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Platzer Fastigheter Holding

Quarterly Report Oct 26, 2017

2955_10-q_2017-10-26_85f3019a-219d-4851-937c-46f4030bcc28.pdf

Quarterly Report

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Interim Report 1 January — 3 0 September 2017

  • Rental income increased to SEK 744 million (492)
  • Income from property management improved by 63% to SEK 379 million (232)
  • Profit for the period amounted to SEK 633 million (183)
  • Property portfolio increased in value to SEK 14,533 million (13,615)
  • Long-term net asset value (EPRA NAV) per share was SEK 50.70 (45.72)
  • Earnings per share amounted to SEK 5.23 (1.84)
  • Acquisition of Piren2 at Lindholmen

Q3

  • Acquisition of 50% of the Merkur building in the Skeppsbron area
  • Agreement with NCC on joint project development in Gårda and option on acquisition of office project in the centre of Mölndal
  • Sales of development rights in Södra Änggården to four residential developers for SEK 1.7 billion

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 800,000 sq. m., worth SEK 15 billion.

Business concept

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

Vision

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

Strategy

  • To grow and be the leading company in the Gothenburg area with a focus 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. The Company takes a systematic approach to day-to-day environmental efforts, and Platzer has held ISO 14001 certification since 2009.

Financial targets

To reduce financial risk, the Board of Directors has decided to reduce the loan to value ratio target to a maximum of 60% (previously 65 %).

  • 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 14 and Key Performance Indicators per share on page 27.

Value-generating

Platzer adds 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

Strong demand in all business segments at Platzer

The situation in Gothenburg's property and rental market is very favourable. The business sector is booming with the automotive industry at the forefront. Infrastructure construction is in full swing with the new Hising Bridge and the decking of the E45 dominating in the urban space. Urban development and in particular residential developments are ongoing even though many areas remain at the planning stage. At the same time, low interest rates continue to prevail. At Platzer, this means that we are experiencing strong demand in all our business segments, including rental of office and industrial / warehouse premises, as well as property sales and development projects.

We closed the single largest - in terms of value - deal this year during the third quarter, when we sold development rights in Södra Änggården with underlying value of SEK 1.7 billion. The sale is conditional on the zoning plan becoming legally binding, which is expected to take place in the first six-month period of 2018. And thereafter will the sale be visible in our result.

Property management delivering a good result The strong demand also affects our result even if there is a certain delay before what we do today has an impact on the books. The deals and rentals we completed last year cause the management results to continue to develop very strongly compared with the same period last year. The operating surplus in the three first quarters increased by 52% to SEK 554 million, while income from property management rose by 63% to SEK 379 million. The net asset value increased by nearly 11%. Accordingly, we have achieved our target of increasing the net asset value by over 10% per year after only three quarters.

Targeting reduced loan-to-value ratio In connection with the annual review of targets and strategies, we have decided to reduce our maximum loan-to-value ratio target, previously 65%, where we now say that the longterm loan-to-value ratio shall not exceed 60%. This sends a signal that we are lowering the financial risk in Platzer, while it does not restrict our potential growth, as we can still grow by app. 1.5 billion in property value per year.

Wind power

It is windy and rainy on the west coast, but that's not why we buy wind power; rather, we do so as part of long-term sustainability efforts with a high environmental focus. During the quarter, we concluded an agreement regarding continued supply of green wind power to our properties. Currently 81% of our properties are environmentally certified.

Will the economy continue to be strong?

It seems the economic boom in the Gothenburg area, which is benefiting us and many of our competitors, will continue for a while. There is no indication that the situation will deteriorate in the near future in Western Sweden. Construction at regional and national level has increased in 2017, which has historically been an indicator that a boom is at the top of the business cycle. If the rate of increase continues dramatically, this can be a sign of a turnaround. I don't believe this will happen for a while. I continue to be optimistic, believing that the good times will continue and that Platzer has a very exciting period to look forward to.

P-G Persson CEO

PL ATZER HAS SOLD R ESIDEN T IAL BUILDING R IGH T S IN S ÖDR A Ä NGG Å R DE N F OR SE K 1.7 BILLION

Platzer has taken another step in the development of Södra Änggården by selling most of the residential development rights. Agreements have been concluded with Bonava, Peab Bostad, Magnus Månsson Fastigheter and Hökerum Bygg at an underlying developement rights value of SEK 1.7 billion. The agreements are conditional on the zoning plan becoming legally binding, which is expected to take place in the first half of 2018. The properties are sold by way of company transfer and the first date entry is expected to be at the end of 2018.

From Högsbo industrial area to Södra Änggården

In Högsbo, at Pågens bread factory, there is an area with a lot of development potential. The area has initiated a conversion from an industrial area to a vibrant district known as Södra Änggården. The area is attractively located between the centre and the sea. Botaniska, Slottsskogen and Linnéplatsen can be reached in a few minutes and Änggårdsbergen is right next door. Jointly with the City of Gothenburg and other property owners, a vibrant and compact urban environment is created, equally close to street life as well as nature.

Overall, approximately 2,000 flats are planned. Of these, 600 form part of the City of Gothenburg's investment BoStad2021, to be completed in December 2021. Månsson Fastigheter are planning to build tenancy flats, while Bonava, Peab and Hökerum are planning to build tenant-owned flats.

Platzer coordinates — many are building

Work on the development of the area and the new zoning plan will continue in autumn 2017 with the objective of having a final zoning plan in force for the entire area by the first half of 2018.

Platzer is the largest property owner in the area and will also, during the construction phase, remain present to coordinate the development of Södra Änggården. The area will also comprise commercial properties which Platzer will be able to develop as a school and preschool, among others. Platzer also owns several office buildings, and additional land in Högsbo beyond the area of the plan, which can be developed.

Economic effects

The sales are conditional upon the zoning plan becoming final and binding. This means, against the background Platzer's accounting principles in relation to property valuation, that value changes from the sales will affect the result only once the zoning plan has become final and binding.

The development rights were sold to all collaboration partners ready to start construction, which means Platzer will bear the cost of, for example, exploitation of roads and parks, demolition of existing buildings and clearance of buildings and land. When calculating value changes in connection with the sales, regard is therefore had to these estimated remaining costs.

The resulting effect in Platzer's accounting will mainly be recorded as a value change in properties, and equity is estimated to increase by SEK 6 - 7 per share.

COMMENTS JAN-SEPT 2017

Comparative values for income statement items refer to the corresponding period in the previous financial year and for balance sheet items as at 31/12/2016.

