Energy Infrastructure Trust

INVITPRIVATELY_PLACED_LISTEDGAS_PIPELINE registry symbol ENERGYINFRA

Overview · Triage · History · Financial statements · NAV & valuation · Distributions · Assets · Earnings calls · Debt · Unitholding · Documents

Overview

Field	Value	Source
Listing class	PRIVATELY_PLACED_LISTED	ENERGYINFRA_dc968540ed95 p60: “17 The units of the Trust are listed on BSE by way of private placement.”
Sector	GAS_PIPELINE	ENERGYINFRA_f0f5b9caea97 p1: “pipeline”
Files on disk	86
Distributions on record	0
Accepted statements	17	86 rejected (reasons below)

Triage — is the trust returning income or returning the unit?

No distribution or accepted NAV statement on disk; nothing to triage.

History — DPU split by component

No distribution declaration on disk.

Financial statements (accepted 17, rejected 86)

BS · STANDALONE · 2023-03-31, 2022-03-31 · UNKNOWN ENERGYINFRA_97077124b49c p101

Line	2023-03-31	2022-03-31
Standalone Financial Statements India Infrastructure Trust STANDALONE BALANCE SHEET AS AT MARCH 31, 2023 As per our report of even date For and on behalf of the Board of Directors of For Deloitte Haskins & Sells LLP Brookfield India Infrastructure Manager Private Limited Chartered Accountants (as an Investment Manager of India Infrastructure Trust) Firm’s Registration No.117366W/W-100018 Rajendra Sharma Sridhar Rengan Akhil Mehrotra Pratik Desai Partner Chairperson of the Board Member of the Pipeline Compliance Officer Membership No. 119925 DIN: 03139082 InvIT Committee of the Trust Place : Mumbai PAN: ADNPM5006E PAN: ALZPD6476H Place : Mumbai Place : Mumbai Date : May 19, 2023 Date : May 19, 2023 Place : Mumbai (Rs. in Crore) Notes Notes As at March 31, 2023 As at March 31, 2022 ASSETS Non-Current Assets Investment in Subsidiary	3.00	50.00
Financials Assets Investments	5,997.19	6,964.23
Other Financial Assets	48.91	47.90
Total Non-Current Assets	6,096.10	7,062.13
Current Assets Financial Assets Investments	0.53	0.25
Cash and Cash Equivalents	0.22	0.24
Other Financials Assets	0.57	0.55
Other Current Assets	0.14	0.06
Total Current Assets	1.46	1.10
Total Assets	6,097.56	7,063.23
EQUITY AND LIABILITIES Equity Unit Capital	4,708.15	5,157.95
Other Equity Retained earning	1,304.39	1,831.35
Total Unit Holders’ Equity	6,012.54	6,989.30
Liabilities Non-Current Liabilities Financial Liabilities Other Financial Liabilities (Call Option)	82.80	70.12
Total Non-Current Liabilities	82.80	70.12
Current Liabilities Financial Liabilities Trade Payables Small Enterprises and Micro enterprises	0.00	1.21
Others	2.01	2.27
Other Financial Liabilities	0.00	0.00
Other Current Liabilities	0.21	0.33
Total Current Liabilities	2.22	3.81
Total Liabilities	85.02	73.93
Total Equity and Liabilities	6,097.56	7,063.23

PL · STANDALONE · 2023-03-31, 2022-03-31 · UNKNOWN ENERGYINFRA_97077124b49c p102

Line	2023-03-31	2022-03-31
Standalone Financial Statements Annual Report \| 2022-2023 STANDALONE STATEMENT OF PROFIT AND LOSS FOR THE YEAR ENDED MARCH 31, 2023 (Rs. in Crore) Notes For the year ended March 31, 2023 For the year ended March 31, 2022 INCOME Revenue from Operations	16.00	608.61
Other income	2.74	3.23
Total Income	611.35	639.15
EXPENSES Valuation Expenses	0.23	0.18
Investment Manager Fee	2.83	2.83
Trustee Fee	0.21	0.21
Project Manager fee	1.77	1.77
Listing Fee	0.12	0.12
Audit Fees	2.66	2.45
Other Expenses	15.12	13.70
Fair value Loss/ (gain) on Non convertible debentures measured at FVTPL	517.25	37.48
Total Expenses	540.19	58.74
Profit / (Loss) before Tax	71.16	580.41
Tax Expenses Current Tax	1.17	1.38
Deferred Tax	0.00	0.00
Profit / (Loss) for the period	69.99	579.03
Other Comprehensive Income Items that will not be reclassified to statement of profit and loss	0.00	0.00
Total Comprehensive Income for the period	69.99	579.03
Earnings per unit of unit value - For Basic (Rs.)	1.05	8.72
- For Diluted (Rs.)	1.05	8.72
The accompanying notes form an integral part of Standalone Financial Statements. As per our report of even date For and on behalf of the Board of Directors of For Deloitte Haskins & Sells LLP Brookfield India Infrastructure Manager Private Limited Chartered Accountants (as an Investment Manager of India Infrastructure Trust) Firm’s Registration No.117366W/W-100018 Rajendra Sharma Sridhar Rengan Akhil Mehrotra Pratik Desai Partner Chairperson of the Board Member of the Pipeline Compliance Officer Membership No. 119925 DIN: 03139082 InvIT Committee of the Trust Place : Mumbai PAN: ADNPM5006E PAN: ALZPD6476H Place : Mumbai Place : Mumbai Date : May 19, 2023 Date : May 19, 2023 Place : Mumbai Standalone Financial Statements India Infrastructure Trust STATEMENT OF CHANGES IN UNITHOLDER’S EQUITY FOR THE YEAR ENDED MARCH 31, 2023 A. UNIT CAPITAL (Rs. in Crore) Balance at the beginning of previous reporting year i.e. April 1, 2021 Changes in unit capital during the year 2021-22* Balance at the end of previous reporting year i.e. March 31, 2022 Changes in unit capital during the year 2022-23* Balance as at the end of the reporting year i.e. March 31, 2023	5,580.65	-422.70
* Return of capital as per NDCF is approved by investment manager. Refer NDCF Note 24. B. OTHER EQUITY (Rs. in Crore) Retained Earnings Other Comprehensive Income Total As at March 31, 2022 Balance as at the beginning of the reporting year i.e. April 1, 2021	1,887.11	0.00
Total Comprehensive Income for the year	579.03	0.00
Return on Capital#	-628.18	0.00
Other Income Distribution#	-6.61	0.00
Balance as at the end of the reporting year i.e. March 31, 2022	1,831.35	0.00
As at March 31, 2023 Balance as at the beginning of the reporting year i.e. April 1, 2022	1,831.35	0.00
Total Comprehensive Income for the year	69.99	0.00
Return on Capital#	-596.95	0.00
Other Income Distribution#	0.00	0.00
Balance as at the end of the reporting year i.e. March 31, 2023	1,304.39	0.00

