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Delhi regional office, Nehru Place | Capital Estates Pvt Ltd | Konark Retail Pvt Ltd (INR)

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Initial lease liability39,365,978.90

Initial ROU asset39,765,978.90

Liability today15,539,834.33current 3,566,620.85 / non-current 11,973,213.48

ROU asset today12,820,670.92

Undiscounted payments36,747,520.00

Terms

Commencement: 01 Jul 2023
Term: 84 months (modelled 84) to 30 Jun 2030
Payment: 640,000.00 monthly, in advance
Escalation: 5% every 3 years
Rent-free: 2 months
Discount rate: 9.510% (current 9.400%)
Initial direct costs / incentives: 0.00 / 0.00
Prepaid / restoration: 0.00 / 400,000.00
Exemption: None (on balance sheet)
Options: None

Event timeline

Effective	Event	Detail	Liability before	Liability after	ROU before	ROU after	Gain / (loss)
01 Jan 2025	Scope decrease	scope decreased 40%, discount rate 9.40% Gave up two of five floors	34,418,389.15	20,707,865.58	31,244,697.72	18,803,650.72	1,269,476.57

Amortisation schedule

#	Period	Rate	Liability opening	Remeasure	Interest	Payment	Liability closing	ROU opening	Remeasure	Depreciation	ROU closing
1	Jul 2023	9.510%	39,365,978.90	0.00	311,975.38	0.00	39,677,954.28	39,765,978.90	0.00	473,404.51	39,292,574.39
2	Aug 2023	9.510%	39,677,954.28	0.00	314,447.79	0.00	39,992,402.07	39,292,574.39	0.00	473,404.51	38,819,169.88
3	Sep 2023	9.510%	39,992,402.07	0.00	311,867.79	640,000.00	39,664,269.86	38,819,169.88	0.00	473,404.51	38,345,765.37
4	Oct 2023	9.510%	39,664,269.86	0.00	309,267.34	640,000.00	39,333,537.20	38,345,765.37	0.00	473,404.51	37,872,360.86
5	Nov 2023	9.510%	39,333,537.20	0.00	306,646.28	640,000.00	39,000,183.48	37,872,360.86	0.00	473,404.51	37,398,956.35
6	Dec 2023	9.510%	39,000,183.48	0.00	304,004.45	640,000.00	38,664,187.93	37,398,956.35	0.00	473,404.51	36,925,551.84
7	Jan 2024	9.510%	38,664,187.93	0.00	301,341.69	640,000.00	38,325,529.62	36,925,551.84	0.00	473,404.51	36,452,147.33
8	Feb 2024	9.510%	38,325,529.62	0.00	298,657.82	640,000.00	37,984,187.44	36,452,147.33	0.00	473,404.51	35,978,742.82
9	Mar 2024	9.510%	37,984,187.44	0.00	295,952.69	640,000.00	37,640,140.13	35,978,742.82	0.00	473,404.51	35,505,338.31
10	Apr 2024	9.510%	37,640,140.13	0.00	293,226.11	640,000.00	37,293,366.24	35,505,338.31	0.00	473,404.51	35,031,933.80
11	May 2024	9.510%	37,293,366.24	0.00	290,477.93	640,000.00	36,943,844.17	35,031,933.80	0.00	473,404.51	34,558,529.29
12	Jun 2024	9.510%	36,943,844.17	0.00	287,707.97	640,000.00	36,591,552.14	34,558,529.29	0.00	473,404.51	34,085,124.78
13	Jul 2024	9.510%	36,591,552.14	0.00	284,916.05	640,000.00	36,236,468.19	34,085,124.78	0.00	473,404.51	33,611,720.27