Financial performance

Income from property management in the first nine months of the year amounted to SEK 379 million (232), an increase of 63%. The improved performance compared with the previous year was primarily due to the acquisition from Volvo (the Artosa portfolio) in December 2016. In addition, results were boosted by completed development projects, which are now occupied, and increased letting in existing properties. Changes in the value of properties in the period amounted to SEK 373 million (251), while changes in the value of financial instruments totaled SEK 53 million (-251). Profit after tax for the period amounted to SEK 633 million (183).

Rental income

Rental income for the period increased by 51% and amounted to SEK 744 million (492). The bulk of the increase in rental income, SEK 221 million, was attributable to the Artosa portfolio, with the remainder primarily due to completed development projects and new lettings. Rental income from existing leases as at 30 September 2017 was estimated to amount to SEK 1,033 million (705) on an annual basis, an increase that is primarily attributable to the Artosa portfolio. The economic occupancy rate for the period was 94% (93), representing a recovery compared with the previous year because several large projects/conversion projects have been completed in the past year.

Property costs

Property costs for the period amounted to SEK -190 million (-128). The increase was primarily due to the larger property portfolio. 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 amounted to SEK 554 million (364), representing an increase of 52%. The surplus ratio was 74% (74). The investment yield for the properties was 5.3% (4.7). The increase was primarily attributable to the acquisition of the Artosa portfolio, which was acquired at an estimated investment yield of 7.3%.

Central administration

Central administrative costs for the first nine months

of the year amounted to SEK -29 million (-25). The increase was primarily due to an increase in the number of employees, up to 66 at the end of the period, from 63 as at 30 September 2016. Normally, costs in the third quarter are lower than in other quarters, mainly due to summer vacation, while costs in the fourth quarter are usually higher than in the other quarters. The current share incentive programme weighed down the result for the period by SEK -2 million (-1).

Net financial items

Net financial items for the period amoun-ted to SEK -146 million (-107). Net financial items, too, was affected by the larger property portfolio, with the associated larger borrowings accounting for almost the entire increase in financial expense. Market rates were more or less unchanged compared with the same period a year ago. At the end of the period, the average interest rate, including the effects of signed derivative instruments, was 2.25% (2.24).

Tax

Tax for the period amounted to SEK -172 m (-49). Property disposals, which give rise to realised capital gains/losses, are normally conducted as company divestments. This means the gains are exempt from tax, which also had an impact on tax for the period. There have been two proposals for changed taxation during the year, both of which were subject to consultation, where the consultation period expired in September. Since Platzer focuses on property development with proprietary, long-term management, the long-term effects of the packaging study's current taxation of the real estate sector presented at the end of March are expected to be limited. In the short term, the proposal is causing uncertainty around future regulations. The corporate tax investigation presented a proposal for reformed income tax in June, which included a restriction on the right to deduct interest expenses. Platzer expects this will have a limited effect on current tax.

Cash flow

Investments in existing properties amounted to SEK 343 million (388). Profit for the year for company divestments amounted to SEK 266 million (42) and acquisitions to SEK 376 million (437). Out of cash-flows from company divestments, SEK 58 million constitutes down payments received at the sale of future residential development rights in Södra Änggården.

Cash flow for the period, after dividends worth SEK 132 million had been paid out to shareholders, totaled SEK -11 million (-98). Cash and cash equivalents stood at SEK 121 million (132) as at the balance sheet date. In addition to cash and cash equivalents, as at 30/09/2017 granted credit facilities and unutilized overdraft facilities amounted to SEK 1,024 million (614).

Investment properties and changes in the value of properties

Properties were recognised at a fair value of SEK 14,533 million (13,615), 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, 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 373 million (251). Around 60 % of changes in value during the period were created through project development and active property management, the remainder largely due to the market's reduced rate of return. The average investment yield requirement in the valuation at the end of the financial year amounted to 5.5 %,an increase compared with 30 September last year, when it amounted to 5.3 %. The change has been affected by the market's lower investment yield requirement, which was offset by the higher investment yield of the acquired Artosa portfolio.

In the third quarter, completion date of Lindholmen 39:3 took place. This property was acquired from Skanska at a property value of around SEK 410 million.

In the period, the properties Balltorp 1:135, Fänkålen 2 and Åseby 7:2 were sold by way of company divestment. Realised value change amounted to a total of SEK 22 million.

In the second quarter, agreements were concluded regarding acquisition of 50 % of the property Inom Vallgraven 49:1 from Bygg-Göta, who remains as owner of half the property. The property has been valued at SEK 150 million and completion date is expected to take place on 31 December 2017.

Furthermore, an agreement was made with NCC regarding the sale of 50 % of Gårda 16:17, to jointly develop an additional development rights of approximately 25,500 sq.m. of lettable area in the coming years. Once the property is completed, the parties have agreed that Platzer will purchase NCC's share. The transactions, which are conditional upon the zoning plan, are carried out as company acquisitions. At the same time, Platzer has obtained an option to acquire NCC's future office project in the centre of Mölndal.

Investments in existing properties in the period amounted to SEK 343 million (388), with the largest individual investments being the new build project Gamlestaden 740:132.

Equity

Group shareholders equity as at the end of the financial year totaled SEK 5,205 million (4,703) following the payment of a dividend of SEK 1.10 per share. The equity/assets ratio as at the balance sheet date was 35% (34). Equity per share as at the balance sheet date stood at SEK 43.04 (38.90), while the long-term net asset value (EPRA NAV) was SEK 50.70 (45.72).

Debt financing and changes in the value of derivatives

As at the balance sheet date, interest-bearing liabilities amounted to SEK 8,228 million (7,989), which corresponded to a loan-to-value ratio of 57% (59). 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 is borrowing SEK 800 m through two Green Bond issues via Nya SFF. During the year, Platzer has established a certification programme with a framework amount of SEK 2 billion. At the closing date, there is SEK 500 million in outstanding certificates. In the first half of the year, Platzer repaid loans mostly in connection with the sale of properties. The average fixed interest rate, including the effect of derivatives contracts, was 3.4 years (3.8) as at 30 September. The average loan term was 1.3 years (2.0). Following planned refinancing in the coming quarter, the capital tied-up period will exceed 2 years, which follows the strategy of allocating capital over the next four years.

