Financial Results - REITs or InvITs



General information about REITs or InvITs

Scrip Code 543385
NSE Symbol NHIT
MSEI Symbol NOTLISTED
ISIN INE0H7R23014
Name of Entity National Highways Infra Trust
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 07-11-2025
Description of presentation currency INR
Level of rounding Lakhs
Reporting Type Quarterly
Reporting Quarter Second quarter
Nature of report standalone or consolidated Standalone
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 Business of Toll Collection
Start date and time of board meeting 13-11-2025   16:30:00
End date and time of board meeting 13-11-2025   19:00:00
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 Standalone Standalone
1 Income
(a) Revenue from operations 1,26,771.47 2,53,162.46
(b) Other income
1 Other Income 0.38 0.81
2 Interest Income on fixed deposits 227.49 656.59
3 Profit on sale of investments 240.95 365.96
Total other income 468.82 1,023.36
Total income 1,27,240.29 2,54,185.82
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 0.00 0.00
(e) Finance costs 42,748.77 85,741.45
(f) Depreciation, depletion and amortisation expense 0.00 0.00
(g) Other Expenses
1 Legal and Professional fees 0.00 184.43
2 Travelling and Conveyance 0.00 1.60
3 IT Expense 0.00 0.05
4 Fee, Subscription & Taxes 0.00 2.74
5 Foreign travelling Expenses 0.00 5.66
6 Bank charges 0.00 0.07
7 Miscellaneous expenses/other expenses 139.05 16.14
8 Investment Manger Fees 642.51 1,285.02
9 Trustee Fees 2.83 5.66
10 Valuation expenses 17.01 37.26
11 Annual listing fees 20.52 40.81
12 Rating fees 3.65 7.90
13 Audit Fees- Statutory audit fees 0.99 1.81
14 Audit Fees- Other audit services (including certification) 0.70 1.79
15 Custodian Fees 0.86 1.71
Total other expenses 828.12 1,592.65
Total expenses 43,576.89 87,334.10
3 Total profit/(loss) before exceptional items and tax 83,663.40 1,66,851.72
4 Exceptional items 0.00 0.00
5 Total profit/(loss) before tax 83,663.40 1,66,851.72
6 Tax expense
7 Current tax 200.40 437.43
8 Deferred tax 0.00 0.00
9 Total tax expenses 200.40 437.43
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 83,463.00 1,66,414.29
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 83,463.00 1,66,414.29
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 83,463.00 1,66,414.29
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
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of unit capital
Paid-up unit capital 19,368.51 19,368.51
22 Earnings per unit
i Earnings per unit capital for continuing operations
Basic earnings (loss) per unit from continuing operations 4.31 8.59
Diluted earnings (loss) per unit from continuing operations 4.31 8.59
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 4.31 8.59
Diluted earnings (loss) per unit from continuing and discontinued operations 4.31 8.59
23 Disclosure of notes on financial results Textual Information(1) Textual Information(2)


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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 0.00
Capital work-in-progress 0.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 0.00
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 6,12,233.52
Trade receivables, non-current 0.00
Loans, non-current 38,34,320.99
Other non-current financial assets 13,948.05
Total non-current financial assets 44,60,502.56
Deferred tax assets (net) 0.00
Other non-current assets 0.00
Total non-current assets 44,60,502.56
2 Current assets
Inventories 0.00
Current financial asset
Current investments 0.00
Trade receivables, current 0.00
Cash and cash equivalents 10,266.95
Bank balance other than cash and cash equivalents 0.00
Loans, current 0.00
Other current financial assets 2,85,998.65
Total current financial assets 2,96,265.60
Current tax assets (net) 83.50
Other current assets 1,291.22
Total current assets 2,97,640.32
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 47,58,142.88
Unit Capital and liabilities
1 Unit Capital
Unit Capital attributable to owners of parent
Unit capital 22,92,723.13
Other equity 2,84,493.46
Total equity attributable to owners of parent 25,77,216.59
Non controlling interest
Total Unit Capital 25,77,216.59
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 21,49,908.55
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 5,224.24
Total non-current financial liabilities 21,55,132.79
Provisions, non-current 0.00
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities 0.00
Total non-current liabilities 21,55,132.79
Current liabilities
Current financial liabilities
Borrowings, current 20,399.70
Lease liabilities, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 6.59
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 154.06
Total Trade payable 160.65
Other current financial liabilities 5,162.72
Total current financial liabilities 25,723.07
Other current liabilities 70.43
Provisions, current 0.00
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 25,793.50
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 21,80,926.29
Total equity and Liabilities 47,58,142.88
Disclosure of notes on assets and liabilities



