Perennial Better Future Active ETF Announces 9.003 Cents Per Unit EOFY Distribution; DRP Price Fixed at $4.2706

Details of IMPQ’s 9.003 Cents Per Unit EOFY Distribution

On 1 July 2026, Perennial Investment Management Limited, the Responsible Entity of the Perennial Better Future Active ETF, confirmed the fund’s EOFY distribution at 9.003 cents per unit. This amount represents the income allocated to unitholders for the financial year ending 30 June 2026, aligning with the fund’s goal of providing long-term capital growth alongside periodic income distributions.

To qualify for this distribution, investors needed to be registered unitholders by the record date, Tuesday, 30 June 2026. This requires purchasing IMPQ units before the ex-distribution date, Monday, 29 June 2026. Units acquired on or after the ex-distribution date are not eligible for this payment. This eligibility framework is standard for ASX-listed exchange-traded managed funds.

Understanding the $4.2706 DRP Issue Price for IMPQ Investors

In addition to the cash distribution, Perennial Investment Management set the DRP issue price at $4.2706 per unit for this distribution cycle. The Distribution Reinvestment Plan enables eligible unitholders to receive additional units instead of cash, with new units issued at the fixed DRP price rather than the prevailing market price. This option benefits income-focused investors seeking to compound holdings without brokerage fees from open-market purchases.

Unitholders wishing to participate in the DRP had to submit their election by 2PM on Tuesday, 30 June 2026, the DRP election date. Missing this deadline results in receiving the distribution in cash. The DRP election date coincided with the record date, requiring prompt action from investors upon the announcement. DRP documentation is accessible via the investor centre at https://perennial.net.au/investor-centre/.

Critical Dates for IMPQ Distribution

The confirmed distribution timetable includes: ex-distribution date on Monday, 29 June 2026; record date on Tuesday, 30 June 2026; DRP election deadline at 2PM on 30 June 2026; and payment date on Friday, 10 July 2026. For most unitholders, the payment date is key, as cash distributions will be electronically credited to registered bank accounts on 10 July 2026.

This EOFY distribution timing is important for Australian investors’ tax planning, as it applies to the financial year ending 30 June 2026. Income from managed fund distributions is generally taxable in the year the entitlement arises, so eligible unitholders must include it in their 2025–26 tax returns. Investors are advised to seek independent tax advice, given that managed fund distributions may include income, capital gains, and tax-deferred components.

Electronic-Only Payments and Bank Details Registration with SS&C Solutions

Perennial Investment Management has stressed that IMPQ distributions are paid exclusively via electronic funds transfer. No cheques or physical payments are issued. Unitholders who have not registered bank account details with the fund’s registrar, SS&C Solutions Pty Ltd, risk delayed or missed payments on 10 July 2026.

To register or update bank details, unitholders should submit a Change of Details form available at https://perennial.net.au/invest-with-us/#forms. Alternatively, contact Client Services at 1300 730 032 or email [email protected]. The Investor Centre portal at https://perennial.unitregistry.com.au/investor also allows managing account details, distribution preferences, and DRP elections. Previously registered unitholders need not re-submit unless details have changed.

Overview of the Perennial Better Future Active ETF and Its ESG Focus

The Perennial Better Future Active ETF (ASX:IMPQ) is managed by Perennial Better Future Pty Limited, a multi-award-winning affiliate recognised as a leader in Australia’s environmental, social, and governance (ESG) investment sector. The fund aims for long-term capital growth by investing in a diversified portfolio of primarily smaller and mid-cap companies identified as "Better Future Investments," reflecting its ESG screening and selection process.

This focus on smaller and mid-cap companies differentiates the fund from broader market ETFs that concentrate on large-cap blue-chip stocks. The fund carries a distinct risk and return profile compared to index-tracking products, with active management by Perennial Better Future Pty Limited (ABN 45 647 633 065, CAR 1293136 of Perennial Value Management Limited). The Responsible Entity is Perennial Investment Management Limited (ABN 13 108 747 637, AFSL: 275101), overseeing fund operations and regulatory compliance.

EOFY Distribution’s Role in IMPQ’s Income and Growth Strategy

The EOFY distribution declaration aligns with Australian exchange-traded managed fund practices, which require annual distribution of taxable income to maintain tax flow-through status. For IMPQ, this distribution reflects income generated across its portfolio during the financial year, including dividends, interest, and realised capital gains passed to unitholders.

The fund prioritises long-term capital growth over income generation, so distribution amounts may vary annually based on portfolio income. The 9.003 cents per unit EOFY distribution for the year ending 30 June 2026 reflects the income profile of the underlying holdings. Investors seeking details on distribution composition, including capital gains or tax-deferred elements, should await the fund’s annual tax statement issued after the financial year-end.

Considerations for Investors Missing the IMPQ Record Date

Investors not holding IMPQ units as of 30 June 2026 are ineligible for the 9.003 cents per unit EOFY distribution. The company update indicates no immediate changes to the fund’s strategy or structure, allowing prospective investors to continue evaluating IMPQ based on its ESG mandate and long-term capital growth focus.

Current investors should watch for future interim or periodic distributions in the new financial year starting 1 July 2026, along with portfolio updates and performance reports from Perennial Better Future. As always, past performance is not indicative of future results, and investment decisions should follow review of the fund’s Product Disclosure Statement (PDS) and Target Market Determination (TMD), both available at www.perennial.net.au.

Regulatory Framework and Investor Responsibilities for IMPQ Distribution Recipients

IMPQ operates under the regulatory oversight of the Australian Securities and Investments Commission (ASIC) and the Corporations Act 2001. Perennial Investment Management Limited, holding AFSL No. 275101, is responsible for managing the fund in compliance with its constitution, PDS, and regulations. The distribution and DRP price announcement fulfills standard disclosure obligations to the ASX and unitholders.

Unitholders should note that managed fund distributions may have complex tax implications, including tax-deferred amounts, capital gains tax concessions, and foreign income components. Annual tax statements detailing distribution components assist with tax return lodgement. The company clarifies that the information is general and does not constitute financial, legal, or tax advice. Unitholders are advised to consult qualified professionals before making decisions based on distribution entitlements.

Accessing IMPQ Fund Documents and Investor Support

Perennial Investment Management provides multiple channels for unitholders to access fund documents, manage distribution preferences, and obtain support. The main online resource is the Perennial website at www.perennial.net.au, hosting the PDS, TMD, DRP documentation, and Change of Details forms. The Investor Centre portal at https://perennial.unitregistry.com.au/investor offers direct access to account information, holdings, and distribution history.

Investors preferring direct contact can reach Perennial’s Client Services at 1300 730 032 (Australia) or +61 2 8823 2534 (international), or by email at [email protected] or [email protected]. The registered office is Level 27, 88 Phillip Street, Sydney NSW 2000. The immediate share price impact of the distribution announcement is unclear, as IMPQ’s ASX unit price reflects multiple factors including ex-distribution adjustments and market conditions.