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 in the income statement without applying hedge accounting. Overall, Platzer has subscribed interest rate swaps of SEK 4,920 million, of which SEK 1,100 million relates to swaps with future start. The market value as at 30 September was SEK -277 million, which corresponded to a change in value of SEK 53 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 value 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 workforce increased by 2 people during the period and the company had 66 employees at the end of June (64). Platzer's property portfolio was previously organised into three market segments with responsibility for daily operation, property management and development of properties. As of 1 June this year, the market segments have been amalgamated into two. The market segments are supported by two specialist units: Project development and Lettings. Platzer's group and staff functions consist of CEO, transactions / valuation, financing, finance, HR, communications / marketing and sustainability / purchasing.

Third quarter of 2017

Rental income for the third quarter amounted to SEK 247 million (176), a 40% increase. The main part of the revenue increase is attributable to the Artosa portfolio. In the same quarter, the operating surplus increased to SEK 187 million (130). Income from property management amounted to SEK 130 million (86), an improvement of 51%. In the first half, changes in the value of investment properties amounted to

SEK 113 million (79), while changes in the value of financial instruments weighed down results by SEK 10 million (-38). Profit after tax for the period amounted to SEK 201 million (99).

Events during the third quarter:

  • In July, Platzer concluded an agreement for the sale of future properties in Södra Änggården, an area where Platzer is actively conducting work on a new zoning plan. In total, this involves 12 project properties in the Högsbo area. The sales comprise ten agreements and are conditional upon the zoning plan becoming final and binding, which is expected to occur in the first half of 2018. Out of these ten agreements, two were memorandums of intent (which led to final agreements in October). The transaction will take place in three stages, with the first exit expected to take place at the end of 2018. Down payments received in amount of SEK 58 million are treated as a liability until the terms of the sales are met. Total revenues from the sales in the project are estimated at SEK 1.8 billion, of which SEK 1.7 billion relates to agreements concluded to date. The properties are sold as ready to start construction, which means Platzer will bear the cost of, for example, demolition, clearance and exploitation costs of roads and parks. No effect on earnings of the sale has been reported during the period, and the valuation of development rights without deduction for plan risk will be made when the zoning plan has gained legal force (in accordance with Platzer's valuation principles). The resulting effect will then mainly be reported as a value change in properties and is currently estimated to increase equity by SEK 6-7 per share.

  • Completion date to the property Lindholmen 39:3 took place on 14 September. The acquisition from Skanska takes place as a company acquisition and the property has been allocated a property value of approximately SEK 410 million.

  • The property Åseby 7:2 has been vacated in favour of Serneke as per 1 September at an allocated value of SEK 100 million.

Events after the end of the reporting period

The two memorandums of intent concluded regarding the sale of future properties in Södra Änggården led to final sales agreements signed in October.

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 2016 on pages 42-43, 48-50 and 64-65.

Related party transactions

The company's ongoing transactions with related parties are described in the Annual Report for 2016, page 77. There are no significant transactions with related parties apart from these continuing agreements, and this situation did not change in the period.

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. New or revised IFRS standards that have come into force in 2017 have not had any material effect on the Group's financial statements. The interim report has been prepared in accordance with IAS 34, Interim Financial Reporting. The parent company applies the Annual Accounts Act and RFR2.

Gothenburg, 26 October 2017

Platzer Fastigheter Holding AB (publ)

P-G Persson CEO

CONSOLIDATED INCOME STATEMENT

CONDENSED

SEK million 2017
July-Sept
2016
July-Sept
2017
Jan-Sept
2016
Jan-Sept
2016
Jan-Dec
2016/2017
Oct-Sept
Rental income 247 176 744 492 687 939
Property costs - 60 -46 -190 - 128 - 181 - 243
Operating surplus 187 130 554 364 506 696
Central administration - 8 -5 -29 - 25 - 39 - 43
Net financial items - 49 -39 -146 - 107 - 145 - 184
Income from property management 130 86 379 232 322 469
Change in value, investment properties 113 79 373 251 450 572
Change in value, financial instruments 10 -38 53 - 251 - 137 167
Profit before tax 253 127 805 232 635 1,208
Tax on profit for the period - 52 -28 -172 - 49 - 135 - 258
Profit for the period 1) 201 99 633 183 500 950
Profit for the period attributable to:
Parent company's shareholders 196 95 626 176 494 944
Non-controlling interests 5 4 7 7 6 6
Earnings per share 2) 1.63 0.99 5.23 1.84 4.92 8.22

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. However, the number of outstanding shares will increase by 250,000 when the share savings scheme is completed.

CONSOLIDAT ED BAL ANCE SHEE T

C O N D E N S E D

SEK million 30/09/2017 30/09/2016 31/12/2016
Assets
Investment properties 14,533 10,813 13,615
Other non-current assets 6 5 6
Financial assets 45 39 45
Current assets 109 86 67
Cash and cash equivalents 121 129 132
Total assets 14,814 11,072 13,865
Equity and liabilities
Equity 5,205 3,681 4,703
Deferred tax liability 649 432 493
Interest-bearing liabilities 4,736 4,463 5,764
Other long-term liabilities 362 471 358
Current interest-bearing liabilities 3,492 1,788 2,225
Other current liabilities 370 237 322
Total equity and liabilities 14,814 11,072 13,865

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

CONDENSED

SEK million 2017
Jan-Sept
2016
Jan-Sept
2016
Jan-Dec
Equity attributable to parent company's shareholders
At the beginning of the period 4,656 3,548 3,548
New issue - - 708
Reversal, share saving scheme 1 1 2
Comprehensive income for the period 626 176 494
Dividend -132 -96 -96
At the end of the period 5,151 3,629 4,656
Equity attributable to non-controlling interests
At the beginning of the period 47 44 44
Consolidation of subsidiary - 1 1
Withdrawals - - -4
Comprehensive income for the period 7 7 6
At the end of the period 54 52 47
Total equity 5,205 3,681 4,703

CHANGE IN THE VALUE OF PROPERTIES

SEK million 2017
Jan-Sept
2016
Jan-Sept
2016
Jan-Dec
Value of properties, opening balance 13,615 9,784 9,784
Investments in existing properties 343 383 521
Property acquisitions 410 437 3,112
Property divestments -208 -42 -252
Changes in value 373 251 450
Value of properties, closing balance 14,533 10,813 13,615

