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DEMIRE Deutsche Mittelstand Real Estate AG

Earnings Release Feb 23, 2011

96_10-q_2011-02-23_8e348c9d-2906-4221-808e-fbd3cf00e593.pdf

Earnings Release

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Magnat at a Glance

MAGNAT Real Estate AG is the first publicly traded real estate company in Frankfurt to focus on real estate development in east European, Austrian and German metropolitan areas. MAGNAT has evolved into an integrated real estate group. The company covers the entire value chain – from acquisition across development through to the sale of projects and land. In addition, the Group provides real estate asset management for third parties in particular via its subsidiaries MAGNAT Asset Management GmbH and MAGNAT Asset Management Deutschland GmbH.

The strategy of MAGNAT is designed to exploit inefficiencies in real estate markets. Unlike the traditional 'Buy & Hold' approach, MAGNAT takes a 'Develop & Sell' or 'Buy & Sell' approach, which focuses on real estate development supplemented by portfolio trading. MAGNAT investors participate in development returns in eastern Europe, southeastern Europe, the Commonwealth of Independent States (CIS) as well as in Germany and Austria.

Financial Highlights* (consolidated, in EUR '000)

In EUR '000 Q3
2010/11
Q3
2009/10
Q1-3
2010/11
Q1-3
2009/10
Gains/losses relating to letting 455 925 2,096 2,011
Gains/losses relating to the sale of
real estate companies
0 0 0 0
Gains/losses relating to the sale of
real estate
56 0 1,412 0
Gains/losses relating to asset
management
78 98 290 98
Gains/losses relating to compa
nies valued at equity
–613 1,854 –5,643 542
Operating result (EBIT) –936 3,089 –3,690 397
Income before taxes (EBT) –1,075 1,684 –1,806 –2,771
Net result after minority interests -989 1,736 –2,032 –2,484
Basic earnings per share –0.07 0.27 –0.15 –0.38
Diluted earnings per share –0.07 0.27 –0.15 –0.38
In EUR '000 31/12/2010 31/03/2010
Shareholders' equity 109,023 111,567
Liabilities 56,342 65,135
Total assets 165,365 176,702
Equity ratio 65.9% 63.1%
Cash and cash equivalents 6,838 8,822

*unaudited

Interim Report for the 3rd Quarter of Fiscal Year 2010/2011

  • Debt reduces by EUR 9.3 million during the quarter; equity ratio rises to 65.9 per cent
  • Cash and cash equivalents at a satisfactory level, sales in Q4 guarantee budgeted cash inflows
  • Net result after nine months still negative, but slightly improved as compared to same period last year
  • Board of Management presses forward with strategic focus

Frankfurt/Main, 11 February 2011 – MAGNAT Real Estate AG ('MAGNAT', ISIN DE000A0XFSF0) has reduced the loss in the first nine months of the 2010/2011 fiscal year (1 April 2010 to 31 March 2011) further. The net loss amounted to EUR 2.0 million after minority interests. At the same time, debt in the amount of EUR 9.3 million was reduced, due to which the Group's equity ratio rose from 62.9 per cent at 30 September 2010 to 65.9 per cent at 31 December 2010.

Gains/losses relating to the letting ofreal estate stood at EUR 0.5 million for the quarter. In the nine-month comparison, it thus rose slightly from EUR 2.0 million to EUR 2.1 million. Only a small profit was accrued from the sale of real estate in the third quarter;

Q1-3 FY FY
2010/11 2009/2010 2008/2009
Number of shares 13,894,651 13,894,651 52,900,000
Market capitalisation in EUR million 32,221,696 50,020,744 17,986,000
Profit per share –0.15 –1.35 –0.12
P/E ratio negative negative negative
Intrinsic value (NAV) per share in EUR 7.09 7.63 1.63*
Free float (shareholders < 3%) in per cent 39.53% 34.36% 74.68%
Share capital (in EUR) 13,894,651 13,894,651 52,900,000

*Before capital reduction in the ratio 10:1

Calculation of Net Asset Value (NAV, in millions)

NAV No. of
shares
NAV per
share
NAV as of the financial statements at
31 December 2010
98.37 13.89 7.08
Effect of exercise of options, convertibles and
other equity interests
Diluted NAV after exercise of options,
convertibles and other equity interests
98.37 13.89 7.08
Revaluations 0.00 0.00
Development of properties held for investment
Revaluation of other non-current investments
Fair value of tenant leases held as finance leases
Fair value of trading properties
Fair value of financial instruments 0.00 0.00
Deferred tax 0.12 0.01
Goodwill as a result of deferred tax
Diluted EPRA NAV 98.48 7.09

Price Performance

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therefore, as was the case at the end of the first half, gains during the nine-month period stood at EUR 1.4 million. Asset Management once again generated a result of EUR 0.1 million for the quarter, and for the nine months EUR 0.3 million.

