Gross Investment Income Contractual

₹ 0.00

Base Rent + CAM Recovery Invoiced

Property OpEx 0.0% OpEx Ratio

₹ 0.00

Taxes, Insurance, Utilities, MEP & PM

Portfolio NOI 0.0% Margin

₹ 0.00

Net Asset Yield Before Fund Overhead

Liquid Cash Reserves Escrow + Op

₹ 0.00

ICICI Escrow + HDFC Operational

Portfolio Area: 4,77,000 Sq.Ft • WALE: 7.69 Years

🎯 Property Selector & Slicer: All 15 Properties Active

| | | |

Code ↕	Asset Name ↕	City ↕	Sector ↕	Anchor Tenant ↕	Area (Sq.Ft) ↕	Rate/Sq.Ft ↕	Gross Rev ↕	OpEx ↕	NOI ↕	OpEx % ↕	Deposit ↕	Valuation ↕

Comparative Statement of Operations (Multi-Period P&L)

Requirement (i): Selected scope comparison across FY 2032 Annual, Q1, Q2, Q3, Q4, and Inception-to-Date (ITD)

Financial Performance Head	FY 2032 (Annual)	Q1 2032	Q2 2032	Q3 2032	Q4 2032	ITD (Inception-to-Date)

KPMG Model Vertical Financial Statements for Investment Companies (US GAAP ASC 946 / ASC 842)

ASC 946 Model

Shri Shyam Real Estate Fund LP

Vertical Statement of Operations (P&L)

For the Applicable Period (Amounts in INR)

Investment Income

Contractual Base Rental Income (ASC 842)₹ 0

Tenant CAM & Operating Expense Recoveries₹ 0

Treasury Bills & Money Market Interest Income₹ 0

Total Investment Income₹ 0

Expenses

Direct Utilities, MEP & Facility Maintenance₹ 0

Municipal Real Estate Taxes & Statutory Levies₹ 0

Comprehensive All-Risk & Terrorism Insurance₹ 0

Property Management Supervisory Fees₹ 0

Fund Statutory Audit, Legal & Administration₹ 0

Total Expenses(₹ 0)

Net Investment Income (NII) ₹ 0

Realized and Unrealized Gain / (Loss) on Real Estate

Net Change in Unrealized Appreciation on Investment Properties₹ 0

Net Increase in Net Assets Resulting from Operations ₹ 0

Shri Shyam Real Estate Fund LP

Vertical Statement of Assets and Liabilities (ASC 946 Balance Sheet)

Assets

Real Estate Investments, at Fair Value (Cost: ₹ 0) ₹ 0

Cash and Cash Equivalents - Fund Operational (HDFC Bank)₹ 0

Restricted Cash - Rental & Security Deposit Escrow (ICICI Bank)₹ 0

Total Assets₹ 0

Liabilities

Tenant Security Deposits Held in Trust (Escrow)₹ 0

Accrued Audit, Property Management & Overhead Expenses₹ 0

Total Liabilities₹ 0

Net Assets (Partners' Capital Accounts)

Class A Institutional Limited Partners (70.0%)₹ 0

Class B Institutional Limited Partners (25.0%)₹ 0

General Partner Capital & Performance Share (5.0%)₹ 0

Total Net Assets (Partners' Capital)₹ 0

Total Liabilities and Net Assets₹ 0

IFRS Model Vertical Financial Statements (IAS 40 Fair Value Model & IFRS 16 Leases)

IAS 1 Presentation

Shri Shyam Real Estate Fund LP

Vertical Statement of Comprehensive Income

Operating Profit

Rental & Operating Recovery Income (IFRS 16)₹ 0

Direct Operating Expenses (Recoverable & Non-Recoverable)(₹ 0)

Net Rental Income / (Loss)₹ 0

Fair Value Adjustments

Fair Value Adjustment on Investment Property (IAS 40)₹ 0

Operating Profit after Fair Value Adjustments₹ 0

Finance & Administration

Finance Income - Bank Deposit & Treasury Interest₹ 0

Administrative, Legal & Audit Expenses(₹ 0)

