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TINC N.V.

Annual Report Sep 8, 2021

4013_er_2021-09-08_eca0cf75-b607-43cb-a237-0b818550d4de.pdf

Annual Report

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TINC publishes its annual report 2020 - 2021

Excellent annual results

Regulated information

Antwerp, under embargo till September 8, 2021, 7h00 CET

Philip Maeyaert, Chairman of the Supervisory Board:

"Social relevance and sustainability are important considerations for TINC as an outspoken long-term investor in infrastructure that shapes the world of tomorrow. Through its investment policy and its participations, TINC aims to contribute to a low-carbon, healthy, connected, safe and prosperous society. TINC will continue to incorporate this ambition in its sustainability strategy when identifying opportunities and managing its participations."

Manu Vandenbulcke, CEO:

"We are pleased to present you the annual results of TINC after a year full of activity and growth against the background of the strict and prolonged measures in the fight against Covid-19. The spread of our activities over several diversified focus areas each with their own dynamics has limited the impact of the health crisis on the portfolio of TINC. As a result, TINC can present excellent annual results with, for the fifth year in a row, an increase in the distribution to shareholders to € 0,52 per share."

HIGHLIGHTS 2020-2021

  • The portfolio result for the past financial year amounts to € 36,5 million (+ 62,1% compared to the previous financial year). This translates into a net profit of € 31,1 million (+ 74,1% compared to the previous financial year). The growth of the portfolio result is the result of the growth of the portfolio and new investments, the overall performance of the participations and increasing valuations for infrastructure asset;
  • The Net Asset Value (NAV) increases to € 457,9 million or € 12,59 per share (+ 2,7% compared to the previous financial year) and this after deduction of the distribution to the shareholders of € 18,5 million or € 0,51 per share in October 2020;
  • A distribution of € 0,52 per share is proposed to the shareholders, an increase of 2,0% compared to the previous financial year;

  • The investment portfolio contains 22 participations in Belgium, the Netherlands and Ireland with a fair value of € 396,9 million (+16,6% compared to the previous financial year). This portfolio is valued based on a weighted average discount rate of 7,59% (7,82% at June 30, 2020);

  • TINC invested € 47,9 million during the past financial year under both existing and new contractual investment commitments;
  • The outstanding contractual investment commitments amount to € 25,0 million at the end of the past financial year. Through the combination of the current participations and the outstanding contractual investment commitments, the portfolio of TINC will grow over time to approximately € 420 million;
  • The cash position amounts to € 60,3 million at the end of the financial year. These cash funds are available to meet ongoing investment commitments and to respond to new opportunities;
  • The annual report for the 2020-2021 financial year is available on the website of TINC (www.tincinvest.com), together with, as from September 18, the documents for the ordinary and extraordinary general meeting of October 20, 2021.

RESULTS AND DISTRIBUTION TO SHAREHOLDERS

The net profit for the past financial year amounts to € 31,1 million, or € 0,85 per share, a significant increase of 74,1% over the previous financial year. The increase of the net profit is due entirely to the excellent portfolio result which at € 36,5 million represents an increase of 62,1 % over the previous financial year. The growth of the portfolio result is the result of the growth of the portfolio and new investments, the overall performance of the participations and increasing valuations for infrastructure assets.

Based on these strong results, TINC is proposing a distribution to its shareholders of € 0,52 per share. This is an increase of 2% over the previous financial year and an increase of 11,2% compared to the distribution at the time of the listing of TINC in 2015. The distribution represents a gross yield of 4,16% on the closing share price at the end of the financial year, and is covered by cash flows that TINC receives from its investment portfolio.

INVESTMENTS ACTIVITIES

TINC's investment activity is inspired by a number of significant societal trends. This includes the ambition to realise new and improved public infrastructure, the transition to a low-carbon society, the ongoing digitisation of society, and the growing focus on care and wellbeing. For TINC, these developments provide the framework for impactful investments in four focus areas: public infrastructure, energy infrastructure, digital infrastructure, and support real estate.

TINC realised its growth strategy with investments totalling € 47,9 million, of which € 37,5 million was invested in participations under outstanding contractual investment commitments: investments in the Kroningswind windfarm, additional investments in the Storm Vlaanderen windfarms, investments in new additional care facilities of the Réseau Abilis network for people with special needs, as well as additional growth investments in the fibre optic networks of GlasDraad and in Datacenter United. Furthermore, TINC acquired an additional stake in the Dutch public-private partnership A15 Maasvlakte-Vaanplein (€ 3,6 million) and increased its stake in the Réseau Abilis's care centres (€ 6,8 million).

