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Retail Estates sa

Earnings Release May 23, 2014

3995_er_2014-05-23_75e5645d-37be-4d93-b52a-60a06cddc560.pdf

Earnings Release

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Periodical statement – regulated information Ternat, 23 May 2014

Naamloze Vennootschap (public limited company) public fixed-capital real estate investment fund organised and existing under the Belgian laws, with registered office at Industrielaan 6, 1740 Ternat (Belgium), Brussels Register of Legal Entities: 0434.797.847

'the art of creating value in retail estate'

ANNOUNCEMENT ANNUAL RESULTS FINANCIAL YEAR 2013 - 2014

REAL ESTATE PORTFOLIO GROWS TO EUR 750.30 MILLION (+9.84 %)

NET CURRENT RESULT UP TO EUR 25.07 MILLION (+21.12%)

OCCUPANCY RATE REMAINS HIGH (98.17 %)

ANNUAL REPORT 2013 – 2014 AVAILABLE

  • Net rental income increases 13.57 % to EUR 47.02 million by expanding real estate portfolio by 9.84 % to EUR 750.30 million (fair value including assets held for sale)
  • Net current result (excluding portfolio result) increases 21.12 % to EUR 25.07 million
  • Valuation of property portfolio: fair value of property portfolio is stable and inflationresistant, EUR 3.26 million changes in the fair value of investment properties
  • The debt ratio decreases to 49.10 % (55.75 % as at 31 March 2013) as a result of the capital increase
  • The proposed dividend amounts to EUR 3.00 (+3.44 %) pay-out ratio 86.55 %

CAPITAL INCREASE AS CONSOLIDATION FOR FURTHER GROWTH

In the course of the financial year 2013-2014, Retail Estates consolidated its further growth. On 28 June 2013, EUR 72 million additional registered capital was collected through a public capital increase. In the meantime, the entire proceeds of this capital increase have been invested in the expansion of the real estate portfolio, which increased from 499 retail shops to 548, with a fair value increase from EUR 683.08 million to EUR 750.30 million (including assets held for sale).

On an operational level, the results in the past financial year were - again - good. For the 16th year in a row, the occupancy rate remains above 98 % (98.17 % as at 31 March 2014). The revaluation of the property portfolio by the real estate experts did not reveal any material variations in yield, so that the limited fair value variation is entirely due to the (low) inflation.

Following the previous years' trend, Retail Estates experienced a strong growth of its property portfolio in the past financial year: the retail park in Verviers (23 retail properties) was delivered on 1 September 2013 and the company acquired properties in Sint-Denijs-Westrem (3 retail properties) and Marche-en-Famenne (7 retail properties). Furthermore, Retail Estates acquired the exclusive control over the real estate company Ducova bvba, possessing 20 retail properties on various locations. Finally, 2 retail properties in Péruwelz and 2 retail properties in Lochristi were delivered, as part of the optimisation of the property portfolio.

Retail Estates also sold different premises for a value of EUR 7.21 million (fair value). The arbitration of the portfolio which focuses on value creation and profitable long-term growth, strives to strengthen the profitability of the company in the future.

PROSPECTS FOR THE FINANCIAL YEAR 2014-2015

Retail Estates hopes to be able to pursue last year's strategy, which consists of enabling the company to grow both with respect to its share capital and through external financing, and accomplish a steady growth while at the same time protecting the current returns and the net asset value of the shares. In this respect, we draw your attention to the 7 year EUR 30 million bond loan issued on 23 April 2014, through which our company conclusively expanded its sources of funding.

Periodical statement – regulated information Ternat, 23 May 2014

DIVIDEND

The board of directors shall propose to the general shareholders meeting of 4 July 2014 to approve a gross dividend per share of EUR 3.00 (pay-out ratio of 86.55 %). This is an increase of the dividend by 3.44 % compared to the dividend paid in the previous financial year.

For the financial year 2014-2015, Retail Estates aims at a gross dividend of EUR 3.10. This represents an increase of 3.33 % compared to the dividend aimed at the previous financial year 2013-2014 and is in accordance with the policy conducted the previous years.

