BHW-WH Active
Bhiwandi distribution warehouse | Logistics Park Pvt Ltd | Konark Retail Pvt Ltd (INR)
Initial lease liability52,682,248.95
Initial ROU asset52,682,248.95
Liability today20,251,664.56current 13,187,816.75 / non-current 7,063,847.81
ROU asset today17,483,478.90
Undiscounted payments70,527,864.00
Terms
- Commencement
- 01 Apr 2023
- Term
- 60 months (modelled 60) to 31 Mar 2028
- Payment
- 1,100,000.00 monthly, in arrears
- Escalation
- CPI indexed
- Rent-free
- 0 months
- Discount rate
- 9.250% (current 9.250%)
- Initial direct costs / incentives
- 0.00 / 0.00
- Prepaid / restoration
- 0.00 / 0.00
- Exemption
- None (on balance sheet)
- Options
- None
Event timeline
| Effective | Event | Detail | Liability before | Liability after | ROU before | ROU after | Gain / (loss) |
|---|---|---|---|---|---|---|---|
| 01 Apr 2024 | CPI / index change | index ratio 1.045 at original rate 9.250% Annual CPI reset |
43,993,101.38 | 45,972,790.94 | 42,145,799.19 | 44,125,488.75 | 0.00 |
| 01 Apr 2025 | CPI / index change | index ratio 1.052 at original rate 9.250% Annual CPI reset |
36,016,177.11 | 37,889,018.31 | 33,094,116.54 | 34,966,957.74 | 0.00 |
Amortisation schedule
| # | Period | Rate | Liability opening | Remeasure | Interest | Payment | Liability closing | ROU opening | Remeasure | Depreciation | ROU closing |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | Apr 2023 | 9.250% | 52,682,248.95 | 0.00 | 406,092.34 | 1,100,000.00 | 51,988,341.29 | 52,682,248.95 | 0.00 | 878,037.48 | 51,804,211.47 |
| 2 | May 2023 | 9.250% | 51,988,341.29 | 0.00 | 400,743.46 | 1,100,000.00 | 51,289,084.75 | 51,804,211.47 | 0.00 | 878,037.48 | 50,926,173.99 |
| 3 | Jun 2023 | 9.250% | 51,289,084.75 | 0.00 | 395,353.36 | 1,100,000.00 | 50,584,438.11 | 50,926,173.99 | 0.00 | 878,037.48 | 50,048,136.51 |
| 4 | Jul 2023 | 9.250% | 50,584,438.11 | 0.00 | 389,921.71 | 1,100,000.00 | 49,874,359.82 | 50,048,136.51 | 0.00 | 878,037.48 | 49,170,099.03 |
| 5 | Aug 2023 | 9.250% | 49,874,359.82 | 0.00 | 384,448.19 | 1,100,000.00 | 49,158,808.01 | 49,170,099.03 | 0.00 | 878,037.48 | 48,292,061.55 |
| 6 | Sep 2023 | 9.250% | 49,158,808.01 | 0.00 | 378,932.48 | 1,100,000.00 | 48,437,740.49 | 48,292,061.55 | 0.00 | 878,037.48 | 47,414,024.07 |
| 7 | Oct 2023 | 9.250% | 48,437,740.49 | 0.00 | 373,374.25 | 1,100,000.00 | 47,711,114.74 | 47,414,024.07 | 0.00 | 878,037.48 | 46,535,986.59 |
| 8 | Nov 2023 | 9.250% | 47,711,114.74 | 0.00 | 367,773.18 | 1,100,000.00 | 46,978,887.92 | 46,535,986.59 | 0.00 | 878,037.48 | 45,657,949.11 |
| 9 | Dec 2023 | 9.250% | 46,978,887.92 | 0.00 | 362,128.93 | 1,100,000.00 | 46,241,016.85 | 45,657,949.11 | 0.00 | 878,037.48 | 44,779,911.63 |
