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

Fabege

Quarterly Report Apr 24, 2018

2914_10-q_2018-04-24_6362fa3e-e894-4670-badb-5a06160c9918.pdf

Quarterly Report

Open in Viewer

Opens in native device viewer

Q1 2018

Summary, SEKm

2018
Jan-Mar
2017
Jan-Mar
2017
Jan-Dec
Rental income 614 546 2,280
Net operating income 439 379 1,680
Profit from property management 274 216 992
Profit before tax 3,097 1,135 7,351
Profit after tax 2,539 882 5,632
Surplus ratio,% 72 69 74
Loan-to-value ratio, properties, % 41 44 43
EPRA NAV, SEK per share 220 165 201

January – March 2018¹

  • Rental income increased to SEK 614m (546), primarily as a result of completed project properties generating revenue. In an identical portfolio, income rose by approximately 13 per cent (8).
  • Net operating income increased to SEK 439m (379). In an identical portfolio, net operating income rose by approximately 17 per cent (11). The surplus ratio was 72 per cent (69).
  • Profit from property management rose to SEK 274m (216).
  • Realised and unrealised changes in value amounted to SEK 2,783m (833) in properties and SEK 40m (89) in interest-rate derivatives.
  • Profit before tax for the period amounted to SEK 3,097m (1,135).
  • After-tax profit for the period amounted to SEK 2,539m (882), corresponding to SEK 15.36 per share (5.33).
  • Net lettings during the year totalled SEK 9m (21). The rent levels from renegotiated leases increased by an average of 20 per cent (20).
  • The equity/assets ratio was 49 per cent (47) and the loan-to-value ratio was 41 per cent (43).

¹The comparison figures for income and expense items relate to values for January– March 2017 and for balance sheet items at 31 December 2017.

Christian Hermelin, CEO

SURPLUS RATIO

Target 2018: 72% in Q1/74% full year Long-term target 2020: 75%

Target: At least SEK 1,500m per year

RETURN ON PROJECTS

Target: At least 20%, Q1 2018 178%

NET LETTINGS

Target: At least SEK 80m per year.

Fabege continues to grow

The first quarter of 2018 indicates a persistently strong property market, with increased rent levels and lower yield requirements and thus rising property values.

Start of year marked by stable and strong property market

Last year's strong performance on the property market looks set to continue. We are seeing daily evidence that rent levels have yet to reach their peak, and of considerable interest in investing in well located office properties in Stockholm. Values are still on the rise, both via higher rent levels and falling yield requirements. During the quarter, several transactions on Stockholm's office market have proved that deals are possible at new record levels. With modern properties in attractive locations, Fabege is able to report continued value growth not only in project operations but also in its investment property portfolio.

Growth in revenue and profit from property management

Fabege's cash flow growth is continuing via the completion of projects and rent increases, which are gradually boosting revenue. During the quarter, we achieved a surplus ratio of 72 per cent, which is consistent with our target. This is despite the wintry start to the year. Profit from property management increased by over 25 per cent compared with the previous year.

Sales in line with business model

In March, we sold Uarda 6 in Arenastaden to the German company Union Investment. Uarda 6 is the third property that Union has acquired from Fabege, and the transaction was arranged at a new record-low yield. The property will remain on Fabege's balance sheet until handover at the end of May. We will then continue to manage the property on behalf of Union, thus retaining our relationships with the tenants. This allows us to continue operating as a strong, long-term owner and property manager in Arenastaden. Selling modern, fully developed properties frees up capital for value-generating project investments, which is entirely in line with Fabege's business model.

Public rating

We have taken the next step in boosting our financial profile, with a focus on highlighting our exceptional quality and long-term approach to our investors. We are therefore delighted that in February we were awarded an investment grade rating by Moody's of Baa3, stable outlook. Our ambition is to increase the proportion of capital market financing primarily via our green bond programme. The credit rating from Moody's allows us greater scope for seeking financing on favourable terms, and we have already seen positive effects on pricing and the fact that we are now reaching more potential investors.

New corporation tax from 2019

We are pleased to see that the uncertainty in the market regarding corporate taxation has now come to an end. It is also positive that the government decided not to pursue its original, more stringent proposal, but has instead presented a proposal that is more consistent with the EU directive. For Fabege, the proposal will mean higher taxable earnings and a subsequent faster pace of offsetting against loss carryforwards.

Market outlook

The year got off to a good start, and market conditions are consistently healthy. As long as the economic situation remains good, which it is expected to in 2018, I anticipate a persistently strong year with high net lettings, rising revenue and falling interest expenses. The major transaction of the quarter paves the way for continued investment in new, exciting projects. We have high ambitions and are continually striving to improve. Fabege is well positioned to capitalise on the business opportunities that lie ahead.

Christian Hermelin, CEO

Earnings Jan–Mar 20181

The first quarter of the year indicated rising rental income, increased net operating income and higher earnings from property management. The quarter also reported continued changes in value attributable to both the investment property portfolio, as well as projects and transactions.

Revenues and earnings

Profit after tax for the period was SEK 2,539m (882), corresponding to earnings per share of SEK 15.36 (5.33). Profit before tax for the period amounted to SEK 3,097m (1,135). Improved earnings from property management and continued substantial positive changes in value in the property portfolio meant that profit before tax rose in comparison with the previous year.

Rental income increased to SEK 614m (546) and net operating income increased to SEK 439m (379). In an identical portfolio, rental income grew by just over 13 per cent (8), of which almost half related to growth through tenants moving in to completed project properties. The remaining increase was primarily due to new lettings and renegotiated rent levels. Net operating income in an identical portfolio rose by approximately 17 per cent (11). The surplus ratio was 72 per cent (69).

Realised changes in value totalled SEK 83m (0) and concerned payment of an additional consideration relating to a sale concluded in 2010.

Uarda 6 was divested during the quarter, with transfer of ownership scheduled for May 2018. An agreement on the sale of Resedan 3 was signed in April. The agreed sales generated a total profit of SEK 132m compared with the year-end valuation, which is included in the recognised unrealised change in value for the quarter. Unrealised changes in value totalled SEK 2,700m (833). The unrealised change in the value of the investment property portfolio of SEK 1,430m (495) was approximately equal to the attributable to increased rental rates in new leases and renegotiations and reduced yield requirements. The average yield requirement declined to 4.24 per cent (4.36 at year-end). Furthermore, unrealized changes in value of SEK 132 m were reported for the two properties sold in February and April.The project portfolio contributed to an unrealised change in value of SEK 1,138m (338), mainly due to development gains in major project properties.

The share in profit of associated companies was SEK −21m (−11) and related to a capital contribution to Arenabolaget during the period.

Unrealised changes in value in the derivative portfolio totalled SEK 40m (89), primarily due to rising long-term interest rates. Net interest items declined to SEK −126m (−133). Increased borrowing was offset by lower average interest.

Segment reporting

The Property Management segment generated net operating income of SEK 424m (371), representing a surplus ratio of 72 per cent (72). The occupancy rate was 95 per cent (94). Earnings from property management totalled SEK 284m (240). Unrealised changes in the value of properties amounted to SEK 1,430m (495).

The Property Development segment generated net operating income of SEK 15m (8), giving a surplus ratio of 58 per cent (28). Earnings from property management totalled SEK −10m (−24). Unrealised changes in the value of properties totalled SEK 1,138m (338), corresponding to a yield of 178 per cent on invested capital in the project portfolio. The high yield is largely due to an upward revision of the value of Pyramiden 4 in connection with the completion of the project.

Earnings from Transactions during the period included both realised and unrealised changes in value, and totalled SEK 215m (0). Realized changes in value of SEK 83 M related to the payment of an additional purchase price. Unrealized changes in value of SEK 132m related to changes in value compared with the previous quarter for the two properties sold in February and April respectively.

The Pyramiden 4 property was reclassified as an investment property at the end of the quarter. All reclassifications during the period between the Property Management and Property Development segments are stated in the note on Segment Reporting on page 15.

¹The comparison figures for income and expense items relate to values for January–March 2017 and for balance sheet items at 31 December 2017.

