Anzen India Energy Yield Plus Trust
INVITPRIVATELY_PLACED_LISTEDRENEWABLE registry symbol ANZEN
Overview · Triage · History · Financial statements · NAV & valuation · Distributions · Assets · Earnings calls · Debt · Unitholding · Documents
Overview
| Field | Value | Source |
|---|---|---|
| Listing class | PRIVATELY_PLACED_LISTED | ANZEN_46771639e880 p6: “S The Trust raised funds of INR 7,500 million through initial issue of units on 11 November 2022 on private placement basis.” |
| Sector | RENEWABLE | ANZEN_79894e9e3af3 p28: “renewable” |
| Files on disk | 53 | |
| Distributions on record | 9 | |
| Accepted statements | 12 | 13 rejected (reasons below) |
Triage — is the trust returning income or returning the unit?
| Measure | Value | Basis |
|---|---|---|
| TTM DPU | 5.75 | declared, from the notices |
| TTM DPU ex return of capital | 5.75 | 0.0% of the distribution is capital returned |
History — DPU split by component
| Period end | Type | DPU ₹ | Interest | Dividend | Div (taxable) | Div (exempt) | Return of capital | Repayment of debt | Other | Capital returned % | Basis |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023-06-30 | quarter | 2.45 | — | — | — | — | — | — | — | — | STATED_NO_PERIOD_IN_SENTENCE |
| 2023-09-30 | quarter | 2.45 | — | — | — | — | — | — | — | — | STATED_NO_PERIOD_IN_SENTENCE |
| 2023-12-31 | quarter | 2.45 | — | — | — | — | — | — | — | — | STATED_NO_PERIOD_IN_SENTENCE |
| 2024-06-30 | quarter | 2.45 | — | — | — | — | — | — | — | — | STATED |
| 2024-09-30 | quarter | 2.45 | — | — | — | — | — | — | — | — | STATED |
| 2024-12-31 | quarter | 2.45 | — | — | — | — | — | — | — | — | STATED |
| 2025-06-30 | quarter | 2.75 | — | — | — | — | — | — | — | — | STATED |
| 2025-12-31 | quarter | 2.75 | — | — | — | — | — | — | — | — | STATED |
| 2026-06-30 | quarter | 3.00 | — | — | — | — | — | — | — | — | STATED |
Financial statements (accepted 12, rejected 13)
BS · STANDALONE · 2025-03-31 · INR million ANZEN_338f31e8f690 p69
| Line | 2025-03-31 |
|---|---|
| Anzen India Energy Yield Plus Trust Standalone Balance Sheet as at March 31, 2025 All amounts in Rs. million unless otherwise stated ASSETS (1) Non-current assets (a) Financial assets (i) Investments | 16,647.79 |
| (ii) Loans | 21,187.01 |
| (iii) Other financial assets | 11.48 |
| (b) Income tax assets (net) | 0.00 |
| Total non-current assets | 37,846.28 |
| (2) Current assets (a) Financial assets (i) Investments | 523.83 |
| (ii) Cash and cash equivalents | 69.27 |
| (iii) Bank balances other than (7) above | 421.10 |
| (iv) Other financial assets | 2.19 |
| (b) Other current assets | 2.25 |
| Total current assets | 1,018.64 |
| Total assets | 38,864.92 |
| EQUITY AND LIABILITIES EQUITY (a) Unit capital | 19,571.64 |
| (b) Other equity | 156.32 |
| Total equity | 19,727.96 |
| LIABILITIES (1) Non-current liabilities (a) Financial liabilities (i) Borrowings | 14,334.60 |
| Total non-current liabilities | 14,334.60 |
| (2) Current liabilities (a) Financial liabilities (i) Borrowings | 4,618.46 |
| (ii) Trade payables (a) total outstanding dues of micro and small enterprises | 0.00 |
| (b) total outstanding dues of creditors other than micro enterprises and small enterprises | 88.82 |
| (iii) Other financial liabilities | 56.34 |
| (b) Other current liabilities | 36.17 |
| (c) Current tax liabilites (net) | 2.57 |
| Total current liabilities | 4,802.36 |
| Total equity and liabilities | 38,864.92 |
PL · STANDALONE · 2025-03-31 · INR million ANZEN_338f31e8f690 p70
| Line | 2025-03-31 |
|---|---|
| Standalone Statement of Profit and Loss for the year ended March 31, 2025 All amounts in Rs. million unless otherwise stated INCOME Revenue from operations | 2,187.97 |
| Interest income on investment in fixed deposits | 12.76 |
| Income from investment in mutual funds | 27.72 |
| Other income | 0.00 |
| Total income | 2,228.45 |
| EXPENSES Finance costs | 693.52 |
| Legal and professional fees | 18.66 |
| Annual listing fee | 5.31 |
| Rating fee | 4.87 |
| Valuation expenses | 1.06 |
| Trustee fee | 1.83 |
| Audit fees - Statutory audit fees (including limited review) | 4.66 |
| - Other services (including certification) | 0.24 |
| Other expenses | 3.18 |
| Total expenses | 733.33 |
| Profit before tax | 1,495.12 |
| Tax expense: (i) Current tax | 15.91 |
| (ii) Deferred tax | 0.00 |
| (iii) Adjustment of tax relating to earlier periods | -0.25 |
| Profit for the year [A] | 1,479.46 |
| Other Comprehensive Income Items that will not be reclassified to profit or loss in subsequent periods | 0.00 |
| Items that will be reclassified to profit or loss in subsequent periods | 0.00 |
| Total other comprehensive income for the year, net of tax [B] | 0.00 |
| Total comprehensive income for the year, net of tax [A+B] | 1,479.46 |
| Earnings per unit (Rs. per unit) Basic and diluted | 9.19 |
CF · STANDALONE · 2025-03-31 · INR million ANZEN_338f31e8f690 p71
| Line | 2025-03-31 |
|---|---|
| Standalone Statement of Cash Flow for the year ended March 31, 2025 Particulars Year ended March 31, 2025 Year ended March 31, 2024 Cash flow from operating activities Profit before tax | 1,495.12 |
| Adjustments to reconcile profit before tax to net cash flows: Interest income on investment in fixed deposits | -12.76 |
