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Platzer Fastigheter Holding

Annual Report Feb 9, 2017

2955_10-k_2017-02-09_75d370d2-feb9-4a29-95ae-2b5f2ff29b97.pdf

Annual Report

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Year-end report 1 January _ 31 December 2016

  • Rental income increased to SEK 687 million (589)
  • Income from property management improved by 21% to SEK 322 million
  • Profit for the year amounted to SEK 500 million (664)
  • Property portfolio increased in value to SEK 13,615 million (9,784)
  • Net asset value per share was SEK 41.06, up by 11%
  • Earnings per share amounted to SEK 4.92 (6.81)
  • The Board of Directors proposes a dividend of SEK 1.10/share (1.00)
  • Acquisition of approximately 335,000 sq. m. from Volvo
  • Rights issue worth SEK 718 million
  • Decision on detailed development plan for Södra Änggården
  • New financial targets
  • Construction commences on Gamlestads torg

PLATZER IN BRIEF

Platzer is one of the largest, and leading, commercial property companies in Gothenburg, primarily in office property. The company owns and develops 70 properties with a total area of 800,000 sq. m. 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. At the end of the period, Platzer had 64 employees.

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

  • Growth 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.

New financial targets

Platzer achieved its financial target for net asset value per share of SEK 40 already in 2016, so the Board of Directors has established new financial objectives for the Company.

Our new targets are:

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

For outcome, see Key Performance Indicators on page 14 and Key Performance Indicators per share on page 27.

A WORD FROM THE CEO -A very good year for Platzer

A continued strong market in Gothenburg, our largest acquisition to date and improved income from property management. Also continued large investments in the development of existing properties, a large number of environmental certifications and a breakthrough for Green leases. 2016 became a very good year for Platzer.

We continued to see a good return on the strategic journey we embarked on in 2008. Having initially focused on management and acquisitions of properties, our plan since 2012 has been for an ever increasing proportion of our growth to be derived from our development projects. In line with our expansion, it has become increasingly important for us to take an active role in the development of the city districts where we have activities.

Strong market in Gothenburg

Gothenburg is in an exciting phase of development. The transition from a traditional industrial city to a knowledge society firmly rooted in an industrial base is becoming more marked year by year. There is a clear trend towards central locations or hubs with access to good communications. At the same time, the economy is strong, fuelled by a booming export industry. For the second year running, unemployment is lower than in both Stockholm and Malmö.

Together with low interest rates, rising property prices, falling investment yields and a clear intention from the politicians to develop the city, this means that conditions are good for a property company such as ours.

Chosen path produces results

Our increasing focus on investing in our own development projects should be viewed against this background. In 2016, investments increased by 45% to more than SEK 500 million. With an estimated annual growth of SEK 1.5 billion, this means 1/3 of growth is attributable to these investments. The largest project currently underway is our office building at Gamlestads torg. That our chosen path has been a success is also evident in our results. In 2016, our operating surplus increased by 16% and income from property management grew by 21%, while the surplus ratio remained at 74%. This also shows that we are able to ensure that our property management opera-

tions remain efficient and profitable, at the same time as we continue to grow through both transactions and property and project development.

Net asset value target achieved 18 months ahead of schedule

At the time of our stock market listing in 2013, we set a target of net asset value per share of SEK 40 by the end of 2017. This meant that we needed to generate growth of at least 10% a year in the period 2014-2017. We achieved this target already by the first half of 2016.

That we were able to achieve our target early is due to the fact that we have conducted our project development activities successfully and that we own properties in locations where market yields have fallen. This has resulted in our properties increasing in value, which in turn has meant that our net asset value has increased by around 15% per year.

Largest acquisition to date

We acquired 12 properties and disposed of two properties during the year. In all, we conducted transactions worth SEK 3.4 billion, which means we accounted for around 25% of the total commercial transaction volume in the Gothenburg area. The largest transaction was the acquisition of properties in Arendal, Torslanda and Säve from Volvo. The value of the properties was approx. SEK 2.8 billion and the acquired properties are estimated to have an annual rental value of SEK 300 million. The total area comprises around 335,000 sq. m. of lettable area, as well as land.

In addition to this deal, we acquired our first property in Lindholmen, which is one of our designated growth areas. We also acquired the student union building "Studenternas hus" in Lorensberg, where we will be developing student housing together with Gothenburg University.

Closer to detailed development plan for Södra Änggården

We are a driving force in many exciting districts in the Gothenburg area – for instance, Backaplan, Gamlestaden, Gårda, Södra Änggården and Gullbergsvass. We received a decision on the go-ahead for a detailed development plan for Södra Änggården in 2016. Together with the City Planning Department we are developing the area with the aim of transforming it into an attractive mixed-use development with a large proportion of housing. Our share comprises around 120,000 sq. m. and is part of the Municipality of Gothenburg's housing project BoStad 2021, which means a detailed development plan for the area is likely to have been completed not later than the beginning of 2018. Green leases account for 30% of rental value

At the end of 2016, 75% of our properties had been certified according to one of the leading environmental certification systems. We are therefore getting closer to our target of all our properties being environmentally certified. At the same time, we are increasingly entering into Green leases (leases with green clauses/annexes) in order to work with our tenants on reducing the environmental impact of our properties. We achieved a breakthrough in these efforts in 2016 and some 30% of the rental value in our portfolio currently comprises Green annexes.

New capital and Green funding

In order to complete the deal with Volvo, we needed to raise financing of around SEK 1.1 billion. We used cash and cash equivalents of SEK 400 million. In order to raise the remaining amount of just over SEK 700 million, we turned to our existing shareholders through a rights issue. The issue was 100% subscribed.

