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Pandox Interim / Quarterly Report 2017

May 4, 2017

2956_10-q_2017-05-04_7cffbf1e-24d6-47cb-b1eb-c11aeaf41de9.pdf

Interim / Quarterly Report

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  • Revenue from Property Management amounted to MSEK 474 (386). Adjusted for currency effects and comparable units, the increase was 9 percent.
  • Net operating income from Property Management amounted to MSEK 396 (320). Adjusted for currency effects and comparable units, the increase was 8 percent.
  • Net operating income from Operator Activities amounted to MSEK 82 (54). Adjusted for currency effects and comparable units, the increase was 14 percent.
  • EBITDA amounted to MSEK 450 (350).
  • Profit for the period amounted to MSEK 527 (376).
  • Cash earnings amounted to MSEK 290 (235).
  • Earnings per share amounted to SEK 3.31 (2.49).

• EPRA NAV per share amounted to SEK 125.67 (129.77 taking into account provision for dividend of SEK 4.10).

  • Pandox signed lease agreements for seven operator hotels in the Nordics with Scandic Hotels Group.
  • Pandox announced its intention to acquire Silken Berlaymont in Brussels for the equivalent of around MSEK 315.
Key figures (MSEK)* Q 1
2017
Q 1
2016
Chg in
z
FY
2016
Revenue Property management (Note 1,2) 474 386 23 1.787
Net operating income Property Management (Note 1,2) 396 320 24 1.495
Net operating income Operator Activities (Note 1,2) 82 54 52 439
EBITDA 450 350 29 1.817
Profit for the period 527 376 40 2.214
Earnings per share, SEK (Note 3,4) 3.31 2.49 33 14.65
Cash earnings, MSEK 290 235 23 1.289
Cash earnings per share, SEK (Note 3,4) 1.81 1.55 16 8.49
Key data
Net interest bearing debt, MSEK 18.084 14.399 26 18.324
Loan to value net. % 46.8 46.0 n.m. 47.9
Interest cover ratio, times 3.4 3.1 n.m. 4.0
Market value Properties, MSEK 38.630 31.322 23 38,233
EPRA NAV per share, SEK (Note 4) 125.67 112.17 12 126.24
WAULT (Investment Properties), years 13.6 11.3 n.m. 13.9
RevPAR (Operator Activities) for comparable units at comparable exchange rates, SEK 565 541 4 638

Pandox is reporting a strong quarter with growth in cash earnings and net asset value of 23 and 16 percent respectively. The drivers behind the increase were a continuing good underlying hotel market with good growth in both large cities and regional hubs, as well as a positive calendar effect relating to the Easter holiday.

Pandox maintained a fast business pace with a focus on recently acquired hotels and implementing established business plans.

Adjusted for currency effects and comparable units, rental income and net operating income increased by 9 and 8 percent respectively. This was driven by good development throughout the lease portfolio.

The Easter holiday (in April instead of March as in the previous year) had a positive impact on growth in rental income and net operating income of 3-4 percentage points.

Adjusted for currency effects and comparable units, net operating income from Operator Activities increased by 14 percent, supported mainly by an improved hotel market in Brussels. Pandox's hotel portfolio in Brussels benefitted in particular from increased demand in the meeting segment.

The hotel market strengthened in the quarter due to a well-balanced increase in both occupancy and average prices. RevPAR in Europe increased by 7 percent driven by strong demand in both the business and leisure segments as well as a positive calendar effect.

Demand in Pandox's portfolio was driven by congresses and trade fairs as well as balanced demand from both the business and leisure segments. Growth was divided equality between cities with international and domestic demand. Larger cities with particularly strong growth were Oslo, Montreal, Copenhagen and Stockholm. Many German and Nordic regional cities in the lease portfolio also developed well, which reflected an improved economic development and increased hotel market demand at the regional level.

After the end of the period Stockholm was hit by a terror attack. Pandox would like to express deep sympathy to the people who were affected. Due to the relatively limited scope of the incident however, it is not expected to have any significant effect on Stockholm's hotel market.

In January Pandox signed an agreement with Scandic Hotels Group for new, 20-year revenuebased leases for seven hotel properties in the Nordic region currently in Operator Activities and an agreement to transfer the operation of Grand Hotel Oslo. The takeover process is proceeding according to plan. Four of the hotels were taken over by Scandic in April, two are expected to be transferred at the beginning of May and the remaining two at the beginning of June. The agreements confirm Pandox's business model of active ownership where the Company, by taking over operations and investments, lays the foundation for new profitable leases.

In April Pandox announced its intention to acquire Silken Berlaymont in Brussels for the equivalent of around MSEK 315. The acquisition is industrially sound and based on an attractive valuation. The hotel has 212 rooms and is positioned in a market segment that has good average prices and stable, high occupancy during week days. The hotel product is underperforming and offers good improvement potential supported, among other things, by its strong position close to the European Commission with good public transit both to the city and the airport. The hotel property adds value to Pandox's already strong hotel portfolio in Brussels and reinforces the Company's position as the leading hotel property owner in the city.

Development in the first quarter indicates increased activity in all of Pandox's markets. Growth was reinforced by a positive calendar effect, which will be neutralised in the second quarter.

Based on previous acquisitions and anticipated organic growth driven by markets and profitable investments in existing portfolios, the prospects are good.

Pandox is an active owner with a business model focused on long-term revenue-based lease agreements with the market's best hotel operators. If these conditions are not in place Pandox has long experience of managing hotel operations itself. Pandox's specialist expertise and efficient management systems create opportunities to conduct business across the whole hotel value chain.

Property Management
"We own and lease
hotel properties"
Operator Activities
"We own and operate
hotel properties"
Asset management
"We manage hotel properties
owned by others"
99 hotels corresponding to
80 procent of portfolio
market value.
21 hotels corresponding to
20 procent av portfolio
market value.
10 hotels including
Grand Hotel Oslo.
Weighted unexpired lease
term (WAULT) 13.6 years.
  • 120 hotels
  • 26,238 rooms
  • 10 countries
  • MSEK 38,630 in portfolio value

Pandox creates shareholder value over time by increasing cash flow and property value.

Pandox is aiming for a dividend pay-out ratio of 40-60 percent of cash earnings1), with an average dividend pay-out ratio over time of around 50 percent, and a loan-tovalue ratio net2) of 45-60 percent.

For 2016 the dividend was SEK 4.10 per share, corresponding to 50 percent of cash earnings. At the end of the period the loan-to-value ratio was 46.8 percent.

Despite global macroeconomic development marked by political and geopolitical turbulence, particularly in countries like the US, the UK, France and Turkey, the global tourism market remains strong. According to UNWTO, international arrivals increased globally by 4 percent and in Europe by 2 percent in 2016. The outlook remains positive, with expected growth in 2017 of 3-4 percent globally and 2-3 percent for Europe.

Up to now the security situation in individual destinations has not curbed total demand appreciably in the international tourism market. Instead travellers are seeking other destinations that are perceived as safer.

The hotel markets in North America and Europe developed well in general in the first quarter. A positive calendar effect due to the the Easter holiday (in April instead of March as in the previous year) contributed further to already strong underlying demand.

FY
2014
FY
2015
FY
2016
Q1
2016
Q2
2016
Q 3
2016
Q 4
2016
Q1
2017
USA 8% 6% 3% 3% 3% 3% 3% 3%
New York 1 3% $-2\%$ $-2\%$ $-1%$ $-3%$ $-2%$ 1% $-1%$
Montreal 10% 7% 9% 5% 1% 16% 10% 14%
Europe 6% 7% 2% 3% 3% 2% 3% 7%
London 1 3% 2% $-1%$ $-4%$ $-3\%$ 1% 2% 11%
Brussels 3% 2% $-18%$ $-8\%$ $-29%$ $-26%$ $-4\%$ 5%
Berlin 5% 8% 4% 6% 0% 6% 3% 6%
Frankfurt $-2\%$ 9% $-2\%$ 4% 3% $-9\%$ $-1%$ 1%
Stockholm 2% 9% 8% 4% 20% 0% 6% 11%
Oslo 1% 8% 3% 2% 0% 9% 0% 15%
Helsinki 2% 2% 7% 6% 12% 11% 0% 5%
Copenhagen 4% 11% 13% 3% 15% 18% 14% 14%

In the US and Canada RevPAR (revenue per available room) increased in the first quarter by 3 and 6 percent respectively. In the US supply increased on a par with demand and occupancy increased by just over 1 percentage point. Demand also had a dampening effect on the average price, which increased by just under 3 percent in the first quarter. Canada was impacted by a strong US dollar, which had a positive impact on demand. RevPAR in Montreal increased by 14 percent in the first quarter as a result of good demand from, i.a., the US, a strong economy regionally and some capacity limitations due to renovations.

