Financial Results - REITs or InvITs



General information about REITs or InvITs

Scrip Code 000000
NSE Symbol SEITINVIT
MSEI Symbol NOTLISTED
ISIN INE0R8O23017
Name of Entity SUSTAINABLE ENERGY INFRA TRUST
Class of security - REITs or INVITs InvITs
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 31-10-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-10-2025
Description of presentation currency INR
Level of rounding Lakhs
Reporting Type Quarterly
Reporting Quarter Second quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Unaudited
Segment Reporting Single segment
Description of single segment Renewables
Start date and time of board meeting 31-10-2025   11:50:00
End date and time of board meeting 31-10-2025   14:30:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
NDCF applicability SPVs & Trust
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
(a) Revenue from operations 16,183.80 36,237.60
(b) Other income
1 Interest income 885.80 1,695.00
2 Gain on investments in mutual funds (net) 310.30 686.10
3 Other income 320.40 555.90
Total other income 1,516.50 2,937.00
Total income 17,700.30 39,174.60
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 43.70 85.20
(e) Finance costs 6,857.30 13,325.30
(f) Depreciation, depletion and amortisation expense 7,421.10 14,738.00
(g) Other Expenses
1 Project management fees 99.80 200.90
2 Investment management fees 931.60 1,863.20
3 Insurance expenses 258.40 473.80
4 Trustee fees 2.30 4.70
5 Valuation expenses 2.60 4.70
6 Audit fees 34.30 66.20
7 Repairs and maintenance 1,138.20 2,167.00
8 Custodian fees 0.50 0.90
9 Other expenses 760.90 1,372.30
Total other expenses 3,228.60 6,153.70
Total expenses 17,550.70 34,302.20
3 Total profit/(loss) before exceptional items and tax 149.60 4,872.40
4 Exceptional items 0.00 0.00
5 Total profit/(loss) before tax 149.60 4,872.40
6 Tax expense
7 Current tax 7.20 13.80
8 Deferred tax (721.60) (1,079.70)
9 Total tax expenses (714.40) (1,065.90)
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 864.00 5,938.30
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 864.00 5,938.30
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 864.00 5,938.30
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of unit capital
Paid-up unit capital 3,24,000.00 3,24,000.00
22 Earnings per unit
i Earnings per unit capital for continuing operations
Basic earnings (loss) per unit from continuing operations 0.27 1.83
Diluted earnings (loss) per unit from continuing operations 0.27 1.83
ii Earnings per unit capital for discontinued operations
Basic earnings (loss) per unit from discontinued operations 0 0
Diluted earnings (loss) per unit from discontinued operations 0 0
iii Earnings per unit capital (for continuing and discontinued operations)
Basic earnings (loss) per unit from continuing and discontinued operations 0.27 1.83
Diluted earnings (loss) per unit from continuing and discontinued operations 0.27 1.83
23 Disclosure of notes on financial results Textual Information(1) Textual Information(2)


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 5,01,538.00
Capital work-in-progress 2,220.50
Investment property 10,137.50
Goodwill 6,433.00
Other intangible assets 1,17,845.10
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets 25,991.90
Total non-current financial assets 25,991.90
Deferred tax assets (net) 0.00
Other non-current assets 1,545.20
Total non-current assets 6,65,711.20
2 Current assets
Inventories 0.00
Current financial asset
Current investments 25,656.40
Trade receivables, current 2,420.80
Cash and cash equivalents 2,049.90
Bank balance other than cash and cash equivalents 5,092.60
Loans, current 0.00
Other current financial assets 8,001.70
Total current financial assets 43,221.40
Current tax assets (net) 0.00
Other current assets 1,171.30
Total current assets 44,392.70
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 7,10,103.90
Unit Capital and liabilities
1 Unit Capital
Unit Capital attributable to owners of parent
Unit capital 3,24,000.00
Other equity (24,912.00)
Total equity attributable to owners of parent 2,99,088.00
Non controlling interest
Total Unit Capital 2,99,088.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 3,19,641.60
Lease liabilities, non-current 5,622.10
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities 0.00
Total non-current financial liabilities 3,25,263.70
Provisions, non-current 6.80
Deferred tax liabilities (net) 53,727.50
Deferred government grants, Non-current 0.00
Other non-current liabilities 23,135.20
Total non-current liabilities 4,02,133.20
Current liabilities
Current financial liabilities
Borrowings, current 5,331.80
Lease liabilities, current 230.40
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 24.60
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,518.20
Total Trade payable 1,542.80
Other current financial liabilities 490.30
Total current financial liabilities 7,595.30
Other current liabilities 1,286.90
Provisions, current 0.50
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 8,882.70
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 4,11,015.90
Total equity and Liabilities 7,10,103.90
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) Right of use of assets of INR 1,013.75 is shown as Investment property in Statement of assets and liability above



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments Textual Information(1) Textual Information(2)


Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income
Disclosure of notes on other comprehensive income Text Block(1) Text Block(2)


Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I
1 Statement of cash flows
Cash flows from used in operating activities
Profit before tax 4,872.40
2 Adjustments for reconcile profit (loss)
Adjustments for finance costs 13,325.30
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current 3,759.30
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets (932.20)
Adjustments for other financial assets, non-current 438.50
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 200.10
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities (3.60)
Adjustments for depreciation and amortisation expense 14,738.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 1.10
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current (1.40)
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 1,695.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) (686.10)
Other adjustments for non-cash items (608.60)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 28,535.40
Net cash flows from (used in) operations 33,407.80
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 320.10
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 33,087.70
3 Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 2,141.10
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 1,465.90
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 3,700.30
Net cash flows from (used in) investing activities 3,025.10
4 Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing unit 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares/units 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 75,000.00
Proceeds from borrowings 0.00
Repayments of borrowings 78,090.20
Payments of lease liabilities 173.00
Dividends paid 18,993.10
Interest paid 12,499.10
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (146.70)
Net cash flows from (used in) financing activities (34,902.10)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1,210.70
5 Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 1,210.70
Cash and cash equivalents cash flow statement at beginning of period 839.20
Cash and cash equivalents cash flow statement at end of period 2,049.90



