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Infra TrustInvITs2025-04-012026-03-312026-04-292026-04-24INRMillionsQuarterlyFourth quarterSingle segmentInfrastructure Investment2026-04-2912:50:002026-04-2914:10:00trueCash Flow IndirectTrustNot applicable2026-01-012026-03-31AuditedStandalone1950250000509800002001230000000042466000007954500001220110000781120000078112000025080000-329000021790000075933000000007593300000759330000421846700001.711.71001.711.712025-04-012026-03-31AuditedStandalone75672100004068300007974040000000015818200000335258000049344000003039640000030396400009010000042000090520000029491200000000294912000002949120000421846700006.666.66006.666.66Dividend income from subsidiaries0Interest income on deposit with banks42280000Gain on sale of investment in mutual fund at FVTPL (net)16400000Fair value gain on financial assets measured at FVTPL (net)-7700000Dividend income from subsidiaries195050000Interest income on deposit with banks146650000Gain on sale of investment in mutual fund at FVTPL (net)64150000Fair value gain on financial assets measured at FVTPL (net)980000Trustee fee390000Investment management fees129000000Impairment of non financial assets631370000Other Expenses34690000Trustee fee830000Investment management fees308170000Impairment of non financial assets2955010000Other Expenses8857000000013103930000655385000003020600007894449000026400000789708900000240950000013872800008400900002292220000115611000059166500001033000059269800008489787000042184670000515047000047335140000473351400003448665000003448665000006370000344930200002395610000043500002091000025260000632160000305303000016680000030697100003756273000084897870000Other Financial Assets302060000Income tax assets (net)16040000Other non-current assets10360000Other Financial assets1156110000Other assets10330000Other financial liabilities632160000Other liabilities16680000158182000000003400000000-5560000000029550100000007690000019505000077138600000-6513000000000-3431680000-39204000000-9641000000-488450000000000000000000000000002380549000080938200000019505000075769900000-2612140000-10551770000000014927000000002112020000017104900000393315000016110400000012372820000133260000001332600000546800001387280000Indus Infra Trust-302000000Cash flows received from SPV’s which represent distributions of NDCF computed as per relevant frameworkCash flows received from SPV’s which represent distributions of NDCF computed as per relevant framework6625800000662580000000255700000000025570000000000045460000059388000033250000000000033250000004968390000848978700008930100000037562730000375627300004733514000051738270000004733514000051738270000442938605442938605106.87116.812949120000Other Changes in Fair Value29197300002919730000586885000046028780000631840000808083000038579790000887786800000.00434376152000000-157686000042184660000565626000047839000061346500000000000294912000029491200000000000-3933300000-39333000005656260000-5057900005150470000Distribution to unitholders during the year214426600003026672000056806000004602878000024586120000000000000000000falseInviTZZZ999Z99999000SecuredP0MNilPunjab National Bank22500000001. First pari passu charge on all moveable assets and the receivables of the InvIT present and future including but not limited to: a. Receivable of the InvIT limited to Project SPVs & the interest and principal repayment of loans advanced by InvIT to Project SPVs b. charge over rights of the InvIT under the loans advanced by InvIT to Project SPV(s) and securities created in favour of the InvIT to secure the loans advanced by the InvIT to the SPV(s). Dividends and any other amounts to be paid / payable by the Project SPVs to InvIT. 2. First pari passu charge on all immoveable assets of the Borrower (if any and if permitted under law). 3. First pari passu charge on Escrow account and all other bank accounts of InvIT, in which the free cash flows of the Project SPVs owned by the InvIT will be deposited or any other account opened / maintained by InvIT in relation to such SPVs. 4. First Pari-passu charge over DSRA 5. Charge over rights of the loans advanced by InvIT to Project SPVs and securities created by InvIT 6. Pledge of 51% equity shares of all Project SPVs, subject to permitted regulationsP162MNil0NilP0MInviTZZZ999Z99999000SecuredP0MNilHDFC Bank Limited20186000001. First pari passu charge on all moveable assets and the receivables of the InvIT present and future including but not limited to: a. Receivable of the InvIT limited to Project SPVs & the interest and principal repayment of loans advanced by InvIT to Project SPVs b. charge over rights of the InvIT under the loans advanced by InvIT to Project SPV(s) and securities created in favour of the InvIT to secure the loans advanced by the InvIT to the SPV(s). Dividends and any other amounts to be paid / payable by the Project SPVs to InvIT. 2. First pari passu charge on all immoveable assets of the Borrower (if any and if permitted under law). 