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

Platzer Fastigheter Holding

Interim / Quarterly Report Jul 9, 2018

2955_ir_2018-07-09_75d11a8d-3c40-4c69-a74e-0ffaae43ba48.pdf

Interim / Quarterly Report

Open in Viewer

Opens in native device viewer

INTERIM REPORT 1 January — 30 June 2018

Rental income increased to SEK 513 million (497)

Income from property management amounted to SEK 251 million (249)

Profit for the period amounted to SEK 649 million (432)

Property portfolio increased in value to SEK 16,118 million (15,559)

Long-term net asset value (EPRA NAV) per share was SEK 62.85 (58.39)

Earnings per share amounted to SEK 5.40 (3.60)

Construction start on the Gårda Vesta project, which will be the highest office building in Gothenburg

Disposal of the Älvsborg 178:9 office property in the area Långedrag

After the end of the reporting period: Acquisition of two properties in Gårda comprising a total of 22,400 sq. m. of office space

Q2

PLATZER - THE BEST LOCATIONS IN GOTHENBURG

Platzer is one of the largest and leading commercial property companies in Gothenburg, primarily in office property. We are proud to be participating in the creation, preservation and regeneration of the best locations in Gothenburg. Best in Gothenburg, best for Gothenburg. Quite simply the best Platzer in Gothenburg. We own and develop 68 properties with a total area of around 800,000 sq. m., total value of approximately SEK 16 billion.

Business concept

Platzer creates value by owning and developing commercial properties in the Gothenburg area.

Vision

Platzer aims to be the leading property company in commercial premises in the Gothenburg area.

Strategy

  • Grow and be a leading player in the Gothenburg area, focusing on selected segments.
  • Develop long-term relationships on a commercial, sustainable and ethical basis by actively working with customers and suppliers.
  • Conduct continuous improvements of the property portfolio through value added property and project development.
  • Debt financing of the business based on the value of properties. Use existing cash for value-added property investments.

Sustainability

Sustainability is about continually taking decisions that facilitate long-term, sustainable development. This is achieved by reaching a balance between several factors: a healthy financial position, satisfied employees, minimal environmental impact and a positive contribution to society. At Platzer, sustainability is an integral part of operating activities and applies to economic, ecological and social sustainability. Platzer takes a systematic approach to day-to-day environmental performance and Platzer has held ISO 14001 certification since 2009.

Financial targets

  • Long-term net asset value (EPRA NAV) to increase by > 10% per year
  • Equity/assets ratio > 30%
  • Loan-to-value ratio must not exceed 60% in the long term
  • Interest coverage ratio > 2.0
  • Property and project investments to achieve a return on investment of > 20%

For outcome, see Key Performance Indicators on page 16 and Key Performance Indicators per share on page 29.

Value creation

Platzer creates value through letting and management, property projects and urban development, as well as acquisitions and disposals of properties. Platzer prioritises good relationships with tenants and offers a service that focuses on close relationships and commitment.

A WOR D F ROM T HE CEO

Construction start and acquisitions drive activity in Gårda

A few days after the end of the reporting period we acquired two properties in Södra Gårda comprising total office space of 22,400 sq. m. Both properties, Gårda 18:23 and Gårda 18:24, were acquired from Vasakronan at an underlying property value of SEK 1,068 million. The acquisition strengthened our position as a leading property owner in Gårda.

Following the acquisition, our investment property portfolio in the district comprises more than 70,000 sq. m. Together with our future projects in the area, we are now a large stakeholder who can continue to influence urban development of Gårda. Looking back, Gårda has been one of the districts where we have managed to create the highest values in our portfolio in the last five years, and as Gothenburg expands, I see large potential for continuing to strengthen Gårda's appeal to existing and prospective tenants.

Operating surplus grows as portfolio decreases Compared with the same period in the previous year, the operating surplus increased by over 3% from SEK 367 million to SEK 379 million despite the portfolio having declined by 17,000 sq. m. through net disposals. The fact that the operating surplus increased despite the smaller portfolio was primarily due to renegotiations in 2017 having a positive impact on financial performance.

Negative letting of SEK –11 million in the investment property portfolio in the first quarter was almost completely eliminated in the second quarter, when net letting amounted to SEK +10 million. We recorded net letting of SEK 1 million in the quarter from the project letting.

The rental market in the Gothenburg area remains strong, with rent levels continuing to grow, although my view is that the rate of growth is not as high as in 2017. In Platzer, the volume of renegotiated rents has been significantly higher in 2018 than in previous years, but we have not achieved the same percentage increases. On average, renegotiations resulted in rent increases of 4% in the period.

Steady increase in EPRA NAV

EPRA NAV grew by an average of around 8% in the period compared with the turn of the year 2017 and by 29% compared with the same period in the previous year, which is a high rate of growth. Yields did not really change in our valuations in the second quarter compared with the first quarter. We see no signs of market yields going to rise, but instead they are more likely to be subject to downward pressure. A clear difference between 2018 and the previous year is that transaction volume has decreased substantially. It is too early to draw any conclusions about whether this is a sign of impending change or simply a coincidence.

Gamlestads torg under management

Our largest individual project to date, Gamlestaden 740:132, will be completed in July by our construction partner Serneke. It feels satisfying to be able to say that the project has been a success even though 30% of vacant space remains to be let.

As CEO, I feel proud that we here at Platzer had the courage to take a risk on an area and location that was not initially an obvious choice, that our cooperation with Serneke has been so successful despite us not being able to define exactly what we wanted initially, and above all proud of the work put in by the staff at both Platzer and Serneke to make this project become reality. I am now looking forward to the next phase of our development of our other properties in Gamlestaden, on the other side of the Säveån river.

100 ideas in Almedalen

Sustainable thinking is important to Platzer and therefore forms a natural part of our approach to work. As one of the leading property companies in the Gothenburg area, we care about and depend on having access to well-educated staff in our local area both in the short term and from a long-term perspective. We have therefore chosen to focus our contributions and resources on social sustainability, specifically measures directed at children and young people. The Berättarministeriet storytelling project is our single most ambitious effort and this project is now fully underway in Gothenburg, which is something we are very pleased about.

In the past year we have also decided to commit to encouraging children and young people to enjoy our industry and choose this when they move from upper secondary school to university, but it is also imperative that we are able to entice those who have completed their education to stay in the Gothenburg area. In order to highlight this

issue, during the Almedalen Week political event at Västsvenska arenan we decided to pose the question "How do we get young people to stay in Gothenburg?" with the aim of collecting 100 ideas to reverse this trend. The suggestions will be submitted to the newly elected municipal executive board after the election in the autumn.

Election may impact urban development positively in Gothenburg

The September election in Gothenburg will be very interesting for the property industry in general and in particular for stakeholders like us who have big plans for urban development in Gothenburg. The outcome is currently unclear.

Irrespective of the outcome of the election, I feel confident that urban development issues will be a focal point in the future. My view is that the impact on infrastructure investment and work around detailed development plans will be positive.The stage is set for an interesting election in Gothenburg in 2018.

P-G Persson CEO

NE W OF F ICE E XPEC TAT IONS AND LIF E OU TSIDE THE OFFICE

Our offices are currently undergoing rapid change. New technology makes it possible to work pretty much anywhere. At the same time, a new generation is entering the labour market – a generation that has never had to sit at a desk to do school work. Together with increased competition for talent, this means a growing focus on people and human needs.

The most important function of the office today is as a meeting place. We need to be stimulated and to develop and this is why we need places where we can meet. Other types of work can be performed at home, in the cafe or on the beach. This means the office as a place is facing competition of an different kind. Today's offices are therefore increasingly being designed with the aim of attracting and retaining staff.

It is against this background that the development towards increasingly activity or business-based workplaces should be seen, with offices being tailored to the tasks to be performed. In most cases this means that staff can sit in different zones depending on the work they are doing and who they are working with. Sometimes the work will require silent working at a desk, at other times the work may benefit from us gathering round in an environment more akin to a living room than a classic office landscape.

Different activities require different solutions

For us here at Platzer, developments in the office sector are doubly interesting because the company is both a landlord and an employer. Our own office, for instance, is entirely business-based and adapted to our needs. At the same time, we use it as a showroom for current and prospective tenants.

Flexibility is key and each office must be tailored to the business. We therefore prefer to talk about business-based rather than activity-based. Generally speaking, however, the significance of the office as a meeting place is increasing. This is of course most noticeable in the case of businesses whose business idea is to offer meetings, such as Yesbox, that is, Almi's and Business Region Gothenburg's meeting place for entrepreneurs, which is our tenant in Gamlestadens fabriker.

