360 Capital REIT Announces $0.0075 Quarterly Distribution Per Security, DRP Price Finalized at $0.3995

360 Capital REIT Confirms Quarterly Distribution for 30 June 2026 Period

360 Capital REIT has confirmed an ordinary quarterly distribution of AUD $0.0075 per stapled security for the financial period ending 30 June 2026. This distribution is classified as an ordinary, unfranked dividend, meaning no franking credits will be attached. The distribution is 100% unfranked, with zero franked amount and no conduit foreign income. Payments will be made in Australian dollars.

The record date was 30 June 2026, with the ex-date on 29 June 2026. Securityholders on record at close of trading on 30 June 2026 will be eligible for the distribution. The payment date is 27 July 2026, when both cash payments and DRP securities will be issued. The company noted that the actual ordinary distribution amount will be formally confirmed on 27 July 2026, with the current AUD $0.0075 per security figure being an estimate pending final confirmation.

Distribution Originates Solely from 360 Capital Passive REIT, Not Active REIT

The company update clarifies that the quarterly distribution per stapled security is sourced entirely from 360 Capital Passive REIT. No distribution is being paid from 360 Capital Active REIT for this quarter. This distinction is important for investors analyzing income streams from the two components within the TOT stapled structure, as each operates under separate ARSN registrations and may have distinct asset bases and distribution policies.

360 Capital REIT’s stapled security structure combines units of 360 Capital Passive REIT (ARSN 602 304 432) and 360 Capital Active REIT (ARSN 602 303 613), which cannot be traded separately on the ASX. The absence of a distribution from the Active REIT suggests it did not generate sufficient distributable income this quarter. This disclosure assists investors in assessing the income sustainability of their TOT holdings across both entities.

Calculation of DRP Price at $0.3995 Per Security

The DRP price has been finalized at AUD $0.3995 per stapled security. This price was determined after the conclusion of the pricing period, calculated as the average daily VWAP of TOT securities traded on the ASX over ten trading days following the record date, excluding certain transactions. A 1.5% discount was then applied to this VWAP average to arrive at the final DRP price, providing a modest incentive for reinvestment.

The pricing window spanned from 2 July 2026 to 15 July 2026. DRP securities will be issued on 27 July 2026, coinciding with the cash distribution payment date. Securityholders who did not submit a DRP election by 5:00 PM on 1 July 2026 will receive cash payments by default.

DRP Participation Details and Securityholder Options

The DRP for this distribution is a Full DRP, allowing securityholders to reinvest their entire distribution entitlement into new TOT stapled securities instead of receiving cash. Newly issued DRP securities will rank pari passu with existing securities from the issue date of 27 July 2026, granting equal rights and entitlements.

There are no minimum or maximum participation limits for the DRP, though other conditions apply as detailed in the full DRP plan rules available at the 360 Capital investor centre (www.360capital.com.au/tot-investor-centre). The election deadline has passed, finalizing participation for this cycle. DRP securities will be issued alongside cash payments on 27 July 2026.

Revision to Prior Notification from 22 June 2026

This update amends the earlier distribution notification lodged on 22 June 2026, solely to confirm the actual DRP price, which was previously unknown as the pricing period had not concluded. This procedural update is standard for listed entities operating DRPs, as final pricing depends on post-record date trading activity. The confirmed DRP price of AUD $0.3995 completes the distribution notification process ahead of the 27 July 2026 payment.

No changes have been made to the distribution amount, payment date, record date, ex-date, or other material terms. The only substantive update is the confirmation of the DRP price, which was previously an estimate. There were no disclosures regarding changes to total distribution quantum or income figures.

FY26 Annual Tax Statements Scheduled for August 2026

360 Capital REIT has informed securityholders that FY26 annual tax statements will be issued in August 2026. These statements are essential for investors to accurately complete tax returns, especially given the complex tax components often associated with property trust distributions, such as tax-deferred income and capital gains.

The current announcement confirms the distribution is fully unfranked with no conduit foreign income, but does not detail further tax components. Securityholders and tax advisers should await the formal tax statements before finalizing tax treatments related to TOT distributions.

Implications of the Stapled Security Structure for TOT Investors

360 Capital REIT’s stapled security structure combines two managed investment schemes—360 Capital Passive REIT and 360 Capital Active REIT—into a single ASX-traded unit under ticker TOT. This structure allows diversification across different real estate strategies but means income generation can vary between the two entities.

The current quarter’s distribution is solely from the Passive REIT, with no contribution from the Active REIT. Investors relying on TOT for consistent income should monitor future distributions from both components, as income profiles may fluctuate. The company did not disclose asset details or reasons behind the Active REIT’s nil distribution in this update.

Important Dates for the June 2026 Quarter Distribution

The distribution ex-date was 29 June 2026, with the record date on 30 June 2026, coinciding with the end of FY26. The DRP election deadline was 5:00 PM on 1 July 2026. The DRP pricing period occurred from 2 July to 15 July 2026, covering ten trading days for VWAP calculation. The updated notification was released on 16 July 2026, the business day after pricing concluded. Both cash and DRP securities will be issued on 27 July 2026. The ordinary distribution amount, currently an estimate of AUD $0.0075, will be formally confirmed on that date. FY26 tax statements will follow in August 2026.

Context on Quarterly Distributions and DRPs in Australian Listed REITs

Quarterly distributions are typical among Australian listed REITs, reflecting regular rental income. Unlike some equities paying semi-annual or annual dividends, REITs offer more frequent income aligned with rental cycles. The DRP enables investors to compound holdings by reinvesting distributions, often at a discount to market price.

360 Capital REIT’s 1.5% DRP discount aligns with market norms, providing a modest reinvestment incentive without significant dilution. The use of a ten-day VWAP pricing period reduces pricing manipulation risk. For income-focused investors, regular quarterly distributions combined with an accessible DRP are standard features of Australian REIT investing. Tax considerations remain important, especially with the upcoming FY26 tax statements.

Risks Related to 360 Capital REIT’s Dual-Entity Stapled Structure and Distribution Variability

A primary risk for 360 Capital REIT investors stems from its dual-entity stapled structure, where distributions depend on income from both Passive and Active REITs. As seen this quarter, the Active REIT may not always contribute, causing variability in total income yield. Should Passive REIT income decline, overall distributions could fall without offsetting income from the Active REIT.

The ordinary distribution amount remains an estimate pending final confirmation on 27 July 2026, introducing some uncertainty. Broader risks include property valuations, interest rates, occupancy, and economic conditions. The company did not provide details on portfolio composition, gearing, or income outlook in this update. Investors should consult recent financial reports and presentations via the 360 Capital investor centre for comprehensive analysis.