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	11-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	06-05-2026
Description of presentation currency	INR
Level of rounding	Lakhs
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	Real Estate Activities
Start date and time of board meeting	11-05-2026 19:45:00
End date and time of board meeting	11-05-2026 20:30:00
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	01-01-2026	01-04-2025
B	Date of end of reporting period	31-03-2026	31-03-2026
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
1	Income
(a)	Revenue from operations	95,957.50	2,97,114.40
(b)	Other income
1	Other income	2,743.70	10,018.90
	Total other income	2,743.70	10,018.90
	Total income	98,701.20	3,07,133.30
2	Expenses
(a)	Cost of materials consumed	348.10	1,087.20
(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	918.30	3,125.60
(e)	Finance costs	35,544.00	97,478.10
(f)	Depreciation, depletion and amortisation expense	14,495.10	46,940.20
(g)	Other Expenses
1	Other Expenses	24,904.10	78,632.50
	Total other expenses	24,904.10	78,632.50
	Total expenses	76,209.60	2,27,263.60
3	Total profit/(loss) before exceptional items and tax	22,491.60	79,869.70
4	Exceptional items	0.00	0.00
5	Total profit/(loss) before tax	22,491.60	79,869.70
6	Tax expense
7	Current tax	2,826.40	3,263.20
8	Deferred tax	14,127.10	18,903.60
9	Total tax expenses	16,953.50	22,166.80
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	5,538.10	57,702.90
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	(152.00)	(4,027.80)
16	Total profit (loss) for period	5,386.10	53,675.10
17	Other comprehensive income net of taxes	13.20	33.20
18	Total Comprehensive Income for the period	5,399.30	53,708.30
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	3,690.10	48,123.00
	Total profit or loss, attributable to non-controlling interests	1,696.00	5,552.10
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	3,703.30	48,156.20
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	1,696.00	5,552.10
21	Details of unit capital
	Paid-up unit capital	18,81,781.60	18,81,781.60
22	Earnings per unit
i	Earnings per unit capital for continuing operations
	Basic earnings (loss) per unit from continuing operations	0.49	7.29
	Diluted earnings (loss) per unit from continuing operations	0.49	7.29
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	0.49	7.29
	Diluted earnings (loss) per unit from continuing and discontinued operations	0.49	7.29
23	Disclosure of notes on financial results	Textual Information(1)	Textual Information(2)

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		31-03-2026
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	7,830.50
	Capital work-in-progress	0.00
	Investment property	36,09,792.90
	Goodwill	0.00
	Other intangible assets	20.50
	Intangible assets under development	46,365.00
	Biological assets other than bearer plants	0.00
	Investments accounted for using equity method	88,311.50
	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
1	Other non-current financial assets	12,174.10
	Total of Other non-current financial assets	12,174.10
	Total non-current financial assets	12,174.10
	Deferred tax assets (net)	33,280.90
	Other non-current assets
1	Non-current tax assets (net)	23,783.60
2	Other non-current assets	14,667.50
	Total of Other non-current assets	38,451.10
	Total non-current assets	38,36,226.50
2	Current assets
	Inventories	0.00
	Current financial asset
	Current investments	0.00
	Trade receivables, current	11,410.40
	Cash and cash equivalents	67,421.80
	Bank balance other than cash and cash equivalents	9,122.60
	Loans, current	0.00
	Other current financial assets
1	Other current financial assets	4,015.30
	Total of Other current financial assets	4,015.30
	Total current financial assets	91,970.10
	Current tax assets (net)	0.00
	Other current assets
1	Other current assets	13,365.80
	Total of Other current assets	13,365.80
	Total current assets	1,05,335.90
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	39,41,562.40
	Unit Capital and liabilities
1	Unit Capital
	Unit Capital attributable to owners of parent
	Unit capital	18,81,781.60
	Other equity	(1,29,190.90)
	Total equity attributable to owners of parent	17,52,590.70
	Non controlling interest	2,03,621.60
	Total Unit Capital	17,52,590.70
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	16,19,029.70
	Lease liabilities, non-current	14,273.70
	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
1	Other non-current financial liabilities	1,62,532.00
	Total of Other non-current financial liabilities	1,62,532.00
	Total non-current financial liabilities	17,95,835.40
	Provisions, non-current	273.40
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
1	Other non-current liabilities	16,782.60
	Total of Other non-current liabilities	16,782.60
	Total non-current liabilities	18,12,891.40
	Current liabilities
	Current financial liabilities
	Borrowings, current	24,248.50
	Lease liabilities, current	710.30
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	3,395.60
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	17,804.10
	Total Trade payable	21,199.70
	Other current financial liabilities
1	Other current financial liabilities	1,11,439.10
	Total of Other current financial liabilities	1,11,439.10
	Total current financial liabilities	1,57,597.60
	Other current liabilities
1	Other current liabilities	12,573.00
	Total of Other current liabilities	12,573.00
	Provisions, current	42.40
	Current tax liabilities (Net)	2,245.70
	Deferred government grants, Current
	Total current liabilities	1,72,458.70
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	19,85,350.10
	Total equity and Liabilities	39,41,562.40
	Disclosure of notes on assets and liabilities

