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Wihlborgs Fastigheter

Quarterly Report Apr 25, 2023

2995_10-q_2023-04-25_993f6a3f-413f-4e3f-819d-16d7f7317286.pdf

Quarterly Report

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Interim report January – March 2023

Stable growth

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Rental income increased 22 percent to SEK 971 million (795)

Operating surplus increased 20 percent to SEK 667 million (557)

Income from property management decreased 2 percent to SEK 457 million (467)

Profit for the period amounted to SEK 255 million (816), corresponding to earnings per share * of SEK 0,83 (2,65)

In 12 months EPRA NRV per share has increased by 7 percent to SEK 92,08 (88,52) adjusted for dividend of SEK 3,00 per share

*) Earnings per share are the same before and after dilution

St Jörgen, Malmö

This is Wihlborgs

Wihlborgs is the leading property company in the Öresund region. Over 50,000 people have their workplace at one of our premises. People in Malmö, Lund, Helsingborg and Copenhagen all meet in city spaces designed by us, and our presence can also be felt in board rooms, associations and social forums as the Öresund region grows amid a wave of urban diversity and sustainability. We are a region-builder and a relations-builder.

The book value of the company's properties totals SEK 56 billion, representing an annual rental value of SEK 4.2 billion. Wihlborgs' shares are listed on the Large Cap List of Nasdaq Stockholm.

Our business concept

Wihlborgs specialises in efficient sub-markets in the Öresund region, where we own, manage in-house and develop commercial properties, thereby enabling tenants to grow and develop.

Our business model

Wihlborgs specialises in efficient sub-markets in the Öresund region, where we own, manage in-house and develop commercial properties, thereby enabling tenants to grow and develop.

Our sustainability

Wihlborgs is to ensure the company's and region's long-term sustainable development. Our focus is on responsible business, commitment to the region and its community, being an attractive employer and sustainable properties.

Property value, SEK billion

55.7

Rental income, SEK million Jan-Mar

971

Income property management, SEK million Jan-Mar

Content

CEO´s comments 04
Market comments 05
Income, expenses and profit 06
Assets 08
Sustainable business 14
Liabilities and equity 16
Financial reports 19
Key figures 24
Definitions 26
Calendar 27
Contact 28

January – March 2023

Group key figures. SEK m 2023
Jan-Mar
2022
Jan-Mar
2022/2023
Apr–Mar
2022
Jan–Dec
Rental income 971 795 3,511 3,335
Operating surplus 667 557 2,441 2,331
Income property management 457 467 1,851 1,861
Changes in value of properties -28 221 147 396
Changes in value of derivatives -99 340 215 654
Result of the period 255 816 1,727 2,288
Earnings per share. SEK 0.83 2.65 5.62 7.44
Surplus ratio. % 69 70 70 70
Equity/assets ratio. % 41.1 43.6 41.1 41.2
Occupancy rate. %* 94 92 94 93
EPRA NRV per share. SEK 92.08 88.52 92.08 90.64

*) Excluding projects and land.

Financial targets

Mål Outcome Q1 2023
A return on equity that exceeds the risk-free interest rate by not less
than six percentage points, which for the beginning of 2023 corresponds
to 8.51 percent
4.3
An equity/assets ratio of no less than 30 percent 41.1
An interest coverage ratio of no less than 2.0 3.4
The loan-to-value ratio is not to exceed 60 percent 48.5

Business builds around continued customer focus CEO´s comments

Despite continued uncertainty in the operating environment in the form of geopolitics, economic downturn, inflation and rising financial expenses, I can confirm that the first quarter of 2023 also noted new records for Wihlborgs.

CEO´s comments Market comments Income, expenses and profit Assets Sustainable business Liabilities and equity Financial reports Key figures Definitions Calendar Contact

Our rental income rose 22 percent to SEK 971 million, well above the income record from the fourth quarter of 2022. The indexation of leases is now being felt and new projects have started to generate income. We have also succeeded in reducing our vacancies, not just through lettings in new projects but also in the existing portfolio, where year-on-year, vacancies are down 1.7 percentage points.

Net lettings also remained positive in the quarter at SEK 6 million. High activity symbolised the quarter and many tenants are still evaluating how premises can best support their operations. Business opportunities arise in times of transition when we work closely with our customers and are ready to adapt from one day to the next. And I believe that our stable delivery stems from the fact that we are in constant change and that we accomplish this in pace with the world around us. We can't keep doing what we did yesterday; we always have to strive to improve every tiny detail. Moreover, it is fantastically stimulating to work in such an environment.

As vacancies fall, rent levels are rising. Rental income from the like-for-like portfolio increased 12.9 percent year-onyear. While indexation plays a role here, we are also noting a continued willingness to pay for the right quality. Overall, this indicates continued strong demand in all our markets.

The operating surplus for the quarter also set a record, SEK 667 million, up 20 percent year-on-year. Operating costs have risen significantly, particularly for energy, where we are continuing to work with energy efficiency improvements and price hedging. The largest cost increase was interest

expense, which increased sharply due to rising market interest rates. However, our strong operating surplus means we can absorb the increased costs, and income from property management for the quarter amounted to SEK 457 million.

"Business opportunities arise in times of trasistion when we work closely with our customers and are ready to adapt from one day to the next."

In light of the strong core operations, we continue to invest in new projects. During the quarter we held four ground-breaking ceremonies: with Nederman at Rausgård 21 and Springhill at Plåtförädlingen 15 in Helsingborg; Inpac at Tomaten 1 in Lund; and at Bläckhornet 1 (Vista) in Malmö. It goes without saying that possessing the strength to continue investing on behalf of our tenants is key to our future growth, but it also helps our suppliers to retain expertise and jobs in our region. I look forward to pulling the spade out once again, as in March, we signed an agreement with Rollco to build a new, 3,600 square metre facility at Snårskogen 5 in Helsingborg. We also signed a larger agreement in Sunnanå in Malmö.

Our good position and long-term approach also enable a high level of ambition in the area of sustainability. For the years 2023–2025, we have both honed the existing targets and included additional targets to become more focused

and comprehensive in our sustainability initiatives. I am particularly proud of our high recommendation rate of 92 percent from our customers and of our continued reduction in energy use per square metre. Österport 7 in central Malmö, which we acquired last year, is one good example where the use of district heating decreased 35 percent in the first quarter compared with the corresponding period in 2022. In parallel, electricity use declined 17 percent.

The core business is flourishing, which means that the balance sheet remains robust. The equity/assets ratio and loan-to-value ratio were essentially unchanged during the quarter, at 41.1 and 48.5 percent respectively. It is also important to note that our net debt in relation to operating profit (EBITDA) fell to a multiple of 10.8. Despite the interest rate hikes, on a rolling 12-month basis, our interest coverage ratio is a multiple of 4.5 and we have unutilised credit facilities of SEK 3.1 billion. This strength allows us to focus on our tenants and how best to help them develop.

Changes in value of our properties were minimal in the quarter and amounted to SEK -28 million. Following the valuation of all of the properties by an external party at the year end, we noted that lettings and completed projects have positively affected values, which were also negatively impacted by some maintenance investments. Since we have already raised the yield requirements in the valuations several times in 2022, changes in these during the quarter were minimal.

While changing times create uncertainty, they can also spawn opportunities. These opportunities do not have to be ostentatious; they can be more mundane and part of the daily work performed by all Wihlborgs employees together with our tenants. The constant puzzle continues on several levels and, through meeting more than 2,000 Wihlborgs tenants, we can make a difference, both in terms of our own operations as well as in terms of tenants' possibilities for realising their ambitions. This is what our operations has been built to succeed with.