TINC continues to strive to diversify its portfolio, focusing on participations with an income model that shows a positive correlation with inflationary trends.

INVESTMENT PORTFOLIO

The fair value of the investment portfolio amounts to € 396,9 million at the end of the financial year. The 16,6% increase over the previous financial year is the result of investments in existing and new participations (€ 47,9 million), repayments from participations (€ 4,3 million) and an increase in the fair value of the portfolio (€ 12,5 million). The latter increase is mainly the result of the reduction of discount rates (for participations in public infrastructure and energy infrastructure). The fair value of the investment portfolio is determined by applying a discount rate to the future cash flows from each individual participation. The weighted-average discount rate was 7,59 % at the end of the financial year (7,82 % at the end of the previous financial year). The reduction of the weighted average discount rate reflects higher market prices for quality infrastructure assets.

The break-down of the portfolio between the investment focus areas shows 33 % public infrastructure, 30 % energy infrastructure, 19 % digital infrastructure, and 18 % support real estate.

At the end of the financial year, TINC has €25 million of outstanding contractual investment commitments. Through the combination of the current portfolio and the outstanding contractual investment commitments, the investment portfolio of TINC will grow over time to circa € 420 million.

FUNDING

TINC has € 60,3 million of cash at the end of the financial year. The cash is available to meet the outstanding contractual investment commitments and for general investment purposes. With a solid and debt-free balance sheet, TINC aims to develop the capital structure to support its growth ambitions whilst taking into account sustainability considerations.

SUSTAINABILITY

Social relevance and sustainability are important considerations for TINC as an outspoken long-term investor in infrastructure that is shaping the world of tomorrow. Through its investment policy and its participations, TINC aims to contribute to a low-carbon, healthy, connected, safe and prosperous society. TINC continues to incorporate this ambition in its sustainability strategy for purposes of identifying opportunities and managing its participations.

GOVERNANCE

At the extraordinary general meeting of 21 October 2020, TINC's articles of association were adapted to the new Code of Companies and Associations. As a result, TINC was converted into a limited liability company under Belgium law, with TINC Manager NV as its statutory director (formerly the statutory manager), a company with

a two tier structure comprising a supervisory board and a management board. The former board of directors became a supervisory board and was expanded to include nine members – four women and five men – with a majority (5) of independent members.

In October 2020, Mr Jean-Pierre Blumberg, Chair of the Supervisory Board, passed away. We are grateful for Jean-Pierre's many contributions, and in particular for the role he played as Chair since TINC's IPO. With effect from February 2021, he was succeeded by Mr Philip Maeyaert. The supervisory board is also pleased to welcome as new members Ms Katja Willems (nominated by Belfius), and independent members Ms Helga van Peer and Ms Kathleen Defreyn. Mr Bart Fransis resigned as a director in September 2020. We would like to thank him for his contribution to TINC's development.

KEY FIGURES

1. Audited consolidated statement of comprehensive income

Period ending at: June 30, 2021 June 30, 2020
(€) Notes 12 months 12 months
Operating income 40.000.989 35.660.136
Interest income 11 8.945.736 7.973.266
Dividend income 11 14.555.026 7.508.670
Gain on disposal of investments 11 -
Unrealised gains on investments 11 15.979.274 19.506.791
Revenue 11 520.953 671.408
Operating expenses (-) (8.016.756) (17.047.715)
Unrealised losses on investments 11 (3.522.072) (13.156.850)
Selling, General & Administrative Expenses 11 (4.406.974) (3.776.319)
Depreciations and amortizations (1.933) -
Other operating expenses 11 (85.778) (114.546)
Operating result, profit (loss) 31.984.233 18.612.421
Finance income 12 200.742 53.124
Finance costs (-) 12 (90.376) (118.551)
Result before tax, profit (loss) 32.094.599 18.546.994
Tax expenses (-) 13 (1.023.222) (704.579)
Total Consolidated income 31.071.376 17.842.415
Total other comprensive income - -
Total comprehensive income 14 31.071.376 17.842.415
Earnings per share (€)
1. Basic earnings per share (*) 14 0,85 0,55
2. Diluted earnings per share (**) 14 0,85 0,55
Weighted average number of ordinary shares 14 36.363.637 32.453.301

(*) Calculated on the basis of the weighted average number of ordinary shares

(**) Assumed that all stock options / ,warrants which were in the money as at the end of the period would be exercised. The Company has no options / warrants outstanding throughout the reporting period.

