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TOWERS LIMITEDMain BoardEquity2024-04-012025-03-312025-04-302025-04-15INRMillionsQuarterlyFourth quarterSingle segmentPassive Telecom Infrastructure2025-04-3016:00:002025-04-3020:25:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-01-23https://www.industowers.com/wp-content/themes/indus/pdf/2024-25/feb2025/policy_of_related_party_transactions.pdffalsefalseNot Applicable. No Default2025-01-012025-03-31AuditedStandalone772710000009170000007818800000038000000002203000000359700000016925000000318300000005459300000023595000000023595000000440200000014280000005830000000017765000000000017765000000-180000001774700000026381000000106.736.73006.736.730.00070.03890.10482024-04-012025-03-31AuditedStandalone3012280000003458000000304686000000380000000084130000001440000000064000000000863690000001732200000001314660000000131466000000174050000001483800000032243000000099223000000000099223000000-3000000099193000000263810000001029898900000037.2737.270037.2737.270.00070.03570.1276Power and fuel28266000000Repairs and maintenance3374000000Charity and donation712000000Other expenses-522000000Power and fuel114450000000Repairs and maintenance14410000000Charity and donation1947000000Other expenses-444380000004433730000005672000000003780000000002000000000014653000000148530000000382550000005025310000007600000014861000000476750000001490000000170640000000388390000001199290000000956800000012957300000063210400000026381000000298989000000325370000000325370000000153200000000016723500000016876700000024658000000407200000001135600000020885300000021092000000453000000240120000002446500000044284000000898410000005874000000843000000132300000009788100000030673400000063210400000018579000000-76000000677000000000-4504000000-323000000-1267000000-2585000000022800000000-630000000365700000064000000000010100000083000000247000000-265000000004179000000000-26870000000-564710000000836600000002151260000000001874500000001963810000000182880000002800000000000526900000067838000000000000000000025800000011100000000028410000000-31115000000-1092500000000000274870000000800000006258400000083091000000354730000000276200000000-8622100000091000000009100000005800000001490000000Remeasurements gain/(loss) of defined benefit plans-24000000-24000000Remeasurements gain/(loss) of defined benefit plans-40000000-40000000-6000000-10000000-18000000-30000000Indus Towers Limited******Bharti Airtel Limited******Holding Company (w.e.f. November 19, 2024) and PromoterSale of goods or services190770000000Approved by Audit Committee9041100000000Any otherNot applicable001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million . 2. Revenue from operations represents gross billed and unbilled transactions recorded during the period inclusive of GST. 3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 4. Sale of goods or services represents revenue from operations. 5. During the quarter ended September 30, 2024, the Company completed buyback of its 56,774,193 equity shares, resulting in an increase in shareholding of Bharti Airtel in the Company from 48.95% to 50.01%. Considering the board-composition pursuant to erstwhile shareholders agreement between the Company, Bharti Airtel, and Vodafone Shareholders, the Company continued to be a joint venture as on September 30, 2024. Further, Vodafone shareholders divested their remaining ~3.00% shareholding in the Company on December 05, 2024, and consequently, no longer hold any equity shares in the Company. During the quarter ended December 31, 2024, consequent to the change in composition of Board of Directors of the Company due to cessation of nominee directors of Vodafone Shareholders, the Company became a subsidiary of Bharti Airtel under Ind AS 110 ("Consolidated Financial Statements”) w.e.f. November 19, 2024. In view of the above, the relationship of the counterparty with the Company has changed from the previously reported in SEBI RPT filing for the half year ended September 30, 2024.This note should also be read for Sr. Nos. 6, 7, 15, 16, 17, 18, 19 and 39 wherein transactions with Bharti Airtel Limited are reported.Indus Towers Limited******Vodafone Idea Limited******Entity having significant influence (till November 18, 2024)Sale of goods or services132026000000Approved by Audit Committee1438500000000Any otherNot applicable001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million . 2. Revenue from operations represents gross billed and unbilled transactions recorded during the period inclusive of GST. 3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 4. Sale of goods or services represents revenue from operations. 