THE UNITE GROUP PLC Annual Report and Accounts 2024 213 FINANCIAL RECORD (unaudited) 2024 2023 2022 2021 2020 EPRA earnings (£m) 202 176 157 152 97 EPRA earnings per share (pence) 44 42 39 38 26 Adjusted earnings (£m) 214 184 163 110 93 Adjusted earnings (pence) 47 44 41 28 24 IFRS profit/(loss) before tax (£m) 442 103 351 342 (120) IFRS profit/(loss) before tax per share (pence) 103 25 88 86 (32) EPRA net tangible assets (NTA) (£m) 4,758 4,015 3,717 3,532 3,266 EPRA NTA per share (pence) 972 920 927 882 818 IFRS net assets (£m) 4,812 4.067 3,788 3,528 3,235 IFRS NAV per share (pence) 982 931 944 880 809 LTV (%) 24% 28% 31% 29% 34% Managed portfolio value 8,938 8,663 8,522 8,108 7,838 Total accounting return (TAR) 9.6% 2.9% 8.10% 10.20% (3.40%)