The funding of the transaction did not have a major impact on our Key Performance Indicators. Both our loan-to-value ratio and our equity/assets ratio remain well below our financial targets. During the year we increased our capital markets borrowing with yet another Green bond via SFF and we added another major bank to our creditors. On the whole, we end 2016 in a financially stable position, able to finance continued growth in the company through both property acquisitions and property and project development.

Future prospects good

I take a positive view of the future. Without issuing a forecast, our earning capacity points to significantly improved results in 2017. Our project portfolio is good and there are many interesting opportunities within urban development. As the CEO I am never fully satisfied, however, I can always see potential for improvement in terms of lowering the vacancy ratio, running projects more efficiently, continuing to find new business opportunities and recruiting the right staff. Nonetheless, our prospects overall are very good.

P-G Persson CEO

COMMENTS JAN-DEC 2016

Comparative values for income statement items refer to the corresponding period in the previous year and for balance sheet items as at 31/12/2015.

Results

Income from property management in 2016 improved by 21% and amounted to SEK 322 million (266). The improvement in results was partly due to a larger property portfolio compared with the same period in the previous year, and partly to the fact that completed development projects became occupied, while lettings in existing properties increased. Changes in the value of properties in the year amounted to SEK 450 million (510), while changes in the value of financial instruments totalled SEK -137 million (64). Profit after tax for the year amounted to SEK 500 million (664).

Rental income

Rental income for the financial year amounted to SEK 687 million (589). This corresponds to an increase of 17%, which was primarily attributable to a larger property portfolio, new lettings and completed development projects. Estimated annual rental income from existing lease agreements as at the balance sheet date was SEK 990 million (664), a substantial increase that was primarily due to the acquisition from Volvo with effect from 15 December 2016. The economic occupancy rate for the period was 94% (91), having recovered compared with 2015 thanks to the completion of major development projects during the year.

Property costs

Property costs for the year amounted to SEK -181 million (-152), with the increase primarily due to the larger property portfolio and a substantial rise in the property tax this year. In terms of our financial results, this is largely compensated for by the fact that our tenants pay their share of the actual property tax. Property operating expenses and maintenance costs are subject to seasonal variations, with costs in the first and fourth quarter normally higher than in the second and third quarters.

Operating surplus

The operating surplus rose by 16% to SEK 506 million in 2016 (437).

The surplus ratio remained at a high and stable level, and was 74% for the period (74). The investment yield for the properties was 4.9% (4.8). The acquisition from Volvo, which was completed on 15 December 2016, has had only a marginal impact on the investment yield.

Central administration

Central administration costs for the year amounted to SEK -39 million (-35). The increase was primarily due to an increase in the number of staff, with 64 persons at year-end, up from 54 in the previous year. The ongoing share incentive programme weighed down the result for the year by SEK -3 million (-1).

Net financial items

Net financial items for 2016 amounted to SEK -145 million (-136). The increase in costs was entirely due to a larger property portfolio and therefore an increase in borrowing. Market rates were slightly lower in 2016 compared with 2015 (the margins are slightly higher). At the end of the year, the average interest rate, including the effects of signed derivative instruments, was 2.33% (2.37).

Tax

Tax expense for the financial year amounted to SEK -135 million (-176), of which SEK -95 million (SEK -158) comprised deferred tax, while current tax amounted to SEK -40 million (-18). 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 year. The sale of Gullbergsvass 703:53 was conducted as a property disposal and the impact on current tax was SEK - 24 million.

Cash flow

Net investments in property in 2016 amounted to SEK 3,362 million (845). Acquisitions of properties amounted to SEK 3,112 million (745) and sales amounted to SEK 252 m (259). Investments in existing properties amounted to SEK 502 million (359). In order to implement the acquisition from Volvo, which involved properties worth SEK 2,765 million, the Company carried out a new share issue in the fourth quarter which after deductions of issue expenses raised SEK 705 million in cash flow. Cash flow for the year, after paying dividends of SEK 96 million to shareholders, totalled SEK -95 million (131). Cash and cash equivalents stood at SEK 132 million (227) as at the balance sheet date. In addition to cash and cash equivalents, as at 31 December 2016 the company had unutilised loan commitments of SEK 564 million (210), including building credit of SEK 330 million, and an unutilised overdraft facility of SEK 50 million (50).

Investment properties and changes in the value of properties

Properties were recognised at fair value of SEK 13,615 million (9,784), which is 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. In addition, Platzer commissions an external valuation of the property portfolio every year in order to ensure the quality of the internal valuation. The valuation normally covers around 30% of the portfolio, but this year the valuation covered all the properties in the portfolio as part of the preparation of the rights issue prospectus. The date of the external valuation was 30 September and it showed a value of SEK 10,880 million, which was 0.6 per cent above the internal valuation as at the same date. The investment properties are valued within level 3 in the IFRS 13 fair value hierarchy.

The internal property valuation for 2016 showed a change in the value of investment properties of SEK 450 million (510). The majority of the change in value over the year was the result of lower required yields in the market. The average required investment yield based on the valuation as at the balance sheet date was 5.7%, up from 5.5% at end-December in the previous year, mainly due to the acquisition from Volvo.

With effect from 15 December 2016, the Company acquired 10 properties from Volvo with a lettable floor area of 335,000 sq. m., as well as land, in Arendal, Torslanda and Säve. The site area comprises 3,675,000 sq. m. The deal valued the properties at SEK 2,765 million and the annual rental value is around SEK 300 million. The properties Lindholmen 30:2 and Lorensberg 62:1 were acquired earlier in the year, the former by means of a company acquisition. The property Gårda 8:2 was disposed of in March through a company disposal. The sale of Gullbergsvass 703:53, worth SEK 210 million, was completed as at 3 October 2016; the sale had been agreed in 2015 which meant the disposal did not affect changes in the value of property in the financial year.

