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Platzer Fastigheter Holding

Quarterly Report Apr 27, 2017

2955_10-q_2017-04-27_5455952f-5fc0-4560-9e5c-cfe7f5a27ba8.pdf

Quarterly Report

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Interim report 1 January _ 31 March 2017

  • Rental income increased to SEK 251 million (157)
  • Income from property management improved by 88% to SEK 126 million
  • Profit for the period amounted to SEK 218 million (15)
  • Property portfolio increased in value to SEK 13,730 million (13,615)
  • Long-term net asset value (EPRA NAV) per share was SEK 47.87 (45.72)
  • Earnings per share amounted to SEK 1.81 (0.14)
  • The project Hårddisken 1 in Jolen in Mölndal was completed and Armatec moved in
  • Letter of intent entered into with NCC on joint development project in Gårda and future acquisitions in the centre of Mölndal
  • Sales of future residential building rights in Södra Änggården have begun

PLATZER - BEST ON, BEST FOR 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 approximately 800,000 sq. m., worth SEK 13.7 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

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

Sustainability

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

Financial targets

  • Long-term net asset value (EPRA NAV) to increase by > 10% per year
  • Equity/assets ratio > 30%
  • Loan-to-value ratio must not exceed 65% in the long term
  • Interest coverage ratio > 2.0
  • Property and project investments to achieve a gain on investment of >20%

For outcome, see Key Performance Indicators on page 14 and Key Performance Indicators per share on page 25.

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 WORD FROM THE CEO

Property acquisitions and lettings take Platzer to new levels

Platzer saw a significant improvement in almost all income statement items and key performance indicators in the first quarter. Cash flows from our property transactions, ongoing property management and completed development projects contributed to a 65% increase in operating surplus compared with the same period in the previous year.

Significant improvement in income from property management

Income from property management improved by 88%, which is the biggest year-on-year improvement during my tenure as CEO of Platzer. Furthermore, the occupancy rate in the first quarter was 96% and the surplus ratio 74%. The investment yield improved to 5.4%. This was primarily due to the fact that the portfolio acquired from Volvo in December 2016 has a higher investment yield than the

rest of Platzer's property portfolio and is now included in the results for the entire reporting period. The transaction with Volvo resulted in a few one-time items that had a positive effect on performance in the first quarter, but overall Platzer will be moving up a level in 2017, as is evident from our earning capacity in this report.

Increased net asset value

During the quarter we made good progress on achieving our new net asset value target of increasing EPRA NAV by 10% a year. In addition to increased cash flows, increases in property values also contributed to us having reached almost the halfway point of our target already in the first quarter of the year. The increase in property values is primarily due to us having completed and let our development projects in the centre of Gothenburg, transactions, as well as a continued decline in yields.

Strategic property transactions

Since the end of the first quarter we have carried out two acquisitions in prioritised areas where we want to continue to expand. Firstly, we have acquired 50% of the property Merkurhuset from Bygg-Göta, and secondly, we have acquired one more property in Lindholmen from Skanska. During the first quarter we sold two properties in Åbro in Mölndal, where we are now focusing on owning properties closer to the centre of Mölndal. In the first quarter we concluded a letter of intent with NCC on joint ownership and development of our property Gårda 16:17. In return, we will acquire their upcoming project of around 30,000 sq. m. in Kungsfisken in the centre of Mölndal.

We have also instructed Catella to start the process of selling our future residential building rights in Södra Änggården, and we expect to be able to carry out the first sales in the second quarter of this year.

Halved energy consumption

The average energy consumption of Platzer's properties, with the exception of the portfolio acquired in December, is approx. 93 kWh/ sq. m. This means energy consumption has in principle halved since 2009. By taking a structured approach in accordance with ISO 14001 to upgrading control systems and regulating equipment and through active management and environmental certification of our properties, we have been able to also reduce the energy consumption of our existing property portfolios, which in large parts consist of properties from the late 1900s. Energy savings do not have a direct impact on results, since nearly 100% of the savings benefit our tenants, but in the long term we are paving the way for raising rents and also for making the properties more energy-efficient and therefore more attractive to the increasingly large proportion of new and existing tenants who are environmentally aware.

Good market outlook

The government's so-called "Paketeringsutredningen" inquiry, which contains proposals aimed at treating property transactions conducted via companies with sales of individual properties in terms of taxation, was given a lot of press coverage towards the end of the first quarter. The proposal, which will result in increased costs for property companies, went out to consultation in April, and feedback should have been received by the Finance Ministry by the middle of August. It won't be known until then whether the proposal will be implemented or not.