| Income from investment in mutual funds | -27.72 |
| Interest income on income tax refund | 0.00 |
| Finance costs | 693.52 |
| Interest income on loans given to subsidiaries | -1,869.69 |
| Interest income on non-convertible debentures | -46.56 |
| Interest income on optionally-convertible debentures | -271.72 |
| Operating loss before working capital changes | -39.81 |
| Working capital adjustment (Increase) / Decrease in other financial assets | -0.70 |
| (Increase) / Decrease in other current assets | -0.02 |
| Increase / (Decrease) in trade payables | 0.41 |
| Increase / (Decrease) in other current liabilities | 1.97 |
| Cash flow generated from operations | -38.15 |
| Income tax (paid) / refund received (net) | -11.80 |
| Net cash flow from/(used in) operating activities [A] | -49.95 |
| Cash flow from investing activities Loan given to subsidiaries | -10,101.01 |
| Loan repaid by subsidiaries | 228.00 |
| Proceeds from maturity of fixed deposits | 257.80 |
| Investment in fixed deposits | -533.90 |
| Investment in mutual funds | -12,574.77 |
| Proceeds from sale of investment in mutual funds | 12,530.01 |
| Payment towards transaction expenses | -6.00 |
| Payment towards acqusition of subsidiary | -5,190.34 |
| Interest received on loan given to subsidiaries | 1,869.69 |
| Interest received on Optionally convertible debentures | 271.72 |
| Interest received on Non convertible debentures | 46.56 |
| Interest received on investment in fixed deposits | 10.54 |
| Net cash flow from/(used in) investing activities [B] | -13,191.71 |
| Cash flow from financing activities Proceeds from issue of non convertible debentures | 7,000.00 |
| Proceeds from issue of units | 4,012.65 |
| Proceeds from term loan | 4,600.00 |
| Repayment of term loan | -34.50 |
| Payment of unit issue expenses | -4.82 |
| Payment of debt issue expenses | -56.54 |
| Payment of Interest on non convertible debentures | -646.64 |
| Payment of Interest on term loan | -15.41 |
| Payment of distributions to unitholders | -1,548.40 |
| Payment of other finance costs | -0.12 |
| Net cash flow from/ (used in) financing activities [C] | 13,306.22 |
| Net increase / (decrease) in cash and cash equivalents [A+B+C] | 64.56 |
| Cash and cash equivalents at the beginning of the year | 4.71 |
| Cash and cash equivalents at the end of the year | 69.27 |
BS · CONSOLIDATED · 2025-03-31 · INR million ANZEN_338f31e8f690 p105
| Line | 2025-03-31 |
|---|---|
| Anzen India Energy Yield Plus Trust Consolidated Balance Sheet as at March 31, 2025 All amounts in Rs. million unless otherwise stated Particulars Notes As at March 31, 2025 As at March 31, 2024 ASSETS Non-current assets (a) Property, plant and equipment (3A) | 32,454.87 |
| (b) Right of use assets (3B) | 193.37 |
| (c) Financial assets (i) Other financial assets | -4.00 |
| (d) Income tax assets (net) | 95.87 |
| Total non-current assets | 32,761.11 |
| Current assets (a) Financial assets (i) Investments | -5.00 |
| (ii) Cash and cash equivalents (7A) | 612.79 |
| (iii) Bank balances other than disclosed in Note 7(A) (7B) | 452.00 |
| (iv) Other financial assets | -4.00 |
| (b) Other current assets | -6.00 |
| Total current assets | 2,754.58 |
| Total assets | 35,515.69 |
| EQUITY AND LIABILITIES EQUITY (a) Unit capital | -8.00 |
| (b) Other equity | -9.00 |
| Total equity | 15,504.55 |
| LIABILITIES Non-current liabilities (a) Financial liabilities (i) Borrowings | -10.00 |
| (ii) Lease liabilities | -21.00 |
| (b) Provisions | -11.00 |
| (c) Deferred tax liabilities (net) | -27.00 |
| Total non-current liabilities | 14,895.52 |
| Current liabilities (a) Financial liabilities (i) Borrowings | -10.00 |
| (ii) Lease liabilities | -21.00 |
| (iii) Trade payables | -12.00 |
| (a) total outstanding dues of micro and small enterprises | 5.93 |
| (b) total outstanding dues of creditors other than dues of micro and small enterprises | 125.61 |
| (iv) Other financial liabilities | -13.00 |
| (b) Other current liabilities | -14.00 |
| (c) Provisions | -11.00 |
| (d) Income tax liabilites (net) | 2.57 |
| Total current liabilities | 5,115.62 |
| Total equity and liabilities | 35,515.69 |
PL · CONSOLIDATED · 2025-03-31 · INR million ANZEN_338f31e8f690 p106
| Line | 2025-03-31 |
|---|---|
| Anzen India Energy Yield Plus Trust Consolidated Statement of Profit and Loss for the year ended March 31, 2025 All amounts in Rs. million unless otherwise stated INCOME Revenue from contract with customers | -15.00 |
| Income from investment in mutual fund | 75.72 |
| Interest income on investment in fixed deposits | 14.12 |
| Liabilities no longer required written back | 17.96 |
| Other income | 0.92 |
| Total income | 2,677.17 |
| EXPENSES Operation and maintenance expense | 89.62 |
| Employee benefit expense | -16.00 |
| Depreciation expense (3A)(3B) | 1,740.31 |
| Finance costs | -17.00 |
| Investment management fees (refer note 18(a)) | 67.51 |
| Project management fees (refer note 18(b)) | 22.85 |
| Insurance expenses | 34.99 |
| Legal and professional fees | 64.32 |
| Annual listing fee | 5.31 |
| Rating fee | 4.87 |
| Valuation expenses | 1.06 |
| Trustee fee | 1.83 |
