5348162025-07-012025-09-305348162025-09-305348162025-03-315348162025-04-012025-09-305348162025-07-012025-09-30in-capmkt:OtherExpenses1Member5348162025-07-012025-09-30in-capmkt:OtherExpenses2Member5348162025-07-012025-09-30in-capmkt:OtherExpenses3Member5348162025-07-012025-09-30in-capmkt:OtherExpenses4Member5348162025-07-012025-09-30in-capmkt:OtherExpenses5Member5348162025-04-012025-09-30in-capmkt:OtherExpenses1Member5348162025-04-012025-09-30in-capmkt:OtherExpenses2Member5348162025-04-012025-09-30in-capmkt:OtherExpenses3Member5348162025-04-012025-09-30in-capmkt:OtherExpenses4Member5348162025-04-012025-09-30in-capmkt:OtherExpenses5Member5348162025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15348162025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15348162025-07-012025-09-30RelatedPartyTransactionDomain15348162025-06-30RelatedPartyTransactionDomain15348162025-09-30RelatedPartyTransactionDomain15348162025-07-012025-09-30RelatedPartyTransactionDomain25348162025-06-30RelatedPartyTransactionDomain25348162025-09-30RelatedPartyTransactionDomain25348162025-07-012025-09-30RelatedPartyTransactionDomain35348162025-06-30RelatedPartyTransactionDomain35348162025-09-30RelatedPartyTransactionDomain35348162025-07-012025-09-30RelatedPartyTransactionDomain45348162025-06-30RelatedPartyTransactionDomain45348162025-09-30RelatedPartyTransactionDomain45348162025-07-012025-09-30RelatedPartyTransactionDomain55348162025-06-30RelatedPartyTransactionDomain55348162025-09-30RelatedPartyTransactionDomain55348162025-07-012025-09-30RelatedPartyTransactionDomain65348162025-06-30RelatedPartyTransactionDomain65348162025-09-30RelatedPartyTransactionDomain65348162025-07-012025-09-30RelatedPartyTransactionDomain75348162025-06-30RelatedPartyTransactionDomain75348162025-09-30RelatedPartyTransactionDomain75348162025-07-012025-09-30RelatedPartyTransactionDomain85348162025-06-30RelatedPartyTransactionDomain85348162025-09-30RelatedPartyTransactionDomain85348162025-07-012025-09-30RelatedPartyTransactionDomain95348162025-06-30RelatedPartyTransactionDomain95348162025-09-30RelatedPartyTransactionDomain95348162025-07-012025-09-30RelatedPartyTransactionDomain105348162025-06-30RelatedPartyTransactionDomain105348162025-09-30RelatedPartyTransactionDomain105348162025-07-012025-09-30RelatedPartyTransactionDomain115348162025-06-30RelatedPartyTransactionDomain115348162025-09-30RelatedPartyTransactionDomain115348162025-07-012025-09-30RelatedPartyTransactionDomain125348162025-06-30RelatedPartyTransactionDomain125348162025-09-30RelatedPartyTransactionDomain125348162025-07-012025-09-30RelatedPartyTransactionDomain135348162025-06-30RelatedPartyTransactionDomain135348162025-09-30RelatedPartyTransactionDomain135348162025-07-012025-09-30RelatedPartyTransactionDomain145348162025-06-30RelatedPartyTransactionDomain145348162025-09-30RelatedPartyTransactionDomain145348162025-07-012025-09-30RelatedPartyTransactionDomain155348162025-06-30RelatedPartyTransactionDomain155348162025-09-30RelatedPartyTransactionDomain155348162025-07-012025-09-30RelatedPartyTransactionDomain165348162025-06-30RelatedPartyTransactionDomain165348162025-09-30RelatedPartyTransactionDomain165348162025-07-012025-09-30RelatedPartyTransactionDomain175348162025-06-30RelatedPartyTransactionDomain175348162025-09-30RelatedPartyTransactionDomain175348162025-07-012025-09-30RelatedPartyTransactionDomain185348162025-06-30RelatedPartyTransactionDomain185348162025-09-30RelatedPartyTransactionDomain185348162025-07-012025-09-30RelatedPartyTransactionDomain195348162025-06-30RelatedPartyTransactionDomain195348162025-09-30RelatedPartyTransactionDomain195348162025-07-012025-09-30RelatedPartyTransactionDomain205348162025-06-30RelatedPartyTransactionDomain205348162025-09-30RelatedPartyTransactionDomain205348162025-07-012025-09-30RelatedPartyTransactionDomain215348162025-06-30RelatedPartyTransactionDomain215348162025-09-30RelatedPartyTransactionDomain215348162025-07-012025-09-30RelatedPartyTransactionDomain225348162025-06-30RelatedPartyTransactionDomain225348162025-09-30RelatedPartyTransactionDomain225348162025-07-012025-09-30RelatedPartyTransactionDomain235348162025-06-30RelatedPartyTransactionDomain235348162025-09-30RelatedPartyTransactionDomain235348162025-07-012025-09-30RelatedPartyTransactionDomain245348162025-06-30RelatedPartyTransactionDomain245348162025-09-30RelatedPartyTransactionDomain245348162025-07-012025-09-30RelatedPartyTransactionDomain255348162025-06-30RelatedPartyTransactionDomain255348162025-09-30RelatedPartyTransactionDomain255348162025-07-012025-09-30RelatedPartyTransactionDomain265348162025-06-30RelatedPartyTransactionDomain265348162025-09-30RelatedPartyTransactionDomain265348162025-07-012025-09-30RelatedPartyTransactionDomain275348162025-06-30RelatedPartyTransactionDomain275348162025-09-30RelatedPartyTransactionDomain275348162025-07-012025-09-30RelatedPartyTransactionDomain285348162025-06-30RelatedPartyTransactionDomain285348162025-09-30RelatedPartyTransactionDomain285348162025-07-012025-09-30RelatedPartyTransactionDomain295348162025-06-30RelatedPartyTransactionDomain295348162025-09-30RelatedPartyTransactionDomain295348162025-07-012025-09-30RelatedPartyTransactionDomain305348162025-06-30RelatedPartyTransactionDomain305348162025-09-30RelatedPartyTransactionDomain305348162025-07-012025-09-30RelatedPartyTransactionDomain315348162025-06-30RelatedPartyTransactionDomain315348162025-09-30RelatedPartyTransactionDomain315348162025-07-012025-09-30RelatedPartyTransactionDomain325348162025-06-30RelatedPartyTransactionDomain325348162025-09-30RelatedPartyTransactionDomain325348162025-07-012025-09-30RelatedPartyTransactionDomain335348162025-06-30RelatedPartyTransactionDomain335348162025-09-30RelatedPartyTransactionDomain335348162025-07-012025-09-30RelatedPartyTransactionDomain345348162025-06-30RelatedPartyTransactionDomain345348162025-09-30RelatedPartyTransactionDomain345348162025-07-012025-09-30RelatedPartyTransactionDomain355348162025-06-30RelatedPartyTransactionDomain355348162025-09-30RelatedPartyTransactionDomain355348162025-07-012025-09-30RelatedPartyTransactionDomain365348162025-06-30RelatedPartyTransactionDomain365348162025-09-30RelatedPartyTransactionDomain365348162025-07-012025-09-30RelatedPartyTransactionDomain375348162025-06-30RelatedPartyTransactionDomain375348162025-09-30RelatedPartyTransactionDomain375348162025-07-012025-09-30RelatedPartyTransactionDomain385348162025-06-30RelatedPartyTransactionDomain385348162025-09-30RelatedPartyTransactionDomain385348162025-07-012025-09-30RelatedPartyTransactionDomain395348162025-06-30RelatedPartyTransactionDomain395348162025-09-30RelatedPartyTransactionDomain395348162025-07-012025-09-30RelatedPartyTransactionDomain405348162025-06-30RelatedPartyTransactionDomain405348162025-09-30RelatedPartyTransactionDomain405348162025-07-012025-09-30AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares534816INDUSTOWERNOTLISTEDINE121J01017INDUS TOWERS LIMITEDMain BoardEquity2025-04-012026-03-312025-10-272025-10-13INRMillionsQuarterlySecond quarterSingle segmentPassive Infrastructure2025-10-2715:15:002025-10-2718:10:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-01-23https://www.industowers.com/wp-content/uploads/policy_of_related_party_transactions.pdffalsefalseNot Applicable2025-07-012025-09-30AuditedStandalone81882000000829000000827110000007000000002050000000462400000018002000000332800000005796300000024748000000024748000000519300000011890000006382000000018366000000000018366000000-270000001833900000026381000000106.966.96006.966.960.00040.040.11172025-04-012025-09-30AuditedStandalone162458000000168000000016413800000021000000004183000000937100000035040000000674690000001160840000004805400000004805400000010620000000172400000012344000000035710000000000035710000000-2700000035683000000263810000001013.5413.540013.5413.540.00040.03370.1084Power and fuel30869000000Repairs and maintenance3765000000Other Expenses-894000000Finance income-866000000Charity and donation406000000Power and fuel61556000000Repairs and maintenance7462000000Other Expenses-713000000Finance income-1648000000Charity and donation8120000004686750000006231000000003940000000003040000000015064000000153680000000400870000005307550000002020000002918500000048514000000203000000150790000000421780000001351590000000629200000014165300000000672408000000263810000003350290000003614100000003614100000000000170115000000170115000000259390000005788000000012030000000213872000000148060000009430000002461900000025562000000467520000008712000000067880000008980000002320000000097126000000003109980000006724080000009371000000-126000000199600000003672000000315000000-403000000-27800000000148200000007620000009950000003504000000005500000034000000-245000000-1331000000001648000000000-1469000000-501600000000407040000008875800000000097230000000790350000000001040000000000303700000043272000000000000000000026300000000004520000000-11727000000-51877000000000000600000000782000000020141000000049000000000-28445000000-12870000000-12870000001490000000203000000Remeasurements gain / (loss) of defined benefit plans (net)-36000000-36000000Remeasurements gain / (loss) of defined benefit plans (net)-36000000-36000000-9000000-9000000-27000000-27000000Indus Towers Limited******Bharti Airtel Limited******Holding Company (w.e.f. November 19, 2024) and PromoterSale of goods or services217580000000Approved by Audit Committee9490100000000Any 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.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 services19730000000Approved by Audit Committee695300000000Any 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.Indus Towers Limited******Oneweb India Communications Private Limited******Group Company with whom transactions have taken place during the periodSale of goods or services118000000Approved by Audit Committee3400000000Any 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. Indus Towers Limited******Indus Towers Employees' Welfare Trust******Controlled trustLoanNot Applicable6900000000Any 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 services466000000Approved by Audit Committee4000000000Any 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 Committee61000000000Any 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 year period March 31, 2025, company had 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. During the period ended September 30, 2025, as required under the terms of BTA, the reconciliation of site count and category of sites was completed during the reporting, and such reconciliation has resulted in a reduction to the estimated purchase consideration by Rs. 610 Mn.