Powergrid Infrastructure Investment Trust

INVITPUBLICTRANSMISSION registry symbol PGINVIT

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

Overview

Field	Value	Source
Listing class	PUBLIC	PGINVIT_923fff837f96 p2: “SMISSION LIMITED Annexure I of POWERGRID Infrastructure Tenecnent Trust POWERGRID Name of listed entity Infrastructure Investment Trust \| Mode of Fund Raising ‘Public Issue 11/05/2021 Date of Raising Funds (Date of Allot”
Sector	TRANSMISSION	PGINVIT_b21894a7bdf9 p16: “Transmission Assets”
Files on disk	114
Distributions on record	10
Accepted statements	20	137 rejected (reasons below)

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

Measure	Value	Basis
TTM DPU	9.00	declared, from the notices
TTM DPU ex return of capital	9.00	0.0% of the distribution is capital returned
NAV per unit (fair value), latest accepted	86.04	2023-03-31
NAV per unit, earliest accepted	101.07	2022-03-31

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
2023-12-31	quarter	3.00	1.97	—	0.39	0.16	—	—	0.01	—	STATED_COMPONENTS_DO_NOT_SUM
2024-03-31	quarter	3.00	1.78	—	0.30	0.15	—	—	0.02	—	STATED_COMPONENTS_DO_NOT_SUM
2024-06-30	quarter	3.00	1.99	—	0.31	0.13	—	—	0.02	—	STATED_COMPONENTS_DO_NOT_SUM
2024-09-30	quarter	3.00	1.91	—	0.60	0.26	—	—	0.01	—	STATED_COMPONENTS_DO_NOT_SUM
2024-12-31	quarter	3.00	1.88	—	0.39	0.07	—	—	0.01	—	STATED_COMPONENTS_DO_NOT_SUM
2025-03-31	quarter	3.00	1.67	—	0.48	0.09	—	—	0.01	—	STATED_COMPONENTS_DO_NOT_SUM
2025-06-30	quarter	3.00	1.76	—	0.37	0.07	—	—	0.02	—	STATED_COMPONENTS_DO_NOT_SUM
2025-12-31	quarter	3.00	1.84	—	0.50	0.14	—	—	0.01	—	STATED_COMPONENTS_DO_NOT_SUM
2026-03-31	quarter	3.00	1.71	—	0.41	0.09	—	—	0.02	—	STATED_COMPONENTS_DO_NOT_SUM
2026-06-30	quarter	3.00	1.72	—	0.48	0.14	—	—	0.01	—	STATED_COMPONENTS_DO_NOT_SUM

Financial statements (accepted 20, rejected 137)

PL · STANDALONE · 2022-06-30 · UNKNOWN PGINVIT_8d51b8a0045b p1

Line	2022-06-30
POWERGRID Infrastructure Investment Trust SEBI Registration Number: IN/InvIT/20-21/0016 Plot No. 2, Sector-29, Gurgaon, Haryana - 122 001 Standalone Statement of Profit and Loss for the quarter ended 30 June 2022 ₹ in million Particulars For the Quarter ended on 30 June 2022 For the Quarter ended on 30 June 2021 For the Quarter ended on 31 March 2022 For the Year ended on 31 March 2022 INCOME Revenue From Operations	2,679.79
Other Income	15.05
Total Income	2,694.84
EXPENSES Valuation Expenses	0.00
Payment to Auditor -Statutory Audit Fees	0.12
-Other Services (Including Tax Audit & Certifications)	0.04
Investment manager fees	22.77
Trustee fee	0.35
Other expenses	6.86
Finance costs	82.84
Impairment of Investment in Subsidiaries	373.71
Total expenses	112.86
Profit for the period before tax	2,581.98
Tax expense: Current tax - Current Year	6.43
- Earlier Years	6.43
Profit for the period after tax	2,575.55
Other Comprehensive Income Items that will not be reclassified to profit or loss Items that will be reclassified to profit or loss Total Comprehensive Income for the period	2,575.55
Earnings per Unit Basic (in Rupees)	2.83
Diluted (in Rupees)	2.83

PL · CONSOLIDATED · 2022-06-30 · UNKNOWN PGINVIT_8d51b8a0045b p11

Line	2022-06-30
POWERGRID Infrastructure Investment Trust SEBI Registration Number: IN/InvIT/20-21/0016 Plot No. 2, Sector-29, Gurugram, Haryana - 122 001 Consolidated Statement of Profit and Loss for the year ended 30 June 2022 ₹ in million Particulars For the Year ended on 30 June 2022 For the Quarter ended on 30 June 2021 For the Quarter ended on 31 March 2022 For the Year ended on 31 March 2022 INCOME Revenue From Operations	3,202.29
Other Income	111.56
Total Income	3,313.85
EXPENSES Valuation Expenses	0.12
Payment to Auditor -Statutory Audit Fees	0.43
-Other Services (Including Tax Audit & Certifications)	0.10
Insurance expenses	54.03
Project manager fees	11.22
Investment manager fees	22.77
Trustee fee	0.35
Repairs and maintenance of Transmission assets	75.08
Other expenses	31.40
Employee benefits expense	2.56
Finance costs	82.84
Depreciation and amortization expense	784.41
Impairment of Goodwill	148.68
Total expenses	1,064.76
Profit for the period before tax	2,249.09
Tax expense: Current tax - Current Year	54.58
- Earlier Years Deferred tax	55.66
Profit for the period after tax	2,138.85
Other Comprehensive Income Items that will not be reclassified to profit or loss Items that will be reclassified to profit or loss Total Comprehensive Income for the period	2,138.85
Net Profit Attributable to: Owners of the Trust	2,075.56
Non-Controling Interest	63.29
Total Comprehensive Income attributable to: Owners of the Trust	2,075.56
Non-Controling Interest	63.29
149.56.	-435.28
Earnings per Unit Basic (in Rupees)	2.28
Diluted (in Rupees)	2.28

PL · STANDALONE · 2024-06-30 · UNKNOWN PGINVIT_a452807eee9d p3

Line	2024-06-30
POWERGRID Infrastructure Investment Trust SEBI Registration Number: IN/InvIT/20-21/0016 Plot No. 2, Sector-29, Gurgaon, Haryana - 122 001 Standalone Statement of Profit and Loss for the Quarter ended 30 June 2024 ₹ in million Particulars For the Quarter ended on 30 June 2024 For the Quarter ended on 31 March 2024 For the quarter ended on 30 June 2023 For the Year ended on 31 March 2024 INCOME Revenue From Operations	1,773.20
Other Income	28.45
Total Income	1,801.65
EXPENSES • Valuation Expenses	0.29
Payment to Auditor -Statutory Audit Fees	0.13
-Other Services (Including Tax Audit & Certifications)	0.01
Investment manager fees	25.88
Trustee fee	0.35
Other expenses	8.25
Finance costs	115.20
Impairment/(Reversal of Impairment) of Investment in Subsidiaries	-355.40
Total expenses	149.69
Profit for the period before tax	1,651.96
Tax expense: Current tax - Current Year	12.16
- Earlier Years Deferred tax	12.16
Profit for the period after tax	1,639.80
Other Comprehensive Income Items that will not be reclassified to profit or loss Items that will be reclassified to profit or loss Total Comprehensive Income for the period	1,639.80
Earnings per Unit Basic (in Rupees)	1.80
Diluted (in Rupees)	1.80