| Payment to auditors - Statutory audit fees (including limited review) | 6.50 |
| - Other services (including certifications) | 0.24 |
| Other expenses | -18.00 |
| Total expenses | 2,832.64 |
| Loss before tax | -155.47 |
| Tax expense: (1) Current tax | -26.00 |
| (2) Deferred tax | -8.79 |
| (3) Adjustment of tax relating to earlier periods | -0.25 |
| Loss for the year [A] | -162.34 |
| Other Comprehensive Income Items that will not be reclassified to profit or loss in subsequent periods | -0.15 |
| Less: Income tax expense | 0.00 |
| Total other comprehensive income for the year, net of tax [B] | -0.15 |
| Total comprehensive income for the year, net of tax [A+B] | -162.49 |
| Loss for the year Attributable to : Unit holders | -162.34 |
| Non- Controlling interest | 0.00 |
| Attributable to : Unit holders | -162.49 |
| Non- Controlling interest | 0.00 |
| Earnings per unit (Rs. per unit) Basic and diluted | -28.00 |
BS · STANDALONE · 2024-03-31 · INR million ANZEN_ef1bdf18a098 p55
| Line | 2024-03-31 |
|---|---|
| Anzen India Energy Yield Plus Trust Standalone Balance Sheet as at March 31, 2024 All amounts in Rupees million unless otherwise stated ASSETS (1) Non-current assets (a) Financial assets (i) Investments | 11,386.41 |
| (ii) Loans | 11,314.00 |
| (iii) Other financial assets | 0.75 |
| (b) Income tax assets (net) | 1.29 |
| Total non-current assets | 22,702.45 |
| (2) Current assets (a) Financial assets (i) Investments | 451.35 |
| (ii) Cash and cash equivalents | 4.71 |
| (iii) Bank balances other than (7) above | 155.00 |
| (iv) Other financial assets | 0.00 |
| (b) Other current assets | 0.63 |
| Total current assets | 611.69 |
| Total assets | 23,314.14 |
| EQUITY AND LIABILITIES EQUITY (a) Unit capital | 15,624.79 |
| (b) Other equity | 225.26 |
| Total equity | 15,850.05 |
| LIABILITIES (1) Non-current liabilities (a) Financial liabilities (i) Borrowings | 7,441.81 |
| Total non-current liabilities | 7,441.81 |
| (2) Current liabilities (a) Financial liabilities (i) Trade payables (a) total outstanding dues of micro and small enterprises | 0.00 |
| (b) total outstanding dues of creditors other than micro enterprises and small enterprises | 4.93 |
| (ii) Other financial liabilities | 1.67 |
| (b) Other current liabilities | 15.68 |
| Total current liabilities | 22.28 |
| Total equity and liabilities | 23,314.14 |
PL · STANDALONE · 2024-03-31 · INR million ANZEN_ef1bdf18a098 p56
| Line | 2024-03-31 |
|---|---|
| Standalone Statement of Profit and Loss for the year ended March 31, 2024 All amounts in Rupees million unless otherwise stated INCOME Revenue from operations | 2,128.52 |
| Interest income on investment in fixed deposits | 11.64 |
| Income from investment in mutual funds | 21.46 |
| Other income | 4.13 |
| Total income | 2,165.75 |
| EXPENSES Finance costs | 637.47 |
| Legal and professional fees | 4.79 |
| Annual listing fee | 2.08 |
| Rating fee | 2.61 |
| Valuation expenses | 0.85 |
| Trustee fee | 1.83 |
| Audit fees - Statutory audit fees (including limited review) | 4.52 |
| - Other services (including certification) | 0.24 |
| Other expenses | 0.23 |
| Total expenses | 654.62 |
| Profit before tax | 1,511.13 |
| Tax expense: (i) Current tax | 15.13 |
| (ii) Deferred tax | 0.00 |
| (iii) Adjustment of tax relating to earlier periods | -0.05 |
| Profit for the year [A] | 1,496.05 |
| Other Comprehensive Income Items that will not be reclassified to profit or loss in subsequent periods | 0.00 |
| Items that will be reclassified to profit or loss in subsequent periods | 0.00 |
| Total other comprehensive income for the year, net of tax [B] | 0.00 |
| Total comprehensive income for the year, net of tax [A+B] | 1,496.05 |
| Earnings per unit (Rs. per unit) Basic and diluted | 9.47 |
CF · STANDALONE · 2024-03-31 · INR million ANZEN_ef1bdf18a098 p57
| Line | 2024-03-31 |
|---|---|
| Standalone Statement of Cash Flow for the year ended March 31, 2024 Particulars Year ended March 31, 2024 Year ended March 31, 2023 Cash flow from operating activities Profit before tax | 1,511.13 |
| Adjustments to reconcile profit/(loss) before tax to net cash flows: Interest income on investment in fixed deposits | -11.64 |
| Income from investment in mutual funds | -21.46 |
| Interest income on income tax refund | -0.08 |
| Finance costs | 637.47 |
| Interest income on loans given to subsidiaries | -1,810.24 |
| Interest income on non-convertible debentures | -46.56 |
| Interest income on optionally-convertible debentures | -271.72 |
| Operating loss before working capital changes | -13.10 |
| Working capital adjustment (Increase) / Decrease in other current assets | -0.63 |
| Increase / (Decrease) in trade payables | -18.93 |
| Increase / (Decrease) in other current liabilities | -1.26 |
| Cash flow generated from operations | -33.92 |
| Income tax (paid) / refund received (net) | -14.37 |
| Net cash flow from/(used in) operating activities [A] | -48.29 |
| Cash flow from investing activities Purchase of OCD of subsidiaries | 0.00 |
| Purchase of NCD of subsidiary | 0.00 |
| Loan given to subsidiaries | 0.00 |
| Loan repaid by subsidiaries | 0.00 |
| Proceeds from maturity of fixed deposits | 42.94 |
| Investment in fixed deposits | -21.70 |
