Financial Results - REITs or InvITs
General information about REITs or InvITs
| Scrip Code |
543290 |
| NSE Symbol |
PGINVIT |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE0GGX23010 |
| Name of Entity |
POWERGRID Infrastructure Investment 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 |
15-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
12-05-2026 |
| Description of presentation currency |
INR |
| Level of rounding |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Fourth 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 |
Audited |
| Segment Reporting |
Single segment |
| Description of single segment |
Infrastructure Investment Trust |
| Start date and time of board meeting |
15-05-2026 13:30:00 |
| End date and time of board meeting |
15-05-2026 15:20:00 |
| 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 |
Not applicable |
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 |
Consolidated |
Consolidated |
| 1 |
Income |
| (a) |
Revenue from operations |
31,139.00 |
1,25,802.80 |
| (b) |
Other income |
| 1 |
Other Income |
859.20 |
3,861.80 |
| 2 |
NA |
0.00 |
0.00 |
| 3 |
NA |
0.00 |
0.00 |
| 4 |
NA |
0.00 |
0.00 |
| 5 |
NA |
0.00 |
0.00 |
| 6 |
NA |
0.00 |
0.00 |
| 7 |
NA |
0.00 |
0.00 |
| 8 |
NA |
0.00 |
0.00 |
| 9 |
NA |
0.00 |
0.00 |
| 10 |
NA |
0.00 |
0.00 |
|
Total other income |
859.20 |
3,861.80 |
|
Total income |
31,998.20 |
1,29,664.60 |
| 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 |
28.40 |
119.30 |
| (e) |
Finance costs |
1,750.80 |
7,417.70 |
| (f) |
Depreciation, depletion and amortisation expense
|
7,816.90 |
31,696.20 |
| (g) |
Other Expenses |
| 1 |
Valuation expense |
0.00 |
4.60 |
| 2 |
Statutory Auditor fees and other service |
6.10 |
8.80 |
| 3 |
Insurance expense |
430.60 |
1,897.00 |
| 4 |
Project manager fees |
123.20 |
499.30 |
| 5 |
Investment manager fees |
292.40 |
1,132.30 |
| 6 |
Trustee fee |
0.00 |
3.50 |
| 7 |
Repairs and maintenance of Transmission assets |
817.20 |
3,373.20 |
| 8 |
Reversal of Impairment |
(916.70) |
(12,164.00) |
| 9 |
Other Expenses |
965.80 |
1,665.80 |
| 10 |
NA |
0.00 |
0.00 |
|
Total other expenses |
1,718.60 |
(3,579.50) |
|
Total expenses |
11,314.70 |
35,653.70 |
| 3 |
Total profit/(loss) before exceptional items and tax |
20,683.50 |
94,010.90 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit/(loss) before tax |
20,683.50 |
94,010.90 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
475.80 |
1,885.50 |
| 8 |
Deferred tax |
(4,188.20) |
938.60 |
| 9 |
Total tax expenses |
(3,712.40) |
2,824.10 |
| 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 |
24,395.90 |
91,186.80 |
| 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 |
24,395.90 |
91,186.80 |
| 17 |
Other comprehensive income net of taxes |
0.00 |
0.00 |
| 18 |
Total Comprehensive Income for the period |
24,395.90 |
91,186.80 |
| 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 |
9,09,999.20 |
9,09,999.20 |
| 22 |
Earnings per unit |
|
| i |
Earnings per unit capital for continuing operations |
|
|
Basic earnings (loss) per unit from continuing operations |
2.68 |
10.02 |
|
Diluted earnings (loss) per unit from continuing operations |
2.68 |
10.02 |
| 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 |
2.68 |
10.02 |
|
Diluted earnings (loss) per unit from continuing and discontinued operations |
2.68 |
10.02 |
| 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 |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
8,64,227.20 |
|
Capital work-in-progress |
1,627.40 |
|
Investment property |
0.00 |
|
Goodwill |
0.00 |
|
Other intangible assets |
40,521.10 |
|
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 |
|
| 1 |
Receivables - Central Transmission utility India Limited |
1,606.60 |
| 2 |
NA |
0.00 |
| 3 |
NA |
0.00 |
| 4 |
NA |
0.00 |
| 5 |
NA |
0.00 |
|
Total of Other non-current financial assets |