Total Comprehensive Income for the Period ₹ 0

Shri Shyam Real Estate Fund LP

Vertical Statement of Financial Position (Balance Sheet)

Non-Current Assets

Investment Property at Fair Value (IAS 40 Level 3)₹ 0

Total Non-Current Assets₹ 0

Current Assets

Restricted Rental & Security Deposit Escrow (IFRS 7)₹ 0

Cash and Cash Equivalents (IAS 7)₹ 0

Total Current Assets₹ 0

TOTAL ASSETS ₹ 0

Current Liabilities

Tenant Security Deposits Held in Trust (Escrow Liability)₹ 0

Trade and Other Payables (Accrued Overheads)₹ 0

Total Current Liabilities₹ 0

Equity Attributable to Unitholders / Owners

Unitholders' Contributed Capital (IAS 32)₹ 0

Cumulative Revaluation Surplus & Retained Earnings₹ 0

Total Equity Attributable to Unitholders₹ 0

TOTAL EQUITY AND LIABILITIES₹ 0

BKC Financial Tower Mumbai

Commercial Offices

Tenant: Microsoft India R&D | Area: 48,000 Sq.Ft

Select Asset:

Property Statement of Operations (P&L)

FY 2032

ASC 842 & IFRS 16

Contractual Base Rent₹ 0

CAM & Common Area Maintenance₹ 0

Gross Property Revenue₹ 0

Direct Property OpEx

Municipal Taxes₹ 0

Building Insurance₹ 0

Power & Utilities₹ 0

Repairs & Facilities Maintenance₹ 0

Property Management Supervisory₹ 0

Total Asset OpEx(₹ 0)

Net Operating Income (Asset NOI) ₹ 0

Property Balance Sheet & Lease Terms

Institutional Valuation Schedule

IAS 40 Level 3

Appraised Fair Value (CBRE Model) ₹ 0

Historical Acquisition Cost ₹ 0

Tenant Security Deposit Held (Escrow) ₹ 0

Institutional Lease Metrics

Leasable Area

0 Sq.Ft

Contractual Rent

₹ 0 / Sq.Ft

Remaining WALE

0.0 Years

Lease Expiry

Audited Columnar Bank Book

Tally Direct Double-Entry

Requirement (h): Formatted columnar ledger with Account Head, Parent Group, Debit, Credit, Running Balance, and full Narration

Date	Bank Account	Type	Voucher #	Account Head (Ledger)	Parent Group	Debit (INR)	Credit (INR)	Balance (INR)	Narration

Property-wise Columnar Trial Balance (TB)

Balanced: Dr == Cr (₹0 Out-of-Balance)

Comprehensive multi-asset matrix with all ledger lines across all individual property columns + Fund Common Overhead + Consolidated Fund Total

Master Institutional Rent Roll & WALE Exposure Schedule

Contractual Leases

Granular tenant lease roll with contractual escalation rates, remaining lease terms, monthly and annual rents, and security deposit coverage.

Asset ↕	Property Name ↕	Tenant / Counterparty ↕	Sector ↕	City ↕	Area (Sq.Ft) ↕	Monthly Rent (INR) ↕	Annual Rent (INR) ↕	Deposit (INR) ↕	WALE (Yrs) ↕	Expiry Date ↕	Escalation

Lender Covenant Compliance Certificate & DSCR Analysis

100% Covenants Compliant

Syndicated Senior Debt Facility: Debt Service Coverage Ratio (DSCR), Loan-to-Value (LTV), Debt Yield, and Debt Service Reserve Account (DSRA).

