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    Brookfield India

    BIRET
    Realty·12 May 2026
    Management Summary

    Brookfield India Real Estate Trust reported a strong Q4 and full year FY26, marked by record leasing activity and significant occupancy growth across its portfolio. The company successfully completed the acquisition of Ecoworld and bolstered its balance sheet through capital raises, resulting in a pro forma LTV of 25.2% and substantial dry powder. Financial performance was robust, with NOI growing 24% YoY and DPU increasing 11% YoY, although leasing spreads saw some compression and MAT write-offs impacted dividend mix.

    Highlights

    5
    • Record gross leasing of 4 million sq ft in FY26, including 1.6 million sq ft in Q4 FY26, demonstrating broad-based demand.

    • Significant occupancy growth, with committed occupancy reaching 93% (up 5% YoY) and SEZ portfolio improving from 84% to 91%.

    • Strong financial performance with FY26 NOI growing 24% YoY to Rs 22.9 billion and DPU increasing 11% YoY to Rs 21.40 per unit.

    • Enhanced balance sheet strength with pro forma LTV at 25.2% and Rs 50 billion dry powder for future growth, post successful capital raises.

    • NAV per unit increased by Rs 38 from Rs 349 in September 2025 to Rs 387, driven by operating progress and debt cost reduction.

    Concerns

    2
    • Leasing spreads achieved over the quarter were approximately 200 bps lower than the previous quarter, indicating some compression.

    • The dividend component in DPU was impacted by recent tax regulations on MAT write-offs, requiring a target of 25% for FY27.

    Key financials

    Metrics

    8

    Periods

    3

    Headline

    3
    • NAV per Unit
      ₹387
    • NAV per Unit (Sept 2025)
      ₹349
    • Asset Valuation Increase
      ₹2,900 Cr

    Q4 FY26

    1
    • Net Operating Income
      $7.4B
      YoY+52%

    FY26

    4
    • Net Operating Income
      $22.9B
      YoY+24%
    • Same-store NOI Growth
      0.1 decimal fraction
    • Distributions per Unit
      ₹21.4
      YoY+11%
    • Total Distributions
      $15.2B

    Order Book

    high confidence

    Total Value

    ₹ 91 million square feet

    as of 2026-03-31

    quantified

    Inflow this qtr

    ₹ 1.6 million square feet

    Composition

    GCC occupiers(client type)
    50.0%
    Bengaluru(geography)
    Mumbai(geography)

    Pipeline

    other

    Healthy pipeline of tenants for converted NPA spaces; 8 lakh sq ft of non-processing areas under various stages of conversations.

    "Leasing demand remained broad-based across sectors and geographies, demonstrating resilience and diversification."

    Source:
    Prepared remarks

    Capital allocation

    5
    high confidence
    CategoryHeadline
    Capex

    Capex disclosed

    Debt

    Debt disclosed

    Cost 7.3% · Maturity: long-dated debt profile and minimal near-term amortization

    Dividend

    ₹21.4/share (final)

    M&A

    Ecoworld

    acquisition · closed · Consideration ₹NaN (mixed)

    Liquidity

    Cash ₹50 crores

    Rs 50-60 crores available from previous quarters for distribution in upcoming quarters.

    Guidance & targets

    6
    CategoryTargetPriority
    Occupancy
    Committed Occupancy Level
    96%
    High
    Distributions
    DPU Growth
    6% to 7%
    Medium
    Distributions
    Dividend Component in DPU
    25%
    High
    Taxation
    Cash Tax Outflow
    No significant outflow
    High
    Leasing
    Leasing of Campus 3 ABC post-refurbishment
    Leased at market
    Medium
    Development
    Completion of Kolkata mixed-use asset development
    Completed
    High

    What to watch in Q1 FY27

    5

    Committed Occupancy Level

    Next quarter (towards FY27 end)
    Current93%
    TargetProgress towards 96%

    Why it matters

    Key indicator of demand and future rental income growth.

    But we are expecting to end FY27 at around 96% occupancy levels.