The hotel markets in Europe as a whole developed well in the first quarter and the RevPAR increase was very strong, at 7 percent, as a result of both growing demand and improved average prices. The figures include a certain positive calendar effect from the dates of Easter, but the underlying trend was good. The hotel markets in Spain, Portugal and Ireland developed very well, in line with a continuing economic recovery. In Paris and Brussels RevPAR increased by 16 and 5 percent respectively, supported by a sustained recovery after the security events last year. On the German market – an important market for Pandox – most cities experienced good growth. In total, RevPAR increased in Germany by 8 percent.

The Nordic region continued to benefit from a good economic situation, and growth conditions also improved in Finland. The calendar effect of the Easter holiday also had a positive effect on growth. RevPAR in Stockholm increased by 11 percent in the first quarter despite a relatively large increase in capacity in the period (around 5 percent). RevPAR growth in Oslo and Copenhagen amounted to 15 and 14 percent respectively. In Oslo growth was mainly driven by demand in combination with the closure of two large hotels due to renovation, while growth in Copenhagen was evenly distributed between demand and average prices. Demand in Helsinki continued to improve, RevPAR increased by 5 percent and the new capacity of around 700 rooms has up to now been well absorbed.

Revenue from Property Management amounted to MSEK 474 (386), an increase of 23 percent, still driven by a combination of acquired and organic growth in the lease portfolio. Adjusted for currency effects and comparable units, revenue increased by 9 percent.

Revenue from Operator Activities amounted to MSEK 521 (442), an increase of 18 percent. Adjusted for currency effects and comparable units, revenue and RevPAR each increased by 4 percent.

The Group's net sales amounted to MSEK 995 (828). Adjusted for currency effects and comparable units, revenue increased by 6 percent.

A positive calendar effect due to the dates of the Easter holiday (in April instead of March as in the previous year) contributed further to already strong underlying demand.

Net operating income from Property Management amounted to MSEK 396 (320), an increase of 24 percent. Adjusted for currency effects and comparable units, net operating income increased by 8 percent.

Net operating income from Operator Activities amounted to MSEK 82 (54), an increase of 52 percent, supported mainly by improved results in Brussels compared with the previous year. Adjusted for currency effects and comparable units, net operating income increased by 14 percent.

Total net operating income amounted to MSEK 478 (374), an increase of 28 percent.

Central administration costs amounted to MSEK -28 (-24). The increase is mainly explained by the Company's geographical expansion.

EBITDA amounted to MSEK 450 (350), an increase of 29 percent, driven by improved net operating income for both Property Management and Operator Activities.

Financial expenses amounted to MSEK -131 (-114), which is mainly explained by increased interest-bearing liabilities after acquisitions carried out and hedging costs. Financial income amounted to MSEK 1 (0).

Profit before changes in value amounted to MSEK 280 (200), an increase of 40 percent.

Unrealised changes in value for Investment Properties amounted to MSEK 308 (200) and is explained by a combination of improved underlying cash flows in Pandox's property portfolio and a somewhat lower valuation yield requirement. Realised changes in value for Investment Properties amounted to 0 (159).

Unrealised changes in the value of derivatives amounted to MSEK 77 (-124).

Current tax amounted to MSEK -30 (-1). The increase is mainly explained by positive results after acquisitions in Germany, Austria and the Netherlands, as well as allocation effects in the comparable period. Deferred tax expense amounted to MSEK -108 (-58).

Profit for the period amounted to MSEK 527 (376) and profit for the period attributable to the Parent Company's shareholders amounted to MSEK 522 (374), which is equivalent to SEK 3.31 (2.49) per share.

Cash earnings amounted to MSEK 290 (235), an increase of 23 percent.

MSEK Q 1 Q 1 FY
2017 2016 2016
Total gross profit 438 338 1.787
– whereof gross profit Property Management 396 320 1.495
- whereof gross profit Operator Activities 42 18 292
Net operating income Property Management
- Net operating income equals gross profit 396 320 1.495
Net operating income Operator Activities
– Gross profit 42 18 292
- Add: Depreciation included in costs, Operator Activities 40 36 147
- Net operating income Operator Activities 82 54 439
Total net operating income 478 374 1.934
Central administration, excluding depreciation $-28$ -24 $-117$
EBITDA 450 350 1,817
MSEK Q1 O1 FY
2017 2016 2016
Rental income 456 374 1.717
Other property income 18 12 70
Costs, excluding property administration -56 -48 $-212$
Net operating income, before property administration 418 338 1.575
Property administration $-22$ $-18$ -80
Gross profit 396 320 1.495
Net operating income, after property administration 396 320 1.495

Rental income and other property income amounted to MSEK 474 (386) and net operating income to MSEK 396 (320), an increase of 23 and 24 percent respectively. The figures include the seven hotel properties in Europe acquired in December 2016 and Meininger Copenhagen which was reclassified from Operator Activities on 1 January 2017.

Adjusted for currency effects and comparable units, total rental income and net operating income increased by 9 and 8 percent respectively. The dates of the Easter holiday (in April instead of March as in the previous year) had a positive impact on growth in rental income and net operating income of 3-4 percentage points each.

Development in the comparable lease portfolio was strong, supported by good demand and increased average prices. Germany, Sweden and Finland saw the highest rental growth for the quarter.

RevPAR for the 18 hotel properties acquired earlier in Germany increased by 11 percent, which can be compared with 8 percent for Germany as a whole.

Individual cities with particularly strong development were Düsseldorf, Hamburg and Frankfurt. In the Nordic region, Stockholm and Helsinki were the strongest. Many German and Nordic regional towns in the lease portfolio also developed well, which is reflected in improved economic growth and increased demand hotel market demand.

On 31 March 2017 Investment Properties had a weighted average unexpired lease term (WAULT) of 13.6 years (31 December 2016: 13.9).

Revenue for the quarter from the eight external asset management agreements in Oslo amounted to MSEK 0.7 (0.6).

Property Management

Operator Activities

MSEK Ο1
2017
Q1
2016
FY
2016
Revenues 521 442 2.158
Costs -479 -424 $-1.866$
Gross profit 42 18 292
Add: Depreciation included in costs 40 36 147
Net operating income 82 54 439

Revenue from Operator Activities amounted to MSEK 521 (442) and net operating income amounted to MSEK 82 (54), an increase of 18 and 52 percent respectively, despite reclassification of Meininger Copenhagen on 1 January 2017. The net operating margin improved to 15.7 (12.2) percent.

Adjusted for currency effects and comparable units, revenue and net operating income increased by 4 and 14 percent respectively. The improvement is mainly explained by continued recovery in Brussels, supported by increased demand in the important conference segment as well as a positive Easter effect on the portfolio in general. Net operating income in Brussels increased by 21 percent adjusted for currency effects and comparable units. Some tax relief measures also benefitted the hotel market in Brussels.

The Nordic region saw some improvement in net operating income despite concluding investment in preparation for the Scandic Hotels Group's upcoming takeover of seven hotels in the second quarter of 2017 and some challenging comparison data. In Germany and Canada, net operating income was negatively affected by on-going renovations at Hotel Berlin, Berlin and Hyatt Regency, Montreal.

Adjusted for currency effects and comparable units, RevPAR increased by 4 percent. Revenue from Grand Hotel Oslo, which Pandox operates without owning the property and thus has a lower operating margin, amounted to MSEK 44 (24) and net operating income to MSEK -3 (-8). Grand Hotel Oslo was taken over by Scandic Hotels Group on 25 April 2017.