| Investment in mutual funds | -1,724.40 |
| Proceeds from sale of investment in mutual funds | 1,767.35 |
| Interest received on loan given to subsidiaries | 1,810.24 |
| Interest received on Optionally convertible debentures | 271.72 |
| Interest received on Non convertible debentures | 46.56 |
| Interest received on investment in fixed deposits | 11.75 |
| Net cash flow from/(used in) investing activities [B] | 2,204.46 |
| Cash flow from financing activities Proceeds from issue of Unit capital* | 0.00 |
| Proceeds from non convertible debentures | 0.00 |
| Payment of Unit issue expenses | 0.00 |
| Payment of Interest on non convertible debentures | -611.90 |
| Payment of distributions to unitholders | -1,543.66 |
| Net cash flow from/ (used in) financing activities [C] | -2,155.56 |
| Net increase / (decrease) in cash and cash equivalents [A+B+C] | 0.61 |
| Cash and cash equivalents at the beginning of the year | 4.10 |
| Cash and cash equivalents at the end of the year | 4.71 |
| Components of cash and cash equivalents: Year ended March 31, 2024 Year ended March 31, 2023 Balances with banks : - On current accounts | 4.71 |
| - Deposit with original maturity of less than 3 months | 0.00 |
| Total cash and cash equivalents | 4.71 |
BS · CONSOLIDATED · 2024-03-31 · INR million ANZEN_ef1bdf18a098 p89
| Line | 2024-03-31 |
|---|---|
| Anzen India Energy Yield Plus Trust Consolidated Balance Sheet as at March 31, 2024 All amounts in Rupees million unless otherwise stated ASSETS (1) Non-current assets (a) Property, plant and equipment | -3.00 |
| (b) Financial assets (i) Other financial assets | -4.00 |
| (c) Income tax assets (net) | 18.07 |
| Total non-current assets | 19,145.41 |
| (2) Current assets (a) Financial assets (i) Investments | -5.00 |
| (ii) Trade receivables | -7.00 |
| (iii) Cash and cash equivalents (8A) | 228.40 |
| (iv) Bank balances other than disclosed in note 8A above (8B) | 155.00 |
| (v) Other financial assets | -4.00 |
| (b) Other current assets | -6.00 |
| Total assets | 20,930.45 |
| EQUITY AND LIABILITIES EQUITY (a) Unit capital | -9.00 |
| (b) Other equity | -10.00 |
| Total equity | 13,268.59 |
| LIABILITIES (1) Non-current liabilities (a) Financial liabilities (i) Borrowings | -11.00 |
| (b) Provisions | -12.00 |
| Total non-current liabilities | 7,444.15 |
| (2) Current liabilities (a) Financial liabilities (i) Trade payables | -13.00 |
| (ii) Other financial liabilities | -14.00 |
| (b) Other current liabilities | -15.00 |
| (c) Provisions | -12.00 |
| Total current liabilities | 217.71 |
| Total equity and liabilities | 20,930.45 |
| Summary of material accounting policies The accompanying notes are an integral part of the consolidated financial statements. As per our report of even date For S R B C & CO LLP For and on behalf of the Board of Directors of Chartered Accountants Edelweiss Real Assets Managers Limited Firm Registration No: 324982E/E300003 (As Investment Manager to Anzen India Energy Yield Plus Trust) per Amit Singh Partner Ranjita Deo Vaibhav Doshi Membership Number : 408869 CIO & Whole-time Director Chief Financial Officer Place : Mumbai DIN No. : 09609160 Date : May 24, 2024 Jalpa Parekh Company Secretary Membership Number : A44507 Place : Mumbai Date : May 24, 2024 (b) total outstanding dues of creditors other than micro enterprises and small enterprise Particulars Notes As at March 31, 2023 As at March 31, 2024 (a) total outstanding dues of micro and small enterprises All amounts in Rupees million unless otherwise stated INCOME Revenue from contract with customers | -16.00 |
| Income from investment in mutual fund | 67.21 |
| Interest income on investment in fixed deposits | 13.04 |
| Other income | 14.44 |
| Total income | 2,521.10 |
| EXPENSES Operation and maintenance expense | 78.07 |
| Employee benefit expense | -17.00 |
| Depreciation expense | -3.00 |
| Finance costs | -18.00 |
| Investment management fees (refer note 19 (a)) | 64.90 |
| Project management fees (refer note 19(b)) | 20.66 |
| Insurance expenses | 38.27 |
| Legal and professional fees | 39.10 |
| Annual listing fee | 2.08 |
| Rating fee | 2.61 |
| Valuation expenses | 0.85 |
| Trustee fee | 1.83 |
| Payment to auditors - Statutory audit fees (including limited review) | 5.94 |
| Other expenses | -19.00 |
| Total expenses | 2,803.29 |
| Loss before tax | -282.19 |
| Tax expense: (1) Current tax | -26.00 |
| (2) Deferred tax | -26.00 |
| (3) Adjustment of tax relating to earlier periods | -26.00 |
| Loss for the year [A] | -297.27 |
| Other Comprehensive Income Items that will not be reclassified to profit or loss in subsequent periods | -0.08 |
| Loss for the year Attributable to : Unit holders | -297.27 |
| Non- Controlling interest | 0.00 |
| Attributable to : Unit holders | -297.35 |
| Non- Controlling interest | 0.00 |
| Earnings per unit (Rs. per unit) | -28.00 |
| Basic and diluted | -1.88 |
BS · STANDALONE · 2023-03-31 · INR million ANZEN_79894e9e3af3 p67
| Line | 2023-03-31 |
|---|---|
| Anzen India Energy Yield Plus Trust Standalone Balance Sheet as at March 31, 2023 All amounts in Rupees million unless otherwise stated ASSETS (1) Non-current assets (a) Financial assets (i) Investments | 11,386.41 |
