Lowland Investment Co PLCLSE: LWI

Lowland Investment: Net Asset Value(s)

· Issued by Lowland Investment Co PLC via RNS

Summary by 6ix AI

Lowland Investment Company plc said its unaudited net asset value (NAV, the value of its assets less liabilities) per share was 202.3p as at close of business on October 15, 2026, calculated under the AIC (Association of Investment Companies) formula including current financial year revenue items and excluding treasury shares.

Key details

  • With debt marked at fair value, the NAV per share including current financial year revenue items was 205.5p.
  • Excluding current financial year revenue items and treasury shares, the unaudited NAV per share was 199.8p, or 203.0p with debt marked at fair value.
  • The company's shares are now ex-dividend, so the dividend has been deducted from the net asset value.
  • Debt at fair value is the company's estimate of the value of its senior unsecured notes, using a discount rate based on the redemption yield of the relevant existing UK Gilt (government bond) plus a credit spread, updated monthly and applied daily.

6ix AI wrote this summary from the release below and checked it against the release.

On 6ix: 6ix.com/news/net-asset-values-9716

Trust Name

LOWLAND INVESTMENT COMPANY PLC

Legal Entity Identifier

2138008RHG5363FEHV19

NAV Details

As at close of business on 15 October 2026, the unaudited net asset value per share calculated in accordance with the AIC formula (including current financial year revenue items and excluding shares held in treasury) was 202.3p and the net asset value per share with debt marked at fair value was 205.5p. As the Company's share are now ex-dividend, the dividend has been deducted from the net asset value.

As at close of business on 15 October 2026, the unaudited net asset value per share (excluding current financial year revenue items and shares held in treasury) was 199.8p and the net asset value per share with debt marked at fair value was 203.0p.

Debt marked at fair value is the Company's estimate of the "fair value" of its senior unsecured notes. The current estimated fair value of the Company's senior unsecured notes is based on a discount rate calculated using the redemption yield of the relevant existing UK Gilt plus a credit spread. The discount rate is calculated and updated monthly and applied daily to determine the Company's published fair value NAVs.

For further information, please call:

Janus Henderson Secretarial Services UK Limited

Corporate Secretary

Telephone: 020 7818 1818

Lowland Investment Co PLC on 6ix

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