Another driver is the increasing demands relating to working environment. Absence due to sickness is costly both from a human perspective and financially. In order to stimulate positive development, employers face increasing demands relating to working environment.

One example of how we as a property owner are able to contribute to positive development is our Gårda Vesta project in northern Gårda, which will be the first well building-certified office property in Gothenburg. Well building is essentially a working environment standard that takes a holistic approach to how well buildings promote the wellbeing of the occupants. The concept comprises both the physical working environment and factors that affect our mental wellbeing, such as the opportunity for recovery and stimulation in the form of nature and culture.

A new approach to working environment

Development involves new requirements for employers and landlords. The working environment concept has expanded from focusing on the workplace to also include the area surrounding the office. Previously, location was the deciding factor. These days we also talk about a stimulating environment and flows.

Meanwhile, some working environment issues are becoming less relevant. For instance, having an office chair that is set up for optimum ergonomic position is not quite as essential if we don't spend all day sitting in our chairs. Furthermore, since nobody has their own chair anymore the key factor now is to be able to quickly reconfigure a chair for the person using it at any given moment.

PLATZERS BUSINESS-BASED WORKPLACE AT KÄMPEGATAN 7 IN GULLBERGSVASS

COMMENTS JAN-JUN 2018

Comparative values for income statement items refer to the corresponding period in the previous financial year and for balance sheet items as at 31/12/2017.

Financial performance

Income from property management in the first half of the year amounted to SEK 251 million (249). Changes in the value of properties in the period amounted to SEK 504 million (260), while changes in the value of financial instruments totalled SEK -4 million (43). Profit after tax for the period amounted to SEK 649 million (432), up by 50%.

Rental income

Rental income for the period amounted to SEK 513 million (497), an increase of 3%. The increase was due to renegotiated rents, implemented property transactions and an index-linked increase for the year. Rental income from existing lease agreements was estimated at SEK 1,071 million (1,000) on an annual basis as at 30 June 2018. The economic occupancy rate for the period was 95% (95), a level that has been stable for several years.

Property costs

Property costs for the period amounted to SEK -134 million (-130). The increase was primarily due to a colder winter with heavier snowfall than last year, and to the fact that last year's costs for planned maintenance in the Artosa portfolio, which had only recently been acquired at this time last year, was unusually low. Property operating expenses and maintenance costs are subject to seasonal variations. Costs in the first and fourth quarter are normally higher than in the second and third quarters, primarily due to consumption costs and snow clearance costs.

Operating surplus

The operating surplus improved by 3% and amounted to SEK 379 million in the first half of the year (367). The surplus ratio was 74% (74). The investment yield for the properties was 4.8% (5.3). The decline in investment yield was due to a larger proportion of the property value being attributable to project properties and also to lower average market yield in the property portfolio.

Central administration

Central administration costs for the year amounted to SEK -27 million (-21). The increase was primarily due to the number of staff rising to 74 the end of the period, up from 67 as at 30 June 2017. In addition, costs in the previous year showed a non-recurring item of SEK +4 million. The ongoing share incentive scheme, which will end in the second quarter of this year, weighed down the financial result for the quarter by SEK -1.1 million (-1.1).

Share of profit of associates

Platzer owns 20% of SFF Holding AB and, since 31 December 2017, 50% of Kommanditbolaget Biet. Share of profit of associates for the period amounted to SEK 1 million (0).

Net financial income/expense

Net financial expense for the period amounted to SEK -102 million (-97). Increased borrowings compared with the previous year in order to finance ongoing projects and net acquisitions resulted in slightly higher interest costs. At the end of the period, the average interest rate, including the effects of signed derivative instruments, was 2.43% (2.32).

Tax

Tax expense for the period amounted to SEK 102 m (-120). Property disposals, which give rise to realised capital gains/losses, are normally conducted as company divestments. These gains are exempt from tax. On 14 June, the Government took a decision on the bill "New tax regulations for the corporate sector", which contains proposals on limiting deductions for interest rates, in accordance with EU directives. The decision means that deductions for interest costs will be limited to 30% of taxable EBITDA and a reducing corporation tax in two stages: to 21.4% from 2019 and to 20.6% from 2021. The legislation will take effect on 1 January 2019. The proposal is expected to have a limited effect on the tax paid by Platzer. The decision means that deferred tax that is expected to be due in 2021 or later will now be calculated using the tax rate 20.6%, which will have a positive effect on tax for the period of around SEK 60 million.

Cash flow

Cash flow from operating activities in the period amounted to SEK 145 million (193). Income tax paid amounted to SEK -37 million, of which SEK -17 million comprised monetary settlement of previous years' taxes.

Investments in existing properties totalled SEK 277 million (205), while sales amounted to SEK 214 million (108). No acquisitions took place in the period (-). Cash flow from disposals included the SEK 6 million (-) down payment received in connection with the sale of future residential building rights in Södra Änggården. Cash flow for the period amounted to SEK -19 million (-13). Cash and cash equivalents as at the balance sheet date stood at SEK 122 million (119). In addition to cash and cash equivalents, as at 30 June 2018 the company had unutilised credit facilities and overdraft facilities of SEK 605 million.

Investment properties and changes in the value of properties

Properties were recognised at a fair value of SEK 16,118 million (15,559), which was based on an internal valuation as at the balance sheet date. The properties are valued internally at the end of each quarter, using a ten-year cash flow model for all properties. At each year-end, Platzer also carries out an external valuation of a selected number of properties that constitute a cross-section of the property portfolio, normally corresponding to around 30% of the total value of the property portfolio, in order to ensure the quality of the internal valuation. The investment properties are valued within level 3 in the IFRS 13 fair value hierarchy.

The internal property valuation for the period showed a change in the value of investment properties of SEK 504 million (260). Twenty five per cent of the change in value was attributed to project development, a similar proportion was due to lower required yields in the market and the remaining 50% was attributable to rising market rents and new leases. The average required investment yield based on the valuation as at end-June was 4.8%, slightly lower than at 30 June the previous year, when it was 5.3%. The decrease was due to lower market yields.

No acquisitions took place in the first half of the year. One disposal took place, with Älvsborg 178:9 being sold through a company divestment at an underlying property value of SEK 236 million.

In addition, an agreement was concluded in the first quarter on the sale of a future property in Södra Änggården, an area where Platzer is actively involved in working on a new detailed development plan. Platzer has previously concluded agreements on the sale of ten future properties in the same area. In total, this involves 12 project properties in the Högsbo area. The sales are conditional on the detailed development plan becoming legally binding, which is expected to occur in the second half of 2018. The transaction will be implemented in three stages, with the first completion expected at the end of 2018. The received down payment of a total of SEK 103 million, SEK 6 million of which was received in the first quarter, will be recognised as a liability until the terms and conditions of sale have been fulfilled. Total income from the disposals in this project are estimated to amount to SEK 1.8 billion, of which SEK 1.7 billion is attributable to the agreements concluded so far. The properties are being sold as ready for construction, which means that Platzer is responsible for costs of demolition, decontamination and development of roads and parks. The disposals have not yet been recognised through profit or loss, and instead valuation of building

rights is expected to take place when the detailed development plan has become legally binding (in accordance with Platzer's valuation principles). At that point the disposals will be recognised through profit or loss, primarily as changes in the value of properties, and they are expected to boost equity by SEK 6-7 per share.

Investments in existing properties in the period amounted to SEK 291 million (205), and the largest individual investment was the new build project Gamlestaden 740:132.

Equity

Consolidated equity as at end-June totalled SEK 6,432 million (5,004) following payment of a dividend of SEK 1.50 per share. The equity/assets ratio as at the balance sheet date was 39% (35). Equity per share as at the balance sheet date stood at SEK 53.21 (49.36), while the longterm net asset value (EPRA NAV) was SEK 62.85 (58.39). In the second quarter, 131,571 previously repurchased Class B shares were transferred in accordance with the terms and conditions of the share incentive scheme that ended in the second quarter.

Debt financing and changes in the value of derivatives As at the balance sheet date, interest-bearing liabilities amounted to SEK 8,474 million (8,391), which corresponded to a loan-to-value ratio of 53% (54). Current interest-bearing liabilities refer to loans that will be renegotiated in the next twelve months. Debt financing primarily comprises bank loans secured by mortgages on property. In addition, Platzer has borrowed SEK 1,113 million through three Green Bond issues via Svensk Fastighetsfinansiering (SFF). Platzer also has a commercial paper programme with a framework amount of SEK 2 billion. As at the balance sheet date, outstanding commercial paper amounted to SEK 650 million. The average fixed interest term, including the effect of derivatives contracts, was 2.7 years as at 30 June 2018 (3.2). The average loan term was 1.7 years (1.6).

