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Wihlborgs Fastigheter

Quarterly Report Feb 11, 2020

2995_10-k_2020-02-11_20006822-d1ff-4a7a-8768-3e08ffb14a93.pdf

Quarterly Report

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January–December Wihlborgs' Year-end report 2019

JANUARY–DECEMBER 2019

Rental income increased by 11 percent to SEK 2,983 million (2,684)

Operating surplus increased by 10 percent to SEK 2,140 million (1,941)

Income from property management increased by 26 percent to SEK 1,775 million (1,406)

Result for the period amounts to SEK 2,923 million (2,403), corresponding to earnings per share of SEK 19.02 (15.63)

The Board of Directors proposes a dividend of SEK 4.50 (3.75) per share

January–December 2019

Group key figures, SEK m 2019 2018 2019 2018
Oct–Dec Oct–Dec Jan–Dec Jan–Dec
Rental income 765 687 2,983 2,684
Operating surplus 525 479 2,140 1,941
Income property management 456 355 1,775 1,406
Changes in value of properties 1,023 854 1,479 1,312
Changes in value of derivatives 285 -90 13 37
Result for the period 1,546 934 2,923 2,403
Earnings per share, SEK 10.06 6.08 19.02 15.63
Surplus ratio, % 69 70 72 72
Equity/assets ratio, % 38.4 36.3 38.4 36.3
Occupancy rate, %* 93 94 93 94
EPRA NAV per share, SEK 140.20 122.64 140.20 122.64

*) Excluding Projects & Land.

Tyréns has been a tenant at Wihlborgs in Dockan since 2001 and is a growing company. An extension of 2,200 m² was completed in 2018, and in 2019 a renovation of Tyréns' existing premises — spanning 4,000 m² — was carried out.

Contents

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

Forthcoming reports

Annual report 2019 April 2020
Interim report Jan–Mar 28 April 2020
Interim report Jan–Jun 6 July 2020
Interim report Jan–Sep 23 Oct 2020

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

This interim report is information of such a kind that Wihlborgs Fastig heter 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 11 February 2020 at 07:30 CET.

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 45,5 billion. The annual rental value of the properties is SEK 3,3 billion. Wihlborgs shares are quoted on the Large Cap List of NASDAQ Stockholm.

CEO's comments

Wihlborgs has always endeavoured to actively own and manage its properties. 2019 was no exception in this regard. We have never previously conducted so large purchases and sales of properties as we completed over the past year. We have never previously invested so much in projects and we have never signed so many leases or achieved such a high level of net lettings. We are proud of all of the above.

In the first six months of 2019, we completed a couple of major acquisitions. In Lund, we acquired the Nya Vattentornet 2 and 4 properties and in Helsingborg, we purchased the Hermes 10 and 16 properties. Moreover, we also sold a number of fully let properties during the year, that have limited development potential moving forward. The properties Landsdomaren 6 in Lund and Gängtappen 1 in Malmö are two clear examples of such properties. We have also divested properties in Munkeengen and Glentevej in the Copenhagen area, which either comprised housing or were suited to housing development. This was to remain focused on commercial properties where we can create value for tenants and owners through active management.

Investments in new and existing properties amounted to SEK 1.7 billion over the year. We completed two major projects in Hyllie, Malmö, during the year, where we completed Gimle 1 with the Swedish

Customs as the largest tenant and Bure 2 where the entire property has been let to Ingka Services (Ikea). At Polisen 5 in Helsingborg, the new construction and redevelopment of Helsingborg District Court was completed in 2019. The Prisma project at Ursula 1 in Helsingborg is the largest of our ongoing new builds and 40 percent has now been let. The ambition for 2020 is to start new projects in Malmö and Lund.

Positive fourth quarter net lettings amounted to SEK 20 million, resulting in a positive full-year figure of SEK 95 million. We noted that net lettings in 2019 were stronger than previous years in Copenhagen, where we let 7,000 m2 at the Slotsmarken 13–15 property to Hørsholm Municipality during the fourth quarter.

All together, our fourth quarter rental income rose 11 percent, the operating surplus increased 10 percent and income from property management rose a full 28 percent.

In combination with our properties' substantial value increases, up SEK 1,023 million in the fourth quarter, our healthy cash flow creates a strong balance sheet. At the end of the year, our equity/assets ratio amounted to 38.4 percent and the loan-to-value ratio is down to 51.9 percent.

