Financial Results - REITs or InvITs
General information about REITs or InvITs
| Scrip Code |
543261 |
| NSE Symbol |
BIRET |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE0FDU25010 |
| Name of Entity |
Brookfield India Real Estate Trust |
| Class of security - REITs or INVITs |
REITs |
| Date of start of financial year |
01-04-2025 |
| Date of end of financial year |
31-03-2026 |
| Date of board meeting when results were approved |
04-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
30-10-2025 |
| Description of presentation currency |
INR |
| Level of rounding |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Second quarter |
| Nature of report standalone or consolidated |
Standalone |
| Whether results are audited or unaudited for the quarter ended |
Unaudited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended |
Unaudited |
| Segment Reporting |
Single segment |
| Description of single segment |
Real Estate and allied activities |
| Start date and time of board meeting |
04-11-2025 19:10:00 |
| End date and time of board meeting |
04-11-2025 20:10:00 |
| Whether cash flow statement is applicable on company |
Yes |
| Type of cash flow statement |
Cash Flow Indirect |
| NDCF applicability |
SPVs & Trust |
| Declaration of unmodified opinion or statement on impact of audit qualification |
Not applicable |
Financial Results Ind-AS
Amount in (Lakhs)
| Particulars |
3 months/ 6 months ended (dd-mm-yyyy) |
Year to date figures for current period ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-07-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Standalone |
Standalone |
| 1 |
Income |
| (a) |
Revenue from operations |
0.00 |
0.00 |
| (b) |
Other income |
| 1 |
Other Income |
28,024.20 |
48,311.20 |
|
Total other income |
28,024.20 |
48,311.20 |
|
Total income |
28,024.20 |
48,311.20 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
0.00 |
0.00 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
0.00 |
0.00 |
| (d) |
Employee benefit expense |
0.00 |
0.00 |
| (e) |
Finance costs |
1,267.20 |
2,442.90 |
| (f) |
Depreciation, depletion and amortisation expense
|
0.00 |
0.00 |
| (g) |
Other Expenses |
| 1 |
Other Expenses |
420.00 |
700.00 |
| 2 |
Investment management fees |
390.00 |
750.00 |
|
Total other expenses |
810.00 |
1,450.00 |
|
Total expenses |
2,077.20 |
3,892.90 |
| 3 |
Total profit/(loss) before exceptional items and tax |
25,947.00 |
44,418.30 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit/(loss) before tax |
25,947.00 |
44,418.30 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
280.20 |
343.10 |
| 8 |
Deferred tax |
1,054.60 |
1,054.60 |
| 9 |
Total tax expenses |
1,334.80 |
1,397.70 |
| 10 |
Net movement in regulatory deferral account balances related to profit or loss and
the related deferred tax movement |
0.00 |
0.00 |
| 11 |
Net Profit Loss for the period from
continuing operations |
24,612.20 |
43,020.60 |
| 12 |
Profit (loss) from discontinued operations before tax |
0.00 |
0.00 |
| 13 |
Tax expense of discontinued operations |
0.00 |
0.00 |
| 14 |
Net profit (loss) from discontinued
operation after tax |
0.00 |
0.00 |
| 15 |
Share of profit (loss) of associates and joint ventures accounted for using equity
method |
0.00 |
0.00 |
| 16 |
Total profit (loss) for period |
24,612.20 |
43,020.60 |
| 17 |
Other comprehensive income net of taxes |
0.00 |
0.00 |
| 18 |
Total Comprehensive Income for the period |
24,612.20 |
43,020.60 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
|
|
|
Total profit or loss, attributable to non-controlling interests |
|
|
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
|
|
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
|
|
| 21 |
Details of unit capital |
|
|
Paid-up unit capital |
17,39,544.50 |
17,39,544.50 |
| 22 |
Earnings per unit |
|
| i |
Earnings per unit capital for continuing operations |
|
|
Basic earnings (loss) per unit from continuing operations |
3.98 |
7.02 |
|
Diluted earnings (loss) per unit from continuing operations |
3.98 |
7.02 |
| ii |
Earnings per unit capital for discontinued operations |
|
|
Basic earnings (loss) per unit from discontinued operations |
0 |
0 |
|
Diluted earnings (loss) per unit from discontinued operations |
0 |
0 |
| iii |
Earnings per unit capital (for continuing and discontinued operations) |
|
|
Basic earnings (loss) per unit from continuing and discontinued operations |
3.98 |
7.02 |
|
Diluted earnings (loss) per unit from continuing and discontinued operations |
3.98 |
7.02 |
| 23 |
Disclosure of notes on financial results |
Textual Information(1) |
Textual Information(2) |
Disclosure of notes on financial results
| Textual Information(1) |
For row number 40, Other expenses are 42.39. However, due to error in validating the sheet we have mentioned 42. For row number 41, Investment Management Fees are 38.81. However, due to error in validating the sheet we have mentioned 39. Therefore, the difference of (0.20) has been adjusted/considered by netting of other income, to match profit before tax numbers, as per the financial statement filed with the stock exchange. |
Disclosure of notes on financial results
| Textual Information(2) |
For row number 40, Other expenses are 69.57. However, due to error in validating the sheet we have mentioned 70. For row number 41, Investment Management Fees are 75.16. However, due to error in validating the sheet we have mentioned 75. Therefore, the difference of 0.27 has been adjusted/considered by netting of other income, to match profit before tax numbers, as per the financial statement filed with the stock exchange. |
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2025 |
| Date of end of reporting period |
30-09-2025 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Standalone |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
0.00 |
|
Capital work-in-progress |
0.00 |
|
Investment property |
0.00 |
|
Goodwill |
0.00 |
|
Other intangible assets |
0.00 |
|
Intangible assets under development |
0.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
0.00 |
|
Non-current financial assets |
|
|
Non-current investments |
11,20,383.30 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
4,30,745.90 |
|
Other non-current financial assets |
0.00 |
|
Total non-current financial assets |
15,51,129.20 |
|
Deferred tax assets (net) |
0.00 |
|
Other non-current assets |
8.80 |
|
Total non-current assets |
15,51,138.00 |
| 2 |
Current assets |
|
|
Inventories |
0.00 |
|
Current financial asset |
|
|
Current investments |
0.00 |
|
Trade receivables, current |
0.00 |
|
Cash and cash equivalents |
1,22,473.30 |
|
Bank balance other than cash and cash equivalents |
0.00 |
|
Loans, current |
0.00 |
|
Other current financial assets |
22,073.70 |
|
Total current financial assets |
1,44,547.00 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
159.70 |
|
Total current assets |
1,44,706.70 |
| 3 |
Non-current assets classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
16,95,844.70 |
|
Unit Capital and liabilities |
|
| 1 |
Unit Capital |
|
|
Unit Capital attributable to owners of parent |
|
|
Unit capital |
15,75,804.30 |
|
Other equity |
42,458.80 |
|
Total equity attributable to owners of parent |
16,18,263.10 |
|
Non controlling interest |
|
|
Total Unit Capital |
16,18,263.10 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
54,772.40 |
|
Lease liabilities, non-current |
0.00 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
0.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
0.00 |
|
Total Trade payable |
0.00 |
|
Other non-current financial liabilities |
0.00 |
|
Total non-current financial liabilities |
54,772.40 |
|
Provisions, non-current |
0.00 |
|
Deferred tax liabilities (net) |
4,340.30 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
0.00 |
|
Total non-current liabilities |
59,112.70 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
15,066.00 |
|
Lease liabilities, current |
0.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
2.50 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
764.80 |
|
Total Trade payable |
767.30 |
|
Other current financial liabilities |
2,258.30 |
|
Total current financial liabilities |
18,091.60 |
|
Other current liabilities |
292.40 |
|
Provisions, current |
0.00 |
|
Current tax liabilities (Net) |
84.90 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
18,468.90 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
0.00 |
|
Total liabilities |
77,581.60 |
|
Total equity and Liabilities |
16,95,844.70 |
|
Disclosure of notes on assets and liabilities |
Textual Information(1) |
Text Block
| Textual Information(1) |
For row no 53 Unit capital - Unit capital is netted of repayment of capital as there is no separete line for showing repayment of capital. |
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Amount in (Lakhs)
| Particulars |
3 months/ 6 month ended (dd-mm-yyyy) |
Year to date figures for current period
ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-07-2025 |
01-04-2025 |
| Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| Whether results are audited or unaudited |
Unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Standalone |
Standalone |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
|
Total Segment Revenue |
|
|
|
Less: Inter segment revenue |
|
|
|
Revenue from operations |
|
|
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
|
Total Profit before tax |
|
|
|
i. Finance cost |
|
|
|
ii. Other Unallocable Expenditure net off Unallocable income |
|
|
|
Profit before tax |
|
|
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
|
Total Segment Asset |
|
|
|
Un-allocable Assets |
|
|
|
Net Segment Asset |
|
|
| 4 |
Segment Liabilities |
|
Segment Liabilities |
|
Total Segment Liabilities |
|
|
|
Un-allocable Liabilities |
|
|
|
Net Segment Liabilities |
|
|
|
Disclosure of notes on segments |
Textual Information(1) |
Textual Information(2) |
Text Block
| Textual Information(1) |
The Trust does not have any Operating segments as at 30 September 2025 . Hence disclosure under Ind AS 108, Operating segments has not been provided in the Standalone results. |
Text Block
| Textual Information(2) |
The Trust does not have any Operating segments as at 30 September 2025 . Hence disclosure under Ind AS 108, Operating segments has not been provided in the Standalone results. |
Other Comprehensive Income
Amount in (Lakhs)
| Particulars |
3 months/ 6 months ended (dd-mm-yyyy) |
Year to date figures for current period ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-07-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Standalone |
Standalone |
|
Other comprehensive income [Abstract] |
|
| 1 |
Amount of items that will not be reclassified to profit and loss |
|
|
Total Amount of items that will not be reclassified to profit and loss |
|
|
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
0.00 |
0.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
|
Total Amount of items that will be reclassified to profit and loss |
|
|
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
0.00 |
0.00 |
|
Disclosure of notes on other comprehensive income |
Text Block(1) |
Text Block(2) |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Standalone |
| Part I |
|
| 1 |
Statement of cash flows |
|
|
Cash flows from used in operating activities |
|
|
Profit before tax |
44,418.30 |
| 2 |
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
2,442.90 |
|
Adjustments for decrease (increase) in inventories |
0.00 |
|
Adjustments for decrease (increase) in trade receivables, current |
0.00 |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(85.50) |
|
Adjustments for decrease (increase) in other non-current assets |
0.00 |
|
Adjustments for other financial assets, non-current |
0.00 |
|
Adjustments for other financial assets, current |
0.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
(38.50) |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
0.60 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
0.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
0.00 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
0.50 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
0.00 |
|
Adjustments for dividend income |
8,029.10 |
|
Adjustments for interest income |
33,224.90 |
|
Adjustments for share-based payments |
0.00 |
|
Adjustments for fair value losses (gains) |
(7,054.50) |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
0.00 |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
0.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
(45,988.50) |
|
Net cash flows from (used in)
operations |
(1,570.20) |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
258.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
(1,828.20) |
| 3 |
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
0.00 |
|
Cash flows used in obtaining control of subsidiaries or other businesses |
0.00 |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
0.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
0.00 |
|
Other cash receipts from sales of interests in joint ventures |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
0.00 |
|
Cash receipts from share of profits of partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Cash payment for investment in partnership firm or association of persons or
limited liability partnerships |
0.00 |
|
Proceeds from sales of property, plant and equipment |
0.00 |
|
Purchase of property, plant and equipment |
0.00 |
|
Proceeds from sales of investment property |
0.00 |
|
Purchase of investment property |
0.00 |
|
Proceeds from sales of intangible assets |
0.00 |
|
Purchase of intangible assets |
0.00 |
|
Proceeds from sales of intangible assets under development |
0.00 |
|
Purchase of intangible assets under development |
0.00 |
|
Proceeds from sales of goodwill |
0.00 |
|
Purchase of goodwill |
0.00 |
|
Proceeds from biological assets other than bearer plants |
0.00 |
|
Purchase of biological assets other than bearer plants |
0.00 |
|
Proceeds from government grants |
0.00 |
|
Proceeds from sales of other long-term assets |
0.00 |
|
Purchase of other long-term assets |
0.00 |
|
Cash advances and loans made to other parties |
2,900.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
26,400.50 |
|
Cash payments for future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Cash receipts from future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Dividends received |
8,029.10 |
|
Interest received |
28,112.60 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
7,250.00 |
|
Net cash flows from (used in)
investing activities |
66,892.20 |
| 4 |
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
0.00 |
|
Payments from changes in ownership interests in subsidiaries |
0.00 |
|
Proceeds from issuing unit |
1,00,000.00 |
|
Proceeds from issuing other equity instruments |
0.00 |
|
Payments to acquire or redeem entity's shares/units |
0.00 |
|
Payments of other equity instruments |
0.00 |
|
Proceeds from exercise of stock options |
0.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
62,700.00 |
|
Repayments of borrowings |
59,800.00 |
|
Payments of lease liabilities |
0.00 |
|
Dividends paid |
0.00 |
|
Interest paid |
2,470.30 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(63,965.40) |
|
Net cash flows from (used in)
financing activities |
36,464.30 |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
1,01,528.30 |
| 5 |
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
0.00 |
|
Net increase (decrease) in cash
and cash equivalents |
1,01,528.30 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
20,945.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
1,22,473.30 |
| Other inflows (outflows) of cash(operating activities) |
|
| Other inflows (outflows) of cash(Investing Activities) |
For Row Number 88: Items are presented under Other inflows (outflows) of cash where separete line items are not available for any specific items. Other inflows (outflows) of cash includes: Investment in non convertible debentures issued by subsidiaries: (2000) Repayment of Investment in non-convertible debentures issued by subsidiaries: 2540 Deposits with banks matured: 185
|
| Other inflows (outflows) of cash (Financing Activities) |
For Row Number 105: Items are presented under Other inflows (outflows) of cash where separete line items are not available for any specific items. Other inflows (outflows) of cash includes: Expense incurred towards institutional placement: (12.74) Expense incurred towards preferential allotment: (1.99) Distribution to unitholders: (6381.82)
|
| Disclosure of notes on cash flow statement, indirect |
For Point #2: For Adjustments for reconcile profit (loss), current and noncurrent are classified to adjustment for respective current assets/liability as separete bifurcation between current and noncurrent are not available in publised financial results. 1. The statement of cash flows has been prepared in accordance with Indirect Method as set out in Indian Accounting Standard - 7 on Statement of Cash Flows “. 2. The Trust has issued Units in exchange for investments in Rostrum during the half year ended 30 September 2024 and year ended 31 March 2025. The same has not been reflected in Consolidated Statement of Cash Flows since these were non-cash transactions Please refer Cash Flow Statements as filed with Stock Exchange for the quarter ended September 30, 2025.
