Inovalis Real Estate Investment Trust Announces Distribution and Special Non-Cash Distribution to Unitholders

Distribution Announcements - Inovalis Real Estate Investment Trust announced a cash distribution of $0.04579 per Unit, payable on January 15, 2026, to Unitholders of record on December 31, 2025 [1] - A special non-cash distribution of $0.13738 has also been declared, payable to Unitholders of record as of December 31, 2025, to distribute taxable income realized from transactions during the year [2] Non-Cash Distribution Details - The non-cash distribution will be executed by issuing Units with a fair market value equal to the distribution amount, based on the closing price on December 31, 2025 [3] - Following the non-cash distribution, there will be a consolidation of outstanding Units, ensuring that the total number of Units remains unchanged for each Unitholder [3] Tax Implications - The non-cash distribution is expected to increase the tax cost basis of Unitholders' consolidated Units for Canadian federal income tax purposes [3] - Unitholders not resident in Canada may be subject to withholding taxes related to the special distribution [4] Company Overview - Inovalis REIT is a real estate investment trust listed on the Toronto Stock Exchange, founded in 2013, focusing on office properties in France, Germany, and Spain, holding 12 assets [5] - Inovalis S.A., the fund manager, is authorized by the French Securities and Markets Authority and manages various real estate investment strategies with a total of EUR 7 billion in assets under management [6]