1,606.60 |
|
Total non-current financial assets |
1,606.60 |
|
Deferred tax assets (net) |
0.00 |
|
Other non-current assets |
|
| 1 |
Security deposits |
33.80 |
| 2 |
Advance Tax and Tax Deducted at Source net of tax |
3,510.10 |
| 3 |
NA |
0.00 |
| 4 |
NA |
0.00 |
| 5 |
NA |
0.00 |
|
Total of Other non-current assets |
3,543.90 |
|
Total non-current assets |
9,11,526.20 |
| 2 |
Current assets |
|
|
Inventories |
3,091.80 |
|
Current financial asset |
|
|
Current investments |
0.00 |
|
Trade receivables, current |
18,755.40 |
|
Cash and cash equivalents |
44,075.60 |
|
Bank balance other than cash and cash equivalents |
21,300.90 |
|
Loans, current |
0.00 |
|
Other current financial assets |
|
| 1 |
Interest accrued on Term Deposits |
500.90 |
| 2 |
Others |
100.20 |
| 3 |
NA |
0.00 |
| 4 |
NA |
0.00 |
| 5 |
NA |
0.00 |
|
Total of Other current financial assets |
601.10 |
|
Total current financial assets |
84,733.00 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
|
| 1 |
Balance with Customs Port Trust and other authorities |
1.60 |
| 2 |
Service Tax Demand Pre-Deposit |
37.70 |
| 3 |
Prepaid Expenses |
1,023.90 |
| 4 |
Other current assets |
337.80 |
| 5 |
NA |
0.00 |
|
Total of Other current assets |
1,401.00 |
|
Total current assets |
89,225.80 |
| 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 |
10,00,752.00 |
|
Unit Capital and liabilities |
|
| 1 |
Unit Capital |
|
|
Unit Capital attributable to owners of parent |
|
|
Unit capital |
9,09,999.20 |
|
Other equity |
(1,55,893.20) |
|
Total equity attributable to owners of parent |
7,54,106.00 |
|
Non controlling interest |
|
|
Total Unit Capital |
7,54,106.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
1,05,526.60 |
|
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 |
|
| 1 |
Deposit/Retention money from contractors and others |
0.80 |
| 2 |
NA |
0.00 |
| 3 |
NA |
0.00 |
| 4 |
NA |
0.00 |
| 5 |
NA |
0.00 |
|
Total of Other non-current financial liabilities |
0.80 |
|
Total non-current financial liabilities |
1,05,527.40 |
|
Provisions, non-current |
0.00 |
|
Deferred tax liabilities (net) |
1,38,186.70 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
| 1 |
NA |
0.00 |
| 2 |
NA |
0.00 |
| 3 |
NA |
0.00 |
| 4 |
NA |
0.00 |
| 5 |
NA |
0.00 |
|
Total of Other non-current liabilities |
0.00 |
|
Total non-current liabilities |
2,43,714.10 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
828.60 |
|
Lease liabilities, current |
0.00 |
|
Trade payables, 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 |
390.10 |
|
Total Trade payable |
390.10 |
|
Other current financial liabilities |
|
| 1 |
Unclaimed Distribution |
58.50 |
| 2 |
Dues for capital expenditure |
1,105.40 |
| 3 |
Deposits/Retention money from contractors and others. |
466.70 |
| 4 |
Related parties |
37.70 |
| 5 |
Others |
7.80 |
|
Total of Other current financial liabilities |
1,676.10 |
|
Total current financial liabilities |
2,894.80 |
|
Other current liabilities |
|
| 1 |
Statutory dues |
37.10 |
| 2 |
NA |
0.00 |
| 3 |
NA |
0.00 |
| 4 |
NA |
0.00 |
| 5 |
NA |
0.00 |
|
Total of Other current liabilities |
37.10 |
|
Provisions, current |
0.00 |
|
Current tax liabilities (Net) |
0.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
2,931.90 |
| 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 |
2,46,646.00 |
|
Total equity and Liabilities |
10,00,752.00 |
|
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 |
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 |
01-01-2026 |
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 |
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 |
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 |
Consolidated |
| Part I |
|
| 1 |
Statement of cash flows |
|
|
Cash flows from used in operating activities |
|
|
Profit before tax |
94,010.90 |
| 2 |
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
