AI Terminal

MODULE: AI_ANALYST
Interactive Q&A, Risk Assessment, Summarization
MODULE: DATA_EXTRACT
Excel Export, XBRL Parsing, Table Digitization
MODULE: PEER_COMP
Sector Benchmarking, Sentiment Analysis
SYSTEM ACCESS LOCKED
Authenticate / Register Log In

Wihlborgs Fastigheter

Quarterly Report Jul 6, 2020

2995_ir_2020-07-06_abffa8d3-8b7b-4dd4-93b8-25278a4b2d76.pdf

Quarterly Report

Open in Viewer

Opens in native device viewer

January–June Wihlborgs' Interim report 2020

JANUARY–JUNE 2020

Rental income increased by 5 percent to SEK 1,548 million (1,475)

Operating surplus increased by 6 percent to SEK 1,125 million (1,063)

Income from property management increased by 7 percent to SEK 934 million (873)

Result for the period amounts to SEK 708 million (927), corresponding to earnings per share of SEK 4.61 (6.03)

January–June 2020

Group key figures, SEK m 2020 2019
Jan–June Jan–June
Rental income 1,548 1,475
Operating surplus 1,125 1,063
Income property management 934 873
Changes in value of properties 87 277
Changes in value of derivatives -116 -216
Result for the period 708 927
Earnings per share, SEK 4.61 6.03
Surplus ratio, % 73 72
Equity/assets ratio, % 37.6 35.1
Occupancy rate, %* 92 93
EPRA NAV per share, SEK 142.19 126.29

*) Excluding Projects & Land.

Baltzar City (Sankt Jörgen 21) in central Malmö is a retail and office property with tenants including Stadium, Bitte Kai Rand, Holy Greens, Cdon, Twilio, Resurs Bank and others.

Contents

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

Forthcoming reports

Interim report Jan–Sep 23 Oct 2020
Year-end report Jan–Dec 16 Feb 2021
Interim report Jan–Mar 27 Apr 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 – 2020-06-30 190101–300620

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 6 July 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 46.4 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

The second quarter of 2020 has been unlike any other quarter. The corona pandemic has caused, and continues to cause, a great deal of human suffering and many premature deaths. Large parts of the world have been closed for a period, health care is under immense pressure, travel has been limited significantly and several industries have been hit hard by reduced demand. Numerous measures have been taken by politicians, central banks and organisations around the world to manage the public health aspects of the crisis as well as the economic ones.

In the current situation, Wihlborgs has a responsibility to our employees, our customers and suppliers, the region where we operate and our owners. Most importantly, we need to create workplace conditions for employees and partners that ensure their health and well-being. In this way, we enable continued economic activity, which is a long-term condition for us as a company, as well as for our region and its inhabitants.

Despite the turbulence in the economy, I can see that many companies and organisations, like ourselves, are working with the future in mind, even in these times. This is evident in the positive net lettings we reported this quarter, for example. One of the major new agreements we signed this

quarter is a 15-year contract with Region Skåne for 3,700 m² in Dockan, Malmö. Activity among tenants in the logistics and production segment also remains healthy. In total, we signed new agreements worth SEK 49 million and net lettings amounted to SEK 4 million during the quarter.

Rental income in the second quarter amounted to SEK 767 million and the operating surplus was SEK 570 million, which represents a surplus ratio of 74 percent. Income as well as operating surplus was negatively affected by rent discounts of SEK 11 million, which we granted as a result of the Covid-19 situation. Income from property management was SEK 474 million. Considering the situation in our operating environment, I would describe these results as stable.

Our balance sheet has also remained strong. Net debt in relation to EBITDA amounted to 11 times, which is unchanged from the last few years. At the end of June, we had just over SEK 2.5 billion in unused credit facilities, meaning that we are not dependent on short-term fluctuations in the capital market. We can also note that access to capital improved significantly since the uncertainty began in early spring.

Based on continued activity among tenants and a

stable financial position for Wihlborgs, we are continuing to pursue our ongoing projects according to plan. We are also starting new projects, for example in Lund where we will conduct an extensive renovation of the Raffinaderiet 3 property and thereby create 5,800 m² of modern office space right next to Lund Central Station.

