IR NEWSLETTER 1Q2016 EN

Page 1

IR-Newsletter

Investor Newsletter FY 2016/2017

IMPACT Growth Real Estate Investment Trust

REIT Key Factsheet (End of June 2016) Unit Price : 14.60 THB NAV : 10.8162 Number of Unit : 1,482,500,000 Units Market Cap : 21.644 billion THB

1 OVERVIEW 1.1 Revenue & Expense 3 Months performance for the period of April-June 2016 IMPACT Growth Real Estate Investment Trust (IMPACT Growth REIT) has reported the 2016/2017 first quarter performance (April-June 2016) with total revenue 487.72 million THB, which are from 486.40 million THB service incomes, interest income 0.23 million THB, 1.10 million THB other income, totally brings 253.14 million THB net profit or a 52 percent net profit margin, in line with its 2016 target around 50-55 percent. 486.40 million THB service incomes: • 82 percent Venue Sale • 7 percent F&B Right Fee, Long Term Rent • 3 percent Parking • 1 percent Media Right Fee

F&B Right Fee

Revenue Structure for first quarter of 2016 (April-June 2016) Parking

Media Right Fee

82%

Venue Sale

7% 3% 1%

7% Long Term Rent


IR-Newsletter

Investor Newsletter FY 2016/2017

IMPACT Growth Real Estate Investment Trust The IMPACT Challenger is the key revenue driver for this quarter, with the highest rate of occupancy rate at 55 percent because some events move from IMPACT Exhibition Hall 1-8 into IMPACT Challenger such as Smart SME Expo, Amway and OTOP Midyear 2016. In terms of IMPACT Growth REIT’s expense comprises cost of service and administration expense, 68.72 million THB cost of service, mainly in 51 percent of utilities meanwhile administration expense at 49.28 million THB which comes from utility (38 percent), security service and cleaning service (41 percent) respectively. As a result, REIT’s net investment income at 251.70 million THB as 86 percent gross profit margin and reported total realized and unrealized gains on investment at 1.44 million THB, thus the REIT’s increase in net assets from operation of 253.14 million THB with 52 percent net profit margin.

51% Service Cost (Equipment + Sound + Casual)

Utility Cost

10%

Cost of Service’s Structure for first quarter of 2016 (April-June 2016)

Security, Cleaning, Laundry

22% Other Costs

13% 4%

Property Tax

1.2 Balance Sheet At the end of June 2016, The REIT reported investments in properties in fair value of 19,619 million THB, investments in securities (Fixed Income Fund) of 401.58 million THB, cash and cash at banks of 236.93 million THB, the REIT reported total assets of 20,412.12 million THB, The REIT reported long term loan from Financial Institution and Life Insurance in the amount of 3,894 million THB, the REIT’s total liabilities at 4,377 million THB. As a result, the REIT has its net asset of 16,035.13 million THB or 10.8162 THB in net asset value per unit, slightly decrease from the end of March 2016 as 16,108.10 million THB in net asset or 10.8655 THB.


IR-Newsletter

Investor Newsletter FY 2016/2017

IMPACT Growth Real Estate Investment Trust

2 DISTRIBUTION For the first quarter the REIT announced the interim distribution, for the operating period of April 1-June 30, 2016 at 0.19 THB per unit, totaling 252 million THB or 100.5 percent dividend payout the record date for dividend’s entitlement is August 25, 2016 and the book closure date for shareholder’s name collection in accordance with Section 225 of Securities and Exchange Act is August 26, 2016 when September 9, 2016 is the payment date.

100.5% Dividend Payout Ratio

EPS

0.804

0.426

DPU

0.765

0.420

0.179

FY’2014/2015

0.175

1Q’2015/2016

0.170

FY’2015/2016

0.170

1Q’2016/2017


IR-Newsletter

Investor Newsletter FY 2016/2017

IMPACT Growth Real Estate Investment Trust

3 OPERATING PERFORMANCE 3.1 Occupancy Rate The average occupancy rate for this quarter (April-June 2016) is at 46.4 percent, slightly decrease from the same period of last year as 49.2 percent. In consideration of each venue, almost all venues are decrease in occupancy rate lead by IMPACT Arena, IMPACT Exhibition Center and IMPACT Forum due to lacking of international concert and some events switch between their venues such as Smart SME Expo, Amway and OTOP Midyear 2016, move from IMPACT Exhibition Center into IMPACT Challenger, thus only IMPACT Challenger is increase up to 10.3 percent. The average occupancy rate in this quarter, performed slightly down.