Ulrika Hallengren, vd

Market comments

The first quarter of 2023 was dominated by continued concerns over interest rates and inflation as well as regarding general risk in the banking market. According to the Swedish National Institute of Economic Research (NIER), the Swedish economy is entering a downturn in 2023 with reductions in real wages for consumers expected to lead to significantly less consumption. The NIER projects that inflation excluding energy will be high throughout 2023 before declining to 2 percent in the second quarter of 2024. On the other hand, the good news is that the reasons behind the high inflation are beginning to reverse as international prices for shipping, energy and agricultural products are declining from previous peaks. Sweden's GDP is expected to decline in 2023, largely as a result of lower housing investment.

The NIER's Economic Tendency Survey for March 2023 provides a glimmer of light with elevated indicators in all sectors. However, the elevation is from low levels and it is only the manufacturing industry that is in a strong position as other sectors find themselves in a weak or very weak position. According to Arbetsförmedlingen (Sweden's public employment agency), the number of redundancies in Skåne rose in March to over 600, which is a rise not witnessed since the pandemic. The proportion of openly unemployed people in Skåne continues to fall and was 8.4 percent in March 2023, which is a 0.2 percentage point decline since the start of the year.

The rental and property market

In SEPREF's (the Swedish Property Research Forum) consensus forecast for the first quarter of 2023, the prime rent in Malmö remains unchanged at SEK 3,000/m². The yield requirement for prime locations rose 0.3 percentage points to 4.5 percent compared with last quarter and 0.37 percentage points over one year. Collier's latest market report confirmed that the labour market is demonstrating resilience and that there is strong demand in the office segment for modern offices in attractive locations. Companies continue to have recruiting difficulties and an attractive office is used as a tool to attract talent. Office rents in Malmö and Gothenburg continued to rise during the quarter but remained unchanged in Stockholm. Colliers assesses the prime rent to be SEK 3,400/m² in Malmö.

Citymark's latest analysis reveals a rise in vacancies in central Malmö (CBD, Västra Hamnen, Other city centre) from 7.0 percent to 7.6 percent in the past six months. Properties with the ultimate building quality and location for the sub-market continue to have falling vacancies, while properties in lower classifications have rising vacancies.

According to Colliers, the new market outlooks have led to increased yield levels in Denmark for offices while market rents remain stable and the labour market continued to be strong. Office rents are about DKK 675–1,100/ m² in Herlev/Ballerup, DKK 700–1,250/m² in Høje-Taastrup and DKK 950–1,500/m² in Amager. Historically low office vacancies continue to be reported in central Copenhagen and greater Copenhagen. Market conditions are stable for industry premises and rent levels are DKK 450–575/m² in Ballerup and DKK 475–625/m² in Glostrup/Herlev.

The first quarter of 2023 was the weakest quarter in the property transaction market for a decade according to Colliers. Swedish transaction volumes fell 75 percent year-on-year and amounted to SEK 17 billion for the first quarter of 2023. In Denmark, the volume fell to DKK 11 billion, corresponding to a 54 percent decrease.

CEO´s comments Market comments Income, expenses and profit Assets Sustainable business Liabilities and equity Financial reports Key figures Definitions Calendar Contact

Income, expenses and profits

January–March 2023

Comparative figures for income statement items relate to values for the corresponding period 2022 and balance sheet items as of 2022-12-31.

Rental income

Rental income amounted to SEK 971 million (795) corresponding to an increase by 22 procent. Of the rental income, service income accounted for SEK 126 million (83), whose increase is mainly due to increased additional charges to tenants of SEK 29 million as a result of increased energy costs. As of March 1, the Danish canteen operations are run by an external party. A compilation of the change in rental income compared to the previous year appears in the table below.

Rental income Jan-Mar 2022 795
Acquisitions 47
Currency effect 12
Index 76
Additional charges 29
Completed projects, new leases and renegotiations 12
Rental income Jan-Mar 2023 971

At the end of the period the occupancy rate for investment properties, excluding Projects & Land, is 94 percent (93).

During the period new leases were signed to a value of SEK 77 million (53). Lease terminations totalled SEK 72 million (26). This represents a net letting of SEK 6 million (28).

Ten largest tenants per 31 March 2023

  • Danish building and Property Agency
  • Danske Bank
  • Ericsson AB
  • Swedish Social Insurance Agency
  • City of Helsingborg
  • Lunds University
  • City of Malmö
  • Malmö University
  • Swedish regional council
  • Trygg-Hansa

Property expenses

Total property costs amounted to SEK 304 million (238), which the largest increase is due to rising operating costs of SEK 44 million. The increase in operating costs stems mainly from rising energy prices, SEK 17 million, but also from the acquisitions of properties, which accounts for SEK 11 SEK million. Energy costs are included in the supplements paid by the tenants. Of the increased property tax of SEK 11 million, SEK 5 million refers to decisions from the general property assessment in Sweden during 2022 which was obtained in July 2022. Overall, acquisitions and sales of properties during the past year have led to increased property costs by SEK 17 million. Rental losses during the year amounted to SEK 2 million (0). The historical summary at the bottom of page 21 illustrates how costs vary over the different quarters of the year

Operating surplus

The operating surplus amounted to SEK 667 million (557) representing a surplus ratio of 69 percent (70). Of the change, SEK 29 million (7) was attributable to property acquisitions and divestments, in addition, currency effects have affected by SEK 7 million (4).

Central administration

The costs for central administration were SEK 23 million (22).

Financial income and expense

Net interest totalled SEK -188 million (-69), of which interest income accounted for SEK 4 million (4). The interest expense for the period, incl. realized effects from interest rate derivatives, was SEK 192 million (73). The leasehold amounted to SEK 1 million (1). During the period net payments on interest rate derivatives amounted to income of SEK 51 million (-15). At the end of the period, the average interest rate, including the cost of credit agreements, was 3,26 percent, compared with 2,59 percent at year-end.

The artistic adornments in Kvartetten (Pulpeten 5) in Hyllie are not only designed with the building's location and purpose in mind, but are also grounded in sustainability considerations beyond the everyday. The colour scheme of the bicycle room on the ground floor is inspired by the bicycle brand Bianchi and includes a tiled bicycle spa and a chandelier built from old bicycle parts.

Income from property management

Profit participation in joint ventures amounted to SEK 2 million (2). Income from property management amounted to SEK 457 million (467).

Pre-tax profit

The pre-tax profit, i.e. after value changes on properties and derivatives, was SEK 330 million (1 028). During the period, value changes on properties amounted to SEK

-28 million (221). Changed market interest rates have entailed negative value changes on derivatives amounting to SEK -99 million (340), of which SEK -95 million (343) are attributable to interest rate derivates and SEK -3 million (-3) to other financial items.

Profit after taxes

The profit after taxes was SEK 255 million (816). Total tax amounted to SEK 75 million (212), of which current tax SEK 7 SEK million (12) and deferred tax SEK 68 million (200).

Assets

Property portfolio as of 31 March 2023

The summaries below are based on Wihlborgs' property portfolio as of 31 March 2023. Rental income relates to contracted rental income on an annual basis as of 1 April 2023.

The operating surplus is based on the properties' earning capacity on an annual basis based on rental income for April 2023, operating and maintenance costs, property administration on a rolling twelve-month basis and property tax.