In the middle of this unusual quarter, on 23 May, Wihlborgs marked 15 years of being listed on Nasdaq Stockholm. Especially in these turbulent times, it can be worth reflecting over the development and growth that has occurred since 2005. Back then, we had properties with a market value of around SEK 7 billion, which has eventually grown to just over SEK 46 billion today. During this time, we have seen up and downswings on the market, but generally speaking our strategy has remained fixed.

"We need to be flexible, attentive and decisive to face the challenges that exist. But we won't take our eye off our long-term strategy."

Given the current situation, we need to be flexible, attentive and decisive to face the challenges that exist. But we won't take our eye off our long-term strategy. We will continue to focus on efficient and customer-centric management and development of commercial properties in the Öresund region. We will also continue our commitment to the development of the region. For example, we are launching initiatives in which we will connect our tenants with young people to provide inspiration for education and future job opportunities. As a region-builder, we will do everything we can to ensure that both we and our region continue to develop and can face the future with strength and sustainability.

Ulrika Hallengren, CEO

Market comments

By winter, the economy had already begun to slow down, and the ongoing pandemic had a significant impact on both the Swedish and Danish economy during the spring, even if the restrictions that Sweden imposed were not as harsh as in many other countries. The GDP is expected to decline significantly in both Sweden and Denmark in 2020, to subsequently recover and increase in 2021. Forecasts are characterised by a great deal of uncertainty and several institutes are instead working with different scenarios. The Swedish government's latest forecast points to a 6-percent downturn in the Swedish GDP for 2020, while the Danish Ministry of Finance is predicting a 5.3-percent downturn in Denmark. Nordea's latest Regional Outlook, from May 2020, indicates that South Sweden is managing better than many other regions. GDP is forecast to decline only 5 percent in South Sweden, while in West Sweden the decline is expected to be 7 percent.

In Denmark, where pharmaceuticals and food are major industries, exports are holding steady. In Sweden, domestic consumption is keeping the economy afloat. With relatively sound state finances and a low national debt, these countries have more scope to manoeuvre to counteract the shrinking economy than many others. Unemployment has grown in both countries. When it comes to employment, South Sweden is again expected to perform better than other regions. Employment here is expected to decrease 2.0 percent in 2020, compared with 2.1 for West Sweden and 2.4 percent for Stockholm. Nor are the layoff figures higher than the national ones as a whole. According to Nordea, just over 4 percent have been given notice or laid off since the beginning of March. The forecast for the number of unemployed at the end of 2020 and 2021 suggests a lower increase than at the end of 2019 in Skåne County, compared with Stockholm and Västra Götaland.

Catella's latest investor survey points toward a belief that we will see low inflation/deflation and low interest rates for a long time to come, which indicates continued investments in the property sector at the expense of other classes of assets. Public properties and rental housing remain attractive due to their stable cash flows, and within these sectors pricing appears stable. Logistics and light industry are also performing relatively well. Despite lower market activity the last few months, the transaction volume in Sweden has been high. The 12-month rolling period value in mid-June was approximately SEK 150 billion, compared with SEK 160 billion for 2019 according to Catella's statistics. In Denmark, the property transaction market recovered quickly after a brief standstill according to Colliers, particularly within the logistics and warehouse segment. Colliers estimates that the transaction volume for the second half of 2020 will be twice as high as the first half. The pricing in the office and residential segments is expected to remain stable. A strong property transaction market is also expected in Sweden during the second half of the year, according to Newsec.

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, Jan–June 2020

Rental income

Rental income amounted to SEK 1,548 million (1,475) of which service income was SEK 157 million (161). Property acquisitions and divestments have contributed with net SEK 3 million (70) to rental income growth. Of income, SEK 12 million (12) 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 11 million net on rental income, after taking into account expected state subsidy of SEK 3 million, during the second quarter. For the second half of the year, discounts have been provided for SEK 2 million so far. Remaining increase in rental income is attributable to completed projects, renegotiations, new lettings and indexation in contracts. Furthermore, a stronger Danish Krona has resulted in an increase in income by SEK 5 million (9).

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' rental contracts per 30 June 2020 SEK m Löptider för Wihlborgs hyreskontrakt per 30 juni 2020

Cancellable rental value, SEK m

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

In the second quarter of 2020, Wihlborgs signed a 15-year lease with Region Skåne for 3,700 m2 at Kranen 2 in Malmö after winning a tender following a public procurement process. The lease pertains to premises for the Reproductive Medicine Center (RMC) and a speech therapy reception, both of which are currently in the grounds of Malmö hospital.

ment properties, excluding Projects & Land, is 92 percent which is one percentage point lower compared with year-end 2019.