CONSOLIDAT ED CASH F LOW S TAT EMEN T

CONDENSED

2017 2016 2017 2016 2016 2016/2017
SEK million July-Sept July-Sept Jan-Sept Jan-Sept Jan-Dec Oct-Sept
Operating activities
Operating surplus 187 130 554 364 506 696
Central administration -6 -4 -25 -22 -35 -38
Net financial items -49 -39 -146 -107 -144 -183
Income tax -1 -2 -17 -18 -20 -19
Cash flow from operating activities before
changes in working capital 131 85 366 217 307 456
Change in current receivables -20 43 -29 13 - -42
Changes in current liabilities 32 7 -1 -8 60 67
Cash flow from operating activities 143 135 336 222 367 481
Investing activities
Investments in existing investment properties -138 -151 -343 -388 -502 -457
Acquisitions of investment properties -376 - -376 -437 -3,112 -3,051
Divestments of investment properties 158 - 266 42 252 476
Other investments -1 - -1 -1 -2 -2
Cash flow from investing activities -357 -151 -454 -784 -3,364 -3,034
Financing activities
Change in interest-bearing liabilities 216 -104 239 560 2,299 1,978
Changes in non-current receivables - - - - -6 -6
Dividend - - -132 -96 -96 -132
New issue - - - - 705 705
Cash flow from financing activities 216 -104 107 464 2,902 2,545
Cash flow for the period 2 -120 -11 -98 -95 -8
Cash and cash equivalents at the beginning
of the period 119 249 132 227 227 129
Cash and cash equivalents at the end of the
period 121 129 121 129 132 121

Unutilised overdraft facilities amount to SEK 50 million, and unutilised credit facilities amount to SEK 974 million as per 30/09/2017.

INCOME STATEMENT, PARENT COMPANY

CONDENSED

SEK million 2017
Jan-Sept
2016
Jan-Sept
2016
Jan-Dec
Net sales 11 9 16
Operating expenses - 13 - 10 - 16
Net financial items - 70 - 64 - 86
Change in value, financial instruments 53 - 251 - 137
Profit before tax and appropriations - 19 - 316 - 223
Appropriations - - 242
Tax 4 70 - 7
Profit for the period 1) - 15 - 246 12

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

BAL ANCE SHEE T, PAR EN T COMPANY

C O N D E N S E D

SEK million 30/09/2017 30/09/2016 31/12/2016
Assets
Participations in Group companies 1,809 1,053 1,809
Other non-current financial assets (primarily financing of Group
companies)
2,788 2,487 2,784
Receivables from Group companies 995 882 735
Other current assets 22 16 13
Cash and cash equivalents 1 21 0
Total assets 5,615 4,459 5,341
Equity and liabilities
Equity 2,398 1,577 2,544
Untaxed reserves 50 50 50
Non-current liabilities 1,548 2,815 2,702
Current liabilities 1,619 17 45
Total equity and liabilities 5,615 4,459 5,341

KEY PERFORMANCE INDICATORS

2017
Jan-Sept
2016
Jan-Sept
2016
Jan-Dec
2016/2017
Oct-Sept
Financial
Debt/equity ratio (multiple) 1.6 1.7 1.7 1.6
Interest coverage ratio (multiple) 3.6 3.2 3.2 3.6
Loan-to-value ratio, % 57 58 59 57
Equity/assets ratio, % 35 33 34 35
Return on equity, % 14.7 6.5 12.0 21.5
Property-related
Investment yield, % 5.3 4.7 4.9 5.5
Surplus ratio, % 74 74 74 74
Economic occupancy rate, % 94 93 94 95
Rental value, SEK/sq. m. 1,332 1,498 1,538 1,377
Lettable area, sq. m. (thousand) 805 478 801 805

For definitions and calculations of Key Performance Indicators, please see pages 28-29.

Investment properties Project
properties
Total
Central
Gothenburg
South/West
Gothenburg
North/East
Gothenburg
SEK million 2017 2016 2017 2016 2017 2016 2017 2016 2017 2016
Rental income 292 284 62 85 365 122 25 1 744 492
Property costs -66 -67 -16 -26 -99 -34 -9 -1 -190 -128
Operating surplus 226 217 46 59 266 88 16 0 554 364
Investment properties,
fair value 6,890 6,659 1,026 1,309 5,679 2,563 938 282 14,533 10,813

BUSINESS SEGMENT REPORTJ A N -S E P 2017

In the Group's internal reporting, activities are divided into the segments shown above. We have chosen to remove the segment Artosa and include this in the North/East Gothenburg segment, as we see no reason to continue separate accounting of the properties acquired from Volvo. 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 554 million (364) and profit before tax of SEK 805 million (232) consists of central administration costs of SEK -29 million (-25), net financial items of SEK -146 million (-107) and changes in the value of property and derivatives of SEK 426 million (0).

INTEREST-BEARING LIABILITIES

Loan maturity
Year Loan amount,
SEK million
Average
interest, %
Credit agree
ments, SEK m
Utilised,
SEK m
2017 3,797 1.45 2,007 2,007
2018 120 3.52 2,584 1,940
2019 791 1.31 2,709 2,609
2020 300 4.26 1,534 1,534
2021 670 3.09 138 138
2022 550 3.60
2023 100 3.61
2024 1,600 3.18
2025 300 2.61
Total 8,228 2.25 8,972 8,228

The table takes into account the effect of current derivatives contracts. In addition, the company has interest rate swaps worth SEK 1,100 million with forward start dates.

Pledged assets as at 30 September 2017 amounted to SEK 6,797 million (6,682). Contingent liabilities as at 30 September 2017 amounted to SEK 8 million (8).

QUARTERLY SUMMARY

2017 2016 2015
SEK million Q3 Q2 Q1 Q4 Q3 Q2 Q1 Q4
Rental income 247 246 251 195 176 159 157 160
Property costs -60 -65 -65 -53 -46 -37 -45 -44
Operating surplus 187 181 186 142 130 122 112 116
Central administration -8 -9 -12 -14 -5 -9 -11 -11
Net financial items -49 -49 -48 -38 -39 -34 -34 -34
Income from property management 130 123 126 90 86 79 67 71
Change in value, investment properties 113 122 138 199 79 95 77 205
Change in value, financial instruments 10 30 13 114 -38 -85 -128 63
Profit before tax 253 275 277 403 127 89 16 339
Tax on profit for the period -52 -61 -59 -86 -28 -20 -1 -66
Profit for the period 201 214 218 317 99 69 15 273
Investment properties 14,533 13,972 13,730 13,615 10,813 10,588 9,924 9,784
Investment yield, % 5.2 5.2 5.4 5.0 4.9 4.8 4.6 4.8
Surplus ratio, % 76 74 74 73 74 77 71 73
Economic occupancy rate, % 94 94 96 95 94 94 93 92
Return on equity, % 9.8 10.2 10.6 12.7 8.2 7.1 4.7 12.3
Equity per share. SEK 43.04 41.41 40.72 38.90 37.91 36.92 37.20 37.05
Long-term net asset value (EPRA NAV)
per share, SEK 50.70 48.78 47.87 45.72 46.96 45.33 44.57 43.16
Share price, SEK 50.75 51.25 43.70 46.20 56.75 44.60 44.50 38.00
Earnings after tax per share, SEK 1.63 1.79 1.81 2.95 0.99 0.71 0.14 2.74
Cash flow from operating activities per
share, SEK 1.19 0.54 1.08 1.35 1.41 0.37 0.55 1.22