IMPACT ARENA

33%

IMPACT EXHIBITION CENTER

IMPACT FORUM

IMPACT CHALLENGER

61%

44%

56%

15% 15%

1Q’2015/2016 1Q’2016/2017

1Q’2015/2016 1Q’2016/2017

1Q’2015/2016 1Q’2016/2017

50%

55%

1Q’2015/2016 1Q’2016/2017


IR-Newsletter

Investor Newsletter FY 2016/2017

IMPACT Growth Real Estate Investment Trust

3.2 Average Rental Rate The average rental rate for this quarter (April-June 2016) is at 64.5 THB/sq.m./day which increase from the same period of last year and from the last quarter because increase in new customers. Through to the end of this quarter, the major customer is still public sector as 60 percent of all customers. Although the international private sector was decreased from the same period of last year, Government sector increase as 25 percent, International Sector was slightly decreased in this quarter.

64.5

1Q’2016/2017

63.8

1Q’2015/2016

61.7 AVERAGE RENTAL RATE

International Domestic

4Q’2015/2016

AVERAGE REVENUE CONTRIBUTION BY TYPE OF CUSTOMERS

Government

20%

60%

20%

13%

63%

24%

15%

60%

25%

1Q’2015/2016

FY’2015/2016

1Q’2016/2017


IR-Newsletter

Investor Newsletter FY 2016/2017

IMPACT Growth Real Estate Investment Trust

4 FINANCIAL HILIGHT

4.1 Statement of Income

Statement of Income 1Q’2016/2017

% Total Incomes

4Q’2015/2016

%

1Q’2015/2016

%

Growth QOQ

Growth YOY

Service Incomes

486.4

99.70%

544.33

99.53%

497.37

99.80%

-10.60%

-2.20%

Interest Income

0.23

0.00%

0.24

0.04%

0.27

0.10%

-4.20%

-14.80%

Other Income

1.09

0.20%

2.32

0.42%

0.62

0.10%

-53.00%

75.80%

Total Revenue

487.72

100.00%

546.89

100.00%

498.26

100.00%

-10.80%

-2.10%

1Q’2016/2017

% Total Expense

4Q’2015/2016

%

1Q’2015/2016

%

Growth QOQ

Growth YOY

Cost of Services

68.72

29.10%

67.71

29.06%

70.85

30.30%

1.50%

-3.00%

Administration Expenses

49.28

20.90%

47.91

20.56%

54.77

23.40%

2.90%

-10.00%

118

50.00%

115.62

49.62%

125.62

53.60%

2.10%

-6.10%

REIT Management Fee

17.38

7.40%

36.76

15.78%

29.09

12.40%

-52.70%

-40.30%

Trustee’s Fee

15.3

6.50%

15.3

6.57%

15.29

6.50%

0.00%

0.10%

Registrar’s Fee

0.9

0.40%

0.92

0.39%

0.9

0.40%

-2.20%

0.00%

Property Management Fee

41.7

17.70%

16.74

7.18%

15.23

6.50%

149.10%

173.80%

Professional Fees

1.05

0.40%

0.86

0.37%

1.11

0.50%

22.10%

-5.40%

Total Fee Related

76.33

32.30%

70.58

30.29%

61.62

26.30%

8.10%

23.90%

Finance Cost

41.69

17.70%

46.82

20.09%

46.92

20.00%

-11.00%

-11.10%

Total Expenses

236.02

100.00%

233.02

100.00%

234.15

100.00%

1.30%

0.80%

Net Investment Income

251.7

51.60%

313.86

57.39%

264.12

53.00%

-19.80%

-4.70%

Net Realised Gains on Investments in Securities

0.49

0.10%

5.96

1.09%

0

0.00%

-91.80%

Net Unrealised Gains on Investments

0.96

0.20%

10.92

2.00%

1.98

0.40%

-91.20%

-51.50%

Total Unrealised Gains on Investments

1.44

0.30%

16.88

3.09%

1.98

0.40%

-91.50%

-27.30%

253.14

51.90%

330.74

59.17%

266.1

53.40%

-21.80%

-4.90%

Investment Incomes

Expense

Operating Cost

Unrealised Gains on Investments

Increase in Net Assets from Operations


IR-Newsletter

Investor Newsletter FY 2016/2017

IMPACT Growth Real Estate Investment Trust 4.2 Balance Sheet

1Q’2016/2017

% to Total Asset

4Q’2015/2016

