regulations 0.00
e Sum of other sale proceeds not included above 0.00
Details of other sale proceeds not included above
Total (3) 0.00
4 Add: Proceeds from sale of real estate/ infrastructure investments, real estate/ infrastructure assets or sale of shares of SPVs or Investment Entity not distributed pursuant to an earlier plan to reinvest as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/InvIT Regulations, if such proceeds are not intended to be invested subsequently 0.00
5 Less: Finance cost on Borrowings, excluding amortisation of any transaction costs as per Profit and Loss Account and any shareholder debt / loan from Trust 0.00
6 Less: Debt repayment (to include principal repayments as per scheduled EMI�s except if refinanced through new debt including overdraft facilities and to exclude any debt repayments / debt refinanced through new debt, in any form or equity raise as well as repayment of any shareholder debt / loan from Trust) 0.00
7 Less: Any reserve required to be created under the terms of, or pursuant to the obligations arising in accordance with:
a Loan agreement entered with banks/ financial institution from whom the Trust or any of its SPVs/ HoldCos have availed debt 5,004.80
b Terms and conditions, covenants or any other stipulations applicable to debt securities issued by the Trust or any of its SPVs/ HoldCos 0.00
c Terms and conditions, covenants or any other stipulations applicable to external commercial borrowings availed by the Trust or any of its SPVs/ HoldCos 0.00
d Agreement pursuant to which the he SPV/ HoldCo/ Trust operates or owns the real estate/ infrastructure asset, or generates revenue or cashflows from such asset 0.00
e Statutory, judicial, regulatory, or governmental stipulations 0.00
f Agreement entered for PPP projects 0.00
g Agreement entered for non-PPP projects 0.00
Total (7) 5,004.80
8 Less: any capital expenditure on existing assets owned / leased by the SPV or Holdco, to the extent not funded by debt / equity or from reserves created in the earlier years 134.40
Net Distributable Cash Flow for HoldCo/SPV ' s 9,638.30
Notes:


Statement of Net Distributable Cash Flows (NDCF) - SPVs

Amount in (Lakhs)

A Name of Project Etawah Chakeri (Kanpur) Highway Private Limited
B Date of start of reporting period 01-07-2025
C Date of end of reporting period 30-09-2025
Sr. Particulars Amount
Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV 5,025.10
1 Add: Cash Flows received from SPV's which represent distributions of NDCF computed as per relevant framework
1 Opening Cash and bank balance 8,271.40
f Sum of other Cash flows not included above
Details of other Cash flows not included above
Opening Cash and bank balance
Total (1) 8,271.40
2 Add: Treasury income / income from investing activities
a Interest income received from FD 181.30
b Tax refund 0.00
c Any other income in the nature of interest 0.00
d Profit on sale of Mutual funds 0.00
e Profit on sale of Investments 0.00
f Profit on sale of Assets 0.00
g Dividend Income 0.00
h Sum of other income not included above 0.00
Details of other income not included above
Total (2) 181.30
3 Add: Proceeds from sale of real estate/ infrastructure investments, real estate/ infrastructure assets or shares of SPVs or Investment Entity adjusted for the following:
a Applicable capital gains and other taxes 0.00
b Related debts settled or due to be settled from sale proceeds 0.00
c Directly attributable transaction costs 0.00
d Proceeds reinvested or planned to be reinvested as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/ InvIT Regulations 0.00
e Sum of other sale proceeds not included above 0.00
Details of other sale proceeds not included above
Total (3) 0.00
4 Add: Proceeds from sale of real estate/ infrastructure investments, real estate/ infrastructure assets or sale of shares of SPVs or Investment Entity not distributed pursuant to an earlier plan to reinvest as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/InvIT Regulations, if such proceeds are not intended to be invested subsequently 0.00
5 Less: Finance cost on Borrowings, excluding amortisation of any transaction costs as per Profit and Loss Account and any shareholder debt / loan from Trust 0.00
6 Less: Debt repayment (to include principal repayments as per scheduled EMI�s except if refinanced through new debt including overdraft facilities and to exclude any debt repayments / debt refinanced through new debt, in any form or equity raise as well as repayment of any shareholder debt / loan from Trust) 0.00
7 Less: Any reserve required to be created under the terms of, or pursuant to the obligations arising in accordance with:
a Loan agreement entered with banks/ financial institution from whom the Trust or any of its SPVs/ HoldCos have availed debt 12,654.70
b Terms and conditions, covenants or any other stipulations applicable to debt securities issued by the Trust or any of its SPVs/ HoldCos 0.00
c Terms and conditions, covenants or any other stipulations applicable to external commercial borrowings availed by the Trust or any of its SPVs/ HoldCos 0.00
d Agreement pursuant to which the he SPV/ HoldCo/ Trust operates or owns the real estate/ infrastructure asset, or generates revenue or cashflows from such asset 0.00
e Statutory, judicial, regulatory, or governmental stipulations 0.00
f Agreement entered for PPP projects 0.00
g Agreement entered for non-PPP projects 0.00
Total (7) 12,654.70
8 Less: any capital expenditure on existing assets owned / leased by the SPV or Holdco, to the extent not funded by debt / equity or from reserves created in the earlier years 82.50
Net Distributable Cash Flow for HoldCo/SPV ' s 740.60
Notes:


