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Vastned Belgium NV

Earnings Release Oct 26, 2012

4021_ir_2012-10-26_2ba82c45-f822-4f34-a5bb-90af5d8932a2.pdf

Earnings Release

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Interim statement on the third quarter of 2012

of the board of directors for the period 01.07.2012 to 30.09.2012

Antwerp, 26 Octobre 2012

Increase of operating distributable result: 4 % in the first nine months of 20121 (4 % in the third quarter of 20122)

Increase in fair value of real estate portfolio of 1,5 % for the first nine months of 20123 (0,4 % in the third quarter of 20124)

Expected gross dividend for financial year 2012 higher than for financial year 2011: between € 2,58 and € 2,63 per share

1. Operational activities for the third quarter of 2012

In the third quarter of 2012 the operating distributable result of Intervest Retail increases to € 0,67 per share compared to € 0,64 in the third quarter of previous financial year. This represents an increase of 4 % per share. This positive result is due to the acquisition of Jardin d'Harscamp in Namur in October 2011, the letting to Desigual in Jardin d'Harscamp and to indexations and rental renewals in the real estate portfolio. Recently concluded rental renewals still provide attractive rental increases. Furthermore, financing costs of the property investment fund have decreased, even after the acquisition of Jardin d'Harscamp, as a result of the further decrease of the interest rates on the financial market.

For the first nine months of 2012 the operating distributable result per share amounts to € 1,96 compared to € 1,89 for the same period of previous year. Except for unexpected evolutions, such as important bankruptcies of tenants or unforeseen rental increases, Intervest Retail estimates to be able to propose its shareholders a gross dividend per share between € 2,58 and € 2,63 for the financial year 2012. This represents a gross dividend yield of approximately 5,5 %, based on the closing share price on 30 September 2012 (€ 47,95).

  • 1 Compared to the first nine months of 2011.
  • 2 Compared to the third quarter of 2011.
  • 3 Based on an unchanged composition of the real estate portfolio
  • compared to 31 December 2011.

Stability problems in inner-city shop in Malines

Stability problems occurred at the end of August 2012 in the innercity shop of Intervest Retail, located Bruul 40/44 in Malines. The conclusions of the architectural engineers show a local building problem at the height of the separation between the shop let to Coolcat and the one let to H&M. Locally the steel structure has been overloaded and it has moved. A local subsidence caused large cracks in the facade. Until now, the reason of this subsidence is not yet clearly determined.

Necessary consolidation works have been carried out and the security of the premises is guaranteed. The H&M shop reopened after two weeks. However, the Coolcat shop remains closed as the shop has been shored up. The termination of the lease contract with Coolcat was already planned for the end of 2012 in the framework of the planned renovation works to the building.

Intervest Retail has obtained the building permit for the concerned premises for the realization of a residential project of 19 lofts above the shops, the renovation of the facade of the H&M building and the reconstruction of the corner building where Coolcat is located. Given the planned demolition of the Coolcat shop for this residential project, the repair costs for this part of the building will remain limited.

Intervest Retail has concluded an insurance "PublicLiability Buildings" for the intervention in damages against third parties, for which Intervest Retail could possibly be liable.

Based on its contractual responsibility against its tenants, which does not fall under the public liability insurance, a possible indemnity may be due by Intervest Retail to Coolcat and H&M. Presently the responsibility of Intervest Retail has not been determined and the amount of the suffered damages is not yet known. A legal expert has been designated to determine within the next months the cause of the damage and to define the consequential responsibility.

Investment properties

On 30 September 2012, the fair value of the real estate portfolio amounts to € 367 million (€ 362 million on 31 December 2011).

REAL ESTATE PATRIMONY 30.09.2012 31.12.2011 30.09.2011
Fair value of investment properties (€ 000) 367.338 362.213 346.079
Investment value of investment properties (€ 000) 376.577 371.268 354.731
Total leasable space (m²) 159.533 161.573 158.992
Occupancy rate (%) 97,4 % 96,6 % 97,5 %

The occupancy rate5 of the real estate portfolio amounts to 97,4 % on 30 September 2012. The increase compared to 31 December 2011 results mainly from the letting to Desigual in Namur and some temporary lettings of vacant units.

The fair value of the real estate portfolio of Intervest Retail has increased by approximately 1,5 %6 in the first nine months of 2012 mainly through rental indexations, rental renewals and new lease contracts and through decreasing yields for innercity shops as a result of the favourable situation on the Belgian investment market. In the third quarter of 2012 the property investment fund also sold a nonstrategic building, located Genkersteenweg in Hasselt. The building has a fair value of € 1,5 million and has been sold with a gain of approximately 4 %.

5 The occupancy rate is calculated as the ratio of the rental income to the same rental income plus the estimated rental value of the vacant locations for rent.