PL · CONSOLIDATED · 2024-06-30 · UNKNOWN PGINVIT_a452807eee9d p11

Line	2024-06-30
POWERGRID Infrastructure Investment Trust SEBI Registration Number: IN/InvIT/20-21/0016 Plot No. 2, Sector-29, Gurugram, Haryana - 122 001 Consolidated Statement of Profit and Loss for the quarter ended 30 June 2024 ₹ in million Particulars For the Quarter ended on 30 June 2024 For the Quarter ended on 31 March 2024 For the Quarter ended on 30 June 2023 For the Year ended on 31 March 2024 INCOME Revenue From Operations	3,155.84
Other Income	110.96
Total Income	3,266.80
EXPENSES Valuation Expenses	0.29
Payment to Auditor -Statutory Audit Fees	0.00
-Other Services (Including Tax Audit & Certifications)	0.09
Insurance expenses	62.92
Project manager fees	12.03
Investment manager fees	25.88
Trustee fee	0.35
Repairs and maintenance of Transmission assets	83.27
Other expenses	35.39
Employee benefits expense	2.71
Finance costs	115.20
Depreciation and amortization expense	789.19
Impairment/(Reversal of Impairment) of Property Plant and Equipment and Intangible Assets	0.00
Total expenses	1,127.03
Profit for the period before tax	2,139.77
Tax expense: Current tax - Current Year	53.29
- Earlier Years Deferred tax	76.60
Profit for the period after tax	2,009.88
Other Comprehensive Income Items that will not be reclassified to profit or loss Items that will be reclassified to profit or loss Total Comprehensive Income for the period	2,009.88
Net Profit Attributable to: Owners of the Trust	1,929.50
Non-Controling Interest	80.38
Total Comprehensive Income attributable to: Owners of the Trust	1,929.50
Non-Controling Interest	80.38
Earnings per Unit TR Basic (in Rupees)	2.12
Diluted (in Rupees)	2.12

PL · STANDALONE · 2022-09-30 · UNKNOWN PGINVIT_2357c2b6130d p1

Line	2022-09-30
POWERGRID Infrastructure Investment Trust SEBI Registration Number: IN/InvIT/20-21/0016 Plot No. Z Sector-29, Gurgaon, Haryana -122 001 Un-audited Standalone Statement of Profit and Loss for the quarter and half year ended 30 September 2022 C in million Particulars For the Quarter ended on For the Quarter ended on For the Quarter ended on 30 September 2022 30 June 2022 30 September 2021 For the Half year ended 30 September 2022 For the Half Year ended on 31 March 2022 For the Half year ended on 30 September 2021 For the Year ended on 31 March 2022 INCOME Revenue From Operations	2,747.68
Other Income	12.01
Total Income	2,759.69
EXPENSES Valuation Expenses	0.12
Payment to Auditor -Statutory Audit Fees	0.12
-Other Services (Including Tax Audit & Certifications)	0.02
Investment manager fees	23.02
Trustee fee	0.35
Other expenses	1.72
Finance costs	102.86
Impairment of Investment in Subsidiaries	11,850.78
Total expenses	11,978.40
Profit for the period before tax	-9,218.71
Tax expense: Current tax - Current Year	5.14
- Earlier Years Deferred tax	5.14
Profit for the period after tax	-9,223.85
Other Comprehensive Income Items that will not be reclassified to profit or loss Items that will be reclassified to profit or loss Total Comprehensive Income for the period	-9,223.85
(6,64830)	5,156.19
Earnings per Unit Basic (in Rupees)	-10.14
Diluted (in Rupees)	-10.14

PL · CONSOLIDATED · 2022-09-30 · UNKNOWN PGINVIT_2357c2b6130d p9

Line	2022-09-30
POWERGRID Infrastructure Investment Trust SEBI Registration Number: IN/InvIT/20-21/0016 Plot No. 2, Sector-29, Gurugram, Haryana - 122 001 Un-audited Consolidated Statement of Profit and Loss for the quarter and half year ended 30 September 2022 ₹ in million Particulars For the Quarter ended on 30 September 2022 For the Quarter ended on 30 June 2022 For the Half year ended For the Quarter ended on on 30 September 2021 30 September 2022 For the Half year ended on 31 March 2022 For the Half year ended on 30 September 2021 For the Year ended on 31 March 2022 INCOME Revenue From Operations	3,240.89
Other Income	58.90
Total income	3,299.79
EXPENSES Valuation Expenses	0.12
Payment to Auditor -Statutory Audit Fees	0.43
-Other Services (Including Tax Audit & Certifications)	0.12
Insurance expenses	54.64
Project manager fees	11.34
Investment manager fees	23.02
Trustee fee	0.35
Repairs and maintenance of Transmission assets	75.91
Other expenses	16.37
Employee benefits expense	2.93
Finance costs	102.86
Depreciation and amortization expense	793.18
Impairment of Goodwill, Property Plant and Equipment and Intangible Assets	13,097.34
Total expenses	14,177.71
Profit for the period before tax	-10,877.92
Tax expense: Current tax - Current Year	53.43
- Earlier Years Deferred tax	-1,729.73
Profit for the period after tax	-9,201.62
Other Comprehensive income Items that will not be reclassified to profit or loss Items that will be reclassified to profit or loss Total Comprehensive Income for the period	-9,201.62
Net Profit Attributable to: Owners of the Trust	-6,895.02
Non-Controling Interest	-2,306.60
Total Comprehensive Income attributable to: Owners of the Trust	-6,895.02
Non-Controling Interest	-2,306.60
Earnings per Unit Basic (in Rupees)	-7.58
Diluted (in Rupees)	-7.58

PL · STANDALONE · 2022-12-31 · UNKNOWN PGINVIT_f0b6b4981319 p1

Line	2022-12-31
POWERGRID Infrastructure Investment Trust SEBI Registration Number: IN/InvIT/20-21/0016 Plot No. 2, Sector-29, Gurgaon, Haryana - 122 001 Un-audited Standalone Statement of Profit and Loss for the Quarter and Nine months ended 31 December 2022 ₹ in million Particulars For the Quarter ended on For the Quarter ended on 31 December 2022 30 September 2022 For the Quarter ended on 31 December 2021 For the Nine months ended on 31 December 2022 For the Nine months ended on 31 December 2021 For the Year ended on 31 March 2022 INCOME Revenue From Operations	2,569.29
Other Income	17.00
Total Income	2,586.29
EXPENSES Valuation Expenses	0.19
Payment to Auditor -Statutory Audit Fees	0.00
-Other Services (Including Tax Audit & Certifications)	0.02
Investment manager fees	23.25
Trustee fee	0.00
Other expenses	0.78
Finance costs	115.78
Impairment of Investment in Subsidiaries	11,850.78
Total expenses	140.02
Profit for the period before tax	2,446.27
Tax expense: Current tax - Current Year	7.26
- Earlier Years Deferred tax	7.26
Profit for the period after tax	2,439.01
Other Comprehensive Income Items that will not be reclassified to profit or loss Items that will be reclassified to profit or loss Total Comprehensive Income for the period	2,439.01
Earnings per Unit Basic (in Rupees)	2.68
Diluted (in Rupees)	2.68

