SIRIUS REAL ESTATE LIMITED - Update to Cash Dividend and Offer of Dividend Reinvestment Plan

Update to Cash Dividend and Offer of Dividend Reinvestment Plan

SIRIUS REAL ESTATE LIMITED
(Incorporated in Guernsey)
Company Number: 46442
JSE Share Code: SRE
LSE (GBP) Share Code: SRE
LEI: 213800NURUF5W8QSK566
ISIN Code: GG00B1W3VF54

18 November 2025

                                        Sirius Real Estate Limited

                             ("Sirius Real Estate", "Sirius" or the "Company")

                   Update to Cash dividend and offer of Dividend Reinvestment Plan

Shareholders are referred to the Sirius announcement titled "Cash dividend and offer of Dividend
Reinvestment Plan", published on 17 November 2025 (the "Announcement"). Shareholders are advised
that certain information in the table on page 4 of the Announcement was incorrectly transposed. All other
information contained in the Announcement remains accurate and unchanged.

Shareholders should instead refer to the table below, which replaces that reflected in the Announcement.

4. Property Income Distribution ("PID"), non-PID and taxation

Shareholders are advised that the cash dividend declared will be paid as 53% PID and 47% non-PID.
Shareholders will thus be paid as follows:

                                      UK Shareholders        UK Shareholders             SA Shareholders
                                         (EURO cents)            (GBP pence)                 (ZAR cents)

 Total (gross)                                  3.18c               2.80447p              62.93252 cents



 PID

 Gross amount of PID                         1.68540c               1.48637p              33.35424 cents

 Less 20% UK withholding                     0.33708c               0.29727p               6.67085 cents
 tax*

 Net PID payable**                           1.34832c               1.18910p              26.68339 cents

 Less effective 5% SA                             N/A                    N/A               1.66771 cents
 dividends tax for SA
 Shareholders      (SA
 only)***
 Net PID payable                             1.34832c               1.18910p              25.01568 cents



 Non-PID

 Gross amount of non-PID                     1.49460c               1.31810p              29.57828 cents

 Less 20% SA dividends                              -                     -                5.91566 cents
 tax (SA only)****

 Non-PID payable (net SA                     1.49460c               1.31810p              23.66262 cents
 only)

*       Certain categories of UK Shareholders may apply for exemption, in which case the PID element will
        be paid gross of UK withholding tax.
**      Net position after deducting UK withholding tax for both UK and SA Shareholders, but before
        eligible SA Shareholders have claimed back 5% from His Majesty's Revenue & Customs under the
        double taxation agreement between the UK and South Africa in respect of the UK withholding tax.
***     SA dividends tax applies at the rate of 20% for SA Shareholders if an exemption does not exist, but
        eligible SA Shareholders receive a rebate of the UK withholding taxes suffered (which rate is
        effectively 15%, after taking into account the 5% rebate referred to in **).
****    SA dividends tax applies at the rate of 20% for SA Shareholders if an exemption does not exist.

For further information:

Sirius Real Estate
AJ Gallagher                       +49 +44 (0) 20 3059 0855
Group Company Secretary

FTI Consulting (financial PR)
Richard Sunderland                      +44 (0) 20 3727 1000
Ellie Smith

SiriusRealEstate@fticonsulting.com

JSE Sponsor
PSG Capital

Date: 18-11-2025 09:00:00
Produced by the JSE SENS Department. The SENS service is an information dissemination service administered by the JSE Limited ('JSE'). 
The JSE does not, whether expressly, tacitly or implicitly, represent, warrant or in any way guarantee the truth, accuracy or completeness of
 the information published on SENS. The JSE, their officers, employees and agents accept no liability for (or in respect of) any direct, 
indirect, incidental or consequential loss or damage of any kind or nature, howsoever arising, from the use of SENS or the use of, or reliance on,
 information disseminated through SENS.