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Wihlborgs Fastigheter

Quarterly Report Oct 23, 2020

2995_10-q_2020-10-23_627e1203-95ed-4cbe-b356-b56628625353.pdf

Quarterly Report

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January–September Wihlborgs' Interim report 2020

JANUARY–SEPTEMBER 2020

Rental income increased by 5 percent to SEK 2,323 million (2,218)

Operating surplus increased by 5 percent to SEK 1,699 million (1,615)

Income from property management increased by 7 percent to SEK 1,411 million (1,319)

Result for the period amounts to SEK 1,528 million (1,377), corresponding to earnings per share of SEK 9.94 kr (8.96)

January–September 2020

Group key figures, SEK m 2020
Jul–Sep
2019
Jul–Sep
2020
Jan–Sep
2019
Jan–Sep
Rental income 775 743 2,323 2,218
Operating surplus 574 552 1,699 1,615
Income property management 477 446 1,411 1,319
Changes in value of properties 335 179 422 456
Changes in value of derivatives -1 -56 -117 -272
Result for the period 820 450 1,528 1,377
Earnings per share, SEK 5.33 2.93 9.94 8.96
Surplus ratio, % 74 74 73 73
Equity/assets ratio, % 38.4 35.3 38.4 35.3
Occupancy rate, %* 91 92 91 92
EPRA NAV per share, SEK 147.63 130.23 147.63 130.23

*) Excluding Projects & Land.

Contents

CEO's comments 04
Market comments 05
Income, expenses and profit 06
Assets 08
Liabilities and equity 12
Financial reports 15

Forthcoming reports

Year-end report Jan–Dec 16 February 2021
Annual report April 2021
Interim report Jan–Mar 27 April 2021
Interim report Jan–Jun 12 July 2021

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.

Financial targets

  • A return on equity that exceeds the riskfree interest rate by no less than six percentage points
  • An equity/assets ratio of no less than 30 percent
  • An interest coverage ratio of no less than 2.0
  • The loan-to-value ratio is not to exceed 60 percent

See page 19 for outcome

Development of share price

Kursutveckling 2019-01-01 – 2020-09-30 190101–200930

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 below on 23 October 2020 at 07:30 CEST.

CONTACTS

Ulrika Hallengren, CEO. Phone: +46 (0)40-690 57 95 E-mail: [email protected] Arvid Liepe, CFO. Phone: +46 (0)40-690 57 31 E-mail: [email protected]

Wihlborgs Fastigheter AB (publ) is a property company that focuses on commercial properties in the Öresund region. Its property portfolio is located in Malmö, Lund, Helsingborg and Copenhagen. In Malmö, Lund and Helsingborg Wihlborgs is the leading property company. The book value for the Company's properties totals SEK 47.0 billion. The annual rental value of the properties is SEK 3.4 billion. Wihlborgs shares are quoted on the Large Cap List of Nasdaq Stockholm.

CEO's comments

2020 continues to be marked by the pandemic, and we are all impacted by its effects. We see examples of customers who are struggling with difficult conditions on a daily basis, but we also see a large number of companies and organisations finding new ways to develop in the face of a new reality. Thus far, the diverse structure of the Öresund region's business community has helped reduce the impact of the pandemic on economic growth compared with many other regions. Nevertheless, we must, just as other companies, work with a long-term perspective when it comes to the impact that Covid-19 is having on society at large.

Caution prevailed in the first two months of the quarter, and it was primarily in September that forward-looking work could pick up speed. Against this backdrop, it is positive that activity has now increased at our existing and potential tenants. Decision processes are still more prolonged than usual, but there has been an increase in the number of enquiries for premises quarter on quarter. Our net lettings were also positive this quarter, albeit at a somewhat modest level, plus SEK 3 million. We have also noted that this was mainly the result of many minor transactions. Our results build on our daily work with small and large customers, an increased level of service and always being close to our tenants.

We signed agreements to sell 21 logistics and production properties in Malmö during the third quarter, with the transfer set for 1 December. The properties encompass 124,000 m² and the property value of the transaction is

SEK 1,430 million. For Wihlborgs, this sale allows us to continue to focus on the most attractive sub-areas in our markets at the same time as we can realise the value of properties we have managed and developed for a long time. This provides us with a strong position from which we can continue to grow.

Our profit also increased for the third quarter. Rental income and operating surplus rose 4 percent in the quarter, to SEK 775 million and SEK 574 million respectively. Once again, we have beaten our record for our most important focus area, income from property management, which grew 7 percent to SEK 477 million. In addition, positive changes in value to our properties totalled SEK 335 million. These results provide us with a strong balance sheet, and as of 30 September, our equity/assets ratio stood at 38.4 percent and the loan-to-value ratio was 52 percent.

On 1 October, we acquired the Baldersbuen 5 property in Hedehusene, outside Copenhagen. The property has a prime logistics location with a plot of 55,000 m2 and a lettable area of 6,300 m2 .