PL · CONSOLIDATED · 2022-12-31 · UNKNOWN PGINVIT_f0b6b4981319 p9

Line	2022-12-31
POWERGRID Infrastructure Investment Trust SEBI Registration Number: IN/InvIT/20-21/0016 Plot No. 2, Sector-29, Gurugram, Haryana - 122 001 Un-audited Consolidated Statement of Profit and Loss for the Quarter and Nine months ended 31 December 2022 ₹ in million Particulars For the Quarter ended on 31 December 2022 For the Quarter ended on 30 September 2022 For the Quarter ended on 31 December 2021 For the Nine months ended on 31 December 2022 For the Nine months ended on 31 December 2021 For the Year ended on 31 March 2022 INCOME Revenue From Operations	3,243.23
Other Income	67.44
Total Income	3,310.67
EXPENSES Valuation Expenses	0.19
Payment to Auditor -Statutory Audit Fees	0.43
-Other Services (Including Tax Audit & Certifications)	0.09
Insurance expenses	64.60
Project manager fees	11.36
Investment manager fees	23.25
Trustee fee	0.35
Repairs and maintenance of Transmission assets	76.17
Other expenses	14.65
Employee benefits expense	3.03
Finance costs	115.78
Depreciation and amortization expense	793.64
Impairment of Goodwill, Property Plant and Equipment and Intangible Assets	13,097.34
Total expenses	1,102.76
Profit for the period before tax	2,207.91
Tax expense: Current tax - Current Year	55.46
- Earlier Years Deferred tax	-15.76
Profit for the period after tax	2,168.21
Other Comprehensive Income Items that will not be reclassified to profit or loss Items that will be reclassified to profit or loss Total Comprehensive Income for the period	2,168.21
Net Profit Attributable to: Owners of the Trust	2,091.95
Non-Controling Interest	76.26
Total Comprehensive Income attributable to: Owners of the Trust	2,091.95
Non-Controling Interest	76.26
Earnings per Unit Basic (in Rupees)	2.30
Diluted (in Rupees)	2.30

PL · STANDALONE · 2023-12-31 · UNKNOWN PGINVIT_cedab42b2649 p1

Line	2023-12-31
POWERGRID Infrastructure Investment Trust SEBI Registration Number: IN/InvIT/20-21/0016 Plot No. 2, Sector-29, Gurgaon, Haryana - 122 001 Standalone Statement of Profit and Loss for the Quarter and Nine Months ended 31 December 2023 ₹ in million Particulars For the Quarter ended on 31 December 2023 For the Quarter ended on 30 September 2023 For the Quarter ended on 31 December 2022 For the Nine Months ended on 31 December 2023 For the Nine Months ended on 31 December 2022 For the Year ended on 31 March 2023 INCOME Revenue From Operations	2,407.42
Other Income	20.43
Total Income	2,427.85
EXPENSES Valuation Expenses	0.17
Payment to Auditor -Statutory Audit Fees	0.12
-Other Services (Including Tax Audit & Certifications)	0.03
Investment manager fees	24.81
Trustee fee	0.00
Other expenses	1.28
Finance costs	117.02
Impairment/(Reversal of Impairment) of Investment in Subsidiaries	-956.19
Total expenses	143.31
Profit for the period before tax	2,284.54
Tax expense: Current tax - Current Year	8.73
- Earlier Years Deferred tax	8.73
Profit for the period after tax	2,275.81
Other Comprehensive Income Items that will not be reclassified to profit or loss Items that will be reclassified to profit or loss Total Comprehensive Income for the period	2,275.81
Earnings per Unit Basic (in Rupees)	2.50
Diluted (in Rupees)	2.50

PL · CONSOLIDATED · 2023-12-31 · UNKNOWN PGINVIT_cedab42b2649 p9

Line	2023-12-31
POWERGRID Infrastructure Investment Trust SEBI Registration Number: IN/InvIT/20-21/0016 Plot No. 2, Sector-29, Gurugram, Haryana - 122 001 Consolidated Statement of Profit and Loss for the Quarter and Nine Months ended 31 December 2023 ₹ in million For the Quarter ended Particulars on 31 December 2023 For the Quarter ended on 30 September 2023 For the Quarter ended on 31 December 2022 For the Nine Months ended on 31 December 2023 For the Nine Months ended on 31 December 2022 For the Year ended on 31 March 2023 INCOME Revenue From Operations	3,192.48
Other Income	101.00
Total Income	3,293.48
EXPENSES Valuation Expenses	0.17
Payment to Auditor -Statutory Audit Fees	0.00
-Other Services (Including Tax Audit & Certifications)	0.11
Insurance expenses	65.64
Project manager fees	11.73
Investment manager fees	24.81
Trustee fee	0.35
Repairs and maintenance of Transmission assets	77.72
Other expenses	18.80
Employee benefits expense	2.09
Finance costs	117.02
414.33. Depreciation and amortization expense	791.70
Impairment/(Reversal of Impairment) of Goodwill, Property Plant and Equipment and Intangible Assets	-1,536.56
. 13,097.34	15,098.10
Total expenses	1,109.79
Profit for the period before tax	2,183.69
Tax expense: Current tax - Current Year	48.53
- Earlier Years	0.00
Deferred tax	69.67
Profit for the period after tax	2,065.49
Other Comprehensive Income Items that will not be reclassified to profit or loss Items that will be reclassified to profit or loss Total Comprehensive Income for the period	2,065.49
Net Profit Attributable to: Owners of the Trust	1,985.95
Non-Controling Interest	79.54
Total Comprehensive Income attributable to: Owners of the Trust	1,985.95
Non-Controling Interest	79.54
Earnings per Unit	2.18
Basic (in Rupees) hArt. 11,4 A, Diluted (in Rupees) `.----------	2.18

PL · STANDALONE · 2024-12-31 · UNKNOWN PGINVIT_fe035132e68e p3

Line	2024-12-31
POWERGRID Infrastructure Investment Trust SEBI Registration Number: IN/InvIT/20-21/0016 Plot No. 2, Sector-29, Gurgaon, Haryana - 122 001 Standalone Statement of Profit and Loss for the Quarter and Nine Months ended 31 December 2024 ₹ in million Particulars Quarter ended Nine months ended Year ended 31.12.2024 30.09.2024 31.12.2023 31.12.2024 31.12.2023 31.03.2024 (Unaudited) (Unaudited) (Unaudited! (Unaudited) (Unaudited) (Audited) INCOME Revenue From Operations	2,654.41
Other Income	15.25
Total Income	2,669.66
EXPENSES Valuation Expenses	0.17
Payment to Auditor -Statutory Audit Fees	0.13
-Other Services (Including Tax Audit & Certifications)	0.02
Investment manager fees	26.44
Trustee fee	0.35
Other expenses	1.49
11,84 Finance costs	116.52
Impairment/(Reversal of Impairment) of Investment in Subsidiaries	293.13
Total expenses	144.64
Profit for the period before tax	2,525.02
Tax expense: Current tax- Current Year	6.52
24,16	27.27
- Earlier Years	0.00
Deferred tax	6.52
Profit for the period after tax	2,518.50
Other Comprehensive Income Total Comprehensive Income for the period	2,518.50
Earnings per Unit Basic (in ₹)	2.77
Diluted (in ₹)	2.77