Irrespective of the "Paketeringsutredningen" inquiry, economic conditions in our region are stronger than for many years, unemployment is at an all-time low and demand for commercial premises is significantly higher than supply. This will boost opportunities for good property transactions in the future and for implementing value-added growth.

P-G Persson CEO

COMMENTS JAN-MAR 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 for the period amounted to SEK 126 million (67), an improvement of 88%. 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 first quarter of the year amounted to SEK 138 million (77), while changes in the value of financial instruments totalled SEK 13 million (-128). Profit after tax for the period amounted to SEK 218 million (15).

Rental income

Rental income for the period increased by 60% and amounted to SEK 251 million (157). The bulk of the increase, SEK 74 million, was attributable to the Artosa portfolio, with the remainder due to completed development projects and new lettings. Rental income from existing leases as at 31 March 2017 was estimated to amount to SEK 991 million (664) on an annual basis, a sharp increase that is primarily attributable to the Artosa portfolio. The economic occupancy rate for the period was 96% (93), having recovered compared with the previous year, when the occupancy rate was adversely affected by a number of large projects/refurbishment projects, which were completed last year.

Property costs

In the first 3 months of the year, property costs amounted to SEK -65 million (-45). The increase was primarily due to the larger property portfolio. Property operating and maintenance costs are subject to seasonal variations and the first quarter is weighed down by larger costs than the rest of the year, mostly due to consumption and snow removal costs. This year, maintenance costs in the first quarter were lower than normal, partly because planned maintenance in the Artosa portfolio is expected to take place in the remainder of the year.

Operating surplus

The operating surplus for the period amounted to SEK 186 million (112), corresponding to an increase of 66%. The surplus ratio was 74% (71), an increase that was partly due to the postponement of planned maintenance until later in the year. The investment yield for the properties was 5.4% (4.6). 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 administration expenses for the quarter amounted to SEK -12 million (-11). The increase was primarily due to a larger number of staff at the end of the period, up to 65 from 59 as at 31 March 2016. The ongoing share incentive programme weighed down the result for the quarter by SEK -0.3 million (-0.6).

Net financial items

Net financial expense for the period amounted to SEK -48 million (-34). Net financial income/ expense, 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 2.37% (2.38).

Tax

Tax expense for the period amounted to SEK -59 million (-1). 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. It is still too early to assess the effects of the so-called "Paketeringsutredningen" review of taxation of the property sector, which was announced at the end of March. However, in the short term the proposal may result in uncertainty about future regulations.

Cash flow

Cash flow from operating activities increased by nearly 150% to SEK 128 million (52). Investments in existing properties totalled SEK 85 million (105), while sales amounted to SEK 108 million (42). No acquisitions took place in the period (-).

The investments were fully financed from the company's cash assets. Cash flow for the period amounted to SEK 17 million (-43). Cash and cash equivalents stood at SEK 149 million (184) as at the balance sheet date. In addition to cash and cash equivalents, as at 31 March 2017 the company had unutilised loan commitments of SEK 480 million and an unutilised overdraft facility of SEK 50 million.

Investment properties and changes in the value of properties

Properties were recognised at fair value of SEK 13,730 million (13,615), which is based on an internal valuation as at 31 March 2017. 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 138 million (77). Just over half of the change in value in the period was due to project development and active management, while the rest was due to lower yield requirements in the market. The average required yield based on the valuation as at end-March was 5.6%, up from 5.5% at 31 March in the previous year. The change was due to lower yield requirements in the market, but also the higher market yields of the Artosa portfolio.

The properties Balltorp 1:135 and Fänkålen 2 were sold in the first quarter through company divestments. Investments in existing properties in the period amounted to SEK 85 million (105), with the largest individual investments being the new build project Gamlestaden 740:132.

Equity

Equity for the Group amounted to SEK 4,921 million (4,703) as at 31 March. 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 40.72 (38.90), while the long-term net asset value (EPRA NAV) was SEK 47.87 (45.72).

Debt financing and changes in the value of derivatives

As at the balance sheet date, interest-bearing liabilities amounted to SEK 7,855 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. In the first quarter, Platzer repaid loans in connection with the sale of properties. The average fixed interest term, including the effect of derivatives contracts, was 4.0 years (3.8) as at 31 March 2017. The average loan term was 1.8 years (2.0), which is in line with the strategy to distribute loans 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 through profit or loss without applying hedge accounting. Platzer has concluded interest rate swap agreements totalling SEK 4,920 million, of which SEK 1,100 million refers to swaps with forward start dates. The market value as at 31 March was SEK -316 million, which corresponded to a change in value of SEK 13 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 1 person during the period to 65 employees at end-March. Platzer's property portfolio is organised into three market segments with responsibility for daily operation, management and development of properties. The market segments are supported by two specialist units: Project development and Lettings. Platzer's Group and staff functions comprise the CEO, business development, finance and accounting, HR, communication/marketing and sustainability/ procurement.

