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Pune sales office | Magarpatta Commercial | Konark Retail Pvt Ltd (INR)

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Initial lease liability19,719,588.41

Initial ROU asset19,719,588.41

Liability today9,472,115.04current 4,518,009.04 / non-current 4,954,106.00

ROU asset today7,887,835.32

Undiscounted payments24,682,000.00

Terms

Commencement: 01 Oct 2023
Term: 60 months (modelled 60) to 30 Sep 2028
Payment: 410,000.00 monthly, in advance
Escalation: 5% every 3 years
Rent-free: 1 months
Discount rate: 9.250%
Initial direct costs / incentives: 0.00 / 0.00
Prepaid / restoration: 0.00 / 0.00
Exemption: None (on balance sheet)
Options: None

Amortisation schedule

#	Period	Rate	Liability opening	Interest	Payment	Liability closing	ROU opening	Depreciation	ROU closing
1	Oct 2023	9.250%	19,719,588.41	152,005.16	0.00	19,871,593.57	19,719,588.41	328,659.81	19,390,928.60
2	Nov 2023	9.250%	19,871,593.57	150,016.45	410,000.00	19,611,610.02	19,390,928.60	328,659.81	19,062,268.79
3	Dec 2023	9.250%	19,611,610.02	148,012.41	410,000.00	19,349,622.43	19,062,268.79	328,659.81	18,733,608.98
4	Jan 2024	9.250%	19,349,622.43	145,992.92	410,000.00	19,085,615.35	18,733,608.98	328,659.81	18,404,949.17
5	Feb 2024	9.250%	19,085,615.35	143,957.87	410,000.00	18,819,573.22	18,404,949.17	328,659.81	18,076,289.36
6	Mar 2024	9.250%	18,819,573.22	141,907.13	410,000.00	18,551,480.35	18,076,289.36	328,659.81	17,747,629.55
7	Apr 2024	9.250%	18,551,480.35	139,840.58	410,000.00	18,281,320.93	17,747,629.55	328,659.81	17,418,969.74
8	May 2024	9.250%	18,281,320.93	137,758.10	410,000.00	18,009,079.03	17,418,969.74	328,659.81	17,090,309.93
9	Jun 2024	9.250%	18,009,079.03	135,659.57	410,000.00	17,734,738.60	17,090,309.93	328,659.81	16,761,650.12
10	Jul 2024	9.250%	17,734,738.60	133,544.86	410,000.00	17,458,283.46	16,761,650.12	328,659.81	16,432,990.31
11	Aug 2024	9.250%	17,458,283.46	131,413.85	410,000.00	17,179,697.31	16,432,990.31	328,659.81	16,104,330.50
12	Sep 2024	9.250%	17,179,697.31	129,266.42	410,000.00	16,898,963.73	16,104,330.50	328,659.81	15,775,670.69
13	Oct 2024	9.250%	16,898,963.73	127,102.43	410,000.00	16,616,066.16	15,775,670.69	328,659.81	15,447,010.88
14	Nov 2024	9.250%	16,616,066.16	124,921.76	410,000.00	16,330,987.92	15,447,010.88	328,659.81	15,118,351.07
15	Dec 2024	9.250%	16,330,987.92	122,724.28	410,000.00	16,043,712.20	15,118,351.07	328,659.81	14,789,691.26
16	Jan 2025	9.250%	16,043,712.20	120,509.86	410,000.00	15,754,222.06	14,789,691.26	328,659.81	14,461,031.45
17	Feb 2025	9.250%	15,754,222.06	118,278.38	410,000.00	15,462,500.44	14,461,031.45	328,659.81	14,132,371.64
18	Mar 2025	9.250%	15,462,500.44	116,029.69	410,000.00	15,168,530.13	14,132,371.64	328,659.81	13,803,711.83
19	Apr 2025	9.250%	15,168,530.13	113,763.67	410,000.00	14,872,293.80	13,803,711.83	328,659.81	13,475,052.02
20	May 2025	9.250%	14,872,293.80	111,480.18	410,000.00	14,573,773.98	13,475,052.02	328,659.81	13,146,392.21
21	Jun 2025	9.250%	14,573,773.98	109,179.09	410,000.00	14,272,953.07	13,146,392.21	328,659.81	12,817,732.40
22	Jul 2025	9.250%	14,272,953.07	106,860.26	410,000.00	13,969,813.33	12,817,732.40	328,659.81	12,489,072.59
23	Aug 2025	9.250%	13,969,813.33	104,523.56	410,000.00	13,664,336.89	12,489,072.59	328,659.80	12,160,412.79
24	Sep 2025	9.250%	13,664,336.89	102,168.85	410,000.00	13,356,505.74	12,160,412.79	328,659.81	11,831,752.98
25	Oct 2025	9.250%	13,356,505.74	99,795.98	410,000.00	13,046,301.72	11,831,752.98	328,659.80	11,503,093.18
