Valuation Report dated May 8, 2023, as issued by the Valuer, i.e. Mr. S Sundararaman (IBBI Registration Number IBBI/RV/06/2018/10238) for the financial year ended March 31, 2023 & Toll Revenue and O & M Cost Projection Report issued by M/s GMD Consultants, Technical Consultant, for each Project SPV.