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		01-01-2026	01-04-2025
Date of end of reporting period		31-03-2026	31-03-2026
Whether results are audited or unaudited		Audited	Audited
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	01-01-2026	01-04-2025
B	Date of end of reporting period	31-03-2026	31-03-2026
C	Whether results are audited or unaudited	Audited	Audited
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	Remeasurement of defined benefit obligations	13.80	40.40
2	Share of other comprehensive (loss)/income of joint venture accounted for using the equity method	3.70	4.70
	Total Amount of items that will not be reclassified to profit and loss	17.50	45.10
2	Income tax relating to items that will not be reclassified to profit or loss	4.30	11.90
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
5	Total Other comprehensive income	13.20	33.20
	Disclosure of notes on other comprehensive income	Text Block(1)	Text Block(2)

Cash flow statement, indirect

Amount in (Lakhs)

Particulars			Year ended (dd-mm-yyyy)
A	Date of start of reporting period		01-04-2025
B	Date of end of reporting period		31-03-2026
C	Whether results are audited or unaudited		Audited
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		79,869.70
2	Adjustments for reconcile profit (loss)
	Adjustments for finance costs		97,478.10
	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		(5,436.20)
	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		10,574.50
	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		698.10
	Adjustments for increase (decrease) in other non-current liabilities		0.00
	Adjustments for depreciation and amortisation expense		46,940.20
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss		145.60
	Adjustments for provisions, current		0.00
	Adjustments for provisions, non-current		0.00
	Adjustments for other financial liabilities, current		14,301.90
	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		5,311.80
	Adjustments for share-based payments		55.30
	Adjustments for fair value losses (gains)		496.50
	Adjustments for undistributed profits of associates		0.00
	Other adjustments for which cash effects are investing or financing cash flow		(1,862.10)
	Other adjustments to reconcile profit (loss)		0.00
	Other adjustments for non-cash items		(6,094.40)
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships		0.00
	Total adjustments for reconcile profit (loss)		1,51,985.70
	Net cash flows from (used in) operations		2,31,855.40
	Dividends received		0.00
	Interest paid		0.00
	Interest received		0.00
	Income taxes paid (refund)		3,320.10
	Other inflows (outflows) of cash		7.10
	Net cash flows from (used in) operating activities		2,28,542.40
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		6,00,480.00
	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		118.50
	Proceeds from sales of investment property		0.00
	Purchase of investment property		28,951.90
	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		14,860.70
	Interest received		5,280.30
	Income taxes paid (refund)		0.00
	Other inflows (outflows) of cash		4,619.90
	Net cash flows from (used in) investing activities	(6,04,789.50)
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		4,50,000.00
	Proceeds from issuing other equity instruments		0.00
	Payments to acquire or redeem entity's shares/units		10,247.60
	Payments of other equity instruments		0.00
	Proceeds from exercise of stock options		0.00
	Proceeds from issuing debentures notes bonds etc		1,99,692.00
	Proceeds from borrowings		1,83,343.90
	Repayments of borrowings		1,92,126.70
	Payments of lease liabilities		495.90
	Dividends paid		1,37,849.10
	Interest paid		91,309.50
	Income taxes paid (refund)		0.00
	Other inflows (outflows) of cash		(14,840.00)
	Net cash flows from (used in) financing activities		3,86,167.10
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes		9,920.00
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		9,920.00
	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		67,384.90

Other inflows (outflows) of cash(operating activities)

Credit impaired

Other inflows (outflows) of cash(Investing Activities)

Other inflows (outflows) of cash (Financing Activities)

Disclosure of notes on cash flow statement, indirect

For point#2 For Adjustments for reconcile profit (loss), current and noncurrent (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. Cash and cash equivalents acquired due to asset acquisition: INR 3.69 , Not presneted as not specified in format

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	01-01-2026
C	Date of end of reporting period	31-03-2026
Sr.	Particulars	Amount
	Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV	10,037.60
1	Add: Cash Flows received from SPV's which represent distributions of NDCF computed as per relevant framework
1	CashflowsreceivedfromSPV’s/InvestmententitieswhichrepresentdistributionsofNDCF computed as per relevant framework	0.00
f	Sum of other Cash flows not included above
	Details of other Cash flows not included above
CashflowsreceivedfromSPV’s/InvestmententitieswhichrepresentdistributionsofNDCF computed as per relevant framework
	Total (1)	0.00
2	Add: Treasury income / income from investing activities
a	Interest income received from FD	89.10
b	Tax refund	158.60
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)	247.70
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	5,830.60
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)	2,465.00
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	1,989.70
	Notes:

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	01-01-2026
C	Date of end of reporting period	31-03-2026
Sr.	Particulars	Amount
	Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV	11,894.50
1	Add: Cash Flows received from SPV's which represent distributions of NDCF computed as per relevant framework
1	CashflowsreceivedfromSPV’s/InvestmententitieswhichrepresentdistributionsofNDCF computed as per relevant framework	0.00
f	Sum of other Cash flows not included above
	Details of other Cash flows not included above
CashflowsreceivedfromSPV’s/InvestmententitieswhichrepresentdistributionsofNDCF computed as per relevant framework
	Total (1)	0.00
2	Add: Treasury income / income from investing activities
a	Interest income received from FD	184.60
b	Tax refund	60.80
c	Any other income in the nature of interest	0.00
d	Profit on sale of Mutual funds	28.70
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)	274.10
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	4,180.10
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	7,988.50
	Notes:

