Financial Year Ended 31 December 2023 2022 2021 2020 2019
  12 months
(Audited)
12 months
(Audited)
12 months
(Audited)
12 months
(Audited)
12 months
(Audited)
Presented in RM’000          
Gross revenue          
Rental income          
- Realised 72,276 77,719 86,252 91,517 95,878
- Unrealised (in relation to unbilled lease income receivable) 121 136 317 488 998
  72,398 77,855 86,569 92,005 96,876
Property operating expenses (25,913) (21,660) (18,948) (19,360) (16,210)
Net property income 46,485 56,195 67,621 72,645 80,666
Finance income 531 513 308 606 1,097
Other income 2,168 896 894 129 89
Changes in fair value of investment properties          
- As per valuation (2,879) (1,715) 981 (38,107) 3,117
- On assets classified as held for sale -   (4,740) - - -
- Unbilled lease income receivable (121) (136) (317) (488) (998)
Net property and investment income 46,184 51,013 69,488 34,785 83,971
 
Manager’s fees (6,235) (6,330) (6,424) (6,653) (6,653)
Trustee’s fees (252) (271) (282) (411) (443)
Valuation Fees (224) (267) (176) (310) (272)
Auditors’ fees          
- Audit (156) (166) (145) (120) (135)
- Other services (10) (17) (10) (10) (10)
Tax agent’s fees -   - (10) (10) (10)
Administrative expenses (2,831) (1,879) (1,253) (1,808) (2,297)
Finance costs (31,725) (26,206) (24,043) (26,276) (33,167)
Net loss on impairment of financial instruments -   (645) (5,559) (6,587) -
Total trust expenses (41,433) (35,781) (37,902) (42,185) (42,986)
 
Net income before taxation 4,751 15,232 31,585 (7,400) 40,985
Tax benefit/(expense) 289 (2,931) (160) - (5,490)
Net income for the year and total comprehensive income for the year attributable to unitholders 5,040 12,301 31,425 (7,400) 35,494
 
Net income for the year is made up as follows:          
Realised 7,630 21,687 30,604 30,707 37,137
Unrealised          
- Unrealised rental income (in relation to unbilled lease income receivable) 121 136 317 488 998
- Change in fair value of investment properties
- As per valuation (2,879) (1,715) 981 (38,107) 3,117
- On assets classified as held for sale -   (4,740) - - -
- Unbilled lease income receivable (121) (136) (317) (488) (998)
- Deferred tax income/(expense) 289 (2,931) (160) - (4,759)
  (2,590) (9,386) 821 (38,107) (1,642)
  5,040 12,301 31,425 (7,400) 35,494
 
Earnings per unit (sen)          
- Before Manager’s fees 1.967 3.250 6.603 (0.130) 7.353
- After Manager’s fees 0.879 2.146 5.482 (1.291) 6.192
 
Net income distribution * 6,867 19,518 28,812 29,143 35,540
Income distribution per unit (sen) * 1.198 3.405 5.026 5.084 6.200

Note:

* Withholding tax will be deducted for distributions made to resident non-corporate, non-resident individual, non-resident corporate and non-resident institutional unitholders.