7,417.70 |
|
Adjustments for decrease (increase) in inventories |
(18.80) |
|
Adjustments for decrease (increase) in trade receivables, current |
1,796.10 |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
151.00 |
|
Adjustments for decrease (increase) in other non-current assets |
(0.40) |
|
Adjustments for other financial assets, non-current |
139.50 |
|
Adjustments for other financial assets, current |
558.10 |
|
Adjustments for other bank balances |
(27.50) |
|
Adjustments for increase (decrease) in trade payables, current |
201.50 |
|
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
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
31,696.20 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
(12,164.00) |
|
Adjustments for provisions, current |
124.70 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
(275.70) |
|
Adjustments for other financial liabilities, non-current |
0.80 |
|
Adjustments for unrealised foreign exchange losses gains |
0.00 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
3,359.70 |
|
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) |
0.00 |
|
Other adjustments for non-cash items |
(96.20) |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
26,143.30 |
|
Net cash flows from (used in)
operations |
1,20,154.20 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
2,598.30 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
1,17,555.90 |
| 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 |
1,314.40 |
|
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 |
3,320.70 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(664.10) |
|
Net cash flows from (used in)
investing activities |
1,342.20 |
| 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 |
0.00 |
|
Proceeds from borrowings |
0.00 |
|
Repayments of borrowings |
828.60 |
|
Payments of lease liabilities |
0.00 |
|
Dividends paid |
1,09,199.90 |
|
Interest paid |
7,412.70 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(1,17,441.20) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
1,456.90 |
| 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 |
1,456.90 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
42,618.70 |
|
Cash and cash equivalents cash
flow statement at end of period |
44,075.60 |
| 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) - SPVs
Amount in (Lakhs)
| A |
Name of Project |
VIZAG Transmission Ltd |
| B |
Date of start of reporting period |
01-01-2026 |
| C |
Date of end of reporting period |
31-03-2026 |
| Sr. |
Particulars |
Amount |
|
Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV |
5,219.20 |
| 1 |
Add: Cash Flows received from SPV's which represent distributions
of NDCF computed as per relevant framework |
|
| 1 |
Repayment of Loans given to subsidiaries |
0.00 |
| 2 |
Interest income on loans given to subsidiaries |
0.00 |
| 3 |
Dividend received from subsidiaries |
0.00 |
| 4 |
Dividend received post finalisation of accounts of SPV but before finalisation and adoption of accounts of PGInvIT |
0.00 |
| 5 |
Interest Income on deposit |
56.90 |
| f |
Sum of other Cash flows not included above |
0.00 |
|
Details of other Cash flows not included above |
|
| |
|
Total (1) |
56.90 |
| 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 |
0.00 |
| d |
Profit on sale of Mutual funds |
0.00 |
| 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) |
0.00 |
| 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 |
0.00 |
|
Net Distributable Cash Flow for HoldCo/SPV ' s |
5,276.10 |
|
Notes: |
|
| |
Statement of Net Distributable Cash Flows (NDCF) - SPVs
Amount in (Lakhs)
| A |
Name of Project |
KALA AMB Transmisson Ltd |
| B |
Date of start of reporting period |
01-01-2026 |
| C |
Date of end of reporting period |
31-03-2026 |
| Sr. |
Particulars |
Amount |
|
Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV |
1,927.20 |
| 1 |