On the back of the strong earnings growth and a strengthened balance sheet, the Board proposes also raising the dividend to shareholders. The proposal is to distribute SEK 4.50 per share, up 20 percent year-on-year.

We are proud to be reaping the rewards of our efforts. However, work remains to be done and we have scope for much more. One area that has been important for us for many years, and where we want to change up a gear, is sustainable business. We are

"We have never previously invested so much in projects and we have never signed so many leases or achieved such a high level of net lettings."

currently creating a clearer organisation with responsibility for coordinating and driving efforts to make all the components of our business long-term sustainable. Naturally, this encompasses environmental efforts, but also includes sustainable procurement, a sustainable organisation and our various societal commitments. In the long term, sustainability is a question of survival and this applies to society in general as well as our tenants and ourselves.

After an extremely active year, I would like to extend my heartfelt thanks to Wihlborgs' employees who daily drive our business forward with their considerable commitment. This fantastic mix of competence, wisdom and innovation makes it a pleasure to come to work each day. I would also like to thank our tenants for entrusting us with delivering good workplaces for them and their employees. Together, we both can and will continue to develop Wihlborgs and the Öresund region.

Ulrika Hallengren, CEO

Market comments

The global economic slowdown appears to be relatively mild and the risk of a deeper recession avoided according to Nordea's Economic Outlook for January 2020. Global concerns have receded and the risk of a recession in the US has eased. The economic consequences from the spread of the coronavirus are difficult to project as yet. The outlook is brighter for the euro area following Germany's narrow avoidance of a recession last year.

While Sweden finds itself in an economic downturn, the low point seems to have passed and households will take over and drive growth as domestic demand increases. GDP Growth in 2019 is expected to be 1.1 percent, and to then decline to 0.8 percent in 2020 before accelerating to 1.8 percent in 2021.

The Danish economy grew 2 percent last year, but in pace with the global economic slowdown, growth is slowing following a long upswing. Nordea's forecast for GDP growth in 2020 and 2021 is 1.5 percent. Over the last few years with growing employment and wages as well as low interest rates, Danish households have had a high level of savings. They are therefore well-equipped for a slowdown in the Danish economy. Danish companies have also built substantial reserves.

Property market

2019 became the strongest transaction year to date in the Swedish property market. According to Newsec, the total transaction volume was slightly more than SEK 218 billion, up SEK 17 billion on the previous record year from 2016. Volatile stock markets coupled with the difficulty of achieving adequate returns on capital has resulted in increased demand, since generally, properties can still generate healthy returns. A record number of billion-size transactions were recorded, 42 in total, as well as a number of major portfolio and structural transactions.

International interest continued to rise and in 2019, the international investors accounted for 30 percent of the market. The Swedish property market is one of the world's most liquid and, in Sweden, property transactions are perceived as relatively simple. New international participants were buyers during the year and considerable demand was noted in the logistics, warehouse and light industry segments.

Political stability, economic growth and the mortgagecredit system in Denmark all contribute to the perceived stability of the Danish property market. Here again, international interest in investment has strengthened and international investors accounted for about half of the transaction volume. Demand for properties outstrips supply which, compared with 2018, resulted in transaction volumes declining 26 percent in 2019 to DKK 55.1 billion. The property transaction market in Denmark is largely concentrated to the Copenhagen area and housing remains the hottest segment.

Comparative figures for income statement items relate to values for the corresponding period 2018 and balance sheet items as of 31-12-2018.

Income, expenses and profits, Jan–Dec 2019

Rental income

Rental income amounted to SEK 2,983 million (2,684), of which service income was SEK 300 million (250). Property acquisitions and divestments have contributed with net SEK 129 million to rental income growth. Remaining increase 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 17 million.

The total growth in rental income was 11 percent compared with the corresponding period 2018.

At the end of the period the occupancy rate for investment properties, excluding Projects & Land, is 93 percent which is one percentage point lower compared with year-end 2018.

During the period new leases were signed to a value of SEK 297 million (249) on an annualized basis. Lease terminations totalled SEK 202 million (164). This represents a net letting of SEK 95 million (85).

Terms of Wihlborgs' rental contracts per 31 December 201 Mkr Löptider för Wihlborgs hyreskontrakt per 31 december 2019 9

Cancellable rental value, SEK m

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

In the fourth quarter, Wihlborgs signed a lease with Hørsholm Municipality for 7,000 m² at Slotsmarken 13–15 in Hørsholm, Denmark. Hørsholm City Hall will move into the property in February, 2020.