Other inflows (outflows) of cash(operating activities) Since for waorking capital movments bifercations is not specifically given in published financial results and hence the same is disclosed as Non current in above cash flow statement


Other inflows (outflows) of cash(Investing Activities)


Other inflows (outflows) of cash (Financing Activities) Distribution to unit holders of INR 1,899.31 Million is shown as Dividend paid


Disclosure of notes on cash flow statement, indirect Notes: (i) The above Standalone statement of cash flows has been prepared under the “indirect method” as set out in ‘Indian Accounting Standard (Ind AS) 7 - Statement of Cash Flows’. (ii) Reconciliation between opening and closing balances for liabilities arising from financing activities: (a) Long term borrowings (Including current maturities and interest accrued): For the half year ended September 30, 2025 Particulars INR in Millions Opening balance - 32,760.36 Proceeds from long term borrowings - 7,500.00 Interest expenses on borrowings- 1,251.39 Amortisation of upfront fees on long term borrowings - 62.23 Repayment of long term borrowings - (7,809.02) Payment of upfront fees on long term borrowings - (14.67) Interest paid on borrowings - (1,249.91) Closing Balance 32,500.38


Statement of Net Distributable Cash Flows (NDCF) - SPVs

Amount in (Lakhs)

A Name of Project Neo Solren Private Limited
B Date of start of reporting period 01-07-2025
C Date of end of reporting period 30-09-2025
Sr. Particulars Amount
Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV 1,342.00
1 Add: Cash Flows received from SPV's which represent distributions of NDCF computed as per relevant framework
f Sum of other Cash flows not included above
Details of other Cash flows not included above
354.11
Total (1)
2 Add: Treasury income / income from investing activities
a Interest income received from FD 0.00
b Tax refund 0.00
c Any other income in the nature of interest 87.20
d Profit on sale of Mutual funds 18.30
e Profit on sale of Investments 0.00
f Profit on sale of Assets 0.00
g Dividend Income 0.00
h Sum of other income not included above 0.00
Details of other income not included above
Total (2) 105.50
3 Add: Proceeds from sale of real estate/ infrastructure investments, real estate/ infrastructure assets or shares of SPVs or Investment Entity adjusted for the following:
a Applicable capital gains and other taxes 0.00
b Related debts settled or due to be settled from sale proceeds 0.00
c Directly attributable transaction costs 0.00
d Proceeds reinvested or planned to be reinvested as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/ InvIT Regulations 0.00
e Sum of other sale proceeds not included above 0.00
Details of other sale proceeds not included above
Total (3) 0.00
4 Add: Proceeds from sale of real estate/ infrastructure investments, real estate/ infrastructure assets or sale of shares of SPVs or Investment Entity not distributed pursuant to an earlier plan to reinvest as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/InvIT Regulations, if such proceeds are not intended to be invested subsequently 0.00
5 Less: Finance cost on Borrowings, excluding amortisation of any transaction costs as per Profit and Loss Account and any shareholder debt / loan from Trust 0.00
6 Less: Debt repayment (to include principal repayments as per scheduled EMI�s except if refinanced through new debt including overdraft facilities and to exclude any debt repayments / debt refinanced through new debt, in any form or equity raise as well as repayment of any shareholder debt / loan from Trust) 0.00
7 Less: Any reserve required to be created under the terms of, or pursuant to the obligations arising in accordance with:
a Loan agreement entered with banks/ financial institution from whom the Trust or any of its SPVs/ HoldCos have availed debt 0.00
b Terms and conditions, covenants or any other stipulations applicable to debt securities issued by the Trust or any of its SPVs/ HoldCos 0.00
c Terms and conditions, covenants or any other stipulations applicable to external commercial borrowings availed by the Trust or any of its SPVs/ HoldCos 0.00
d Agreement pursuant to which the he SPV/ HoldCo/ Trust operates or owns the real estate/ infrastructure asset, or generates revenue or cashflows from such asset 0.00
e Statutory, judicial, regulatory, or governmental stipulations 0.00
f Agreement entered for PPP projects 0.00
g Agreement entered for non-PPP projects 0.00
Total (7) 0.00
8 Less: any capital expenditure on existing assets owned / leased by the SPV or Holdco, to the extent not funded by debt / equity or from reserves created in the earlier years 4.30
Net Distributable Cash Flow for HoldCo/SPV ' s 1,443.20
Notes:


Statement of Net Distributable Cash Flows (NDCF) - SPVs

Amount in (Lakhs)

A Name of Project Astra Solren Private Limited
B Date of start of reporting period 01-07-2025
C Date of end of reporting period 30-09-2025
Sr. Particulars Amount
Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV 1,520.80
1 Add: Cash Flows received from SPV's which represent distributions of NDCF computed as per relevant framework
f Sum of other Cash flows not included above
Details of other Cash flows not included above
354.11
Total (1)
2 Add: Treasury income / income from investing activities
a Interest income received from FD 2.10
b Tax refund 0.00
c Any other income in the nature of interest 0.00
d Profit on sale of Mutual funds 19.60
e Profit on sale of Investments 0.00
f Profit on sale of Assets 0.00
g Dividend Income 0.00
h Sum of other income not included above 0.00
Details of other income not included above
Total (2) 21.70
3 Add: Proceeds from sale of real estate/ infrastructure investments, real estate/ infrastructure assets or shares of SPVs or Investment Entity adjusted for the following:
a Applicable capital gains and other taxes 0.00
b Related debts settled or due to be settled from sale proceeds 0.00
c Directly attributable transaction costs 0.00
d Proceeds reinvested or planned to be reinvested as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/ InvIT Regulations 0.00
e Sum of other sale proceeds not included above 0.00
Details of other sale proceeds not included above
Total (3) 0.00
4 Add: Proceeds from sale of real estate/ infrastructure investments, real estate/ infrastructure assets or sale of shares of SPVs or Investment Entity not distributed pursuant to an earlier plan to reinvest as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/InvIT Regulations, if such proceeds are not intended to be invested subsequently 0.00
5 Less: Finance cost on Borrowings, excluding amortisation of any transaction costs as per Profit and Loss Account and any shareholder debt / loan from Trust 0.00
6 Less: Debt repayment (to include principal repayments as per scheduled EMI�s except if refinanced through new debt including overdraft facilities and to exclude any debt repayments / debt refinanced through new debt, in any form or equity raise as well as repayment of any shareholder debt / loan from Trust) 0.00
7 Less: Any reserve required to be created under the terms of, or pursuant to the obligations arising in accordance with:
a Loan agreement entered with banks/ financial institution from whom the Trust or any of its SPVs/ HoldCos have availed debt 0.00
b Terms and conditions, covenants or any other stipulations applicable to debt securities issued by the Trust or any of its SPVs/ HoldCos 0.00
c Terms and conditions, covenants or any other stipulations applicable to external commercial borrowings availed by the Trust or any of its SPVs/ HoldCos 0.00
d Agreement pursuant to which the he SPV/ HoldCo/ Trust operates or owns the real estate/ infrastructure asset, or generates revenue or cashflows from such asset 0.00
e Statutory, judicial, regulatory, or governmental stipulations 0.00
f Agreement entered for PPP projects 0.00
g Agreement entered for non-PPP projects 0.00
Total (7) 0.00
8 Less: any capital expenditure on existing assets owned / leased by the SPV or Holdco, to the extent not funded by debt / equity or from reserves created in the earlier years 36.10
Net Distributable Cash Flow for HoldCo/SPV ' s 1,506.40
Notes:


Statement of Net Distributable Cash Flows (NDCF) - SPVs

Amount in (Lakhs)

A Name of Project Brightsolar Renewable Energy Private Limited
B Date of start of reporting period 01-07-2025
C Date of end of reporting period 30-09-2025
Sr. Particulars Amount
Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV 480.40
1 Add: Cash Flows received from SPV's which represent distributions of NDCF computed as per relevant framework
f Sum of other Cash flows not included above
Details of other Cash flows not included above
354.11
Total (1)
2 Add: Treasury income / income from investing activities
a Interest income received from FD 0.50
b Tax refund 0.00
c Any other income in the nature of interest 0.00
d Profit on sale of Mutual funds 4.60
e Profit on sale of Investments 0.00
f Profit on sale of Assets 0.00
g Dividend Income 0.00
h Sum of other income not included above 0.00
Details of other income not included above
Total (2) 5.10
3 Add: Proceeds from sale of real estate/ infrastructure investments, real estate/ infrastructure assets or shares of SPVs or Investment Entity adjusted for the following:
a Applicable capital gains and other taxes 0.00
b Related debts settled or due to be settled from sale proceeds 0.00
c Directly attributable transaction costs 0.00
d Proceeds reinvested or planned to be reinvested as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/ InvIT Regulations 0.00
e Sum of other sale proceeds not included above 0.00
Details of other sale proceeds not included above
Total (3) 0.00
4 Add: Proceeds from sale of real estate/ infrastructure investments, real estate/ infrastructure assets or sale of shares of SPVs or Investment Entity not distributed pursuant to an earlier plan to reinvest as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/InvIT Regulations, if such proceeds are not intended to be invested subsequently 0.00
5 Less: Finance cost on Borrowings, excluding amortisation of any transaction costs as per Profit and Loss Account and any shareholder debt / loan from Trust 0.00
6 Less: Debt repayment (to include principal repayments as per scheduled EMI�s except if refinanced through new debt including overdraft facilities and to exclude any debt repayments / debt refinanced through new debt, in any form or equity raise as well as repayment of any shareholder debt / loan from Trust) 0.00
7 Less: Any reserve required to be created under the terms of, or pursuant to the obligations arising in accordance with:
a Loan agreement entered with banks/ financial institution from whom the Trust or any of its SPVs/ HoldCos have availed debt 0.00
b Terms and conditions, covenants or any other stipulations applicable to debt securities issued by the Trust or any of its SPVs/ HoldCos 0.00
c Terms and conditions, covenants or any other stipulations applicable to external commercial borrowings availed by the Trust or any of its SPVs/ HoldCos 0.00
d Agreement pursuant to which the he SPV/ HoldCo/ Trust operates or owns the real estate/ infrastructure asset, or generates revenue or cashflows from such asset 0.00
e Statutory, judicial, regulatory, or governmental stipulations 0.00
f Agreement entered for PPP projects 0.00
g Agreement entered for non-PPP projects 0.00
Total (7) 0.00
8 Less: any capital expenditure on existing assets owned / leased by the SPV or Holdco, to the extent not funded by debt / equity or from reserves created in the earlier years 10.20
Net Distributable Cash Flow for HoldCo/SPV ' s 475.30
Notes:


Statement of Net Distributable Cash Flows (NDCF) - SPVs

Amount in (Lakhs)