6 Based on an unchanged composition of the real estate portfolio compared to 31 December 2011.

2. Financial results

2.1. The third quarter of 2012

RESULTS in thousands € 01.07 - 30.09
2012
01.07 - 30.09
2011
Rental income 5.613 5.349
Rental-related expenses -36 39
Property management costs and income 6 14
Property result 5.583 5.402
Property charges -677 -531
General costs and other operating costs and income -244 -229
Operating property result before result on the portfolio 4.662 4.642
Result on disposals of investment properties 66 4
Changes in fair value of investment properties 1.501 4.384
Other result on portfolio 10 -119
Operating result 6.239 8.911
Financial result (excl. changes in fair value - IAS 39) -1.256 -1.347
Changes in fair value of financial assets and liabilities (ineffective hedges - IAS 39) -612 -302
Taxes -10 -9
Net result 4.361 7.253
Operating distributable result 3.383 3.260
Result on portfolio 1.577 4.269
Changes in fair value of financial assets and liabilities (ineffective hedges - IAS 39) and
other non-distributable elements
-599 -276

Analysis of the results7

In the third quarter of 2012, the rental income of Intervest Retail amounts to € 5,6 million (€ 5,3 million). This increase of 5 % results mainly from the acquisition of Jardin d'Harscamp shopping complex in Namur in October 2011, from the letting to Desigual in Jardin d'Harscamp and from indexations and rental renewals of existing lease contracts.

The property charges of the property investment fund amount for the third quarter of 2012 to - € 0,7 million (- € 0,5 million). This increase is due to higher maintenance and repair costs and to the increase of vacancy costs and other property charges for Jardin d'Harscamp in Namur and Julianus Shopping in Tongres.

The positive changes in fair value of investment properties for the third quarter of 2012 amount to € 1,5 million (€ 4,4 million) or approximately 0,4 % (on the fair value of the portfolio on 30 June 2012). This positive effect comes from decreasing yields for some inner-city shops as a result of the favourable situation on the Belgian investment market.

The financial result (excl. changes in fair value of financial assets and liabilities (ineffective hedges - IAS 39)) amounts for the third quarter of 2012 to - € 1,3 million (- € 1,3 million). Through the reduction of the interest rates on the financial market, the financing costs of the property investment fund decrease, despite the acquisition of Jardin d'Harscamp. The average interest rate of the property investment fund for the third quarter of 2012 is approximately 3,8 %, including bank margins (4,4 %).

On 30 September 2012, 80 % of the credit lines are long-term financings, with an average remaining period of 3,4 years. 20 % of the credit lines are shortterm financings, of which 13 % consists of financings with unlimited duration progressing each time for 364 days (€ 17,4 million) and 7 % of a bilateral credit facility which has to be prolonged or repaid within the year (€ 10 million). On 30 September 2012, 66 % of the credit lines have a fixed interest rate or are fixed by interest rate swaps. The interest rates of the credit lines of the property investment fund are fixed for a remaining period of 4,1 years in average.

The debt ratio of the property investment fund amounts to 36 % on 30 September 2012 and decreases herewith by 1 % compared to 30 June 2012 (calculated in accordance with the Royal Decree of 7 December 2010).

The changes in fair value of financial assets and liabilities (ineffective hedges - IAS 39) in the third quarter of 2012 include the decrease in the market value of interest rate swaps that, in line with IAS 39, cannot be classified as cash flow hedging instruments, for an amount of - € 0,6 million (- € 0,3 million).

The net result of the property investment fund Intervest Retail amounts to € 4,4 million (€ 7,3 million) in the third quarter of 2012 and can be divided in:

  • ୭ the operating distributable result of € 3,4 million (€ 3,3 million). For the third quarter of 2012, this represents per share an operating distributable result of € 0,67 (€ 0,64) or an increase of approximately 4 % compared to the third quarter of 2011, resulting mainly from higher rental income and stable financing costs.
  • ୭ the result on portfolio of € 1,6 million (€ 4,3 million), mainly through decreasing yields for some inner-city shops as a result of the favourable situation on the Belgian investment market for commercial real estate.
  • ୭ changes in the fair value of financial assets and liabilities (ineffective hedges - IAS 39) and other non-distributable elements for an amount of - € 0,6 million (- € 0,3 million).

7 Between brackets comparable figures of the third quarter 2011 (01.07.2011 – 30.09.2011).

2.2. Cumulative figures for the first nine months of 2012

RESULTS in thousands € 30.09.2012 30.09.2011
Operating distributable result 9.976 9.583
Result on portfolio 6.143 17.772
Changes in fair value of financial assets and liabilities (ineffective hedges - IAS 39) and
other non-distributable elements -1.746 530
Net result 14.373 27.885
RESULT PER SHARE 30.09.2012 30.09.2011
Number of shares entitled to dividend 5.078.525 5.078.525
Net result (€) 2,83 5,49
Operating distributable result (€) 1,96 1,89

In the first nine months of 2012 the operating distributable result of Intervest Retail increases to € 10,0 million (€ 9,6 million). This increase of 4 % gives an operating distributable result per share of € 1,96 for the first nine months of 2012 compared to € 1,89 for the same period of previous year.