EARNING CAPACITY

Number of
properties
Lettable
area, sq.
m.
Fair
value,
SEK
million
Rental
value,
SEK
million
Economic
occupancy
rate, %
Rental
income,
SEK
million
Operating
surplus,
SEK
million
Surplus
ratio, %
INVESTMENT PROPERTIES
Central Gothenburg 22 206,569 6,890 436 95 416 328 79
South/West Gothenburg 8 60,357 1,026 93 97 90 68 76
North/East Gothenburg 14 488,029 5,679 522 96 501 357 71
Total investment properties 44 754,955 13,595 1,051 96 1,007 754 75
Project properties 24 50,273 938 34 76 26 13
Total Platzer 68 805,228 14,533 1,085 95 1,033 767 74

The summary comprises the property portfolio as at 30 September 2017 and provides a snapshot of the company's earning capacity, which is not a forecast.

We have chosen to remove the segment Artosa and include this in the North/East Gothenburg segment, as we see no reason to continue separate accounting of the properties acquired from Volvo.

Project properties in the summary include, as of 2017, nine properties in Högsbo that form part of the Södra Änggården project. The information in the table on rental value, income and operating surplus for project properties refers to the current situation, before project start.

The profit-related columns include valid lease agreements, including for future occupancy over the next six months, if occupancy relates to existing properties. Lease agreements with a later occupancy date or for properties currently under construction are not included.

Rental value refers to rental income plus the estimated market rent for vacant premises in their existing condition.

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 15 million. The operating surplus shows the properties' earning potential on an annual basis, defined as contracted rental income as at 30 September 2017, less estimated property costs including property management 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, Långedrag 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 Gullbergsvass, Gårda, Gamlestaden and Högsbo.

Property portfolio

As at 30 September 2017, the property portfolio comprised 68 properties, 24 of which were project properties, with a fair value of SEK 14,533 million. The total lettable area was 805,228 sq. m., divided as follows: offices 54%, retail 2%, industrial/warehouses 34% and other 10%.

The economic occupancy rate in the period was 94% (93).

Rental performance

Platzer has 819 lease agreements generating rental income of SEK 1,033 million. The main tenants include Damco, DB Schenker, DFDS, DHL, the Swedish Courts, Försäkringskassan, the Swedish Migration Agency, Nordea, Plastal, SSAB, Sveafjord and Zenuity.

The twenty largest leasing contracts accounted for 32% of the rental value. The average remaining maturity was 39 months.

Platzer has also signed leases for new builds and conversion projects for occupancy in 2017 – 2018. Apart from leasing contracts, there are parking agreements for indoor and outdoor and parking, short-term parking, agreements for advertising signs and masts with a total rental value of SEK 41 million.

Contract structure per year of maturity

R EN TAL AND PROPER T Y MAR KE T

The property market in Gothenburg continues to be strong. Access to capital is good and the will to invest is significant. A number of reputable parties have also publicly expressed an intention to enter or expand their stock in the Gothenburg market. At the same time, demand in the rental market is high, resulting in the vacancy rate being historically low with rising rents as a result.

Strong transaction market

The activity in the transaction market has to date been high and is expected to continue for the remainder of the year. Volume in the first nine months was around SEK 10.5 billion, which is historically high.

Demand is expected to remain high. In commercial properties, demand is highest for centrally located properties with stable tenants, long-term contracts and good cash flow. At the same time, many parties want to grow, which means that properties outside this category will also find buyers.

The same pattern occurs in the residential market, as shown by, among others, the great interest in the sale of Platzer's future residential development rights in Södra Änggården.

Even though we are experiencing a highly positive market phase, there are outside factors that may be detrimental to the transaction market. Examples of such factors include fear of raised interest rates, tightening of credit facilities, and possible future changes in the law. However, this has not had any major effect on the transaction market to date.

High level of activity in rental market

The office rental market is strong. The vacancy rate is the lowest in ten years. Meanwhile, the rental volume in the first half of 2017 was high, even though it was hampered by the low supply. Had there been more vacant premises, mainly in the central parts of Gothenburg and Lindholmen, the volume would probably have been higher. The difference between vacancy rates in central and peripheral areas remains significant. Currently, a large number of office projects are planned and in many cases rentals have started. The largest part of these projects will be completed from 2020 and onwards, and accordingly they are unlikely to have had any major impact on the rental market yet. The addition is welcomed, since Gothenburg, having regard to the limited supply and the great demand, has had a small addition to office space in recent years.

The activity in the rental market is expected to remain high overall. The economy in Western Sweden is very strong, spearheaded by the vehicle manufacturing industry. Unemployment is low and confidence in the future is high. As a result, the strong demand for commercial properties is expected to continue.

Facts about office areas, second quarter 2017

Area SEK/sq m/year
Prime Rent
Prime yield (required
yield, high-quality
asset), %
Central Business District (CBD) 3,200 4.25
City centre excl. CBD 2,600 4.75
Norra Älvstranden 2,400 4.50
Hisingen, other 2,000 5.50
Mölndal 2,000 6.00
West Gothenburg 1,200 6.75
East Gothenburg 1,200 6.00
Area Vacancy rate Q2 Vacancy rate Q2 Change in % units
2017, % 2011, % 2011-2017
Central Business District (CBD) 3.7 5.0 -1.3
City centre excl. CBD 4.0 6.4 -2.4
Norra Älvstranden 1.1 17.0 -15.9
Hisingen, other 6.1 9.0 -2.9
Mölndal 11.4 12.0 -0.6
West Gothenburg 17.3 13.7 3.6
East Gothenburg 7.8 9.2 -1.4
Total 5.8 8.7 -2.9

Source: JLL's property market data

PROPERTY TRANSACTIONS

Acquisitions

On 14 September Platzer acquired Lindholmen 39:3, (Piren²). The property, which comprises around 9,000 sq. m., is valued at around SEK 410 million in the transaction and is fully leased to Zenuity. The company, which is co-owned by Volvo Cars and Autoliv, will develop self-propelled technology and currently its head office is located in Lindholmen. The acquisition will be by way of company acquisition. The seller is Skanska Fastigheter.

