Financial Results - REITs or InvITs

General information about REITs or InvITs

Scrip Code	540565
NSE Symbol	INDIGRID
MSEI Symbol	NA
ISIN	INE219X23014
Name of Entity	IndiGrid Infrastructure 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	14-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	07-05-2026
Description of presentation currency	INR
Level of rounding	Lakhs
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
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	Audited
Segment Reporting	Single segment
Description of single segment	NA
Start date and time of board meeting	14-05-2026 14:00:00
End date and time of board meeting	14-05-2026 20:05:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
NDCF applicability	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	01-01-2026	01-04-2025
B	Date of end of reporting period	31-03-2026	31-03-2026
C	Whether results are audited or unaudited	Unaudited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
1	Income
(a)	Revenue from operations	81,214.60	3,10,062.10
(b)	Other income
1	Dividend income from subsidiary	70.50	2,552.20
2	Income from investment in mutual funds	1,031.60	2,226.60
3	Interest income on investment in bank deposits	565.30	2,159.10
4	Other Interest Income	20.10	30.40
5	Others	288.60	304.30
	Total other income	1,976.10	7,272.60
	Total income	83,190.70	3,17,334.70
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	0.00	0.00
(e)	Finance costs	39,657.80	1,56,116.30
(f)	Depreciation, depletion and amortisation expense	115.50	223.30
(g)	Other Expenses
1	Trustee fees	8.40	133.80
2	Investment management fees (refer note A.7)	694.50	2,064.40
3	Insurance expenses	4.10	16.10
4	Impairment / (Reversal of impairment) of investments in subsidiaries	3,211.30	16,872.60
5	Others	455.30	1,976.00
	Total other expenses	4,373.60	21,062.90
	Total expenses	44,146.90	1,77,402.50
3	Total profit/(loss) before exceptional items and tax	39,043.80	1,39,932.20
4	Exceptional items	0.00	0.00
5	Total profit/(loss) before tax	39,043.80	1,39,932.20
6	Tax expense
7	Current tax	460.20	717.00
8	Deferred tax	0.00	0.00
9	Total tax expenses	460.20	717.00
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	38,583.60	1,39,215.20
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	38,583.60	1,39,215.20
17	Other comprehensive income net of taxes	0.00	0.00
18	Total Comprehensive Income for the period	38,583.60	1,39,215.20
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of unit capital
	Paid-up unit capital	10,24,384.70	10,24,384.70
22	Earnings per unit
i	Earnings per unit capital for continuing operations
	Basic earnings (loss) per unit from continuing operations	4.14	16.15
	Diluted earnings (loss) per unit from continuing operations	4.14	16.15
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	4.14	16.15
	Diluted earnings (loss) per unit from continuing and discontinued operations	4.14	16.15
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		31-03-2026
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	2.80
	Capital work-in-progress	0.00
	Investment property	0.00
	Goodwill	0.00
	Other intangible assets	639.70
	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	6,77,629.50
	Trade receivables, non-current	0.00
	Loans, non-current	22,36,757.70
	Other non-current financial assets
1	Security deposits	405.80
2	Bank deposits with remaining maturity of more than 12 months	5,741.00
	Total of Other non-current financial assets	6,146.80
	Total non-current financial assets	29,20,534.00
	Deferred tax assets (net)	0.00
	Other non-current assets
1	Capital advances	5.00
2	Income tax assets (net)	55.80
	Total of Other non-current assets	60.80
	Total non-current assets	29,21,237.30
2	Current assets
	Inventories	0.00
	Current financial asset
	Current investments	38,181.30
	Trade receivables, current	0.00
	Cash and cash equivalents	2,170.80
	Bank balance other than cash and cash equivalents	7,386.00
	Loans, current	0.00
	Other current financial assets
1	Interest receivable from subsidiaries	1,75,813.80
2	Interest accrued on bank deposits	985.50
3	Receivable from related party	0.00
4	Bank deposit with remaining maturity for less than 12 months	14,127.60
5	Others	0.00
	Total of Other current financial assets	1,90,926.90
	Total current financial assets	2,38,665.00
	Current tax assets (net)
	Other current assets
1	Prepaid expenses	59.90
2	Balance with statutory authority	5.50
3	Advance to supplier	104.60
	Total of Other current assets	170.00
	Total current assets	2,38,835.00
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	31,60,072.30
	Unit Capital and liabilities
1	Unit Capital
	Unit Capital attributable to owners of parent
	Unit capital	10,24,384.70
	Other equity	43,122.60
	Total equity attributable to owners of parent	10,67,507.30
	Non controlling interest
	Total Unit Capital	10,67,507.30
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	18,58,598.50
	Lease liabilities, non-current	0.00
	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
	Total of Other non-current financial liabilities
	Total non-current financial liabilities	18,58,598.50
	Provisions, non-current	0.00
	Deferred tax liabilities (net)	0.00
	Deferred government grants, Non-current	0.00
	Other non-current liabilities
	Total of Other non-current liabilities
	Total non-current liabilities	18,58,598.50
	Current liabilities
	Current financial liabilities
	Borrowings, current	2,22,378.10
	Lease liabilities, current	0.00
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	18.90
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2,265.70
	Total Trade payable	2,284.60
	Other current financial liabilities
1	Interest accrued but not due on borrowings	7,609.50
2	Payables for purchase of property, plant and equipment	0.00
3	Distribution payable	119.90
4	Payable towards project acquired #	965.60
	Total of Other current financial liabilities	8,695.00
	Total current financial liabilities	2,33,357.70
	Other current liabilities
1	Withholding taxes (TDS) payable	496.40
2	Others	0.90
	Total of Other current liabilities	497.30
	Provisions, current	0.00
	Current tax liabilities (Net)	111.50
	Deferred government grants, Current	0.00
	Total current liabilities	2,33,966.50
3	Liabilities directly associated with assets in disposal group classified as held for sale	0.00
4	Regulatory deferral account credit balances and related deferred tax liability	0.00
	Total liabilities	20,92,565.00
	Total equity and Liabilities	31,60,072.30
	Disclosure of notes on assets and liabilities