| (ii) Loans | 11,314.00 |
| (iii) Other financial assets | 0.75 |
| (b) Income tax assets (net) | 1.92 |
| Total non-current assets | 22,703.08 |
| (2) Current assets (a) Financial assets (i) Investments | 472.84 |
| (ii) Cash and cash equivalents | 4.10 |
| (iii) Bank balances other than (6) above | 176.24 |
| (iv) Other financial assets | 0.11 |
| Total current assets | 653.29 |
| Total assets | 23,356.37 |
| EQUITY AND LIABILITIES EQUITY (a) Unit capital | 15,624.79 |
| (b) Other equity | 272.87 |
| Total equity | 15,897.66 |
| LIABILITIES (1) Non-current liabilities (a) Financial liabilities (i) Borrowings | 7,416.24 |
| Total non-current liabilities | 7,416.24 |
| (2) Current liabilities (a) Financial liabilities (i) Trade payables (a) total outstanding dues of micro and small enterprises | 0.00 |
| (b) total outstanding dues of creditors other than micro enterprises and small enterprises | 23.86 |
| (ii) Other financial liabilities | 1.67 |
| (b) Other current liabilities | 16.94 |
| Total current liabilities | 42.47 |
| Total equity and liabilities | 23,356.37 |
PL · STANDALONE · 2023-03-31 · INR million ANZEN_79894e9e3af3 p68
| Line | 2023-03-31 |
|---|---|
| Standalone Statement of Profit and Loss for the year ended March 31, 2023 All amounts in Rupees million unless otherwise stated INCOME Revenue from operations | 668.29 |
| Interest income on investment in fixed deposits | 13.49 |
| Income from investment in mutual funds | 24.33 |
| Total income | 706.11 |
| EXPENSES Finance costs | 210.31 |
| Legal and professional fees | 1.11 |
| Annual listing fee | 2.62 |
| Rating fee | 2.66 |
| Valuation expenses | 0.90 |
| Trustee fee | 0.64 |
| Audit fees - Statutory audit fees | 2.97 |
| - Other services (including certification) | 0.15 |
| Other expenses | 0.91 |
| Total expenses | 222.27 |
| Profit before tax | 483.84 |
| Tax expense: (i) Current tax | 15.05 |
| (ii) Deferred tax | 0.00 |
| Profit for the year [A] | 468.79 |
| Other Comprehensive Income Items that will not be reclassified to profit or loss in subsequent periods | 0.00 |
| Items that will be reclassified to profit or loss in subsequent periods | 0.00 |
| Total other comprehensive income for the year, net of tax [B] | 0.00 |
| Total comprehensive income for the year, net of tax [A+B] | 468.79 |
| Earnings per unit (Rs. per unit) Basic and diluted | 7.68 |
| Summary of significant accounting policies The accompanying notes are an integral part of the standalone financial statements. As per our report of even date For S R B C & CO LLP For and on behalf of the Board of Directors of Chartered Accountants Edelweiss Real Assets Managers Limited Firm Registration No: 324982E/E300003 (As Investment Manager to Anzen India Energy Yield Plus Trust) per Amit Singh Ranjita Deo Vaibhav Doshi Partner CIO & Whole-time Director Chief Financial Officer Membership Number : 408869 DIN No. : 09609160 Place : Pune Date : May 25, 2023 Jalpa Parekh Company Secretary Membership Number : A44507 Place : Mumbai Date : May 25, 2023 For the period from November 01,2021 to March 31, 2022 (Refer Note 30) Anzen India Energy Yield Plus Trust Particulars Notes Year ended March 31, 2023 Standalone Cash Flow Statement for the year ended March 31, 2023 Particulars Year ended March 31, 2023 For the period from November 01,2021 to March 31, 2022 (Refer Note 30) Cash flow from operating activities Profit before tax | 483.84 |
| Adjustments to reconcile profit/(loss) before tax to net cash flows: Interest income on investment in fixed deposits | -13.49 |
| Income from investment in mutual funds | -24.33 |
| Finance costs | 210.31 |
| Interest income on loans given to subsidiaries | -556.74 |
| Finance income on non-convertible debentures | -20.65 |
| Finance income on optionally-convertible debentures | -90.90 |
| Operating loss before working capital changes | -11.96 |
| Working capital adjustment (Increase) / Decrease in other assets | -0.75 |
| Increase / (Decrease) in trade payables | 23.86 |
| Increase / (Decrease) in other current liabilities | 16.93 |
| Cash flow generated from operations | 28.08 |
| Income tax (paid) / refund received (net) | -16.97 |
| Net cash flow from operating activities [A] | 11.11 |
| Cash flow from investing activities Purchase of OCD of subsidiaries | -2,840.00 |
| Purchase of NCD of subsidiary | -291.00 |
| Loan given to subsidiaries | -11,940.00 |
| Loan repaid by subsidiaries | 626.00 |
| Proceeds from maturity of fixed deposits | 8,752.17 |
| Investment in fixed deposits | -8,928.41 |
| Investment in mutual funds | -6,318.56 |
| Proceeds from sale of investment in mutual funds | 5,870.05 |
| Interest received on loan given to subsidiaries | 556.74 |
| Interest received on Optionally convertible debentures | 135.49 |
| Interest received on Non convertible debentures | 20.65 |
| Interest received on investment in fixed deposits | 13.38 |
| Net cash flow used in investing activities [B] | -14,343.49 |
| Cash flow from financing activities Proceeds from issue of Unit capital* | 7,500.00 |
| Proceeds from non convertible debentures | 7,500.00 |
| Payment of Unit issue expenses | -175.21 |
| Payment of Interest on non convertible debentures | -292.39 |