It is also gratifying that we now in October have signed agreements to let the remaining 4,400 m² in the Kranen 2 property in Malmö. As such, the property is fully let to public sector tenants with operations benefiting the entire Dockan area.

Our major projects have continued as planned in terms of timetables and expenses despite the pandemic. The completion phase of Prisma in Helsingborg, a unique

product for the city with both location and design, will start in the fourth quarter. It will take an additional eight months before the cycle and pedestrian bridge that the city is building is in place, but when completed, it will provide direct access to Prisma from Helsingborg C. Final discussions concerning the remaining lettable area of Prisma have taken a little longer than desired, but all of the floors now have tenants. Ongoing negotiations with potential customers are continuing for the last available areas.

"Our results build on our daily work with small and large customers, an increased level of service and always being close to our tenants."

Sustainability efforts have received an additional dimension during the year as we and our customers are now finding long-term solutions for working healthily and safely. The use of digital tools is naturally a great help, but we have also noted increased demand for premises that allow people to meet while maintaining social distancing. From our perspective, we are able to meet safely thanks to the design of our offices. A safe workplace is crucial for sustainability in these times. We are also continuing to develop our sustainability efforts in terms of the environment. Wihlborgs is one of the first companies in Sweden to have had a building certified (Syret 6 in Lund) in accordance with Miljöbyggnad In Use. This is a new certification system that we will now start to apply to properties in the existing portfolio. We are also proud that the Origo office building (Bure 2) in Malmö has been awarded the City of Malmö's environmental building prize "Gröna Lansen".

Market conditions and the pace of economic recovery is creating some uncertainty moving forward. It will be more important than ever to work close to our tenants, and that we act quickly and flexibly when it comes to finding solutions for customers' needs. With our strong market position and focus on modern office properties in the right locations, we believe that we are well-positioned to remain the first-choice provider for our tenants also in the future. As such, we can continue to develop our region together with our tenants, and thereby enable continued growth for Wihlborgs.

Ulrika Hallengren, CEO

Market comments

From many perspectives, it was a difficult spring, not least financially. Now, however, a broad recovery is afoot. Highly expansionary finance and monetary policies, both in Sweden and internationally, have cushioned the recession and created favourable conditions for a speedy recovery.

The corona crisis is expected to be considerably less severe than the financial crisis and not as notable in South Sweden as in other metropolitan areas, according to Nordea's Regional Outlook from September 2020. GRP is expected to decline 2 percent in 2020 before increasing 3.5 percent in 2021. Sweden's major cities have been hit harder than the rest of the country as the service sector has declined.

Lay-off figures are lower and business sentiment among companies is not as disheartening as in other regions. The retail and manufacturing sectors are even showing slightly better levels than normal. Employment has fallen in South Sweden but the number of new sign-ups at the public employment agency is lower than in other regions, which also applies to the number of young people.

According to SEB's Nordic Outlook from September 2020, Denmark has healthy prerequisites to be among the countries leading the recovery. SEB adjusted its prognosis for GDP development in 2020 upward to a decrease of 4.5 percent. As in Sweden, the negative impact on the housing market has been surprisingly little, and prices have also begun to rise in Denmark.

It should, however, be noted that the rate of infection has risen dramatically in both Sweden and Denmark over the past few weeks. Depending on how this develops and is handled, it could have a significant effect on economic development moving forward.

Following a strong beginning to the year, the transaction volume fell sharply when the pandemic struck. According to Cushman & Wakefield, the transaction volume for the third quarter of 2020 was approximately 60 percent lower yearon-year, and half of that for the corresponding period for 2018. However, demand has returned, not least for international investors. Interest is strongest among US and British investors, who accounted for approximately 30 percent of the volume. Assets with strong cash flow, such as homes and public property, are going strong. Industry and logistics are also attractive classes of assets.

Comparative figures for income statement items relate to values for the corresponding period 2019 and balance sheet items as of 31-12-2019.

Income, expenses and profits, January–September 2020

Rental income

Rental income amounted to SEK 2,323 million (2,218) of which service income was SEK 231 million (224). Property acquisitions and divestments have contributed with net SEK -6 million (106). Of income, SEK 12 million (14) pertains to supplementary billing as final settlement for costs in 2019. Discounts granted to tenants due to the ongoing Covid-19 situation had a negative impact of SEK 14 million net on rental income, after taking into account expected state subsidy of SEK 4 million. For the fourth quarter, discounts have been provided for SEK 3 million so far. Remaining increase in rental income is attributable to completed projects, renegotiations, new lettings and indexation in contracts. Currency effects amounted to SEK 0 million (14) for the period.

The total growth in rental income was 5 percent compared with the corresponding period 2019.

