Financial Year Ended 31 December 2024 2023 2022 2021 2020
  12 months
(Audited)
12 months
(Audited)
12 months
(Audited)
12 months
(Audited)
12 months
(Audited)
Presented in RM’000          
Gross revenue          
Rental income          
- Realised 77,057 72,276 77,719 86,252 91,517
- Unrealised (in relation to unbilled lease income receivable) 461 121 136 317 488
  77,517 72,398 77,855 86,569 92,005
Property operating expenses (28,306) (25,913) (21,660) (18,948) (19,360)
Net property income 49,212 46,485 56,195 67,621 72,645
Finance income 794 531 513 308 606
Other income 69 2,168 896 894 129
Changes in fair value of investment properties          
- As per valuation (9,916) (2,879) (1,715) 981 (38,107)
- On assets classified as held for sale - -   (4,740) - -
- Unbilled lease income receivable (461) (121) (136) (317) (488)
Net property and investment income 39,698 46,184 51,013 69,488 34,785
 
Manager’s fees (7,134) (6,235) (6,330) (6,424) (6,653)
Trustee’s fees (220) (252) (271) (282) (411)
Valuation Fees (354) (224) (267) (176) (310)
Auditors’ fees          
- Audit (156) (156) (166) (145) (120)
- Other services (10) (10) (17) (10) (10)
Tax agent’s fees - -   - (10) (10)
Administrative expenses (1,875) (2,831) (1,879) (1,253) (1,808)
Finance costs (28,257) (31,725) (26,206) (24,043) (26,276)
Net loss on impairment of financial instruments -   -   (645) (5,559) (6,587)
Total trust expenses (38,007) (41,433) (35,781) (37,902) (42,185)
 
Net income before taxation 1,691 4,751 15,232 31,585 (7,400)
Tax benefit/(expense) 112 289 (2,931) (160) -
Net income for the year and total comprehensive income for the year attributable to unitholders 1,802 5,040 12,301 31,425 (7,400)
 
Net income for the year is made up as follows:          
Realised 11,607 7,630 21,687 30,604 30,707
Unrealised          
- Unrealised rental income (in relation to unbilled lease income receivable) 461 121 136 317 488
- Change in fair value of investment properties  
- As per valuation (9,916) (2,879) (1,715) 981 (38,107)
- On assets classified as held for sale                      -   -   (4,740) - -
- Unbilled lease income receivable (461) (121) (136) (317) (488)
- Deferred tax income/(expense) 112 289 (2,931) (160) -
  (9,804) (2,590) (9,386) 821 (38,107)
  1,803 5,040 12,301 31,425 (7,400)
 
Earnings per unit (sen)          
- Before Manager’s fees 1.559 1.967 3.250 6.603 (0.130)
- After Manager’s fees 0.314 0.879 2.146 5.482 (1.291)
 
Net income distribution * 8,545 6,867 19,518 28,812 29,143
Income distribution per unit (sen) * 1.491 1.198 3.405 5.026 5.084

Note:

* Withholding tax will be deducted for distributions made to resident non-corporate, non-resident individual, non-resident corporate and non-resident institutional unitholders.