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TOWERS LIMITEDMain BoardEquity2025-04-012026-03-312026-04-302026-04-23INRMillionsQuarterlyFourth quarterSingle segmentPassive Infrastructure2026-04-3015:05:002026-04-3019:25:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-01-23https://www.industowers.com/wp-content/uploads/policy_of_related_party_transactions.pdffalsefalseNot Applicable2026-01-012026-03-31AuditedStandalone8101000000015550000008256500000046000000002301000000468900000018373000000335550000005896400000023601000000023601000000456100000011460000005707000000017894000000000017894000000200000001791400000026381000000106.786.78006.786.780.00020.03740.11072025-04-012026-03-31AuditedStandalone32493100000047720000003297030000009300000000877500000018930000000713880000001346800000002338660000009583700000009583700000020887000000360200000024489000000071348000000000071348000000-700000071341000000263810000001037040700000027.0427.040027.0427.040.00020.03330.1084Power and fuel28883000000Repairs and maintenance3702000000Other Expenses1496000000Finance income-932000000Charity and donation406000000Power and fuel119956000000Repairs and maintenance14671000000Other Expenses1845000000Finance income-3416000000Charity and donation162400000049463400000062300000000048100000000031200000000155030000001581500000004092200000055808200000026800000043052000000493930000002220000001505000000019000000040798000000148705000000064820000001554550000000071353700000026381000000370407000000396788000000396788000000000017934100000017934100000027227000000767200000001243500000022667500000092090000006750000002610700000026782000000183280000005431900000033307000000979000000146900000009007400000000316749000000713537000000Unsecured, considered good15239000000Fixed deposits for more than one year264000000Capital Advances (Unsecured, considered good)190000000Prepaid expenses36000000Revenue equalisation reserve27646000000Income tax assets (net)7728000000Others5322000000Unbilled revenue39712000000Interest accrued on investments and deposits921000000Derivative assets4000000Other recoverable161000000Loans and advances to related parties - unsecured, considered good369000000Advances to supplier2819000000Other taxes recoverable1343000000Prepaid expenses234000000Revenue equalisation reserve1625000000Others92000000Lease liabilities175294000000Security deposits4047000000Deferred operating lease revenue1040000000Unearned revenue11395000000Payable to employees1318000000Unpaid interim dividend0Creditors for capital expenditure16524000000Interest accrued and not due3000000Other payables483000000Lease liabilities26766000000Statutory liabilities3494000000Unearned revenue2703000000Deferred operating lease revenue294000000Others5000000018930000000-192000000977000000029780000001444000000-2627000000-19700000000282800000006430000001279000000713880000000136000000104000000-665000000-244000000003416000000000-3431000000-7440000000008072200000017655900000000019910000000015664900000000030200000000007279000000861880000000000000000000263000000000019730000000-24871000000-102372000000000000700000000134180000002513100000001700300000000-55545000000-12680000000-12680000001490000000222000000Remeasurements loss of defined benefit plans2700000027000000Remeasurements loss of defined benefit plans-9000000-90000007000000-20000000020000000-7000000Indus Towers Limited******Bharti Airtel Limited******Holding Company and PromoterSale of goods or services217580000000Approved by Audit Committee10093000000000Any 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 subsidiarySale of goods or services19730000000Approved by Audit Committee715600000000Any 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 CompanySale of goods or services118000000Approved 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. Indus Towers Limited******Indus Towers Employees' Welfare Trust******Controlled trustLoanNot Applicable2000000000Loan0Not 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 received back during the period on accout of share issuance to the employees.Indus Towers Limited******Indus Towers FZE******Wholly Owned Subsidiary CompanyLoan250000000Approved by Audit Committee19000000000Loan0.07On demandUnsecuredNot 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 interest bearing loan granted during the period.Indus Towers Limited******Bharti Airtel Limited******Holding Company and PromoterPurchase of goods or services466000000Approved by Audit Committee3800000000Any 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 Services Limited******Fellow subsidiaryPurchase 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 subsidiaryPurchase 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 March 31, 2026 is less than 1 Million.Indus Towers Limited******Nxtra Data Limited******Fellow subsidiaryPurchase of goods or services40000000Approved 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******Dixon Electro Applicances Private Limited******Fellow subsidiaryPurchase 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 year ended March 31, 2026 is less than 1 Million.Indus Towers Limited******Xtelify Limited******Fellow subsidiaryPurchase of goods or services19000000Approved by Audit Committee1900000000Any 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******Indus Towers FZE******Wholly Owned Subsidiary CompanyAny other transactionExpenses incurred on behalf of the SubsidiaryNot Applicable700000000Any 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. The transaction is between holding company and wholly-owned subsidiary hence, Audit Committee approval not applicable. 4. The amount reprsents expenses incurred on behalf of the company.Indus Towers Limited******Smartx Services Limited******Wholly Owned Subsidiary CompanyPurchase of goods or services240000000Approved by Audit Committee13700000000Any 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 CompanySale of goods or servicesNot Applicable300000000Any 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. The transaction is between holding company and wholly-owned subsidiary hence, Audit Committee approval not applicable.Indus Towers Limited******Indus Towers FZE******Wholly Owned Subsidiary CompanyInterest receivedNot Applicable200000000Any otherNot applicable001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million . 2. Interest received represents interest accrued on loan given to entity. 