KEY FIGURES PER SHARE 30.09.2012 31.12.2011 30.09.2011
Number of shares entitled to dividend 5.078.525 5.078.525 5.078.525
Net asset value (fair value) (€) 45,38 45,04 43,39
Net asset value (investment value) (€) 47,16 46,66 45,01
Share price on closing date (€) 47,95 44,98 43,60
Premium to net asset value (fair value) (%) 6 % 0 % 1 %

On 30 September 2012, the net asset value (fair value) is € 45,38 per share (€ 45,04 on 31 December 2011). As the share price of Intervest Retail is € 47,95 on 30 September 2012, the share is listed at a premium of 6 % compared to the net asset value (fair value).

3. Forecast for 2012

In the last quarter of 2012 Intervest Retail intends to sell a number of nonstrategic premises. In the long term the aim is to increase the share of innercity shops on prime locations in larger cities to 65 % of the real estate portfolio.

Except for unexpected evolutions, such as important bankruptcies of tenants or unforeseen increases of interest rates, Intervest Retail estimates to be able to propose its shareholders a gross dividend per share between € 2,58 and € 2,63. This represents a gross dividend yield of approximately 5,5 %, based on the closing share price on 30 September 2012 (€ 47,95).

Note to the editors: for more information, please contact:

INTERVEST RETAIL SA, public property investment fund under Belgian law, JeanPaul Sols CEO or Inge Tas CFO, T + 32 3 287 67 87, www.intervestretail.be

Annexes

Consolidated income statement (9 months)

in thousands € 30.09.2012 30.09.2011
Rental income 16.686 15.923
Rental-related expenses -97 -34
NET
RENTAL INCOME
16.589 15.889
Property management costs and income 5 13
PROPERT
Y RESULT
16.594 15.902
Technical costs -578 -524
Commercial costs -157 -126
Charges and taxes on unlet properties -77 14
Property management costs -924 -914
Other property charges -189 -38
PROPERT
Y CHARGES
-1.925 -1.588
OPERATING PROPERT
Y RESULT
14.669 14.314
General costs -807 -793
Other operating income and costs 56 30
OPERATING RESULT
BEFORE
RESULT
ON PORTFOLIO
13.918 13.551
Result on disposals of investment properties 560 415
Changes in fair value of investment properties 5.507 17.556
Other result on portfolio 76 -200
OPERATING RESULT 20.061 31.322

Consolidated income statement (9 months) (continued)

in thousands € 30.09.2012 30.09.2011
OPERATING RESULT 20.061 31.322
Financial income 37 10
Net interest charges -3.916 -3.895
Other financial charges -4 -13
Changes in fair value of financial assets and liabilities (ineffective hedges - IAS 39) -1.779 485
FINANCIAL RESULT -5.662 -3.413
RESULT
BEFORE
TAXES
14.399 27.909
TAXES -26 -24
NET
RESULT
14.373 27.885
Note:
Operating distributable result 9.976 9.583
Result on portfolio 6.143 17.772
Changes in fair value of financial assets and liabilities (ineffective hedges - IAS 39)
and other non-distributable elements -1.746 530
Attributable to:
Equity holders of the parent company 14.373 27.885
Minority interests 0 0

Consolidated statement of comprehensive income (9 months)

in thousands € 30.09.2012 30.09.2011
NET
RESULT
14.373 27.885
Changes in the effective part of fair value of allowed hedging instruments
for cash flow hedges
178 -54
COMPREHENSIVE INCOME
Attributable to:
14.551 27.831
Equity holders of the parent company 14.551 27.831
Minority interests 0 0

Consolidated balance sheet

ASSETS in thousands € 30.09.2012 31.12.2011
Non-current assets 367.970 362.406
Intangible assets 7 13
Investment properties 367.338 362.213
Other tangible assets 622 162
Trade receivables and other non-current assets 3 18
Current assets 3.648 1.866
Assets held for sale 1.699 333
Trade receivables 364 275
Tax receivables and other current assets 194 218
Cash and cash equivalents 720 379
Deferred charges and accrued income 671 661

Consolidated balance sheet (continued)

SHAREHOLDERS' EQUITY AND LIABILITIES in thousands € 30.09.2012 31.12.2011
Shareholders' equity 230.442 228.739
Shareholders' equity attributable to the shareholders of the parent company 230.442 228.739
Share capital 97.213 97.213
Share premium 4.183 4.183
Reserves 114.673 91.035
Net result of financial year 14.373 36.308
Minority interests 0 0
Liabilities 141.176 135.533
Non-current liabilities 109.730 94.244
Non-current financial debts 103.068 89.022
Credit institutions 103.050 89.000
Financial lease 18 22
Other non-current financial liabilities 6.526 5.129
Other non-current liabilities 114 51
Deferred taxes - liabilities 22 42
Current liabilities 31.446 41.289
Current financial debts 27.399 37.619
Credit institutions 27.394 37.614
Financial lease 5 5
Other current financial liabilities 205 0
Trade debts and other current debts 2.508 2.573
Other current liabilities 225 211
Accrued charges and deferred income 1.109 886
TOTAL SHAREHOLDERS
' EQUITY AND LIABILITIES
371.618 364.272

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