BS · CONSOLIDATED · 2023-03-31 · UNKNOWN ENERGYINFRA_97077124b49c p133

Line	2023-03-31
Consolidated Financial Statements 120 India Infrastructure Trust CONSOLIDATED BALANCE SHEET AS AT MARCH 31, 2023 (Rs. in Crore) Particulars Notes As at March 31, 2023 As at March 31, 2022 ASSETS Non-Current Assets Property, Plant and Equipment	11,923.89
Capital Work-in-Progress	36.73
Goodwill	40.40
Other Intangible Assets	1,618.30
Intangible Assets Under Development	0.00
Financial Assets Other Financial Assets	177.62
Income tax assets (net)	55.03
Other Non-Current Assets	5.93
Total Non-Current Assets	13,857.90
Current Assets Inventories	237.34
Financial Assets Investments	20.21
Trade Receivables	146.02
Cash and Cash Equivalents	389.68
Other Bank Balances	201.95
Other Financial Assets	26.67
Other Current Assets	39.16
Total Current Assets	1,061.03
Total Assets	14,918.93
EQUITY AND LIABILITIES Equity Unit Capital	4,708.15
Other Equity	-2,034.69
Total Equity attributable to the unit holders of the Trust	2,673.46
Non- Controlling Interest	4,045.17
Total Equity	6,718.63
Liabilities Non-Current Liabilities Financial Liabilities Borrowings	7.01
Lease Liabilities	19.79
Other Financial Liabilities	82.80
Deferred Tax Liabilities (Net)	0.00
Other Non-Current Liabilities	26.37
Total Non-Current Liabilities	135.97
Current Liabilities Financial Liabilities Lease Liabilities	2.61
Borrowings	6,445.63
Trade Payables Total outstanding dues of Small Enterprises and Micro enterprises	0.80
Others	135.34
Other Financial Liabilities	776.89
Other Current Liabilities	701.90
Provisions	1.16
Total Current Liabilities	8,064.33
Total Liabilities	8,200.30
Total Equity and Liabilities	14,918.93

PL · CONSOLIDATED · 2023-03-31 · UNKNOWN ENERGYINFRA_97077124b49c p134

Line	2023-03-31
Consolidated Financial Statements	121.00
Annual Report \| 2022-2023 CONSOLIDATED STATEMENT OF PROFIT AND LOSS FOR THE YEAR ENDED MARCH 31, 2023 (Rs. in Crore) Particulars Notes For the year ended March 31, 2023 For the year ended March 31, 2022 INCOME Revenue from Operations	2,744.02
Interest	22.37
Realised/ Unrealised Gain on Mutual Funds	23.30
Other Income (net)	13.45
Total Income	2,803.14
EXPENSES Valuation Expenses	0.23
Audit Fees	26.20
Insurance & Security Expenses	47.42
Employee Benefits Expense	34.56
Project management fees	1.77
Investment management fees	2.83
Trustee Fee	0.21
Depreciation on property, plant and equipment	851.14
Amortization of intangible assets	102.22
Finance Costs	587.69
Custodian fees	0.40
Repairs and maintenance	68.43
Transmission charges	24.78
Loss on sale of assets	0.03
Other Expenses	530.03
Total Expenses	2,255.89
Profit/ (Loss) Before Tax	547.25
Tax Expenses Current Tax	1.17
Deferred Tax	0.00
Profit/ (Loss) for the year	546.08
Other Comprehensive Income / (Loss) Items that will not be reclassified to statement of profit and loss	-0.51
Total Comprehensive Income / (Loss) for the year	545.57
Profit for the year attributable to: Unit holders of the Trust	546.08
Non- Controlling Interest	0.00
Total Comprehensive Income / (Loss) attributable to Unit holders of the Trust	545.57
Non- Controlling Interest	0.00
Earnings per unit - For Basic (Rs.)	8.22
- For Diluted (Rs.)	8.22
See accompanying Notes to the Financial Statements 1 - 41 As per our report of even date For and on behalf of the Board of Directors of For Deloitte Haskins & Sells LLP Brookfield India Infrastructure Manager Private Limited Chartered Accountants (as an Investment Manager of India Infrastructure Trust) Firm’s Registration No.117366W/W-100018 Rajendra Sharma Sridhar Rengan Akhil Mehrotra Pratik Desai Partner Chairperson of the Board Member of the Pipeline Compliance Officer Membership No. 119925 DIN: 03139082 InvIT Committee of the Trust Place : Mumbai PAN: ADNPM5006E PAN: ALZPD6476H Place : Mumbai Place : Mumbai Date : May 19, 2023 Date : May 19, 2023 Place : Mumbai Consolidated Financial Statements 122 India Infrastructure Trust CONSOLIDATED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED MARCH 31, 2023 A. UNIT CAPITAL (Rs. in Crore) Particulars Balance as at 1st April, 2022 Changes in Unit Capital during the year 2022-23* Balance as at 31st March, 2023 Unit Capital	5,157.95
(Rs. in Crore) Particulars Balance as at 1st April, 2021 Changes in Unit Capital during the year 2021-22* Balance as at 31st March, 2022 Unit Capital	5,580.65
B. OTHER EQUITY (Refer Note 11 and 12) (Rs. in Crore) Particulars Attributable to the unit holders of the Trust Non- Controlling Interest Total Retained Earnings Other Comprehensive Income / (Loss) Total Balance as at the beginning of the reporting year i.e. April 1, 2022	-1,983.67
Total Comprehensive Income / (Loss) for the year	546.08
Return on Capital #	-596.95
Other Income Distribution #	0.00
Balance as at the end of the reporting year i.e. March 31, 2023	-2,034.54
Balance as at the beginning of the reporting year i.e. April 1, 2021	-1,898.18
Total Comprehensive Income / (Loss) for the year	549.30
Return on Capital #	-628.18
Other Income Distribution #	-6.61
Balance as at the end of the reporting year i.e. March 31, 2022	-1,983.67

BS · STANDALONE · 2023-03-31, 2022-03-31 · UNKNOWN ENERGYINFRA_029e896e9992 p36

Line	2023-03-31	2022-03-31
India Infrastructure Trust Standalone Balance Sheet as at M arch 31, 2023 INR in Crore As at As at Notes March 31, 2023 March 31, 2022 ASSETS Non-Current Assets Investment in Subsidiary	50.00	50.00
Financials Assets Investments	5,997.19	6,964.23
Other Financial Assets	48.91	47.90
Total Non-Current Assets	6,096.10	7,062.13
Current Assets Financial Assets Investments	0.53	0.25
Cash and Cash Equivalents	0.22	0.24
Other Financials Assets	0.57	0.55
Other Current Assets	0.14	0.06
Total Current Assets	1.46	1.10
Total Assets	6,097.56	7,063.23
EQUITY AND LIABILITIES Equity Unit Capital	4,708.15	5,157.95
Other Equity Retained earning	1,304.39	1,831.35
Total Unit Holders' Equity	6,012.54	6,989.30
Llabllltles Non-Current Llabllltles Financial Liabilities Other Financial Liabilities (Call Option)	82.80	70.12
Total Non-Current Llabllltles	82.80	70.12
Current Llablllties Financial Liabilities Trade Payables Small Enterprises and Micro enterprises	0.00	1.21
Others	2.01	2.27
Other Financial Liabilities	0.00	0.00
Other Current Liabilities	0.21	0.33
Total Current Liabilities	2.22	3.81
Total Llabllltles	85.02	73.93
Total Equity and Liabilities	6,097.56	7,063.23