PL · CONSOLIDATED · 2024-12-31 · UNKNOWN PGINVIT_fe035132e68e p11

Line	2024-12-31
POWERGRID Infrastructure Investment Trust SEBI Registration Number: IN/InvIT/20-21/0016 Plot No. 2, Sector-29, Gurugram, Haryana - 122 001 Consolidated Statement of Profit and Loss for the quarter and Nine Months ended 31 December 2024 ₹ in million Particulars Quarter ended Nine Months ended Year ended 31.12.2024 30.09.2024 31.12.2023 31.12.2024 31.12.2023 31.03.2024 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) INCOME Revenue From Operations	3,196.19
Other Income	95.86
Total Income	3,292.05
EXPENSES Valuation Expenses	0.17
Payment to Auditor -Statutory Audit Fees	0.00
-Other Services (Including Tax Audit & Certifications)	0.10
Insurance expenses	54.91
Project manager fees	12.13
Investment manager fees	26.44
Trustee fee	0.35
Repairs and maintenance of Transmission assets	81.13
Other expenses	17.98
Employee benefits expense	3.35
Finance costs	116.52
Depreciation and amortization expense	798.10
2,366,97	3,154.12
Impairment/(Reversal of Impairment) of Property Plant and Equipment and Intangible Assets	0.00
Total expenses	1,110.83
Profit for the period before tax	2,181.22
Tax expense: Current tax - Current Year	47.98
- Earlier Years Deferred tax	89.31
Profit for the period after tax	2,043.93
Other Comprehensive Income	0.00
Total Comprehensive Income for the period	2,043.93
Net Profit Attributable to: Owners of the Trust	1,954.19
Non-Controling Interest	89.74
Total Comprehensive Income attributable to: Owners of the Trust	1,954.19
6,744,47	9,267.49
Non-Controling Interest	89.74
Earnings per Unit Basic (in Rupees)	2.14
Diluted (in Rupees)	2.14

BS · STANDALONE · 2023-03-31 · UNKNOWN PGINVIT_b21894a7bdf9 p78

Line	2023-03-31
Standalone Balance Sheet as at 31 March 2023 ` in million Particulars Note No As at 31 March 2023 As at 31 March 2022 ASSETS Non-current assets Financial Assets Investments	29,778.25
Loans	51,197.84
Other non-current assets	2.64
Current assets Financial Assets Cash and cash equivalents	2,911.23
Bank balances other than Cash and cash equivalents	123.14
Other current financial assets	1.66
Total Assets	84,014.76
EQUITY AND LIABILITIES Equity Unit capital	90,999.92
Other Equity	-12,707.63
Liabilities Non-current Liabilities Financial Liabilities Borrowings	5,692.00
Other Non-current financial liabilities	0.00
Current liabilities Financial Liabilities Borrowings	28.78
Trade payables Total outstanding dues of micro enterprises and small enterprises	0.00
Total outstanding dues of creditors other than micro enterprises and small enterprises.	0.00
Other current financial liabilities	1.48
Other current liabilities	0.21
Provisions	0.00
Current Tax Liabilities (Net)	0.00
Total Equity and Liabilities	84,014.76

PL · STANDALONE · 2023-03-31 · UNKNOWN PGINVIT_b21894a7bdf9 p79

Line	2023-03-31
Standalone Statement of Profit and Loss for the year ended 31 March 2023 ` in million Particulars Note No For the Year ended on 31 March 2023 For the Year ended on 31 March 2022 INCOME Revenue From Operations	10,490.36
Other Income	57.00
Total Income	10,547.36
EXPENSES Valuation Expenses	0.19
Payment to Auditor - Statutory Audit Fees	0.12
- Other Services (Including Tax Audit & Certifications)	0.11
Investment manager fees	93.08
Trustee fee	0.35
Other expenses	13.04
Finance costs	414.33
Impairment of Investment in Subsidiaries	12,762.76
Total Expenses	13,283.98
Profit for the period before tax	-2,736.62
Tax Expense: Current Tax - Current Year	24.36
- Earlier Years	0.00
Deferred Tax	0.00
Profit for the period after tax	-2,760.98
Other Comprehensive Income Items that will not be reclassified to profit or loss	0.00
Items that will be reclassified to profit or loss	0.00
Total Comprehensive Income for the period	-2,760.98
Earnings Per Unit Basic (In Rupees)	-3.03
Diluted (In Rupees)	-3.03
The accompanying notes (1 to 35) form an integral part of financial statements. As per our report of even date For and on behalf of Board of Directors of POWERGRID Unchahar Transmission Limited in the capacity as Investment Manager to POWERGRID Infrastructure Investment Trust. For S.K.Mittal & Co. Chartered Accountants FRN: 001135N Anjana Luthra Company Secretary PAN: ABYPL2312H Place: Gurugram Abhay Choudhary Chairman DIN: 07388432 Place: Gurugram Purshottam Agarwal Director DIN: 08812158 Place: Gurugram (CA Gaurav Mittal) Membership Number: 099387 Place: New Delhi Sanjay Sharma CEO PAN: AENPS3382J Place: Gurugram Amit Garg CFO PAN: ACSPG1833F Place: Gurugram Date: 25 May 2023 CORPORATE OVERVIEW STATUTORY REPORTS FINANCIAL STATEMENTS Annual Report 2022-23 Standalone Statement of Changes in Unitholders’ Equity for the year ended 31 March 2023 A. UNIT CAPITAL ` in million Balance as at 01 April 2022	90,999.92
Units issued during the year	0.00
Balance as at 31 March 2023	90,999.92
Balance as at 01 April 2021	0.00
Units issued during the year	90,999.92
Balance as at 31 March 2022	90,999.92
B. OTHER EQUITY ` in million Retained Earnings Balance as at 01 April 2022	973.34
Profit for the year	-2,760.98
Distribution during the year*^	-10,919.99
Balance as at 31 March 2023	-12,707.63
Balance as at 01 April 2021	0.00
Profit for the year	7,798.33
Distribution during the year^^	-6,824.99
Balance as at 31 March 2022	973.34