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		01-01-2026	01-04-2025
Date of end of reporting period		31-03-2026	31-03-2026
Whether results are audited or unaudited		Unaudited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
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	01-01-2026	01-04-2025
B	Date of end of reporting period	31-03-2026	31-03-2026
C	Whether results are audited or unaudited	Unaudited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
	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	0.00	0.00
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	0.00	0.00
5	Total Other comprehensive income	0.00	0.00
	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		31-03-2026
C	Whether results are audited or unaudited		Audited
D	Nature of report standalone or consolidated		Standalone
Part I
1	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax		1,39,932.20
2	Adjustments for reconcile profit (loss)
	Adjustments for finance costs		1,56,116.30
	Adjustments for decrease (increase) in inventories		0.00
	Adjustments for decrease (increase) in trade receivables, current		0.00
	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		148.00
	Adjustments for other financial assets, non-current		135.70
	Adjustments for other financial assets, current		0.00
	Adjustments for other bank balances		0.00
	Adjustments for increase (decrease) in trade payables, current		1,647.20
	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		302.10
	Adjustments for depreciation and amortisation expense		223.30
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss		0.00
	Adjustments for provisions, current		0.00
	Adjustments for provisions, non-current		0.00
	Adjustments for other financial liabilities, current		0.00
	Adjustments for other financial liabilities, non-current		0.00
	Adjustments for unrealised foreign exchange losses gains		0.00
	Adjustments for dividend income		2,552.20
	Adjustments for interest income		3,09,469.10
	Adjustments for share-based payments		0.00
	Adjustments for fair value losses (gains)		(2,448.50)
	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)		0.00
	Other adjustments for non-cash items		14,026.50
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships		0.00
	Total adjustments for reconcile profit (loss)		(1,41,870.70)
	Net cash flows from (used in) operations		(1,938.50)
	Dividends received		0.00
	Interest paid		0.00
	Interest received		0.00
	Income taxes paid (refund)		30.60
	Other inflows (outflows) of cash		0.00
	Net cash flows from (used in) operating activities		(1,969.10)
3	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses		8,855.40
	Cash flows used in obtaining control of subsidiaries or other businesses		10,285.20
	Other cash receipts from sales of equity or debt instruments of other entities		12,864.30
	Other cash payments to acquire equity or debt instruments of other entities		15,261.90
	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		345.00
	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		5,22,188.00
	Cash receipts from repayment of advances and loans made to other parties		95,062.60
	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		2,552.20
	Interest received		2,46,034.60
	Income taxes paid (refund)		0.00
	Other inflows (outflows) of cash		86,370.20
	Net cash flows from (used in) investing activities	(96,340.80)
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		1,91,159.30
	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		0.00
	Proceeds from borrowings		6,96,000.00
	Repayments of borrowings		4,92,003.20
	Payments of lease liabilities		0.00
	Dividends paid		1,40,217.10
	Interest paid		1,54,579.50
	Income taxes paid (refund)		0.00
	Other inflows (outflows) of cash		(2,590.90)
	Net cash flows from (used in) financing activities		97,768.60
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes		(541.30)
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		(541.30)
	Cash and cash equivalents cash flow statement at beginning of period		2,712.10
	Cash and cash equivalents cash flow statement at end of period		2,170.80

Other inflows (outflows) of cash(operating activities)

Other inflows (outflows) of cash(Investing Activities)

Other inflows (outflows) of cash (Financing Activities)

Disclosure of notes on cash flow statement, indirect

Statement of Net Distributable Cash Flows (NDCF) - Trust

Amount in (Lakhs)


A	Name of Project	NA
B	Date of start of reporting period	01-01-2026
C	Date of end of reporting period	31-03-2026
Sr.	Particulars	Amount
	Cashflows from operating activities of the Trust	(814.30)
1	Add: Cash Flows received from SPV's / Investment entities which represent distributions of NDCF computed as per relevant framework
1	Dividend income from Subs - Investing Activities	70.50
2	Interest income on loans given to subsidiaries	69,157.00
3	Loans - Subsidiaries (Parent for Consol)	14,782.00
4	Upstream / (Downstream) up to Board Meeting	(2,585.50)
f	Sum of other Cash flows not included above
	Details of other Cash flows not included above
Upstream / (Downstream) up to Board Meeting

	Total (1)	81,424.00
2	Add: Treasury income / income from investing activities of the Trust
a	Interest income received from FD	538.10
b	Tax refund	0.00
c	Any other income in the nature of interest	20.10
d	Profit on sale of Mutual funds	1,040.40
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)	1,598.60
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	39,312.20
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	(50.00)
f	Agreement entered for PPP projects	0.00
g	Agreement entered for non-PPP projects	0.00
	Total (7)	(50.00)
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	311.60
	Net Distributable Cash Flow at Trust level	42,634.50
	Notes:

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		31-03-2026
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
Sr.	Particulars	Book Value	Fair Value
A	Total Assets	31,60,072.30	35,04,677.20
B	Total Liabilities	20,92,565.00	20,92,565.00
C	Net Assets (A - B)	10,67,507.30	14,12,112.20
D	Less: Non-Controlling Interest	0.00	0.00
E	Net Assets attributable to unitholders (C-D)	10,67,507.30	14,12,112.20
F	No. of Units	952564719	952564719
G	NAV per unit (E/F)	112.07	148.24
	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		31-03-2026
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Particulars	Amount
1	Total Comprehensive Income (As per the Statement of Profit and loss)	1,39,215.20
	Add/Less: Other Changes in Fair Value not recognized in Total Comprehensive Income
1	Other Changes in Fair Value not recognized in Total Comprehensive Income	19,173.50
	Total Other Changes in Fair Value not recognized in Total Comprehensive Income	19,173.50
	Total Return	1,58,388.70
	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]	21,28,858.70
B	Deferred Payments [Refer Notes 1 & 3]	1,746.50
C	Cash and Cash Equivalents [Refer Notes 1 & 3]	1,81,363.90
D	Aggregate Borrowings and Deferred Payments net of Cash and Cash Equivalents (A+B-C)	19,49,241.30
E	Value of REIT/InVIT assets [Refer Notes 3 & 4]	33,81,532.40
F	Net Borrowings Ratio (D/E)	0.58
	Disclosure of notes on net borrowings ratio

Statement of Changes in Unitholders Equity

Amount in (Lakhs)

Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		31-03-2026
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone

1	Balance at the beginning of the current reporting period	8,33,225.40
2	Changes in Unit Capital due to prior period errors	0.00
3	Restated balance at the beginning of the current reporting period	8,33,225.40
4	Changes in Unit Capital due to prior period errors	1,91,159.30
5	Balance at the end of the current reporting period	10,24,384.70
	Disclosure of notes on changes in unit capital	Textual Information(1)

Amount in (Lakhs)

Particulars

Year ended (dd-mm-yyyy)

Date of start of reporting period

01-04-2025

Date of end of reporting period

31-03-2026

Whether results are audited or unaudited

Audited

Nature of report standalone or consolidated

Standalone

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	Distribution- Repayment od unit capital	Total
		Share application money pending allotment	Equity component of compound financial instruments	Capital Total Reserve	Securities Premium	Other Reserves (specify nature)	Retained Earnings	Debt instruments through Other Comprehensive Income	Equity Instruments through Other Comprehensive Income	Effective portion of Cash Flow Hedges	Revaluation Surplus			Money received against share warrants	Distribution- Repayment od unit capital	Total
1	Balance at the beginning of the current reporting period						1,00,921.90								(56,891.10)	44,030.80
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						1,00,921.90								(56,891.10)	44,030.80
4	Total Comprehensive Income for the current year						1,39,215.20								(44,511.70)	94,703.50
5	Dividends						(95,611.70)								0.00	(95,611.70)
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						1,44,525.40								(1,01,402.80)	43,122.60
9	Details of any other change (If figures reported in No. 7)

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)	58,636.10	11,750.00	10,954.90	59,431.20
2	Non-Convertible Debentures (NCDs)	1,54,187.80	0.00	4,787.20	1,49,400.60
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)

Disclosures of Ratios

Amount in (Lakhs)

Sr. No	Particulars	Ratio	Remarks
Whether the REITS/INVITS have any outstanding borrowings?		Yes
1	Debt equity ratio	3.51	Ratio is in times
2	Debt service coverage ratio	1.97	Ratio is in times
3	Interest service coverage ratio	1.97	Ratio is in times
4	Asset cover available ratio	1.22	Ratio is in times
5	Total debts to total assets	0.72	Ratio is in times
6	Current ratio	0.78
7	EBITDA margin (i.e.: Earnings before interest tax depreciation and amortisation margin)	65.63
8	Net profit margin percent	8.37
9	Net operating income margin	8.37
10	Distribution per unit (In Rs.)	16
11	Net worth i.e.: Unitholders funds	6,07,249.90

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
1	Institutional Placement	08-12-2025	29-12-2025	19-01-2026	92024539	1,50,000.00	163	22-01-2026	Listed on BSE Limited and National Stock Exchange of India Limited pari-passu with existing units. Trading approval received with effect from January 27, 2026.

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
1	Gadag Transmission Limited	23-01-2025	Outright Purchase	10-03-2026	37,200.00	ReNew Transmission Ventures Private Limited and KNI India AS	No	38,120.00	NA

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	01-01-2026
B	Date of end of reporting period	31-03-2026
B	Details of Distribution made during the period, if applicable: (Yes/No)	Yes
Sr.	Particulars
1	Record Date	17-02-2026
2	Date of Board Meeting in which the distribution declared	12-02-2026
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	28,067.30	2.95
5	Out of the total amount of distribution declared, the amount in the form of dividend	70.50	0.01
6	Out of the total amount of distribution declared, including amount in the form of amortization of SPV level debt	9,661.90	1.01
7	Out of the total amount of distribution declared, the amount in form of other income	302.90	0.03
8	Due date of the payment of distribution	24-02-2026
9	Date by which payment of distribution is completed	23-02-2026

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos/SVPs		Patran Transmission Company Limited
	Category		SPVs
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		6,237.20
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Power Grid Corporation of India Limited	26.00	0.00
2	Focal Photovoltaic India Pvt. Ltd.	16.97	0.00
3	Focal Renewable Energy Two India Pvt. Ltd.	16.97	0.00
	Total Capital		6,237.20
2	Other Equity		1,643.60
3	Reserve & Surplus		(8,219.50)
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		(338.70)
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		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		20,004.60
	Total Net Debt		20,004.60
C	Total Capitalisation		19,665.90
Disclosure of notes for HoldCos and Directly held SPVs		Notes :

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos/SVPs		East-North Interconnection Company Limited
	Category		SPVs
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		105.00
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Power Grid Corporation of India Limited	26.00	0.00
2	Focal Photovoltaic India Pvt. Ltd.	16.97	0.00
3	Focal Renewable Energy Two India Pvt. Ltd.	16.97	0.00
	Total Capital		105.00
2	Other Equity		14,896.00
3	Reserve & Surplus		(26,564.80)
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		(11,563.80)
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		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		75,437.30
	Total Net Debt		75,437.30
C	Total Capitalisation		63,873.50
Disclosure of notes for HoldCos and Directly held SPVs		Notes :

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos/SVPs		Gurgaon Palwal Transmission Limited
	Category		SPVs
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		114.20
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Power Grid Corporation of India Limited	26.00	0.00
2	Focal Photovoltaic India Pvt. Ltd.	16.97	0.00
3	Focal Renewable Energy Two India Pvt. Ltd.	16.97	0.00
	Total Capital		114.20
2	Other Equity		7,688.10
3	Reserve & Surplus		(26,854.30)
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		(19,052.00)
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		0.00
5	Interest Accrued and due		0.00
6	Interest Accrued but not due		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		1,00,206.80
	Total Net Debt		1,00,206.80
C	Total Capitalisation		81,154.80
Disclosure of notes for HoldCos and Directly held SPVs		Notes :

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos/SVPs		Jhajjar KT Transco Private Limited
	Category		SPVs
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		2,265.70
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Power Grid Corporation of India Limited	26.00	0.00
2	Focal Photovoltaic India Pvt. Ltd.	16.97	0.00
3	Focal Renewable Energy Two India Pvt. Ltd.	16.97	0.00
	Total Capital		2,265.70
2	Other Equity		5,414.30
3	Reserve & Surplus		(814.80)
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		6,865.20
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		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		12,031.80
	Total Net Debt		12,031.80
C	Total Capitalisation		18,897.00
Disclosure of notes for HoldCos and Directly held SPVs		Notes :