5. During the quarter ended September 30, 2024, the Company completed buyback of its 56,774,193 equity shares, resulting in an increase in shareholding of Bharti Airtel in the Company from 48.95% to 50.01%. Considering the board-composition pursuant to erstwhile shareholders agreement between the Company, Bharti Airtel, and Vodafone Shareholders, the Company continued to be a joint venture as on September 30, 2024. Further, Vodafone shareholders divested their remaining ~3.00% shareholding in the Company on December 05, 2024, and consequently, no longer hold any equity shares in the Company. During the quarter ended December 31, 2024, consequent to the change in composition of Board of Directors of the Company due to cessation of nominee directors of Vodafone Shareholders, the Company became a subsidiary of Bharti Airtel under Ind AS 110 ("Consolidated Financial Statements”) w.e.f. November 19, 2024. Accordingly the counterparty is not a related party as on 31 March 2025 for the Company and all transactions with Vodafone Idea Limited has been reported only upto November 18, 2024. This note should also be read for Sr. Nos. 11, 40, 41, 42, 43 and 44 wherein transactions with Vodafone Idea Limited are reported.Indus Towers Limited******Bharti Hexacom Limited******Fellow subsidiary (w.e.f. November 19, 2024) and entity having significant influence (till November 18, 2024)Sale of goods or services15000000000Approved by Audit Committee687700000000Any otherNot applicable001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million . 2. Revenue from operations represents gross billed and unbilled transactions recorded during the period inclusive of GST. 3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 4. Sale of goods or services represents revenue from operations. 5. During the quarter ended September 30, 2024, the Company completed buyback of its 56,774,193 equity shares, resulting in an increase in shareholding of Bharti Airtel in the Company from 48.95% to 50.01%. Considering the board-composition pursuant to erstwhile shareholders agreement between the Company, Bharti Airtel, and Vodafone Shareholders, the Company continued to be a joint venture as on September 30, 2024. Further, Vodafone shareholders divested their remaining ~3.00% shareholding in the Company on December 05, 2024, and consequently, no longer hold any equity shares in the Company. During the quarter ended December 31, 2024, consequent to the change in composition of Board of Directors of the Company due to cessation of nominee directors of Vodafone Shareholders, the Company became a subsidiary of Bharti Airtel under Ind AS 110 ("Consolidated Financial Statements”) w.e.f. November 19, 2024. In view of the above, the relationship of the counterparty with the Company has changed from the previously reported in SEBI RPT filing for the half year ended September 30, 2024.This note should also be read for Sr. Nos. 9, 20, 21, 22, 23 and 24 wherein transactions with Bharti Hexacom Limited are reported.Indus Towers Limited******Oneweb India Communications Private Limited******Group Company with whom transactions have taken place during the periodSale of goods or services104000000Approved by Audit Committee3200000000Any otherNot applicable001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million . 2. Revenue from operations represents gross billed and unbilled transactions recorded during the period inclusive of GST. 3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 4. Sale of goods or services represents revenue from operations. 5. During the quarter ended September 30, 2024, the Company completed buyback of its 56,774,193 equity shares, resulting in an increase in shareholding of Bharti Airtel in the Company from 48.95% to 50.01%. Considering the board-composition pursuant to erstwhile shareholders agreement between the Company, Bharti Airtel, and Vodafone Shareholders, the Company continued to be a joint venture as on September 30, 2024. Further, Vodafone shareholders divested their remaining ~3.00% shareholding in the Company on December 05, 2024, and consequently, no longer hold any equity shares in the Company. During the quarter ended December 31, 2024, consequent to the change in composition of Board of Directors of the Company due to cessation of nominee directors of Vodafone Shareholders, the Company became a subsidiary of Bharti Airtel under Ind AS 110 ("Consolidated Financial Statements”) w.e.f. November 19, 2024. In view of the above, the relationship of the counterparty with the Company has changed from the previously reported in SEBI RPT filing for the half year ended September 30, 2024.This note should also be read for Sr. Nos. 31, 32, 33 and 34 wherein transactions with Oneweb India Communications Private Limited are reported.Indus Towers Limited******Indus Towers Employees' Welfare Trust******Controlled trustLoanNot Applicable24500000000Any otherNot applicable00Loan0Not ApplicableUnsecuredNot Applicable1. The