XPCM11 — XP Corporate Macaé FII

Single-asset real estate fund (FII) holding corporate offices in The Corporate building in Macaé, Rio de Janeiro state. CNPJ: 16.802.320/0001-03. Inception: March 6, 2013. Management: Urca Capital (since August 2025). Administration: Oslo DTVM (since August 2025). Management fee: 1.0% p.a. of net assets (minimum R$ 80 thousand/month adjusted by the IGP-M index).

Segment: Brick · Offices (B/C grade offices — single-asset regional property) · Price R$ 7.7 · P/BV 0.381 · BV/unit R$ 20.21 · Net assets R$ 48,8 Mi · 15,345 unitholders · 1 assets

What is XPCM11

XPCM11 (XP Corporate Macaé FII) is a Brazilian REIT in the Brick · Offices (B/C grade offices — single-asset regional property) segment. Single-asset real estate fund (FII) holding corporate offices in The Corporate building in Macaé, Rio de Janeiro state. CNPJ: 16.802.320/0001-03. Inception: March 6, 2013. Management: Urca Capital (since August 2025). Administration: Oslo DTVM (since August 2025). Management fee: 1.0% p.a. of net assets (minimum R$ 80 thousand/month adjusted by the IGP-M index).

Offices in Macaé (RJ), an offshore oil hub with a single 19,664 sqm property. Half of the floors remain empty (51.4%) and the fund has accumulated negative results for two years — with no distribution since Jan/2024. Watch out: in Q2 26 rental revenue still dropped 32%.

This page gathers the factual snapshot of XPCM11 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.

XPCM11 numbers in 2026

  • Net assets: R$ 48,8 Mi
  • Book value per share: R$ 20.21
  • Number of shareholders: 15,345
  • Assets in portfolio: 1
  • Gross leasable area: 19,664.23 sqm — The Corporate Building (Macaé, Rio de Janeiro state)
  • Occupancy: 48.6%
  • WAULT (years): 4.6

Fees

  • Management Fee: 1% p.a. of NAV
  • Asset Management Fee: Embedded in the management fee
  • Custody Fee: 0%

Manager

Management: Urca Capital (manager) + Oslo DTVM (administrator).

Urca Capital (CNPJ 31.818.879/0001-07) is an independent asset manager headquartered in São Paulo (Itaim Bibi) and Rio de Janeiro (Barra da Tijuca), focused on alternative real estate funds. It assumed management of XPCM11 in August 2025, succeeding XP Vista Asset Management. Administration also migrated from Rio Bravo Investimentos to Oslo Capital DTVM the same month. The new management inherited a fund in critical condition (vacancy >50%, high cash burn, delayed maintenance) and has shown aggressive commercial execution in its first 8 months — leasing 8.1% of the area at better rates than legacy contracts. The audited financial statements for December 2025 confirm real operational efficiency: expenses dropped from 8.0% of net assets (2024) to 0.92% of net assets (5 months under Urca), operating cash turned positive (+R$ 68 thousand), and management fees fell from 3.24% to 0.81% of net assets. However, stabilization requires approval of a primary offering and R$ 5M in capex, both pending. Short track record on XPCM11 — 9 months; it is too early to pass a definitive judgment.
  • Urca management start: Ago/2025
  • PL XPCM11: R$ 49.6M (audited December/25)
  • 2025 Performance: -24.6% for the year (BV)

See our analysis of Urca Capital (manager) + Oslo DTVM (administrator) →

XPCM11 portfolio: what the fund invests in

Single-asset corporate offices in Macaé, Rio de Janeiro state — The Corporate Building, the city's only class A property

AssetLocation% of NAVOccupancy
The Corporate BuildingAv. Prefeito Aristeu Ferreira da Silva, 370 — Bairro Novo Cavaleiros, Macaé, Rio100.0%0.486%

Concentration and diversification

HHI 1.0 — alta.

