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	Consolidated
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 alied 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	Consolidated	Consolidated
1	Income
(a)	Revenue from operations	67,062.90	1,31,224.70
(b)	Other income
1	Other Income	2,309.50	3,529.80
	Total other income	2,309.50	3,529.80
	Total income	69,372.40	1,34,754.50
2	Expenses
(a)	Cost of materials consumed	232.00	483.20
(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	707.00	1,442.70
(e)	Finance costs	20,222.20	40,697.00
(f)	Depreciation, depletion and amortisation expense	10,691.40	21,167.80
(g)	Other Expenses
1	Other Expenses	18,010.00	34,340.00
2	Investment Management Fees	390.00	750.00
	Total other expenses	18,400.00	35,090.00
	Total expenses	50,252.60	98,880.70
3	Total profit/(loss) before exceptional items and tax	19,119.80	35,873.80
4	Exceptional items	0.00	0.00
5	Total profit/(loss) before tax	19,119.80	35,873.80
6	Tax expense
7	Current tax	1,259.00	2,056.90
8	Deferred tax	1,710.50	2,956.20
9	Total tax expenses	2,969.50	5,013.10
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	16,150.30	30,860.70
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	(1,212.20)	(2,692.40)
16	Total profit (loss) for period	14,938.10	28,168.30
17	Other comprehensive income net of taxes	8.10	16.30
18	Total Comprehensive Income for the period	14,946.20	28,184.60
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	13,946.30	26,402.20
	Total profit or loss, attributable to non-controlling interests	991.80	1,766.10
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	13,954.40	26,418.50
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	991.80	1,766.10
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	2.26	4.31
	Diluted earnings (loss) per unit from continuing operations	2.26	4.31
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	2.26	4.31
	Diluted earnings (loss) per unit from continuing and discontinued operations	2.26	4.31
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 21- Paid up unit capital - please note that we have mentioned unit capital after netting of with repayment of capital as thier is no method/line item to adjust the repayment of capital with Unit Capital separately. For row number 52- Total other expenses are 1840.17 however, due to error in validating the sheet we have mentioned 1840.00 Therefore the difference of -0.17 has been net off in other income, to arrive at profit before tax numbers as mentioned in the financail statements submitted with stock exchange(s).

Textual Information(1)

For row number 21- Paid up unit capital - please note that we have mentioned unit capital after netting of with repayment of capital as thier is no method/line item to adjust the repayment of capital with Unit Capital separately. For row number 52- Total other expenses are 1840.17 however, due to error in validating the sheet we have mentioned 1840.00 Therefore the difference of -0.17 has been net off in other income, to arrive at profit before tax numbers as mentioned in the financail statements submitted with stock exchange(s).

Disclosure of notes on financial results

Textual Information(2)	For row number 21- Paid up unit capital - please note that we have mentioned unit capital after netting of with repayment of capital as thier is no method/line item to adjust the repayment of capital with Unit Capital separately. For row number 52- Total other expenses are 3509.32 however, due to error in validating the sheet we have mentioned 3509. Therefore the difference of -0.32 has been net off in other income, to arrive at profit before tax numbers as mentioned in the financail statements submitted with stock exchange(s).

Textual Information(2)

For row number 21- Paid up unit capital - please note that we have mentioned unit capital after netting of with repayment of capital as thier is no method/line item to adjust the repayment of capital with Unit Capital separately. For row number 52- Total other expenses are 3509.32 however, due to error in validating the sheet we have mentioned 3509. Therefore the difference of -0.32 has been net off in other income, to arrive at profit before tax numbers as mentioned in the financail statements submitted with stock exchange(s).