% to Total Asset

1Q’2015/2016

% to Total Asset

% Change QOQ

% Change YOY

Investments in Properties at Fair Value

19,619.00

96%

19,619.00

96%

19,603.00

96%

0%

0%

Investments in Securities at Fair Value

401.59

2%

500.143

2%

404.05

2%

-20%

-1%

Cash and Cash at Banks

236.93

1%

254.634

1%

196.45

1%

-7%

21%

From Service

131.92

1%

128.65

1%

150.3

1%

3%

-12%

From Interest

0.05

0%

0.25

0%

0.02

0%

-82%

125%

Prepaid Expenses

4.42

0%

7.31

0%

4.89

0%

-40%

-10%

Other Assets

18.22

0%

7.748

0%

5.4

0%

135%

237%

Total Assets

20,412.12

100%

20,517.74

100%

20,364.10

100%

-1%

0%

Trade Payables

89.71

0%

96.807

0%

71.65

0%

-7%

25%

Other Payables

2.8

0%

12.411

0%

3.15

0%

-77%

-11%

Accrued Expenses

139.52

1%

122.319

1%

164.35

1%

14%

-15%

Unearned Income

141.58

1%

180.697

1%

147.77

1%

-22%

-4%

Security Deposits

11.29

0%

10.277

0%

13.3

0%

10%

-15%

Other Liabilities

93.06

0%

87.13

0%

74.15

0%

7%

26%

Current Portion of Long-Term Loans

4.75

0%

4.65

0%

0%

2%

Long-Term Loans

3,894.27

19%

3,895.35

19%

3,900.00

19%

0%

0%

Total Liabilities

4,376.99

21%

4,409.64

21%

4,374.37

21%

-1%

0%

Net Assets

16,035.13

79%

16,108.10

79%

15,989.73

79%

0%

0%

Net Assets:

15,714.50

77%

15,714.50

77%

15,714.50

77%

0%

0%

320.63

2%

393.604

2%

275.23

1%

-19%

16%

16,035.13

79%

16,108.10

79%

15,989.73

79%

-0.0045%

0.0028%

Balance Sheet Assets

Receivables

Liabilities

Capital from Unitholders Retained Earnings Net Assets

10.8162

10.8655

10.7856


IR-Newsletter

Investor Newsletter FY 2016/2017

IMPACT Growth Real Estate Investment Trust

4.3 Financial Ratio

Profitability Ratio

1Q’2015/2016

86% 88% 86%

Gross Profit Margin

4Q’2015/2016

1Q’2016/2017

75% 79% 76%

62% 66% 60%

53% 57% 52%

Operting Profit Margin

EBITDA Margin

Net Investment Income Margin


IR-Newsletter

Investor Newsletter FY 2016/2017

IMPACT Growth Real Estate Investment Trust

5 REIT’S BASIC INFORMATION REIT’s Name

IMPACT Growth Real Estate Invesment Trust (IMPACT Growth REIT)

REIT Manager

RMI Company Limited

Property Manager

IMPACT Exhibition Management Co., Ltd.

Trustee

Kasikorn Asset Management Co., Ltd.

Investment Amount

19,614,500,000 THB for first investments in Properties

Asset investment Detail

Investment in property and 4 buildings of IMPACT exhibition and convention center with facilities and equipments (192-2-88.6 rai/167,162 sq.m.)

Investment Unit

1,482,500,000 units

Holding

Freehold

First Trade Day

October 1, 2014

Value Per Unit

10.60 THB

Dividend Policy

Not over 90% of net profit by adjusted accounting period where profit will return to trust unit holder as Year-End Distribution and Interim Distribution (If any)


IR-Newsletter

Investor Newsletter FY 2016/2017

IMPACT Growth Real Estate Investment Trust

6 REIT STRUCTURE

Public Trust Holders

Trust Certificates

Lenders

REIT Manager

Company Limited

Trustee Manage the REIT

Trustee Fee

Management Fee

Monitor the REIT

Appointed IMPACT as Property Manager Freehold Ownership

Property Manager

Manage an Operation of All Assets

IMPACT Arena

IMPACT Challenger

IMPACT Exhibition Center

IMPACT Forum


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