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Qrf

Earnings Release May 3, 2021

3990_10-q_2021-05-03_97affa6d-1085-4fa5-87b1-b8dd48728915.pdf

Earnings Release

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First quarter 2021

PERSBERICHT

3 MAY 2021 – 17:40 REGULATED INFORMATION

Qrf PRESS RELEASE ◼ FIRST QUARTER 2021 2 Third quarter 2021COVID-19 impact As a result of the restrictive measures on non-essential shops in the Netherlands since December 2020 and the difficult situation in Belgium during the month of March, in particular for the hotel and catering industry, Qrf estimated the impact of these closures on its rental income in the first quarter and anticipated an amount of kEUR 405.

MEUR 228.35

Fair value of the real estate portfolio amounts to MEUR 203.40 on 31 March 2021. The fair value has a decrease of 2.4% compared to 31 December 2020 (EUR 208.4 MEUR). In addition, Qrf holds EUR 24.95 million in financial assets, which includes two redevelopment projects.

EUR 16.01

IFRS NAV per share of EUR 16.01 (compared to EUR 16.43 at the end of 2020), EPRA NTA per share of EUR 16.27 (compared to EUR 16.71 at the end of 2020).

49.68%

Debt ratio of 49.68% as of 31 March 2021, a limited increase compared to 31 December 2020 (49.28%).

97.58%

Occupancy rate remains stable at 97.58% compared to 31 December 2020 (97.59%).

EUR 0.80

Expected continuity of the dividend policy for 2021, with the intention of offering shareholders an optional dividend for 2021 as well.

CONSOLIDATED KEYFIGURES

REAL ESTATE PORTFOLIO 31/03/2021 31/12/2020
Fair Value of the real estate portfolio inclusief 1 (KEUR) 203,420 208,430
Total gross surface area (m²) 72,228 74,208
Contractual Rents on an annual basis2 (KEUR) 12,483 12,863
Estimated Rental Value of vacant property (KEUR) 309 318
Gross portfolio yield3 6.11% 6.17%
Occupancy rate4 97.58% 97.58%
BALANCE SHEET 31/03/2021 31/12/2020
Shareholders' equity (excl. Minority Interests) (KEUR) 114,557 117,506
Debt ratio (under the RREC Act)5 49.69% 49.28%
KEY FIGURES PER SHARE 31/03/2021 31/12/2020
Total number of shares outstanding at the end of period 7,153,322 7,153,322
Closing price of the share at the end of period (EUR) 12.00 11.35
IFRS NAV per share6 (EUR) 16,01 16,43
Premium/discount to IFRS NAV7
(end of period)
-25.0% -30,5%
EPRA NTA per share8 (EUR) 16.27 16.71
Premium/discount to EPRA NTA9
(end of period)
-26.2% -32.1%

3 Gross portfolio yield = (Contractual Rents on an annual basis) / (Fair Value of the real estate portfolio).

1 Fair Value of the real estate portfolio = The investment value as defined by an independent chartered surveyor, from which the transfer costs are deducted. The Fair Value is equivalent to the book value under IFRS.

2 Contractual Rents on an annual basis = The index-adjusted base rental prices as contractually set in the rental contract before the deduction of gratuities or other incentives allowed to the tenant.

4 Occupancy rate = (Contractual Rents on an annual basis) / (Contractual Rents on an annual basis plus the Estimated Rental Value of vacant spaces.

5 Calculated according to the R.D. of 13 July 2014 pursuant to the Regulated Real Estate Companies Act of 12 May 2014

6 IFRS NAV per share = Net Asset Value per share according to IFRS.

7 Premie/Discount ten opzichte van IFRS NAV=[(Slotkoers van het aandeel op einde periode)/(IFRS NAV per aandeel op einde periode)-1].

8 EPRA NTA per share = Net Tangible Assets according to EPRA Best Practices Recommendations.

9 Premium / Discount relative to EPRA NAV = [(Closing share price at the end of the period /(EPRA NAV per share at the end of the period)-1].