Platzer also concluded an agreement for the acquisition of 50 % of the property Inom Vallgraven 49:1 (Merkurhuset) at the address Skeppsbron 5-6. The property, which comprises a total of 5,300 sq. m.,

is valued at SEK 150 million in the transaction. The property was sold by Bygg-Göta, which remains joint owner. The acquisition is by way of company acquisition with expected date of entry on 31 December 2017.

In June, Platzer and NCC signed an agreement on an option for Platzer to acquire NCC's future project comprising around 25,000 sq. m. of lettable area in the centre of Mölndal. The properties are expected to be completed in stages in 2021-2023.

Blocks Property designa
tion
Area Address Segment in
Gothenburg
Inv./Proj.
property
Lettable
area,
sq. m.
Completion Agreed
property
value, SEK
million
3 Lindholmen 39:3 Lindholmen Lindholmspiren 2 North/East A 8,922 14/09/2017 410
Total 8,922 410

Divestments

In the first quarter, Platzer sold two office properties in Mölndal/Åbro for an agreed price of SEK 108 million. The properties, which were sold to L2 Fastighter, are Balltorp 1:135 and Fänkålen 2. The sale took the form of a company divestment and price of SEK 108 million is slightly above the carrying amount. The sale was completed on 31 March.

On 1 September, Platzer sold the properties Åseby 7:2 (Säve Depå) with an underlying property value of SEK 100 million to Serneke. The property was sold by way of a company divestment.

In June, Platzer and NCC concluded an agreement to jointly develop the property Gårda 16:17, which is currently owned by Platzer. Under the agreed deal, Platzer will sell 50% of the property for SEK 300 million, which corresponds to the underlying property value for half of the property, plus an additional purchase consideration of SEK 45 million on completed development. The expected vacation date is 31 March 2018. Platzer will buy back NCC's share once development of the property has been completed. The project is estimated to comprise future lettable area of 25,500 sq. m. and it is expected to be completed in late 2020. The deal is conditional on a legally binding zoning plan.

In July, Platzer concluded an agreement for the sale of future properties in Södra Änggården, an area where Platzer is actively working on a new detailed plan. In total, this involves 12 project properties in the Högsbo area. The sale is conditional upon the zoning plan becoming final and binding, which is expected to occur in the first half of 2018. The transaction is split into phases, with the first completion expected to take place in the year 2018. The project is described in more detail on page 4. No earnings effect on sales is recorded during the period, instead the valuation (in accordance with Platzer's valuation principles) of development rights without deduction for plan risk will take place once the zoning plan has become final and binding.

Blocks Property
designation
Area Address Segment in
Gothenburg
Inv./Proj.
property
Lettable
area, sq. m.
Vacated Agreed
property value,
SEK million
1 Balltorp 1:135 Mölndal Taljegårdsgatan 11 South/West A 6,407 31/03/2017 72
1 Fänkålen 2 Mölndal Johannefredsgatan 4 South/West A 4,494 31/03/2017 36
3 Åseby 7:2 Säve Säve Depot North/East A 5,337 01/09/2017 100
Total 16,238 208

DEVELOPMENT PROJECTS

Platzer's development projects comprise both office buildings with service features and residential areas with residential buildings. Projects currently underway comprise around 45,000 sq. m. of lettable area, while the potential development projects have a gross floor area (GFA) of around 500,000 sq. m.

The total project volume is worth approx. SEK 12 billion, of which SEK 7 billion comprises commercial properties and SEK 5 billion residential properties. Platzer develops zoning plans for housing and then sells these development rights so that the company itself can focus on developing the commercial properties.

Property and project development

Platzer's project portfolio consists of property development and project development. Property development is the development of existing buildings, for instance by means of additions, extensions or conversion. Project development involves new construction on unbuilt land or on sites where existing buildings are demolished.

During the year, Platzer embarked on yet another property development project, Gullbergsvass 5:10. Around 2,000 sq.m. of new office space will be created. Letting is underway and Platzer, too, will be moving its head office to this property.

The occupancy rate for current major projects is shown in the table on the next page.

Urban development

Platzer is also involved in urban development of entire areas in collaboration with other players. Currently, the most significant urban development projects are Backaplan, Södra Änggården and Gamlestaden.

Södra Änggården

Norra Högsbo is in the process of being developed into Södra Änggården - a vibrant city district geared towards housing. Out of a total of 2,000 new flats, 600 form part of BoStad 2021, the housing project launched by the City of Gothenburg to celebrate the city's 400th Anniversary. The planning process for this project will be fast-tracked. The zoning plan is expected to be completed in the first half of 2018. Construction is expected to start in 2019. During the summer, Platzer concluded agreements for the sale of large parts of the development rights, see the separate presentation on page 4.

Gamlestaden

Gamlestaden is one of the most interesting districts in Gothenburg. In the next 10 years, large changes will take place in this district, where Platzer owns three major properties and projects.

Construction is ongoing at Gamlestads torg, with moving in expected in the summer of 2018. The project comprises 17,000 sq. m. and is situated in a location that has one of the highest levels of public transport services in Gothenburg. Rental is in full swing and in the summer Platzer leased another 1,350 sq.m. to the City of Gothenburg for a World Literature Library.

Adjacent to Gamlestads torg is Gamlestadens Fabriker (Olskroken 18:7), where the zoning plan process is underway. Platzer previously sold future development rights to JM, which is now participating in development of the area.

In the neighbouring property Bagaregården 17:26, Platzer has completed an architectural tender and has now submitted an application for an amendment to the zoning plan for an increased volume of housing, commercial activity and parking of a total of around 60,000 sq. m.

Gårda

The City of Gothenburg is working on a programme for the entire district. Two zoning plans are underway, involving development rights for a total of 50,000 sq. m. with potential construction start in 2018. There is also a zoning plan for a small office building of 3,000 sq. m.

Backaplan

Backaplan is to be developed into vibrant city district with housing, offices and retail. Work on the zoning plan is currently underway. Platzer owns properties estimated to comprise 80,000 sq.m. GFA in the area.

