National Highways Infra Trust has confirmed full compliance with the Structured Digital Database (SDD) requirements under the SEBI (Prohibition of Insider Trading) Regulations, 2015 for the financial year ended March 31, 2026. The National Highways Infra Trust submitted the compliance certificate to BSE Limited and NSE Limited on May 27, 2026, following directives from exchange circulars dated October 18, 2024. The certification validates the integrity of the internal systems used to track Unpublished Price Sensitive Information (UPSI).

The certificate was issued by M/s. Makarand M. Joshi & Co., Practicing Company Secretaries, following an audit of the Trust's digital infrastructure. The auditor confirmed that the Trust successfully captured all 31 required events during the financial year. The report verified that the database is non-tamperable, maintains an audit trail, and is capable of preserving records for eight years as mandated by regulations.

Key Compliance Findings

The certification process assessed the Trust's adherence to specific operational and security protocols defined under Regulation 3(5) and 3(6) of the PIT Regulations. The auditor confirmed that control mechanisms governing access to the SDD were effective throughout the year.

The Trust, acting through its Investment Manager National Highways Infra Investment Managers Private Limited, ensured that every instance of UPSI dissemination was logged with the nature of the information and the precise date and time. The auditor reported that no instances of non-compliance were observed during the review period covering the financial year ended March 31, 2026.

National Highways Infra Trust has completed the payment of a distribution of Rs. 1.970 per unit for the period of February and March 2026. The payment was finalized on 21st May, 2026, to eligible unitholders whose names appeared in the records of the Trust as of the record date, 16th May, 2026. This distribution is subject to applicable withholding taxes.

The Board of Directors of National Highways Infra Investment Managers Private Limited, acting as Investment Manager to National Highways Infra Trust , had initially approved this distribution along with the annual audited financial statements for FY26 on 13th May, 2026. The total distribution of Rs. 1.970 per unit comprises an Interest Pass-Through of Rs. 1.960 and Other Income on Surplus Funds of Rs. 0.010.

FY26 Financial Performance

NHIT reported strong financial results for the year ended 31st March, 2026. The standalone total income from operations for FY26 stood at Rs. 5,04,566.13 lakhs, compared to Rs. 3,05,953.98 lakhs in FY25. The standalone net profit after tax for FY26 was Rs. 3,53,114.51 lakhs, against Rs. 1,85,491.35 lakhs in the previous year.

At the consolidated level, total income from operations for FY26 stood at Rs. 4,32,220.76 lakhs, while the consolidated net profit after tax was Rs. 68,551.88 lakhs. The consolidated debt equity ratio stood at 1.05 for FY26.

Enterprise Valuation and Net Asset Value

The enterprise valuation of NHIT's specified assets, which include road assets with an aggregate length of 2,653 kms spread across 13 states, was reported at Rs. 56,988.00 Crores as of 31st March, 2026. The Net Asset Value (NAV) per unit post-distribution was Rs. 150.47, compared to the pre-distribution NAV of Rs. 152.44.