Quarter 1 in brief

  • Continued healthy demand for office premises in Stockholm and rising rent levels in all our submarkets.
  • New lettings totalled SEK 55m (68) and net lettings amounted to SEK 9m (21).
  • The surplus ratio was 72 per cent (69).
  • Earnings from property management totalled SEK 274m (216).
  • The property portfolio exhibited unrealised value growth of SEK 2,700m (833), of which projects accounted for SEK 1,138m (338).
  • Realised changes in property values totalled SEK 83m (0).
  • Due to higher long-term interest rates, the negative fair value of the derivative portfolio decreased by SEK 40m (89).
  • After-tax profit for the quarter amounted to SEK 2,539m (882).

BUSINESS MODEL CONTRIBUTIONS TO EARNINGS

2018 2017
SEKm Jan-Mar Jan-Mar
Profit from Property Management activities 284 240
Changes in value (portfolio of investment
properties) 1,430 495
Contribution from Property 1,714 735
Management
Profit from Property Management activities -10 -24
Changes in value (profit from Property
Development) 1,138 338
Contribution from Property 1,128 314
Development
Realised changes in value 215 0
Contribution from Transactions 215 0
Total contribution
from the operation 3,057 1,049

178%

Return Projects

Financing

Fabege employs long-term credit facilities subject to fixed terms and conditions. The company's creditors mainly comprise the major Nordic banks and investors on the capital market. The company regards the capital market as an excellent complement to bank financing and at the end of the quarter, it amounted to 42 per cent of total debt, including commercial paper.

Interest-bearing liabilities at the end of the period totalled SEK 25,194m (24,841), with an average interest rate of 2.17 per cent excluding, and 2.27 per cent including commitment fees on the undrawn portion of committed credit facilities. Undrawn committed credit facilities amounted to SEK 3,102m.

In February, Fabege received an external credit rating from Moody's, which gave an investment grade rating of Baa3, stable outlook. Reactions have been extremely positive and produced an immediate price effect on the capital market. Moody's has also carried out an evaluation of one of the bonds in the green MTN programme, which obtained the highest rating of GB1 (excellent).

In Q1, Fabege issued green bonds of SEK 1,000m with a maturity of five years. The company has since, at the beginning of April, issued a further SEK 900m with maturities of two and six years respectively. At the end of March, outstanding bonds totalled SEK 3,700m of the total framework of SEK 5,000m. The green MTN programme allows the company opportunities to issue non-covered green bonds. Interest on bond loans is calculated without a Stockholm Interbank Offered Rate (STIBOR) floor, which with the current negative STIBOR rate means the financing cost at present will be extremely advantageous compared with bank loans. In addition to the green bonds, Fabege also had outstanding covered bonds of SEK 2,811m on the capital market via the part owned company Svensk Fastighetsfinansiering SFF, of which SEK 2,386m related to green bonds.

The proportion of green financing totalled 50 per cent of outstanding loans at the end of the period. As the company's properties gain environmental certification, the objective is for financing to be sustainable as well, and Fabege welcomes and encourages the new responsible financing opportunities that are being established on the market. All Fabege's Swedish bank financiers are providing opportunities for green financing, as are the capital market and European Investment Bank.

Fabege also has a commercial paper programme of SEK 5,000m. At the end of the quarter, SEK 4,175m had been drawn. The company has available credit facilities covering all outstanding commercial paper at any given time.

At 31 March, the average maturity was 4.2 years and the loan-to-value ratio was 41 per cent (43). The level of capital tied up in certificate loans is calculated on the basis of underlying loan commitments.

The average fixed-interest term for Fabege's debt portfolio was 2.6 years, including the effects of derivative instruments. In the first quarter, new interest rate swaps were agreed totalling SEK 500m with maturities of seven and ten years. At 31 March, Fabege's derivatives portfolio then comprised interest rate swaps totalling SEK 14,000m with terms of maturity extending through 2028 and carrying fixed interest at annual rates of between 0.24 and 2.73 per cent before margins. Fabege also holds callable swaps totalling SEK 3,000m at interest rates of between 3.95 and 3.98 per cent before margins, maturing in June 2018. Interest rates on 56 per cent of Fabege's loan portfolio were fixed using fixed-income derivatives. The derivatives portfolio is measured at market value and the change in value is recognised in profit or loss. At 31 March, the recognised negative fair value adjustment of the portfolio was SEK 251m (291). The derivatives portfolio is measured at the present value of future cash flows. The change in value is of an accounting nature and has no impact on the company's cash flow. At the due date, the market value of derivative instruments is always zero.

Net financial items included other financial expenses of SEK 10m, mainly pertaining to accrued opening charges for credit agreements and costs relating to bond and commercial paper programmes. In the first quarter, interest totalling SEK 17m (19) relating to project properties was capitalised.

INTEREST MATURITY STRUCTURE AT 31 MARCH 2018

Amount
SEKm
Average
interest
rate,%
Share,%
< 1 year 14,924 2.77 59
1-2 years 1,270 1.76 5
2-3 years 0 0.00 0
3-4 years 1,000 2.68 4
4-5 years 1,800 1.07 7
5 -6years 1,000 0.90 4
6-7 years 1,300 0.97 5
7-8 years 700 0.94 3
8-9 years 1,300 1.05 5
9-10 years 1,900 1.22 8
Total 25,194 2.17 100

The average interest rate for the < 1 year period includes the margin for the entire debt portfolio because the company's fixed-interest period is established using interest rate swaps, which are traded without margins.

LOAN MATURITY STRUCTURE AT 31 MARCH 2018

Credit
agreement
SEKm
Drawn,
SEKm
Commercial paper programme 5,000 4,175
< 1 year 4,570 2,101
1-2 years 4,171 3,463
2-3 years 5,794 3,194
3-4 years 2,300 800
4-5 years 5,700 5,700
5-10 years 4,508 4,508
10-15 years 0 0
15-20 years 0 0
20-25 years 1,253 1,253
Total 33,296 25,194

BREAKDOWN OF SOURCES OF FUNDING

50% green financing

Tax

Tax expense for the period amounted to SEK −558m (−253). The amount includes the resolution of deferred tax in the amount of SEK 105m (0) in connection with property sales. Tax was calculated at a rate of 22 per cent on taxable earnings.

The new tax proposals

In March, the Ministry of Finance announced an amended proposal on changes to corporate taxation. To summarise, the proposal involves limiting the deductibility of net interest expense to 30 per cent of EBITDA. Furthermore, the corporation tax rate will be reduced in two stages from the current level of 22 per cent, to 21.4 per cent as of 2019 and 20.6 per cent as of 2021. When calculating interest deductions, any offsetting against loss carryforwards must be taken into consideration. It is proposed that the changes apply from 1 January 2019. For Fabege, the proposal will mean taxable earnings will increase and that offsetting against loss carryforwards will happen at a faster pace. Calculated based on the outcome budgeted for the year, the change would have meant an increased deferred tax expense of around SEK 50m. However, rising market rates will increase the negative effect (assuming cash flow remains generally the same). Furthermore, there will be a positive non-recurring accounting effect when the deferred tax liability is measured at the new tax rate.

No new information has been communicated on this matter since the previously announced proposal on changes to taxation of property transactions, the 'packaging inquiry'. The proposed changes and impact on Fabege are entirely dependent on future property sales. There is a provision in the balance sheet for deferred tax on properties, which amounted to roughly SEK 6.1bn at year-end. Full application would increase the deferred tax liability by an additional SEK 1.3bn, based on the current tax rate of 22 per cent. However, in accounting terms this liability would not be activated until the properties to which it relates are divested. The proposal regarding changes to the charging of transaction tax (stamp duty) means that the deferred stamp duty of 2 per cent will most likely have a directly negative impact on property valuations. For Fabege, this effect corresponds to 2 per cent of the current property value, just over SEK 1.2bn. The consultation period for the proposal expired in September 2017.

Financial position and net asset value

Shareholders' equity amounted to SEK 30,551m (28,012) at the end of the period and the equity/assets ratio was 49 per cent (47). Equity per share attributable to Parent Company shareholders totalled SEK 185 (169). Excluding deferred tax on fair value adjustments of properties, net asset value per share was SEK 224 (169). EPRA NAV was SEK 220 per share (201).

