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Instone Real Estate Group AG

Investor Presentation May 28, 2020

226_ip_2020-05-28_471bac5a-9370-42ea-a66d-1af17cbee209.pdf

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Q1-2020 RESULTS PRESENTATION

Disclaimer

  • Q1-2020 Highlights
  • Portfolio Update
  • Q1-2020 Financial Performance
  • Outlook
  • Appendix

Q1-2020 Highlights

Q1-2020 Highlights – Defensive qualities paying-off

Resilient performance in spite of Covid-19

ü
Construction running at full capacity
Operational ü
As of
31 March €2.2bn of
portfolio
pre-sold, 90% of
portfolio
with
completed
or
in process
building
right;
Highlights ü
125 units sold YTD and 32 units since mid of March (pricing unaffected by Covid-19 pandemic)
ü
Successfully concluded c.€30m corporate level financing in Q1 and Q2

Q1-2020 revenues and earnings in-line with budget and above previous year's level

ü
Adjusted
revenues: €99.7m (+18.4%)
Q1-
2020
ü
Adjusted
gross
profit
margin: 29.8%
Results ü
Adjusted
EBIT: €18.0m (+14.6%)
ü
Volume of sales
contracts: €69.4m (+10.5%)

FY 2020 a transitional year – Positive outlook for FY-2021 reiterated

ü
2020: Outlook suspended
due to
current
uncertainty
in context
of
Covid-19 crisis
ü
2021: Sales
target
of
>€900m-€1,000m reiterated
Outlook ü
2021: Net profit
guidance
of
at least €90m introduced
ü
Target payout-ratio: 30% of
net
profit
(2021: DPS yield
>4.0%)

Corona Virus – Operating Update

No impact on construction activities so far

Key topics Instone position
Sales
Institutional: Discussions
starting
to
resume

Retail: mixed
picture

good
demand
for
existing
projects, lower
sales
for
new
products
Construction
Construction
progress
according
to plan

Expect
decreasing
capacity
utilisation
in construction
industry to result
in zero
or negative CPI with
potential benefit
for margins
of pre-sold
INS projects
Liquidity
Aggregate liquidity reserves
of €500m provide
substantial
headroom

Expect
new project acquisition activity
to remain
highly
selective
throughout
2020

Expect
to
generate
substantial positive 2020 cash flow
Employees
Headquarter and
branch
offices: Employees
start
returning
to
the
office; strict
social
distancing
measures
implemented

Construction
sites: tight
monitoring
of
social
distancing
rules
and
hygiene
measures

28.05.2020
Q1-2020

German residential prices showing resilience during this crisis

Recent data points/surveys show resi prices unaffected

  • F+B: Condo prices up +2.1in Q1 (qoq)
  • Europace house price index (EPX; Hypoport): condos +0.91% (mom) in March in Germany
  • vdp: German resi prices +1.3% in Q1 (qoq); Outlook Q2: stable

Financing markets remain open

  • Bundesbank: mortgage loans for private households +23.2% (mom), +18.6% (yoy) in March (€25.3bn)
  • Interhyp: interest costs for mortgage loans with only a "minimal" increase in April

PORTFOLIO Update

Project Portfolio (as of 31/03/2020)

Significant share of pre-sold units support future cash flow and earnings visibility

"Others" include Wiesbaden, Mannheim, Hannover, Potsdam, Bamberg 1thereof 6.8% of delivered volume of the project portfolio

  • 53 projects / 12,952 units
  • 87% in metropolitan regions
  • ~80 sqm / unit
  • ~€5,400 ASP / sqm

  • €2.5bn GDV pre-construction or under construction

  • €1.2bn GDV under construction
  • €2.2bn of portfolio already sold (86% of pre-construction and under construction)
  • €1.1bn of currently under construction portfolio is sold (88%)

Existing project portfolio covers projected revenues for the next four years

No pressure for short term investments – full financial flexibility in place to execute attractive opportunities

ü INS remains disciplined and highly selective with new project acquisitions in 2020

(Projects remain in portfolio until final completion and hand-over to customers)