26	Nov 2025	9.250%	13,046,301.72	97,404.83	410,000.00	12,733,706.55	11,503,093.18	328,659.81	11,174,433.37
27	Dec 2025	9.250%	12,733,706.55	94,995.24	410,000.00	12,418,701.79	11,174,433.37	328,659.80	10,845,773.57
28	Jan 2026	9.250%	12,418,701.79	92,567.08	410,000.00	12,101,268.87	10,845,773.57	328,659.81	10,517,113.76
29	Feb 2026	9.250%	12,101,268.87	90,120.20	410,000.00	11,781,389.07	10,517,113.76	328,659.80	10,188,453.96
30	Mar 2026	9.250%	11,781,389.07	87,654.46	410,000.00	11,459,043.53	10,188,453.96	328,659.81	9,859,794.15
31	Apr 2026	9.250%	11,459,043.53	85,169.71	410,000.00	11,134,213.24	9,859,794.15	328,659.80	9,531,134.35
32	May 2026	9.250%	11,134,213.24	82,665.81	410,000.00	10,806,879.05	9,531,134.35	328,659.81	9,202,474.54
33	Jun 2026	9.250%	10,806,879.05	80,142.61	410,000.00	10,477,021.66	9,202,474.54	328,659.80	8,873,814.74
34	Jul 2026	9.250%	10,477,021.66	77,599.96	410,000.00	10,144,621.62	8,873,814.74	328,659.81	8,545,154.93
35	Aug 2026	9.250%	10,144,621.62	75,037.71	410,000.00	9,809,659.33	8,545,154.93	328,659.80	8,216,495.13
36	Sep 2026	9.250%	9,809,659.33	72,455.71	410,000.00	9,472,115.04	8,216,495.13	328,659.81	7,887,835.32
37	Oct 2026	9.250%	9,472,115.04	69,695.78	430,500.00	9,111,310.82	7,887,835.32	328,659.80	7,559,175.52
38	Nov 2026	9.250%	9,111,310.82	66,914.58	430,500.00	8,747,725.40	7,559,175.52	328,659.81	7,230,515.71
39	Dec 2026	9.250%	8,747,725.40	64,111.95	430,500.00	8,381,337.35	7,230,515.71	328,659.80	6,901,855.91
40	Jan 2027	9.250%	8,381,337.35	61,287.70	430,500.00	8,012,125.05	6,901,855.91	328,659.81	6,573,196.10
41	Feb 2027	9.250%	8,012,125.05	58,441.69	430,500.00	7,640,066.74	6,573,196.10	328,659.80	6,244,536.30
42	Mar 2027	9.250%	7,640,066.74	55,573.74	430,500.00	7,265,140.48	6,244,536.30	328,659.81	5,915,876.49
43	Apr 2027	9.250%	7,265,140.48	52,683.69	430,500.00	6,887,324.17	5,915,876.49	328,659.80	5,587,216.69
44	May 2027	9.250%	6,887,324.17	49,771.35	430,500.00	6,506,595.52	5,587,216.69	328,659.81	5,258,556.88
45	Jun 2027	9.250%	6,506,595.52	46,836.57	430,500.00	6,122,932.09	5,258,556.88	328,659.80	4,929,897.08
46	Jul 2027	9.250%	6,122,932.09	43,879.16	430,500.00	5,736,311.25	4,929,897.08	328,659.81	4,601,237.27
47	Aug 2027	9.250%	5,736,311.25	40,898.96	430,500.00	5,346,710.21	4,601,237.27	328,659.80	4,272,577.47
48	Sep 2027	9.250%	5,346,710.21	37,895.79	430,500.00	4,954,106.00	4,272,577.47	328,659.81	3,943,917.66
49	Oct 2027	9.250%	4,954,106.00	34,869.46	430,500.00	4,558,475.46	3,943,917.66	328,659.80	3,615,257.86
50	Nov 2027	9.250%	4,558,475.46	31,819.81	430,500.00	4,159,795.27	3,615,257.86	328,659.81	3,286,598.05
51	Dec 2027	9.250%	4,159,795.27	28,746.65	430,500.00	3,758,041.92	3,286,598.05	328,659.80	2,957,938.25
52	Jan 2028	9.250%	3,758,041.92	25,649.80	430,500.00	3,353,191.72	2,957,938.25	328,659.81	2,629,278.44
53	Feb 2028	9.250%	3,353,191.72	22,529.08	430,500.00	2,945,220.80	2,629,278.44	328,659.80	2,300,618.64
54	Mar 2028	9.250%	2,945,220.80	19,384.31	430,500.00	2,534,105.11	2,300,618.64	328,659.81	1,971,958.83
55	Apr 2028	9.250%	2,534,105.11	16,215.29	430,500.00	2,119,820.40	1,971,958.83	328,659.80	1,643,299.03
56	May 2028	9.250%	2,119,820.40	13,021.84	430,500.00	1,702,342.24	1,643,299.03	328,659.81	1,314,639.22
57	Jun 2028	9.250%	1,702,342.24	9,803.78	430,500.00	1,281,646.02	1,314,639.22	328,659.80	985,979.42
58	Jul 2028	9.250%	1,281,646.02	6,560.92	430,500.00	857,706.94	985,979.42	328,659.81	657,319.61
59	Aug 2028	9.250%	857,706.94	3,293.05	430,500.00	430,499.99	657,319.61	328,659.80	328,659.81
60	Sep 2028	9.250%	430,499.99	0.01	430,500.00	0.00	328,659.81	328,659.81	0.00