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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	8,039.10
	Capital work-in-progress	22,915.70
	Investment property	23,45,877.00
	Goodwill	0.00
	Other intangible assets	23.30
	Intangible assets under development	0.00
	Biological assets other than bearer plants	0.00
	Investments accounted for using equity method	98,000.10
	Non-current financial assets
	Non-current investments	0.00
	Trade receivables, non-current	0.00
	Loans, non-current	0.00
	Other non-current financial assets	11,404.10
	Total non-current financial assets	11,404.10
	Deferred tax assets (net)	36,131.00
	Other non-current assets	32,503.00
	Total non-current assets	25,54,893.30
2	Current assets
	Inventories	0.00
	Current financial asset
	Current investments	0.00
	Trade receivables, current	9,655.30
	Cash and cash equivalents	1,54,799.80
	Bank balance other than cash and cash equivalents	7,359.50
	Loans, current	0.00
	Other current financial assets	875.70
	Total current financial assets	1,72,690.30
	Current tax assets (net)	0.00
	Other current assets	11,997.30
	Total current assets	1,84,687.60
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	27,39,580.90
	Unit Capital and liabilities
1	Unit Capital
	Unit Capital attributable to owners of parent
	Unit capital	15,75,804.30
	Other equity	(1,12,566.70)
	Total equity attributable to owners of parent	14,63,237.60
	Non controlling interest	1,99,835.60
	Total Unit Capital	14,63,237.60
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	8,88,954.00
	Lease liabilities, non-current	2,545.70
	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	45,837.70
	Total non-current financial liabilities	9,37,337.40
	Provisions, non-current	211.10
	Deferred tax liabilities (net)	0.00
	Deferred government grants, Non-current	0.00
	Other non-current liabilities	14,074.90
	Total non-current liabilities	9,51,623.40
	Current liabilities
	Current financial liabilities
	Borrowings, current	19,340.70
	Lease liabilities, current	311.00
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	2,526.10
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	15,719.00
	Total Trade payable	18,245.10
	Other current financial liabilities	75,507.10
	Total current financial liabilities	1,13,403.90
	Other current liabilities	10,245.20
	Provisions, current	37.00
	Current tax liabilities (Net)	1,198.20
	Deferred government grants, Current	0.00
	Total current liabilities	1,24,884.30
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	10,76,507.70
	Total equity and Liabilities	27,39,580.90
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block

Textual Information(1)	For row no 53 Unit capital - please note that we have mentioned unit capital after netting of with repayment of capital as thier is no method/line item to adjust the repayment of capital with Unit Capital separately.

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		Consolidated	Consolidated
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)

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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Other comprehensive income	1180000	2240000
	Total Amount of items that will not be reclassified to profit and loss	11.80	22.40
2	Income tax relating to items that will not be reclassified to profit or loss	3.70	6.10
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	8.10	16.30
	Disclosure of notes on other comprehensive income	Text Block(1)	Text Block(2)

Text Block(1)

Amount of item No. 1 that will not be reclassified to profit and loss includes Share of other comprehensive income of joint venture accounted for using the equity method i.e. 0.10 which is shown separately in financial results.

Text Block(2)

Amount of item No. 1 that will not be reclassified to profit and loss includes Share of other comprehensive income of joint venture accounted for using the equity method i.e. -0.12 which is shown separately in financial results.