Wihlborgs' property portfolio consists of commercial properties in the Öresund region, located in Malmö, Helsingborg, Lund and Copenhagen. The property portfolio 31 March 2023 consisted of 307 properties (306) with a lettable area of 2,245,000 m2 (2,229,000). 7 of the properties (7) are leasehold rights.

The properties' carrying amount was SEK 55, 701 million (55,179), which corresponds to the estimated market value. The total rental value was SEK 4,191 million (4,170) and the contracted rental income on annual basis SEK 3,860 million (3,810). The like-for-like increase in rental value increased to 10.9 percent and contracted rental income increased by 12.9 percent compared to 12 months previously.

The economic occupancy rate for Office/Retail properties was 94 percent (94) and for Logistics/Production 91 percent (92). The rental value for Office/Retail and Logistics/Production represented in total 82 respective 15 percent of total rental value.

The operating surplus from investment properties, excluding property administration and Projects/Land, is SEK 2,968 million (2,949) which with a carrying amount of SEK 53,139 million (51,483) corresponds to a running yield of 5.6 percent (5.7). Broken down by property category, this is 5.4 percent (5.6) for Office/Retail and 6.7 percent (6.9) for Logistics/ Production.

Rental growth

Entire property stock
2023-04-01, SEK m 2022-04-01, SEK m Percent
Rental value 4,191 3,465 + 21.0
Rental income 3,860 3,168 + 21.8
Like-for-like*
2023-04-01, SEK m 2022-04-01, SEK m Percent
Rental value 3,768 3,398 + 10.9
Rental income 3,532 3,129 + 12.9

*Excluding projekt & land

CEO´s comments Market comments Income, expenses and profit Assets Sustainable business Liabilities and equity Financial reports Key figures Definitions Calendar Contact

Changes in values of properties

By year-end the valuation of all Wihlborgs' properties is carried out by external valuers. The valuation of the properties as of March 31, 2023 has taken place internally and has meant that the property value has decreased by SEK 28 million (+221). The assumptions regarding future indexation and yield requirements were changed gradually during 2022 but have been largely unchanged during the first quarter 2023. A positive net letting and completion of projects have affected valuations positively, while maintenance investments have had a negative impact. Projects/Land 3% Logistics/Production 15 % Hyresvärde per fastighetskategori Malmö 35% Copenhagen 24 % Hyresvärde per område Projects/Land 3% Logistics/Production 15 % Hyresvärde per fastighetskategori Malmö 35% Copenhagen 24 % Hyresvärde per område

Fair value has been determined using a combination of a yield-based method and a location-price method, in which transactions completed in the sub-markets concerned are analysed in order to calibrate the parameters for the yieldbased method. The value is considered to correspond to the yield value that is calculated from normally five-year cash flow analyses. The value of newbuild projects in progress is determined as the value as if the project were complete, less deduction of estimated remaining cost. Undeveloped land and other upgrade projects are valued according to the location-price method. The method for valuation is the same as previously. There is a comprehensive description of the method for valuation of properties on pages 82-83 and 106-107 in the Company's 2022 Annual Report. 82 % Ofce/Retail 24 % Helsingborg 17 % Lund 82 % Ofce/Retail 24 % Helsingborg 17 % Lund

As of 31 March 2023 the carrying amount for the properties is SEK 55,701 million (55,179).

Changes in carrying amount of properties
Changes Group total, SEK m
Carrying amount 1 January 2023 55,179
Acquisitions 20
Investments 391
Properties sold -
Change in value -28
Currency translations 139
Carrying amount 31 March 2023 55,701

CEO´s comments Market comments Income, expenses and profit Assets Sustainable business Liabilities and equity Financial reports Key figures Definitions Calendar Contact

Analysis per property category in each management area
Area/ Number of Area, m2 Carrying Rental value, Rental value, Economic Rental Operating surplus Surplus Operating surplus Yield excl
property category properties thousand amount, SEK m SEK/m2 occupancy income, incl.property ratio, excl.property property
SEK m rate, % SEK m admin., SEK m % admin., SEK m admin., %
Malmö
Office/Retail 52 458 19,263 1,286 2,806 95 1,226 958 78 1,000 5.2
Logistics/Production 31 146 2,044 173 1,187 92 160 125 78 135 6.6
Project & Land 20 29 852 26 907 - 6 -7 - -4 -
Total Malmö 103 633 22,159 1,485 2,347 94 1,391 1,077 77 1,131 5.1
Helsingborg
Office/Retail 39 284 8,533 635 2,238 91 581 445 77 463 5.4
Logistics/Production 56 359 3,469 359 998 89 319 227 71 246 7.1
Project & Land 13 4 406 5 1,072 - 4 1 - 2 -
Total Helsingborg 108 648 12,408 999 1,542 91 904 673 74 710 5.7
Lund
Office/Retail 26 233 8,345 657 2,821 94 614 442 72 483 5.8
Logistics/Production 4 23 271 23 996 98 22 17 74 18 6.7
Project & Land 4 7 362 14 2,101 - 1 -3 - -2 -
Total Lund 34 262 8,978 694 2,644 92 638 455 71 499 5.6
Copenhagen
Office/Retail 49 572 10,314 885 1,548 95 838 552 66 573 5.6
Logistics/Production 9 61 901 67 1,103 95 64 48 76 50 5.5
Project & Land 4 69 941 61 877 - 25 11 - 11 -
Total Copenhagen 62 702 12,156 1,014 1,443 91 927 611 66 634 5.2
Total Wihlborgs 307 2,245 55,701 4,191 1,867 92 3,860 2,816 73 2,975 5.3
Total excluding
projects and land 266 2,136 53,139 4,085 1,913 94 3,824 2,813 74 2,968 5.6
Analysis of lettable space per area and category of use
Area Office, m2 Retail, m2 Logistics/Production, m2 Education/Health care, m2 Misc., m2 Total, m2 Share, %
Malmö1 363,917 44,467 167,741 39,642 17,075 632,841 28
Helsingborg2 225,798 78,619 289,283 41,981 11,988 647,669 29
Lund3 198,853 13,409 36,500 4,427 9,178 262,367 12
Copenhagen4 517,127 8,396 124,605 12,514 39,617 702,259 31
Total 1,305,695 144,891 618,129 98,564 77,857 2,245,136 100
Share, % 58 7 28 4 3
1) Miscellaneous area in Malmö includes 10,275 m2 hotel. 3) Miscellaneous area in Lund includes 8,215 m2 hotel.

2) Miscellaneous area in Helsingborg includes 1,819 m2 residential. 4) Miscellaneous area in Copenhagen includes 5,600 m2 hotel.

At Snårskogen 5 in Väla Norra in Helsingborg, Wihlborgs will build a new facility for the industrial company Rollco, which has experienced long-term positive growth and therefore needs additional space. The new building will comprise 1,400 m² of office premises and 2,200 m² of production and warehouse facilities, and will be certified Miljöbyggnad Silver.

Investments and current projects

Investments in the property portfolio totalled SEK 391 million (270). Approved investments in ongoing projects amount to SEK 3,416 million, of which 860 million had been invested at the end of period.

Liquid assets

The Groups liquid assets totalled SEK 224 million (159) at the end of the year. At the end of the period unutilized credit facilities, including unutilized overdraft facilities of SEK 394 million (361), amounted to SEK 3,101 million (2,856).