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos/SVPs		Parbati Koldam Transmission Company Limited
	Category		SPVs
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		20,189.90
(2)	held by Other shareholders		7,093.80
	Name of other shareholder	% of Holiding
1	Power Grid Corporation of India Limited	26.00	7,093.80
2	Focal Photovoltaic India Pvt. Ltd.	16.97	0.00
3	Focal Renewable Energy Two India Pvt. Ltd.	16.97	0.00
	Total Capital		27,283.70
2	Other Equity		0.00
3	Reserve & Surplus		13,533.30
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		40,817.00
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		0.00
5	Interest Accrued and due		0.00
6	Interest Accrued but not due		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		12,337.40
	Total Net Debt		12,337.40
C	Total Capitalisation		53,154.40
Disclosure of notes for HoldCos and Directly held SPVs		Notes :

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos/SVPs		NER II Transmission Limited
	Category		SPVs
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		232.20
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Power Grid Corporation of India Limited	26.00	0.00
2	Focal Photovoltaic India Pvt. Ltd.	16.97	0.00
3	Focal Renewable Energy Two India Pvt. Ltd.	16.97	0.00
	Total Capital		232.20
2	Other Equity		33,221.10
3	Reserve & Surplus		(43,382.90)
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		(9,929.60)
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		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		2,75,857.30
	Total Net Debt		2,75,857.30
C	Total Capitalisation		2,65,927.70
Disclosure of notes for HoldCos and Directly held SPVs		Notes :

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos/SVPs		IndiGrid Solar-I (AP) Private Limited (ISPL1)
	Category		SPVs
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		1,200.00
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Power Grid Corporation of India Limited	26.00	0.00
2	Focal Photovoltaic India Pvt. Ltd.	16.97	0.00
3	Focal Renewable Energy Two India Pvt. Ltd.	16.97	0.00
	Total Capital		1,200.00
2	Other Equity		0.00
3	Reserve & Surplus		(18,664.40)
4	Instruments entirely equity in nature		5,839.60
	Total Shareholders Funds		(11,624.80)
B	Borrowings
1	Long Term Borrowings		2,271.20
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		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		27,719.20
	Total Net Debt		29,990.40
C	Total Capitalisation		18,365.60
Disclosure of notes for HoldCos and Directly held SPVs		Notes :

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos/SVPs		IndiGrid Solar-II (AP) Private Limited (ISPL2)
	Category		SPVs
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		1,200.00
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Power Grid Corporation of India Limited	26.00	0.00
2	Focal Photovoltaic India Pvt. Ltd.	16.97	0.00
3	Focal Renewable Energy Two India Pvt. Ltd.	16.97	0.00
	Total Capital		1,200.00
2	Other Equity		0.00
3	Reserve & Surplus		(18,843.30)
4	Instruments entirely equity in nature		5,834.40
	Total Shareholders Funds		(11,808.90)
B	Borrowings
1	Long Term Borrowings		2,253.60
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		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		28,570.70
	Total Net Debt		30,824.30
C	Total Capitalisation		19,015.40
Disclosure of notes for HoldCos and Directly held SPVs		Notes :

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos/SVPs		Raichur Sholapur Transmission Company Private Limited
	Category		SPVs
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		8,000.00
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Power Grid Corporation of India Limited	26.00	0.00
2	Focal Photovoltaic India Pvt. Ltd.	16.97	0.00
3	Focal Renewable Energy Two India Pvt. Ltd.	16.97	0.00
	Total Capital		8,000.00
2	Other Equity		0.00
3	Reserve & Surplus		(12,951.40)
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		(4,951.40)
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		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		20,776.10
	Total Net Debt		20,776.10
C	Total Capitalisation		15,824.70
Disclosure of notes for HoldCos and Directly held SPVs		Notes :

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos/SVPs		Khargone Transmission Limited
	Category		SPVs
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		156.00
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Power Grid Corporation of India Limited	26.00	0.00
2	Focal Photovoltaic India Pvt. Ltd.	16.97	0.00
3	Focal Renewable Energy Two India Pvt. Ltd.	16.97	0.00
	Total Capital		156.00
2	Other Equity		7,399.00
3	Reserve & Surplus		(25,502.90)
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		(17,947.90)
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		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		1,52,972.70
	Total Net Debt		1,52,972.70
C	Total Capitalisation		1,35,024.80
Disclosure of notes for HoldCos and Directly held SPVs		Notes :

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos/SVPs		IndiGrid Limited
	Category		Holdcos
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		1,767.30
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Power Grid Corporation of India Limited	26.00	0.00
2	Focal Photovoltaic India Pvt. Ltd.	16.97	0.00
3	Focal Renewable Energy Two India Pvt. Ltd.	16.97	0.00
	Total Capital		1,767.30
2	Other Equity		11,284.60
3	Reserve & Surplus		(1,03,972.90)
4	Instruments entirely equity in nature		80,746.20
	Total Shareholders Funds		(10,174.80)
B	Borrowings
1	Long Term Borrowings		38,476.80
2	Current Maturities of Long Term Borrowings		0.00
3	Short term borrowings		0.00
4	Deferred Payment Liability		3,308.90
5	Interest Accrued and due		0.00
6	Interest Accrued but not due		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		19,676.00
	Total Net Debt		61,461.70
C	Total Capitalisation		51,286.90
Disclosure of notes for HoldCos and Directly held SPVs		Notes :

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos/SVPs		IndiGrid 1 Limited
	Category		Holdcos
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		9,616.80
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Power Grid Corporation of India Limited	26.00	0.00
2	Focal Photovoltaic India Pvt. Ltd.	16.97	0.00
3	Focal Renewable Energy Two India Pvt. Ltd.	16.97	0.00
	Total Capital		9,616.80
2	Other Equity		19,740.60
3	Reserve & Surplus		(4,776.90)
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		24,580.50
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		0.00
5	Interest Accrued and due		0.00
6	Interest Accrued but not due		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		1,525.50
	Total Net Debt		1,525.50
C	Total Capitalisation		26,106.00
Disclosure of notes for HoldCos and Directly held SPVs		Notes :