amounts are reported in millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 3. Amount represents loan granted during the period netted off with the amount adjusted against the share issuance to the employees.Indus Towers Limited******Bharti Airtel Limited******Holding Company (w.e.f. November 19, 2024) and PromoterPurchase of goods or services195000000Approved by Audit Committee9200000000Any otherNot applicable001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 3. Purchase of goods or services represents Procurement of services/Reimbursement of expenses inclusive of GST.Indus Towers Limited******Bharti Airtel Limited******Holding Company (w.e.f. November 19, 2024) and PromoterAny other transactionAcquisition of passive Infrastructure Business Undertaking by way of slump sale21746000000Approved by Audit Committee1982000000000Any otherNot applicable001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 3. During the reporting period, company has acquired passive infrastructure business from Bharti Airtel Limited at purchase consideration of 19,820. On March 24, 2025, the Company had paid an amount of Rs. 18,288 Mn to Bharti Airtel Limited and deposited Rs. 2,032 Mn (subject to deduction of Rs. 500 Mn relating to adjustments to be made for site count and category of sites identified till now) into the Escrow Account as per the terms of agreement, leading to a net purchase consideration payables Rs. 1,532 Mn (subject to the adjustments to be made for site count and category of sites during the 4 months from March 24, 2025). Indus Towers Limited******Bharti Airtel Services Limited******Fellow subsidiary (w.e.f. November 19, 2024) and entity having significant influence (till November 18, 2024)Purchase of goods or services15000000Approved by Audit Committee800000000Any otherNot applicable001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 3. Purchase of goods or services represents Procurement of services/Reimbursement of expenses inclusive of GST. 5. During the quarter ended September 30, 2024, the Company completed buyback of its 56,774,193 equity shares, resulting in an increase in shareholding of Bharti Airtel in the Company from 48.95% to 50.01%. Considering the board-composition pursuant to erstwhile shareholders agreement between the Company, Bharti Airtel, and Vodafone Shareholders, the Company continued to be a joint venture as on September 30, 2024. Further, Vodafone shareholders divested their remaining ~3.00% shareholding in the Company on December 05, 2024, and consequently, no longer hold any equity shares in the Company. During the quarter ended December 31, 2024, consequent to the change in composition of Board of Directors of the Company due to cessation of nominee directors of Vodafone Shareholders, the Company became a subsidiary of Bharti Airtel under Ind AS 110 ("Consolidated Financial Statements”) w.e.f. November 19, 2024. In view of the above, the relationship of the counterparty with the Company has changed from the previously reported in SEBI RPT filing for the half year ended September 30, 2024.This note should also be read for Sr. Nos. 29 and 30 wherein transactions with Bharti Airtel Services Limited are reported.Indus Towers Limited******Bharti Hexacom Limited******Fellow subsidiary (w.e.f. November 19, 2024) and entity having significant influence (till November 18, 2024)Purchase of goods or services3000000Approved by Audit Committee000Any otherNot applicable001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 3. Purchase of goods or services represents Procurement of services/Reimbursement of expenses inclusive of GST. 4. Value of transactions entered during half year ended March 31, 2025 is less than 1 million.Indus Towers Limited******Nxtra Data Limited******Fellow subsidiary (w.e.f. November 19, 2024) and entity having significant influence (till November 18, 2024)Purchase of goods or services47000000Approved by Audit Committee900000000Any otherNot applicable001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 3. Purchase of goods or services represents Procurement of services/Reimbursement of expenses inclusive of GST.Indus Towers Limited******Vodafone Idea Limited******Entity having significant influence (till November 18, 2024)Purchase of goods or services36000000Approved by Audit Committee600000000Any otherNot applicable001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 3. Purchase of goods or services represents Procurement of services/Reimbursement of expenses inclusive of GST.Indus Towers Limited******Smartx Services Limited******Wholly Owned Subsidiary CompanyLoanNot Applicable8800000000Any otherNot applicable00Loan0Within 90 days of demandUnsecuredTo meet the business requirements (Opex and Capex)1. The amounts are reported in millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 3. Amount represents loan granted during the period netted off with the amount adjusted against the payable towards the services obtained during the period. 