Investments in existing properties in 2016 amounted to SEK 521 million (359), with the largest individual investments comprising the new build projects Hårddisken 1 in Mölndal and Gamlestaden 740:132, as well as the conversion project Livered 1:329 in Mölndal.

Equity

The group's equity as at year-end totalled SEK 4,703 million (3,592) following the payment of a dividend of SEK 96 million (SEK 1 per share) in the second quarter. The new share issue carried out in December raised net equity of SEK 708 million after deductions of issue costs of SEK 10 million after tax.

Equity per share as at the balance sheet date stood at SEK 38.90 (37.05), while the long-term net asset value per share (EPRA NAV) was SEK 45.72 (43.16). EPRA NAV was up by 13%, adjusted for the share issue carried out during the year. Net asset value, which had been Platzer's financial target for the end of 2017, was SEK 41.06 (38.62). The target was SEK 40 per share, which adjusted for the share issue corresponds to SEK 38.00 per share. The target was achieved in 2016, which is why new financial targets were established in the autumn; see page 2 for further information. The equity/assets ratio as at the balance sheet date was 34% (35).

Debt financing and changes in the value of derivatives

As at the balance sheet date, interest-bearing liabilities amounted to SEK 7,989 million (5,690), which corresponded to a loan-to-value ratio of 59% (58). With effect from 31/12/2016, liabilities will be divided into current and non-current liabilities in the balance sheet, a corresponding division of these items has been done as at 31/12/2015. Current liabilities refer to loans that will be renegotiated in 2017. Debt financing primarily comprises bank loans secured by mortgages on property. In addition, Platzer borrowed SEK 800 million through two Green bond issues via SFF, one of which, a refinancing of an existing bank loan, was implemented in the fourth quarter. In 2016, Platzer obtained debt financing for property acquisitions corresponding to a loan-tovalue ratio of 60-65% and also agreed refinancing of properties that have undergone unfinanced property or project development, with total financing amounting to SEK 2,572 million. In the financial year, Platzer also repaid loans in connection with the sale of the properties Gårda 8:2 and Gullbergsvass 703:53. Overall, the amount of interest-bearing liabilities increased by a total of SEK 2,299 million.

The average fixed interest term, including the effect of derivatives contracts, was 3.7 years (4.0) as at 31 December 2016. The average loan term was 2.0 years (1.9).

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. The market value as at 31 December 2016 was SEK -329 million (-192), which corresponded to a change in value of SEK -137 million for the year (64). 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.

In the month of June, Platzer entered into interest rate swaps with forward start dates worth a total of SEK 600 million. Taking these interest rate swaps into account, the effective fixed interest term is just over 3.8 years.

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 almost exclusively variable and in line with market rates.

Personnel and organisation

The company had 64 employees as at 31 December 2016 (54). Platzer's property portfolio is organised into market segments with responsibility for daily operation, management and development of properties. There were two segments in 2016 but this was increased to three segments towards the end of the year in connection with the acquisition of the property portfolio from Volvo. The market segments are supported by two specialist units: Project development, which is responsible for project development and project management, and Lettings. Platzer's Group and

staff functions comprise the CEO, business development, finance, HR, communication and sustainability/procurement.

Fourth quarter 2016

Rental income for the fourth quarter amounted to SEK 195 million (160), an increase of 22%. In the same quarter, the operating surplus increased by

22% to SEK 142 million (116). Income from property management improved by 27% to SEK 90 million (71). Changes in the value of investment properties amounted to SEK 199 million (205) in the quarter, while changes in the value of financial instruments boosted results by SEK 114 million (63). Profit after tax amounted to SEK 317 million (273).

Significant events during the fourth quarter:

  • acquisition from Volvo of 10 properties worth SEK 2,765 million
  • Sale of Gullbergsvass 703:53 was completed on 3 October in a deal worth SEK 210 million
  • refinancing of SEK 500 million through Green bond issue via SFF

Events after the end of the reporting period

No significant events have taken place after the turn of the year.

Parent company

The parent company does not own any properties of its own, and instead manages certain group functions regarding management and financing. Parent company revenue is solely derived from invoicing 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 period and they are described in detail in the Annual Report for 2015 on pages 48-49, 53-54 and 68-69.

Related party transactions

The company's ongoing transactions with related parties are described in the Annual Report for 2015, page 81. There are no significant transactions with related parties apart from these continuing agreements, and this situation did not change during the year.

Accounting principles

Platzer prepares its consolidated financial statements in accordance with IFRS (International Financial Reporting Standards) as adopted by the EU. The same accounting and valuation principles have been applied as in the most recent annual

report. New or revised IFRS standards that have come into force in 2016 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.

Proposed dividend

The Board of Directors proposes to the Annual General Meeting that a dividend of SEK 1.10 per share be paid (1.00).

Gothenburg, 09/02/2017

Platzer Fastigheter Holding AB (publ)

P-G Persson CEO

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

CONSOLIDATED INCOME STATEMENT

CONDENSED

SEK million 2016
Oct-Dec
2015
Oct-Dec
2016
Jan-Dec
2015
Jan-Dec
Rental income 195 160 687 589
Property costs - 53 -44 -181 - 152
Operating surplus 142 116 506 437
Central administration - 14 -11 -39 - 35
Net financial items - 38 -34 -145 - 136
Income from property management 90 71 322 266
Change in value, investment properties 199 205 450 510
Change in value, financial instruments 114 63 -137 64
Profit before tax 403 339 635 840
Tax on profit for the period - 86 -66 -135 - 176
Profit for the period 1) 317 273 500 664
Profit for the period attributable to:
Parent company's shareholders 318 262 494 653
Non-controlling interests - 1 11 6 11
Earnings per share 2) 2.95 2.74 4.92 6.81

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.