14	Aug 2024	9.510%	36,236,468.19	0.00	282,102.01	640,000.00	35,878,570.20	33,611,720.27	0.00	473,404.51	33,138,315.76
15	Sep 2024	9.510%	35,878,570.20	0.00	279,265.67	640,000.00	35,517,835.87	33,138,315.76	0.00	473,404.51	32,664,911.25
16	Oct 2024	9.510%	35,517,835.87	0.00	276,406.85	640,000.00	35,154,242.72	32,664,911.25	0.00	473,404.51	32,191,506.74
17	Nov 2024	9.510%	35,154,242.72	0.00	273,525.37	640,000.00	34,787,768.09	32,191,506.74	0.00	473,404.51	31,718,102.23
18	Dec 2024	9.510%	34,787,768.09	0.00	270,621.06	640,000.00	34,418,389.15	31,718,102.23	0.00	473,404.51	31,244,697.72
19	Jan 2025	9.400%	34,418,389.15	(13,710,523.57)	159,203.61	384,000.00	20,483,069.19	31,244,697.72	(12,441,047.00)	284,903.80	18,518,746.92
20	Feb 2025	9.400%	20,483,069.19	0.00	157,442.71	384,000.00	20,256,511.90	18,518,746.92	0.00	284,903.80	18,233,843.12
21	Mar 2025	9.400%	20,256,511.90	0.00	155,668.01	384,000.00	20,028,179.91	18,233,843.12	0.00	284,903.80	17,948,939.32
22	Apr 2025	9.400%	20,028,179.91	0.00	153,879.41	384,000.00	19,798,059.32	17,948,939.32	0.00	284,903.80	17,664,035.52
23	May 2025	9.400%	19,798,059.32	0.00	152,076.80	384,000.00	19,566,136.12	17,664,035.52	0.00	284,903.80	17,379,131.72
24	Jun 2025	9.400%	19,566,136.12	0.00	150,260.07	384,000.00	19,332,396.19	17,379,131.72	0.00	284,903.80	17,094,227.92
25	Jul 2025	9.400%	19,332,396.19	0.00	148,429.10	384,000.00	19,096,825.29	17,094,227.92	0.00	284,903.80	16,809,324.12
26	Aug 2025	9.400%	19,096,825.29	0.00	146,583.80	384,000.00	18,859,409.09	16,809,324.12	0.00	284,903.80	16,524,420.32
27	Sep 2025	9.400%	18,859,409.09	0.00	144,724.04	384,000.00	18,620,133.13	16,524,420.32	0.00	284,903.80	16,239,516.52
28	Oct 2025	9.400%	18,620,133.13	0.00	142,849.71	384,000.00	18,378,982.84	16,239,516.52	0.00	284,903.80	15,954,612.72
29	Nov 2025	9.400%	18,378,982.84	0.00	140,960.70	384,000.00	18,135,943.54	15,954,612.72	0.00	284,903.80	15,669,708.92
30	Dec 2025	9.400%	18,135,943.54	0.00	139,056.89	384,000.00	17,891,000.43	15,669,708.92	0.00	284,903.80	15,384,805.12
31	Jan 2026	9.400%	17,891,000.43	0.00	137,138.17	384,000.00	17,644,138.60	15,384,805.12	0.00	284,903.80	15,099,901.32
32	Feb 2026	9.400%	17,644,138.60	0.00	135,204.42	384,000.00	17,395,343.02	15,099,901.32	0.00	284,903.80	14,814,997.52
33	Mar 2026	9.400%	17,395,343.02	0.00	133,255.52	384,000.00	17,144,598.54	14,814,997.52	0.00	284,903.80	14,530,093.72
34	Apr 2026	9.400%	17,144,598.54	0.00	131,291.36	384,000.00	16,891,889.90	14,530,093.72	0.00	284,903.80	14,245,189.92
35	May 2026	9.400%	16,891,889.90	0.00	129,311.80	384,000.00	16,637,201.70	14,245,189.92	0.00	284,903.80	13,960,286.12
36	Jun 2026	9.400%	16,637,201.70	0.00	127,316.75	384,000.00	16,380,518.45	13,960,286.12	0.00	284,903.80	13,675,382.32