4. Approval of the Audit Committee/Board and Shareholders, as per applicable law, for granting loan to wholly owned subsidiary company has been obtained for an amount upto Rs. 400 Mn.Indus Towers Limited******Smartx Services Limited******Wholly Owned Subsidiary CompanyPurchase of goods or services139000000Approved by Audit Committee11700000000Any otherNot applicable001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 3. Purchase of goods or services represents Procurement of services/Reimbursement of expenses exclusive of GST. 4. The transaction amount inclusive of GST is INR 132 Mn. The Audit Committee in its meeting held on April 30, 2025, approved the GST amount.Indus Towers Limited******Bharti Airtel Limited******Holding Company (w.e.f. November 19, 2024) and PromoterAny other transactionTrade receivables0Not applicable as these relates to outstanding balances037506000000331040000001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. 5. Trade receivables represents gross billed transactions outstanding at the end of the year/period.Indus Towers Limited******Bharti Airtel Limited******Holding Company (w.e.f. November 19, 2024) and PromoterAny other transactionOther financial assets (Unbilled revenue)0Not applicable as these relates to outstanding balances019477000000197180000001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. 5.Other financial assets represents gross unbilled transactions outstanding at the end of the year/period.Indus Towers Limited******Bharti Airtel Limited******Holding Company (w.e.f. November 19, 2024) and PromoterAny other transactionTrade payables0Not applicable as these relates to outstanding balances0400000010000001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. Indus Towers Limited******Bharti Airtel Limited******Holding Company (w.e.f. November 19, 2024) and PromoterAny other transactionOther financial liabilities (Security deposit received)0Not applicable as these relates to outstanding balances0140300000014030000001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. Indus Towers Limited******Bharti Airtel Limited******Holding Company (w.e.f. November 19, 2024) and PromoterAny other transactionOther liabilities (unearned revenue)0Not applicable as these relates to outstanding balances08610000000106150000001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. Indus Towers Limited******Bharti Airtel Limited******Holding Company (w.e.f. November 19, 2024) and PromoterAny other transactionOther Current assets (Short term advances)0Not applicable as these relates to outstanding balances0001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. 5. Balance outstanding as on September 30, 2024 and March 31, 2025 is less than 1 Million.Indus Towers Limited******Bharti Hexacom Limited******Fellow subsidiary (w.e.f. November 19, 2024) and entity having significant influence (till November 18, 2024)Any other transactionTrade Receivables0Not applicable as these relates to outstanding balances0295900000024770000001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. 5. Trade receivables represents gross billed transactions outstanding at the end of the year/period.Indus Towers Limited******Bharti Hexacom Limited******Fellow subsidiary (w.e.f. November 19, 2024) and entity having significant influence (till November 18, 2024)Any other transactionOther financial assets (Unbilled revenue)0Not applicable as these relates to outstanding balances0172700000016490000001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. 5.Other financial assets represents gross unbilled transactions outstanding at the end of the year/period.Indus Towers Limited******Bharti Hexacom Limited******Fellow subsidiary (w.e.f. November 19, 2024) and entity having significant influence (till November 18, 2024)Any other transactionTrade payables0Not applicable as these relates to outstanding balances0001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. 