Q1-2020 FINANCIAL PERFORMANCE

Adjusted Results of Operations

€m Q1-2020 Q1-2019 Delta
Revenues 99.7 84.2 18.4%
Project
cost
-70.0 -57.1 22.6%
Gross profit 29.7 27.1 9.6%
Margin 29.8% 32.2%
Platform
cost
-11.7 -11.3 3.5%
EBIT 18.0 15.7 14.6%
Margin 18.1% 18.6%
Investment
and
other
result
-0.8 -0.4 -100.0%
Financial
result
-4.7 -2.5 -88.0%
EBT 12.5 12.9 -3.1%
Margin 12.5% 15.3%
Taxes -3.8 -5.1 -25.5%
Tax
rate
30.4% 39.5%
Net income 8.7 9.1 13.0%
  • ü Revenues and operating profit benefit from high pre-sales ratio and mostly unaffected Q1 new sales
  • ü Gross profit margin of 29.8 % reflects quality of project portfolio and strong INS's execution capabilities
  • ü Rising interest costs reflect rise in gross debt due to growth investments (purchase price payments for land esp. in H2-19)

Leverage and Operating Cash Flow

Sound growth prospect on basis of very solid financial metrics

€m Q1-2020 31/12/19
Corporate
debt
211.4 180.8
Project
debt
407.9 414.7
Financial debt 619.3 595.5
-
Cash and
cash equivalents
-118.0 -117.1
Net financial
debt
501.3 478.4
Inventories
+ Contract
assets
979.9 951.1
Loan-to-cost* 0.5x 0.5x
Adjusted
EBIT
131.1 128.9
Adjusted
EBITDA
135.2 132.9
Net financial
debt
/ adjusted
EBITDA
3.7x 3.6x
€m Q1-2020 Q1-2019
EBITDA adj. 19.0 16.8
Other non-cash items -3.1 -6.2
Taxes
paid
-4.0 -2.5
Change
in working
capital
-26.8 -28.8
Operating
cash flow
-14.9 -20.7
Land plot
acquisition
payments
(incl.
RETT)
48.3 42.4
Operating cash flow
excl. investments
33.4 21.7

*Loan-to-Cost: Net financial debt/ (Inventories + Contract assets)

Strong Liquidity Position (31/03/20)

...leaves INS well protected with sufficient means to fund communicated growth plan

€m Total t/o drawn t/o available
Corporate
debt
Term loan 125.0 -75.0 50.0
Promissory
note
106.0 -106.0 -
Revolving
credit facilities
116.5 30.0 86.5
Total 347.5 -211.0 136.5
Cash and
cash equivalents
118.0
Total corporate
funds
available
254.5
Project debt
Project finance 645.4* -407.9 237.5

* net available project financing

INS pipeline is equivalent to a prospective €1.3bn NAV

  • ü Payments received reflect project related income received to date from pre-sale of pipeline, rental income and ordinary course sale of land plots
  • ü Expected project costs include future expected payouts required to complete INS project pipeline

NAV (€m) as of 31 March Expected selling prices of project pipeline (GDV) 5,744 - Payments received -741 - Expected project costs -3,197 - Net debt -501 Net Asset Value 1,304 Number of shares (m) 36.998 Net Asset Value per share 35.24

OUTLOOK

Outlook (as of 28.05.2020)

Structural supply-demand imbalance as key growth driver remains fully intact

(Revenue recognition under Instone Group's adjusted results of operations, which is the basis of the Company's forecast, will continue to reflect share deals and asset deals in the same way, i.e. equivalent to the requirements stipulated in IFRS 15 irrespective of an expected IFRS IC decision to exclude share deals from revenue recognition over time in accordance with IFRS 15)

17 | 28.05.2020 | Q1-2020

APPENDIX

Project Cost

FY 2019 €k
Cost
of materials
-98,031
Changes
in inventories
+35,547
Indirect
sales
cost
-598
Capitalized
interest
on changes
in inventories
-2,560
Total
project
cost
-70,006

Platform Cost

FY 2019 €k
Personnel
expenses
-10,433
Other operating
income
+5,943
Other operating
expenses
-8,036
Indirect
sales
cost
+598
Results of joint ventures +255
Total
platform
cost
-11,672

Technical and business consulting Non-deductible input tax Rentals and leasing costs court costs, attorney's and notaries fees distribution and marketing costs travel and entertainment costs insurance costs year-end expenses operating costs