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		Consolidated
Part I
1	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax		35,873.80
2	Adjustments for reconcile profit (loss)
	Adjustments for finance costs		40,697.00
	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		(2,659.80)
	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		(908.20)
	Adjustments for other bank balances		0.00
	Adjustments for increase (decrease) in trade payables, current		0.00
	Adjustments for increase (decrease) in trade payables, non-current		0.00
	Adjustments for increase (decrease) in other current liabilities		(1,292.80)
	Adjustments for increase (decrease) in other non-current liabilities		0.00
	Adjustments for depreciation and amortisation expense		21,167.80
	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		11,213.50
	Adjustments for other financial liabilities, non-current		0.00
	Adjustments for unrealised foreign exchange losses gains		0.00
	Adjustments for dividend income		0.00
	Adjustments for interest income		1,801.70
	Adjustments for share-based payments		0.00
	Adjustments for fair value losses (gains)		(36.00)
	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		(2,689.90)
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships		0.00
	Total adjustments for reconcile profit (loss)		63,689.90
	Net cash flows from (used in) operations		99,563.70
	Dividends received		0.00
	Interest paid		0.00
	Interest received		0.00
	Income taxes paid (refund)		2,574.60
	Other inflows (outflows) of cash		0.00
	Net cash flows from (used in) operating activities		96,989.10
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		79.00
	Proceeds from sales of investment property		0.00
	Purchase of investment property		9,819.50
	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		0.00
	Cash receipts from repayment of advances and loans made to other parties		0.00
	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		6,504.00
	Interest received		1,366.00
	Income taxes paid (refund)		0.00
	Other inflows (outflows) of cash		2,626.60
	Net cash flows from (used in) investing activities	598.10
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		20,000.00
	Proceeds from borrowings		1,08,070.00
	Repayments of borrowings		1,25,021.50
	Payments of lease liabilities		341.80
	Dividends paid		0.00
	Interest paid		38,993.40
	Income taxes paid (refund)		0.00
	Other inflows (outflows) of cash		(63,965.60)
	Net cash flows from (used in) financing activities		(252.30)
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes		97,334.90
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		97,334.90
	Cash and cash equivalents cash flow statement at beginning of period		57,464.90
	Cash and cash equivalents cash flow statement at end of period		1,54,799.80

Other inflows (outflows) of cash(operating activities)

Allowance for expected credit loss- 11.27 Deferred income amortization- (282.88) Credit impaired- 0 Restricted stock units- 2.62 Note: For Adjustments for reconcile profit (loss), current and non- current (including trade payable and trade receivable) are classified to adjustment for respective current assets/liability as separete bifurcation between current and noncurrent are not available in publised financial results.

Other inflows (outflows) of cash(Investing Activities)

Deposits with bank matured- 784.79 Deposits with bank made- (610.21) Advacnce received from third parties towards construction of investment propoerty under Joint Development Agreement- 80.00 Purchase of mutual funds- 1837.40 Redemption of mutual funds- 1845.48

Other inflows (outflows) of cash (Financing Activities)

Expense incurred towards Institutional placement- (12.75) Expense incurred towards preferential allotment- (1.99) Distribution to unitholders- (6381.82) Adjustment to Reconcile- (0.01)

Disclosure of notes on cash flow statement, indirect

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. Notes: 1. For Row No. 43, as there is no separate line item it include the following item mentioned below: Gain on investment in mutual funds- (8.05) Loss/(Gain) on derivative relating to share conversion feature in 14% compulsorily convertible debentures at fair value through profit or loss - 4.45 2 . For Row No. 47, it includes the following amount metioned below, as there is no separate line item:- Allowance for expected credit loss- 11.27 Deferred income amortization- (282.88) Credit impaired- 0 Restricted stock units- 2.62 3. For Adjustments for reconcile profit (loss), current and non- current (including trade payable and trade receivable) are classified to adjustment for respective current assets/liability as separete bifurcation between current and noncurrent are not available in publised financial results. 4.For Row No. 99, it includes the following amount metioned below, as there is no separate line item:- Proceeds from Term loan from banks/financial institutions- 4827 Proceeds from short term borrowings- 5980 4. For Row No. 100 -it includes the following amount metioned below, as there is no separate line item:- Repayment of non-convertible debentures- (2540) Repayment of short term borrowings - (5980) Repayment of Term loan from banks/financial institutions- (3982.15)

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 EMIï¿½s 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 acquistion - 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 EMIï¿½s 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 Note No. 2- Since the XBRL utility does not allow entry of data relating to surplus available on acquisition, the same has been disclosed through a note below. Surplus available on acquisition- 0

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 EMIï¿½s 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 EMIï¿½s 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 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 acquistion - 0

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 EMIï¿½s 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 EMIï¿½s 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 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 acqusition - 0