|
Statement of Net Distributable Cash Flows (NDCF) - SPVs
Amount in (Lakhs)
| A |
Name of Project |
Candor Gurgaon One Realty Projects Private Limited |
| B |
Date of start of reporting period |
01-07-2025 |
| C |
Date of end of reporting period |
30-09-2025 |
| Sr. |
Particulars |
Amount |
|
Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV |
9,056.40 |
| 1 |
Add: Cash Flows received from SPV's which represent distributions
of NDCF computed as per relevant framework |
|
| 1 |
Cash Flows received from SPV’s which represent distributions of NDCF computed as per relevant framework (relevant in case of HoldCos) |
0.00 |
| f |
Sum of other Cash flows not included above |
0.00 |
|
Details of other Cash flows not included above |
|
| |
|
Total (1) |
0.00 |
| 2 |
Add: Treasury income / income from investing activities |
|
| a |
Interest income received from FD |
188.40 |
| b |
Tax refund |
0.00 |
| c |
Any other income in the nature of interest |
0.00 |
| d |
Profit on sale of Mutual funds |
0.00 |
| e |
Profit on sale of Investments |
0.00 |
| f |
Profit on sale of Assets |
0.00 |
| g |
Dividend Income |
0.00 |
| h |
Sum of other income not included above |
0.00 |
|
Details of other income not included above |
|
|
|
Total (2) |
188.40 |
| 3 |
Add: Proceeds from sale of real estate/ infrastructure
investments, real estate/ infrastructure assets or shares of SPVs or Investment Entity adjusted for
the following: |
|
| a |
Applicable capital gains and other taxes |
0.00 |
| b |
Related debts settled or due to be settled from sale proceeds |
0.00 |
| c |
Directly attributable transaction costs |
0.00 |
| d |
Proceeds reinvested or planned to be reinvested as per Regulation 18(16)(d) of REIT
Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/
InvIT Regulations |
0.00 |
| e |
Sum of other sale proceeds not included above |
0.00 |
|
Details of other sale proceeds not included above |
|
|
|
Total (3) |
0.00 |
| 4 |
Add: Proceeds from sale of real estate/ infrastructure investments, real estate/
infrastructure assets or sale of shares of SPVs or Investment Entity not distributed pursuant to an
earlier plan to reinvest as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT
Regulations or any other relevant provisions of the REIT/InvIT Regulations, if such proceeds are not
intended to be invested subsequently |
0.00 |
| 5 |
Less: Finance cost on Borrowings, excluding amortisation of any transaction costs as per
Profit and Loss Account and any shareholder debt / loan from Trust |
5,359.80 |
| 6 |
Less: Debt repayment (to include principal repayments as per scheduled EMI�s except if
refinanced through new debt including overdraft facilities and to exclude any debt repayments / debt
refinanced through new debt, in any form or equity raise as well as repayment of any shareholder
debt / loan from Trust) |
1,210.00 |
| 7 |
Less: Any reserve required to be created under the terms of, or
pursuant to the obligations arising in accordance with: |
|
| a |
Loan agreement entered with banks/ financial institution from whom the Trust or any of its
SPVs/ HoldCos have availed debt |
106.70 |
| b |
Terms and conditions, covenants or any other stipulations applicable to debt securities
issued by the Trust or any of its SPVs/ HoldCos |
0.00 |
| c |
Terms and conditions, covenants or any other stipulations applicable to external
commercial borrowings availed by the Trust or any of its SPVs/ HoldCos |
0.00 |
| d |
Agreement pursuant to which the he SPV/ HoldCo/ Trust operates or owns the real estate/
infrastructure asset, or generates revenue or cashflows from such asset |
0.00 |
| e |
Statutory, judicial, regulatory, or governmental stipulations |
0.00 |
| f |
Agreement entered for PPP projects |
0.00 |
| g |
Agreement entered for non-PPP projects |
0.00 |
|
Total (7) |
106.70 |
| 8 |
Less: any capital expenditure on existing assets owned / leased by the SPV or Holdco, to
the extent not funded by debt / equity or from reserves created in the earlier years |
0.00 |
|
Net Distributable Cash Flow for HoldCo/SPV ' s |
2,568.30 |
|
Notes: |
|
| Note No. 1- As we are unable to feed the data in the XBRL utility relating to surplus cash on account of maturity of deposits, we have made an adjustment under point 7(a) by incorporating the figure mentioned below: (-) any reserve required to be created under the terms of, or pursuant to the obligations arising in accordance with, any: (i). loan agreement entered with banks / financial institution from whom the Trust or any of its SPVs/ HoldCos have availed debt, or (ii). terms and conditions, covenants or any other stipulations applicable to debt securities issued by the Trust or any of its SPVs/ HoldCos, or (iii). terms and conditions, covenants or any other stipulations applicable to external commercial borrowings availed by the Trust or any of its SPVs/ HoldCos, or (iv). agreement pursuant to which the SPV/ HoldCo operates or owns the real estate asset, or generates revenue or cashflows from such asset (such as, concession agreement, transmission services agreement, power purchase agreement, lease agreement, and any other agreement of a like nature, by whatever name called); or (v). statutory, judicial, regulatory, or governmental stipulations; - (158.52) Surplus cash on account of maturity of deposits- 147.85 Note No. 2- Since the XBRL utility does not allow entry of data relating to surplus cash available in SPV'S used for distribuion of NDFC available on acquisition, the same has been disclosed through a note below. Surplus available on acquisition- 20.30 |
Statement of Net Distributable Cash Flows (NDCF) - SPVs
Amount in (Lakhs)
| A |
Name of Project |
Candor Kolkata One Hi-Tech Structures Private Limited |
| B |
Date of start of reporting period |
01-07-2025 |
| C |
Date of end of reporting period |
30-09-2025 |
| Sr. |
Particulars |
Amount |
|
Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV |
12,945.10 |
| 1 |
Add: Cash Flows received from SPV's which represent distributions
of NDCF computed as per relevant framework |
|
| 1 |
Cash Flows received from SPV’s which represent distributions of NDCF computed as per relevant framework (relevant in case of HoldCos) |
0.00 |
| f |
Sum of other Cash flows not included above |
0.00 |
|
Details of other Cash flows not included above |
|
| |
|
Total (1) |
0.00 |
| 2 |
Add: Treasury income / income from investing activities |
|
| a |
Interest income received from FD |
92.00 |
| b |
Tax refund |
0.00 |
| c |
Any other income in the nature of interest |
0.00 |
| d |
Profit on sale of Mutual funds |
25.90 |
| e |
Profit on sale of Investments |
0.00 |
| f |
Profit on sale of Assets |
0.00 |
| g |
Dividend Income |
0.00 |
| h |
Sum of other income not included above |
0.00 |
|
Details of other income not included above |
|
|
|
Total (2) |
117.90 |
| 3 |
Add: Proceeds from sale of real estate/ infrastructure
investments, real estate/ infrastructure assets or shares of SPVs or Investment Entity adjusted for
the following: |
|
| a |
Applicable capital gains and other taxes |
0.00 |
| b |
Related debts settled or due to be settled from sale proceeds |
0.00 |
| c |
Directly attributable transaction costs |
0.00 |
| d |
Proceeds reinvested or planned to be reinvested as per Regulation 18(16)(d) of REIT
Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/
InvIT Regulations |
0.00 |
| e |
Sum of other sale proceeds not included above |
0.00 |
|
Details of other sale proceeds not included above |
|
|
|
Total (3) |
0.00 |
| 4 |
Add: Proceeds from sale of real estate/ infrastructure investments, real estate/
infrastructure assets or sale of shares of SPVs or Investment Entity not distributed pursuant to an
earlier plan to reinvest as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT
Regulations or any other relevant provisions of the REIT/InvIT Regulations, if such proceeds are not
intended to be invested subsequently |
0.00 |
| 5 |
Less: Finance cost on Borrowings, excluding amortisation of any transaction costs as per
Profit and Loss Account and any shareholder debt / loan from Trust |
4,433.60 |
| 6 |
Less: Debt repayment (to include principal repayments as per scheduled EMI�s except if
refinanced through new debt including overdraft facilities and to exclude any debt repayments / debt
refinanced through new debt, in any form or equity raise as well as repayment of any shareholder
debt / loan from Trust) |
0.00 |
| 7 |
Less: Any reserve required to be created under the terms of, or
pursuant to the obligations arising in accordance with: |
|
| a |
Loan agreement entered with banks/ financial institution from whom the Trust or any of its
SPVs/ HoldCos have availed debt |
(2.00) |
| b |
Terms and conditions, covenants or any other stipulations applicable to debt securities
issued by the Trust or any of its SPVs/ HoldCos |
0.00 |
| c |
Terms and conditions, covenants or any other stipulations applicable to external
commercial borrowings availed by the Trust or any of its SPVs/ HoldCos |
0.00 |
| d |
Agreement pursuant to which the he SPV/ HoldCo/ Trust operates or owns the real estate/
infrastructure asset, or generates revenue or cashflows from such asset |
0.00 |
| e |
Statutory, judicial, regulatory, or governmental stipulations |
0.00 |
| f |
Agreement entered for PPP projects |
0.00 |
| g |
Agreement entered for non-PPP projects |
0.00 |
|
Total (7) |
(2.00) |
| 8 |
Less: any capital expenditure on existing assets owned / leased by the SPV or Holdco, to
the extent not funded by debt / equity or from reserves created in the earlier years |
0.00 |
|
Net Distributable Cash Flow for HoldCo/SPV ' s |
8,631.40 |
|
Notes: |
|
| Note No. 1- As we are unable to feed the data in the XBRL utility relating to surplus cash on account of maturity of deposits, we have made an adjustment under point 7(a) by incorporating the figure mentioned below: (-) any reserve required to be created under the terms of, or pursuant to the obligations arising in accordance with, any: (i). loan agreement entered with banks / financial institution from whom the Trust or any of its SPVs/ HoldCos have availed debt, or (ii). terms and conditions, covenants or any other stipulations applicable to debt securities issued by the Trust or any of its SPVs/ HoldCos, or (iii). terms and conditions, covenants or any other stipulations applicable to external commercial borrowings availed by the Trust or any of its SPVs/ HoldCos, or (iv). agreement pursuant to which the SPV/ HoldCo operates or owns the real estate asset, or generates revenue or cashflows from such asset (such as, concession agreement, transmission services agreement, power purchase agreement, lease agreement, and any other agreement of a like nature, by whatever name called); or (v). statutory, judicial, regulatory, or governmental stipulations; - (174.54) Surplus cash on account of maturity of deposits- 171.74 |
Statement of Net Distributable Cash Flows (NDCF) - SPVs
Amount in (Lakhs)
| A |
Name of Project |
Shantiniketan Properties Private Limited |
| B |
Date of start of reporting period |
01-07-2025 |
| C |
Date of end of reporting period |
30-09-2025 |
| Sr. |
Particulars |
Amount |
|
Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV |
4,102.30 |
| 1 |
Add: Cash Flows received from SPV's which represent distributions
of NDCF computed as per relevant framework |
|
| 1 |
Cash Flows received from SPV’s which represent distributions of NDCF computed as per relevant framework (relevant in case of HoldCos) |
0.00 |
| f |
Sum of other Cash flows not included above |
0.00 |
|
Details of other Cash flows not included above |
|
| |
|
Total (1) |
0.00 |
| 2 |
Add: Treasury income / income from investing activities |
|
| a |
Interest income received from FD |
9.10 |
| b |
Tax refund |
0.00 |
| c |
Any other income in the nature of interest |
0.00 |
| d |
Profit on sale of Mutual funds |
21.50 |
| e |
Profit on sale of Investments |
0.00 |
| f |
Profit on sale of Assets |
0.00 |
| g |
Dividend Income |
0.00 |
| h |
Sum of other income not included above |
0.70 |
|
Details of other income not included above |
|
|
|
Total (2) |
31.30 |
| 3 |
Add: Proceeds from sale of real estate/ infrastructure
investments, real estate/ infrastructure assets or shares of SPVs or Investment Entity adjusted for
the following: |
|
| a |
Applicable capital gains and other taxes |
0.00 |
| b |
Related debts settled or due to be settled from sale proceeds |
0.00 |
| c |
Directly attributable transaction costs |
0.00 |
| d |
Proceeds reinvested or planned to be reinvested as per Regulation 18(16)(d) of REIT
Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/
InvIT Regulations |
0.00 |
| e |
Sum of other sale proceeds not included above |
0.00 |
|
Details of other sale proceeds not included above |
|
|
|
Total (3) |
0.00 |
| 4 |
Add: Proceeds from sale of real estate/ infrastructure investments, real estate/
infrastructure assets or sale of shares of SPVs or Investment Entity not distributed pursuant to an
earlier plan to reinvest as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT
Regulations or any other relevant provisions of the REIT/InvIT Regulations, if such proceeds are not
intended to be invested subsequently |
0.00 |
| 5 |
Less: Finance cost on Borrowings, excluding amortisation of any transaction costs as per
Profit and Loss Account and any shareholder debt / loan from Trust |
788.90 |
| 6 |
Less: Debt repayment (to include principal repayments as per scheduled EMI�s except if
refinanced through new debt including overdraft facilities and to exclude any debt repayments / debt
refinanced through new debt, in any form or equity raise as well as repayment of any shareholder
debt / loan from Trust) |
0.00 |
| 7 |
Less: Any reserve required to be created under the terms of, or