37	Jul 2026	9.400%	16,380,518.45	0.00	125,155.66	403,200.00	16,102,474.11	13,675,382.32	0.00	284,903.80	13,390,478.52
38	Aug 2026	9.400%	16,102,474.11	0.00	122,977.65	403,200.00	15,822,251.76	13,390,478.52	0.00	284,903.80	13,105,574.72
39	Sep 2026	9.400%	15,822,251.76	0.00	120,782.57	403,200.00	15,539,834.33	13,105,574.72	0.00	284,903.80	12,820,670.92
40	Oct 2026	9.400%	15,539,834.33	0.00	118,570.30	403,200.00	15,255,204.63	12,820,670.92	0.00	284,903.80	12,535,767.12
41	Nov 2026	9.400%	15,255,204.63	0.00	116,340.70	403,200.00	14,968,345.33	12,535,767.12	0.00	284,903.80	12,250,863.32
42	Dec 2026	9.400%	14,968,345.33	0.00	114,093.64	403,200.00	14,679,238.97	12,250,863.32	0.00	284,903.80	11,965,959.52
43	Jan 2027	9.400%	14,679,238.97	0.00	111,828.97	403,200.00	14,387,867.94	11,965,959.52	0.00	284,903.80	11,681,055.72
44	Feb 2027	9.400%	14,387,867.94	0.00	109,546.57	403,200.00	14,094,214.51	11,681,055.72	0.00	284,903.80	11,396,151.92
45	Mar 2027	9.400%	14,094,214.51	0.00	107,246.28	403,200.00	13,798,260.79	11,396,151.92	0.00	284,903.80	11,111,248.12
46	Apr 2027	9.400%	13,798,260.79	0.00	104,927.98	403,200.00	13,499,988.77	11,111,248.12	0.00	284,903.80	10,826,344.32
47	May 2027	9.400%	13,499,988.77	0.00	102,591.51	403,200.00	13,199,380.28	10,826,344.32	0.00	284,903.80	10,541,440.52
48	Jun 2027	9.400%	13,199,380.28	0.00	100,236.75	403,200.00	12,896,417.03	10,541,440.52	0.00	284,903.80	10,256,536.72
49	Jul 2027	9.400%	12,896,417.03	0.00	97,863.53	403,200.00	12,591,080.56	10,256,536.72	0.00	284,903.80	9,971,632.92
50	Aug 2027	9.400%	12,591,080.56	0.00	95,471.73	403,200.00	12,283,352.29	9,971,632.92	0.00	284,903.80	9,686,729.12
51	Sep 2027	9.400%	12,283,352.29	0.00	93,061.19	403,200.00	11,973,213.48	9,686,729.12	0.00	284,903.80	9,401,825.32
52	Oct 2027	9.400%	11,973,213.48	0.00	90,631.77	403,200.00	11,660,645.25	9,401,825.32	0.00	284,903.80	9,116,921.52
53	Nov 2027	9.400%	11,660,645.25	0.00	88,183.32	403,200.00	11,345,628.57	9,116,921.52	0.00	284,903.80	8,832,017.72
54	Dec 2027	9.400%	11,345,628.57	0.00	85,715.69	403,200.00	11,028,144.26	8,832,017.72	0.00	284,903.80	8,547,113.92
55	Jan 2028	9.400%	11,028,144.26	0.00	83,228.73	403,200.00	10,708,172.99	8,547,113.92	0.00	284,903.80	8,262,210.12
56	Feb 2028	9.400%	10,708,172.99	0.00	80,722.29	403,200.00	10,385,695.28	8,262,210.12	0.00	284,903.80	7,977,306.32
57	Mar 2028	9.400%	10,385,695.28	0.00	78,196.21	403,200.00	10,060,691.49	7,977,306.32	0.00	284,903.80	7,692,402.52
58	Apr 2028	9.400%	10,060,691.49	0.00	75,650.35	403,200.00	9,733,141.84	7,692,402.52	0.00	284,903.80	7,407,498.72
59	May 2028	9.400%	9,733,141.84	0.00	73,084.54	403,200.00	9,403,026.38	7,407,498.72	0.00	284,903.80	7,122,594.92
60	Jun 2028	9.400%	9,403,026.38	0.00	70,498.64	403,200.00	9,070,325.02	7,122,594.92	0.00	284,903.80	6,837,691.12