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 EMIï¿½s 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 EMIï¿½s 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 EMIï¿½s 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 . 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 EMIï¿½s 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 EMIï¿½s 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 EMIï¿½s 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 / Investment entities which represent distributions of NDCF computed as per relevant framework	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		Consolidated
Sr.	Particulars	Book Value	Fair Value
A	Total Assets	27,39,580.00	36,46,090.00
B	Total Liabilities	10,76,510.00	10,73,650.00
C	Net Assets (A - B)	16,63,070.00	25,72,440.00
D	Less: Non-Controlling Interest	1,99,840.00	3,38,300.00
E	Net Assets attributable to unitholders (C-D)	14,63,230.00	22,34,140.00
F	No. of Units	640	640
G	NAV per unit (E/F)	228.63	349.08
	Disclosure of notes on net assets at fair value	Text Block(1)	Text Block(2)

Text Block(1)

Note:- Figures are rounded off to the nearest numbers.

Text Block(2)

Note:- Figures are rounded off to the nearest numbers. *Since the cash outflows towards lease liabilities have been considered while calculating fair value of investment property (including investment property under development), hence carrying amount of lease liabilities as on 30 September 2025 and 31 March 2025 of Rs. 285.66 million and Rs. 247.63 million respectively, have not been considered in total liabilities. This is to comply with the Master Circular for Real Estate Investment Trust dated 11 July 2025. ** Since the property management companies namely CIOP and MIOP are wholly owned by REIT, while calculating non-controlling interest, fair value pertaining to property management fees which is included in fair value of investment properties and investment properties under development of Kairos and Candor Gurgaon 1 respectively, has been excluded as at 30 September 2025 and 31 March 2025. # Fair value of Investment property and Investment property under development include impact of lease rent equalization, therefore carrying amount of lease rent equalization has been reduced from other assets to arrive at Assets as per note A above. Consequently, while calculating non-controlling interest as per note D above, carrying value of lease rent equalization as at 30 September 2025 amounting to Rs. 326.39 million ( Rs. 276.14 million as at 31 March 2025) pertaining to the relevant properties has also been adjusted. Measurement of fair values The fair value of investment properties (including investment property under development) has been determined by independent external registered property valuers, 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. For fair valuation of financial assets refer note 34.

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		Consolidated
	Particulars	Amount
1	Total Comprehensive Income (As per the Statement of Profit and loss)	28,184.60
	Add/Less: Other Changes in Fair Value not recognized in Total Comprehensive Income
1	Investment Property	1,34,780.80
2	Equity method investment	28,056.10
	Total Other Changes in Fair Value not recognized in Total Comprehensive Income	1,62,836.90
	Total Return	1,91,021.50
	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. # Pursuant to acquisition of MIOP on 07 January 2025, which is accounted for as per Appendix C of the Ind AS 103, comparable numbers for the half year ended 30 September 2024 has been restated in the financial statements (refer note 44), however the same have not been considered here and hence the total comprehensive income considered for the half year ended 30 September 2024 is same as was reported in these respective periods. *This does not include difference between carrying value and fair value of borrowings pursuant to liabilities being reflected at carrying values in the statement of Net assets at fair value. This change does not impact the Total Return attributable to unit holders of Brookfield India REIT.

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		Consolidated	Consolidated

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	16,41,922.50	16,41,922.50
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 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)

