Why I think these 2 ASX dividend shares offer great buying right now

I'm seeing some great buys during this reporting season.

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We're now entering into reporting season, and I believe there are some great ASX dividend shares worth buying for passive income.

I've already seen some very interesting results in the first week of August, and I think those companies highlighted why they're top buys in this period of Reserve Bank of Australia (RBA) rate cuts.

I'm not sure how many times the RBA is going to cut rates in the next 12 months, but even one rate cut could help drive the underlying value of the following ASX dividend shares after their pleasing results.

Charter Hall Long WALE REIT (ASX: CLW)

The diversified landlord reported its FY25 result, which included $178.6 million of operating earnings. This translated into 25 cents per security of operating earnings, funding an annual distribution of 25 cents per security, as expected.

This real estate investment trust (REIT) also revealed 3% like-for-like net property income growth, thanks to the contracted rental growth across its portfolio. The portfolio occupancy was 99.9% and the weighted average lease expiry (WALE) remained very high at more than nine years.

The fact that the ASX dividend share reported a net tangible assets (NTA) of $4.59 per security showed that it's still trading at a 7% discount to its reported underlying value, despite the pleasing guidance for FY26.

It's expecting to grow its operating earnings and distribution per security by 2% in FY26 to 25.5 cents. That may not sound like much, but considering the pain it has felt over the last few years, seeing growth is a significant turning point, in my view, with more rate cut tailwinds likely to help in the medium-term.

The FY26 payout translates into a distribution yield of approximately 6%.  

Centuria Industrial REIT (ASX: CIP)

This REIT owns a portfolio of industrial properties in Australian cities. It also just reported its FY25 result, which included a number of positives, including slight year-over-year growth for both the rental profit and the distribution per unit.

It reported like-for-like net operating income growth of 5.8% for the 2025 financial year, benefiting from the strong demand for industrial properties in well-located areas amid increased e-commerce adoption and other tailwinds.

The ASX dividend share reported it had NTA of $3.92 at June 2025, suggesting it's trading at a discount of more than 15% to its underlying value.

Vacancy rates in the sector remain "very low" and the supply of new industrial space is "very constrained". Management are confident that rental growth over the medium term is "compelling".

In FY26, the business is expecting to increase its net rental profit (funds from operations – FFO) by up to 6% to between 18 cents and 18.5 cents per security. The distribution is guided to increase by 3% to 16.8 cents per security, translating into a forward distribution yield of 5.1%.

Motley Fool contributor Tristan Harrison has positions in Centuria Industrial REIT. The Motley Fool Australia's parent company Motley Fool Holdings Inc. has no position in any of the stocks mentioned. The Motley Fool Australia has no position in any of the stocks mentioned. The Motley Fool has a disclosure policy. This article contains general investment advice only (under AFSL 400691). Authorised by Scott Phillips.

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