Brookfield India Real Estate Trust REIT has informed the Exchange regarding Disclosure of material issue

November 02, 2026 BSE Limited National Stock Exchange of India Limited The Corporate Relations Department, T h e C o r p o r a t e Relations Department 25th Floor, P J Towers, Dalal Street E x c h a n g e P l aza, 5th Floor, Fort, Mumbai – 400 001 Plot no. C/1, G Block SCRIP CODE: 543261 Bandra-Kurla Complex, Bandra(E), SCRIP ID: BIRET Mumbai – 400 051 NCD SCRIP CODE: 977393 SYMBOL: BIRET NCD ISIN: INE0FDU07018 SCRIP CODE OF CP – 732621 SCRIP ID OF CP – BIRET21926 Sub: Outcome of the meeting of the Board of Directors of Brookprop Management Services Private Limited, the manager to Brookfield India Real Estate Trust, held on November 02, 2026 – Financial Statements Dear Sir/Ma’am, In continuation to our letter dated November 2, 2026, with respect to the outcome of Board Meeting for approving Unaudited Financial Results for the quarter and half year ended September 30, 2026, please find enclosed Unaudited Condensed Standalone and Consolidated Financial Statements of Brookfield India Real Estate Trust (“Brookfield India REIT”), for quarter and half year ended September 30 2026, along with the limited review report of the Statutory Auditors thereon. In compliance with the circular no. 20230315 -41 issued by BSE dated March 15, 2023, and circular no. NSE/CML/2023/20 issued by NSE dated March 15, 2023, a copy of above Unaudited Condensed Standalone and Consolidated Financial Statements for the quarter and half year ended September 30, 2026 along with the limited review report of the Statutory Auditor have been annexed to this outcome as Appendix I and Appendix II. The related party transactions during the period half year ended September 30, 2026 are set out in the Unaudited Condensed Standalone Financial Statement (refer note no. 36) and Unaudited Condensed Consolidated Financial Statement of Brookfield India REIT (refer note no. 44). The related party transactions on a consolidated basis (unaudited) for the period ended September 30, 2026 of Rostrum Realty Private Limited (which is owned 50% by Brookfield India REIT) and its wholly owned subsidiaries, which are accounted for using the equity accounting method is also attached as Appendix III. The documents referred above are also uploaded on our website at: https://www.brookfieldindiareit.in/investors/financial-information. Please take the above information on record. BROOKFIELD INDIA REAL ESTATE TRUST acting through its manager - BROOKPROP MANAGEMENT SERVICES PRIVATE LIMITED Registered Office of Manager: Godrej BKC, Office No.2, 4th Floor, Plot C-68, 3rd Avenue, G-Block, Bandra Kurla Complex, Mumbai – 400051 Principal Place of Business 1st Floor, Asset No. 8, Unit No. 101, Worldmark-2, Hospitality District Aerocity, IGI Airport, New Delhi 110037 T: +91 11 4929 5555; 022-45832450 E: reit.compliance@brookfield.com; reit.manager@brookfield.com SEBI registration No. – IN/REIT/20-21/0004 Website of Brookfield India Real Estate Trust: https://www.brookfieldindiareit.in/ CIN: U74999MH2018FTC306865 Thanking You. Yours Faithfully, For Brookprop Management Services Private Limited (as manager of Brookfield India Real Estate Trust) Saurabh Jain Company Secretary & Compliance Officer Axis Trustee Services Limited Axis House, P B Marg, Worli, Mumbai, Maharashtra, India, 400025 IDBI Trusteeship Service Limited (Debenture Trustee for the NCDs) Universal Insurance Building, Ground Floor, Sir P.M. Road, Fort, Mumbai – 400001 BROOKFIELD INDIA REAL ESTATE TRUST acting through its manager - BROOKPROP MANAGEMENT SERVICES PRIVATE LIMITED Registered Office of Manager: Godrej BKC, Office No.2, 4th Floor, Plot C-68, 3rd Avenue, G-Block, Bandra Kurla Complex, Mumbai – 400051 Principal Place of Business 1st Floor, Asset No. 8, Unit No. 101, Worldmark-2, Hospitality District Aerocity, IGI Airport, New Delhi 110037 T: +91 11 4929 5555; 022-45832450 E: reit.compliance@brookfield.com; reit.manager@brookfield.com SEBI registration No. – IN/REIT/20-21/0004 Website of Brookfield India Real Estate Trust: https://www.brookfieldindiareit.in/ CIN: U74999MH2018FTC306865 Appendix I Chartered Accountants 7th Floor, Building 10 Tower B DLF Cyber City Complex DLF City Phase -II Gurugram -122 002 Haryana, India Tel: +91 124 679 2000 Fax: +91 124 679 2012 INDEPENDENT AUDITOR’S REPORT ON REVIEW OF UNAUDITED CONDENSED STANDALONE INTERIM FINANCIAL STATEMENTS TO THE BOARD OF DIRECTORS OF Brookprop Management Services Private Limited (the “Manager”) (Acting in capacity as the Manager of Brookfield India Real Estate Trust) Introduction 1. We have reviewed the accompanying Unaudited Condensed Standalone Interim Financial Statements of Brookfield India Real Estate Trust (the “Trust”), which comprise of the following: • the Unaudited Condensed Standalone Balance Sheet as at 30 September 2026; • the Unaudited Condensed Standalone Statement of Profit and Loss (including other comprehensive income) for the quarter and half year ended 30 September 2026; • the Unaudited Condensed Standalone Statement of Cash flows for the half year ended 30 September 2026; • the Unaudited Condensed Standalone Statement of Changes in Unitholders’ Equity for the half year ended 30 September 2026; • the Unaudited Statement of Net Distributable Cash Flows for the quarter and half year ended 30 September 2026; and • select explanatory notes These Unaudited Condensed Standalone Interim Financial Statements are being submitted by the Manager pursuant to the requirements of Securities and Exchange Board of India (Real Estate Investment Trusts) Regulations, 2014 as amended (the “REIT Regulations”). 2. The Unaudited Condensed Standalone Interim Financial Statements, which is the responsibility of the Manager’s Board of Directors, have been prepared in accordance with Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”) prescribed under Section 133of the Companies Act, 2013 read with relevant rules issued thereunder, and other accounting principles generally accepted in India, to the extent not inconsistent with the REIT Regulations, and the requirements of the REIT Regulations, to the extent applicable. Our responsibility is to express a conclusion on the Unaudited Condensed Standalone Interim Financial Statements based on our review. Scope of Review 3. We conducted our review of the Unaudited Condensed Standalone Interim Financial Statements in accordance with the Standard on Review Engagements (SRE) 2410 ‘Review of Interim Financial Information Performed by the Independent Auditor of the Entity’, issued by the Institute of Chartered Accountants of India (“ICAI”). This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Unaudited Condensed Standalone Interim Financial Statements are free of material misstatement. A review of interim financial information consists of making inquiries, primarily of the Manager’s personnel responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing issued by ICAI, and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. Page 1 of 2 Conclusion 4. Based on our review conducted and procedures performed as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Unaudited Condensed Standalone Interim Financial Statements have not been prepared in accordance with Ind AS 34 and other accounting principles generally accepted in India, to the extent not inconsistent with the REIT Regulations and have not disclosed the information required to be disclosed in terms of the REIT Regulations, including the manner in which it is to be disclosed. Emphasis of matter 5. We draw attention to Note 9(a) of the Unaudited Condensed Standalone Interim Financial Statemen [Showing first 8,000 characters — download PDF for full document]