Anzen India Energy Yield Plus Trust has submitted its disclosure of related party transactions for the half year ended March 31, 2026. The filing, made pursuant to Regulation 19 of the Securities and Exchange Board of India (Infrastructure Investment Trusts) Regulations, 2014, outlines transactions with various subsidiaries and associated entities.

Standalone Transactions

The standalone financial data for the period reveals significant transactions with subsidiaries, primarily involving interest income and outstanding balances on compulsorily convertible debentures (CCDs) and optionally convertible debentures (OCDs). Key counterparties included Suprasanna Solaire Energy Private Limited, Nirjara Solaire Urja Private Limited, and Ujjvalatejas Solaire Urja Private Limited.

The total value of transactions during the reporting period on a standalone basis was ₹23,976.88 million, with a closing balance of receivables amounting to ₹24,805.13 million.

Consolidated Overview

On a consolidated basis, the Trust engaged in transactions with Axis Bank Limited, SEPL Energy Private Limited, and Edelweiss Infrastructure Yield Plus, among others. These activities covered interest expenses on non-convertible debentures (NCDs), investments in fixed deposits, and project implementation fees.

The consolidated total value of transactions during the reporting period reached ₹22,059.14 million. The report also highlighted a closing balance of payables at ₹4,712.14 million. The disclosure was signed by Sanket Shah, Company Secretary and Compliance Officer, on May 23, 2026.

EAAA Real Assets Managers Limited, the Investment Manager of anzen india energy yield plus trust , has approved the audited standalone and consolidated financial information for the trust for the financial year ended March 31, 2026. The board confirmed that there was no material erosion in the net worth of the Investment Manager during this period. Consequently, the financial information of the Investment Manager is not required to be disclosed separately.

The board approved a total distribution of ₹92,41,72,975 payable to the unitholders for the quarter ended March 31, 2026. This distribution includes components for interest, principal repayment, and other income. The payment is scheduled to be made on or before June 4, 2026, to unitholders recorded on the books of the trust as of May 27, 2026.

Distribution Breakdown

The total distribution per unit has been fixed at ₹2.75. The table below details the specific components contributing to this payout:

Utilization of Funds

The trust provided disclosures regarding the utilization of funds raised through institutional placements and preferential issuances. For the institutional placement aggregating to approximately ₹4,012.65 million, the entire amount was utilized as per the objects of the issue by March 31, 2026. There were no deviations or variations in the use of proceeds from the objects stated in the placement document dated March 4, 2025.

Regarding the preferential issuance of units aggregating to ₹6,964.43 million, ₹6,823.24 million was utilized as per the objects of the issue mentioned in the postal ballot notice dated January 23, 2026. A balance of ₹141.19 million remained unutilized at the end of the quarter and is being held separately for future utilization in accordance with the stated objects. The trust confirmed there were no deviations in the use of proceeds for this issuance as well.