Adjusted for Grand Hotel Oslo, the net operating margin for Operator Activities was 17.8 (14.8) percent.

Property portfolio

Change in property values

At the end of the period, Pandox's property portfolio had a total market value of MSEK 38,630 (38,233), of which MSEK 30,954 (30,163) was for Investment Properties and MSEK 7,676 (8,070) for Operating Properties. The market value of Operating Properties is reported for disclosure purposes only and is included in EPRA NAV. Reclassification of Meininger Copenhagen was carried out on 1 January 2017. Operating Properties are recognised at cost less depreciation and any impairment. At the end of the period, the carrying amount of the Operating Properties portfolio was MSEK 6,144 (6,415). The decrease is mainly the result of the reclassification of Meininger Copenhagen and changes in exchange rates.

Change in value Investment Properties

Investment Properties, beginning of the period (January 1, 2017)
30.163
+ Acquisitions
+ Investments in current portfolio
92
- Divestments
+/-Reclassifications 1
274
$+/-$ Revaluation of fixed assets to the profit for the year $1$
176
+/- Unrealised changes in value
309
+/- Realised changes in value
+/- Change in currency exchange rates
-60
Investment Properties, end of period (March 31, 2017)
30.954
MSEK

Change in value Operating Properties (reported for information purposes only)

MSEK
Operating Properties, market value beginning of the period (January 1, 2017) 8.070
+ Acquisitions
+ Investments in current portfolio 65
- Divestments
+/-Reclassifications 1 -450
+/- Unrealised changes in value 18
+/- Realised changes in value
+/- Change in currency exchange rates -27
Operating Properties, market value end of period (March 31, 2017) 7.676
$^1$ Refers to reclassification of Meininger Copenhagen 1 January 2017

Investments

During the period January-March 2017, investments in the existing portfolio, excluding acquisitions, amounted to MSEK 157 (84), of which MSEK 92 (53) in Investment Properties and MSEK 65 (31) in Operating Properties.

At the end of the period, committed investments for future projects equivalent to around MSEK 900 were approved, of which major projects include Hyatt Regency Montreal, Hotel Berlin, Berlin, Leonardo Wolfsburg City, Hilton Grand Place Brussels, Elite Park Avenue Gothenburg, Elite Stora Hotellet in Jönköping, InterContinental Montreal, Meetingpoint Hafjell as well as the new investment programme with Scandic Hotels Group for 19 hotel properties in the Nordic region.

Sensitivity analysis (MSEK)

Financial effects of changes in certain key valuation parameters as of March 31, 2017:

Investment Properties, effect on fair value Change Effect on value
Yield $+/- 0.5$ pp $-2.520/+3.010$
Change in currency exchange rates $+/-1\%$ $+/- 175$
Net operating income $+/-1\%$ $+/- 319$
Investment Properties, effect on revenues Change Effect on revenues
RevPAR (assuming 50/50 split between occupancy and rate) $+/-1\%$ $+/-18$
Operating Properties, effect on revenues Change Effect on revenue
RevPAR (assuming 50/50 split between occupancy and rate) $+/-1\%$ $+/-15$
Profit before
Financial sensitivity analysis, effect on earnings Change changes in value
Interest expenses with current fixed interest hedging of our portfolio, $+/-1\%$ $-/-70$
change in interest rates
Interest expenses with a change in the average interest rate level $+/-1\%$ $-/-187$
Remeasurement of interest-rate derivatives following shift in yield-curves $+/-1\%$ $-/- 479$

Average valuation yield, % (31 March 2017)

Property valuation

Pandox performs internal valuations of its hotel property portfolio. Investment properties are recognised at fair value in accordance with accounting standard IAS 40. Operating properties are recognised at cost less accumulated depreciation and any accumulated impairment losses. The market value of Operating properties is reported for information purposes only and is included in EPRA NAV.

The valuation model consists of an accepted and proven cash flow model, where the future cash flows the hotel properties are expected to generate are discounted. The valuation is based on the business plan for the hotel concerned, which is updated at least twice a year and takes into consideration, among other things, developments in the underlying operator activities, market developments, the contract situation, operating and maintenance issues and investments aimed at maximizing the hotel property's cash flow and return in the long-term.

External valuations of all properties are carried out annually by independent property appraisers. The external appraisers complete a more in-depth inspection at least every three years or in conjunction with major changes to the properties. The external valuations provide an important reference point for Pandox's internal valuations.

In the first quarter Pandox had external valuations performed on a quarter of the properties in its portfolio. The external valuation results are in line with and confirm Pandox's internal valuations.

For an overview of the property portfolio by segment, geography and brand, please see page 23.

At the end of the period loan-to-value net was 46.8 (46.0) percent. Equity attributable to the Parent Company's shareholders amounted to MSEK 15,049 (15,081) and EPRA NAV (net asset value) was MSEK 19,793 (19,833) after approved but still unpaid dividend of MSEK 646. With the corresponding adjustment EPRA NAV per share was SEK 129.77 (126.24). Liquid funds plus unutilised long-term credit facilities, amounted to MSEK 2,329 (2,232).

At the end of the period the loan portfolio amounted to MSEK 18,698 (18,831). Unutilised longterm credit facilities amounted to MSEK 1,704 (1,715).

The average fixed rate period was 2.6 (2.8) years and the average interest rate, corresponding to the interest rate level at the end of the period, was 2.6 (2.6) percent including effects of interestrate swaps. The average repayment period was 2.8 (3.0) years. The loans are secured by a combination of mortgage collateral and pledged shares.

In order to manage interest rate risk and increase the predictability of Pandox's earnings streams, interest rate derivatives, mainly interest rate swaps, are used. At the end of the period Pandox had interest rate swaps amounting to MSEK 11,315 and around 56 percent of Pandox's loan portfolio was hedged against interest rate movements for periods longer than one year.

Interest maturity Interest rate swaps
(MSEK) Loans Interest
swaps
Amount Share Volume Share Average
interest swaps
< 1 year 18.698 $-10,478$ 8.220 44% 837 7% 3.8%
$1-2$ year 816 816 4% 816 7% 3.1%
$2-3$ year 1.448 1.448 8% 1.448 13% 1.2%
3-4 year - 1.783 1.783 10% 1.783 16% 2.7%
4–5 year $\overline{\phantom{a}}$ 3.123 3.123 17% 3.123 28% 1.6%
> 5 year $\overline{\phantom{a}}$ 3.308 3,308 18% 3.308 29% 1.6%
Total/net/average 18,698 0 18.698 100% 11.315 100% 2.0%

In order to reduce the currency exposure in foreign investment Pandox's aim is to finance the applicable portion of the investment in local currency. Equity is normally not hedged as Pandox's strategy is to have a long investment perspective. Currency exposures are largely in form of currency translation effects.

SEK DKK EUR CHF CAD NOK Total Share % Interest
$\%$ 2
967 538 5.551 209 432 524 8.220 44 3.6
250 $\overline{\phantom{000000000000000000000000000000000000$ 239 208 697 4 3.1
125 692 625 1,442 8 0.9
900 154 854 -- 1.909 10 2.7
1,250 0 1.384 2.634 14 1.4
1.450 513 1.833 3.796 20 1.7
4.942 1,205 10.553 209 432 1.357 18.698 100 2.6
26.4 6.4 56.4 1.1 2.3 7.3 100
3.5 2.2 2.1 0.8 3.5 3.4 2.6
3.6 2.8 2.5 0.1 0.2 1.4 2.6
13.807 3.207 16,774 764 1.049 3.027 38.630
$10$ and $11$ are $22$ and $23$ and $24$ and $25$ and $26$ and $27$ and $28$ and $29$ and $21$ and $21$ and $21$ and $21$ and $21$

Pandox uses interest rate derivatives to achieve a desired interest maturity profile. The market value of the derivatives portfolio is measured on each closing date, with the change in value recognised in profit or loss. Upon maturing, the market value of a derivative contract is dissolved entirely and the change in value over time thus does not affect equity.