Property expenses

Total property expenses amounted to SEK 843 million (743). The increase is mainly due to property acquisitions and completed projects. Moreover, the property tax has increased following the new tax assessment decisions from the Swedish Tax Agency.

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 2,140 million (1,941) representing a surplus ratio of 72 percent (72). Of the increase, SEK 76 million was attributable to property acquisitions and divestments.

Central administration

The costs for central administration were SEK 72 million (65).

Financial income and expense

Net interest totalled SEK −322 million (−471), of which interest income accounted for SEK 14 million (11).

The interest expense for the period, incl. realized effects from interest rate derivatives, was SEK 336 million (482). The decrease in interest cost has been affected by the restructuring of the interest rate derivatives portfolio which was effected in the fourth quarter 2018. Interest expense relating to interest rate derivatives amounted to SEK 60 million (272). during the period. At the end of the period, the average interest rate, including the cost of credit agreements, was 1.28 percent, compared with 1.40 percent at the previous year-end.

From 1 January 2019, leasehold rent is recognised as a financial expense, which differs from the previous principle whereby this was recognised as a property expense. Leasehold rent amounted to SEK 5 million (5).

Profit participation in joint ventures amounted to SEK 34 million (1). The part-owned company Fastighets AB ML4 is now recognised as an associated company instead of as a financial holding and the share of its profits amounted to SEK 34 million for 2019.

Income from property management

Income from property management amounted to SEK 1,775 million (1,406).

Pre-tax profit

The pre-tax profit, i.e. after value changes on properties and derivatives, was SEK 3 267 million (2 755). During the period value changes on properties amounted to SEK 1,479 million (1,312). Value changes on derivatives amounted to SEK +13 million (+37) of which SEK –55 million are attributable to interest rate derivates and SEK 68 million to other financial items.

Profit after taxes

The profit after taxes was SEK 2,923 million (2,403). Total tax amounted to SEK 344 million (352), of which current tax SEK 54 million and deferred tax SEK 290 million. Deferred tax has been affected positively by SEK 520 million due to the sale of properties as a company.

Wihlborgs is building the Prisma office building (Ursula 1) in Oceanhamnen in Helsingborg. The facade was completed at the end of December, and tech hub HETCH, Assistansbolaget Försäkring Sverige, EY and KPMG are just some of the tenants that will be moving in at the end of 2020.

Assets

Property portfolio as of 31 December 2019

The summaries below are based on Wihlborgs' property portfolio as of 31 December 2019. Rental income relates to contracted rental income on an annual basis as of 1 January 2020.

The operating surplus is based on the properties' earning capacity on an annual basis based on rental income for January 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 31 December 2019 consisted 312 properties (310) with a lettable area of 2,181,000 m2 (2,106,000).

10 of the properties (10) are leasehold rights. The properties' carrying amount was SEK 45 519 million (42 146), which corresponds to the estimated market value. The total rental value was SEK 3,290 million (2,997) and the contracted rental income on annual basis SEK 3,059 million (2,796). The like-for-like increase in contracted rental income was

3,2 percent compared to 12 months previously.

The economic occupancy rate for Office/Retail properties was 93 percent (95) and for Logistics/Production properties 93 percent (90). 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 2,357 million (2,168) which with a carrying amount of SEK 44,115 million (40,039) corresponds to a yield of 5.3 percent (5.4). Broken down by property category, this is 5.1 percent (5.2) for Office/Retail and 7.0 percent (6,7) for Logistics/ Production.

The office building Sockerbiten (Raffinaderiet 5), located right next to Lund Central Station, was completed in the fourth quarter of 2019. The municipal parking company, LKP, which is leasing 470 m² for their head office and reception, is among the tenants.

Changes in values of properties

Malmöbryggan Fastighetsekonomi AB has performed a valuation of all Wihlborgs' properties in Sweden. In Denmark the valuation has been performed by Newsec Advisory A/S. The valuation of the properties as of 31 December 2019 resulted in a value increase at 1 479 million (1,312). Almost half of the increase in value was generated by project development. Moreover, increased net operating income and lower yield requirements contributed equally to the increase in value.

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 106 in the Company's 2018 Annual Report.