Cash flow

Cash flow from operating activities before changes in working capital amounted to SEK 295m (188). Changes in working capital had an impact on cash flow of SEK −382m (1,687). Investing activities had an impact of SEK –615m (–2,779) on cash flow, while financing activities had a positive impact of SEK 353m (870) on cash flow. In investing activities, cash flow was driven by property transactions and projects. Overall, cash and cash equivalents changed by SEK –349m (–38) during the period.

SEK 220/share

EPRA NAV 31 March 2018

Financial targets

Fabege's Board of Directors has decided on the following financial targets for the business.

  • Loan-to-value ratio of max. 50 per cent.
  • Interest coverage ratio of at least 2.2. • The long-term debt ratio will amount to
  • max. 13.0. • Equity/assets ratio of min. 35 per cent.

Moody's investment grade

Baa3, stable outlook

DIVESTMENT OF UARDA 6

Fabege has signed an agreement on the sale of the Uarda 6 property in Arenastaden to Union Investment's open property fund Unilmmo: Europe, which has also previously acquired two properties in Arenastaden from Fabege. Fabege will continue to manage the property on behalf of Union Investment, retain customer relationships and continue to pursue the development of Arenastaden.

The transaction will generate a profit of SEK 93m before taxes and SEK 176m after taxes. In accordance with new accounting rules, the profit will be recognised as an unrealised change in value in Q1. The property will be handed over on 31 May 2018.

Operations Jan–Mar 20181

The first quarter of the year exhibited persistently rising rent levels in renegotiations and new lettings, and net lettings of SEK 9m. The sale of Uarda 6 confirmed the sustained decline in yield requirements. The pace of investment remained high and contributed towards value growth.

Property portfolio and property management

Fabege's Property Management and Property Development activities are concentrated on a few selected submarkets in and around Stockholm: Stockholm inner city, Solna and Hammarby Sjöstad. At 31 March 2018, Fabege owned 90 properties with a total rental value of SEK 2.6bn, lettable floor space of 1.1m sqm and a book value of SEK 61.4bn, of which development and project properties accounted for SEK 10.5bn. The financial occupancy rate for the entire portfolio, including project properties, was 94 per cent (93). The occupancy rate in the investment property portfolio was 95 per cent (94).

During the period, 32 new leases were signed at a total rental value of SEK 55m (68), of which 98 per cent pertained to green leases. Lease terminations totalled SEK 46m (47), while net lettings amounted to SEK 9m (21). Rental contracts totalling SEK 30m were renegotiated, with an average rise in rental value of 20 per cent, reflecting the persistently strong trend on the rental market during the year. The retention rate during the perid was 79 per cent (79).

Changes in the property portfolio

In 2010, Fabege divested a property portfolio to Profi Fastigheter. The parties agreed on an additional consideration, which was established once the detailed plan for the property in question had become legally binding. The additional purchase price of SEK 211m was paid at the beginning of the year, of which just over SEK 80m was reported as an realized change in value during the period.

Q1 saw the divestment of the Uarda 6 property in Arenastaden. Compared with the year-end valuation, the sale generated a realised profit of SEK 93m. Due to IFRS rules, the property will remain on Fabege's balance sheet until ownership is transferred, which will be in Q2. However, the profit will be recognised as an unrealised change in value in Q1. Resedan 3 was divested in April. The price exceeded the most recent valuation by SEK 39m and also this profit was reported as an unrealized change in value in the first quarter. Overall the transactions generated a total realised change in value of SEK 83m (0) and an unrealised change in value of SEK 132m (0).

Changes in value of properties

The entire property portfolio is externally valued at least once annually. Approximately 36 per cent of the properties were externally valued in the first quarter and the remainder were internally valued based on the most recent external valuations. The total market value at the end of the period was SEK 61.4bn (57.9).

Unrealised changes in value totalled SEK 2,700m (833). The average yield requirement saw a slight decline to 4.24 per cent (4.36 at year-end). The change in value in the investment property portfolio of SEK 1,562m (495) was principally due to higher rent levels and somewhat lower yield requirements. The project portfolio contributed to a change in value of SEK 1,138m (338), mainly due to development gains in major project properties.

Environmental certification of properties

Fabege's objective is for the company's entire property portfolio to be certified in accordance with BREEAM-SE/BREEAM In-Use. At the end of the period, a total of 61 per cent of the combined area of Fabege's existing portfolio was certified.

¹The comparison figures for income and expense items relate to values for January–March 2017 and for balance sheet items at 31 December 2017.

Projects and investments

The purpose of Fabege's project investments is to reduce vacancy rates and increase rents in the property portfolio, thereby improving cash flows and adding value. Property development is a key feature of Fabege's business model and should make a significant contribution to consolidated profit. The aim is to achieve a return on invested capital of at least 20 per cent. Another aim is to have all new builds certified under BREEAM-SE.

During the period, investments in existing properties and projects totalled SEK 786m (843), of which investments in projects and development properties accounted for SEK 638m (697). The return on capital invested in the project portfolio was 178 per cent. The high return is largely due to an upward revision of the value of Pyramiden 4 in connection with the completion of the project.

The capital invested in the investment property portfolio, which amounted to SEK 148m (145) and encompassed energy investments and tenant customisations, also contributed to the total growth in value.

Completed projects

March saw the completion of the new construction of Pyramiden 4, Arenastaden. SEB will be moving in during the final stage in April. The property was transferred to the investment property portfolio at the end of the quarter.

Major ongoing projects

The office project relating to Hörnan 1, Råsunda, is progressing according to plan, with an investment volume of SEK 530m. The production has entered its final phase in preparation for Telenor Sverige taking up occupancy in summer 2018. The occupancy rate is 85 per cent.

The office project at the Signalen 3 property in Arenastaden is also progressing according to plan, with work starting on the interior. The investment is expected to total SEK 1,130m and ICA has signed leases corresponding to 81 per cent of the lettable area, with occupancy scheduled for December 2018.

The new construction project relating to Pelaren 1, Globen, is progressing with work starting on the interior. The investment is estimated at SEK 780m. The occupancy rate is 99 per cent. The office will be ready for occupancy in summer and autumn 2018.

The conversion and extension of the Orgeln 7 property in Sundbyberg is also progressing as planned. Work is currently under way on the interior to complete the office space by June and December 2018. The estimated investment totals SEK 1,070m. The occupancy rate is 94 per cent. The remaining vacancies relate exclusively to storage and retail space on the ground floor.

Work is continuing on constructing the frame on the project relating to the conversion and extension of Trikåfabriken 9, Hammarby Sjöstad, with assembly of the wood frame and additional work on the frame. The investment is estimated at SEK 450m. The occupancy rate is 50 per cent. The property is expected to be ready for occupancy during the spring of 2019.

Planning work has begun regarding the construction of the office building at Båtturen 2, Hammarby Sjöstad. The investment is estimated at SEK 170m. The property is fully let to Goodbye Kansas.

The project at Lagern 4 regarding construction of a school, preschool and supported housing is continuing as planned. The property will be completed by the start of school in autumn 2018 and is fully let to the City of Solna. The investment totals SEK 140m.

Work has recently begun on the investment concerning Bilia's new facility at the Stora Frösunda 2 property in Solna. The investment is expected to amount to roughly SEK 1.1bn and the facility will be ready by the first quarter of 2021.

A decision was made on an investment to convert and upgrade Paradiset 23, Västra Kungsholmen. The investment is estimated at SEK 200m. The property is currently vacant.

In the fourth quarter, a decision was made regarding an investment relating to the forthcoming redevelopment of Fräsaren 12 in Solna Business Park for tenant customisation for Skolverket, with occupancy scheduled for Q4 2019. The investment is estimated at SEK 170m. Work will start on the project once ICA has vacated the premises in December 2018.

Via co-owned Selfoss Invest AB, Fabege and Svenska Hyreshus AB are leading a housing development project in Kista. The total investment is estimated to be SEK 450m excluding purchase of the land. The project is currently in the planning stage. Selfoss Invest will not be consolidated but will instead be reported as an associated company.

