AI Terminal

MODULE: AI_ANALYST
Interactive Q&A, Risk Assessment, Summarization
MODULE: DATA_EXTRACT
Excel Export, XBRL Parsing, Table Digitization
MODULE: PEER_COMP
Sector Benchmarking, Sentiment Analysis
SYSTEM ACCESS LOCKED
Authenticate / Register Log In

K-Fast Holding

Quarterly Report May 5, 2022

2933_10-q_2022-05-05_090d41fa-f231-4fc6-b592-4964f7a6ad37.pdf

Quarterly Report

Open in Viewer

Opens in native device viewer

"During the quarter total apartments under management exceeded 3,000, demonstrating that our four business areas are working in harmonization and we expect the rate of completion to further increase leading to a high growth in rental value."

K-Fastigheter completed Kokhuset in the attractive residential neighborhood T4 in Hässleholm.

3,050 UNITS Q1 2022 2,723 UNITS Number of apartments under management

10,552.9 SEK M Q4 2021

Number of homes in production

1,880 UNITS Q1 2022 1,820 UNITS Q4 2021

Q1 2022

Q1 2021

9,603.7 SEK M Long term Net Asset Value

Investment properties, value

5,225.7 4,976.1 SEK M Q4 2021 Q1 2022 SEK M

Profit from property management

Rental income

26.0 SEK M Q1 2022 19.5 SEK M Q1 2021

Q1 2022

Q4 2021

K-Fast Holding AB - corp. ID no.: 556827-0390

THE PERIOD IN BRIEF

January–March

  • The Covid-19 pandemic and the war in Ukraine continued not to significantly affect K-Fastigheter's operations, profit or financial position in the period up until publication of this Interim Report.
  • Rental income in the period amounted to SEK 79.3 million (59.5), up 33 percent year-on-year. The increase was primarily due to more apartments under management, which increased by 34 percent to 3,050 (2,277) year-on-year.
  • Income from project development and construction operations totaled SEK 464.6 million (371.9), of which SEK 195.1 million (146.9) related to intra-group projects. SEK 269.5 million (225.1) related to external projects, of which Prefab's external income amounted to SEK 268.5 million (224.7).
  • Consolidated gross profit for the period amounted to SEK 58.2 million (51.6), of which operating surplus attributable to property management was SEK 50.0 million (35.5) and gross profit from project and contracting operations totaled SEK 8.2 million (16.1).
  • Profit before value changes amounted to SEK 5.9 million (25.4) in the period.
  • Profit from property management amounted to SEK 26.0 million (19.5), up 34 percent year-on-year. Profit from property management per share was SEK 0.12 (0.09).
  • Unrealized value changes for investment properties amounted to SEK 239.9 million (162.9), and to SEK 179.7 million (26.5) for derivatives and other items. Unrealized value changes in investment properties comprised SEK 171.6 million (142.2) from construction projects in progress and SEK 68.3 million (20.7) from property management.
  • Profit for the period was SEK 328.2 million (171.9), corresponding to SEK 1.52 (0.78) per share.
  • At the end of the period, the value of the investment properties amounted to SEK 10,552.9 million (9,603.7), an increase of 10 percent compared to 31 December 2021 and up 42 percent compared to 31 March 2021.
  • At the end of the period, the long-term net asset value (NAV) amounted to SEK 5,225.7 million (4,976.1), corresponding to SEK 24.27 per share (23.11), an increase of 5 percent compared to 31 December 2021 and up 33 percent on 31 March 2021.

  • The interest coverage ratio for the period was a multiple of 1.9 (2.9) and on a rolling 12 months basis was a multiple of 3.0 (2.7). The equity/assets ratio was 35.8% (36.9) and the Debt-to-equity ratio was 52.9 (51.8).

Significant events in the first quarter

  • On 23 March 2022, K-Fastigheter announced the appointment of Johan Hammarqvist as the new Head of Investor Relations and Communications at K-Fastigheter. Johan Hammarqvist previously was Head of Communications at Eolus Vind AB. He will join the Group's management team and will take up his new position in May 2022.

The table on page 5 shows completed acquisitions of building rights and investment properties, construction starts and completed projects and renovations carried out under K-Fastigheter's renovation concept in the first quarter 2022 and up until publication of this report.

Significant events after the end of the period

  • K-Fastigheter's Annual Report 2021 was published on 4 April 2022.
  • The Notice convening the Annual General Meeting in K-Fastigheter was published on 4 April 2022. The full Notice convening the AGM, including registration procedure, proposed agenda and supporting documentation can be found on K-Fastigheter's website. K-Fastigheter's Board intends to propose that the AGM authorize that no dividend be paid for 2021, and that the AGM 2023 authorize the Board to decide to effect one or several new issues of a maximum of 24,000,000 new Class B shares. For more information please refer to the Notice convening the AGM.
  • On 8 April 2022, K-Fastigheter announced the appointment of Stefan Paulsson as acting CEO of K-Prefab AB for the period to 31 December 2022. Kaj Grönvall, CEO of K-Prefab AB, has been forced to take timeout from his position as CEO due to an eye condition. Stefan Paulsson previously was Deputy CEO and Chief Operating Officer of K-Prefab. As acting CEO of K-Prefab AB, Stefan Paulsson will join the Group's management team.

  • On 20 April 2022, K-Fastigheter's associated company Novum Samhällsfastigheter AB signed an agreement regarding a sale related to an upcoming construction. Possession is planned during 2022. Expected income for K-Fastigheter amounts to approximately SEK 25 million.

Key performance indicators* 2022
Jan–Mar
2021
Jan–Mar
2021
Jan–Dec
Rental income, SEK m 79.3 59.5 265.9
Project and construction income, SEK m 269.5 225.1 976.1
Gross profit, SEK m 58.2 51.6 277.9
Profit from property management, SEK m
Profit for the period, SEK m
26.0
328.2
19.5
168.2
101.4
1,044.4
Net investments in investment properties,
SEK m
707.4 414.9 1,608.1
Investment properties, SEK m 10,552.9 7,426.3 9,603.7
Long-term net asset value (NAV), SEK m 5,225.7 3,917.8 4,976.1
Number of apartments under management 3,050 2,277 2,723
Number of construction starts, apartments 244 296 996
Number of apartments under construction 1,880 1,567 1,820
Number of apartments under project
development
5,347 5,281 5,869
Interest coverage ratio, multiple 1.9 2.9 3.4
Equity/assets ratio, % 35.8% 37.8% 36.9%
Debt-to-equity ratio, % 52.9% 48.6% 51.8%
Profit from property management, SEK
per share
0.12 0.09 0.47
Growth in profit from property
management per share, %
33.6% 18.5% 29.8%
Long-term net asset value (NAV), SEK per
share
24.27 18.19 23.11
Growth in long-term net asset value (NAV),
per share, %
5.0% 7.0% 35.9%
Earnings per share, SEK** 1.52 0.78 4.85
Number of shares outstanding at the end
of the period, millions***
215.3 215.3 215.3
Average number of shares outstanding
during the period, millions***
215.3 215.3 215.3

* Key performance indicators (definitions and information about KPIs) can be found at k-fastigheter.com/en/investors/reconciliation-table-and-definitions/. ** There are no potential shares (e.g. convertibles in the company, and accordingly no dilution effect).

*** Adjusted for 6:1 share split in June 2021.

COMMENTS FROM THE CEO

Jacob Karlsson, CEO of K-Fast Holding AB

High activity and a unique business model secured

K-Fastigheter ended 2021 as a stronger and better organization than ever. We started 2022 at a high pace, with expectations to continue to deliver on a high level despite market uncertainty and geopolitical factors. This is only achievable due to our unique business model, which together with clear goals and competent employees provides the foundation to win market shares despite global headwinds.

The property sector has for several years delivered record results, mainly due to the unrealized value which has become visible with descending return requirements. The uniqueness of K-Fastigheter's business model is that the majority of our unrealized value does not originate from descending return requirements but from our progressive revenue recognition methodology in project development and construction, which for the quarter amounted to SEK 171.6 million. Under this methodology we recognize the difference between cost and market value progressively in line with the completion of the construction, which we internally regard as our project development gross margin. We believe this growth engine will continue to deliver

at the same rate, if not even higher, in a climate of stagnant values and increased volumes. This is one of the unique qualities that makes me feel comfortable that K-Fastigheter can deliver good profit in the future too.

The supply chain challenges we experienced during the pandemic were still present in the first quarter but they are now driven by the tragic war in Ukraine. We currently do not see any risk for K-Fastigheter to be without key components or material but, we have had to be creative in finding new alternative materials and suppliers within the Construction and Prefab business areas. We are focusing less on "just in time" solutions, but instead on supply chain security, which require more capital to be tied up in the business in the form of increased inventory. This is however a relatively low cost compared to being without material.

Cost inflation has impacted building materials and other procurement. However, K-Fastigheter's wonderful employees have managed to offset the majority of the price rises by increased efficiency and innovation in combination with higher volumes, and I feel very assured that we in financial year 2022, can maintain the current production cost levels, which will secure our competitive position further.