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

Consolidated

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	Net distribution to sponsor group entity in relation to income support guarantee@@	Non-Controlling Interest	Total
		Share application money pending allotment	Equity component of compound financial instruments	Capital Total Reserve	Securities Premium	Other Reserves (specify nature)	Retained Earnings	Debt instruments through Other Comprehensive Income	Equity Instruments through Other Comprehensive Income	Effective portion of Cash Flow Hedges	Revaluation Surplus			Money received against share warrants		Non-Controlling Interest	Total
1	Balance at the beginning of the current reporting period	0.00		0	0	-53870000	(99,726.70)	0	0	0	0	0	0	0	(10,783.30)	1,98,843.80	87,795.10
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	0.00	0.00
3	Restated balance at the beginning of the current reporting period	0.00		0	0	-53870000	(99,726.70)	0	0	0	0	0	0	0	(10,783.30)	1,98,843.80	87,795.10
4	Total Comprehensive Income for the current year	0.00		0	0	0	13,954.40	0	0	0	0	0	0	0	0.00	991.80	14,946.20
5	Dividends	0.00		0	0	0	(15,436.90)	0	0	0	0	0	0	0	0.00	0.00	(15,436.90)
6	Transfer to retained earnings	0.00		0	0	0	0.00	0	0	0	0	0	0	0	0.00	0.00	0.00
7	Any other change	0.00		0	0	0	14.10	0	0	0	0	0	0	0	0.00	0.00	14.10
8	Balance at the end of the current reporting period	0.00		0	0	-53870000	(1,01,244.60)	0	0	0	0	0	0	0	(10,783.30)	1,99,835.60	87,269.00
9	Details of any other change (If figures reported in No. 7)						Add: Restricted stock units 1.41 million

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

Consolidated

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	Net distribution to sponsor group entity in relation to income support guarantee	Non-Controlling Interest	Total
		Share application money pending allotment	Equity component of compound financial instruments	Capital Total Reserve	Securities Premium	Other Reserves (specify nature)	Retained Earnings	Debt instruments through Other Comprehensive Income	Equity Instruments through Other Comprehensive Income	Effective portion of Cash Flow Hedges	Revaluation Surplus			Money received against share warrants		Non-Controlling Interest	Total
1	Balance at the beginning of the current reporting period	0.00		0	0	-53870000	(96,754.70)	0	0	0	0	0	0	0	(10,783.30)	1,98,069.50	89,992.80
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	0.00	0.00
3	Restated balance at the beginning of the current reporting period	0.00		0	0	-53870000	(96,755.70)	0	0	0	0	0	0	0	(10,783.30)	1,98,069.50	89,991.80
4	Total Comprehensive Income for the current year	0.00		0	0	0	26,418.50	0	0	0	0	0	0	0	0.00	1,766.10	28,184.60
5	Dividends	0.00		0	0	0	(30,934.60)	0	0	0	0	0	0	0	0.00	0.00	(30,934.60)
6	Transfer to retained earnings	0.00		0	0	0	0.00	0	0	0	0	0	0	0	0.00	0.00	0.00
7	Any other change	0.00		0	0	0	26.20	0	0	0	0	0	0	0	(10,783.30)	1,99,835.60	26.20
8	Balance at the end of the current reporting period	0.00		0	0	-53870000	(1,01,244.60)	0	0	0	0	0	0	0	0.00	0.00	87,269.00
9	Details of any other change (If figures reported in No. 7)						Add: Restricted stock units 2.62

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)

