HEKTAR - Notice of Book Closure

Final Income Distribution of RM0.0113 per HEKTAR REIT unit for the financial year ended 31 December 2025.

Kindly be advised of the following :

1) The above Company's securities will be traded and quoted "Ex - Income” as from: 10 Feb 2026

2) The last date of lodgment : 11 Feb 2026

3) Date Payable : 27 Feb 2026

Remarks :

The withholding tax concession previously applicable to income distributions by Malaysian REITs expired on 31 December 2025. As at the date of this notice, no confirmation has been received from the Ministry of Finance on the extension or continuation of such concession. 

Accordingly, the tax treatment of income distributions by the Malaysia REITs to unitholders (especially foreign individuals and foreign institutional investors) is still subject to clarification by the tax authorities. In the absence of applicable guidelines : 

a. Resident unitholders - Income distributions received may be subject to tax base on the respective unitholder's tax profiles and the applicable provision of the Income Tax Act, 1967 ("ITA"); and,

b. Non-Resident unitholders - Income distributions received may be subject to withholding tax at the prevailing tax rates prescribed under ITA if such rates come into effect prior to the payment date of the income distribution.

The above is subject to any future clarification or directive issued by the Ministry of Finance and/or the Inland Revenue Board of Malaysia.