During the period new leases were signed to a value of SEK 110 million (169) on an annualized basis. Lease terminations totalled SEK 98 million (122). This represents a net letting of SEK 12 million (47).

Property expenses

Total property expenses amounted to SEK 423 million (412). Bad debt losses was SEK 4 million (0) during the period. The remaining increase in property expenses is mainly due to property acquisitions and completed projects. 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 1,125 million (1,063) representing a surplus ratio of 73 percent (72). Of the change, SEK -4 million (45) was attributable to property acquisitions and divestments.

Central administration

The costs for central administration were SEK 38 million (35).

Financial income and expense

Net interest totalled SEK −154 million (−152), of which interest income accounted for SEK 7 million (9).

The interest expense for the period, incl. realized effects from interest rate derivatives, was SEK 161 million (161). Leasehold rent amounted to SEK 3 million (3). Interest expense relating to interest rate derivatives amounted to SEK 14 million (29). 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 4 million (0). Income from property management amounted to SEK 934 million (873).

Pre-tax profit

The pre-tax profit, i.e. after value changes on properties and derivatives, was SEK 905 million (934). During the period, value changes on properties amounted to SEK 87 million (277). Value changes on derivatives amounted to SEK −116 million (−216) of which SEK –113 million (−216) are attributable to interest rate derivates and SEK −3 million (0) to other financial items.

Profit after taxes

The profit after taxes was SEK 708 million (927). Total tax amounted to SEK 197 million (7), of which current tax SEK 21 million (29) and deferred tax SEK 176 million. Deferred tax for the preceding year was a positive SEK 22 million.

Wihlborgs has signed an agreement with Folktandvården Skåne for a 700 m² expansion of its premises at Terminalen 1 (Helsingborg C) to a total of 2,100 m². Helsingborg C is also in the middle of a major transformation, where Wihlborgs is creating tomorrow's transport hub offering a safe and inviting atmosphere, a broader range of services and new office spaces all packaged in a new design.

Assets

Property portfolio as of 30 June 2020

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

The operating surplus is based on the properties' earning capacity on an annual basis based on rental income for July 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 June 2020 consisted of 314 properties (312) with a lettable area of 2,202,000 m2 (2,181,000).

10 of the properties (10) are leasehold rights. The properties' carrying amount was SEK 46,392 million (45,519), which corresponds to the estimated market value. The total rental value was SEK 3,351 million (3,290) and the contracted rental income on annual basis SEK 3,077 million (3,059). The like-for-like increase in contracted rental income was 3.0 percent compared to 12 months previously.

The economic occupancy rate for Office/Retail properties was 92 percent (93) and for Logistics/Production properties 93 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 2,370 million (2,357) which with a carrying amount of SEK 44,712 million (44,115) corresponds to a yield of 5.3 percent (5.3). Broken down by property category, this is 5.0 percent (5.1) for Office/Retail and 7.1 percent (7.0) for Logistics/Production.

At Raffinaderiet 3, adjacent to Lund Central Station, Wihlborgs is planning for the redevelopment and new construction of 5,800 m² of modern office space with an industrial look that respects the property's history. In addition to the renovation of the existing 4,900 m² buildings, a new 900 m² building will be added.

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 June 2020 has been made internally and resulted in a value increase at SEK 87 million (277). The yield requirements in the valuations have been largely unchanged during the quarter.

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 in the previous year. 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 June 2020 the carrying amount for the properties was SEK 46,392 million (45,519).

Changes in carrying amount of properties
Changes Group total,
SEK m
Carrying amount 1 January 2020 45,519
Acquisitions 140
Investments 585
Properties sold 0
Change in value 87
Currency translations 61
Carrying amount 30 June 2020 46,392

Investments and current projects

Investments in the property portfolio totalled SEK 585 million (807).

Approved investments in ongoing projects amount to SEK 1,824 million, of which 910 million had been invested at the end of period.

81%

18%

Liquid assets

The Groups liquid assets totalled SEK 681 million (567) including unutilized overdraft facilities.

At the end of the period unutilized credit facilities amounted to SEK 2,536 million (3,106).