		Debt securities (NCDs)							Loans / ECB				Preference Capital (NCRPS)
Sr no.	InvIT / HoldCo / SPVs	ISIN	Amount raised	Coupon Rate	Interest payment frequency	Secured/unsecured	Tenure (in months)	Assets on which charge is created, if any	Name of the lender	Amount	Assets on which charge is created, if any	Tenure (in months)	Name of the lender	Amount	Assets on which charge is created, if any	Tenure (in months)
1	SPVs	ZZZ999Z99999	0.00	0.00	0	Unsecured	P0M	0	Axis Bank Limited	550.00	The term loan is secured by hypothecation of movable assets, mortgage on immovable properties, charge on bank accounts and charge on the income support agreement.	P144M	0	0.00	0	P0M
2	SPVs	ZZZ999Z99999	0.00	0.00	0	Unsecured	P0M	0	Axis Bank Limited	20,000.00	The term loan is secured by hypothecation of movable assets, mortgage on immovable properties, charge on bank accounts and charge on the income support agreement.	P120M	0	0.00	0	P0M
3	SPVs	ZZZ999Z99999	0.00	0.00	0	Unsecured	P0M	0	HDFC Bank Limited	1,150.00	The term loan is secured by waynof charge on hypothecation ofnreceivables, movable assets,ninsurance policies, leasenagreement, bank accounts,nmortgage on immovablenproperties including land andnpledge/Non Disposal Undertaking of 51% of share capitalnof the Company on fully dilutednbasis	P60M	0	0.00	0	P0M
4	SPVs	ZZZ999Z99999	0.00	0.00	0	Unsecured	P0M	0	ICICI Bank Limited	11,292.00	The term loan is secured bynhypothecation ofnscheduled receivables,nmovable assets, banknaccounts and incomensupport agreementnand mortgage onnimmovable properties.	P144M	0	0.00	0	P0M
5	SPVs	ZZZ999Z99999	0.00	0.00	0	Unsecured	P0M	0	Axis Bank Limited	9,678.00	The term loan is secured bynhypothecation ofnscheduled receivables,nmovable assets, banknaccounts and incomensupport agreementnand mortgage onnimmovable properties.	P144M	0	0.00	0	P0M
6	SPVs	ZZZ999Z99999	0.00	0.00	0	Unsecured	P0M	0	Bajaj Housing Finance Limited	30,000.00	The is secured by waynof charge on hypothecation ofnreceivables, movable assets,ninsurance proceeds, leasenagreement, bank accounts,nmortgage on immovablenproperties including land of Shantiniketan Properties Private Limited	P180M	0	0.00	0	P0M
7	SPVs	ZZZ999Z99999	0.00	0.00	0	Unsecured	P0M	0	HDFC Bank Limited	100.00	First ranking mortgage over the Land,First ranking charge over all Receivables and moveable property.First ranking exclusive charge over the DSRA .First ranking charge over the relevant DIAL Project Documents	P180M	0	0.00	0	P0M
8	SPVs	ZZZ999Z99999	0.00	0.00	0	Unsecured	P0M	0	HDFC Bank Limited	500.00	First ranking mortgage over the Land,First ranking charge over all Receivables and moveable property.First ranking exclusive charge over the DSRA .First ranking charge over the relevant DIAL Project Documents	P180M	0	0.00	0	P0M

Disclosures of Ratios

Amount in (Lakhs)

Sr. No	Particulars	Ratio	Remarks
Whether the REITS/INVITS have any outstanding borrowings?		Yes
1	Debt equity ratio	0.55	This ratio has been mentioned on Half Year Basis. However, Debt Equity ratio on Quarter Basis is 0.55
2	Debt service coverage ratio	1.42	This ratio has been mentioned on Half Year Basis. However, Debt Service Coverage ratio on Quarter Basis is 1.1
3	Interest service coverage ratio	2.21	This ratio has been mentioned on Half Year Basis. However, Interest service coverage ratio on Quarter Basis is 2.27
4	Asset cover available ratio	2.89	This ratio has been mentioned on Half Year Basis. However, Asset cover available ratio on Quarter Basis is 2.89
5	Total debts to total assets	0.33	This ratio has been mentioned on Half Year Basis. However, Total debts to total assets on Quarter Basis is 0.33
6	Current ratio	1.48
7	EBITDA margin (i.e.: Earnings before interest tax depreciation and amortisation margin)	72.53	EBITDA are 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 This margin has been mentioned on Half Year Basis. However, EBITDA on Quarter Basis is 72.12%
8	Net profit margin percent	2090.00	This Net profit margin percent has been mentioned on Half Year Basis. However, Net profit margin percent on Quarter Basis is 21.53%
9	Net operating income margin	76.81	Net Operating Income (NOI) is calculated as revenue from operations (which includes (i) income from operating lease rentals; (ii) income from maintenance services; and (iii) sale of food and beverages) less direct operating expenses. Direct operating expenses include (i) power and fuel; (ii) facility usage charges; (iii) lease rent; (iv) employee benefit expenses (v) cost of materials consumed; and (vi) a portion of repair and maintenance, legal and professional fees, insurance, rates and taxes, property management fees (excluding property management fees paid to the Brookfield property management services private limited amounting to Rs. 130.78 million and Rs. 260.90 million for the quarter ended and half year ended 30 September 2025 respectively (Rs. 106.56 million and Rs. 209.19 million for the quarter and half year ended 30 September 2024 respectively ) and miscellaneous expenses, which are directly incurred in relation to the commercial properties of the respective Asset SPVs. This Net operating income margin has been mentioned on Half Year Basis. However, Net operating income margin on Quarter Basis is 75.96%
10	Distribution per unit (In Rs.)	1050.00	This Distribution per unit (In Rs.) has been mentioned on Half Year Basis. However, Distribution on Quarter Basis is 5.25
11	Net worth i.e.: Unitholders funds	166307320000	This Net worth i.e. Unitholders funds in (millions) has been mentioned on Half Year Basis. However, Net operating income margin on Quarter Basis is 166307.32