CONSOLIDATED BALANCE SHEET

CONDENSED

SEK million 31/12/2016 31/12/2015
Assets
Investment properties 13,615 9,784
Other non-current assets 6 5
Non-current financial assets 45 60
Current assets 67 63
Cash and cash equivalents 132 227
Total assets 13,865 10,139
Equity and liabilities
Equity 4,703 3,592
Deferred tax liability 493 399
Non-current, interest-bearing liabilities 5,764 4,296
Other non-current liabilities 358 224
Non-current, interest-bearing liabilities 2,225 1,394
Other non-current liabilities 322 234
Total equity and liabilities 13,865 10,139
Pledged assets 6,682 5,798
Contingent liabilities 8 55

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

CONDENSED

2016 2015
SEK million Jan-Dec Jan-Dec
Equity attributable to parent company's shareholders
At beginning of period 3,548 2,966
New issue 708 0
Share buy-back - 0
Reversal, share saving scheme 2 1
Comprehensive income for the period 494 653
Dividend -96 -72
At end of period 4,656 3,548
Equity attributable to non-controlling interests
At beginning of period 44 -
Consolidation of subsidiary 1 33
Withdrawals -4 -
Comprehensive income for the period 6 11
At end of period 47 44
Total equity 4,703 3,592

CHANGE IN THE VALUE OF PROPERTIES

2016 2015
SEK million Jan-Dec Jan-Dec
Value of properties, opening balance 9,784 8,343
Investments in existing properties 521 359
Property acquisitions 3,112 745
Property sales -252 -259
Consolidation of subsidiary - 86
Change in value 450 510
Value of properties, closing balance 13,615 9,784

CONSOLIDATED CASH FLOW STATEMENT

CONDENSED

SEK million 2016
Oct-Dec
2015
Oct-Dec
2016
Jan-Dec
2015
Jan-Dec
Operating activities
Operating surplus 142 116 506 437
Central administration -13 -9 -35 -32
Net financial items -37 -34 -144 -136
Income tax -2 5 -20 -14
Cash flow from operating activities before changes in
working capital 90 78 307 255
Change in current receivables -13 -8 - -30
Change in current liabilities 68 47 60 68
Cash flow from operating activities 145 117 367 293
Investing activities
Investments in existing investment properties -114 -77 -502 -359
Acquisitions of investment properties -2,675 -6 -3,112 -745
Sales of investment properties 210 81 252 259
Consolidation of subsidiary - -86 - -86
Other investments -1 - -2 -
Cash flow from investing activities -2,580 -88 -3,364 -931
Financing activities
Change in interest-bearing liabilities 1,739 49 2,299 836
Changes in non-current receivables -6 -33 -6 -33
Changes in non-current liabilities - 5 - 5
Dividend - - -96 -72
Consolidation of subsidiary - 33 - 33
New issue 705 - 705 -
Cash flow from financing activities 2,438 54 2,902 769
Cash flow for the period 3 83 -95 131
Cash and cash equivalents at beginning of period 129 144 227 96
Cash and cash equivalents at end of period 132 227 132 227

The company has an unutilised overdraft facility of SEK 50 million (50) and unutilised loan commitments of SEK 564 million (210).

INCOME STATEMENT, PARENT COMPANY

CONDENSED

SEK million 2016
Jan-Dec
2015
Jan-Dec
Net sales 16 12
Operating expenses - 16 - 12
Net financial items - 86 - 72
Change in value, financial instruments - 137 18
Profit before tax and appropriations - 223 - 54
Appropriations 242 153
Tax - 7 - 19
Profit for the period 1) 12 80

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

B ALANCE SHEET,PARENT COMPANY

C O N D E N S E D

SEK million 31/12/2016 31/12/2015
Assets
Participations in Group companies 1,809 1,053
Other non-current financial assets (primarily financing of group companies) 2,784 2,203
Receivables from Group companies 735 1,072
Other current assets 13 17
Cash and cash equivalents 0 8
Total assets 5,341 4,353
Equity and liabilities
Equity 2,544 1,917
Untaxed reserves 50 50
Non-current liabilities 2,702 2,352
Current liabilities 45 34
Total equity and liabilities 5,341 4,353
Pledged assets 2,371 2,138
Contingent liabilities 4,758 3,149

KEY PERFORMANCE INDICATORS

2016
Jan-Dec
2015
Jan-Dec
Financial
Debt/equity ratio (multiple) 1.7 1.6
Interest coverage ratio (multiple) 3.2 3.0
Loan-to-value ratio, % 59 58
Equity/assets ratio, % 34 35
Return on equity, % 12.0 20.0
Property-related
Investment yield, % 4.9 4.8
Surplus ratio, % 74 74
Economic occupancy rate, % 94 91
Rental value, SEK/sq. m. 1,538 1,532
Lettable area, sq. m. (thousand) 801 465

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
Artosa
Gothenburg
SEK million 2016 2015 2016 2015 2016 2015 2016 2015 2016 2015 2016 2015
Rental income 389 338 115 109 169 141 13 - 1 1 687 589
Property costs -93 -78 -36 -37 -48 -36 3 - -1 -1 -181 -152
Operating surplus 296 260 79 72 121 105 10 - 0 0 506 437
Investment
properties, fair
value
6,625 6,322 1,332 1,240 2,553 2,085 2,635 - 470 137 13,615 9,784

REPORTING BY SEGMENT J A N -DE C 2016

In the Group's internal reporting, activities are divided into the segments shown above. The division into geographical regions changed as of 1 January 2016 against a background of changes in the property portfolio, which has resulted in the regions South/ West Gothenburg and North/East Gothenburg replacing the previous division into West Gothenburg and Other Gothenburg respectively. South/West Gothenburg now includes Mölndal (previously in Other Gothenburg).

