AMCIL Limited Announces Fully Franked 3 Cents Per Share Dividend for Half-Year Ending June 2026

Details of Dividend Components and Franking Status

For the six months ending 30 June 2026, AMCIL Limited has announced a total dividend of AUD 0.03 per ordinary fully paid share, split into an ordinary dividend of AUD 0.025 and a special dividend of AUD 0.005 per share. Both dividends are fully franked at the 30% corporate tax rate, providing shareholders with franking credits to offset their tax liabilities.

The fully franked status confirms AMCIL Limited has paid corporate tax on the earnings distributed. The ordinary dividend represents the regular half-yearly payment, while the special dividend reflects an additional capital return. Combined, these fully franked components total the declared AUD 0.03 per share distribution, indicating the dividends are fully taxed at the company level.

Capital Gains Component and Tax Implications for Shareholders

AMCIL Limited’s update reveals that 1.5 cents per share of the final and special dividends relate to capital gains on which the company has paid or will pay tax. The pre-tax attributable gain for shareholders is 2.14 cents per share. This structure may allow certain shareholders to claim tax deductions depending on their individual tax situations and applicable laws. Detailed tax information will be included in forthcoming dividend statements.

The capital gains component facilitates capital return to shareholders while potentially offering tax deduction benefits. Shareholders are advised to consult their tax advisers regarding the tax treatment of this distribution, as further details will be provided in dividend statements.

Ex-Dividend, Record, and Payment Dates

The ex-dividend date is scheduled for 7 August 2026, requiring shareholders to hold shares before this date to qualify for the dividend. The record date is 10 August 2026, when AMCIL Limited will identify eligible shareholders. Dividend payments will be made on 31 August 2026.

This timeline gives shareholders roughly two weeks from the announcement date (28 July 2026) to the ex-dividend date to make investment decisions. Shares purchased on or after 7 August 2026 will not qualify for this dividend. The payment date allows three weeks post-record date for processing and distribution.

Dividend Reinvestment Plan with No Discount

AMCIL Limited offers a dividend reinvestment plan (DRP) that enables shareholders to reinvest dividends into additional shares at a 0% discount, meaning shares are purchased at full market price. The DRP share price will be based on the average trading price on the ASX and Cboe from 7 to 13 August 2026, starting on the ex-dividend date.

Shareholders wishing to participate must submit election notices by 17:00 on Tuesday, 11 August 2026. Those not electing to participate will receive cash dividends by default. New shares issued under the DRP will be allocated on 31 August 2026 and will rank equally with existing shares. Eligibility criteria and plan rules are available on AMCIL Limited’s website.

Bonus Security Plan Provides Additional Shareholding Options

Alongside the DRP, AMCIL Limited also offers a bonus security plan (BSP) for this distribution, giving shareholders an alternative way to increase their shareholding through the dividend process. The BSP complements the DRP by providing flexibility to suit varying shareholder preferences.

Both plans allow shareholders to tailor dividend reinvestment according to their investment strategies. Detailed terms and conditions are outlined in each plan’s rules, which shareholders should review before making elections.

Tax Component Reporting and Annual Investment Income Report

AMCIL Limited has disclosed tax component information for this distribution in line with the Annual Investment Income Report (AIIR) framework. This assists shareholders and tax authorities in accurately reporting and assessing the tax treatment of investment income. The company will provide this information to shareholders shortly.

Shareholders requiring assistance with tax implications are encouraged to consult qualified tax professionals to understand how the distribution affects their individual tax positions.

Company Overview and Distribution Policy

AMCIL Limited is a listed investment company managing a portfolio on behalf of shareholders. Its ability to pay dividends depends on income and capital gains generated during the reporting period. The half-yearly dividend aligns with the company’s financial reporting cycle, providing regular income from portfolio performance.

The fully franked dividends indicate AMCIL Limited has sufficient earnings and franking credits to cover the 30% corporate tax rate. The capital gains component reflects portfolio activity and offers shareholders exposure to capital appreciation. The special dividend alongside the ordinary dividend highlights a strong distribution capacity for this half-year.

Security Details and Shareholder Eligibility

The dividend applies to AMCIL Limited’s ordinary fully paid shares, listed on the ASX under ticker AMH. The company’s ABN is 57 073 990 735, and dividends are paid in Australian dollars (AUD). Eligibility is based on share ownership as of the record date, 10 August 2026.

Shareholders should ensure their holdings are registered before the record date to qualify for the dividend payment.

Key Dates and Required Shareholder Actions

Important dates include the announcement on 28 July 2026, ex-dividend on 7 August 2026, record date on 10 August 2026, and payment on 31 August 2026. The deadline to elect participation in the DRP or BSP is 17:00 on 11 August 2026.

Shareholders wishing to participate in either plan must submit their elections by the deadline. Those who do not will receive cash dividends by default. Given the short window between announcement and election deadline, shareholders are encouraged to act promptly.