Statement of Net Distributable Cash Flows (NDCF) - SPVs

Amount in (Lakhs)

A Name of Project OSE Hungund hospet highways Pvt Ltd
B Date of start of reporting period 01-07-2025
C Date of end of reporting period 30-09-2025
Sr. Particulars Amount
Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV 6,478.10
1 Add: Cash Flows received from SPV's which represent distributions of NDCF computed as per relevant framework
1 Opening Cash and bank balance 153.60
f Sum of other Cash flows not included above
Details of other Cash flows not included above
Opening Cash and bank balance
Total (1) 153.60
2 Add: Treasury income / income from investing activities
a Interest income received from FD 15.90
b Tax refund 0.00
c Any other income in the nature of interest 0.00
d Profit on sale of Mutual funds 0.00
e Profit on sale of Investments 0.00
f Profit on sale of Assets 0.00
g Dividend Income 0.00
h Sum of other income not included above 0.00
Details of other income not included above
Total (2) 15.90
3 Add: Proceeds from sale of real estate/ infrastructure investments, real estate/ infrastructure assets or shares of SPVs or Investment Entity adjusted for the following:
a Applicable capital gains and other taxes 0.00
b Related debts settled or due to be settled from sale proceeds 0.00
c Directly attributable transaction costs 0.00
d Proceeds reinvested or planned to be reinvested as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/ InvIT Regulations 0.00
e Sum of other sale proceeds not included above 0.00
Details of other sale proceeds not included above
Total (3) 0.00
4 Add: Proceeds from sale of real estate/ infrastructure investments, real estate/ infrastructure assets or sale of shares of SPVs or Investment Entity not distributed pursuant to an earlier plan to reinvest as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/InvIT Regulations, if such proceeds are not intended to be invested subsequently 0.00
5 Less: Finance cost on Borrowings, excluding amortisation of any transaction costs as per Profit and Loss Account and any shareholder debt / loan from Trust 0.00
6 Less: Debt repayment (to include principal repayments as per scheduled EMI�s except if refinanced through new debt including overdraft facilities and to exclude any debt repayments / debt refinanced through new debt, in any form or equity raise as well as repayment of any shareholder debt / loan from Trust) 0.00
7 Less: Any reserve required to be created under the terms of, or pursuant to the obligations arising in accordance with:
a Loan agreement entered with banks/ financial institution from whom the Trust or any of its SPVs/ HoldCos have availed debt 172.50
b Terms and conditions, covenants or any other stipulations applicable to debt securities issued by the Trust or any of its SPVs/ HoldCos 0.00
c Terms and conditions, covenants or any other stipulations applicable to external commercial borrowings availed by the Trust or any of its SPVs/ HoldCos 0.00
d Agreement pursuant to which the he SPV/ HoldCo/ Trust operates or owns the real estate/ infrastructure asset, or generates revenue or cashflows from such asset 0.00
e Statutory, judicial, regulatory, or governmental stipulations 0.00
f Agreement entered for PPP projects 0.00
g Agreement entered for non-PPP projects 0.00
Total (7) 172.50
8 Less: any capital expenditure on existing assets owned / leased by the SPV or Holdco, to the extent not funded by debt / equity or from reserves created in the earlier years 0.00
Net Distributable Cash Flow for HoldCo/SPV ' s 6,475.10
Notes:


Statement of Net Distributable Cash Flows (NDCF) - SPVs

Amount in (Lakhs)