During the quarter, total apartments under management exceeded 3,000, demonstrating that our four business areas are working in harmonization and we expect the rate of completion to further increase leading to a high growth in rental value. In addition, we had 1,880 apartments under construction at the end of the quarter which represent a total rental value of SEK 255 million and an average PTV of 70 percent (total cost in relation to market value) compared to 72 percent in PTV in the corresponding quarter in 2021. The financial letting ratio was 97.4 percent at the end of the quarter, which is a new record during our time as a listed company. The demand is high for our projects under construction and the letting ratio is satisfactory. In Prefab and Construction, we have secured our cement and steel requirements for 2021. Prefab has now received its total number of internal projects from K-Fastigheter, which represent a third of Prefab's total order volumes for 2022 and which will guarantee the use of full capacity in the financial year. Prefab completing all internal projects for K-Fastigheter is a key factor in cost inflation mitigation.

As aforementioned, we are faced with increased inflation which is primarily caused by increased energy prices. In addition, we have the terrible war in Ukraine which affects so many people that it is difficult to talk about in relation to K-Fastigheter's progress, but it is a reality we are forced to deal with. As previously mentioned, we have responded to the project development and construction challenges by increasing efficiency and innovation but also by increasing volumes. To account for the increase in energy and operating costs that we experienced during the fall and keep experiencing, we have changed our market valuations by increasing operating and maintenance costs to within the range of SEK 40-50/square-meter. As a result of this, the market value for our completed investment properties is relatively unchanged in the first quarter, despite the direct return declining from 3.82 percent to 3.76 percent.

With this in mind, the decision we took in 2021 to install photo voltaic cells on all new build Lateral Low-Rise buildings and Apartment Blocks on which construction was started in 2021 or later, feels like the right decision. The production capacity of these photo voltaic cell plants is equivalent to the electricity consumption of the building which generates a reduction in operating costs of approximately SEK 15/square-meter.

Profit from property management increased by 34 percent to SEK 26.0 million corresponding to an increase of 34 percent per share. The Group's comprehensive income in the first quarter of 2022 totaled SEK 330.3 million, an increase of 92 percent compared to the corresponding quarter in 2021.

Net asset value per share increased by 5 percent since the end of 2021 and by 33 percent compared to the corresponding quarter in 2021.

To conclude, K-Fastigheter is ambitious and forward looking, but is underpinned by an asset type characterized by low risk and clear demand both in the long-term and short-term.

- Jacob Karlsson, May 2022

PROPERTY PORTFOLIO AND VALUATION

Property portfolio

On 31 March 2022, the Group's property portfolio comprised 95 completed investment properties1 distributed over a total of 192,518 square meters of residential and 44,506 square meters of commercial space. In addition, the Group had 26 ongoing construction projects, distributed over 126,372 square meters of residential and 3,627 square meters of commercial space. Furthermore, K-Fastigheter has 31 projects in progress in the project development phase, at various stages of building permit application or project planning, of which 15 are projects for which K-Fastigheter has yet to take possession of the land.

Of the property holding, 81 percent of properties were constructed after 2010. Newsec assesses that all are located in category A or B positions in the communities where the Group operates. As of 31 March 2022, contractual rent amounted to SEK 357.7 million, with an estimated operating surplus of SEK 265.1 million, corresponding to a surplus ratio of some 74 percent. For newly produced concept buildings, the corresponding potential surplus ratio is some 81 percent, and approximately 65 percent for other properties in the portfolio. Of the contractual rent, 87 percent pertains to housing or related rentals (such as parking) divided between the 3,050 apartments under property management at the end of the period. Contractual rent from commercial tenants is distributed over some 160 commercial contracts, with the largest tenant comprising approximately 2 percent of total contractual rental income and the 10 largest commercial tenants comprising approximately 5 percent of total contractual rental income.

K-Fastigheter's management operations are divided into three regions: South, West and East. Of the property holding, 93 percent of property values are located in region South, encompassing Skåne, Denmark and southern Småland. Region West encompasses Halland and the Västra Götaland region. Region East includes the Mälardalen region and Nyköping and Gävle. As of 31 March 2022, all completed investment properties are located in Sweden. Two construction projects totaling 18,101 square meters divided over

243 apartments and two projects totaling 6,919 square meters divided over 68 apartments acquired but not yet possessed, can be found in Denmark.

Valuation

Each quarter, K-Fastigheter conducts an external or internal valuation of all completed investment properties and properties in construction. As of 31 March 2022, all properties have been valued by an independent external valuer. The valuation forms the basis for fair value recognized in the Consolidated Statement of Financial Position and the value change is recognized in the Consolidated Income Statement. All investment properties have been assessed as level 3 in the value hierarchy in accordance with IFRS 13 Fair Value Measurement.

At the end of the period, the value of investment properties totaled SEK 10,552.9 million (9,603.7), distributed over completed investment properties of SEK 7,711.5 million (6,923.4), undeveloped land and building rights of SEK 693.4 million (722.3), site leases of SEK 18.0 million (18.0) and construction in progress of SEK 2,130.2 million (1,940.0). During the period, SEK 427.3 million (286.6) was invested in new construction, extensions and remodeling. Acquisitions during the period totaled SEK 283.5 million (128.6) . Divestments of building rights totaling SEK 3.4 million (0.3) were completed in the period.

Unrealized value changes in investment properties for the period were SEK 239.3 million (162.9), distributed over SEK 68.3 million (20.7) for properties under management and SEK 171.6 million (142.2) for construction projects in progress.

At the end of the period the direct return requirement in the valuation of new construction in progress amounted to 3.78 percent (3.95). On completion, the estimated market value of the new construction projects in progress amounts to SEK 5,644.0 million (4,322.7).

Property-related key performance
indicators
31 Mar
2022
31 Mar
2021
31 Dec
2021
Opening carrying amount, investment
properties
9,603.7 6,853.5 6,853.5
+Acquisitions 283.5 128.6 292.6
+ New construction 423.2 277.5 1,326.3
+ Extensions and rebuilds 4.1 9.1 40.2
– Divestments -3.4 -0.3 -51.0
- Other reclassifications and obsolescence 1.9 -5.1 3.1
Unrealized value changes 239.9 162.9 1,139.1
of which, completed investment properties 76.9 33.7 434.5
of which, undeveloped land and building
rights
-8.7 -13.0 -2.9
of which, ongoing construction 171.6 142.2 707.4
Closing carrying amount, investment
properties
10,552.9 7,426.2 9,603.7
of which, completed investment properties 7,711.5 5,278.0 6,923.4
of which, undeveloped land and building
rights
693.4 719.1 722.3
of which, site leaseholds 18.0 18.0 18.0
of which, construction in progress 2,130.2 1,411.1 1,940.0
Rental value, SEK million 367.1 278.0 328.0
Rental income at end of period, SEK/m2 1,509 1,389 1,487
Direct property costs, SEK/m2 400 386 374
Operating surplus, SEK/m2 1,118 1,003 1,113
Financial letting ratio at
the end of the period
97.4% 92.9% 97.0%
Average financial letting ratio over period 94.8% 89.4% 92.7%
Surplus ratio over period 63.0% 59.7% 66.2%
Lettable area, m2 237,024 185,976 213,952
Number of homes under management 3,050 2,277 2,723
Direct return on completed investment
properties
3.76% 4.05% 3.82%
Direct return requirement, construction in
progress
3.78% 3.95% 3.77%
Direct return requirement, all valued
properties
3.77% 4.00% 3.80%
Of which housing 3.63% 3.89% 3.67%
of which premises 5.14% 4.83% 5.06%

At the end of the period, the average direct return requirement for properties under management amounted to 3.76 percent (4.05) and for the full property portfolio, including undeveloped land, building rights and ongoing construction, the average direct return was 3.77 percent (4.00).

For further information on K-Fastigheter's valuation principles, see the 2021 Annual Report (Valuation section and Note 16 Investment properties).

Acquired Investment properties

Properties Municipality Transfer date Number of
apartments
Area (m2) Yearly rental value
(SEK m)
Purchase price
(SEK m)
Stafvre 7 etc. Kristianstad Mar 2022 105 + two
pre-schools
8,966 13.6 227.0
Badaren 10 Hässleholm Feb 2022 38 2,405 2.5 34.0

Acquired building rights

Properties Municipality Expected
of construction
Number of
apartments
Area (m2) Estimated yearly rental value
(SEK m)
Purchase price
(SEK m)
Notarien 21 Eskilstuna 2022 106 5,830 12.5 23.4
1bt Pederstrup By* Ballerup (DK) 2022 153 11,073 26.7 111.9

Projects where construction has commenced

Property Municipality Expected
completion
Number of
apartments
Area (m2) Estimated yearly rental value
(SEK m)
11%
Östra Vildrosen 1
Västerås Oct/Dec 2023 125 9,660 18.6
Sågklingan 14 Västerås Jul 2025 119 7,413 15.3

Project completions

>2010
Property
2000-2010
Municipality Move in Number of
apartments
Area (m2) Rental value
(SEK million)
<2000
Trollet 1
Växjö Feb 2022 48 3,403 5.9
Oppebygård 1:17 – phase 1 Nyköping Feb 2022 16 1,021 1.9
Flora 13 Höganäs Mar 2022 71 3,857 7.4
Stubbarp 33:27 – phase 3 Höganäs Mar 2022 25 1,820 3.0
Hammar 9:197 – phase 1 Kristianstad Mar 2022 24 1,572 2.8
K-Fast 2.0 Q1 2022 Q2 2022 Q3 2022 Q4 2022
Number of apartments renovated 5
Increase in rental value (SEK m) 0.1

*Property not yet transferred.

