ALSREIT - Notice of Book Closure

Final income distribution of 0.70 sen per unit for the financial year ended 31 December 2025 (of which 0.20 sen per unit is taxable and 0.50 sen per unit is non-taxable in the hands of unit holders) in respect of the period from 1 October 2025 to 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 real estate investment trusts ("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 Malaysian REITs to unitholders particularly foreign individual unitholders and foreign institutional investors remains subject to clarification by the tax authorities. In the absence of any applicable guidelines or directives, the following tax treatment may apply:

a. Resident unitholders
Income distributions received may be subject to tax based on the respective unitholder's tax profile and the applicable provisions 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 the ITA, should such rates be applicable and in force prior to the payment date of the income distribution.

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