Given the ongoing pandemic, tenants have been granted rent deferrals in the amount of SEK 30 million, of which SEK 22 million relate to the second quarter and the remaining SEK 8 million to the second half of 2020.

Of the rent in the Swedish operations that fell due for payment (excluding granted deferrals) on the last day of June, 81 percent has been paid as of the due date, which can be compared with an average of 72 percent over the last five quarters. Generally speaking, rents for the third quarter in the Danish operations fall due for payment starting 7 July.

Investments in progress >SEK 50 million, 30 June 2020
Property Category
of use
Municipality Completion
date
Lettable
area, m2
Occupancy
rate, %
Estimated
investment,
SEK m
Expended
30-06-2020,
SEK m
Forskaren 1 Office/Retail Malmö Q3 2020 4,000 70 97 94
Stenåldern 7 Logistics/Production Malmö Q4 2020 4,300 100 78 69
Ursula 1 Office/Retail Helsingborg Q4 2020 13,000 50 405 262
Terminalen 1 Office/Retail Helsingborg Q4 2020 8,800 40 257 167
Musköten 20 Office/Retail Helsingborg Q4 2020 4,400 100 97 62
Sunnanå 12:54 a Logistics/Production Malmö Q1 2021 3,600 100 96 16
Sunnanå 12:54 b Logistics/Production Malmö Q1 2021 2,300 100 58 4
Kranen 2 Office/Retail Malmö Q4 2021 3,700 100 137 7
Raffinaderiet 3 Office/Retail Lund Q2 2022 5,800 0 114 2
Summa 49,900 1,339 683
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 354,190 47,145 257,365 32,556 17,781
1
709,037 32
Helsingborg 202,873 61,180 286,752 40,112 13,046
2
603,963 28
Lund 203,667 14,656 36,035 4,429 9,224
3
268,011 12
Copenhagen 439,158 7,073 84,273 11,544 78,605
4
620,653 28
Total 1,199,888 130,054 664,425 88,641 118,656 2,201,664 100
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
properties
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 52 449 16,560 1,024 2,282 93 953 721 76 754 4.6
Logistics/Production 47 245 2,522 229 932 95 217 165 76 177 7.0
Projects & Land 21 15 868 2 143 - 2 1 - 1 -
Total Malmö 120 709 19,950 1,255 1,770 93 1,172 887 76 932 4.7
Helsingborg
Office/Retail 31 231 6,348 459 1,985 94 430 328 76 340 5.4
Logistics/Production 62 373 3,224 331 887 91 302 223 74 239 7.4
Projects & Land 12 - 649 - - - - -2 - -1 -
Total Helsingborg 105 604 10,221 790 1,308 93 732 549 75 578 5.7
Lund
Office/Retail 26 245 7,568 584 2,381 88 513 349 68 394 5.2
Logistics/Production 4 23 212 18 805 99 18 14 76 15 7.0
Projects & Land 3 - 141 - - - - - - - -
Total Lund 33 268 7,921 602 2,247 88 531 362 68 409 5.2
Copenhagen
Office/Retail 47 567 7,680 656 1,157 91 596 400 67 417 5.4
Logistics/Production 8 54 598 48 897 94 45 33 74 34 5.7
Projects & Land 1 - 21 - - - - - - - -
Total Copenhagen 56 621 8,299 704 1,134 91 641 433 68 451 5.4
Total Wihlborgs 314 2,202 46,392 3,351 1,522 92 3,077 2,232 73 2,370 5.1
Total excluding
projects and land
277 2,187 44,712 3,349 1,532 92 3,074 2,233 73 2,370 5.3

In June, Wihlborgs signed an agreement for the sale of the Torrdockan 7 property in the Dockan area of Malmö, with planning permission for around 170 apartments and 700 m² of commercial space. The property (the open area in the middle of the photo) was previously planned for hotel development, but a new detailed development plan that enables the construction of housing has now entered force. The buyer is the housing developer JM and ownership will be transferred on 1 September 2020.

Property transactions

Wihlborgs did not complete any property transactions during the second quarter.

Property transactions January–June 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 19,636 140 6,6
Total acquisitions 2020 19,636 140 6.6
Sales - - - - - - -
Total sales 2020 - - -

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

Liabilities and equity

As of 30 June 2020 equity totalled SEK 17,907 million (17,887) after dividend payment of SEK 691 million in the second quarter. The equity/assets ratio stood at 37.6 percent (38.4).