pursuant to the obligations arising in accordance with: |
|
| a |
Loan agreement entered with banks/ financial institution from whom the Trust or any of its
SPVs/ HoldCos have availed debt |
0.00 |
| b |
Terms and conditions, covenants or any other stipulations applicable to debt securities
issued by the Trust or any of its SPVs/ HoldCos |
0.00 |
| c |
Terms and conditions, covenants or any other stipulations applicable to external
commercial borrowings availed by the Trust or any of its SPVs/ HoldCos |
0.00 |
| d |
Agreement pursuant to which the he SPV/ HoldCo/ Trust operates or owns the real estate/
infrastructure asset, or generates revenue or cashflows from such asset |
0.00 |
| e |
Statutory, judicial, regulatory, or governmental stipulations |
0.00 |
| f |
Agreement entered for PPP projects |
0.00 |
| g |
Agreement entered for non-PPP projects |
0.00 |
|
Total (7) |
0.00 |
| 8 |
Less: any capital expenditure on existing assets owned / leased by the SPV or Holdco, to
the extent not funded by debt / equity or from reserves created in the earlier years |
0.00 |
|
Net Distributable Cash Flow for HoldCo/SPV ' s |
3,344.70 |
|
Notes: |
|
| |
Statement of Net Distributable Cash Flows (NDCF) - SPVs
Amount in (Lakhs)
| A |
Name of Project |
Seaview Developers Private Limited |
| B |
Date of start of reporting period |
01-07-2025 |
| C |
Date of end of reporting period |
30-09-2025 |
| Sr. |
Particulars |
Amount |
|
Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV |
6,210.40 |
| 1 |
Add: Cash Flows received from SPV's which represent distributions
of NDCF computed as per relevant framework |
|
| 1 |
Cash Flows received from SPV’s which represent distributions of NDCF computed as per relevant framework (relevant in case of HoldCos) |
0.00 |
| f |
Sum of other Cash flows not included above |
0.00 |
|
Details of other Cash flows not included above |
|
| |
|
Total (1) |
0.00 |
| 2 |
Add: Treasury income / income from investing activities |
|
| a |
Interest income received from FD |
31.00 |
| b |
Tax refund |
0.00 |
| c |
Any other income in the nature of interest |
0.00 |
| d |
Profit on sale of Mutual funds |
18.70 |
| e |
Profit on sale of Investments |
0.00 |
| f |
Profit on sale of Assets |
0.00 |
| g |
Dividend Income |
0.00 |
| h |
Sum of other income not included above |
0.00 |
|
Details of other income not included above |
|
|
|
Total (2) |
49.70 |
| 3 |
Add: Proceeds from sale of real estate/ infrastructure
investments, real estate/ infrastructure assets or shares of SPVs or Investment Entity adjusted for
the following: |
|
| a |
Applicable capital gains and other taxes |
0.00 |
| b |
Related debts settled or due to be settled from sale proceeds |
0.00 |
| c |
Directly attributable transaction costs |
0.00 |
| d |
Proceeds reinvested or planned to be reinvested as per Regulation 18(16)(d) of REIT
Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/
InvIT Regulations |
0.00 |
| e |
Sum of other sale proceeds not included above |
0.00 |
|
Details of other sale proceeds not included above |
|
|
|
Total (3) |
0.00 |
| 4 |
Add: Proceeds from sale of real estate/ infrastructure investments, real estate/
infrastructure assets or sale of shares of SPVs or Investment Entity not distributed pursuant to an
earlier plan to reinvest as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT
Regulations or any other relevant provisions of the REIT/InvIT Regulations, if such proceeds are not
intended to be invested subsequently |
0.00 |
| 5 |
Less: Finance cost on Borrowings, excluding amortisation of any transaction costs as per
Profit and Loss Account and any shareholder debt / loan from Trust |
0.00 |
| 6 |
Less: Debt repayment (to include principal repayments as per scheduled EMI�s except if
refinanced through new debt including overdraft facilities and to exclude any debt repayments / debt
refinanced through new debt, in any form or equity raise as well as repayment of any shareholder
debt / loan from Trust) |
0.00 |
| 7 |
Less: Any reserve required to be created under the terms of, or
pursuant to the obligations arising in accordance with: |
|
| a |
Loan agreement entered with banks/ financial institution from whom the Trust or any of its
SPVs/ HoldCos have availed debt |
1.40 |
| b |
Terms and conditions, covenants or any other stipulations applicable to debt securities
issued by the Trust or any of its SPVs/ HoldCos |
0.00 |
| c |
Terms and conditions, covenants or any other stipulations applicable to external
commercial borrowings availed by the Trust or any of its SPVs/ HoldCos |
0.00 |
| d |
Agreement pursuant to which the he SPV/ HoldCo/ Trust operates or owns the real estate/
infrastructure asset, or generates revenue or cashflows from such asset |
0.00 |
| e |
Statutory, judicial, regulatory, or governmental stipulations |
0.00 |
| f |
Agreement entered for PPP projects |
0.00 |
| g |
Agreement entered for non-PPP projects |
0.00 |
|
Total (7) |
1.40 |
| 8 |
Less: any capital expenditure on existing assets owned / leased by the SPV or Holdco, to
the extent not funded by debt / equity or from reserves created in the earlier years |
0.00 |
|
Net Distributable Cash Flow for HoldCo/SPV ' s |
6,258.70 |
|
Notes: |
|
| Note No. 1- As we are unable to feed the data in the XBRL utility relating to surplus cash on account of maturity of deposits, we have made an adjustment under point 7(a) by incorporating the figure mentioned below: (-) any reserve required to be created under the terms of, or pursuant to the obligations arising in accordance with, any: (i). loan agreement entered with banks / financial institution from whom the Trust or any of its SPVs/ HoldCos have availed debt, or (ii). terms and conditions, covenants or any other stipulations applicable to debt securities issued by the Trust or any of its SPVs/ HoldCos, or (iii). terms and conditions, covenants or any other stipulations applicable to external commercial borrowings availed by the Trust or any of its SPVs/ HoldCos, or (iv). agreement pursuant to which the SPV/ HoldCo operates or owns the real estate asset, or generates revenue or cashflows from such asset (such as, concession agreement, transmission services agreement, power purchase agreement, lease agreement, and any other agreement of a like nature, by whatever name called); or (v). statutory, judicial, regulatory, or governmental stipulations; - (2.31) Surplus cash on account of maturity of deposits- 2.17 |
Statement of Net Distributable Cash Flows (NDCF) - SPVs
Amount in (Lakhs)
| A |
Name of Project |
Candor India Office Parks Private Limited |
| B |
Date of start of reporting period |
01-07-2025 |
| C |
Date of end of reporting period |
30-09-2025 |
| Sr. |
Particulars |
Amount |
|
Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV |
580.50 |
| 1 |
Add: Cash Flows received from SPV's which represent distributions
of NDCF computed as per relevant framework |
|
| 1 |
Cash Flows received from SPV’s which represent distributions of NDCF computed as per relevant framework (relevant in case of HoldCos) |
0.00 |
| f |
Sum of other Cash flows not included above |
0.00 |
|
Details of other Cash flows not included above |
|
| |
|
Total (1) |
0.00 |
| 2 |
Add: Treasury income / income from investing activities |
|
| a |
Interest income received from FD |
1.60 |
| b |
Tax refund |
0.00 |
| c |
Any other income in the nature of interest |
0.00 |
| d |
Profit on sale of Mutual funds |
0.00 |
| e |
Profit on sale of Investments |
0.00 |
| f |
Profit on sale of Assets |
0.00 |
| g |
Dividend Income |
0.00 |
| h |
Sum of other income not included above |
0.00 |
|
Details of other income not included above |
|
|
|
Total (2) |
1.60 |
| 3 |
Add: Proceeds from sale of real estate/ infrastructure
investments, real estate/ infrastructure assets or shares of SPVs or Investment Entity adjusted for
the following: |
|
| a |
Applicable capital gains and other taxes |
0.00 |
| b |
Related debts settled or due to be settled from sale proceeds |
0.00 |
| c |
Directly attributable transaction costs |
0.00 |
| d |
Proceeds reinvested or planned to be reinvested as per Regulation 18(16)(d) of REIT
Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/
InvIT Regulations |
0.00 |
| e |
Sum of other sale proceeds not included above |
0.00 |
|
Details of other sale proceeds not included above |
|
|
|
Total (3) |
0.00 |
| 4 |
Add: Proceeds from sale of real estate/ infrastructure investments, real estate/
infrastructure assets or sale of shares of SPVs or Investment Entity not distributed pursuant to an
earlier plan to reinvest as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT
Regulations or any other relevant provisions of the REIT/InvIT Regulations, if such proceeds are not
intended to be invested subsequently |
0.00 |
| 5 |
Less: Finance cost on Borrowings, excluding amortisation of any transaction costs as per
Profit and Loss Account and any shareholder debt / loan from Trust |
0.00 |
| 6 |
Less: Debt repayment (to include principal repayments as per scheduled EMI�s except if
refinanced through new debt including overdraft facilities and to exclude any debt repayments / debt
refinanced through new debt, in any form or equity raise as well as repayment of any shareholder
debt / loan from Trust) |
0.00 |
| 7 |
Less: Any reserve required to be created under the terms of, or
pursuant to the obligations arising in accordance with: |
|
| a |
Loan agreement entered with banks/ financial institution from whom the Trust or any of its
SPVs/ HoldCos have availed debt |
0.00 |
| b |
Terms and conditions, covenants or any other stipulations applicable to debt securities
issued by the Trust or any of its SPVs/ HoldCos |
0.00 |
| c |
Terms and conditions, covenants or any other stipulations applicable to external
commercial borrowings availed by the Trust or any of its SPVs/ HoldCos |
0.00 |
| d |
Agreement pursuant to which the he SPV/ HoldCo/ Trust operates or owns the real estate/
infrastructure asset, or generates revenue or cashflows from such asset |
0.00 |
| e |
Statutory, judicial, regulatory, or governmental stipulations |
0.00 |
| f |
Agreement entered for PPP projects |
0.00 |
| g |
Agreement entered for non-PPP projects |
0.00 |
|
Total (7) |
0.00 |
| 8 |
Less: any capital expenditure on existing assets owned / leased by the SPV or Holdco, to
the extent not funded by debt / equity or from reserves created in the earlier years |
174.90 |
|
Net Distributable Cash Flow for HoldCo/SPV ' s |
407.20 |
|
Notes: |
|
| |
Statement of Net Distributable Cash Flows (NDCF) - SPVs
Amount in (Lakhs)
| A |
Name of Project |
Festus Properties Private Limited |
| B |
Date of start of reporting period |
01-07-2025 |
| C |
Date of end of reporting period |
30-09-2025 |
| Sr. |
Particulars |
Amount |
|
Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV |
4,177.20 |
| 1 |
Add: Cash Flows received from SPV's which represent distributions
of NDCF computed as per relevant framework |
|
| 1 |
Cash Flows received from SPV’s which represent distributions of NDCF computed as per relevant framework (relevant in case of HoldCos) |
0.00 |
| f |
Sum of other Cash flows not included above |
0.00 |
|
Details of other Cash flows not included above |
|
| |
|
Total (1) |
0.00 |
| 2 |
Add: Treasury income / income from investing activities |
|
| a |
Interest income received from FD |
25.00 |
| b |
Tax refund |
0.00 |
| c |
Any other income in the nature of interest |
0.00 |
| d |
Profit on sale of Mutual funds |
13.60 |
| e |
Profit on sale of Investments |
0.00 |
| f |
Profit on sale of Assets |
0.00 |
| g |
Dividend Income |
0.00 |
| h |
Sum of other income not included above |
0.00 |
|
Details of other income not included above |
|
|
|
Total (2) |
38.60 |
| 3 |
Add: Proceeds from sale of real estate/ infrastructure
investments, real estate/ infrastructure assets or shares of SPVs or Investment Entity adjusted for
the following: |
|
| a |
Applicable capital gains and other taxes |
0.00 |
| b |
Related debts settled or due to be settled from sale proceeds |
0.00 |
| c |
Directly attributable transaction costs |
0.00 |
| d |
Proceeds reinvested or planned to be reinvested as per Regulation 18(16)(d) of REIT
Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/
InvIT Regulations |
0.00 |
| e |
Sum of other sale proceeds not included above |
0.00 |
|
Details of other sale proceeds not included above |
|
|
|
Total (3) |
0.00 |
| 4 |
Add: Proceeds from sale of real estate/ infrastructure investments, real estate/
infrastructure assets or sale of shares of SPVs or Investment Entity not distributed pursuant to an
earlier plan to reinvest as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT
Regulations or any other relevant provisions of the REIT/InvIT Regulations, if such proceeds are not
intended to be invested subsequently |
0.00 |
| 5 |
Less: Finance cost on Borrowings, excluding amortisation of any transaction costs as per
Profit and Loss Account and any shareholder debt / loan from Trust |
0.00 |
| 6 |
Less: Debt repayment (to include principal repayments as per scheduled EMI�s except if
refinanced through new debt including overdraft facilities and to exclude any debt repayments / debt
refinanced through new debt, in any form or equity raise as well as repayment of any shareholder
debt / loan from Trust) |
0.00 |
| 7 |
Less: Any reserve required to be created under the terms of, or
pursuant to the obligations arising in accordance with: |
|
| a |
Loan agreement entered with banks/ financial institution from whom the Trust or any of its
SPVs/ HoldCos have availed debt |
0.00 |
| b |
Terms and conditions, covenants or any other stipulations applicable to debt securities
issued by the Trust or any of its SPVs/ HoldCos |
0.00 |
| c |
Terms and conditions, covenants or any other stipulations applicable to external
