reitinvitindia.com
REITs & InvITs
VM

Unit price

monthly high and low of daily closing prices from the NSE bhavcopy; the adjustment basis is printed under Market data₹ per unit · NSE

Market data

from the exchange price file and the latest filed statements; a figure with no source says so

Returns

price return, income return and total return, by fiscal year₹ per unit

The filed years, four numbers

the whole trust, measured from filed statements only

The trust

Dates that matter

filed and scheduled

the company's own guidance, measured against its own first quarter

NOI, NDCF and DPU are non-statutory measures defined by the manager, not by Ind AS

Distribution per unit, and what it is made of

₹ per unit

Revenue and net operating income, half year by half year

as filed, with derived halves marked₹ mn
RevenueNet operating incomederived as full year less the filed half

Segments

revenue, net operating income and margin₹ mn · three months

Portfolio at a glance

the number that confuses everyone about REITs, reconciled

What the call claimed, tested

Figures we did not accept, and why

property-wise fair value tables across the balance dates on file

Where the two revenue numbers come from

databook against statutory statement

Series breaks the statements themselves declare

where a line stops meaning what it meant
A break is recorded against the first year on the new basis · totals stay comparable across a break, sub-lines do not

Every filed year, as filed

every figure from a consolidated statement of profit and loss or a segment note₹ mn unless stated
CAGR columns computed on the endpoints showna dot marks a figure derived rather than filed

where the operating result and the unitholder's result part company
RevenueNet operating incomeDistribution per unitNAV per unitFinance costs

Common-size income statement

per cent of revenue from operations

Per-unit series

₹ per unit, on the units outstanding at each year end
every figure in this panel carries its document and page

Segment history

revenue and net operating income by segment₹ mn
Blank cells are periods where the filing gives segment NOI but not segment revenue — never a zero

Half-yearly and quarterly revenue and NOI

assembled from the segment notes of the filings on disk₹ mn
A dotted marker means the period was derived by subtraction from a filed full year or half year, never read directly

Consolidated financial statements

₹ mn
Statement View

Quarterly statement of unaudited results

₹ mn
every figure in this panel carries its document and page

What is not here, and why

declared coverage gaps
A gap is published as a gap · nothing on this page is interpolated, smoothed or back-solved to fill one

Ratio analysis

every ratio derived from the filed statements on the previous tab — inputs named in each row
Net debt = borrowings, current and non-current, less cash, bank balances and current investments

Leverage

net debt to EBITDA and interest cover
Net debt / EBITDA (×)EBITDA / finance costs (×)

Where the operating income goes

finance costs as a share of NOI
Finance costs ÷ NOIDistributions ÷ NOI

Statement of net assets at fair value

₹ mn · the balance dates on file
every figure in this panel carries its document and page

NAV per unit against the unit price

book NAV, fair-value NAV and the traded price on the same axis₹ per unit
NAV per unit, fair valueNAV per unit, bookUnit price, where disclosed in the report

Discount to net asset value

every figure in this panel carries its document and page

Statement of total returns at fair value

the REIT-specific statement no equity filer produces₹ mn
Total comprehensive income plus the change in fair value not recognised through profit or loss

Projection engine

drivers on the left, statements below — every default is a measured historical value, not a guess

Projected statements

net operating income to distribution per unit₹ mn unless stated

Valuation

two independent routes, both driven by the sliders above₹ per unit

Sensitivity — value per unit

exit cap rate against terminal NOI growth₹ per unit
every figure in this panel carries its document and page

What the earnings calls on file actually contain

what the files on record actually contain, countedBHARATINVIT · earnings calls

Guidance track record

every number the manager guided, against the number that was later filed

The same questions, asked of every call on file

one row per metric management repeats, one column per call
said on the call, not in a statementalso fileda blank is a call that did not give the number — never a carried-forward value

Facts joined to the sentence that explains them

every claim found in the calls on file, each anchored to a filed numberwhy the same period appears twice, and which filing each came from

Who was on the call

extracted from the participant block of each transcript
A governance series that exists only inside transcripts

Distribution per unit, as declared on each call

₹ per unit
every figure in this panel carries its document and page

Net distributable cash flow, SPV level to unitholder

the bridge the whole asset class turns on
every figure in this panel carries its document and page

NDCF by asset, SPV level

where the distributable cash is actually generated₹ mn
every figure in this panel carries its document and page

Distribution per unit, quarter by quarter

as declared₹ per unit
every figure in this panel carries its document and page

Commercial office portfolio

the assets in the portfolio table
Mark-to-market is market rent over in-place rent · GAV from the semi-annual independent valuation by L. Anuradha with C&W review

Development pipeline

under construction and proposed₹ mn to be spent

Hospitality

every figure in this panel carries its document and page

Revenue, NOI and NDCF by asset

eighteen line items — the detail no XBRL filing carries₹ mn · three months
A blank is a period or a measure not disclosed for that asset, never a zero

Asset fair value, the verified balance dates

from the property-wise break-up inside the statement of net assets at fair value₹ mn
View
Accepted only where the entity values sum exactly to the total printed in the same table · the dates rejected for this trust are listed on the Triage tab

Asset metric picker

any measure the databook carries, for the periods it carries them
Measure
every figure in this panel carries its document and page

Leasing

three months ended

Largest occupiers

share of gross annualised rental obligations
every figure in this panel carries its document and page

Notable deals signed this quarter

Occupier names are as disclosed — several are anonymised by the manager and are shown that way, never guessed at

Debt at REIT level

Maturity ladder

principal repayment by fiscal year
every figure in this panel carries its document and page

Leverage

Borrowings and net debt, the filed years

derived from the consolidated balance sheet₹ mn
Consolidated borrowings differ from the REIT-level debt table above, which covers instruments issued by the Trust itself

Unitholding pattern

units as filed
every figure in this panel carries its document and page

Document library

every filing on disk, by class
every figure in this panel carries its document and page

Source register

which filing each period on this page came from
Page references are to the printed page of the source PDF

Sell-side coverage

nineteen firms, as listed in the databook
Analyst coverage is disclosed in the databook and is itself a data point — no other Indian REIT publishes it this completely

Download the workbook

INE0NHL23019_BHARATINVIT_trustbook.xlsx — every number this page serves for the trust as a cell, with a row per cell naming the document, page and line it was read from.