PL · CONSOLIDATED · 2019-03-31 · UNKNOWN ENERGYINFRA_b6c70c142dc6 p4

Line	2019-03-31
India Infrastructure Trust Consolidated Statement of Profit and Loss for the period from 22nd November, 2018 to 31st March, 2019 INCOME Notes (Rs. in Crore) Period ended 31st March, 2019 Revenue from Operations	27.91
Other Income	4.73
Total Income	32.63
EXPENSES Employee Benefits Expense	0.39
Finance Costs	14.77
Depreciation and Amortisation Expense	21.04
Other Expenses	69.10
Total Expenses	105.31
Profit / (Loss) Before Tax	-72.67
Tax Expenses Current Tax Deferred Tax	23.00
Profit / (Loss) for the period	-95.67
Other Comprehensive Income Items that will not be reclassified to profit and loss	0.00
Total Comprehensive Income for the period	-95.67
Earnings per unit of face value of Rs. 100 each - For Basic (Rs.)	-18.73
- For Diluted (Rs.)	-18.73

PL · STANDALONE · 2019-03-31 · UNKNOWN ENERGYINFRA_b6c70c142dc6 p50

Line	2019-03-31
India Infrastructure Trust Standalone Statement of Profit and Loss for the period from November 22, 2018 to 31st March, 2019 INCOME Notes (Rs. in Crore) Period ended 31st March, 2019 Revenue from Operations	31.09
Other Income	4.42
Total Income	35.51
EXPENSES Valuation Expenses	0.16
Investment Manager Fee	0.40
Registration Expenses for Units/NCD	1.38
Trustee Fee	0.02
Arranger Fee (for NCD)	31.85
Audit Fees	0.20
Other Expenses	49.12
Finance Costs	14.57
Total Expenses	97.70
Profit I (Loss) before Tax	-62.19
Tax Expenses Current Tax Deferred Tax Profit / (Loss) for the period	-62.19
Other Comprehensive Incomenoss) Items that will not be reclassified to statement of profit and loss Total Comprehensive Income for the period	-62.19
Earnings per unit of face value of Rs. 100 each - For Basic (Rs.)	-12.18
- For Diluted (Rs.)	-12.18

PL · CONSOLIDATED · 2019-03-31 · UNKNOWN ENERGYINFRA_b6c70c142dc6 p71

Line	2019-03-31
PenBrook Capital Advisors Private Limited Consolidated statement of profit and loss for the year ended 31 March 2019 (Amount in INR) Particulars Notes 31 March 2019 31 March 2018 Incomes Revenue from operations	28,786,217.00
Other income	4,347,773.00
Total income	33,133,990.00
Expenses Employee benefits expenses	23,586,394.00
Depreciation and amortization expenses	130,279.00
Other expenses	30,435,216.00
Total expenses	54,151,889.00
(Loss)! profit before tax	-21,017,900.00
Tax expense: Current tax	157,010.00
Excess provision written back	-37,043.00
Deferred tax charge	16,010,594.00
(Loss) / profit for the year	-37,148,461.00
Other comprehensive income Items that will not be reclassified to profit or loss Remeasurement of defined benefit (asset)lliability (net)	42,824.00
Total other comprehensive income/(loss), net of tax	42,824.00
Total comprehensive (loss) / income for the year	-37,105,637.00
Earnings per equity share of par value 113.10 each Basic	-1,238.28
Diluted	3.87

PL · STANDALONE · 2019-03-31 · UNKNOWN ENERGYINFRA_468525ca8492 p8

Line	2019-03-31
India Infrastructure Trust Standalone Statement of Profit and Loss for the period from November 22, 2018 to 31st March, 2019 INCOME Notes (Rs. in Crore) Period ended 31st March, 2019 Revenue from Operations	31.09
Other Income	4.42
Total Income	35.51
EXPENSES Valuation Expenses	0.16
Investment Manager Fee	0.40
Registration Expenses for Units/NCD	1.38
Trustee Fee	0.02
Arranger Fee (for NCD)	31.85
Audit Fees	0.20
Other Expenses	49.12
Finance Costs	14.57
Total Expenses	97.70
Profit I (Loss) before Tax	-62.19
Tax Expenses Current Tax Deferred Tax Profit / (Loss) for the period	-62.19
Other Comprehensive Incomenoss) Items that will not be reclassified to statement of profit and loss Total Comprehensive Income for the period	-62.19
Earnings per unit of face value of Rs. 100 each - For Basic (Rs.)	-12.18
- For Diluted (Rs.)	-12.18

PL · CONSOLIDATED · 2019-03-31 · UNKNOWN ENERGYINFRA_468525ca8492 p29

Line	2019-03-31
PenBrook Capital Advisors Private Limited Consolidated statement of profit and loss for the year ended 31 March 2019 (Amount in INR) Particulars Notes 31 March 2019 31 March 2018 Incomes Revenue from operations	28,786,217.00
Other income	4,347,773.00
Total income	33,133,990.00
Expenses Employee benefits expenses	23,586,394.00
Depreciation and amortization expenses	130,279.00
Other expenses	30,435,216.00
Total expenses	54,151,889.00
(Loss)! profit before tax	-21,017,900.00
Tax expense: Current tax	157,010.00
Excess provision written back	-37,043.00
Deferred tax charge	16,010,594.00
(Loss) / profit for the year	-37,148,461.00
Other comprehensive income Items that will not be reclassified to profit or loss Remeasurement of defined benefit (asset)lliability (net)	42,824.00
Total other comprehensive income/(loss), net of tax	42,824.00
Total comprehensive (loss) / income for the year	-37,105,637.00
Earnings per equity share of par value 113.10 each Basic	-1,238.28
Diluted	3.87