In order to achieve the desired fixed interest rate structure the company uses interest rate derivatives in the form of interest rate swaps, which are recognised at fair value in the balance sheet, while gains/losses are recognised through profit or loss without applying hedge accounting. Platzer has concluded interest rate swap agreements totalling SEK 4,920 million (4,920). The market value as at 30 June was SEK -280 million (-276), which corresponded to a change in value of SEK -4 million for the period. The changes in value do not affect cash flow. During the remaining term of the derivatives, the undervalue will be resolved and will reduce financial costs in the income statement by an equivalent amount.

The financial assets and liabilities that are measured at fair value in the Group comprise the derivative instruments and capital redemption policies described above. Both the derivative instruments and the capital redemption policies are included in Level 2 in the IFRS 13 fair value hierarchy. The fair value of non-current, interest-bearing liabilities is equivalent to their carrying amount because the discounting effect is not significant when the interest rate on the loans is variable and in line with market rates.

Personnel and organisation

The company had 74 employees (67) at the end of the reporting period.

Platzer's property portfolio is organised into two market segments with responsibility for daily operations and property management as well as development of properties. The market segments are supported by 2 specialist units: Project Development and Lettings. Platzer's Group and staff functions comprise the CEO, transactions, finance and accounting, HR, communication/marketing and sustainability/procurement.

Second quarter

Rental income for the second quarter amounted to SEK 254 million (246), an increase of 3%. The operating surplus for the same period increased to SEK 192 million (181), an increase of 6%. Income from property management amounted to SEK 128 million (123), an increase of 4%. Changes in the value of properties amounted to SEK 155 million (122), while changes in the value of financial instruments totalled SEK -10 million (30).

The property Älvsborg 178:9 was sold in the second quarter.

Events after the end of the reporting period On 4 July, Platzer concluded an agreement with Vasakronan on the acquisition of two properties in Gårda comprising a total of 22,400 sq. m. of office space. The properties were acquired as a company acquisition and the underlying property value was SEK 1,068 million. Completion will take place on 30 September.

Additionally, the Gamlestads torg project was finished at the beginning of July, and the first tenants will move in in August.

Parent Company

The Parent Company does not own any properties of its own, but instead manages certain groupwide functions relating to management, strategy and financing. Parent Company revenue is solely derived from invoicing for services to Group companies.

Significant risks and uncertainty factors

The property business, as all businesses, is always exposed to risks. Good internal controls and audits performed by external auditors, well-functioning administrative systems and policies, as well as proven procedures for property valuations are among the methods used by Platzer to manage and reduce risks. The main risks and uncertainty factors that affect Platzer have not changed over the year, and they are described in detail in the Annual Report for 2017 on pages 56-59 and 72-73.

Related party transactions

The company's ongoing related party transactions are described in the Annual Report for 2017, page 85. The AGM on 28 April 2018 also passed a resolution to transfer, on special terms and conditions, 50% of Gårda 2:12 to Länsförsäkringar Göteborg & Bohuslän when the Gårda Vesta project is finished, which is expected to take place in 2021. There are no significant transactions with related parties apart from these continuing agreements.

Accounting principles

Platzer prepares its consolidated financial statements in accordance with IFRS (International Financial Reporting Standards) as adopted by the EU. The same accounting policies and measurement principles have been applied as in the most recent annual report, with the exception of the introduction of IFRS 15 and IFRS 9. The interim report has been prepared in accordance with IAS 34, Interim Financial Reporting. The Parent Company applies the Annual Accounts Act and RFR2. As of 1 January 2018, the Parent Company also applies IFRS 15 and IFRS 9 as stated in the Swedish Financial Reporting Board's recommendation RFR2. The transition has not had an impact on the Parent Company's financial performance and position.

As of 1 January 2018, the Group applies the following new standards:

IFRS 9 Financial Instruments deals with the

classification, measurement and recognition of financial assets and liabilities and introduces new rules on hedge accounting. IFRS 9 replaces the parts of IAS 39 that deal with classification and measurement of financial instruments and introduces a new impairment model. In accordance with the transition rules for the standard, comparative figures for 2017 are not restated. The Group does not apply hedge accounting and therefore the new hedge accounting rules in IFRS 9 do not affect the Group. The new impairment model, which is based on expected credit losses rather than credit losses that have occurred, will also not have a significant impact on the Group, since its bad debts have historically been low and, in view of the risk characteristics of receivables, are expected to remain low in the future. The introduction of IFRS 9 has therefore not had an impact on the Group's financial performance and position.

IFRS 15 Revenue from Contracts with Customers specifies how to recognise revenue. The principles IFRS 15 is based on providing users of financial statements more relevant information about the company's revenue. According to IFRS 15, revenue must be recognised when the customer obtains control of a promised good or service and is able to use and benefit from the good or service. The Group's revenue essentially comprises rental income, which is not recognised according to this standard, and the introduction of IFRS 15 has not therefore affected the Group's financial performance and position.

IFRS 16 Leases will be applied with effect from 1 January 2019. The standard will replace IAS 17. The standard will have an impact on lessees, who will no longer be able to make a distinction between operating and financial leases. Accounting for lessors will be substantially unchanged. Our assessment is that the introduction will have a limited effect on our financial statements.

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

The Board of Directors and the CEO hereby confirm that the interim report, to the best of their knowledge, offers a fair presentation of the activities, position and financial performance of the Parent Company and of the Group, and describes the material risks and uncertainties that the Parent Company and the companies that form part of the Group face.

Gothenburg, 9th July 2018

Platzer Fastigheter Holding AB (publ)

Fabian Hielte Caroline Krensler Chairman of the Board Board member

Anders Jarl Erik Grimlund Board member Board member

Ricard Robbstål Charlotte Hybinette Board member Board member

P-G Persson CEO

CONSOLIDATED INCOME STATEMENT

CONDENSED

SEK million 2018
Apr-Jun
2017
Apr-Jun
2018
Jan-Jun
2017
Jan-Jun
2017
Jan-Dec
2017/2018
Jul-Jun
Rental income 254 246 513 497 995 1,011
Property costs - 62 -65 - 134 - 130 - 268 - 272
Operating surplus 192 181 379 367 727 739
Central administration - 13 -9 - 27 - 21 - 46 - 52
Share of profit of associates 1 0 0 0 22 23
Net financial income/expense -52 -49 -102 - 97 - 195 -200
Income from property management (including
associates)
128 123 251 249 508 510
Change in value, investment properties 155 122 504 260 1,214 1,458
Change in value, financial instruments - 10 30 - 4 43 54 7
Profit before tax 273 275 751 552 1,776 1,975
Tax on profit for the period 3 -61 - 102 - 120 - 383 - 365
Profit for the period 1) 276 214 649 432 1,393 1,610
Profit for the period attributable to:
Parent company's shareholders 275 213 647 430 1,381 1,598
Non-controlling interests 1 1 2 2 12 12
Earnings per share 2) 2,30 1.79 5,40 3.60 11.54 13,34

1) There is no other comprehensive income for the Group, and therefore the consolidated profit for the period is the same as the comprehensive income for the period.

2) There is no dilution effect because there are no potential shares.

