IR NEWSLETTER 2Q2017 EN

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Investor Newsletter 2Q’2017/2018 IMPACT Growth REIT


Investor Newsletter 2Q’2017/2018 IMPACT Growth REIT

Revenue IMPACT Growth Real Estate Investment Trust had reported 2nd quarter performance of 2017/2018 (July – September 2017) with total revenue of 593.34 million baht increased from the same period of the last year with 10% growth as the rising of the occupancy rate which was at 59% comparing with the same period of the last year was at 56%. The revenue composed of the venue service 590.83 million baht, interest income 0.36 million baht and other income 2.16 million baht. Net profit was 328.2 million baht or 55% net profit margin which was in the line with the expectation which was around 50-55%. Long-term Rental Services 6.53% Catering Right Fee 7.39%

Parking Services 2.57%

Media Right Fee 0.34%

2Q’2017/2018 REVENUE STRUCTURE

Venue Service 83.17%


Investor Newsletter 2Q’2017/2018 IMPACT Growth REIT The venue service income was 590.83 million baht came from venue service income 83.2%, Long-term rental income 6.5%, catering right fee income 7%, parking revenue was 2.6% and Media right fee was 0.34%. The IMPACT Challenger is the key revenue driver of this quarter with 52% occupancy rate with the new event in this quarter which was “Digital Thailand Big Bang 2017”

IMPACT Challenger

2Q'2016/2017

IMPACT Exhibition Center

2Q'2017/2018

IMPACT Forum

1H'2016/2017

Revenue By Asset

IMPACT Arena

1H'2017/2018


Investor Newsletter 2Q’2017/2018 IMPACT Growth REIT

Cost of Service The Expense – Cost of Service was 77.77 million baht or 13% of venue service income which mainly came from utility expenses at 49.5% of cost of services. Cost of service to venue service had decreased from the same period of last year which was at 14.5% of venue service income due to economy of scale as the series of concurring events in the same building.

Cost of Service 4% 15%

50% 31%

Utility Cost

Service Cost

Other Cost

Property Tax


Investor Newsletter 2Q’2017/2018 IMPACT Growth REIT

Administration Expense

Millions

Administration expenses was at 48.94 million baht which increased from the same period of the last year at 17.2%. The main reason that drove the administration expenses were repair & maintenance cost, the roof reinforcement at IMPACT Exhibition Center and IMPACT Arena, and the replacement of LED light bulbs at IMPACT Forum. But comparing in term of ratio to total revenue, it remained at the 8%. 200 180 160 140 120 100 80 60 40 20 -

Utility,Security & Cleaning

Repair & Maintenance

other

Insurance 91.5

91.1 49.3

41.8

42.5

48.9

1Q 2016/2017 2Q 2016/2017 1H 2016/2017 1Q 2017/2018 2Q 2017/2018 2H 2017/2018

Administration Expense Trust’s financial cost decreased 4% from the same period of the last year as the result from the lower rate of MLR (Minimum Loan Rate) and some principal repayment. Trust’s net investment income was 325.83 million baht and the Trust reported realized & unrealized gain/ from investment total of 2.37 million baht thus the Trust reported increase in net assets from operations of 328.2 million baht with 55% net profit margin.


Investor Newsletter 2Q’2017/2018 IMPACT Growth REIT

Balance sheet As at the end of September 2017, Trust had reported the investment in properties at fair value of 19,619 million baht, investment in securities of 556.59 million baht, cash and cash at bank of 268.33 million baht and total asset was 20,569.51 million baht. For liabilities, Trust had reported long-term loans from financial institution and insurance companies for 3,888.33 million baht, current portion of long-term loan for 4.75 million baht and total liabilities of 4,404.07 million baht. As the result, trust’s net asset was at 16,165.44 million baht or 10.9041 net asset value per unit, slightly increased from the end of June 2017 which was 16,118.89 million baht in net asset or 10.8727 in net asset value per unit.


Investor Newsletter 2Q’2017/2018 IMPACT Growth REIT

Distribution For the 2nd quarter 2017/2018 Trust had announced an interim distribution at 0.20 baht per unit or 92% dividend payout, totally 296.5 million baht. The book closure date for collecting unitholders’ name was 27 November 2017 when 8 December 2017 was the payment date.