NAV · STANDALONE · 2023-03-31 · UNKNOWN PGINVIT_b21894a7bdf9 p83

Line	2023-03-31
Standalone Statement of Net Assets at Fair Value as at 31 March 2023 A. STATEMENT OF NET ASSETS AT FAIR VALUE ` in million Sl. No. Particulars As at 31 March 2023 As at 31 March 2022 Book value Fair value* Book value Fair value* A Assets	84,014.76
B Liabilities (at book value)	5,722.47
C Net Assets (A-B)	78,292.29
D Number of units	910.00
E NAV (C/D)	86.04
*Fair value of the assets as disclosed in the above tables are derived based on the fair valuation report issued by the independent valuer appointed under SEBI (Infrastructure Investment Trusts) Regulations, 2014. The Trust holds investment in SPVs in the form of equity and debt and SPVs in turn hold the projects. Hence, the breakup of property wise fair values has been disclosed in the Consolidated financial statements. B. STATEMENT OF TOTAL RETURNS AT FAIR VALUE ` in million Particulars As at 31 March 2023 As at 31 March 2022 Total Comprehensive Income (As per the Statement of Profit and Loss)#	-2,760.98
Add/(less): Other Changes in Fair Value (e.g., in investment property, property, plant & equipment (if cost model is followed)) not recognized in Total Comprehensive Income	0.00
Total Return	-2,760.98

BS · CONSOLIDATED · 2023-03-31 · UNKNOWN PGINVIT_b21894a7bdf9 p114

Line	2023-03-31
Consolidated Balance Sheet as at 31 March 2023 ` in million Particulars Note No As at 31 March 2023 As at 31 March 2022 ASSETS Non-current assets Property, Plant and Equipment	86,745.51
Capital work-in-progress	151.22
Goodwill on Acquisition	0.00
Other Intangible assets	3,990.44
Other non-current assets	624.52
Current assets Inventories	308.15
Financial Assets Trade receivables	3,263.05
Cash and cash equivalents	4,994.87
Bank balances other than Cash and cash equivalents	123.14
Other current financial assets	32.01
Other current assets	199.75
Total Assets	100,432.66
EQUITY AND LIABILITIES Equity Unit Capital	90,999.92
Other Equity	-13,935.03
Non Controlling Interest	6,214.03
Liabilities Non-current Liabilities Financial Liabilities Borrowings	5,692.00
Deferred tax liabilities (Net)	11,154.98
Other non current liabilities	0.00
Current liabilities Financial Liabilities Borrowings	28.78
Trade payables Total outstanding dues of micro enterprises and small enterprises	0.00
Total outstanding dues of creditors other than micro enterprises and small enterprises.	6.68
Other current financial liabilities	244.94
Other current liabilities	17.31
Provisions	9.05
Current Tax Liabilities (Net)	0.00
Total Equity and Liabilities	100,432.66
The accompanying notes (1 to 53) form an integral part of financial statements. As per our report of even date For and on behalf of Board of Directors of POWERGRID Unchahar Transmission Limited in the capacity as Investment Manager to POWERGRID Infrastructure Investment Trust. For S.K.Mittal & Co. Chartered Accountants FRN: 001135N Anjana Luthra Company Secretary PAN: ABYPL2312H Place: Gurugram Abhay Choudhary Chairman DIN: 07388432 Place: Gurugram Purshottam Agarwal Director DIN: 08812158 Place: Gurugram (CA Gaurav Mittal) Membership Number: 099387 Place: New Delhi Sanjay Sharma CEO PAN: AENPS3382J Place: Gurugram Amit Garg CFO PAN: ACSPG1833F Place: Gurugram Date: 25 May 2023 POWERGRID INFRASTRUCTURE INVESTMENT TRUST	104.00

PL · CONSOLIDATED · 2023-03-31 · UNKNOWN PGINVIT_b21894a7bdf9 p115

Line	2023-03-31
Consolidated Statement of Profit and Loss for the year ended 31 March 2023 ` in million Particulars Note No For the Year ended on 31 March 2023 For the Year ended on 31 March 2022 INCOME Revenue From Operations	12,857.85
Other Income	295.06
Total Income	13,152.91
EXPENSES Valuation Expenses	0.19
Payment to Auditor - Statutory Audit Fees	0.50
- Other Services (Including Tax Audit & Certifications)	0.35
Insurance expenses	241.42
Project manager fees	44.94
Investment manager fees	93.08
Trustee fee	0.35
Repairs and maintenance of Transmission assets	300.05
Other expenses	196.95
Employee benefits expense	11.40
Finance costs	414.33
Depreciation and amortization expense	3,148.15
Impairment of Goodwill, Property Plant and Equipment and Intangible Assets	15,098.10
Total Expenses	19,549.81
Profit for the period before tax	-6,396.90
Tax Expense: Current Tax - Current Year	210.15
- Earlier Years	0.00
Deferred Tax	-2,142.95
Profit for the period after tax	-4,464.10
Other Comprehensive Income Items that will not be reclassified to profit or loss	0.00
Items that will be reclassified to profit or loss	0.00
Total Comprehensive Income for the period	-4,464.10
Net Profit Attributable to: Owners of the Trust	-1,951.38
Non- Controling Interest	-2,512.72
Total Comprehensive Income attributable to: Owners of the Trust	-1,951.38
Non- Controling Interest	-2,512.72
Earnings per Unit Basic (in Rupees)	-2.14
Diluted (in Rupees)	-2.14
The accompanying notes (1 to 53) form an integral part of financial statements. As per our report of even date For and on behalf of Board of Directors of POWERGRID Unchahar Transmission Limited in the capacity as Investment Manager to POWERGRID Infrastructure Investment Trust. For S.K.Mittal & Co. Chartered Accountants FRN: 001135N Anjana Luthra Company Secretary PAN: ABYPL2312H Place: Gurugram Abhay Choudhary Chairman DIN: 07388432 Place: Gurugram Purshottam Agarwal Director DIN: 08812158 Place: Gurugram (CA Gaurav Mittal) Membership Number: 099387 Place: New Delhi Sanjay Sharma CEO PAN: AENPS3382J Place: Gurugram Amit Garg CFO PAN: ACSPG1833F Place: Gurugram Date: 25 May 2023 CORPORATE OVERVIEW STATUTORY REPORTS FINANCIAL STATEMENTS Annual Report 2022-23	105.00
Consolidated Statement of Changes in Unitholders’ Equity for the year ended 31 March 2023 A. UNIT CAPITAL ` in million Balance as at 01 April 2022	90,999.92
Units issued during the year	0.00
Balance as at 31 March 2023	90,999.92
Balance as at 01 April 2021	0.00
Units issued during the year	90,999.92
Balance as at 31 March 2022	90,999.92
` in million B. OTHER EQUITY Reserves and Surplus Capital Reserve Self Insurance Reserve Retained Earnings Total Balance as at 01 April 2022	330.15
Total Comprehensive income for the year	0.00
Distribution during the year*^	0.00
Balance as at 31 March 2023	330.15
Balance as at 01 April 2021	0.00
Total Comprehensive income for the year	0.00
Distribution during the year^^	0.00
Transfer from Self Insurance Reserve	0.00
Transfer to Self Insurance Reserve	0.00
Other adjustment	0.00
Differential Amount of Non-controlling Acquisition	330.15
Balance as at 31 March 2022	330.15
The accompanying notes (1 to 53) form an integral part of financial statements. * The distributions made by Trust to its Unitholders are based on the Net Distributable Cash flows (NDCF) of PGInvIT under the InvIT Regulations which includes repayment of debt by SPVs to PGInvIT. ^ The distribution for year ended 31 March 2023 does not include the distribution relating to the quarter ended 31 March 2023,as the same will be paid subsequently. ^^ The distribution for year ended 31 March 2022 does not include the distribution relating to the quarter ended 31 March 2022, as the same was paid subsequent to the year ended 31 March 2022. As per our report of even date For and on behalf of Board of Directors of POWERGRID Unchahar Transmission Limited in the capacity as Investment Manager to POWERGRID Infrastructure Investment Trust. For S.K.Mittal & Co. Chartered Accountants FRN: 001135N Anjana Luthra Company Secretary PAN: ABYPL2312H Place: Gurugram Abhay Choudhary Chairman DIN: 07388432 Place: Gurugram Purshottam Agarwal Director DIN: 08812158 Place: Gurugram (CA Gaurav Mittal) Membership Number: 099387 Place: New Delhi Sanjay Sharma CEO PAN: AENPS3382J Place: Gurugram Amit Garg CFO PAN: ACSPG1833F Place: Gurugram Date: 25 May 2023 POWERGRID INFRASTRUCTURE INVESTMENT TRUST	106.00