CHANGES IN PROPERTY VALUES 2018

Changes in property value 2018
Opening fair value 2018-01-01 57,889
Property acquisitions 0
Investments in new builds, extensions and conversions 786
Changes in value 2,700
Sales and disposals 0
Closing fair value 2018-03-31 61,375

AVERAGE YIELD REQUIREMENT PER AREA JAN–MAR 2018

Area Average yield, % Stockolm city 3.97 Solna 4.41 Hammarby Sjöstad 4.73 Average yield 4.24

SALES OF PROPERTIES JAN–MAR 2018

Property name Area Cat
egory
Lettable
area.sqm
Quarter 1
Uarda 6 Arenastaden Office 17,139
Quarter 2
Resedan 3 Vasastan Office 3,480
Quarter 3
Quarter 4

Total sales of properties 20,619 ¹ The property Uarda 1 and Resedan 3 will be vacated during Q2-20

PROPERTY ACQUISITIONS JAN–MAR 2018

Property name Area Category Lettable
area, sqm
Quarter 1
Quarter 2
Quarter 3
Quarter 4
Total acquisitions of properties 0

ONGOING PROJECTS >SEK 50M

31 March 2018

Lettable Occupancy rate, Estimated rental Carrying Estimated of which,
worked up.
Property listing Property type Area Completed area, sqm area, %¹ value, SEKm² amount SEKm investment, SEKm SEKm
Hörnan 1 Offices Solna Q2-2018 16,300 85% 51 859 530 473
Lagern 4 School Solna Q3-2018 5,100 100% 14 162 140 65
Orgeln 7 Offices/retail Sundbyberg Q4-2018 38,500 94% 120 1,683 1,070 774
Pelaren 1 Offices Globen Q4-2018 21,300 99% 69 854 780 559
Signalen 3 Offices Arenastaden Q4-2018 31,100 81% 92 1,212 1,130 661
Trikåfabriken 9 Offices Hammarby Sjöstad Q2-2019 16,700 50% 54 420 450 156
Båtturen 2 (part of) Offices Hammarby Sjöstad Q2-2019 5,200 100% 18 99 170 34
Paradiset 23 (part of) Offices Stadshagen Q4-2019 6,900 0% 24 167 200 12
Stora Frösunda 2 (part of)³ Offices Arenastaden Q1-2021 44,400 100% 60 22 1,100 15
Total 185,500 86% 502 5,478 5,570 2,749
Other land and project properties 932
Other development properties 4,060
Total projects, land and development properties 10,470

¹ Operational occupancy rate 31 March 2017.

² Rental value including additions. The annual rent for the largest projects in progress could increase to SEK 600m (fully let) from SEK 125m in annualised current rent as of 31 March 2018.

³In leaseable area for the property Stora Frösunda 2 (part of) there are approximately 28,800 sqm garage space

PROPERTY PORTFOLIO

31 March 2018

Property holdings

Lettable area, '000 Market Rental Financial
No. of properties sqm value SEKm value² occupancy rate %
Investment properties ¹ 62 1,015 50,905 2,521 95
Development properties ¹ 9 105 4,082 118 89
Land and Project properties ¹ 19 11 6,388 2 0
Total 90 1,131 61,375 2,641 94
Of which, Inner city 29 394 25,400 1,144 95
Of which, Solna 47 632 30,195 1,261 94
Of which, Hammarby Sjöstad 11 105 4,893 236 94
Of which, Other 3 0 887 0 0
Total 90 1,131 61,375 2,641 94

¹ See definitions on page 17.

² In the rental value, time limited deductions of about SEK 61m (in rolling annual rental value at 31 December) have not been deducted.

SEGMENT REPORTING IN SUMMARY¹

2018 2018 2018 2018 2017 2017 2017 2017
Jan-Mar
Property
Jan-Mar
Property
Jan-Mar Jan-Mar Jan-Mar
Property
Jan-Mar
Property
Jan-Mar Jan-Mar
SEKm Management Development Transaction Total Management Development Transaction Total
Rental income 588 26 614 517 29 546
Property expenses -164 -11 -175 -146 -21 -167
Net operating income 424 15 0 439 371 8 0 379
Surplus ratio, % 72% 58% 71% 72% 28% 69%
Central administration -15 -3 -18 -15 -4 -19
Net interest expense -105 -21 -126 -105 -28 -133
Share in profits of associated companies -20 -1 -21 -11 0 -11
Profit from property management activitie 284 -10 0 274 240 -24 0 216
Realised changes in value of properties 0 0 83 83 0 0 0 0
Unrealised changes in value of properties 1,430 1,138 132 2,700 495 338 833
Profit/loss before tax per segment 1,714 1,128 215 3,057 735 314 0 1,049
Changes in value, fixed income derivatives and
equities 40 86
Profit before tax 3,097 1,135
Properties, market value 50,905 10,470 61,375 40,001 10,831 50,832
Occupancy rate, % 95% 89% 94% 94% 82% 93%

¹ See definitions on page 17

Other financial information

SENSITIVITY ANALYSIS – PROPERTY VALUES

Change in value, % Impact on
after-tax
profit, SEKm
Equity/as
sets ratio, %
Loan-to
value
ratio, %
+1 479 49.0% 40.6%
0 0 48.8% 41.0%
-1 -479 48.5% 41.5%

Earnings and key ratios are affected by realised and unrealised changes in the value of properties. The table shows the effect of a 1 percentage point change in value after deferred tax deduction.

SENSITIVITY ANALYSIS – CASH FLOW AND EARNINGS

Effect,
Change SEKm
Rental income, total 1% 24.6
Rent level, commercial income 1% 23.5
Financial occupancy rate 1 percentage point 26.2
Property expenses 1% 6.3
Interest expense, rolling 12 months ¹ +/-1 percentage point 75 / 44

Interest expenses, longer term perspective 1 percentage point 251.9

The sensitivity analysis shows the effects on the Group's cash flow and earnings on an annualisedbasis after taking account of the full effect of each parameter.

In the short term, interest expenses increase regardless of whether the short-term rate rises or falls. Due to interest rate floors in loan agreements, Fabege is not able to fully utilise negative interest rates, whereby a negative outcome arises even when interest rates are reduced.

RENTAL INCOME – GROWTH OVER NEXT FOUR QUARTERS

The graph above shows the development of contracted rental income, including occupancies and vacations that are known about and renegotiations, but excluding letting targets. The graph therefore does not constitute a forecast, but rather aims to demonstrate the rental trend in the existing contract portfolio on the balance sheet date.

Human resources

At the end of the year, 167 people (162) were employed by the Fabege Group.

Parent Company

Sales during the period amounted to SEK 72m (61) and earnings before appropriations and tax amounted to SEK –88m (59).

Net investments in property, equipment and shares totalled SEK 0m (0).

Acquisition and transfer of treasury shares

The 2018 AGM renewed the authorisation of the Board to buy back and transfer shares in the company for the period extending up until the next AGM. Share buybacks are subject to a limit of 10 per cent of the total number of outstanding shares at any time. No shares were bought back during the period.

Events after balance sheet date

On 9 April, in accordance with the Board's proposal, the AGM resolved on a dividend of SEK 4.50 per share, totalling SEK 744m. The dividend was paid on 16 April 2018. In addition, the AGM resolved to carry out a 2:1 split of the company's share.

Resedan 3 was divested in April. The price exceeded the most recent valuation by SEK 39m and the profit was recognised as an unrealised change in value in Q1.

SEK 9m Net lettings Jan–Mar 2018

Opportunities and risks

Risks and uncertainties relating to cash flow from operations relate primarily to changes in rents, vacancies and interest rates. The effect of the changes on consolidated profit, including a sensitivity analysis and a more detailed description of risks and opportunities, are presented in the section on Risks and opportunities in the 2017 Annual Report (pages 57–61).