While these areas thus continue to generate a positive result, net income is weighed down by losses from the companies valued at equity. The negative result of EUR –5.6 million includes losses from YKB amounting to EUR 1.7 million as well as losses in the second quarter from the project in Poland of EUR 2.5 million. This is offset by a positive change in the measurement of the loan to Poland amounting to EUR 2.9 million, which is recognised as financial income.

Income before taxes in the Group of EUR –2.8 million in the first nine months of last year was thus improved to EUR –1.8 million. Earnings per share amounts to EUR –0.15.

In the third quarter, MAGNAT succeeded in reducing long-term debt by more than EUR 8.4 million and short-term by just over EUR 0.8 million. This essentially concerns the reduction of financial debt, which was partially offset by corresponding receivables, contributing to the reduction of the balance sheet. In the third quarter, trade receivables of EUR 15.8 million was thus reduced to EUR 7.8 million and financial receivables also dropped.

At 31 December 2010, shares in companies valued at equity were measured at EUR 36.8 million. The value of real estate inventory rose to EUR 69.5 million at 31December 2010.

Net asset value (NAV) according to EPRA's recommendations amounted to EUR 98.5 million after this change. Based on the number of shares issued (13.89 million), this represents a NAV of EUR 7.09 per share.

Cash and cash equivalents stood at EUR 6.8 million at 31December 2010 and are thus at the anticipated, sufficient level. The sale of two properties from the YKB portfolio was successfully completed in the current Q4. This gives rise to further already budgeted cash inflows before the end of the year, which will be used for operating the company and investing in the realignment of the portfolio.

Other Information

Name MAGNAT Real Estate AG
ISIN DE000A0XFSF0
WKN A0XFSF
Code/Ticker M5R (Bloomberg: M5R RK, Reuters: M5RGK.DE)
Number of shares 13,894,651
Free float (shareholders < 3%) 39.53%
Analyst price target EUR 3.60 resp. EUR 8.00
Coverage Close Brothers Seydler, Silvia Quandt & Cie. AG
General Standard Frankfurt Stock Exchange (Frankfurt and Xetra)
Open Market Berlin, Dusseldorf and Stuttgart
Index C-DAX, DIMAX
E-mail [email protected]
Web site www.magnat.ag

Financial Calendar

Publication Date
 Regular General Meeting of Shareholders,
Frankfurt/Main
2 November 2010
 2010/2011 Half-yearly Report 30 November 2010
 Q3 Interim Report at 31 December 2010 11 February 2011
 Publication of the 2010/2011 Financial Statements 29 July 2011
 Q1 Interim Report at 30 June 2011 11 August 2011
MAGNAT fiscal year: 1 April to 31 March respectively

Outlook

On 10 December 2010, Dr. Marc-Milo Lube was appointed the position of Chairman of the Board of Management by the Supervisory Board. Since then, the new Board of Management, in which Jürgen Georg Faè remains responsible for the company's finances, has continued to press forward with the strategic focus of MAGNAT. In essence, the new strategy aims at focusing on a small number of promising core markets, which exhibit above-average potential and where the company has already firmly established itself.

The trimming of the portfolio by the activities that will no longer be the focus of the company should provide the financial flexibility necessary to grow the business selectively in the core markets. This strategic focus will be implemented judiciously and still with the aim of not being pressured into selling interests, but achieving the best possible conditions and making investments in new projects after careful analysis and examination of the particular challenges and opportunities. Details of the new strategy will be announced in the coming weeks.

Frankfurt/Main, 11 February 2011

CEO CFO

Dr. Marc-Milo Lube Jürgen Georg Faè

Investor Relations

MAGNAT Real Estate AG Investor Relations Dr. Joachim Fleing/Charlotte Frenzel Lyoner Strasse 32 D-60528 Frankfurt/Main Telephone: +49 (0) 69-719 189 79 36 Fax: +49 (0) 69-719 189 79 11 E-mail: [email protected] Web: www.magnat.ag

Remarks: This interim report is also available in English. The German version of this report is authoritative. More information about the company and the online interim report is available on the Internet at www.magnat.ag. We will be pleased to send you information in printed form on request: [email protected]

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