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ENERGY INFRA TRUSTInvITs2025-04-012026-03-312026-05-202026-05-13INRMillionsQuarterlyFourth quarterSingle segmentRenewables2026-05-2018:00:002026-05-2021:20:00trueCash Flow IndirectTrustDeclaration of unmodified opinion2026-01-012026-03-31UnauditedStandalone1512060000190000015139600000000602900000700003748800009778500005361100000536110000830000-20000810000053530000000005353000000535300000324000000001.651.65001.651.652025-04-012026-03-31AuditedStandalone6293670000904000063027100000000252308000024000049510000030184200003284290000032842900003910000-5000038600000328043000000003280430000032804300003240000000010.1210.120010.1210.12Gain on investments in mutual funds (net)1890000Interest income on investment in fixed deposits10000Gain on investments in mutual funds (net)8420000Interest income on investment in fixed deposits620000Investment management fees24790000Trustee fees1410000Valuation expenses410000Audit fees2550000Impairment of investment in equity shares of subsidiary333000000Custodian fees40000Other Expenses12680000Investment management fees109440000Trustee fees2120000Valuation expenses1300000Audit fees8220000Impairment of investment in equity shares of subsidiary333000000Custodian fees150000Other Expenses40870000000067000000194490600000435241600001595260000645684800001500006456930000000064640000001000064650000440000650900006463439000032400000000-27730000323722700003237227000031705700000000031705700000000317057000005339000000200001650000016520000429000055471000017100000556420000003226212000064634390000Deposit for recovery expense fund for non - convertible debt securities1500000Interest accrued on loans to Subsidiaries1593760000Income tax assets (net)150000Interest accrued on deposits with banks10000Advances to vendors440000Interest accrued but not due on borrowings4290000Statutory dues (towards GST and TDS payable)17100002523080000000423000000-750000010120000012200000240000333000000000000629429000000000-84200000-3431570000-14728000000033000000-15058000000018500200000000000007800000000000000279168000000058146400000877400006843260000000000075000000006363500000144439600000358886000024331400000-25950000-66284100006427000006427000037000064640000Other adjustments for non cash items pertains to Gain on investments in mutual fund (net) - 8.42 miillion Other inflows (outflows) of cash comprises of below, <BR> (Investment in)/redemption of mutual funds (net) - 87.04 million <BR> (Investment in)/maturity of fixed deposits (net) - 0.70 million1) Distribution to unit holders of INR 3,588.86 Million is shown as Dividends <BR> 2) Other inflows (outflows) of cash comprises of - <BR> - Payment of upfront fees on long term borrowings - 25.94 million000000Sustainable Energy Infra Trust-33170000Add : Cashflows received from SPV’s/Investment entities which represent distributions of NDCF computed as per relevant frameworkAdd : Cashflows received from SPV’s/Investment entities which represent distributions of NDCF computed as per relevant framework153833000015383300000001930000000019300000000000579700000136420000000000002200007907500001. For the quarter ended March 31, 2026, the transaction cost of INR 11.26 million incurred on availing of rupee term loan have been excluded from finance cost reported in the NDCF above since it has been paid out of opening surplus cash which was available at time of acquisition of SPVs by the Trust. The statutory auditors have relied upon management representation in this regard.64634390000696234800003226212000032262120000323722700003736136000000323722700003736136000032400000032400000099.91115.31For projectwise breakup of fair value of total assets as t March 31, 2026, refer the financials3280430000(Less) / Add: Other changes in fair value not recognized in total comprehensive income143143000014314300004711860000000000Not applicable at standalone level3240000000000032400000000280700000280700000000032804300003280430000-3588860000-35888600000000-27730000-27730000Distribution to unit holders of INR 3,588.86 Million is shown as Dividends2538555000063635000001444396000017305090000-80804600007500000000750000000001500000000075000000000000000000falseInviTINE0R8O0703637500000000.0715QuarterlySecuredP60Mall immovable assets (if any), moveable assets and the receivables of the Trust in relation to the subsidiariesPunjab National Bank6363500000all immovable assets (if any), moveable assets and the receivables of the Trust in relation to the subsidiariesP206M000P0MInviTINE0R8O0702837500000000.0727QuarterlySecuredP84Mall immovable assets (if any), moveable assets and the receivables of the Trust in relation to the subsidiaries000P0M000P0Mtrue0.01This ratio is as per the requirement of schedule III of Companies Act 2013 <BR> <BR> Ratio is in times0.0202This ratio is as per the requirement of schedule III of Companies Act 2013 <BR> <BR> Ratio is in times0This ratio is not applicable as per schedule III of Companies Act 20130This ratio is not applicable as per schedule III of Companies Act 20130This ratio is not applicable as per schedule III of Companies Act 20130.0012This ratio is as per the requirement of schedule III of Companies Act 2013 <BR> <BR> Ratio is in times0This ratio is not applicable as per schedule III of Companies Act 20130.5212This ratio is as per the requirement of schedule III of Companies Act 2013 <BR> <BR> Ratio is in %0This ratio is not applicable as per schedule III of Companies Act 20130This ratio is not applicable as per schedule III of Companies Act 20130This ratio is not applicable as per schedule III of Companies Act 2013true2026-02-092026-02-047741700002.390000200000002026-02-162026-02-12Gross distribution in form of interest 774.17 Million - (DPU = 2.38941) <BR> TDS deductions 36.33 Million <BR> Net Distribution in form of interest 737.84 Million (DPU = 2.27727)Megasolis Renewables Private LimitedHoldcos3216300000Mega Suryaurja Private LimitedSPVs174260000Emergent solren Private LimitedSPVs977300003216300000-3081500000029081500000005604800000475340000195273700002056319000023471340000The figures presented are as of 31st Mar 2026 and are therefore independent of the quarter ended1742600002670600000044132000000000888870000109532500001184212000012283440000The figures presented are as of 31st Mar 2026 and are therefore independent of the quarter ended97730000440000000014173000000000171100000955150000097226000009864330000The figures presented are as of 31st Mar 2026 and are therefore independent of the quarter endedMegasolis Renewables Private LimitedNeo Solren Private Limited93150000Megasolis Renewables Private LimitedBrightsolar Renewable Energy Private Limited95240000Megasolis Renewables Private LimitedAstra Solren Private Limited8890000093150000602590000006957400000000017240000146656000014838000002179540000The figures presented are as of 31st Mar 2026 and are therefore independent of the quarter ended952400001786000000027384000000000870000246450000247320000521160000The figures presented are as of 31st Mar 2026 and are therefore independent of the quarter ended889000008924500000098135000000014240000040340000177904000018336200002814970000The figures presented are as of 31st Mar 2026 and are therefore independent of the quarter endedAuditedtrueDeloitte Haskins & Sells LLPtrue2027-07-31