Properties are recognised at fair value and changes in value are recognised in profit or loss. Effects of changes in value on consolidated profit, the equity/assets ratio and the loan-to-value ratio are also presented in the section on Risks and opportunities and the sensitivity analysis in the 2017 Annual Report. Financial risk, defined as the risk of insufficient access to long-term funding through loans, and Fabege's management of this risk are also described in the Risks and opportunities section of the 2017 Annual Report (pages 57–61).

No material changes in the company's assessment of risks have arisen following publication of the 2017 Annual Report. Fabege's aims for the capital structure are to have an equity/assets ratio of at least 35 per cent and an interest coverage ratio of at least 2.2. The target for the loan-to-value ratio is a maximum of 50 per cent. The long-term debt ratio will amount to a maximum of 13.

Seasonal variations

Expenses for the running and maintenance of properties are subject to seasonal variations. For example, cold and snowy winters give rise to higher costs for heating and snow clearance, while hot summers result in higher cooling costs. Activity in the rental market is seasonal. Normally, more business transactions are completed in the second and fourth quarters, whereby net lettings in these quarters are often higher.

Market outlook

Both the property and rental markets remain strong. Given prevailing market conditions and Fabege's attractive property and project portfolio, circumstances are favourable for a continued positive trend in 2018. More completed projects will increase rental volumes which, combined with sustained operational efficiency and low interest expense, is expected to boost profit from property management, while project operations continue to generate value. Fabege is well positioned to capitalise on the business opportunities that lie ahead.

Accounting policies

Fabege prepares its consolidated financial statements according to International Financial Reporting Standards (IFRS). This interim report has been prepared in accordance with IAS 34 Interim Financial Reporting and the Swedish Annual Accounts Act.

Disclosures in accordance with IAS 34 Interim Financial Reporting are submitted both in the notes and in other sections of the interim report.

The Group applies the same accounting policies and valuation methods as in the latest annual report. New or revised IFRS standards or other IFRIC interpretations that came into effect after 1 January 2018 have not had any material impact on consolidated financial statements. The Parent Company prepares its financial statements according to RFR 2 Accounting for Legal Entities and the Swedish Annual Accounts Act, and applies the same accounting policies and valuation methods as in the latest annual report.

New accounting policies as of 1 January 2018 IFRS 15 Revenue from Contracts with Customers

The transition to IFRS 15 will be applied from 2018 and relates to recognition of revenue from contracts with customers, with revenue being separated into rental income (including on-charging of property tax) and service income, such as on-charging of heating, electricity, etc. Fabege's income largely comprises rental income and the change is not expected to have any material impact on Fabege's financial reporting.

As a rule, IFRS 15 states that property transactions should be recognised on the date that ownership is transferred. This is different to the procedure under current accounting policies, in which such transactions are normally recognised on the contract date.

IFRS 9 Financial instruments

IFRS 9 replaces IAS 39 on 1 January 2018. The standard introduces new principles for the classification of financial assets, for hedge accounting and for credit reserves. The single largest item within the framework of IFRS 9 concerns derivatives that continue to be recognised at fair value through profit or loss. IFRS 9 also means that the principles for credit loss provisioning should be based on an estimation of expected losses. Since the credit losses are minimal, the transition have not had any material impact on Fabege's financial reporting.

IFRS 16 Leases

This standard replaces IAS 17 and is applied from 2018, and it means among other things that lessees must record leases in the balance sheet. Given Fabege's status as a landlord and lessor, the change is not expected to affect the company's statements. The standard also covers reporting of leaseholds, which will involve a change to Fabege's accounts, however, it is not expected to have any material impact on financial reporting.

Stockholm, 24 April 2018

CHRISTIAN HERMELIN Chief Executive Officer.

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

The Fabege share

Fabege's shares are listed on Nasdaq Stockholm and are included in the Large Cap segment.

OWNERS

On 31 March 2018, Fabege had a total of 38,469 known shareholders. The 15 largest owners controlled 45.9 per cent of the total number of shares and votes.

OWNER DISTRIBUTION, 31 MARCH 2018

Number of Proportion Proportion
2018-03-31 shares* of equity, % of votes,%
Erik Paulsson with family,
privately and company 25,310,825 15.3 15.3
Fourth AP-fund 7,258,949 4.4 4.4
BlackRock 6,397,201 3.9 3.9
Investment AB Öresund 5,760,196 3.5 3.5
Länsfötrsäkringar Funds 4,669,710 2.8 2.8
Vanguard 4,164,806 2.5 2.5
Mats Qviberg with family 3,747,868 2.3 2.3
E.N.A City AB 3,050,000 1.8 1.8
Handelsbanken Funds 2,674,981 1.6 1.6
Principal Global Investors 2,509,852 1.5 1.5
Swedbank Robur Funds 2,403,537 1.5 1.5
TR Property Investment Trust 2,133,221 1.3 1.3
AFA Försäkringar 2,014,822 1.2 1.2
Pensionskassan SHB Försäkringsförening 1,920,000 1.2 1.2
Stichting Pensioenfonds ABP 1,825,699 1.1 1.1
Total 15 largest shareholders 75,841,667 45.9 45.9
Other 89,549,905 54.1 54.1
Total no. of
shares outstanding 165,391,572 100.0 100.0
Treasury shares 0 0 0
Total no. of registrated shares 165,391,572 100.0 100.0

*The verification date may vary for foreign shareholders.

DISTRIBUTION OF OWNERSHIP, 31 MARCH 2018

DISTRIBUTION OF FOREIGN OWNERSHIP, 31 MARCH 2018

TURNOVER AND TRADING, JAN-MAR 2018

Turnover and trading, Jan-Mars Nasdaq
Stockholm
2018 Fabege (average)
Lowest price, SEK 158 -
Highest price, SEK 184.70 -
VWAP, SEK 174.84 -
Average daily turnover, SEK 77,147,321 97,055,206
Number of traded shares, no 27,795,049 -
Number of transactions, no 441,191 -
Average transactions per day, no 1,931 2,614
Average value per transcation, SEK 39,952 37,129
Daily turnover relative to market capitalization 0.27 0.27

Large Cap

Source of share statistics: Holdings av Modular Finance AB. Compiled and processed data from various sources, including Euroclear, Morningstar and the Swedish Financial Supervisory Authority (Finansinspektionen).

CONSOLIDATED CONDENSED STATEMENT OF COMPREHENSIVE INCOME

2018 2017 2017 Rolling 12 m
SEKm Jan-Mar Jan-Mar Jan-Dec apr -mars
Rental income ¹ 614 546 2,280 2,348
Property expenses -175 -167 -600 -608
Net operating income 439 379 1,680 1,740
Surplus ratio, % 72% 69% 74% 74%
Central administration -18 -19 -74 -73
Net interest/expense -126 -133 -509 -502
Share in profits of associated companies -21 -11 -105 -115
Profit/loss from property management 274 216 992 1,050
Realised changes in value of properties 83 0 0 83
Unrealised changes in value of properties 2,700 833 6,095 7,962
Unrealised changes in value, fixed income derivatives 40 89 268 219
Changes in value of shares 0 -3 -4 -1
Profit/loss before tax 3,097 1,135 7,351 9,319
Current tax - - -1 -1
Deferred tax -558 -253 -1,718 -2,023
Profit/loss for period/year 2,539 882 5,632 7,289
Items that will not be restated in profit or loss
Revaluation of defined-benefit pensions - - -15 -15
Comprehensive income for the period/year 2,539 882 5,617 7,274
Total comprehensive income attributable to:
Parent company shareholders 2,539 882 5,617 7,274
Non-controlling interest - 0 - -
Earnings per share, SEK 15:36 5:33 34:05 44:08
Total earnings per share, SEK 15:36 5:33 33:96 43:99
No. of shares at period end, millions 165,392 165,392 165,392 165,392
Average no. of shares, thousands 165,392 165,392 165,392 165,392

CONSOLIDATED CONDENSED STATEMENT OF FINANCIAL POSITION

2018 2017 2017
SEKm Mar 31 Mar 31 Dec 31
Assets
Properties 61,375 50,832 57,889
Other tangible fixed assets 3 2 4
Financial fixed assets 400 360 342
Current assets 728 647 647
Short-term investments 153 142 153
Cash and cash equivalents 0 24 349
Total assets 62,659 52,007 59,384
Equity and liabilities
Shareholder's equity 30,551 23,277 28,012
Deferred tax 5,546 3,521 4,988
Other provisions 235 218 233
Interest-bearing liabilities¹ 25,194 22,548 24,841
Derivative instrument 251 470 291
Non-interest-bearing liabilities 882 1,973 1,019
Total equity and liabilities 62,659 52,007 59,384