Events after the end of the reporting period

Platzer has concluded an agreement to acquire 50% of the property Inom Vallgraven 49:1, better known as Merkurhuset, through a company acquisition. The property, which comprises a total of 5,280 sq. m. and is located at Skeppsbron, is valued at around SEK 150 million in the transaction. The seller is Bygg-Göta, which will retain the other 50%. The preliminary completion date is 1 July 2017.

Platzer has also concluded an agreement with Skanska Fastigheter to acquire the property Lindholmen 39:3, which is located at Lindholmspiren 2. The property, which comprises a total 9,000 sq. m., is valued at SEK 410 million in the transaction and the completion date is 29 September 2017. The property is fully let to Zenuity, a newly established self-driving technology joint venture between Volvo Cars and Autoliv, which will have its head office in Lindholmen and is moving in this spring.

Parent company

The parent company does not own any properties of its own, but instead manages certain group 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 related party transactions 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 first quarter.

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.

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

Gothenburg, 27 April 2017

Platzer Fastigheter Holding AB (publ)

P-G Persson CEO

CONSOLIDATED INCOME STATEMENT

CONDENSED

SEK million 2017
Jan-Mar
2016
Jan-Mar
2016
Jan-Dec
2016/2017
Apr-Mar
Rental income 251 157 687 781
Property costs -65 -45 - 181 -201
Operating surplus 186 112 506 580
Central administration -12 -11 -39 -40
Net financial items -48 -34 -145 -159
Income from property management 126 67 322 381
Change in value, investment properties 138 77 450 511
Change in value, financial instruments 13 -128 -137 4
Profit before tax 277 16 635 896
Tax on profit for the period -59 -1 -135 -193
Profit for the period 1) 218 15 500 703
Profit for the period attributable to:
Parent company's shareholders 217 14 494 697
Non-controlling interests 1 1 6 6
Earnings per share 2) 1.81 0.14 4.92 6.62

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 31/03/2017 31/03/2016 31/12/2016
Assets
Investment properties 13,730 9,924 13,615
Other non-current assets 6 5 6
Non-current financial assets 45 43 45
Current assets 117 102 67
Cash and cash equivalents 149 184 132
Total assets 14,047 10,258 13,865
Equity and liabilities
Equity 4,921 3,608 4,703
Deferred tax liability 546 392 493
Non-current interest-bearing liabilities 4,909 3,811 5,764
Other non-current liabilities 345 334 358
Current interest-bearing liabilities 2,946 1,848 2,225
Other current liabilities 380 265 322
Total equity and liabilities 14,047 10,258 13,865

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

CONDENSED

SEK million 2017
Jan-Mar
2016
Jan-Mar
2016
Jan-Dec
Equity attributable to parent company's shareholders
At beginning of period 4,656 3,548 3,548
New issue - - 708
Reversal, share saving scheme 0 1 2
Comprehensive income for the period 217 14 494
Dividend - - -96
At end of period 4,873 3,563 4,656
Equity attributable to non-controlling interests
At beginning of period 47 44 44
Consolidation of subsidiary - - 1
Withdrawals - - -4
Comprehensive income for the period 1 1 6
At end of period 48 45 47
Total equity 4,921 3,608 4,703

CHANGE IN VALUE OF PROPERTIES

2017 2016 2016
SEK million Jan-Mar Jan-Mar Jan-Dec
Value of properties, opening balance 13,615 9,784 9,784
Investments in existing properties 85 105 521
Property acquisitions - - 3,112
Property sales -108 -42 -252
Changes in value 138 77 450
Value of properties, closing balance 13,730 9,924 13,615