In December 2016, a portfolio of properties was acquired from Volvo and this portfolio now forms a separate segment known as Artosa, which comprises the areas Arendal, Torslanda and Säve.

The difference between the operating surplus of SEK 506 million (437) and profit before tax of SEK 635 million (840) consists of central administration costs of SEK -39 million (-35), net financial items of SEK -145 million (-136) and changes in the value of property and derivatives of SEK 313 million (574).

In the period the company acquired the properties Lorensberg 62:1 and Lindholmen 30:2, which belong to the segments Central Gothenburg and North/ East Gothenburg respectively. The properties Gårda 8:2 and Gullbergsvass 703:53, which belonged to the Central Gothenburg segment, were sold in the financial year.

INTEREST-BEARING LIABILITIES

Loan maturity
Year Loan amount,
SEK million
maturity
Share,
%
Average
interest,
%
Loan amount,
SEK million
Share,
%
2017 3,649 46 1.56 2,225 28
2018 120 1 3.53 2,388 30
2019 700 9 1.32 1,771 22
2020 300 4 4.27 1,605 20
2021 670 8 3.10
2022 550 7 3.62
2023 100 1 3.62
2024 1,600 20 3.19
2025 300 4 2.63
Total 7,989 100 2.33 7,989 100

The table takes into account the effect of current derivatives contracts. In addition, there are interest rate swaps worth SEK 600 million with forward start dates.

QUARTERLY SUMMARY

2016 2015
SEK million Q4 Q3 Q2 Q1 Q4 Q3 Q2 Q1
Rental income 195 176 159 157 160 146 144 139
Property costs -53 -46 -37 -45 -44 -35 -34 -39
Operating surplus 142 130 122 112 116 111 110 100
Central administration -14 -5 -9 -11 -11 -8 -8 -8
Net financial items -38 -39 -34 -34 -34 -34 -35 -33
Income from property management 90 86 79 67 71 69 67 59
Change in value, investment properties 199 79 95 77 205 196 49 60
Change in value, financial instruments 114 -38 -85 -128 63 -74 144 -69
Profit before tax 403 127 89 16 339 191 260 50
Tax on profit for the period -86 -28 -20 -1 -66 -42 -57 -11
Profit for the period 317 99 69 15 273 149 203 39
Investment properties 13,615 10,813 10,588 9,924 9,784 9,491 9,192 8,491
Investment yield, % 5.0 4.9 4.8 4.6 4.8 4.8 5.0 4.8
Surplus ratio, % 73 74 77 71 73 76 76 72
Economic occupancy rate, % 95 94 94 93 92 91 90 92
Return on equity, % 12.7 8.2 7.1 4.7 12.3 9.7 11.7 5.9
Equity per share. SEK 38.90 37.91 36.92 37.20 37.05 34.32 32.76 31.39
Net asset value per share, SEK 41.06 41.52 40.21 39.81 38.62 36.40 34.24 34.04
Share price, SEK 46.20 56.75 44.60 44.50 38.00 34.70 34.20 39.00
Earnings after tax per share, SEK 2.95 0.99 0.71 0.14 2.74 1.56 2.12 0.41
Cash flow from operating activities per share,
SEK 1.35 1.41 0.37 0.55 1.22 0.85 0.18 0.82

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 22 206,515 6,625 411 95 391 302 77
South/West Gothenburg 9 66,275 1,006 92 95 87 61 70
North/East Gothenburg 9 142,880 2,553 205 95 194 141 73
Artosa 5 335,307 2,635 300 95 284 197 69
Total investment
properties
45 750,977 12,819 1,008 95 956 701 73
Project properties 25 50,273 796 39 87 34 21
Total Platzer 70 801,250 13,615 1,047 95 990 723 73

The summary comprises the property portfolio as at 1 January 2017 and provides a snapshot of the company's earning capacity, which is not a forecast.

We have opted to remove the subdivision between different kinds of property by geographical area because three areas - City centre, South/West and North/East - comprise almost exclusively office/ retail properties and there is no separate reporting of individual properties. The Artosa segment's property classification does not give rise to a need for division by property category.

With effect from 2017, project properties also include nine properties in Högsbo, which is shown in a note under the real estate inventory, pages 24-25. These comprise the project Södra Änggården, which is now out for consultation and where a detailed development plan is expected to be completed in 2017. 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. In addition to the above table, as at this date lease agreements have been signed for ongoing projects with a rental value of SEK 11 million for occupancy in the first quarter of 2017 onwards.

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 19 million. The operating surplus shows the properties' earning potential on an annual basis, defined as contracted rental income as at 1 January 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 December 2016, the property portfolio comprised a total of 70 properties, including 16 project properties, with a fair value of SEK 13,615 million.

The total lettable area was 801,250 sq. m., divided as follows: offices (73%), retail (2%), industrial/warehouses (13%) and other (11%).

The economic occupancy rate in the period was 94% (91).

Rental performance

Platzer has 827 lease agreements for non-residential premises generating rental income of SEK 990 million. Major tenants include Sveafjord AB, DFDS Logistics Contracts AB, the Swedish Migration Agency, Schenker AB, the Swedish Social Insurance Agency, Nordea Bank AB, Länsförsäkringar Göteborg & Bohuslän, SSAB Europe, DHL Supply Chain Sweden AB, Damco Sweden AB and the Swedish National Courts Administration.

The twenty largest lease agreements accounted for 35% of rental value. The average remaining maturity was 46 months.