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 Standalone Standalone
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 0.00 0.00
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 Standalone
Part I
1 Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1,66,851.72
2 Adjustments for reconcile profit (loss)
Adjustments for finance costs 85,741.45
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current 0.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (83.62)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 297.74
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (15.83)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (121.36)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 0.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (13.74)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
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 0.00
Other adjustments to reconcile profit (loss) (365.96)
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 85,438.68
Net cash flows from (used in) operations 2,52,290.40
Dividends received 0.00
Interest paid 0.00
Interest received (2,53,819.05)
Income taxes paid (refund) 481.97
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (2,010.62)
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 0.00
Purchase of property, plant and equipment 0.00
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 13,172.39
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 1,46,714.76
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 6,217.82
Net cash flows from (used in) investing activities 1,39,760.19
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 5,527.45
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 13,172.39
Repayments of borrowings 9,999.26
Payments of lease liabilities 0.00
Dividends paid 65,446.18
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (81,490.92)
Net cash flows from (used in) financing activities (1,49,291.42)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (11,541.85)
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 (11,541.85)
Cash and cash equivalents cash flow statement at beginning of period 21,808.80
Cash and cash equivalents cash flow statement at end of period 10,266.95



Other inflows (outflows) of cash(operating activities)


Other inflows (outflows) of cash(Investing Activities) Long Term Loans given (13,172.39) Investment in Equity Shares of SPV - Investment in FDR (Net) 5,851.86 Profit on redemption of Mutual Funds 365.96 Interest received on Long Term Loan given 1,45,015.24 Interest Received from Bank 1,699.52


Other inflows (outflows) of cash (Financing Activities) Processing Fee paid (208.98) Finance Costs Paid (81,490.93)


Disclosure of notes on cash flow statement, indirect


Statement of Net Distributable Cash Flows (NDCF) - SPVs

Amount in (Lakhs)

A Name of Project NHIT Western Projects 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 44,793.21
1 Add: Cash Flows received from SPV's which represent distributions of NDCF computed as per relevant framework
f Sum of other Cash flows not included above 0.00
Details of other Cash flows not included above
Total (1) 0.00
2 Add: Treasury income / income from investing activities
a Interest income received from FD 445.82
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) 445.82
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 0.00
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) 0.00
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 344.84
Net Distributable Cash Flow for HoldCo/SPV ' s 44,894.19
Notes:
we have disclsoed the NDCF data on half yearly basis and same is also approved after the board hence we are mentionin the half yearly figures in the NDCF_SPVs sheet, as we are not able to change the period required in the NDCF_SPV sheet as we have selected Second Quarter in the general Information sheet


Statement of Net Distributable Cash Flows (NDCF) - SPVs

Amount in (Lakhs)

A Name of Project NHIT Eastern Projects 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 62,498.54
1 Add: Cash Flows received from SPV's which represent distributions of NDCF computed as per relevant framework
f Sum of other Cash flows not included above 0.00
Details of other Cash flows not included above
Total (1) 0.00
2 Add: Treasury income / income from investing activities
a Interest income received from FD 338.20
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) 338.20
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 0.00
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) 0.00
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 295.28
Net Distributable Cash Flow for HoldCo/SPV ' s 62,541.46
Notes:
we have disclsoed the NDCF data on half yearly basis and same is also approved after the board hence we are mentionin the half yearly figures in the NDCF_SPVs sheet, as we are not able to change the period required in the NDCF_SPV sheet as we have selected Second Quarter in the general Information sheet