CONSOLIDAT ED CASH F LOW S TAT EMEN T

CONDENSED

2017 2016 2016 2016/2017
SEK million Jan-Mar Jan-Mar Jan-Dec Apr-Mar
Operating activities
Operating surplus 186 112 506 580
Central administration -12 -10 -35 -37
Net financial items -48 -34 -144 -158
Income tax -14 -12 -20 -22
Cash flow from operating activities before changes in
working capital 112 56 307 363
Change in current receivables -9 -8 - -1
Change in current liabilities 25 4 60 81
Cash flow from operating activities 128 52 367 443
Investing activities
Investments in existing investment properties -85 -105 -502 -482
Acquisitions of investment properties - - -3,112 -3,112
Sales of investment properties 108 42 252 318
Other investments - - -2 -2
Cash flow from investing activities 23 -63 -3,364 -3,278
Financing activities
Change in interest-bearing liabilities -134 -32 2,299 2,197
Changes in non-current receivables 0 - -6 -6
Dividend - - -96 -96
New issue - - 705 705
Cash flow from financing activities -134 -32 2,902 2,800
Cash flow for the period 17 -43 -95 -35
Cash and cash equivalents at beginning of period 132 227 227 184
Cash and cash equivalents at end of period 149 184 132 149

The company has an unutilised overdraft facility of SEK 50 million (50) and unutilised loan commitments of SEK 480 million (210).

INCOME S TAT EMEN T, PAR EN T COMPANY

CONDENSED

SEK million 2017
Jan-Mar
2016
Jan-Mar
2016
Jan-Dec
Net sales 4 3 16
Operating expenses - 4 - 4 - 16
Net financial items - 23 - 21 - 86
Change in value, financial instruments 13 - 128 - 137
Profit before tax and appropriations - 10 - 150 - 223
Appropriations - - 242
Tax 2 33 - 7
Profit for the period 1) - 8 - 117 12

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

BALANCE SHEE T, PAR EN T COMPANY

C O N D E N S E D

SEK million 31/03/2017 31/03/2016 31/12/2016
Assets
Participations in Group companies 1,809 1,053 1,809
Other non-current financial assets (primarily financing of Group 2,786 2,222 2,784
companies)
Receivables from Group companies 680 1,045 735
Other current assets 21 23 13
Cash and cash equivalents 7 4 0
Total assets 5,303 4,347 5,341
Equity and liabilities
Equity 2,536 1,801 2,544
Untaxed reserves 50 50 50
Non-current liabilities 1,645 2,463 2,702
Current liabilities 1,072 33 45
Total equity and liabilities 5,303 4,347 5,341

KEY PERFORMANCE INDICATORS

2017
Jan-Mar
2016
Jan-Mar
2016
Jan-Dec
2016/2017
Apr-Mar
Financial
Debt/equity ratio (multiple) 1.6 1.6 1.7 1.6
Interest coverage ratio (multiple) 3.6 2.9 3.2 3.4
Loan-to-value ratio, % 57 57 59 57
Equity/assets ratio, % 35 35 34 35
Return on equity, % 10.6 4.7 12.0 16.5
Property-related
Investment yield, % 5.4 4.6 4.9 4.9
Surplus ratio, % 74 71 74 74
Economic occupancy rate, % 96 93 94 95
Rental value, SEK/sq. m. 1,337 1,501 1,538 1,480
Lettable area, sq. m. (thousand) 795 463 801 795

For definitions and calculations of Key Performance Indicators, please see pages 26-27.

REPORTING BY SEGMENT JAN-M AR 2017

Project
Investment properties properties Total
Central South/West North/East Artosa
Gothenburg Gothenburg Gothenburg Gothenburg
SEK million 2017 2016 2017 2016 2017 2016 2017 2016 2017 2016 2017 2016
Rental income 96 90 22 28 48 38 76 - 9 1 251 157
Property costs -23 -22 -7 -10 -13 -12 -19 - -3 -1 -65 -45
Operating surplus 73 68 15 18 35 26 57 - 6 0 186 112
Investment proper
ties, fair value
6,698 6,376 914 1,260 2,565 2,104 2,690 - 863 184 13,730 9,924

In the Group's internal reporting, activities are divided into the segments shown above. In connection with the acquisition of the properties from Volvo at 15 December 2016, a new segment, Artosa, was created, which comprises the areas Arendal, Torslanda and Säve.

The difference between the operating surplus of SEK 186 million (112) and profit before tax of SEK 277 million (16) consists of central administration costs of SEK -12 million (-11), net financial expense of SEK -48 million (-34) and changes in the value of properties and derivatives of SEK 151 million (-51).

INTEREST-BEARING LIABILITIES

maturity Loan maturity
Year Loan
amount, SEK
million
Share,
%
Average
interest,
%
Credit
agreements,
SEK m
Utilised,
SEK m
2017 3,425 44 1.54 1,692 1,692
2018 120 1 3.54 2,558 2,078
2019 791 10 1.31 2,488 2,488
2020 300 4 4.29 1,597 1,597
2021 670 9 3.12
2022 550 7 3.63
2023 100 1 3.64
2024 1,600 20 3.21
2025 300 4 2.64
Total 7,855 100 2.37 8,335 7,855

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.