On 31 March 2017 the net market value of Pandox's financial derivatives amounted to MSEK -658 (-735). The change in the quarter is mainly explained by an increase in the market interest rate relative to the fixed interest rate in the interest swap contract.

Year due (MSEK) Loan maturity 2 Interest, loans 1 Net interest.
interest 1 swaps.
negative value
Net interest.
interest $\frac{1}{2}$ swaps.
positive value
Total
2017 247 32 35
2018 5,233 44 22 66
2019 5.980 83 8 91
2020 3.114 45 60 105
2021 4.124 65 47 -2 109
2022 and later 80 80
$T0$ tal 18.698 240 248 485

At the end of the period deferred tax assets amounted to MSEK 722 (748). These represent the book value of tax loss carryforwards which the Company expects to be able to use in upcoming fiscal years, and temporary measurement differences for interest rate derivatives.

Deferred tax liabilities amounted to MSEK 2,705 (2,582) and relate to temporary differences between fair value and the taxable value of Investment Properties, as well as temporary differences between the book value and the taxable value of Operating Properties.

9 January 2017 Pandox appoints Martin Creydt to head Property Management
International
18 January 2017 Pandox signs lease agreements with Scandic for seven operator hotels in
the Nordic region
20 January 2017 Invitation to Capital Market Day in Stockholm
16 February 2017 Year-End Report 2016
27 February 2017 Notice to the 2017 Annual General Meeting
6 March 2017 Publication of 2016 Annual Report
29 March 2017 Press release on the 2017 Annual General Meeting

7 April 2017 Pandox to acquire Silken Berlaymont in Brussels

To read the full press releases, see www.pandox.se.

Pandox announces its intention to acquire Silken Berlaymont in Brussels for the equivalent of around MSEK 315.

As of 31 March 2017, Pandox had the equivalent of 1,435 (1,341) full-time employees. Of the total number of employees, 1,398 (1,309) are employed in the Operator Activities segment and 37 (32) in the Property Management segment and in central administration.

Activities in the Pandox's property owning companies are administered by staff employed by the Parent Company, Pandox AB (publ). The costs of these services are invoiced to Pandox's subsidiaries. Invoicing during the period January-March 2017 amounted to MSEK 17 (15), and the profit for the period amounted to MSEK -47 (-54).

At the end of the period the Parent Company's shareholders' equity amounted to MSEK 3,018 (3,712) and interest bearing debt of MSEK 5,080 (5,085), of which MSEK 5,017 (4,997) in the form of long-term debt.

The Parent Company carries out transactions with subsidiaries in the Group. Such transactions mainly entail allocation of centrally incurred administration cost and interest relating to receivables and liabilities. All related party transactions are entered into on market terms.

Eiendomsspar AS owns 5.1 percent of 21 hotel properties in Germany and 9.9 percent of another hotel property in Germany, which were acquired by Pandox in 2015 and 2016. A temporary minority holding of 5.1 percent for the two hotel properties in Austria is expected to be dissolved in 2017.

Pandox has entered into asset management agreements regarding eight hotels located in Oslo and the Pelican Bay Lucaya Resort in the Grand Bahama Island, which are owned by Eiendomsspar AS, subsidiaries of Eiendomsspar AS and affiliates of Helene Sundt AS and CGS Holding AS respectively. During the first quarter revenue from the asset management agreements amounted to MSEK 0.7 (0.6), and revenue from Pelican Bay Lucaya amounted to MSEK 0.2 (0.2).

Pandox operates Grand Hotel Oslo under a lease agreement with the property owner Eiendomsspar AS, which will be terminated during the second quarter 2017. Pandox intends to enter into an asset management agreement with Eiendomsspar AS regarding Grand Hotel Oslo. During the first quarter rental payments for Grand Hotel Oslo amounted to MSEK 11 (5).

Pandox applies the European Securities and Market Authority's (ESMA) guidelines for Alternative Performance Measurements. The guidelines aim at making alternative Performance Measurements in financial reports more understandable, trustworthy and comparable and thereby enhance their usability. According to these guidelines, an Alternative Performance Measurement is a financial key ratio of past or future earnings development, financial position, financial result or cash flows which are not defined or mentioned in current legislation for financial reporting; IFRS and the Swedish Annual Accounts Act. The guidelines are mandatory for financial reports published after 3 July, 2016. Reconciliations of Alternative Performance Measurements are available on pages 20-21.

At the end of the period, the total number of undiluted and diluted shares outstanding amounted to 75,000,000 A shares and 82,499,999 B shares. For the period, the weighted number of shares before and after dilution amounted to 75,000,000 A shares and 82,499,999 B shares.

Pandox seeks to achieve the lowest possible financing costs while simultaneously limiting risks related to interest rates, foreign currencies and borrowings.

Pandox seeks to manage the risk that changes in interest rate levels could negatively affect Pandox's results. Pandox's objective is that interest rate exposure is managed so that increased costs as a result of reasonable changes in interest rates are compensated through higher revenues. Pandox seeks to achieve this objective through maintaining a loan portfolio with varying maturity dates and fixed interest periods.

Further, Pandox has developed and implemented systems and procedures designed to support continuous monitoring and reporting of interest rate exposures. Pandox enters into interest-rate swaps to obtain fixed interest rates on a certain part of its debt portfolio.

Pandox's balance sheet and income statement are exposed to changes in the value of the Swedish Krona, as certain of Pandox's assets are denominated in foreign currencies. Pandox seeks to hedge a part of this exposure through entering into loans in the local currency where Pandox's assets are located.

Pandox seeks to manage the risk that external financing may become more difficult to access. Pandox's objective is to enter into long-term framework agreements. Pandox aims to centralise, where possible, all Group borrowing in the Parent Company in order to gain flexibility and administrative benefits.

Pandox's business and market are subject to certain risks which are completely or partly outside the control of the Company and which could affect Pandox's business, financial condition and results of operations. These direct and indirect risks are the same for the Group and the Parent Company, with the exception that the Parent Company does not engage directly in hotel operations. Risks are the same both on a short and long-term basis.

Risk factors include, among others, the main following sector risks and risks related to the operations: (1) The value of Pandox's assets is exposed to macroeconomic fluctuations and the liquidity in the property market could decline. (2) Pandox is subject to risks in its business of repositioning and transforming hotel properties. (3) Pandox's costs of maintaining, replacing and improving its existing properties could be higher than estimated. (4) Pandox might be unable to identify and acquire suitable hotel properties. (5) Pandox may from time to time carry out acquisitions of new hotel properties, all of which are subject to risks. (6) Pandox may be unable to retain, and recruit, key personnel in the future. (7) Pandox depends on third party operators' reputation, brand, ability to run their businesses successfully and financial condition. (8) Pandox is exposed to environmental risks. (9) Pandox is exposed to interest rate fluctuations. (10) Pandox is exposed to the risk of being unable to refinance its facility agreements when they fall due. (11) Pandox is subject to certain risks common to the hotel industry, which are beyond the Company's control. (12) The hotel industry is characterised by intense competition and Pandox may be unable to compete effectively in the future. (13) New business models may enter the hotel industry. (14) The growth of Online Travel Agencies (OTAs) could materially and adversely affect Pandox's business and profitability.

The hotel industry is seasonal in nature. The periods during which the Company's properties experience higher revenues vary from property to property, depending principally upon location and the customer base served. Since the majority of the customers that stay at Pandox owned or operated hotels are business travellers, the Company's total revenues have historically been greater particularly in the second quarter. The timing of holidays and major events can also impact the Company's quarterly results.

Pandox AB (publ) is a Swedish limited liability company (corporate reg. no. 556030-7885) with its registered office in Stockholm, Sweden. Pandox was formed in 1995 and the company's B shares are listed on Nasdaq Stockholm since 18 June 2015.

Pandox Sustainability Report 2016 has been published on the Company's website, www.pandox.se/sustainability. The report is inspired by GRI's global guidelines and is Pandox's first standalone sustainability report. The report contains topics and targets covering the Company's five focus areas for sustainability, which is part of Pandox's overall business strategy. Key targets include to (1) halve Pandox's greenhouse gas emissions by 2020, (2) have certified or begun certification of all hotels within Operator Activities in accordance with Green Key or equivalent during 2017, and (3) achieve ISO 14001 certification for Pandox's head office as well as the hotel properties within Operator Activities in Germany during 2017. In addition, all Pandox's employees shall complete a group-wide online training in the Company's codes' of conduct, including anti-corruption, safety and business ethics, on an annual basis from 2017.