Interest-bearing liabilities

The group's interest-bearing liabilities as of 30 June amounted to SEK 24,350 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 24.4 billion, the loan-to-value ratio is 52.5 percent (51.9) as a percentage of property values.

The loans' average fixed interest period including effects of derivatives on 30 June 2020 amounted to 3.3 years (3.5). The average loan maturity, including commited credit facilities, amounted to 5.8 years (5.7).

Structure of interest and loan maturities as of 30 June 2020
Interest maturity Loan maturity
Matures,
year
Loan
amount,
SEK m
Av. interest
rate, %
Credit ag.,
SEK m
Utilised,
SEK m
2020 10,019 1.19 1,336 1,336
2021 2,199 1.01 9,889 8,633
2022 1,630 1.15 7,582 6,302
2023 2,430 1.38 150 150
2024 1,288 1.55 0 0
>2024 6,784 1.61 7,929 7,929
Total 24,350 1.33* 26,886 24,350

*) 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 June 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 1,288 0.56
>2024 5,044 0.64
Totalt 13,337 0.39

The deficit value in Wihlborgs' interest rate derivative portfolio amounted to SEK 193 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 office highest up on Helsingborg C (Terminalen 1) has a view over Helsingborg's new district of Oceanhamnen, with Wihlborgs' office project Prisma (Ursula 1) as the area's iconic building. Prisma, with the tech hub Hetch at its core, will be ready for occupancy by the end of 2020.

Miscellaneous

Employees

At the end of the period, the number of FTEs at Wihlborgs was 228 (221), of which 102 (97) were in property service.

Of the total number of FTEs, 76 were in Malmö, 31 in Helsingborg, 28 in Lund and 93 in Copenhagen. The average age of employees is 43 years and women make up 40 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 (736), 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. Information about holdings at 30 June 2020 was not available when this report was being prepared.

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 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. Many signs point toward an economic downturn. 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 long-term 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.

In April, the Great Place to Work organisation presented its list of Sweden's Best Workplaces. Wihlborgs was on the list for the third consecutive year, capturing 13th place in the medium-sized company category – an improvement of 11 places. Efforts to develop the corporate culture represent a strategic initiative to generate commitment and pride among employees and thereby create favourable results in the company.

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 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 July, Wihlborgs took possession of the Bläckhornet 1 property, which includes land in Hyllie acquired from the City of Malmö.

Malmö 6 July 2020 Wihlborgs Fastigheter AB (publ)

Anders Jarl Per-Ingemar Persson Tina Andersson
Chairman Deputy Chairman Board member
Sara Karlsson Jan Litborn Helen Olausson
Board member Board member Board member
Johan Qviberg
Board member
Ulrika Hallengren
CEO

This interim report has not been reviewed by the company's auditors. The Board of Directors and the CEO offer assurance that the interim report provides a fair summary of the parent company's and the Group's business activities, status and profits, and describes the significant risks and uncertainty factors faced by the parent company and the companies that are part of the Group