A Name of Project Oriental Pathways (Indore) Private Ltd
B Date of start of reporting period 01-07-2025
C Date of end of reporting period 30-09-2025
Sr. Particulars Amount
Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV 4,671.60
1 Add: Cash Flows received from SPV's which represent distributions of NDCF computed as per relevant framework
1 Opening Cash and bank balance 19,738.90
f Sum of other Cash flows not included above
Details of other Cash flows not included above
Opening Cash and bank balance
Total (1) 19,738.90
2 Add: Treasury income / income from investing activities
a Interest income received from FD 824.50
b Tax refund 0.00
c Any other income in the nature of interest 0.00
d Profit on sale of Mutual funds 0.00
e Profit on sale of Investments 0.00
f Profit on sale of Assets 0.00
g Dividend Income 0.00
h Sum of other income not included above 0.00
Details of other income not included above
Total (2) 824.50
3 Add: Proceeds from sale of real estate/ infrastructure investments, real estate/ infrastructure assets or shares of SPVs or Investment Entity adjusted for the following:
a Applicable capital gains and other taxes 0.00
b Related debts settled or due to be settled from sale proceeds 0.00
c Directly attributable transaction costs 0.00
d Proceeds reinvested or planned to be reinvested as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/ InvIT Regulations 0.00
e Sum of other sale proceeds not included above 0.00
Details of other sale proceeds not included above
Total (3) 0.00
4 Add: Proceeds from sale of real estate/ infrastructure investments, real estate/ infrastructure assets or sale of shares of SPVs or Investment Entity not distributed pursuant to an earlier plan to reinvest as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/InvIT Regulations, if such proceeds are not intended to be invested subsequently 0.00
5 Less: Finance cost on Borrowings, excluding amortisation of any transaction costs as per Profit and Loss Account and any shareholder debt / loan from Trust 0.00
6 Less: Debt repayment (to include principal repayments as per scheduled EMI�s except if refinanced through new debt including overdraft facilities and to exclude any debt repayments / debt refinanced through new debt, in any form or equity raise as well as repayment of any shareholder debt / loan from Trust) 0.00
7 Less: Any reserve required to be created under the terms of, or pursuant to the obligations arising in accordance with:
a Loan agreement entered with banks/ financial institution from whom the Trust or any of its SPVs/ HoldCos have availed debt 18,832.70
b Terms and conditions, covenants or any other stipulations applicable to debt securities issued by the Trust or any of its SPVs/ HoldCos 0.00
c Terms and conditions, covenants or any other stipulations applicable to external commercial borrowings availed by the Trust or any of its SPVs/ HoldCos 0.00
d Agreement pursuant to which the he SPV/ HoldCo/ Trust operates or owns the real estate/ infrastructure asset, or generates revenue or cashflows from such asset 0.00
e Statutory, judicial, regulatory, or governmental stipulations 0.00
f Agreement entered for PPP projects 0.00
g Agreement entered for non-PPP projects 0.00
Total (7) 18,832.70
8 Less: any capital expenditure on existing assets owned / leased by the SPV or Holdco, to the extent not funded by debt / equity or from reserves created in the earlier years 0.00
Net Distributable Cash Flow for HoldCo/SPV ' s 6,402.30
Notes:


Statement of Net Distributable Cash Flows (NDCF) - SPVs

Amount in (Lakhs)

A Name of Project Bioara to Dewas Highways Pvt Ltd
B Date of start of reporting period 01-07-2025
C Date of end of reporting period 30-09-2025
Sr. Particulars Amount
Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV 5,327.40
1 Add: Cash Flows received from SPV's which represent distributions of NDCF computed as per relevant framework
1 Opening Cash and bank balance 1,554.30
f Sum of other Cash flows not included above
Details of other Cash flows not included above
Opening Cash and bank balance
Total (1) 1,554.30
2 Add: Treasury income / income from investing activities
a Interest income received from FD 35.60
b Tax refund 0.00
c Any other income in the nature of interest 0.00
d Profit on sale of Mutual funds 0.00
e Profit on sale of Investments 0.00
f Profit on sale of Assets 0.00
g Dividend Income 0.00
h Sum of other income not included above 0.00
Details of other income not included above
Total (2) 35.60
3 Add: Proceeds from sale of real estate/ infrastructure investments, real estate/ infrastructure assets or shares of SPVs or Investment Entity adjusted for the following:
a Applicable capital gains and other taxes 0.00
b Related debts settled or due to be settled from sale proceeds 0.00
c Directly attributable transaction costs 0.00
d Proceeds reinvested or planned to be reinvested as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/ InvIT Regulations 0.00
e Sum of other sale proceeds not included above 0.00
Details of other sale proceeds not included above
Total (3) 0.00
4 Add: Proceeds from sale of real estate/ infrastructure investments, real estate/ infrastructure assets or sale of shares of SPVs or Investment Entity not distributed pursuant to an earlier plan to reinvest as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/InvIT Regulations, if such proceeds are not intended to be invested subsequently 0.00
5 Less: Finance cost on Borrowings, excluding amortisation of any transaction costs as per Profit and Loss Account and any shareholder debt / loan from Trust 902.80
6 Less: Debt repayment (to include principal repayments as per scheduled EMI�s except if refinanced through new debt including overdraft facilities and to exclude any debt repayments / debt refinanced through new debt, in any form or equity raise as well as repayment of any shareholder debt / loan from Trust) 380.00
7 Less: Any reserve required to be created under the terms of, or pursuant to the obligations arising in accordance with:
a Loan agreement entered with banks/ financial institution from whom the Trust or any of its SPVs/ HoldCos have availed debt 1,588.40
b Terms and conditions, covenants or any other stipulations applicable to debt securities issued by the Trust or any of its SPVs/ HoldCos 0.00
c Terms and conditions, covenants or any other stipulations applicable to external commercial borrowings availed by the Trust or any of its SPVs/ HoldCos 0.00
d Agreement pursuant to which the he SPV/ HoldCo/ Trust operates or owns the real estate/ infrastructure asset, or generates revenue or cashflows from such asset 0.00
e Statutory, judicial, regulatory, or governmental stipulations 0.00
f Agreement entered for PPP projects 0.00
g Agreement entered for non-PPP projects 0.00
Total (7) 1,588.40
8 Less: any capital expenditure on existing assets owned / leased by the SPV or Holdco, to the extent not funded by debt / equity or from reserves created in the earlier years (2.70)
Net Distributable Cash Flow for HoldCo/SPV ' s 4,048.80
Notes:


Statement of Net Distributable Cash Flows (NDCF) - Trust

Amount in (Lakhs)

A Name of Project Oriental infratrust
B Date of start of reporting period 01-07-2025
C Date of end of reporting period 30-09-2025
Sr. Particulars Amount
Cashflows from operating activities of the Trust (2,001.90)
1 Add: Cash Flows received from SPV's / Investment entities which represent distributions of NDCF computed as per relevant framework
1 Cash flow received from Special purpose Vehicles('SPV's)/investment entities 30,122.70
f Sum of other Cash flows not included above
Details of other Cash flows not included above
Cash flow received from Special purpose Vehicles('SPV's)/investment entities
Total (1) 30,122.70
2 Add: Treasury income / income from investing activities of the Trust
a Interest income received from FD 299.90
b Tax refund 0.00
c Any other income in the nature of interest 0.00
d Profit on sale of Mutual funds 0.00
e Profit on sale of Investments 0.00
f Profit on sale of Assets 0.00
g Dividend Income 0.00
h Sum of other income not included above 0.00
Details of other income not included above
Total (2) 299.90
3 Add: Proceeds from sale of real estate/ infrastructure investments, real estate/ infrastructure assets or shares of SPVs or Investment Entity adjusted for the following:
a Applicable capital gains and other taxes 0.00
b Related debts settled or due to be settled from sale proceeds 0.00
c Directly attributable transaction costs 0.00
d Proceeds reinvested or planned to be reinvested as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/ InvIT Regulations 0.00
e Sum of other sale proceeds not included above 0.00
Details of other sale proceeds not included above
Total (3) 0.00
4 Add: Proceeds from sale of real estate/ infrastructure investments, real estate/ infrastructure assets or sale of shares of SPVs or Investment Entity not distributed pursuant to an earlier plan to reinvest as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/InvIT Regulations, if such proceeds are not intended to be invested subsequently 0.00
5 Less: Finance cost on Borrowings, excluding amortisation of any transaction costs as per Profit and Loss Account and any shareholder debt / loan from Trust 8,825.50
6 Less: Debt repayment (to include principal repayments as per scheduled EMI's except if refinanced through new debt including overdraft facilities and to exclude any debt repayments / debt refinanced through new debt, in any form or equity raise as well as repayment of any shareholder debt / loan from Trust) 4,514.70
7 Less: Any reserve required to be created under the terms of, or pursuant to the obligations arising in accordance with:
a Loan agreement entered with banks/ financial institution from whom the Trust or any of its SPVs/ HoldCos have availed debt (1,439.80)
b Terms and conditions, covenants or any other stipulations applicable to debt securities issued by the Trust or any of its SPVs/ HoldCos 0.00
c Terms and conditions, covenants or any other stipulations applicable to external commercial borrowings availed by the Trust or any of its SPVs/ HoldCos 0.00
d Agreement pursuant to which the he SPV/ HoldCo/ Trust operates or owns the real estate/ infrastructure asset, or generates revenue or cashflows from such asset 0.00
e Statutory, judicial, regulatory, or governmental stipulations 0.00
f Agreement entered for PPP projects 0.00
g Agreement entered for non-PPP projects 0.00
Total (7) (1,439.80)
8 Less: any capital expenditure on existing assets owned / leased by the SPV or Holdco, to the extent not funded by debt / equity or from reserves created in the earlier years (5.70)
Net Distributable Cash Flow at Trust level 16,526.00
Notes:


Statement of Net Assets at Fair Value (NAV)

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Sr. Particulars Book Value Fair Value
A Total Assets 12,52,008.90 15,10,215.60
B Total Liabilities 8,36,144.70 8,36,144.70
C Net Assets (A - B) 4,15,864.20 6,74,070.90
D Less: Non-Controlling Interest 0.00 0.00
E Net Assets attributable to unitholders (C-D) 4,15,864.20 6,74,070.90
F No. of Units 583 583
G NAV per unit (E/F) 71.33 115.62
Disclosure of notes on net assets at fair value Text Block(1) Text Block(2)


Text Block(1) 1) No of units are 583.08 millions . However decimal is not accepted in the cell NAV per unit is 71.32 Book value while 115.61 at Fair value




Statement of Total Returns at Fair Value

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Particulars Amount
1 Total Comprehensive Income (As per the Statement of Profit and loss) 18,110.90
Add/Less: Other Changes in Fair Value not recognized in Total Comprehensive Income
1 Add/Less: Other Changes in Fair Value not recognized in Total Comprehensive Income (21,497.10)
Total Other Changes in Fair Value not recognized in Total Comprehensive Income (21,497.10)
Total Return (3,386.20)
Disclosure of notes on total returns at fair value


Statement of Net Borrowings Ratio

Amount in (Lakhs)