    Risks & concerns

    4
    RiskSeverity

    Global geopolitical uncertainties (e.g., war in Gulf)

    May cause short-term delays (weeks/months) in leasing decisions but will not lead to lost demand or GCCs deciding not to come to India.Management downplayed

    medium

    Compression in leasing spreads

    Attributed to renewals at market rates and micro-market variations, not a systemic issue. New leasing rentals are moving up.Analyst acknowledged

    low

    Impact of MAT write-offs on dividend component

    Recent tax regulations on MAT write-offs impacted the dividend component, requiring a target of 25% for FY27.Management acknowledged

    medium

    Work-from-home culture

    Considered a transient call, related to current geopolitical situation, and not expected to impact long-term leases or lead to downsizing.Analyst downplayed

    low

    Q&A highlights

    8

    “So if you see N2, our occupancy is already up from 84% to 94% in one year. And when you talk about expiry, as we have said, about 7 lakh square feet, we have already pre-leased or signed leases for the space which is expiring... We have already re-leased this space with a large tenant for the entire tower and it's on a substantially good mark-to-market of 25%.”

    Provides specific details on N2's strong performance, successful pre-leasing of expiring space, and significant mark-to-market gains, indicating robust demand and pricing power.

    asked by Deep Shah

    2 min read6 chapters

    Detailed Narrative

    01

    Strong Leasing Momentum and Occupancy Growth

    Brookfield India REIT achieved record gross leasing of 4 million square feet in FY26, with 1.6 million square feet leased in Q4 FY26 alone. This robust demand, concentrated in high-quality, institutionally managed office campuses, led to a 5% year-on-year increase in committed occupancy, reaching 93%. The SEZ portfolio saw a significant improvement from 84% to 91% occupancy, while non-SEZ properties maintained a resilient 96%.

    02

    Robust Financial Performance and Shareholder Returns

    For FY26, the company reported a Net Operating Income (NOI) of Rs 22.9 billion, marking a 24% year-on-year growth, with same-store NOI increasing by 10% over FY25. Q4 FY26 NOI alone grew over 52% year-on-year to Rs 7.4 billion, supported by contributions from Ecoworld. Distributions per unit (DPU) for FY26 stood at Rs 21.40, an 11% increase year-on-year, with total distributions reaching Rs 15.2 billion.

    03

    Strategic Acquisitions and Strengthened Balance Sheet

    FY26 was a transformational year, highlighted by the successful acquisition of Ecoworld, a 7.7 million square feet premium office campus in Bengaluru, making it the largest market. This acquisition, combined with a Rs 2,600 crores Qualified Institutional Placement (QIP) and a Rs 1,125 crores primary investment from 360 ONE, significantly strengthened the balance sheet. The pro forma Loan-to-Value (LTV) now stands at 25.2%, providing approximately Rs 50 billion in dry powder for future growth opportunities.

    04

    NAV Appreciation and Value Creation

    The Net Asset Value (NAV) per unit increased from Rs 349 in September 2025 to Rs 387, reflecting a gain of approximately Rs 2,900 crores in asset valuation. This appreciation was attributed to a 1/3rd impact from reduced cost of debt and cap rates, and a 2/3rd impact from operational progress including higher occupancy, better rents, and mark-to-market gains. The company also noted a potential understatement of NAV by Rs 4 per unit due to certain non-cash liabilities in its North Commercial Portfolio.

    05

    SEZ Conversions and Future Development Pipeline

    Brookfield India REIT is actively converting SEZ spaces to Non-SEZ (NPA) across its campuses, with 340,000 square feet applied for conversion in N2 and Ecoworld, of which 260,000 square feet are already tied up. Overall, 80% of the total converted and applied NPA spaces have been leased. The company also has a mixed-use asset under construction in Kolkata, expected to be completed by the end of the year, with a strong pipeline for both retail and office components.

    06

    Management Outlook and CEO Retirement

    Management expressed confidence in achieving 96% occupancy by the end of FY27 and projected a DPU growth of 6-7% per year. They anticipate the dividend component in DPU to reach 25% by FY27, up from 16%. Alok Aggarwal, CEO and Managing Director, announced his retirement in June, marking his last earnings call. He expressed gratitude for the support and highlighted the platform's strong positioning for future growth and value creation.

    This is an AI-generated summary of a publicly available earnings call transcript. It is for informational purposes only and does not constitute investment advice, a recommendation, or an endorsement. inve.money is not a SEBI-registered investment advisor. Please consult a qualified financial advisor before making any investment decisions.