Add: Cash Flows received from SPV's which represent distributions
of NDCF computed as per relevant framework |
|
| 1 |
Repayment of Loans given to subsidiaries |
0.00 |
| 2 |
Interest income on loans given to subsidiaries |
0.00 |
| 3 |
Dividend received from subsidiaries |
0.00 |
| 4 |
Dividend received post finalisation of accounts of SPV but before finalisation and adoption of accounts of PGInvIT |
0.00 |
| 5 |
Interest Income on deposit |
10.00 |
| f |
Sum of other Cash flows not included above |
0.00 |
|
Details of other Cash flows not included above |
|
| |
|
Total (1) |
10.00 |
| 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 |
0.00 |
| d |
Profit on sale of Mutual funds |
0.00 |
| 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) |
0.00 |
| 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 |
(46.00) |
|
Net Distributable Cash Flow for HoldCo/SPV ' s |
1,983.20 |
|
Notes: |
|
| |
Statement of Net Distributable Cash Flows (NDCF) - SPVs
Amount in (Lakhs)
| A |
Name of Project |
PARLI Power Transmission Ltd |
| B |
Date of start of reporting period |
01-01-2026 |
| C |
Date of end of reporting period |
31-03-2026 |
| Sr. |
Particulars |
Amount |
|
Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV |
8,440.80 |
| 1 |
Add: Cash Flows received from SPV's which represent distributions
of NDCF computed as per relevant framework |
|
| 1 |
Repayment of Loans given to subsidiaries |
0.00 |
| 2 |
Interest income on loans given to subsidiaries |
0.00 |
| 3 |
Dividend received from subsidiaries |
0.00 |
| 4 |
Dividend received post finalisation of accounts of SPV but before finalisation and adoption of accounts of PGInvIT |
0.00 |
| 5 |
Interest Income on deposit |
225.00 |
| f |
Sum of other Cash flows not included above |
0.00 |
|
Details of other Cash flows not included above |
|
| |
|
Total (1) |
225.00 |
| 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 |
0.00 |
| d |
Profit on sale of Mutual funds |
0.00 |
| 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) |
0.00 |
| 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 |
67.60 |
|
Net Distributable Cash Flow for HoldCo/SPV ' s |
8,598.20 |
|
Notes: |
|
| |
Statement of Net Distributable Cash Flows (NDCF) - SPVs
Amount in (Lakhs)
| A |
Name of Project |
Warora Transmission Ltd |
| B |
Date of start of reporting period |
01-01-2026 |
| C |
Date of end of reporting period |
31-03-2026 |
| Sr. |
Particulars |
Amount |
|
Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV |
9,409.20 |
| 1 |
Add: Cash Flows received from SPV's which represent distributions
of NDCF computed as per relevant framework |
|
| 1 |
Repayment of Loans given to subsidiaries |
0.00 |
| 2 |
Interest income on loans given to subsidiaries |
0.00 |
| 3 |
Dividend received from subsidiaries |
0.00 |
| 4 |
Dividend received post finalisation of accounts of SPV but before finalisation and adoption of accounts of PGInvIT |
0.00 |
| 5 |
Interest Income on deposit |
226.70 |
| f |
Sum of other Cash flows not included above |
0.00 |
|
Details of other Cash flows not included above |
|
| |
|
Total (1) |
226.70 |
| 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 |
0.00 |
| d |
Profit on sale of Mutual funds |
0.00 |
| 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) |
0.00 |
| 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 |
69.00 |
|
Net Distributable Cash Flow for HoldCo/SPV ' s |
9,566.90 |
|
Notes: |
|
| |
Statement of Net Distributable Cash Flows (NDCF) - SPVs
Amount in (Lakhs)
| A |
Name of Project |
JABALPUR Power Transmission Ltd |
| B |
Date of start of reporting period |
01-01-2026 |
| C |
Date of end of reporting period |
31-03-2026 |
| Sr. |
Particulars |
Amount |
|
Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV |
6,818.10 |
| 1 |
Add: Cash Flows received from SPV's which represent distributions
of NDCF computed as per relevant framework |
