Financial Year Ended 31 December 2025 2024 2023 2022 2021
  12 months
(Audited)
12 months
(Audited)
12 months
(Audited)
12 months
(Audited)
12 months
(Audited)
Presented in RM’000          
Gross revenue          
Rental income          
- Realised 78,727 77,057 72,276 77,719 86,252
- Unrealised (in relation to unbilled lease income receivable) 6,335 461 121 136 317
  85,062 77,517 72,398 77,855 86,569
Property operating expenses (31,270) (28,306) (25,913) (21,660) (18,948)
Net property income 53,792 49,212 46,485 56,195 67,621
Finance income 37 794 531 513 308
Other income 966 69 2,168 896 894
Changes in fair value of investment properties          
- As per valuation 162 (9,916) (2,879) (1,715) 981
- On assets classified as held for sale -   - -   (4,740) -
- Unbilled lease income receivable (6,335) (461) (121) (136) (317)
Net property and investment income 48,622 39,698 46,184 51,013 69,488
 
Manager’s fees (9,478) (7,134) (6,235) (6,330) (6,424)
Trustee’s fees (379) (220) (252) (271) (282)
Valuation Fees (243) (354) (224) (267) (176)
Auditors’ fees          
- Audit (180) (156) (156) (166) (145)
- Other services (80) (10) (10) (17) (10)
Tax agent’s fees -   - -   - (10)
Administrative expenses (5,118) (1,875) (2,831) (1,879) (1,253)
Finance costs (26,170) (28,257) (31,725) (26,206) (24,043)
Net loss on impairment of financial instruments -   -   -   (645) (5,559)
Total trust expenses (41,648) (38,007) (41,433) (35,781) (37,902)
 
Net income before taxation 6,974 1,691 4,751 15,232 31,585
Tax benefit/(expense) 331 112 289 (2,931) (160)
Net income for the year and total comprehensive income for the year attributable to unitholders 7,306 1,802 5,040 12,301 31,425
 
Net income for the year is made up as follows:          
Realised 6,813 11,607 7,630 21,687 30,604
Unrealised          
- Unrealised rental income (in relation to unbilled lease income receivable) 6,335 461 121 136 317
- Change in fair value of investment properties  
- As per valuation 162 (9,916) (2,879) (1,715) 981
- On assets classified as held for sale - - - (4,740) -
- Unbilled lease income receivable (6,335) (461) (121) (136) (317)
- Deferred tax income/(expense) 331 112 289 (2,931) (160)
  493 (9,804) (2,590) (9,386) 821
  7,306 1,803 5,040 12,301 31,425
 
Earnings per unit (sen)          
- Before Manager’s fees 2.928 1.559 1.967 3.250 6.603
- After Manager’s fees 1.274 0.314 0.879 2.146 5.482
 
Net income distribution * 9,141 8,545 6,867 19,518 28,812
Income distribution per unit (sen) * 1.595 1.491 1.198 3.405 5.026

Note:

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