POWERGRID Infrastructure Investment Trust has informed the Exchange regarding Disclosure of material issue

CC/PUTL_COS/Stock Exchanges/262 July 28, 2026 Listing Department Listing Department National Stock Exchange of India Limited BSE Limited Exchange Plaza, C-1, Block G 20th Floor, P. J. Towers Bandra Kurla Complex Dalal Street, Mumbai – 400001 Bandra (E), Mumbai – 400051 Scrip Code:543290 (PGINVIT) Symbol: PGINVIT Company Code:12436 Subject: Outcome of Board Meeting of POWERGRID Unchahar Transmission Limited-the Investment Manager to POWERGRID Infrastructure Investment Trust held on Tuesday, July 28, 2026 Dear Sir/Madam, We wish to inform that the Board of Directors of POWERGRID Unchahar Transmission Limited (“PUTL”) – the Investment Manager to POWERGRID Infrastructure Investment Trust (“PGInvIT”), in its meeting held today i.e. on Tuesday, July 28, 2026 has inter alia considered and approved the following: i. Unaudited Standalone and Consolidated Financial Results (“Financial Results”) of PGInvIT for the quarter ended June 30, 2026. The Financial Results along with limited review report issued by Statutory Auditors of PGInvIT are enclosed herewith. (Annexure-I) ii. Declaration of distribution of Rs. 3.00 per unit for the quarter ended June 30, 2026, comprising Rs. 1.72 per unit as Interest, Rs. 0.48 per unit as Taxable Dividend, Rs. 0.14 per unit as Exempt Dividend, Rs. 0.65 per unit as Repayment of Capital (SPV Debt) and Rs. 0.01 per unit as Treasury Income. Record date for the distribution to the unitholders will be Friday, July 31, 2026 and the payment of distribution will be made on or before Friday, August 7, 2026. iii. Appointment of M/s. IndiaAppraisers.com Pvt. Ltd (“IAPL”), bearing firm registration number IBBI/RV-E/07/2020/129 as the Valuer of PGInvIT for a period of two consecutive financial years commencing from FY 2026-27 upto FY 2027-28 to carry out valuation of its Special Purpose Vehicles (SPVs) and other valuations in accordance with the SEBI (Infrastructure Investment Trusts) Regulations, 2014, subject to approval of the unitholders of PGInvIT. The brief profile of IAPL is enclosed at Annexure II. Corporate Office: Plot No. 2, Sector-29, Gurugram-122001, (Haryana) Tel.: 0124-2823170 Registered Office: B-9, Qutab Institutional Area, Katwaria Sarai, New Delhi-110 016. Tel: 011-26560112, CIN: U65100DL2012GOI246341 Website: www.putl.in The Board meeting commenced at 1:15 P.M. and concluded at 2:30 P.M. Kindly take the above information on record please. Thanking You, Yours faithfully, For POWERGRID Unchahar Transmission Limited (as Investment Manager of POWERGRID Infrastructure Investment Trust) Shwetank Kumar Company Secretary & Compliance Officer Encl: As Above. IDBI Trusteeship Services Limited Ground Floor, Universal Insurance Building, Sir P.M. Road, Fort, Mumbai- 400 001. Corporate Office: Plot No. 2, Sector-29, Gurugram-122001, (Haryana) Tel.: 0124-2823170 Registered Office: B-9, Qutab Institutional Area, Katwaria Sarai, New Delhi-110 016. Tel: 011-26560112, CIN: U65100DL2012GOI246341 Website: www.putl.in Annexure-I S. K. MITTAL & CO. MITTAL HOUSE, E-29, SOU1H EXTENSION PART· II CHARTERED ACCOUNTANTS NEW DELHI· 110049 Tel: 26:!58517, 41640694 Fax: 26255204 Email :skm1llalca@yahoo.co.in, skmittalco@yahoo.com Independent Auditor's Review Report on the Unaudited Standalone Financial Information of the Trust for the quarter ended on 30th June 2026 pursuant to the Regulation 23 of the Securities and Exchange Board of India (Infrastructure Investment Trusts) Regulations, 2014 