commercial borrowings availed by the Trust or any of its SPVs/ HoldCos |
0.00 |
| d |
Agreement pursuant to which the he SPV/ HoldCo/ Trust operates or owns the real estate/
infrastructure asset, or generates revenue or cashflows from such asset |
0.00 |
| e |
Statutory, judicial, regulatory, or governmental stipulations |
0.00 |
| f |
Agreement entered for PPP projects |
0.00 |
| g |
Agreement entered for non-PPP projects |
0.00 |
|
Total (7) |
0.00 |
| 8 |
Less: any capital expenditure on existing assets owned / leased by the SPV or Holdco, to
the extent not funded by debt / equity or from reserves created in the earlier years |
0.00 |
|
Net Distributable Cash Flow for HoldCo/SPV ' s |
4,215.80 |
|
Notes: |
|
| Note No. 1- As we are unable to feed the data in the XBRL utility relating to surplus cash on account of maturity of deposits, we have made an adjustment under point 7(a) by incorporating the figure mentioned below: (-) any reserve required to be created under the terms of, or pursuant to the obligations arising in accordance with, any: (i). loan agreement entered with banks / financial institution from whom the Trust or any of its SPVs/ HoldCos have availed debt, or (ii). terms and conditions, covenants or any other stipulations applicable to debt securities issued by the Trust or any of its SPVs/ HoldCos, or (iii). terms and conditions, covenants or any other stipulations applicable to external commercial borrowings availed by the Trust or any of its SPVs/ HoldCos, or (iv). agreement pursuant to which the SPV/ HoldCo operates or owns the real estate asset, or generates revenue or cashflows from such asset (such as, concession agreement, transmission services agreement, power purchase agreement, lease agreement, and any other agreement of a like nature, by whatever name called); or (v). statutory, judicial, regulatory, or governmental stipulations; - (3.50) Surplus cash on account of maturity of deposits- 3.50 |
Statement of Net Distributable Cash Flows (NDCF) - SPVs
Amount in (Lakhs)
| A |
Name of Project |
Kairos Properties Private Limited |
| B |
Date of start of reporting period |
01-07-2025 |
| C |
Date of end of reporting period |
30-09-2025 |
| Sr. |
Particulars |
Amount |
|
Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV |
11,212.30 |
| 1 |
Add: Cash Flows received from SPV's which represent distributions
of NDCF computed as per relevant framework |
|
| 1 |
Cash Flows received from SPV’s which represent distributions of NDCF computed as per relevant framework (relevant in case of HoldCos) |
0.00 |
| f |
Sum of other Cash flows not included above |
0.00 |
|
Details of other Cash flows not included above |
|
| |
|
Total (1) |
0.00 |
| 2 |
Add: Treasury income / income from investing activities |
|
| a |
Interest income received from FD |
147.80 |
| b |
Tax refund |
0.00 |
| c |
Any other income in the nature of interest |
0.00 |
| d |
Profit on sale of Mutual funds |
0.00 |
| e |
Profit on sale of Investments |
0.00 |
| f |
Profit on sale of Assets |
0.00 |
| g |
Dividend Income |
0.00 |
| h |
Sum of other income not included above |
0.00 |
|
Details of other income not included above |
|
|
|
Total (2) |
147.80 |
| 3 |
Add: Proceeds from sale of real estate/ infrastructure
investments, real estate/ infrastructure assets or shares of SPVs or Investment Entity adjusted for
the following: |
|
| a |
Applicable capital gains and other taxes |
0.00 |
| b |
Related debts settled or due to be settled from sale proceeds |
0.00 |
| c |
Directly attributable transaction costs |
0.00 |
| d |
Proceeds reinvested or planned to be reinvested as per Regulation 18(16)(d) of REIT
Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/
InvIT Regulations |
0.00 |
| e |
Sum of other sale proceeds not included above |
0.00 |
|
Details of other sale proceeds not included above |
|
|
|
Total (3) |
0.00 |
| 4 |
Add: Proceeds from sale of real estate/ infrastructure investments, real estate/
infrastructure assets or sale of shares of SPVs or Investment Entity not distributed pursuant to an
earlier plan to reinvest as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT
Regulations or any other relevant provisions of the REIT/InvIT Regulations, if such proceeds are not
intended to be invested subsequently |
0.00 |
| 5 |
Less: Finance cost on Borrowings, excluding amortisation of any transaction costs as per
Profit and Loss Account and any shareholder debt / loan from Trust |
6,806.20 |
| 6 |
Less: Debt repayment (to include principal repayments as per scheduled EMI�s except if
refinanced through new debt including overdraft facilities and to exclude any debt repayments / debt
refinanced through new debt, in any form or equity raise as well as repayment of any shareholder
debt / loan from Trust) |
2,661.40 |
| 7 |
Less: Any reserve required to be created under the terms of, or
pursuant to the obligations arising in accordance with: |
|
| a |
Loan agreement entered with banks/ financial institution from whom the Trust or any of its
SPVs/ HoldCos have availed debt |
0.00 |
| b |
Terms and conditions, covenants or any other stipulations applicable to debt securities
issued by the Trust or any of its SPVs/ HoldCos |
0.00 |
| c |
Terms and conditions, covenants or any other stipulations applicable to external
commercial borrowings availed by the Trust or any of its SPVs/ HoldCos |
0.00 |
| d |
Agreement pursuant to which the he SPV/ HoldCo/ Trust operates or owns the real estate/
infrastructure asset, or generates revenue or cashflows from such asset |
0.00 |
| e |
Statutory, judicial, regulatory, or governmental stipulations |
0.00 |
| f |
Agreement entered for PPP projects |
0.00 |
| g |
Agreement entered for non-PPP projects |
0.00 |
|
Total (7) |
0.00 |
| 8 |
Less: any capital expenditure on existing assets owned / leased by the SPV or Holdco, to
the extent not funded by debt / equity or from reserves created in the earlier years |
0.00 |
|
Net Distributable Cash Flow for HoldCo/SPV ' s |
1,892.50 |
|
Notes: |
|
| Note No. 1- As we are unable to feed the data in the XBRL utility relating to surplus cash on account of maturity of deposits, we have made an adjustment under point 7(a) by incorporating the figure mentioned below: (-) any reserve required to be created under the terms of, or pursuant to the obligations arising in accordance with, any: (i). loan agreement entered with banks / financial institution from whom the Trust or any of its SPVs/ HoldCos have availed debt, or (ii). terms and conditions, covenants or any other stipulations applicable to debt securities issued by the Trust or any of its SPVs/ HoldCos, or (iii). terms and conditions, covenants or any other stipulations applicable to external commercial borrowings availed by the Trust or any of its SPVs/ HoldCos, or (iv). agreement pursuant to which the SPV/ HoldCo operates or owns the real estate asset, or generates revenue or cashflows from such asset (such as, concession agreement, transmission services agreement, power purchase agreement, lease agreement, and any other agreement of a like nature, by whatever name called); or (v). statutory, judicial, regulatory, or governmental stipulations; - (177.63) Surplus cash on account of maturity of deposits- 177.63 Note No. 2- Since the XBRL utility does not allow entry of data relating to surplus cash available in SPV'S used for distribuion of NDFC available on acquisition, the same has been disclosed through a note below. Surplus available on acquisition: 240.30 |
Statement of Net Distributable Cash Flows (NDCF) - SPVs
Amount in (Lakhs)
| A |
Name of Project |
Mountainstar India Office Parks Private Limited |
| B |
Date of start of reporting period |
01-07-2025 |
| C |
Date of end of reporting period |
30-09-2025 |
| Sr. |
Particulars |
Amount |
|
Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV |
306.60 |
| 1 |
Add: Cash Flows received from SPV's which represent distributions
of NDCF computed as per relevant framework |
|
| 1 |
Cash Flows received from SPV’s which represent distributions of NDCF computed as per relevant framework (relevant in case of HoldCos) |
0.00 |
| f |
Sum of other Cash flows not included above |
0.00 |
|
Details of other Cash flows not included above |
|
| |
|
Total (1) |
0.00 |
| 2 |
Add: Treasury income / income from investing activities |
|
| a |
Interest income received from FD |
4.20 |
| b |
Tax refund |
0.00 |
| c |
Any other income in the nature of interest |
0.00 |
| d |
Profit on sale of Mutual funds |
0.40 |
| e |
Profit on sale of Investments |
0.00 |
| f |
Profit on sale of Assets |
0.00 |
| g |
Dividend Income |
0.00 |
| h |
Sum of other income not included above |
0.00 |
|
Details of other income not included above |
|
|
|
Total (2) |
4.60 |
| 3 |
Add: Proceeds from sale of real estate/ infrastructure
investments, real estate/ infrastructure assets or shares of SPVs or Investment Entity adjusted for
the following: |
|
| a |
Applicable capital gains and other taxes |
0.00 |
| b |
Related debts settled or due to be settled from sale proceeds |
0.00 |
| c |
Directly attributable transaction costs |
0.00 |
| d |
Proceeds reinvested or planned to be reinvested as per Regulation 18(16)(d) of REIT
Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/
InvIT Regulations |
0.00 |
| e |
Sum of other sale proceeds not included above |
0.00 |
|
Details of other sale proceeds not included above |
|
|
|
Total (3) |
0.00 |
| 4 |
Add: Proceeds from sale of real estate/ infrastructure investments, real estate/
infrastructure assets or sale of shares of SPVs or Investment Entity not distributed pursuant to an
earlier plan to reinvest as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT
Regulations or any other relevant provisions of the REIT/InvIT Regulations, if such proceeds are not
intended to be invested subsequently |
0.00 |
| 5 |
Less: Finance cost on Borrowings, excluding amortisation of any transaction costs as per
Profit and Loss Account and any shareholder debt / loan from Trust |
0.00 |
| 6 |
Less: Debt repayment (to include principal repayments as per scheduled EMI�s except if
refinanced through new debt including overdraft facilities and to exclude any debt repayments / debt
refinanced through new debt, in any form or equity raise as well as repayment of any shareholder
debt / loan from Trust) |
0.00 |
| 7 |
Less: Any reserve required to be created under the terms of, or
pursuant to the obligations arising in accordance with: |
|
| a |
Loan agreement entered with banks/ financial institution from whom the Trust or any of its
SPVs/ HoldCos have availed debt |
0.00 |
| b |
Terms and conditions, covenants or any other stipulations applicable to debt securities
issued by the Trust or any of its SPVs/ HoldCos |
0.00 |
| c |
Terms and conditions, covenants or any other stipulations applicable to external
commercial borrowings availed by the Trust or any of its SPVs/ HoldCos |
0.00 |
| d |
Agreement pursuant to which the he SPV/ HoldCo/ Trust operates or owns the real estate/
infrastructure asset, or generates revenue or cashflows from such asset |
0.00 |
| e |
Statutory, judicial, regulatory, or governmental stipulations |
0.00 |
| f |
Agreement entered for PPP projects |
0.00 |
| g |
Agreement entered for non-PPP projects |
0.00 |
|
Total (7) |
0.00 |
| 8 |
Less: any capital expenditure on existing assets owned / leased by the SPV or Holdco, to
the extent not funded by debt / equity or from reserves created in the earlier years |
4.20 |
|
Net Distributable Cash Flow for HoldCo/SPV ' s |
307.00 |
|
Notes: |
|
| |
Statement of Net Distributable Cash Flows (NDCF) - SPVs
Amount in (Lakhs)
| A |
Name of Project |
Rostrum Realty Private Limited |
| B |
Date of start of reporting period |
01-07-2025 |
| C |
Date of end of reporting period |
30-09-2025 |
| Sr. |
Particulars |
Amount |
|
Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV |
4,761.50 |
| 1 |
Add: Cash Flows received from SPV's which represent distributions
of NDCF computed as per relevant framework |
|
| 1 |
Cash Flows received from SPV’s which represent distributions of NDCF computed as per relevant framework (relevant in case of HoldCos) |
7,020.40 |
| f |
Sum of other Cash flows not included above |
0.00 |
|
Details of other Cash flows not included above |
|
| |
|
Total (1) |
7,020.40 |
| 2 |
Add: Treasury income / income from investing activities |
|
| a |
Interest income received from FD |
41.70 |
| b |
Tax refund |
281.00 |
| c |
Any other income in the nature of interest |
0.00 |
| d |
Profit on sale of Mutual funds |
3.80 |
| e |
Profit on sale of Investments |
0.00 |
| f |
Profit on sale of Assets |
0.00 |
| g |
Dividend Income |
0.00 |
| h |
Sum of other income not included above |
119.40 |
|
Details of other income not included above |
|
|
|
Total (2) |
445.90 |
| 3 |
Add: Proceeds from sale of real estate/ infrastructure
investments, real estate/ infrastructure assets or shares of SPVs or Investment Entity adjusted for
the following: |
|
| a |
Applicable capital gains and other taxes |
0.00 |
| b |
Related debts settled or due to be settled from sale proceeds |
0.00 |
| c |
Directly attributable transaction costs |
0.00 |
| d |
Proceeds reinvested or planned to be reinvested as per Regulation 18(16)(d) of REIT
Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/
InvIT Regulations |
0.00 |
| e |
Sum of other sale proceeds not included above |
0.00 |
|
Details of other sale proceeds not included above |
|
|
|
Total (3) |
0.00 |
| 4 |
Add: Proceeds from sale of real estate/ infrastructure investments, real estate/
infrastructure assets or sale of shares of SPVs or Investment Entity not distributed pursuant to an
earlier plan to reinvest as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT
Regulations or any other relevant provisions of the REIT/InvIT Regulations, if such proceeds are not