BS · STANDALONE · 2023-03-31, 2022-03-31 · UNKNOWN ENERGYINFRA_e87d0b4a53bd p36

Line	2023-03-31	2022-03-31
India Infrastructure Trust Standalone Balance Sheet as at M arch 31, 2023 INR in Crore As at As at Notes March 31, 2023 March 31, 2022 ASSETS Non-Current Assets Investment in Subsidiary	50.00	50.00
Financials Assets Investments	5,997.19	6,964.23
Other Financial Assets	48.91	47.90
Total Non-Current Assets	6,096.10	7,062.13
Current Assets Financial Assets Investments	0.53	0.25
Cash and Cash Equivalents	0.22	0.24
Other Financials Assets	0.57	0.55
Other Current Assets	0.14	0.06
Total Current Assets	1.46	1.10
Total Assets	6,097.56	7,063.23
EQUITY AND LIABILITIES Equity Unit Capital	4,708.15	5,157.95
Other Equity Retained earning	1,304.39	1,831.35
Total Unit Holders' Equity	6,012.54	6,989.30
Llabllltles Non-Current Llabllltles Financial Liabilities Other Financial Liabilities (Call Option)	82.80	70.12
Total Non-Current Llabllltles	82.80	70.12
Current Llablllties Financial Liabilities Trade Payables Small Enterprises and Micro enterprises	0.00	1.21
Others	2.01	2.27
Other Financial Liabilities	0.00	0.00
Other Current Liabilities	0.21	0.33
Total Current Liabilities	2.22	3.81
Total Llabllltles	85.02	73.93
Total Equity and Liabilities	6,097.56	7,063.23

BS · STANDALONE · 2022-03-31, 2021-03-31 · UNKNOWN ENERGYINFRA_60008ae5f5c3 p95

Line	2022-03-31	2021-03-31
Standalone Financial Statements India Infrastructure Trust STANDALONE BALANCE SHEET AS AT MARCH 31, 2022 (Rs. in Crore) Notes As at March 31, 2022 As at March 31, 2021 ASSETS Non-Current Assets Investment in a Subsidiary	3.00	50.00
Financials Assets Investments	6,964.23	7,424.42
Other Financial Assets	47.90	4.59
Total Non-Current Assets	7,062.13	7,479.01
Current Assets Financial Assets Investments	0.25	0.00
Cash and Cash Equivalents	0.24	0.43
Other Bank Balances	0.00	48.43
Other Financials Assets	0.60	0.10
Other Current Assets	0.01	0.01
Total Current Assets	1.10	48.97
Total Assets	7,063.23	7,527.98
EQUITY AND LIABILITIES Equity Unit Capital	5,157.95	5,580.65
Other Equity Retained earnings	1,831.35	1,887.11
Total Unit Holders’ Equity	6,989.30	7,467.76
Liabilities Non-Current Liabilities Financial Liabilities Other Financial Liabilities (call option)	70.12	58.49
Total Non-Current Liabilities	70.12	58.49
Current Liabilities Financial Liabilities Trade Payables Total outstanding dues of Small Enterprises and Micro enterprises	1.21	1.00
Others	2.27	0.60
Other Current Liabilities	0.33	0.13
Total Current Liabilities	3.81	1.73
Total Liabilities	73.93	60.22
Total Equity and Liabilities	7,063.23	7,527.98

PL · STANDALONE · 2022-03-31, 2021-03-31 · UNKNOWN ENERGYINFRA_60008ae5f5c3 p96

Line	2022-03-31	2021-03-31
Standalone Financial Statements Annual Report \| 2021-2022 STANDALONE STATEMENT OF PROFIT AND LOSS FOR THE YEAR ENDED MARCH 31, 2022 (Rs. in Crore) Notes Year ended March 31, 2022 Year ended March 31, 2021 INCOME Revenue from Operations	16.00	635.92
Fair value (loss)/gain on Non convertible debentures measured at FVTPL	-37.48	76.30
Other Income	3.23	3.69
Total Income	601.67	795.96
EXPENSES Valuation Expenses	0.18	0.18
Investment Manager Fee	2.83	2.83
Trustee Fee	0.21	0.21
Project Manager fee	1.77	1.77
Listing Fee	0.12	0.12
Payment to auditors	2.45	2.36
Other Expenses	13.70	10.24
Total Expenses	21.26	17.71
Profit before Tax	580.41	778.25
Tax Expenses Current Tax	1.38	1.58
Deferred Tax	0.00	0.00
Profit for the year	579.03	776.67
Other Comprehensive Income Items that will not be reclassified to statement of profit and loss	0.00	0.00
Total Comprehensive Income for the year	579.03	776.67
Earnings per unit of face value of Rs. 77.6800 each (Previous Year Rs. 84.0461) For Basic (Rs.)	8.72	11.70
For Diluted (Rs.)	8.72	11.70
The accompanying notes form an integral part of Standalone Financial Statements. As per our report of even date For and on behalf of the Board of Directors of For Deloitte Haskins & Sells LLP Brookfield India Infrastructure Manager Private Limited Chartered Accountants (Formerly known as WIP (India) Private Limited) Firm’s Registration No.117366W/W-100018 (as an Investment Manager of India Infrastructure Trust) Rajendra Sharma Sridhar Rengan Akhil Mehrotra Pratik Desai Partner Chairperson of the Board Member of the Pipeline Compliance Officer of the Trust Membership No. 119925 DIN: 03139082 InvIT Committee PAN: ALZPD6476H Place : Mumbai PAN: ADNPM5006E Place : Navi Mumbai Place : Navi Mumbai Date : May 19, 2022 Date : May 19, 2022 Place : Mumbai -----------■ Standalone Financial Statements India Infrastructure Trust STATEMENT OF CHANGES IN UNITHOLDER’S EQUITY FOR THE YEAR ENDED MARCH 31, 2022 A. UNIT CAPITAL (Rs. in Crore) Balance at the beginning of previous reporting year i.e. April 1, 2020 Changes in unit capital during the year 2020-21 * Balance at the end of previous reporting year i.e. March 31, 2021 Changes in unit capital during the year 2021-22 * Balance as at the end of the reporting year i.e. March 31, 2022	6,044.53	-463.88
* Return of capital as per NDCF is approved by investment manager. Refer NDCF Note 24. B. OTHER EQUITY (Rs. in Crore) Retained Earnings Other Comprehensive Income Total As at March 31, 2021 Balance as at the beginning of the reporting year i.e. April 1, 2020	1,816.08	0.00
Total Comprehensive Income for the year	776.67	0.00
Return on Capital#	-704.60	0.00
Other Income Distribution#	-1.04	0.00
Balance as at the end of the reporting year i.e. March 31, 2021	1,887.11	0.00
As at March 31, 2022 Balance as at the beginning of the reporting year i.e. April 1, 2021	1,887.11	0.00
Total Comprehensive Income for the year	579.03	0.00
Return on Capital#	-628.18	0.00
Other Income Distribution#	-6.61	0.00
Balance as at the end of the reporting year i.e. March 31, 2022	1,831.35	0.00

