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 (the value of its assets minus liabilities) per share, including current financial year revenue items, was 198.4p as at close of business on October 5, 2026, or 201.5p with debt marked at fair value.

Key details

  • The shares are now ex-dividend, meaning the dividend has been deducted from the net asset value.
  • Excluding current financial year revenue items, the unaudited net asset value per share was 196.0p, or 199.1p with debt marked at fair value, as at close of business on October 5, 2026.
  • All figures exclude shares held in treasury (shares the company has bought back and holds), and the figures including revenue items are calculated using the formula of the AIC (Association of Investment Companies).
  • Debt marked at fair value is the company's estimate of the fair value of its senior unsecured notes, based on a discount rate using the redemption yield of the relevant existing UK government bond (Gilt) 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-9724

Lowland Investment Co PLC
06 October 2026
 

Trust Name

LOWLAND INVESTMENT COMPANY PLC

Legal Entity Identifier

2138008RHG5363FEHV19

NAV Details

As at close of business on 5 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 198.4p and the net asset value per share with debt marked at fair value was 201.5p. 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 5 October 2026, the unaudited net asset value per share (excluding current financial year revenue items and shares held in treasury) was 196.0p and the net asset value per share with debt marked at fair value was 199.1p.

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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