IT costs

warrenty provisions

depreciation costs

others

Income statement (reported) Commentary

In €m Q1 2020 Q1 2019
1 Total revenue 94.5 82.7
Changes in inventories 35.0 22.2
129.5 105.0
Other operating income 5.9 3.2
2 Cost of materials -97.8 -79.3
3 Staff costs -10.4 -7.7
Other operating expenses -7.0 -6.3
Depreciation and amortization 1.0 -1.0
Earnings
from operative activities
19.1 13.8
Income from associated affiliates 0.3 0.0
Other net income from investments -0.8 -0.4
4 Finance income 0.0 0.3
Finance costs -6.4 -2.5
Changes of securities classified as financial assets -0.9 0.2
EBT (reported) 11.3 11.4
5 Income taxes -3.5 -4.6 5
Net income (reported) 7.8 6.8

2

3

4

The good marketing success and the scheduled construction progress of the projects contributed to this revenue growth. Bulk of the revenues (€90.2m) were attributable to projects which have started in 2019.

Cost of materials including land price payments and corresponding ancillary costs of around €35.8 million for previously secured projects. Increase in staff costs reflects the increase in FTEs to 316.8 (Q1 19: 281.3).

The increase of finance costs is related to the increase in gross debt due to investments in new land acquisition.

The lower IFRS tax rate reflects the first-time recognition of tax loss carryforwards in the second half of the 2019 financial year.

Condensed balance sheet

In €m

Q1 2020 FY 2019
Non-current assets 20.9 20.4
6 Inventories 767.1 732.1
7 Contract assets 212.8 219.0
Other receivables 32.1 34.7
Cash and cash equivalents 118.0 117.1
Current assets 1,130.0 1,102.9
Total assets 1,151.0 1,123.4
Total equity 318.2 310.2
8 Financial liabilities 470.5 451.6
Other provisions and liabilities 26.2 26.6
Deferred tax liabilities 12.4 12.0
Non-current liabilities 509.0 490.2
Financial liabilities 148.8 143.9
9 Trade payables 75.8 87.6
Other provisions and liabilities 99.1 91.5
Current liabilities 323.7 323.0
Total equity and liabilities 1,151.0 1,123.4

Commentary

9

8

6 As at 31 March 2020, inventories increased to €767.1m (Q4 19: €732.1m) due to construction progress as well as land acquisitions.

Receivables from customers for work-in-progress (contract assets) already sold and valued at the current completion level of development fell to €425.4m (Q4: €479.4m) due to the increased completions. Advance payments from customers amounted to €218.2m (Q4: €266.9m). The capitalized direct distribution costs decreased to €5.6m (Q4: €6.5m).

The increase in financial liabilities by a total of €23.7m resulted from the financing of new land acquisitions.

Trade payables decreased to €75.8m (Q4: €87.6m) and essentially comprise the services provided by contractors.

Condensed cash flow statement

In €m

Q1 2020 Q1 2019
Consolidated earnings 7.8 6.8
Other non-cash income and expenses 7.7 -0.3
Change
in deferred taxes
0.3 4.1
Change in working
capital
-26.8 -28.8
Income taxes paid -4.0 -2.5
10 Cash flow from operating activities -14.9 -20.7
11 Cash flow from investing activities -1.6 -0.8
Free
cash flow
-16.5 -21.5
Cash proceeds from borrowings 137.9 51.5
Cash repayments of borrowings -116.7 -47.9
Interest paid -3.8 -1.0
12 Cash flow from financing activities 17.5 2.7
Cash change 0.9 -18.8
Cash and cash equivalents at the
beginning of the period
117.1 88.0
Cash and cash equivalents
at the end of the period
118.0 69.1

Commentary

11

12

The operating cash flow of €-14.9m in Q1 2020 (Q1-19: €-20.7m) was primarily driven by the outflows for land acquisitions (Q1-20: €48.3m vs. Q1-19: €42.4m) already secured in previous years. Excluding land payments operating cash flow adjusted amounted to €33.4m (Q1-19: €21.7m) 10

At €-1.6m (Q1-19: €0.8m) the cash flow from investing activities was mainly influenced by the scheduled purchase of further shares in an investment company of €1.1m.

