Cash dividend and 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:

 * 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.