Consolidated income statement summary
SEK m 2020 2019 2020 2019 2019/2020 2019
April–June April–June Jan–June Jan–June July–June Jan–Dec
3 months 3 months 6 months 6 months 12 months 12 months
Rental income 767 757 1,548 1,475 3,056 2,983
Operating costs -96 -96 -220 -220 -427 -427
Repairs and maintenance -21 -19 -43 -40 -97 -94
Property tax -52 -50 -101 -94 -206 -199
Property administration -28 -29 -59 -58 -124 -123
Total propery costs -197 -194 -423 -412 -854 -843
Operating surplus 570 563 1,125 1,063 2,202 2,140
Central administration -18 -18 -38 -35 -75 -72
Interest income 4 5 7 9 12 14
Interest expense -82 -81 -161 -161 -336 -336
Leasehold rent -2 -2 -3 -3 -5 -5
Share in results of joint ventures 2 0 4 0 38 34
Income from property management 474 467 934 873 1,836 1,775
Change in value of properties 28 204 87 277 1,289 1,479
Change in value of derivatives -24 -135 -116 -216 113 13
Pre-tax profit 478 536 905 934 3,238 3,267
Current tax -11 -20 -21 -29 -46 -54
Deferred tax -103 100 -176 22 -488 -290
Profit for the period1 364 616 708 927 2,704 2,923
OTHER TOTAL PROFIT/LOSS2
Items that will be reclassified to profit or loss for the year:
Translation differences on recalculation of foreign operations -176 57 23 103 -39 41
Hedging of currency risk in foreign operations 150 -53 -24 -92 32 -36
Tax attributable to items that will be reclassified to profit or
loss for the year -25 8 4 13 -4 5
Other comprehensive income for the period -51 12 3 24 -11 10
Total comprehensive income for the period1 313 628 711 951 2,693 2,933
Earnings per share2 2.37 4.01 4.61 6.03 17.59 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 30-06-2020 30-06-2019 31-12-2019
ASSETS
Investment properties 46,392 44,455 45,519
Right-of-use assets 168 146 169
Other fixed assets 390 348 389
Current receivables 249 208 201
Liquid assets 417 173 280
Total assets 47,616 45,330 46,558
EQUITY AND LIABILITIES
Equity 17,907 15,905 17,887
Deferred tax liability 3,756 3,266 3,582
Borrowings 24,350 24,667 23,628
Lease liability 167 156 174
Derivatives 193 242 81
Other long-term liabilities 71 69 69
Current liabilities 1,172 1,025 1,137
Total equity & liabilities 47,616 45,330 46,558
Consolidated statement of changes in equity
SEK m Jan-June 2020 Jan-June 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 708 927 2,923
Other comprehensive income 3 24 10
Closing amount 17,907 15,905 17,887
Equity attributable to minority shares with non-controlling interests - - -
Total equity at end of period 17,907 15,905 17,887
Jan-June 2019 Jan-Dec 2019
570 563 1,125 1,063 2,140
-18 -18 -38 -35 -72
-11 3 -5 5 12
2 2 2 6 7
-87 -84 -171 -169 -341
-3 0 -5 -2 -25
25 -9 -22 -160 -37
478 457 886 708 1,684
0 -1,255 -140 -2,665 -2,881
-248 -401 -585 -807 -1,659
0 1,400 0 1,710 2,764
7 -3 7 13 -8
-241 -259 -718 -1,749 -1,784
-691 -576 -691 -576 -576
481 77 664 1,609 774
-1 0 -4 -2 -1
-211 -499 -31 1,031 197
26 -301 137 -10 97
391 474 280 183 183
417 173 417 173 280
April-June 2020 April-June 2019 Jan-June 2020

Historical summary of last eight quarters

SEK m Q2 2020 Q1 2020 Q4 2019 Q3 2019 Q2 2019 Q1 2019 Q4 2018 Q3 2018
Rental income 767 781 765 743 757 718 687 667
Operating costs -96 -124 -120 -87 -96 -124 -105 -74
Repairs and maintenance -21 -22 -35 -19 -19 -21 -29 -19
Property tax -52 -49 -51 -54 -50 -44 -39 -39
Leasehold rent - - - - - - -1 -2
Property administration -28 -31 -34 -31 -29 -29 -34 -28
Operating surplus 570 555 525 552 563 500 479 505
Income from property management 474 460 456 446 467 406 355 372
Profit for the period 364 344 1,546 450 616 311 934 546
Surplus ratio, % 74.3 71.1 68.6 74.3 74.4 69.6 69.7 75.7
Investment yield, % 4.9 4.8 4.6 4.9 5.1 4.6 4.7 5.0
Equity/assets ratio, % 37.6 38.3 38.4 35.3 35.1 35.2 36.3 35.7
Return on equity, % 8.0 7.6 36.1 11.2 15.5 7.9 24.8 15.2
Earnings per share, SEK 2.37 2.24 10.06 2.93 4.01 2.02 6.08 3.55
Income property management per share, SEK 3.08 2.99 2.97 2.90 3.04 2.64 2.31 2.42
Cash flow fr operating activities per share, SEK 3.11 2.65 3.19 3.16 2.97 1.63 3.23 2.35
EPRA net asset value per share, SEK 142.19 143.77 140.20 130.23 126.29 125.75 122.64 120.58
Share price as % of EPRA NAV 107.25 96.2 123.0 122.9 106.6 100.8 83.5 88.7
Carrying amount of properties 46,392 46,559 45,519 45,306 44,455 43,839 42,146 40,260
Equity 17,907 18,285 17,887 16,362 15,905 15,853 15,530 14,600
Total assets 47,616 47,795 46,558 46,318 45,330 45,039 42,742 40,883