BS · CONSOLIDATED · 2022-03-31 · UNKNOWN ENERGYINFRA_60008ae5f5c3 p125

Line	2022-03-31
Consolidated Financial Statements 112 India Infrastructure Trust CONSOLIDATED BALANCE SHEET AS AT MARCH 31, 2022 (Rs. in Crore) Particulars Notes As at March 31, 2022 As at March 31, 2021 ASSETS Non-Current Assets Property, Plant and Equipment	12,711.07
Capital Work-in-Progress	64.40
Goodwill	40.40
Other Intangible Assets	1,704.38
Intangible Assets Under Development	8.02
Financial Assets Other Financial Assets	207.38
Income tax assets (net)	87.36
Other Non-Current Assets	3.30
Total Non-Current Assets	14,826.31
Current Assets Inventories	136.66
Financial Assets Investments	594.81
Trade Receivables	113.01
Cash and Cash Equivalents	1.76
Other Bank Balances	33.36
Other Financial Assets	12.75
Other Current Assets	65.81
Total Current Assets	958.16
Total Assets	15,784.47
EQUITY AND LIABILITIES Equity Unit Capital	5,157.95
Instruments entirely equity in nature	4,000.00
Other Equity	-1,938.14
Total Equity	7,219.81
Liabilities Non-Current Liabilities Financial Liabilities Borrowings	6,445.65
Lease Liabilities	22.69
Other Financial Liabilities	70.12
Deferred Tax Liabilities (Net)	0.00
Other Non-Current Liabilities	572.67
Total Non-Current Liabilities	7,111.13
Current Liabilities Financial Liabilities Lease Liabilities	4.29
Trade Payables Total outstanding dues of Small Enterprises and Micro enterprises	1.39
Others	710.95
Other Current Liabilities	736.10
Provisions	0.80
Total Current Liabilities	1,453.53
Total Liabilities	8,564.66
Total Equity and Liabilities	15,784.47

PL · CONSOLIDATED · 2022-03-31 · UNKNOWN ENERGYINFRA_60008ae5f5c3 p126

Line	2022-03-31
Consolidated Financial Statements	113.00
Annual Report \| 2021-2022 CONSOLIDATED STATEMENT OF PROFIT AND LOSS FOR THE YEAR ENDED MARCH 31, 2022 (Rs. in Crore) Particulars Notes For the year ended March 31, 2022 For the year ended March 31, 2021 INCOME Revenue from Operations	2,591.99
Interest	10.26
Realised / Unrealised Gain on Mutual Funds	20.40
Other Income (net)	11.11
Total Income	2,633.76
EXPENSES Valuation Expenses	0.18
Audit Fees	24.20
Insurance & Security Expenses	45.47
Employee Benefits Expense	30.74
Project management fees	1.77
Investment management fees	2.83
Trustee Fee	0.21
Depreciation on property, plant and equipment	762.94
Amortization of intangible assets	101.23
Finance Costs	587.09
Custodian fees	0.47
Repairs and maintenance	68.12
Transmission charges	192.32
Other Expenses	286.07
Total Expenses	2,083.08
Profit / (Loss) Before Tax	550.68
Tax Expenses Current Tax	1.38
Deferred Tax	0.00
Profit / (Loss) for the year	549.30
Other Comprehensive Income / (Loss) Items that will not be reclassified to statement of profit and loss	0.12
Total Comprehensive Income / (Loss) for the year	549.42
Earnings per unit of value of Rs. 77.6800 each (Previous year Rs. 84.0461 each) - For Basic (Rs.)	8.27
- For Diluted (Rs.)	8.27
See accompanying Notes to the Financial Statements 1 - 39 As per our report of even date For and on behalf of the Board For Deloitte Haskins & Sells LLP Brookfield India Infrastructure Manager Private Limited Chartered Accountants (Formerly known as WIP (India) Private Limited) Firm’s Registration No.117366W/W-100018 (as an Investment Manager of India Infrastructure Trust) Rajendra Sharma Sridhar Rengan Akhil Mehrotra Pratik Desai Partner Chairperson of the Board Member of the Pipeline Compliance Officer of the Trust Membership No. 119925 DIN: 03139082 InvIT Committee PAN: ALZPD6476H Place : Mumbai PAN: ADNPM5006E Place : Navi Mumbai Date : May 19, 2022 Place : Navi Mumbai Date : May 19, 2022 Place : Mumbai -----------■ Consolidated Financial Statements 114 India Infrastructure Trust CONSOLIDATED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED MARCH 31, 2022 A. UNIT CAPITAL (Rs. in Crore) As at March 31, 2022 Balance as at 1st April, 2021 Changes in Unit Capital during the year 2021-22* Balance as at 31st March, 2022	5,580.65
(Rs. in Crore) As at March 31, 2021 Balance as at 1st April, 2020 Changes in Unit Capital during the year 2020-21* Balance as at 31st March, 2021	6,044.53
B. INSTRUMENTS ENTIRELY EQUITY IN NATURE (Refer Note 11) (Rs. in Crore) As at March 31, 2022 Balance as at 1st April, 2021 Changes in compulsorily convertible preference shares during the year 2021-22* Balance as at 31st March, 2022 0% Compulsorily Convertible Preference Shares (CCPS)	4,000.00
(Rs. in Crore) As at March 31, 2021 Balance as at 1st April, 2020 Changes in compulsorily convertible preference shares during the year 2020-21* Balance as at 31st March, 2021 0% Compulsorily Convertible Preference Shares (CCPS)	4,000.00

BS · CONSOLIDATED · 2020-03-31 · UNKNOWN ENERGYINFRA_247d788f3d7d p167

Line	2020-03-31
PenBrook Capital Advisors Private Limited Provisional Consolidated balance sheet as at 31 March 2020 (Amount in INR) Particulars Notes 31 March 2020 31 March 2019 ASSETS Non-current assets Property, plant and equipment	192,865.00
Other intangible assets	0.00
Financial assets - Investments	8,707,522.00
- Loans and advances	830,433.00
Deferred tax assets (net)	54,240.00
Other non-current assets	0.00
Total non-current assets	9,785,060.00
Current assets Financial assets - Trade receivables	3,437,713.00
- Cash and cash equivalents	50,549,858.00
- Loans and advances	38,609.00
- Other financial assets	3,596,581.00
Current tax assets (net)	13,029,049.00
Other current assets	258,905.00
Total current assets	70,910,715.00
TOTAL ASSETS	80,695,775.00
EQUITY AND LIABILITIES Equity Share capital	332,875,600.00
Other equity	-262,835,979.00
Equity attributable to equity holders of the company	70,039,621.00
Non controlling interest	1,000.00
Total equity	70,040,621.00
Non-current liabilities Long term provisions	1,859,596.00
Total non current liabilities	1,859,596.00
Current liabilities Financial liabilities Trade payables - Total oustanding dues of micro and small enterprises	18,900.00
- Total oustanding dues of creditors other than micro and small enterprises	7,138,399.00
Other current liabilities	1,381,450.00
Provisions	256,809.00
Total current liabilities	8,795,558.00
Total liabilities	10,655,154.00
TOTAL EQUITY AND LIABILITIES	80,695,775.00