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos/SVPs		IndiGrid 2 Limited
	Category		Holdcos
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		13,462.30
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Power Grid Corporation of India Limited	26.00	0.00
2	Focal Photovoltaic India Pvt. Ltd.	16.97	0.00
3	Focal Renewable Energy Two India Pvt. Ltd.	16.97	0.00
	Total Capital		13,462.30
2	Other Equity		98,034.10
3	Reserve & Surplus		(17,653.70)
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		93,842.70
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		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		48,514.30
	Total Net Debt		48,514.30
C	Total Capitalisation		1,42,357.00
Disclosure of notes for HoldCos and Directly held SPVs		Notes :

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos/SVPs		Universal Saur Urja Private Limited
	Category		Holdcos
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		1,673.40
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Power Grid Corporation of India Limited	26.00	0.00
2	Focal Photovoltaic India Pvt. Ltd.	16.97	0.00
3	Focal Renewable Energy Two India Pvt. Ltd.	16.97	0.00
	Total Capital		1,673.40
2	Other Equity		5,017.20
3	Reserve & Surplus		1,436.90
4	Instruments entirely equity in nature		1,145.00
	Total Shareholders Funds		9,272.50
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		0.00
5	Interest Accrued and due		0.00
6	Interest Accrued but not due		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		16,236.40
	Total Net Debt		16,236.40
C	Total Capitalisation		25,508.90
Disclosure of notes for HoldCos and Directly held SPVs		Notes :

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos/SVPs		Terralight Solar Energy Tinwari Private Limited
	Category		SPVs
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		1,855.50
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Power Grid Corporation of India Limited	26.00	0.00
2	Focal Photovoltaic India Pvt. Ltd.	16.97	0.00
3	Focal Renewable Energy Two India Pvt. Ltd.	16.97	0.00
	Total Capital		1,855.50
2	Other Equity		611.40
3	Reserve & Surplus		887.80
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		3,354.70
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		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		0.00
	Total Net Debt		0.00
C	Total Capitalisation		3,354.70
Disclosure of notes for HoldCos and Directly held SPVs		Notes :

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos/SVPs		Terralight Solar Energy Patlasi Private Limited
	Category		SPVs
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		196.10
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Power Grid Corporation of India Limited	26.00	0.00
2	Focal Photovoltaic India Pvt. Ltd.	16.97	0.00
3	Focal Renewable Energy Two India Pvt. Ltd.	16.97	0.00
	Total Capital		196.10
2	Other Equity		0.00
3	Reserve & Surplus		(6,197.10)
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		(6,001.00)
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		0.00
5	Interest Accrued and due		0.00
6	Interest Accrued but not due		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		11,546.40
	Total Net Debt		11,546.40
C	Total Capitalisation		5,545.40
Disclosure of notes for HoldCos and Directly held SPVs		Notes :

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos/SVPs		Terralight Solar Energy Sitamau Ss Private Limited
	Category		SPVs
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		76.20
(2)	held by Other shareholders		39.20
	Name of other shareholder	% of Holiding
1	Power Grid Corporation of India Limited	26.00	0.00
2	Focal Photovoltaic India Pvt. Ltd.	16.97	19.60
3	Focal Renewable Energy Two India Pvt. Ltd.	16.97	19.60
	Total Capital		115.40
2	Other Equity		1,601.40
3	Reserve & Surplus		(982.80)
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		734.00
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		0.00
5	Interest Accrued and due		0.00
6	Interest Accrued but not due		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		0.00
	Total Net Debt		0.00
C	Total Capitalisation		734.00
Disclosure of notes for HoldCos and Directly held SPVs		Notes :

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos/SVPs		Renew Solar Aaya Private Limited
	Category		SPVs
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		3,800.00
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Power Grid Corporation of India Limited	26.00	0.00
2	Focal Photovoltaic India Pvt. Ltd.	16.97	0.00
3	Focal Renewable Energy Two India Pvt. Ltd.	16.97	0.00
	Total Capital		3,800.00
2	Other Equity		0.00
3	Reserve & Surplus		(11,919.40)
4	Instruments entirely equity in nature		1,100.00
	Total Shareholders Funds		(7,019.40)
B	Borrowings
1	Long Term Borrowings		(1.10)
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		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		1,39,631.30
	Total Net Debt		1,39,630.20
C	Total Capitalisation		1,32,610.80
Disclosure of notes for HoldCos and Directly held SPVs		Notes :

(B)For SVPs held through HoldCos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos		Indigrid Limited
	Name of SVPs		Bhopal Dhule Transmission Company Limited
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		60.00
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Amperehour Solar Technology Private Limited	0.01	0.00
	Total Capital		60.00
2	Other Equity		21,166.40
3	Reserve & Surplus		(69,118.50)
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		(47,892.10)
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		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		1,69,055.90
	Total Net Debt		1,69,055.90
C	Total Capitalisation		1,21,163.80
Disclosure of notes for SVPs held through HoldCos		Notes :

(B)For SVPs held through HoldCos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos		Indigrid Limited
	Name of SVPs		Jabalpur Transmission Company Limited
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		55.00
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Amperehour Solar Technology Private Limited	0.01	0.00
	Total Capital		55.00
2	Other Equity		14,901.90
3	Reserve & Surplus		(1,41,765.40)
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		(1,26,808.50)
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		0.00
5	Interest Accrued and due		0.00
6	Interest Accrued but not due		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		1,89,519.60
	Total Net Debt		1,89,519.60
C	Total Capitalisation		62,711.10
Disclosure of notes for SVPs held through HoldCos		Notes :

(B)For SVPs held through HoldCos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos		Indigrid Limited
	Name of SVPs		Maheshwaram Transmission Limited
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		47.00
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Amperehour Solar Technology Private Limited	0.01	0.00
	Total Capital		47.00
2	Other Equity		2,058.00
3	Reserve & Surplus		(12,453.20)
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		(10,348.20)
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		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		39,438.10
	Total Net Debt		39,438.10
C	Total Capitalisation		29,089.90
Disclosure of notes for SVPs held through HoldCos		Notes :