CONSOLIDATED BALANCE SHEET

CONDENSED

SEK million 2018-06-30 30/06/2017 31/12/2017
Assets
Investment properties 16,118 13,972 15,559
Other non-current assets 10 6 10
Non-current financial assets 121 45 117
Current assets 160 103 109
Cash and cash equivalents 122 119 141
Total assets 16,531 14,245 15,936
Equity and liabilities
Equity 6,432 5,004 5,962
Deferred tax liability 885 603 815
Non-current interest-bearing liabilities 4,217 4,570 4,520
Provisions 0 0 0
Other non-current liabilities 367 312 354
Current interest-bearing liabilities 4,257 3,442 3,871
Other current liabilities 373 314 414
Total equity and liabilities 16,531 14,245 15,936

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

CONDENSED

SEK million 2018
Jan-Jun
2017
Jan-Jun
2017
Jan-Dec
Equity attributable to the Parent Company's shareholders
At the beginning of the period 5,907 4,656 4,656
Reversal, share incentive plan 1 1 2
Comprehensive income for the period 647 430 1,381
Dividend -180 -132 -132
At the end of the period 6,375 4,955 5,907
Equity attributable to non-controlling interests
At the beginning of the period 55 47 47
Withdrawals - - -4
Comprehensive income for the period 2 2 12
At the end of the period 57 49 55
Total equity 6,432 5,004 5,962

CHANGE IN THE VALUE OF PROPERTIES

SEK million 2018
Jan-Jun
2017
Jan-Jun
2017
Jan-Dec
Value of properties, opening balance 15,559 13,615 13,615
Investments in existing properties 291 205 526
Property acquisitions - - 412
Property sales -236 -108 -208
Changes in value 504 260 1,214
Value of properties, closing balance 16,118 13,972 15,559

CONSOLIDATED CASH FLOW STATEMENT

CONDENSED

SEK million 2018
Apr-Jun
2017
Apr-Jun
2018
Jan-Jun
2017
Jan-Jun
2017
Jan-Dec
2017/2018
Jul-Jun
Operating activities
Operating surplus 192 181 379 367 727 739
Central administration -12 -7 -25 -19 -42 -48
Net financial income/expense -51 -49 -101 -97 -195 -199
Income tax -10 -2 -37 -16 -26 -47
Cash flow from operating activities 119 123 216 235 464 445
before changes in working capital
Change in current receivables 20 - -21 -9 -43 -55
Change in current liabilities -66 -58 -50 -33 7 -10
Cash flow from operating activities 73 65 145 193 428 380
Investing activities
Investments in existing investment
properties -170 -120 -277 -205 -526 -598
Acquisitions of investment properties - - - - -412 -412
Disposals of investment properties 208 - 214 108 305 411
Investments in associates - - - - -33 -33
Other investments - - -1 - -6 -7
Cash flow from investing activities 38 -120 -64 -97 -672 -639
Financing activities
Change in interest-bearing liabilities -23 157 83 23 402 462
Changes in non-current receivables -4 - -3 - -17 -20
Dividend -180 -132 -180 -132 -132 -180
New issue - - - - - -
Cash flow from financing activities -207 25 -100 -109 253 262
Cash flow for the period -96 -30 -19 -13 9 3
Cash and cash equivalents at the 218 149 141 132 132 119
beginning of the period
Cash and cash equivalents at the end
of the period
122 119 122 119 141 122

The Group has an unutilised overdraft facility of SEK 50 million (50) and unutilised credit facilities of SEK 555 million (584).

INCOME STATEMENT, PARENT COMPANY

CONDENSED

SEK million 2018
Jan-Jun
2017
Jan-Jun
2017
Jan-Dec
Net sales 9 7 14
Operating expenses - 10 - 8 - 18
Net financial income/expense - 51 - 46 - 93
Change in value, financial instruments - 4 43 54
Profit before tax and appropriations - 56 - 4 - 43
Appropriations - - 350
Tax 12 1 - 68
Profit for the period 1) - 44 - 3 239

1) The Parent Company has no other comprehensive income and total comprehensive income is therefore the same as the profit for the period.

B ALANCE SHEET,PARENT COMPANY

C O N D E N S E D

SEK million 2018-06-30 30/06/2017 31/12/2017
Assets
Participations in Group companies 1,844 1,809 1,844
Other non-current financial assets (primarily financing of Group
companies)
2,422 2,785 2,773
Receivables from Group companies 1,140 924 1,350
Other current assets 40 21 19
Cash and cash equivalents 5 - 35
Total assets 5,451 5,539 6,021
Equity and liabilities
Equity 2,430 2,410 2,652
Untaxed reserves 50 50 50
Non-current liabilities 959 1,556 1,265
Current liabilities 2,012 1,523 2,054
Total equity and liabilities 5,451 5,539 6,021

GROUP KEY PERFORMANCE INDICATORS

2018
Jan-Jun
2017
Jan-Jun
2017
Jan-Dec
2017/2018
Jul-Jun
Financial
Debt/equity ratio (multiple) 1.3 1.6 1.4 1.3
Interest coverage ratio (multiple) 3.5 3.6 3.5 3.4
Loan-to-value ratio, % 53 57 54 53
Equity/assets ratio, % 39 35 37 39
Return on equity, % 12.7 13.0 26.2 28.2
Property-related
Investment yield, % 4.8 5.3 5.0 4.9
Surplus ratio, % 74 74 73 73
Economic occupancy rate, % 95 95 95 95
Rental value, SEK/sq. m. 1,391 1,328 1,326 1,364
Lettable area, sq. m. (thousand) 784 801 805 784

For definitions and calculations of Key Performance Indicators, please see pages 30-31.

SEGMENT REPORTING JAN-JUN

Central
Gothenburg
South/West
Gothenburg
North/East
Gothenburg
Project
properties
Total
SEK million 2018 2017 2018 2017 2018 2017 2018 2017 2018 2017
Rental income 202 195 43 44 256 244 12 14 513 497
Property costs -45 -46 -10 -11 -74 -67 -5 -6 -134 -130
Operating surplus 157 149 33 33 182 177 7 8 379 367
Investment proper
ties, fair value
7,422 6749 943 1023 6,255 5358 1,498 842 16,118 13,972
Of which invest
ments/acquisitions/
disposals/changes in
value over the year
268 124 -169 -82 159 170 301 146 559 358

In the Group's internal reporting, activities are divided into the segments shown above. The total operating surplus above is the same as the operating surplus reported in the income statement.

The difference between the operating surplus of SEK 379 million (367) and profit before tax of SEK 751 million (552) consists of central administrative costs of SEK -27 million (-21), net financial expense and share of profit of associates of SEK -101 million (-97) and changes in the value of property and derivatives of SEK 500 million (303).

INTEREST-BEARING LIABILITIES

Loan maturity
Year Loan amount,
SEK million
Average
interest,
%
Credit
agreements,
SEK m
Utilised,
SEK m
2018 3,454 1.75 2,219 1,754
2019 700 1.34 3,041 3,090
2020 800 2.70 1,522 1,522
2021 670 3.17 1,513 1,453
2022 550 3.69 274 274
2023 100 3.69 380 380
2024 1,600 3.26
2025 300 2.70
2026 300 2.55
Total 8,474 2.43 8,949 8,474

The table takes into account the effect of current derivatives contracts. Pledged assets as at 30 June 2018 amounted to SEK 6,506 million (6,445). Contingent liabilities as at 30 June 2018 amounted to SEK 8 million (8).

QUARTERLY SUMMARY

2018 2017 2016
SEK million Q2 Q1 Q4 Q3 Q2 Q1 Q4 Q3
Rental income 254 259 251 247 246 251 195 176
Property costs -62 -72 -78 -60 -65 -65 -53 -46
Operating surplus 192 187 173 187 181 186 142 130
Central administration -13 -14 -17 -8 -9 -12 -14 -5
Share of profit of associates 1 0 22 0 0 0 0 0
Net financial income/expense -52 -50 -49 -49 -49 -48 -38 -39
Income from property management (incl. associates) 128 123 129 130 123 126 90 86
Change in value, investment properties 155 349 841 113 122 138 199 79
Change in value, financial instruments -10 6 1 10 30 13 114 -38
Profit before tax 273 478 971 253 275 277 403 127
Tax on profit for the period 3 -105 -211 -52 -61 -59 -86 -28
Profit for the period 276 373 760 201 214 218 317 99
Investment properties 16,118 16,015 15,559 14,533 13,972 13,730 13,615 10,813
Investment yield, % 4.8 4.7 4.6 5.2 5.2 5.4 5.0 4.9
Surplus ratio, % 76 72 69 76 74 74 73 74
Economic occupancy rate, % 95 95 97 94 94 96 95 94
Return on equity, % 8.1 10.8 18.8 9.8 10.2 10.6 12.7 8.2
Equity per share. SEK 53.21 52.47 49.36 43.04 41.41 40.72 38.90 37.91
Long-term net asset value (EPRA NAV) per share, SEK 62.85 62.22 58.39 50.70 48.78 47.87 45.72 46.96
Share price, SEK 58.50 52.40 52.00 50.75 51.25 43.70 46.20 56.75
Earnings after tax per share, SEK 2.30 3.11 6.31 1.63 1.79 1.81 2.95 0.99
Cash flow from operating activities per share, SEK 0.61 0.60 0.77 1.19 0.54 1.08 1.35 1.41

EARNING CAPACITY

Number
of
proper
ties
Lettable
area, sq.
m.
Fair
value,
SEK
million
Rental
value,
SEK
million
Economic
occupancy
rate, %
Rental
income,
SEK
million
Operating
surplus,
SEK
million
Sur
plus
ratio,
%
Central Business District (CBD) 7 67,103 2,977 166 99 165 129 78
Other Inner City 15 139,744 4,445 270 93 252 193 77
Central Gothenburg 22 206,847 7,422 436 96 417 322 77
East Gothenburg 5 121,848 2,138 174 93 162 122 75
Norra Älvstranden/Backaplan 6 46,633 1,619 101 99 100 77 77
Hisingen, other 4 336,370 3,096 308 95 294 209 71
North/East Gothenburg 15 504,851 6,853 583 95 556 408 73
West Gothenburg 3 17,556 225 21 100 21 15 71
Mölndal 4 28,975 718 54 100 54 44 82
South/West Gothenburg 7 46,531 943 75 100 75 59 79
Total investment properties 44 758,229 15,218 1,094 96 1,048 789 75
Project properties 23 42,985 900 30 68 23 13
Total Platzer 67 801,214 16,118 1,124 95 1,071 801 75

The summary comprises the property portfolio as at 30 June 2018 and provides a snapshot of the company's earning capacity, which is not a forecast.