Statement of Net Distributable Cash Flows (NDCF) - SPVs

Amount in (Lakhs)

A Name of Project NHIT Southern Projects 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 75,748.81
1 Add: Cash Flows received from SPV's which represent distributions of NDCF computed as per relevant framework
f Sum of other Cash flows not included above 0.00
Details of other Cash flows not included above
Total (1) 0.00
2 Add: Treasury income / income from investing activities
a Interest income received from FD 287.14
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) 287.14
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 0.00
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) 0.00
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 72.59
Net Distributable Cash Flow for HoldCo/SPV ' s 75,963.36
Notes:
we have disclsoed the NDCF data on half yearly basis and same is also approved after the board hence we are mentionin the half yearly figures in the NDCF_SPVs sheet, as we are not able to change the period required in the NDCF_SPV sheet as we have selected Second Quarter in the general Information sheet


Statement of Net Distributable Cash Flows (NDCF) - Trust

Amount in (Lakhs)

A Name of Project National Highways Infra Trust
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 (2,010.62)
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 NWPPL 17,511.24
2 Cash flow received from NEPPL 10,400.77
3 Cash flow received from NSPPL 20,292.36
f Sum of other Cash flows not included above 1,38,885.16
Details of other Cash flows not included above
Total (1) 1,87,089.53
2 Add: Treasury income / income from investing activities of the Trust
a Interest income received from FD 2,065.48
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) 2,065.48
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 85,454.12
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) 9,999.26
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 0.00
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) 0.00
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 at Trust level 91,691.01
Notes:
we have disclsoed the NDCF data on half yearly basis and same is also approved after the board hence we are mentionin the half yearly figures in the NDCF_Trust sheet, as we are not able to change the period required in the NDCF_Trust sheet as we have selected Second Quarter in the general Information sheet


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 Standalone
Sr. Particulars Book Value Fair Value
A Total Assets 47,58,142.88 48,37,130.31
B Total Liabilities 21,80,926.29 21,77,367.15
C Net Assets (A - B) 25,77,216.59 26,59,763.16
D Less: Non-Controlling Interest 0.00 0.00
E Net Assets attributable to unitholders (C-D) 25,77,216.59 26,59,763.16
F No. of Units 19368 19368
G NAV per unit (E/F) 133.07 137.33
Disclosure of notes on net assets at fair value Text Block(1) Text Block(2)


Text Block(1) The No. of units issued are 1936850600 i.e. 19368.51 lakhs but utility takes only whole no. so we have mentioned 19368


Text Block(2) The No. of units issued are 1936850600 i.e. 19368.51 lakhs but utility takes only whole no. so we have mentioned 19368




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 Standalone
Particulars Amount
1 Total Comprehensive Income (As per the Statement of Profit and loss) 1,66,414.29
Add/Less: Other Changes in Fair Value not recognized in Total Comprehensive Income
1 Add: Other changes in fair value for the year 78,987.44
Total Other Changes in Fair Value not recognized in Total Comprehensive Income 78,987.44
Total Return 2,45,401.73
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] 0.00
B Deferred Payments [Refer Notes 1 & 3] 0.00
C Cash and Cash Equivalents [Refer Notes 1 & 3] 0.00
D Aggregate Borrowings and Deferred Payments net of Cash and Cash Equivalents (A+B-C) 0.00
E Value of REIT/InVIT assets [Refer Notes 3 & 4] 0.00
F Net Borrowings Ratio (D/E) 0.00
Disclosure of notes on net borrowings ratio