This report contains forward-looking statements. Such statements are subject to risks and uncertainties as various factors, many of which are beyond the control of Pandox AB's (publ), may cause actual developments and results to differ materially from the expectations expressed in this report.

The report has been translated from Swedish. The Swedish text shall govern for all purposes and prevail in the event of any discrepancy.

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

Stockholm 4 May, 2017.

Anders Nissen, CEO

More information about Pandox and our financial calendar is available at www.pandox.se.

Pandox will present the interim report for institutional investors, analysts and media via a webcasted telephone conference, 4 May 09:00 CEST.

To follow the presentation online go to http://media.fronto.com/cloud/pandox/170504. To participate in the conference call and ask questions, please call one of the telephone numbers indicated below about 10 minutes before the start of the presentation. The presentation material will be available at www.pandox.se at approximately 08:00 CEST.

SE: +46 (0)8 503 36 434 UK LocalCall: 08444933800 US LocalCall: 16315107498 Conference ID: 1042888

A recorded version of the presentation will be available at www.pandox.se.

For further information, please contact:

Anders Nissen CEO +46 (o) 708 46 02 02

Liia Nõu CFO +46 (0) 702 37 44 04

Anders Berg Head of Communications and IR +46 (0) 760 95 19 40

This information is information that Pandox AB (publ) is obliged to make public pursuant to the EU Market Abuse Regulation. The information was submitted for publication, through the agency of the contact persons set out above, at 07:00 CEST on 4 May 2017.

Summary of financial reports

Condensed consolidated statement of comprehensive income

MSEK Note Q1
2017
Q 1
2016
FY
2016
Revenues Property Management
Rental income
Other property income
2 456
18
374
12
1,717
70
Revenue Operator Activities
Total revenues
$\overline{2}$ 521
995
442
828
2.158
3,945
Costs Property Management
Costs Operator Activities
2
$\overline{c}$
$-78$
-479
-66
-424
$-292$
$-1,866$
Gross profit 438 338 1.787
- whereof gross profit Property Management
- whereof gross profit Operator Activities
2
$\overline{2}$
396
42
320
18
1.495
292
Central administration $-28$ $-24$ $-117$
Financial income
Financial expenses
1
$-131$
0
$-114$
1
$-457$
Profit before changes in value 280 200 1,214
Changes in value
Properties, unrealised
Properties, realised
2
$\overline{2}$
308 200
159
1.301
159
Derivatives, unrealised 77 $-124$ -39
Profit before tax 665 435 2.635
Current tax
Deferred tax
$-30$
$-108$
$-1$
$-58$
$-72$
-349
Profit for the period 527 376 2,214
Other comprehensive income
Items that may not be classified to profit or loss
This year's revaluation of fixed assets
Tax attributable to items that may not be classified
176
$-39$
to profit or loss 137
Items that may be classified to profit or loss
Translation differences realisation of foreign
operations $-43$ 131 359
$-43$ 131 359
Other comprehensive income for the period 94 131 359
Total comprehensive income for the period 621 507 2.573
Profit for the period attributable to the
shareholders of the parent company
Profit for the period attributable to non-controlling
522 374 2,201
interests 5 $\overline{2}$ 13
Total comprehensive income for the period
attributable to the shareholders of the parent
company
616 505 2,556
Total comprehensive income for the period
attributable to non-controlling interests
5 2 17
Earnings per share, before and after dilution, SEK 3.31 2.49 14.65

Condensed consolidated statement of financial position

MSEK 31 Mar
2017
31 Mar
2016
31 Dec
2016
ASSETS
Non-current assets
Operating properties 5.704 4.960 5.984
Equipment and interiors 440 365 431
Investment properties 30.954 24,673 30.163
Deferred tax assets 722 829 748
Derivatives 2 $\overline{2}$ ÷. $\mathbf{1}$
Other non-current receivables 39 20 22
Total non-current assets 37,861 30.847 37,349
Current assets
Inventories 16 15 16
Current tax assets 11 65 11
Trade account receivables 201 141 249
Prepaid expenses and accrued income 206 114 262
Other current receivables 148 10 25
Cash and cash equivalents 625 820 517
Total current assets 1.207 1.165 1.080
Total assets 39,068 32,012 38,429
EQUITY AND LIABILITIES
Equity
Share capital 394 375 394
Other paid-in capital 3.120 2.138
$-277$
3.122
$-53$
Reserves 41
11,494
11,618
Retained earnings, including profit for the period 10,361
Equity attributable to the owners of the Parent Company
Non-controlling interests
15,049
182
12,597
125
15,081
177
Sum equity 15,231 12,722 15,258
LIABILITIES
Non-current liabilities
Interest-bearing liabilities 1 18.168 14.001 18.304
Derivatives 2 660 821 736
Provisions 89 71 100
Deferred tax liability 2,705 2,274 2.582
Total non-current liabilities 21,622 17,167 21,722
Current liabilities
Provisions 15 10 3
Interest-bearing liabilities 1 541 1.218 537
Tax liabilities 69 6 44
Current liabilities 263 163 202
Other current liabilities 859 181 209
Accrued expenses and prepaid income 468 545 454
Total current liabilities 2,215 2.123 1.449
Total liabilities 23.837 19,290 23,171
Total equity and liabilities 39,068 32,012 38.429

1The carrying amounts of interest-bearing liabilities and other financial instruments constitute a reasonable approximation of their fair values.2The fair value measurement belongs to level 2 in the fair value hierarc

Condensed consolidated statement of changes in equity

Attributable to the owners of the parent company

Other paid Translation Revaluation Retained
earnings, incl
profit for the
Non-
controlling
MSEK Share capital in capital reserves reserve period Total interests Total equity
Opening balance equity
January 1, 2016
375 2,138 $-408$ 9,987 12,092 123 12,215
Profit for the period 2016 2,201 2,201 13 2,214
Other comprehensive income
2016
355 355 4 359
New share issue 1 19 984 1,003 1,003
Dividend $-570$ $-570$ -8 $-578$
Change in non-controlling
interests 1
45 45
Closing balance equity
December 31, 2016
394 3.122 $-53$ 11,618 15,081 177 15,258
Opening balance equity
January 1, 2017
394 3.122 $-53$ 11,618 15,081 177 15,258
Profit for the period 2017 522 522 5 527
Other comprehensive income
2017
$-43$ 137 94 0 94
New share issue 2016 1 $-2$ $-2$ $-2$
Dividend 2 $-646$ $-646$ $-646$
Closing balance equity 31
March 2017
394 3.120 $-96$ 137 11.494 15.049 182 15,231

$^1$ Proceeds from directed share issue net of transaction costs of MSEK 2 (MSEK 9, 2016).
$^2$ Amount refers to by AGM approved dividend of MSEK 646. The amount was paid out 5 April in accordance with the decision of the