Journal entries

Date	Entry	Account	Debit	Credit	Status
30 Jun 2025	Interest, month 21	Interest expense - leases	109,179.09		Posted
		Lease liability		109,179.09
30 Jun 2025	Lease payment, month 21	Lease liability	410,000.00		Posted
		Cash / bank		410,000.00
30 Jun 2025	Depreciation, month 21	Depreciation expense - ROU	328,659.81		Posted
		Accumulated depreciation - ROU		328,659.81
31 Jul 2025	Interest, month 22	Interest expense - leases	106,860.26		Posted
		Lease liability		106,860.26
31 Jul 2025	Lease payment, month 22	Lease liability	410,000.00		Posted
		Cash / bank		410,000.00
31 Jul 2025	Depreciation, month 22	Depreciation expense - ROU	328,659.81		Posted
		Accumulated depreciation - ROU		328,659.81
31 Aug 2025	Interest, month 23	Interest expense - leases	104,523.56		Posted
		Lease liability		104,523.56
31 Aug 2025	Lease payment, month 23	Lease liability	410,000.00		Posted
		Cash / bank		410,000.00
31 Aug 2025	Depreciation, month 23	Depreciation expense - ROU	328,659.80		Posted
		Accumulated depreciation - ROU		328,659.80
30 Sep 2025	Interest, month 24	Interest expense - leases	102,168.85		Posted
		Lease liability		102,168.85
30 Sep 2025	Lease payment, month 24	Lease liability	410,000.00		Posted
		Cash / bank		410,000.00
30 Sep 2025	Depreciation, month 24	Depreciation expense - ROU	328,659.81		Posted
		Accumulated depreciation - ROU		328,659.81
31 Oct 2025	Interest, month 25	Interest expense - leases	99,795.98		Posted
		Lease liability		99,795.98
31 Oct 2025	Lease payment, month 25	Lease liability	410,000.00		Posted
		Cash / bank		410,000.00
31 Oct 2025	Depreciation, month 25	Depreciation expense - ROU	328,659.80		Posted
		Accumulated depreciation - ROU		328,659.80
30 Nov 2025	Interest, month 26	Interest expense - leases	97,404.83		Posted
		Lease liability		97,404.83
30 Nov 2025	Lease payment, month 26	Lease liability	410,000.00		Posted
		Cash / bank		410,000.00
30 Nov 2025	Depreciation, month 26	Depreciation expense - ROU	328,659.81		Posted
		Accumulated depreciation - ROU		328,659.81
31 Dec 2025	Interest, month 27	Interest expense - leases	94,995.24		Posted
		Lease liability		94,995.24
31 Dec 2025	Lease payment, month 27	Lease liability	410,000.00		Posted
		Cash / bank		410,000.00
31 Dec 2025	Depreciation, month 27	Depreciation expense - ROU	328,659.80		Posted
		Accumulated depreciation - ROU		328,659.80
31 Jan 2026	Interest, month 28	Interest expense - leases	92,567.08		Posted
		Lease liability		92,567.08
31 Jan 2026	Lease payment, month 28	Lease liability	410,000.00		Posted
		Cash / bank		410,000.00
31 Jan 2026	Depreciation, month 28	Depreciation expense - ROU	328,659.81		Posted
		Accumulated depreciation - ROU		328,659.81
28 Feb 2026	Interest, month 29	Interest expense - leases	90,120.20		Posted
		Lease liability		90,120.20
28 Feb 2026	Lease payment, month 29	Lease liability	410,000.00		Posted
		Cash / bank		410,000.00
28 Feb 2026	Depreciation, month 29	Depreciation expense - ROU	328,659.80		Posted
		Accumulated depreciation - ROU		328,659.80
31 Mar 2026	Interest, month 30	Interest expense - leases	87,654.46		Posted
		Lease liability		87,654.46
31 Mar 2026	Lease payment, month 30	Lease liability	410,000.00		Posted
		Cash / bank		410,000.00
31 Mar 2026	Depreciation, month 30	Depreciation expense - ROU	328,659.81		Posted