61	Jul 2028	9.400%	9,070,325.02	0.00	67,892.48	403,200.00	8,735,017.50	6,837,691.12	0.00	284,903.80	6,552,787.32
62	Aug 2028	9.400%	8,735,017.50	0.00	65,265.90	403,200.00	8,397,083.40	6,552,787.32	0.00	284,903.80	6,267,883.52
63	Sep 2028	9.400%	8,397,083.40	0.00	62,618.75	403,200.00	8,056,502.15	6,267,883.52	0.00	284,903.80	5,982,979.72
64	Oct 2028	9.400%	8,056,502.15	0.00	59,950.87	403,200.00	7,713,253.02	5,982,979.72	0.00	284,903.80	5,698,075.92
65	Nov 2028	9.400%	7,713,253.02	0.00	57,262.08	403,200.00	7,367,315.10	5,698,075.92	0.00	284,903.80	5,413,172.12
66	Dec 2028	9.400%	7,367,315.10	0.00	54,552.23	403,200.00	7,018,667.33	5,413,172.12	0.00	284,903.80	5,128,268.32
67	Jan 2029	9.400%	7,018,667.33	0.00	51,821.16	403,200.00	6,667,288.49	5,128,268.32	0.00	284,903.80	4,843,364.52
68	Feb 2029	9.400%	6,667,288.49	0.00	49,068.69	403,200.00	6,313,157.18	4,843,364.52	0.00	284,903.80	4,558,460.72
69	Mar 2029	9.400%	6,313,157.18	0.00	46,294.66	403,200.00	5,956,251.84	4,558,460.72	0.00	284,903.80	4,273,556.92
70	Apr 2029	9.400%	5,956,251.84	0.00	43,498.91	403,200.00	5,596,550.75	4,273,556.92	0.00	284,903.79	3,988,653.13
71	May 2029	9.400%	5,596,550.75	0.00	40,681.25	403,200.00	5,234,032.00	3,988,653.13	0.00	284,903.80	3,703,749.33
72	Jun 2029	9.400%	5,234,032.00	0.00	37,841.52	403,200.00	4,868,673.52	3,703,749.33	0.00	284,903.79	3,418,845.54
73	Jul 2029	9.400%	4,868,673.52	0.00	34,821.62	423,360.00	4,480,135.14	3,418,845.54	0.00	284,903.80	3,133,941.74
74	Aug 2029	9.400%	4,480,135.14	0.00	31,778.07	423,360.00	4,088,553.21	3,133,941.74	0.00	284,903.79	2,849,037.95
75	Sep 2029	9.400%	4,088,553.21	0.00	28,710.68	423,360.00	3,693,903.89	2,849,037.95	0.00	284,903.80	2,564,134.15
76	Oct 2029	9.400%	3,693,903.89	0.00	25,619.26	423,360.00	3,296,163.15	2,564,134.15	0.00	284,903.79	2,279,230.36
77	Nov 2029	9.400%	3,296,163.15	0.00	22,503.62	423,360.00	2,895,306.77	2,279,230.36	0.00	284,903.80	1,994,326.56
78	Dec 2029	9.400%	2,895,306.77	0.00	19,363.58	423,360.00	2,491,310.35	1,994,326.56	0.00	284,903.79	1,709,422.77
79	Jan 2030	9.400%	2,491,310.35	0.00	16,198.94	423,360.00	2,084,149.29	1,709,422.77	0.00	284,903.80	1,424,518.97
80	Feb 2030	9.400%	2,084,149.29	0.00	13,009.52	423,360.00	1,673,798.81	1,424,518.97	0.00	284,903.79	1,139,615.18
81	Mar 2030	9.400%	1,673,798.81	0.00	9,795.10	423,360.00	1,260,233.91	1,139,615.18	0.00	284,903.80	854,711.38
82	Apr 2030	9.400%	1,260,233.91	0.00	6,555.51	423,360.00	843,429.42	854,711.38	0.00	284,903.79	569,807.59
83	May 2030	9.400%	843,429.42	0.00	3,290.54	423,360.00	423,359.96	569,807.59	0.00	284,903.80	284,903.79
84	Jun 2030	9.400%	423,359.96	0.00	0.04	423,360.00	0.00	284,903.79	0.00	284,903.79	0.00