The dividend 2013-2014 is payable on 11 July 2014.

CALENDER

The annual report is available for the shareholders on the website from 23 May 2014 (after the stock exchange closing).

KEY FIGURES

1. Consolidated income statement

1. A. INCOME STATEMENT (in € 000) 31.03.14 31.03.13
Rental income 47,689 42,027
Rental related expenses -666 -625
Net rental income 47,024 41,402
Recovery of property expenses
Recovery of rental charges and taxes normally payable by tenants on let
properties 5,002 3,638
Rental charges and taxes normally payable by tenants on let properties -5,222 -4,052
Other rental related income and expenses -43 -29
Property result 46,761 40,959
Technical costs -1,276 -1,059
Commercial costs -230 -128
Charges and taxes on unlet properties -122 -140
Property management costs -1,417 -1,220
Other property charges 0 -2
Property charges -3,044 -2,549
Operating property result 43,716 38,410
Operating corporate costs -2,400 -2,263
Other current operating income and expenses
Operating result before result on portfolio 41,316 36,147
Result on disposals of investment properties 236 303
Result on sales of other non-financial assets
Changes in fair value of investment properties 3,260 8,579
Financial income
260
34
Interest charges
-16,012
-14,730
Other financial charges
-36
-75
Financial result
-15,787
-14,771
Result before taxes
29,025
30,258
Taxes
-457
-676
Net result
28,568
29,582
Attributable to:
Shareholders of the Group
28,568
29,582
Minority interests
Note:
Net current result (share Group)1
25,072
20,700
Result on portfolio
3,496
8,882
RESULT PER SHARE
31.03.14
31.03.13
Number of ordinary shares in circulation
7,290,411
5,813,122
Weighted average number of shares
6,930,195
5,717,073
Net profit per ordinary share (in EUR)2
4.12
5.17
Diluted net profit per share (in EUR)2
4.12
5.17
Profit available for distribution per share (in EUR)3
3.47
3.59
Net current result per share (in EUR)2
3.62
3.62
Dividend
3.00
2.90

1 The net current result is calculated as follows: net result excluding changes in fair value of investment properties and exclusive the result on disposal of investment properties.

2 Based on the weighted average number of shares.

3 Based on the number of ordinary shares in circulation.

1. B. STATEMENT OF OTHER COMPREHENSIVE INCOME (in € 000) 31.03.14 31.03.13
Net result 28,568 29,582
Other components of other comprehensive income, recyclable in income
statements:
Impact on the fair value of estimated transaction rights and costs resulting -2,623 -1,618
from the hypothetical disposal of investment properties
Changes in the fair value of cash-flow hedges 6,210 -3,905
Comprehensive income 32,155 24,059

2. Consolidated balance sheet

ASSETS (in € 000) 31.03.14 31.03.13
Non-current assets 746,245 676,003
Goodwill
Intangible non-current assets 26 56
Investment properties4 745,916 675,593
Other tangible non-current assets 297 352
Financial non-current assets
Trade receivables and other non-current assets 5 2
Current assets 9,620 11,509
Non-current assets or groups of assets held for sale 4,385 7,488
Trade receivables 725 716
Tax receivables and other current assets 1,899 1,084
Cash and cash equivalents 2,189 1,879
Deferred charges and accrued income 421 342
TOTAL ASSETS 755,865 687,511

4 Including development projects (IAS 40).

SHAREHOLDERS' EQUITY AND LIABILITIES (in € 000) 31.03.14 31.03.13
Shareholders' equity 356,524 269,588
Shareholders' equity attributable to the shareholders of the parent company 356,524 269,588
Capital 160,962 129,389
Issue premiums 93,095 52,857
Reserves 73,900 57,760
Net result of the financial year 28,568 29,582
Minority interests
Liabilities 399,341 417,923
Non-current liabilities 365,825 374,279
Provisions 102 125
Non-current financial debts 327,677 330,089
Credit institutions 327,677 330,089
Other non-current liabilities 38,046 44,065
Current liabilities 33,516 43,644
Current financial debts 22,421 16,577
Credit institutions 22,421 16,577
Trade debts and other current debts 7,992 15,645
Other current liabilities 86 9,246
Accrued charges and deferred income 3,017 2,176
TOTAL SHAREHOLDERS' EQUITY AND LIABILITIES 755,865 687,511
DEBT RATIO 31.03.14 31.03.13
Debt ratio5 49.10% 55.75%