Torslanda/Arendal

Torslanda/Arendal is one of Sweden's best logistics locations. Platzer has started work on identifying project opportunities in the stocks acquired from Volvo in December 2016. Currently, Platzer owns 787,000 sq.m. in Torslanda which is mainly suitable for logistics and industry.

Major projects underway

Converted
area, lettable
area,
New area,
lettable
area,
Total inv.
incl. land,
Of which
outstanding
inv., SEK
Occupancy Complet
Property Type 1) sq. m. sq. m. SEK million million rate, % ed
Livered 1:329 Property Dev. 14,000 110 8 100 Q1 2018
Gamlestaden 740:132 Project Dev. 16,800 530 260 20 Q2 2018
Gullbergsvass 5:10 Property Dev. 12,000 2,000 250 213 50)
)
Q3 2019
Total 26,000 18,800 890 481

*) The current occupancy rate is 97%, the stated 50% refers to leases with long-term tenants

Potential development projects

Potential
Property Type 1) Type of
property
New floor area
(gross) sq. m.
Project phase construc
tion start 2)
Gårda 4:11 (Källhuset
building)
Project Dev. offices 2,000 detailed zoning plan
available
2017
Gårda 2:12 (Gårda Vesta) Project Dev. offices 30-35,000 detailed zoning plan in
progress
2018
Gårda 16:17 (Kineum) Project Dev. offices 20-25,000 detailed zoning plan in
progress
2018
Södra Änggården (multiple
properties) multiple
development phases
Project Dev./
Property Dev.
mixed use
development
approx. 200,000 detailed zoning plan in
progress
2018
Olskroken 18:7 Project Dev./
Property Dev.
mixed use
development
100-120,000 detailed zoning plan in
progress
2019
Backaplan (multiple
properties)
Project Dev. mixed use
development
60-90,000 detailed zoning plan in
progress
2019/2020
Bagaregården 17:26 Project Dev. mixed use
development
60,000 decision on detailed
zoning plan applied for,
Nov 2016
2019/2020
Krokslätt 34:13 Property Dev./
Project Dev.
mixed use
development
10-15,000 detailed zoning plan to
commence 2018
2019/2020
Skår 57:14 Project Dev. offices 20,000 detailed zoning plan in
progress
2019/2020
Älvsborg 178:9 Property Dev. housing 10-12,000 detailed zoning plan to
commence 2018
2021

Total 512,000 - 579,000

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.), which mean existing buildings are used as a base, or project development (Project Dev.), which involves new construction from ground up.

2) Possible construction start means when it is estimated the project could start, provided planning proceeds to plan and leasing has reached a satisfactory level.

REAL ESTATE INVENTORY AS AT 30 SEPTEMBER 2017

Lettable area, sq. m.
Industrial/
Investment property Area Address Year of
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 12,384 222 855 13,461
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 11,736 336 463 12,535
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
Älvsborg 178:9 Långedrag Redegatan 1 1993 9,718 296 3,862 13,876
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 4,767
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 417,752 16,851 239,665 80,687 754,955
Project properties Area Address Site area Lettable 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 1972 8,200 3,390
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 1974 6,500 3,898
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 50,273

TOTAL investment properties and project properties 805,228

THE SHARE AND SHAREHOLDERS

Platzer's Class B shares have been listed on NAS-DAQ OMX Stockholm, Mid Cap, since 29 November 2013. In conjunction with the listing, 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 company's share price as at 30 September 2017 was SEK 50.75 per share, corresponding to a market capitalisation of SEK 6,074 million based on the number of outstanding shares. A total of 9.7 (13.9) million shares, worth a total of SEK 468 (599) million, changed hands during the year. Average turnover was around 52,000 (46,000) shares per day.

Share capital

Platzer's share capital as at the balance sheet date amounted to SEK 11,993,429.20, divided into 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 remains 250,000 Class B shares.

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 the income from property management after tax (22% flat-rate tax).

The Annual General Meeting on 27 April 2017 approved a dividend of SEK 1.10 per share (1.00) for 2016.

Ownership

There were 4,006 (3 957) shareholders as at 30 September. Foreign ownership amounted to three per cent of equity.

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

MAJOR SHAREHOLDERS

Major shareholders in Platzer Fastigheter Holding AB (publ) as at 30 September 2017

Owners Number of
Class A shares
Number of
Class B
shares
Number of
shares
Voting
rights, %
Share of
equity,%
Ernström & Co 10,000,000 3,973,164 13,973,164 34.7 11.7
Länsförsäkringar Göteborg och Bohuslän 5,000,000 15,203,112 20,203,112 21.8 16.9
Backahill 5,000,000 1,250,000 6,250,000 17.1 5.2
Family Hielte/Hobohm 22,644,016 22,644,016 7.6 18.9
Fourth Swedish National Pension Fund 11,703,789 11,703,789 3.9 9.8
Länsförsäkringar fondförvaltning AB 11,265,925 11,265,925 3.8 9.4
Carnegie Fonder 7,161,374 7,161,374 2.4 6.0
Lesley Invest (incl. private holdings) 3,464,362 3,464,362 1.2 2.9
Svolder AB 3,170,163 3,170,163 1.1 2.6
Sjöberg Foundation 1,250,000 1,250,000 0.4 1.0
Other shareholders 18,598,387 18,598,387 6.2 15.5
Total number of shares outstanding 20,000,000 99,684,292 119,684,292 100.0 100.0
Buyback of own shares 250,000 250,000
Total number of registered shares 20,000,000 99,934,292 119,934,292

KEY PERFORMANCE INDICATORS PER SHARE

2017
Jan-Sept
2016
Jan-Sept
2016
Jan-Dec
2016/2017
Oct-Sept
Equity, SEK 2) 43.04 37.91 38.90 43.04
Long-term net asset value (EPRA NAV), SEK 2) 50.70 46.96 45.72 50.70
Share price, SEK 2) 50.75 56.75 46.20 50.75
Profit after tax, SEK 1) 5.23 1.84 4.92 8.22
Income from property management, SEK 3.17 2.42 3.21 4.09
Cash flow from operating activities, SEK 2.81 2.32 3.66 4.19
Number of shares as at the balance sheet date, thousand 119,684 95,747 119,684 119,684
Average number of shares, thousand 119,684 95,747 100,534 114,897

For definitions and calculations of Key Performance Indicators, please see pages 28-29.