Journal entries

Date	Entry	Account	Debit	Credit	Status
31 Oct 2026	Depreciation, month 40	Depreciation expense - ROU	284,903.80		Draft
		Accumulated depreciation - ROU		284,903.80
30 Nov 2026	Interest, month 41	Interest expense - leases	116,340.70		Draft
		Lease liability		116,340.70
30 Nov 2026	Lease payment, month 41	Lease liability	403,200.00		Draft
		Cash / bank		403,200.00
30 Nov 2026	Depreciation, month 41	Depreciation expense - ROU	284,903.80		Draft
		Accumulated depreciation - ROU		284,903.80
31 Dec 2026	Interest, month 42	Interest expense - leases	114,093.64		Draft
		Lease liability		114,093.64
31 Dec 2026	Lease payment, month 42	Lease liability	403,200.00		Draft
		Cash / bank		403,200.00
31 Dec 2026	Depreciation, month 42	Depreciation expense - ROU	284,903.80		Draft
		Accumulated depreciation - ROU		284,903.80
31 Jan 2027	Interest, month 43	Interest expense - leases	111,828.97		Draft
		Lease liability		111,828.97
31 Jan 2027	Lease payment, month 43	Lease liability	403,200.00		Draft
		Cash / bank		403,200.00
31 Jan 2027	Depreciation, month 43	Depreciation expense - ROU	284,903.80		Draft
		Accumulated depreciation - ROU		284,903.80
28 Feb 2027	Interest, month 44	Interest expense - leases	109,546.57		Draft
		Lease liability		109,546.57
28 Feb 2027	Lease payment, month 44	Lease liability	403,200.00		Draft
		Cash / bank		403,200.00
28 Feb 2027	Depreciation, month 44	Depreciation expense - ROU	284,903.80		Draft
		Accumulated depreciation - ROU		284,903.80
31 Mar 2027	Interest, month 45	Interest expense - leases	107,246.28		Draft
		Lease liability		107,246.28
31 Mar 2027	Lease payment, month 45	Lease liability	403,200.00		Draft
		Cash / bank		403,200.00
31 Mar 2027	Depreciation, month 45	Depreciation expense - ROU	284,903.80		Draft
		Accumulated depreciation - ROU		284,903.80
30 Apr 2027	Interest, month 46	Interest expense - leases	104,927.98		Draft
		Lease liability		104,927.98
30 Apr 2027	Lease payment, month 46	Lease liability	403,200.00		Draft
		Cash / bank		403,200.00
30 Apr 2027	Depreciation, month 46	Depreciation expense - ROU	284,903.80		Draft
		Accumulated depreciation - ROU		284,903.80
31 May 2027	Interest, month 47	Interest expense - leases	102,591.51		Draft
		Lease liability		102,591.51
31 May 2027	Lease payment, month 47	Lease liability	403,200.00		Draft
		Cash / bank		403,200.00
31 May 2027	Depreciation, month 47	Depreciation expense - ROU	284,903.80		Draft
		Accumulated depreciation - ROU		284,903.80
30 Jun 2027	Interest, month 48	Interest expense - leases	100,236.75		Draft
		Lease liability		100,236.75
30 Jun 2027	Lease payment, month 48	Lease liability	403,200.00		Draft
		Cash / bank		403,200.00
30 Jun 2027	Depreciation, month 48	Depreciation expense - ROU	284,903.80		Draft
		Accumulated depreciation - ROU		284,903.80
31 Jul 2027	Interest, month 49	Interest expense - leases	97,863.53		Draft
		Lease liability		97,863.53
31 Jul 2027	Lease payment, month 49	Lease liability	403,200.00		Draft
		Cash / bank		403,200.00
31 Jul 2027	Depreciation, month 49	Depreciation expense - ROU	284,903.80		Draft
		Accumulated depreciation - ROU		284,903.80
31 Aug 2027	Interest, month 50	Interest expense - leases	95,471.73		Draft
		Lease liability		95,471.73
31 Aug 2027	Lease payment, month 50	Lease liability	403,200.00		Draft