| Payment of distributions to unitholders | -195.92 |
| Net cash flow from financing activities [C] | 14,336.48 |
| Net increase / (decrease) in cash and cash equivalents [A+B+C] | 4.10 |
| Cash and cash equivalents at the beginning of the year | 0.00 |
| Cash and cash equivalents at the end of the year | 4.10 |
| Components of cash and cash equivalents: Year ended March 31, 2023 For the period from November 01,2021 to March 31, 2022 (Refer Note 30) Balances with banks : - On current accounts | 4.10 |
BS · CONSOLIDATED · 2023-03-31 · INR million ANZEN_79894e9e3af3 p103
| Line | 2023-03-31 |
|---|---|
| Anzen India Energy Yield Plus Trust Consolidated Balance Sheet as at March 31, 2023 All amounts in Rupees million unless otherwise stated ASSETS (1) Non-current assets (a) Property, plant and equipment | -3.00 |
| (i) Other financial assets | -4.00 |
| (b) Income tax assets (net) | 24.36 |
| Total non-current assets | 21,008.45 |
| (2) Current assets (a) Financial assets (i) Investments | -5.00 |
| (ii) Trade receivables | -7.00 |
| (iii) Cash and cash equivalents (8A) | 65.35 |
| (iv) Bank balances other than disclosed in note 8A above (8B) | 176.24 |
| (v) Other financial assets | -4.00 |
| (b) Other current assets | -6.00 |
| Total current assets | 2,247.79 |
| Total assets | 23,256.24 |
| EQUITY AND LIABILITIES EQUITY (a) Unit capital | -9.00 |
| (b) Other equity | -10.00 |
| Total equity | 15,109.60 |
| LIABILITIES (1) Non-current liabilities (a) Financial liabilities (i) Borrowings | -11.00 |
| (b) Provisions | -12.00 |
| Total non-current liabilities | 7,418.13 |
| (2) Current liabilities (a) Financial liabilities (i) Trade payables | -13.00 |
| (ii) Other financial liabilities | -14.00 |
| (b) Other current liabilities | -15.00 |
| (c) Provisions | -12.00 |
| Total current liabilities | 728.51 |
| Total equity and liabilities | 23,256.24 |
| Summary of significant accounting policies The accompanying notes are an integral part of the consolidated financial statements. As per our report of even date For S R B C & CO LLP For and on behalf of the Board of Directors of Chartered Accountants Edelweiss Real Assets Managers Limited Firm Registration No: 324982E/E300003 (As Investment Manager to Anzen India Energy Yield Plus Trust) per Amit Singh Partner Ranjita Deo Vaibhav Doshi Membership Number : 408869 CIO & Whole-time Director Chief Financial Officer Place : Pune DIN No. : 09609160 Date : May 25, 2023 Jalpa Parekh Company Secretary Membership Number : A44507 Place : Mumbai Date : May 25, 2023 (b) total outstanding dues of creditors other than micro enterprises and small enterprises Particulars Notes As at March 31, 2022 (Refer Note 35) As at March 31, 2023 (a) total outstanding dues of micro and small enterprises All amounts in Rupees million unless otherwise stated INCOME Revenue from contract with customers | -16.00 |
| Income from investment in mutual fund | 51.37 |
| Interest income on investment in fixed deposits | 8.62 |
| Other income | 2.52 |
| Total income | 999.20 |
| EXPENSES Operation and maintenance expense | 30.60 |
| Employee benefit expense | -17.00 |
| Depreciation expense | -3.00 |
| Finance costs | -18.00 |
| Investment management fees (refer Note 19) | 24.18 |
| Project management fees (refer Note 19) | 10.53 |
| Insurance expenses | 20.87 |
| Legal and professional fees | 35.59 |
| Annual listing fee | 2.62 |
| Rating fee | 2.66 |
| Valuation expenses | 0.90 |
| Trustee fee | 0.64 |
| Payment to auditors - Statutory audit fees | 3.73 |
| Other expenses | -19.00 |
| Total expenses | 1,356.28 |
| Loss before tax | -357.08 |
| Tax expense: (1) Current tax | -26.00 |
| (2) Deferred tax | -26.00 |
| Loss for the year/period [A] | -319.24 |
| Other Comprehensive Income Items that will not be reclassified to profit or loss in subsequent periods | -0.01 |
| Attributable to : Unit holders | -319.24 |
| Non- Controlling interest | 0.00 |
| Attributable to : Unit holders | -319.25 |
| Non- Controlling interest | 0.00 |
| Earnings per unit (Rs. per unit) | -28.00 |
| Basic and diluted | -5.23 |
Rejected statements
| Statement | Scope | Columns | Reason | Source |
|---|---|---|---|---|
| NAV | STANDALONE | 2025-03-31 | NO_TOTALS | ANZEN_338f31e8f690 p33 |
| CF | CONSOLIDATED | 2025-03-31 | TOTAL_DOES_NOT_TIE:opening+flows!=closing | ANZEN_338f31e8f690 p107 |
| NAV | CONSOLIDATED | 2024-03-31, 2023-03-31 | NO_TOTALS | ANZEN_ef1bdf18a098 p25 |
| NAV | STANDALONE | NO_TOTALS | ANZEN_ef1bdf18a098 p51 | |
| CF | CONSOLIDATED | 2024-03-31 | TOTAL_DOES_NOT_TIE:opening+flows!=closing | ANZEN_ef1bdf18a098 p91 |
| BS | CONSOLIDATED | 2023-03-31 | NO_TOTAL_ASSETS | ANZEN_36e1280f480d p49 |
| NDCF | UNSTATED | PERIOD_NOT_ATTRIBUTABLE | ANZEN_36e1280f480d p88 | |
| NDCF | UNSTATED | PERIOD_NOT_ATTRIBUTABLE | ANZEN_36e1280f480d p98 | |
| NDCF | STANDALONE | NO_TOTALS | ANZEN_36e1280f480d p99 | |
| NAV | CONSOLIDATED | 2023-03-31 | NO_TOTALS | ANZEN_79894e9e3af3 p36 |
| NAV | STANDALONE | NO_TOTALS | ANZEN_79894e9e3af3 p63 | |
| TR | STANDALONE | NO_TOTALS | ANZEN_79894e9e3af3 p63 | |
| NAV | CONSOLIDATED | 2023-03-31 | NO_TOTALS | ANZEN_79894e9e3af3 p100 |
NAV & valuation
No accepted Statement of Net Assets at Fair Value on disk for this trust.