¹ Of which short-term SEK 6,276m (7,817)

CONSOLIDATED CONDENSED STATEMENT OF CHANGES IN EQUITY

Of which,
attributable to Of which
Shareholders' Parent Company attributable to non
SEKm equity shareholders controlling interest
Shareholders' equity, 1 January 2016, according to adopted Statement of financial position 23,002 23,002 -
Cash dividend -662 -662 -
Acquired minority interest 55 55
Profit for the period 5,632 5,632 -
Other comprehensive income -15 -15 -
Shareholders' equity, 31 December 2016 28,012 27,957 55
Cash dividend - - -
Acquired minority interest -
Profit for the period 2,539 2,539 -
Other comprehensive income - - -
Shareholders' equity, 31 Dec 2017 30,551 30,496 55

CONSOLIDATED STATEMENT OF CASH FLOWS

2018 2017 2017
SEKm Jan-Mar Jan-Mar Jan-Dec
Operations
Net operating income 439 379 1,680
Central administration -18 -19 -74
Reversal of depreciation 0 0 1
Interest received 3 2 9
Interest paid -129 -145 -624
Income tax paid 0 -29 0
Cash flow before changes in working capital 295 188 992
Change in working capital
Change in current receivables -210 898 40
Change in current liabilities -172 789 -249
Total change in working capital -382 1,687 -209
Cash flow from operating activities -87 1,874 783
Investing activities
Investments in new-builds, extensions and conversions -769 -2,131 -2,676
Acquisition of properties 0 -345 -1,314
Divestment of properties 211 - 1,439
Other tangible fixed assets -57 -306 -146
Cash flow from investing activities -615 2,782 -2,697
Financing activities
Dividend to shareholders - - -622
Change in interest bearing liabilities 353 870 2,863
Cash flow from investing activities 353 870 2,201
Cash flow for the period -349 -38 287
Cash and cash equivalents at beginning of period 349 62 62
Cash and cash equivalents at end of period 0 24 349

CONSOLIDATED KEY RATIOS

Jan-Mar
Financial ²
Return on capital employed, %
23.6
Return on equity, %
34.7
Jan-Mar
11.7
15.2
2.7
Jan-Dec
21.1
22.1
Interest coverage ratio, multiple
3.3
3.2
Equity
49
45 47
Loan-to-value ratio, properties, %
41
44 43
Debt ratio, multiple
15.1
15.5 15.5
Debt/equity ratio, multiple
0.8
1.0 0.9
Share related ¹ ²
Earnings per share, SEK ³
15:36
5:33 34:05
Total earnings per share, SEK
15:36
5:33 33:96
Equity per share, SEK
185
141 169
Cash flow from operating activities per share, SEK
0:53
11:33 4:73
EPRA NAV, SEK per share
220
165 201
EPRA, EPS
1:47
1:22 5:45
Average no. of shares, thousands
165,392
165,392 165,392
No. of outstanding shares at end of period, thousands
165,392
165,392 165,392
Property-related
No. of properties
90
88 90
Carrying amount, Properties, SEKm
61,375
50,832 57,889
Lettable area, sqm
1,131,000
1,084,000 1,136,000
Financial occupancy rate, %
94
93 94
Total return on properties, %
5.5
2.5 15.0
Surplus ratio, %
72
69 74

¹ No dilution is possible because no potential dilution shares (such as convertible debentures) exist.

³ Unless otherwise stated, the key figure is not defined under IFRS. Please see page 17 for definitions

⁴ Definitions according to IFRS

DERIVATIVES

Derivatives are measured continuously at fair value in compliance with level 2, with the exception of the callable swaps measured in accordance with level 3. Changes in value are recognised in profit or loss. IAS 39 has been applied in the Parent Company as well since 2006. No changes have been made to the measurement model.

Group Parent Company
2018 2017 2018 2017
IFRS, level 3, SEKm Mar 31 Dec 31 Mar 31 Dec 31
Opening value -66 -218 -66 -218
Acquisitions/Investments 0 0 0 0
Changes in value 34 117 34 117
Matured 0 35 0 35
Closing value -32 -66 -32 -66
Carrying amount -32 -66 -32 -66

¹ Is attributable in its entirety to derivative instruments held by the company at the end of the quarter and shown in the statement of comprehensive income.

DEFERRED TAX

2018 2017 2017
Defered tax attributable to: Mar 31 Mar 31 Dec 31
- tax loss carryforwards, SEKm -978 -1,079 -1,066
- difference between book value and tax value in respect of properties, SEKm 6,602 4,699 6,124
- derivatives, SEKm -73 -103 -64
- other, SEKm -5 4 -6
Net debt, deferred tax, SEKm 5,546 3,521 4,988

RECONCILIATION OF KEY RATIOS

Details are provided below regarding reconciliation of the financial key ratios that Fabege continually monitors and for which established financial targets are in place. The following financial

targets have been adopted by the Board:

  • The loan-to-value ratio is not to exceed 50 per cent.
  • The equity/assets ratio shall be at least 35 per cent.
  • The interest coverage ratio is to be at least 2.2.
  • The long-term debt ratio will amount to a maximum of 13.
2018 2017 2017
Equity/assets ratio Mar 31 Mar 31 Dec 31
Equity, SEKm 30,551 23,277 28,012
Total assets, SEKm 62,659 52,007 59,384
Equity/assets ratio 49% 45% 47%
2018 2017 2017
Loan-to-value ratio, properties Mar 31 Mar 31 Dec 31
Interst-bearing liabilities, SEKm 25,194 22,548 24,841

Booked value properties, SEKm 61,375 50,832 57,889 Loan-to-value ratio, properties 41% 44% 43%

2018 2017 2017
Debt ratio Mar 31 Mar 31 Dec 31
Operating surplus, SEKm 1,740 1,531 1,680
Central administration, SEKm -73 -73 -74
Total, SEKm 1,667 1,458 1,606
Interest-bearing liabilities, SEKm 25,194 22,548 24,841
Debt ratio, multiple 15.1 15.5 15.5
2018 2017 2017
Interst coverage ratio, multiple Mar 31 Mar 31 Dec 31
Net operating income, SEKm 439 379 1,680
Central administration, SEKm -18 -19 -74
Total, SEKm 421 360 1,606
Net intrest/expense, SEKm -126 -133 -509
Interst coverage ratio, multiple 3.3 2.7 3.2
EPRA EPS 2018
Jan-Mar
2017
Jan-Mar
2017
Jan-Dec
Profit from property management, SEKm 274 216 992
Tax-deductable depreciation, SEKm -137 -148 -580
Sum, SEKm 137 69 412
Nominal tax (22%), SEKm -31 -15 -91
EPRA earnings in total, (Profit from property management minus nominal tax) SEKm 243 201 901
Number of shares, millions 165.4 165.4 165.4
EPRA EPS, SEK per share 1:47 1:22 5:45
2018 2017 2017
EPRA NAV Jan-Mar Jan-Mar Jan-Dec
Shareholders' equity, SEKm 30,551 23,222 28,012
Reversal of fixed-income derivatives, SEKm 251 470 291
Reversal of deferred tax according to the balance sheet, SEKm 5,546 3,521 4,988
Sum, SEKm 36,348 27,213 33,291
Number of shares, millions 165.4 165.4 165.4
EPRA NAV, SEK per share 220 165 201
2018 2017 2017
Return on equity Jan-Mar Jan-Mar Jan-Dec
Profit for the period, SEKm 2,539 882 5,632
Average shareholders' equity, SEKm 29,281 23,140 25,507
Return on equity 34.7% 15.2% 22.1%
2018 2017 2017
Total return on properties Jan-Mar Jan-Mar Jan-Dec
Net operating income, SEKm 439 379 1,680
Unrealized and realized value changes properties, SEKm 2,783 833 6,095
Market value including captal investment during the period, SEKm 58,675 48,684 51,794
Total return on properties, % 5.5% 2.5% 15.0%

CONTINGENT LIABILITIES

Contingent liabilities comprise the balance sheet date guarantees and commitments in favour of associated companies of SEK 337m (340) and other 0 (0).

