TGAR11 — TG Ativo Real FII

Multi-strategy Development FII (Subdivided Lots + Real Estate Development + Timeshare + CRIs)

Segment: Hybrid / Real Estate Development · Price R$ 43.9 · P/BV 0.4064 · BV/unit R$ 108.03 · Net assets R$ 2,55 Bi · 132,351 unitholders · 171 assets

What is TGAR11

TGAR11 (TG Ativo Real FII) is a Brazilian REIT in the Hybrid / Real Estate Development segment. Multi-strategy Development FII (Subdivided Lots + Real Estate Development + Timeshare + CRIs)

Develops subdivisions and master-planned neighborhoods across Brazil's interior and distributes sales profits as monthly income

This page gathers the factual snapshot of TGAR11 in 2026: what the fund is, what it invests in, what it charges, who manages it and how it got here. Opinion, score and recommendation live in the analysis; payout calendar and projections live in dividends.

TGAR11 numbers in 2026

  • Net assets: R$ 2,55 Bi
  • Book value per share: R$ 108.03
  • Number of shareholders: 132,351
  • Assets in portfolio: 171

Portfolio composition

  • Subdivision (Land Development): 62.0%
  • Incorporação: 23.01%
  • Multipropriedade: 12.13%
  • Shopping: 2.72%
  • Renda: 0.14%

Fees

  • Management Fee: 0,22% a.a.
  • Asset Management Fee: 1,28% a.a.
  • Performance Fee: 30% over the CDI benchmark

Manager

Management: TG Core Asset Ltda..

TG Core Asset (CNPJ 13.194.316/0001-03) is a management firm specialized in real estate development across Brazil's interior since 2013, operating as part of the Trinus.Co Group (founded by Diego Siqueira; partners include André Street and Headline XP). Administered by Vórtx DTVM, audited by KPMG (unqualified opinion in 2025; EY through 2024). Stated investment funnel rigor: 1,870 developments analyzed in 2023, with 47 approved and integrated. Active communication during the 2026 crisis: live broadcasts (Pedro Ernesto in January; Matheus Siqueira, Investor Relations Director, on June 10 at Funds Explorer), clarification notices on June 25, responses to B3 inquiries on June 11, and the formalization of management fee discounts on proprietary funds within the bylaws (July 10 Material Fact Notice). The governance drawbacks: SPV valuation reports are not published, and the same economic group sits on all sides of transactions (management, the Trinus platform monitoring ~300 SPVs, and now the TG Eurogarden Master FII which received R$ 36.9M from TGAR) — critics point out conflicts of interest, while management counters by citing unqualified audits. Solid track record in development, with recent asset recycling at 21–25% p.a. IRRs validating valuations. Not a top-tier market player in FIIs.
  • TGAR Assets: R$ 2,55 Bi
  • Total Accum. Return: 159% (book value basis)
  • Assets in the portfolio: 171
  • Estados: 20 (97 municipalities)

See our analysis of TG Core Asset Ltda. →

TGAR11 portfolio: what the fund invests in

AssetLocation% of NAVOccupancy
Jardim EuropaFormosa/GO5.1%
Solange SectorTrindade/GO4.9%
Pérola do TapajósItaituba/PA3.9%
Cidade Viva Campo VerdeCampo Verde/MT2.6%
Park JardinsAçailândia/MA2.4%
Cidade Nova IDavinópolis/MA2.3%
Cidade Nova IIDavinópolis/MA1.8%
Cipasa Consolidated (20+ developments in SP)SP (various municipalities)6.2%
Nova Colorado Consolidated (Luar de... 24 NE developments)BA, PE, AL, PB, SE (various municipalities)3.5%
Gran Life MedicalAnápolis/GO2.7%
Aura Resort ResidenceChapecó/SC2.5%
Parque dos Ingleses LondresSorocaba/SP1.5%
AqualandSalinópolis/PA9.7%
BravielloSorriso/MT0.8%
Gallery ResidenceGoiânia/GO0.8%
Brasil Center ShoppingValparaíso/GO2.6%
Park BahiaLuís Eduardo Magalhães/BA0.4%
Urbic Signature JardinsSão Paulo/SP1.0%
cri-new-york-fortaleza1.6%
cri-cumaru-golf0.9%
cri-visconde-sorocaba-senior0.7%
cri-frutal-pulverizado0.2%
cri-gvi-gramado0.2%
Paramis Hedge Fund0.2%
Rec Multi-strategy0.1%
Open K Real Estate Assets and Receivables0.0%
Brio Structured Credit0.0%
Alphaville S.A.BR (listed company)0.1%
FII TG Eurogarden Master (subordinated subclass)1.5%
cri-masterplan-sorriso0.1%
cri-visconde-sorocaba-sub0.1%
cri-green-life-sc0.0%