2) The rights issue conducted in December 2016 with the terms one new share per four old shares at a price of SEK 30 has had an impact on Key Performance Indicators relating to net asset value and also on the share price.

1) There is no dilution effect, as there are no potential shares.. However, the number of outstanding shares will increase by 250,000 when the share saving scheme is completed.

DEFINITIONS

Platzer applies ESMA guidelines on alternative performance measures. The Company discloses some financial performance measures in its interim reports which are not defined in IFRS. The Company believes that these measures provide valuable supplementary information to investors and 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 seen as replacing measures defined according to IFRS. The table below shows the alternative performance measures considered relevant. Platzer uses the alternative key performance indicators debt/equity ratio, interest coverage ratio, loan-to-value ratio, equity/assets ratio and return on equity because these are considered to provide relevant supplementary information to readers of

the report to enable them to assess the ability to pay dividends, carry out strategic investments and also to assess the Company's ability to meet its financial commitments. In addition, the Company uses the key indicators investment yield and surplus ratio, which are measures that are considered to be 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 performance measures are based on statements of financial performance, financial position, changes in equity and cash flow. In the event that the performance measures cannot be directly derived from the above statements, the basis for and method by which these indicators are calculated is shown below.

ALTERNATIVE PERFORMANCE MEASURES

DEFINITION AND CALCULATION METHOD

Debt/equity ratio Interest-bearing liabilities divided by equity.
Interest coverage ratio Profit after financial income divided by interest expenses.
See next page for calculation.
Loan-to-value ratio Interest-bearing liabilities divided by the value of properties.
Equity/assets ratio 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 performance indicators per share: Equity and long-term net asset value are calculated on the basis of
Equity, Long-term net asset value (EPRA NAV), the number of outstanding shares on the balance sheet date. Other
Profit after tax, Income from property key ratios are calculated on the basis of the average number of
management, Cash flow from operating outstanding shares. Profit after tax refers to profits attributable to
activities the parent company's shareholders (definition as per IFRS).
Long-term net asset value (EPRA NAV) Equity as per the balance sheet including reversals of interest rate
derivatives and deferred taxes. 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 rents charged plus supplements for heating and
property tax, and rental value is defined as rental income plus
estimated market rent (excluding supplements) for vacant areas
(in their 'as is' condition).
Rental value, SEK/sq. m.* Rental value divided by average lettable area, where rental value is
defined as rental income plus estimated market rent (excluding
supplements) for vacant areas (in their 'as is' condition). Translated
into full-year value for interim periods.

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

CALCULATION OF KEY PERFORMANCE INDICATORS

2017
Jan-Sept
2016
Jan-Sept
2016
Jan-Dec
2016/2017
Oct-Sept
Interest coverage ratio (multiple)
Operating surplus 554 364 506 696
Central administration -29 -25 -39 -43
Interest income 0 0 0 0
Total 525 339 467 653
Interest expense -146 -107 -145 -183
3.6 3.2 3.2 3.6
Return on equity, %
Attributable to parent company's shareholders:
Profit after tax 494 944
Income from property management (translated into full year for 502 304
interim periods)
Change in value, investment properties 368 247
Change in value, financial instruments 53 -251
Total (adjusted for 22% tax) 720 234 494 944
Average equity 4,904 3,589 4,102 4,391
14.7 6.5 12.0 21.5
Long-term net asset value (EPRA NAV), SEK
Attributable to parent company's shareholders:
Equity 5,151 3,629 4,656 5,151
Reversal of deferred tax 640 424 486 640
Reversal of interest rate derivatives 277 443 330 277
Total 6,068 4,496 5,472 6,068
Number of shares 119,684 95,747 119,684 119,684
50.70 46.96 45.72 50.70
Investment yield, %
Operating surplus (translated into full year for interim periods) 739 486 506 696
Average value of properties 14,074 10,299 10,432 12,673
5.3 4.7 4.9 5.5

With regard to lettable area used to calculate rental value, the weighted average for the full year 2016 has been calculated using an average area of 470,000 sq. m. for 11.5 months and 801,000 sq. m. for 0.5 months (following the acquisition from Volvo as at 15 December 2016), which gives an average for the full year of 484,000 sq. m. Correspondingly, the calculation of the average area has been calculated for key ratios for 2017.

With regard to the property value used to calculate investment yield, the weighted average for the full year 2016 has been calculated by taking the average of the opening value of SEK 9,784 million and the closing value excluding acquisitions of SEK 10,850 million, plus the value of the Volvo portfolio for the 15-day period of ownership, which gives an average for the full year of SEK 10,432 million (see Key Performance Indicators above).

With regard to the number of shares used to calculate performance-related indicators, the weighted average for the full year 2016 has been calculated by taking an average of 95,747 shares for four quarters (31/12/2015 to 30/09/2016) and 119,684 shares for one quarter, which gives an average for the financial year 2016 of 100,534 shares. Similarly, the calculation of the average value has been done for key ratios for 2017.

AUDITOR'S REPORT

Platzer Fastigheter Holding AB (publ)

Introduction

We have conducted a review of the financial interim information in brief (interim report) for Platzer Fastigheter Holding AB (publ) per 30 September 2017 and the nine-month period ending with this date. The Board of Directors and the CEO are responsible for the preparation and presentation of this interim financial information in accordance with IAS 34 and the Swedish Annual Accounts Act. Our responsibility is to express a conclusion on this interim report based on our review.

Scope of the review

We have conducted our review in accordance with the International Standard on Review Engagements ISRE 2410 Review of Interim Financial Information Performed by the Independent Auditor of the Entity. A review consists of making inquiries, primarily of persons responsible for financial and accounting matters, and performing analytical and other review procedures. A review has a different focus and is substantially less in scope than an audit conducted in accordance with ISA and generally accepted auditing standards. The review procedures performed in the review do not enable us to obtain assurance that we would become aware of all significant circumstances that might be identified in an audit. The conclusion expressed based on the review therefore does not provide the assurance that an opinion expressed on the basis of an audit has.

Conclusion

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

Gothenburg, 26 October 2017

Öhrlings PricewaterhouseCoopers

Bengt Kron Authorised Public Accountant

Q3 CALENDAR

Year-end report 2017 8 February 2018 at 8 am Interim Report Jan-Mar 2018 26 April 2018 at 8 am Annual General Meeting 2018 26 April 2018 at 3 pm Interim Report Jan-June 2018 9 July 2018 at 8 am Interim Report Jan-Sept 2018 25 October 2018 at 8 am

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: Anders Personsgatan 16 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

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