As of 31 December 2019 the carrying amount for the properties was SEK 45,519 million (42,146).

Changes in carrying amount of properties
Changes Group total,
SEK m
Carrying amount 1 January 2019 42,146
Acquisitions 2,881
Investments 1,659
Properties sold -2,764
Change in value 1,479
Currency translations 118
Carrying amount 31 December 2019 45,519

18 %

81 %

Investments and current projects

Investments in the property portfolio totalled SEK 1,659 million (1,239).

Approved investments in ongoing projects amount to SEK 1,585 million, of which SEK 640 million had been invested at end of period.

Liquid assets

The Groups liquid assets totalled SEK 567 million (371) including unutilized overdraft facilities.

At the end of the period unutilized credit facilities amounted to SEK 3,106 million (940).

Investments in progress >SEK 50 million, 31 December 2019 Property Category of use Municipality Completion date Lettable area, m2 Occupancy rate, % Estimated investment, SEK m Expended 311219, SEK m Forskaren 1 Office/Retail Malmö Q3 2020 4,000 70 97 76 Stenåldern 7 Logistics/Production Malmö Q4 2020 4,300 100 78 48 Ursula 1 Office/Retail Helsingborg Q4 2020 13,000 40 405 208 Terminalen 1 Office/Retail Helsingborg Q4 2020 8,800 30 257 96 Musköten 20 Office/Retail Helsingborg Q4 2020 4,400 100 97 29 Sunnanå 12:54 Logistics/Production Malmö Q1 2021 3,600 100 96 1 Total 38,100 1,030 458

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 347,291 47,253 265,846 32,556 17,781 710,727 33
Helsingborg 203,181 61,180 286,441 40,112 13,256 604,170 28
Lund 203,652 17,628 33,068 4,429 9,224 268,001 12
Copenhagen 418,709 7,402 84,006 10,039 78,305 598,461 27
Total 1,172,833 133,463 669,361 87,136 118,566 2,181,359 100
Share, % 54 6 31 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/ Number of Area, m2 Carrying Rental Rental Economic Rental Operating Surplus Operating Yield
property properties thousand amount, value, value, occupancy income, surplus incl. ratio, surplus excl. excl
category SEK m SEK m SEK/m2 rate, % SEK m property ad
min., SEK m
% property ad
min., SEK m
property
admin., %
Malmö
Office/Retail 51 450 16,500 1,017 2,259 95 963 737 76 767 4.6
Logistics/Production 47 245 2,487 226 920 95 215 162 75 174 7.0
Projects & Land 21 15 760 2 146 - 2 1 - 1 -
Total Malmö 119 711 19,747 1,245 1,751 95 1,180 899 76 942 4.8
Helsingborg
Office/Retail 31 231 6,320 456 1,972 94 429 326 76 338 5.4
Logistics/Production 62 373 3,225 330 886 91 300 219 73 235 7.3
Projects & Land 12 - 509 - - - - -1 - -1 -
Total Helsingborg 105 604 10,054 787 1,302 93 729 543 75 573 5.7
Lund
Office/Retail 26 245 7,514 577 2,350 92 530 373 70 416 5.5
Logistics/Production 4 23 197 18 804 99 18 14 80 15 7.7
Projects & Land 3 - 115 - - - - - - - -
Total Lund 33 268 7,826 595 2,219 92 548 387 71 432 5.5
Köpenhamn
Office/Retail 46 545 7,290 617 1,132 91 560 352 63 378 5.2
Logistics/Production 8 54 581 47 872 90 42 32 75 33 5.7
Projects & Land 1 - 21 - - - - - - - -
Total Copenhagen 55 598 7,892 664 1,109 91 602 384 64 411 5.2
Total Wihlborgs 312 2,181 45,519 3,290 1,508 93 3,059 2,214 72 2,358 5.2
Total excluding
projects and land
275 2,166 44,115 3,288 1,518 93 3,057 2,214 72 2,357 5.3

In December, Wihlborgs transferred possession of Gängtappen 1 in Dockan, Malmö, which was then sold to Länsförsäkringar Skåne's property company, Länshem Skåne.

Property transactions

In the fourth quarter, Wihlborgs completed the previously announced sale of the Gängtappen 1 property in Malmö. The property comprises some 14,400 m² of offices. In Copenhagen, the Engvej 139 property, which encompasses a school of around 2,700 m2 , has been sold as has part of the Munkeengen 4–20 property, which contains some 7,000 m2 of housing.

