Gryphon Capital Income Trust Announces Daily NTA of $2.0175 Per Unit as of 27 July 2026

Gryphon Capital Income Trust’s Investment Framework and Responsible Entity Details

Operating under ARSN 623 308 850, Gryphon Capital Income Trust is managed by One Managed Investment Funds Limited, which holds Australian Financial Services Licence (AFSL) 297042 and Australian Business Number (ABN) 47 117 400 987. The responsible entity is based at Level 16, Governor Macquarie Tower, 1 Farrer Place, Sydney NSW 2000. The trust’s core objective is to provide income to unitholders through active portfolio management and strategic asset allocation across diverse asset classes and market sectors.

As an ASX-listed managed investment fund, Gryphon Capital Income Trust offers investors exposure to a professionally managed portfolio without direct ownership of individual securities. One Managed Investment Funds Limited administers the fund in compliance with Australian financial services regulations and trust law, fulfilling disclosure and governance requirements set by the ASX and ASIC. This structure enables investors to benefit from diversification and expert asset management while maintaining transparency via regular performance reporting.

Daily NTA Per Unit as of 27 July 2026: Valuation Insights

The trust’s Net Tangible Asset (NTA) per unit stood at $2.0175 at the close of business on 27 July 2026. This metric represents the value of the trust’s tangible assets divided by the number of units on issue, providing a standardized measure of each unit’s intrinsic worth. NTA reporting is fundamental for listed investment companies and managed trusts, offering unitholders a consistent assessment of their investment’s underlying asset value independent of market price fluctuations.

All figures are unaudited and approximate, reflecting preliminary daily valuation calculations performed at market close. This daily disclosure allows investors to monitor the trust’s asset base performance and make informed decisions about their holdings. The NTA excludes buy-sell spreads and transaction costs applicable when acquiring or redeeming units, making it an important but not sole factor in investment evaluation.

Significance of Daily NTA Reporting for Investors

Daily NTA reporting serves as a critical communication channel between the trust and its unitholders, providing frequent valuation updates amid changing market conditions. For Gryphon Capital Income Trust investors, the $2.0175 per unit figure as at 27 July 2026 offers a benchmark to assess the trust’s performance relative to market indices, peer funds, and personal investment goals. Regular updates help unitholders determine if their investment aligns with their financial objectives and risk tolerance.

Publishing daily NTA distinguishes modern managed investment trusts by meeting investor demands for transparency and valuation accuracy. By releasing daily data, One Managed Investment Funds Limited commits to keeping unitholders well-informed and facilitates efficient secondary market pricing by providing the latest valuation for trading decisions.

Regulatory Compliance and Framework Surrounding NTA Disclosure

Gryphon Capital Income Trust’s daily NTA disclosures comply with regulatory requirements set by the ASX, ASIC, and the Corporations Act 2001 (Cth). ASX-listed managed investment trusts must continuously disclose material information affecting investment decisions. While NTA figures alone may not always be material, their regular release supports investor confidence and the fund’s market standing.

One Managed Investment Funds Limited ensures NTA calculations follow appropriate valuation standards consistent with accounting principles and the trust’s constitution. The unaudited, approximate nature of daily figures reflects their preliminary status, subject to adjustment following detailed audits at financial period ends—a standard industry practice clarifying data reliability for investors.

Investment Strategy and Income Distribution Focus

Gryphon Capital Income Trust aims to generate sustainable income distributions through active management of a diversified portfolio. The trust focuses on income-generating assets such as dividend-paying equities, fixed income securities, and other yield-producing investments designed to provide regular cash returns. Portfolio composition, asset allocation, and targeted distribution rates are detailed in the trust’s periodic financial reports.

One Managed Investment Funds Limited actively manages the portfolio through security selection, rebalancing, and tactical allocation to balance income generation with capital preservation and growth. Unitholders benefit from professional management, market research, and execution capabilities that individual investors might lack, achieving economies of scale and potentially lower costs.

Long-Term NTA Tracking Benefits for Unitholders

Long-term investors in Gryphon Capital Income Trust gain valuable insights by monitoring NTA trends over time, independent of distributions and market price fluctuations. Tracking NTA across quarters and years helps assess management effectiveness in growing the asset base, adjusted for capital movements and distributions. This perspective differentiates short-term volatility from sustained performance.

The $2.0175 per unit NTA as at 27 July 2026 is one data point in the trust’s valuation history, gaining significance when compared with previous figures, distribution records, and peer performance. Sophisticated investors often use spreadsheets or fund tracking tools to analyze NTA trends and total returns, supported by the availability of daily NTA data.

Preliminary and Unaudited Nature of Daily Valuations

The unaudited and approximate status of daily NTA figures reflects the complexity of valuing a portfolio with thousands of securities and continuously changing market prices. Daily calculations use end-of-day market prices, estimated valuations for illiquid assets, and provisional income and expense accruals to provide timely investor information. These figures are refined during monthly and quarterly closes, with final audited values published in financial statements.

Investors should recognize that daily NTA figures, while reliable and standardized, may be adjusted as more complete data emerges or audit procedures identify valuation changes. This preliminary nature advises against overemphasizing minor daily fluctuations or short-term trend analysis; longer-term comparisons provide more meaningful insights.

Connection Between NTA and Distribution Returns

The trust’s NTA backing and income distributions to unitholders are closely linked. Distributions typically derive from portfolio income such as dividends, interest, and realised capital gains. The trust’s ability to sustain or grow NTA per unit while paying distributions depends on portfolio returns exceeding distribution amounts.

The $2.0175 NTA per unit as at 27 July 2026 reflects cumulative portfolio performance, income, expenses, and distributions since inception or the last capital event. Monitoring NTA trends helps unitholders evaluate distribution sustainability and the trust’s long-term capital growth potential. The interplay of NTA growth, distribution yield, and unit price shapes the total return for investors.

Market Environment and Investment Context

The NTA report dated 28 July 2026 captures asset valuations as of 27 July 2026, reflecting a snapshot within the broader market and economic cycle. Australian fixed income, equity, and alternative markets influence portfolio valuations and income potential. The trust’s asset allocation and security selections reflect management’s assessment of value, yield, and risk-adjusted returns amid current market conditions.

Investors should consider the $2.0175 NTA figure alongside recent performance, distribution history, asset allocation, and peer comparisons. Market factors such as interest rates, credit spreads, and equity dividends directly impact the trust’s portfolio. The timing aligns with typical month-end and quarter-end reporting cycles, supporting accurate portfolio accounting and performance tracking.