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 Standalone Standalone
1 Balance at the beginning of the current reporting period 22,97,095.67 22,97,095.67
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 (4,372.54) (4,372.54)
4 Changes in Unit Capital due to prior period errors 0.00 0.00
5 Balance at the end of the current reporting period 22,92,723.13 22,92,723.13
Disclosure of notes on changes in unit capital Textual Information(1) Textual Information(2)


Textual Information(1) Issue expenses of Rs. 4,372.54 lakhs (March 31, 2025: Rs. 3,905.54 lakhs) incurred in connection with issue of units have been reduced from the Unitholders capital in accordance with Ind AS 32 Financial Instruments: Presentation


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 Standalone

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 1,83,525.25 1,83,525.25
2 Changes in accounting policy or prior period errors 0.00 0.00
3 Restated balance at the beginning of the current reporting period 0.00 0.00
4 Total Comprehensive Income for the current year 0.00 0.00
5 Dividends (65,446.18) (65,446.18)
6 Transfer to retained earnings 1,66,414.29 1,66,414.29
7 Any other change 0.00 0.00
8 Balance at the end of the current reporting period 2,84,493.36 2,84,493.36
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 Standalone

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 1,83,525.25 1,83,525.25
2 Changes in accounting policy or prior period errors 0.00 0.00
3 Restated balance at the beginning of the current reporting period 0.00 0.00
4 Total Comprehensive Income for the current year 0.00 0.00
5 Dividends (65,446.18) (65,446.18)
6 Transfer to retained earnings 1,66,414.29 1,66,414.29
7 Any other change 0.00 0.00
8 Balance at the end of the current reporting period 2,84,493.36 2,84,493.36
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) 19,21,576.19 13,172.39 9,999.26 19,24,749.32
2 Non-Convertible Debentures (NCDs) 2,49,999.29 0.00 0.00 2,49,999.29
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 funds raised through debt consolidated basis explanatory Ind AS adjustment for NCD Rs. 1276.37 Lakhs is not considered. n nInd As adjustment for ZCBs Rs. 175.67 Lakhs is not considered. n nInd AS adjustment of Senior Lendors borrowings is not considered of Rs. 2988.33 Lakhs. n nThe figures mentioned are accounted for 01-04-2025 to 30.09.2025


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)
1 InviT INE0HXXXXXX9 0.00 0.00 0 Secured P0M NA Axis Bank 5,000.00 All movable, immovable assets, receivablesof trust, etc. P205M NA 0.00 NA P0M
2 InviT INE0HXXXXXX9 0.00 0.00 0 Secured P0M NA Axis Bank 2,000.00 All movable, immovable assets, receivablesof trust, etc. P204M NA 0.00 NA P0M
3 InviT INE0HXXXXXX9 0.00 0.00 0 Secured P0M NA Axis Bank 618.71 All movable, immovable assets, receivablesof trust, etc. P203M NA 0.00 NA P0M
4 InviT INE0HXXXXXX9 0.00 0.00 0 Secured P0M NA Axis Bank 403.51 All movable, immovable assets, receivablesof trust, etc. P201M NA 0.00 NA P0M
5 InviT INE0HXXXXXX9 0.00 0.00 0 Secured P0M NA Axis Bank 1,000.00 All movable, immovable assets, receivablesof trust, etc. P201M NA 0.00 NA P0M
6 InviT INE0HXXXXXX9 0.00 0.00 0 Secured P0M NA Axis Bank 118.93 All movable, immovable assets, receivablesof trust, etc. P132M NA 0.00 NA P0M
7 InviT INE0HXXXXXX9 0.00 0.00 0 Secured P0M NA IDBI Bank 71.29 All movable, immovable assets, receivablesof trust, etc. P129M NA 0.00 NA P0M
8 InviT INE0HXXXXXX9 0.00 0.00 0 Secured P0M NA Axis Bank 335.84 All movable, immovable assets, receivablesof trust, etc. P199M NA 0.00 NA P0M
9 InviT INE0HXXXXXX9 0.00 0.00 0 Secured P0M NA IDBI Bank 1,663.46 All movable, immovable assets, receivablesof trust, etc. P203M NA 0.00 NA P0M
10 InviT INE0HXXXXXX9 0.00 0.00 0 Secured P0M NA IDBI Bank 1,096.49 All movable, immovable assets, receivablesof trust, etc. P201M NA 0.00 NA P0M
11 InviT INE0HXXXXXX9 0.00 0.00 0 Secured P0M NA IDBI Bank 864.16 All movable, immovable assets, receivablesof trust, etc. P199M NA 0.00 NA P0M