Property transactions January–December 2019
Quarter Property Municipality Management area Category Area,
m2
Price,
SEK m
Operating
surplus 2019,
SEK m1
Acquisitions
1 Nya Vattentornet 2 Lund Lund Ideon Office/Retail 24,000
1 Nya Vattentornet 4 Lund Lund Ideon Office/Retail 25,000
1 Ursula 1 Helsingborg Central Helsingborg Projects & Land -
1 Pulpeten 5 Malmö Malmö City Centre South Projects & Land -
2 Hermes 10 Helsingborg Central Helsingborg Office/Retail 51,000
2 Hermes 16 Helsingborg Central Helsingborg Office/Retail -
3 Hörkaer 12 Copenhagen East Copenhagen Office/Retail 17,000
3 Brydehusvej 30 Copenhagen West Copenhagen Office/Retail
Total acquisitions 2019 117,000 2,881 111
Sales
1 Glentevej 61–65 Copenhagen East Copenhagen Projects & Land 9,935
1 Glentevej 67–69 Copenhagen East Copenhagen Office/Retail 8,490
2 Landsdomaren 6 Lund Central Lund/Gastelyckan Office/Retail 27,500
4 Munkeengen 4-20 (del av) Copenhagen North Copenhagen Office/Retail 7,040
4 Gängtappen 1 Malmö Malmö Dockan Office/Retail 14,400
4 Engvej 139 Copenhagen East Copenhagen Office/Retail 2,660
Total sales 2019 70,025 2,764 56

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

Liabilities and equity

As of 31 December 2019 equity totalled SEK 17,887 million (15,530) and the equity/assets ratio stood at 38.4 percent (36.3).

Interest-bearing liabilities

The group's interest-bearing liabilities as of 31 December amounted to SEK 23,628 million (22,814) with an average interest rate including costs for credit agreements of 1.28 percent (1.40).

With consideration to the company's net debt of SEK 23,6 billion, as a percentage of property values, the loan-tovalue ratio is 51.9 percent (54.1).

The loans' average fixed interest period including effects of derivatives on 31 December 2019 amounted to 3.5 years (3.5). The average loan maturity, including commited credit facilities, amounted to 5.7 years (6.0).

Structure of interest and loan maturities as of 31 December 2019
Interest maturity Loan maturity
Matures,
year
Loan
amount,
SEK m
Av. interest
rate, %
Credit ag.,
SEK m
Utilised,
SEK m
2020 10,616 1.05 4,262 4,262
2021 2,130 1.02 8,520 7,015
2022 1,630 1.13 7,023 5,422
2023 2,130 1.38 431 431
2024 1,288 1.53 - -
<2024 5,834 1.67 6,498 6,498
Totalt 23,628 1.26* 26,734 23,628

* 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 December 2019
Interest rate swaps
Maturity Amount, SEK m Interest, %
2020 1,630 -0.04
2021 2,130 0.05
2022 1,630 0.16
2023 2,130 0.41
2024 1,288 0.56
<2024 4,044 0.76
Totalt 12,852 0.39

The deficit value in Wihlborgs' interest rate derivative portfolio amounted to SEK 81 million (26) by the end of the period.

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

For information on the valuation approach for interest rate derivatives, see page 99 of the 2018 Annual Report.

Wihlborgs' "Kontaktyta" is Wihlborgs's own platform for collaboration and knowledge exchange. The latest theme was "The digital workplace and the human brain". Discussing the topic on the panel were Anna Werntoft, IBM; Sandy Errestad, Mapillary and Calle Rosengren of Lund University under the lead of Wihlborgs' Business Developer Hans Andersson and Director of HR and CSR Anna Nambord.

Miscellaneous

Employees

At the end of the period, the number of FTEs at Wihlborgs was 221 (187), of which 97 were in property service.

Of the total number of FTEs, 73 were in Malmö, 31 in Helsingborg, 26 i Lund and 91 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 972 million (830), 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 2018 Annual Report. Fastighets AB ML4 was reclassified from Other long-term securities holdings to Participations in joint ventures during the fourth quarter. The earnings impact of the reclassification amounted to SEK 34 million.

Largest shareholers

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 40 percent. The number of shareholders is approximately 27,000.