| 10 | Jan 2024 | 9.250% | 46,241,016.85 | 0.00 | 356,441.17 | 1,100,000.00 | 45,497,458.02 | 44,779,911.63 | 0.00 | 878,037.48 | 43,901,874.15 |
| 11 | Feb 2024 | 9.250% | 45,497,458.02 | 0.00 | 350,709.57 | 1,100,000.00 | 44,748,167.59 | 43,901,874.15 | 0.00 | 878,037.48 | 43,023,836.67 |
| 12 | Mar 2024 | 9.250% | 44,748,167.59 | 0.00 | 344,933.79 | 1,100,000.00 | 43,993,101.38 | 43,023,836.67 | 0.00 | 878,037.48 | 42,145,799.19 |
| 13 | Apr 2024 | 9.250% | 43,993,101.38 | 1,979,689.56 | 354,373.60 | 1,149,500.00 | 45,177,664.54 | 42,145,799.19 | 1,979,689.56 | 919,281.02 | 43,206,207.73 |
| 14 | May 2024 | 9.250% | 45,177,664.54 | 0.00 | 348,244.50 | 1,149,500.00 | 44,376,409.04 | 43,206,207.73 | 0.00 | 919,281.02 | 42,286,926.71 |
| 15 | Jun 2024 | 9.250% | 44,376,409.04 | 0.00 | 342,068.15 | 1,149,500.00 | 43,568,977.19 | 42,286,926.71 | 0.00 | 919,281.02 | 41,367,645.69 |
| 16 | Jul 2024 | 9.250% | 43,568,977.19 | 0.00 | 335,844.20 | 1,149,500.00 | 42,755,321.39 | 41,367,645.69 | 0.00 | 919,281.02 | 40,448,364.67 |
| 17 | Aug 2024 | 9.250% | 42,755,321.39 | 0.00 | 329,572.27 | 1,149,500.00 | 41,935,393.66 | 40,448,364.67 | 0.00 | 919,281.02 | 39,529,083.65 |
| 18 | Sep 2024 | 9.250% | 41,935,393.66 | 0.00 | 323,251.99 | 1,149,500.00 | 41,109,145.65 | 39,529,083.65 | 0.00 | 919,281.02 | 38,609,802.63 |
| 19 | Oct 2024 | 9.250% | 41,109,145.65 | 0.00 | 316,883.00 | 1,149,500.00 | 40,276,528.65 | 38,609,802.63 | 0.00 | 919,281.02 | 37,690,521.61 |
| 20 | Nov 2024 | 9.250% | 40,276,528.65 | 0.00 | 310,464.91 | 1,149,500.00 | 39,437,493.56 | 37,690,521.61 | 0.00 | 919,281.01 | 36,771,240.60 |
| 21 | Dec 2024 | 9.250% | 39,437,493.56 | 0.00 | 303,997.35 | 1,149,500.00 | 38,591,990.91 | 36,771,240.60 | 0.00 | 919,281.02 | 35,851,959.58 |
| 22 | Jan 2025 | 9.250% | 38,591,990.91 | 0.00 | 297,479.93 | 1,149,500.00 | 37,739,970.84 | 35,851,959.58 | 0.00 | 919,281.01 | 34,932,678.57 |
| 23 | Feb 2025 | 9.250% | 37,739,970.84 | 0.00 | 290,912.28 | 1,149,500.00 | 36,881,383.12 | 34,932,678.57 | 0.00 | 919,281.02 | 34,013,397.55 |
| 24 | Mar 2025 | 9.250% | 36,881,383.12 | 0.00 | 284,293.99 | 1,149,500.00 | 36,016,177.11 | 34,013,397.55 | 0.00 | 919,281.01 | 33,094,116.54 |
| 25 | Apr 2025 | 9.250% | 36,016,177.11 | 1,872,841.20 | 292,061.18 | 1,209,274.00 | 36,971,805.49 | 33,094,116.54 | 1,872,841.20 | 971,304.38 | 33,995,653.36 |
| 26 | May 2025 | 9.250% | 36,971,805.49 | 0.00 | 284,991.00 | 1,209,274.00 | 36,047,522.49 | 33,995,653.36 | 0.00 | 971,304.38 | 33,024,348.98 |
| 27 | Jun 2025 | 9.250% | 36,047,522.49 | 0.00 | 277,866.32 | 1,209,274.00 | 35,116,114.81 | 33,024,348.98 | 0.00 | 971,304.38 | 32,053,044.60 |