intended to be invested subsequently |
0.00 |
| 5 |
Less: Finance cost on Borrowings, excluding amortisation of any transaction costs as per
Profit and Loss Account and any shareholder debt / loan from Trust |
3,073.30 |
| 6 |
Less: Debt repayment (to include principal repayments as per scheduled EMI�s except if
refinanced through new debt including overdraft facilities and to exclude any debt repayments / debt
refinanced through new debt, in any form or equity raise as well as repayment of any shareholder
debt / loan from Trust) |
77.50 |
| 7 |
Less: Any reserve required to be created under the terms of, or
pursuant to the obligations arising in accordance with: |
|
| a |
Loan agreement entered with banks/ financial institution from whom the Trust or any of its
SPVs/ HoldCos have availed debt |
0.00 |
| b |
Terms and conditions, covenants or any other stipulations applicable to debt securities
issued by the Trust or any of its SPVs/ HoldCos |
0.00 |
| c |
Terms and conditions, covenants or any other stipulations applicable to external
commercial borrowings availed by the Trust or any of its SPVs/ HoldCos |
0.00 |
| d |
Agreement pursuant to which the he SPV/ HoldCo/ Trust operates or owns the real estate/
infrastructure asset, or generates revenue or cashflows from such asset |
0.00 |
| e |
Statutory, judicial, regulatory, or governmental stipulations |
0.00 |
| f |
Agreement entered for PPP projects |
0.00 |
| g |
Agreement entered for non-PPP projects |
0.00 |
|
Total (7) |
0.00 |
| 8 |
Less: any capital expenditure on existing assets owned / leased by the SPV or Holdco, to
the extent not funded by debt / equity or from reserves created in the earlier years |
0.00 |
|
Net Distributable Cash Flow for HoldCo/SPV ' s |
9,077.00 |
|
Notes: |
|
| Note No. 1- In case of Rostrum, NDCF distributable is on 100% basis i.e Joint venture partner's share is not presented here as there is not line item to present, the same has been disclosed through a note below. Joint Venture partner's share - 453.85 |
Statement of Net Distributable Cash Flows (NDCF) - SPVs
Amount in (Lakhs)
| A |
Name of Project |
Oak Infrastructure Developers Private Limited |
| B |
Date of start of reporting period |
01-07-2025 |
| C |
Date of end of reporting period |
30-09-2025 |
| Sr. |
Particulars |
Amount |
|
Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV |
5,082.00 |
| 1 |
Add: Cash Flows received from SPV's which represent distributions
of NDCF computed as per relevant framework |
|
| 1 |
Cash Flows received from SPV’s which represent distributions of NDCF computed as per relevant framework (relevant in case of HoldCos) |
0.00 |
| f |
Sum of other Cash flows not included above |
0.00 |
|
Details of other Cash flows not included above |
|
| |
|
Total (1) |
0.00 |
| 2 |
Add: Treasury income / income from investing activities |
|
| a |
Interest income received from FD |
96.60 |
| b |
Tax refund |
0.00 |
| c |
Any other income in the nature of interest |
0.00 |
| d |
Profit on sale of Mutual funds |
4.30 |
| e |
Profit on sale of Investments |
0.00 |
| f |
Profit on sale of Assets |
0.00 |
| g |
Dividend Income |
0.00 |
| h |
Sum of other income not included above |
2.70 |
|
Details of other income not included above |
|
|
|
Total (2) |
103.60 |
| 3 |
Add: Proceeds from sale of real estate/ infrastructure
investments, real estate/ infrastructure assets or shares of SPVs or Investment Entity adjusted for
the following: |
|
| a |
Applicable capital gains and other taxes |
0.00 |
| b |
Related debts settled or due to be settled from sale proceeds |
0.00 |
| c |
Directly attributable transaction costs |
0.00 |
| d |
Proceeds reinvested or planned to be reinvested as per Regulation 18(16)(d) of REIT
Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/
InvIT Regulations |
0.00 |
| e |
Sum of other sale proceeds not included above |
0.00 |
|
Details of other sale proceeds not included above |
|
|
|
Total (3) |
0.00 |
| 4 |
Add: Proceeds from sale of real estate/ infrastructure investments, real estate/
infrastructure assets or sale of shares of SPVs or Investment Entity not distributed pursuant to an
earlier plan to reinvest as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT
Regulations or any other relevant provisions of the REIT/InvIT Regulations, if such proceeds are not
intended to be invested subsequently |
0.00 |
| 5 |
Less: Finance cost on Borrowings, excluding amortisation of any transaction costs as per
Profit and Loss Account and any shareholder debt / loan from Trust |
1,089.00 |
| 6 |
Less: Debt repayment (to include principal repayments as per scheduled EMI�s except if
refinanced through new debt including overdraft facilities and to exclude any debt repayments / debt
refinanced through new debt, in any form or equity raise as well as repayment of any shareholder
debt / loan from Trust) |
22.90 |
| 7 |
Less: Any reserve required to be created under the terms of, or
pursuant to the obligations arising in accordance with: |
|
| a |
Loan agreement entered with banks/ financial institution from whom the Trust or any of its
SPVs/ HoldCos have availed debt |
0.00 |
| b |
Terms and conditions, covenants or any other stipulations applicable to debt securities
issued by the Trust or any of its SPVs/ HoldCos |
0.00 |
| c |
Terms and conditions, covenants or any other stipulations applicable to external
commercial borrowings availed by the Trust or any of its SPVs/ HoldCos |
0.00 |
| d |
Agreement pursuant to which the he SPV/ HoldCo/ Trust operates or owns the real estate/
infrastructure asset, or generates revenue or cashflows from such asset |
0.00 |
| e |
Statutory, judicial, regulatory, or governmental stipulations |
0.00 |
| f |
Agreement entered for PPP projects |
0.00 |
| g |
Agreement entered for non-PPP projects |
0.00 |
|
Total (7) |
0.00 |
| 8 |
Less: any capital expenditure on existing assets owned / leased by the SPV or Holdco, to
the extent not funded by debt / equity or from reserves created in the earlier years |
0.00 |
|
Net Distributable Cash Flow for HoldCo/SPV ' s |
4,073.70 |
|
Notes: |
|
| Note No. 1- As we are unable to feed the data in the XBRL utility relating to surplus cash on account of maturity of deposits, we have made an adjustment under point 7(a) by incorporating the figure mentioned below: (-) any reserve required to be created under the terms of, or pursuant to the obligations arising in accordance with, any: (i). loan agreement entered with banks / financial institution from whom the Trust or any of its SPVs/ HoldCos have availed debt, or (ii). terms and conditions, covenants or any other stipulations applicable to debt securities issued by the Trust or any of its SPVs/ HoldCos, or (iii). terms and conditions, covenants or any other stipulations applicable to external commercial borrowings availed by the Trust or any of its SPVs/ HoldCos, or (iv). agreement pursuant to which the SPV/ HoldCo operates or owns the real estate asset, or generates revenue or cashflows from such asset (such as, concession agreement, transmission services agreement, power purchase agreement, lease agreement, and any other agreement of a like nature, by whatever name called); or (v). statutory, judicial, regulatory, or governmental stipulations; - (0.97) Surplus cash on account of maturity of deposits- 0.97 |
Statement of Net Distributable Cash Flows (NDCF) - SPVs
Amount in (Lakhs)
| A |
Name of Project |
Arnon Builders & Developers Private Limited |
| B |
Date of start of reporting period |
01-07-2025 |
| C |
Date of end of reporting period |
30-09-2025 |
| Sr. |
Particulars |
Amount |
|
Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV |
1,716.30 |
| 1 |
Add: Cash Flows received from SPV's which represent distributions
of NDCF computed as per relevant framework |
|
| 1 |
Cash Flows received from SPV’s which represent distributions of NDCF computed as per relevant framework (relevant in case of HoldCos) |
0.00 |
| f |
Sum of other Cash flows not included above |
0.00 |
|
Details of other Cash flows not included above |
|
| |
|
Total (1) |
0.00 |
| 2 |
Add: Treasury income / income from investing activities |
|
| a |
Interest income received from FD |
18.00 |
| b |
Tax refund |
0.00 |
| c |
Any other income in the nature of interest |
0.00 |
| d |
Profit on sale of Mutual funds |
1.10 |
| e |
Profit on sale of Investments |
0.00 |
| f |
Profit on sale of Assets |
0.00 |
| g |
Dividend Income |
0.00 |
| h |
Sum of other income not included above |
134.60 |
|
Details of other income not included above |
|
|
|
Total (2) |
153.70 |
| 3 |
Add: Proceeds from sale of real estate/ infrastructure
investments, real estate/ infrastructure assets or shares of SPVs or Investment Entity adjusted for
the following: |
|
| a |
Applicable capital gains and other taxes |
0.00 |
| b |
Related debts settled or due to be settled from sale proceeds |
0.00 |
| c |
Directly attributable transaction costs |
0.00 |
| d |
Proceeds reinvested or planned to be reinvested as per Regulation 18(16)(d) of REIT
Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/
InvIT Regulations |
0.00 |
| e |
Sum of other sale proceeds not included above |
0.00 |
|
Details of other sale proceeds not included above |
|
|
|
Total (3) |
0.00 |
| 4 |
Add: Proceeds from sale of real estate/ infrastructure investments, real estate/
infrastructure assets or sale of shares of SPVs or Investment Entity not distributed pursuant to an
earlier plan to reinvest as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT
Regulations or any other relevant provisions of the REIT/InvIT Regulations, if such proceeds are not
intended to be invested subsequently |
0.00 |
| 5 |
Less: Finance cost on Borrowings, excluding amortisation of any transaction costs as per
Profit and Loss Account and any shareholder debt / loan from Trust |
1,175.90 |
| 6 |
Less: Debt repayment (to include principal repayments as per scheduled EMI�s except if
refinanced through new debt including overdraft facilities and to exclude any debt repayments / debt
refinanced through new debt, in any form or equity raise as well as repayment of any shareholder
debt / loan from Trust) |
29.60 |
| 7 |
Less: Any reserve required to be created under the terms of, or
pursuant to the obligations arising in accordance with: |
|
| a |
Loan agreement entered with banks/ financial institution from whom the Trust or any of its
SPVs/ HoldCos have availed debt |
0.00 |
| b |
Terms and conditions, covenants or any other stipulations applicable to debt securities
issued by the Trust or any of its SPVs/ HoldCos |
0.00 |
| c |
Terms and conditions, covenants or any other stipulations applicable to external
commercial borrowings availed by the Trust or any of its SPVs/ HoldCos |
0.00 |
| d |
Agreement pursuant to which the he SPV/ HoldCo/ Trust operates or owns the real estate/
infrastructure asset, or generates revenue or cashflows from such asset |
0.00 |
| e |
Statutory, judicial, regulatory, or governmental stipulations |
0.00 |
| f |
Agreement entered for PPP projects |
0.00 |
| g |
Agreement entered for non-PPP projects |
0.00 |
|
Total (7) |
0.00 |
| 8 |
Less: any capital expenditure on existing assets owned / leased by the SPV or Holdco, to
the extent not funded by debt / equity or from reserves created in the earlier years |
0.00 |
|
Net Distributable Cash Flow for HoldCo/SPV ' s |
664.50 |
|
Notes: |
|
| |
Statement of Net Distributable Cash Flows (NDCF) - SPVs
Amount in (Lakhs)
| A |
Name of Project |
Aspen Buildtech Private Limited |
| B |
Date of start of reporting period |
01-07-2025 |
| C |
Date of end of reporting period |
30-09-2025 |
| Sr. |
Particulars |
Amount |
|
Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV |
3,291.80 |
| 1 |
Add: Cash Flows received from SPV's which represent distributions
of NDCF computed as per relevant framework |
|
| 1 |
Cash Flows received from SPV’s which represent distributions of NDCF computed as per relevant framework (relevant in case of HoldCos) |
0.00 |
| f |
Sum of other Cash flows not included above |
0.00 |
|
Details of other Cash flows not included above |
|
| |
|
Total (1) |
0.00 |
| 2 |
Add: Treasury income / income from investing activities |
|
| a |
Interest income received from FD |
180.10 |
| b |
Tax refund |
0.00 |
| c |
Any other income in the nature of interest |
0.00 |
| d |
Profit on sale of Mutual funds |
9.40 |
| e |
Profit on sale of Investments |
0.00 |
| f |
Profit on sale of Assets |
0.00 |
| g |
Dividend Income |
0.00 |
| h |
Sum of other income not included above |
109.10 |
|
Details of other income not included above |
|
|
|
Total (2) |
298.60 |
| 3 |
Add: Proceeds from sale of real estate/ infrastructure
investments, real estate/ infrastructure assets or shares of SPVs or Investment Entity adjusted for
the following: |
|
| a |
Applicable capital gains and other taxes |
0.00 |
| b |
Related debts settled or due to be settled from sale proceeds |
0.00 |
| c |
Directly attributable transaction costs |
0.00 |
| d |
Proceeds reinvested or planned to be reinvested as per Regulation 18(16)(d) of REIT
Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/
InvIT Regulations |
0.00 |
| e |
Sum of other sale proceeds not included above |
0.00 |
|
Details of other sale proceeds not included above |
|
|
|
Total (3) |
0.00 |
| 4 |
Add: Proceeds from sale of real estate/ infrastructure investments, real estate/
infrastructure assets or sale of shares of SPVs or Investment Entity not distributed pursuant to an
earlier plan to reinvest as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT
Regulations or any other relevant provisions of the REIT/InvIT Regulations, if such proceeds are not
intended to be invested subsequently |
0.00 |
| 5 |
Less: Finance cost on Borrowings, excluding amortisation of any transaction costs as per