NAV · STANDALONE · 2022-03-31 · UNKNOWN PGINVIT_a24cabd5d542 p82

Line	2022-03-31
Standalone STATUTORY REPORTS 41-59 CORPORATE OVERVIEW 02-40 POWERGRID Infrastructure Investment Trust 69 FINANCIAL STATEMENTS 60-147 Standalone Statement of Net Assets at Fair Value as at 31 March 2022 A. STATEMENT OF NET ASSETS AT FAIR VALUE ₹ in million Sl. No. Particulars As at 31 March 2022 Book value Fair value* A Assets	97,733.11
B Liabilities (at book value)	5,759.85
C Net Assets (A-B)	91,973.26
D Number of units	910.00
E NAV	101.07
* Fair value of the assets as at 31 March 2022 as disclosed in the above tables are derived based on the fair valuation report issued by the independent valuer appointed under SEBI (Infrastructure Investment Trusts) Regulations, 2014. The Trust holds investment in SPVs in the form of equity and debt and SPVs in turn hold the projects. Hence, the breakup of property wise fair values has been disclosed in the Consolidated financial statements. B. STATEMENT OF TOTAL RETURNS AT FAIR VALUE ₹ in million Particulars As at 31 March 2022 Total Comprehensive Income (As per the Statement of Profit and Loss)#	7,798.33
Add/(less): Other Changes in Fair Value (e.g., in investment property, property, plant & equipment (if cost model is followed)) not recognized in Total Comprehensive Income	0.00
Total Return	7,798.33

BS · STANDALONE · 2022-03-31 · INR million PGINVIT_c99c7c7d22b9 p1

Line	2022-03-31
POWERGRID Infrastructure Investment Trust SEBI Registration Number: IN/InvIT/20-21/0016 Plot No. 2, Sector-29, Gurugram, Haryana - 122 001 Standalone Balance Sheet as at 31 March 2022 ₹ in million Particulars Note No As at 31 March 2022 ASSETS Non-current assets Financial Assets Investments	42,541.01
Loans	52,382.84
Other non-current assets	94,923.85
Current assets Financial Assets Cash and cash equivalents	2,804.46
Bank balances other than Cash and cash equivalents	1.74
Other current financial assets	3.06
Total Assets	97,733.11
EQUITY AND LIABILITIES Equity Unit capital	90,999.92
Other Equity	973.34
Liabilities Non-current liabilities Financial Liabilities Borrowings	5,720.28
Other Non-current financial liability	0.05
Current liabilities Financial Liabilities Borrowings	28.78
Trade payables Total outstanding dues of micro enterprises and small enterprises Total outstanding dues of creditors other than micro enterprises and small enterprises. Other current financial liability	8.15
Other current liabilities	0.99
Provisions	1.49
Current Tax Liabilities (Net)	0.11
Total Equity and Liabilities	97,733.11

PL · STANDALONE · 2022-03-31 · INR million PGINVIT_c99c7c7d22b9 p2

Line	2022-03-31
POWERGRID Infrastructure Investment Trust SEBI Registration Number: IN/InvIT/20-21/0016 Plot No. 2, Sector-29, Gurugram, Haryana - 122 001 Standalone Statement of Profit and Loss for the year ended 31 March 2022 ₹ in million Particulars Note No For the Year ended on 31 March 2022 INCOME Revenue From Operations	9,731.30
Other Income	26.30
Total Income	9,757.60
EXPENSES Valuation Expenses	0.12
Payment to Auditor -Statutory Audit Fees	0.12
-Other Services (Including Tax Audit & Certifications)	0.07
Investment manager fees	111.57
Trustee fee	0.35
Other expenses	2.96
Finance costs	0.91
Impairment of Investment in Subsidiaries	1,831.93
Total expenses	1,948.03
Profit for the period before tax	7,809.57
Tax expense: Current tax - Current Year	11.24
- Earlier Years Deferred tax	11.24
Profit for the period after tax	7,798.33
Other Comprehensive Income Items that will not be reclassified to profit or loss Items that will be reclassified to profit or loss Total Comprehensive Income for the period	7,798.33
Earnings per Unit Basic (in Rupees)	9.56
Diluted (in Rupees)	9.56
The accompanying notes (1 to 34) form an integral part of financial statements. Being the first year of operation of the InvIT, comparative information for the immediately preceding financial year is not available. As per our report of even date For S.K.Mittal & Co. Chartered Accountants For and on behalf of Board of Directors Ashok Digitally signed by FRN: 001135N Anjana =Et Seema Ashok Kumar Kumar Singhal Luthra Gupta =T.= Singhal ID:1:2402:0732: Anjana Luthra Seema Gupta Ashok Kumar Singhal LAURA Digitally signed by GAURAV Company Secretary Chairperson Director V MITTAL Date: PAN: ABYPL2312H DIN:- 06636330 DIN:- 08578420 2022.05.26 MiTriA,14:11:01 +05'30' Place: Gurugram Place: Gurugram Place: Gurugram (CA Gaurav Mittal) Membership Number: 099387 Place: Gurugram Date: 26.05.2022 Digitally signed by Purshotta A'urth "' .7. m Agarwal Dgate:2022.0526 13:06:124-05.30. Purshottam Agarwal CEO Place: Gurugram AMIT by AMR GAM GA n, ale: 2022.0.5 M.] '3.7.3.5.. Amit Garg CFO Place: Gurugram POWERGRID Infrastructure Investment Trust SEBI Registration Number: IN/InvIT/20-21/0016 Plot No. 2, Sector-29, Gurugram, Haryana - 122 001 Standalone Statement of Changes in Unitholders' Equity for the year ended 31 March 2022 A. Unit capital Balance as at 01 April 2021 Units issued during the year Balance as at 31 March 2022 ₹ In million	90,999.92
B. Other equity Retained Earnings Balance as at 01 April 2021 Profit for the year Distribution during the year Balance as at 31 March 2022 ₹ In million	7,798.33

