Notes to the Financial Statements For the financial year ended 31 December 2025 5. INVESTMENTS IN SUBSIDIARIES (CONT’D) Composition of the Group (cont’d) Details of the subsidiaries are as follows: (cont’d) Name of subsidiary Principal activities Country of incorporation Effective equity interest held by the Group 2025 2024 % % (II) Indirect Subsidiaries (cont’d) Wacol (QLD) Trust(3) Property investment Australia 100 100 Wacol 2 (QLD) Trust(3) Property investment Australia 100 100 Kidman Park (SA) Trust(6) Property investment Australia – 100 Laverton (VIC) Trust(3) Property investment Australia 100 100 Altona Trust(3) Property investment Australia 100 100 ESIP Trust(3) Investment holding Australia 100 100 LAIP Trust(3) Investment holding Australia 100 100 Berrinba Trust(3) Property investment Australia 100 100 Berkeley Trust(6) Property investment Australia – 100 Campbellfield Trust(3) Property investment Australia 100 100 Braeside Trust(3) Property investment Australia 100 100 Hydrive Trust(3) Property investment Australia 100 100 Link Drive Trust(3) Property investment Australia 100 100 Wacol Trust(3) Property investment Australia 100 100 Westlink Trust(3) Property investment Australia 100 100 Woodlands Trust(3) Property investment Australia 100 100 LP Bishop Asset Trust(3) Property investment Australia 100 100 LP Curlew Asset Trust(3) Property investment Australia 100 100 Peregrine (QLD) Trust(3) Property investment Australia 100 100 Heron (QLD) Trust(3) Property investment Australia 100 100 175 ESR-REIT ANNUAL REPORT 2025
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