Profit and Loss Account and any shareholder debt / loan from Trust |
1,254.40 |
| 6 |
Less: Debt repayment (to include principal repayments as per scheduled EMI�s except if
refinanced through new debt including overdraft facilities and to exclude any debt repayments / debt
refinanced through new debt, in any form or equity raise as well as repayment of any shareholder
debt / loan from Trust) |
26.30 |
| 7 |
Less: Any reserve required to be created under the terms of, or
pursuant to the obligations arising in accordance with: |
|
| a |
Loan agreement entered with banks/ financial institution from whom the Trust or any of its
SPVs/ HoldCos have availed debt |
0.70 |
| b |
Terms and conditions, covenants or any other stipulations applicable to debt securities
issued by the Trust or any of its SPVs/ HoldCos |
0.00 |
| c |
Terms and conditions, covenants or any other stipulations applicable to external
commercial borrowings availed by the Trust or any of its SPVs/ HoldCos |
0.00 |
| d |
Agreement pursuant to which the he SPV/ HoldCo/ Trust operates or owns the real estate/
infrastructure asset, or generates revenue or cashflows from such asset |
0.00 |
| e |
Statutory, judicial, regulatory, or governmental stipulations |
0.00 |
| f |
Agreement entered for PPP projects |
0.00 |
| g |
Agreement entered for non-PPP projects |
0.00 |
|
Total (7) |
0.70 |
| 8 |
Less: any capital expenditure on existing assets owned / leased by the SPV or Holdco, to
the extent not funded by debt / equity or from reserves created in the earlier years |
3.80 |
|
Net Distributable Cash Flow for HoldCo/SPV ' s |
2,305.20 |
|
Notes: |
|
| Note No. 1- As we are unable to feed the data in the XBRL utility relating to surplus cash on account of maturity of deposits, we have made an adjustment under point 7(a) by incorporating the figure mentioned below: (-) any reserve required to be created under the terms of, or pursuant to the obligations arising in accordance with, any: (i). loan agreement entered with banks / financial institution from whom the Trust or any of its SPVs/ HoldCos have availed debt, or (ii). terms and conditions, covenants or any other stipulations applicable to debt securities issued by the Trust or any of its SPVs/ HoldCos, or (iii). terms and conditions, covenants or any other stipulations applicable to external commercial borrowings availed by the Trust or any of its SPVs/ HoldCos, or (iv). agreement pursuant to which the SPV/ HoldCo operates or owns the real estate asset, or generates revenue or cashflows from such asset (such as, concession agreement, transmission services agreement, power purchase agreement, lease agreement, and any other agreement of a like nature, by whatever name called); or (v). statutory, judicial, regulatory, or governmental stipulations; - (0.82) Surplus cash on account of maturity of deposits- 0.75 |
Statement of Net Distributable Cash Flows (NDCF) - Trust
Amount in (Lakhs)
|
|
| A |
Name of Project |
Brookfield India Real Estate Trust |
| B |
Date of start of reporting period |
01-07-2025 |
| C |
Date of end of reporting period |
30-09-2025 |
| Sr. |
Particulars |
Amount |
|
Cashflows from operating activities of the Trust |
(814.80) |
| 1 |
Add: Cash Flows received from SPV's / Investment entities which represent distributions of NDCF computed as per relevant framework |
|
| 1 |
Cash Flows received from SPV’s which represent distributions of NDCF computed as per relevant framework (relevant in case of HoldCos) |
34,672.10 |
| f |
Sum of other Cash flows not included above |
0.00 |
|
Details of other Cash flows not included above |
|
| |
|
|
Total (1) |
34,672.10 |
| 2 |
Add: Treasury income / income from investing activities of the Trust |
|
| a |
Interest income received from FD |
274.00 |
| b |
Tax refund |
0.00 |
| c |
Any other income in the nature of interest |
0.00 |
| d |
Profit on sale of Mutual funds |
0.00 |
| e |
Profit on sale of Investments |
0.00 |
| f |
Profit on sale of Assets |
0.00 |
| g |
Dividend Income |
0.00 |
| h |
Sum of other income not included above |
0.00 |
|
Details of other income not included above |
|
|
|
Total (2) |
274.00 |
| 3 |
Add: Proceeds from sale of real estate/ infrastructure
investments, real estate/ infrastructure assets or shares of SPVs or Investment Entity adjusted for
the following: |
|
| a |
Applicable capital gains and other taxes |
0.00 |
| b |
Related debts settled or due to be settled from sale proceeds |
0.00 |
| c |
Directly attributable transaction costs |
0.00 |
| d |
Proceeds reinvested or planned to be reinvested as per Regulation 18(16)(d) of REIT
Regulations/ Regulation 18(7) of InvIT Regulations or any other relevant provisions of the REIT/
InvIT Regulations |
0.00 |
| e |
Sum of other sale proceeds not included above |
0.00 |
|
Details of other sale proceeds not included above |
|
|
|
Total (3) |
0.00 |
| 4 |
Add: Proceeds from sale of real estate/ infrastructure investments, real estate/
infrastructure assets or sale of shares of SPVs or Investment Entity not distributed pursuant to an
earlier plan to reinvest as per Regulation 18(16)(d) of REIT Regulations/ Regulation 18(7) of InvIT
Regulations or any other relevant provisions of the REIT/InvIT Regulations, if such proceeds are not
intended to be invested subsequently |
0.00 |
| 5 |
Less: Finance cost on Borrowings, excluding amortisation of any transaction costs as per
Profit and Loss Account and any shareholder debt / loan from Trust |
1,260.00 |
| 6 |
Less: Debt repayment (to include principal repayments as per scheduled EMI's except if
refinanced through new debt including overdraft facilities and to exclude any debt repayments / debt
refinanced through new debt, in any form or equity raise as well as repayment of any shareholder
debt / loan from Trust) |
0.00 |
| 7 |
Less: Any reserve required to be created under the terms of, or
pursuant to the obligations arising in accordance with: |
|
| a |
Loan agreement entered with banks/ financial institution from whom the Trust or any of its
SPVs/ HoldCos have availed debt |
0.00 |
| b |
Terms and conditions, covenants or any other stipulations applicable to debt securities
issued by the Trust or any of its SPVs/ HoldCos |
0.00 |
| c |
Terms and conditions, covenants or any other stipulations applicable to external
commercial borrowings availed by the Trust or any of its SPVs/ HoldCos |
0.00 |
| d |
Agreement pursuant to which the he SPV/ HoldCo/ Trust operates or owns the real estate/
infrastructure asset, or generates revenue or cashflows from such asset |
0.00 |
| e |
Statutory, judicial, regulatory, or governmental stipulations |
0.00 |
| f |
Agreement entered for PPP projects |
0.00 |
| g |
Agreement entered for non-PPP projects |
0.00 |
|
Total (7) |
0.00 |
| 8 |
Less: any capital expenditure on existing assets owned / leased by the SPV or Holdco, to
the extent not funded by debt / equity or from reserves created in the earlier years |
0.00 |
|
Net Distributable Cash Flow at Trust level |
32,871.30 |
|
Notes: |
|
| Since the XBRL utility does not allow feeding data for Surplus cash available (excluding surplus cash from debt raised), the information is provided here in this note. Surplus cash available (excluding surplus cash from debt raised)- 72.93 Notes: 1. The Board of Directors of the Manager to the Trust, in their meeting held on 04 November 2025, have declared distribution to Unitholders of Rs. 5.25 per unit which aggregates to Rs. 3,360.06 million for the quarter ended 30 September 2025. The distributions of Rs. 5.25 per unit comprises Rs. 1.85 per unit in the form of interest payment on shareholder loan, CCD's and NCD's, Rs. 2.53 per unit in the form of repayment of SPV debt and NCD, Rs. 0.83 per unit in the form of dividend and the balance Rs. 0.04 per unit in the form of interest on fixed deposit. 2. Pursuant to SEBI Master circular no. SEBI/HO/DDHS-PoD-2/P/CIR/2025/99 dated 11 July 2025, Trust has considered distribution of Rs. 1,851.31 million received subsequent to quarter ended 30 September 2025 but before the adoption of the standalone financial results by the Board of Director of the Manager to Trust in the calculation of Net Distributable Cash Flow. 3. SEBI has issued a revised framework for calculation of NDCF vide SEBI Master circular no. SEBI/HO/DDHS-PoD-2/P/CIR/2025/99 dated 11 July 2025 (''Revised NDCF Framework), which is applicable with effect from 11 July 2025. Hence the NDCF for the quarter and half year ended 30 September 2025 has been calculated as per this Revised NDCF Framework. The NDCF presented for the quarter and half year ended 30 September 2024 have been presented as is and no updates have been made based on the new circular. |
Statement of Net Assets at Fair Value (NAV)
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2025 |
| Date of end of reporting period |
30-09-2025 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Standalone |
| Sr. |
Particulars |
Book Value |
Fair Value |
| A |
Total Assets |
16,95,844.70 |
23,11,721.20 |
| B |
Total Liabilities |
77,581.60 |
77,581.60 |
| C |
Net Assets (A - B) |
16,18,263.10 |
22,34,139.60 |
| D |
Less: Non-Controlling Interest |
0.00 |
0.00 |
| E |
Net Assets attributable to unitholders (C-D) |
16,18,263.10 |
22,34,139.60 |
| F |
No. of Units |
640 |
640 |
| G |
NAV per unit (E/F) |
252.85 |
349.08 |
|
Disclosure of notes on net assets at fair value |
Text Block(1) |
Text Block(2) |
| Text Block(1) |
No. of units are in million
|
| Text Block(2) |
No. of units are in million Measurement of fair values: The fair value of investments in SPVs is primarily determined basis the fair value of the underlying investment property (including investment property under development) and book value of other assets and liabilities of the respective SPV’s as at 30 September 2025, 30 September 2024 and 31 March 2025. The fair value of investment properties (including investment property under development) has been determined by independent external registered property valuer, having appropriately recognized professional qualifications and recent experience in the location and category of the properties being valued. Valuation technique The fair value measurement of the investment properties (including investment property under development) has been categorized as a Level 3 fair value based on the inputs to the valuation technique used. The valuers have followed a discounted cash flow method. The discounted cash flow method considers the present value of net cash flows to be generated from the respective properties, taking into account the expected rental growth rate, vacancy period, occupancy rate, average sq. ft. rent and lease incentive costs. The expected net cash flows are discounted using the risk adjusted discount rates. Among other factors, the discount rate estimation considers the quality of a building and its location (prime vs secondary), tenant credit quality, lease terms and investors expected return.
|
Statement of Total Returns at Fair Value
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2025 |
| Date of end of reporting period |
30-09-2025 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Standalone |
|
Particulars |
Amount |
| 1 |
Total Comprehensive Income (As per the Statement of Profit and loss) |
43,020.60 |
|
Add/Less: Other Changes in Fair Value not recognized in Total Comprehensive Income |
| 1 |
Change in Fair Value |
1,14,862.50 |
|
Total Other Changes in Fair Value not recognized in Total Comprehensive Income |
1,14,862.50 |
|
Total Return |
1,57,883.10 |
|
Disclosure of notes on total returns at fair value |
| Disclosure of notes on total returns at fair value |
The changes in fair value for the respective periods presented has been computed based on the changes in fair value of the underlying assets of SPVs (including changes in fair value of equity method investment), which is not recognized in Total Comprehensive Income.
|
Statement of Net Borrowings Ratio
Amount in (Lakhs)
| Sr. |
Particulars |
Amount |
| A |
Borrowings [Refer Notes 1 & 2] |
10,74,277.50 |
| B |
Deferred Payments [Refer Notes 1 & 3] |
0.00 |
| C |
Cash and Cash Equivalents [Refer Notes 1 & 3] |
1,64,734.10 |
| D |
Aggregate Borrowings and Deferred Payments net of Cash and Cash Equivalents (A+B-C) |
9,09,543.40 |
| E |
Value of REIT/InVIT assets [Refer Notes 3 & 4] |
37,14,218.10 |
| F |
Net Borrowings Ratio (D/E) |
0.24 |
|
Disclosure of notes on net borrowings ratio |
|
Statement of Changes in Unitholders Equity
Amount in (Lakhs)
| Particulars |
3 months/ 6 months ended(dd-mm-yyyy) |
Year to date figures for current period ended(dd-mm-yyyy) |
| Date of start of reporting period |
01-07-2025 |
01-04-2025 |
| Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| Whether results are audited or unaudited |
Unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Standalone |
Standalone |
|
|
|
|
| 1 |
Balance at the beginning of the current reporting period |
16,41,929.50 |
16,41,929.50 |
| 2 |
Changes in Unit Capital due to prior period errors |
0.00 |
0.00 |
| 3 |
Restated balance at the beginning of the current reporting period |
16,41,929.50 |
16,41,929.50 |
| 4 |
Changes in Unit Capital due to prior period errors |
97,615.00 |
97,615.00 |
| 5 |
Balance at the end of the current reporting period |
17,39,544.50 |
17,39,544.50 |
|
Disclosure of notes on changes in unit capital |
Textual Information(1) |
Textual Information(2) |
| Textual Information(1) |
* Regrouping has been done in accordance with the SEBI Master circular no. SEBI/HO/DDHS-PoD-2/P/CIR/2025/99 dated 11 July 2025 issued under the REIT Regulations. n** The distributions made by Trust to its Unitholders are based on the Net Distributable Cash Flows (NDCF) of Brookfield India REIT under the REIT Regulations.