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	01-01-2026
C	Date of end of reporting period	31-03-2026
Sr.	Particulars	Amount
	Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV	4,116.10
1	Add: Cash Flows received from SPV's which represent distributions of NDCF computed as per relevant framework
1	CashflowsreceivedfromSPV’s/InvestmententitieswhichrepresentdistributionsofNDCF computed as per relevant framework	0.00
f	Sum of other Cash flows not included above
	Details of other Cash flows not included above
CashflowsreceivedfromSPV’s/InvestmententitieswhichrepresentdistributionsofNDCF computed as per relevant framework
	Total (1)	0.00
2	Add: Treasury income / income from investing activities
a	Interest income received from FD	22.90
b	Tax refund	29.50
c	Any other income in the nature of interest	0.00
d	Profit on sale of Mutual funds	8.10
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	36.10
	Details of other income not included above
Credit facilitation Income
	Total (2)	96.60
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	749.60
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	25.60
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)	25.60
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	3,437.50
	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	01-01-2026
C	Date of end of reporting period	31-03-2026
Sr.	Particulars	Amount
	Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV	7,682.30
1	Add: Cash Flows received from SPV's which represent distributions of NDCF computed as per relevant framework
1	CashflowsreceivedfromSPV’s/InvestmententitieswhichrepresentdistributionsofNDCF computed as per relevant framework	0.00
f	Sum of other Cash flows not included above
	Details of other Cash flows not included above
CashflowsreceivedfromSPV’s/InvestmententitieswhichrepresentdistributionsofNDCF computed as per relevant framework
	Total (1)	0.00
2	Add: Treasury income / income from investing activities
a	Interest income received from FD	26.80
b	Tax refund	0.00
c	Any other income in the nature of interest	0.00
d	Profit on sale of Mutual funds	12.60
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)	39.40
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	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	46.10
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)	46.10
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	7,675.60
	Notes:

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	01-01-2026
C	Date of end of reporting period	31-03-2026
Sr.	Particulars	Amount
	Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV	372.90
1	Add: Cash Flows received from SPV's which represent distributions of NDCF computed as per relevant framework
1	CashflowsreceivedfromSPV’s/InvestmententitieswhichrepresentdistributionsofNDCF computed as per relevant framework	0.00
f	Sum of other Cash flows not included above
	Details of other Cash flows not included above
CashflowsreceivedfromSPV’s/InvestmententitieswhichrepresentdistributionsofNDCF computed as per relevant framework
	Total (1)	0.00
2	Add: Treasury income / income from investing activities
a	Interest income received from FD	3.30
b	Tax refund	0.00
c	Any other income in the nature of interest	0.00
d	Profit on sale of Mutual funds	2.60
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)	5.90
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	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	5.30
	Net Distributable Cash Flow for HoldCo/SPV ' s	373.50
	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	01-01-2026
C	Date of end of reporting period	31-03-2026
Sr.	Particulars	Amount
	Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV	6,703.00
1	Add: Cash Flows received from SPV's which represent distributions of NDCF computed as per relevant framework
1	CashflowsreceivedfromSPV’s/InvestmententitieswhichrepresentdistributionsofNDCF computed as per relevant framework	0.00
f	Sum of other Cash flows not included above
	Details of other Cash flows not included above
CashflowsreceivedfromSPV’s/InvestmententitieswhichrepresentdistributionsofNDCF computed as per relevant framework
	Total (1)	0.00
2	Add: Treasury income / income from investing activities
a	Interest income received from FD	17.20
b	Tax refund	0.00
c	Any other income in the nature of interest	0.00
d	Profit on sale of Mutual funds	13.10
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	0.00
	Details of other income not included above

	Total (2)	30.30
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	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	6,733.30
	Notes:

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	01-01-2026
C	Date of end of reporting period	31-03-2026
Sr.	Particulars	Amount
	Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV	14,410.90
1	Add: Cash Flows received from SPV's which represent distributions of NDCF computed as per relevant framework
1	CashflowsreceivedfromSPV’s/InvestmententitieswhichrepresentdistributionsofNDCF computed as per relevant framework	0.00
f	Sum of other Cash flows not included above
	Details of other Cash flows not included above
CashflowsreceivedfromSPV’s/InvestmententitieswhichrepresentdistributionsofNDCF computed as per relevant framework
	Total (1)	0.00
2	Add: Treasury income / income from investing activities
a	Interest income received from FD	198.90
b	Tax refund	110.00
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)	308.90
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	6,754.70
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)	3,375.30
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	76.90
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)	76.90
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	4,512.90
	Notes:

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	01-01-2026
C	Date of end of reporting period	31-03-2026
Sr.	Particulars	Amount
	Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV	52.20
1	Add: Cash Flows received from SPV's which represent distributions of NDCF computed as per relevant framework
1	CashflowsreceivedfromSPV’s/InvestmententitieswhichrepresentdistributionsofNDCF computed as per relevant framework	0.00
f	Sum of other Cash flows not included above
	Details of other Cash flows not included above
CashflowsreceivedfromSPV’s/InvestmententitieswhichrepresentdistributionsofNDCF computed as per relevant framework
	Total (1)	0.00
2	Add: Treasury income / income from investing activities
a	Interest income received from FD	2.10
b	Tax refund	0.00
c	Any other income in the nature of interest	0.00
d	Profit on sale of Mutual funds	2.90
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)	5.00
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	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	57.20
	Notes:

Statement of Net Distributable Cash Flows (NDCF) - SPVs

Amount in (Lakhs)

A	Name of Project	Arliga Ecoworld Business Parks Private Limited
B	Date of start of reporting period	01-01-2026
C	Date of end of reporting period	31-03-2026
Sr.	Particulars	Amount
	Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV	20,838.50
1	Add: Cash Flows received from SPV's which represent distributions of NDCF computed as per relevant framework
1	CashflowsreceivedfromSPV’s/InvestmententitieswhichrepresentdistributionsofNDCF computed as per relevant framework	0.00
f	Sum of other Cash flows not included above
	Details of other Cash flows not included above
CashflowsreceivedfromSPV’s/InvestmententitieswhichrepresentdistributionsofNDCF computed as per relevant framework
	Total (1)	0.00
2	Add: Treasury income / income from investing activities
a	Interest income received from FD	108.90
b	Tax refund	0.00
c	Any other income in the nature of interest	0.00
d	Profit on sale of Mutual funds	52.20
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)	161.10
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	10,613.60
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	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	250.80
	Net Distributable Cash Flow for HoldCo/SPV ' s	10,135.20
	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	01-01-2026
C	Date of end of reporting period	31-03-2026
Sr.	Particulars	Amount
	Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV	2,360.10
1	Add: Cash Flows received from SPV's which represent distributions of NDCF computed as per relevant framework
1	CashflowsreceivedfromSPV’s/InvestmententitieswhichrepresentdistributionsofNDCF computed as per relevant framework	8,644.10
f	Sum of other Cash flows not included above
	Details of other Cash flows not included above
CashflowsreceivedfromSPV’s/InvestmententitieswhichrepresentdistributionsofNDCF computed as per relevant framework
	Total (1)	8,644.10
2	Add: Treasury income / income from investing activities
a	Interest income received from FD	25.40
b	Tax refund	0.00
c	Any other income in the nature of interest	0.00
d	Profit on sale of Mutual funds	17.40
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	122.70
	Details of other income not included above

	Total (2)	165.50
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	2,924.90
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)	148.30
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	0.00
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	8,096.50
	Notes:

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	01-01-2026
C	Date of end of reporting period	31-03-2026
Sr.	Particulars	Amount
	Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV	6,495.50
1	Add: Cash Flows received from SPV's which represent distributions of NDCF computed as per relevant framework
1	CashflowsreceivedfromSPV’s/InvestmententitieswhichrepresentdistributionsofNDCF computed as per relevant framework	0.00
f	Sum of other Cash flows not included above
	Details of other Cash flows not included above
CashflowsreceivedfromSPV’s/InvestmententitieswhichrepresentdistributionsofNDCF computed as per relevant framework
	Total (1)	0.00
2	Add: Treasury income / income from investing activities
a	Interest income received from FD	39.00
b	Tax refund	74.30
c	Any other income in the nature of interest	0.00
d	Profit on sale of Mutual funds	24.90
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	2.70
	Details of other income not included above

	Total (2)	140.90
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	1,030.50
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	5,583.00
	Notes:

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	01-01-2026
C	Date of end of reporting period	31-03-2026
Sr.	Particulars	Amount
	Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV	1,642.00
1	Add: Cash Flows received from SPV's which represent distributions of NDCF computed as per relevant framework
1	CashflowsreceivedfromSPV’s/InvestmententitieswhichrepresentdistributionsofNDCF computed as per relevant framework	0.00
f	Sum of other Cash flows not included above
	Details of other Cash flows not included above
CashflowsreceivedfromSPV’s/InvestmententitieswhichrepresentdistributionsofNDCF computed as per relevant framework
	Total (1)	0.00
2	Add: Treasury income / income from investing activities
a	Interest income received from FD	11.70
b	Tax refund	0.00
c	Any other income in the nature of interest	0.00
d	Profit on sale of Mutual funds	6.70
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	181.90
	Details of other income not included above

	Total (2)	200.30
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	1,169.10
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)	46.70
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	20.00
	Net Distributable Cash Flow for HoldCo/SPV ' s	606.50
	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	01-01-2026
C	Date of end of reporting period	31-03-2026
Sr.	Particulars	Amount
	Cash flow from operating activities as per Cash Flow Statement of HoldCo/ SPV	3,611.80
1	Add: Cash Flows received from SPV's which represent distributions of NDCF computed as per relevant framework
1	CashflowsreceivedfromSPV’s/InvestmententitieswhichrepresentdistributionsofNDCF computed as per relevant framework	0.00
f	Sum of other Cash flows not included above
	Details of other Cash flows not included above
CashflowsreceivedfromSPV’s/InvestmententitieswhichrepresentdistributionsofNDCF computed as per relevant framework
	Total (1)	0.00
2	Add: Treasury income / income from investing activities
a	Interest income received from FD	144.10
b	Tax refund	0.00
c	Any other income in the nature of interest	0.00
d	Profit on sale of Mutual funds	36.80
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	1.80
	Details of other income not included above