Distribution Payment

0.39 0.34

0.20

0.19 0.17

1Q’2016/2017 1Q’2017/2018

0.17

2Q’2016/2017 2Q’2017/2018

1H’2016/2017 1H’2017/2018


Investor Newsletter 2Q’2017/2018 IMPACT Growth REIT

Occupancy Rate Average occupancy rate in 2nd quarter 2017/2018 (July – September 2017) was at 59% increase from the same period of the last year which was 56%. Each hall’s occupancy rate increased from 3 drivers: I. Convention (International Convention set in both IMPACT Exhibition Center & IMPACT Arena) II. Concert (from 10 concerts to 13 concerts) III. Trade exhibition from repeat events with rising of ARR. The highest occupancy rate was IMPACT Exhibition Center and followed by IMPACT Challenger, IMPACT Arena and IMPACT Forum respectively. In term of customer segment, the international customer increased to 10% which was higher than last year which was at 9% as this year there was an international convention took place in IMPACT Arena & IMPACT Exhibition Center.


Investor Newsletter 2Q’2017/2018 IMPACT Growth REIT Occupancy Rate 80%

69%

61%

60%

73% 52%

48%

40%

29%

52%

38%

20% 0% IMPACT Arena

IMPACT Exhibiton Center

IMPACT Forum

2Q'2016/2017

IMPACT Challenger

2Q'2017/2018

Average Revenue Contribution by type of customers 2Q'17/18

10%

1Q'17/18

9%

2Q'16/17

6%

44%

46% 61%

48%

International

30% 45%

Domestic

Government


Investor Newsletter 2Q’2017/2018 IMPACT Growth REIT

Financial Ratio 2Q'2017/2018

100% 80%

87%

87%

2Q'2016/2017

1Q'2017/2018

88% 79%

79%

80%

60%

61%

63%

63%

40%

55%

56%

56%

20% 0% Gross Profit Margin

Operating Profit Margin

Earning Before Interest Expense

Net Investment Income


Investor Newsletter 2Q’2017/2018 IMPACT Growth REIT

Statement of Income Statement of Income Investment income Service Income

2Q'2016/2017

%

535.33 99.3%

1Q'2017/2018

%

562.41 99.7%

2Q'2017/2018

%

590.83 99.6%

Unit : THB mn. Growth Growth QOQ YOY 5.1%

10.4%

Interest Income

0.27

0.1%

0.41 0.1%

0.36

0.1%

-12.0%

33.2%

Other Income

3.46

0.6%

1.33 0.2%

2.16

0.4%

61.5%

-37.7%

Total Income Expenses Cost of service Administrative expenses Total operating expenses REIT management fee Trustee’s fee Registrar’s fee Property management fee Professional fees Total fee Financial cost Total expenses

