Indus Infra Trust has informed the Exchange regarding Disclosure of material issue

Indus Infra Trust (formerly Bharat Highways InvIT) declared unaudited Q1 FY26 results (quarter ended June 30, 2025) along with a distribution of INR 3.25 per unit, comprising INR 2.78 interest, INR 0.04 dividend and INR 0.43 return of capital, with record date August 4, 2025 and payment on or before August 11, 2025. On a consolidated basis, profit after tax rose modestly to INR 1,205.47 million (from INR 1,110.78 million a year ago) and basic EPS improved to INR 2.72 (from INR 2.51). However, on a standalone basis, PAT fell sharply to INR 949.83 million from INR 2,506.94 million due to an impairment of INR 585.66 million against investments in certain subsidiaries whose recoverable value was assessed to be below carrying value. Revenue from operations declined on both standalone (INR 1,850.50 million vs INR 1,986.47 million) and consolidated (INR 1,864.04 million vs INR 2,510.66 million) bases. Auditor SRBC & Co LLP issued an unmodified review opinion but drew attention to the classification of Unit Capital as Equity (per SEBI InvIT rules) instead of a liability as required by Ind AS 32.