QUARTERLY SUMMARY

2017 2016 2015
SEK million Q1 Q4 Q3 Q2 Q1 Q4 Q3 Q2
Rental income 251 195 176 159 157 160 146 144
Property costs -65 -53 -46 -37 -45 -44 -35 -34
Operating surplus 186 142 130 122 112 116 111 110
Central administration -12 -14 -5 -9 -11 -11 -8 -8
Net financial items -48 -38 -39 -34 -34 -34 -34 -35
Income from property management 126 90 86 79 67 71 69 67
Change in value, investment properties 138 199 79 95 77 205 196 49
Change in value, financial instruments 13 114 -38 -85 -128 63 -74 144
Profit before tax 277 403 127 89 16 339 191 260
Tax on profit for the period -59 -86 -28 -20 -1 -66 -42 -57
Profit for the period 218 317 99 69 15 273 149 203
Investment properties 13,730 13,615 10,813 10,588 9,924 9,784 9,491 9,192
Investment yield, % 5.4 5.0 4.9 4.8 4.6 4.8 4.8 5.0
Surplus ratio, % 74 73 74 77 71 73 76 76
Economic occupancy rate, % 96 95 94 94 93 92 91 90
Return on equity, % 10.6 12.7 8.2 7.1 4.7 12.3 9.7 11.7
Equity per share. SEK 40.72 38.90 37.91 36.92 37.20 37.05 34.32 32.76
Long-term net asset value (EPRA NAV)
per share, SEK 47.87 45.72 46.96 45.33 44.57 43.16 40.51 37.79
Share price, SEK 43.70 46.20 56.75 44.60 44.50 38.00 34.70 34.20
Earnings after tax per share, SEK 1.81 2.95 0.99 0.71 0.14 2.74 1.56 2.12
Cash flow from operating activities per share,
SEK 1.08 1.35 1.41 0.37 0.55 1.22 0.85 0.18

EARNING CAPACITY

Number
of
properties
Lettable
area,
sq. m.
Fair
value,
SEK
million
Rental
value,
SEK
million
Eco
nomic
occu
pancy
rate, %
Rental
income,
SEK
million
Oper
ating
sur
plus,
SEK
million
Surplus
ratio, %
INVESTMENT PROPERTIES
Central Gothenburg 22 206,515 6,698 413 94 390 301 77
South/West Gothenburg 8 60,128 914 94 95 89 66 74
North/East Gothenburg 9 142,880 2,565 198 96 190 137 72
Artosa 5 335,307 2,690 305 94 287 203 71
Total investment properties 44 740,076 12,867 1,010 95 956 707 74
Project properties 24 50,273 863 42 83 35 22
Total Platzer 68 795,103 13,730 1,052 94 991 729 74

The summary comprises the property portfolio as at 31 March 2017 and provides a snapshot of the company's earning capacity, which does not constitute a forecast.

Nine properties in Högsbo are included under project properties in the summary with effect from 2017. These comprise the project Södra Änggården, which is now out for consultation. 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 14 million.

The operating surplus shows the properties' earning potential on an annual basis, defined as contracted rental income as at 31 March 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 four geographical areas: Central Gothenburg (City centre, Gårda, Krokslätt and Gullbergsvass), South/West Gothenburg (Högsbo, Långedrag and Mölndal), North/East Gothenburg (Backaplan, Gamlestaden, Lindholmen and Mölnlycke) and Artosa (the properties that were acquired from Volvo and which comprise the areas Arendal, Torslanda and Säve). 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, Högsbo and Arendal.

Property portfolio

As at 31 March 2017, the property portfolio comprised a total of 68 properties, including 24 project properties, with a fair value of SEK 13,730 million.

The total lettable area was 795,103 sq. m., divided as follows: offices 73%, retail 2%, industrial/warehouses 14% and other 11%. The economic occupancy rate in the period was 96% (93).

Rental performance

Platzer has 845 lease agreements for non-residential premises generating rental income of SEK 991 million. The largest tenants include AcadeMedia, Cochlear, DFDS, DHL, the Swedish National Courts Administration, the Swedish Social Insurance Agency, the Swedish Migration Agency, Mölnlycke Health Care, Nordea, Plastal, Schenker, SSAB and Volvo.

The twenty largest lease agreements accounted for 35% of rental value. The average remaining maturity was 43 months.

In addition, Platzer has concluded lease agreements for new build and refurbishment projects with occupancy in 2017–2018.