Details of Capital raised during the period

Amount in (Lakhs)

Sr no.	Nature of issue (Right Issue/ Preferential Issue/ Institutional Placement)	Date of Board Approval	Date of Unitholders Approval	Date of Issue	Issue Size (Number of Units)	Issue Size	Issue Price per Unit	Date of Allotment of Securities	Details of Listing of Securites
1	Preferential Issue	01-08-2025	26-08-2025	02-09-2025	32258065	1,00,000.00	310	02-09-2025	05/09/2025

Text Block
Details Of Capital Raised During The Period Explanatory

Details of Assets acquired during the reporting period

Amount in (Lakhs)

Sr.No.	Nature of the Asset	Date of Meeting of Board of the Manager / IM / Unitholders Approval	Type of transaction (Outright purchase / Joint Venture / Joint Development / Area Share / Others)	Date on which the Asset was acquired	Total consideration	Name of the Parties from whom the Asset was acquired	Whether it is a Related Party Transaction	Valuation of the Asset Acquired	Remarks

Text Block
Details Of Assets Acquired During The Reporting Period Explanatory

Details of Assets disposed off during the reporting period

Amount in (Lakhs)

Sr.No.	Nature of the Asset	Date of Meeting of Board of the Manager / IM / Unitholders Approval	Type of transaction (Outright sale / Joint Venture / Joint Development / Area Share / Others)	Date on which the Asset was disposed off	Total consideration	Name of the Parties to whom the Asset was disposed off	Whether it is a Related Party Transaction	Valuation of the Asset Acquired	Remark Note

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		SPVs
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 :

Financial Results - REITs or InvITs

General information about REITs or InvITs

Financial Results Ind-AS

Amount in (Lakhs)

Disclosure of notes on financial results

Disclosure of notes on financial results

Statement of Asset and Liabilities

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Text Block

Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

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Other Comprehensive Income

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Cash flow statement, indirect

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Statement of Net Distributable Cash Flows (NDCF) - SPVs

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Statement of Net Distributable Cash Flows (NDCF) - SPVs

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Statement of Net Distributable Cash Flows (NDCF) - SPVs

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Statement of Net Distributable Cash Flows (NDCF) - SPVs

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Statement of Net Distributable Cash Flows (NDCF) - SPVs

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Statement of Net Distributable Cash Flows (NDCF) - SPVs

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Statement of Net Distributable Cash Flows (NDCF) - SPVs

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Statement of Net Distributable Cash Flows (NDCF) - SPVs

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Statement of Net Distributable Cash Flows (NDCF) - SPVs

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Statement of Net Distributable Cash Flows (NDCF) - Trust

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Statement of Net Assets at Fair Value (NAV)

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Statement of Total Returns at Fair Value

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Statement of Net Borrowings Ratio

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Statement of Changes in Unitholders Equity

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B(i). Other Equity

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B(ii). Other Equity

Details of Funds raised through Debt - Consolidated basis

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Details of Borrowing / Debt (Raised during the period)

Disclosures of Ratios

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Details of Capital raised during the period

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Details of Assets acquired during the reporting period

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Details of Assets disposed off during the reporting period

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Details of Distributions made during each quarter of the Financial Year

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

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Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

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Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

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Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

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Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

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Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

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