		Cash / bank		403,200.00
31 Aug 2027	Depreciation, month 50	Depreciation expense - ROU	284,903.80		Draft
		Accumulated depreciation - ROU		284,903.80
30 Sep 2027	Interest, month 51	Interest expense - leases	93,061.19		Draft
		Lease liability		93,061.19
30 Sep 2027	Lease payment, month 51	Lease liability	403,200.00		Draft
		Cash / bank		403,200.00
30 Sep 2027	Depreciation, month 51	Depreciation expense - ROU	284,903.80		Draft
		Accumulated depreciation - ROU		284,903.80
31 Oct 2027	Interest, month 52	Interest expense - leases	90,631.77		Draft
		Lease liability		90,631.77
31 Oct 2027	Lease payment, month 52	Lease liability	403,200.00		Draft
		Cash / bank		403,200.00
31 Oct 2027	Depreciation, month 52	Depreciation expense - ROU	284,903.80		Draft
		Accumulated depreciation - ROU		284,903.80
30 Nov 2027	Interest, month 53	Interest expense - leases	88,183.32		Draft
		Lease liability		88,183.32
30 Nov 2027	Lease payment, month 53	Lease liability	403,200.00		Draft
		Cash / bank		403,200.00
30 Nov 2027	Depreciation, month 53	Depreciation expense - ROU	284,903.80		Draft
		Accumulated depreciation - ROU		284,903.80
31 Dec 2027	Interest, month 54	Interest expense - leases	85,715.69		Draft
		Lease liability		85,715.69
31 Dec 2027	Lease payment, month 54	Lease liability	403,200.00		Draft
		Cash / bank		403,200.00
31 Dec 2027	Depreciation, month 54	Depreciation expense - ROU	284,903.80		Draft
		Accumulated depreciation - ROU		284,903.80
31 Jan 2028	Interest, month 55	Interest expense - leases	83,228.73		Draft
		Lease liability		83,228.73
31 Jan 2028	Lease payment, month 55	Lease liability	403,200.00		Draft
		Cash / bank		403,200.00
31 Jan 2028	Depreciation, month 55	Depreciation expense - ROU	284,903.80		Draft
		Accumulated depreciation - ROU		284,903.80
29 Feb 2028	Interest, month 56	Interest expense - leases	80,722.29		Draft
		Lease liability		80,722.29
29 Feb 2028	Lease payment, month 56	Lease liability	403,200.00		Draft
		Cash / bank		403,200.00
29 Feb 2028	Depreciation, month 56	Depreciation expense - ROU	284,903.80		Draft
		Accumulated depreciation - ROU		284,903.80
31 Mar 2028	Interest, month 57	Interest expense - leases	78,196.21		Draft
		Lease liability		78,196.21
31 Mar 2028	Lease payment, month 57	Lease liability	403,200.00		Draft
		Cash / bank		403,200.00
31 Mar 2028	Depreciation, month 57	Depreciation expense - ROU	284,903.80		Draft
		Accumulated depreciation - ROU		284,903.80
30 Apr 2028	Interest, month 58	Interest expense - leases	75,650.35		Draft
		Lease liability		75,650.35
30 Apr 2028	Lease payment, month 58	Lease liability	403,200.00		Draft
		Cash / bank		403,200.00
30 Apr 2028	Depreciation, month 58	Depreciation expense - ROU	284,903.80		Draft
		Accumulated depreciation - ROU		284,903.80
31 May 2028	Interest, month 59	Interest expense - leases	73,084.54		Draft
		Lease liability		73,084.54
31 May 2028	Lease payment, month 59	Lease liability	403,200.00		Draft
		Cash / bank		403,200.00
31 May 2028	Depreciation, month 59	Depreciation expense - ROU	284,903.80		Draft
		Accumulated depreciation - ROU		284,903.80
30 Jun 2028	Interest, month 60	Interest expense - leases	70,498.64		Draft
		Lease liability		70,498.64
30 Jun 2028	Lease payment, month 60	Lease liability	403,200.00		Draft
		Cash / bank		403,200.00