Apart from leasing contracts for non-residential premises, 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 39 million.

Contract structure per year of maturity

R EN TAL AND PROPER T Y MAR KE T

The property market in Gothenburg remained strong in the first few months of the year. Several large transactions took place and transactions volume in the first quarter amounted to more than SEK 5 billion, compared with just over SEK 13 billion in the financial year 2016. At the same time, the rental market remains extremely busy. Ever improving economic conditions in Gothenburg, continued low interest rates and high pressure in the rental market are contributing to the strong transaction market.

Strong transaction market

Gothenburg continues to generate interest among investors. Several well-known players have expressed an interest in strengthening their positions in the market in Gothenburg. This is also evident from recently completed transactions, including Atrium Ljungberg's acquisition of the so-called Waterfront in Lindholmen in a transaction worth around SEK 1.3 billion and Folksam's purchase of a property at Odinsgatan for SEK 330 million. Low vacancy rates, a strong rental market and high employment have an impact on willingness to invest. Many observers believe there is potential for rental levels and property values to continue to rise.

The trend of falling yield requirements persisted during the year. As before, the largest declines were seen in office properties in central locations, with good cash flow and stable tenants. However, because interest is so great, investors have decided to look outside the most central areas and several transactions involving large purchase considerations took place in peripheral areas.

High level of activity in rental market

Conditions in the office rental market remain favourable. Rental volume in 2016 totalled 145,000 sq. m., up by around 35 per cent on 2015, and just under the record volume of 150,000 sq. m. seen in 2014. Demand remains strongest in the more central parts of Gothenburg and in Lindholmen, but lower in more peripheral areas. The vacancy rate in Lindholmen was measured as being lower than in Central Business District (CBD) for the first time in the fourth quarter and is now at the very low level of 2.0%. Overall, the vacancy rate in Gothenburg has stabilised at a low level and is very low compared with other major cities in the Nordic region.

The strong economy in the Gothenburg region, together with the current low supply of office premises in central locations and future new build projects, means the conditions are good for a continued strong rental market. This could improve further thanks to Volvo CE and Zenuity setting up operations in the region and also because of the potential location of Geely's European head office in Gothenburg.

Letting volume in square metres by quarter 2008 - 2016

New production of office space in Gothenburg

Source: JLL's property market data 1,0%

PROPERTY TRANSACTIONS

Disposals

Platzer sold two office properties in Mölndal/ Åbro in the first quarter for an agreed price of SEK 108 million. The properties that were sold are Balltorp 1:135 and Fänkålen 2, which were

sold to L2 Fastigheter. The sale took the form of a company divestment and the price of SEK 108 million is slightly above the carrying amount. Completion took place on 31 March.

Blocks Real estate
inventory
Area Address Segment in
Gothenburg
Acq./
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
2 Fänkålen 2 Mölndal Johannefredsgatan 4 South/West A 4,494 31/03/2017 36
Total 10,901 108

Acquisitions

No acquisitions took place in the period.

Acquisitions after the end of the reporting period Since the end of the period, Platzer has acquired 50% of the property "Inom Vallgraven 49:1", also known as Merkurhuset, which is located at Skeppsbron 5-6. In the transaction, the property, which comprises around 5,280 sq. m., is valued at around SEK 150 million. The property was sold by Bygg-Göta, which remains joint owner. The preliminary completion date is 1 July 2017.

Platzer has also concluded an agreement with Skanska Fastigheter to acquire the property Lindholmen 39:3, Piren2 , which is located at Lindholmspiren 2. The property, which comprises a total of 9,000 sq. m., is valued at SEK 410 million in the transaction and the completion date is 29 September 2017. The property is fully let to Zenuity, a newly established self-driving technology joint venture between Volvo Cars and Autoliv, which will have its head office in Lindholmen and is moving in this spring.

The property Inom Vallgraven 49:1, Merkurhuset

The property Piren2, Lindholmen

DEVELOPMENT PROJECTS

Platzer has potential development projects as well as projects underway focusing on both office property with elements of service and mixed use developments incorporating residential properties.

In addition to projects currently underway comprising around 36,000 sq. m. of lettable area, Platzer's portfolio also contains potential development projects with 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 is attributable to commercial properties and SEK 5 billion to residential properties. Our strategy is to develop detailed development plans for housing and then sell these building rights while we focus on developing the commercial properties.

Property and project development

Platzer's project portfolio comprises two parts: 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.

In February 2017, our tenant Armatec took possession of their new premises, signalling the completion of our project Hårdisken 1, which comprises approx. 4,800 sq. m.

