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 (assets minus liabilities) per share was 198.8p as at close of business on October 6, 2026. This uses the AIC (Association of Investment Companies) formula, includes current financial year revenue items and excludes shares held in treasury.

Key details

  • On the same basis, net asset value per share with debt marked at fair value was 202.0p. Debt marked at fair value means the company's estimate of the fair value of its senior unsecured notes (a type of borrowing) is used in the net asset value.
  • Excluding current financial year revenue items and shares held in treasury, unaudited net asset value per share was 196.4p, or 199.6p with debt marked at fair value.
  • Because the shares are now ex-dividend (trading without the right to the dividend), the dividend has been deducted from the net asset value figures.
  • The fair value of the notes uses a discount rate based on the redemption yield of the relevant existing UK Gilt (UK government bond) plus a credit spread. The rate is 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-9723

Lowland Investment Co PLC
07 October 2026
 

Trust Name

LOWLAND INVESTMENT COMPANY PLC

Legal Entity Identifier

2138008RHG5363FEHV19

NAV Details

As at close of business on 6 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 198.8p and the net asset value per share with debt marked at fair value was 202.0p. As the Company's shares are now ex-dividend, the dividend has been deducted from the net asset value.

As at close of business on 6 October 2026, the unaudited net asset value per share (excluding current financial year revenue items and shares held in treasury) was 196.4p and the net asset value per share with debt marked at fair value was 199.6p.

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
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