Important information regarding tables on page 5 and 6

Information on completed investment properties includes estimates and judgments. Contractual rent refers to the contract value on the balance sheet date recalculated at an annualized rate. Rental value refers to contractual rent plus estimated rent for vacancies. Property costs refer to budgeted property costs on an annual basis and are exclusive of property administration. The estimates and judgments involve uncertainties and the disclosures above should not be viewed as a forecast.

Details of construction projects and project development in progress on this page and the next are based on assessments of the size, focus and scope of construction projects and project development in progress, and of when projects are scheduled to commence and be completed. These details are also based on estimates regarding future investments and rental value. These estimates and judgments should not be viewed as a forecast. The estimates and judgments entail uncertainties regarding the execution, design and scale, scheduling, project costs and future rental value of the projects. Details of projects in progress are reviewed regularly and estimates and judgments are adjusted as a result of projects in progress being completed or new ones being added, as well as due to changes in conditions. Financing has not been secured for projects where construction has yet to commence, meaning that financing of construction investments in project development represents a source of uncertainty.

Investment properties

Lettable area, m2 Property value Rental value Letting ratio Contractual rent Property costs Operating surplus
Per building category No. of
apartments
Housing Premises Total SEK m SEK/m2 SEK m SEK/m2 % SEK m SEK m SEK/m2 SEK m SEK/m2
Concept buildings 1,963 121,015 2,240 123,255 5,065.9 41,101 220.7 1,791 99.0% 218.6 31.2 253 187.4 1,520
Other 1,087 71,503 28,545 100,048 2,538.5 25,373 136.9 1,369 95.4% 130.6 37.0 370 93.6 935
Total excluding development properties 3,050 192,518 30,785 223,303 7,604.4 34,054 357.6 1,602 97.6% 349.2 68.3 306 280.9 1,258
Development properties 0 0 13,721 13,721 107.1 7,806 9.5 692 89.9% 8.5 3.2 233 5.3 389
Total including development properties 3,050 192,518 44,506 237,024 7,711.5 32,535 367.1 1,549 97.4% 357.7 71.5 301 286.3 1,208
Per geographical region
South 2,857 181,957 33,523 215,480 7,136.7 33,120 338.0 1,569 97.6% 329.7 65.8 305 263.9 1,225
West 117 5,664 10,163 15,827 367.4 23,213 18.9 1,193 94.6% 17.9 3.5 220 14.4 909
East 76 4,897 820 5,717 207.4 36,278 10.2 1,790 98.8% 10.1 2.1 374 8.0 1,394
Total 3,050 192,518 44,506 237,024 7,711.5 32,535 367.1 1,549 97.4% 357.7 71.5 301 286.3 1,208
Property administration 21.2 89

Operating surplus incl. property administration 265.1 1,118

Construction projects in progress1)
Lettable area, m2 Property value Rental value Investment (including land), SEK million2)
By concept building No. of
apartments
Housing Premises Total SEK m SEK/m2 SEK m SEK/m2 Estimated Developed Carrying amount
Concept buildings 1,761 117,756 0 117,756 5,248.7 44,572 235.9 2,003 3,669.9 1,727.8 2,394.0
Other 119 8,616 3,627 12,243 395.4 32,293 19.4 1,582 352.0 222.0 247.8
Total 1,880 126,372 3,627 129,999 5,644.0 43,416 255.2 1,963 4,022.0 1,949.8 2,641.8
Per geographical region
South 1,058 72,635 2,487 75,122 3,094.0 41,187 144.1 1,919 2,202.0 1,166.3 1,554.1
West 362 23,106 0 23,106 1,207.0 52,238 51.2 2,217 825.5 341.9 519.2
East 460 30,631 1,140 31,771 1,343.0 42,271 59.9 1,884 994.4 441.7 568.4
Total 1,880 126,372 3,627 129,999 5,644.0 43,416 255.2 1,963 4,022.0 1,949.8 2,641.8

Project development in progress1)

Lettable area, m2 Property value Rental value Investment (including land), SEK million2)
By concept building No. of
apartments
Housing Premises Total SEK m SEK/m2 SEK m SEK/m2 Estimated Developed Carrying amount
Concept buildings 5,338 322,643 686 323,329 13,473.2 41,670 628.5 1,944 10,132.5 112.6 112.6
Other 9 1,208 0 1,208 43.4 35,926 1.9 1,600 32.5 23.2 23.2
Total 5,347 323,851 686 324,537 13,516.6 41,649 630.4 1,942 10,164.9 135.7 135.7
Per geographical region
South 2,391 143,277 686 143,963 5,799.4 40,284 273.6 1,901 4,322.7 79.5 79.5
West 1,320 80,814 0 80,814 3,195.0 39,535 155.9 1,929 2,500.1 21.0 21.0
East 1,636 99,760 0 99,760 4,522.3 45,332 200.9 2,013 3,342.2 35.3 35.3
Total 5,347 323,851 686 324,537 13,516.6 41,649 630.4 1,942 10,164.9 135.7 135.7

Summary1)

Lettable area, m2 Property value Rental value Carrying amount
No. of
apartments
Housing Premises Total SEK m SEK/m2 SEK m SEK/m2 SEK m
Completed investment properties 3,050 192,518 44,506 237,024 7,711.5 32,535 367.1 1,549 7,711.5
Construction projects in progress 1,880 126,372 3,627 129,999 5,644.0 43,416 255.2 1,963 2,641.8
Project development in progress 5,347 323,851 686 324,537 13,516.6 41,649 630.4 1,942 135.7
New construction projects other 40.6
Undeveloped land 5.4
Acquired but not yet possessed 68 6,919 0 6,919 313.4 45,301 15.0 2,173 0.0
Site leaseholds 18.0
Total 10,345 649,659 48,819 698,478 27,185.6 38,921 1,267.8 1,815 10,552.9

6 1 Data relates to K-Fastigheter's share of potential Joint venture.

2 Accrued investment refers to the total costs incurred in each construction project. The carrying amount refers to the consolidated value adjusted for Group eliminations and includes the calculated change of SEK 830.9 million in the value of investment properties.

CURRENT EARNINGS ABILITY

The table to the right presents the earnings ability of K-Fastigheter's property management operations on a 12-month basis as per 31 March 2022. Earnings ability is not a forecast for the current year or the next twelve months but is to be viewed solely as a theoretical snapshot and is presented for illustrative purposes only. Current earnings ability does not include an assessment of future rent trends, vacancy rates, property costs, interest rates, value changes, acquisitions or divestments of properties, or other factors.

Current earnings ability is based on properties held as of 31 March 2022 and their financing, meaning that current earnings ability illustrates the earnings of the management operations, on an annual basis, at that point in time. Transactions and completion of ongoing new construction projects with a transfer and completion date after 31 March 2022 have therefore not been included in the calculation.

The Income Statement for the management operations is also affected by developments of the value of the property portfolio, as well as by upcoming property acquisitions and/or divestments. Additional items affecting earnings include changes in the value of derivatives. None of the above has been taken into account in current earnings ability, nor in the item Profit from participations in associated companies.

Earnings ability is based on contract rental income from the property portfolio, estimated property costs on an annual basis based on historical outcomes for properties under management, as well as property costs and central administration costs relating to the Property Management business area, estimated on an annual basis based on the current scale of administration. Costs for interest-bearing liabilities have been based on current interestbearing liabilities and current interest rates (including effects of derivative instruments) at the end of the year.

SEK m 2022
31 Mar
2021
31 Dec
2020
31 Dec
2019
31 Dec
2018
31 Dec
Rental value 367.1 328.0 265.1 196.6 133.4
Vacancy -9.4 -9.8 -23.4 -6.1 -0.9
Rental income 357.7 318.2 241.7 190.5 132.5
Operating costs -55.5 -42.7 -35.6 -27.0 -19.4
Maintenance -12.5 -11.0 -9.0 -7.3 -5.6
Property tax/ground rent -3.5 -3.5 -3.0 -2.6 -1.6
Property administration -21.2 -22.7 -19.2 -15.0 -12.8
Operating surplus 265.1 238.2 174.9 138.6 93.0
Central administration -17.6 -10.2 -11.2 -9.6 -4.3
Net interest income -74.4 -73.0 -51.4 -46.9 -29.0
Profit from property
management
173.1 155.0 112.3 82.1 59.7

Expected rental trend and number of apartments

The following diagram illustrates current rental values for completed investment properties as of 31 March 2022 plus expected rental values of construction projects in progress of investment properties and acquired but not yet handed over investment properties as of 31 March 2022 at a pace with these properties being completed or handed over.

The information about completed properties, construction projects in progress and acquired but not yet handed over investment properties includes estimates and judgments. Rental value refers to contractual rent plus estimated rent for vacancies. These estimates and judgments entail uncertainty and the information in the diagram should not be viewed as a forecast.