3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 4. The transaction is between holding company and wholly-owned subsidiary hence, Audit Committee approval not applicable.Indus Towers Limited******Bharti Life Insurance Company Limited******Group CompanyAdvance10000000Approved by Audit Committee1000000000Advance0Not ApplicableUnsecuredAdvance paid for group term life insurance for on roll and off roll employee for FY271. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million . 2. Amount represents advance given 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.Indus Towers Limited******Bharti Airtel Limited******Holding Company and PromoterAny other transactionTrade receivablesNot applicable as these relates to outstanding balances032242000000371110000001. 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, 2025 and March 31, 2026 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 and PromoterAny other transactionOther financial assets (Unbilled revenue and other recoverables)Not applicable as these relates to outstanding balances022718000000220570000001. 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, 2025 and March 31, 2026 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 and PromoterAny other transactionTrade payablesNot applicable as these relates to outstanding balances01370000001540000001. 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, 2025 and March 31, 2026 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 and PromoterAny other transactionOther financial liabilities (Security deposit received and other payable)Not applicable as these relates to outstanding balances0306700000017080000001. 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, 2025 and March 31, 2026 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 and PromoterAny other transactionOther liabilities (unearned revenue)Not applicable as these relates to outstanding balances011012000000116940000001. 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, 2025 and March 31, 2026 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 and PromoterAny other transactionOther Current assets (Short term advances)Not applicable as these relates to outstanding balances0100000040000001. 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, 2025 and March 31, 2026 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 subsidiaryAny other transactionTrade ReceivablesNot applicable as these relates to outstanding balances0252300000027210000001. 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, 2025 and March 31, 2026 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 subsidiaryAny other transactionOther financial assets (Unbilled revenue)Not applicable as these relates to outstanding balances0163600000016250000001. 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, 2025 and March 31, 2026 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 subsidiaryAny other transactionTrade payablesNot applicable as these relates to outstanding balances01100000090000001. 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, 2025 and March 31, 2026 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 subsidiaryAny other transactionOther financial liabilities (Security deposit received and other payable)Not applicable as these relates to outstanding balances01460000001080000001. 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, 2025 and March 31, 2026 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 subsidiaryAny other transactionOther liabilities (unearned revenue)Not applicable as these relates to outstanding balances06590000007290000001. 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, 2025 and March 31, 2026 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 balances01310000001100000001. 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, 2025 and March 31, 2026 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 (receivable)Not applicable as these relates to outstanding balances0030000001. 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, 2025 and March 31, 2026 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 subsidiaryAny other transactionTrade payablesNot 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 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, 2025 and March 31, 2026 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, 2026 is Nil.Indus Towers Limited******Nxtra Data Limited******Fellow subsidiaryAny other transactionOther Current assets (Short term advances)Not applicable as these relates to outstanding balances0070000001. 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, 2025 and March 31, 2026 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 subsidiaryAny other transactionTrade payablesNot 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, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. 5. Opening balance was less than 1 million.Indus Towers Limited******Bharti Airtel Services Limited******Fellow subsidiaryAny 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 September 30, 2025 and March 31, 2026 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, 2026 is Nil (Opening balance was less than 1 million)Indus Towers Limited******Oneweb India Communications Private Limited******Group CompanyAny other transactionTrade ReceivablesNot applicable as these relates to outstanding balances011000000160000001. 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, 2025 and March 31, 2026 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 CompanyAny other transactionOther financial assets (Unbilled revenue)Not 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, 2025 and March 31, 2026 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. 6. Balance outstanding as on March 31,2026 is less than 1 Million.Indus Towers Limited******Oneweb India Communications Private Limited******Group CompanyAny 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 September 30, 2025 and March 31, 2026 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 CompanyAny other transactionOther liabilities (unearned revenue)Not applicable as these relates to outstanding balances049000000460000001. 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, 2025 and March 31, 2026 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 balances03890000003690000001. 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, 2025 and March 31, 2026 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 and PromoterAny other transactionReimbursement of expenses1664000000Approved by Audit Committee-1359000000001. 