Rejected statements

Statement	Scope	Columns	Reason	Source
NDCF	UNSTATED		NO_TOTALS	PGINVIT_2b289f0edebf p5
NDCF	UNSTATED		NO_TOTALS	PGINVIT_2b289f0edebf p13
NDCF	UNSTATED		NO_TOTALS	PGINVIT_2b289f0edebf p14
NDCF	UNSTATED		NO_TOTALS	PGINVIT_2b289f0edebf p15
NDCF	UNSTATED		NO_TOTALS	PGINVIT_2b289f0edebf p16
NDCF	UNSTATED		NO_TOTALS	PGINVIT_2b289f0edebf p17
NDCF	UNSTATED		NO_TOTALS	PGINVIT_2b289f0edebf p18
PL	STANDALONE	2023-06-30	NO_TOTALS	PGINVIT_c9d915165e8b p1
NDCF	UNSTATED		TOTAL_DOES_NOT_TIE:A-B!=NDCF	PGINVIT_c9d915165e8b p3
PL	CONSOLIDATED	2023-06-30	NO_TOTALS	PGINVIT_c9d915165e8b p9
NDCF	UNSTATED		TOTAL_DOES_NOT_TIE:A-B!=NDCF	PGINVIT_c9d915165e8b p11
NDCF	STANDALONE		NO_TOTALS	PGINVIT_c9d915165e8b p12
NDCF	STANDALONE		NO_TOTALS	PGINVIT_c9d915165e8b p13
NDCF	STANDALONE		NO_TOTALS	PGINVIT_c9d915165e8b p14
NDCF	STANDALONE		NO_TOTALS	PGINVIT_c9d915165e8b p15
NDCF	STANDALONE		NO_TOTALS	PGINVIT_c9d915165e8b p16
CF	STANDALONE	2025-09-30	NO_TOTALS	PGINVIT_39230bc7016c p6
NAV	UNSTATED	2025-09-30, 2025-09-30	NO_TOTALS	PGINVIT_39230bc7016c p7
NDCF	UNSTATED		NO_TOTALS	PGINVIT_39230bc7016c p9
NAV	UNSTATED	2025-09-30, 2025-09-30	NO_TOTALS	PGINVIT_39230bc7016c p19
NDCF	UNSTATED		NO_TOTALS	PGINVIT_39230bc7016c p22
NDCF	UNSTATED		NO_TOTALS	PGINVIT_39230bc7016c p23
NDCF	UNSTATED		NO_TOTALS	PGINVIT_39230bc7016c p24
NDCF	UNSTATED		NO_TOTALS	PGINVIT_39230bc7016c p25
NDCF	UNSTATED		NO_TOTALS	PGINVIT_39230bc7016c p26
NDCF	UNSTATED		NO_TOTALS	PGINVIT_39230bc7016c p27
NDCF	UNSTATED		NO_TOTALS	PGINVIT_ea6b1c2d7283 p5
NDCF	UNSTATED		NO_TOTALS	PGINVIT_ea6b1c2d7283 p15
NDCF	UNSTATED		NO_TOTALS	PGINVIT_ea6b1c2d7283 p16
NDCF	UNSTATED		NO_TOTALS	PGINVIT_ea6b1c2d7283 p18
NDCF	UNSTATED		TOTAL_DOES_NOT_TIE:A-B!=NDCF	PGINVIT_47808e2f2eac p4
NDCF	UNSTATED		TOTAL_DOES_NOT_TIE:A-B!=NDCF	PGINVIT_47808e2f2eac p15
NDCF	STANDALONE		NO_TOTALS	PGINVIT_47808e2f2eac p16
NDCF	STANDALONE		NO_TOTALS	PGINVIT_47808e2f2eac p17
NDCF	STANDALONE		NO_TOTALS	PGINVIT_47808e2f2eac p18
NDCF	STANDALONE		NO_TOTALS	PGINVIT_47808e2f2eac p19
NDCF	STANDALONE		NO_TOTALS	PGINVIT_47808e2f2eac p20
NAV	UNSTATED	2021-09-30	NO_TOTALS	PGINVIT_47808e2f2eac p24
NDCF	UNSTATED		TOTAL_DOES_NOT_TIE:A-B!=NDCF	PGINVIT_8d51b8a0045b p3
NDCF	UNSTATED		TOTAL_DOES_NOT_TIE:A-B!=NDCF	PGINVIT_8d51b8a0045b p13
NDCF	STANDALONE		NO_TOTALS	PGINVIT_8d51b8a0045b p14
NDCF	STANDALONE		NO_TOTALS	PGINVIT_8d51b8a0045b p15
NDCF	STANDALONE		NO_TOTALS	PGINVIT_8d51b8a0045b p16
NDCF	STANDALONE		NO_TOTALS	PGINVIT_8d51b8a0045b p17
NDCF	STANDALONE		NO_TOTALS	PGINVIT_8d51b8a0045b p18
NDCF	UNSTATED		NO_TOTALS	PGINVIT_a452807eee9d p5
NDCF	UNSTATED		NO_TOTALS	PGINVIT_a452807eee9d p13
NDCF	UNSTATED		NO_TOTALS	PGINVIT_a452807eee9d p14
NDCF	UNSTATED		NO_TOTALS	PGINVIT_a452807eee9d p15
NDCF	UNSTATED		NO_TOTALS	PGINVIT_a452807eee9d p16
NDCF	UNSTATED		NO_TOTALS	PGINVIT_a452807eee9d p17
NDCF	UNSTATED		NO_TOTALS	PGINVIT_a452807eee9d p18
NDCF	UNSTATED		TOTAL_DOES_NOT_TIE:A-B!=NDCF	PGINVIT_2357c2b6130d p3
NDCF	UNSTATED		TOTAL_DOES_NOT_TIE:A-B!=NDCF	PGINVIT_2357c2b6130d p11
NDCF	STANDALONE		NO_TOTALS	PGINVIT_2357c2b6130d p12
NDCF	STANDALONE		NO_TOTALS	PGINVIT_2357c2b6130d p13
NDCF	STANDALONE		NO_TOTALS	PGINVIT_2357c2b6130d p14
NDCF	STANDALONE		NO_TOTALS	PGINVIT_2357c2b6130d p16
PL	STANDALONE	2021-12-31	NO_TOTALS	PGINVIT_5403122f91b1 p1
NDCF	UNSTATED		TOTAL_DOES_NOT_TIE:A-B!=NDCF	PGINVIT_5403122f91b1 p5
PL	CONSOLIDATED	2021-12-31	NO_TOTALS	PGINVIT_5403122f91b1 p12
NDCF	UNSTATED		TOTAL_DOES_NOT_TIE:A-B!=NDCF	PGINVIT_5403122f91b1 p16
NDCF	STANDALONE		NO_TOTALS	PGINVIT_5403122f91b1 p17
NDCF	STANDALONE		NO_TOTALS	PGINVIT_5403122f91b1 p18
NDCF	STANDALONE		NO_TOTALS	PGINVIT_5403122f91b1 p19
NDCF	STANDALONE		NO_TOTALS	PGINVIT_5403122f91b1 p20
NDCF	STANDALONE		NO_TOTALS	PGINVIT_5403122f91b1 p21
NDCF	UNSTATED		TOTAL_DOES_NOT_TIE:A-B!=NDCF	PGINVIT_f0b6b4981319 p3
NDCF	UNSTATED		TOTAL_DOES_NOT_TIE:A-B!=NDCF	PGINVIT_f0b6b4981319 p11
NDCF	STANDALONE		NO_TOTALS	PGINVIT_f0b6b4981319 p12
NDCF	STANDALONE		NO_TOTALS	PGINVIT_f0b6b4981319 p13
NDCF	STANDALONE		NO_TOTALS	PGINVIT_f0b6b4981319 p14
NDCF	STANDALONE		NO_TOTALS	PGINVIT_f0b6b4981319 p15
NDCF	STANDALONE		NO_TOTALS	PGINVIT_f0b6b4981319 p16
NDCF	UNSTATED		TOTAL_DOES_NOT_TIE:A-B!=NDCF	PGINVIT_cedab42b2649 p3
NDCF	UNSTATED		TOTAL_DOES_NOT_TIE:A-B!=NDCF	PGINVIT_cedab42b2649 p11
NDCF	STANDALONE		NO_TOTALS	PGINVIT_cedab42b2649 p12
NDCF	STANDALONE		NO_TOTALS	PGINVIT_cedab42b2649 p13
NDCF	STANDALONE		NO_TOTALS	PGINVIT_cedab42b2649 p14
NDCF	STANDALONE		NO_TOTALS	PGINVIT_cedab42b2649 p15