Largest shareholders in Wihlborgs 31 December 2019
Number of
shares,
Proportion of
equity and
thousands votes, %
Erik Paulsson with family,
privately and via company
15,766 10.3
SEB Investment Management 11,306 7.4
Länsförsäkringar funds 7,479 4.9
Bank of Norway 4,072 2.6
Qviberg family 3,977 2.6
ODIN funds 1,843 1.2
Swedbank Robur funds 1,821 1.2
Handelsbanken funds 1,784 1.2
The Fourth Swedish National
Pension Fund
1,753 1.1
Tibia Konsult AB 1,625 1.1
Other shareholders reg. in 47,286 30.7
Sweden
Other shareholders reg. abroad 55,001 35.7
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 valuations and taxes. There are also risks relating to liquidity and funding.

There is a comprehensive description of the risks facing the Group on pages 79–84 and 100–101 in the Company's 2018 Annual Report.

New corporate sector tax rules

The new corporate sector tax rules entered force on 1 January 2019, which means that limits to tax relief for interest expenses, among other rules, began to apply. The rules also include a tax reduction in two stages: 21.4 percent in 2019–2020 and 20.6 percent as of 2021.

For Wihlborgs, the new rules mean an increase in the tax assessment basis in parallel with a lower nominal tax rate. However, the new rules are not expected to result in any material increase in tax paid in the next few years due to the new rules.

Accounting principles

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, with exceptions for what is stated below regarding IFRS 16. In addition, 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.

As of 1 January 2019, IFRS 16 – Leases replaces IAS 17. Wihlborgs does not apply the standard retroactively, which means that the comparative figures for 2018 have not been restated. The standard means that essentially all leases will be recognised in the statement of financial position as right-of-use assets. The right-of-use and the liability are valued at the present value of future lease payments. As the lessor, the change is not expected to impact Wihlborgs' financial reporting. As a lessee, the most material items for Wihlborgs have been identified as the leasehold rents. In addition, we have leasing vehicles and from 1 December leases for office premises. As of 31 December 2019, rightof-use assets amounted to SEK 169 million, of which SEK 146 million pertained to leasehold rents.

The lease liability referrable to the leasehold rent is not

amortised, rather the value remains unchanged until the fee is renegotiated. Costs for leasehold rents are recognised as financial expenses, which differs from the previous principle whereby these were recognised as operating costs.

Rent for offices and leasing expenses for cars are recognised as depreciation and interest expenses. The changes do not impact income from property management.

Reporting is slightly affected in some key metrics, for example the equity/assets ratio.

Proposal to the AGM

The Board of Directors will propose that the Annual General Meeting approves the following resolutions::

  • a dividend of SEK 4.50 kronor (3.75) per share, making a total payment of SEK 692 million. The proposal represents an increase of 20 percent over the figure for the preceding year.
  • authorization to the Board, in the period until the next AGM, to acquire and transfer Wihlborgs shares corresponding to no more than 10 percent of the shares outstanding.
  • authorization to the Board, in the period until the next AGM, to approve a new share issue corresponding to a maximum of 10 percent of the shares outstanding.

The AGM will be held on 28 april 2020.

Events after the accounting period

No significant events have occurred after the accounting period.

Malmö 11 February 2020 Wihlborgs Fastigheter AB (publ)

Ulrika Hallengren, CEO

This Year-end report has not been reviewed by the company's auditors.

In 2019, Wihlborgs completed its first two projects in Hyllie, Malmö: Origo (Bure 2) and Dungen (Gimle 1). Wihlborgs is now planning its next project, the office building Kvartetten (Pulpeten 5). At Kvartetten, there is the potential to build 16,000 m2 of office space just a stone's throw from Hyllie railway station.