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. Transaction pertains actualisation of provisional accruals/expenses.Indus Towers Limited******Bharti Airtel Limited******Holding Company and PromoterAny other transactionOther misc. costsNot Applicable9100000000Any 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. 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******Fellow subsidiaryAny other transactionReimbursement of expenses48000000Approved by Audit Committee-38000000001. 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. Transaction pertains actualisation of provisional accruals/expenses.Indus Towers Limited******Bharti Hexacom Limited******Fellow subsidiaryAny other transactionOther misc. costsNot Applicable200000000Any 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. This transaction has been approved as a part of "Sale of goods or services" Amounting MINR 19,730 (refer S.No. 03 above). Accordingly, we have left the "Value of Related party transaction as approved by the audit committee" as Nil.Indus Towers Limited******Xtelify Limited******Fellow subsidiaryAny 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 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, 2025 and March 31, 2026 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, 2026 is less than 1 million. (Opening balance is nil)Indus Towers Limited******Indus Towers FZE******Wholly Owned Subsidiary CompanyAny other transactionOther financial asset (receivable, interest on loan and loan)Not applicable as these relates to outstanding balances001990000001. 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, 2025 and March 31, 2026 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 Life Insurance Company Limited******Group CompanyAny other transactionOther Current assets (Short term advances)Not applicable as these relates to outstanding balances00100000001. 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, 2025 and March 31, 2026 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 entityAny other transactionTrade payablesNot applicable as these relates to outstanding balances0300000030000001. 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, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.Indus Towers FZE******Indus Towers Investment FZE******Wholly Owned Subsidiary CompanyLoanNot Applicable6500000000Loan0.075On demandUnsecuredFinancial assistance by way of loan for the strategic international expansion1. 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. 4. The transaction is between two wholly-owned subsidiary hence, Audit Committee approval not applicable.Indus Towers FZE******Indus Towers Ventures FZE******Wholly Owned Subsidiary CompanyLoanNot Applicable5500000000Loan0.075On demandUnsecuredFinancial assistance by way of loan for the strategic international expansion1. 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. 4. The transaction is between two wholly-owned subsidiary hence, Audit Committee approval not applicable.Indus Towers FZE******Indus Towers Management FZE******Wholly Owned Subsidiary CompanyLoanNot Applicable800000000Loan0.075On demandUnsecuredFinancial assistance by way of loan for the strategic international expansion1. 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. 4. The transaction is between two wholly-owned subsidiary hence, Audit Committee approval not applicable.Indus Towers Infra Zambia Limited******Airtel Networks Zambia PLC******Fellow SubsidiaryAny other transactionReimbursement of expensesNot Applicable000Any otherNot applicable001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million . 2. The amount reprsents expenses incurred on behalf of the company. 3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 4. Value of transactions entered during half year ended March 31, 2026 is less than 1 Million. 5. Transaction between subsidiary and its related party is within the threshold, hence Audit Committe approval is not required.Indus Infra Uganda Limited******Airtel Uganda Limited******Fellow SubsidiaryAny other transactionReimbursement of expensesNot Applicable300000000Any otherNot applicable001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million . 2. The amount reprsents expenses incurred on behalf of the company. 3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 4. Transaction between subsidiary and its related party is within the threshold, hence Audit Committe approval is not required.Indus Towers FZE******Indus Towers Investment FZE******Wholly Owned Subsidiary CompanyInterest receivedNot Applicable000Any otherNot applicable001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million . 2. Interest received represents interest accrued on loan given to entity. 3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 4. Value of transactions entered during year ended March 31, 2026 is less than 1 Million. 5. The transaction is between two wholly-owned subsidiary hence, Audit Committee approval not applicable.Indus Towers FZE******Indus Towers Ventures FZE******Wholly Owned Subsidiary CompanyInterest receivedNot Applicable000Any otherNot applicable001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million . 2. Interest received represents interest accrued on loan given to entity. 3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 4. Value of transactions entered during the half year ended March 31, 2026 is less than 1 Million. 5. The transaction is between two wholly-owned subsidiary hence, Audit Committee approval not applicable.Indus Towers FZE******Indus Towers Management FZE******Wholly Owned Subsidiary CompanyInterest receivedNot Applicable000Any otherNot applicable001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million . 2. Interest received represents interest accrued on loan given to entity. 3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 4. Value of transactions entered during the half year ended March 31, 2026 is less than 1 Million. 5. The transaction is between two wholly-owned subsidiary hence, Audit Committee approval not applicable.Smartx Services Limited******Bharti Hexacom Limited******Group companyAny 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 September 30, 2025 and March 31, 2026 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 and March 31, 2026 is less than 1 Million.Smartx Services Limited******Bharti Airtel Limited******Entity having control over the entityPurchase 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. 