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 services368000000Approved by Audit Committee1000000000Any 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 Hexacom Limited******Fellow subsidiary (w.e.f. November 19, 2024) and entity having significant influence (till November 18, 2024)Purchase of goods or services10000000Approved 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 September 30, 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 services40000000Approved by Audit Committee1500000000Any 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******Dixon Electro Applicances Private Limited******Fellow subsidiary (w.e.f. November 19, 2024) and entity having significant influence (till November 18, 2024)Purchase of goods or services0Approved by Audit Committee000Any otherNot applicable001. The amounts are reported in Millions of Indian Rupees. 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 September 30, 2025 is less than 1 Million.Indus Towers Limited******Smartx Services Limited******Wholly Owned Subsidiary CompanyPurchase of goods or services240000000Approved by Audit Committee10100000000Any 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.Indus Towers Limited******Bharti Airtel Limited******Holding Company (w.e.f. November 19, 2024) and PromoterAny other transactionTrade receivablesNot applicable as these relates to outstanding balances033104000000322420000001. 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 March 31, 2025 and September 30, 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 and other recoverables)Not applicable as these relates to outstanding balances019718000000227180000001. 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 March 31, 2025 and September 30, 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 payablesNot applicable as these relates to outstanding balances010000001370000001. 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 March 31, 2025 and September 30, 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 and other payable)Not applicable as these relates to outstanding balances0140300000030670000001. 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 March 31, 2025 and September 30, 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 payables as on September 30, 2025 includes liability towards Relocation incentive & other costs of INR 1,664 Mn (March 31, 2025: INR Nil).Indus Towers Limited******Bharti Airtel Limited******Holding Company (w.e.f. November 19, 2024) and PromoterAny other transactionOther liabilities (unearned revenue)Not applicable as these relates to outstanding balances010615000000110120000001. 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 March 31, 2025 and September 30, 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)Not 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 March 31, 2025 and September 30, 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 March 31, 2025 is less than 1 Million.Indus Towers Limited******Bharti Airtel Limited******Holding Company (w.e.f. November 19, 2024) and PromoterAny other transactionPurchase Consideration payableNot applicable as these relates to outstanding balances0153200000001. 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 March 31, 2025 and September 30, 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 year period March 31, 2025, company had 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. During the period ended September 30, 2025, as required under the terms of BTA, the reconciliation of site count and category of sites was completed during the reporting, and such reconciliation has resulted in a reduction to the estimated purchase consideration by Rs. 610 Mn. Post reconciliation, Rs. 922 Mn was released from the Escrow Account.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 ReceivablesNot applicable as these relates to outstanding balances0247700000025230000001. 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 March 31, 2025 and September 30, 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)Not applicable as these relates to outstanding balances0164900000016360000001. 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 March 31, 2025 and September 30, 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 payablesNot applicable as these relates to outstanding balances00110000001. 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 March 31, 2025 and September 30, 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 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 transactionOther financial liabilities (Security deposit received and other payable)Not applicable as these relates to outstanding balances0970000001460000001. 