NAV & valuation

Balance date	NAV/unit book ₹	NAV/unit fair ₹	Net assets at fair value (₹ mn)	Source
2022-03-31	101.07	101.07	97,733.11	PGINVIT_a24cabd5d542 p82
2023-03-31	86.04	86.04	84,014.76	PGINVIT_b21894a7bdf9 p83

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
2023-12-31	3.00	STATED_COMPONENTS_DO_NOT_SUM	2024-01-30	—	not stated	open PDF at page
2024-03-31	3.00	STATED_COMPONENTS_DO_NOT_SUM	2024-05-28	—	not stated	open PDF at page
2024-06-30	3.00	STATED_COMPONENTS_DO_NOT_SUM	2024-08-01	—	not stated	open PDF at page
2024-09-30	3.00	STATED_COMPONENTS_DO_NOT_SUM	2024-11-12	—	not stated	open PDF at page
2024-12-31	3.00	STATED_COMPONENTS_DO_NOT_SUM	2025-01-27	—	not stated	open PDF at page
2025-03-31	3.00	STATED_COMPONENTS_DO_NOT_SUM	2025-05-29	—	not stated	open PDF at page
2025-06-30	3.00	STATED_COMPONENTS_DO_NOT_SUM	2025-08-08	—	not stated	open PDF at page
2025-12-31	3.00	STATED_COMPONENTS_DO_NOT_SUM	2026-02-12	—	not stated	open PDF at page
2026-03-31	3.00	STATED_COMPONENTS_DO_NOT_SUM	2026-05-20	—	not stated	open PDF at page
2026-06-30	3.00	STATED_COMPONENTS_DO_NOT_SUM	2026-07-31	—	not stated	open PDF at page

Assets

Project/property tables (concession length, remaining life, availability, MW) are not extracted in this release; 7 valuation reports and 20 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

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

Documents

Class	Filing date	File	SHA-256
ANNUAL_REPORT	—	0bbb6001-fe73-48d8-8671-7279fcbbad72.pdf	`b21894a7bdf9daaf…`
ANNUAL_REPORT	—	2272a241-a2d4-4874-81b3-953246eb647f.pdf	`a24cabd5d542ddee…`
ANNUAL_REPORT	—	IR_Annual_Financial_Results_FY2022.pdf	`c99c7c7d22b9330a…`
DISTRIBUTION_NDCF	—	04408685-40dd-4e27-89c6-4de0c6881ce8.pdf	`d9bcbc2a11d23870…`
DISTRIBUTION_NDCF	—	08a1952f-cbeb-43e0-afea-6d3281bfe83e.pdf	`8d149ae518d21449…`
DISTRIBUTION_NDCF	—	11403845-c3ad-4f60-bc3e-a8c2953e5213.pdf	`593e6b457bf10127…`
DISTRIBUTION_NDCF	—	19931723-f77a-45b8-ab20-cbc643a36b5b.pdf	`1fbc2a78898279e2…`
DISTRIBUTION_NDCF	—	1d75a4ac-df90-4f4c-8358-851e113e2183.pdf	`6813926dc09566f8…`
DISTRIBUTION_NDCF	—	220089b8-2185-410a-89d7-f370431b9906.pdf	`bd0b319276c484c1…`
DISTRIBUTION_NDCF	—	2d116637-490c-446e-9a38-0eca7aeeb7ab.pdf	`be15de4b0dd0b1f5…`
DISTRIBUTION_NDCF	—	36f39997-2ec0-4c90-8331-c7f17dcbde16.pdf	`1f39c3b349e7a249…`
DISTRIBUTION_NDCF	—	3aef672f-b327-4f91-bf9d-8703a6b8f2e8.pdf	`823f4a3f30717200…`
DISTRIBUTION_NDCF	—	3e3fe8ea-4ff3-4cf7-a249-aa53e93ed7da.pdf	`3647973c0f378dc0…`
DISTRIBUTION_NDCF	—	4b1dd8db-34c1-4515-9f70-0ecc1e39a764.pdf	`c3f30ab8adcff935…`
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DRHP_OFFER_DOC	2021-07-19	e6e3a863-4df3-4067-bd0f-ec01da6f6de2.pdf	`923fff837f96d712…`
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FINANCIAL_RESULTS	—	INTEGRATED_FILING_RESULTIR_1565261_04112	`948ecce57c3418e6…`
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FINANCIAL_RESULTS	—	IR_Financial_Results_31.03.2023.pdf	`03ea720cd001cfce…`
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FINANCIAL_RESULTS	—	IR_Signed_financial_statement_with_LR_re	`39230bc7016c3d15…`
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INVESTOR_DECK	—	IR_Investors__Presentation_on_H1FY2023_F	`fa8262ed71ea1c30…`
INVESTOR_DECK	—	IR_Investors__Presentation_on_H_1_FY_202	`29462365a41abfca…`
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INVESTOR_DECK	—	IR_Investor_PresentationQ4FY24.pdf	`9643148a9550b148…`
INVESTOR_DECK	—	IR_Investor_Presentation_Q2FY25_Final_V4	`a654874bad7f914d…`
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SHAREHOLDING_PATTERN	—	00759684-8876-4b3b-af37-1d7cc90aeeed.pdf	`852a9fd720e0946a…`
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VALUATION_REPORT	2021-11-09	ae00931d-794f-4ab3-8c1a-0c64a9b2bdf3.pdf	`a3ab9b56c0e95653…`
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