	Total (2)	182.70
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	1,187.20
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)	26.50
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	(0.10)
	Net Distributable Cash Flow for HoldCo/SPV ' s	2,580.90
	Notes:

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	01-01-2026
C	Date of end of reporting period	31-03-2026
Sr.	Particulars	Amount
	Cashflows from operating activities of the Trust	(1,219.70)
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	51,086.90
f	Sum of other Cash flows not included above
	Details of other Cash flows not included above
Cash flows received from SPV’s / Investment entities which represent distributions of NDCF computed as per relevant framework

	Total (1)	51,086.90
2	Add: Treasury income / income from investing activities of the Trust
a	Interest income received from FD	573.30
b	Tax refund	0.00
c	Any other income in the nature of interest	0.00
d	Profit on sale of Mutual funds	22.30
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	0.00
	Details of other income not included above

	Total (2)	595.60
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	4,832.40
6	Less: Debt repayment (to include principal repayments as per scheduled EMI's except if refinanced through new debt including overdraft facilities and to exclude any debt repayments / debt refinanced through new debt, in any form or equity raise as well as repayment of any shareholder debt / loan from Trust)	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	45,630.40
	Notes:

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		31-03-2026
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
Sr.	Particulars	Book Value	Fair Value
A	Total Assets	39,41,562.40	52,40,667.20
B	Total Liabilities	19,85,350.10	19,70,366.10
C	Net Assets (A - B)	19,56,212.30	32,70,301.10
D	Less: Non-Controlling Interest	2,03,621.60	3,72,707.40
E	Net Assets attributable to unitholders (C-D)	17,52,590.70	28,97,593.70
F	No. of Units	749385513	749385513
G	NAV per unit (E/F)	233.87	386.66
	Disclosure of notes on net assets at fair value	Text Block(1)	Text Block(2)

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		31-03-2026
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Particulars	Amount
1	Total Comprehensive Income (As per the Statement of Profit and loss)	53,708.30
	Add/Less: Other Changes in Fair Value not recognized in Total Comprehensive Income
1	Investment Property	3,77,694.00
2	Equity method investment	54,841.10
	Total Other Changes in Fair Value not recognized in Total Comprehensive Income	4,32,535.10
	Total Return	4,86,243.40
	Disclosure of notes on total returns at fair value

Statement of Net Borrowings Ratio

Amount in (Lakhs)

Sr.	Particulars	Amount
A	Borrowings [Refer Notes 1 & 2]	18,13,016.50
B	Deferred Payments [Refer Notes 1 & 3]	1,02,221.50
C	Cash and Cash Equivalents [Refer Notes 1 & 3]	79,790.10
D	Aggregate Borrowings and Deferred Payments net of Cash and Cash Equivalents (A+B-C)	18,35,447.90
E	Value of REIT/InVIT assets [Refer Notes 3 & 4]	53,95,585.60
F	Net Borrowings Ratio (D/E)	0.34
	Disclosure of notes on net borrowings ratio

Statement of Changes in Unitholders Equity

Amount in (Lakhs)

Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		31-03-2026
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated

1	Balance at the beginning of the current reporting period	16,41,929.50
2	Changes in Unit Capital due to prior period errors	0.00
3	Restated balance at the beginning of the current reporting period	0.00
4	Changes in Unit Capital due to prior period errors	4,39,268.60
5	Balance at the end of the current reporting period	20,81,198.10
	Disclosure of notes on changes in unit capital	Textual Information(1)

Amount in (Lakhs)

Particulars

Year ended (dd-mm-yyyy)

Date of start of reporting period

01-04-2025

Date of end of reporting period

31-03-2026

Whether results are audited or unaudited

Audited

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	0.00	0.00	0.00	(538.70)	(96,754.70)	0.00	0.00	0.00	0.00	0.00	0.00	0.00	(10,783.30)	1,98,069.50	89,992.80
2	Changes in accounting policy or prior period errors	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
3	Restated balance at the beginning of the current reporting period	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
4	Total Comprehensive Income for the current year	0.00	0.00	0.00	0.00	0.00	33.20	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	33.20
5	Dividends	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
6	Transfer to retained earnings	0.00	0.00	0.00	0.00	0.00	48,123.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	5,552.10	53,675.10
7	Any other change	0.00	0.00	0.00	0.00	0.00	(69,270.40)	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	(69,270.40)
8	Balance at the end of the current reporting period	0.00	0.00	0.00	0.00	(538.70)	(1,17,868.90)	0.00	0.00	0.00	0.00	0.00	0.00	0.00	(10,783.30)	2,03,621.60	74,430.70
9	Details of any other change (If figures reported in No. 7)						Less: Distribution to Unitholders for the quarter ended 31 March 2025- (1549.77) Less: Distribution to Unitholders for the quarter ended 30 June 2025- (1543.69) Less: Distribution to Unitholders for the quarter ended 30 September 2025- (1740.83) Less: Distribution to Unitholders for the quarter ended 31 December 2025- (2098.28) Add: Restricted stock units- 5.53