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 March 31, 2025 and September 30, 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 payables as on September 30, 2025 includes liability towards Relocation incentive & other costs of INR 48 Mn (March 31, 2025: INR Nil).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)Not applicable as these relates to outstanding balances06780000006590000001. 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 March 31, 2025 and September 30, 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 payablesNot applicable as these relates to outstanding balances0390000001310000001. 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 March 31, 2025 and September 30, 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 payablesNot applicable as these relates to outstanding balances0100000060000001. 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 March 31, 2025 and September 30, 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)Not 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 March 31, 2025 and September 30, 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 transactionTrade payablesNot 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 March 31, 2025 and September 30, 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, 2025 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 transactionOther Current assets (Short term advances)Not 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 March 31, 2025 and September 30, 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 March 31, 2025 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 ReceivablesNot applicable as these relates to outstanding balances010000000110000001. 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 March 31, 2025 and September 30, 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)Not 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 March 31, 2025 and September 30, 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)Not applicable as these relates to outstanding balances0200000020000001. 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 March 31, 2025 and September 30, 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)Not applicable as these relates to outstanding balances052000000490000001. 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 March 31, 2025 and September 30, 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)Not applicable as these relates to outstanding balances03200000003890000001. 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 March 31, 2025 and September 30, 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 servicesNot 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.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 payablesNot 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 March 31, 2025 and September 30, 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 payablesNot 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 March 31, 2025 and September 30, 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 March 31, 2025 and September 30, 2025 is less than 1 Million.Indus Towers Limited******Bharti Airtel Limited******Holding Company (w.e.f. November 19, 2024) and PromoterAny other transactionReimbursement of expenses1664000000Approved by Audit Committee1664000000001. 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. Indus Towers Limited******Bharti Airtel Limited******Holding Company (w.e.f. November 19, 2024) and PromoterAny other transactionOther misc. costsNot applicable-123000000001. 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. Value of transactions entered during half year ended September 30, 2025 is negative due to reversals. 4. This transaction has been approved as a part of "Sale of goods or services" Amounting MINR 217,580 (refer S.No. 01 above). Accordingly, we have left the "Value of Related party transaction as approved by the audit committee" as Nil. Indus Towers Limited******Bharti Hexacom Limited******Group company (w.e.f. November 19, 2024) and entity having significant influence (till November 18, 2024)Any other transactionReimbursement of expenses48000000Approved by Audit Committee48000000001. 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. Indus Towers Limited******Bharti Hexacom Limited******Group company (w.e.f. November 19, 2024) and entity having significant influence (till November 18, 2024)Any other transactionOther misc. costsNot Applicable-50000000001. 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. Value of transactions entered during half year ended September 30, 2025 is negative due to reversals. 4. This transaction has been approved as a part of "Sale of goods or services" Amounting MINR 19,730 (refer S.No. 02 above). Accordingly, we have left the "Value of Related party transaction as approved by the audit committee" as Nil. 104273000000AuditedtrueDeloitte Haskins & Sells LLPtrue2027-07-31