Net Asset Value(s)

Summary by AI BETAClose X

Lowland Investment Company PLC reported net asset values per share at close of business on 30 October 2026 of 201.9p including current financial year revenue and 199.2p excluding current year revenue; the Company also publishes 'debt at fair value' NAVs of 205.0p (including revenue) and 202.2p (excluding revenue). All NAVs are calculated using the AIC methodology and exclude shares held in treasury. The Company states its debt fair value is an estimate of the fair value of its senior unsecured notes using a discount rate based on the redemption yield of the relevant UK Gilt plus a credit spread, updated monthly and applied daily, which directly affects the published NAVs.

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