Investments in progress >SEK 50 million, 31 March 2023
Property Category of use Municipality Completion
date
Rentable
area, m2
Occupancy
rate, %
Estimated
investment, SEK m*
Expended
2023-03-31, SEK m
Huggjärnet 13 Logistics/Production Helsingborg Q2 2023 8 80 108 78
Snårskogen 5 Logistics/Production Helsingborg Q2 2023 2 100 60 45
Kunskapen 1 Office/Retail Lund Q4 2023 6 50 244 156
Plåtförädlingen 15 Logistics/Production Helsingborg Q4 2023 9 75 141 33
Tomaten 1 Logistics/Production Lund Q2 2024 6 100 137 20
Rausgård 21 Logistics/Production Helsingborg Q3 2024 25 100 420 73
Snårskogen 5 Logistics/Production Helsingborg Q3 2024 4 100 78 1
Sunnanå 12:54 Logistics/Production Malmö Q1 2025 17 100 302 1
Bläckhornet 1 Office/Retail Malmö Q4 2025 17 0 884 27
Posthornet 1 Office/Retail Lund Q4 2025 10 0 448 9
Total 111,400 2,901 445

*Including land

CEO´s comments Market comments Income, expenses and profit Assets Sustainable business Liabilities and equity Financial reports Key figures Definitions Calendar Contact

Rausgård 21, Helsingborg Bläckhornet 1 (Vista), Malmö

During the first quarter one property was acquired, the project property Tomaten 1 in Lund.

Property transactions Januari–March 2023
Quarter Property Municipality Management area Category Area, m2 Price, SEK Operating surplus
m 2023, SEK m1
Acquisitions
Q1 Tomaten 1 Lund Lund Centrum/Gastelyckan Land - 20 -
Acquisitions total 2023 - 20 -
Sales
Q1 - - - - -

Sales total 2023 - . .

1) Operating surplus that are included in the results for the period.

CEO´s comments Market comments Income, expenses and profit Assets Sustainable business Liabilities and equity Financial reports Key figures Definitions Calendar Contact

Bläckhornet 1 (Vista), Malmö Tomaten 1, Lund

Sustainable business

New sustainability targets

Wihlborgs has adopted new sustainability targets for the years 2023–2025. The new targets are based on a review of Wihlborgs' existing sustainability framework, and the input and priorities of important stakeholders.

Two of the targets – the proportion of environmentally certified office properties and CO2 emissions (Scopes 1 and 2) kg/m² – have been tightened with the aim of further raising the level of ambition in the areas in which Wihlborgs has good potential to make a difference.

In addition, two new targets for 2025 have been formulated to further support the entire sustainability agenda. One of these targets is focused on reducing the average energy consumption of Wihlborgs' properties to 85 kWh/m². The other target concerns a sustainability evaluation of Wihlborgs' suppliers, where all strategic suppliers (mainly construction contractors and other players who work in the premises) must be approved.

We see an increasing degree of sustainability reporting in the industry, but it is still difficult to make comparisons because we measure in slightly different ways. Here, a calibration will take place over time as the measurement data becomes better and also more relevant. We try to contribute to the development of the industry and at the same time focus on the efforts that make a real difference.

Ulrika Hallengren, CEO, on the new sustainability targets

Sustainability reporting at Wihlborgs

Wihlborgs compiles an annual sustainability report prepared according to the Annual Accounts Act, GRI Standards, EPRA Sustainability Best Practice Recommendations (sBPR) and TCFD guidelines for reporting climate-related risks. We follow up on prioritised sustainability topics and goals in each interim report. We also provide information about current activities and events during the quarter that have a bearing on our sustainability agenda. More information about our sustainability agenda is available on Wihlborgs' website. Read more at www.wihlborgs.se/en/about-us/sustainability/

CEO´s comments Market comments Income, expenses and profit Assets Sustainabl Sustainable business e Liabilities and equity Financial reports Key figures Definitions Calendar Contact

Results for the quarter

The targets concerning energy consumption, climate impact, environmental certification and supplier evaluation are followed up each quarter.

Energy and climate

Energy consumption per square metre has declined about 4 percent, mainly as a result of lower use of district heating and gas for heating. Part of this concerns continuing to make energy-efficiency enhancements, such as the installation of Wihlborgs' innovative reversible heat pump in more properties. At Bricks in Lund, this pump lowered energy consumption by almost 800 MWh in the first quarter.

The climate target was tightened from 1.5 kg CO2/m² to 1.0 kg CO2/m² on an annual basis. Unfortunately, emissions increased in the first quarter, primarily due to a higher proportion of fossil fuels in Danish district heating plants.

Environmental certifications

Wihlborgs has had a strong start to 2023 in terms of certifications of office properties in Sweden. Ten existing properties have been approved in accordance with Miljöbyggnad In-Use, of which one with Gold, one with Bronze and the others with Silver. Five new production projects have been approved and two completed buildings have been verified in conjunction with follow-up. At the end of the quarter, the certification level was 59 percent of Swedish office space, compared with 49 percent at the end of the year. Work is continuing at a brisk pace with the goal of certifying 90 percent of the Swedish office properties by 2025.

Supplier evaluations

An initial compilation shows that 72 percent of the strategic suppliers could be approved without a remark in Wihlborgs' updated process for sustainability evaluation. By clarifying Wihlborgs' expectations and through continued dialogue with suppliers, the ambition is to gradually increase this percentage.

Our commitment for a sustainable supplier chain prioritised

In 2022, the global non-profit organisation Carbon Disclosure Project (CDP) ranked the Wihlborgs' supplier commitment at the absolute top and the company was named a "Supplier Engagement Leader." The ranking evaluates the company's supplier-chain commitment in climate issues based on CDP's climate change survey, which covers governance, targets, emissions from the value chain (Scope 3) and strategies for supplier engagement, and factors in the company's climate efforts.

The digital platform that is used to assess and classify suppliers is an important tool for our systematic work with ESG risks in the value chain.

Jörgen Mårtensson, Procurement Director at Wihlborgs.

Key figures - sustainable properties Measure Target (as of Dec 2025) 2023 Jan-Mar 3 months 2022 Jan-Mar 3 months 2022 Jan-Dec 12 months Environmental certifications % of floor area (office, Sweden) > 90 59 38 49 Customers' willingness to recommend % customers > 75 - - 92 Sponsorship with community orientation % of sponsoring > 50 - - 53 Comitted employees (Trust index) % of employees > 85 - - 86 Energy use kWh/m2 < 85 32.8 34.1 88.6 CO2 emissions, scope 1–2 kg CO2 e/m2 < 1.0 0.49 0.41 1.35 Evaluation of suppliers* % approved 100 72 - -

*Strategic supplyers (approx. 40% of total number of suppliers), who perform projects/work on our properties.

Liabilities and equity

As of 31 March 2023 equity totalled SEK 23,642 million (23,380). The equity/assets ratio stood at 41.1 percent (41.2).

Total debt: 27.0 bn

Interest-bearing liabilities

The group's borrowings as of 31 March amounted to SEK 27,024 million (26,806) with an average interest rate including costs for credit agreements of 3.26 percent (2.59).

With consideration to the company's net debt of SEK 27.0 billion, the loan-to-value ratio is 48.5 percent (48.6) as a percentage of property values.

The loans' average fixed interest period including effects of derivatives on 31 March 2023 amounted to 2.3 years (2.0). The average loan maturity, including commited credit facilities, amounted to 6.2 years (6.1). 9% of outstanding borrowings come from the bond market. During 2023 bonds amounting to SEK 820 m are due for repayment.

