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Pre-leased property: reading the rent roll and yield

How to read a rent roll (each tenant and their rent), work out yield (a year's rent as a percentage of the price) before and after costs, and what to ask.

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Written to show how articles will appear on this site. It has not yet been reviewed by Lars Group.

A pre-leased property is one sold with a tenant already in place and paying rent. By the end of this guide you will know how to read a rent roll and how gross and net yield differ. You will also have a list of questions to ask before you buy.

What you are buying

When you buy a pre-leased property, you buy the building or unit and usually step into the landlord's place under the existing lease. The rent, the lease terms and the tenant's rights come with it.

That means the value depends heavily on the lease. A well-known tenant with little time left on the lease can be worth less to you than the headline rent suggests.

Reading a rent roll

A rent roll is a schedule listing every tenant in the property and the key terms of each lease. Ask the seller for it, then check each line against the signed lease.

Two terms appear in most rent rolls. Lock-in is the period during which the tenant cannot end the lease early. Escalation is a scheduled increase in rent.

What each column in a rent roll tells you
ColumnWhat it tells youWhat to check
TenantWho pays the rentThe legal name on the lease, and who signed it
Area leasedHow much space the tenant occupiesWhether it is carpet area (usable floor inside the walls) or super built-up area (which adds a share of common areas)
Monthly rentThe income todayThat it matches the lease and the bank statements
Lease start and expiryHow long the income is contracted forThe time left, not the original term
Lock-in end dateUntil when the tenant cannot leave earlyWhether the lock-in has already ended
EscalationWhen and by how much rent risesThe next date and the new rent
Security depositMoney that may have to be refunded laterWhether the seller passes it to you on purchase
Maintenance chargesWho pays for common servicesWhether the tenant or the owner bears them

Pay close attention to the lock-in end date. After it passes, the tenant may be able to leave on notice, and your income becomes less certain.

Gross yield and net yield

Yield is the annual rent as a share of what you pay for the property. It lets you compare properties with different prices and rents.

Gross yield divides the annual rent by the purchase price. It ignores your costs, so it is the higher and less complete figure.

Net yield takes your costs into account. It divides the annual rent, less the costs you bear as owner, by the total cost of buying.

  • Costs of buying: stamp duty (a tax on the sale document), registration charges, legal fees and brokerage (the agent's fee).
  • Yearly owner costs: property tax, insurance and any maintenance the tenant does not pay.
  • An allowance for repairs and for periods with no tenant.

People define net yield in different ways. When a seller quotes a yield, ask which costs are included.

A worked example with hypothetical numbers

The numbers below are made up to show the arithmetic. They are not a guide to prices, rents or yields in any market.

Hypothetical example: gross and net yield
ItemHypothetical figure
Purchase price₹10 crore
Costs of buying (stamp duty, registration, legal fees)₹50 lakh
Total cost of buying₹10.5 crore
Monthly rent₹5 lakh
Annual rent₹60 lakh
Yearly owner costs not paid by the tenant₹7.5 lakh
Annual rent less owner costs₹52.5 lakh
Gross yield (₹60 lakh ÷ ₹10 crore)6 per cent
Net yield (₹52.5 lakh ÷ ₹10.5 crore)5 per cent

In this hypothetical case, the net yield is one percentage point below the gross yield. The gap comes from the costs of buying and the yearly costs the owner bears.

A yield is also only a snapshot of today. Escalations raise it over time, while a vacancy after the lock-in can stop the rent for months.

Lease events that change the numbers

The rent roll tells you what happens today. The dates in it tell you when the income could change.

  • Lock-in expiry: the tenant may be able to leave on notice after this date.
  • Lease expiry: the tenant may renew, renegotiate or leave.
  • Escalation dates: rent rises on these dates if the lease says so.
  • Deposit refund: you may have to return the tenant's deposit when the tenant leaves, so check with your lawyer how it is handled on purchase.

Questions to ask before you buy

Ask these questions in writing and keep the answers with your purchase papers. Your lawyer and tax adviser should review the lease and how the purchase is structured.

  • Will the seller share the signed lease, every amendment and the full rent roll?
  • Can the seller show bank records of rent received over the past year?
  • When does the lock-in end, and what notice must the tenant give after that?
  • Is the tenant related to the seller in any way?
  • Is the security deposit transferred to the buyer on purchase?
  • Who pays property tax, maintenance and insurance?
  • Are there any disputes, notices or pending claims involving the tenant or the property?
  • Does the lease let the tenant sublet (let the space to someone else), assign (pass the lease to another business) or end the lease early?
  • Is the title (the legal right to own the property) clear, and are all building approvals in place?

Note

This guide is general information, not investment, legal or tax advice. Check the numbers and the lease with your own advisers before you commit.

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