|
| Textual Information(2) |
* Regrouping has been done in accordance with the SEBI Master circular no. SEBI/HO/DDHS-PoD-2/P/CIR/2025/99 dated 11 July 2025 issued under the REIT Regulations. n** The distributions made by Trust to its Unitholders are based on the Net Distributable Cash Flows (NDCF) of Brookfield India REIT under the REIT Regulations.
|
Amount in (Lakhs)
| Particulars |
3 months/ 6 months ended (dd-mm-yyyy)
|
| Date of start of reporting period |
01-07-2025 |
| Date of end of reporting period |
30-09-2025 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Standalone |
B(i). Other Equity
|
|
Share application money pending allotment |
Equity component of compound financial instruments |
Reserves and Surplus |
Debt instruments through Other Comprehensive Income |
Equity Instruments through Other Comprehensive Income |
Effective portion of Cash Flow Hedges |
Revaluation Surplus |
Exchange differences on translating the financial statements of a foreign operation |
Other items of Other Comprehensive Income (specify nature) |
Money received against share warrants |
Total |
| Capital Total Reserve |
Securities Premium |
Other Reserves (specify nature) |
Retained Earnings |
| 1 |
Balance at the beginning of the current reporting period |
0.00 |
|
0 |
0 |
0 |
33,283.60 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
33,283.60 |
| 2 |
Changes in accounting policy or prior period errors |
0.00 |
|
0 |
0 |
0 |
0.00 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0.00 |
| 3 |
Restated balance at the beginning of the current reporting period |
0.00 |
|
0 |
0 |
0 |
33,282.60 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
33,282.60 |
| 4 |
Total Comprehensive Income for the current year |
0.00 |
|
0 |
0 |
0 |
24,612.20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
24,612.20 |
| 5 |
Dividends |
0.00 |
|
0 |
0 |
0 |
(15,437.00) |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
(15,437.00) |
| 6 |
Transfer to retained earnings |
0.00 |
|
0 |
0 |
0 |
0.00 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0.00 |
| 7 |
Any other change |
0.00 |
|
0 |
0 |
0 |
0.00 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0.00 |
| 8 |
Balance at the end of the current reporting period |
0.00 |
|
0 |
0 |
0 |
42,458.80 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
42,458.80 |
| 9 |
Details of any other change (If figures reported in No. 7) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Textual Information(1) |
#The distributions made by Trust to its Unitholders are based on the Net Distributable Cash flows (NDCF) of Brookfield India REIT under the REIT Regulations.
|
Amount in (Lakhs)
| Particulars |
"Year to date figures for current period ended
(dd-mm-yyyy)"
|
| Date of start of reporting period |
01-04-2025 |
| Date of end of reporting period |
30-09-2025 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Standalone |
B(ii). Other Equity
|
|
Share application money pending allotment |
Equity component of compound financial instruments |
Reserves and Surplus |
Debt instruments through Other Comprehensive Income |
Equity Instruments through Other Comprehensive Income |
Effective portion of Cash Flow Hedges |
Revaluation Surplus |
Exchange differences on translating the financial statements of a foreign operation |
Other items of Other Comprehensive Income (specify nature) |
Money received against share warrants |
Total |
| Capital Total Reserve |
Securities Premium |
Other Reserves (specify nature) |
Retained Earnings |
| 1 |
Balance at the beginning of the current reporting period |
0.00 |
|
0 |
0 |
0 |
30,372.70 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
30,372.70 |
| 2 |
Changes in accounting policy or prior period errors |
0.00 |
|
0 |
0 |
0 |
0.00 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0.00 |
| 3 |
Restated balance at the beginning of the current reporting period |
0.00 |
|
0 |
0 |
0 |
30,372.70 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
30,372.70 |
| 4 |
Total Comprehensive Income for the current year |
0.00 |
|
0 |
0 |
0 |
43,020.60 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
43,020.60 |
| 5 |
Dividends |
0.00 |
|
0 |
0 |
0 |
(30,934.50) |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
(30,934.50) |
| 6 |
Transfer to retained earnings |
0.00 |
|
0 |
0 |
0 |
0.00 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0.00 |
| 7 |
Any other change |
0.00 |
|
0 |
0 |
0 |
0.00 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0.00 |
| 8 |
Balance at the end of the current reporting period |
0.00 |
|
0 |
0 |
0 |
42,458.80 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
42,458.80 |
| 9 |
Details of any other change (If figures reported in No. 7) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Details of Funds raised through Debt - Consolidated basis
Amount in (Lakhs)
| Sr no. |
Types of Borrowings |
Opening Outstanding |
Raised During the period |
Repaid during the period |
Closing Outstanding |
| 1 |
Borrowings from Domestic - Banks/ Financial Institutions (including term loans) |
9,66,479.30 |
72,970.00 |
69,799.60 |
9,69,649.70 |
| 2 |
Non-Convertible Debentures (NCDs) |
72,520.00 |
20,000.00 |
22,760.00 |
69,760.00 |
| 3 |
Non-Convertible Preference Shares (NCRPs) |
0.00 |
0.00 |
0.00 |
0.00 |
| 4 |
ECBs |
0.00 |
0.00 |
0.00 |
0.00 |
| Whether fund raised through debt consolidated other than above? |
No |
Details of Borrowing / Debt (Raised during the period)
Disclosures of Ratios
Amount in (Lakhs)
| Whether the REITS/INVITS have any outstanding borrowings? |
Yes |
| Sr. No |
Particulars |
Ratio |
Remarks |
| 1 |
Debt equity ratio |
0.55 |
This ratio has been mentioned on Half Yearly Basis. However, Debt Equity Ratio on Quarter Basis is 0.55. These ratios are on REIT consolidated basis excluding join venture as accounted as equity method investee. |
| 2 |
Debt service coverage ratio |
1.42 |
This ratio has been mentioned on Half Yearly Basis. However, Debt Service Coverage Ratio on Quarter Basis is 1.1. These ratios are on REIT consolidated basis excluding join venture as accounted as equity method investee. |
| 3 |
Interest service coverage ratio |
2.21 |
This ratio has been mentioned on Half Yearly Basis. However, Interest Service Coverage Ratio on Quarter Basis is 2.27. These ratios are on REIT consolidated basis excluding join venture as accounted as equity method investee. |
| 4 |
Asset cover available ratio |
2.89 |
This ratio has been mentioned on Half Yearly Basis. HoweverAsset cover available Ratio on Quarter Basis is 2.89 These ratios are on REIT consolidated basis excluding join venture as accounted as equity method investee. |
| 5 |
Total debts to total assets |
0.33 |
Total debts to total assets have been mentioned on Half Yearly Basis. However, Total debts to total assets on Quarter Basis is 0.33 These ratios are on REIT consolidated basis excluding join venture as accounted as equity method investee. |
| 6 |
Current ratio |
1.48 |
|
| 7 |
EBITDA margin (i.e.: Earnings before interest tax depreciation and amortisation margin) |
72.53 |
EBITDA Margin has been mentioned on Half Yearly Basis. However, EBITDA Margin on Quarter Basis is 72.12 EBITDA is not required to give/publish in the financial results hence these two margin are basis the calculation as below: EBITDA Margin- EBITDA (before share of Joint venture)/Total Income These ratios are on REIT consolidated basis excluding join venture as accounted as equity method investee. |
| 8 |
Net profit margin percent |
2090.00 |
Net profit Margin Percent has been mentioned on Half Yearly Basis. However, Net profit Margin Percent on Quarter Basis is 21.53 These ratios are on REIT consolidated basis excluding join venture as accounted as equity method investee. |
| 9 |
Net operating income margin |
76.81 |
Net opreating income margin has been mentioned on Half Yearly Basis. However, Net opreating income Margin on Quarter Basis is 75.96 Net opreating income margin is not required to give/publish in the financial results hence these two margin are basis the calculation as below: NOI Margin- NOI/Revenue from Operations These ratios are on REIT consolidated basis excluding join venture as accounted as equity method investee. |
| 10 |
Distribution per unit (In Rs.) |
1050.00 |
Distribution per unit (In Rs.) has been mentioned on Half Yearly Basis. However, Distribution per unit (In Rs.) on Quarter Basis is 5.25 These ratios are on REIT consolidated basis excluding join venture as accounted as equity method investee. |
| 11 |
Net worth i.e.: Unitholders funds |
166307320000 |
Net Worth i.e. Unitholders funds in (Millions) has been mentioned on Half Yearly Basis. However, Net Worth i.e. Unitholders funds in (Millions) on Quarter Basis is 166307.32 These ratios are on REIT consolidated basis excluding join venture as accounted as equity method investee. |
Details of Capital raised during the period
Amount in (Lakhs)
Text Block
|
| Details Of Capital Raised During The Period Explanatory |
|
Details of Assets acquired during the reporting period
Amount in (Lakhs)
Text Block
|
| Details Of Assets Acquired During The Reporting Period Explanatory
|
|
Details of Assets disposed off during the reporting period
Amount in (Lakhs)
Text Block
|
| Details Of Assets DisposedOff During The Reporting Period
Explanatory
|
|
Details of Distributions made during each quarter of the Financial Year
|
| A |
Date of start of reporting period |
01-07-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
| B |
Details of Distribution made during the period, if applicable: (Yes/No) |
Yes |
| Sr. |
Particulars |
|
| 1 |
Record Date |
08-11-2025 |
| 2 |
Date of Board Meeting in which the distribution declared |
04-11-2025 |
| 3 |
Total amount of distribution declared |
Total amount (in Rs. Lakhs) |
Total Amount Per Unit (in Rs.) |
| 4 |
Out of the total amount of distribution declared, the amount in the form of interest,
less taxes, if any |
11,840.20 |
1.85 |
| 5 |
Out of the total amount of distribution declared, the amount in the form of dividend |
5,312.10 |
0.83 |
| 6 |
Out of the total amount of distribution declared, including amount in the form of
amortization of SPV level debt |
16,192.30 |
2.53 |
| 7 |
Out of the total amount of distribution declared, the amount in form of other income
|
256.00 |
0.04 |
| 8 |
Due date of the payment of distribution |
14-11-2025 |
| 9 |
Date by which payment of distribution is completed |
14-11-2025 |
Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos
Amount in (Lakhs)
| 1 |
Date of start of reporting period |
01-07-2025 |
| 2 |
Date of end of reporting period |
30-09-2025 |
| A |
For HoldCos and Directly held SPVs |
Amount |
|
Name of Holdcos/SVPs |
Candor Kolkata One Hi-Tech Structures Private Limited |
|
Category |
SPVs |
| A |
Shareholders Funds |
|
| 1 |
Capital |
|
| (1) |
held by InvITs / REITs directly or indirectly |
9.80 |
| (2) |
held by Other shareholders |
0.00 |
|
Name of other shareholder |
% of Holiding |
|
| 1 |
Reco Cerium Private Limited |
50.00 |
|
| 2 |
Reco Europium Private Limited |
50.00 |
|
| 3 |
Metallica Holdings (DIFC) Limited |
50.00 |
|
|
Total Capital |
9.80 |
| 2 |
Other Equity |
0.00 |
| 3 |
Reserve & Surplus |
(2,05,183.40) |
| 4 |
Instruments entirely equity in nature |
0.00 |
|
Total Shareholders Funds |
(2,05,173.60) |
| B |
Borrowings |
|
| 1 |
Long Term Borrowings |
|
2,47,683.40 |
| 2 |
Current Maturities of Long Term Borrowings |
1,336.30 |
| 3 |
Short term borrowings |
0.00 |
| 4 |
Deferred Payment Liability |
0.00 |
| 5 |
Interest Accrued and due |
0.00 |
| 6 |
Interest Accrued but not due |
4,295.50 |
| 7 |
Loans from REITs / InvITs or any other inter SPV Borrowings |
1,08,183.30 |
|
Total Net Debt |
3,61,498.50 |
| C |
Total Capitalisation |
1,56,324.90 |
| Disclosure of notes for HoldCos and Directly held SPVs |
Notes : |
Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos
Amount in (Lakhs)
| 1 |