|
| 1 |
Repayment of Loans given to subsidiaries |
0.00 |
| 2 |
Interest income on loans given to subsidiaries |
0.00 |
| 3 |
Dividend received from subsidiaries |
0.00 |
| 4 |
Dividend received post finalisation of accounts of SPV but before finalisation and adoption of accounts of PGInvIT |
0.00 |
| 5 |
Interest Income on deposit |
185.30 |
| f |
Sum of other Cash flows not included above |
0.00 |
|
Details of other Cash flows not included above |
|
| |
|
Total (1) |
185.30 |
| 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 |
0.00 |
| d |
Profit on sale of Mutual funds |
0.00 |
| 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) |
0.00 |
| 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 |
0.10 |
|
Net Distributable Cash Flow for HoldCo/SPV ' s |
7,003.30 |
|
Notes: |
|
| |
Statement of Net Distributable Cash Flows (NDCF) - Trust
Amount in (Lakhs)
|
|
| A |
Name of Project |
POWERGRID Infrastructure Investment Trust |
| 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 |
(360.10) |
| 1 |
Add: Cash Flows received from SPV's / Investment entities which represent distributions of NDCF computed as per relevant framework |
|
| 1 |
Cash flow received from SPV |
30,077.60 |
| f |
Sum of other Cash flows not included above |
0.00 |
|
Details of other Cash flows not included above |
|
| |
|
|
Total (1) |
30,077.60 |
| 2 |
Add: Treasury income / income from investing activities of the Trust |
|
| a |
Interest income received from FD |
201.10 |
| b |
Tax refund |
0.00 |
| c |
Any other income in the nature of interest |
0.00 |
| d |
Profit on sale of Mutual funds |
0.00 |
| 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) |
201.10 |
| 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 |
1,749.50 |
| 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) |
207.10 |
| 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 |
352.30 |
|
Net Distributable Cash Flow at Trust level |
27,609.70 |
|
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 |
Consolidated |
| Sr. |
Particulars |
Book Value |
Fair Value |
| A |
Total Assets |
10,00,752.00 |
10,72,868.40 |
| B |
Total Liabilities |
2,46,646.00 |
2,46,646.00 |
| C |
Net Assets (A - B) |
7,54,106.00 |
8,26,222.40 |
| D |
Less: Non-Controlling Interest |
0.00 |
0.00 |
| E |
Net Assets attributable to unitholders (C-D) |
7,54,106.00 |
8,26,222.40 |
| F |
No. of Units |
909999200 |
909999200 |
| G |
NAV per unit (E/F) |
82.87 |
90.79 |
|
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 |
Consolidated |
|
Particulars |
Amount |
| 1 |
Total Comprehensive Income (As per the Statement of Profit and loss) |
91,186.80 |
|
Add/Less: Other Changes in Fair Value not recognized in Total Comprehensive Income |
|
Total Other Changes in Fair Value not recognized in Total Comprehensive Income |
|
|
Total Return |
91,186.80 |
|
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] |
1,06,403.30 |
| B |
Deferred Payments [Refer Notes 1 & 3] |
0.00 |
| C |
Cash and Cash Equivalents [Refer Notes 1 & 3] |
63,029.80 |
| D |
Aggregate Borrowings and Deferred Payments net of Cash and Cash Equivalents (A+B-C) |
43,373.50 |
| E |
Value of REIT/InVIT assets [Refer Notes 3 & 4] |
8,67,178.90 |
| F |
Net Borrowings Ratio (D/E) |
0.05 |
|
Disclosure of notes on net borrowings ratio |
|
| Disclosure of notes on net borrowings ratio |
1. Term loan from HDFC Bank to PGInvIT - 10,640.33 million 2. Breakup of cash and cash equivalent PGInvIT - 2,243.11 million VTL - 352.25 million KATL - 137.67 million PPTL - 1,371.97 million WTL - 1,375.40 million JPTL - 822.58 million Total - 6,302.98 million 3. Project wise breakup of value of InvIT Assets VTL - 20,252.11 million KATL - 3,873.56 million PPTL - 20,821.57 million WTL - 23,711.54 million JPTL - 18,059.11 million Total - 86,717.89 million
|
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 |