A Name of Project Megasolis Renewables Private Limited
B Date of start of reporting period 01-07-2025
C Date of end of reporting period 30-09-2025
Sr. Particulars Amount
Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV 6,075.90
1 Add: Cash Flows received from SPV's which represent distributions of NDCF computed as per relevant framework
f Sum of other Cash flows not included above
Details of other Cash flows not included above
354.11
Total (1)
2 Add: Treasury income / income from investing activities
a Interest income received from FD 183.10
b Tax refund 0.00
c Any other income in the nature of interest 480.50
d Profit on sale of Mutual funds 193.70
e Profit on sale of Investments 0.00
f Profit on sale of Assets 0.00
g Dividend Income 0.00
h Sum of other income not included above 0.00
Details of other income not included above
Total (2) 857.30
3 Add: Proceeds from sale of real estate/ infrastructure investments, real estate/ infrastructure assets or shares of SPVs or Investment Entity adjusted for the following:
a Applicable capital gains and other taxes 0.00
b Related debts settled or due to be settled from sale proceeds 0.00
c Directly attributable transaction costs 0.00
d Proceeds reinvested or planned to be reinvested as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/ InvIT Regulations 0.00
e Sum of other sale proceeds not included above 0.00
Details of other sale proceeds not included above
Total (3) 0.00
4 Add: Proceeds from sale of real estate/ infrastructure investments, real estate/ infrastructure assets or sale of shares of SPVs or Investment Entity not distributed pursuant to an earlier plan to reinvest as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/InvIT Regulations, if such proceeds are not intended to be invested subsequently 0.00
5 Less: Finance cost on Borrowings, excluding amortisation of any transaction costs as per Profit and Loss Account and any shareholder debt / loan from Trust 0.00
6 Less: Debt repayment (to include principal repayments as per scheduled EMI�s except if refinanced through new debt including overdraft facilities and to exclude any debt repayments / debt refinanced through new debt, in any form or equity raise as well as repayment of any shareholder debt / loan from Trust) 0.00
7 Less: Any reserve required to be created under the terms of, or pursuant to the obligations arising in accordance with:
a Loan agreement entered with banks/ financial institution from whom the Trust or any of its SPVs/ HoldCos have availed debt 0.00
b Terms and conditions, covenants or any other stipulations applicable to debt securities issued by the Trust or any of its SPVs/ HoldCos 0.00
c Terms and conditions, covenants or any other stipulations applicable to external commercial borrowings availed by the Trust or any of its SPVs/ HoldCos 0.00
d Agreement pursuant to which the he SPV/ HoldCo/ Trust operates or owns the real estate/ infrastructure asset, or generates revenue or cashflows from such asset 0.00
e Statutory, judicial, regulatory, or governmental stipulations 0.00
f Agreement entered for PPP projects 0.00
g Agreement entered for non-PPP projects 0.00
Total (7) 0.00
8 Less: any capital expenditure on existing assets owned / leased by the SPV or Holdco, to the extent not funded by debt / equity or from reserves created in the earlier years 14.60
Net Distributable Cash Flow for HoldCo/SPV ' s 6,918.60
Notes:
Distribution to the Trust out of the opening surplus cash available in HoldCo/SPVs at time of acquisition by the Trust amount to INR 73.17 Million Accordingly total distributable cash flow is INR 1428.84 Million


Statement of Net Distributable Cash Flows (NDCF) - SPVs

Amount in (Lakhs)

A Name of Project Mega Suryaurja Private Limited
B Date of start of reporting period 01-07-2025
C Date of end of reporting period 30-09-2025
Sr. Particulars Amount
Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV 2,972.80
1 Add: Cash Flows received from SPV's which represent distributions of NDCF computed as per relevant framework
f Sum of other Cash flows not included above
Details of other Cash flows not included above
354.11
Total (1)
2 Add: Treasury income / income from investing activities
a Interest income received from FD 84.90
b Tax refund 0.00
c Any other income in the nature of interest 0.00
d Profit on sale of Mutual funds 12.00
e Profit on sale of Investments 0.00
f Profit on sale of Assets 0.00
g Dividend Income 0.00
h Sum of other income not included above 0.00
Details of other income not included above
Total (2) 96.90
3 Add: Proceeds from sale of real estate/ infrastructure investments, real estate/ infrastructure assets or shares of SPVs or Investment Entity adjusted for the following:
a Applicable capital gains and other taxes 0.00
b Related debts settled or due to be settled from sale proceeds 0.00
c Directly attributable transaction costs 0.00
d Proceeds reinvested or planned to be reinvested as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/ InvIT Regulations 0.00
e Sum of other sale proceeds not included above 0.00
Details of other sale proceeds not included above
Total (3) 0.00
4 Add: Proceeds from sale of real estate/ infrastructure investments, real estate/ infrastructure assets or sale of shares of SPVs or Investment Entity not distributed pursuant to an earlier plan to reinvest as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/InvIT Regulations, if such proceeds are not intended to be invested subsequently 0.00
5 Less: Finance cost on Borrowings, excluding amortisation of any transaction costs as per Profit and Loss Account and any shareholder debt / loan from Trust 0.00
6 Less: Debt repayment (to include principal repayments as per scheduled EMI�s except if refinanced through new debt including overdraft facilities and to exclude any debt repayments / debt refinanced through new debt, in any form or equity raise as well as repayment of any shareholder debt / loan from Trust) 0.00
7 Less: Any reserve required to be created under the terms of, or pursuant to the obligations arising in accordance with:
a Loan agreement entered with banks/ financial institution from whom the Trust or any of its SPVs/ HoldCos have availed debt 0.00
b Terms and conditions, covenants or any other stipulations applicable to debt securities issued by the Trust or any of its SPVs/ HoldCos 0.00
c Terms and conditions, covenants or any other stipulations applicable to external commercial borrowings availed by the Trust or any of its SPVs/ HoldCos 0.00
d Agreement pursuant to which the he SPV/ HoldCo/ Trust operates or owns the real estate/ infrastructure asset, or generates revenue or cashflows from such asset 18.40
e Statutory, judicial, regulatory, or governmental stipulations 0.00
f Agreement entered for PPP projects 0.00
g Agreement entered for non-PPP projects 0.00
Total (7) 18.40
8 Less: any capital expenditure on existing assets owned / leased by the SPV or Holdco, to the extent not funded by debt / equity or from reserves created in the earlier years 42.30
Net Distributable Cash Flow for HoldCo/SPV ' s 3,009.00
Notes:


Statement of Net Distributable Cash Flows (NDCF) - SPVs

Amount in (Lakhs)