Platzer has also signed leases for new builds and refurbishment projects for occupancy in the period 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.

KONTRAKTSSTRUKTUR PER FÖRFALLOÅR CONTRACT STRUCTURE PER YEAR OF MATURITY

R EN TAL AND PROPER T Y MAR KE T

The Swedish property market is buoyant. In 2016, total transaction volume amounted to SEK 200 billion, which is a historically high level and a clear increase compared with the previous year. The principal reason for this are the favourable conditions for property investment, for instance low interest rates, good economic growth and high employment. At the same time, the rental market for commercial property is very strong and there is a significant shortage of housing.

Strong transaction market

Gothenburg is an attractive location for property investments. Low vacancy rates, a strong rental market and high employment have a positive effect on willingness to invest. Activity in the transaction market was also strong in the financial year, with transaction volumes amounting to around SEK 13 billion.

The trend towards falling yield requirements continued during the year. In the commercial property market, the largest decline has been recorded by office properties in central locations, with good cash flow and stable tenants. Properties in surrounding areas have not seen the same development, though yield requirements have fallen there too.

The good market outlooks means that willingness to invest is expected to remain high. At the same time, investors are no longer quite so confident that yield requirements will continue to fall. The difference between a 10-year government bond rate and required yields has also fallen in recent times due to rising interest rates, although it remains high from a historical perspective. There are no concrete signs that the huge demand for investment in property is about to fall. The overall consensus is therefore that there is still strong competition for assets that come on to the market.

High level of activity in rental market

The office rental market is extremely strong. Rental volume in the first three quarters of 2016 totalled 120,000 sq. m., up by around 40 per cent on the same period last year. Demand is particularly high in the more central parts of Gothenburg and Lindholmen, but lower in more peripheral areas. 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 high level of activity is expected to continue in coming years since we are in an economic boom that is fuelled by factors benefiting an export-driven region like west Sweden. According to Business Region Göteborg, unemployment is lower than in both the Stockholm region and the country as a whole. This trend could become even more marked due to the anticipated or potential influx into the region of larger businesses such as Geely, Volvo CE and Zenuity.

All the above indicates that the market will remain strong going forward. Project volumes are expected to increase significantly in the future. This means supply will increase. This suggests good rental volumes and a more balanced market going forward.

Major transactions in Gothenburg, 2016

Price, SEK Price/sq. m.,
Object Buyer Seller million approx.
Artosa Platzer Volvo 2,765 7,900
Hedin portfolio Balder Hedin Bil >1,200* ~16,700 - 20,000
Telia, Gårda 13:6 Technopolis NIAM 1,177 34,300
Backaplan (refers to building rights) Skandia Fastigheter KF ~1,000 -
50% Karlastaden (refers to building rights) NREP Serneke 750 -

*) As part of a larger portfolio transaction. The price is expected to exceed SEK 1.2 billion for properties in the Gothenburg area.

Vacancy rate by area in Gothenburg

Source: JLL

PROPERTY TRANSACTIONS

Acquisitions

As at 1 June, Platzer acquired the site leasehold to Lorensberg 62:1 from Gothenburg University in a deal that valued the property at around SEK 50 million. The property comprises around 4,500 sq. m. and is better known as the student union building Studenternas Hus. The University of Gothenburg has signed a lease for the entire property.

Platzer acquired the property Lindholmen 30:2 from a foreign fund as at 30 June. The acquisition was conducted as a company acquisition and the underlying property value was SEK 373 million. The property comprises just under 10,000 sq. m., is nearly fully occupied and is situated in a strategic location by Lindholmspiren quay.

Platzer acquired a property portfolio from Volvo on Hisingen in Gothenburg with effect from 15 December 2016. The portfolio consists of 10 properties with a total lettable area of around

335,000 sq. m., as well as land worth around SEK 3.7 million, in Arendal, Torslanda and Säve. In the transaction, the underlying properties were valued at approximately SEK 2.8 billion and the acquisition took the form of a company acquisition. The largest tenant comprises Volvo group companies, which lease around 50% of the space. Other tenants include DFDS, Plastal, Tibnor and Damco. The distribution in terms of property type is 60 per cent logistics and 40 per cent offices.

The acquisition of Volvo broadens Platzer's offering both geographically, as the company did not previously own any properties in the areas Arendal, Torslanda and Säve, and in terms of the addition of a new property type in the form of the Logistics segment.

Acquisitions

Blocks Property
designation
Area Address Segment
in
Gothenburg
Acq./
Proj.
prop
erty
Site area,
sq. m.
Lettable
area, sq.
m.
Completion Agreed
property
value,
SEK
million
2 Lorensberg 62:1 City centre Götabergsgatan 17 Central A 4,541 01/06/2016 50
2 Lindholmen 30:2 Lindholmen Lindholmspiren 9 North/East A 9,663 30/06/2016 373
4 Arendal 764:720 Arendal Arendal Artosa A 1,377,000 276,094 15/12/2016
4 Syrhåla 2:3 Torslanda Hamneviksvägen Artosa P 60,000 0 15/12/2016
4 Syrhåla 3:1 Torslanda Bulyckevägen 25 Artosa A 190,000 28,022 15/12/2016
4 Syrhåla 4:2 Torslanda Bulyckevägen 7 Artosa P 172,000 700 15/12/2016
4 Sörred 7:21 Torslanda Hisingsleden Artosa P 65,000 0 15/12/2016 2,765
4 Sörred 7:2 Torslanda Sörredsrondellen Artosa P 110,000 0 15/12/2016
4 Sörred 7:24 Torslanda Gunnar Engellaus väg Artosa A 65,000 15,041 15/12/2016
4 Sörred 8:11 Torslanda Amazonvägen 8-10, Artosa A 244,000 10,813 15/12/2016
4 Sörred 8:12 Torslanda Sörred Norra Artosa P 254,000 0 15/12/2016
4 Åseby 7:2 Säve Säve Depot Artosa A 1,138,000 5,337 15/12/2016
Total 3,675,000 350,211 3,188

Disposals

In the first quarter of the year, Platzer sold the property Gårda 8:2 to Fastighets AB L E Lundberg through a company divestment which valued the property at SEK 44 million. The deal gives Lundberg the opportunity to develop an entire block, benefiting both Gårda Norra and Platzer.