Structure of interest and loan maturities as of 31 March 2023
Loan amount, Av. interest Credit ag., Utilised,
SEK m
15,991 4.03 820 820
1,788 1.43 5,834 5,067
1,788 1.44 11,983 9,650
1,252 1.62 603 603
1,806 3.27 602 602
4,399 2.07 10,282 10,282
27,024 3.21 30,125 27,024
SEK m Interest maturity
rate, %*
Loan maturity
SEK m

*) Excluding costs for credit agreements.

Wihlborgs use interest rate derivatives in order to reduce the risk level in the loan portfolio. A summary of the terms is shown in the table below.

Interest rate derivatives portfolio 31 March 2023
Interest rate swaps
Maturity Amount, SEK m Interest, %
2023 2,130 0.41
2024 1,788 0.41
2025 1,788 0.42
2026 1,252 0.59
2027 1,806 2.22
>2027 2,660 0.96
Total 11,424 0.85

Changing market interest rates have meant decreased value in Wihlborgs' interest rate derivative portfolio, which at the end of the period amounted to 599 million (695).

Interest-rate derivatives are recognised at fair value in accordance with IFRS 9. All derivatives are classified in level 2 in accordance with IRS 13. For information on the valuation approach for interest rate derivatives, see page 100 of the 2022 Annual Report.

Average net debt relative to rolling 12-month operating income amounted to 10.8 times (11.0). The media company BTJ is moving this autumn into Cube (Nya

Net debt/EBITDA

Vattentornet 4), one of Wihlborg's three properties on Mobilvägen at Ideon in Lund.

CEO´s comments Market comments Income, expenses and profit Assets Sustainable business Liabilities and equity Financial reports Key figures Definitions Calendar Contact

Miscellaneous

Employees

At the end of the period, the number of FTEs at Wihlborgs was 215 (256) of which 63 (105) were in property service. From 1 March, the canteen operations in Denmark are run by an external party. The transition has also included around forty employees.

Of the total number of FTEs 78 (77) were in Malmö, 36 (38) in Helsingborg, 32 (32) in Lund and 69 (109) in Copenhagen. The average age of employees is 44 år and women make up 39 (41) percent.

Parent company

The parent company owns no properties, but deals with questions relating to the stock market and joint Group functions for administration, management and borrowing. The parent company's turnover is mostly related to the billing of services to Group companies.

The parent company has invested SEK 0 million (1,225), including shareholder contribution, in shares in subsidiaries and other shares.

The parent company's income statement and balance sheet are found on page 22.

Participations in other companies

A description of all participations in joint ventures and holdings in joint operations held by Wihlborgs will be found on pages 108–109 in the Company's 2022 Annual Report.

Largest shareholders

The largest shareholder in Wihlborgs is Backahill, representing the Paulsson family, with 11.1 percent of the shares outstanding.

Shares held by owners registered abroad account for 36 percent. The number of shareholders is approximately 31,000.

4,611
4,564
3,710
85,346
103,678
1.5
1.5
1.2
27.7
33.7
4,821 1.6
7,285 2.4
9,199 3.0
15,921 5.2
16,897 5.5
17,319 5.6
34,076 11.1
thousands equity and votes, %
Number of shares, Proportion of

Development in share price

2022-01-01 – 2023-03-31

Wihlborgs interim report January-March 2023 17

Significant risks and uncertainty factors

Wihlborgs' future development and ability to reach its operational goals are influenced by numerous risks and uncertainties. By systematically reviewing, analysing and managing these risks and uncertainties, it is possible to limit them and concurrently create the prerequisites for continued growth.

The risks assessed as having a significant influence on the Group's earnings trend and cash flow are the variations in rental income, property costs and interest-rates. The properties are measured at fair value with changes in value in the income statement resulting in positive and negative impacts on earnings during the year. Property valuation also impacts Wihlborgs' financial position and key metrics. The extent of changes in value is partly determined by Wihlborgs' own capacity, through alteration and upgrading of properties, as well as by leases and client structures, to increase the properties' market value, and partly by external factors that affect supply and demand in the property markets where the company is active. Property valuation should take in to account an interval of uncertainty, which in a functioning market, typically consists of +/-5–10% to reflect the inherent uncertainty of assumptions and estimates.

In addition to the above, risks also include financing risks. Wihlborgs is dependent on external loans to meet its undertakings and complete transactions. Risks are managed using Wihlborgs' financial policy, which stipulates objectives, guidelines and risk limits for Wihlborgs' financial activities.

In pages 84–89 and 101–102 in the Company's 2022 Annual Report there is a comprehensive description of the risks facing the Group, how these are handled and a grading with regard to the assessed impact on the business and the probability that the risk will occur.

Accounting policies

Wihlborgs follows the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB), as well as interpretations issued by the IFRS Interpretations Committee (IFRIC) as endorsed by the European Union. The Interim Report has been prepared in accordance with IAS 34 Interim Financial Reporting and the Swedish Annual Accounts Act. Information under IAS 34 p.16A is submitted in the notes and elsewhere in the interim report.

The Group applies the same accounting policies and valuation methods as in the most recent annual report. Wihlborgs assesses that none of the new or amended standards approved by the EU, or interpretations from the IFRS Interpretations Committee, that entered force after 1 January 2023, affect its results or financial position in any material sense.

The Group applies the Swedish Financial Reporting Board's recommendation RFR 1, Supplementary Accounting Rules for Corporate Groups and the Parent Company applies RFR 2. The financial reports are found on page 19-22.

Malmö 25 April 2023 Wihlborgs Fastigheter AB (publ)

Ulrika Hallengren, CEO

This interim report has not been reviewed by the company's auditors.

Financial reports

Consolidated income statement summary

SEK m 2023 Jan-Mar 3 months 2022 Jan-Mar 3 months 2022/2023 Apr-Mar 12 months 2022 Jan-Dec 12 months
Rental income 971 795 3,511 3,335
Operating costs -174 -130 -565 -521
Repairs and maintenance -30 -24 -121 -115
Property tax -61 -50 -237 -226
Property administration -39 -34 -147 -142
Total property costs -304 -238 -1,070 -1,004
Operating surplus 667 557 2,441 2,331
Central administration -23 -22 -89 -88
Interest income 4 4 14 14
Interest expenses -192 -73 -518 -399
Leasehold rent -1 -1 -5 -5
Share in results of joint ventures 2 2 8 8
Income of property management 457 467 1,851 1,861
Change in value of properties -28 221 147 396
Change in value of derivatives -99 340 215 654
Pre-tax profit 330 1,028 2,213 2,911
Current tax -7 -12 -39 -44
Deferred tax -68 -200 -447 -579
Profit for the period1 255 816 1,727 2,288
OTHER TOTAL PROFIT LOSS
Items that will be reclassified to profit or loss for the year:
Translation differences on recalculation of foreign operations 56 40 399 383
Hedging of currency risk in foreign operations -58 -43 -395 -380
Tax attributable to items that will be reclassified to profit or loss for the year 9 8 64 63
Other comprehensive income for the period 7 5 68 66
Total comprehensive income for the period1 262 821 1,795 2,354
Earnings per share2 0.83 2.65 5.62 7.44
No. of shares at end of the period, thousands3 307,427 307,427 307,427 307,427
Average no. of shares, thousands3 307,427 307,427 307,427 307,427

1) The entire profit/comprehensive ncome is attributable to the parent company's shareholders.