Condensed consolidated statement of cash flow

MSEK Q 1
2017
Q 1
2016
FY
2016
OPERATING ACTIVITIES
Profit before tax 663 435 2.635
Reversal of depreciation 40 36 147
Changes in value, Investment properties, realised $\overline{\phantom{0}}$ $-159$ $-159$
Changes in value, Investment properties, unrealised $-308$ $-200$ $-1.301$
Changes in value, derivatives, unrealised $-77$ 124 39
Other items not included in the cash flow 6 $\overline{\phantom{000000000000000000000000000000000000$ 35
Taxes paid $-30$ $-1$ $-72$
Cash flow from operating activities before changes in working capital 294 235 1,324
Increase/decrease in operating assets $-21$ 38 $-179$
Increase/decrease in operating liabilities 116 69 50
Change in working capital 95 107 $-129$
Cash flow from operating activities 389 342 1.195
INVESTING ACTIVITIES
Investments in properties and fixed assets $-157$ $-84$ $-433$
Divestment of subsidiaries, net effect on liquidity 843 843
Acquisitions of subsidiaries, net effect on liquidity $-4.477$
Acquisitions of financial assets $-18$ -6 -9
Divestment of financial assets $\mathbf{1}$ 12 12
Cash flow from investing activities $-174$ 765 $-4.064$
FINANCING ACTIVITIES
New share issue 1.012
Transaction cost $-2$ -9
New loans $\overline{\phantom{0}}$ 1.185 4,850
Amortization of debt $-96$ $-1,645$ $-2,128$
Acqusition of non-controlling interest - 45
Approved/Paid dividends $-8$ $\overline{\phantom{0}}$ $-570$
Cash flow from financing activities $-106$ $-460$ 3,200
Cash flow for the period 109 647 331
Cash and cash equivalents at beginning of period 517 170 170
Exchange differences in cash and cash equivalents $-1$ 3 16
Cash and cash equivalents at end of period 625 820 517
Information regarding interest payments
Interest received $\mathbf{1}$ $\mathbf 0$ 1
Interest paid $-124$ $-112$ $-440$
Information regarding cash and cash equivalents end of period
Cash and cash equivalents consist of bank deposits.
625 820 517

Condensed income statement for the Parent Company

r

O 1 $\Omega$ 1 FY
MSEK 2017 2016 2016
Net sales 17 15 65
Administration cost $-38$ $-33$ $-158$
Operating profit $-21$ $-18$ $-93$
Profit from participations in Group companies 300
Other interest income and similar profit/loss items 23 11 112
Other interest expense and similar profit/loss items -49 $-47$ $-185$
Profit after financial items $-47$ -54 134
Year-end appropriations 304
Profit before tax $-47$ -54 438
Current tax
Profit for the period -47 -54 438

Condensed balance sheet for the Parent Company

MSEK 31 Mar
2017
31 Mar
2016
31 Dec
2015
ASSETS
Non-current assets 12.716 11.355 12.717
Financial assets 269 206 217
Total assets 12,985 11,561 12,934
EQUITY AND LIABILITIES
Equity
Provisions
Non-current liabilities
3.018
56
5.017
2.787
33
3.996
3,712
57
4,997
Current liabilities 4.894 4.745 4,168
Total equity and liabilities 12.985 11.561 12.934

Key figures

RECONCILIATION ALTERNATIVE PERFORMANCE
MEASUREMENTS (MSEK)
Q 1
2017
Q 1
2016
FY
2016
Equity to assets ratio, %
Sum equity
Total assets
15,231
39,068
12,722
32,012
15,258
38,429
Equity to assets ratio, % 39.0 39.7 39.7
Loan to value net, %
Non-current interest bearing liabilities 18,168 14,001 18,304
Current interest bearing liabilities 541 1,218 537
Cash and cash equivalents
Market value properties
$-625$
38.630
$-820$
31,322
$-517$
38,233
Loan to value net, % 46.8 46.0 47.9
Interest cover ratio, times
Profit before changes in value 280 200 1.214
Financial expenses 131 114 457
Depreciation 40 36 147
Interest cover ratio, times 3.4 3.1 4.0
Average interest on debt end of period, %
Average interest expenses
Non-current interest bearing liabilities
485
18,168
419
14,001
489
18,304
Current interest bearing liabilities 541 1,218 537
Average interest on debt, end of period, % 2.6 2.8 2.6
See page 10-11 for a complete reconciliation
Net interest-bearing debt
Non-current interest bearing liabiliies 18,168 14,001 18,304
Current interest bearing liabilities
Cash and cash equivalents
541
$-625$
1.218
$-820$
537
$-517$
Net interest-bearing debt 18,084 14,399 18,324
Investments, excl. acquisitions 157 84 433
Net operating income, Property Management
Rental income
456 374 1,717
Other property income 18 12 70
Costs, excl. property administration $-56$ -48 $-212$
Net operating income, before property administration 418 338 1,575
Property administration $-22$ $-18$
320
-80
1,495
Net operating profit, Property Management 396
Net operating profit, Operator Activities 521 442 2,158
Revenues Operator Activities
Costs Operator Activities
$-479$ $-424$ $-1,866$
Gross profit 42 18 292
Add: Depreciation included in costs 40 36 147
Net operating profit, Operator Activities 82 54 439
EBITDA
Gross profit from respective operating segment
Add: Depreciation included in costs Operator Activities
438 338 1,787
Less: Central administration, excluding depreciation 40
$-28$
36
$-24$
147
$-117$
EBITDA 450 350 1,817
Cash earnings
EBITDA 450 350 1.817
Add: Financial income $\mathbf{1}$ 0 1
Less: Financial cost
Less: Current tax
$-131$
$-30$
$-114$
$-1$
$-457$
-72
Cash earnings 290 235 1,289
EPRA NAV
Equity attributable to the shareholders of the parent company
15,049 12,597 15,081
Add: Revaluation of Operating Properties 1,532 1,324 1,655
Add: Fair value of financial derivatives 658 821 736
Less: Deferred tax assets related to derivatives
Add: Deferred tax liabilities related to properties
$-151$
2,705
$-191$
2,274
$-171$
2,582
EPRA NAV 19,793 16,825 19.883
Growth in EPRA NAV, annual rate, %
EPRA NAV attributable to the shareholders of the parent company, opening
balance 16,825 14,439 16,156
EPRA NAV attributable to the shareholders of the parent company, opening
balance
19,793 16,825 19,883
Dividend added back, current year 646 570
Excluding proceeds from new share issue $-1,001$ $-1,003$
Growth in EPRA NAV annual rate % 155 165 204

Key figures not defined according to IFRS

A number of the financial descriptions and measures in this interim report provide information about development and status of financial and per share measurements that are not defined in
accordance with the IFRS (International Financial Reporting Standards). Adjoining alternative financial measurements provides useful supplementary information to investors and management, as they facilitate
evaluation of company performance. Since not all companies calculate financial measurements in the same manner, these are not always comparable to measurements used by
other companies. Hence, these financial measures should not be seen as a substitute for measures defined according to the IFRS. Unless otherwise stated, the table to the left presents measures, along with their reconciliation, which are not defined according to the IFRS. The definitions of these measures appear on page 25.

Financial risk

Pandox owns, manages and develops hotel properties and operates hotels. The level of risk-taking is expressed in a loanto-value ratio of between 45 and 60 percent, depending on market development and the opportunities that exist. In addition to the loan-to-value ratio, equity/assets ratio, interest cover ratio, average cost of debt and interestbearing net debt are other relevant measurements of Pandox's financial risk.

$\mathbf{1}$

$\mathbf{D}$

3

Growth and profitability

Pandox's overall goal is to increase cash flow and property value and thereby
enable Pandox to have the resources for enable Pandox to have the resources for
investments to support the Group's
continued expansion. Since Pandox both
covins and operates hotel properties,
multiple indicators are needed to
measure the Company's performance in relation to goals in this regard. Growth in
cash earnings is Pandox's primary focus
and this is also the basis for the dividend
paid annually to the shareholders, i.e. 40-60 percent of cash earnings with an average dividend share of 50 percent
over time. Measuring net operating income creates transparency and
comparability between the Company's comparating segments and with other
property companies. EBITDA measures
Pandox's total operational profitability in a uniform way.

Net asset value (EPRA NAV) and equity

Net asset value (EPRA NAV) is the collective capital Pandox manages on
behalf of its shareholders. Pandox measures long-term net asset value based on the balance sheet adjusted for items that will not yield any payments in the near future, such as derivatives and tax liabilities. The market value of Operating Properties is included in the calculation.

