S-REIT
Singapore REIT Valuation Metrics
Singapore REIT valuation metrics are the financial ratios used to assess whether an S-REIT is fairly priced and financially healthy, including price-to-NAV (P/NAV), distribution yield, aggregate leverage (gearing), interest coverage ratio (ICR), and weighted average lease expiry (WALE).
Key S-REIT Valuation Metrics
Unlike equities where P/E dominates, S-REIT analysis uses real estate fundamentals combined with MAS trust structure considerations. For informational purposes only.
1. Price-to-NAV (P/NAV)
P/NAV below 1.0x means the unit price is below appraised property value. The iEdge S-REIT Index median P/NAV is approximately 0.82x as at Q1 2026. Below 0.8x = deep discount; 0.8–1.0x = typical in high-rate environment; above 1.0x = market expects DPU growth or scarcity value.
2. Distribution Yield
Distribution yield = Annual DPU / Unit price x 100%. S-REITs must distribute at least 90% of taxable income for tax transparency. As at Q1 2026, S-REIT yields range from 4.5% to 8%+. A yield spread of 200–350bps over SGS bonds has historically been the fair value range. Use the S-REIT Yield vs Bond Spread Calculator.
3. Aggregate Leverage (Gearing)
MAS allows up to 50% with ICR above 1.5x; 45% without. Sector median approximately 37.5% as at Q1 2026. Above 40% raises refinancing risk. Use the Gearing Ratio and ICR Calculator.
4. Interest Coverage Ratio (ICR)
ICR = EBIT / Interest expense. MAS requires minimum 1.5x for the 50% gearing ceiling. Well-run S-REITs maintain ICR above 3.0x. A falling ICR signals debt costs rising faster than net property income.
5. WALE and NPI Yield
WALE (Weighted Average Lease Expiry): higher WALE = more income certainty. Target above 3.5 years. NPI yield = Net Property Income / Valuation — reflects intrinsic property earning power, useful for same sub-sector comparison.
Valuation Scorecard
Score each REIT: P/NAV below 0.9x, yield above SGS + 200bps, gearing below 40%, ICR above 3.0x, WALE above 3.5 years, NPI yield above 5%, DPU flat or growing. Six or seven out of seven signals an attractive entry. See Best S-REITs 2026 and S-REIT Total Return Calculator.