The cash flow from financing activities in Q1-20 was €17.5m, up from €2.7m in the previous year. This figure includes payments received from new loans taken out amounting to €137.9m and repayments for terminated loans amounting to €116.7m.

Units under Construction and Concluded Sales Contracts

Project Portfolio Key Figures

€m Q1 2020 Q4 2019 Q3 2019 Q2 2019 Q1 2019
Volume of sales contracts 69.4 1,088.2 183.1 69.0 62.8
Project Portfolio (as of) 5,744.4 5,845.7 5,384.1 5,091.7 4,790.2
thereof already sold (as of) 2,189.0 2,174.0 1,261.1 1,128.7 1,061.1
Units Q1 2020 Q4 2019 Q3 2019 Q2 2019 Q1 2019
Volume of sales contracts 109 2,063 380 120 170
Project Portfolio (as of) 12,952 13,715 12,233 11,628 11,041
thereof already sold (as of) 4,799 4,814 2,944 2,684 2,564

(Unless otherwise stated, the figures are quarterly values)

Q1-2020 – Revenue Contribution (Top Projects)

Project City Adj. Revenues
(€m)
St. Marienkrankenhaus Frankfurt a. M. 16.1
Schumanns Höhe Bonn 10.7
Quartier Stallschreiber Straße -
Luisenpark
Berlin 9.5
west.side Bonn 7.0
Schulterblatt "Amanda" Hamburg 5.8
Westville Frankfurt a. M. 5.0
Theresienstraße München 4.7
Wohnturm Seetor, Ostendstraße Nürnberg 4.3
Wiesbaden -
Wohnen am Kurpark
Wiesbaden 4.3
City-Prag -
Wohnen im Theaterviertel
Stuttgart 3.6
Others 28.7

Total 99.7

Q1-2020 – Concluded Sales Contracts (Top Projects)

Project City Units €m
St. Marienkrankenhaus Frankfurt a. M. 12 13.6
Schulterblatt "Amanda" Hamburg 14 10.7
Schumanns Höhe Bonn 29 9.5
Herrenberg, Schwarzwaldstraße Herrenberg 17 7.9
Eschenbach Optik, Schopenhauerstraße Nürnberg 14 6.4
Theresienstraße München 1 4.7
Neckartalterassen Rottenburg 11 4.4
Quartier Stallschreiber Straße -
Luisenpark
Berlin 6 3.9
Marina Bricks Regensburg 5 3.5
Others 0 4.9
Total 109 69.4

Construction Launches (YTD)

Project City Exp. Sales
Volume
(€m)
Units
Schulterblatt "Amanda" Hamburg ~ 93 ~ 165
Total ~ 93 ~ 165

Sales Offer as of 31/03/20 (Top Projects)

Project City Sales
volume
(€m)
Units Already sold in %
St. Marienkrankenhaus Frankfurt a. M. 70.7 57 63%
Schulterblatt "Amanda" Hamburg 56.1 74 37%
Schwarzwaldstraße Herrenberg 17.6 38 63%
Quartier Stallschreiber Straße -
Luisenpark
Berlin 14.4 13 89%
Marina Bricks Regensburg 13.9 20 53%
Others 9.8 22
Total 182.4 224

Project Portfolio as of 31/03/20

(projects > €30m sales volume, representing total: ~ €5.6bn)

Project Location Sales volume
(expected)
Land plot
acquired
Building right
obtained
Sales
started
Construction
started
Hamburg
Schulterblatt "Amanda" Hamburg 95 Mio. €
Kösliner Weg Norderstedt-Garstedt 103 Mio. €
Sportplatz Bult Hannover 120 Mio. €
Rothenburgsort Hamburg 183 Mio. €
Büntekamp Hannover 95 Mio. €
Berlin
Quartier Stallschreiber Straße / Luisenpark Berlin 236 Mio. €
Wendenschlossstr. Berlin 51 Mio. €
Rote Kaserne West Potsdam 49 Mio. €
NRW
Sebastiansraße / Schumanns Höhe Bonn 69 Mio. €
Niederkasseler Lohweg Düsseldorf N/A
Unterbach / Wohnen am Hochfeld Düsseldorf 172 Mio. €
Literaturquartier Essen 68 Mio. €
REME Mönchengladbach 105 Mio. €
west.side Bonn 186 Mio. €
Gartenstadtquartier Dortmund 100 Mio. €

Semi-filled circle means that the milestone has yet been achieved for sections of the project (land plot acquisition, start of sales or construction). Concerning the building right the semi-filled circle means that the zoning process has been initiated. No circle for "land plot acquired" means that the land has not yet been purchased but secured by contract.