| 28 | Jul 2025 | 9.250% | 35,116,114.81 | 0.00 | 270,686.72 | 1,209,274.00 | 34,177,527.53 | 32,053,044.60 | 0.00 | 971,304.38 | 31,081,740.22 |
| 29 | Aug 2025 | 9.250% | 34,177,527.53 | 0.00 | 263,451.77 | 1,209,274.00 | 33,231,705.30 | 31,081,740.22 | 0.00 | 971,304.38 | 30,110,435.84 |
| 30 | Sep 2025 | 9.250% | 33,231,705.30 | 0.00 | 256,161.06 | 1,209,274.00 | 32,278,592.36 | 30,110,435.84 | 0.00 | 971,304.38 | 29,139,131.46 |
| 31 | Oct 2025 | 9.250% | 32,278,592.36 | 0.00 | 248,814.15 | 1,209,274.00 | 31,318,132.51 | 29,139,131.46 | 0.00 | 971,304.38 | 28,167,827.08 |
| 32 | Nov 2025 | 9.250% | 31,318,132.51 | 0.00 | 241,410.60 | 1,209,274.00 | 30,350,269.11 | 28,167,827.08 | 0.00 | 971,304.38 | 27,196,522.70 |
| 33 | Dec 2025 | 9.250% | 30,350,269.11 | 0.00 | 233,949.99 | 1,209,274.00 | 29,374,945.10 | 27,196,522.70 | 0.00 | 971,304.38 | 26,225,218.32 |
| 34 | Jan 2026 | 9.250% | 29,374,945.10 | 0.00 | 226,431.87 | 1,209,274.00 | 28,392,102.97 | 26,225,218.32 | 0.00 | 971,304.38 | 25,253,913.94 |
| 35 | Feb 2026 | 9.250% | 28,392,102.97 | 0.00 | 218,855.79 | 1,209,274.00 | 27,401,684.76 | 25,253,913.94 | 0.00 | 971,304.38 | 24,282,609.56 |
| 36 | Mar 2026 | 9.250% | 27,401,684.76 | 0.00 | 211,221.32 | 1,209,274.00 | 26,403,632.08 | 24,282,609.56 | 0.00 | 971,304.38 | 23,311,305.18 |
| 37 | Apr 2026 | 9.250% | 26,403,632.08 | 0.00 | 203,528.00 | 1,209,274.00 | 25,397,886.08 | 23,311,305.18 | 0.00 | 971,304.38 | 22,340,000.80 |
| 38 | May 2026 | 9.250% | 25,397,886.08 | 0.00 | 195,775.37 | 1,209,274.00 | 24,384,387.45 | 22,340,000.80 | 0.00 | 971,304.38 | 21,368,696.42 |
| 39 | Jun 2026 | 9.250% | 24,384,387.45 | 0.00 | 187,962.99 | 1,209,274.00 | 23,363,076.44 | 21,368,696.42 | 0.00 | 971,304.38 | 20,397,392.04 |
| 40 | Jul 2026 | 9.250% | 23,363,076.44 | 0.00 | 180,090.38 | 1,209,274.00 | 22,333,892.82 | 20,397,392.04 | 0.00 | 971,304.38 | 19,426,087.66 |
| 41 | Aug 2026 | 9.250% | 22,333,892.82 | 0.00 | 172,157.09 | 1,209,274.00 | 21,296,775.91 | 19,426,087.66 | 0.00 | 971,304.38 | 18,454,783.28 |
| 42 | Sep 2026 | 9.250% | 21,296,775.91 | 0.00 | 164,162.65 | 1,209,274.00 | 20,251,664.56 | 18,454,783.28 | 0.00 | 971,304.38 | 17,483,478.90 |
| 43 | Oct 2026 | 9.250% | 20,251,664.56 | 0.00 | 156,106.58 | 1,209,274.00 | 19,198,497.14 | 17,483,478.90 | 0.00 | 971,304.38 | 16,512,174.52 |
| 44 | Nov 2026 | 9.250% | 19,198,497.14 | 0.00 | 147,988.42 | 1,209,274.00 | 18,137,211.56 | 16,512,174.52 | 0.00 | 971,304.38 | 15,540,870.14 |
| 45 | Dec 2026 | 9.250% | 18,137,211.56 | 0.00 | 139,807.67 | 1,209,274.00 | 17,067,745.23 | 15,540,870.14 | 0.00 | 971,304.38 | 14,569,565.76 |