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

Consolidated segment reporting Jan–June
Property management Malmö
Helsingborg
Lund Copenhagen Totalt
SEK m 2020 2019 2020 2019 2020 2019 2020 2019 2020 2019
Rental income 593 552 366 335 270 273 318 315 1,548 1,475
Property costs -142 -142 -93 -80 -81 -79 -106 -111 -423 -412
Operating surplus 451 410 273 255 189 194 212 204 1,125 1,063

In the Group's internal reporting, activities are divided into the above segments, which are the same as described in the latest annual report. The total operating surplus shown above corresponds with the operating surplus recorded in the income statement.

The difference between the operating surplus of SEK 1,125 million (1,063) and the pre-tax profit of SEK 905 million (934) consists of central administration SEK -38 million (-35), financial net SEK -157 million (-155), share in results SEK 4 million (0) and changes in value of properties and derivatives SEK -29 million (61).

Parent company's income statement summary
SEK m Jan-June 2020 Jan-June 2019 Jan–Dec 2019
Income 105 85 192
Expenses -100 -91 -195
Operating profits 5 -6 -3
Financial income 1,143 1,453 1,827
Financial expenses -274 -453 -385
Pre-tax profit 874 994 1,439
Appropriations - - 548
Tax -44 63 -78
Profit for the period 830 1,057 1,909
Parent company's balance sheet summary
SEK m 30-06-2020 30-06-2019 31-12-2019
Participations in Group companies 9,592 10,241 9,591
Receivables fr Group companies 14,747 14,338 13,399
Other assets 474 669 518
Cash and bank balances 257 258 116
Total assets 25,070 25,506 23,624
Equity 6,079 5,089 5,941
Liabilities to credit institutions 16,530 17,690 15,516
Derivatives 193 242 81
Liabilities to Group companies 2,183 2,320 1,997
Other liabilities 85 165 89
Total equity and liabilities 25,070 25,506 23,624
Key figures for the group
SEK m Jan-June Jan-June July-June Jan-Dec
2020 2019 2019/2020 2019
Financial
Return on equity, % 7.9 11.8 16.0 17.5
Return on total capital, % 5.6 6.6 8.3 9.0
Equity/assets ratio, % 37.6 35.1 37.6 38.4
Interest coverage ratio, multiple 6.7 6.3 6.4 6.2
Leverage properties, % 52.5 55.5 52.5 51.9
Debt/equity ratio, multiple 1.4 1.6 1.4 1.3
Share-related
Earnings per share, SEK 4.61 6.03 17.59 19.02
Earnings per share before tax, SEK 5.89 6.08 21.07 21.25
EPRA EPS, SEK 5.52 5.27 10.78 10.53
Cashflow from operations per share, SEK 5.76 4.61 12.11 10.96
Equity per share I, SEK 116.50 103.47 116.50 116.37
Equity per share II, SEK 140.93 124.72 140.93 139.67
EPRA NAV (net asset value) per share, SEK 142.19 126.29 142.19 140.20
Market value per share, SEK 152.50 134.60 152.50 172.50
Proposed dividend per share, SEK - - - 4.50
Dividend yield, %1 - - - 2.6
Total return from share, %1 - - - 72.1
P/E-ratio I, multiple 16.5 11.2 8.7 9.1
P/E-ratio II, multiple 13.8 12.8 14.1 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 314 313 314 312
Carrying amount of properties, SEK m 46,392 44,455 46,392 45,519
Estimated investment yield, % – all properties 4.8 4.8 4.8 4.9
Estimated direct return, % – excl project properties 5.0 5.1 5.0 5.0
Lettable area, m2 2,201,664 2,174,936 2,201,664 2,181,359
Rental income, SEK per m2 1,522 1,491 1,522 1,508
Operating surplus, SEK per m2 1,014 991 1,014 1,015
Financial occupancy rate, % – all properties 92 92 92 93
Financial occupancy rate, % – excl project properties 92 93 92 93
Estimated surplus ratio, % 73 72 73 72
Employees
Number of employees at period end 228 208 228 221

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

Talk to a Data Expert

Have a question? We'll get back to you promptly.