Concentration and diversification

HHI 0.0287 — baixa.

BreakdownShare
By stateMid-West (GO/MT/MS) 44.1% · North (PA/MA/TO/RO/AP) 18.4% · Southeast (SP/MG/RJ/ES) 22.9% · Sul (SC/RS) 5.8% · Northeast (BA/CE/PB/PE/AL/SE/PI) 7.0% · Outros 1.8%
By indexIPCA 78.1% · CDI 21.9%

Price, P/BV and book value

Relationship between the market unit price and the BV of R$ 108.03 (June/26 filing). The discount only turns into value if the BV converts — and conversion shifted tiers: net asset return went from 3.09% in 2025 to 10.83% p.a. in H1 2026, when the distribution was adjusted to what the fund actually produces. Supporting the valuation report are divestments above cost (IRR of 21.56% to 25.16% p.a. in 2026), 95% of construction completed, and 75% of the portfolio sold. Weighing against it is the long history: 6.08% p.a. since Dec/19.

last close R$ 43.9 · all-time low R$ 48.21 · high R$ 127.51 · book value per unit R$ 108.03.

Liquidity and trading

Average daily volume (21 sessions) of R$ 7,870,000 · 12-month average of R$ 5,600,000.

Very good liquidity for an FII: R$ 7.87M/day (Feb/26). A R$ 1M position can be exited in less than 1 business day, R$ 10M in ~6 days. Compatible with any meaningful position size. TGAR11 is included in the IFIX (1.42%), XPFT (2.91%), XPFI (1.17%), and SUNO30 (3.33%) indexes.

TGAR11 track record

TGAR11 grew from R$ 10M (2016) to R$ 2.605B (2026), with accumulated net asset return of 157% (book value unit) and 103% (market unit) since IPO. In 2025, it generated R$ 285M in cash against R$ 283M distributed (cash payout ratio of 99.3% — not 128% as suggested by accounting figures). The unit price at R$ 70 trades at a 37% discount to book value, reflecting a high Selic rate (14.75%) and an unfavorable real estate cycle. Critical point: 12.3% dividend yield lags the CDI, requiring a trade on falling interest rates (Focus survey projects Selic at 11% in 12m) or asset sales for repricing.
PeriodWhat happened
CONSTITUIÇÃOInception of FII TG Ativo Real as a closed-end fund (CVM 472), focusing on upcountry real estate development in Brazil. B3 listing in August 2017.
CRESCIMENTO ACELERADOMultiple unit offerings (1st-9th), portfolio grew from R$ 10M to R$ 1+B. Net assets multiplied 100x in 4 years.
PICO E CONSOLIDAÇÃOPortfolio reaches ~159 assets. Book value per unit reaches R$ 133 (Dec/2022). DPU stable at R$ 1.32-1.43 in the final months of 2023.
13ª EMISSÃO E TRANSIÇÃO13th offering (R$ 514M, Jun/2024) raises net assets to R$ 2.71B. DPU stabilized at R$ 1.00/unit for 10 months (Mar-Dec/2025). Adaptation to CVM Resolution 175 (Jun/2025).
CRISE DE PRECIFICAÇÃO E CORTE DE DPSUnit price drops from R$ 93 (Dec/25) to ~R$ 70 (-25%) in Jan-Apr/26. Guidance revised to R$ 0.70-1.00. DPU cut to R$ 0.71-0.72.

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