$21$

Key figures continued

CONTINUED RECONCILIATION ALTERNATIVE PERFORMANCE
MEASUREMENTS PER SHARE 1
Q1
2017
Q1
2016
FY
2016
Total comprehensive income per share, SEK
Total comprehensive income for the period attributable to 616 505
the shareholders of the parent company, MSEK 2,556
Weighted average number of share, before and after dilution 157,499,999 150,000,000 150,266,393
Total comprehensive income per share. SEK 3.91 3.37 17.01
Cash earnings per share, SEK
Cash earnings attributable to the shareholders 285 233 1,276
of the parent company, MSEK
Weighted average number of share, before and after dilution
157,499,999 150,000,000 150,266,393
Cash earnings per share. SEK
1.81 1.55 8.49
Net asset value (EPRA NAV) per share, SEK
EPRA NAV with dividend deducted, MSEK 19.793 16,825 19.883
Number of shares at the end of the period 157,499,999 150,000,000 157,499,999
Net asset value (EPRA NAV) per share, SEK 125.67 112.17 126.24
Dividend per share, SEK
Dividend, MSEK 646
Number of shares at dividend 157,499,999 150,000,000 157,499,999
Dividend per share, SEK 3 4.10
Weighted average number of shares outstanding, 157,499,999 150,000,000 150,266,393
after dilution, thousands
Number of shares at end of period 157,499,999 150,000,000 157,499,999
PROPERTY RELATED KEY FIGURES
Number of hotels, end of period 2 120 113 120
Number of rooms, end of period 2 26.238 24,225 26,240
WAULT, years 13.6 11.3 13.9
Market value properties, MSEK 38.630 31,322 38,233
Market value Investment properties 30.954 24,673 30.163
Market value Operating properties 7.676 6.649 8,070
RevPAR (Operator Activities) for comparable units at comparable
sushes as votes. CPIZ.
565 541 638

exchange rates, SEK

1Total number of outstanding shares after split amount to 157,499,999, of which 75,000,000 A shares and 82,499,999 B shares.

1Total number of outstanding shares after split amount to 157,499,999,

Quarterly data

College

CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (MSEK)

Q1
2017
Q4
2016
Q3
2016
Q 2
2016
Q 1
2016
Q4
2015
Q 3
2015
Q2
2015
Revenue Property Management
Rental income 456 433 459 451 374 351 389 372
Other property income 18 25 20 13 12 14 69 16
Revenue Operator Activities 521 619 561 536 442 536 534 609
Total revenues 995 1,077 1,040 1,000 828 901 992 997
Costs Property Management $-78$ $-90$ $-70$ $-66$ -66 $-59$ $-55$ $-76$
Costs Operator Activities -479 $-528$ $-466$ $-448$ $-424$ $-471$ $-454$ $-494$
Gross profit 438 459 504 486 338 371 483 427
Central administration $-28$ $-34$ $-27$ $-32$ $-24$ $-30$ $-23$ $-19$
Financial net $-130$ $-116$ $-114$ $-112$ $-114$ $-105$ $-105$ $-115$
Profit before value changes 280 309 363 342 200 236 355 293
Changes in value
Properties, unrealised 308 413 369 319 200 484 232 307
Properties, realised $\overbrace{\hspace{25mm}}^{}$ 159 4 8
Derivatives, unrealised 77 116 24 $-55$ $-124$ 93 $-73$ 216
Profit before tax 665 838 756 606 435 817 514 824
Current tax $-30$ -34 $-12$ $-25$ $-1$ $-42$ 17 $-5$
Deferred tax $-108$ $-32$ $-152$ $-107$ $-58$ $-94$ $-106$ $-168$
Profit for the period 527 772 592 474 376 681 425 651
Other comprehensive income 94 18 108 103 131 $-135$ 37 $-62$
Total comprehensive income for the 621 790 700 577 507 546 462 589

period

CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION (MSEK)
31 Mar 31 Dec 30 Sep 30 Jun 31 Mar 31 Dec 30 Sep 30 Jun
2017 2016 2016 2016 2016 2015 2015 2015
ASSETS
Properties incl equipment and interiors 37,098 36.578 31.623 30.710 29.998 29,463 26,287 26,170
Other non-current receivables 41 23 21 20 20 25 25 27
Deferred tax assets 722 748 772 802 829 800 865 805
Current assets 582 563 531 428 345 1.162 587 415
Cash and cash equivalents 625 517 500 365 820 170 636 263
Total assets 39,068 38,429 33.447 32.325 32.012 31,620 28,400 27,680
EQUITY AND LIABILITIES
Equity 15.231 15.258 13.428 12.728 12.722 12.215 11.546 11,084
Deferred tax liability 2.705 2,582 2,660 2,421 2.274 2,281 2.310 2,147
Interest-bearing liabilities 18,709 18.841 15.547 15.388 15.219 15,546 12,861 12,822
Non interest-bearing liabilities 2.423 1,748 1.812 1.788 1.797 1.578 1.683 1,627
Total equity and liabilities 39,068 38,429 33,447 32.325 32,012 31,620 28,400 27,680

KEY RATIOS

NEI MAIIUS
O 1 Q4 O 3 Q 2 Q1 Q4 O 3 Q 2
2017 2016 2016 2016 2016 2015 2015 2015
NOI, Property Management, MSEK 396 368 409 398 320 306 403 312
NOI, Operator Activities, MSEK 82 130 130 125 54 104 115 146
EBITDA, MSEK 450 464 512 491 350 381 495 439
Earnings per share before and after dilution, SEK 3.31 5.08 3.93 3.14 2.49 4.54 2.83 4.34
Cash earnings, MSEK 290 314 386 354 235 234 407 319
Cash earnings per share before and after 1.81 2.05 2.55 2.34 1.57 1.56 2.71 2.13
dilution, SEK
RevPAR growth (Operator Activities) for 4 $-4$ $-2$ $-12$ 0 10
comparable units and constant currency.
31 Mar
2017
31 Dec
2016
30 Sep
2016
30 Jun
2016
31 Mar
2016
31 Dec
2015
30 Sep
2015
30 Jun
2015
Net interest-bearning debt, MSEK 18.084 18.324 15.047 15.023 14.399 15.376 12.225 12.559
Equity to assets ratio, % 39.0 39.7 40.1 39.4 39.7 38.6 40.7 40.0
Loan to value. % 46.8 47.9 45.5 46.8 46.0 48.9 44.1 46.0
Interest coverage ratio, times 3.4 4.0 4.0 3.7 3.1 3.6 3.7 3.2
Market value properties, MSEK 38,630 38.233 33.098 32.124 31.322 31.437 27,712 27,327
EPRA NAV per share, SEK 125.67 126.24 120.53 114.03 112 16 10771 104.45 99.23
WAULT (Property Management), yrs 13.6 13.9 13.4 13.3 11 3 11 2 8.7 8.9

Property portfolio overview

At the end of the period, Pandox's property portfolio comprised 120 (31 December, 2016: 120) hotel properties with 26,238 (31 December, 2016: 26,240) hotel rooms in ten countries. Pandox's main geographical focus, which represents approximately 60 percent of the portfolio by market value, is the Nordics. Of the owned hotel properties, 99 are leased to third parties, which mean that approximately 80 percent of the portfolio market value is covered by external leases.

Portfolio overview by segment and geography

Property Management
Investment Properties
No. of
hotels
No. of
rooms
Market value
(MSEK)
Market value
in % of total
Value per
room (MSEK)
Sweden 42 8.596 13.491 35% 1.6
Norway 10 1.641 2.349 6% 1.4
Finland 13 2.919 3,276 8% 1.1
Denmark 1,620 2.924 8% 1.8
Belgium 100 100 0% 1.0
The Netherlands 189 943 2% 5.0
Germany 22 4.331 5.834 15% 1.3
Austria 2 639 1,272 3% 2.0
Switzerland 206 764 2% 3.7
Total Investment Properties 99 20.241 30.954 80% 1.5

Operator Activities

Operating Properties
Sweden 357 316 1% 0.9
Norway 4 862 679 2% 0.8
Finland 155 43 0% 0.3
Denmark 215 283 1% 1.3
Belgium 2.159 3.247 8% 1.5
Germany 4 1.285 2.059 5% 1.6
Canada 964 1.049 3% 1.1
Total Operating Properties 21 5.997 7.676 20% 1.3
Total owned Properties 120 26,238 38.630 100% 1.5

The majority of Pandox's tenant base consists of well-known hotel operators with strong hotel brands in their respective markets. The tenants are both Nordic-oriented hotel operators, such as Scandic (the largest hotel operator in the Nordics with more than 200 hotels), Nordic Choice, and operators focused on other regions and global markets such as Fattal (Leonardo), Rezidor (Radisson Blu), Hilton and NH.