PL · CONSOLIDATED · 2020-03-31 · UNKNOWN ENERGYINFRA_247d788f3d7d p168

Line	2020-03-31
PenBrook Capital Advisors Private Limited Provisional Consolidated statement of profit and loss for the period ended 31 March 2020 (Amount in INR) Particulars Notes 31 March 2020 31 March 2019 Income Revenue from operations	27,260,934.00
Other income	22,784,772.00
Total income	50,045,706.00
Expenses Employee benefits expenses	28,513,096.00
Depreciation and amortization expenses	108,132.00
Other expenses	27,583,795.00
Total expenses	56,205,023.00
Loss before tax	-6,159,317.00
Tax expense: Current tax	0.00
Short provision for prior years	1,060,441.00
Deferred tax charge	47,569,439.00
Loss for the period	-54,789,197.00
Other comprehensive income Items that will not be reclassified to profit or loss Remeasurement of defined benefit liability (net)	-551,281.00
Total other comprehensive income, net of tax	-551,281.00
Total comprehensive loss for the period	-55,340,478.00
Earnings per equity share of par value Rs.10 each Basic	-1,826.31
Diluted	-1,826.31

Rejected statements

Statement	Scope	Columns	Reason	Source
NDCF	CONSOLIDATED		NO_TOTALS	ENERGYINFRA_f0f5b9caea97 p24
BS	STANDALONE		PERIOD_NOT_ATTRIBUTABLE	ENERGYINFRA_f0f5b9caea97 p143
CF	STANDALONE		NO_TOTALS	ENERGYINFRA_f0f5b9caea97 p145
NAV	STANDALONE	2025-03-31, 2024-03-31	NO_TOTALS	ENERGYINFRA_f0f5b9caea97 p147
TR	STANDALONE		TOTAL_DOES_NOT_TIE:A+B!=C	ENERGYINFRA_f0f5b9caea97 p147
PL	CONSOLIDATED		PERIOD_NOT_ATTRIBUTABLE	ENERGYINFRA_f0f5b9caea97 p178
CF	CONSOLIDATED		NO_TOTALS	ENERGYINFRA_f0f5b9caea97 p180
NAV	CONSOLIDATED	2025-03-31, 2024-03-31	NO_TOTALS	ENERGYINFRA_f0f5b9caea97 p181
TR	CONSOLIDATED		TOTAL_DOES_NOT_TIE:A+B!=C	ENERGYINFRA_f0f5b9caea97 p181
CF	STANDALONE	2023-03-31	NO_TOTALS	ENERGYINFRA_97077124b49c p104
NAV	STANDALONE	2023-03-31	NO_TOTALS	ENERGYINFRA_97077124b49c p105
CF	CONSOLIDATED	2023-03-31, 2022-03-31	NO_TOTALS	ENERGYINFRA_97077124b49c p136
NAV	CONSOLIDATED	2023-03-31, 2022-03-31	NO_TOTALS	ENERGYINFRA_97077124b49c p137
NAV	CONSOLIDATED	2021-03-31	NO_TOTALS	ENERGYINFRA_b791e395e74d p30
NAV	STANDALONE	2021-03-31	NO_TOTALS	ENERGYINFRA_b791e395e74d p45
NAV	CONSOLIDATED	2021-03-31	NO_TOTALS	ENERGYINFRA_b791e395e74d p81
NDCF	UNSTATED		NO_TOTALS	ENERGYINFRA_b791e395e74d p104
NAV	STANDALONE	2021-03-31	NO_TOTALS	ENERGYINFRA_dc968540ed95 p113
NAV	CONSOLIDATED	2021-03-31	NO_TOTALS	ENERGYINFRA_dc968540ed95 p149
NDCF	UNSTATED		NO_TOTALS	ENERGYINFRA_dc968540ed95 p172
NDCF	STANDALONE		NO_TOTALS	ENERGYINFRA_029e896e9992 p35
PL	UNSTATED	2023-03-31, 2022-03-31	NO_TOTALS	ENERGYINFRA_029e896e9992 p38
CF	STANDALONE	2023-03-31	NO_TOTALS	ENERGYINFRA_029e896e9992 p42
NAV	STANDALONE	2023-03-31	NO_TOTALS	ENERGYINFRA_029e896e9992 p44
BS	CONSOLIDATED	2023-03-31, 2022-03-31	NO_LIABILITY_TOTAL	ENERGYINFRA_029e896e9992 p77
PL	CONSOLIDATED	2023-03-31, 2022-03-31	NO_TOTALS	ENERGYINFRA_029e896e9992 p79
CF	CONSOLIDATED	2023-03-31	NO_TOTALS	ENERGYINFRA_029e896e9992 p83
BS	CONSOLIDATED	2019-03-31	NO_LIABILITY_TOTAL	ENERGYINFRA_b6c70c142dc6 p2
BS	STANDALONE	2019-03-31	NO_LIABILITY_TOTAL	ENERGYINFRA_b6c70c142dc6 p48
CF	STANDALONE	2019-03-31	NO_TOTALS	ENERGYINFRA_b6c70c142dc6 p52
NAV	STANDALONE	2019-03-31	NO_TOTALS	ENERGYINFRA_b6c70c142dc6 p55