Sr. Particulars Amount
A Borrowings [Refer Notes 1 & 2] 5,68,910.20
B Deferred Payments [Refer Notes 1 & 3] 60,771.00
C Cash and Cash Equivalents [Refer Notes 1 & 3] 88,901.50
D Aggregate Borrowings and Deferred Payments net of Cash and Cash Equivalents (A+B-C) 5,40,779.70
E Value of REIT/InVIT assets [Refer Notes 3 & 4] 12,18,343.50
F Net Borrowings Ratio (D/E) 0.44
Disclosure of notes on net borrowings ratio


Disclosure of notes on net borrowings ratio Net borrowing ratio is 44.39%


Statement of Changes in Unitholders Equity

Amount in (Lakhs)

Particulars 3 months/ 6 months ended(dd-mm-yyyy) Year to date figures for current period ended(dd-mm-yyyy)
Date of start of reporting period 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Balance at the beginning of the current reporting period 5,83,078.80 5,83,078.80
2 Changes in Unit Capital due to prior period errors 0.00 0.00
3 Restated balance at the beginning of the current reporting period 0.00 0.00
4 Changes in Unit Capital due to prior period errors 0.00 0.00
5 Balance at the end of the current reporting period 5,83,078.80 5,83,078.80
Disclosure of notes on changes in unit capital Textual Information(1) Textual Information(2)


Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy)
Date of start of reporting period 01-07-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated

B(i). Other Equity

Share application money pending allotment Equity component of compound financial instruments Reserves and Surplus Debt instruments through Other Comprehensive Income Equity Instruments through Other Comprehensive Income Effective portion of Cash Flow Hedges Revaluation Surplus Exchange differences on translating the financial statements of a foreign operation Other items of Other Comprehensive Income (specify nature) Money received against share warrants Total
Capital Total Reserve Securities Premium Other Reserves (specify nature) Retained Earnings
1 Balance at the beginning of the current reporting period 0.00 4629910000 0 0 (2,05,609.40) 0 0 0 0 0 0 0 (1,59,310.30)
2 Changes in accounting policy or prior period errors 0.00 0 0 0 0.00 0 0 0 0 0 0 0 0.00
3 Restated balance at the beginning of the current reporting period 0.00 0 0 0 0.00 0 0 0 0 0 0 0 0.00
4 Total Comprehensive Income for the current year 0.00 0 0 0 6,463.40 0 0 0 0 0 0 0 6,463.40
5 Dividends 0.00 0 0 0 (14,670.30) 0 0 0 0 0 0 0 (14,670.30)
6 Transfer to retained earnings 0.00 0 0 0 0.00 0 0 0 0 0 0 0 0.00
7 Any other change 0.00 0 0 0 0.00 0 0 0 0 0 0 0 0.00
8 Balance at the end of the current reporting period 0.00 4629910000 0 0 (1,41,436.90) 0 0 0 0 0 0 0 (95,137.80)
9 Details of any other change (If figures reported in No. 7)


Amount in (Lakhs)

Particulars "Year to date figures for current period ended (dd-mm-yyyy)"
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated

B(ii). Other Equity

Share application money pending allotment Equity component of compound financial instruments Reserves and Surplus Debt instruments through Other Comprehensive Income Equity Instruments through Other Comprehensive Income Effective portion of Cash Flow Hedges Revaluation Surplus Exchange differences on translating the financial statements of a foreign operation Other items of Other Comprehensive Income (specify nature) Money received against share warrants Total
Capital Total Reserve Securities Premium Other Reserves (specify nature) Retained Earnings
1 Balance at the beginning of the current reporting period 0.00 4629910000 0 0 (1,27,936.00) 0 0 0 0 0 0 0 (81,636.90)
2 Changes in accounting policy or prior period errors 0.00 0 0 0 0.00 0 0 0 0 0 0 0 0.00
3 Restated balance at the beginning of the current reporting period 0.00 0 0 0 0.00 0 0 0 0 0 0 0 0.00
4 Total Comprehensive Income for the current year 0.00 0 0 0 18,110.90 0 0 0 0 0 0 0 18,110.90
5 Dividends 0.00 0 0 0 (31,611.70) 0 0 0 0 0 0 0 (31,611.70)
6 Transfer to retained earnings 0.00 0 0 0 0.00 0 0 0 0 0 0 0 0.00
7 Any other change 0.00 0 0 0 0.00 0 0 0 0 0 0 0 0.00
8 Balance at the end of the current reporting period 0.00 4629910000 0 0 (1,41,436.90) 0 0 0 0 0 0 0 (95,137.80)
9 Details of any other change (If figures reported in No. 7)


Details of Funds raised through Debt - Consolidated basis

Amount in (Lakhs)

Sr no. Types of Borrowings Opening Outstanding Raised During the period Repaid during the period Closing Outstanding
1 Borrowings from Domestic - Banks/ Financial Institutions (including term loans) 4,24,664.10 0.00 4,516.70 4,20,147.40
2 Non-Convertible Debentures (NCDs) 1,62,850.00 0.00 14,086.00 1,48,764.00
3 Non-Convertible Preference Shares (NCRPs) 0.00 0.00 0.00 0.00
4 ECBs 0.00 0.00 0.00 0.00
Whether fund raised through debt consolidated other than above? No