Brand No. of hotels No. of rooms Countries
Scandic 44 9.458 SE, NO. FI, DK, BE
Leonardo 16 2.921 DE
Nordic Choice Hotels 12 1,955 SE, NO
Radisson Blu 7 1,783 SE, NO, CH, DE
Hilton 5 1,225 SE, FI, BE
NH 5 1,162 DE, AU
Holiday Inn 4 963 BE, DE
First Hotels 3 618 DK
Crowne Plaza $\overline{2}$ 616 BE
Hyatt 1 607 CAN
Best Western 2 311 SE, FI
Elite 2 452 SE
InterContinental 1 357 CAN
Thon Hotels $\overline{2}$ 349 NO
Meininger $\mathbf{1}$ 218 DK
Cumulus $\mathbf{1}$ 135 FI
Independent brands 12 3,108 SE. NO. FI. DK. BE. DE
Total 120 26,238 10

Market value properties per quarter, MSEK

Rooms per operator/brand 31 March, 2017

Notes

Note 1 Accounting principles

Pandox follows the International Financial Reporting Standards (IFRS) - and interpretations (IFRIC) - as they have been adopted by the EU. This interim report has been prepared according to IAS 34 Interim Financial Reporting and the Swedish Annual Accounts Act. The interim report for the Parent Company has been prepared in accordance with Chapter 9 Interim Reports of the Swedish Annual Accounts Act. The Parent Company applies the Swedish Annual Accounts Act and RFR2 "Accounting principles for legal entities".RFR2 implies that the Parent Company of the legal
entity applies all EU approved IFRS principles and interpretations, within the framework defined by the Swe Annual Accounts Act, and taking into consideration the connection between accounting and taxation. Disclosures according to IAS 34.16A are, apart from in the financial reports and their corresponding notes, available also in other parts of the interim report. The accounting principles applied correspond to those described in Pandox's annual report for 2016.

Note 2 Operating segments

Operating segments Property
Management
Operator
Activities
Group and
non-allocated
items
Total
Q 1
2017
Q 1
2016
Q 1
2017
Q1
2016
O 1
2017
Q1
2016
Q 1
2017
O 1
2016
Revenue Property Management
Rental and other property income 474 386 474 386
Revenue Operator Activities 521 442 521 442
Total revenues 474 386 521 442 995 828
Costs Property Management $-78$ $-66$ $-78$ $-66$
Costs Operator Activities $\overline{\phantom{000000000000000000000000000000000000$ $-479$ $-424$ $-479$ $-424$
Gross profit 396 320 42 18 438 338
Central administration $-28$ $-24$ $-28$ $-24$
Financial income 1 0 1 $\Omega$
Financial expenses $-131$ $-114$ $-131$ $-114$
Profit before changes in value 396 320 42 18 $-158$ $-138$ 280 200
Changes in value
Properties, unrealised 308 200 308 200
Properties, realised 159 - 159
Derivatives, unrealised $\overline{\phantom{0}}$ 77 $-124$ 77 $-124$
Profit before tax 704 679 42 18 $-81$ $-262$ 665 435
Current tax $-30$ $-1$ $-30$ $-1$
Deferred tax $\overline{\phantom{0}}$ $-108$ $-58$ $-108$ $-58$
Profit for the period 704 679 42 18 $-219$ $-321$ 527 376
Q1 2017
Geographical area Swe Den Nor Fin Ger Bel Other Tot
Total revenues
- Property Management 198 34 32 60 99 50 474
- Operator Activities 14 16 103 6 93 185 104 521
Market value properties 13,808 3.207 3.027 3.319 7.894 3.347 4.028 38,630
Investments in properties 49 10 30 3 39 4 22 157
Acquisitions of properties
Realised value change properties
Q1 2016
Geographical area Swe Den Nor Fin Ger Bel Other Tot
Total revenues
- Property Management 190 31 35 50 68 386
- Operator Activities q 25 60 6 93 180 69 442
Market value properties 12,879 2.704 2.742 3.062 5.585 2,802 1.548 31,322
Investments in properties 30 21 6 C 14 5 8 84
Acqusitions of properties
Realised value change properties 159 159

Explanation to note 2

Pandox's operating segments consist of the Property Management and Operator Activities business streams. The Property Management segment owns, improves and manages hotel properties and provides external customers with premises for hotel operations, as well as other types of premises adjacent to
hotel properties. The Property Management segment also includes eight asset management contracts for externally owned hotel properties. The Operator Activities segment owns hotel properties and operates hotels in such owned properties. The Operator Activities segment also includes one hotel operated under a long-term lease agreement and one hotel property under an asset management agreement. Nonallocated items are any items that are not attributable to a specific segment or are common to both segments. The segments have been established based on the reporting that takes place internally to executive management on financial outcomes and position. segment reporting applies the same accounting principles as those used in the annual report in general, and the amounts reported for the segments are the same as those for the Group. Scandic Hotels and Leonardo Hotels are tenants who account for more than 10 percent of revenues each.

Average interest expenses based on interest rate maturity in respective currency as a percentage of interest-bearing debt.

EBITDA plus financial income less financial cost less current tax.

Total net operating income less central administration (excluding depreciation).

Recognised equity as a percentage of total assets.

Revenue less directly related costs for Property Management.

Revenue less directly related costs for Operator Activities including depreciation of Operator Activities.

Growth measure that excludes effects of acquisitions, sales and reclassifications as well as exchange rate changes.

Accumulated percentage change in EPRA NAV, with dividends added back, for the immediately preceding 12-month period.

Profit before changes in value plus financial expense and depreciation, divided by financial expense.

Investments in non-current assets excluding acquisitions.

Interest-bearing liabilities minus liquid funds as a percentage of the properties' market value at the end of the period.

Interest-bearing liabilities less cash and cash equivalents and short-term investments that are equivalent to cash and cash equivalents.

Net operating income corresponds to gross profit for Property Management.

Gross profit for Operator Activities plus depreciation included in costs for Operator Activities.

Net operating income for Operator Activities in relation to total revenue from Operator Activities.

Profit or loss attributable to the shareholders of the Parent Company rolling twelve months as a percentage of average equity attributable to the shareholders of the Parent Company for the same period of time. At interim reports, the return is also calculated on a rolling twelve month basis. Average shareholders' equity is calculated as the sum of opening and closing balance divided by two.

Since amounts have been rounded off in MSEK, the tables do not always add up.

EBITDA plus financial income less financial expense less current tax, after non-controlling interest, divided by the weighted average number of shares outstanding.

Proposed/approved dividend for the year divided by the weighted average number of outstanding shares after dilution at the end of the period.

Profit for the period attributable to the Parent Company's shareholders divided by the weighted average number of shares outstanding.

Equity attributable to the Parent Company's shareholders, divided by the number of shares outstanding at the end of the period.

Recognised equity, attributable to the Parent Company's shareholders, including reversal of derivatives, deferred tax asset derivatives, deferred tax liabilities related to the properties and revaluation of Operating Properties, divided by the total number of shares outstanding after dilution at the end of the period.

Total comprehensive income attributable to the Parent Company's shareholders divided by the weighted average number of share outstanding after dilution at the end of the period.

The weighted average number of outstanding shares taking into account changes in the number of shares outstanding, before dilution, during the period.

The weighted average number of outstanding shares taking into account changes in the number of shares outstanding, after dilution, during the period.

PROPERTY INFORMATION

Market value of Investment Properties plus market value of Operating Properties.

Number of owned hotel properties at the end of the period.

Number of rooms in owned hotel properties at the end of the period.

Revenue per available room, i.e. total revenue from sold rooms divided by the number of available rooms. Comparable units are defined as hotel properties that have been owned and operated during the entire current period and the comparative period. Constant exchange rate is defined as the exchange rate for the current period, and the comparative period is recalculated based on that rate.

Average lease term remaining to expiry, across the property portfolio, weighted by contracted rental income.