Ahead of 2018, we have decided to review our earnings by area and we will now be reporting earnings from our properties across several more areas. The new geographical division is in line with the general area divisions used by the property industry in Gothenburg, with the exception that we are reporting our properties at Backaplan together with Norra Älvstranden. We will also continue to recognise project properties as a separate item, regardless of their location in Gothenburg. Project properties include all our properties that form part of the Södra Änggården project, where Platzer is actively involved in the process of drawing up a new detailed development plan, which is expected to gain legal force in the second half of 2018.

Rental value refers to rental income plus the estimated market rent for vacant premises in their existing 'as is' condition. The profit-related columns include valid lease agreements, including for future occupancy over the next six months, if occupancy relates to existing properties. Rental income refers to contracted rental income including agreed supplements, such as payments for heating and property taxes, and excluding limited

period discounts of approximately SEK 23 million.

Lease agreements with a later occupancy date or for properties currently under construction are not included. The information in the table on rental value, income and operating surplus for project properties refers to the current situation, before project start. The figures for project properties do not include properties with occupancy dates within 6 months. The table includes Gamlestads torg, Gamlestaden 740:132, this property is managed as an investment property since it will be completed in July and the first tenants are due to move in in August.

In addition to the table, the company has signed leases for ongoing new build projects worth SEK 41 million in annual rent.

The operating surplus shows the properties' earning potential on an annual basis, defined as contracted rental income as at 1 July 2018, less estimated property costs including property administration costs for a rolling 12-month period.

PROPERTY PORTFOLIO

Platzer owns and develops commercial properties in the Gothenburg area. The properties can be divided into three geographical areas: Central Gothenburg (Centre, Gårda, Krokslätt and Gullbergsvass), South/West Gothenburg (Högsbo and Mölndal) and North/East Gothenburg (Backaplan, Gamlestaden, Lindholmen, Mölnlycke, Arendal and Torslanda). Platzer aims to be the leading player in all prioritised areas through profitable growth. Today, the company is the leading player in Arendal, Gullbergsvass, Gårda, Gamlestaden and Högsbo.

Property portfolio

As at 30 June 2018, the property portfolio comprised 67 properties, 24 of which were project properties, with a fair value of SEK 16,118 million. Total lettable area amounted to 784,414sq. m., divided as follows: offices 55%, retail 2%, industrial/warehouses 32% and other 11%. The economic occupancy rate in the period was 95% (95).

Rent development

Platzer has 768 lease agreements for non-residential premises generating rental income of SEK 1,031 million. The main tenants include Damco, DB Schenker, DFDS, DHL, the Swedish National Courts Administration, the Swedish Social Insurance Agency, the Swedish Migration Agency, Nordea, Plastal, SSAB, Sveafjord and Zenuity. In addition to leases for non-residential premises there are parking agreements for indoor, outdoor and short-term parking, as well as agreements for advertising signs and masts, with a total rental value of SEK 40 million.

The twenty largest lease agreements accounted for 35% of rental value. The average remaining term was 45 months.

In addition, Platzer has concluded lease agreements for new-build and conversion projects with occupancy in 2018 - 2020.

Contract structure per year of maturity Kontraktsstruktur perförfalloår

R EN TAL AND PROPER T Y MAR KE T IN GOT HENBURG

The rental and property market in Gothenburg remained strong in the first half of 2019. The market has been driven by a strong economy, continued low interest rates and large investments in urban development and infrastructure. In addition, the Gothenburg region is growing as a result of urbanisation.

Our assessment is that interest rates will remain low for the rest of the year before rising slightly in 2019. Access to both capital and investors looking to invest is expected to remain good. In particular, we are seeing a lot of interest from foreign and institutional investors.

Transaction market

In the first half of the year, total transaction volume in Gothenburg amounted to SEK 2.6 billion, compared with a transaction volume of SEK 6.7 billion in the same period in the previous year. On a national level, too, transaction volume in the first half of the year declined compared with the same period in the previous year. The proportion of foreign investors who have chosen to buy properties in Sweden increased compared with previous years.

Investment yield requirements remain low, but are no longer falling and were almost unchanged in the first half of 2018. The office properties in Central Business District (CBD) and Norra Älvstranden still accounted for the lowest required investment yields in the Gothenburg area. We believe that investment yield requirements will not continue to decline at the same rate as in previous years.

Lettings market

The lettings market in Gothenburg remains favourable. Lettings volume in the first quarter of 2018 amounted to 13,800 sq. m., a slight decrease compared with the previous year.

Rent levels have risen in the Gothenburg area, although this development has tapered off over the last year. Areas that are still showing rising levels of rent are CBD and Norra Älvstranden. Areas with large volumes of new production, which will result in increased supply of more up-to-date office space, will see rents continue to increase this year. A good example of the impact letting of new production can have on market rents in an area is East Gothenburg, which includes Gamlestaden, where market rents doubled.

Most in demand are modern offices in central

Gothenburg and in Norra Älvstranden. At the same time, the vacancy rate in Gothenburg is at its lowest level for 10 years. Norra Älvstranden has a vacancy rate of less than 1%. Letting volumes are slightly held back by the low supply of premises in high demand.

New production in the coming years will probably lead to a significant amount of relocation and will hopefully make it easier to meet tenants' need for modern offices that make efficient use of space. This, together with the continued strong economic situation in the Gothenburg area, bodes well for a continued strong rental market in 2018.

Letting volume in square metres by quarter 2008 - 2016 in Gothenburg

Source: JLL

PROPERTY TRANSACTIONS

Disposals

In the first quarter, Platzer signed an agreement with Skanska Nya Hem on the sale of a future building right in Södra Änggården. Södra Änggården is an area where Platzer is actively involved in working on a new detailed development plan. The agreement is conditional on the detailed development plan becoming legally binding.

In 2017, Platzer signed agreements with Bonava, Peab Bostad, Magnus Månsson Fastigheter and Hökerum bygg for the majority of the building rights being planned in the area. These agreements, too, are conditional on the detailed development plan becoming legally binding.

The disposal was not recognised through profit or loss in the period and valuation (in accordance with Platzer's valuation principles) of building rights, not including detailed development plan risks, will take place when the detailed development plan has become legally binding.

In the second quarter of the year, Platzer sold the property Älvsborg 178:9 at Redegatan 1. The property comprises around 13,800 sq. m. and was valued at around SEK 236 million in the transaction. The buyer was Fastighets AB Regio and the transaction was completed on 27 April 2018.

Acquisitions

No acquisitions took place in the period.

Transactions after the end of the reporting period

On 4 July, Platzer concluded an agreement with Vasakronan on the acquisition of two properties in Gårda comprising a total of 22,400 sq. m. of office space. The properties were acquired as a company acquisition and the underlying property value was SEK 1,068 million. Completion will take place on 30 September.

to both Linnéstaden and the natural environment of Änggårds-The properties Gårda 18:23 (Drivhuset) and Gårda 18:24 (Gårdatorget) are two office properties located in Gårda.

DEVELOPMENT PROJECTS

Platzer develops both individual properties and entire areas of mixed-use development. Our current development projects comprise a total of 45,000 sq. m. of lettable area, while potential development projects have a gross floor area (GFA) of around 700,000 sq. m. The total project volume is estimated at SEK 17 billion, of which SEK 10 billion comprises commercial property and SEK 7 billion housing. We develop detailed development plans for housing and then sells these building rights so that we can focus on the commercial properties.