		Accumulated depreciation - ROU		328,659.81
30 Apr 2026	Interest, month 31	Interest expense - leases	85,169.71		Draft
		Lease liability		85,169.71
30 Apr 2026	Lease payment, month 31	Lease liability	410,000.00		Draft
		Cash / bank		410,000.00
30 Apr 2026	Depreciation, month 31	Depreciation expense - ROU	328,659.80		Draft
		Accumulated depreciation - ROU		328,659.80
31 May 2026	Interest, month 32	Interest expense - leases	82,665.81		Draft
		Lease liability		82,665.81
31 May 2026	Lease payment, month 32	Lease liability	410,000.00		Draft
		Cash / bank		410,000.00
31 May 2026	Depreciation, month 32	Depreciation expense - ROU	328,659.81		Draft
		Accumulated depreciation - ROU		328,659.81
30 Jun 2026	Interest, month 33	Interest expense - leases	80,142.61		Draft
		Lease liability		80,142.61
30 Jun 2026	Lease payment, month 33	Lease liability	410,000.00		Draft
		Cash / bank		410,000.00
30 Jun 2026	Depreciation, month 33	Depreciation expense - ROU	328,659.80		Draft
		Accumulated depreciation - ROU		328,659.80
31 Jul 2026	Interest, month 34	Interest expense - leases	77,599.96		Draft
		Lease liability		77,599.96
31 Jul 2026	Lease payment, month 34	Lease liability	410,000.00		Draft
		Cash / bank		410,000.00
31 Jul 2026	Depreciation, month 34	Depreciation expense - ROU	328,659.81		Draft
		Accumulated depreciation - ROU		328,659.81
31 Aug 2026	Interest, month 35	Interest expense - leases	75,037.71		Draft
		Lease liability		75,037.71
31 Aug 2026	Lease payment, month 35	Lease liability	410,000.00		Draft
		Cash / bank		410,000.00
31 Aug 2026	Depreciation, month 35	Depreciation expense - ROU	328,659.80		Draft
		Accumulated depreciation - ROU		328,659.80
30 Sep 2026	Interest, month 36	Interest expense - leases	72,455.71		Draft
		Lease liability		72,455.71
30 Sep 2026	Lease payment, month 36	Lease liability	410,000.00		Draft
		Cash / bank		410,000.00
30 Sep 2026	Depreciation, month 36	Depreciation expense - ROU	328,659.81		Draft
		Accumulated depreciation - ROU		328,659.81
31 Oct 2026	Interest, month 37	Interest expense - leases	69,695.78		Draft
		Lease liability		69,695.78
31 Oct 2026	Lease payment, month 37	Lease liability	430,500.00		Draft
		Cash / bank		430,500.00
31 Oct 2026	Depreciation, month 37	Depreciation expense - ROU	328,659.80		Draft
		Accumulated depreciation - ROU		328,659.80
30 Nov 2026	Interest, month 38	Interest expense - leases	66,914.58		Draft
		Lease liability		66,914.58
30 Nov 2026	Lease payment, month 38	Lease liability	430,500.00		Draft
		Cash / bank		430,500.00
30 Nov 2026	Depreciation, month 38	Depreciation expense - ROU	328,659.81		Draft
		Accumulated depreciation - ROU		328,659.81
31 Dec 2026	Interest, month 39	Interest expense - leases	64,111.95		Draft
		Lease liability		64,111.95
31 Dec 2026	Lease payment, month 39	Lease liability	430,500.00		Draft
		Cash / bank		430,500.00
31 Dec 2026	Depreciation, month 39	Depreciation expense - ROU	328,659.80		Draft
		Accumulated depreciation - ROU		328,659.80
31 Jan 2027	Interest, month 40	Interest expense - leases	61,287.70		Draft
		Lease liability		61,287.70
31 Jan 2027	Lease payment, month 40	Lease liability	430,500.00		Draft
		Cash / bank		430,500.00
31 Jan 2027	Depreciation, month 40	Depreciation expense - ROU	328,659.81		Draft
		Accumulated depreciation - ROU		328,659.81