2) Key ratios per share have been calculated based on a weighted average number of shares during the period. There are no outstanding subscription options, convertibles or other potential ordinary shares and accordingly, no dilution effects to take into consideration.

3) Recalculation has been made for completed share split 2:1 in May 2022.

CEO´s comments Market comments Income, expenses and profit Assets Sustainable business Liabilities and equity Financi Financial reports al Key figures Definitions Calendar Contact

Consolidated balance sheet summary
SEK m 2023-03-31 2022-03-31 2022-12-31
ASSETS
Investment properties 55,701 50,618 55,179
Right-of-use assets 145 148 146
Other fixed assets 394 383 391
Derivatives 604 374 696
Current receivables 406 329 238
Liquid assets 224 316 159
Total assets 57,474 52,168 56,809
EQUITY AND LIABILITIES
Equity 23,642 22,769 23,380
Deferred tax liability 5,266 4,819 5,180
Borrowings 27,024 23,162 26,806
Lease liability 144 146 144
Derivatives 5 0 1
Other long-term liabilities 44 44 43
Current liabilities 1,349 1,228 1,255
Total equity & liabilities 57,474 52,168 56,809
Consolidated statement of changes in equity
SEK m 2023 Jan-Mar 2022 Jan–Mar 2022 Jan-Dec
Total equity at beginning of period 23,380 21,948 21,948
Equity attributable to
parent company's shareholders
Opening amount 23,380 21,948 21,948
Dividend paid* - - -922
Profit for the period 255 816 2,288
Other comprehensive income 7 5 66
Total equity at end of period 23,642 22,769 23,380

*) All shares are ordinary shares

Consolidated cash flow statement summary
SEK m 2023 Jan-Mar 2022 Jan-Mar 2022 Jan-Dec
Operating activities
Operating surplus 667 557 2,331
Central administration -23 -22 -88
Non-cash items 5 3 16
Interest recieved 1 30 40
Interest paid -196 -80 -406
Income tax paid -22 -11 -62
Change in operating receivables -54 -73 -88
Change in operating liabilities 18 79 199
Cash flow from operating activities 396 483 1,942
Investment activities
Acquisitions of properties -20 0 -2,438
Investments in existing properties -391 -270 -1,518
Sales of properties 0 1 97
Change in other non-current assets -4 -1 -1
Cash flow from investment activities -415 -270 -3,860
Financing activities
Dividends paid 0 - -922
Change in borrowing 1,438 2,666 8,194
Loan repayments -1,355 -2,877 -5,504
Change in other long-term liabilities 1 -1 -6
Cash flow from financing activities 84 -212 1,762
Cash flow for the period 65 1 -156
Opening cash flow 159 315 315
Closing cash flow 224 316 159
Historical summary of last eight quarters
SEK m Q1 2023 Q4 2022 Q3 2022 Q2 2022 Q1 2022 Q4 2021 Q3 2021 Q2 2021
Rental income 971 888 848 804 795 770 813 739
Operating costs -174 -151 -125 -115 -130 -118 -99 -98
Repairs and maintenance -30 -39 -29 -23 -24 -34 -24 -21
Property tax -61 -57 -67 -52 -50 -45 -49 -49
Property administration -39 -39 -33 -36 -34 -36 -29 -34
Operating surplus 667 602 594 578 557 537 612 537
Income from property management 457 436 475 483 467 443 513 443
Profit for the period 255 290 449 733 816 1,668 673 529
Surplus ratio, % 68.7 67.8 70.0 71.9 70.1 69.7 75.3 72.7
Investment yield, % 4.8 4.4 4.5 4.5 4.4 4.4 5.2 4.6
Equity/assets ratio, % 41.1 41.2 41.0 42.1 43.6 42.9 41.5 40.5
Return on equity, % 4.4 5.0 7.9 12.9 14.6 31.6 13.5 10.7
Earnings per share, SEK1 0.83 0.94 1.46 2.38 2.66 5.43 2.19 1.72
Income property management per share, SEK1 1.49 1.42 1.55 1.57 1.52 1.44 1.67 1.44
Cash flow fr operating activities per share, SEK1 1.29 1.69 1.99 1.07 1.57 1.82 1.46 1.20
EPRA NRV per share, SEK1 92.08 90.64 89.28 87.60 88.52 86.33 79.84 77.24
Share price as % of EPRA NRV 86.2 86.6 75.4 81.7 111.4 119.0 109.2 120.2
Carrying amount of properties 55,701 55,179 54,488 51,760 50,618 50,033 47,741 47,056
Equity 23,642 23,380 23,077 22,607 22,769 21,948 20,278 19,600
Total assets 57,474 56,809 56,342 53,744 52,168 51,152 48,832 48,411

CEO´s comments Market comments Income, expenses and profit Assets Sustainable business Liabilities and equity Financi Financial reports al Key figures Definitions Calendar Contact

Definitions of key ratios are available on page 24-25.

1) Recalculation has been made for completed share split 2:1 in May 2022.

Consolidated segment reporting January–March
Property management Malmö Helsingborg Lund Copenhagen Total
SEK m 2023 2022 2023 2022 2023 2022 2023 2022 2023 2022
Rental income 346 287 226 195 161 142 237 171 971 795
Property costs -87 -72 -69 -57 -55 -42 -93 -66 -304 -238
Operating surplus 260 215 157 138 106 100 144 105 667 557

In the Group's internal reporting, activities are divided into the above segments, which are the same as described in the latest annual report. For a more detailed description of segments, see the annual report for 2022 pages 45-67. The total operating surplus shown above corresponds with the operating surplus recorded in the income statement.

The difference between the operating surplus of SEK 667 million (557) and the pre-tax profit of SEK 330 million (1,028) consists of central administration SEK -23 million (-22), financial net SEK -189 million (-70), share in results SEK 2 million (2) and changes in value of properties and derivatives SEK -127 million (561).

CEO´s comments Market comments Income, expenses and profit Assets Sustainable business Liabilities and equity Financi Financial reports al Key figures Definitions Calendar Contact