DSCR Coverage Ratio

3.86x

Covenant Threshold: ≥ 1.35x +186% Headroom

Loan-To-Value (LTV)

27.8%

Covenant Limit: ≤ 50.0% 22.2% Buffer

Debt Yield Ratio

23.4%

NOI / Debt Facility High Institutional Safety

DSRA Liquid Escrow

₹ 60.00 Cr

Required: 2 Quarters Interest Fully Funded

Lender Credit Parameters & Covenant Compliance Matrix

Facility Parameter / Covenant Head	Actual Tested Value	Benchmark / Threshold	Margin / Headroom	Compliance Status
Senior Term Loan Facility (Outstanding Principal)	₹ 1,710.00 Cr	Approved Facility	-	ACTIVE
Weighted Average Interest Rate (Floating Spread over REPO)	7.75% p.a.	Base + 125 bps	Competitive	COMPLIANT
Annual Net Operating Income (NOI Available for Debt Service)	₹ 400.12 Cr	Tested Period	+₹ 274.87 Cr	PASS
Debt Service Coverage Ratio (DSCR = NOI / Annual Debt Service)	3.86x	Minimum 1.35x	+2.51x Headroom	PASS (100%)
Portfolio Loan-to-Value Ratio (LTV = Debt / Portfolio Fair Value)	27.8%	Maximum 50.0%	22.2% Headroom	PASS
Debt Service Reserve Account (DSRA Held in ICICI Escrow)	₹ 60.00 Cr	2 Quarters Interest	Fully Funded	COMPLIANT

Institutional Export Hub | Native .xlsx Workbooks + PDF Packs

Institutional Financial & Audit Reports Center

Download board-ready Microsoft Excel (.xlsx) workbooks with KPMG/Yardi institutional styling, Navy headers (#0F172A), Segoe UI typography, and double-underline accounting totals, or print complete LP Investor audit packs.

Active Export Scope Consolidated Fund | FY 2032 | 10 Assets

1. Consolidated Master Packages

New Feature All Properties + Fund Common

Property-wise Columnar Trial Balance (.xlsx)

Multi-column balance matrix showing all accounting ledgers across all individual property columns + Fund Common Overhead + Consolidated Total with 100% debit/credit proof.

Format: Formatted Columnar Excel

Master Real Estate Fund Financial Pack

.xlsx (Multi-Tab)

Complete institutional model consolidating all 6 modules: Operating Matrix, Comparative Multi-Period P&L, Vertical US GAAP ASC 946, Vertical IFRS IAS 40, Asset Drilldowns, and Audited Columnar Bank Book into a single professional workbook.

All 10 Assets Multi-Standard Bank Audit Book

Size: ~55 KB

Complete LP Investor Audit & Briefing Pack

PDF / Print

Executive briefing document optimized for Board of Directors and LP investor meetings. Includes portfolio KPIs, multi-property operating yield analysis, and audited financial statements.

Print-Optimized Executive Summary No Margins Clutter

Format: High-Res Print / PDF

Official Chart of Accounts Register (.xlsx)

4-Tab Workbook

Complete institutional Chart of Accounts with all 155 general ledger accounts, 14 Tally primary groups, 15-property cross-sectional mapping, normal balances (Dr/Cr), and financial statement classification.

155 Ledgers 14 Tally Groups 15 Assets Mapped IAS 40 & ASC 946

Size: ~25 KB (.xlsx)

2. US GAAP Statutory Financial Statements (ASC 946)

Complete Statements

Full US GAAP Financials

Both Vertical Statement of Operations and Vertical Statement of Assets & Liabilities in a consolidated workbook.

ASC 946 Operations

Statement of Operations (P&L)

Standalone vertical statement showing contractual rents, CAM recoveries, property OpEx, NII, and fair value adjustments.

ASC 946 Balance Sheet

Statement of Assets & Liabilities

Standalone vertical statement with real estate at fair value, restricted escrow, deposits held, and Class A/B/GP capital accounts.

3. IFRS Statutory Financial Statements (IAS 40 & IFRS 16)

Complete Statements

Full IFRS Financials Pack

Both Vertical Statement of Comprehensive Income and Statement of Financial Position compliant with IAS 1 and IAS 40.

IAS 1 / IAS 40

Statement of Comprehensive Income

Vertical statement of lease revenue, direct property expenses, operating profit, fair value appreciation, and total comprehensive income.

IAS 1 / IFRS 7

Statement of Financial Position

Vertical statement of non-current investment properties, current escrow assets, tenant security obligations, and unitholders' equity.

