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 August 7, 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 August 7, 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, 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 Friday, August 7, 2026, has, inter-alia, considered and approved the following: 1. basis the recommendation of the Audit Committee, the unaudited Standalone and Consolidated Financial Results of the Trust for the quarter ended June 30, 2026 along with the limited review report issued by the Statutory Auditors thereon (enclosed as Annexure 1). 2. basis the recommendation of the Nomination and Remuneration Committee, the re-appointment of Mr. Akhil Mehrotra as Managing Director of the Company w.e.f. December 12, 2026 till March 31, 2030. The meeting commenced at 11.32 a.m. and concluded at 11.56 a.m. The same is also available 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 Commerce 111, 30th & 31st floor, Haskins & Sells LLP International Business Park, Oberoi Garden City, Off Western Express Highway, Goregaon (East) Mumbai-400 063 Maharashtra, India INDEPENDENT AUDITOR'S REVIEW REPORT ON REVIEW OF INTERIM UNAUDITED STANDALONE FINANCIAL RESULTS The Board of Directors of EnCap Investment Manager Private Limited (The "Investment Manager") (formerly known as "Brookfield India Infrastructure Manager Private Limited") (Acting in capacity as the Investment Manager of Energy Infrastructure Trust (formerly known as "India Infrastructure Trust")) 1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of Energy Infrastructure Trust (the "InvIT" or "Trust") for the quarter ended June 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 the 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. 4. Based on our review conducted 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 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 lnvIT Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. -',,.","- -:;-o' Regd. Office: One International Center. Tower 3, 31st Floor, Senapati Ba pat Marg, Elphinstone Road (West), Mumbai- 400 013, Maharashtra, India. Deloitte Haskins & Sells LLP is registered with Limited Liability having LLP identification No: AAB-8737 Deloitte Haskins & Sells LLP S. We draw attentlon to Note 4 of the accompanying Statement, which describes the presentation and classification of "Unit 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) UDI N :2.b I 1~'9 25E:1 N.J"'I W,-q r,4 Place: Navi Mumbai Date: August 07, 2026 Energy Infrastructure Trust (formerly known as India Infrastructure Trust) Principal place of business: Seawoods 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 STANDALONE FINANCIAL RESULTS FOR THE QUARTER ENDED JUNE 30, 2026 (INR in Crore except per unit data) Sr. Particulars Quarter ended Year ended June 30, 2026 March 31, 2026 June 30, 2025 March 31, 2026 Unaudited Unaudited Unaudited Audited I. INCOME Interest Income Interest on investment in Non-Convertible 121.83 120.40 131.99 502.49 Debentures of SPV Interest on Fixed Deposits - - 0.04 0.04 Other Income 0.12 0.21 (0.00) 0.44 Fair value Gain/(Loss) on investment in Non- (85.91) 1.65 135.45 (16.14) Convertible Debentures of SPV, measured at FVTPL Total Income 36.04 122.26 267.48 486.83 II. EXPENSES Fair value loss of put option 0.09 0.13 0.05 0.50 Fair value loss of call option 5.42 6.49 4.86 23.27 Other Expenses (Refer note 6) 2.18 5.78 4.11 18.74 Total Expenses 7.69 12.40 9.02 42.51 Ill. Profit for the period before Income Tax (1-11) 28.35 109.86 258.46 44 [Showing first 8,000 characters — download PDF for full document]