Parent company's income statement summary
SEK m Jan-Mar 2023 Jan-Mar 2022 Jan-Dec 2022
Income 57 53 219
Expenses -55 -52 -212
Operating profits 2 1 7
Financial income 152 421 2,506
Financial expenses -304 -112 -726
Pre-tax profit -150 310 1,787
Appropriations 297
Tax 16 -71 -135
Profit for the period -134 239 1,949
Parent company's balance sheet summary
SEK m 2023-03-31 2022-03-31 2022-12-31
Participations in Group companies 10,651 9,431 10,651
Receivables fr Group companies 17,490 15,662 17,306
Derivatives 604 374 696
Other assets 294 272 291
Cash and bank balances 99 198 41
Total assets 29,138 25,937 28,985
Equity 7,638 6,984 7,772
Liabilities to credit institutions 19,314 16,597 19,031
Derivatives 5 0 1
Liabilities to Group companies 1,993 2,209 1,962
Other liabilities 188 147 219
Total equity and liabilities 29,138 25,937 28,985
Key figures for the group
SEK m Jan-Mar Jan-Mar Apr-Mar Jan-Dec
2023 2022 2022/2023 2022
Financial
Return on equity, % 4,3 14,6 7,4 10,1
Return on total capital, % 4,9 6,6 5,2 5,5
Equity/assets ratio, % 41,1 43,6 41,1 41,2
Interest coverage ratio, multiple 3,4 7,3 4,5 5,6
Leverage properties, % 48,5 45,8 48,5 48,6
Debt/equity ratio, multiple 1,1 1,0 1,1 1,2
Share-related1
Earnings per share, SEK 0,83 2,65 5,62 7,44
Earnings per share before tax, SEK 1,07 3,34 7,20 9,47
EPRA EPS, SEK 1,58 1,35 5,68 5,45
Cash flow from operations per share, SEK 1,29 1,57 6,03 6,32
EPRA NDV (net disposal value) per share, SEK 76,90 74,06 76,90 76,05
EPRA NRV (net reinstatement value) per share, SEK 92,08 88,52 92,08 90,64
Market value per share, SEK 79,35 98,65 79,35 78,50
Proposed dividend per share, SEK - - - 3,10
Dividend yield, % - - - 3,9
Total return from share, % - - - -20,6
P/E-ratio I, multiple 23,9 9,3 14,1 10,5
P/E-ratio II, multiple 12,6 18,3 14,0 14,4
Number of shares at the end of period, thousands 307,427 307,427 307,427 307,427
Average number of shares, thousands 307,427 307,427 307,427 307,427
Property-related
Number of properties 307 298 307 306
Carrying amount of properties, SEK m 55,701 50,618 55,701 55,179
Estimated investment yield, % – all properties 5,1 4,5 5,1 5,0
Estimated direct return, % – excl project properties 5,3 4,8 5,3 5,4
Lettable area, m2 2,245,136 2,142,915 2,245,136 2,228,929
Rental income, SEK per m2 1,867 1,617 1,868 1,871
Operating surplus, SEK per m2 1,254 1,062 1,254 1,245
Financial occupancy rate, % – all properties 92 91 92 91
Financial occupancy rate, % – excl project properties 94 92 94 93
Estimated surplus ratio, % 74 72 74 73
Employees
Number of FTEs at period end 215 255 215 256

1) Recalculation has been made for completed share split 2:1 in May 2022.

Andreas Schönström, municipal commissioner in Malmö, Jimmy Bengtsson, CEO of Veidekke and Ulrika Hallengren broke ground in March for Vista (Bläckhornet 1), Wihlborgs' fourth office building in Hyllie, using electrically run excavators. The mobility hub on the lower floors is now beginning to be constructed. In the first quarter, ground was broken for three additional tenants: Inpac (Tomaten 1, Lund), Springhill (Plåtförädlingen 15, Helsingborg), and Nederman (Rausgård 21, Helsingborg).

Key figures
-- -------------

Basis for key ratios

The basis for key financial ratios that Wihlborgs present in the Interim report January-March 2023 on page 22, are shown below. Recalculation has been made of historical key figures per share for completed share split 2:1 in May 2022.

The following financial targets have been established by the Board:

  • A return on equity that exceeds the risk-free interest rate* by not less than six percentage points, which for the beginning of 2022 corresponds to 8.51 percent
  • The loan-to-value ratio is not to exceed 60 percent
  • An equity/assets ratio of no less than 30 percent
  • An interest coverage ratio of no less than 2.0

*) Risk-free interest rate is defined as the rate on a 5-year Swedish government bond.

Unless otherwise stated, amounts are in SEK million. 2023-03-31 2022-03-31 2022-12-31
Return on equity
Profit for the period 255 816 2,288
Annualized 1,020 3,264 2,288
Equity, opening balance 23,380 21,948 21,948
Equity, closing balance 23,642 22,769 23,380
Average equity 23,511 22,359 22,664
Return on equity, % 4.3 14.6 10.1
Return on capital employed
Profit before tax 330 1,028 2,911
Interest expense (incl value changes interest derivatives) 291 -267 -255
Total 621 761 2,656
Annualized 2,484 3,044 2,656
Total assets, opening balance 56,809 51,152 51,152
Total assets, closing balance 57,474 52,168 56,809
Non-interest bearing debt, opening balance -6,465 -5,670 -5,764
Non-interest bearing debt, closing balance -6,647 -5,704 -6,465
Average capital employed 50,586 45,973 47,866
Return on capital employed, % 4.9 6.6 5.5
Equity/assets ratio
Equity 23,642 22,769 23,380
Total assets 57,474 52,168 56,809
Equity/assets ratio, % 41.1 43.6 41.2
Interest coverage ratio
Income from property management 457 467 1,861
Interest expense 193 74 404
Total 650 541 2,265
Interest expense 193 74 404
Interest coverage ratio, multiple 3.4 7.3 5.6
Leverage properties
Borrowings 27,024 23,162 26,806
Net value investement properties 55,701 50,618 55,179
Leverage properties, % 48.5 45.8 48.6
Debt/equity ratio
Interest-bearing liabilities 27,180 23,320 26,962
Equity 23,642 22,769 23,380
Debt/equity ratio, multiple 1.1 1.0 1.2

CEO´s comments Market comments Income, expenses and profit Assets Sustainable business Liabilities and equity Financial reports Key figures ey Definitions Calendar Contact

2023-03-31 2022-03-31 2022-12-31
Earnings per share
Profit for the period 255 816 2,288
Average number of shares, thousands 307,427 307,427 307,427
Earnings per share, SEK 0.83 2.65 7.44
Earnings per share before tax
Profit before tax 330 1,028 2,911
Average number of shares, thousands 307,427 307,427 307,427
Earnings per share before tax, SEK 1.07 3.34 9.47
EPRA EPS
Income from property management 457 467 1,861
Tax depreciation, direct tax deductions etc -337 -221 -972
Taxable income from property management 120 246 889
Current tax on the above 28 -52 -186
Income from property management
after deduction of current tax
485 415 1,675
Average number of shares, thousands 307,427 307,427 307,427
EPRA EPS, SEK 1.58 1.35 5.45
Operating cash flow per share
Operating cash flow 396 483 1,942
Average number of shares, thousands 307,427 307,427 307,427
Operating cash flow per share, SEK 1.29 1.57 6.32
EPRA NDV per share
Equity 23,642 22,769 23,380
Number of shares at year end, thousands 307,427 307,427 307,427
EPRA NDV per share, SEK 76.90 74.06 76.05
EPRA NRV per share
Equity 23,642 22,769 23,380
Deferred tax liability 5,266 4,819 5,180
Derivatives -599 -374 -695
Total 28,309 27,214 27,865
Average number of shares, thousands 307,427 307,427 307,427
EPRA NRV per share, SEK 92.08 88.52 90.64
2023-03-31 2022-03-31 2022-12-31
- - 3.10
- - 78.5
- - 3.9
- - 102.70
- - 78.50
- - -24.20
- - 3.00
- - -20.6
79.35 98.65 78.50
0.83 2.65 7.44
3.32 10.62 7.44
23.9 9.3 10.5
78.50
1.58 1.35 5.45
6.30 5.40 5.45
12.6 18.3 14.4
79.35 98.65

CEO´s comments Market comments Income, expenses and profit Assets Sustainable business Liabilities and equity Financial reports Key figures ey Definitions Calendar Contact

CEO´s comments Market comments Income, expenses and profit Assets Sustainable business Liabilities and equity Financial reports Key figures Definitions efinitionsCalendar Contact

Definitions

Some of the financial metrics that Wihlborgs presents in the interim report are not defined in accordance with IFRS. Wihlborgs is of the opinion that these metrics provide valuable complementary information to investors and the company's management, since they enable evaluation of the company's performance.