as amended To the Board of Directors of POWERGRID UNCHAHAR TRANSMIISSION LIMITED (As the Investment Manager of POWERGRID INFRASTRUCTURE INVESTMENT TRUST) 1. We have reviewed the accompanying statement of unaudited standalone financial information of POWERGRID INFRASTRUCTURE INVESTMENT TRUST (the "Trust"), consisting of the statement of un-audited standalone financial result, explanatory notes thereto Net Distributable Cash Flows and the additional disclosures as required in chapter 4 of the SEBI Circular No. SEBI Circular No. SEBI/HO/DDHS-PoD- 2/P/CIR/2025/102 dated July, 11 2025 ("SEBI Circular") for tlhe quarter June 30, 2026 (the 'Statement') attached herewith, being prepared by POWERGRID UNCHAHAR TRANSMISSION LIMITED (the 'Investment Manager') pursuam to the requirements of Regulation 23 of the Securities and Exchange Board of India (Infrastructure Investment Trusts) Regulations, 2014 as amended, read with the SEBI Circular. 2. The Statement which is the responsibility of the Investment Manager and has been approved by the Board of Directors of the Investment Manager, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting (Ind AS 34) read with Rule 2(1)(a) of Companies {Indian Accounting Standards) Rules, 2015 (as amended) read with the SEBI Circular 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. 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 Investment Manager personnel 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 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. • S. K. MITTAL & CO. MITTA L HOUSE, E•29, SOU'TH EXTBISION PART· II CHARTERED ACCOUNTANTS NEW OELHI. 110049 Tel: 26258517, 41640694 Fox: 26255204 Ernnn :skmntalca@yahoo.co.1n, skm1tta!co@yahoo com 4. Bast?d on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying St;itement, prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards ('Ind AS') a; defined in Rule 2(l)(a) of the Companies (Indian Accounting Standards) Rules, 2015 (a!. amended) and other accounting principles generJlly accepted in India has not disclosed the information required to be disclosed ,n terms of Regulation 23 of the SEBI (Infrastructure Investment Trusts) Regulations, 2014 as amended, read with the SEBI Circular, including the manner in which it is to be disclosed, or that it contains any material misstatement. For SK Mittal & Co Chartered Accountan;;t,;;•,;=,~ FRN:00U3SN (CA. Partner Membership Number: 099387 umN: 26099387GJWJ8J9408 Place: New Delhi Daue: July 28, 2026 POWERGRID Infrastructure Investment Trust SEBI Registration Number: IN/lnvlT/20-21/0016 Plot No. 2, Sector-29, Gurgaon, Haryana -122 001 : . _;•;· .-. ~:, Statement of Un-audited Standalone Financial Result for the Quarter ended 30 June 2026 .. , .... · .. m ,·,' i hi~n • : · ,:.-..• :f?ih: Quarter ended P~rticulars 30.06.2026 31.03.2026 30.06;20:lS. . ; .. J ..!i. .0 :.. 20. 26 ..> .° · _, (Unaudited) (Unaudited) (Unaudited) ·:. :_.(Audited)·:·: . INCOME Revenue From Operations 2,21?,57 2,339.70 . 2,447.02" • 9iS:28.Ss..· Other Income 14.62 15.81 • 27.95 •:t:1:..54 · Total Income 2,227.19 2,355.51 2,474.97 EXPENSES Valuation Expenses 0.29 Payment to Auditor -Statutory Audit Fees 0.14 0;_14, -Other Services (Including Tax Audit & Certifications) 0.05 0.01 0.02 :-- . _0:10 Investment manager fees 29.57 29.24 27.70 : . :- .ll3.23 Trustee fee 0.39 . 0.3.5 .. ''. 0.35 Other expenses 9.42 2.11. 7.98 14.9l Finance costs 176.65 175.08 199.48 741.77 lmpairment/{Reversal of Impairment) of Investment in S [Showing first 8,000 characters — download PDF for full document]