FINANCING

Liabilities and derivatives portfolio

At the end of the period, K-Fastigheter financed its assets exclusively through bilateral loans with Nordic banks. At the end of the period, consolidated interest-bearing liabilities amounted to SEK 6,753.9 million (5,943.9), of which SEK 1,209.0 million (947.5) was classified as current interest-bearing liabilities. Interest-bearing liabilities are distributed between first mortgages for completed investment properties of SEK 4,477.0 million (4,017.8), construction credits of SEK 1,260.6 million (1,057.9), leasing liabilities of SEK 92.1 million (92.7), operating and acquisition credits of SEK 674.8 million (525.6) and a promissory note relating to the acquisition of K-Prefab of SEK 250.0 million (250.0). The debt-to-equity ratio for the Group amounted to 52.9 percent (51.8).

At the end of the period, the Group had contracted credit agreements of SEK 7,664.9 million (7,282.4), of which SEK 4,477.0 million (4,017.8) related to the financing of completed investment and business properties, of which SEK 1,036.5 million (790.2) mature for renegotiation within the next 12 months. In addition to the financing of completed investment and business properties, contracted credit agreements comprise building credits of SEK 2,077.9 million (2,132.1) and operating and acquisition credits of SEK 860.0 million (882.5), of which SEK 360.0 million and SEK 100.0 million relates to acquisition financing of K-Prefab and Mjöbäcks Entreprenad AB respectively. At the end of the period, building credits and operating and acquisition credits had been utilized at an amount of SEK 1,260.6 million (1,057.9) and SEK 674.8 million (525.6) respectively.

The average period of capital tied up for the Group's interestbearing liabilities related to acquisition financing and completed investment and business properties amounted to 2.5 years (2.8) as of 31 March 2022.

K-Fastigheter currently works exclusively with variable interest rate loans. Interest rate derivatives, primarily interest rate swaps, are used to adjust the period of fixed interest. Nominally, the swap portfolio totaled SEK 3,200.0 million (3,200.0) at the end of the period, of which SEK 100.0 million comprises swaps with a future start date. At the end of the period, the fair value of the interest derivative portfolio was SEK 218.0 million (36.4). The average interest period for the Group's interest-bearing liabilities related to investment and business properties was 3.9 years (4.4) and the average interest rate was 1.74 percent (1.85), including the effects of interest rate derivatives, and 1.42 percent (1.40), including the effects of interest rate derivatives. The total proportion of variable interest in relation to interest bearing liabilities related to acquisition financing, investment and business properties was 35 percent (29) and the interest rate sensitivity in the event of a 1 percentage point

shift in loan rates amounted to SEK 18.4 million (14.0). All the above KPIs for interest rate risk, with the exception of the average interest period, have been calculated excluding swaps with a future start date.

Otherwise, with regard to financing and financial risk, please refer to the Annual Report 2021 (Financing section and Note 22 Financial risks and finance policy).

Financial Financial Financial Actual
targets targets covenants 31 Mar 2022
Debt-to-equity ratio, % max. 70% 52.9%
Equity/assets ratio, % min. 25% min. 25% 35.8%
Interest coverage ratio, min. multiple min. multiple multiple
multiple* of 1.75 of 1.50 of 3.0

* On a rolling 12 month basis at the end of the period.

Credit and interest maturity structure, 31 Mar 2022 (excl. construction credits and operating credits)

Interest maturity Credit maturity Derivatives maturity
Term Amount,
SEK million
Average
interest, %
Credit agreements,
SEK million
Utilized,
SEK million
Interest-rate
derivatives
Forward-starting
interest rate
derivatives
Interest, % Value,
SEK million
0–1 years 2,087.0 1.42% 1,036.5 1,036.5 100.0 0.0 0.50% -0.1
1–2 years 100.0 2.07% 991.5 991.5 100.0 0.0 0.69% 0.6
2–3 years 300.0 1.71% 1,175.9 1,175.9 300.0 0.0 0.33% 8.3
3–4 years 200.0 2.02% 1,737.9 1,737.9 200.0 0.0 0.64% 7.1
4–5 years 400.0 1.75% 238.9 238.9 400.0 0.0 0.37% 25.4
> 5 years 2,100.0 2.03% 6.3 6.3 2,100.0 100.0 0.65% 176.7
Total 5,187.0 1.74% 5,187.0 5,187.0 3,200.0 100.0 218.0

COMPREHENSIVE INCOME JANUARY – MARCH 2022

The following profit and cash flow items relate to the period 1 January - 31 March 2022. Comparative items relate to the corresponding period in the previous year. Balance Sheet items and comparative figures relate to the position at the end of the period in the current and previous year. All amounts are indicated in SEK million.

The impact of the Covid-19 pandemic and the war in Ukraine on management, project and construction operations has been limited to date, and K-Fastigheter has not experienced any significant impact on its results of operations or financial position in the period up until the publication of this report.

Income

For the first quarter 2022, comprehensive income amounted to SEK 352.4 million (286.5). Rental income amounted to SEK 79.3 million (59.5) in the first quarter, which is an increase of 33 percent year-on-year. The increase was primarily due to more apartments under management, which increased by 34 percent to 3,050 (2,277). The financial letting ratio gradually improved in the period and was 97.4 percent (92.9) at the end of the period.

Income from project and construction operations for the first quarter amounted to SEK 464.4 million (371.9), of which SEK 195.1 million (146.9) related to construction for companies of the Group which has been capitalized for the Group's own purposes. The increase was due to higher activity in the construction of apartments for proprietary management and at the end of the period 1,880 apartments (1,567) were in production, which was an increase of 20 percent compared to the corresponding quarter in 2021. External income for project and contracting sales amounted to SEK 269.5 million (225.1) in the period, of which Prefab's income was SEK 268.5 million (224.7). In Prefab, where the first quarter normally is the weakest quarter due to seasonal effects and relatively few working days, total income for the period was SEK 303.1 million (229.3), of which SEK 34.6 million (15.2) relate

to intra-Group sales. The increase is partly due to organic growth and partly to the acquisitions of Strängnäs Prefab and GH Sydgolv, and even though the start of the quarter was affected by Covid-19 it finished very strongly with a production record in March and good occupancy for the coming year.

Operating costs

Property management costs totaled SEK 29.6 million (24.6) for the period, corresponding to an increase of 21 percent year-onyear. Operating surplus amounted to SEK 50.0 million (35.5). The increase in costs and operating surplus were primarily due to more properties under management. The surplus ratio for the period amounted to 63.0 percent (59.7). The surplus ratio in the period was positively affected by gradually improved average letting ratio. The average letting ratio was 94.8 percent (89.4) in the period, and 97.4 percent (92.9) at the end of the period. Operating costs for management operations normally vary according to a seasonal pattern, where costs are higher in the first and fourth quarters compared to the other quarters, which also affects the surplus ration for these periods.

Costs relating to the project and construction operations comprise direct project-related costs and fixed costs for the construction and Prefab organization. The part of operations involving external construction and production has been reported in the Income Statement. Project and contracting operations for Group property management activities have been capitalized as work for the Group's own purposes and have been reported net in the Income Statement under Project and contracting costs. Gross profit in the period for the Construction business area was SEK -3.1 million (7.0) and SEK 11.3 million (9.1) for Prefab. Gross profit in the Construction business area in the period was positively impacted by high activity in intra-Group projects and negatively impacted by increased organization costs incurred to support future growth. Prefab's gross profit was positively affected by increased income from external and intra-Group sales, while increased raw materials prices, mainly on steel, cement and mold materials, fuel prices and increased personnel costs associated with the Covid-19 pandemic, had a negative effect on profit.

Central administration costs, depreciation/amortization and impairment

Central administration, which includes Group-wide management, business development, project development, IR/communications and market, HR, IT and finance, amounted to SEK 17.6 million (8.4) for the period. The increase is driven in almost equal proportion by non-recurring costs (for example investment in a new Group wide accounting system) and continuous investments in the organization to support future growth.

Depreciation/amortization and impairment for the period amounted to SEK 14.9 million (5.4), of which depreciation/ amortization and impairment attributable to Prefab's operations was SEK 13.4 million (5.0), of which SEK 2.8 million (-) was attributable to amortization of intellectual property rights for the period. Total depreciation/amortization in the period totaled SEK 14.7 million (5.8). Impairment for the period amounted to SEK 0.2 million (+0.4) and relates to obsolescence of construction components in connection with the Group's K-Fast 2.0 renovation program of SEK 0.1 M (0.2) and impairment of receivables of SEK 0.1 million (+0.6).

Profit from participations in Group, associated and jointly controlled companies

Profit from participations in associated and jointly controlled companies amounted to SEK 3.3 million (3.4). Profit was primarily affected by K-Fastigheter's share of profit in PVS Mark & VA Holding AB, Mjöbäcks Entreprenad AB and Novum Samhällsfastigheter AB, which amounted to SEK 4.1 million in the period.

Net interest income

Net interest income for the period was SEK -23.1 million (-15.9). At the end of the period, the average interest rate was 1.74 percent (1.69), including the effects of interest rate derivatives. Interest expenses in the period compared to the equivalent period in the previous year, were negatively affected by increased interestbearing liabilities relating to acquisition of investment properties and new construction. Additional interest expenses relating to acquisition credits totaled SEK 3.5 million (2.3). Credit margins continued to decrease in the period. The interest coverage ratio for the period was a multiple of 1.9 (2.9) due to weaker seasonal profit in the first quarter, and on a rolling 12 month basis was a multiple of 3.0 (2.7).

