| Infrastructure Investment Trust (InvIT) | Managing, operating, and maintaining road infrastructure assets with stable cash flows from tolls and annuities. | Strong Sponsor backing by L&T IDPL, diversified asset portfolio, long-term concession agreements providing stable cash flows. | Primarily government agencies, investors, and end-users relying on regional road networks (B2B and B2C). | Annuity-based toll projects with stable long-term returns provide higher margins. | 3476 | 100 | Revenue from toll collections and annuity payments under long-term concession agreements. | Predominantly usage-based toll revenue and fixed annuity contracts under PPP models. | Acquisition of new road assets, enhancement of operational efficiencies, and in-house project management. | Various BOT and annuity toll road SPVs across India |
