Notes to the Financial Statements For the financial year ended 31 December 2025 25. EARNINGS AND DISTRIBUTION PER UNIT (CONT’D) (c) Distribution per Unit The calculation of distribution per Unit is based on the total amount available for distribution and the number of Units entitled to distribution during the financial year. Group 2025 2024 $’000 $’000 Total return after income tax and distribution adjustments 174,883 169,377 Amount reserved for perpetual securities holders (26,055) (20,277) Net income available for distribution to Unitholders 148,828 149,100 Total amount available for distribution comprising: – Taxable income 148,828 149,100 – Tax-exempt income 9,843 3,393 – Capital distribution 17,405 11,571 Amount available for distribution to Unitholders 176,076 164,064 Distribution per Unit (cents)(1) 21.914 21.190 (1) Comparative figure is adjusted for the 10:1 Unit consolidation completed on 5 May 2025 to provide for a like-for-like comparison 26. EQUITY ISSUE COSTS Group and Trust 2025 2024 $’000 $’000 Equity issue costs: – Preferential offering – 166 – Perpetual securities 1,665 2,596 – Unit buy-back 33 37 1,698 2,799 The equity issue costs are deducted directly against Unitholders’ funds. 200 ESR-REIT ANNUAL REPORT 2025
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