5. Balance outstanding as on September 30, 2024 and March 31, 2025 and is less than 1 Million. Indus Towers Limited******Bharti Hexacom Limited******Fellow subsidiary (w.e.f. November 19, 2024) and entity having significant influence (till November 18, 2024)Any other transactionOther financial liabilities (Security deposit received)0Not applicable as these relates to outstanding balances097000000970000001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. Indus Towers Limited******Bharti Hexacom Limited******Fellow subsidiary (w.e.f. November 19, 2024) and entity having significant influence (till November 18, 2024)Any other transactionOther liabilities (unearned revenue)0Not applicable as these relates to outstanding balances05860000006780000001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. Indus Towers Limited******Smartx Services Limited******Wholly Owned Subsidiary CompanyAny other transactionTrade payables0Not applicable as these relates to outstanding balances00390000001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. Indus Towers Limited******Smartx Services Limited******Wholly Owned Subsidiary CompanyAny other transactionOther financial assets (Loan given to subsidiary)0Not applicable as these relates to outstanding balances08800000001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.Indus Towers Limited******Nxtra Data Limited******Fellow subsidiary (w.e.f. November 19, 2024) and entity having significant influence (till November 18, 2024)Any other transactionTrade payables0Not applicable as these relates to outstanding balances0010000001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.Indus Towers Limited******Nxtra Data Limited******Fellow subsidiary (w.e.f. November 19, 2024) and entity having significant influence (till November 18, 2024)Any other transactionOther Current assets (Short term advances)0Not applicable as these relates to outstanding balances0001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. 5. Balance outstanding as on September 30, 2024 is less than 1 Million.Indus Towers Limited******Bharti Airtel Services Limited******Fellow subsidiary (w.e.f. November 19, 2024) and entity having significant influence (till November 18, 2024)Any other transactionTrade payables0Not applicable as these relates to outstanding balances0100000001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.Indus Towers Limited******Bharti Airtel Services Limited******Fellow subsidiary (w.e.f. November 19, 2024) and entity having significant influence (till November 18, 2024)Any other transactionOther Current assets (Short term advances)0Not applicable as these relates to outstanding balances0001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. 5. Balance outstanding as on September 30, 2024 and March 31, 2025 and is less than 1 Million.Indus Towers Limited******Oneweb India Communications Private Limited******Group Company with whom transactions have taken place during the periodAny other transactionTrade Receivables0Not applicable as these relates to outstanding balances017000000100000001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. 5. Trade receivables represents gross billed transactions outstanding at the end of the year/period.Indus Towers Limited******Oneweb India Communications Private Limited******Group Company with whom transactions have taken place during the periodAny other transactionOther financial assets (Unbilled revenue)0Not applicable as these relates to outstanding balances0100000001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. 5.Other financial assets represents gross unbilled transactions outstanding at the end of the year/period.Indus Towers Limited******Oneweb India Communications Private Limited******Group Company with whom transactions have taken place during the periodAny other transactionOther financial liabilities (Security deposit received)0Not applicable as these relates to outstanding balances0020000001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. Indus Towers Limited******Oneweb India Communications Private Limited******Group Company with whom transactions have taken place during the periodAny other transactionOther liabilities (unearned revenue)0Not applicable as these relates to outstanding balances055000000520000001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. Indus Towers Limited******Indus Towers Employees' Welfare Trust******Controlled trustAny other transactionOther Current assets (Loan given to Trust)0Not applicable as these relates to outstanding balances0750000003200000001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.Smartx Services Limited******Bharti Airtel Limited******Entity having control over the entity (w.e.f. November 19, 2024) and entity having significant influence (till November 18, 2024)Purchase of goods or services0Not Applicable100000000Any otherNot applicable001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 3. Purchase of goods or services represents Procurement of services/Reimbursement of expenses inclusive of GST. 4. During the quarter ended September 30, 2024, Indus Towers Limited (Holding Company of Smartx Services Limited) completed buyback of its 56,774,193 equity shares, resulting in an increase in shareholding of Bharti Airtel in Indus Towers Limited from 48.95% to 50.01%. Considering the board-composition pursuant to erstwhile shareholders agreement between Indus Towers Limited , Bharti Airtel, and Vodafone Shareholders, Indus Towers Limited continued