5 The debt ratio is calculated as follows: obligations (excluding provisions, accrued charges and deferred income, financial instruments and deferred taxes), divided by the total assets (excluding financial instruments).

NET ASSET VALUE PER SHARE (in €) – SHARE GROUP 31.03.14 31.03.13
Net asset value per share (fair value)
6
48.90 46.38
Net asset value per share (investment value)
7
51.43 49.09
Net asset value per share (fair value) excl. dividend6 45.90 43.48
Net asset value per share (investment value) excl. dividend7 48.43 46.19
Net asset value per share (fair value) excl. dividend excl. IAS 398 49.18 48.66
Net asset value per share (investment value) excl. dividend excl. IAS 399 51.70 51.37

ABOUT RETAIL ESTATES NV

Retail Estates nv is a real estate investment company with fixed capital and more specifically a niche investment company that invests directly in out-of-town retail properties which are located on the periphery of residential areas or along main access roads into urban centres. Retail Estates nv buys these properties from third parties or builds and markets retail buildings for its own account. The buildings have useful areas ranging between 500 m² and 3,000 m². A typical retail building has an average area of 1,000 m².

At 31 March 2014, Retail Estates nv has 548 properties in its portfolio with a lettable surface of 570,870 m². The occupancy rate of these buildings, expressed in leased m², amounts to 98.17 %.

The fair value of the consolidated real estate portfolio of Retail Estates nv at 31 March 2014 is estimated by independent real estate experts at EUR 750.30 million (including assets held for sale).

9 The net asset value per share (investment value) excl. dividend excl. IAS 39 is calculated as follows: shareholders' equity (excluding the impact on the fair value of estimated transfer rights and costs resulting from the hypothetical disposal of investment properties, exclusive changes in the effective part of the fair value of the permitted hedging instruments in a cash flow hedge as defined in IFRS and exclusive dividend) divided by the number of shares.

6 The net asset value per share (fair value) is calculated as follows: shareholders' equity (attributable to shareholders of the parent company) divided by the number of shares.

7 The net asset value per share (investment value) is calculated as follows: shareholders' equity (attributable to shareholders of the parent company) (excluding the impact on the fair value of estimated transfer rights and costs resulting from the hypothetical disposal of investment properties) divided by the number of shares.

8 The net asset value per share (fair value) excl. dividend excl. IAS 39 is calculated as follows: shareholders' equity (excluding changes in the effective part of the fair value of the permitted hedging instruments in a cash flow hedge as defined in IFRS and exclusive dividend) divided by the number of shares.

Retail Estates nv is listed on Euronext Brussels and is registered as a real estate investment company with fixed capital. On 31 March 2014, the stock market capitalisation of its shares amounts to EUR 429.55 million.

FUTURE-ORIENTED STATEMENTS

This press release contains a number of future-oriented statements. Such statements are subject to risks and uncertainties which means that the actual results can differ significantly from those expected on the basis of such future-oriented statements in this interim statement. Significant factors that can influence such results include changes in the economic situation, commercial and fiscal factors.

Ternat, 23 May 2014,

Jan De Nys, managing director of Retail Estates nv.

For more information, please contact:

RETAIL ESTATES NV, Jan De Nys - CEO, tel. 02/568 10 20 - 0475/27 84 12

RETAIL ESTATES NV, Paul Borghgraef - Chairman, tel. 02/568 10 20 - 0475/42 98 03

Retail Estates nv – Public fixed-capital real estate investment fund governed by Belgian law - Industrielaan 6, 1740 Ternat - RPR Brussels - VAT BE 0434.797.847.

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