Consolidated income statement summary
SEK m 2019
Oct–Dec
3 months
2018
Oct–Dec
3 months
2019
Jan–Dec
12 months
2018
Jan–Dec
12 months
Rental income 765 687 2,983 2,684
Operating costs -120 -105 -427 -379
Repairs and maintenance -35 -29 -94 -88
Property tax -51 -39 -199 -155
Leasehold rent - -1 - -5
Property administration -34 -34 -123 -116
Total propery costs -240 -208 -843 -743
Operating surplus 525 479 2,140 1,941
Central administration -19 -18 -72 -65
Interest income 3 2 14 11
Interest expense -84 -109 -336 -482
Leasehold rent -1 - -5 -
Share in results of joint ventures 32 1 34 1
Income from property management 456 355 1,775 1,406
Change in value of properties 1,023 854 1,479 1,312
Change in value of derivatives 285 837 13 964
Change in value of terminated derivatives - -927 - -927
Pre-tax profit 1,764 1,119 3,267 2,755
Current tax - -9 -54 -39
Deferred tax -218 -176 -290 -313
Profit for the period1 1,546 934 2,923 2,403
OTHER TOTAL PROFIT/LOSS2
Translation differences and hedging for international activities, including
tax
-21 -4 10 15
Total comprehensive income for the period1 1,525 930 2,933 2,418
Earnings per share3 10.06 6.08 19.02 15.63
No. of shares at end of the period, thousands4 153,713 153,713 153,713 153,713
Average no. of shares, thousands4 153,713 153,713 153,713 153,713

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

2) Refers to records that will be transferred to the result for the period.

3) 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.

4) Recalculation for share split 2:1 in May 2018 has been made.

Consolidated balance sheet summary
SEK m 31-12-2019 31-12-2018
ASSETS
Investment properties 45,519 42,146
Right-of-use assets 169 -
Other fixed assets 389 351
Current receivables 201 62
Liquid assets 280 183
Total assets 46,558 42,742
EQUITY AND LIABILITIES
Equity 17,887 15,530
Deferred tax liability 3,582 3,295
Borrowings 23,628 22,814
Lease liability 174 -
Derivatives 81 26
Other long-term liabilities 69 67
Current liabilities 1,137 1,010
Total equity & liabilities 46,558 42,742
Consolidated statement of changes in equity
SEK m Jan–Dec 2019 Jan–Dec 2018
Total equity at beginning of period 15,530 13,592
Equity attributable to parent company's shareholders
Opening amount 15,530 13,592
Dividend paid -576 -480
Profit for the period 2,923 2,403
Other comprehensive income 10 15
Closing amount 17,887 15,530
Equity attributable to minority shares with non-controlling interests - -
Total equity at end of period 17,887 15,530
Consolidated cash flow statement summary
SEK m Oct–Dec Oct–Dec Full year Full year
2019 2018 2019 2018
Operating activities
Operating surplus 525 479 2,140 1,941
Central administration -19 -18 -72 -65
Depreciation 3 2 12 4
Net financial items paid -84 -122 -334 -489
Income tax paid -23 -12 -25 -14
Change in other working capital 89 169 -37 112
Cashflow from operating activities 491 498 1,684 1,489
Investment activities
Acquisitions of properties - -595 -2,881 -900
Investments in existing properties -475 -462 -1,659 -1,239
Sales of properties 1,054 - 2,764 195
Change in other non-current assets -12 -4 -8 -42
Cash flow from investment activities 567 -1,061 -1,784 -1,986
Financing activities
Dividend paid - - -576 -480
Change in borrowing -1,079 1,499 774 1,896
Change in other long-term liabilities 38 9 -1 12
Early termination of derivatives - -927 - -927
Cash flow from financing activities -1,041 581 197 501
Cash flow for the period 17 18 97 4
Opening cash flow 263 165 183 179
Closing cash flow 280 183 280 183
Historical summary of last eight quarters
SEK m Q4 2019 Q3 2019 Q2 2019 Q1 2019 Q4 2018 Q3 2018 Q2 2018 Q1 2018
Rental income 765 743 757 718 687 667 662 668
Operating costs -120 -87 -96 -124 -105 -74 -81 -119
Repairs and maintenance -35 -19 -19 -21 -29 -19 -20 -20
Property tax -51 -54 -50 -44 -39 -39 -36 -41
Leasehold rent - - - - -1 -2 -1 -1
Property administration -34 -31 -29 -29 -34 -28 -27 -27
Operating surplus 525 552 563 500 479 505 497 460
Income from property management 456 446 467 406 355 372 354 325
Profit for the period 1,546 450 616 311 934 546 620 303
Surplus ratio, % 68.6 74.3 74.4 69.6 69.7 75.7 75.1 68.9
Investment yield, % 4.6 4.9 5.1 4.6 4.7 5.0 5.0 4.7
Equity/assets ratio, % 38.4 35.3 35.1 35.2 36.3 35.7 34.7 34.7
Return on equity, % 36.1 11.2 15.5 7.9 24.8 15.2 17.7 8.8
Earnings per share, SEK 10.06 2.93 4.01 2.02 6.08 3.55 4.03 1.97
Income property management per share,
SEK
2.97 2.90 3.04 2.64 2.31 2.42 2.30 2.11
Cash flow fr operating activities per share,
SEK
3.19 3.16 2.97 1.63 3.23 2.35 2.23 1.87
EPRA net asset value per share, SEK 140.20 130.23 126.29 125.75 122.64 120.58 117.11 116.41
Share price as % of EPRA NAV 123.0 122.9 106.6 100.8 83.5 88.7 88.5 83.1
Carrying amount of properties 45,519 45,306 44,455 43,839 42,146 40,260 39,856 39,396
Equity 17,887 16,362 15,905 15,853 15,530 14,600 14,058 13,913
Total assets 46,558 46,318 45,330 45,039 42,742 40,883 40,549 40,127