At the end of the period the occupancy rate for invest-

Terms of Wihlborgs' contracts per 30 September 2020 SEK m Löptider för Wihlborgs hyreskontrakt per 30 september 2020

2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020

In the third quarter, Wihlborgs completed a new 4,000 m² building at Forskaren 1 in the Medeon Science Park in Malmö. Medeon is a research park focusing on life sciences. The approximately 60 companies at Medeon can leverage close collaboration with the healthcare sector and academia, incubator and networking functions as well as shared services.

ment properties, excluding Projects & Land, is 91 percent which is two percentage points lower compared with year-end 2019.

During the period new leases were signed to a value of SEK 159 million (240) on an annualized basis. Lease terminations totalled SEK 144 million (165). This represents a net letting of SEK 15 million (75).

Property expenses

Total property expenses amounted to SEK 624 million (603). Bad debt losses was SEK 4 million (3) during the period. The remaining increase in property expenses is mainly due to increased property tax and a slight increase in costs for repairs and maintenance. The historical summary at the bottom of page 17 illustrates how costs vary over the different quarters of the year.

Operating surplus

The operating surplus amounted to SEK 1,699 million (1,615) representing a surplus ratio of 73 percent (73). Of the change, SEK -12 million (65) was attributable to property acquisitions and divestments.

Central administration

The costs for central administration were SEK 55 million (53).

Financial income and expense

Net interest totalled SEK -238 million (-245), of which interest income accounted for SEK 10 million (11).The interest expense for the period, incl. realized effects from interest rate derivatives, was SEK 244 million (252). Leasehold rent

amounted to SEK 4 million (4). Interest expense relating to interest rate derivatives amounted to SEK 24 million (47). At the end of the period, the average interest rate, including the cost of credit agreements, was 1.36 percent, compared with 1.28 percent at year-end.

Income from property management

Profit participation in joint ventures amounted to SEK 5 million (2). Income from property management amounted to SEK 1,411 million (1,319).

Pre-tax profit

The pre-tax profit, i.e. after value changes on properties and derivatives, was SEK 1,716 million (1,503). During the period, value changes on properties amounted to SEK 422 million (456). Value changes on derivatives amounted to SEK -117 million (-272) of which SEK -149 million (-272) are attributable to interest rate derivates and SEK 32 million (0) to other financial items.

Profit after taxes

The profit after taxes was SEK 1,528 million (1,377). Total tax amounted to SEK 188 million (126), of which current tax SEK 33 million (54) and deferred tax SEK 155 million (72). The agreed sale of 21 properties has positively impacted deferred tax by SEK 132 million as the sale will take place using corporate wrappers. In addition, tax reassessments for previous years positively impacted deferred tax by SEK 43 million for the period.

Wihlborgs' annual kick-off was carried out this year under adapted conditions due to the coronavirus. Wihlborgs' business, customers and market were discussed in small groups interspersed with digital segments and market analysis. Elsa Hagdahl, Property Certification Manager and Natalie Andersson, Finance Assistant can be seen in the image.

Assets

Property portfolio as of 30 september 2020

The summaries below are based on Wihlborgs' property portfolio as of 30 september 2020. Rental income relates to contracted rental income on an annual basis as of 1 October 2020.

The operating surplus is based on the properties' earning capacity on an annual basis based on rental income for October 2020, 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 30 september 2020 consisted of 314 properties (312) with a lettable area of 2,210,000 m2 (2,181,000).

10 of the properties (10) are leasehold rights. The properties' carrying amount was SEK 47,041 million (45,519), which corresponds to the estimated market value. The total rental value was SEK 3,371 million (3,290) and the contracted rental income on annual basis SEK 3,063 million (3,059). The like-for-like increase in contracted rental income was 2.0 percent compared to 12 months previously.

The economic occupancy rate for Office/Retail properties was 91 percent (93) and for Logistics/Production properties 91 percent (93). The rental value for Office/Retail properties represented 81 percent and Logistics/Production properties 19 percent of the total rental value.

The operating surplus from investment properties, excluding property administration and Projects/Land, is SEK 2,361 million (2,357) which with a carrying amount of SEK 45,477 million (44,115) corresponds to a yield of 5.2 percent (5.3). Broken down by property category, this is 4.9 percent (5.1) for Office/Retail and 6.5 percent (7.0) for Logistics/Production.

Lautrupvang 12 is a newly renovated office building in Ballerup in Denmark. The property has good transportation links and comes with shared facilities such as lounge areas, meeting rooms and lunch restaurants. Wihlborgs' own conference centre is also nearby, in which tenants can book meeting and conference rooms for large and small events.

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 30 September 2020 has primarily been made internally and resulted in a value increase at SEK 422 million (456). Lower inflation assumptions in the valuation models have negatively impacted property values. The sale of 21 properties in the logistics/production segment agreed in September has in part meant that the value of the sold properties has increased, and in part that the yield requirement on other properties in this segment has declined.

Fair value is determined by a yield-based 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 the remaining cost. Undeveloped land is valued according to the comparable sales method. The method for valuation is the same as previously. There is a comprehensive description of the method for valuation of properties on pages 86–87 and 105–106 in the Company's 2019 Annual Report.