2. Audited consolidated balance sheet

Period ending at: June 30, 2021 June 30, 2020
(€) Notes 12 months 12 months
I. NON-CURRENT ASSETS 398.066.731 342.630.888
Immateriële activa 14.296 -
Investments at fair value through profit and loss 16 396.889.556 340.316.550
Deferred taxes 13 1.162.879 2.314.338
II. CURRENT ASSETS 60.683.581 103.707.574
Trade and other receivables 17 426.724 438.280
Cash and short-term deposits 4,18 60.256.857 103.269.294
Other current assets
TOTAL ASSETS 458.750.312 446.338.463
Period ending at: June 30, 2021 June 30, 2020
(€) Notes 12 months 12 months
I. EQUITY 457.863.119 445.697.401
Issued capital 3,19 168.177.863 184.905.136
Share premium 3 174.688.537 174.688.537
Reserves 3 (5.623.877) (4.839.591)
Retained earnings 3 120.620.596 90.943.318
II. LIABILITIES 887.193 641.062
A. Non-current liabilities - -
B. Current liabilities 887.193 641.062
Financial liabilities 20 - -
Trade and other payables 877.342 632.557
Income tax payables - -
Other liabilities 9.851 8.505
TOTAL EQUITY AND LIABILITIES 458.750.312 446.338.463

3. Audited consolidated statement of changes in equity

Financial year 2020-2021

Notes Issued capital Share premium Reserves Retained
earnings
Equity
June 30, 2020 2 184.905.136 174.688.537 (4.839.591) 90.943.318 445.697.401
Total comprehensive income 1 - - - 31.071.376 31.071.376
Kapitaalverhoging 4,19 - - - - -
Proceeds towards shareholders (16.727.273) - (1.818.182) - (18.545.455)
Other changes - 135.664 (495.868) (360.203)
June 30, 2021 168.177.863 174.688.537 (6.522.108) 121.518.827 457.863.119

For comparison purposes, the following table shows the changes in equity during the previous financial year.

Financial year 2019-2020

Notes Issued capital Share premium Reserves Retained
earnings
Equity
June 30, 2019 2 150.951.501 108.187.628 (1.348.949) 73.531.088 331.321.268
Total comprehensive income 1 - - - 17.842.415 17.842.415
Kapitaalverhoging 4,19 46.226.364 66.500.908 - - 112.727.272
Proceeds towards shareholders (12.272.728) - (1.363.636) - (13.636.364)
Other changes - - (2.127.006) (430.185) (2.557.190)
June 30, 2020 184.905.136 174.688.537 (4.839.591) 90.943.318 445.697.401

4. Audited consolidated statement of cash flows

Period ending at: June 30, 2021 30 juni 2020
(€) Notes 12 months 12 maanden
Cash at beginning of period 103.269.294 61.728.455
Cash Flow from Financing Activities (18.545.455) 96.372.188
Proceeds from capital increase - 112.727.272
Proceeds from borrowings - -
Repayment of borrowings - -
Interest paid - -
Distribution to shareholders (18.545.455) (13.636.364)
Other cash flow from financing activities - (2.718.720)
Cash Flow from Investing Activities (20.009.924) (50.578.666)
Investments (47.871.458) (86.077.029)
Repayment of investments 4.302.333 19.187.845
Interest received 8.826.399 8.050.254
Dividend received 14.137.530 7.508.653
Other cash flow from investing activities 595.271 751.610
Cash Flow from Operational Activities (4.457.058) (4.252.683)
Management Fee (4.720.804) (3.995.156)
Expenses (158.170) (850.977)
Recovered VAT 681.916 693.450
Taxes paid (260.000) (100.000)
Cash at end of period 2,18 60.256.857 103.269.294

Contact:

Manu Vandenbulcke, CEO TINC T +32 3 290 21 73 – [email protected] Bruno Laforce, Investor Relations TINC T +32 3 290 21 73 – [email protected]

Over TINC

TINC is a listed investment company that seeks to create sustainable value by investing in the infrastructure for the world of tomorrow. TINC participates in companies that are active in the realisation and operation of infrastructure and holds a diversified portfolio of participations in focus areas such as public infrastructure, energy infrastructure, digital infrastructure and support real estate in Belgium, the Netherlands and Ireland.

Visit our website for more information: www.tincinvest.com

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