Textual Information(1)

Less: Distribution to Unitholders for the quarter ended 31 March 2025- (1549.77) Less: Distribution to Unitholders for the quarter ended 30 June 2025- (1543.69) Less: Distribution to Unitholders for the quarter ended 30 September 2025- (1740.83) Less: Distribution to Unitholders for the quarter ended 31 December 2025- (2098.28) Add: Restricted stock units- 5.53

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)	15,41,957.10	40,320.00	62,739.80	15,19,537.30
2	Non-Convertible Debentures (NCDs)	2,65,890.00	0.00	5,570.00	2,60,320.00
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	400.00	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	HDFC Bank Limited	3,485.00	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
3	SPVs	ZZZ999Z99999	0.00	0.00	0	Unsecured	P0M	0	Axis Bank Limited	2,660.00	The term loannis secured bynhypothecation ofnscheduled receivables,nmovable assets, banknaccounts and incomensupport agreementnand mortgage onnimmovable properties.	P144M	0	0.00	0	P0M
4	InviT	ZZZ999Z99999	0.00	0.00	0	Unsecured	P0M	0	Bajaj Housing Finance Limited	29,900.00	The term loan 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
5	SPVs	ZZZ999Z99999	0.00	0.00	0	Unsecured	P0M	0	State Bank of India	1,200.00	Term Loan is secured by waynof hypothecation of present and future lease Rentals receivables & Currents Assets and Registered Mortgage over commercial land and buildings belongs to Arliga Ecoworld Business Parks Private Limited except Ecoworld Campus 4D.	P160M	0	0.00	0	P0M
6	SPVs	ZZZ999Z99999	0.00	0.00	0	Unsecured	P0M	0	HDFC Bank Limited	2,250.00	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	P162M	0	0.00	0	P0M
7	SPVs	ZZZ999Z99999	0.00	0.00	0	Unsecured	P0M	0	HDFC Bank Limited	3,100.00	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

Disclosures of Ratios

Amount in (Lakhs)

Sr. No	Particulars	Ratio
Whether the REITS/INVITS have any outstanding borrowings?		Yes
1	Debt equity ratio	0.85
2	Debt service coverage ratio	1.90
3	Interest service coverage ratio	2.03
4	Asset cover available ratio	2.29
5	Total debts to total assets	0.42
6	Current ratio	0.61
7	EBITDA margin (i.e.: Earnings before interest tax depreciation and amortisation margin)	74.13
8	Net profit margin percent	17.48
9	Net operating income margin	72.12
10	Distribution per unit (In Rs.)	21.4
11	Net worth i.e.: Unitholders funds	19,56,212.30

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

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	01-01-2026
B	Date of end of reporting period	31-03-2026
B	Details of Distribution made during the period, if applicable: (Yes/No)	Yes
Sr.	Particulars
1	Record Date	14-05-2026
2	Date of Board Meeting in which the distribution declared	11-05-2026
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	13,278.10	1.6
5	Out of the total amount of distribution declared, the amount in the form of dividend	7,303.00	0.88
6	Out of the total amount of distribution declared, including amount in the form of amortization of SPV level debt	24,564.50	2.96
7	Out of the total amount of distribution declared, the amount in form of other income	497.90	0.06
8	Due date of the payment of distribution	21-05-2026
9	Date by which payment of distribution is completed	21-05-2026