Definitions are available at wihlborgs.se

Consolidated segment reporting Jan-Dec
Property management Malmö Helsingborg Lund Copenhagen Total
SEK m 2019 2018 2019 2018 2019 2018 2019 2018 2019 2018
Rental income 1,132 1,053 696 595 537 427 617 609 2,983 2,684
Property costs -287 -273 -178 -160 -162 -118 -215 -192 -843 -743
Operating surplus 845 780 518 435 375 309 402 417 2 140 1 941

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 2,140 million (1,941) and the pre-tax profit of SEK 3,267 million (2,755) consists of central administration SEK -72 million (-65), financial net -322 million (-471), share in results of joint-ventures 34 million (1), ground rents -5 (0) and changes in value of properties and derivatives 1,492 million (1,349).

Parent company's income statement summary
SEK m Jan–Dec 2019 Jan–Dec 2018
Income 192 162
Expenses -195 -176
Operating profits -3 -14
Financial income 1,827 1,682
Financial expenses -385 -586
Pre-tax profit 1,439 1,082
Appropriations 548 156
Tax -78 -18
Profit for the period 1,909 1,220
Parent company's balance sheet summary
SEK m 31-12-2019 31-12-2018
Participations in Group companies 9,591 9,860
Receivables fr Group companies 13,399 12,008
Other assets 518 576
Cash and bank balances 116 2
Total assets 23,624 22,446
Equity 5,941 4,608
Liabilities to credit institutions 15,516 14,974
Derivatives 81 26
Liabilities to Group companies 1,997 2,752
Other liabilities 89 86
Total equity and liabilities 23,624 22,446
Key figures for the group
SEK m 2019 2018
Financial
Return on equity, % 17.5 16.5
Return on total capital, % 9.0 8.8
Equity/assets ratio, % 38.4 36.3
Interest coverage ratio, multiple 6.2 3.9
Leverage properties, % 51.9 54.1
Debt/equity ratio, multiple 1.3 1.5
Share-related
Earnings per share, SEK 19.02 15.63
Earnings per share before tax, SEK 21.25 17.92
EPRA EPS, SEK 10.53 8.06
Cashflow from operations per share, SEK 10.96 9.69
Equity per share I, SEK 116.37 101.03
Equity per share II, SEK 139.67 122.47
EPRA NAV (net asset value) per share, SEK 140.20 122.64
Market value per share, SEK 172.50 102.40
Proposed dividend per share, SEK 4.50 3.75
Dividend yield, %1 2.6 3.7
Total return from share, %1 72.1 7.5
P/E-ratio I, multiple 9.1 6.6
P/E-ratio II, multiple 16.4 12.7
Number of shares at the end of period, thousands1 153,713 153,713
Average number of shares, thousands1 153,713 153,713
Property-related
Number of properties 312 310
Carrying amount of properties, SEK m 45,519 42,146
Estimated investment yield, % – all properties 4.9 4.9
Estimated direct return, % – excl project properties 5.0 5.1
Lettable area, m2 2,181,359 2,105,851
Rental income, SEK per m2 1,508 1,423
Operating surplus, SEK per m2 1,015 972
Financial occupancy rate, % – all properties 93 93
Financial occupancy rate, % – excl project properties 93 94
Estimated surplus ratio, % 72 73
EMPLOYEES
Number of employees at period end 221 187

1) Recalculation for share split 2:1 in May 2018 has been made.

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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