A Name of Project Emergent solren Private Limited
B Date of start of reporting period 01-07-2025
C Date of end of reporting period 30-09-2025
Sr. Particulars Amount
Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV 3,541.10
1 Add: Cash Flows received from SPV's which represent distributions of NDCF computed as per relevant framework
f Sum of other Cash flows not included above
Details of other Cash flows not included above
354.11
Total (1)
2 Add: Treasury income / income from investing activities
a Interest income received from FD 58.50
b Tax refund 0.00
c Any other income in the nature of interest 0.00
d Profit on sale of Mutual funds 46.00
e Profit on sale of Investments 0.00
f Profit on sale of Assets 0.00
g Dividend Income 0.00
h Sum of other income not included above 0.00
Details of other income not included above
Total (2) 104.50
3 Add: Proceeds from sale of real estate/ infrastructure investments, real estate/ infrastructure assets or shares of SPVs or Investment Entity adjusted for the following:
a Applicable capital gains and other taxes 0.00
b Related debts settled or due to be settled from sale proceeds 0.00
c Directly attributable transaction costs 0.00
d Proceeds reinvested or planned to be reinvested as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/ InvIT Regulations 0.00
e Sum of other sale proceeds not included above 0.00
Details of other sale proceeds not included above
Total (3) 0.00
4 Add: Proceeds from sale of real estate/ infrastructure investments, real estate/ infrastructure assets or sale of shares of SPVs or Investment Entity not distributed pursuant to an earlier plan to reinvest as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/InvIT Regulations, if such proceeds are not intended to be invested subsequently 0.00
5 Less: Finance cost on Borrowings, excluding amortisation of any transaction costs as per Profit and Loss Account and any shareholder debt / loan from Trust 0.00
6 Less: Debt repayment (to include principal repayments as per scheduled EMI�s except if refinanced through new debt including overdraft facilities and to exclude any debt repayments / debt refinanced through new debt, in any form or equity raise as well as repayment of any shareholder debt / loan from Trust) 0.00
7 Less: Any reserve required to be created under the terms of, or pursuant to the obligations arising in accordance with:
a Loan agreement entered with banks/ financial institution from whom the Trust or any of its SPVs/ HoldCos have availed debt 0.00
b Terms and conditions, covenants or any other stipulations applicable to debt securities issued by the Trust or any of its SPVs/ HoldCos 0.00
c Terms and conditions, covenants or any other stipulations applicable to external commercial borrowings availed by the Trust or any of its SPVs/ HoldCos 0.00
d Agreement pursuant to which the he SPV/ HoldCo/ Trust operates or owns the real estate/ infrastructure asset, or generates revenue or cashflows from such asset 23.10
e Statutory, judicial, regulatory, or governmental stipulations 0.00
f Agreement entered for PPP projects 0.00
g Agreement entered for non-PPP projects 0.00
Total (7) 23.10
8 Less: any capital expenditure on existing assets owned / leased by the SPV or Holdco, to the extent not funded by debt / equity or from reserves created in the earlier years 20.70
Net Distributable Cash Flow for HoldCo/SPV ' s 3,601.80
Notes:
Distribution to the Trust out of the opening surplus cash available in HoldCo/SPVs at time of acquisition by the Trust amount to INR 31.20 Million Accordingly total distributable cash flow is INR 808.32 Million


Statement of Net Distributable Cash Flows (NDCF) - Trust

Amount in (Lakhs)

A Name of Project Sustainable Energy Infra Trust
B Date of start of reporting period 01-07-2025
C Date of end of reporting period 30-09-2025
Sr. Particulars Amount
Cashflows from operating activities of the Trust (368.40)
1 Add: Cash Flows received from SPV's / Investment entities which represent distributions of NDCF computed as per relevant framework
1 Add : Cashflows received from SPV’s/Investment entities which represent distributions of NDCF computed as per relevant framework 16,954.30
f Sum of other Cash flows not included above
Details of other Cash flows not included above
Add : Cashflows received from SPV’s/Investment entities which represent distributions of NDCF computed as per relevant framework
Total (1) 16,954.30
2 Add: Treasury income / income from investing activities of the Trust
a Interest income received from FD 0.00
b Tax refund 0.00
c Any other income in the nature of interest 0.00
d Profit on sale of Mutual funds 16.10
e Profit on sale of Investments 0.00
f Profit on sale of Assets 0.00
g Dividend Income 0.00
h Sum of other income not included above 0.00
Details of other income not included above
Total (2) 16.10
3 Add: Proceeds from sale of real estate/ infrastructure investments, real estate/ infrastructure assets or shares of SPVs or Investment Entity adjusted for the following:
a Applicable capital gains and other taxes 0.00
b Related debts settled or due to be settled from sale proceeds 0.00
c Directly attributable transaction costs 0.00
d Proceeds reinvested or planned to be reinvested as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/ InvIT Regulations 0.00
e Sum of other sale proceeds not included above 0.00
Details of other sale proceeds not included above
Total (3) 0.00
4 Add: Proceeds from sale of real estate/ infrastructure investments, real estate/ infrastructure assets or sale of shares of SPVs or Investment Entity not distributed pursuant to an earlier plan to reinvest as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/InvIT Regulations, if such proceeds are not intended to be invested subsequently 0.00
5 Less: Finance cost on Borrowings, excluding amortisation of any transaction costs as per Profit and Loss Account and any shareholder debt / loan from Trust 6,297.60
6 Less: Debt repayment (to include principal repayments as per scheduled EMI's except if refinanced through new debt including overdraft facilities and to exclude any debt repayments / debt refinanced through new debt, in any form or equity raise as well as repayment of any shareholder debt / loan from Trust) 1,350.30
7 Less: Any reserve required to be created under the terms of, or pursuant to the obligations arising in accordance with:
a Loan agreement entered with banks/ financial institution from whom the Trust or any of its SPVs/ HoldCos have availed debt 0.00
b Terms and conditions, covenants or any other stipulations applicable to debt securities issued by the Trust or any of its SPVs/ HoldCos 0.00
c Terms and conditions, covenants or any other stipulations applicable to external commercial borrowings availed by the Trust or any of its SPVs/ HoldCos 0.00
d Agreement pursuant to which the he SPV/ HoldCo/ Trust operates or owns the real estate/ infrastructure asset, or generates revenue or cashflows from such asset 0.00
e Statutory, judicial, regulatory, or governmental stipulations 0.00
f Agreement entered for PPP projects 0.00
g Agreement entered for non-PPP projects 0.00
Total (7) 0.00
8 Less: any capital expenditure on existing assets owned / leased by the SPV or Holdco, to the extent not funded by debt / equity or from reserves created in the earlier years 1.10
Net Distributable Cash Flow at Trust level 8,953.00
Notes:
Qurter ended Sep 30, 2025 Particulars INR in Millions Net Distributable Cash Flows at Trust level (Distributable Income) 895.30 Adjustment for expenses incurred out of the proceeds of non-convertible debt securities but included in the NDCF above (Note 1 below) 18.09 Total Distributable Cash Flows 913.39 Note 1 For the quarter ended September 30, 2025 NDCF has been computed after considering the expenses amounting to INR 18.09 million, incurred by the Trust out of the proceeds from non-convertible debt securities towards transaction expenses. In the absence of specific adjustment for such items in the format of computation of NDCF, the same has been adjusted in as shown above while determining the total distribution by the Trust.


