Indus Infra Trust544137Quarterly results

Board approves Q2 FY27 results and distribution of INR 3.55 per unit

Board of the Investment Manager approved unaudited financial results for the quarter and half year ended 30 September 2026.

By ScoutQuest · Tue 3 Nov 2026, 5:34 PM IST · 2 min read

INR 3.55Total distribution per unit

Interest component per unit₹2.50

Dividend component per unit₹1.05

Total distribution per unit INR 3.55: Interest component per unit ₹2.50, Dividend component per unit ₹1.05.

Distribution per unit: INR 3.55 per unit: INR 2.50 interest + INR 1.05 dividend
Profit for the quarter: ₹3,035.17 million, against ₹364.99 million in the same quarter last year
NAV at fair value: ₹124.85 per unit as at 30 September 2026

What the board approved

The board of GR Highways Investment Manager Private Limited, the Investment Manager of the Trust, met on 3 November 2026 and approved the unaudited standalone and consolidated financial results for the quarter and half year ended 30 September 2026, together with a distribution to unitholders.

Payout details

Total distribution: INR 3.55 per unit, made up of INR 2.50 per unit of interest and INR 1.05 per unit of dividend.
Record date: 6 November 2026. Payment on or before 16 November 2026, and within 5 working days from the record date.
For comparison, the distribution approved on 29 April 2026 was INR 3.50 per unit (INR 1.01 interest and INR 2.49 capital repayment), and the one approved on 7 November 2025 was INR 3.35 per unit (INR 2.51 interest, INR 0.74 capital repayment and INR 0.10 dividend). The current payout carries no capital repayment component.
Distributions are stated to be based on the Net Distributable Cash Flows of the InvIT.

How the quarter looked (standalone, ₹ million)

Revenue from operations ₹3,060.81 million, against ₹1,892.37 million in the quarter ended 30 September 2025.
Total income ₹4,602.88 million, against ₹1,964.25 million.
Finance costs ₹1,000.67 million, against ₹383.14 million.
Impairment of non-financial assets ₹348.86 million, against ₹1,132.49 million.
Profit for the quarter ₹3,035.17 million, against ₹364.99 million. Basic and diluted earnings per unit ₹4.97, against ₹0.82.

First half and balance sheet

Half-year profit ₹4,312.87 million, against ₹1,314.82 million; earnings per unit ₹7.97, against ₹2.97.
16,80,67,226 units were issued during the period for ₹20,000.00 million, taking units outstanding to 61,10,05,831 as at 30 September 2026.
Total assets ₹1,33,754.09 million; non-current borrowings ₹57,944.37 million and current borrowings ₹3,873.60 million.
Net assets ₹67,695.88 million at book value and ₹76,285.94 million at fair value. NAV ₹110.79 per unit at book value and ₹124.85 per unit at fair value, against ₹106.87 and ₹116.81 as at 31 March 2026.
Total return at fair value for the half year ₹8,499.80 million, against ₹1,017.81 million a year earlier.
Net Distributable Cash Flows at InvIT level for the half year ₹3,880.62 million; cash flows available for distribution ₹4,504.87 million.

Auditor's review

The independent auditor's review report on the standalone results carries an emphasis of matter that Unit Capital is presented as "Equity" instead of the Ind AS 32 presentation, done to align with the SEBI InvIT Regulations. The auditor states that the conclusion is not modified in respect of this matter.

What a unitholder sees here

This is a periodic board outcome combining the results for the quarter and half year, a cash payout per unit with a fixed record date, and the Trust's net asset and cash flow statements. The payout components (interest and dividend) and the record date are the items that decide who receives the money and when.

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