Djerriwarrh Investments Announces Fully Franked 4.25 Cents Per Share Quarterly Dividend for June 2026

Details on Full Franking and Tax Components

Djerriwarrh Investments confirmed the quarterly dividend is fully franked, with 100% of the AUD 0.04250000 per share dividend carrying franking credits at the 30% corporate tax rate. This benefits eligible Australian shareholders by providing franking credits that reflect tax already paid by the company, enhancing the effective dividend yield. The franked dividend per security is AUD 0.04250000, with no unfranked portion.

The company also disclosed that 2.5 cents per share of the dividend stems from capital gains on which the company has paid or will pay tax. The pre-tax attributable gain on these capital gains is 3.57 cents per share, allowing some shareholders to claim tax deductions on their personal tax returns. Detailed tax component information will be provided on individual dividend statements to assist shareholders in appropriately classifying the distribution under Australian tax law.

Shareholder Reinvestment Plan Options

Eligible shareholders can manage their dividend through two corporate plans offered by Djerriwarrh Investments. The Dividend Reinvestment Plan (DRP) permits shareholders to reinvest their cash dividend into additional ordinary shares without any discount. The reinvestment price will be based on the volume weighted average price of DJW shares traded on the ASX and Cboe over the five trading days from 5 August 2026 to 11 August 2026. Shareholders not opting into the DRP will receive their dividend in cash.

The Bonus Security Plan (BSP) offers shareholders the option to receive additional ordinary shares instead of cash dividends, using the same pricing methodology and period as the DRP, with no discount applied. Both plans share the same issue date of 27 August 2026. Participation is voluntary, and shareholders must submit election notices by 17:00 on Friday, 7 August 2026. Eligibility criteria apply as outlined in the plan rules available on the company’s investor website. Shares issued under the DRP rank equally with existing shares, including voting and dividend rights.

Important Timetable for Dividend Elections and Payments

The dividend timetable requires shareholders to act promptly. The ex-dividend date is 5 August 2026, so shares must be held before this date to qualify for the dividend. The record date is 6 August 2026, determining the official shareholder register for processing dividend payments and reinvestments. Shareholders have until 17:00 on 7 August 2026 to lodge their election notices for participation in the DRP, BSP, or to receive cash.

Dividend payments and issuance of reinvested or bonus shares will occur on 27 August 2026. Shareholders who do not submit an election will receive a cash dividend by default. The company’s share registry will manage all administrative tasks including receipt of election notices, price calculations, and distribution of payments or shares.

Capital Gains Component and Tax Deduction Benefits

A key aspect of this dividend is the capital gains component, which comprises 2.5 cents per share of the total dividend and offers tax planning opportunities. This arises from realized capital gains on the company’s portfolio, with a pre-tax gain of 3.57 cents per share. As the company has paid tax on these gains, shareholders may be eligible to claim tax deductions on their personal returns.

This capital gains portion is separate from the franking credit benefit on the ordinary dividend component. Shareholders should retain dividend statements and consult tax advisors to correctly report and claim deductions for this component in line with Australian Taxation Office guidelines. Detailed tax information will be included on individual dividend statements.

Djerriwarrh Investments’ Portfolio and Dividend Policy

Djerriwarrh Investments Limited is an ASX-listed investment company managing a diversified portfolio of equity securities and other investments aimed at generating capital growth and income for shareholders. The company’s quarterly dividend policy reflects its commitment to regularly distributing earnings and capital gains, providing investors with steady income or reinvestment options.

The fully franked dividend indicates the company’s strong tax position and Australian-sourced income generation. The significant capital gains component in this quarter’s dividend suggests active portfolio management and realization of gains during the period. Offering both DRP and BSP options caters to varying shareholder preferences for cash or reinvestment.

No Discount on Reinvestment or Bonus Share Pricing

Both the Dividend Reinvestment Plan and Bonus Security Plan apply no discount to the reinvestment or bonus share prices. Shareholders electing to participate will receive shares priced at the actual average market price of DJW shares over the five trading days from 5 August 2026 to 11 August 2026, calculated as the volume weighted average price on the ASX and Cboe. This ensures fairness by aligning reinvestment prices with market value.

This approach contrasts with many companies that offer discounts to encourage reinvestment. Djerriwarrh Investments’ decision to apply zero discount ensures parity between shareholders receiving cash dividends and those reinvesting or receiving bonus shares. The final DRP and BSP prices will be announced after the pricing period concludes.

Eligibility and Plan Rules for Participation

Participation in the DRP and BSP is subject to eligibility requirements outlined in the respective plan rules. Rule 1 of the Dividend Reinvestment Plan Rules specifies conditions for participation, with similar criteria for the Bonus Security Plan. These typically include shareholder status, residency, and regulatory compliance. The full DRP rules are accessible at https://assets.djerri.com.au/images/DJW-DRP-Rules-250120.pdf for shareholder review.

The announcement does not specify minimum or maximum participation amounts, indicating either no limits or that such details are covered in the plan documents. Shareholders should review plan terms carefully and contact the share registry with any eligibility questions well before the 7 August 2026 deadline. The share registry will verify eligibility and process all elections.

Impact of Ex-Dividend and Record Dates on Dividend Entitlement

The ex-dividend date of 5 August 2026 marks when DJW shares trade without the right to the upcoming dividend. Investors must hold shares before this date to be eligible. Shares purchased on or after 5 August 2026 will not carry the dividend entitlement, which remains with the seller. The record date of 6 August 2026 finalizes the shareholder register for dividend processing.

Shareholders holding shares via brokers or custodians should ensure their holdings are recorded to preserve dividend rights by the record date. The timing between ex-dividend and record dates is standard for ASX-listed stocks, allowing settlement of trades. Shares acquired between 5 and 6 August 2026 will not receive this dividend but remain eligible for future payments.

Financial Reporting Period and Quarterly Dividend Cycle

This dividend relates to the quarter ended 30 June 2026, the final quarter of the 2025-2026 financial year. The fully franked quarterly dividend reflects ongoing profitability and distributable earnings. The company’s regular quarterly dividend payments provide shareholders with consistent income or reinvestment opportunities, with the next expected dividend after the September 2026 quarter.

The capital gains component highlights portfolio gains realized during the quarter. The proportion of capital gains versus ordinary dividend components may fluctuate based on investment decisions and market conditions. Shareholders should monitor company updates on financial performance and capital management to evaluate dividend sustainability and composition.

Tax Planning Insights for Australian Investors

The fully franked dividend combined with the capital gains component offers multiple tax planning benefits for Australian shareholders. Franking credits at the 30% corporate tax rate can offset personal tax liabilities and may result in refunds for low-income earners or self-managed superannuation funds in pension phase, enhancing after-tax returns.

The capital gains portion of 2.5 cents per share, with a pre-tax equivalent of 3.57 cents, provides an additional tax deduction opportunity. Shareholders should keep dividend statements and consult tax professionals to correctly allocate the dividend components for tax purposes. Individual tax outcomes will vary based on personal circumstances and marginal tax rates. Superannuation fund members should consider the interaction of dividend elections with their fund’s tax position. The detailed tax component disclosures support accurate tax reporting.