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Distributions per unit were 3,390 yen (including a profit-surplus distribution of 275 yen). End-of-period cash balance was approximately 36.1 billion yen. The plan for the next term is to secure rental income through stable master lease contracts. LTV around 45% to maintain a long-term financial base. Holds 53 properties, including overseas assets. A financial results briefing is planned.","jir_summary":"### Overview of Performance\nFor the fiscal year, operating revenue was 21,438 million yen, operating income 7,197 million yen, ordinary income 6,061 million yen, and net income 5,969 million yen. Distributions per unit were 3,390 yen, including a profit-surplus distribution, with distributions made within the range that does not exceed retained earnings. The total number of units is 2,102,569, and the payout ratio remains broadly stable. The portfolio includes 53 properties, including overseas assets, with total assets of approximately 4.49 trillion yen and an equity ratio of 54.1%.\n\n### Outlook and Capital Policy\nGoing forward, the aim is to maintain stable rental income primarily through master lease agreements with Aeon Group as the lessee. From a financial policy perspective, target an LTV around 50% with an upper limit of 60%, advance long-term borrowings and fixed-rate financing, and optimize cost of capital. In terms of capital policy, a continued distribution within the disclosed scope is planned, and capital expenditure plans are also disclosed.","jir_financial_highlights":"Operating revenue: 21,438 million yen (YoY +0.6%)\nOperating income: 7,197 million yen (YoY \u25bc2.1%)\nOrdinary income: 6,061 million yen (YoY \u25bc11.0%)\nNet income attributable to owners of the parent: 5,969 million yen (YoY \u25bc12.6%)\nTotal distribution: 3,390 yen\/ unit (Continues policy same as previous year (profit-surplus distribution included))\nTotal assets: 449,312 million yen (YoY +0.2%)\nEquity ratio: 54.1\uff05 (No significant YoY change)","jir_category":"","jir_hashtags":"#IonLife REIT, #FinancialSummary, #Distribution, #MasterLease, #GRESB, #MSCI","jir_key_figures":"Real estate leasing business revenue: 21,438 million yen (YoY +0.6%)\nNet income: 5,968 million yen\nPer-unit distribution: 3,390 yen\nEnding cash and cash equivalents: 36,228 million yen","jir_meta_title":"Ion Life REIT: Financial Summary for 2026 July Term | Key Indicators and Distribution Policy","jir_meta_description":"Key points of Ion Life REIT's financial results for the year ending July 2026. Summary of revenue and profit trends, distributions, capital policy, portfolio status and future direction. Includes notice of investor briefing.","jir_og_title":"Ion Life REIT - Highlights of 2026 July-Term Financial Results","jir_og_description":"A concise explanation of the financial results, distribution policy, portfolio status, and financial stability, with insights into future outlook and capital strategy.","jir_og_image_url":"","jir_chart_data_collection":"[]","ir_related_company":8202,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-113766","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n