Property development

Development of Gullbergsvass 5:10, where our head office is located, is ongoing. The project comprises conversion of the entire building and the creation of an additional 2,000 sq. m. of office space. During the quarter, Platzer concluded a lease agreement for 2,400 sq. m. with TTS Marine for occupancy in April 2019.

Project development

Gamlestaden

Gamlestads torg (Gamlestaden 740:132) is in the final phase and the first tenant will move in in August. The project is already an established landmark and will be the heart of the district. Gamlestads torg comprises 16,800 sq. m. During the quarter, contracts were signed for a further 300 sq. m. of office space.

Gårda

In the second quarter we started the site preparation process ahead of construction of Gårda Vesta. The building will comprise a total floor area of 26,600 sq. m., 15,000 sq. m. of which is let to the Swedish Tax Agency.

In addition to Gårda Vesta, we have yet another high rise project (Kineum) in Gårda of 25,000 sq. m., where the detailed development plan has been appealed by the Swedish Transport Administration. NCC will own 50% of Kineum while the project is in progress and completion will take place when the detailed development plan has become legally binding.

Also in Gårda there is a detailed development plan for Källhuset – an office building comprising 2,000 sq. m.

Gullbergsvass

Gullbergsvass is in the heart of Gothenburg, in close proximity to the main railway station Centralstationen, the new Hisingsbro bridge and, in the long term, also the Västlänken railway tunnel. We have an option to buy two building rights, comprising a total GFA of 43,000 sq. m. for the site where Göta Älvbron is located. Construction could potentially start in 2022.

Property development

Property development involves development of existing investment properties. Development is undertaken either to adapt the property for a single tenant or to change the use of the building in order to attract new tenants. A property development project can take up to two years.

An example of such a project is Gullbergsvass 5:10, which has been transformed from a building with traditional office space to a flexible workplace for tenants with different requirements.

Project development

Project development is characterised by new production. It refers to the entire process from idea to completed building. This type of development project normally takes between two and five years.

One example of project development is Gamlestads torg, where Platzer is involved in the creation of a 17-storey centrepiece building in the middle of Gamlestaden. The building helps mark a new phase in the development of the area and is already mostly let.

Urban development

Urban development means that we assume greater responsibility and contribute to the development of an entire district.

Sometimes we do this on our own, but just as often we work in collaboration with other property owners or participants in the area. In the long term this helps to raise the value of our properties. Urban development projects require a long-term perspective and normally take five to ten years.

If a project has the potential for building housing to create attractive urban environments, we develop building rights that are sold to cooperation partners. Aside from creating more vibrant areas, this contributes towards financing future projects. An example of urban development is Södra Änggården, which is being developed from an area of office and industrial space to a modern, mixeduse urban district.

Urban development

Södra Änggården

We are developing norra Högsbo to Södra Änggården – a vibrant urban district with housing, schools and commercial premises. A total of 2,000 new housing units are planned, 600 of which form part of BoStad 2021 and are therefore subject to a fast-track planning process.

The detailed development plan was out for consultation in the second quarter and a decision is expected at the turn of the year, with construction due to start in 2019. In 2017, we concluded agreements to sell a large proportion of the future residential building rights to Bonava, Peab Bostad, Magnus Månsson Fastigheter and Hökerum Bygg. This year we have sold a further SEK 60 million worth of residential building rights to Skanska Nya Hem. We have also started demolition and site preparation works.

Gamlestaden

Gamlestaden is one of the most interesting districts in Gothenburg, and one that is well served by public transport. In the next ten years, the district will be developed to take on more of an urban character, featuring a mixture of housing and businesses. We own three large properties and projects in Gamlestaden.

Adjacent to Gamlestads torg is Gamlestadens Fabriker (Olskroken 18:7), where work is underway on a detailed development plan. Platzer has previously concluded an agreement on the sale of future residential building rights to JM, which is now participating in development of the area. For the neighbouring property Bagaregården 17:26, we have applied for an amendment to the detailed development plan of a total of 60,000 sq. m.

Backaplan

Backaplan is to be transformed from a retail park with large asphalted areas to a built up urban area comprising housing, services, offices and retail. The plans include 7,000 new residential units and a commuter railway station.

The comprehensive programme proposal for Backaplan is likely to be sent out for consultation in 2018. At the same time, work is underway on the detailed development plan that the City of Gothenburg is preparing in cooperation with the property owners in the area. We own properties estimated at around 60,000 - 90,000 sq. m. of gross floor area (GFA) in Backaplan.

Torslanda/Arendal

Torslanda/Arendal is one of the best logistics locations in Sweden. Platzer currently owns 787,000 sq. m. of land in Torslanda, including building rights for 180,000 sq. m. GFA for logistics and industrial use. A detailed development plan is in place for the building rights. Letting is currently underway.

Major projects underway

Property Type 1) Converted
area,
lettable
area,
sq. m.
New area,
lettable
area,
sq. m.
Total inv.
incl. land,
SEK
million
Of which
outstand
ing inv.,
SEK
million
Rental
value,
SEK
million
2)
Occu
pancy
rate, % Completed
Gamlestaden 740:132,
Gamlestads torg Project Dev. 16,800 560 113 46 67 Q3 2018
Gullbergsvass 5:10 Property Dev. 11,400 1,600 269 175 35 40 *
Q3 2019
Gårda 2:12, Gårda Vesta Project Dev. 26,600 1,050 938 74 56 Q2 2021
Total 11,400 45,000 1,879 1,226 155

Potential development projects

Potential
New floor area construction
Property Type 1) Type of property (gross) sq. m. Project phase start 3)
Gårda 4:11 Project Dev. offices 2,000 detailed development plan 2018
(Källhuset building) available
Gårda 16:17**), Kineum Project Dev. offices 30,000 detailed development plan adopted 2018
Södra Änggården
(multiple properties Urban Dev./ mixed use approx. detailed development plan in
and multiple Project Dev. development 200,000 progress 2018
development phases)
Sörred 7:21 Project Dev. Logistics/industrial 30,000 detailed development plan 2018
available
Syrhåla 3:1 Project Dev. Logistics/industrial 60,000 detailed development plan 2018
available
Sörred 8:12 Project Dev. Logistics/industrial 90,000 detailed development plan 2018
available
Olskroken 18:7, Urban Dev./
Gamlestadens Project Dev. Mixed use 100 -120,000 detailed development plan in 2019
Fabriker /Property Dev. development progress
Krokslätt 34:13 Property Dev./ mixed use 10-15,000 detailed development plan to 2019/2020
Project Dev. development commence 2018
Skår 57:14, Almedals Project Dev. offices 20,000 detailed development plan in 2019/2020
fabriker progress
Backaplan (multiple Project Dev. mixed use 60-90,000 detailed development plan in 2021/2022
properties) development progress
Bagaregården 17:26 Project Dev. mixed use 60,000 decision on detailed development 2021/2022
development plan applied for
Gullbergsvass *** Project Dev. offices/housing 43,000 detailed development plan 2023/2024
available
Total 705,000 - 760,000

Jointly owned properties accounted for as associates

Potential
New floor area construction
Property Type 1) Type of property (gross) sq. m. Project phase start 3)
Inom Vallgraven 49:1 Project Dev. offices 7,000 detailed development plan 2019
available

*) The current occupancy rate is 75%; the stated 40% refers to leases with long-term tenants.

**) The detailed development plan has not become legally binding because it is the subject of an appeal for a review.

***) Platzer does not currently own the land but has an option to acquire the land together with building rights at the market rate.

The summary includes potential projects that have been identified for properties that the company owns or has agreed to acquire.

  • 1) Type refers to property development (Property Dev), when existing buildings are used as a base or project development (Project Dev), new construction from ground up.
  • 2) Refers to the estimated rental value fully let, when the property is finished.
  • 3) Possible construction start means when it is estimated the project can start, provided that planning work proceeds as expected and letting has reached a satisfactory level.