BS	CONSOLIDATED	2019-03-31	NO_TOTAL_ASSETS	ENERGYINFRA_b6c70c142dc6 p70
BS	CONSOLIDATED	2020-03-31	NO_TOTAL_ASSETS	ENERGYINFRA_83d6a684e415 p93
PL	CONSOLIDATED	2020-03-31	NO_TOTALS	ENERGYINFRA_83d6a684e415 p94
NAV	STANDALONE	2022-03-31	NO_TOTALS	ENERGYINFRA_68b50a8c7f50 p15
NAV	CONSOLIDATED	2022-03-31	NO_TOTALS	ENERGYINFRA_68b50a8c7f50 p31
NAV	STANDALONE		NO_TOTALS	ENERGYINFRA_68b50a8c7f50 p36
NDCF	STANDALONE		NO_TOTALS	ENERGYINFRA_68b50a8c7f50 p36
NAV	STANDALONE	2022-03-31	NO_TOTALS	ENERGYINFRA_68b50a8c7f50 p45
CF	CONSOLIDATED	2022-03-31	NO_TOTALS	ENERGYINFRA_68b50a8c7f50 p84
NAV	CONSOLIDATED	2022-03-31	NO_TOTALS	ENERGYINFRA_68b50a8c7f50 p87
BS	STANDALONE		PERIOD_NOT_ATTRIBUTABLE	ENERGYINFRA_0ba15a3c9219 p146
PL	STANDALONE		PERIOD_NOT_ATTRIBUTABLE	ENERGYINFRA_0ba15a3c9219 p147
CF	STANDALONE		NO_TOTALS	ENERGYINFRA_0ba15a3c9219 p149
NAV	STANDALONE	2024-03-31, 2023-03-31	NO_TOTALS	ENERGYINFRA_0ba15a3c9219 p150
BS	CONSOLIDATED		PERIOD_NOT_ATTRIBUTABLE	ENERGYINFRA_0ba15a3c9219 p180
PL	CONSOLIDATED		PERIOD_NOT_ATTRIBUTABLE	ENERGYINFRA_0ba15a3c9219 p181
NAV	CONSOLIDATED	2024-03-31	NO_TOTALS	ENERGYINFRA_0ba15a3c9219 p184
TR	CONSOLIDATED	2024-03-31	TOTAL_DOES_NOT_TIE:A+B!=C	ENERGYINFRA_0ba15a3c9219 p184
BS	STANDALONE	2019-03-31	NO_LIABILITY_TOTAL	ENERGYINFRA_468525ca8492 p6
CF	STANDALONE	2019-03-31	NO_TOTALS	ENERGYINFRA_468525ca8492 p10
NAV	STANDALONE	2019-03-31	NO_TOTALS	ENERGYINFRA_468525ca8492 p13
BS	CONSOLIDATED	2019-03-31	NO_TOTAL_ASSETS	ENERGYINFRA_468525ca8492 p28
NDCF	STANDALONE		NO_TOTALS	ENERGYINFRA_cc2776ac5562 p41
BS	STANDALONE		NO_TOTAL_ASSETS	ENERGYINFRA_cc2776ac5562 p42
PL	STANDALONE		PERIOD_NOT_ATTRIBUTABLE	ENERGYINFRA_cc2776ac5562 p44
CF	STANDALONE		NO_TOTALS	ENERGYINFRA_cc2776ac5562 p46
NAV	STANDALONE	2024-03-31, 2023-03-31	NO_TOTALS	ENERGYINFRA_cc2776ac5562 p50
TR	STANDALONE		TOTAL_DOES_NOT_TIE:A+B!=C	ENERGYINFRA_cc2776ac5562 p50
NAV	UNSTATED		NO_TOTALS	ENERGYINFRA_cc2776ac5562 p51
TR	UNSTATED		NO_TOTALS	ENERGYINFRA_cc2776ac5562 p51
BS	CONSOLIDATED		NO_TOTAL_ASSETS	ENERGYINFRA_cc2776ac5562 p89
PL	CONSOLIDATED	2024-03-31, 2023-03-31	NO_TOTALS	ENERGYINFRA_cc2776ac5562 p91
CF	CONSOLIDATED	2024-03-31	NO_TOTALS	ENERGYINFRA_cc2776ac5562 p95
NAV	CONSOLIDATED	2024-03-31, 2023-03-31	NO_TOTALS	ENERGYINFRA_cc2776ac5562 p98
TR	CONSOLIDATED	2024-03-31, 2023-03-31	TOTAL_DOES_NOT_TIE:A+B!=C	ENERGYINFRA_cc2776ac5562 p98
NAV	UNSTATED		NO_TOTALS	ENERGYINFRA_cc2776ac5562 p99
TR	UNSTATED		NO_TOTALS	ENERGYINFRA_cc2776ac5562 p99
NDCF	STANDALONE		NO_TOTALS	ENERGYINFRA_e87d0b4a53bd p35
PL	UNSTATED	2023-03-31, 2022-03-31	NO_TOTALS	ENERGYINFRA_e87d0b4a53bd p38
CF	STANDALONE	2023-03-31	NO_TOTALS	ENERGYINFRA_e87d0b4a53bd p42
NAV	STANDALONE	2023-03-31	NO_TOTALS	ENERGYINFRA_e87d0b4a53bd p44
BS	CONSOLIDATED	2023-03-31, 2022-03-31	NO_LIABILITY_TOTAL	ENERGYINFRA_e87d0b4a53bd p77
PL	CONSOLIDATED	2023-03-31, 2022-03-31	NO_TOTALS	ENERGYINFRA_e87d0b4a53bd p79
CF	CONSOLIDATED	2023-03-31	NO_TOTALS	ENERGYINFRA_e87d0b4a53bd p83
NDCF	STANDALONE		NO_TOTALS	ENERGYINFRA_9f4f6d96f17b p4
NDCF	STANDALONE		NO_TOTALS	ENERGYINFRA_9f4f6d96f17b p13
NDCF	UNSTATED		NO_TOTALS	ENERGYINFRA_9f4f6d96f17b p15
NAV	STANDALONE		NO_TOTALS	ENERGYINFRA_60008ae5f5c3 p94
CF	STANDALONE	2022-03-31, 2021-03-31	NO_TOTALS	ENERGYINFRA_60008ae5f5c3 p98