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

Urban development

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

Backaplan

Backaplan is to be developed into vibrant city district with housing, offices and retail. Work on the detailed development plan is currently underway. Platzer's share of future building rights comprises around 80,000 sq. m. in the area.

Södra Änggården

Norra Högsbo is in the process of being developed from an industrial area into a vibrant city district geared towards housing. At the same time, the area is changing name to Södra Änggården.

A total of 2,000 new housing units are planned, 600 of which form part of BoStad 2021, the housing project launched by the City of Gothenburg to celebrate the city's 400th Anniversary, and which are subject to a fast-track planning process. The detailed development plan for the first phase went out to consultation in January 2017 and a decision is expected around the turn of the year. Construction is expected to start in 2018.

Platzer's estimated total volume in Södra Änggården comprises around 200,000 sq. m. of which 75% will be housing. Platzer has begun the process of selling future building rights and the first sales are expected in the second quarter of 2017.

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 has now started on the Gamlestads torg project and occupancy is anticipated in summer 2018. Gamlestads torg comprises 17,000 sq. m. and is situated in a location that has one of the highest levels of public transport services in Gothenburg. Letting is underway and Platzer has signed a lease for parts of the ground floor with Västtrafik, which is setting up a travel hub in the property.

Adjacent to Gamlestads torg is Gamlestadens Fabriker (Olskroken 18:7), where the detailed development plan process is underway. Platzer previously sold future residential building 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 detailed development plan for an increased volume of housing, commercial activity and parking of a total of around 60,000 sq. m.

Major projects underway

Property Type 1) Converted
area, lettable
area, sq. m.
New area,
lettable
area, sq. m.
Total inv.
incl. land,
SEK million
Of which
outstanding
inv., SEK
million
Occupancy
rate, %
Completed
Hårddisken 1 Project Dev. 4,800 85 0 100 Q1 2017
Livered 1:329 Property Dev. 14,000 110 28 100 Q3 2017
Gamlestaden
740:132
Project Dev. 16,800 510 310 10 Q2 2018
Gullbergsvass 5:10 Property Dev. 12,000 2,000 250 250 50*) Q3 2019
Total 26,000 23,600 955 588

*) The occupancy rate is now 97%; the reported figure of 50% refers to long-term leases

Potential development projects

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

Total 514,000 - 581,000

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 31 MARCH 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 6,928 6,928
Skår 57:14 Almedal Gamla Almedalsvägen 1-51 1929 8,286 119 8,405
Arendal 764:720 Arendal Arendal 1960/2009 230,061 68 27,501 18,464 276,094
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 7,306 2,555 35,203
Olskroken 18:7 Gamlestaden Gamlestadsvägen 2-4 1729/1960 41,679 102 6,842 13,273 61,896
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 1,417 16,715
Gårda 1:15 Gårda Vestagatan 2 1971/1992 11,896 11,896
Gårda 13:7 Gårda Johan Willins gata 5 2003 14,925 14,925
Gårda 16:17 Gårda Drakegatan 6-10 1986 15,234 278 564 16,076
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 6,300 6,300
Högsbo 32:3 Högsbo J A Wettergrens gata 5 1974 6,381 1,053 570 8,004
Krokslätt 34:13 Krokslätt Mölndalsv 91-93 / Varbergsg 2 A-C 1950/88 10,905 725 1,308 375 13,313
Lindholmen 30:2 Lindholmen Lindholmspiren 9 2003 8,667 996 9,663
Älvsborg 178:9 Långedrag Redegatan 1 1993 9,659 296 3,862 13,817
Stigberget 34:12 Masthugget Masthuggstorget 3 1967/1999 4,457 2,801 264 253 7,775
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 1,658 1,089 356 3,103
Solsten 1:132 Mölnlycke Konstruktionsvägen 14 2002 4,953 4,953
Åseby 7:2 Säve Säve Depot 3,864 773 700 5,337
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 565,459 16,851 74,765 87,755 744,830
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 795,103

THE SHARE AND SHAREHOLDERS

Platzer's Class B shares have been listed on NASDAQ 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 31 March 2017 was SEK 43.70 per share, corresponding to a market capitalisation of SEK 5,230 million based on the number of outstanding shares. In the first quarter, a total of 3.2 million (7.1) shares, worth a total of SEK 142 million (276), changed hands. Average turnover was around 50,000 (116,000) shares per day.