Details of Borrowing / Debt (Raised during the period)

Debt securities (NCDs) Loans / ECB Preference Capital (NCRPS)
Sr no. InvIT / HoldCo / SPVs ISIN Amount raised Coupon Rate Interest payment frequency Secured/unsecured Tenure (in months) Assets on which charge is created, if any Name of the lender Amount Assets on which charge is created, if any Tenure (in months) Name of the lender Amount Assets on which charge is created, if any Tenure (in months)


Disclosures of Ratios

Amount in (Lakhs)

Whether the REITS/INVITS have any outstanding borrowings? Yes
Sr. No Particulars Ratio Remarks
1 Debt equity ratio 137.00 The debt-to-equity ratio (D/E) is a financial metric that compares a company's total liabilities to its shareholder equity, indicating how much it relies on borrowed funds versus owner capital .
2 Debt service coverage ratio 139.00 Favorable ratio. The ratio is greater than 100 which means the company has enough income to cover its debt payments.
3 Interest service coverage ratio 286.00 A higher ratio is positive, meaning the company earns more than enough to cover its interest payments.A ratio of 2.00 or higher is often considered good
4 Asset cover available ratio 220.00 A ratio greater than 1 suggests the company can cover its debt
5 Total debts to total assets 45.44
6 Current ratio 128.42
7 EBITDA margin (i.e.: Earnings before interest tax depreciation and amortisation margin) 85.34
8 Net profit margin percent 1228.00
9 Net operating income margin 0.00
10 Distribution per unit (In Rs.) 283.00
11 Net worth i.e.: Unitholders funds 41586410000


Details of Capital raised during the period

Amount in (Lakhs)

Sr no. Nature of issue (Right Issue/ Preferential Issue/ Institutional Placement) Date of Board Approval Date of Unitholders Approval Date of Issue Issue Size (Number of Units) Issue Size Issue Price per Unit Date of Allotment of Securities Details of Listing of Securites



Text Block

Details Of Capital Raised During The Period Explanatory



Details of Assets acquired during the reporting period

Amount in (Lakhs)

Sr.No. Nature of the Asset Date of Meeting of Board of the Manager / IM / Unitholders Approval Type of transaction (Outright purchase / Joint Venture / Joint Development / Area Share / Others) Date on which the Asset was acquired Total consideration Name of the Parties from whom the Asset was acquired Whether it is a Related Party Transaction Valuation of the Asset Acquired Remarks



Text Block

Details Of Assets Acquired During The Reporting Period Explanatory



Details of Assets disposed off during the reporting period

Amount in (Lakhs)

Sr.No. Nature of the Asset Date of Meeting of Board of the Manager / IM / Unitholders Approval Type of transaction (Outright sale / Joint Venture / Joint Development / Area Share / Others) Date on which the Asset was disposed off Total consideration Name of the Parties to whom the Asset was disposed off Whether it is a Related Party Transaction Valuation of the Asset Acquired Remark Note



Text Block

Details Of Assets DisposedOff During The Reporting Period Explanatory




Details of Distributions made during each quarter of the Financial Year

A Date of start of reporting period 01-07-2025
B Date of end of reporting period 30-09-2025
B Details of Distribution made during the period, if applicable: (Yes/No) Yes
Sr. Particulars
1 Record Date 18-11-2025
2 Date of Board Meeting in which the distribution declared 13-11-2025
3 Total amount of distribution declared Total amount (in Rs. Lakhs) Total Amount Per Unit (in Rs.)
4 Out of the total amount of distribution declared, the amount in the form of interest, less taxes, if any 9,588.10 1.64
5 Out of the total amount of distribution declared, the amount in the form of dividend 6,868.70 1.17
6 Out of the total amount of distribution declared, including amount in the form of amortization of SPV level debt 68.80 0.01
7 Out of the total amount of distribution declared, the amount in form of other income 0.00 0
8 Due date of the payment of distribution 25-11-2025
9 Date by which payment of distribution is completed 25-11-2025



Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

1 Date of start of reporting period 01-07-2025
2 Date of end of reporting period 30-09-2025
A For HoldCos and Directly held SPVs Amount
Name of Holdcos/SVPs Oriental Infratrust
Category Holdcos
A Shareholders Funds
1 Capital
(1) held by InvITs / REITs directly or indirectly 0.00
(2) held by Other shareholders 5,83,078.70
Name of other shareholder % of Holiding
1 Oriental Tollways Pvt.Ltd. - Holding Company 0.44
2 Oriental Structural Engineers Pvt. Ltd. Holding Company 0.15
3 BNR Investment Company Limited 0.24
4 Asian Infrastructure Investment Bank 0.05
5 others 0.10
Total Capital 5,83,078.70
2 Other Equity (88,479.30)
3 Reserve & Surplus 0.00
4 Instruments entirely equity in nature 0.00
Total Shareholders Funds 4,94,599.40
B Borrowings
1 Long Term Borrowings 4,05,410.70
2 Current Maturities of Long Term Borrowings 14,736.60
3 Short term borrowings 0.00
4 Deferred Payment Liability 0.00
5 Interest Accrued and due 0.00
6 Interest Accrued but not due 0.00
7 Loans from REITs / InvITs or any other inter SPV Borrowings 0.00
Total Net Debt 4,20,147.30
C Total Capitalisation 9,14,746.70
Disclosure of notes for HoldCos and Directly held SPVs Notes :


Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

1 Date of start of reporting period 01-07-2025
2 Date of end of reporting period 30-09-2025
A For HoldCos and Directly held SPVs Amount
Name of Holdcos/SVPs Oriental Pathways (Indore) Private Limited
Category SPVs
A Shareholders Funds
1 Capital
(1) held by InvITs / REITs directly or indirectly 10,826.60
(2) held by Other shareholders 0.00
Name of other shareholder % of Holiding
1 Oriental Tollways Pvt.Ltd. - Holding Company 0.44
2 Oriental Structural Engineers Pvt. Ltd. Holding Company 0.15
3 BNR Investment Company Limited 0.24
4 Asian Infrastructure Investment Bank 0.05
5 others 0.10
Total Capital 10,826.60
2 Other Equity 10,877.00
3 Reserve & Surplus 0.00
4 Instruments entirely equity in nature 0.00
Total Shareholders Funds 21,703.60
B Borrowings
1 Long Term Borrowings 0.00
2 Current Maturities of Long Term Borrowings 0.00
3 Short term borrowings 0.00
4 Deferred Payment Liability 0.00
5 Interest Accrued and due 0.00
6 Interest Accrued but not due 0.00
7 Loans from REITs / InvITs or any other inter SPV Borrowings 0.00
Total Net Debt 0.00
C Total Capitalisation 21,703.60
Disclosure of notes for HoldCos and Directly held SPVs Notes :


Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

1 Date of start of reporting period 01-07-2025
2 Date of end of reporting period 30-09-2025
A For HoldCos and Directly held SPVs Amount
Name of Holdcos/SVPs Oriental Nagpur Bye Pass Construction Private Limited
Category SPVs
A Shareholders Funds
1 Capital
(1) held by InvITs / REITs directly or indirectly 2,280.90
(2) held by Other shareholders 0.00
Name of other shareholder % of Holiding
1 Oriental Tollways Pvt.Ltd. - Holding Company 0.44
2 Oriental Structural Engineers Pvt. Ltd. Holding Company 0.15
3 BNR Investment Company Limited 0.24
4 Asian Infrastructure Investment Bank 0.05
5 others 0.10
Total Capital 2,280.90
2 Other Equity 35,260.70
3 Reserve & Surplus 0.00
4 Instruments entirely equity in nature 0.00
Total Shareholders Funds 37,541.60
B Borrowings
1 Long Term Borrowings 0.00
2 Current Maturities of Long Term Borrowings 0.00
3 Short term borrowings 0.00
4 Deferred Payment Liability 0.00
5 Interest Accrued and due 0.00
6 Interest Accrued but not due 0.00
7 Loans from REITs / InvITs or any other inter SPV Borrowings 97,550.90
Total Net Debt 97,550.90
C Total Capitalisation 1,35,092.50
Disclosure of notes for HoldCos and Directly held SPVs Notes :


Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

1 Date of start of reporting period 01-07-2025
2 Date of end of reporting period 30-09-2025
A For HoldCos and Directly held SPVs Amount
Name of Holdcos/SVPs Oriental Nagpur Betul Highway Limited
Category SPVs
A Shareholders Funds
1 Capital
(1) held by InvITs / REITs directly or indirectly 1,813.40
(2) held by Other shareholders 0.00
Name of other shareholder % of Holiding
1 Oriental Tollways Pvt.Ltd. - Holding Company 0.44
2 Oriental Structural Engineers Pvt. Ltd. Holding Company 0.15
3 BNR Investment Company Limited 0.24
4 Asian Infrastructure Investment Bank 0.05
5 others 0.10
Total Capital 1,813.40
2 Other Equity 1,04,738.40
3 Reserve & Surplus 0.00
4 Instruments entirely equity in nature 0.00
Total Shareholders Funds 1,06,551.80
B Borrowings
1 Long Term Borrowings 82,648.20
2 Current Maturities of Long Term Borrowings 28,861.60
3 Short term borrowings 0.00
4 Deferred Payment Liability 0.00
5 Interest Accrued and due 0.00
6 Interest Accrued but not due 3,036.20
7 Loans from REITs / InvITs or any other inter SPV Borrowings 41,035.20
Total Net Debt 1,55,581.20
C Total Capitalisation 2,62,133.00
Disclosure of notes for HoldCos and Directly held SPVs Notes :


Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

1 Date of start of reporting period 01-07-2025
2 Date of end of reporting period 30-09-2025
A For HoldCos and Directly held SPVs Amount
Name of Holdcos/SVPs Etawah-Chakeri (Kanpur) Highway Private Limited
Category SPVs
A Shareholders Funds
1 Capital
(1) held by InvITs / REITs directly or indirectly 1,001.00
(2) held by Other shareholders 0.00
Name of other shareholder % of Holiding
1 Oriental Tollways Pvt.Ltd. - Holding Company 0.44
2 Oriental Structural Engineers Pvt. Ltd. Holding Company 0.15
3 BNR Investment Company Limited 0.24
4 Asian Infrastructure Investment Bank 0.05
5 others 0.10
Total Capital 1,001.00
2 Other Equity (64,926.60)
3 Reserve & Surplus 0.00
4 Instruments entirely equity in nature 0.00
Total Shareholders Funds (63,925.60)
B Borrowings
1 Long Term Borrowings 0.00
2 Current Maturities of Long Term Borrowings 0.00
3 Short term borrowings 0.00
4 Deferred Payment Liability 60,771.00
5 Interest Accrued and due 0.00
6 Interest Accrued but not due 0.00
7 Loans from REITs / InvITs or any other inter SPV Borrowings 69,111.10
Total Net Debt 1,29,882.10
C Total Capitalisation 65,956.50
Disclosure of notes for HoldCos and Directly held SPVs Notes :


Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

1 Date of start of reporting period 01-07-2025
2 Date of end of reporting period 30-09-2025
A For HoldCos and Directly held SPVs Amount
Name of Holdcos/SVPs GMR Ose Hungund Hospet Highways Private Limited
Category SPVs
A Shareholders Funds
1 Capital
(1) held by InvITs / REITs directly or indirectly 23,000.00
(2) held by Other shareholders 0.00
Name of other shareholder % of Holiding
1 Oriental Tollways Pvt.Ltd. - Holding Company 0.44
2 Oriental Structural Engineers Pvt. Ltd. Holding Company 0.15
3 BNR Investment Company Limited 0.24
4 Asian Infrastructure Investment Bank 0.05
5 others 0.10
Total Capital 23,000.00
2 Other Equity (59,458.90)
3 Reserve & Surplus 0.00
4 Instruments entirely equity in nature 0.00
Total Shareholders Funds (36,458.90)
B Borrowings
1 Long Term Borrowings 0.00
2 Current Maturities of Long Term Borrowings 0.00
3 Short term borrowings 0.00
4 Deferred Payment Liability 0.00
5 Interest Accrued and due 0.00
6 Interest Accrued but not due 1,259.10
7 Loans from REITs / InvITs or any other inter SPV Borrowings 1,07,602.60
Total Net Debt 1,08,861.70
C Total Capitalisation 72,402.80
Disclosure of notes for HoldCos and Directly held SPVs Notes :


Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

1 Date of start of reporting period 01-07-2025
2 Date of end of reporting period 30-09-2025
A For HoldCos and Directly held SPVs Amount
Name of Holdcos/SVPs Biaora to Dewas Highway Pvt Ltd
Category SPVs
A Shareholders Funds
1 Capital
(1) held by InvITs / REITs directly or indirectly 981.30
(2) held by Other shareholders 0.00
Name of other shareholder % of Holiding
1 Oriental Tollways Pvt.Ltd. - Holding Company 0.44
2 Oriental Structural Engineers Pvt. Ltd. Holding Company 0.15
3 BNR Investment Company Limited 0.24
4 Asian Infrastructure Investment Bank 0.05
5 others 0.10
Total Capital 981.30
2 Other Equity (35,941.90)
3 Reserve & Surplus 0.00
4 Instruments entirely equity in nature 0.00
Total Shareholders Funds (34,960.60)
B Borrowings
1 Long Term Borrowings 35,510.00
2 Current Maturities of Long Term Borrowings 1,733.00
3 Short term borrowings 0.00
4 Deferred Payment Liability 0.00
5 Interest Accrued and due 9.00
6 Interest Accrued but not due 5,775.90
7 Loans from REITs / InvITs or any other inter SPV Borrowings 1,25,560.00
Total Net Debt 1,68,587.90
C Total Capitalisation 1,33,627.30
Disclosure of notes for HoldCos and Directly held SPVs Notes :




(B)For SVPs held through HoldCos

Amount in (Lakhs)

1 Date of start of reporting period 01-07-2025
2 Date of end of reporting period 30-09-2025
A For HoldCos and Directly held SPVs Amount
Name of Holdcos NA
Name of SVPs NA
A Shareholders Funds
1 Capital
(1) held by InvITs / REITs directly or indirectly 0.00
(2) held by Other shareholders
Name of other shareholder % of Holiding
Total Capital 0.00
2 Other Equity 0.00
3 Reserve & Surplus 0.00
4 Instruments entirely equity in nature 0.00
Total Shareholders Funds 0.00
B Borrowings
1 Long Term Borrowings 0.00
2 Current Maturities of Long Term Borrowings 0.00
3 Short term borrowings 0.00
4 Deferred Payment Liability 0.00
5 Interest Accrued and due 0.00
6 Interest Accrued but not due 0.00
7 Loans from REITs / InvITs or any other inter SPV Borrowings 0.00
Total Net Debt 0.00
C Total Capitalisation 0.00
Disclosure of notes for SVPs held through HoldCos Notes :