Date of start of reporting period |
01-07-2025 |
| 2 |
Date of end of reporting period |
30-09-2025 |
| A |
For HoldCos and Directly held SPVs |
Amount |
|
Name of Holdcos/SVPs |
Festus Properties Private Limited |
|
Category |
SPVs |
| A |
Shareholders Funds |
|
| 1 |
Capital |
|
| (1) |
held by InvITs / REITs directly or indirectly |
4,646.40 |
| (2) |
held by Other shareholders |
0.00 |
|
Name of other shareholder |
% of Holiding |
|
| 1 |
Reco Cerium Private Limited |
50.00 |
|
| 2 |
Reco Europium Private Limited |
50.00 |
|
| 3 |
Metallica Holdings (DIFC) Limited |
50.00 |
|
|
Total Capital |
4,646.40 |
| 2 |
Other Equity |
0.00 |
| 3 |
Reserve & Surplus |
3,182.50 |
| 4 |
Instruments entirely equity in nature |
0.00 |
|
Total Shareholders Funds |
7,828.90 |
| B |
Borrowings |
|
| 1 |
Long Term Borrowings |
|
0.00 |
| 2 |
Current Maturities of Long Term Borrowings |
0.00 |
| 3 |
Short term borrowings |
0.00 |
| 4 |
Deferred Payment Liability |
0.00 |
| 5 |
Interest Accrued and due |
0.00 |
| 6 |
Interest Accrued but not due |
5,575.10 |
| 7 |
Loans from REITs / InvITs or any other inter SPV Borrowings |
1,27,987.70 |
|
Total Net Debt |
1,33,562.80 |
| C |
Total Capitalisation |
1,41,391.70 |
| Disclosure of notes for HoldCos and Directly held SPVs |
Notes : |
Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos
Amount in (Lakhs)
| 1 |
Date of start of reporting period |
01-07-2025 |
| 2 |
Date of end of reporting period |
30-09-2025 |
| A |
For HoldCos and Directly held SPVs |
Amount |
|
Name of Holdcos/SVPs |
Shantiniketan Properties Private Limited |
|
Category |
SPVs |
| A |
Shareholders Funds |
|
| 1 |
Capital |
|
| (1) |
held by InvITs / REITs directly or indirectly |
11,509.20 |
| (2) |
held by Other shareholders |
0.00 |
|
Name of other shareholder |
% of Holiding |
|
| 1 |
Reco Cerium Private Limited |
50.00 |
|
| 2 |
Reco Europium Private Limited |
50.00 |
|
| 3 |
Metallica Holdings (DIFC) Limited |
50.00 |
|
|
Total Capital |
11,509.20 |
| 2 |
Other Equity |
0.00 |
| 3 |
Reserve & Surplus |
4,366.60 |
| 4 |
Instruments entirely equity in nature |
0.00 |
|
Total Shareholders Funds |
15,875.80 |
| B |
Borrowings |
|
| 1 |
Long Term Borrowings |
|
37,059.70 |
| 2 |
Current Maturities of Long Term Borrowings |
0.00 |
| 3 |
Short term borrowings |
0.00 |
| 4 |
Deferred Payment Liability |
0.00 |
| 5 |
Interest Accrued and due |
0.00 |
| 6 |
Interest Accrued but not due |
211.90 |
| 7 |
Loans from REITs / InvITs or any other inter SPV Borrowings |
13,383.80 |
|
Total Net Debt |
50,655.40 |
| C |
Total Capitalisation |
66,531.20 |
| Disclosure of notes for HoldCos and Directly held SPVs |
Notes : |
Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos
Amount in (Lakhs)
| 1 |
Date of start of reporting period |
01-07-2025 |
| 2 |
Date of end of reporting period |
30-09-2025 |
| A |
For HoldCos and Directly held SPVs |
Amount |
|
Name of Holdcos/SVPs |
Seaview Developers Private Limit |
|
Category |
SPVs |
| A |
Shareholders Funds |
|
| 1 |
Capital |
|
| (1) |
held by InvITs / REITs directly or indirectly |
2.00 |
| (2) |
held by Other shareholders |
0.00 |
|
Name of other shareholder |
% of Holiding |
|
| 1 |
Reco Cerium Private Limited |
50.00 |
|
| 2 |
Reco Europium Private Limited |
50.00 |
|
| 3 |
Metallica Holdings (DIFC) Limited |
50.00 |
|
|
Total Capital |
2.00 |
| 2 |
Other Equity |
0.00 |
| 3 |
Reserve & Surplus |
(29,420.70) |
| 4 |
Instruments entirely equity in nature |
2,209.20 |
|
Total Shareholders Funds |
(27,209.50) |
| B |
Borrowings |
|
| 1 |
Long Term Borrowings |
|
0.00 |
| 2 |
Current Maturities of Long Term Borrowings |
0.00 |
| 3 |
Short term borrowings |
0.00 |
| 4 |
Deferred Payment Liability |
0.00 |
| 5 |
Interest Accrued and due |
0.00 |
| 6 |
Interest Accrued but not due |
8,435.60 |
| 7 |
Loans from REITs / InvITs or any other inter SPV Borrowings |
1,76,841.20 |
|
Total Net Debt |
1,85,276.80 |
| C |
Total Capitalisation |
1,58,067.30 |
| Disclosure of notes for HoldCos and Directly held SPVs |
Notes : |
Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos
Amount in (Lakhs)
| 1 |
Date of start of reporting period |
01-07-2025 |
| 2 |
Date of end of reporting period |
30-09-2025 |
| A |
For HoldCos and Directly held SPVs |
Amount |
|
Name of Holdcos/SVPs |
Candor Gurgaon One Realty Projects Private Limited |
|
Category |
SPVs |
| A |
Shareholders Funds |
|
| 1 |
Capital |
|
| (1) |
held by InvITs / REITs directly or indirectly |
0.50 |
| (2) |
held by Other shareholders |
0.50 |
|
Name of other shareholder |
% of Holiding |
|
| 1 |
Reco Cerium Private Limited |
50.00 |
|
| 2 |
Reco Europium Private Limited |
50.00 |
|
| 3 |
Metallica Holdings (DIFC) Limited |
50.00 |
|
|
Total Capital |
1.00 |
| 2 |
Other Equity |
0.00 |
| 3 |
Reserve & Surplus |
(1,02,691.00) |
| 4 |
Instruments entirely equity in nature |
3,760.50 |
|
Total Shareholders Funds |
(98,929.50) |
| B |
Borrowings |
|
| 1 |
Long Term Borrowings |
|
2,34,425.40 |
| 2 |
Current Maturities of Long Term Borrowings |
0.00 |
| 3 |
Short term borrowings |
0.00 |
| 4 |
Deferred Payment Liability |
0.00 |
| 5 |
Interest Accrued and due |
0.00 |
| 6 |
Interest Accrued but not due |
2,550.50 |
| 7 |
Loans from REITs / InvITs or any other inter SPV Borrowings |
47,165.00 |
|
Total Net Debt |
2,84,140.90 |
| C |
Total Capitalisation |
1,85,211.40 |
| Disclosure of notes for HoldCos and Directly held SPVs |
Notes : |
Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos
Amount in (Lakhs)
| 1 |
Date of start of reporting period |
01-07-2025 |
| 2 |
Date of end of reporting period |
30-09-2025 |
| A |
For HoldCos and Directly held SPVs |
Amount |
|
Name of Holdcos/SVPs |
Kairos Properties Private Limited |
|
Category |
SPVs |
| A |
Shareholders Funds |
|
| 1 |
Capital |
|
| (1) |
held by InvITs / REITs directly or indirectly |
488.00 |
| (2) |
held by Other shareholders |
488.00 |
|
Name of other shareholder |
% of Holiding |
|
| 1 |
Reco Cerium Private Limited |
50.00 |
|
| 2 |
Reco Europium Private Limited |
50.00 |
|
| 3 |
Metallica Holdings (DIFC) Limited |
50.00 |
|
|
Total Capital |
976.00 |
| 2 |
Other Equity |
0.00 |
| 3 |
Reserve & Surplus |
(49,358.10) |
| 4 |
Instruments entirely equity in nature |
0.00 |
|
Total Shareholders Funds |
(48,382.10) |
| B |
Borrowings |
|
| 1 |
Long Term Borrowings |
|
2,78,930.00 |
| 2 |
Current Maturities of Long Term Borrowings |
8.00 |
| 3 |
Short term borrowings |
0.00 |
| 4 |
Deferred Payment Liability |
0.00 |
| 5 |
Interest Accrued and due |
0.00 |
| 6 |
Interest Accrued but not due |
1,140.80 |
| 7 |
Loans from REITs / InvITs or any other inter SPV Borrowings |
22,595.00 |
|
Total Net Debt |
3,02,673.80 |
| C |
Total Capitalisation |
2,54,291.70 |
| Disclosure of notes for HoldCos and Directly held SPVs |
Notes : |
Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos
Amount in (Lakhs)
| 1 |
Date of start of reporting period |
01-07-2025 |
| 2 |
Date of end of reporting period |
30-09-2025 |
| A |
For HoldCos and Directly held SPVs |
Amount |
|
Name of Holdcos/SVPs |
Rostrum Realty Private Limited |
|
Category |
Holdcos |
| A |
Shareholders Funds |
|
| 1 |
Capital |
|
| (1) |
held by InvITs / REITs directly or indirectly |
3,285.00 |
| (2) |
held by Other shareholders |
3,285.00 |
|
Name of other shareholder |
% of Holiding |
|
| 1 |
Reco Cerium Private Limited |
50.00 |
|
| 2 |
Reco Europium Private Limited |
50.00 |
|
| 3 |
Metallica Holdings (DIFC) Limited |
50.00 |
|
|
Total Capital |
6,570.00 |
| 2 |
Other Equity |
0.00 |
| 3 |
Reserve & Surplus |
(1,73,249.00) |
| 4 |
Instruments entirely equity in nature |
0.00 |
|
Total Shareholders Funds |
(1,66,679.00) |
| B |
Borrowings |
|
| 1 |
Long Term Borrowings |
|
3,31,307.00 |
| 2 |
Current Maturities of Long Term Borrowings |
590.00 |
| 3 |
Short term borrowings |
0.00 |
| 4 |
Deferred Payment Liability |
0.00 |
| 5 |
Interest Accrued and due |
0.00 |
| 6 |
Interest Accrued but not due |
68.00 |
| 7 |
Loans from REITs / InvITs or any other inter SPV Borrowings |
0.00 |
|
Total Net Debt |
3,31,965.00 |
| C |
Total Capitalisation |
1,65,286.00 |
| Disclosure of notes for HoldCos and Directly held SPVs |
Notes : |
(B)For SVPs held through HoldCos
Amount in (Lakhs)
| 1 |
Date of start of reporting period |
01-07-2025 |
| 2 |
Date of end of reporting period |
30-09-2025 |
| A |
For HoldCos and Directly held SPVs |
Amount |
|
Name of Holdcos |
Rostrum Realty Private Limited |
|
Name of SVPs |
Arnon Builders & Developers Private Limited |
| A |
Shareholders Funds |
|
| 1 |
Capital |
|
| (1) |
held by InvITs / REITs directly or indirectly |
3.00 |
| (2) |
held by Other shareholders |
3.00 |
|
Name of other shareholder |
% of Holiding |
|
| 1 |
Metallica Holdings (DIFC) Limited |
50.00 |
|
|
Total Capital |
6.00 |
| 2 |
Other Equity |
0.00 |
| 3 |
Reserve & Surplus |
(20,848.00) |
| 4 |
Instruments entirely equity in nature |
0.00 |
|
Total Shareholders Funds |
(20,842.00) |
| B |
Borrowings |
|
| 1 |
Long Term Borrowings |
|
59,087.00 |
| 2 |
Current Maturities of Long Term Borrowings |
112.00 |
| 3 |
Short term borrowings |
0.00 |
| 4 |
Deferred Payment Liability |
0.00 |
| 5 |
Interest Accrued and due |
201.00 |
| 6 |
Interest Accrued but not due |
12.00 |
| 7 |
Loans from REITs / InvITs or any other inter SPV Borrowings |
8,110.00 |
|
Total Net Debt |
67,522.00 |
| C |
Total Capitalisation |
46,680.00 |
| Disclosure of notes for SVPs held through HoldCos |
Notes : |
(B)For SVPs held through HoldCos
Amount in (Lakhs)
| 1 |
Date of start of reporting period |
01-07-2025 |
| 2 |
Date of end of reporting period |
30-09-2025 |
| A |
For HoldCos and Directly held SPVs |
Amount |
|
Name of Holdcos |
Rostrum Realty Private Limited |
|
Name of SVPs |
Aspen Buildtech Private Limited |
| A |
Shareholders Funds |
|
| 1 |
Capital |
|
| (1) |
held by InvITs / REITs directly or indirectly |
3.00 |
| (2) |
held by Other shareholders |
3.00 |
|
Name of other shareholder |
% of Holiding |
|
| 1 |
Metallica Holdings (DIFC) Limited |
50.00 |
|
|
Total Capital |
6.00 |
| 2 |
Other Equity |
0.00 |
| 3 |
Reserve & Surplus |
(24,864.00) |
| 4 |
Instruments entirely equity in nature |
0.00 |
|
Total Shareholders Funds |
(24,858.00) |
| B |
Borrowings |
|
| 1 |
Long Term Borrowings |
|
63,043.00 |
| 2 |
Current Maturities of Long Term Borrowings |
98.00 |
| 3 |
Short term borrowings |
0.00 |
| 4 |
Deferred Payment Liability |
0.00 |
| 5 |
Interest Accrued and due |
85.00 |
| 6 |
Interest Accrued but not due |
13.00 |
| 7 |
Loans from REITs / InvITs or any other inter SPV Borrowings |
2,847.00 |
|
Total Net Debt |
66,086.00 |
| C |
Total Capitalisation |
41,228.00 |
| Disclosure of notes for SVPs held through HoldCos |
Notes : |
(B)For SVPs held through HoldCos
Amount in (Lakhs)
| 1 |
Date of start of reporting period |
01-07-2025 |
| 2 |
Date of end of reporting period |
30-09-2025 |
| A |
For HoldCos and Directly held SPVs |
Amount |
|
Name of Holdcos |
Rostrum Realty Private Limited |
|
Name of SVPs |
Oak Infrastructure Developers Private Limited |
| A |
Shareholders Funds |
|
| 1 |
Capital |
|
| (1) |
held by InvITs / REITs directly or indirectly |
3.00 |
| (2) |
held by Other shareholders |
3.00 |
|
Name of other shareholder |
% of Holiding |
|
| 1 |
Metallica Holdings (DIFC) Limited |
50.00 |
|
|
Total Capital |
6.00 |
| 2 |
Other Equity |
0.00 |
| 3 |
Reserve & Surplus |
(20,754.00) |
| 4 |
Instruments entirely equity in nature |
0.00 |
|
Total Shareholders Funds |
(20,748.00) |
| B |
Borrowings |
|
| 1 |
Long Term Borrowings |
|
54,729.00 |
| 2 |
Current Maturities of Long Term Borrowings |
85.00 |
| 3 |
Short term borrowings |
0.00 |
| 4 |
Deferred Payment Liability |
0.00 |
| 5 |
Interest Accrued and due |
256.00 |
| 6 |
Interest Accrued but not due |
11.00 |
| 7 |
Loans from REITs / InvITs or any other inter SPV Borrowings |
9,289.00 |
|
Total Net Debt |
64,370.00 |
| C |
Total Capitalisation |
43,622.00 |
| Disclosure of notes for SVPs held through HoldCos |
Notes : |