4. Transaction between subsidiary and its related party is within the threshold, hence Audit Committe approval is not required.Indus Towers FZE******Indus Towers Investment FZE******Wholly Owned Subsidiary CompanyAny other transactionExpenses incurred on behalf of the SubsidiaryNot Applicable100000000Any otherNot applicable001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million . 2. The amount reprsents expenses incurred on behalf of the company. 3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 4. The transaction is between two wholly-owned subsidiary hence, Audit Committee approval not applicable.Indus Towers FZE******Indus Towers Ventures FZE******Wholly Owned Subsidiary CompanyAny other transactionExpenses incurred on behalf of the SubsidiaryNot Applicable100000000Any otherNot applicable001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million . 2. The amount reprsents expenses incurred on behalf of the company. 3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 4. The transaction is between two wholly-owned subsidiary hence, Audit Committee approval not applicable.Indus Towers FZE******Indus Towers Management FZE******Wholly Owned Subsidiary CompanyAny other transactionExpenses incurred on behalf of the SubsidiaryNot Applicable100000000Any otherNot applicable001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million . 2. The amount reprsents expenses incurred on behalf of the company. 3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 4. The transaction is between two wholly-owned subsidiary hence, Audit Committee approval not applicable.Indus Towers FZE******Indus Towers Infra Zambia Limited******Step Down Wholly Owned Subsidiary CompanyAny other transactionExpenses incurred on behalf of the SubsidiaryNot Applicable100000000Any otherNot applicable001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million . 2. The amount reprsents expenses incurred on behalf of the company. 3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 4. The transaction is between two wholly-owned subsidiary hence, Audit Committee approval not applicable.Indus Towers FZE******Indus Towers Nigeria Limited******Step Down Wholly Owned Subsidiary CompanyAny other transactionExpenses incurred on behalf of the SubsidiaryNot Applicable100000000Any otherNot applicable001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million . 2. The amount reprsents expenses incurred on behalf of the company. 3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 4. The transaction is between two wholly-owned subsidiary hence, Audit Committee approval not applicable.Indus Towers FZE******Indus Infra Uganda Limited******Step Down Wholly Owned Subsidiary CompanyAny other transactionExpenses incurred on behalf of the SubsidiaryNot Applicable100000000Any otherNot applicable001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million . 2. The amount reprsents expenses incurred on behalf of the company. 3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 4. The transaction is between two wholly-owned subsidiary hence, Audit Committee approval not applicable.Indus Towers Ventures FZE******Indus Infra Uganda Limited******Subsidiary CompanyAny other transactionExpenses incurred on behalf of the SubsidiaryNot Applicable000Any otherNot applicable001. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million . 2. The amount reprsents expenses incurred on behalf of the company. 3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. 4. Value of transactions entered during half year ended March 31, 2026 is less than 1 Million. 5. The transaction is between two wholly-owned subsidiary hence, Audit Committee approval not applicable.Indus Towers FZE******Indus Towers Investment FZE******Wholly Owned Subsidiary CompanyAny other transactionOther financial asset (receivables, interest accrued on loan and loan outstanding)Not applicable as these relates to outstanding balances00650000001. 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, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.Indus Towers FZE******Indus Towers Ventures FZE******Wholly Owned Subsidiary CompanyAny other transactionOther financial asset (receivables, interest accrued on loan and loan outstanding)Not applicable as these relates to outstanding balances00550000001. 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, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.Indus Towers FZE******Indus Towers Management FZE******Wholly Owned Subsidiary CompanyAny other transactionOther financial asset (receivables, interest accrued on loan and loan outstanding)Not applicable as these relates to outstanding balances0090000001. 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, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.Indus Towers FZE******Indus Towers Infra Zambia Limited******Step Down Wholly Owned Subsidiary CompanyAny other transactionOther financial asset (receivable)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 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, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.Indus Towers FZE******Indus Towers Nigeria Limited******Step Down Wholly Owned Subsidiary CompanyAny other transactionOther financial asset (receivable)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 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, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances. 5. Value of transactions entered during half year ended March 31, 2026 is less than 1 Million.Indus Towers FZE******Indus Infra Uganda Limited******Step Down Wholly Owned Subsidiary CompanyAny other transactionOther financial asset (receivable)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 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, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.Indus Towers Infra Zambia Limited******Airtel Networks Zambia PLC******Fellow SubsidiaryAny other transactionOther financial liabilities (payable)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 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, 2025 and March 31, 2026 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, 2026 is less than 1 million.Indus Infra Uganda Limited******Airtel Uganda Limited******Fellow SubsidiaryAny other transactionOther financial liabilities (payable)Not applicable as these relates to outstanding balances0030000001. 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, 2025 and March 31, 2026 respectively. 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.107394000000AuditedtrueDeloitte Haskins & Sells LLPtrue2027-07-31