| 46 | Jan 2027 | 9.250% | 17,067,745.23 | 0.00 | 131,563.87 | 1,209,274.00 | 15,990,035.10 | 14,569,565.76 | 0.00 | 971,304.38 | 13,598,261.38 |
| 47 | Feb 2027 | 9.250% | 15,990,035.10 | 0.00 | 123,256.52 | 1,209,274.00 | 14,904,017.62 | 13,598,261.38 | 0.00 | 971,304.38 | 12,626,957.00 |
| 48 | Mar 2027 | 9.250% | 14,904,017.62 | 0.00 | 114,885.14 | 1,209,274.00 | 13,809,628.76 | 12,626,957.00 | 0.00 | 971,304.38 | 11,655,652.62 |
| 49 | Apr 2027 | 9.250% | 13,809,628.76 | 0.00 | 106,449.22 | 1,209,274.00 | 12,706,803.98 | 11,655,652.62 | 0.00 | 971,304.38 | 10,684,348.24 |
| 50 | May 2027 | 9.250% | 12,706,803.98 | 0.00 | 97,948.28 | 1,209,274.00 | 11,595,478.26 | 10,684,348.24 | 0.00 | 971,304.39 | 9,713,043.85 |
| 51 | Jun 2027 | 9.250% | 11,595,478.26 | 0.00 | 89,381.81 | 1,209,274.00 | 10,475,586.07 | 9,713,043.85 | 0.00 | 971,304.38 | 8,741,739.47 |
| 52 | Jul 2027 | 9.250% | 10,475,586.07 | 0.00 | 80,749.31 | 1,209,274.00 | 9,347,061.38 | 8,741,739.47 | 0.00 | 971,304.39 | 7,770,435.08 |
| 53 | Aug 2027 | 9.250% | 9,347,061.38 | 0.00 | 72,050.26 | 1,209,274.00 | 8,209,837.64 | 7,770,435.08 | 0.00 | 971,304.38 | 6,799,130.70 |
| 54 | Sep 2027 | 9.250% | 8,209,837.64 | 0.00 | 63,284.17 | 1,209,274.00 | 7,063,847.81 | 6,799,130.70 | 0.00 | 971,304.39 | 5,827,826.31 |
| 55 | Oct 2027 | 9.250% | 7,063,847.81 | 0.00 | 54,450.49 | 1,209,274.00 | 5,909,024.30 | 5,827,826.31 | 0.00 | 971,304.38 | 4,856,521.93 |
| 56 | Nov 2027 | 9.250% | 5,909,024.30 | 0.00 | 45,548.73 | 1,209,274.00 | 4,745,299.03 | 4,856,521.93 | 0.00 | 971,304.39 | 3,885,217.54 |
| 57 | Dec 2027 | 9.250% | 4,745,299.03 | 0.00 | 36,578.35 | 1,209,274.00 | 3,572,603.38 | 3,885,217.54 | 0.00 | 971,304.38 | 2,913,913.16 |
| 58 | Jan 2028 | 9.250% | 3,572,603.38 | 0.00 | 27,538.82 | 1,209,274.00 | 2,390,868.20 | 2,913,913.16 | 0.00 | 971,304.39 | 1,942,608.77 |
| 59 | Feb 2028 | 9.250% | 2,390,868.20 | 0.00 | 18,429.61 | 1,209,274.00 | 1,200,023.81 | 1,942,608.77 | 0.00 | 971,304.38 | 971,304.39 |
| 60 | Mar 2028 | 9.250% | 1,200,023.81 | 0.00 | 9,250.19 | 1,209,274.00 | 0.00 | 971,304.39 | 0.00 | 971,304.39 | 0.00 |
Journal entries
| Date | Entry | Account | Debit | Credit | Status |
|---|---|---|---|---|---|
| 31 Mar 2028 | Interest, month 60 | Interest expense - leases | 9,250.19 | Draft | |
| Lease liability | 9,250.19 | ||||
| 31 Mar 2028 | Lease payment, month 60 | Lease liability | 1,209,274.00 | Draft | |
| Cash / bank | 1,209,274.00 | ||||
| 31 Mar 2028 | Depreciation, month 60 | Depreciation expense - ROU | 971,304.39 | Draft | |
| Accumulated depreciation - ROU | 971,304.39 |
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