Consolidated |
|
|
|
| 1 |
Balance at the beginning of the current reporting period |
9,09,999.20 |
| 2 |
Changes in Unit Capital due to prior period errors |
0.00 |
| 3 |
Restated balance at the beginning of the current reporting period |
9,09,999.20 |
| 4 |
Changes in Unit Capital due to prior period errors |
0.00 |
| 5 |
Balance at the end of the current reporting period |
9,09,999.20 |
|
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 |
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 |
0.00 |
0.00 |
12,928.20 |
0.00 |
(44,135.00) |
(1,06,673.30) |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
(1,37,880.10) |
| 2 |
Changes in accounting policy or prior period errors |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
| 3 |
Restated balance at the beginning of the current reporting period |
0.00 |
0.00 |
12,928.20 |
0.00 |
(44,135.00) |
(1,06,673.30) |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
(1,37,880.10) |
| 4 |
Total Comprehensive Income for the current year |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
91,186.80 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
91,186.80 |
| 5 |
Dividends |
0.00 |
0.00 |
0.00 |
0.00 |
(43,660.00) |
(85,539.90) |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
(1,29,199.90) |
| 6 |
Transfer to retained earnings |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
| 7 |
Any other change |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
| 8 |
Balance at the end of the current reporting period |
0.00 |
0.00 |
12,928.20 |
0.00 |
(67,795.00) |
(1,01,026.40) |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
(1,55,893.20) |
| 9 |
Details of any other change (If figures reported in No. 7) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Textual Information(1) |
Repayment of capital
|
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) |
1,07,231.90 |
0.00 |
828.60 |
1,06,403.30 |
| 2 |
Non-Convertible Debentures (NCDs) |
0.00 |
0.00 |
0.00 |
0.00 |
| 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)
Disclosures of Ratios
Amount in (Lakhs)
| Whether the REITS/INVITS have any outstanding borrowings? |
Yes |
| Sr. No |
Particulars |
Ratio |
Remarks |
| 1 |
Debt equity ratio |
0.14 |
|
| 2 |
Debt service coverage ratio |
14.67 |
|
| 3 |
Interest service coverage ratio |
16.31 |
|
| 4 |
Asset cover available ratio |
9.01 |
|
| 5 |
Total debts to total assets |
0.11 |
|
| 6 |
Current ratio |
30.43 |
|
| 7 |
EBITDA margin (i.e.: Earnings before interest tax depreciation and amortisation margin) |
0.93 |
|
| 8 |
Net profit margin percent |
0.72 |
|
| 9 |
Net operating income margin |
0.93 |
|
| 10 |
Distribution per unit (In Rs.) |
12 |
|
| 11 |
Net worth i.e.: Unitholders funds |
7,54,106.00 |
|
Details of Capital raised during the period
Amount in (Lakhs)
Text Block
|
| Details Of Capital Raised During The Period Explanatory |
|
Details of Assets acquired during the reporting period
Amount in (Lakhs)
Text Block
|
| Details Of Assets Acquired During The Reporting Period Explanatory
|
|
Details of Assets disposed off during the reporting period
Amount in (Lakhs)
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 |
12-02-2026 |
| 2 |
Date of Board Meeting in which the distribution declared |
09-02-2026 |
| 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 |
16,744.00 |
1.84 |
| 5 |
Out of the total amount of distribution declared, the amount in the form of dividend |
5,824.00 |
0.64 |
| 6 |
Out of the total amount of distribution declared, including amount in the form of
amortization of SPV level debt |
4,641.00 |
0.51 |
| 7 |
Out of the total amount of distribution declared, the amount in form of other income
|
91.00 |
0.01 |
| 8 |
Due date of the payment of distribution |
19-02-2026 |
| 9 |
Date by which payment of distribution is completed |
18-02-2026 |
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 |