In October, Platzer completed the sale of Gullbergsvass 703:53 to the Municipality of Gothenburg for SEK 210 million. The deal was agreed already in 2015, and in connection with the sale, Platzer secured the right to acquire future building rights of around 40,000 sq. m. when the new bridge is completed, which probably means after 2021.

Sales

Blocks Property
designation
Area Address Segment in
Gothenburg
Acq./
Proj.
property
Lettable
area,
sq. m.
Vacated Agreed property
value, SEK million
1 Gårda 8:2 Gårda N Kustbaneg Central A 1,960 01/03/2016 44
2 Gullbergsvass 703:53 Gullbergsvass Hamntorgsg Central A 9,000 03/10/2016 210
Total 10,960 254

DEVELOPMENT PROJECTS

Platzer has potential development projects comprising gross floor area (GFA) of around 500,000 sq. m., and ongoing projects comprising around 36,000 sq. m. of lettable area. The projects mainly involve office properties with elements of service, and the mixed use development projects also include residential property. Total project volume is estimated at around SEK 12 billion, approx. SEK 5 billion of which is accounted for by housing. Platzer's strategy is to develop detailed development plans for housing and then sell these building rights in order for the company itself to be able to focus on developing the commercial properties, which have an estimated project volume of approx. SEK 7 billion.

Property and project development

The project portfolio is in 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 2016, we finished work on a property project at Vestagatan in Gårda on behalf of the Swedish Migration Agency.

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. The company is most deeply involved in the development of Backaplan, Södra Änggården and Gamlestaden.

Backaplan

In respect of Backaplan, work is underway on a detailed development plan that will result in significant transformation of the area. The new Backaplan will be a vibrant city district with housing, offices and retail. Platzer's share amounts to approx. 80,000 sq. m.

Södra Änggården

Since March 2016, work has been underway on a detailed development plan that will result in the transformation of northern Högsbo from an industrial area into a mixed-use development with an emphasis on housing. The plan went out to consultation in January 2017.

Platzer's estimated total volume in Södra Änggården comprises approximately 200,000 sq. m., 75% of which is housing. The housing units include 600 units that 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 Phase 1 should be ready in 2017, and construction is expected to start in 2018. During the spring, Platzer will commence selling future building rights to cooperation partners.

Gamlestaden

Gamlestaden is on 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 already 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 work is underway on detailed development plan. In 2015, future building rights for residential use were sold 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 10 100 Q1 2017
Livered 1:329 Property Dev. 14,000 65 30 100 Q3 2017
Gamlestaden Project Dev. 16,800 510 340 10 Q2 2018
740:132
Total
14,000 21,600 660 380

Potential development projects

Property Type 1) Type of
property
New floor area
(gross) sq. m.
Project phase Potential
construction
start 2)
Gullbergsvass 5:10 Property Dev. offices 2,000 detailed development
plan available
2017
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 develop
ment 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 2017
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.

Image: OkiDoki 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 DECEMBER 2016

Lettable area, sq. m.
Investment Year of Industrial/
property Area Address construction Offices Retail warehouse Other Total
Krokslätt 148:13 Almedal Mölndalsvägen 40-42 1952 2,581 616 20 3,217
Krokslätt 149:10 Almedal Mölndalsvägen 36-38 1952/98 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 5:26
Gullbergsvass
Gullbergsvass
Kämpegatan 3-7
Kilsgatan 4
1988
2010
11,736
15,298
336 463
1,417
12,535
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 3:12* Högsbo Fältspatsgatan 2-4 1964 2,776 277 6,549 761 10,363
Högsbo 3:11* Högsbo Fältspatsgatan 6 1964 1,802 6,421 20 8,243
Högsbo 3:6* Högsbo Fältspatsgatan 8-12 1964 1,038 5,497 6,535
Högsbo 3:9* Högsbo Olof Asklunds gata 14 1971 2,123 2,210 4,333
Högsbo 32:3 Högsbo J A Wettergrens gata 5 1974 6,381 1,053 570 8,004
Högsbo 34:13* Högsbo Gruvgatan 2 1981 493 1,287 1,780
Högsbo 39:1* Högsbo Ingela Gathenhielms gata 4 1972 3,390 3,390
Högsbo 4:1* Högsbo Fältspatsgatan 1 / A Odhners gata 8 1965/1972 1,310 510 2,823 4,643
Högsbo 4:4* Högsbo Fältspatsgatan 3 1962 2,670 3,718 6,388
Högsbo 4:6* Högsbo A Odhners gata 14 1974 1,349 2,549 3,898
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
Balltorp 1:135 Mölndal Taljegårdsgatan 11 1989 5,515 515 377 6,407
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
Fänkålen 2 Mölndal Johannefredsgatan 4 1990 3,913 45 536 4,494
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 586,302 18,198 107,137 88,913 800,550

*) As of 1 January 2017, properties are defined as project properties when they are part of the area covered by the detail development plan for Södra Änggården, where work is underway on a new detailed development plan to transform the area from an industrial area to a mixed-used development with a large proportion of housing.