Profit from property management

Profit from property management in the first quarter amounted to SEK 26.0 million (19.5), up 34 percent year-on-year. Profit from property management per share amounted to SEK 0.12 (0.09), which is an increase of 34 percent year-on-year.

Value changes

Unrealized value changes in investment properties for the year were SEK 239.9 million (162.9), distributed over SEK 68.3 million (20.7) for properties under management and SEK 171.6 million (142.2) for construction projects in progress. The increase relating to ongoing new construction was mainly due to increased activity in project development and construction of apartments for property management. The increase relating to properties under management was mainly derived from continued growth in property prices in completed property transactions, which gradually during the period filtered through to the average direct return used in connection with the external valuation of K-Fastigheter's properties under management. In the quarter, the assumptions regarding operating and maintenance costs in the valuations were adjusted and increased by between SEK 40-50/square-meter . This was partly to reflect the actual costs of 2021 but also to reflect the cost increases we are experiencing especially with energy prices. This

adjustment has had a negative affect on the valuation of both completed properties and properties, under construction and therefore also to the value change. In total, the increase in the period corresponded to 0.9 percent of the total value of properties under management at the end of the period.

The average direct return requirement for K-Fastigheter's entire property portfolio, including undeveloped land and building rights and new construction in progress, amounted to 3.77 percent (4.00) at the end of the period. The decrease was partly attributable to a lower direct return due to the aforementioned market price development, and because K-Fastigheter's property portfolio increasingly consists of a relatively higher proportion of residential units in better locations. For more information, see Property portfolio and Valuation.

Changes in the value of derivatives and other items amounted to SEK 179.7 million (26.5) for the period. The trend in the period was primarily caused by higher market rates, which had a positive impact on the market value of the Group's interest rate derivatives. The fair value of the Group's interest rate and derivatives derivatives was SEK 216.7 million (-0.7) at the end of the period. The value change in interest rate derivatives does not affect cash flow, and at maturity the value of the derivatives is always zero.

Tax

Current tax for the period amounted to SEK 1.5 million (0.4). Deferred tax amounted to SEK 95.9 million (46.1), affected by unrealized value changes in properties totaling SEK 239.9 million (162.9). Tax has been calculated at 20.6 percent on current taxable profit.

Profit, comprehensive income and other comprehensive income for the period

Profit for the first quarter was SEK 328.2 million (168.2) corresponding to SEK 1.52 (0.78) per share. Comprehensive income for the period totaled SEK 330.3 million (171.9). Other comprehensive income includes translation differences relating to K-Fastigheter's foreign operations, which totaled SEK 2.1 million (3.7) in the period. The full amount relates to items that can be reversed in a later period.

FINANCIAL POSITION AS PER 31 MARCH 2022

Intangible assets

Intangible assets comprise goodwill and other intangible assets primarily arising in the connection with the acquisition of K-Prefab. At the end of the period, goodwill amounted to SEK 443.6 million (484.3) and other intangible assets, comprising the value of K-Prefab's customer relations, amounted to SEK 41.3 million (-).

Investment properties

At the end of the period, the value of investment properties totaled SEK 10,552.9 million (9,603.7), distributed over completed investment properties of SEK 7,711.5 million (6,923.4), undeveloped land and building rights of SEK 693.4 million (722.3), site leases of SEK 18.0 million (18.0) and construction in progress of SEK 2,130.2 million (1,940.0). For more information, see Property portfolio and Valuation.

Business properties and equipment

The value of business properties and equipment amounted to SEK 455.3 million (448.4) at the end of the period and SEK 187.8 million (189.8) respectively. In the period, further investments were made to Prefab's facilities with the aim of increasing the production capacity.

Cash and cash equivalents

At the end of the period, cash and cash equivalents amounted to SEK 199.4 million (94.0). In addition, K-Fastigheter has an unutilized overdraft facility of SEK 185.2 million (356.9).

Equity and Net Asset Value

At the end of the period, Group equity attributable to Parent Company shareholders amounted to SEK 4,564.0 million (4,233.7), corresponding to SEK 21.20 per share (19.66). The increase is explained by the comprehensive income for the period of SEK 330.3 million (171.9). At the end of the period, the Group's equity/ asset ratio was 35.8 percent (36.9).

At the end of the period, the long-term net asset value (NAV) amounted to SEK 5,225.7 million (4,976.1), corresponding to SEK 24.27 per share (23.11), which is an increase of 5 percent compared to 31 December 2021 and up 33 percent on 31 March 2021.

Interest-bearing liabilities and interest rate derivatives

At the end of the period, consolidated interest-bearing liabilities amounted to SEK 6,753.9 million (5,943.9), of which SEK 1,209.0 million (947.5) was classified as current interest-bearing liabilities. The debt-to-equity ratio for the Group amounted to 52.9 percent (51.8). The increase in interest-bearing liabilities was mainly due to financing of ongoing construction, acquisitions in the period and reduced net cash in connection with the acquisition of K-Prefab. For more information, see Financing.

COMPREHENSIVE INCOME

Summary consolidated statement of comprehensive income

SEK m 2022
Jan–Mar
2021
Jan–Mar
2021 April–
2022 Mar
2021
Jan–Dec
Rental income 79.3 59.5 285.7 265.9
Project and construction income 269.5 225.1 1,020.6 976.1
Net sales 348.8 284.6 1,306.3 1,242.1
Other operating income 3.5 2.0 12.2 10.7
Operating costs -19.7 -13.3 -58.7 -52.3
Maintenance -3.1 -2.9 -12.6 -12.4
Property tax -1.6 -1.6 -5.7 -5.7
Property administration -5.3 -6.8 -21.2 -22.7
Property management costs -29.6 -24.6 -98.1 -93.1
Project and contracting costs -264.5 -210.3 -936.0 -881.8
Gross profit 58.2 51.6 272.2 277.9
of which, gross profit from property
management (operating surplus)
50.0 35.5 190.6 176.1
of which, gross profit from project and
contracting operations
8.2 16.1 93.9 101.8
Central administration -17.6 -8.4 -50.0 -40.7
Depreciation/Amortization and Impairment -14.9 -5.4 -67.6 -58.2
Profit from participations in associated and
jointly controlled companies
3.3 3.4 23.2 23.3
Net interest income -23.1 -15.9 -82.8 -75.6
Profit before value changes 5.9 25.4 95.0 126.6
of which, profit from property management 26.0 19.5 107.9 101.4
Change in value of investment properties 239.9 162.9 1,216.1 1,139.1
Changes in value of derivatives and other 179.7 26.5 219.3 66.0
Profit before tax 425.6 214.8 1,530.3 1,331.7
Tax on profit for the period -97.4 -46.6 -338.1 -287.3
Profit for the period 328.2 168.2 1,192.2 1,044.4
Other comprehensive income 2.1 3.7 2.1 3.8
Comprehensive income for the period 330.3 171.9 1,194.3 1,048.1
Profit after tax per share, SEK/share* 1.52 0.78 5.54 4.85

*There are no potential shares (e.g. convertibles) in the company, and accordingly no dilution effect.

Segment reporting

2022
Jan–Mar
Property
Management
Project Development Construction Prefab Other Group
Income 79.6 0.0 162.1 305.7 -195.1 352.4
Expenses -29.6 0.0 -165.2 -294.4 195.1 -294.2
Gross profit 50.0 0.0 -3.1 11.3 0.0 58.2
Central administration costs -4.4 -4.4 -4.4 -4.4 0.0 -17.6
Depreciation/Amortization and
Impairment
-1.2 0.0 -0.3 -13.4 0.0 -14.9
Profit from holding in associated
companies*
0.0 0.0 0.0 0.0 3.3 3.3
Net interest income -18.3 0.0 -0.5 -4.4 0.0 -23.1
Profit before value changes 26.0 -4.4 -8.2 -10.8 3.3 5.9
Value change, properties 68.3 171.6 0.0 0.0 0.0 239.9
Changes in value of derivatives and
other
181.7 0.0 -1.9 0.0 0.0 179.7
Profit before tax 276.0 167.2 -10.1 -10.8 3.3 425.6
Tax -51.5 -35.3 0.4 1.0 -11.9 -97.4
Profit for the period 224.5 131.8 -9.7 -9.8 -8.6 328.2
Total assets 10,891.7 0.0 37.7 1,365.6 463.2 12,758.2
Total liabilities 6,869.1 0.0 92.1 1,130.5 102.5 8,194.2
2021
Jan–Mar
Property
Management
Project
Development Construction
Prefab Other Group
Income 60.1 0.0 147.7 229.3 -150.6 286.5
Expenses -24.6 0.0 -140.7 -220.2 150.6 -234.9
Gross profit 35.5 0.0 7.0 9.1 0.0 51.6
Central administration costs -2.1 -2.1 -2.1 -2.1 0.0 -8.4
Depreciation/Amortization and
Impairment
-0.8 0.0 -0.6 -5.0 1.0 -5.4
Profit from holding in associated
companies*
0.0 0.0 0.0 0.0 3.4 3.4
Net interest income -13.1 0.0 0.0 -2.8 0.0 -15.9
Profit before value changes 19.5 -2.1 4.3 -0.8 4.5 25.4
Value change, properties 20.7 142.2 0.0 0.0 0.0 162.9
Changes in value of derivatives
and other
26.5 0.0 0.0 0.0 0.0 26.5
Profit before tax 66.7 140.1 4.3 -0.8 4.4 214.8
Tax -9.7 -29.3 0.0 0.0 -7.6 -46.6
Profit for the period 57.0 110.8 4.3 -0.8 -3.1 168.2
Total assets 7,552.1 0.0 22.3 1,240.2 128.1 8,942.6
Total liabilities 4,636.8 0.0 84.7 792.6 46.8 5,560.9

