176 CapitaLand Ascendas REIT Notes to the Financial Statements 31 December 2025 24. Earnings per unit and Distribution per unit (a) Basic earnings per Unit The calculation of basic earnings per Unit is based on the total return for the year and weighted average number of units during the year: Group 2025 $’000 2024 $’000 T otal return for the year attributable to the Unitholders and perpetual securities holders 779,716 764,107 Less: Amount reserved for distribution to perpetual securities holders (10,020) (9,025) Less: Transfer from Perpetual Securities Holders’ Funds (3,676) – Total return attributable to Unitholders 766,020 755,082 Number of Units 2025 (’000) 2024 (’000) Weighted average number of Units: - outstanding during the year 4,519,150 4,395,568 - to be issued as payment for management fee payable in Units 1 1 4,519,151 4,395,569 Group 2025 2024 Basic earnings per Unit (cents) 16.951 17.178 (b) Diluted earnings per Unit As at 31 December 2025 and 31 December 2024, the diluted earnings per Unit was equivalent to the basic earnings per Unit. (c) Distribution per Unit The calculation of distribution per Unit for the financial year is based on: Group 2025 2024 Total amount available for distribution for the year ($’000) 678,268 668,833 Distribution per Unit (cents) 15.005 15.205
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