Disclosures of Ratios

Amount in (Lakhs)

Whether the REITS/INVITS have any outstanding borrowings? Yes
Sr. No Particulars Ratio Remarks
1 Debt equity ratio 0.00 As per point 4.8.2 of SEBI Master Circular dated July 11,2025 for InvITs, the ratios shall be disclosed on a consolidated basis , as a part of Financial Results ,so we are mentioning zero in the ratio tab. Also kindly note that we have mentioned the ratios in the Consolidated Financials of National Highway Infra Trust.
2 Debt service coverage ratio 0.00 As per point 4.8.2 of SEBI Master Circular dated July 11,2025 for InvITs, the ratios shall be disclosed on a consolidated basis , as a part of Financial Results ,so we are mentioning zero in the ratio tab. Also kindly note that we have mentioned the ratios in the Consolidated Financials of National Highway Infra Trust.
3 Interest service coverage ratio 0.00 As per point 4.8.2 of SEBI Master Circular dated July 11,2025 for InvITs, the ratios shall be disclosed on a consolidated basis , as a part of Financial Results ,so we are mentioning zero in the ratio tab. Also kindly note that we have mentioned the ratios in the Consolidated Financials of National Highway Infra Trust.
4 Asset cover available ratio 0.00 As per point 4.8.2 of SEBI Master Circular dated July 11,2025 for InvITs, the ratios shall be disclosed on a consolidated basis , as a part of Financial Results ,so we are mentioning zero in the ratio tab. Also kindly note that we have mentioned the ratios in the Consolidated Financials of National Highway Infra Trust.
5 Total debts to total assets 0.00 As per point 4.8.2 of SEBI Master Circular dated July 11,2025 for InvITs, the ratios shall be disclosed on a consolidated basis , as a part of Financial Results ,so we are mentioning zero in the ratio tab. Also kindly note that we have mentioned the ratios in the Consolidated Financials of National Highway Infra Trust.
6 Current ratio 0.00
7 EBITDA margin (i.e.: Earnings before interest tax depreciation and amortisation margin) 0.00 As per point 4.8.2 of SEBI Master Circular dated July 11,2025 for InvITs, the ratios shall be disclosed on a consolidated basis , as a part of Financial Results ,so we are mentioning zero in the ratio tab. Also kindly note that we have mentioned the ratios in the Consolidated Financials of National Highway Infra Trust.
8 Net profit margin percent 0.00 As per point 4.8.2 of SEBI Master Circular dated July 11,2025 for InvITs, the ratios shall be disclosed on a consolidated basis , as a part of Financial Results ,so we are mentioning zero in the ratio tab. Also kindly note that we have mentioned the ratios in the Consolidated Financials of National Highway Infra Trust.
9 Net operating income margin 0.00 As per point 4.8.2 of SEBI Master Circular dated July 11,2025 for InvITs, the ratios shall be disclosed on a consolidated basis , as a part of Financial Results ,so we are mentioning zero in the ratio tab. Also kindly note that we have mentioned the ratios in the Consolidated Financials of National Highway Infra Trust.
10 Distribution per unit (In Rs.) 0.00 As per point 4.8.2 of SEBI Master Circular dated July 11,2025 for InvITs, the ratios shall be disclosed on a consolidated basis , as a part of Financial Results ,so we are mentioning zero in the ratio tab. Also kindly note that we have mentioned the ratios in the Consolidated Financials of National Highway Infra Trust.
11 Net worth i.e.: Unitholders funds 0 As per point 4.8.2 of SEBI Master Circular dated July 11,2025 for InvITs, the ratios shall be disclosed on a consolidated basis , as a part of Financial Results ,so we are mentioning zero in the ratio tab. Also kindly note that we have mentioned the ratios in the Consolidated Financials of National Highway Infra Trust.