(B)For SVPs held through HoldCos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos		Indigrid Limited
	Name of SVPs		RAPP Transmission Company Limited
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		477.10
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Amperehour Solar Technology Private Limited	0.01	0.00
	Total Capital		477.10
2	Other Equity		2,352.00
3	Reserve & Surplus		1,357.90
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		4,187.00
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		0.00
5	Interest Accrued and due		0.00
6	Interest Accrued but not due		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		15,078.80
	Total Net Debt		15,078.80
C	Total Capitalisation		19,265.80
Disclosure of notes for SVPs held through HoldCos		Notes :

(B)For SVPs held through HoldCos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos		Indigrid Limited
	Name of SVPs		Purulia & Kharagpur Transmission Company Limited
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		675.40
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Amperehour Solar Technology Private Limited	0.01	0.00
	Total Capital		675.40
2	Other Equity		3,920.00
3	Reserve & Surplus		1,236.70
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		5,832.10
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		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		27,045.40
	Total Net Debt		27,045.40
C	Total Capitalisation		32,877.50
Disclosure of notes for SVPs held through HoldCos		Notes :

(B)For SVPs held through HoldCos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos		Indigrid 1 Limited
	Name of SVPs		NRSS XXIX Transmission Limited
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		3,351.90
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Amperehour Solar Technology Private Limited	0.01	0.00
	Total Capital		3,351.90
2	Other Equity		18,288.80
3	Reserve & Surplus		26,343.00
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		47,983.70
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		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		1,99,855.70
	Total Net Debt		1,99,855.70
C	Total Capitalisation		2,47,839.40
Disclosure of notes for SVPs held through HoldCos		Notes :

(B)For SVPs held through HoldCos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos		Indigrid 1 Limited
	Name of SVPs		Kallam Transmission Limited
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		4,502.40
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Amperehour Solar Technology Private Limited	0.01	0.00
	Total Capital		4,502.40
2	Other Equity		2,175.60
3	Reserve & Surplus		(3,875.70)
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		2,802.30
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		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		35,722.00
	Total Net Debt		35,722.00
C	Total Capitalisation		38,524.30
Disclosure of notes for SVPs held through HoldCos		Notes :

(B)For SVPs held through HoldCos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos		Indigrid 2 Limited
	Name of SVPs		Kallam Transco Private Limited
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		33.90
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Amperehour Solar Technology Private Limited	0.01	0.00
	Total Capital		33.90
2	Other Equity		326.70
3	Reserve & Surplus		410.30
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		770.90
B	Borrowings
1	Long Term Borrowings		0.00
2	Current Maturities of Long Term Borrowings		2,317.10
3	Short term borrowings		0.00
4	Deferred Payment Liability		0.00
5	Interest Accrued and due		114.30
6	Interest Accrued but not due		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		11,355.90
	Total Net Debt		13,787.30
C	Total Capitalisation		14,558.20
Disclosure of notes for SVPs held through HoldCos		Notes :

(B)For SVPs held through HoldCos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos		Indigrid 2 Limited
	Name of SVPs		Odisha Generation Phase-II Transmission Limited
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		140.40
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Amperehour Solar Technology Private Limited	0.01	0.00
	Total Capital		140.40
2	Other Equity		13,309.70
3	Reserve & Surplus		(26,312.40)
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		(12,862.30)
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		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		1,09,012.40
	Total Net Debt		1,09,012.40
C	Total Capitalisation		96,150.10
Disclosure of notes for SVPs held through HoldCos		Notes :

(B)For SVPs held through HoldCos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos		Indigrid 2 Limited
	Name of SVPs		Kilokari BESS Private Limited
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		1,142.60
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Amperehour Solar Technology Private Limited	0.01	0.00
	Total Capital		1,142.60
2	Other Equity		0.00
3	Reserve & Surplus		220.30
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		1,362.90
B	Borrowings
1	Long Term Borrowings		5,248.60
2	Current Maturities of Long Term Borrowings		177.70
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		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		2,319.70
	Total Net Debt		7,746.00
C	Total Capitalisation		9,108.90
Disclosure of notes for SVPs held through HoldCos		Notes :

(B)For SVPs held through HoldCos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos		Indigrid 2 Limited
	Name of SVPs		TN Solar Power Energy Private Limited
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		4,350.00
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Amperehour Solar Technology Private Limited	0.01	0.00
	Total Capital		4,350.00
2	Other Equity		0.00
3	Reserve & Surplus		(6,465.50)
4	Instruments entirely equity in nature		1,912.00
	Total Shareholders Funds		(203.50)
B	Borrowings
1	Long Term Borrowings		0.10
2	Current Maturities of Long Term Borrowings		88.20
3	Short term borrowings		0.00
4	Deferred Payment Liability		0.00
5	Interest Accrued and due		0.30
6	Interest Accrued but not due		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		7,889.70
	Total Net Debt		7,978.30
C	Total Capitalisation		7,774.80
Disclosure of notes for SVPs held through HoldCos		Notes :

(B)For SVPs held through HoldCos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos		Indigrid 2 Limited
	Name of SVPs		Universal Mine Developers And Service Providers Private Limited
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		4,690.10
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Amperehour Solar Technology Private Limited	0.01	0.00
	Total Capital		4,690.10
2	Other Equity		0.00
3	Reserve & Surplus		(7,820.40)
4	Instruments entirely equity in nature		2,010.00
	Total Shareholders Funds		(1,120.30)
B	Borrowings
1	Long Term Borrowings		0.10
2	Current Maturities of Long Term Borrowings		94.80
3	Short term borrowings		0.00
4	Deferred Payment Liability		0.00
5	Interest Accrued and due		0.30
6	Interest Accrued but not due		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		9,724.50
	Total Net Debt		9,819.70
C	Total Capitalisation		8,699.40
Disclosure of notes for SVPs held through HoldCos		Notes :

(B)For SVPs held through HoldCos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos		Indigrid 2 Limited
	Name of SVPs		Terralight Kanji Solar Private Limited
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		4,050.10
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Amperehour Solar Technology Private Limited	0.01	0.00
	Total Capital		4,050.10
2	Other Equity		0.00
3	Reserve & Surplus		(11,199.30)
4	Instruments entirely equity in nature		7.00
	Total Shareholders Funds		(7,142.20)
B	Borrowings
1	Long Term Borrowings		0.10
2	Current Maturities of Long Term Borrowings		141.80
3	Short term borrowings		0.00
4	Deferred Payment Liability		0.00
5	Interest Accrued and due		0.20
6	Interest Accrued but not due		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		23,176.90
	Total Net Debt		23,319.00
C	Total Capitalisation		16,176.80
Disclosure of notes for SVPs held through HoldCos		Notes :