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

1	Date of start of reporting period	01-01-2026
2	Date of end of reporting period	31-03-2026
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	Metallica Holdings (DIFC) Limited	50.00	0.00
2	Reco Cerium Private Limited	50.00	0.00
3	Reco Europium Private Limited	50.00	0.00
	Total Capital		9.80
2	Other Equity		0.00
3	Reserve & Surplus		(2,07,452.30)
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		(2,07,442.50)
B	Borrowings
1	Long Term Borrowings		2,49,065.30
2	Current Maturities of Long Term Borrowings		6,222.50
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		7,076.10
7	Loans from REITs / InvITs or any other inter SPV Borrowings		1,00,412.00
	Total Net Debt		3,62,775.90
C	Total Capitalisation		1,55,333.40
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	01-01-2026
2	Date of end of reporting period	31-03-2026
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	Metallica Holdings (DIFC) Limited	50.00	0.00
2	Reco Cerium Private Limited	50.00	0.00
3	Reco Europium Private Limited	50.00	0.00
	Total Capital		4,646.40
2	Other Equity		0.00
3	Reserve & Surplus		5,896.50
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		10,542.90
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		8,072.10
7	Loans from REITs / InvITs or any other inter SPV Borrowings		1,24,577.60
	Total Net Debt		1,32,649.70
C	Total Capitalisation		1,43,192.60
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	01-01-2026
2	Date of end of reporting period	31-03-2026
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	Metallica Holdings (DIFC) Limited	50.00	0.00
2	Reco Cerium Private Limited	50.00	0.00
3	Reco Europium Private Limited	50.00	0.00
	Total Capital		11,509.20
2	Other Equity		0.00
3	Reserve & Surplus		4,991.90
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		16,501.10
B	Borrowings
1	Long Term Borrowings		37,079.60
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		183.10
7	Loans from REITs / InvITs or any other inter SPV Borrowings		8,455.10
	Total Net Debt		45,717.80
C	Total Capitalisation		62,218.90
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	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos/SVPs		Candor India Office Parks Private Limited
	Category		SPVs
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		1.00
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Metallica Holdings (DIFC) Limited	50.00	0.00
2	Reco Cerium Private Limited	50.00	0.00
3	Reco Europium Private Limited	50.00	0.00
	Total Capital		1.00
2	Other Equity		0.00
3	Reserve & Surplus		1,040.40
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		1,041.40
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		7.90
7	Loans from REITs / InvITs or any other inter SPV Borrowings		300.00
	Total Net Debt		307.90
C	Total Capitalisation		1,349.30
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	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos/SVPs		Seaview Developers Private Limited
	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	Metallica Holdings (DIFC) Limited	50.00	0.00
2	Reco Cerium Private Limited	50.00	0.00
3	Reco Europium Private Limited	50.00	0.00
	Total Capital		2.00
2	Other Equity		0.00
3	Reserve & Surplus		(30,655.10)
4	Instruments entirely equity in nature		2,209.20
	Total Shareholders Funds		(28,443.90)
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		4,404.90
7	Loans from REITs / InvITs or any other inter SPV Borrowings		1,77,278.30
	Total Net Debt		1,81,683.20
C	Total Capitalisation		1,53,239.30
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	01-01-2026
2	Date of end of reporting period	31-03-2026
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	Metallica Holdings (DIFC) Limited	50.00	0.00
2	Reco Cerium Private Limited	50.00	0.50
3	Reco Europium Private Limited	50.00	0.00
	Total Capital		1.00
2	Other Equity		0.00
3	Reserve & Surplus		(1,03,885.70)
4	Instruments entirely equity in nature		3,760.50
	Total Shareholders Funds		(1,00,124.20)
B	Borrowings
1	Long Term Borrowings		2,33,377.90
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		2,553.10
7	Loans from REITs / InvITs or any other inter SPV Borrowings		45,035.00
	Total Net Debt		2,80,966.00
C	Total Capitalisation		1,80,841.80
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	01-01-2026
2	Date of end of reporting period	31-03-2026
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	Metallica Holdings (DIFC) Limited	50.00	0.00
2	Reco Cerium Private Limited	50.00	0.00
3	Reco Europium Private Limited	50.00	488.00
	Total Capital		976.00
2	Other Equity		0.00
3	Reserve & Surplus		(42,360.60)
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		(41,384.60)
B	Borrowings
1	Long Term Borrowings		2,76,148.30
2	Current Maturities of Long Term Borrowings		28.20
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		931.10
7	Loans from REITs / InvITs or any other inter SPV Borrowings		15,285.00
	Total Net Debt		2,92,392.60
C	Total Capitalisation		2,51,008.00
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	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos/SVPs		Rostrum Realty Private Limited
	Category		Holdcos
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		3,284.90
(2)	held by Other shareholders		3,284.90
	Name of other shareholder	% of Holiding
1	Metallica Holdings (DIFC) Limited	50.00	3,284.90
2	Reco Cerium Private Limited	50.00	0.00
3	Reco Europium Private Limited	50.00	0.00
	Total Capital		6,569.80
2	Other Equity		0.00
3	Reserve & Surplus		(1,76,576.90)
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		(1,70,007.10)
B	Borrowings
1	Long Term Borrowings		3,33,960.50
2	Current Maturities of Long Term Borrowings		5,516.10
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		67.50
7	Loans from REITs / InvITs or any other inter SPV Borrowings		0.00
	Total Net Debt		3,39,544.10
C	Total Capitalisation		1,69,537.00
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	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos/SVPs		Mountainstar India Office Parks Private Limited
	Category		SPVs
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		28,510.00
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Metallica Holdings (DIFC) Limited	50.00	0.00
2	Reco Cerium Private Limited	50.00	0.00
3	Reco Europium Private Limited	50.00	0.00
	Total Capital		28,510.00
2	Other Equity		0.00
3	Reserve & Surplus		(32,090.00)
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		(3,580.00)
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		100.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		3,780.00
	Total Net Debt		3,880.00
C	Total Capitalisation		300.00
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	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos/SVPs		Arliga Ecoworld Business Parks Private Limited
	Category		SPVs
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		73.80
(2)	held by Other shareholders		0.00
	Name of other shareholder	% of Holiding
1	Metallica Holdings (DIFC) Limited	50.00	0.00
2	Reco Cerium Private Limited	50.00	0.00
3	Reco Europium Private Limited	50.00	0.00
	Total Capital		73.80
2	Other Equity		0.00
3	Reserve & Surplus		(3,72,090.50)
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		(3,72,016.70)
B	Borrowings
1	Long Term Borrowings		5,51,560.60
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		724.00
7	Loans from REITs / InvITs or any other inter SPV Borrowings		25,952.40
	Total Net Debt		5,78,237.00
C	Total Capitalisation		2,06,220.30
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	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos		Rostrum
	Name of SVPs		Arnon
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		2.50
(2)	held by Other shareholders		2.50
	Name of other shareholder	% of Holiding
1	Metallica Holdings (DIFC) Limited	50.00	2.50
	Total Capital		5.00
2	Other Equity		0.00
3	Reserve & Surplus		(20,807.70)
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		(20,802.70)
B	Borrowings
1	Long Term Borrowings		60,653.50
2	Current Maturities of Long Term Borrowings		1,017.10
3	Short term borrowings		0.00
4	Deferred Payment Liability		0.00
5	Interest Accrued and due		107.80
6	Interest Accrued but not due		12.70
7	Loans from REITs / InvITs or any other inter SPV Borrowings		2,199.60
	Total Net Debt		63,990.70
C	Total Capitalisation		43,188.00
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	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos		Rostrum
	Name of SVPs		Aspen
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		2.50
(2)	held by Other shareholders		2.50
	Name of other shareholder	% of Holiding
1	Metallica Holdings (DIFC) Limited	50.00	2.50
	Total Capital		5.00
2	Other Equity		0.00
3	Reserve & Surplus		(19,775.10)
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		(19,770.10)
B	Borrowings
1	Long Term Borrowings		62,124.30
2	Current Maturities of Long Term Borrowings		968.20
3	Short term borrowings		0.00
4	Deferred Payment Liability		0.00
5	Interest Accrued and due		22.70
6	Interest Accrued but not due		12.50
7	Loans from REITs / InvITs or any other inter SPV Borrowings		2,417.50
	Total Net Debt		65,545.20
C	Total Capitalisation		45,775.10
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	01-01-2026
2	Date of end of reporting period	31-03-2026
A	For HoldCos and Directly held SPVs		Amount
	Name of Holdcos		Rostrum
	Name of SVPs		Oak
A	Shareholders Funds
1	Capital
(1)	held by InvITs / REITs directly or indirectly		2.50
(2)	held by Other shareholders		2.50
	Name of other shareholder	% of Holiding
1	Metallica Holdings (DIFC) Limited	50.00	2.50
	Total Capital		5.00
2	Other Equity		0.00
3	Reserve & Surplus		(15,330.70)
4	Instruments entirely equity in nature		0.00
	Total Shareholders Funds		(15,325.70)
B	Borrowings
1	Long Term Borrowings		53,930.80
2	Current Maturities of Long Term Borrowings		840.40
3	Short term borrowings		0.00
4	Deferred Payment Liability		0.00
5	Interest Accrued and due		95.30
6	Interest Accrued but not due		10.90
7	Loans from REITs / InvITs or any other inter SPV Borrowings		4,678.70
	Total Net Debt		59,556.10
C	Total Capitalisation		44,230.40
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)