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; 3 valuation report(s) on disk.

Distributions

none on disk

Assets

Project/property tables (concession length, remaining life, availability, MW) are not extracted in this release; 3 valuation reports and 0 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

7 unitholding filings on disk (not parsed in this release).

Documents

Class	Filing date	File	SHA-256
DISTRIBUTION_NDCF	—	93f736c4-4c5f-4c3f-8ea2-81dd79b729cf.pdf	`ac2a9dc77cbed57a…`
DISTRIBUTION_NDCF	—	99dda94d-766b-4e35-b820-bf7d6fbd0bc5.pdf	`81002fedbe6c0055…`
DISTRIBUTION_NDCF	—	b9b3f597-dde8-4ae0-86d1-d259687a1230.pdf	`1976fe2b07b0fc67…`
DISTRIBUTION_NDCF	—	dfbee31c-d6d1-4bee-b8ae-b69dda40c3a4.pdf	`c14823b80f6ab16a…`
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FINANCIAL_RESULTS	—	0b15d879-75cb-4138-82dd-7a15054500cc.pdf	`f0f5b9caea97cb19…`
FINANCIAL_RESULTS	—	0e5e3d16-48f6-4181-9389-9f89c85aa3ea.pdf	`97077124b49c96fa…`
FINANCIAL_RESULTS	—	0fb8f1c9-af7f-47be-b60c-d51c5126c8c7.pdf	`43355a0c08bf09b2…`
FINANCIAL_RESULTS	—	11AFEE28_C6E4_4095_BB59_361456E88FCE_112	`aeb60895cf7f848d…`
FINANCIAL_RESULTS	—	12f4f6eb-36f0-43d1-8f55-0e3dcf7cffac.pdf	`b0f5e300793ffbf0…`
FINANCIAL_RESULTS	—	2a6dbde7-d131-4806-9bd1-7fd9dd2c8fad.pdf	`3dae7d91960faf52…`
FINANCIAL_RESULTS	—	3e3d4d2a-3575-44f8-ac06-fa794cb69d90.pdf	`99a97df5fa18ab71…`
FINANCIAL_RESULTS	—	3F45FB47-8871-4655-8CBC-8D5246358A22-093	`00c453b4efa10554…`
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FINANCIAL_RESULTS	—	6e583919-8861-410e-983c-0297d1518489.pdf	`c8ccecf1f54600bb…`
FINANCIAL_RESULTS	—	6f98bf07-1d32-439a-ad52-ba3594822b47.pdf	`b5899d34d41fcab8…`
FINANCIAL_RESULTS	—	736af069-0d67-40c3-92cc-e25e1a52d1f7.pdf	`44c0bca5e881c5e4…`
FINANCIAL_RESULTS	—	74408dd2-90ed-434b-9921-1965b34b76ef.pdf	`81eb0228978e82ea…`
FINANCIAL_RESULTS	—	7627e5a1-133e-4114-b5e6-5b21fbe0a250.pdf	`b6c70c142dc64d33…`
FINANCIAL_RESULTS	—	78373e82-4870-4074-abca-f422cb5105b9.pdf	`3703776c7a178bd4…`
FINANCIAL_RESULTS	—	80153419-53ae-4d49-b3aa-078b98a3bba4.pdf	`6b929b0818b7c4fc…`
FINANCIAL_RESULTS	—	806DC5D3-0C53-415A-94D2-62E904B98C0F-082	`603957ea4a6057f1…`
FINANCIAL_RESULTS	—	83bb3323-90fd-4434-81d7-d42f6f6da4a9.pdf	`6ec73bf978d50460…`
FINANCIAL_RESULTS	—	845430d4-e16d-440f-8839-629879337c7b.pdf	`d1bd409421f904ee…`
FINANCIAL_RESULTS	—	85017f30-6482-46fb-9efd-2d72013d2bdd.pdf	`83d6a684e4157851…`
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FINANCIAL_RESULTS	—	8b203464-af45-4e67-9c96-b1f2e85678fe.pdf	`36979920fe69e4a7…`
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FINANCIAL_RESULTS	—	8ede90db-8b0f-4b22-899f-4ea4bf696fb0.pdf	`b0cce06b0cc979d9…`
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FINANCIAL_RESULTS	—	99ee5e8c-8a81-422b-846b-2a6f1d775d25.pdf	`0ba15a3c921984ac…`
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FINANCIAL_RESULTS	—	be8b571a-33ef-43f5-b31f-5e66c36dc7d0.pdf	`f10ee6e0e4abaa0d…`
FINANCIAL_RESULTS	—	bfc1f2ff-2341-43b6-99bf-e46cd8f19bb7.pdf	`5d21766c85638a2e…`
FINANCIAL_RESULTS	—	ca2364d1-e395-4170-b630-8a12b3f7e54b.pdf	`75122c7b4d682143…`
FINANCIAL_RESULTS	—	d6c5baba-40cd-4eea-9909-7756ac2bf40b.pdf	`eccd7c135a4e0fa6…`
FINANCIAL_RESULTS	—	d8c70b78-1aab-4236-9a64-84199c414924.pdf	`1cc991bda4433a75…`
FINANCIAL_RESULTS	—	d98663ae-18d3-41d8-abc5-f1bec6b84bfd.pdf	`7ba6742a1b2ec252…`
FINANCIAL_RESULTS	—	e28fdf66-8a59-4c2b-a8da-e1d17f7ef7eb.pdf	`3e3711b141df310e…`
FINANCIAL_RESULTS	—	e50e2637-63ef-453a-ab8a-d6bfdbbaf776.pdf	`9f4f6d96f17ba917…`
FINANCIAL_RESULTS	—	e55c96d7-a09a-455b-8c20-f24e0f7809d1.pdf	`5b8e4be6042bf41d…`
FINANCIAL_RESULTS	—	eb1bc225-ec62-4a3e-9407-bced160546dd.pdf	`88e71ca9d36b345b…`
FINANCIAL_RESULTS	—	edeb8821-7906-4072-bddd-e7de587cedc6.pdf	`32a3872d340b729c…`
FINANCIAL_RESULTS	—	f031c542-7571-4255-ab1c-5ee17ffd0b53.pdf	`fe96853afe9ec4b4…`
FINANCIAL_RESULTS	—	f58de071-064c-489b-a78e-ad45079f2e9c.pdf	`3927c71cf4818634…`
FINANCIAL_RESULTS	—	f6ba69b6-89c7-4c3c-a498-196f6ad8aa78.pdf	`2167b0d881310a55…`
FINANCIAL_RESULTS	—	fa25cfc6-9ee8-481f-9c20-cb5286a3ce96.pdf	`79ba1dcbcded9762…`
FINANCIAL_RESULTS	—	fc02ab72-1138-463e-8f38-edce6440973f.pdf	`60008ae5f5c38285…`
FINANCIAL_RESULTS	2019-06-14	6a677578-7f94-4728-a68c-7b83d4684419.pdf	`a4fd9a5bc9df19a1…`
FINANCIAL_RESULTS	2020-06-29	fef57a3e-0edc-4936-bcc4-de7fe6e46f17.pdf	`247d788f3d7d3a07…`
FINANCIAL_RESULTS	2021-05-27	3778bab5-79b3-4676-9bf5-907823d86c8f.pdf	`b791e395e74d36cf…`
FINANCIAL_RESULTS	2022-05-19	92639480-7aab-4271-b124-0fd957891746.pdf	`68b50a8c7f50aa89…`
FINANCIAL_RESULTS	2023-05-19	6b111a48-9bef-403b-bbfa-1df7df3b1b80.pdf	`029e896e99921aff…`
FINANCIAL_RESULTS	2023-05-19	c56f108b-9001-464a-a546-092acfe89c0d.pdf	`e87d0b4a53bd65e3…`
FINANCIAL_RESULTS	2024-05-24	b7f88158-afd6-4607-a982-55bf7412ba07.pdf	`cc2776ac5562732c…`
SHAREHOLDING_PATTERN	—	013fee21-0993-4760-8fcd-d712a5cea7f2.pdf	`f76f819145a60093…`
SHAREHOLDING_PATTERN	—	3b75e70f-d236-47d3-8ee2-cba2bce7841e.pdf	`3d688dbdcef24e2e…`
SHAREHOLDING_PATTERN	—	5a320139-97d9-4559-b58b-386198af2d30.pdf	`790e69c7b8bc2b0b…`
SHAREHOLDING_PATTERN	—	63be0361-17f9-4917-95f0-c9600fcf6b31.pdf	`a410e8be62079674…`
SHAREHOLDING_PATTERN	—	b11e7176-55c3-4989-ba03-d3992dfcc919.pdf	`307da880a236e4c9…`
SHAREHOLDING_PATTERN	—	cd69a4b4-7fe4-4324-958c-e6bd0515e2de.pdf	`0a349e705f05674f…`
SHAREHOLDING_PATTERN	—	e03b119f-0e3c-4e36-b9bf-161822daa456.pdf	`29b647ee73635c3d…`
VALUATION_REPORT	2025-05-19	98d37e77-a384-4edf-9ef4-0fbb36890a04.pdf	`acb157a33c9b5175…`
VALUATION_REPORT	2025-11-13	6a29fcda-e5c6-4aaa-8f96-74df593ed327.pdf	`70d518d9cf14f804…`
VALUATION_REPORT	2026-05-13	86016a00-6b8b-4c8d-bb3c-ee00b93b81da.pdf	`800ceb9b17f0d3e6…`