First Interim Income distribution of 1.93 sen per unit for the financial year ending 31 December 2026 (of which 1.04 sen per unit is taxable and 0.89 sen per unit is non-taxable in the hands of unit holders) in respect of the period from 1 January to 31 March 2026. 

Kindly be advised of the following :

1) The above Company's securities will be traded and quoted "Ex - Income" as from: 10 Jun 2026
2) The last date of lodgment : 11 Jun 2026
3) Date Payable : 29 Jun 2026

Remarks :

The following withholding tax rates would be applicable on distribution of income at unitholders' level:

(i) Resident unitholders:

Income distribution by the REIT (which is exempted at the REIT's level under Section 61A of the Income Tax Act, 1967 ("ITA")) to individuals, companies and other unitholder entities are subject to their respective scale rates / corporate tax rates. The deduction of withholding tax will not be applicable to resident unitholders and the resident unitholders are required to report the distribution of income from the REIT in their respective Income Tax Returns.

(ii) Non-resident unitholders:

Income distribution by the REIT (which is exempted at the REIT's level under Section 61A of the ITA) will be as follows:

a) Non-resident companies - withholding tax at 24% (final tax)
b) Non-resident unitholders other than companies (including individuals) - 30% of chargeable income.

There is no withholding tax and the non-resident unitholders are required to file the Malaysian Income Tax Returns and report the distribution of income from the REIT.