Anantam Highways Trust Posts First Consolidated Q3 Results, Sets Ambitious Growth Targets
Anantam Highways Trust (AHT) has released its first consolidated financial results for the quarter ended December 31, 2025 (Q3 FY26), following the significant acquisition of SPVs on October 10, 2025. The trust reported a total revenue of ₹123.8 crores and an EBITDA of ₹105.6 crores for the quarter. This marks a pivotal moment as it's the first reporting period reflecting the combined operational scale of its newly acquired assets alongside its initial seven Hybrid Annuity Model (HAM) road projects.
Financial Snapshot & Strategy Pillars
On a consolidated basis, the trust's revenue stood at ₹123.8 crores with expenses at ₹18.2 crores, leading to a robust EBITDA of ₹105.6 crores. After accounting for finance costs and depreciation of ₹51 crores, the Profit Before Tax (PBT) was ₹54.6 crores. Standalone (Trust level) figures showed revenue of ₹84 crores and EBITDA of ₹81.6 crores. The trust declared a distribution of ₹54.4 crores, amounting to ₹2.50 per unit.
The trust's long-term vision is built on four core pillars: achieving scalable Assets Under Management (AUM) growth, maintaining transparency and institutional governance, ensuring consistent distributions, and optimizing its capital structure. The ambitious goal is to grow its AUM to around ₹25,000 crores by 2029, which is nearly a fivefold increase from its current base. This growth is expected to be driven by acquiring suitable assets from its sponsors, Dilip Buildcon (via the ROFO pipeline) and Alpha Alternatives, as well as selective third-party acquisitions.
Navigating Investor Concerns
During the earnings call, several key investor concerns were addressed:
- Taxation: The higher tax rate in Q3 FY26 was attributed to a Minimum Alternate Tax (MAT) liability on some SPVs operating under the older tax regime and a one-time deferred tax expense. Management advised that a clearer picture would emerge after the budget evaluation in Q4.
- Distribution Growth: An analyst questioned the sustainability of distributions if no new assets were added. The management reiterated their commitment to providing consistent and growing distributions, with future NAV growth primarily fueled by accretive acquisitions.
- Debt Cost: The current average cost of borrowing is around 7.5%. Management acknowledged this is higher than some peers and plans to reduce it by tapping the bond market and optimizing existing bank debt in the coming quarters.
- Market Price vs. NAV: AHT's units are currently trading at a discount to their estimated Net Asset Value (NAV) of ₹120 per unit. Management views this as a potential buying opportunity for the trust.
- Conflict of Interest: Concerns about potential conflicts between the investment manager (Alpha Alternatives) and the O&M provider (Dilip Buildcon) were proactively addressed. Management clarified that these entities are not related parties, and robust guardrails are in place, with the InvIT serving as the primary vehicle for asset acquisitions.
The Path Forward
Anantam Highways Trust has set a clear path for growth, with visibility to double its AUM by the first half of FY27. The Right of First Offer (ROFO) pipeline includes a substantial 11 assets from Dilip Buildcon and 4 from Alpha Alternatives, potentially adding ₹11,000-₹13,000 crores to the AUM. Management anticipates that these future acquisitions will be accretive to both distributable cash flow per unit (DPU) and NAV.
Peer Comparison
Compared to other major Indian highway InvITs like IRB InvIT Fund and Ashoka Concessions InvIT, Anantam Highways Trust is in its early stages of consolidation post-acquisition. While competitors have established track records, AHT's aggressive AUM growth target of 5x by FY29, backed by strong sponsor ROFO pipelines, positions it for significant expansion. However, managing debt costs and ensuring DPU accretion will be critical, especially as peers like IRB InvIT have faced scrutiny over their debt profiles and operational efficiencies in the past. IndiaGrid Trust, while a peer in the infrastructure space, operates a different model focused on power transmission assets, making direct operational comparisons less relevant.