Property/project-wise fair values: not extracted in this release; 7 valuation report(s) on disk.
Distributions
| Period end | DPU ₹ | Basis | Record date | Payment date | Total (₹ mn) | Source |
|---|---|---|---|---|---|---|
| 2023-06-30 | 2.45 | STATED_NO_PERIOD_IN_SENTENCE | 2023-08-25 | 2023-08-25 | not stated | open PDF at page |
| 2023-09-30 | 2.45 | STATED_NO_PERIOD_IN_SENTENCE | — | — | not stated | open PDF at page |
| 2023-12-31 | 2.45 | STATED_NO_PERIOD_IN_SENTENCE | 2024-02-23 | — | not stated | open PDF at page |
| 2024-06-30 | 2.45 | STATED | — | — | not stated | open PDF at page |
| 2024-09-30 | 2.45 | STATED | — | — | not stated | open PDF at page |
| 2024-12-31 | 2.45 | STATED | — | — | not stated | open PDF at page |
| 2025-06-30 | 2.75 | STATED | — | — | not stated | open PDF at page |
| 2025-12-31 | 2.75 | STATED | — | — | UNITS_UNAVAILABLE | open PDF at page |
| 2026-06-30 | 3.00 | STATED | — | — | UNITS_UNAVAILABLE | open PDF at page |
Assets
Project/property tables (concession length, remaining life, availability, MW) are not extracted in this release; 7 valuation reports and 1 decks are on disk under Documents.
Earnings calls
0 usable call document(s); 0 document(s) on file are not transcripts.
Debt
Borrowings schedule not extracted in this release; the balance sheet lines above carry total borrowings where a statement was accepted.
Unitholding
16 unitholding filings on disk (not parsed in this release).
Documents
| Class | Kind | Filing date | File | SHA-256 |
|---|---|---|---|---|
| ANNUAL_REPORT | — | efbbf21f-529d-4901-b001-23262eb5c685.pdf | 79894e9e3af3bc9a… | |
| DISTRIBUTION_NDCF | — | 0877f0c4-d788-46ed-845c-1991b692d728.pdf | 6a2c14101ab6461c… | |
| DISTRIBUTION_NDCF | — | 094ea281-4bdd-4cae-8690-dc04b4f2329a.pdf | f1ebaf631202d83f… | |
| DISTRIBUTION_NDCF | — | 0bfb0a2b-5f9b-4c94-ab97-7d97a5efdaf2.pdf | c369fea610e1ef7e… | |
| DISTRIBUTION_NDCF | — | 0f3c6188-d8dd-45c4-b7b9-56f7d33ed817.pdf | f56d9e0d5f2ddec8… | |
| DISTRIBUTION_NDCF | — | 17adb494-a0f1-45e3-85a6-89f79c007cd4.pdf | 177588451b4b7a94… | |
| DISTRIBUTION_NDCF | — | 1a48e886-d268-490d-9b0e-f1dc6fafd144.pdf | 5b48d5417ecc4c01… | |
| DISTRIBUTION_NDCF | — | 4247a4af-edef-4303-b6ed-a07777f0797e.pdf | cecabf2fb89cf4ab… | |
| DISTRIBUTION_NDCF | — | 4a127efb-4f1e-4b36-80ce-50b5c7541b41.pdf | 46771639e880042d… | |
| DISTRIBUTION_NDCF | — | 4cac96c0-d68d-465b-9805-5eff9f60dd07.pdf | 2dc50570dc7e5fca… | |
| DISTRIBUTION_NDCF | — | 4cc4e07e-a18f-4ea4-82a5-9fb89cf4899a.pdf | f1172e656a3e05f9… | |
| DISTRIBUTION_NDCF | — | 6561021f-5166-4956-bace-ed03f4d4109a.pdf | 398de847442e9014… | |
| DISTRIBUTION_NDCF | — | 6821ac17-7214-4445-aaf3-0b3f5fba7917.pdf | 7b3187301fdc8f7e… | |
| DISTRIBUTION_NDCF | — | 6859b791-511a-4d99-b7b5-8dfb7e77ff5f.pdf | 21e79445ec6e81c3… | |
| DISTRIBUTION_NDCF | — | 7145d94d-f8c4-40cd-a703-af5e578a41f4.pdf | 4787adf0c28d2d09… | |
| DISTRIBUTION_NDCF | — | 85a987d7-ba4b-4da7-a827-8bdd29cc323d.pdf | 28ff3952403605a3… | |
| DISTRIBUTION_NDCF | — | 87f0bd77-094c-4725-b206-1bade05a3ee2.pdf | 6ec652d670567dc0… | |
| DISTRIBUTION_NDCF | — | 9747aa4b-6b79-4ee1-bbcc-291269c8c42c.pdf | 9831deca02036fd7… | |
| DISTRIBUTION_NDCF | — | 9e555b4b-e883-4dd3-8c29-240e08b53577.pdf | cd67cfe1dde9a73d… | |