As of 30 September 2020 the carrying amount for the properties is SEK 47,041 million (45,519).

Changes in carrying amount of properties
Changes Group total,
SEK m
Carrying amount 1 January 2020 45,519
Acquisitions 245
Investments 859
Properties sold -110
Change in value 422
Currency translations 106
Carrying amount 30 September 2020 47,041

18 %

81 %

Investments and current projects

Investments in the property portfolio totalled SEK 859 million (1,184).

Approved investments in ongoing projects amount to SEK 1,796 million, of which 998 million had been invested at the end of period.

Liquid assets

The Groups liquid assets totalled SEK 1,203 million (567) including unutilized overdraft facilities.

At the end of the period unutilized credit facilities amounted to SEK 2,524 million (3,106).

Given the ongoing pandemic, tenants have been granted rent deferrals in the amount of SEK 32 million, of which the majority falls due within 6 months.

Of the rent that fell due for payment (excluding granted deferrals) on the last day of September 95 percent has been paid as of 20 October, which is in line with an average over the last six quarters.

Investments in progress >SEK 50 million, 30 September 2020
Property Category
of use
Municipality Completion
date
Lettable
area, m2
Occupancy
rate, %
Estimated
investment,
SEK m
Expended
30-09-2020,
SEK m
Stenåldern 7 Logistics/Production Malmö Q4 2020 4,300 100 78 71
Ursula 1 Office/Retail Helsingborg Q4 2020 13,000 50 405 299
Terminalen 1 Office/Retail Helsingborg Q4 2020 8,800 50 257 183
Musköten 20 Office/Retail Helsingborg Q4 2020 4,400 100 97 73
Sunnanå 12:54 a Logistics/Production Malmö Q1 2021 3,600 100 96 39
Sunnanå 12:54 b Logistics/Production Malmö Q1 2021 2,300 100 58 23
Kranen 2 Office/Retail Malmö Q4 2021 3,700 100 137 11
Raffinaderiet 3 Office/Retail Lund Q2 2022 5,800 0 114 4
Total 45,900 1,242 703
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,
%
Malmö 360,156 47,145 254,740 32,556 17,781
1
712,378 32
Helsingborg 207,242 61,180 286,751 40,112 13,046
2
608,331 28
Lund 205,225 14,656 35,539 4,429 9,224
3
269,073 12
Copenhagen 438,472 7,073 84,278 11,519 78,610
4
619,952 28
Total 1,211,095 130,054 661,308 88,616 118,661 2,209,734 100
Share, % 55 6 30 4 5 100

1) Includes 10,275 m2 hotel.

2) Includes 1,819 m2 residential.

3) Includes 8,215 m2 hotel.

4) Includes 38,848 m2 data center and 5,600 m2 hotel

Analysis per property category in each management area
Area/
property
category
Number
of
proper
ties
Area, m2
thousand
Carrying
amount,
SEK m
Rental
value,
SEK m
Rental
value,
SEK/m2
Economic
occupancy
rate, %
Rental
income,
SEK m
Operating
surplus incl.
property ad
min., SEK m
Surplus
ratio,
%
Operating
surplus excl.
property ad
min., SEK m
Yield
excl
property
admin., %
Malmö
Office/Retail 52 452 16,643 1,035 2,289 93 965 738 76 770 4.6
Logistics/Production 47 245 2,871 230 940 95 218 167 77 179 6.2
Projects & Land 21 15 767 1 77 - 1 -1 - -1 -
Total Malmö 120 712 20,281 1,267 1,778 93 1,184 904 76 948 4.7
Helsingborg
Office/Retail 31 231 6,355 458 1,978 93 424 324 76 337 5.3
Logistics/Production 62 377 3,474 339 900 89 301 221 74 237 6.8
Projects & Land 12 - 661 - - - - -2 - - -
Total Helsingborg 105 608 10,490 797 1,310 91 725 544 75 574 5.5
Lund
Office/Retail 26 246 7,577 585 2,374 86 501 338 67 384 5.1
Logistics/Production 4 23 212 18 805 94 17 13 74 14 6.5
Projects & Land 3 - 115 - - - - - - - -
Total Lund 33 269 7,904 603 2,241 86 518 351 68 397 5.0
Copenhagen
Office/Retail 47 566 7,742 655 1,157 90 590 387 66 406 5.2
Logistics/Production 8 54 602 49 906 94 46 34 75 35 5.8
Projects & Land 1 - 21 - - - - - - - -
Total Copenhagen 56 620 8,365 704 1,136 90 636 421 66 440 5.3
Total Wihlborgs 314 2,210 47,041 3,371 1,525 91 3,063 2,219 72 2,359 5.0
Total excluding
projects and land
277 2,195 45,477 3,369 1,535 91 3,062 2,222 73 2,361 5.2

During the third quarter, Wihlborgs signed an agreement to sell 21 properties in Outer Malmö encompassing a total of 124,000 m².