2 Real estate report

The Fair Value of the real estate portfolio is MEUR 203.4 as at 31 March 2021 (compared to MEUR 208.4 as at 31 December 2020). The portfolio consists of 88.6% of Core locations and 11.4% of Non-Core locations.

De daling van de waarde van de portefeuille met 5,0 MEUR of 2,4% is een gevolg van:

  • the sale of the since 2018 vacant Non-Core property in the Stationstraat in Sint-Niklaas (MEUR -0.8);
  • a downward revaluation of the portfolio of 4.2 MEUR or 2%.

A downward revaluation of EUR 3.3 million was applied to the Belgian portfolio and EUR 0.9 million to the Dutch portfolio.

In Belgium, this is mainly the result of an agreement that could be concluded with the current tenant The Sting for the two units in the Demerstraat in Hasselt. This agreement gives Qrf rental security (with additional guarantees) for six years in one of its most important rental locations and at an acceptable rent level. However, this agreement resulted in a value correction of MEUR 2.8 or 15.7% on the premises in the Demerstraat in Hasselt as of 31 March 2021. Qrf has opted for long-term rental security.

Furthermore, since the beginning of 2021, new transfer tax rates apply in the Netherlands, namely 8% (compared to 6% previously) for commercial property and 8% (compared to 2% previously) for residential property. These changes resulted in a write-down of EUR 0.5 million as at 31 March 2021.

In addition to the property portfolio, Qrf still has the two participations (30% each) in the joint venture companies for the redevelopment of the Century Center in Antwerp and a building in the Bondgenotenlaan in Leuven.

The annualised Contractual Rents amount to EUR 12.48 million (compared to EUR 12.83 million on 31 December 2020), the Gross rental yield of the portfolio amounts to 6.11%.

Finally, the Occupancy rate remained stable at a solid 97.58%.

3 Balance sheet

Shareholders' equity (excluding Minority Interests) was MEUR 114.56 as at 31 March 2021, representing a decrease of 2.51% compared to 31 December 2020 (MEUR 117.51).

This decrease had a limited impact on the Debt ratio, which rose to 49.69% from 49.28% at 31 December 2020. The company has EUR 54 million in available credit lines, of which EUR 10 million is to cover the current commercial paper programme.

IFRS NAV per share is EUR 16.01 at 31 March 2021 (EUR 16.43 at 31 December 2020).

4 Outlook

In recent months, our markets in Belgium and the Netherlands have again experienced difficult times with a new flare-up of the coronavirus and accompanying restrictive measures on non-essential shops. This again has a temporary negative impact on the result as per 31 March 2021. Given the uncertainty surrounding the evolution of the current epidemiological situation and its economic impact on our tenants, it is currently difficult to make any statements about the result for 2021. Without prejudice to the above, Qrf currently maintains a dividend expectation of EUR 0.80 per share for the financial year 2021.

However, we are cautiously optimistic with rising vaccination rates and the summer ahead. The solvency and robustness of the company is weathering this crisis without much difficulty. These challenging times will create investment opportunities, which Qrf will actively evaluate in order to further pursue its renewed strategy.

Caution about predictions

This press release contains forward-looking statements that involve risks and uncertainties, including statements about Qrf's plans, objectives, expectations and intentions. Readers are cautioned that such forward-looking statements involve known and unknown risks and are subject to significant business, economic and competitive uncertainties, many of which are beyond Qrf's control. If one or more of these risks or uncertainties should arise or if the basic assumptions used prove incorrect, the final results may deviate significantly from the predetermined expected, estimated or extrapolated results. As a result, Qrf does not assume any responsibility for the accuracy of these forecasts.

For more information:

William Vanmoerkerke CEO [email protected] Tom Schockaert CFO [email protected]

About Qrf:

Qrf is a listed Belgian REIT (BE-REIT) specializing in the niche market of inner-city properties in Belgium and the Netherlands. More specifically, the company focuses on the acquisition, development and leasing of retail, leasure and hotel real estate. On 30 September 2020, the portfolio consists of 37 shopping sites with a total Fair Value of MEUR 216. Qrf has been listed on Euronext Brussels (QRF:BB) since December 2013. On 30 September 2020, the market capitalization is MEUR 69.

www.qrf.be

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