| DISTRIBUTION_NDCF | — | a304b7ba-549a-42da-b0bf-2ff65db3a4f3.pdf | 13ed79d1e598c84e… | |
| DISTRIBUTION_NDCF | — | b03a198c-6b37-4363-bcc4-6b1edba18f53.pdf | 0f49b5564a57a8f8… | |
| DISTRIBUTION_NDCF | — | b6728345-8022-4a68-a46b-0abf4d528ff2.pdf | dcab46e6ad27003f… | |
| DISTRIBUTION_NDCF | — | b9db79bd-f19b-4477-9200-33ee360ae2a4.pdf | cfd8ebbba62d0af3… | |
| DISTRIBUTION_NDCF | — | cd65afdb-d77b-4114-bfcc-c7e77e0f0ce3.pdf | d3b3e80920b4eb43… | |
| DISTRIBUTION_NDCF | — | d1953267-7ccb-40aa-841d-122ce4149598.pdf | 49a8c5386f8c1c5c… | |
| DISTRIBUTION_NDCF | — | db251ed6-54fe-4be8-93f3-cc78d1555d31.pdf | 941a5457cfba8d5a… | |
| FINANCIAL_RESULTS | — | b578863f-8f95-49e0-8e34-ad5c9cbb4f52.pdf | 338f31e8f6902758… | |
| FINANCIAL_RESULTS | — | c82fe776-74ec-42b5-8c4a-851b6f87a4c3.pdf | ef1bdf18a098330c… | |
| FINANCIAL_RESULTS | — | cbcfe563-6109-41d6-b00f-0b2c8b99260c.pdf | 36e1280f480dcc12… | |
| INVESTOR_DECK | 2023-06-23 | 3b3fcbdc-0781-4449-a699-f09699479d73.pdf | 66a8a180264cff3f… | |
| SHAREHOLDING_PATTERN | — | 0d70c457-c29e-4e4f-afb4-7224d35f524c.pdf | ed9166b5f1465611… | |
| SHAREHOLDING_PATTERN | — | 0f9994c6-7874-4aa8-93fb-ec8611873b21.pdf | 18d1f17d8720bcd4… | |
| SHAREHOLDING_PATTERN | — | 13f1a3ae-b3da-4ef2-9d8c-2a3a986ebe40.pdf | 38155614f6abc08f… | |
| SHAREHOLDING_PATTERN | — | 19d2aff7-46ad-4afc-a346-259c5b4a914f.pdf | 03464777c1a4f9f7… | |
| SHAREHOLDING_PATTERN | — | 1ef406df-e165-464d-afc2-68bbae9fbcd8.pdf | 43198c5ae24ae04e… | |
| SHAREHOLDING_PATTERN | — | 44261b37-a9b4-4f4a-a0b8-d774b29fc935.pdf | dbd6a212d086b117… | |
| SHAREHOLDING_PATTERN | — | 6b6134ef-67bc-43d0-9119-716ce25aefbc.pdf | 8e9cd58f76b99398… | |
| SHAREHOLDING_PATTERN | — | 6c6022f7-e323-4876-9cd8-570a0c69f9d3.pdf | 953fa956180ee1b1… | |
| SHAREHOLDING_PATTERN | — | 7039bc05-3509-4c7d-a8ea-96ac1b272866.pdf | d77d9b5ea924f880… | |
| SHAREHOLDING_PATTERN | — | 8e20e44c-3413-456e-a67a-1b679816c7c5.pdf | 34c7e8bdb9c79099… | |
| SHAREHOLDING_PATTERN | — | 903feb7b-0994-4b10-b979-c8a9c6098e55.pdf | af2b0b231511906e… | |
| SHAREHOLDING_PATTERN | — | a54c70a2-e0ea-4565-82be-f2202fc859d9.pdf | 7172556e91f18c2b… | |
| SHAREHOLDING_PATTERN | — | b5917074-ff48-487b-8d3c-9ef6a3e0a332.pdf | b62867327bcc54bb… | |
| SHAREHOLDING_PATTERN | — | c60a409b-fba6-44ab-b8a1-a07cd9d78d15.pdf | 17b060c3195e92f0… | |
| SHAREHOLDING_PATTERN | — | df68e6d5-d720-472a-a967-d5a236f8f6ee.pdf | 9c2ed864e0a84467… | |
| SHAREHOLDING_PATTERN | — | e7600be7-4edd-4e0f-8a3c-e3c2d1ee96e9.pdf | a7361e764249be35… | |
| VALUATION_REPORT | 2023-05-25 | 2087707a-469b-4d32-8688-0e6d7d482497.pdf | 7ff9809810496200… | |
| VALUATION_REPORT | 2024-05-24 | 92026991-d311-4e06-8c74-19701b8b0047.pdf | 1b3623cdc51792d9… | |
| VALUATION_REPORT | 2025-05-27 | d0cd6bde-89b1-4b47-8251-340cf8509943.pdf | cc904ef304d2ef8b… | |
| VALUATION_REPORT | 2025-11-11 | 6feaa553-2804-442f-839c-db96807a193c.pdf | 2d9c4e723649ea60… | |
| VALUATION_REPORT | 2026-01-24 | cfb493c1-a5c3-4773-8c4c-8e89aaa2ef26.pdf | 2505501674d1b3b3… | |
| VALUATION_REPORT | 2026-04-23 | fe900064-c73d-4afa-b917-d17c6186f315.pdf | 044e414a849c000c… | |
| VALUATION_REPORT | 2026-05-22 | df59849c-a2c8-47ac-bbd2-43776b636174.pdf | 46c01437fc862245… |