Al-`Aqar Healthcare REIT Annual Report 2025

239 FINANCIAL STATEMENTS Integrated Annual Report 2025 STATEMENTS OF CHANGES IN NET ASSET VALUE For the year ended 31 December 2025 (cont’d) Note Unitholders’ capital RM Realised* RM Unrealised RM Total undistributed income RM Total unitholders’ fund RM The Fund At 1 January 2024 854,758,225 70,926,475 146,631,416 217,557,891 1,072,316,116 Issuance of unitholders’ capital 18 - - - - - Profit for the year - 65,642,681 (19,725,160) 45,917,521 45,917,521 Realisation of loss from disposal of investment properties - (1,471,410) 1,471,410 - - Total comprehensive income/ (loss) - 64,171,271 (18,253,750) 45,917,521 45,917,521 Transactions with unitholders: Income distributions 9 - (64,649,004) - (64,649,004) (64,649,004) At 31 December 2024 854,758,225 70,448,742 128,377,666 198,826,408 1,053,584,633 At 1 January 2025 854,758,225 70,448,742 128,377,666 198,826,408 1,053,584,633 Profit for the year - 62,364,352 (3,915,726) 58,448,626 58,448,626 Total comprehensive income/ (loss) - 62,364,352 (3,915,726) 58,448,626 58,448,626 Transactions with unitholders: Income distributions 9 - (56,840,740) - (56,840,740) (56,840,740) At 31 December 2025 854,758,225 75,972,354 124,461,940 200,434,294 1,055,192,519 * Distributable The accompanying accounting policies and explanatory notes form an integral part of the financial statements.

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