As all companies do not apply the same approach to calculating these financial metrics, they are not always comparable to metrics used by other companies. Accordingly, these metrics should not be viewed as replacements for metrics defined under IFRS. On this page, definitions of metrics are presented that, with a few exceptions, are not defined in accordance with IFRS.

Key financial ratios

The key ratios are based on the statements of income, financial position, changes in equity and cash flow. Some of the historic data is compiled from the historical summary on page 21 in Wihlborgs' Interim Report.

Return on equity

Profit for the period as a percentage of average equity, excluding non-controlling interests. Average equity refers to the average of the opening and closing values for the respective period. In interim reports, the return is converted to its annualised value without taking account of seasonal variations. The ratio comprises a measure of the profitability in relation to shareholders' equity.

Return on capital employed (ROCE)

Earnings before interest expense, derivatives and taxes (EBIT) as a percentage of average capital employed. Capital employed is defined as total assets less non-interest-bearing liabilities and provisions. Average capital employed refers to the average of the opening and closing balances for each period. In interim reports, the return is converted to its annualised value without taking account of seasonal variations. The metric shows the return on the capital provided by shareholders and lenders without regard to interest.

Equity/assets ratio

Equity as a percentage of total assets at the end of the period. The ratio provides a measure of the financial strength of the company.

Interest coverage ratio

Income from property management, plus interest expense, divided by interest expense. The ratio measures the degree to which earnings can decline without jeopardising interest payments or, alternatively, how much interest expense can increase before income from property management becomes negative.

Loan-to-value ratio, properties

Borrowings as a percentage of the properties' carrying amounts. The ratio shows the degree of borrowing on the property portfolio.

Surplus ratio

The operating surplus, shown as a percentage of rental income. The ratio illustrates the proportion of rental income that remains after deducting property management costs.

Debt/equity ratio

Interest-bearing liabilitites relative to equity. Interest-bearing liabilities include borrowings, lease liabilities and any other interest-bearing liabilities.The ratio illustrates the relationship between borrowings and equity and, thereby, the gearing and financial strength.

Investment yield

The operating surplus shown as a percentage of the properties' average carrying amount. The average carrying amount refers to the average of the opening and closing values for the respective period. In interim reports, the yield is converted to its annualised value without taking account of seasonal variations. The ratio illustrates the yield on the property portfolio without taking account of its financing costs.

Net Debt / EBITDA

Borrowings minus liquid assets in the financial statements, measured at five measurement occasions (quarterly) in the last twelve months, divided by operating surplus minus central administration, rolling twelve months. The key figure shows the company's earning capacity relative to borrowings, net.

Share-related key ratios

Earnings per share for the period Earnings for the period divided by the average number of shares outstanding. Earnings per share are the same before and after dilution. Definition according to IFRS.

Earnings per share before tax

Earnings per share before tax divided by the average number of shares outstanding.

EPRA EPS

Income from property management less the estimated tax payable on taxable income from property management divided by the average number of shares outstanding. Taxable income from property management is defined as income from property management less fiscal depreciation/amortisation and direct deductions. The effect of loss carryforwards is not taken into consideration.

Cash flows from operating activities per share

Cash flows from operating activities divided by the average number of shares outstanding.

EPRA NDV - Net disposal value, per share

The closing balances for equity divided by the number of shares at the end of the period.

EPRA NRV - Net reinstatement value, per share

The closing balances for equity following the reversal of interest-rate derivatives and deferred tax according to the balance sheet, divided by the number of shares at the end of the period.

Dividend yield per share

Proposed dividend as a percentage of the year-end share price.

Total yield per share

Share price performance plus actual dividend relative to the share price at the start of the year.

P/E ratio I, multiple

Market price per share divided by earnings per share. In interim reports, the ratio is converted to its annualised value without taking account of seasonal variations.

P/E ratio II, multiple

Market price per share divided by EPRA RPS per share. In interim reports, the ratio is converted to its annualised value without taking account of seasonal variations.

Average fixed interest period

Time remaining until the interest on all interest bearing debts in average has been adjusted.

Average loan maturity

Time remaining until an average of all interest bearing debts has been refinanced.

Property-related key figures*

These key figures are based on the property table on page 10. The table shows the estimated rental value, rental income and property expenses on an annualised basis with an unchanged property portfolio, based on the contract stock on the first day after the end of the period.

Rental value

Rental income plus estimated market-level rents for unlet space.

Estimated investment yield

Operating surplus as a percentage of the carrying amount for the properties at the end of the period.

Rental income per m2 Rental income on an annualised basis divided by lettable area.

Operating surplus per m2 Operating surplus divided by lettable area.

Economic occupancy rate Rental income as a percentage of rental value.

Estimated surplus ratio Operating surplus as a percentage of rental income.

Net Lettings New lettings during the period less terminations to vacate.

Like-for-like

Excludes properties that both current and comparative period are classified as projects/land, aquired or sold.

*) These key figures are operational and are not regarded as alternative key ratios according to ESMA's guidelines.

Calendar

CEO´s comments Market comments Income, expenses and profit Assets Sustainable business Liabilities and equity Financial reports Key figures Definitions Calendar Contact

Interim report Jan-June 202310 July 2023
Interim report Jan-Sept 202321 October 2023
Year-end report 202313 February 2024

Wihlborgs' interim reports and the Annual Report are distributed electronically. The Annual Report is printed in Swedish and sent to any shareholders notifying the Company that they wish to receive it in printed form.

Press releases Q1 2023

Wihlborgs Annual and Sustainability Report 202231 mars 2023
Notice of the Annual General Meeting in Wihlborgs Fastigheter AB (publ)21 mars 2023
The Nomination Committee's proposal regarding the Board of Directors (publ)2 mars 2023
Wihlborgs builds facility for Rollco in Helsingborg2 mars 2023
2022 Year-end report: Growth in core operations
14 februari 2023
Wihlborgs signs lease with BTJ at Ideon in Lund13 februari 2023
Wihlborgs' 2022 year-end report will be presented on 14 February 20237 februari 2023
Springhill to lease 6,400 m2
at Wihlborgs' new logistics facility in Helsingborg
24 januari 2023
Genetor expands with Wihlborgs at Helsingborg Central Station 18 januari 2023

This interim report is information of such a kind that Wihlborgs Fastigheter AB (publ) is legally required to disclose pursuant to the EU's Market Abuse Regulation and the Swedish Securities Market Act. The information was submitted for publication through the agency of the contact people at the next side on 25 April at 07.30 CEST.

Welcome to us.

Being able to adapt to developments in society to remain relevant has always been our strength. Wihlborgs is growing and developing every day, especially during these challenging times. This is all so we can be the customer-centric, long-term and region-building company that we are.

Contact

Ulrika Hallengren, CEO +46 (0)40-690 57 95, [email protected]

Arvid Liepe, CFO +46 (0)40-690 57 31, [email protected]

Malmö – Headquarters

Wihlborgs Fastigheter AB Box 97, 201 20 Malmö Visits: Stora Varvsgatan 11A Phone: 040-690 57 00

Helsingborg

Wihlborgs Fastigheter AB Terminalgatan 1 252 78 Helsingborg Phone: 042-490 46 00

Lund

Wihlborgs Fastigheter AB Ideon Science Park Scheelevägen 17 223 70 Lund Phone: 046-590 62 00

Copenhagen

Wihlborgs A/S Mileparken 22A DK-2740 Skovlunde, Danmark Phone: +45 396 161 57

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