BSEGeneral2 Nov 2026 · 2 Nov 2026, 07:13 pm
Brookfield India Real Estate Trust REIT has informed the Exchange regarding Disclosure of material issue
Brookfield India Real Estate Trust REIT · 543261
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Brookfield India Real Estate Trust REIT has submitted a Security Cover certificate for the quarter and half year ended September 30, 2026, as per SEBI Listing Regulations.
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Brookfield India Real Estate Trust REIT - 543261 - Reg 23(5)(i): Disclosure of material issue
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November 02 , 2026
BSE Limited National Stock Exchange of India Limited
The Corporate Relations Department, T h e Corporate Relations Department
25th Floor, P J Towers, Dalal Street E x change Plaza, 5 th Floor, Plot no. C/1, G Block
Fort, Mumbai – 400 001 Bandra-Kurla Complex, Bandra(E), Mumbai –
SCRIP CODE: 543261 400 051
SCRIP ID: BIRET SYMBOL: BIRET
NCD SCRIP CODE: 977393
NCD ISIN: INE0FDU07018
SCRIP CODE OF CP – 732621
SCRIP ID OF CP – BIRET21926
Sub: Submission of Security Cover certificate for quarter and half year ended September 30, 2026 .
Dear Sir/Ma’am,
Pursuant to the Regulation 54 and 56(1)(d) of SEBI (Listing Obligations and Disclosure Requirements)
Regulations, 2015 (“SEBI Listing Regulations ”), please find enclosed , Security Cover certificate, in the format as
specified under Annexure VA of Master C ircular no. HO/17/11/12(2)2026-DDHS-POD1/I/22420/2026 dated
September 28 , 2026, issued by the Deloitte Haskin & Sells, Statutory Auditors of Brookfield India Real Estate Trust
(“Brookfield India REIT ”) along with the compliance status of all covenants including financial covenants, for the
period ended September 30 , 2026, enclosed as Appendix I .
Further, in compliance with Regulation 54 of SEBI Listing Regulations, the extent and nature of security created
and maintained with respect to the NCDs are set out at note no. 9 of unaudited standalone financials results and
note no. 12 of unaudited consolidated financial results, which are filed separately as part of outcome of Board
meeting vide letter dated November 2, 2026.
Please take the above information on record.
Thanking You.
Yours Faithfully,
For Brookprop Management Services Private Limited
(as manager of Brookfield India Real Estate Trust)
Saurabh Jain
Company Secretary & Compliance Officer
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
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 Certificate on Book Value of Assets of the Trust Contained in Columns
A to J of the Statement of Security Cover and Statement of Compliance Status of Covenants
in respect of Non-Convertible Debentures of the Trust for half year ended and as at 30
September 2026
The Board of Directors
Brookprop Management Services Private Limited
(Acting in capacity as the Manager of Brookfield India Real Estate Trust)
Godrej BKC, Office No. 2, 4th Floor, Plot C-68, 3rd Avenue, G-Block,
Bandra Kurla Complex, Mumbai – 400051,
Maharashtra, India
1. This certificate is issued in accordance with the terms of our engagement letter dated 17July 2026.
2. We, Deloitte Haskins & Sells, Chartered Accountants, the Statutory Auditors of Brookfield India Real
Estate Trust (“the Trust” or “the REIT”), have been requested by the Management of Brookprop
Management Services Private Limited (“the Manager”) to certify the “Book Value of Assets of the
Trust contained in Columns A to J ofthe ‘Statement of Security Cover’and ‘Statement of Compliance
Status of Covenants’ in respect of Non-Convertible Debentures of the Trust for the half year ended
and as at 30 September 2026” (hereinafter referred together as “the Statement”).
The Statement is prepared by the Management of the Manager (“the Management”) from the
unaudited books of accounts and other relevant records and documents maintained by the Trust,
its SPV, Seaview Developers Private Limited (“N2”) and other SPVs as at 30 September 2026
pursuant to requirements of Circular no. SEBI/HO/DDHS-PoD-2/P/CIR/2025/99 dated 11 July 2025,
and HO/17/11/12(2)2026-DDHS-POD1/I/22420/2026 dated September 28, 2026 issued by
Securities and Exchange Board of India in terms of regulation 54 read with regulation 56(1)(d) of
Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements)
Regulations, 2015 and Regulation 15(1)(t) of Securities and Exchange Board of India (Debenture
Trustees) Regulations, 1993 (hereinafter referred together as “the SEBI Regulations”), as amended,
for the purpose of submission to IDBI Trusteeship Services Limited, Debenture Trustee of the Non-
Convertible Debentures (hereinafter referred to as “the Debenture Trustee”) and the stock
exchanges. The responsibility for compiling the information contained in the Statement is of the
Management and the same is initialed by us for identification purposes only.
Management’s Responsibility
3. The preparation of the Statement is the responsibility of the Management, including the preparation
and maintenance of all accounting and other relevant supporting records and documents. This
responsibility includes the design, implementation and maintenance of internal control relevant to
the preparation and presentation of the Statement and applying an appropriate basis of preparation;
and making estimates that are reasonable in the circumstances.
4. The Management is also responsible for ensuring that the Trust complies with all the relevant
requirements of the SEBI Regulations and for providing all relevant information to the Debenture
Trustee and for complying with all the covenants as prescribed in the terms of the Debenture Trust
Deed.
Page 1 of 3
Auditor’s Responsibility
5. Pursuant to the requirements of Circular no. SEBI/HO/DDHS-PoD-2/P/CIR/2025/99 dated 11 July
2025 and HO/17/11/12(2)2026-DDHS-POD1/I/22420/2026 dated September 28, 2026 issued by
Securities and Exchange Board of India, our responsibility for the purpose of this certificate is to
provide a limited assurance on whether the Book Value of Assets of the Trust and its SPVs contained
in Columns A to J of the ‘Statement of Security Cover’ and ‘Statement of Compliance Status of
Covenants’ in respect of Non-Convertible Debentures of the Trust for the half year ended and as at
30 September 2026’ have been accurately extracted and ascertained from the unaudited books of
accounts of the Trust and its SPVs and other relevant records and documents maintained by the
Trust and its SPVs.
6. The engagement involves performing procedures to obtain sufficient appropriate evidence to provide
limited assurance on the Statement as mentioned in paragraph 5 above. The procedures performed
vary in nature and timing from, and are less in extent than for, a reasonable assurance engagement.
Consequently, the level of assurance obtained in a limited assurance engagement is substantially
lower than the assurance that would have been obtained had a reasonable assurance enga
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