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 02-06-2025
2 Date of Board Meeting in which the distribution declared 28-05-2025
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 7,592.45 0.39
5 Out of the total amount of distribution declared, the amount in the form of dividend 0.00 0
6 Out of the total amount of distribution declared, including amount in the form of amortization of SPV level debt 0.00 0
7 Out of the total amount of distribution declared, the amount in form of other income 58.10 0
8 Due date of the payment of distribution 09-06-2025
9 Date by which payment of distribution is completed 05-06-2025

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 19-08-2025
2 Date of Board Meeting in which the distribution declared 13-08-2025
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 56,459.19 2.92
5 Out of the total amount of distribution declared, the amount in the form of dividend 0.00 0
6 Out of the total amount of distribution declared, including amount in the form of amortization of SPV level debt 0.00 0
7 Out of the total amount of distribution declared, the amount in form of other income 1,336.42 0.07
8 Due date of the payment of distribution 26-08-2025
9 Date by which payment of distribution is completed 22-08-2025



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 NHIT Western Projects Private Limited
Category SPVs
A Shareholders Funds
1 Capital
(1) held by InvITs / REITs directly or indirectly 1,29,410.00
(2) held by Other shareholders 0.00
Name of other shareholder % of Holiding
1 NA 0.00
Total Capital 1,29,410.00
2 Other Equity (2,41,421.91)
3 Reserve & Surplus 0.00
4 Instruments entirely equity in nature 0.00
Total Shareholders Funds (1,12,011.91)
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 1,63,308.10
6 Interest Accrued but not due 0.00
7 Loans from REITs / InvITs or any other inter SPV Borrowings 9,70,862.88
Total Net Debt 11,34,170.98
C Total Capitalisation 10,22,159.07
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 NHIT Eastern Projects Private Limited
Category SPVs
A Shareholders Funds
1 Capital
(1) held by InvITs / REITs directly or indirectly 2,40,337.06
(2) held by Other shareholders 0.00
Name of other shareholder % of Holiding
1 NA 0.00
Total Capital 2,40,337.06
2 Other Equity (1,51,344.59)
3 Reserve & Surplus 0.00
4 Instruments entirely equity in nature 0.00
Total Shareholders Funds 88,992.47
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 78,926.16
6 Interest Accrued but not due 0.00
7 Loans from REITs / InvITs or any other inter SPV Borrowings 13,37,153.57
Total Net Debt 14,16,079.73
C Total Capitalisation 15,05,072.20
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 NHIT Southern Projects Private Limited
Category SPVs
A Shareholders Funds
1 Capital
(1) held by InvITs / REITs directly or indirectly 2,49,727.06
(2) held by Other shareholders 0.00
Name of other shareholder % of Holiding
1 NA 0.00
Total Capital 2,49,727.06
2 Other Equity (50,970.58)
3 Reserve & Surplus 0.00
4 Instruments entirely equity in nature 0.00
Total Shareholders Funds 1,98,756.48
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 43,734.06
6 Interest Accrued but not due 0.00
7 Loans from REITs / InvITs or any other inter SPV Borrowings 15,26,304.54
Total Net Debt 15,70,038.60
C Total Capitalisation 17,68,795.08
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 0.00
Name of other shareholder % of Holiding
1 NA 0.00
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 :