REAL ESTATE INVENTORY AS AT 30 JUNE 2018

Lettable area, sq. m.
Year of Industrial/
Investment property Area Address construction Offices Retail warehouse Other Total
Krokslätt 148:13 Almedal Mölndalsvägen 40-42 1952 2,581 616 20 3,217
Krokslätt 149:10 Almedal Mölndalsvägen 36-38 1952/98 7,008 7,008
Skår 57:14 Almedal Gamla Almedalsvägen 1-51 1929 8,286 119 8,405
Krokslätt 34:13 Almedal Mölndalsv 91-93 / Varbergsg 2 A-C 1950/88 10,905 725 1,308 375 13,313
Arendal 764:720 Arendal Arendal 1960/2009 77,003 68 193,470 11,953 282,494
Backa 173:2 Backaplan Deltavägen 4 1979 151 5,380 420 5,951
Brämaregården 35:4 Backaplan Vågmästaregatan 1 1984/1991 12,370 222 855 13,447
Tingstadsvassen 3:8 Backaplan Krokegårdsgatan 5 1991 29 3,966 11 859 4,865
Tingstadsvassen 4:3 Backaplan Motorgatan 2 1943/1986 517 3,268 3,785
Lorensberg 62:1 City centre Götabergsgatan 17 1932/1965 4,541 4,541
Nordstaden 13:12 City centre Packhusplatsen 6 / N Hamngatan 2 1929/1993 5,070 5,070
Nordstaden 14:1 City centre Postgatan 5 / Smedjegatan 2 1993/1995 8,607 8,607
Nordstaden 20:5 City centre Packhusplatsen 3 / Kronhusg 1A 1943 2,537 53 2,590
Stampen 4:42 City centre Odinsgatan 8-10 / Barnhusgatan 1 2009 5,769 2,847 8,616
Stampen 4:44 City centre Polhemsplatsen 5-7 / Odinsg 2-4 1930 13,538 13,538
Bagaregården 17:26 Gamlestaden Gamlestadsv 3 / Byfogdeg 1-3, 11 1941/2010 24,977 365 7,010 2,555 34,907
Olskroken 18:7 Gamlestaden Gamlestadsvägen 2-4 1729/1960 41,796 102 6,842 13,289 62,029
Gullbergsvass 1:1 Gullbergsvass Lilla Bommen 3 1988 16,003 16,003
Gullbergsvass 1:17 Gullbergsvass Lilla Bommen 8 1993 5,400 5,400
Gullbergsvass 5:10 Gullbergsvass Kämpegatan 3-7 1988 11,925 336 463 12,724
Gullbergsvass 5:26 Gullbergsvass Kilsgatan 4 2010 15,298 1,383 16,681
Gårda 1:15 Gårda Vestagatan 2 1971/1992 11,888 11,888
Gårda 13:7 Gårda Johan Willins gata 5 2003 14,925 14,925
Gårda 16:17 Gårda Drakegatan 6-10 1986 15,234 278 604 16,116
Gårda 3:12 Gårda Anders Personsgatan 2-6 1956/2015 3,503 242 165 3,910
Gårda 3:14 Gårda Anders Personsgatan 8-10 2015 8,758 8,758
Gårda 4:11 Gårda Anders Personsgatan 14-16 1965/2002 7,468 481 7,949
Högsbo 1:4 Högsbo Olof Asklunds gata 11-19 1980 1,638 1,444 3,082
Högsbo 2:1 Högsbo Olof Asklunds gata 6-10 1991 6,325 6,325
Högsbo 32:3 Högsbo J A Wettergrens gata 5 1974 6,381 1,053 715 8,149
Lindholmen 30:2 Lindholmen Lindholmspiren 9 2003 8,667 996 9,663
Lindholmen 39:3 Lindholmen Lindholmspiren 2 2016 8922 8922
Stigberget 34:12 Masthugget Masthuggstorget 3 1967/1999 4,457 2,801 264 229 7,751
Stigberget 34:13 Masthugget Fjärde Långgatan 46-48 1969 7,246 120 2,382 9,748
Bosgården 1:71 Mölndal Södra Ågatan 4 1988 4,711 56 50 4,817
Forsåker 1:196 Mölndal Kvarnbygatan 10-14 1955/2002 5,317 150 5,467
Hårddisken 1 Mölndal Betagatan 1 2016 2,146 2,608 4,754
Livered 1:329 Mölndal Streteredsvägen 100 1962 13,937 13,937
Solsten 1:110 Mölnlycke Företagsvägen 2 1991 1,678 1,089 356 3,123
Solsten 1:132 Mölnlycke Konstruktionsvägen 14 2002 4,953 4,953
Syrhåla 3:1 Torslanda Bulyckevägen 25 1975 2,758 21,984 3,280 28,022
Sörred 7:24 Torslanda Gunnar Engellaus väg 1972 11,035 4,006 15,041
Sörred 8:11 Torslanda Amazonvägen 8-10 1984 10,813 10,813
Total investment properties 408,266 16,851 239,369 76,943 741,429
Year of Lettable area,
Project properties Area Address construction Site area sq. m.
Gamlestaden 740:132 Gamlestaden Gamlestads torg 1,600 -
Gårda 2:12 Gårda Venusgatan 2-6 3,600 -
Högsbo 2:2*) Högsbo Gruvgatan 1 4,400 -
Högsbo 3:5*) Högsbo Fältspatsgatan 14 11,300 -
Högsbo 3:11*) Högsbo Fältspatsgatan 6 1964 6,000 8,243
Högsbo 3:12*) Högsbo Fältspatsgatan 2-4 1964 8,400 10,363
Högsbo 3:13*) Högsbo Fältspatsgatan 2 3,100 -
Högsbo 3:6*) Högsbo Fältspatsgatan 8-12 1964 8,200 6,535
Högsbo 3:9*) Högsbo Olof Asklunds gata 14 1971 4,700 4,333
Högsbo 33:1 Högsbo Gruvgatan 5,500 -
Högsbo 34:13*) Högsbo Gruvgatan 2 1981 3,200 1,780
Högsbo 39:1*) Högsbo Ingela Gathenhielms gata 4 8,200 -
Högsbo 4:1*) Högsbo Fältspatsgatan 1 / A Odhners gata 8 1965/1972 10,400 4,643
Högsbo 4:4*) Högsbo Fältspatsgatan 3 1962 10,300 6,388
Högsbo 4:6*) Högsbo A Odhners gata 14 6,500 -
Högsbo 757:118*) Högsbo Fältspatsgatan 2,800 -
Högsbo 757:121*) Högsbo Fältspatsgatan 1,000 -
Högsbo 757:122*) Högsbo Fältspatsgatan 1,000 -
Backen 2:18 Mölndal Streteredsvägen 100 6,900 -
Syrhåla 2:3 Torslanda Hamneviksvägen 60,000 -
Syrhåla 4:2 Torslanda Bulyckevägen 7 172,000 700
Sörred 7:21 Torslanda Hisingsleden 65,000 -
Sörred 8:12 Torslanda Sörred Norra 254,000 -
Sörred 7:25 Torslanda Sörredsrondellen 110,000 -
Total project properties 768,100 42,985
TOTAL investment properties and project properties 784,414

*) Part of the project Södra Änggården

Jointly owned properties accounted for as associates

Year of Industrial/
construc
Investment property Area Address tion Offices Retail warehouse Other Total
Inom Vallgraven 49:1 City centre Skeppsbron 5 1929/2012 4,702 371 296 5,369

THE SHARE AND SHAREHOLDERS

Platzer's Class B shares have been listed on NAS-DAQ OMX Stockholm, Mid Cap, since 29 November 2013. The company's share price at 30 June 2018 was SEK 58.50 per share, corresponding to a market capitalisation of SEK 7,009 million based on the number of outstanding shares. In the first half of the year, a total of 8.8 million shares (5.3), worth a total of SEK 485 million (244), changed hands. Average daily turnover was around 72,000 shares per day (43,000).

Share capital

Platzer's share capital as at the balance sheet date amounted to SEK 11,993,429.20, divided between 20,000,000 Class A shares with 10 votes per share, and 99,934,292 Class B shares carrying one vote per share. Each share has a quotient value of SEK 0.10.

Platzer's holding of own shares consists of 118,429 Class B shares after the company's own holding were awarded to senior executives as part of a share incentive scheme that finished in the second quarter.

In connection with the listing in November 2013, the company carried out a new issue of shares priced at SEK 26.50 each, which raised SEK 651 million net of issue costs. The most recent change in share capital took place in the fourth quarter of 2016, when Platzer carried out a rights issue of SEK 718 million.

Dividend policy and dividend

The long-term policy is to pay a dividend of 50% of income from property management after tax (22% flat-rate tax). The Annual General Meeting on 26 April 2018 approved a dividend of SEK 1.50 per share (1.10) for 2017.

Ownership

The number of shareholders as at 31 May stood at 4,873 (3,843). This is the largest number of shareholders reported by Platzer since the listing in 2013. Foreign ownership amounted to five per cent of equity.