* Profit from participations in associated and jointly controlled companies. 12

FINANCIAL POSITION

Summary consolidated statement of financial position

SEK m 2022
31 Mar
2021
31 Mar
2021
31 Dec
ASSETS
Tangible non-current assets
Intangible assets 484.9 484.3 484.7
Investment properties 10,552.9 7,426.3 9,603.7
Business properties 455.3 400.0 448.4
Equipment 187.8 133.6 189.8
Total non-current assets 11,681.0 8,444.2 10,726.6
Financial non-current assets
Holdings in associated and jointly controlled companies and
other non-current receivables 254.8 47.9 243.5
Derivative instruments 216.7 0.0 37.0
Deferred tax receivables 18.9 21.1 17.1
Total financial non-current assets 490.4 69.0 297.5
Total non-current assets 12,171.4 8,513.2 11,024.1
Current assets
Inventories 55.7 39.1 51.7
Accounts receivable 127.5 118.8 105.3
Other receivables 204.2 195.1 207.6
Cash and cash equivalents 199.4 76.3 94.0
Total current assets 586.8 429.4 458.6
Total assets 12,758.2 8,942.6 11,482.7
SEK m 2022
31 Mar
2021
31 Mar
2021
31 Dec
EQUITY AND LIABILITIES
Equity
Share capital 57.4 57.4 57.4
Other capital contributions 1,372.9 1,372.9 1,372.9
Profit brought forward including the profit for the period 3,133.1 1,951.4 2,803.4
Total equity 4,564.0 3,381.7 4,233.7
Non-current liabilities
Deferred tax liability 897.4 556.6 796.4
Long-term interest-bearing liabilities 5,544.9 3,343.4 4,996.4
Derivative instruments 0.0 0.7 0.0
Other provisions and non-current liabilities 16.5 269.1 13.7
Total non-current liabilities 6,458.8 4,169.7 5,806.5
Current liabilities
Current interest-bearing liabilities 1,209.0 1,000.0 947.5
Accounts payable 229.1 160.0 177.2
Other current liabilities 297.3 231.2 317.8
Total current liabilities 1,735.4 1,391.2 1,442.5
Total equity and liabilities 12,758.2 8,942.6 11,482.7

Consolidated statement of changes in equity in summary

SEK m 2022
31 Mar
2021
31 Dec
2020
31 Dec
Total equity at the beginning of the period 4,233.7 3,209.8 3,209.8
Repurchase of own shares 0.0 0.0 -24.3
Profit for the period 328.2 168.2 1,044.4
Other comprehensive income 2.1 3.7 3.8
Total equity at the end of the period* 4,564.0 3,381.7 4,233.7

*Total equity does not include equity attributable to non-controlling holdings.

Summary Consolidated Cash Flow Statement

SEK m 2022
Jan– Mar
2021
Jan–Mar
2021
Jan–Dec
Operating activities
Gross profit adjusted for central
administration, depreciation/amortization
and impairment
25.7 37.8 179.0
Adjustment for items not affecting
cash flow
13.1 6.1 45.7
Dividend received 3.2 3.4 0.0
Net interest income -23.1 -15.9 -74.8
Tax paid -9.7 -1.9 -4.3
Cash flow from operating activities
before changes in working capital
9.2 29.5 145.6
Change in operating receivables -17.1 32.2 37.1
Change in operating liabilities 31.4 77.3 142.5
Cash flow from operating activities 23.5 139.0 325.3
Investing activities
Investments in Group, associated and
jointly controlled companies
-3.5 -652.8 -858.8
Property investments -297.4 -131.0 -330.3
Investments in construction in progress -419.1 -269.1 -1,326.3
Investments in machinery and equipment 2.8 -6.4 -50.4
Divestments of properties 0.0 0.3 51.0
Change in other financial non-current
assets
-9.8 1.3 -0.5
Cash flow from investing activities -727.0 -1,057.5 -2,515.4
Financing activities
Borrowings 849.6 527.8 1,909.6
Loan amortizations -40.8 -40.8 -133.2
Capital contributions 0.0 0.0 0.0
Cash flow from investing activities 808.8 487.0 1,776.3
Cash flow for the period 105.3 -431.5 -413.8
Translation differences in cash and cash
equivalents
0.1 0.2 0.1
Opening cash and cash equivalents 94.0 507.6 507.6
Opening cash and cash equivalents 199.4 76.3 94.0

Cash and cash equivalents in the Cash Flow Statement refer in their entirety to cash and bank balances. 14

C A S H F L O W S TAT E M E N T PARENT COMPANY STATEMENTS

Parent Company Income Statement in summary

SEK m 2022
Jan–Mar
2021
Jan–Mar
2021
Jan–Dec
Operating income
Net sales 0.0 0.0 0.1
Administration costs -17.7 -8.7 -40.3
Amortization and depreciation 0.0 0.0 -0.2
Gross profit -17.7 -8.7 -40.4
Profit from participations in associated
and jointly controlled companies
3.2 0.0 -0.2
Net financial items 181.0 30.0 69.5
Profit before appropriations
and tax
166.5 21.3 28.9
Appropriations 0.0 0.0 87.9
Tax on profit for the period -37.4 -5.5 -23.3
Profit for the period 129.1 15.9 93.5

Parent Company Balance Sheet in summary

Assets, SEK m 2022
31 Mar
2021
31 Mar
2021
31 Dec
Non-current assets
Tangible non-current assets 0.2 0.6 0.2
Participations in Group companies 1,141.0 957.6 1,009.0
Receivables from Group companies 845.2 863.1 849.6
Shares in associated companies and other
non-current securities holdings
192.5 0.1 190.2
Derivative instruments 218.0 0.0 36.4
Deferred tax receivables 0.0 10.3 0.0
Total non-current assets 2,396.9 1,831.6 2,085.5

Current assets

Total assets 3,741.6 3,057.2 3,429.7
Total current assets 1,344.7 1,225.6 1,344.2
Cash and cash equivalents 179.9 42.3 69.0
Other current receivables 66.9 45.3 61.4
Receivables from associated companies 3.4 5.0 5.4
Receivables from Group companies 1,094.6 1,133.0 1,208.5
Equity and liabilities, SEK m 2022
31 Mar
2021
31 Mar
2021
31 Dec
Equity
Restricted equity 57.4 57.4 57.4
Unrestricted equity 1,704.9 1,498.3 1,575.9
Total equity 1,762.4 1,555.7 1,633.3
Non-current liabilities
Deferred tax liability 44.9 0.0 7.5
Long-term interest-bearing liabilities 1,150.9 845.2 931.7
Derivative instruments 0.0 0.6 0.0
Other provisions and non-current liabilities 2.3 6.3 2.4
Total non-current liabilities 1,198.1 852.1 941.6
Current liabilities
Current interest-bearing liabilities 30.4 17.9 17.9
Liabilities to Group companies 735.5 619.2 823.3
Other current liabilities 15.3 12.3 13.6
Total current liabilities 781.2 649.4 854.8

Total equity and liabilities 3,741.6 3,057.2 3,429.7

KEY PERFORMANCE INDICATORS

In the Interim Report, K-Fastigheter presents certain financial measures that are not defined in accordance with IFRS. K-Fastigheter believes that these measures provide valuable additional information to investors and management as they enable assessment of the Company's performance. Since not all companies calculate financial measures in the same way, these are not always comparable to measurements used by other companies. Accordingly, these financial measures should not be considered as a replacement for measures defined in accordance with IFRS. The table below presents financial measures that are not defined in accordance with IFRS.

Key performance indicators (definitions and information about KPIs can be found at k-fastigheter.com/en/investors/.

Compared with the 2021 Annual Report, the definitions of the alternative key performance indicators have not changed.

Property-related key performance indicators 2022 2021 2021 Apr– 2021
Jan–Mar Jan–Mar 2022 Mar Jan–Dec
Rental value, SEK m 367.1 278.0 367.1 328.0
Financial letting ratio, % 97.4% 92.9% 97.4% 97.0%
Average financial letting ratio, % 94.8% 89.4% 94.0% 92.7%
Surplus ratio, % 63.0% 59.7% 66.7% 66.2%
Lettable area, m2 237,024 185,976 237,024 213,952
Number of apartments under management 3,050 2,277 3,050 2,723
Number of construction starts, apartments 244 296 944 996
Number of apartments under construction 1,880 1,567 1,880 1,820
Number of apartments under project development 5,347 5,281 5,347 5,869
Financial key performance indicators
Interest coverage ratio, multiple 1.9 2.9 3.0 3.4
Equity/assets ratio, % 35.8% 37.8% 35.8% 36.9%
Debt-to-equity ratio, % 52.9% 48.6% 52.9% 51.8%
Period for which capital is tied up, years 2.5 2.6 2.5 2.8
Period of fixed-interest, years 3.9 4.2 3.9 4.4
Average interest, % 1.74% 1.69% 1.74% 1.85%
Net investments, SEK m 707.4 414.9 1,900.6 1,608.1
Profit from property management, SEK m 26.0 19.5 107.9 101.4
Long-term net asset value (NAV), SEK m 5,225.7 3,917.8 5,225.7 4,976.1
Share-related key performance indicators
Long-term net asset value (NAV), SEK/share 24.27 18.19 24.27 23.11
Growth in long-term net asset value(NAV),% 5.0% 7.0% 33.4% 35.9%
Equity per share, SEK 21.20 15.70 21.20 19.66
Profit from property management per share, SEK 0.12 0.09 0.50 0.47
Growth in profit from property management per share, % 33.6% 18.5% 33.0% 29.8%
Profit after tax per share, SEK 1.52 0.78 5.54 4.85
Number of shares outstanding at the end of the period, millions* 215.3 215.3 215.3 215.3
Average number of shares outstanding during the period, millions* 215.3 215.3 215.3 215.3

* The number of outstanding shares at the end of the period and the average number of outstanding shares in the period have been adjusted for the 6:1 share split on 7 June 2021.