SEGMENT REPORTING – CLASSIFICATIONS AND RECLASSIFICATIONS DURING THE PERIOD

The Pyramiden 4 property was reclassified as an investment property at the end of the first quarter.

PARENT COMPANY CONDENSED INCOME STATEMENT

2018 2017
SEKm Jan-Mar Jan-Mar
Income 72 61
Expenses -163 -70
Net financial items -37 -18
Changes in value, fixed-income derivatives 40 89
Changes in value, equities 0 -3
Group Contribution - -
Profit before tax -88 59
Current tax - -
Deferred tax -9 -20
Profit for the period -97 39

PARENT COMPANY CONDENSED BALANCE SHEET

2018 2017
SEKm Mar 31 Mar 31
Participation in Group companies 12,516 12,516
Other fixed assets 41,495 42,888
of which, receivables from Group companies 41,120 42,541
Current assets 357 86
Cash and cash equivalents 0 24
Total assets 54,368 55,514
Shareholders' equity 10,032 10,059
Provisions 69 -35
Long-term liabilities 38,937 36,558
of which, liabilities to Group companies 21,337 24,510
Current liabilities 5,330 8,932
Total equity and liabilities 54,368 55,514

Quarterly overview

CONDENSED INCOME STATEMENT, AMOUNTS IN SEKM

2018 2017 2016
SEKm Quarter 1 Quarter 4
Quarter 3
Quarter 2
Quarter 1 Quarter 4 Quarter 3 Quarter 2
Rental income 614 592 580 562 546 532 534 520
Property expenses -175 -142 -145 -146 -167 -150 -133 -151
Net operating income 439 450 435 416 379 382 401 369
Surplus ratio 72% 76% 75% 74% 69% 72% 75% 71%
Central administration -18 -21 -17 -17 -19 -17 -17 -20
Net interest expence -126 -126 -127 -123 -133 -129 -139 -142
Share in profits of associated companies -21 -24 -27 -43 -11 -402 -16 6
Profit/loss from property management 274 279 264 233 216 -166 229 213
Realised changes in value of properties 83 0 0 0 0 309 20 2
Unrealised value of properties 2,700 1,643 2,463 1,156 833 3,136 1,760 1,199
Unrealised changes in value, fixed-income derivatives 40 41 71 67 89 230 42 -55
Changes in value, equities 0 -1 0 0 -3 5 0 0
Profit for the period/year 3,097 1,962 2,798 1,456 1,135 3,514 2,051 1,359
Current tax - 0 -1 0 - -89 2 0
Deferred tax -558 -532 -596 -337 -253 -664 -437 -294
Comprehensive income for the period 2,539 1,430 2,201 1,119 882 2,761 1,616 1,065

CONDENSED FINANCIAL POSITION, AMOUNTS IN SEKM

2018 2017 2016
SEKm Quarter 1 Quarter 4 Quarter 3 Quarter 2 Quarter 1 Quarter 4 Quarter 3 Quarter 2
Assets
Properties 61,375 57,889 55,509 52,464 50,832 47,842 44,659 42,418
Other tangible fixed assets 3 4 3 2 2 2 2 2
Financial fixed assets 400 342 495 497 360 516 916 886
Current assets 728 647 586 636 647 1,687 500 529
Short-term investments 153 153 152 142 142 114 89 64
Cash and cash equivalents 0 349 161 19 24 62 36 195
Total assets 62,659 59,384 56,906 53,760 52,007 50,223 46,202 44,094
Equitites and liabilities
Shareholders' equity 30,551 28,012 26,597 24,396 23,277 23,002 20,246 18,630
Deferred tax 5,546 4,988 4,455 3,859 3,521 3,271 2,648 2,211
Other provisions 235 233 216 216 218 215 142 154
Interest-bearing liabilities 25,194 24,841 24,436 23,886 22,548 21,978 20,818 20,574
Other long-term liabilities - - - - - - 625 623
Derivative instruments 251 291 332 402 470 559 789 831
Non-interest bearing liabilitis 882 1,019 870 1,001 1,973 1,198 934 1,071
Total equity and liabilities 62,659 59,384 56,906 53,760 52,007 50,223 46,202 44,094

KEY RATIOS

2018 2017 2016
Quarter 1 Quarter 4 Quarter 3 Quarter 2 Quarter 1 Quarter 4 Quarter 3 Quarter 2
Financial²
Return on capital employed, % 23.6 16.1 23.4 13.4 11.7 33.2 21.2 15.2
Return on equtiy, % 8.7 5.2 8.5 4.7 3.7 12.8 8.3 5.6
Interest coverage ratio, multiple² 3.3 3.4 3.3 3.2 2.7 2.8 2.8 2.5
Equity/assets ratio, % 49 47 47 45 45 46 44 42
Loan-to-value ratio, properties, % 41 43 44 46 44 46 47 49
Debt ratio, multiple 15.1 15.5 14.6 16.1 15.5 15.3 14.8 15.0
Debt/equity raio, multiple 0.8 0.9 0.9 1.0 1.0 1.0 1.0 1.1
Share-related¹ ²
Earnings per share, SEK³ 15:36 9:18 13:30 6:77 5:33 16:70 9:77 6:44
Total earnings per share, SEK 185 169 161 147 141 139 122 113
Cash flow from operating activities per share, SEK 0:53 0:91 -7:76 0:25 11:33 1:75 0:52 0:52
EPRA NAV, SEK per share 220 201 190 173 165 163 144 131
EPRA EPS 1:47 1:50 1:44 1:29 1:22 -0:52 1:26 1:18
No. of shares outstanding at the end of the period, thousands 165,392 165,392 165,392 165,392 165,392 165,392 165,392 165,392
Average no. of shares, thousands 165,392 165,392 165,392 165,392 165,392 165,392 165,392 165,392
Property-related
Financial occupancy rate, % 94 94 94 94 93 94 94 93
Total return on properties, % 5.5 3.7 5.5 3.1 2.5 8.6 5.1 3.8
Surplus ratio, % 72 76 75 74 69 72 75 71

¹ The interest coverage ratio definition has been changed from 1 January 2016. The comparative figures have been restated according to the new definition.

² Unless otherwise stated, the key figure is not defined under IFRS. Please see page 17 for definitions

³ Definitionen according to IFRS.

Definitions

The company presents certain financial performance measures in the interim report that are not defined according to IFRS. The company considers that these measures provide valuable supplementary information for investors and company management, as they enable an assessment and benchmarking of the company's presentation. Since not all companies calculate financial performance measures in the same way, these are not always comparable to measures used by other companies. These financial performance measures should not therefore be regarded as substitutes for measures defined according to IFRS. The following key ratios are not defined according to IFRS, unless otherwise stated.

DEBT/EQUITY RATIO

Interest-bearing liabilities divided by shareholders' equity.

DEBT RATIO

Interest-bearing liabilities divided by rolling twelve-month net operating income less central administration.

CAPITAL EMPLOYED

Total assets less non-interest-bearing liabilities, provisions and deferred tax.

CASH FLOW FROM OPERATING AC-TIVITIES PER SHARE

Cash flow from operating activities (after changes in working capital), divided by the average number of outstanding shares.

DEVELOPMENT PROPERTIES*

Properties in which a conversion or extension is in progress or planned that has a significant impact on the property's net operating income. Net operating income is affected either directly by the project or by limitations on lettings prior to impending improvement work.

EPRA EPS

Profit from property management less tax at a nominal rate attributable to profit from property management, divided by average number of shares. Taxable profit from property management is defined as profit from property management less such amounts as tax-deductible depreciation and remodelling.

EPRA NAV

– LONG-TERM NET ASSET VALUE

Shareholders' equity per share following the reversal of fixed-income derivatives and deferred tax according to the balance sheet.