Platzer's Articles of Association include a pre-emptive rights clause, which states that a buyer of Class A shares, who did not previously own Class A shares, must offer other holders of Class A shares the right of first refusal, unless this acquisition took place through an intra-group transfer or equivalent within any of the current groups of shareholders. If the holders of Class A shares do not take up this right of first refusal, the transferred shares will automatically be converted into B shares before the acquiring party is entered in the shareholders' register.

Information for shareholders

Platzer's primary information channel is platzer. se. All press releases and financial reports are published here. Press releases and reports can be obtained by email or SMS in connection with publication. The website also includes presentations, general information about the share and reports on corporate governance and financial data.

Share price performance Platzer Fastigheter

MAJOR SHAREHOLDERS

Major shareholders in Platzer Fastigheter Holding AB (publ) as at 31 May 2018

Owners Number of
Class A shares
Number of
Class B
shares
Number of
shares
Voting
rights, %
Share of
equity,%
Ernström & Co 11,000,000 2,973,164 13,973,164 37.7 11.7
Länsförsäkringar Göteborg och Bohuslän 5,000,000 15,203,112 20,203,112 21.7 16.9
Länsförsäkringar Skaraborg 4,000,000 1,000,000 5,000,000 13.7 4.2
Family Hielte/Hobohm 22,644,016 22,644,016 7.6 18.9
Fourth Swedish National Pension Fund 11,905,860 11,905,860 4.0 9.9
Länsförsäkringar fondförvaltning AB 8,411,040 8,411,040 2.8 7.0
Carnegie Fonder 7,642,826 7,642,826 2.5 6.4
Lesley Invest (incl. private holdings) 4,064,362 4,064,362 1.4 3.4
Svolder AB 4,028,811 4,028,811 1.3 3.4
RBC Investor Services Bank SA 3,035,671 3,035,671 1.0 2.5
Other shareholders 18,907,001 18,907,001 6.3 15.8
Total number of shares outstanding 20,000,000 99,815,863 119,815,863 100.0 100.0
Buyback of own shares 118,429 118,429
Total number of registered shares 20,000,000 99,934,292 119,934,292

KEY PERFORMANCE INDICATORS PER SHARE

2018
Jan-Jun
2017
Jan-Jun
2017
Jan-Dec
2017/2018
Jul-Jun
Equity, SEK 53.21 41.41 49.36 53.21
Long-term net asset value (EPRA NAV), SEK 62.85 48.78 58.39 62.85
Share price, SEK 58.50 51.25 52.00 58.50
Profit after tax, SEK 1) 5.40 3.60 11.54 13.34
Income from property management, SEK 2) 2.10 2.08 4.06 4.07
Cash flow from operating activities, SEK 1.21 1.62 3.58 3.17
Dividend, SEK - - 1.50 -
Number of shares as at the balance sheet date, thousand 119,816 119,684 119,684 119,816
Average number of shares, thousand 119,750 119,684 119,684 119,750

For definitions and calculations of Key Performance Indicators, please see pages 30-31.

  • 1) There is no dilution effect, as there are no potential shares.
  • 2) Income from property management excluding changes in value attributable to associates.

DEFINITIONS

Platzer applies ESMA guidelines on alternative performance measures. The company discloses some financial performance measures in its interim report which are not defined in IFRS. The company believes that these measures provide valuable supplementary information to investors and the company management since they facilitate evaluation of the company's performance. Because not all companies calculate financial measures in the same way, these are not always comparable with measures used by other companies. These financial measures should therefore not be viewed as a replacement for measures defined in accordance with IFRS. The table below presents the alternative performance measures considered relevant. Platzer uses the alternative performance measures debt/equity ratio, interest coverage ratio, loan-to-value ratio, equity/assets ratio and return on equity because these are considered to provide readers of the report with

relevant supplementary information to enable them to assess the potential for dividends and strategic investments and also to assess the company's ability to meet its financial commitments. In addition, the company uses the key performance indicators investment yield and surplus ratio, which are measures that are considered relevant to investors who want to understand how the company generates results. As a listed company, Platzer has also opted to use key performance indicators per share that are relevant to the industry sector, such as long-term net asset value (EPRA NAV).

The key performance indicators are based on statements of income, financial position, changes in equity and cash flow. In the event that the key ratios cannot be directly derived from the above statements, the basis for and method by which these ratios are calculated are shown below.

ALTERNATIVE PERFORMANCE
MEASURES
DEFINITION AND CALCULATION METHOD
Debt/equity ratio
Interest coverage ratio
Interest-bearing liabilities divided by equity.
Profit after financial income divided by interest expenses.
Excluding changes in value attributable to associates. See next page
for calculation.
Loan-to-value ratio Interest-bearing liabilities divided by the value of the properties.
Equity ratio Total shareholders' equity divided by total assets.
Return on equity Profit after tax as a percentage of average equity, translated into
full-year value for interim periods. Attributable to Parent Company's
shareholders. See next page for calculation.
Key financial indicators per share: Equity and long-term net asset value are calculated on the basis of
Equity, Long-term net asset value, Profit after the number of outstanding shares as at the balance sheet date.
tax, Income from property management, Cash Other indicators are calculated on the basis of the average number
flow from operating activities of outstanding shares. Profit after tax refers to profits attributable
to the Parent Company's shareholders (definition according to IFRS).
Income from property management excluding changes in value
attributable to associates.
Long-term net asset value (EPRA NAV) Equity according to the balance sheet, including reversals of
interest rate derivatives and deferred tax. Attributable to Parent
Company's shareholders. See next page for calculation.
Investment yield Operating surplus as a percentage of the average value of the
properties, translated into full-year value for interim periods. See
next page for calculation.
Surplus ratio Operating surplus as a percentage of rental income.
Economic occupancy rate* Rental income as a percentage of rental value, where rental income
is defined as debited rent plus supplements for heating and
property tax, and rental value is defined as rental income plus
estimated market rent (rent excluding operating costs) for non
leased premises (in their 'as is' condition).
Rental value, SEK/sq.m.* Rental value divided by average leasable area where rental value is
defined as rental income plus estimated market rent (excluding
operating costs) for non-leased premises (in their 'as is' condition).
Translated into full-year value for interim periods.

DEFINITION AND CALCULATION METHOD

*) The key indicators are operational and are not considered to be alternative performance measures according to ESMA guidelines.

CALCULATION OF KEY PERFORMANCE INDICATORS

2018
Jan-Jun
2017
Jan-Jun
2017
Jan-Dec
2017/2018
Jul-Jun
Interest coverage ratio (multiple)
Operating surplus 379 367 727 739
Central administration -27 -21 -46 -52
Interest income 0 0 0 0
Total 352 346 681 687
Interest expense -102 -97 -195 -200
3.5 3.6 3.5 3.4
Return on equity, %
Attributable to the Parent Company's shareholders:
Profit after tax 1,381 1,598
Income from property management (translated into full year 502 495
for interim periods)
Change in value, investment properties 504 260
Change in value, financial instruments -4 43
Total 782 622 1,381 1,598
Average equity 6,141 4,806 5,282 5,665
12.7 13.0 26.2 28.2
Long-term net asset value (EPRA NAV), SEK
Attributable to the Parent Company's shareholders:
Equity 6,375 4,956 5,907 6,375
Reversal of deferred tax 875 595 805 875
Reversal of interest rate derivatives 280 287 276 280
Total 7,530 5,838 6,988 7,530
Number of shares 119,816 119,684 119,684 119,816
62.85 48.78 58.39 62.85
Investment yield, %
Operating surplus (translated into full year for interim periods) 756 734 727 739
Average value of properties 15,839 13,793 14,587 15,045
4.8 5.3 5.0 4.9

CALENDAR

Interim Report January-September 2018 25 October 2018 at 08:00 Year-end Report 2018 8 February 2019 at 08:00

For further information, please visit platzer.se or contact P-G Persson, CEO, +46 (0)734 11 12 22 / Lennart Ekelund, CFO, +46 (0)703 98 47 87

P l a t z e r F a s t i g h e t e r H o l d i n g A B ( p u b l ) , P O B o x 2 11 , S E - 4 0 1 2 3 G O T H E N B U R G Office Address: Kämpegatan 7 Tel. +46 (0)31 63 12 00, Fax +46 (0)31 63 12 01 [email protected] platzer.se Registered office of Board of Directors: Gothenburg Corp. ID No: 556746-6437

Talk to a Data Expert

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