OTHER INFORMATION

Opportunities and risks for the Group

Preparing financial reports in accordance with IFRS requires Group management to make assessments, estimates and judgments that affect how accounting principles are applied and the carrying amounts for assets, liabilities, income and expenses. The estimates and judgments are based on historical experience and other factors that appear reasonable under the prevailing circumstances. The results of these estimates and judgments are then applied in estimating the carrying amounts of assets and liabilities, which would not otherwise be evident from other sources. Actual outcomes may deviate from these estimates and judgments.

K-Fastigheter's operations, financial position and profit can be affected, directly or indirectly, by a number of risks, uncertainties and external factors, where the effect on the Group's operating profit can be controlled to varying degrees. To limit risk exposure the Group applies internal regulatory frameworks, policies and control systems. K-Fastigheter's significant risks, exposure and management are described in the Annual Report 2021.

Effects of the Covid-19 pandemic and the
war in Ukraine

After the fall and winter, the current wave of the Covid-19 pandemic receded in the first quarter of 2022 due to a milder variant of the virus and rising vaccination rates. The restrictions are gradually easing as a result. At the time of preparing the current Interim Report, the effect on K-Fastigheter's operations remains limited.

At the time of preparing the current Interim Report, the war in the Ukraine has been underway for over two months. To date, the war has had limited effect on K-Fastigheter's operations, and has mainly affected the pricing of certain input goods, especially steel and energy prices and the indirect effects of increased energy and fuel prices.

The impact of the Covid-19 pandemic and the war in the Ukraine on K-Fastigheter's future operations remains uncertain. K-Fastigheter continuously reviews the situation and will present updates in forthcoming Interim Reports. Additional information may also be presented in the form of press releases.

Market outlook

K-Fastigheter's offering meets the market's demand for quality housing at the right cost. The Group's concept buildings, developed in-house, generates conditions for cost control and financial efficiency throughout the chain, from building rights to property management. It is the Group's view that demand remains favorable in Skåne, particularly in the Öresund region and in the Västra Götaland, Copenhagen and Mälardalen regions, and areas with structural housing shortages.

Seasonal variations

Property management is associated with certain seasonal variations primarily in tariff-related heating costs. With regard to construction operations, seasonality is mainly associated with weather and holiday periods, which means that the first quarter, the summer months, and December return weaker performance than the rest of the year.

Sensitivity analysis (SEK m) Cash flow Fair value
Direct return requirement +/- 0.1% - 202.3
Rental value +/- 1% 3.0 79.5
Operating and maintenance costs +/- 1% 0.5 13.3
Long-term vacancy ratio +/- 1% 3.0 79.5
Change in value of completed investment
properties and building rights
-10% +10%
Property value, SEK m -840.5 840.5
Debt-to-equity ratio, % 57% 50%

Organization and employees

The Group's Parent Company is K-Fast Holding AB. At the end of the period, the Group consisted of 78 wholly-owned subsidiaries and twelve associated company groups. The number of employees amounted to 724 (691), of which 65 were women (60) and 659 were men (631).

Operations are organized into four business areas: Project Development, Construction, Prefab and Property Management, where the relevant Business Area Managers report to the CEO, and are part of, Group management.

There are also Group-wide functions for Business Development, Accounting and Finance, IT, IR/Communication and market, Legal and HR. The Group's Business Development, Heads of Treasury, Finance, IR/Communications and Markets and HR are members of the Group management team.

The head office is located in Hässleholm, Sweden. There are also offices in Malmö, Gothenburg, Stockholm, Helsingborg, Kristianstad and Landskrona, as well as production facilities in Hässleholm, Osby, Östra Grevie, Kävlinge, Bollebygd, Vara, Hultsfred, Borensberg, Strängnäs and Katrineholm.

Accounting principles

K-Fast Holding AB adheres to the IFRS standards adopted by the EU. This Interim Report has been prepared in accordance with IAS 34 Interim Financial Reporting and the Swedish Annual Accounts Act. Disclosures in accordance with IAS 34.

The Group and Parent Company measures all financial assets and liabilities at amortized cost, with the exception of derivative instruments, which are measured at fair value through the Income Statement. In K-Fastigheter's assessment, the reported value of financial assets and financial liabilities valued at amortized cost represents a good approximation of fair value. The Parent Company measures all financial assets and liabilities at amortized cost, with

the exception of derivative instruments, which are valued at the lower of cost and net realizable value. For further details, see Note 22, Financial risk and finance policies in the 2021 Annual Report.

For complete accounting principles, please refer to K-Fast Holding AB's 2021 Annual Report. No accounting principles have changed from the Annual Report 2021.

Related-party transactions

The Group's related parties include all Board Members, the CEO and members of management, as well as individuals and companies closely related to them. Related-party transactions totaled

SEK 0.2 million (1.3) in the period, of which legal consultation provided by law firm VICI AB, where Board member Christian Karlsson is a partner, comprised SEK 0.2 million (1.2).

In addition to the above transactions, construction services were procured from associated company PVS Mark&VA totaling SEK 7.9 million (0.0) in the period. All transactions are priced at market terms.

OTHER INFORMATION

Signatures

This Interim Report has not been subject to review by the company's auditors. The Board of Directors and the CEO provide their assurance that the Interim Report provides a true and fair view of the operations, financial position and profit of the Parent Company and the Group, describing the significant risks and uncertainties faced by the Parent Company and the companies within the Group.

Hässleholm, Sweden, 5 May 2022

Erik Selin Chairman of the Board

Ulf Johansson Board Member

Christian Karlsson Board Member

Sara Mindus Board Member

Jesper Mårtensson Board Member

Jacob Karlsson Board Member and CEO

PRESENTATION OF THE INTERIM REPORT

K-Fastigheter's President and CEO Jacob Karlsson and CFO Martin Larsson will comment on the Group's Interim Report for the first quarter 2022 on Friday 5 May 2021 at 4.30 p.m. CEST.

The presentation materials (slides + audio) will be available at k-fastigheter.com/en/for-investors/ presentations. The presentation will be held in Swedish with presentation materials in Swedish and English.

Questions may be addressed in writing to [email protected] with answers being compiled on an ongoing basis during the day and being published on, www.k-fastigheter.com.

CALENDAR

Annual General Meeting 2022 – 12 May 2022 Interim Report Jan–Jun 2022 – 28 July 2022 Interim Report January–September 2022 – 10 November 2022

THE SHARE AND SHAREHOLDERS

K-Fast Holding AB's Class B shares (ticker: KFAST B) were launched on Nasdaq Stockholm in the Real Estate segment on 29 November 2019. On 31 March 2022, K-Fastigheter's market capitalization was SEK 12,861.8 million. At the end of the quarter, there were approximately 6,000 shareholders.

On 31 March 2022, there were a total 215,331,168 shares in K-Fast Holding distributed between 22,500,000 Class A shares and 192,831,168 Class B shares respectively. The total number of votes on 31 March 2022 was: 305,331,168. All KPIs and share-related information in this report have been adjusted for the number of shares after the share split.

Each Class A share conveys five votes and each Class B share conveys one vote. All shares carry equal rights to participate in the Company's assets and earnings and to any surplus on liquidation. Neither Class A nor Class B shares are subject to any transfer restrictions.

Share price performance and trading*

During the period 1 April 2021 – 31 March 2022, approximately 21.6 million KFAST Class B shares were traded on Nasdaq Stockholm. The daily turnover of K-Fastigheter's shares on Nasdaq Stockholm averaged 84,900 shares and the average price paid was SEK 70.21. The highest price paid during the period was SEK 96.30 on 19 November, and the lowest price paid was SEK 43.33 on 14 April 2021. On 31 March 2022, the share price was SEK 66.70 (last paid). Market value of all shares in the company, based on the last price paid for a class B share on 31 March 2022, amounted to SEK 14,362.6 million.

Share capital

The AGM 2021 authorized the Board to decide to repurchase the company's Class B shares, corresponding to a maximum of 10 percent of the total number of shares issued in K-Fast Holding AB. No shares were repurchased in the period. Repurchased shares cannot be used to represent votes at shareholders' meetings. The AGM 2021 also authorized the Board to carry out one or more new share issues of Class B shares, subject to a total maximum of 24,000,000 new shares. No new shares were issued in the period.