EQUITY/ASSETS RATIO

Equity, including non-controlling interests, divided by balance sheet total.

EQUITY PER SHARE

Parent Company shareholders' share of equity according to the balance sheet, divided by the number of shares at the end of the period.

FINANCIAL OCCUPANCY RATE*

Lease value divided by rental value at the end of the period.

INTEREST COVERAGE RATIONET

Net operating income less central administration in relation to net interest items (interest expenses less interest income)

INVESTMENT PROPERTIES*

Properties that are being actively managed on an ongoing basis.

RENTAL VALUE*

Lease value plus estimated annual rent for vacant premises after a reasonable general renovation.

LAND AND PROJECT PROPERTIES*

Land and development properties and properties in which a new build/complete redevelopment is in progress.

LEASE VALUE*

Stated as an annual value. Index-adjusted basic rent under the rental agreement plus rent supplements.

LOAN-TO-VALUE RATIO, PROPERTIES

Interest-bearing liabilities divided by the carrying amount of the properties at the end of the period.

NET LETTINGS*

New lettings during the period less terminations to vacate.

PROFIT/EARNINGS PER SHARE

Parent Company shareholders' share of earnings after tax for the period, divided by average number of outstanding shares during the period. Definition according to IFRS.

RENTAL VALUE*

Lease value plus estimated annual rent for vacant premises after a reasonable general renovation.

RETENTION RATE*

Proportion of leases that are extended in relation to the proportion of cancellable leases.

RETURN ON CAPITAL EMPLOYED

Profit before tax plus interest expenses, divided by average capital employed. In interim reports, the return is converted into its annualised value without taking account of seasonal variations.

RETURN ON EQUITY

Profit for the period/year divided by average shareholders' equity including non-controlling interest. In interim reports, the return is converted into its annualised value without taking account of seasonal variations.

RETURN, SHARE

Dividend for the year divided by the share price at year-end.

SEGMENT REPORTING

in accordance with IFRS 8, segments are presented from the point of view of management, divided into the following segments: Property Management, Property Development and Transactions. Rental income and property expenses, as well as realised and unrealised changes in value including tax, are directly attributable to properties in each segment (direct income and expenses). In cases where a property changes character during the year, earnings attributable to the property are allocated to each segment based on the period of time that the property belonged to each segment. Central administration and items in net financial expense have been allocated to the segments in a standardised manner based on each segment's share of the total property value (indirect income and expenses). Property assets are directly attributed to each segment and recognised on the balance sheet date.

SURPLUS RATIO*

Net operating income divided by rental income.

TOTAL RETURN PROPERTIES

Net operating income for the period plus unrealised and realised changes in the value of properties, divided by market value at start of period plus investments for the period.

*This key ratio is operational and is not regarded as an alternative performance measure according to ESMA's guidelines.

This is Fabege

Fabege is one of Sweden's leading property companies, focusing mainly on letting and managing office premises as well as city district development. The company offers modern premises in prime locations in fastgrowing submarkets in the Stockholm region: Stockholm inner city, Solna and Hammarby Sjöstad.

Fabege offers attractive and efficient premises, mainly offices but also retail and other premises. The concentration of properties to wellcontained clusters leads to greater customer proximity and, coupled with Fabege's extensive local expertise, creates a solid foundation for efficient property management and high occupancy.

At 31 March 2018, Fabege owned 90 properties with a total market value of SEK 61.4bn. The rental value was SEK 2.6bn.

Business concept

Fabege works with sustainable city district development, with a primary focus on commercial properties within a limited number of well located submarkets in the Stockholm area.

Fabege aims to create value by managing, improving and actively adjusting its property portfolio through sales and acquisitions.

Business model

Fabege's operational activities are conducted in three business areas: Property Management, Property Development and Transactions.

Strategy for growth

Fabege's strategy is to create value by managing and developing the property portfolio and through transactions, acquiring and divesting properties with the aim of increasing potential in the property portfolio. Fabege's properties are located in the most liquid market in Sweden.

Attractive locations lead to a low vacancy rate in the investment property portfolio. Modern properties permit flexible solutions and attract customers. With its concentrated portfolio and high-profile local presence, investments aimed at enhancing the attractiveness of an area benefit many of Fabege's customers.

Value-driving factors

A number of external factors affect Fabege's operations and these, together with the transaction volume and the office market trend in Stockholm, represent the prerequisites for the company's success.

Stockholm is growing

Stockholm is one of the five metropolitan areas in Western Europe where the population is rising the most. According to forecasts, Stockholm County will have half a million inhabitants more than today by 2030. People in the active labour force account for the largest growth, which is boosting demand for office premises.

Change in demand

New technology and new working methods are fuelling demand for flexible and space-efficient premises in prime locations. Excellent peripheral service and good communication links in the form of public transport services are in increasing demand, as are environmentally certified offices and green leases.

Economic trend

The trend for both the Swedish and global economy impacts the property market. Lower vacancy rates in Stockholm's inner city and a stronger economic climate have historically meant rising rents.

Sustainable urban development

Sustainability issues are becoming increasingly important, in terms of both individual properties and entire areas. Interest in environmental considerations involving choice of material and energy-saving measures is on the rise. Demand is increasing for premises in areas with a favourable mix of offices, retail, service and residential units, as well as excellent transport links and environmental commitment.

PROPERTY MANAGEMENT

The essence of Fabege's operations is finding the right premises for a customer's specific requirements and ensuring that the customer is content. This is accomplished through longterm work and based on close dialogue with the customer, thus building mutual trust and loyalty.

PROPERTY DEVELOPMENT

High-quality property development is the second key cornerstone of our business. Fabege has long-standing expertise in pursuing extensive property development projects, with the aim of attracting long-term tenants to properties that have not yet been fully developed and can be redesigned based on the customer's specific requirements.

TRANSACTIONS

Property transactions are an integral part of Fabege's business model and make a significant contribution to the company's earnings. The company continuously analyses its property portfolio to utilise opportunities to increase capital growth, through both acquisitions and divestments.

CALENDAR

Interim report Jan–June 2018 6 July 2018, 8:00 am CET Interim report Jan–Sep 2018 Year-end report 2018

Interim report Jan–March 2018 24 April 2018, 8:00 am CET 18 October 2018, 8:00 am CET 5 February 2019, 12:00 noon CET

PRESS RELEASES DURING THE FIRST QUARTER 2018*

31 Jan 2018 Moody's gives the highest score to Fabege's green bond
5 Feb 2018 Year-end report 2017
9 Feb 2018 Nominating Committee's proposal concerning Board of
Directors and Chair of Fabege AB (publ)
16 Feb 2018 Fabege assigned investment grade rating by Moody's
(Baa3, stable outlook)
7 Mar 2018 Notice of Annual General Meeting in Fabege AB (publ)
8 Mar 2018 Fabege leases 3,800 sqm to North Alliance in Stockholm
city centre
9 Mar 2018 Fabege selling Uarda 6, Arenastaden

FOLLOW US ONLINE: WWW.FABEGE.SE

Visit the Group's website for further information about Fabege and its operations. There will also be a web presen-tation at which Christian Hermelin, CEO and Åsa Bergström, CFOwill present the interim-report on 24 April 2018.

*Including regulatory and non-regulatory press releases during the period.

CHRISTIAN HERMELIN Chief Executive Officer Tel: +46 (0)8 555 148 25, +46 (0)733–87 18 25

ÅSA BERGSTRÖM Vice President and CFO Tel: +46 (0)8 555 148 29, +46 (0)706 66 13 80

This information is of the type that Fabege AB is required to disclose under the EU Market Abuse Regulation and the Swedish Securities Market Act. This information was released, through the provision of the above-mentioned contact person, for publication on 24 April 2018, at 8:00 am CET.

Fabege AB (publ) Box 730, SE 169 27 Solna, Sweden Visitors: Pyramidvägen 7, 169 56 Solna, Sweden Telephone: +46 (0)8-555 148 00 Email: [email protected] www.fabege.se Corporate registration number: 556049–1523 Registered office of the Board of Directors: Stockholm

Talk to a Data Expert

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