3. First pari passu charge on Escrow account and all other bank accounts of InvIT, in which the free cash flows of the Project SPVs owned by the InvIT will be deposited or any other account opened / maintained by InvIT in relation to such SPVs. 4. First Pari-passu charge over DSRA 5. Charge over rights of the loans advanced by InvIT to Project SPVs and securities created by InvIT 6. Pledge of 51% equity shares of all Project SPVs, subject to permitted regulationsP150MNil0NilP0MSPVsZZZ999Z99999000SecuredP0MNilHDFC Bank Limited3555030000a) all immovable properties, if any, both present and future, save and except the Project Assets; (b) all tangible movable assets (current and non-current assets) including movable plant and machinery, tools and accessories and all other movable assets, present and future, in relation to the Project, save and except the Project Assets; (c) all the intangible assets of the Borrower, including but not limited to, the intellectual property rights of the Borrower, goodwill, rights, undertakings, revenue, receivables, and uncalled capital, both present and future but excluding the Project Assets ; (d) all accounts of the Borrower, in relation to the Project, e) assignment/ charge by way of creation of Security Interest over, except the Project Assets i. all the right, title, interests, benefits, claims and demands of the Borrower ; ii. all the right, title and interest of the Borrower in, to and under all the approvals and Clearances; and iii. all the right, title, interests, benefits, claims and demands of the Borrower in any letter of credit, guarantees (including contractor guarantees), liquidated damages and performance bonds provided by any party to the Project Documents; iv.all the right, title, interest, benefits, claims and demands whatsoever of the Borrower under all the Insurance Contracts,P156MNil0NilP0MSPVsZZZ999Z99999000SecuredP0MNilBank of Baroda5591490000a) all immovable properties, if any, both present and future, save and except the Project Assets; (b) all tangible movable assets (current and non-current assets) including movable plant and machinery, tools and accessories and all other movable assets, present and future, in relation to the Project, save and except the Project Assets; (c) all the intangible assets of the Borrower, including but not limited to, the intellectual property rights of the Borrower, goodwill, rights, undertakings, revenue, receivables, and uncalled capital, both present and future but excluding the Project Assets ; (d) all accounts of the Borrower, in relation to the Project, e) assignment/ charge by way of creation of Security Interest over, except the Project Assets i. all the right, title, interests, benefits, claims and demands of the Borrower ; ii. all the right, title and interest of the Borrower in, to and under all the approvals and Clearances; and iii. all the right, title, interests, benefits, claims and demands of the Borrower in any letter of credit, guarantees (including contractor guarantees), liquidated damages and performance bonds provided by any party to the Project Documents; iv.all the right, title, interest, benefits, claims and demands whatsoever of the Borrower under all the Insurance Contracts,P150MNil0NilP0MInviTZZZ999Z99999000SecuredP0MNilHDFC Bank Limited27836000001. First pari passu charge on all moveable assets and the receivables of the InvIT present and future including but not limited to: a. Receivable of the InvIT limited to Project SPVs & the interest and principal repayment of loans advanced by InvIT to Project SPVs b. charge over rights of the InvIT under the loans advanced by InvIT to Project SPV(s) and securities created in favour of the InvIT to secure the loans advanced by the InvIT to the SPV(s). Dividends and any other amounts to be paid / payable by the Project SPVs to InvIT. 2. First pari passu charge on all immoveable assets of the Borrower (if any and if permitted under law). 3. First pari passu charge on Escrow account and all other bank accounts of InvIT, in which the free cash flows of the Project SPVs owned by the InvIT will be deposited or any other account opened / maintained by InvIT in relation to such SPVs. 4. First Pari-passu charge over DSRA 5. Charge over rights of the loans advanced by InvIT to Project SPVs and securities created by InvIT 6. Pledge of 51% equity shares of all Project SPVs, subject to permitted regulationsP156MNil0NilP0MInviTZZZ999Z99999000SecuredP0MNilHDFC Bank Limited84584000001. First pari passu charge on all moveable assets and the receivables of the InvIT present and future including but not limited to: a. Receivable of the InvIT limited to Project SPVs & the interest and principal repayment of loans advanced by InvIT to Project SPVs b. charge over rights of the InvIT under the loans advanced by InvIT to Project SPV(s) and securities created in favour of the InvIT to secure the loans advanced by the InvIT to the SPV(s). Dividends and any other amounts to be paid / payable by the Project SPVs to InvIT. 2. First pari passu charge on all immoveable assets of the Borrower (if any and if permitted under law). 