Energy Infrastructure Trust has informed the Exchange regarding Disclosure of material issue

ENCAP INVESTMENT MANAGER PRIVATE LIMITED CIN: U67190MH2010PTC202800 Registered Office: Seawoods Grand Central, Tower-1, 3rd Level, C Wing - 301 to 304, Sector 40, Seawoods Railway Station, Navi Mumbai, Thane, Maharashtra - 400706, India Tel No.: 91 22 3501 8000 Email: compliance@pipelineinvit.com November 5, 2026 BSE Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai - 400 001, Maharashtra, India. Sub.: Outcome of the meeting of Board of Directors of EnCap Investment Manager Private Limited (“Manager/Company”) (Investment Manager of Energy Infrastructure Trust) held on November 5, 2026 Ref.: (1) Energy Infrastructure Trust (Scrip Code 542543) (2) Securities and Exchange Board of India (Infrastructure Investment Trusts) Regulations, 2014 read with applicable SEBI circular(s) Sir/Madam, In continuation to our intimation dated October 29, 2026 and pursuant to Regulation 23(6) and other applicable provisions, if any, of Securities Exchange Board of India (Infrastructure Investment Trusts) Regulations, 2014 (“SEBI InvIT Regulations”) as amended, read with circulars and guidelines issued thereunder from time to time and SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“LODR Regulations”) and other applicable laws, we wish to inform you that the Board of Directors (“Board”) of the Manager, acting as an Investment Manager to Energy Infrastructure Trust (“Trust”) at its meeting held on Thursday, November 5, 2026, has, inter-alia, considered and approved: 1. basis the recommendation of the Audit Committee, the unaudited Standalone and Consolidated Financial Results of the Trust for the quarter and half year ended September 30, 2026 along with the limited review report issued by the Statutory Auditors thereon (enclosed as Annexure 1). The meeting commenced at 10.45 a.m. and concluded at 11.10 a.m. Further, the said outcome is also available under the Investor Relations tab on the website of the Trust i.e. www.pipelineinvit.com. You are requested to kindly take the same on record. Thanking you, Yours faithfully, For Energy Infrastructure Trust EnCap Investment Manager Private Limited (acting in its capacity as the Investment Manager of Energy Infrastructure Trust) Ankitha Jain Company Secretary & Compliance Officer Membership No.: A36271 CC: Axis Trustee Services Limited (“Trustee of the Trust”) 2nd Floor, SW, The Ruby, 29, Senapati Bapat Marg, Dadar West, Dadar - 400028, Mumbai, Maharashtra, India Annexure 1 Deloitte Chartered Accountants One International Center, Haskins & Sells LLP Tower 3, 31st Floor, Senapati Bapat Marg El phinstone Road (West) Mumbai• 400 013 Maharashtra. India Tel: +91 22 6185 6000 Fax: +91 22 6185 4101 INDEPENDENT AUDITOR'S REVIEW REPORT ON REVIEW OF INTERIM UNAUDITED CONSOLIDATED FINANCIAL RESULTS The Board of Directors of EnCap Investment Manager Private Limited (The "Investment Manager") (Acting in capacity as the Investment Manager of Energy Infrastructure Trust) 1. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of Energy Infrastructure Trust ("the Parent") and its subsidiary Pipeline Infrastructure Limited (together referred to as the "Group"), for the quarter and half year ended September 30, 2026 (the "Statement"), being submitted by the Investment Manager pursuant to the requirement of Securities and Exchange Board of India (Infrastructure Investment Trusts) Regulations, 2014, as amended, including any guidelines, circulars, and master circulars issued thereunder (together referred to as the "InvIT Regulations"). 2. This Statement, which is the responsibility of the Investment Manager's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder, the InvIT Regulations and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements ("SRE") 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India ("ICAI"). This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing ("SAs"), issued by the ICAI, and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion on the Statement. We have also performed procedures in accordance with Regulation 13(2)(e) of the InvIT Regulations, as amended, to the extent applicable. 4. Based on our review conducted and procedures performed as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in the context of the InvIT Regulations prevailing Regd. Office: One International Center, Tower 3, 31st floor, Senapati Ba pat Marg, Elphinstone Road (West), Mumbai-400 013, Maharashtra, India. Deloitte Haskins & Sel Is LLP is registered with Limited Liability having LLP identification No: MB-8737 Deloitte Haskins & Sells LLP over certain Ind AS requirements (as explained in paragraph 5 below), in accordance with the recognition and measurement principles laid down in the aforesaid Ind AS and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of InvIT Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 5. We draw attention to Note 4 of the accompanying Statement, which describes the presentation and classification of" Un it Capital" as "Equity" rather than as a compound financial instrument under the applicable requirements of Ind AS 32 - "Financial Instruments: Presentation", in order to comply with the InvIT Regulations. Our conclusion on the Statement is not modified in respect of this matter. For DELOITTE HASKINS & SELLS LLP Chartered Accountants (Firm's Registration No. 117366W/W-100018) Rajendra Sharma Partner (Membership No. 119925) UDIN : 2.G I IC\92-S"o:f'Z.Z..\J\33 ?-8 Place: Navi Mumbai Date: November 05, 2026 Energy Infrastructure Trust Principal place of Business: Seawoocts Grand Central, Tower-1, 3rd Level, C Wing -301 to 304, Sector 40, Seawoods Railway Station, Navi Mumbai, Thane, Maharashtra -400706, India Phone No: 022-3501 8001. E-mail: compliance@pipelineinvit.comWebsite:www.pipelineinvit.com (SEBI Registration Number: IN/lnvlT/18-19/00008) I. STATEMENT OF UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 30, 2026 (Rs in Crores except oer unit data) Sr. Particulars Quarter ended Half year ended Year ended No. September June 30, September September September March 31, 30,2026 2026 30,2025 30,Z026 30,2025 2026 Unaudited Unaudited Unaudited Unaudited Unaudited. Audited I. INCOME Revenue from Operations 1,053.17 1,090.38 916.71 2,143.55 1,881.75 3,817.13 Interest Income 7.56 4.74 6.39 12.30 11.07 29.87 Other Income 13.03 15.54 7.65 28.57 22.93 52.12 Totc1I Income 1,073.76 1,110.66 930.75 2,184.42 1,915.75 3,899.12 II. EXPENSES Employee Benefits Expenses 10.63 13.14 8.87 23.77 17.60 41.40 Fina nee Costs 129.96 128.SO 129.76 258.46 258.59 515.67 Depreciation and Amortisation Expense 225.32 229.23 229.37 454.55 458.80 916.44 Fair value loss of put option 0.17 0.09 0.21 0.2 [Showing first 8,000 characters — download PDF for full document]