to be a joint venture as on September 30, 2024. Further, Vodafone shareholders divested their remaining ~3.00% shareholding in Indus Towers Limited on December 05, 2024, and consequently, no longer hold any equity shares in Indus Towers Limited . During the quarter ended December 31, 2024, consequent to the change in composition of Board of Directors of Indus Towers Limited due to cessation of nominee directors of Vodafone Shareholders, Indus Towers Limited became a subsidiary of Bharti Airtel under Ind AS 110 ("Consolidated Financial Statements”) w.e.f. November 19, 2024. In view of the above, the relationship of the counterparty with the Company has changed from the previously reported in SEBI RPT filing for the half year ended September 30, 2024. This note should also be read for Sr. No. 37 wherein transcations with Bharti Airtel Limited are reported.Smartx Services Limited******Bharti Airtel Limited******Entity having control over the entity (w.e.f. November 19, 2024) and entity having significant influence (till November 18, 2024)Any other transactionTrade payables0Not applicable as these relates to outstanding balances030000003000000Any otherNot applicable001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.Smartx Services Limited******Bharti Hexacom Limited******Group company (w.e.f. November 19, 2024) and entity having significant influence (till November 18, 2024)Any other transactionTrade payables0Not applicable as these relates to outstanding balances000Any otherNot applicable001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances 5. Balance outstanding as on September 30, 2024 and March 31, 2025 is less than 1 Million. 6. During the quarter ended September 30, 2024, Indus Towers Limited (Holding Company of Smartx Services Limited) completed buyback of its 56,774,193 equity shares, resulting in an increase in shareholding of Bharti Airtel in Indus Towers Limited from 48.95% to 50.01%. Considering the board-composition pursuant to erstwhile shareholders agreement between Indus Towers Limited , Bharti Airtel, and Vodafone Shareholders, Indus Towers Limited continued to be a joint venture as on September 30, 2024. Further, Vodafone shareholders divested their remaining ~3.00% shareholding in Indus Towers Limited on December 05, 2024, and consequently, no longer hold any equity shares in Indus Towers Limited . During the quarter ended December 31, 2024, consequent to the change in composition of Board of Directors of Indus Towers Limited due to cessation of nominee directors of Vodafone Shareholders, Indus Towers Limited became a subsidiary of Bharti Airtel under Ind AS 110 ("Consolidated Financial Statements”) w.e.f. November 19, 2024. In view of the above, the relationship of the counterparty with the Company has changed from the previously reported in SEBI RPT filing for the half year ended September 30, 2024.Indus Towers Limited******Bharti Airtel Limited******Holding Company (w.e.f. November 19, 2024) and PromoterAny other transactionPurchase Consideration payable0Not applicable as these relates to outstanding balances0015320000001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables. 3. Opening and closing balances are as at September 30, 2024 and March 31, 2025 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. 5. During the reporting period, company has acquired passive infrastructure business from Bharti Airtel Limited at purchase consideration of 19,820. On March 24, 2025, the Company had paid an amount of Rs. 18,288 Mn to Bharti Airtel Limited and deposited Rs. 2,032 Mn (subject to deduction of Rs. 500 Mn relating to adjustments to be made for site count and category of sites identified till now) into the Escrow Account as per the terms of agreement, leading to a net purchase consideration payables Rs. 1,532 Mn (subject to the adjustments to be made for site count and category of sites during the 4 months from March 24, 2025).Indus Towers Limited******Vodafone Idea Limited******Group entity of company having significant influence over the Company (till November 18, 2024)Any other transactionTrade receivablesNot applicable as these relates to outstanding balances07075800000001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables . 3. Opening balances is as at September 30, 2024. Closing balance as at March 31, 2025 is reported as Nil pursuant to note 5 below. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. 