Property transactions

During the third quarter, Wihlborgs acquired the Bläckhornet 1 project property in Malmö which encompasses building rights for 20,000 m² offices. The Torrdockan 7 project property, also in Malmö, with planning permission for 170 homes was divested. Agreement has also been signed to sell 21 properties in Outer Malmö during the quarter, with the transfer set for 1 December 2020. The properties are in Arlöv, Bulltofta and the port in Malmö and encompass a total of 124,000 m², containing 24,000 m² of office space and 100,000 m² of logistics and production premises. The total rental value for these 21 properties amounts to SEK 110 million.

Property transactions January–September 2020
Quarter Property Municipality Management area Category Area,
m2
Price,
SEK m
Operating
surplus 2020,
SEK m1
Acquisitions
1 Banemarksvej 50 Brøndby South Copenhagen Office/Retail 19,636
3 Bläckhornet 1 Malmö Malmö City Centre South Projects/Land -
Total acquisitions 2020 19,636 245 10
Sales
3 Torrdockan 7 Malmö Malmö Dockan Projects/Land -
Total sales 2020 - 110 1

1) Operating surplus from properties acquired and sold that are included in the results for the period.

Liabilities and equity

As of 30 September 2020 equity totalled SEK 18,729 million (17,887) after dividend payment of SEK 691 million in the second quarter. The equity/assets ratio stood at 38.4 percent (38.4).

Interest-bearing liabilities

The group's interest-bearing liabilities as of 30 September amounted to SEK 24,612 million (23,628) with an average interest rate including costs for credit agreements of 1.36 percent (1.28).

With consideration to the company's net debt of SEK 24.6 billion, the loan-to-value ratio is 52.3 percent (51.9) as a percentage of property values.

The loans' average fixed interest period including effects of derivatives on 30 September 2020 amounted to 3.3 years (3.5). The average loan maturity, including commited credit facilities, amounted to 6.2 år (5.7).

Structure of interest and loan maturities as of 30 September 2020
Interest maturity Loan maturity
Matures,
year
Loan
amount,
SEK m
Av. interest
rate, %
Credit ag.,
SEK m
Utilised,
SEK m
2020 9,182 1,06 876 876
2021 2,199 1,12 3,568 3,224
2022 1,850 1,22 8,237 7,107
2023 2,430 1,48 4,550 4,000
2024 1,788 1,50 2,000 1,500
>2024 7,163 1,65 7,905 7,905
Total 24 612 1,32* 27 136 24 612

*) 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 30 September 2020
Interest rate swaps
Maturity Amount, SEK m Interest, %
2020 815 0.00
2021 2,130 0.05
2022 1,630 0.16
2023 2,430 0.39
2024 1,788 0.41
>2024 5,544 0.59
Total 14,337 0.37

The deficit value in Wihlborgs' interest rate derivative portfolio amounted to SEK 230 million (81).

Interest-rate derivatives are recognised at fair value at level 2 in accordance with IFRS 9.

For information on the valuation approach for interest rate derivatives, see page 99 of the 2019 Annual Report.

The renovation of Helsingborg central station (Terminalen 1) is nearing completion. A new dining hub – Kitchen Floor – is being set up one floor above, and will become Helsingborg's new living room and meeting place with options for everyone, whether this means lunch will colleagues, dinner with friends or a coffee with the family. Bella Divino and Siam Street Food are two of the restaurants that will open here.

Miscellaneous

Employees

At the end of the period, the number of FTEs at Wihlborgs was 238 (221), of which 108 (97) were in property service.

Of the total number of FTEs, 80 (73) were in Malmö, 31 (31) in Helsingborg, 29 (26) in Lund and 98 (97) in Copenhagen. The average age of employees is 43 years and women make up 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 1 million (731), in shares in subsidiaries and other shares, including shareholders' contributions, during the period.

The parent company's income statement and balance sheet are found on page 18.

Participations in other companies

A description of all participations held by Wihlborgs in other companies will be found on pages 106–107 in the Company's 2019 Annual Report.

Largest shareholders

The largest shareholder in Wihlborgs is Erik Paulsson with family and company, with 10.3 percent of the shares outstanding.

Shares held by owners registered abroad account for 38 percent. The number of shareholders is approximately 28,000.