(B)For SVPs held through HoldCos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos		Indigrid 2 Limited
	Name of SVPs		Terralight Rajapalayam Solar Private Limited
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		11.00
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Amperehour Solar Technology Private Limited	0.01	0.00
	Total Capital		11.00
2	Other Equity		0.00
3	Reserve & Surplus		(3,643.70)
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		(3,632.70)
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		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		14,084.90
	Total Net Debt		14,084.90
C	Total Capitalisation		10,452.20
Disclosure of notes for SVPs held through HoldCos		Notes :

(B)For SVPs held through HoldCos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos		Indigrid 2 Limited
	Name of SVPs		Solar Edge Power And Energy Private Limited
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		14,900.00
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Amperehour Solar Technology Private Limited	0.01	0.00
	Total Capital		14,900.00
2	Other Equity		0.00
3	Reserve & Surplus		(46,183.80)
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		(31,283.80)
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		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		69,977.70
	Total Net Debt		69,977.70
C	Total Capitalisation		38,693.90
Disclosure of notes for SVPs held through HoldCos		Notes :

(B)For SVPs held through HoldCos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos		Indigrid 2 Limited
	Name of SVPs		Terralight Solar Energy Charanka Private Limited
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		9,832.30
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Amperehour Solar Technology Private Limited	0.01	0.00
	Total Capital		9,832.30
2	Other Equity		466.00
3	Reserve & Surplus		(5,119.30)
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		5,179.00
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		0.00
5	Interest Accrued and due		0.00
6	Interest Accrued but not due		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		0.00
	Total Net Debt		0.00
C	Total Capitalisation		5,179.00
Disclosure of notes for SVPs held through HoldCos		Notes :

(B)For SVPs held through HoldCos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos		Indigrid 2 Limited
	Name of SVPs		Terralight Solar Energy Nangla Private Limited
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		184.10
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Amperehour Solar Technology Private Limited	0.01	0.00
	Total Capital		184.10
2	Other Equity		99.60
3	Reserve & Surplus		(2,024.00)
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		(1,740.30)
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		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		3,347.40
	Total Net Debt		3,347.40
C	Total Capitalisation		1,607.10
Disclosure of notes for SVPs held through HoldCos		Notes :

(B)For SVPs held through HoldCos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos		Indigrid 2 Limited
	Name of SVPs		Globus Steel And Power Private Limited
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		1.00
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Amperehour Solar Technology Private Limited	0.01	0.00
	Total Capital		1.00
2	Other Equity		0.00
3	Reserve & Surplus		(7,575.20)
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		(7,574.20)
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		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		14,684.50
	Total Net Debt		14,684.50
C	Total Capitalisation		7,110.30
Disclosure of notes for SVPs held through HoldCos		Notes :

(B)For SVPs held through HoldCos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos		Indigrid 2 Limited
	Name of SVPs		Terralight Solar Energy Gadna Private Limited
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		4.40
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Amperehour Solar Technology Private Limited	0.01	0.00
	Total Capital		4.40
2	Other Equity		1,685.60
3	Reserve & Surplus		26.20
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		1,716.20
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		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		130.60
	Total Net Debt		130.60
C	Total Capitalisation		1,846.80
Disclosure of notes for SVPs held through HoldCos		Notes :

(B)For SVPs held through HoldCos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos		Indigrid 2 Limited
	Name of SVPs		Godawari Green Energy Private Limited
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		2,524.70
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Amperehour Solar Technology Private Limited	0.01	0.00
	Total Capital		2,524.70
2	Other Equity		22,677.30
3	Reserve & Surplus		(544.40)
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		24,657.60
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		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		19,221.60
	Total Net Debt		19,221.60
C	Total Capitalisation		43,879.20
Disclosure of notes for SVPs held through HoldCos		Notes :

(B)For SVPs held through HoldCos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos		Indigrid 2 Limited
	Name of SVPs		ReNew Solar Urja Private Limited
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		920.00
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Amperehour Solar Technology Private Limited	0.01	0.00
	Total Capital		920.00
2	Other Equity		17,480.00
3	Reserve & Surplus		3,016.70
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		21,416.70
B	Borrowings
1	Long Term Borrowings		1,058.80
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		193.00
6	Interest Accrued but not due		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		1,09,420.90
	Total Net Debt		1,10,672.70
C	Total Capitalisation		1,32,089.40
Disclosure of notes for SVPs held through HoldCos		Notes :

(B)For SVPs held through HoldCos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos		Indigrid 2 Limited
	Name of SVPs		Dhule Power Transmission Limited
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		164.10
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Amperehour Solar Technology Private Limited	0.01	0.00
	Total Capital		164.10
2	Other Equity		1,785.30
3	Reserve & Surplus		2,263.80
4	Instruments entirely equity in nature		254.60
	Total Shareholders Funds		4,467.80
B	Borrowings
1	Long Term Borrowings		0.00
2	Current Maturities of Long Term Borrowings		8,823.30
3	Short term borrowings		0.00
4	Deferred Payment Liability		0.00
5	Interest Accrued and due		953.30
6	Interest Accrued but not due		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		2,567.20
	Total Net Debt		12,343.80
C	Total Capitalisation		16,811.60
Disclosure of notes for SVPs held through HoldCos		Notes :

(B)For SVPs held through HoldCos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos		Indigrid 2 Limited
	Name of SVPs		Ishanagar Power Transmission Limited
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		224.70
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Amperehour Solar Technology Private Limited	0.01	0.00
	Total Capital		224.70
2	Other Equity		2,557.30
3	Reserve & Surplus		3,052.00
4	Instruments entirely equity in nature		322.90
	Total Shareholders Funds		6,156.90
B	Borrowings
1	Long Term Borrowings		0.00
2	Current Maturities of Long Term Borrowings		11,655.20
3	Short term borrowings		0.00
4	Deferred Payment Liability		0.00
5	Interest Accrued and due		1,323.80
6	Interest Accrued but not due		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		1,726.20
	Total Net Debt		14,705.20
C	Total Capitalisation		20,862.10
Disclosure of notes for SVPs held through HoldCos		Notes :

