Security Cover Certificate of Anzen India Energy Yield Plus Treust for the quarter ended June 30, 2026.

AnZ en INDIA ENERGY TRUST ERAML/ANZEN/2026-27/57 Date: August 4, 2026 BSE Limited National Stock Exchange of India Limited P J Towers, Exchange Plaza, Bandra Kurla Complex, Dalal Street, Bandra (E), Fort, Mumbai – 400 001. Mumbai – 400 051. Scrip Code: 543655, 976475, 977319 Symbol: ANZEN Dear Sir/Madam, Sub: Submission of Security Cover Certificate as per Regulation 54 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“LODR”) for the quarter ended June 30, 2026 Pursuant to Regulation 54 of LODR read with the Securities and Exchange Board of India Circular No. SEBI/HO/MIRSD/MIRSD_CRADT/CIR/P/2022/67 dated May 19, 2022, we hereby inform that Anzen India Energy Yield Plus Trust has maintained the ‘Security Cover’ for the quarter ended June 30, 2026, as per the terms and conditions specified in the Debenture Trust Deed(s) and the security cover certificate provided by the Statutory Auditors of Anzen is enclosed herewith. Request you to kindly take note of the same. Thanking you, For Anzen India Energy Yield Plus Trust (acting through its Investment Manager EAAA Real Assets Managers Limited) Sanket Shah Company Secretary and Compliance Officer (M. No. A24593) CCCC:: Axis Trustee Services Limited Catalyst Trusteeship Limited Axis House, P B Marg, Worli, Mumbai – Unit No. 901, 9th Floor, Tower – B, Peninsula 400025. Business Park, Senapati Bapat Marg, Lower Parel (W), Mumbai - 400013. EAAA Real Assets Managers Limited (formerly known as Edelweiss Real Assets Managers Limited) Corporate Identity Number: U67110MH2021PLC362755 Registered Office: Plot 294/3, Edelweiss House, Off. C.S.T. Road, Kalina, Santacruz East, Mumbai - 400098 +91 (22) 4019 4700 | www.anzenenergy.in OUR BUSINESSES REAL ASSETS I PRIVATE CREDIT SR BC & CO LLP Ground Floor Panchshil Tech Park, Yerwada Chartered Accountants ( Near Don Bosco School) Pune • 411 006, India Tel : +91206603 6000 Independent Auditor's Report on book values of the assets and compliance with respect to financial covenants as at June 30, 2026 for submission to Catalyst Trusteeship Limited (the 'Debenture Trustee') The Board of Directors EAAA Real Assets Managers Limited (as "Investment Manager" of Anzen India Energy Yield Plus Trust) Plot 294/3, Edelweiss House, Off CST Road, Kalina, Santacruz (East), Mumbai 400098 1. This Report is issued in accordance with the terms of the service scope letter and master engagement agreement dated July 22, 2026, with Anzen India Energy Yield Plus Trust (hereinafter "Anzen" or the "Trust"). 2. We SR BC & CO LLP, Chartered Accountants, are the Statutory Auditors of the Trust and have been requested by the Trust to examine the accompanying Statement showing 'Security Cover as per the terms of Debenture Trust Deeds, Compliance with Covenants and book value of assets for secured listed non-convertible debt securities of the Trust as at June 30, 2026 (hereinafter referred to as the "Statement") which has been prepared by the Investment Manager from the Board approved unaudited standalone financial results, underlying books of account and other relevant records and documents maintained by the Trust as at and for the period ended June 30, 2026 pursuant to the requirements of the SEBI circular dated May 19, 2022 on Revised format of security cover certificate, monitoring and revision in timelines (hereinafter the "SEBI Regulations and SEBI Circular"), and has been initialed by us for identification purpose only. This Report is required by the Trust for the purpose of submission with Catalyst Trusteeship Limited (hereinafter the "Debenture Trustee") of the Trust to ensure compliance with the SEBI Regulations and SEBI Circular in respect of its secured listed non-convertible debt securities having face value of Rs. 100,000 (series C) and Rs. 100,000 (series D) ('Debentures'). The Trust has entered into agreements with the Debenture Trustee vide agreements dated February 18, 2025 (Series C) and November 6, 2025 (Series D), in respect of such Debentures. Management's Responsibility 3. The preparation of the Statement is the responsibility of the management of the Trust including the preparation and maintenance of all accounting and other relevant supporting records and documents. This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation and presentation of the Statement and applying an appropriate basis of preparation; and making estimates that are reasonable in the circumstances. SR BC & CO LLP, a Limited Liability Partnership with LLP Identity No. AAB-4318 Regd. Office; 22, Camac Street. Block 'B', 3rd Floor, Kolkata-700 016 SR BC & CO LLP Chartered Accountants 4. The management of the Trust is responsible for ensuring that the Trust complies with all the relevant requirements of the SEBI Regulations and SEBI Circular including maintenance of hundred per cent security cover or higher security cover as per the terms of Debenture Trust Deeds sufficient to discharge the principal amount and the interest thereon at all times for the secured listed non-convertible debt securities issued. The management of the Trust is also responsible for providing all relevant information to the Debenture Trustee and for complying with all the covenants as prescribed in the Debenture Trust Deeds dated February 18, 2025 and November 6, 2025, entered between the Trust and the Debenture Trustee. Auditor's Responsibility 5. It is our responsibility to provide a limited assurance and conclude as to whether the: (a) Trust has maintained hundred percent Security cover or higher Security cover as on June 30, 2026, as per the terms of the Debenture Trust deeds; and (b) Book values of assets as included in the Statement are in agreement with the books of account underlying the unaudited standalone financial results of the Trust as at June 30, 2026. (c) Trust is in compliance with all the covenants as mentioned in the Debenture Trust Deeds as on June 30, 2026. 6. We have performed a limited review of the unaudited standalone financial results of the Trust for the period ended June 30, 2026, pursuant to the requirements of Securities and Exchange Board of India (Infrastructure Investment Trusts) Regulations, 2014 as amended, including any guidelines and circulars issued thereunder, (together referred as the "lnvlT Regulations") and issued an unmodified conclusion dated August 04, 2026. Our review of those financial results was conducted 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"). 7. We conducted our examination of the Statement in accordance with the Guidance Note on Reports or Certificates for Special Purposes issued by the ICAI (the "Guidance Note"). The Guidance Note requires that we comply with the ethical requirements of the Code of Ethics issued by the ICAI. 8. We have complied with the relevant applicable requirements of the Standard on Quality Control (SOC) 1, Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements. [THIS SPACE IS INTENTIONALLY LEFT BLANK] SR BC& CO LLP Chartered Accountants 9. Our scope of work did not involve us performing audit tests for the purposes of expressing an opinion on the fairness or accuracy of any of the financial information or the financial results of the Trust taken as a whole. We have not performed an audit, the objective of which would be the expression of an opinion on the financial results, specified elements, accounts or items thereof, for the purpose of this report. Accordingly, we do not express such opinion. 10. A limited assurance engagement includes performing procedures to obtain sufficient appropriate evidence on the applicable criteria, mentioned in paragraph 5 above. Th [Showing first 8,000 characters — download PDF for full document]