Largest shareholders in Wihlborgs 30 September 2020
Number of Proportion of
shares, equity and
thousands votes, %
Erik Paulsson with family, 15,768 10.3
privately and via company
SEB Investment Management 10,507 6.8
Länsförsäkringar Funds 6,644 4.3
Handelsbanken funds 5,157 3.4
Swedbank Robur funds 4,969 3.2
Bank of Norway 4,001 2.6
Qviberg family 3,477 2.3
Tibia Konsult 1,596 1.0
Life insurance company Skandia 1,512 1.0
The Second Swedish National 1,417 0.9
Pension Fund
Other shareholders reg. in Sweden 44,870 29.2
Other shareholders reg. abroad 53,795 35.0
Total outstanding shares 153,713 100.0

Significant risks and uncertainty factors

Wihlborgs operations, financial status and profit are affected by a number of risk factors. Risks that have a decisive influence on the Group's profit trend are variations in rental income, interest rate changes, costs, property

At the beginning of October, Funnys Äventyr opened in Malmö, a cultural centre that aims to get children to discover the world of literature. Wihlborgs is one of the founders, and our commitment aims to stimulate children to read, providing them with the chance to develop their imagination and creativity allowing them to grow up and become the innovators of the future.

valuations and taxes. There are also risks relating to liquidity and funding.

Sweden and the rest of the world were hit by the Covid-19 pandemic in the first quarter. The effects from the spread have entailed serious consequences for people and companies. Wihlborgs' exposure to the segments most affected, such as hotels, restaurants and retail, is relatively small. It remains difficult to gain an overview of the pandemic's consequences in terms of unemployment, consumption and society in general as well as for Wihlborgs' tenants. We are entering an economic downturn but the duration of the downturn is difficult to forecast. Our assessment is that short-term risks in terms of doubtful receivables and credit losses have increased. In the long term, lower economic activity and rising unemployment could affect demand for commercial premises, which could adversely affect rent levels and property values as well as lead to increased longterm vacancies.

There is a comprehensive description of the risks facing the Group on pages 79–84 and 100–101 in the Company's 2019 Annual Report.

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.

Discounts provided as a result of Covid-19 are expensed entirely, reduced with state aid received, in the period they relate to. Otherwise 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 2020, 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 15-19.

Events after the accounting period

On 1 October 2020, the Baldersbuen 5 property in Hedehusene, Denmark, was acquired for a consideration of DKK 58 million. The property encompasses a plot of 55,000 m² and 6,300 m² of lettable area.

Malmö 23 October 2020 Wihlborgs Fastigheter AB (publ)

Ulrika Hallengren, CEO

This interim report has been subject to review by the company's auditors.

Review report

Introduction

We have reviewed the interim report for Wihlborgs Fastigheter AB (publ) for the period 1 January–30 September 2020. The Board of Directors and the CEO are responsible for the preparation and presentation of this interim report in accordance with IAS 34 and the Annual Accounts Act. Our responsibility is to express a conclusion on this interim report based on our review.

Scope of Review

We conducted our review in accordance with the International Standard on Review Engagements ISRE 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity. A review consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review has a different focus and is substantially less in scope than an audit

conducted in accordance with ISA and other generally accepted auditing practices. The procedures performed in a review do not enable us to obtain a level of assurance that would make us aware of all significant matters that might be identified in an audit. Therefore, the conclusion expressed based on a review does not give the same level of assurance as a conclusion expressed based on an audit.

Conclusion

Based on our review, nothing has come to our attention that causes us to believe that the interim report is not, in all material respects, prepared for the Group in accordance with IAS 34 and the Annual Accounts Act, and for the Parent Company in accordance with the Annual Accounts Act.

Malmö, 23 October 2020 Deloitte AB, Richard Peters, Authorized Public Accountant

Consolidated income statement summary
SEK m 2020
Jul–Sep
3 months
2019
Jul–Sep
3 months
2020
Jan–Sep
9 months
2019
Jan–Sep
9 months
2019/2020
Oct–Sep
12 months
2019
Jan–Dec
12 months
Rental income 775 743 2,323 2,218 3,088 2,983
Operating costs -88 -87 -308 -307 -428 -427
Repairs and maintenance -24 -19 -67 -59 -102 -94
Property tax -54 -54 -155 -148 -206 -199
Property administration -35 -31 -94 -89 -128 -123
Total propery costs -201 -191 -624 -603 -864 -843
Operating surplus 574 552 1,699 1,615 2,224 2,140
Central administration -17 -18 -55 -53 -74 -72
Interest income 3 2 10 11 13 14
Interest expense -83 -91 -244 -252 -328 -336
Leasehold rent -1 -1 -4 -4 -5 -5
Share in results of joint ventures 1 2 5 2 37 34
Income from property management 477 446 1,411 1,319 1,867 1,775
Change in value of properties 335 179 422 456 1,445 1,479
Change in value of derivatives -1 -56 -117 -272 168 13
Pre-tax profit 811 569 1,716 1,503 3,480 3,267
Current tax -12 -25 -33 -54 -33 -54
Deferred tax 21 -94 -155 -72 -373 -290
Profit for the period1 820 450 1,528 1,377 3,074 2,923
OTHER TOTAL PROFIT/LOSS2
Items that will be reclassified to profit or loss for the year:
Translation differences on recalculation of foreign ope
rations
17 28 40 131 -50 41
Hedging of currency risk in foreign operations -18 -25 -42 -117 39 -36
Tax attributable to items that will be reclassified to profit
or loss for the year
3 4 7 17 -5 5
Other comprehensive income for the period 2 7 5 31 -16 10
Total comprehensive income for the period1 822 457 1,533 1,408 3,058 2,933
Earnings per share2 5.33 2.93 9.94 8.96 20,00 19.02
No. of shares at end of the period, thousands 153,713 153,713 153,713 153,713 153,713 153,713
Average no. of shares, thousands 153,713 153,713 153,713 153,713 153,713 153,713

1) The entire profit/income 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..