3. First pari passu charge on Escrow account and all other bank accounts of InvIT, in which the free cash flows of the Project SPVs owned by the InvIT will be deposited or any other account opened / maintained by InvIT in relation to such SPVs. 4. First Pari-passu charge over DSRA 5. Charge over rights of the loans advanced by InvIT to Project SPVs and securities created by InvIT 6. Pledge of 51% equity shares of all Project SPVs, subject to permitted regulationsP156MNil0NilP0MInviTZZZ999Z99999000SecuredP0MNilPunjab National Bank38175000001. First pari passu charge on all moveable assets and the receivables of the InvIT present and future including but not limited to: a. Receivable of the InvIT limited to Project SPVs & the interest and principal repayment of loans advanced by InvIT to Project SPVs b. charge over rights of the InvIT under the loans advanced by InvIT to Project SPV(s) and securities created in favour of the InvIT to secure the loans advanced by the InvIT to the SPV(s). Dividends and any other amounts to be paid / payable by the Project SPVs to InvIT. 2. First pari passu charge on all immoveable assets of the Borrower (if any and if permitted under law). 3. First pari passu charge on Escrow account and all other bank accounts of InvIT, in which the free cash flows of the Project SPVs owned by the InvIT will be deposited or any other account opened / maintained by InvIT in relation to such SPVs. 4. First Pari-passu charge over DSRA 5. Charge over rights of the loans advanced by InvIT to Project SPVs and securities created by InvIT 6. Pledge of 51% equity shares of all Project SPVs, subject to permitted regulationsP164MNil0NilP0MInviTZZZ999Z99999000SecuredP0MNilPunjab National Bank17921000001. First pari passu charge on all moveable assets and the receivables of the InvIT present and future including but not limited to: a. Receivable of the InvIT limited to Project SPVs & the interest and principal repayment of loans advanced by InvIT to Project SPVs b. charge over rights of the InvIT under the loans advanced by InvIT to Project SPV(s) and securities created in favour of the InvIT to secure the loans advanced by the InvIT to the SPV(s). Dividends and any other amounts to be paid / payable by the Project SPVs to InvIT. 2. First pari passu charge on all immoveable assets of the Borrower (if any and if permitted under law). 3. First pari passu charge on Escrow account and all other bank accounts of InvIT, in which the free cash flows of the Project SPVs owned by the InvIT will be deposited or any other account opened / maintained by InvIT in relation to such SPVs. 4. First Pari-passu charge over DSRA 5. Charge over rights of the loans advanced by InvIT to Project SPVs and securities created by InvIT 6. Pledge of 51% equity shares of all Project SPVs, subject to permitted regulationsP160MNil0NilP0Mtrue0.00970.01540.03370.02080.00480.03470.71350.56530.71353.547489790000GR Ujjain Badnawar Highway Private Limited [Hybrid Annuity Mode (“HAM”)]2026-03-05Outright Purchase2026-03-251403140000G R Infraprojects Limitedtrue4940660000Total consideration includes the equity value as well as repayment of unsecured loan advanced by the Seller to the SPVGR Ena Kim Expressway Private Limited [Hybrid Annuity Mode (“HAM”)]2026-03-05Outright Purchase2026-03-254321430000G R Infraprojects Limitedtrue12779850000Total consideration includes the equity value as well as repayment of unsecured loan advanced by the Seller to the SPVGR Bilaspur Urga Highway Private Limited [Hybrid Annuity Mode (“HAM”)]2026-03-05Outright Purchase2026-03-253047930000G R Infraprojects Limitedtrue8670530000Total consideration includes the equity value as well as repayment of unsecured loan advanced by the Seller to the SPVtrue2026-02-062026-02-036378300001.44008681600001.96002026-02-132026-02-13GR Akkalkot Solapur Highway Private LimitedSPVs126000000GR BAHADURGANJ ARARIA HIGHWAY PRIVATE LIMITEDSPVs90000000GR Phagwara Expressway Private LimitedSPVs203000000GR Gundugolanu Devarapalli Highway Private LimitedSPVs495000000Varanasi Sangam Expressway Private LimitedSPVs388900000GR Sangli Solapur Highway Private LimitedSPVs150000000Porbandar Dwarka Expressway Private LimitedSPVs420000000GR Dwarka Devariya Highway Private LimitedSPVs95000000GR Aligarh Kanpur Highway Private LimitedSPVs630000000GR GALGALIA BAHADURGANJ HIGHWAY PRIVATE LIMITEDSPVs90000000GR Bilaspur Urga Highway Private LimitedSPVs410000000GR Ena Kim Expressway Private LimitedSPVs90000000GR Ujjain Badnawar Highway Private LimitedSPVs90000000126000000053106000006570600000004725400000030831500003555690000421275000090000000024776000003377600000005933000000507327000051326000005470360000203000000083100000211310000000256800000003705120000396192000041732300004950000000423400000091840000000020162000000648376000066853800007603780000388900000015889900000197789000000072840000007810730000788357000098614600001500000000698440000084844000000010980000003620220000363120000044796400004200000000847380000012673800000004210000000536381000054059100006673290000950000000-2104800000-11548000000091040000004560470000465151000045360300006300000000-6001000005699900000002495800000085794600008829040000939903000090000000016963000002596300000001426000000050207100005163310000542294000041000000007979300000120793000000031706000000761535000079324100009140340000900000000108543000001175430000000387950000001126490000011652850000128282800009000000005729000001472900000005502000000479628000048513000004998590000NANA000000000000000