4. Portfolio, Asset & Treasury Audit Ledgers

Asset Matrix

10-Property Operating Matrix

Cross-sectional analysis of leasable area, rent rates, contractual revenues, OpEx, and NOI margins.

Multi-Period

Comparative 4-Period P&L

Period-over-period comparative analysis spanning FY 2032 Annual, Q1, Q2, Q3, Q4, and ITD inception.

Asset Tear Sheet

Single Asset Drilldown Report

Deep dive tear sheet with tenant lease terms, remaining WALE, individual property P&L, and balance sheet items.

Double-Entry Audit

Audited Columnar Bank Book

Full transaction trail from Tally: ICICI Escrow and HDFC Operational accounts, vouchers, ledgers, and narrations.

Lease Roll

Master Rent Roll & WALE

Granular tenant lease expiration schedule, contractual escalations, monthly/annual base rents, and security deposits.

Credit Covenants

Lender Compliance & DSCR

Senior debt compliance certification: 3.86x DSCR vs 1.35x covenant, 27.8% LTV vs 50% max, and ₹60 Cr DSRA.

Institutional Property Master Register

Centralized operational asset repository, purchase/sale tracking, fair valuations, and lifecycle status (Standalone operational database, decoupled from Tally GL).

Total Properties 0

Active Operations 0

Exited / Sold 0

Leasable Area 0 Sq.Ft

Portfolio Fair Value ₹ 0 Cr

Status:

Sector:

Metro:

Code	Asset Name & Entity	Sector & Metro	Sq.Ft	Rate/SqFt	Anchor Tenant	Acquisition	Sale / Exit	Fair Value	Status	Actions

Operational Schedules & Compliance Reminders

Rent collection, bank debt interest, electricity/utility billing, property taxes, insurance and statutory NOC renewals linked to property assets.

🏢 Property:

Status:

From:

To:

Urgency	Type	Linked Property	Schedule / Description	Vendor / Counterparty	Account / Ref	Frequency	Amount Due	Due Date	Escalation	Actions

👥

Team Access & Property Scope Management

Active Organization Users Apex REIT

Name & Email	Role	Assigned Properties	Action

+ Provision New Team Member

Comparative Statement of Operations (Multi-Period P&L)

Shri Shyam Real Estate Fund LP

Vertical Statement of Operations (P&L)

Shri Shyam Real Estate Fund LP

Vertical Statement of Assets and Liabilities (ASC 946 Balance Sheet)

Shri Shyam Real Estate Fund LP

Vertical Statement of Comprehensive Income

Shri Shyam Real Estate Fund LP

Vertical Statement of Financial Position (Balance Sheet)

BKC Financial Tower Mumbai

Property Statement of Operations (P&L)

Property Balance Sheet & Lease Terms

Audited Columnar Bank Book

Property-wise Columnar Trial Balance (TB)

Master Institutional Rent Roll & WALE Exposure Schedule

Lender Covenant Compliance Certificate & DSCR Analysis

Lender Credit Parameters & Covenant Compliance Matrix

Institutional Financial & Audit Reports Center

1. Consolidated Master Packages

Property-wise Columnar Trial Balance (.xlsx)

Master Real Estate Fund Financial Pack

Complete LP Investor Audit & Briefing Pack

Official Chart of Accounts Register (.xlsx)

2. US GAAP Statutory Financial Statements (ASC 946)

Full US GAAP Financials

Statement of Operations (P&L)

Statement of Assets & Liabilities

3. IFRS Statutory Financial Statements (IAS 40 & IFRS 16)

Full IFRS Financials Pack

Statement of Comprehensive Income

Statement of Financial Position

4. Portfolio, Asset & Treasury Audit Ledgers

10-Property Operating Matrix

Comparative 4-Period P&L

Single Asset Drilldown Report

Audited Columnar Bank Book

Master Rent Roll & WALE

Lender Compliance & DSCR

Institutional Property Master Register

Operational Schedules & Compliance Reminders

Multi-Tenant Authentication & Role Switcher

Team Access & Property Scope Management

Add New Property Asset

Bulk Import Properties from Excel (.xlsx)

Create Operational Schedule / Reminder