Share capital

Platzer's share capital as at the balance sheet date amounted to SEK 11,993,429.20, divided between 20,000,000 Class A shares with 10 votes per share, and 99,934,292 Class B shares carrying one vote per share. Each share has a quotient value of SEK 0.10. Platzer's holding of own shares 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 management operations after tax (22% flat-rate tax). The Board of Directors will propose to the Annual General

Meeting on 27 April 2017 that a dividend of SEK 1.10 per share (1.00) be paid to shareholders.

Ownership

At 31 March, the company had 4,217 (3,924) shareholders. Foreign ownership amounted to three per cent of equity.

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

Information for shareholders

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

Share price performance

MAJOR SHAREHOLDERS

The largest shareholders in Platzer Fastigheter Holding AB (publ) as at 31 March 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%
Länsförsäkringar fondförvaltning AB 11,533,007 11,533,007 3.8% 9.6%
Fourth Swedish National Pension Fund 10,844,848 10,844,848 3.6% 9.1%
Carnegie Fonder 7,100,000 7,100,000 2.4% 5.9%
Lesley Invest (incl. private holdings) 3,464,362 3,464,362 1.2% 2.9%
Svolder AB 1,843,404 1,843,404 0.6% 1.5%
Länsförsäkringar Blekinge 1,260,931 1,260,931 0.4% 1.1%
Other shareholders 20,567,448 20,567,448 6.9% 17.2%
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-Mar
2016
Jan-Mar
2016
Jan-Dec
2016/2017
Apr-Mar
Equity, SEK 3) 40.72 37.20 38.90 40.72
Long-term net asset value (EPRA NAV), SEK 3) 47.87 44.57 45.72 47.87
Share price, SEK 3) 43.70 44.50 46.20 43.70
Profit after tax, SEK 1) 1.81 0.14 4.92 6.62
Income from property management, SEK 1.05 0.70 3.21 3.61
Cash flow from operating activities, SEK 1.08 0.55 3.66 4.21
Dividend, SEK 2) - - 1.10 1.00
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 95,747 100,534 105,322

For definitions and calculations of Key Performance Indicators, please see pages 26-27.

3) The rights issue conducted in December 2016, in which shareholders were offered one new share for every four shares held at a price of SEK 30, has had an impact on Key Performance Indicators relating to net asset value, as well as 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.

2) Proposed dividend for 2016.

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-tovalue 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 expense.
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 net asset value are calculated on the basis of the number of
Equity, Long-term net asset value (EPRA NAV), outstanding shares on the balance sheet date. Other key ratios are
Profit after tax, Income from property calculated on the basis of the average number of outstanding shares.
management, Cash flow from operating Profit after tax refers to profits attributable to the parent company's
activities 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 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-Mar
2016
Jan-Mar
2016
Jan-Dec
2016/2017
Apr-Mar
Interest coverage ratio (multiple)
Operating surplus 186 112 506 580
Central administration -12 -11 -39 -40
Interest income 0 0 0 0
Total 174 101 467 540
Interest expense -48 -34 -145 -159
3.6 2.9 3.2 3.4
Return on equity, %
Attributable to parent company's shareholders:
Profit after tax 494 697
Income from property management (translated into full year for 496 264
interim periods)
Change in value, investment properties 138 77
Change in value, financial instruments 13 -128
Total (adjusted for 22% tax) 505 166 494 697
Average equity 4,765 3,556 4,102 4,218
10.6 4.7 12.0 16.5
Long-term net asset value (EPRA NAV), SEK
Attributable to parent company's shareholders:
Equity 4,873 3,562 4,656 4,873
Reversal of deferred taxes 539 386 486 539
Reversal of interest rate derivatives 317 320 330 317
Total 5,729 4,268 5,472 5,729
Number of shares 119,684 95,747 119,684 119,684
47.87 44.57 45.72 47.87
Investment yield, %
Operating surplus (translated into full year for interim periods) 744 450 506 580
Average value of properties 13,673 9,854 10,432 11,827
5.4 4.6 4.9 4.9

With regard to lettable area used to calculate rental value, the weighted average for 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 year of 484,000 sq. m.

With regard to the property value used to calculate investment yield, the weighted average for 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 financial 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 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. The same method has been used to calculated the average value used for key indicators for the first quarter and on a rolling 12-month basis.

Q1 CALENDAR

Annual General Meeting 2017 27 April 2017 at 15:00 Interim Report January-June 2017 7 July 2017 at 08:00 Interim Report January-September 2017 26 October 2017 at 08:00

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

P l a t z e r F a s t i g h e t e r H o l d i n g A B ( p u b l ) , P O B o x 2 11 , S E - 4 0 1 2 3 G O T H E N B U R G Office Address: 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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