Operating measures

Read from the trust’s filings. These are not audited statements. Each figure names the document, the page and the date it was published.

Measure2023-09-302024-03-31
Units outstanding442,938,605442,938,605

What management said

Every earnings call we hold for this company, read in full. Prepared remarks are separated from the question-and-answer session and every paragraph names who said it and on which page. These are management’s own words, not filed figures.

DateQuarterWho spoke
2026-08-06Q1FY27Amit Kumar Singh, Harshael Sawant, Indus Infra TrustRead the call
2026-04-30Q4FY26Amit Kumar Singh, Indus Infra TrustRead the call
2026-02-04Amit Kumar Singh, Indus Infra TrustRead the call
2025-11-10Q2FY26Amit Kumar Singh, Harshael Sawant, Indus Infra TrustRead the call
2025-09-30Gurugram Office, Mohnish Dutta, Mumbai OfficeRead the call
2025-07-31Q1FY26Amit Kumar Singh, Indus Infra TrustRead the call
2025-07-22INDUS INFRA TRUSTRead the call
2025-06-30Mohnish DuttaRead the call
2025-05-09Q4FY25Harshael SawantRead the call
2025-03-31Mohnish DuttaRead the call
2025-01-30Amit Kumar Singh, Harshael Sawant, Indus Infra Trust, Mohnish DuttaRead the call
2024-12-31Mohnish DuttaRead the call
2024-09-30Mohnish DuttaRead the call
2024-07-22BHARAT HIGHWAYS INVITRead the call
2024-06-30Mohnish DuttaRead the call
Gurugram Office, Mohnish Dutta, Mumbai OfficeRead the call
Gurugram Office, Mohnish Dutta, Mumbai OfficeRead the call

What they said about it, quarter by quarter

Topic2025-012025-072026-02Q1FY26Q1FY27Q2FY26Q4FY25Q4FY26
AcquisitionsWe continue to evaluate the ROFO as well as third partyThe 3rd drive portfolio diversification via the ROFO pipelines from GR infra projectsWe remain actively engaged on the acquisition pipeline, driving the next phase of our portfolioconnectivity, but also open up significant ROFO and non-ROFO opportunities for InvITstransaction trajectory communicated earlier, we completed the acquisition of KNR Palani InfraOn the acquisition front, we are now in the advanced stage of due diligence for our next set ofannuity payment post-acquisition of the Aligarh Kanpur Project.In March '26, we acquired 100% shareholding in three HAM assets from GR Infra projects,
Availability and tariff———mean, considering the draft guidelines that we see that in toll assets now kind of every kindasset life, optimize maintenance life cycles and ensure high operational availability.since these are finite life assets with a fixed revenue stream, it is not like a toll asset where your——
Cap rates and valuationvaluation mismatch, so that's why we could not go.Resolution number two to approve and adopt the valuation report of the invit assets for—everything is under consideration, under evaluation.Sir, first question is, so last quarter, I think last time we declared the NAV, it was INR116.8 orAnd sir, in this H1, most of the InvIT REITs, they have reported much higher NAVThe valuation discussion has not yet happened with GR.In this time, I think the NAV has also increased by INR 5 - INR 6 if I'm not wrong.
Debt costThe total external borrowing at the Trust level stands at Rs. 1,789 crores.—Looking ahead, we need to remain mindful of the interest rate movements, execution timelines,total external borrowing at the Trust level stands at INR2,114-odd crores and the interestThe total external borrowing at the trust as on June 30, 2026, stands at INR5,623to Galgalia Bahadurganj project to refinance the external debt in the SPV in the month of May.On a standalone basis, the total borrowing at the trust level stands at Rs.1,750 crores and the interestThe total external borrowing at the Trust level as on 31st March 2026 stands at INR 3,688 crores
DevelopmentInfra Trust embodies our continuous commitment to comprehensive infrastructure development—commitment to long-term infrastructure creation, regional economic development anddevelopment with the national highways network now crossing 1.46 lakhs kilometers.——economic development, enhanced connectivity and underscore the strategic commitment toWe are targeting completion of these acquisitions at the earliest,
DistributionsThe Board of Directors of the Investment Manager in yesterday's Board meeting approved a DPUThe 1st ensures efficient capital use with a within a strong distribution model to supportFor the quarter, Board has approved a distribution of INR 3.40 Breakup of that isapproved a distribution per unit DPU of INR3.25 for Q1 FY '26 broken down into INR2.78,Our cumulative distributions, including the distribution approved in the Board meeting held onOn distribution, the Board has approved a payout of INR3.35 for the quarter ended 30thcrores was utilized for distribution during the last quarter.long-term distribution visibility for our unitholders.
Re-leasing and rents——release of encumbered cash by the SPVs, which we had acquired as part of the IPO.—Considering release of incumbent cash of the newwas on account of lower dividend upstream by the SPV, which was on account of release of—Considering the release of reserve and the finance cost at the SPV

What they said they would do

Sentences in which management set an expectation. Each names the speaker and the page of the transcript it came from.

DateQuarterWhoWhat they said
2026-04-30Q4FY26Amit Kumar SinghFor FY26, total DPU amounts to INR 13.50 per unit, exceeding our initial guidance of INR