Consolidated balance sheet summary
SEK m 30-09-2020 30-09-2019 31-12-2019
ASSETS
Investment properties 47,041 45,306 45,519
Right-of-use assets 168 146 169
Other fixed assets 396 350 389
Current receivables 314 253 201
Liquid assets 843 263 280
Total assets 48,762 46,318 46,558
EQUITY AND LIABILITIES
Equity 18,729 16,362 17,887
Deferred tax liability 3,734 3,358 3,582
Borrowings 24,612 24,948 23,628
Lease liability 166 152 174
Derivatives 230 298 81
Other long-term liabilities 70 69 69
Current liabilities 1,221 1,131 1,137
Total equity & liabilities 48,762 46,318 46,558
Consolidated statement of changes in equity
SEK m Jan–Sep 2020 Jan–Sep 2019 Jan–Dec 2019
Total equity at beginning of period 17,887 15,530 15,530
Equity attributable to parent company's shareholders
Opening amount 17,887 15,530 15,530
Dividend paid -691 -576 -576
Profit for the period 1,528 1,377 2,923
Other comprehensive income 5 31 10
Closing amount 18,729 16,362 17,887
Equity attributable to minority shares with non-controlling interests - - -
Total equity at end of period 18,729 16,362 17,887
Jul–Sep 2020 Jul–Sep 2019 Jan–Sep 2020 Jan–Sep 2019 Jan–Dec 2019
574 552 1,699 1,615 2,140
-17 -18 -55 -53 -72
15 4 10 9 12
0 3 2 9 7
-79 -90 -250 -259 -341
0 - -5 -2 -25
-26 34 -48 -126 -37
467 485 1,353 1,193 1,684
-105 -216 -245 -2,881 -2,881
-274 -377 -859 -1,184 -1,659
110 - 110 1,710 2,764
-21 -9 -14 4 -8
-290 -602 -1,008 -2,351 -1,784
0 - -691 -576 -576
250 244 914 1,853 774
-1 -37 -5 -39 -1
249 207 218 1,238 197
426 90 563 80 97
417 173 280 183 183
843 263 843 263 280

Historical summary of last eight quarters

SEK m Q3 2020 Q2 2020 Q1 2020 Q4 2019 Q3 2019 Q2 2019 Q1 2019 Q4 2018
Rental income 775 767 781 765 743 757 718 687
Operating costs -88 -96 -124 -120 -87 -96 -124 -105
Repairs and maintenance -24 -21 -22 -35 -19 -19 -21 -29
Property tax -54 -52 -49 -51 -54 -50 -44 -39
Leasehold rent - - - - - - - -1
Property administration -35 -28 -31 -34 -31 -29 -29 -34
Operating surplus 574 570 555 525 552 563 500 479
Income from property management 477 474 460 456 446 467 406 355
Profit for the period 820 364 344 1,546 450 616 311 934
Surplus ratio, % 74.1 74.3 71.1 68.6 74.3 74.4 69.6 69.7
Investment yield, % 4.9 4.9 4.8 4.6 4.9 5.1 4.6 4.7
Equity/assets ratio, % 38.4 37.6 38.3 38.4 35.3 35.1 35.2 36.3
Return on equity, % 17.9 8.0 7.6 36.1 11.2 15.5 7.9 24.8
Earnings per share, SEK 5.33 2.37 2.24 10.06 2.93 4.01 2.02 6.08
Income property management per share,
SEK
3.10 3.08 2.99 2.97 2.90 3.04 2.64 2.31
Cash flow fr operating activities per share,
SEK
3.08 3.11 2.65 3.19 3.16 2.97 1.63 3.23
EPRA net asset value per share, SEK 147.63 142.19 143.77 140.20 130.23 126.29 125.75 122.64
Share price as % of EPRA NAV 120.23 107.25 96.2 123.0 122.9 106.6 100.8 83.5
Carrying amount of properties 47,041 46,392 46,559 45,519 45,306 44,455 43,839 42,146
Equity 18,729 17,907 18,285 17,887 16,362 15,905 15,853 15,530
Total assets 48,762 47,616 47,795 46,558 46,318 45,330 45,039 42,742

Definitions of key ratios are available at www.wihlborgs.se/en/investor-relations/reports/

Consolidated segment reporting January–September
Property management Malmö Helsingborg Lund Copenhagen Totalt
SEK m 2020 2019 2020 2019 2020 2019 2020 2019 2020 2019
Rental income 886 837 561 515 399 405 477 461 2 323 2 218
Property costs -209 -208 -133 -122 -120 -117 -161 -156 -624 -603
Operating surplus 677 629 427 393 279 288 316 305 1 699 1 615

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 2019 pages 31-53. The total operating surplus shown above corresponds with the operating surplus recorded in the income statement.