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 3:13 Högsbo Fältspatsgatan 2 3,100 -
Högsbo 33:1 Högsbo Gruvgatan 5,500 -
Högsbo 757:118 Högsbo Fältspatsgatan 2,800 -
Högsbo 757:121 Högsbo Fältspatsgatan 1,000 -
Högsbo 757:122 Högsbo Fältspatsgatan 1,000 -
Backen 2:18 Mölndal Streteredsvägen 100 6,900 -
Hårddisken 1 Mölndal Betagatan, Jolen Södra 8,200 -
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 7:2 Torslanda Sörredsrondellen 110,000 -
Total project properties 710,400 700

TOTAL investment properties and project properties 801,250

THE SHARE AND SHAREHOLDERS

Platzer's Class B shares have been listed on NASDAQ OMX Stockholm, Mid Cap, since 29 November 2013. The company's share price as at 31 December 2016 was SEK 46.20 per share, corresponding to a market capitalisation of SEK 5,529 million based on the number of outstanding shares. A total of 17.9 (20.9) million shares, worth a total of SEK 792 (778) million, changed hands during the year. Average turnover was around 71,000 (83,000) shares per day.

New issue in the fourth quarter

In the fourth quarter, Platzer carried out a rights issue of SEK 718 million. The terms of the issue were one new class B share for every four existing shares, at a subscription price of SEK 30. The share issue was fully subscribed and the number of class B shares increased by 23,936,858.

Share capital

Following the new issue, Platzer's share capital as at the balance sheet date amounted to SEK 11,993,429.20, distributed among 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.

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

be recommending that the Annual General Meeting approve a dividend of SEK 1.10 per share, the dividend in the previous year was SEK 1.00 per share before the new issue in 2016.

Ownership

There were 4,354 shareholders as at 31 December 2016 (3,915). Foreign ownership amounted to five per cent of equity.

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

Information for shareholders

The website Platzer.se is Platzer's primary information channel. 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, financial data, as well as information on insiders and insider transactions.

Share price performance Platzer Fastigheter

MAJOR SHAREHOLDERS

Major shareholders in Platzer Fastigheter Holding AB (publ) as at 31 December 2016

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 11,492,874 11,492,874 3.8% 9.6%
Fourth Swedish National Pension Fund 9,899,011 9,899,011 3.3% 8.3%
Carnegie Fonder 6,750,000 6,750,000 2.3% 5.6%
Lesley Invest (incl. private holdings) 3,464,362 3,464,362 1.2% 2.9%
Svolder AB 1,758,213 1,758,213 0.6% 1.5%
Länsförsäkringar Blekinge 1,460,931 1,460,931 0.5% 1.2%
Other shareholders 21,788,609 21,788,609 7.3% 18.2%
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

2016 2015
Jan-Dec Jan-Dec
Equity, SEK 3) 38.90 37.05
Long-term net asset value (EPRA NAV), SEK 3) 45.72 43.16
Net asset value, SEK 3) 41.06 38.62
Share price, SEK 3) 46.20 38.00
Profit after tax, SEK 1) 4.92 6.81
Income from property management, SEK 3.21 2.78
Cash flow from operating activities, SEK 3.66 3.07
Dividend, SEK 2) 1.10 1.00
Number of shares as at the balance sheet date, thousand 119,684 95,747
Average number of shares, thousand 100,534 95,747

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

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.

3) The rights issue conducted in 2016, in which shareholders were offered 1 new share for every 4 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.

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 net asset value are calculated on the basis of the number of
Equity, Long-term net asset value (EPRA outstanding shares on the balance sheet date. Other key ratios are
NAV), Net asset value (NAV), Profit after calculated on the basis of the average number of outstanding shares.
tax, Income from property management, Profit after tax refers to profits attributable to the parent company's share
Cash flow from operating activities holders (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 share
holders. See next page for calculation.
Net asset value (NAV) Equity as per the balance sheet including reversal of interest rate deriva
tives (after deduction of 22% tax). Attributable to parent company's
shareholders. See next page for calculation.
Investment yield Operating surplus as a percentage of the average value of the properties,
translated into full-year value for interim periods. See next page for calculation.
Surplus ratio Operating surplus as a percentage of rental income.
Economic occupancy rate* Rental income as a percentage of rental value, where rental income is
defined as 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

2016
Jan-Dec
2015
Jan-Dec
Interest coverage ratio (multiple)
Operating surplus 506 437
Central administration -39 -35
Interest income 0 0
Total 467 402
Interest expense -145 -136
3.2 3.0
Return on equity, %
Attributable to parent company's shareholders:
Profit after tax 494 653
Total (adjusted for 22% tax) 494 653
Average equity 4,102 3,257
12.0 20.0
Long-term net asset value (EPRA NAV), SEK
Attributable to parent company's shareholders:
Equity 4,656 3,548
Reversal of deferred taxes 486 392
Reversal of interest rate derivatives 330 192
Total 5,472 4,132
Number of shares 119,684 95,747
45.72 43.16
Net asset value, SEK
Attributable to parent company's shareholders:
Equity 4,656 3,548
Reversal of interest rate derivatives (after deduction of 22% tax) 257 150
Total 4,914 3,698
Number of shares, thousand 119,684 95,747
41.06 38.62
Investment yield, %
Operating surplus (translated into full year for interim periods) 506 437
Average value of properties 10,432 9,064
4.9 4.8

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 from Volvo) 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). Corresponding weighted averages have been used to calculate Key Performance Indicators for the fourth quarter.

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 the four quarters to end-September 2016 and 119,684 shares for one quarter, which gives an average for the financial year of 100,534 shares. Corresponding weighted averages have been used to calculate Key Performance Indicators for the fourth quarter.

CALENDAR

Interim Report January-March 2017 27 April 2017 at 08:00 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 ) , 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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