5. During the quarter ended September 30, 2024, the Company completed buyback of its 56,774,193 equity shares, resulting in an increase in shareholding of Bharti Airtel in the Company from 48.95% to 50.01%. Considering the board-composition pursuant to erstwhile shareholders agreement between the Company, Bharti Airtel, and Vodafone Shareholders, the Company continued to be a joint venture as on September 30, 2024. Further, Vodafone shareholders divested their remaining ~3.00% shareholding in the Company on December 05, 2024, and consequently, no longer hold any equity shares in the Company. During the quarter ended December 31, 2024, consequent to the change in composition of Board of Directors of the Company due to cessation of nominee directors of Vodafone Shareholders, the Company became a subsidiary of Bharti Airtel under Ind AS 110 ("Consolidated Financial Statements”) w.e.f. November 19, 2024. In view of the above, the relationship of the counterparty with the Company has changed from the previously reported in SEBI RPT filing for the half year ended September 30, 2024. Accordingly the counterparty is not a related party as on 31 March 2025 for the Company and hence the balances are not reported for as on 31 March 2025. This note should also be read for Sr. Nos. 41, 42, 43 and 44 wherein transactions with Vodafone Idea Limited are reported.Indus Towers Limited******Vodafone Idea Limited******Group entity of company having significant influence over the Company (till November 18, 2024)Any other transactionOther financial assets (Unbilled revenue)Not applicable as these relates to outstanding balances01172400000001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables . 3. Opening balances is as at September 30, 2024. Closing balance as at March 31, 2025 is reported as Nil pursuant to note 5 in Sr. No 40. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.Indus Towers Limited******Vodafone Idea Limited******Group entity of company having significant influence over the Company (till November 18, 2024)Any other transactionTrade payablesNot applicable as these relates to outstanding balances0100000001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables . 3. Opening balances is as at September 30, 2024. Closing balance as at March 31, 2025 is reported as Nil pursuant to note 5 in Sr. No 40. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.Indus Towers Limited******Vodafone Idea Limited******Group entity of company having significant influence over the Company (till November 18, 2024)Any other transactionOther financial liabilities (Security deposit received)Not applicable as these relates to outstanding balances0150000000001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables . 3. Opening balances is as at September 30, 2024. Closing balance as at March 31, 2025 is reported as Nil pursuant to note 5 in Sr. No 40. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.Indus Towers Limited******Vodafone Idea Limited******Group entity of company having significant influence over the Company (till November 18, 2024)Any other transactionOther liabilities (unearned revenue)Not applicable as these relates to outstanding balances052600000001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables . 3. Opening balances is as at September 30, 2024. Closing balance as at March 31, 2025 is reported as Nil pursuant to note 5 in Sr. No 40. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.Smartx Services Limited******Vodafone Idea Limited******Entity having significant influence (till November 18, 2024)Any other transactionTrade receivablesNot applicable as these relates to outstanding balances0600000001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables . 3. Opening balances is as at September 30, 2024. Closing balance as at March 31, 2025 is reported as Nil pursuant to note 5 below. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. 4. During the quarter ended September 30, 2024, Indus Towers Limited (Holding Company of Smartx Services Limited) completed buyback of its 56,774,193 equity shares, resulting in an increase in shareholding of Bharti Airtel in Indus Towers Limited from 48.95% to 50.01%. Considering the board-composition pursuant to erstwhile shareholders agreement between Indus Towers Limited , Bharti Airtel, and Vodafone Shareholders, Indus Towers Limited continued to be a joint venture as on September 30, 2024. Further, Vodafone shareholders divested their remaining ~3.00% shareholding in Indus Towers Limited on December 05, 2024, and consequently, no longer hold any equity shares in Indus Towers Limited . During the quarter ended December 31, 2024, consequent to the change in composition of Board of Directors of Indus Towers Limited due to cessation of nominee directors of Vodafone Shareholders, Indus Towers Limited became a subsidiary of Bharti Airtel under Ind AS 110 ("Consolidated Financial Statements”) w.e.f. November 19, 2024. Accordingly the counterparty is not a related party as on 31 March 2025 for the Company and hence the trade receivables balance are not reported for as on 31 March 2025.132091000000AuditedtrueDeloitte Haskins & Sells LLPtrue2027-07-31