Statement of Asset and Liabilities

Amount in (Lakhs)

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

Amount in (Lakhs)

Other Comprehensive Income

Amount in (Lakhs)

Cash flow statement, indirect

Amount in (Lakhs)

Statement of Net Distributable Cash Flows (NDCF) - SPVs

Amount in (Lakhs)

Statement of Net Distributable Cash Flows (NDCF) - SPVs

Amount in (Lakhs)

Statement of Net Distributable Cash Flows (NDCF) - SPVs

Amount in (Lakhs)

Statement of Net Distributable Cash Flows (NDCF) - SPVs

Amount in (Lakhs)

Statement of Net Distributable Cash Flows (NDCF) - SPVs

Amount in (Lakhs)

Statement of Net Distributable Cash Flows (NDCF) - SPVs

Amount in (Lakhs)

Statement of Net Distributable Cash Flows (NDCF) - SPVs

Amount in (Lakhs)

Statement of Net Distributable Cash Flows (NDCF) - SPVs

Amount in (Lakhs)

Statement of Net Distributable Cash Flows (NDCF) - SPVs

Amount in (Lakhs)

Statement of Net Distributable Cash Flows (NDCF) - SPVs

Amount in (Lakhs)

Statement of Net Distributable Cash Flows (NDCF) - SPVs

Amount in (Lakhs)

Statement of Net Distributable Cash Flows (NDCF) - SPVs

Amount in (Lakhs)

Statement of Net Distributable Cash Flows (NDCF) - SPVs

Amount in (Lakhs)

Statement of Net Distributable Cash Flows (NDCF) - Trust

Amount in (Lakhs)

Statement of Net Assets at Fair Value (NAV)

Amount in (Lakhs)

Statement of Total Returns at Fair Value

Amount in (Lakhs)

Statement of Net Borrowings Ratio

Amount in (Lakhs)

Statement of Changes in Unitholders Equity

Amount in (Lakhs)

Amount in (Lakhs)

B(i). Other Equity

Details of Funds raised through Debt - Consolidated basis

Amount in (Lakhs)

Details of Borrowing / Debt (Raised during the period)

Disclosures of Ratios

Amount in (Lakhs)

Details of Capital raised during the period

Amount in (Lakhs)

Text Block

Details of Assets acquired during the reporting period

Amount in (Lakhs)

Text Block

Details of Assets disposed off during the reporting period

Amount in (Lakhs)

Text Block

Details of Distributions made during each quarter of the Financial Year

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos

Amount in (Lakhs)

Capital Structure including Borrowing and Deferred Payments - SPVs/Holdcos