NREIT H1 profit jumps 328% to N6.05 billion, declares N1.72 per unit payout

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Nigeria Real Estate Investment Trust (NREIT) grew pre-tax profit by 328.17% to N6.05 billion in the first half of 2026, from N1.41 billion in the same period of 2025. Post-tax profit also rose by 328.17% to N6.05 billion, according to the financial report released on the Nigerian Exchange (NGX) on September 4, 2026.

The REIT declared a distribution of N1.72 per unit to unitholders whose names appeared in the Register of Unitholders as of the close of business on July 29, 2026. Payment is scheduled for September 8, 2026, subject to deduction of applicable withholding tax.

Earnings driven by sharp income growth

Total income jumped to N7.97 billion in H1 2026, up 357.26% from N1.74 billion in H1 2025. Revenue was not separately disclosed.

Operating expenses rose to N1.92 billion from N329.81 million, an increase of about 481.87% year on year. That meant costs grew faster than total income during the period. Operating expenses represented about 24.1% of total income in H1 2026, compared with about 18.9% in H1 2025.

Despite the higher cost base, the income expansion was large enough to lift pre-tax profit to N6.05 billion, which is about 75.9% of total income, compared with about 81.1% a year earlier.

FX loss and balance sheet position

NREIT recorded an FX loss of N140.20 million, compared with N22.25 million in H1 2025. Total comprehensive income came in at N5.91 billion, versus N1.39 billion in the corresponding period of 2025.

On the balance sheet, investment property remained unchanged at N187.43 billion between December 2025 and June 2026. Other receivables increased to N16.31 billion from N5.75 billion, while cash and cash equivalents rose to N12.09 billion from N3.83 billion.

Total liabilities increased to N26.00 billion from N14.06 billion. Other payables rose to N18.42 billion from N11.07 billion, and distribution payable increased to N7.58 billion from N3.00 billion.

Net asset value and market reaction

Net assets increased by 3.76% to N189.83 billion, while the number of units rose by about 4.29% to 1.657 billion units. Net asset value per unit slipped slightly to N114.58 from N115.16 at the end of December 2025.

NREIT closed at N113.00 per share on Friday, September 4, 2026, compared with its opening price for the year of N103.00, representing a year-to-date return of 9.71%. NREIT was listed on December 31, 2025, and is currently the 48th most valuable stock on the NGX with a market capitalization of N187 billion.

For investors, the sharp income growth and distribution are positive signals. But the jump in operating expenses and the larger FX loss are factors to watch as the REIT heads into the second half of the year.

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