Statement of Net Assets at Fair Value (NAV)

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Sr. Particulars Book Value Fair Value
A Total Assets 7,10,103.90 7,20,063.50
B Total Liabilities 4,11,015.90 3,49,519.50
C Net Assets (A - B) 2,99,088.00 3,70,544.00
D Less: Non-Controlling Interest 0.00 0.00
E Net Assets attributable to unitholders (C-D) 2,99,088.00 3,70,544.00
F No. of Units 324 324
G NAV per unit (E/F) 92.31 114.37
Disclosure of notes on net assets at fair value Text Block(1) Text Block(2)




Statement of Total Returns at Fair Value

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Particulars Amount
1 Total Comprehensive Income (As per the Statement of Profit and loss) 5,938.30
Add/Less: Other Changes in Fair Value not recognized in Total Comprehensive Income
1 Add: Other changes in fair value not recognized in total comprehensive income 21,215.10
Total Other Changes in Fair Value not recognized in Total Comprehensive Income 21,215.10
Total Return 27,153.40
Disclosure of notes on total returns at fair value


Statement of Net Borrowings Ratio

Amount in (Lakhs)

Sr. Particulars Amount
A Borrowings [Refer Notes 1 & 2] 3,25,795.80
B Deferred Payments [Refer Notes 1 & 3] 5,852.50
C Cash and Cash Equivalents [Refer Notes 1 & 3] 27,706.30
D Aggregate Borrowings and Deferred Payments net of Cash and Cash Equivalents (A+B-C) 3,03,942.00
E Value of REIT/InVIT assets [Refer Notes 3 & 4] 6,73,694.00
F Net Borrowings Ratio (D/E) 0.45
Disclosure of notes on net borrowings ratio


Disclosure of notes on net borrowings ratio Notes 1) The borrowings disclosed in the above table are solely availed at the Trust level. There are no external borrowings at the SPVs. 2) Term loans outstanding as at September 30, 2025have been availed from Axis Bank Limited and India Infrastructure Finance Company Limited (IIFCL). 3) Cash and Cash Equivalents includes Investment in overnight mutual funds as per Explanation 1 to Regulation 20 (2) of SEBI InvIT Regulations. 4) Borrowing is gross of unamortised upfront fees of INR 79.20 mn as at Sep 30, 2025 For detail breakup of cash and cash equivalent and value of InvIT Asset, refer borrowing Ratio in Published financial results for half year ended Sep 30, 2025


Statement of Changes in Unitholders Equity

Amount in (Lakhs)

Particulars 3 months/ 6 months ended(dd-mm-yyyy) Year to date figures for current period ended(dd-mm-yyyy)
Date of start of reporting period 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Balance at the beginning of the current reporting period 3,24,000.00 3,24,000.00
2 Changes in Unit Capital due to prior period errors 0.00 0.00
3 Restated balance at the beginning of the current reporting period 0.00 0.00
4 Changes in Unit Capital due to prior period errors 0.00 0.00
5 Balance at the end of the current reporting period 3,24,000.00 3,24,000.00
Disclosure of notes on changes in unit capital Textual Information(1) Textual Information(2)


Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy)
Date of start of reporting period 01-07-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated

B(i). Other Equity

Share application money pending allotment Equity component of compound financial instruments Reserves and Surplus Debt instruments through Other Comprehensive Income Equity Instruments through Other Comprehensive Income Effective portion of Cash Flow Hedges Revaluation Surplus Exchange differences on translating the financial statements of a foreign operation Other items of Other Comprehensive Income (specify nature) Money received against share warrants Total
Capital Total Reserve Securities Premium Other Reserves (specify nature) Retained Earnings
1 Balance at the beginning of the current reporting period 3,503.50 (19,419.90) (15,916.40)
2 Changes in accounting policy or prior period errors 0.00 0.00 0.00
3 Restated balance at the beginning of the current reporting period 0.00 0.00 0.00
4 Total Comprehensive Income for the current year 0.00 864.10 864.10
5 Dividends 0.00 (9,859.80) (9,859.80)
6 Transfer to retained earnings 0.00 0.00 0.00
7 Any other change 0.00 0.00 0.00
8 Balance at the end of the current reporting period 3,503.50 (28,415.50) (24,912.00)
9 Details of any other change (If figures reported in No. 7)


Textual Information(1) Distribution to unit holders of INR 985.98 Million is shown as Dividends


Amount in (Lakhs)

Particulars "Year to date figures for current period ended (dd-mm-yyyy)"
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated

B(ii). Other Equity

Share application money pending allotment Equity component of compound financial instruments Reserves and Surplus Debt instruments through Other Comprehensive Income Equity Instruments through Other Comprehensive Income Effective portion of Cash Flow Hedges Revaluation Surplus Exchange differences on translating the financial statements of a foreign operation Other items of Other Comprehensive Income (specify nature) Money received against share warrants Total
Capital Total Reserve Securities Premium Other Reserves (specify nature) Retained Earnings
1 Balance at the beginning of the current reporting period 3,503.50 (15,360.70) (11,857.20)
2 Changes in accounting policy or prior period errors 0.00 0.00 0.00
3 Restated balance at the beginning of the current reporting period 0.00 0.00 0.00
4 Total Comprehensive Income for the current year 0.00 5,938.30 5,938.30
5 Dividends 0.00 (18,993.10) (18,993.10)
6 Transfer to retained earnings 0.00 0.00 0.00
7 Any other change 0.00 0.00 0.00
8 Balance at the end of the current reporting period 3,503.50 (28,415.50) (24,912.00)
9 Details of any other change (If figures reported in No. 7)


Textual Information(2) Distribution to unit holders of INR 1,899.31 Million is shown as Dividends


Details of Funds raised through Debt - Consolidated basis

Amount in (Lakhs)

Sr no. Types of Borrowings Opening Outstanding Raised During the period Repaid during the period Closing Outstanding
1 Borrowings from Domestic - Banks/ Financial Institutions (including term loans) 2,51,934.80 0.00 76,169.40 1,75,765.40
2 Non-Convertible Debentures (NCDs) 75,000.00 75,000.00 0.00 1,50,000.00
3 Non-Convertible Preference Shares (NCRPs) 0.00 0.00 0.00 0.00
4 ECBs 0.00 0.00 0.00 0.00
Whether fund raised through debt consolidated other than above? No