VTL |
|
Category |
SPVs |
| A |
Shareholders Funds |
|
| 1 |
Capital |
|
| (1) |
held by InvITs / REITs directly or indirectly |
20,973.00 |
| (2) |
held by Other shareholders |
|
|
Name of other shareholder |
% of Holiding |
|
|
Total Capital |
20,973.00 |
| 2 |
Other Equity |
4,067.90 |
| 3 |
Reserve & Surplus |
0.00 |
| 4 |
Instruments entirely equity in nature |
0.00 |
|
Total Shareholders Funds |
25,040.90 |
| 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 |
73,868.80 |
|
Total Net Debt |
73,868.80 |
| C |
Total Capitalisation |
98,909.70 |
| 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 |
KATL |
|
Category |
SPVs |
| A |
Shareholders Funds |
|
| 1 |
Capital |
|
| (1) |
held by InvITs / REITs directly or indirectly |
6,100.00 |
| (2) |
held by Other shareholders |
|
|
Name of other shareholder |
% of Holiding |
|
|
Total Capital |
6,100.00 |
| 2 |
Other Equity |
1,030.40 |
| 3 |
Reserve & Surplus |
0.00 |
| 4 |
Instruments entirely equity in nature |
0.00 |
|
Total Shareholders Funds |
7,130.40 |
| B |
Borrowings |
|
| 1 |
Long Term Borrowings |
|
0.00 |
| 2 |
Current Maturities of Long Term Borrowings |
159.80 |
| 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 |
18,367.70 |
|
Total Net Debt |
18,527.50 |
| C |
Total Capitalisation |
25,657.90 |
| 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 |
PPTL |
|
Category |
SPVs |
| A |
Shareholders Funds |
|
| 1 |
Capital |
|
| (1) |
held by InvITs / REITs directly or indirectly |
32,210.00 |
| (2) |
held by Other shareholders |
|
|
Name of other shareholder |
% of Holiding |
|
|
Total Capital |
32,210.00 |
| 2 |
Other Equity |
1,949.20 |
| 3 |
Reserve & Surplus |
0.00 |
| 4 |
Instruments entirely equity in nature |
0.00 |
|
Total Shareholders Funds |
34,159.20 |
| B |
Borrowings |
|
| 1 |
Long Term Borrowings |
|
0.00 |
| 2 |
Current Maturities of Long Term Borrowings |
49.50 |
| 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 |
1,11,303.50 |
|
Total Net Debt |
1,11,353.00 |
| C |
Total Capitalisation |
1,45,512.20 |
| 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 |
WTL |
|
Category |
SPVs |
| A |
Shareholders Funds |
|
| 1 |
Capital |
|
| (1) |
held by InvITs / REITs directly or indirectly |
39,330.00 |
| (2) |
held by Other shareholders |
|
|
Name of other shareholder |
% of Holiding |
|
|
Total Capital |
39,330.00 |
| 2 |
Other Equity |
1,772.00 |
| 3 |
Reserve & Surplus |
0.00 |
| 4 |
Instruments entirely equity in nature |
0.00 |
|
Total Shareholders Funds |
41,102.00 |
| 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 |
1,36,600.70 |
|
Total Net Debt |
1,36,600.70 |
| C |
Total Capitalisation |
1,77,702.70 |
| 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 |
JPTL |
|
Category |
SPVs |
| A |
Shareholders Funds |
|
| 1 |
Capital |
|
| (1) |
held by InvITs / REITs directly or indirectly |
22,691.00 |
| (2) |
held by Other shareholders |
|
|
Name of other shareholder |
% of Holiding |
|
|
Total Capital |
22,691.00 |
| 2 |
Other Equity |
1,085.90 |
| 3 |
Reserve & Surplus |
0.00 |
| 4 |
Instruments entirely equity in nature |
0.00 |
|
Total Shareholders Funds |
23,776.90 |
| 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 |
1,06,549.50 |
|
Total Net Debt |
1,06,549.50 |
| C |
Total Capitalisation |
1,30,326.40 |
| 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 |
NIL |
|
Name of SVPs |
NIL |
| A |
Shareholders Funds |
|
| 1 |
Capital |
|
| (1) |
held by InvITs / REITs directly or indirectly |
0.00 |
| (2) |
held by Other shareholders |
|
|
Name of other shareholder |
% of Holiding |
|
|
Total Capital |
0.00 |
| 2 |
Other Equity |
0.00 |
| 3 |
Reserve & Surplus |
0.00 |
| 4 |
Instruments entirely equity in nature |
0.00 |
|
Total Shareholders Funds |
0.00 |
| 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 |
0.00 |
| Disclosure of notes for SVPs held through HoldCos |
Notes : |