29 | 28.05.2020 | Q1-2020

Project Portfolio as of 31/03/20

(projects > €30m sales volume, representing total: ~€5.6bn)

Project Location Sales volume
(expected)
Land plot
acquired
Building right
obtained
Sales
started
Construction
started
Rhine-Main
Wiesbaden-Delkenheim, Lange Seegewann Wiesbaden 111 Mio. €
Siemens-Areal Frankfurt 554 Mio. €
St. Marienkrankenhaus Frankfurt am Main 211 Mio. €
Friedberger Landstraße Frankfurt am Main 324 Mio. €
Elisabethenareal Frankfurt Frankfurt am Main 58 Mio. €
Steinbacher Hohl Frankfurt am Main 55 Mio. €
Gallus Frankfurt am Main 41 Mio. €
Wohnen am Kurpark / Wilhelm IX Wiesbaden 104 Mio. €
Westville Frankfurt am Main N/A
Aukamm Wiesbaden 149 Mio. €
Leipzig
Heeresbäckerei Leipzig 121 Mio. €
Semmelweisstraße Leipzig 73 Mio. €
Parkresidenz Leipzig 250 Mio. €
Rosa-Luxemburg-Straße Leipzig 114 Mio. €

Semi-filled circle means that the milestone has yet been achieved for sections of the project (land plot acquisition, start of sales or construction). Concerning the building right the semi-filled circle means that the zoning process has been initiated. No circle for "land plot acquired" means that the land has not yet been purchased but secured by contract.

Project Portfolio as of 31/03/20

(projects > €30m sales volume, representing total: ~€5.6bn)

Project Location Sales volume
(expected)
Land plot
acquired
Building right
obtained
Sales
started
Construction
started
Baden-Wurttemberg
City-Prag - Wohnen im Theaterviertel Stuttgart 126 Mio. €
Franklin Mannheim 69 Mio. €
Schwarzwaldstraße Herrenberg 48 Mio. €
S`LEDERER Schorndorf N/A
Neckartalterrassen Rottenburg 147 Mio. €
Schäferlinde Herrenberg 56 Mio. €
Bavaria South
Ottobrunner Straße München 83 Mio. €
Beethovenpark Augsburg 58 Mio. €
Römerhügel Augsburg 51 Mio. €
Bavaria North
Schopenhauerstraße Nürnberg 67 Mio. €
Stephanstraße Nürnberg 65 Mio. €
Seetor Nürnberg 112 Mio. €
Eslarner Straße Nürnberg 50 Mio. €
Lagarde Bamberg 73 Mio. €

Semi-filled circle means that the milestone has yet been achieved for sections of the project (land plot acquisition, start of sales or construction). Concerning the building right the semi-filled circle means that the zoning process has been initiated. No circle for "land plot acquired" means that the land has not yet been purchased but secured by contract.

INS Share

  • ISIN: DE000A2NBX80
  • No of shares: 36,998,336
  • Index: (SDAX)
  • Market cap (31/03/20 @ €14.50): € 536.5m
  • Average daily trading volume: €1.2m
  • Free float: 100%
  • IPO: February 15, 2018 (Frankfurt Stock Exchange)

Financial Calendar 2020

May 28 Publication
of quarterly
results
as
of 31 March 2020
June 9 Annual General Meeting (virtual)
25 June Capital Markets
Day (virtual)
August 27 Publication
of group
interim
report
as
of 30 June 2020
Nov 26 Publication
of quarterly
results
as
of 30 September 2020

Investor Relations Contact

Burkhard Sawazki (Head of Business Development & Communication)

Instone Real Estate Group AG

Grugaplatz 2-4, 45131 Essen

T +49 201 45355-137 M +49 173 2606034

[email protected] / [email protected] instone.de/en

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