Details of Borrowing / Debt (Raised during the period)

Debt securities (NCDs) Loans / ECB Preference Capital (NCRPS)
Sr no. InvIT / HoldCo / SPVs ISIN Amount raised Coupon Rate Interest payment frequency Secured/unsecured Tenure (in months) Assets on which charge is created, if any Name of the lender Amount Assets on which charge is created, if any Tenure (in months) Name of the lender Amount Assets on which charge is created, if any Tenure (in months)
1 InviT INE0R8O07036 37,500.00 7.15 Quarterly Secured P60M all immovable assets (if any), moveable assets and the receivables of the Trust in relation to the subsidiaries 0 0.00 0 P0M 0 0.00 0 P0M
2 InviT INE0R8O07028 37,500.00 7.27 Quarterly Secured P84M all immovable assets (if any), moveable assets and the receivables of the Trust in relation to the subsidiaries 0 0.00 0 P0M 0 0.00 0 P0M


Disclosures of Ratios

Amount in (Lakhs)

Whether the REITS/INVITS have any outstanding borrowings? Yes
Sr. No Particulars Ratio Remarks
1 Debt equity ratio 1.09
2 Debt service coverage ratio 1.92
3 Interest service coverage ratio 2.35
4 Asset cover available ratio 2.00
5 Total debts to total assets 0.46
6 Current ratio 5.00
7 EBITDA margin (i.e.: Earnings before interest tax depreciation and amortisation margin) 89.15
8 Net profit margin percent 5.34
9 Net operating income margin 0.00 Not applicable
10 Distribution per unit (In Rs.) 2.82
11 Net worth i.e.: Unitholders funds 2,99,088.00


Details of Capital raised during the period

Amount in (Lakhs)

Sr no. Nature of issue (Right Issue/ Preferential Issue/ Institutional Placement) Date of Board Approval Date of Unitholders Approval Date of Issue Issue Size (Number of Units) Issue Size Issue Price per Unit Date of Allotment of Securities Details of Listing of Securites



Text Block
Details Of Capital Raised During The Period Explanatory



Details of Assets acquired during the reporting period

Amount in (Lakhs)

Sr.No. Nature of the Asset Date of Meeting of Board of the Manager / IM / Unitholders Approval Type of transaction (Outright purchase / Joint Venture / Joint Development / Area Share / Others) Date on which the Asset was acquired Total consideration Name of the Parties from whom the Asset was acquired Whether it is a Related Party Transaction Valuation of the Asset Acquired Remarks



Text Block
Details Of Assets Acquired During The Reporting Period Explanatory



Details of Assets disposed off during the reporting period

Amount in (Lakhs)

Sr.No. Nature of the Asset Date of Meeting of Board of the Manager / IM / Unitholders Approval Type of transaction (Outright sale / Joint Venture / Joint Development / Area Share / Others) Date on which the Asset was disposed off Total consideration Name of the Parties to whom the Asset was disposed off Whether it is a Related Party Transaction Valuation of the Asset Acquired Remark Note



Text Block
Details Of Assets DisposedOff During The Reporting Period Explanatory




Details of Distributions made during each quarter of the Financial Year

A Date of start of reporting period 01-07-2025
B Date of end of reporting period 30-09-2025
B Details of Distribution made during the period, if applicable: (Yes/No) Yes
Sr. Particulars
1 Record Date 30-07-2025
2 Date of Board Meeting in which the distribution declared 25-07-2025
3 Total amount of distribution declared Total amount (in Rs. Lakhs) Total Amount Per Unit (in Rs.)
4 Out of the total amount of distribution declared, the amount in the form of interest, less taxes, if any 9,386.50 2.9
5 Out of the total amount of distribution declared, the amount in the form of dividend 0.00 0
6 Out of the total amount of distribution declared, including amount in the form of amortization of SPV level debt 0.00 0
7 Out of the total amount of distribution declared, the amount in form of other income 9.80 0
8 Due date of the payment of distribution 04-08-2025
9 Date by which payment of distribution is completed 04-08-2025

Disclosure of notes on distribution Gross distribution in form of interest 985.00 Million - (DPU = 3.04013) Tax deductions 46.35 Million Net Distribution in form of interest 938.65 Million (DPU = 2.89706)




Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

1 Date of start of reporting period 01-07-2025
2 Date of end of reporting period 30-09-2025
A For HoldCos and Directly held SPVs Amount
Name of Holdcos/SVPs Megasolis Renewables Private Limited
Category SPVs
A Shareholders Funds
1 Capital
(1) held by InvITs / REITs directly or indirectly 32,163.00
(2) held by Other shareholders
Name of other shareholder % of Holiding
Total Capital 32,163.00
2 Other Equity 1,012.00
3 Reserve & Surplus 0.00
4 Instruments entirely equity in nature 0.00
Total Shareholders Funds 33,175.00
B Borrowings
1 Long Term Borrowings 0.00
2 Current Maturities of Long Term Borrowings 0.00
3 Short term borrowings 0.00
4 Deferred Payment Liability 5,715.80
5 Interest Accrued and due 0.00
6 Interest Accrued but not due 1,592.70
7 Loans from REITs / InvITs or any other inter SPV Borrowings 1,95,273.70
Total Net Debt 2,02,582.20
C Total Capitalisation 2,35,757.20
Disclosure of notes for HoldCos and Directly held SPVs Notes :


Disclosure of notes for HoldCos and Directly held SPVs The figures presented are as of 30th September 2025 and are therefore independent of the quarter or half-year period ended.


Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

1 Date of start of reporting period 01-07-2025
2 Date of end of reporting period 30-09-2025
A For HoldCos and Directly held SPVs Amount
Name of Holdcos/SVPs Mega Suryaurja Private Limited
Category SPVs
A Shareholders Funds
1 Capital
(1) held by InvITs / REITs directly or indirectly 1,333.30
(2) held by Other shareholders
Name of other shareholder % of Holiding
Total Capital 1,333.30
2 Other Equity (2,506.20)
3 Reserve & Surplus 0.00
4 Instruments entirely equity in nature 0.00
Total Shareholders Funds (1,172.90)
B Borrowings
1 Long Term Borrowings 0.00
2 Current Maturities of Long Term Borrowings 0.00
3 Short term borrowings 0.00
4 Deferred Payment Liability 0.00
5 Interest Accrued and due 0.00
6 Interest Accrued but not due 7,221.60
7 Loans from REITs / InvITs or any other inter SPV Borrowings 1,18,032.60
Total Net Debt 1,25,254.20
C Total Capitalisation 1,24,081.30
Disclosure of notes for HoldCos and Directly held SPVs Notes :


Disclosure of notes for HoldCos and Directly held SPVs The figures presented are as of 30th September 2025 and are therefore independent of the quarter or half-year period ended.


Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

1 Date of start of reporting period 01-07-2025
2 Date of end of reporting period 30-09-2025
A For HoldCos and Directly held SPVs Amount
Name of Holdcos/SVPs Emergent solren Private Limited
Category SPVs
A Shareholders Funds
1 Capital
(1) held by InvITs / REITs directly or indirectly 977.30
(2) held by Other shareholders
Name of other shareholder % of Holiding
Total Capital 977.30
2 Other Equity 1,380.50
3 Reserve & Surplus 0.00
4 Instruments entirely equity in nature 0.00
Total Shareholders Funds 2,357.80
B Borrowings
1 Long Term Borrowings 0.00
2 Current Maturities of Long Term Borrowings 0.00
3 Short term borrowings 0.00
4 Deferred Payment Liability 0.00
5 Interest Accrued and due 0.00
6 Interest Accrued but not due 383.00
7 Loans from REITs / InvITs or any other inter SPV Borrowings 96,088.40
Total Net Debt 96,471.40
C Total Capitalisation 98,829.20
Disclosure of notes for HoldCos and Directly held SPVs Notes :


Disclosure of notes for HoldCos and Directly held SPVs The figures presented are as of 30th September 2025 and are therefore independent of the quarter or half-year period ended.




(B)For SVPs held through HoldCos

Amount in (Lakhs)

1 Date of start of reporting period 01-07-2025
2 Date of end of reporting period 30-09-2025
A For HoldCos and Directly held SPVs Amount
Name of Holdcos Megasolis Renewables Private Limited
Name of SVPs Neo Solren Private Limited
A Shareholders Funds
1 Capital
(1) held by InvITs / REITs directly or indirectly 931.50
(2) held by Other shareholders
Name of other shareholder % of Holiding
Total Capital 931.50
2 Other Equity 6,279.20
3 Reserve & Surplus 0.00
4 Instruments entirely equity in nature 0.00
Total Shareholders Funds 7,210.70
B Borrowings
1 Long Term Borrowings 0.00
2 Current Maturities of Long Term Borrowings 0.00
3 Short term borrowings 0.00
4 Deferred Payment Liability 0.00
5 Interest Accrued and due 0.00
6 Interest Accrued but not due 55.00
7 Loans from REITs / InvITs or any other inter SPV Borrowings 15,767.30
Total Net Debt 15,822.30
C Total Capitalisation 23,033.00
Disclosure of notes for SVPs held through HoldCos Notes :


Disclosure of notes for SVPs held through HoldCos The figures presented are as of 30th September 2025 and are therefore independent of the quarter or half-year period ended.


(B)For SVPs held through HoldCos

Amount in (Lakhs)

1 Date of start of reporting period 01-07-2025
2 Date of end of reporting period 30-09-2025
A For HoldCos and Directly held SPVs Amount
Name of Holdcos Megasolis Renewables Private Limited
Name of SVPs Brightsolar Renewable Energy Private Limited
A Shareholders Funds
1 Capital
(1) held by InvITs / REITs directly or indirectly 952.40
(2) held by Other shareholders
Name of other shareholder % of Holiding
Total Capital 952.40
2 Other Equity 1,331.80
3 Reserve & Surplus 0.00
4 Instruments entirely equity in nature 0.00
Total Shareholders Funds 2,284.20
B Borrowings
1 Long Term Borrowings 0.00
2 Current Maturities of Long Term Borrowings 0.00
3 Short term borrowings 0.00
4 Deferred Payment Liability 0.00
5 Interest Accrued and due 0.00
6 Interest Accrued but not due 19.80
7 Loans from REITs / InvITs or any other inter SPV Borrowings 3,198.30
Total Net Debt 3,218.10
C Total Capitalisation 5,502.30
Disclosure of notes for SVPs held through HoldCos Notes :


Disclosure of notes for SVPs held through HoldCos The figures presented are as of 30th September 2025 and are therefore independent of the quarter or half-year period ended.


(B)For SVPs held through HoldCos

Amount in (Lakhs)

1 Date of start of reporting period 01-07-2025
2 Date of end of reporting period 30-09-2025
A For HoldCos and Directly held SPVs Amount
Name of Holdcos Megasolis Renewables Private Limited
Name of SVPs Astra Solren Private Limited
A Shareholders Funds
1 Capital
(1) held by InvITs / REITs directly or indirectly 889.00
(2) held by Other shareholders
Name of other shareholder % of Holiding
Total Capital 889.00
2 Other Equity 8,719.50
3 Reserve & Surplus 0.00
4 Instruments entirely equity in nature 0.00
Total Shareholders Funds 9,608.50
B Borrowings
1 Long Term Borrowings 0.00
2 Current Maturities of Long Term Borrowings 0.00
3 Short term borrowings 0.00
4 Deferred Payment Liability 136.70
5 Interest Accrued and due 0.00
6 Interest Accrued but not due 65.20
7 Loans from REITs / InvITs or any other inter SPV Borrowings 18,747.50
Total Net Debt 18,949.40
C Total Capitalisation 28,557.90
Disclosure of notes for SVPs held through HoldCos Notes :


Disclosure of notes for SVPs held through HoldCos The figures presented are as of 30th September 2025 and are therefore independent of the quarter or half-year period ended.




Details of Impact of Audit Qualification

Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Deloitte Haskins & Sells LLP Yes 31-07-2027