The difference between the operating surplus of SEK 1,699 million (1,615) and the pre-tax profit of SEK 1,716 million (1,503) consists of central administration SEK -55 million (-53), financial net SEK -238 million (-245), share in results SEK 5 million (2) and changes in value of properties and derivatives SEK 305 million (184).

Parent company's income statement summary
SEK m Jan–Sep 2020 Jan–Sep 2019 Jan–Dec 2019
Income 155 136 192
Expenses -146 -141 -195
Operating profits 9 -6 -3
Financial income 1,213 1,515 1,827
Financial expenses -399 -610 -385
Pre-tax profit 823 899 1,439
Appropriations - - 548
Tax -78 81 -78
Profit for the period 745 980 1,909
Parent company's balance sheet summary
SEK m 30-09-2020 30-09-2019 31-12-2019
Participations in Group companies 9,592 10,236 9,591
Receivables fr Group companies 14,303 13,145 13,399
Other assets 439 663 518
Cash and bank balances 679 221 116
Total assets 25,013 24,265 23,624
Equity 5,993 5,012 5,941
Liabilities to credit institutions 16,692 16,449 15,516
Derivatives 230 298 81
Liabilities to Group companies 2,005 2,415 1,997
Other liabilities 93 91 89
Total equity and liabilities 25,013 24,265 23,624
Key figures for the group
SEK m Jan–Sep Jan–Sep Oct–Sep Jan–Dec
2020 2019 2019/2020 2019
Financial
Return on equity, % 11.1 11.5 17.5 17.5
Return on total capital, % 6.5 6.8 8.6 9.0
Equity/assets ratio, % 38.4 35.3 38.4 38.4
Interest coverage ratio, multiple 6.7 6.2 6.6 6.2
Leverage properties, % 52.3 55.1 52.3 51.9
Debt/equity ratio, multiple 1.3 1.5 1.3 1.3
Share-related
Earnings per share, SEK 9.94 8.96 20.00 19.02
Earnings per share before tax, SEK 11.16 9.78 22.64 21.25
EPRA EPS, SEK 8.28 7.91 10.90 10.53
Cashflow from operations per share, SEK 8.80 7.76 12.00 10.96
Equity per share I, SEK 121.84 106.45 121.84 116.37
Equity per share II, SEK 146.14 128.29 146.14 139.67
EPRA NAV (net asset value) per share, SEK 147.63 130.23 147.63 140.20
Market value per share, SEK 177.50 160.00 177.50 172.50
Proposed dividend per share, SEK - - - 4.50
Dividend yield, %1 - - - 2.6
Total return from share, %1 - - - 72.1
P/E-ratio I, multiple 13.4 13.4 7.6 9.1
P/E-ratio II, multiple 16.1 15.2 14.0 16.4
Number of shares at the end of period, thousands 153,713 153,713 153,713 153,713
Average number of shares, thousands 153,713 153,713 153,713 153,713
Property-related
Number of properties 314 314 314 312
Carrying amount of properties, SEK m 47,041 45,306 47,041 45,519
Estimated investment yield, % – all properties 4.7 4.8 4.7 4.9
Estimated direct return, % – excl project properties 4.9 5.0 4.9 5.0
Lettable area, m2 2,209,733 2,194,430 2,209,733 2,181,359
Rental income, SEK per m2 1,525 1,498 1,525 1,508
Operating surplus, SEK per m2 1004 988 1004 1,015
Financial occupancy rate, % – all properties 91 92 91 93
Financial occupancy rate, % – excl project properties 91 92 91 93
Estimated surplus ratio, % 72 72 72 72
Employees
Number of employees at period end 238 217 238 221

Definitions and basis for key ratios are available at www.wihlborgs.se/en/investor-relations/reports/

Room for more

The Öresund region continues to win people over and at Wihlborgs, we demonstrate daily how genuine commitment and engagement creates scope for more possibilities. For our tenants. In cities and neighbourhoods. And for all of our fantastic region. Welcome, and discover more with us.

Malmö – Headquarters

Wihlborgs Fastigheter AB Box 97, SE-201 20 Malmö Visitors: Stora Varvsgatan 11A Tel: +46 40 690 57 00

Helsingborg

Wihlborgs Fastigheter AB Terminalgatan 1 SE-252 78 Helsingborg Tel: +46 42 490 46 00

Lund

Wihlborgs Fastigheter AB Ideon Science Park Scheelevägen 17 SE-223 70 Lund Tel: +46 46 590 62 00

Danmark

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

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