BreakdownShare
By stateSoutheast — Macaé/RJ (Northern Rio de Janeiro State) 100.0%
By tenantAkofs (O&G) 2.7% · ABZ (services) 1.7% · 7 pulverized tenants (unnamed) 44.2% · Vacância 51.4%
By indexIPCA, Brazil's official inflation index (assumed — new leases) 4.4% · IGP-M / IPCA mixed (legacy leases) 44.2% · Vacant (no lease) 51.4%

Price, P/BV and book value

Unit at R$ 8.15 vs book value per unit of R$ 20.54 (audited Dec/25) = P/BV 0.40 (60% discount). Among the worst P/BVs in the FII market in May/2026.

last close R$ 7.7 · all-time low R$ 6.37 · high R$ 102.50 · book value per unit R$ 20.21.

Liquidity and trading

Average daily volume (21 sessions) of R$ 80,000 · 12-month average of R$ 120,000.

Low liquidity. R$ 50-150 thousand/day in volume. A R$ 100 thousand position takes ~6 business days to liquidate, absorbing 20% of daily volume. For larger positions, selling in a short window would materially move the price.

XPCM11 track record

PeriodWhat happened
XPCM11 IPOLaunch of XP Corporate Macaé as a single-asset office FII in Macaé. The Corporate building acquired with Petrobras as tenant under long-term standard + atypical leases.
Petrobras Era — stable DPUGolden period of the fund. Petrobras paid base + supplemental rent (3 contracts) with annual IGP-M adjustments. Monthly DPU between R$ 0.78 and R$ 0.85 sustained for 6 years.
Petrobras NoticeOn July 10, 2019, Petrobras formalizes its intent to vacate the property by Dec/2020. Termination penalty estimated at R$ 21.5M (R$ 8.91/unit). Beginning of the decline.
Petrobras's actual departurePetrobras vacates on December 31, 2020. Vacancy jumps to ~100%. Termination penalty paid generates an extraordinary DPU of R$ 1.32 in Dec/2020 — last relevant distribution. Fund enters crisis.
Crossing the desert — XP AssetAttempted pulverized reoccupation with smaller tenants (7 medium contracts). DPU drops from R$ 0.38 (Jan/21) → R$ 0.11 (Dec/21) → R$ 0.07 (May/23) → R$ 0.02 (Dec/23) → ZERO. Vacancy hovered between 50-60%.
Management handover — Urca CapitalXP Vista Asset Management and Rio Bravo (admin) leave the fund. Urca Gestão de Recursos takes over management and Oslo DTVM takes over administration. Start of a structured turnaround plan.
First 5 months under Urca — positive operating cash flowAudited financial statements confirm positive operating cash flow (+R$ 68 thousand) for the first time in years. Maintenance drops 98% (R$ 528 thousand → R$ 10 thousand). Management fee drops from 3.24% to 0.81% of NAV. Cash earnings of R$ 90 thousand (minimum to distribute 95% = R$ 86 thousand, retained due to accumulated losses).
UHY appraisal -21.9% (audited)Property reappraised from R$ 64.8M to R$ 50.6M — a drop of R$ 14.2M in fair value. BV/unit falls from R$ 27.22 (Dec/24) to R$ 20.54 (Dec/25). 2025 accounting result: loss of R$ 16.15M (almost entirely from the fair value adjustment).
Initial commercial tractionUrca Capital closes 3 new leases in 5 months (Akofs, ABZ, 6th floor) totaling 8.1% of the area at R$ 45/sqm (vs R$ 32/sqm previously). Cash burn drops from R$ 120 thousand/month to R$ 40 thousand/month.
Formal Consultation — pending turnaroundFormal Consultation closed on April 15, 2026, proposing mandate flexibility + a new capital offering. The result determines the next chapter: capitalized offering → renovations and new tenants; or rejection → stagnation.
Dec/2025 financial statements restated due to an error in Current LiabilitiesOslo Capital restates the 2025 Financial Statements (doc 1200888, 05/21/2026): a portion of Current Liabilities had been omitted in the original version. Corrected financial statements delivered on 05/21/2026 (ID 1200672). Low financial impact, but signals internal control fragility of the new audit firm (CLA Brasil).

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