More information about the share capital can be found at www.k-fastigheter.com.

Marketplace Nasdaq Stockholm
Name of share K-FAST Holding B
Ticker KFAST B
ISIN code SE0016101679
Segment Large Cap
Sector Real Estate
Currency SEK
Total number of shares outstanding 215,331,168
Total number of Class B shares listed on Nasdaq
Stockholm
192,831,168
Closing price 31 Mar 2022 SEK 66,70
Market price 31 March 2022* SEK 14,362.6 million

* Market value of all shares in the company, based on the last price paid for a Class B share on 31 December 2021.

Ten largest shareholders (in order of total voting power) as per 31 March 2022

Name Number of
Class A shares*
Number of
Class B shares*
Total
number of shares
Percentage of
share capital%
Percentage of
votes %
Jacob Karlsson AB 11,250,000 63,751,361 75,001,361 34.8% 39.3%
Erik Selin Fastigheter AB 11,250,000 63,750,000 75,000,000 34.8% 39.3%
Capital Group 0 12,909,607 12,909,607 6.0% 4.2%
Länsförsäkringar funds 0 9,819,912 9,819,912 4.6% 3.2%
AP4 0 5,380,525 5,380,525 2.5% 1.8%
SEB funds 0 3,833,343 3,833,343 1.8% 1.3%
Nergården families** 0 2,868,600 2,868,600 1.3% 0.9%
ER-HO Förvaltning AB 0 2,283,000 2,283,000 1.1% 0.7%
AP2 0 1,665,685 1,665,685 0.8% 0.5%
Sara Mindus 0 1,650,000 1,650,000 0.8% 0.5%
Ten largest shareholders 22,500,000 167,912,033 190,412,033 88.4% 91.8%
Other shareholders 0 24,919,135 24,919,135 11.6% 8.2%
Total 22,500,000 192,831,168 215,331,168 100.0% 100.0%
Of whom, Board of Directors and Group Management 22,500,000 131,405,183 153,905,183 71.5% 79.9%

* Each Class A share confers five votes and each Class B share confers one vote.

** Through Mjöbäcksvillan Entreprenad Holding AB and VästkustStugan AB.

The ownership structure as of 31 March 2022, based on data from Euroclear Sweden and K-Fastigheter.

Source: Nasdaq Stockholm

19

K-FASTIGHETER'S CONCEPT BUILDINGS

KRISTIANSTAD HELSINGBORG HÄSSLEHOLM

Öllsjö 7:47 –12 Low-Rise apartments Brigaden 7 & 8 – 179

Low-Rise – flexible buildings with a wide range of choice

K-Fastigheter's flexible one to three-story multi-family dwellings can be constructed either as semi-detached houses, terraced houses or link houses with one or two-story apartments. The apartments are available in four sizes: one bedroom, living room and kitchen totaling 60 square meters; two bedrooms, living room and kitchen totaling 75 square meters; three bedrooms, living room and kitchen totaling 90 square meters; and three bedrooms, living room and kitchen totaling 94 square meters on two stories.

Structural details:

Ground level foundation plate, aerated three-layer wooden frame, delivered in prefabricated units.

Lateral Low-Rise apartments

Lateral Low-Rise – variation and space efficiency

K-Fastigheter's neighborhood-structure multi-family dwellings can be constructed up to ten stories in height. There are two standard space-efficient apartment formats within Lateral Low-Rise buildings: one bedroom, living room and kitchen totaling 49 square meters and two bedrooms, living room and kitchen totaling 59 square meters. It is also possible to include apartment alternatives that are either larger or smaller. To meet market demand and offer the best possible use of building rights, K-Fastigheter has chosen to make its Lateral Low-Rise as adaptable as possible with regard to floor plans and with opportunities for underground garages and commercial premises on the ground floor.

Structural details:

Supporting concrete structure with flooring units and concrete separating walls between apartments and lightweight external wall units.

Tre Överstar 7 – 29 Apartment Block apartments

Apartment Block – residential buildings for all locations

K-Fastigheter's apartment blocks are square-footprint multi-family dwellings which can be constructed with heights of four to ten stories. The Apartment Blocks have four apartments on each floor: two with one bedroom, living room and kitchen totaling 62 square meters and two with two bedrooms, living room and kitchen totaling 71 square meters. All apartments are equipped with spacious 27 square-meter balconies facing two directions. The Apartment Block is particularly suited for construction on difficult terrain, and multiple designs are available for the ground floor. On plots with uneven terrain, the ground floor can be constructed to include a semi-basement. K-Fastigheter has continued to develop the Apartment Block concept on the basis of this experience, resulting in the concept Apartment Block Plus. Apartment Block Plus is a rectangular structure containing six apartments per story. Apartment Block Plus is a hybrid, which allows for more choice, and can be built as a freestanding apartment block, or as two buildings connected at the gables, which creates a structure similar to K-Fastigheter's Lateral Low-Rise housing units.

Structural details:

Entirely concrete structure with sandwich exterior walls, uniform walls separating apartments and floor units. The roof is available in three options: pent, pitched or hipped. The façade color can be individualized and there is a selection of balcony railings to choose from.

K-FASTIGHETER – MORE THAN A PROPERTY COMPANY

K-Fast Holding AB (publ) ("K-Fastigheter") is a project development, construction and property company focused primarily on rental housing properties, which, as of 31 March 2022, accounted for 90 percent of the property value of the completed property portfolio and for 87 percent of the contractual rent. On 31 March 2022, K-Fastigheter's property holding had a total lettable area of approximately 237,000 square meters distributed over 3,050 apartments and some 160 commercial contracts with total contractual rental income of approximately SEK 358 million annually. The project portfolio comprises some 7,200 apartments under construction and in project development.

Cross-functional work allows K-Fastigheter to generate a profit at all stages. In the period January - March 2022, 34 percent of Group profit after tax was derived from project development and construction, and 66 percent from property management.

Overarching goals

K-Fastigheter's overarching goal is to generate value for the Company's shareholders. Over a business cycle, value creation is measured as growth in long-term net asset value per share.

Operational goals

In the long term, rental income from housing is to comprise at least 80 percent of K-Fastigheter's total rental income.

The number of apartments to be managed by the Company and on which construction has commenced is to amount to 1,300 annually before the end of 2023.

At the end of 2023, K-Fastigheter is to manage at least 5,000 apartments in the Nordic region.

Financial targets

  • Over an economic cycle, growth in long-term net asset value per share is to average at least 20 percent annually, including any value transfers.
  • Over an economic cycle, annual growth in profit per share from property management is to average at least 20 percent.

The target is to generate growth in net asset value and profit from property management while maintaining a stable and sound financial position and with balanced financial risk-taking, meaning that:

  • Over time, the equity/assets ratio at Group level is not to be less than 25 percent.
  • Over time, the interest coverage ratio is not to be less than a multiple of 1.75.
  • Over time, the debt-to-equity ratio is not to exceed 70 percent relative to the market value of the Group's investment properties.

Sustainability and value creation

For K-Fastigheter, sustainability is a concept that spans more dimensions than focusing solely on environmental impact. K-Fastigheter values commitment in its own operations, and commitment to sustainability issues that are high on the agenda of the company's customers, suppliers and public authorities.

K-Fastigheter mainly pursues initiatives in product development, procurement and social sustainability. K-Fastigheter's business concept is to construct concept buildings, that is, a limited number of alternative buildings that can be adapted to each location. The foundation is a systematic working method, providing optimal resource utilization and ensuring both superior quality and a beneficial working environment. By using an industrial process in proprietary production facilities, consumption of materials, logistics and other resources can be planned in detail, reducing waste, streamlining flows and lowering costs in areas that do not create value.

K-Fastigheter's concept buildings are constructed with the ambition of meeting requirements corresponding to those set by the Swedish Miljöbyggnad Silver environmental certification system, which is administrated by the Sweden Green Building Council.

Since early 2019, electricity in K-Fastigheter's properties has been procured exclusively from suppliers offering electricity from renewable sources, mainly wind power. From the second quarter 2021, K-Fastigheter will be installing photo voltaic cells on all new build Lateral Low-Rise buildings and Apartment Blocks. The Group will also install solar panels on its production plants.

K-Fastigheter participates in Global Compact, the UN's principles for business, governing human rights, working environment, anticorruption and the environment.

K-Fast Holding AB

Address: Bultvägen 7, SE-281 43 Hässleholm, Sweden Telephone: +46 (0)10 33 00 069 k-fastigheter.com

Contact

Jacob Karlsson CEO E-mail: [email protected] Telephone: +46 (0) 738 219 626

Martin Larsson

Deputy CEO/CFO E-mail: [email protected] Telephone: +46 (0)703 533 160

Anders Antonsson

Head of Investor Relations E-mail: [email protected] Telephone: +46 (0) 708 730 900

This report and other financial information and press releases can be found on the company's website, k-fastigheter.com/for-investerare.

This information is such that K-Fast Holding AB is obliged to disclose in accordance with the EU's Market Abuse Regulation. The information was submitted for publication, through the agency of the contact person set out above, at 4.00 p.m. CEST on 5 May 2022.

The Interim report is published in Swedish and English. The Swedish version is the original version and takes precedence over the English should the translation differ from the original.

Talk to a Data Expert

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