539.06

100%

564.15 100%

593.34 100%

5.2%

10.1%

70.52 41.77 112.29 23.19 15.46 0.90 47.49 0.71 87.75 39.34 239.38

13.1% 7.7% 20.8% 8.8% 2.9% 4.3% 0.2% 0.1% 16.3% 7.3% 44.4%

68.29 42.52 110.81 23.05 15.37 0.90 59.92 0.75 99.99 39.04 249.84

77.77 48.94 126.70 23.36 15.57 0.90 62.32 0.77 102.92 37.89 267.51

13.1% 8.2% 21.4% 3.9% 2.6% 0.2% 10.5% 0.1% 17.3% 6.4% 45.1%

13.9% 15.1% 14.3% 1.3% 1.3% -0.1% 4.0% 2.0% 2.9% -2.9% 7.1%

10.3% 17.2% 12.8% 51.1% -32.8% -0.1% 31.2% 7.4% 17.3% -3.7% 11.8%

Net Investment Income Net gains on investments

299.68 55.6%

325.83 54.9%

3.7%

8.7%

12.1% 7.5% 19.6% 4.1% 2.7% 0.2% 10.6% 0.1% 17.7% 6.9% 44.3%

314.32 55.7%

Net realized gain on investments

0.00

0.0%

2.01 0.4%

0.00

0.0%

-100.0%

0.0%

Net unrealized gain on investments

1.41

0.3%

0.26 0.0%

2.37

0.4%

817.8%

68.1%

Total realized and unrealized gain on investments

1.41

0.3%

2.27 0.4%

2.37

0.4%

4.3%

68.1%

301.09 55.9%

316.59 56.1%

328.20 55.3%

3.7%

9.0%

Increase in net asset from operations


Investor Newsletter 2Q’2017/2018 IMPACT Growth REIT

Balance sheet Financial Statement Assets Investment in properties at fair value Investment in securities at fair value Cash and cash at banks Receivables From Service From Interest Prepaid expenses Other assets Total Assets Liabilities Trade payables Other payables Accrued expenses Unearned Income Security deposits Other liabilities Current portion of long-term loans Long-term loan – net current portion Total Liabilities Net assets

Unit : THB mn

2Q'2016/2017

% to total Asset

1Q'2017/2018

% to total Asset

2Q'2017/2018

% to total Asset

%Change QOQ

%Change YOY

19,619.00

96.0%

19,619.00

95.8%

19,619.00

95.4%

0.0%

0.0%

402.99

2.0%

551.95

2.7%

556.59

2.7%

0.8%

38.1%

262.56

1.3%

206.03

1.0%

268.44

1.3%

30.3%

2.2%

81.83 0.4% 0.38 0.0% 5.76 0.0% 7.01 0.0% 20,471.96 100.0%

109.86 0.45 7.19 7.98 20,569.51

0.5% 0.0% 0.0% 0.0% 100.0%

34.3% 18.0% 24.9% 13.9% 0.5%

-14.7% 43.4% -38.6% 33.0% 0.7%

128.83 0.6% 0.32 0.0% 11.70 0.1% 6.00 0.0% 20,431.39 100.0% 63.38 3.27 86.89 199.25 11.78 84.76

0.3% 0.0% 0.4% 1.0% 0.1% 0.4%

70.80 3.57 137.56 250.11 11.40 78.41

0.3% 0.0% 0.7% 1.2% 0.1% 0.4%

82.69 3.59 140.27 187.52 13.58 83.34

0.4% 0.0% 0.7% 0.9% 0.1% 0.4%

16.8% 0.6% 2.0% -25.0% 19.1% 6.3%

30.5% 9.6% 61.4% -5.9% 15.3% -1.7%

4.75

0.0%

4.75

0.0%

4.75

0.0%

0.0%

0.0%

3,893.08

19.1%

3,890.71

19.0%

3,888.33

18.9%

-0.1%

-0.1%

4,347.17 16,084.22

21.3% 78.7%

4,447.31 16,024.66

21.7% 78.3%

4,404.07 16,165.44

21.4% 78.6%

-1.0% 0.9%

1.3% 0.5%

Capital from unitholders

15,714.50

76.9%

15,714.50

76.8%

15,714.50

76.4%

0.0%

0.0%

Retained earnings Net assets Net asset value per unit (Baht)

369.72 16,084.22

1.8% 78.7%

310.16 16,024.66

1.5% 78.3%

450.94 16,165.44

2.2% 78.6%

45.4% 0.9%

22.0% 0.5%

10.8493

10.8092

10.9042


Investor Newsletter 2Q’2017/2018 IMPACT Growth REIT

REIT’s Basic Information REIT’s Name

IMPACT Growth Real Estate Investment Trust (IMPACT Growth REIT)

REIT Manager

RMI Company Limited

Property Manager

IMPACT Exhibition Management Company Limited

Trustee

Kasikorn Asset Management Company Limited

Investment Amount

THB 19,614,500,000 for the first investment 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 Date

October 1, 2014

Par Value

THB 10.60

Distribution Policy

At least 90% of net profit by adjusted accounting period where distribution will return to trust unit holders as Year-End Distribution and Interim Distribution (If any)


Investor Newsletter 2Q’2017/2018 IMPACT Growth REIT

REIT’s Structure Public Trust Holders

Trust Certificates

REIT Manager

Manage the REIT

Limited

Appointed IMPACT as property manager

Property Manager

Lenders

Trustee

Trustee fee IMPACT GROWTH REIT

Management fee

Monitor the REIT

Freehold ownership

Manage an operation of all assets IMPACT Arena

IMPACT Challenger

IMPACT Exhibition Center

IMPACT Forum


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