(B)For SVPs held through HoldCos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos		Indigrid 2 Limited
	Name of SVPs		Rajasthan BESS Private Limited
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		1.00
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Amperehour Solar Technology Private Limited	0.01	0.00
	Total Capital		1.00
2	Other Equity		0.00
3	Reserve & Surplus		850.20
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		851.20
B	Borrowings
1	Long Term Borrowings		0.00
2	Current Maturities of Long Term Borrowings		5,995.90
3	Short term borrowings		0.00
4	Deferred Payment Liability		0.00
5	Interest Accrued and due		307.40
6	Interest Accrued but not due		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		31,845.10
	Total Net Debt		38,148.40
C	Total Capitalisation		38,999.60
Disclosure of notes for SVPs held through HoldCos		Notes :

(B)For SVPs held through HoldCos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos		Indigrid 2 Limited
	Name of SVPs		Ratle Kiru Power Transmission Limited
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		5.00
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Amperehour Solar Technology Private Limited	0.01	0.00
	Total Capital		5.00
2	Other Equity		0.00
3	Reserve & Surplus		388.60
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		393.60
B	Borrowings
1	Long Term Borrowings		10,886.60
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		2,230.20
6	Interest Accrued but not due		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		29,083.50
	Total Net Debt		42,200.30
C	Total Capitalisation		42,593.90
Disclosure of notes for SVPs held through HoldCos		Notes :

(B)For SVPs held through HoldCos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos		Indigrid 2 Limited
	Name of SVPs		Gujarat BESS Private Limited
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		1.00
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Amperehour Solar Technology Private Limited	0.01	0.00
	Total Capital		1.00
2	Other Equity		0.00
3	Reserve & Surplus		(454.30)
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		(453.30)
B	Borrowings
1	Long Term Borrowings		801.60
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		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		51,790.80
	Total Net Debt		52,592.40
C	Total Capitalisation		52,139.10
Disclosure of notes for SVPs held through HoldCos		Notes :

(B)For SVPs held through HoldCos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos		Indigrid 2 Limited
	Name of SVPs		Koppal- Narendra Transmission Limited
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		353.20
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Amperehour Solar Technology Private Limited	0.01	0.00
	Total Capital		353.20
2	Other Equity		4,768.20
3	Reserve & Surplus		843.20
4	Instruments entirely equity in nature		500.00
	Total Shareholders Funds		6,464.60
B	Borrowings
1	Long Term Borrowings		11,608.90
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		1,940.20
6	Interest Accrued but not due		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		60,942.70
	Total Net Debt		74,491.80
C	Total Capitalisation		80,956.40
Disclosure of notes for SVPs held through HoldCos		Notes :

(B)For SVPs held through HoldCos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos		Indigrid 2 Limited
	Name of SVPs		Gadag Transmission Limited
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		19.60
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Amperehour Solar Technology Private Limited	0.01	0.00
	Total Capital		19.60
2	Other Equity		2,795.40
3	Reserve & Surplus		605.40
4	Instruments entirely equity in nature		2,216.10
	Total Shareholders Funds		5,636.50
B	Borrowings
1	Long Term Borrowings		7,144.30
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		978.00
6	Interest Accrued but not due		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		32,622.10
	Total Net Debt		40,744.40
C	Total Capitalisation		46,380.90
Disclosure of notes for SVPs held through HoldCos		Notes :

(B)For SVPs held through HoldCos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos		Indigrid 2 Limited
	Name of SVPs		Enerica Infra 4 Private Limited
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		0.10
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Amperehour Solar Technology Private Limited	0.01	0.00
	Total Capital		0.10
2	Other Equity		0.00
3	Reserve & Surplus		14.00
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		14.10
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		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		0.00
	Total Net Debt		0.00
C	Total Capitalisation		14.10
Disclosure of notes for SVPs held through HoldCos		Notes :

(B)For SVPs held through HoldCos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos		Universal Saur Urja Private Limited
	Name of SVPs		PLG Photovoltaic Private Limited
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		4,123.70
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Amperehour Solar Technology Private Limited	0.01	0.00
	Total Capital		4,123.70
2	Other Equity		6,676.30
3	Reserve & Surplus		(18,132.90)
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		(7,332.90)
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		0.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		785.70
	Total Net Debt		785.70
C	Total Capitalisation		(6,547.20)
Disclosure of notes for SVPs held through HoldCos		Notes :

Details of Impact of Audit Qualification

Whether results are audited or unaudited	Audited
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	S R B C & Co LLP	Yes	28-02-2029

Financial Results - REITs or InvITs

General information about REITs or InvITs

Financial Results Ind-AS

Amount in (Lakhs)

Statement of Asset and Liabilities

Amount in (Lakhs)

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

Amount in (Lakhs)

Other Comprehensive Income

Amount in (Lakhs)

Cash flow statement, indirect

Amount in (Lakhs)

Statement of Net Distributable Cash Flows (NDCF) - Trust

Amount in (Lakhs)

Statement of Net Assets at Fair Value (NAV)

Amount in (Lakhs)

Statement of Total Returns at Fair Value

Amount in (Lakhs)

Statement of Net Borrowings Ratio

Amount in (Lakhs)

Statement of Changes in Unitholders Equity

Amount in (Lakhs)

Amount in (Lakhs)

B(i). Other Equity

Details of Funds raised through Debt - Consolidated basis

Amount in (Lakhs)

Details of Borrowing / Debt (Raised during the period)

Disclosures of Ratios

Amount in (Lakhs)

Details of Capital raised during the period

Amount in (Lakhs)

Text Block

Details of Assets acquired during the reporting period

Amount in (Lakhs)

Text Block

Details of Assets disposed off during the reporting period

Amount in (Lakhs)

Text Block

Details of Distributions made during each quarter of the Financial Year

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

(B)For SVPs held through HoldCos

Amount in (Lakhs)

(B)For SVPs held through HoldCos

Amount in (Lakhs)

(B)For SVPs held through HoldCos