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Investor Presentaiton

2 Significant Milestone of S$337.0m Non-Core Portfolio Divestment Reducing Gearing While Awaiting Investment Opportunities Amidst Asset Repricing ■ Divestments are in-line with our 4R strategy ■ Properties divested are Non-Core assets ■ Evaluation criteria are in place to analyse divestments ■ Double whammy: (1) Rate of value decline increases for short land leases (2) expected rise in cap and discount rates impacting asset valuations ■ Price discovery process by • CBRE (1) ■ Gearing reduced to 33.6% (2) Coupled with unencumbered portfolio will provide significant debt headroom to: ✓ Optimise capital structure Recycle capital towards rejuvenating portfolio to higher quality New Economy assets Key Considerations of Proposed Portfolio Divestment Non-Core Assets Characteristics: 1) have short underlying land lease, 2) are small in size, 3) have limited AEI/ redevelopment potential or 4) have dated property specs 1) Properties with short land leases will experience accelerated rate of decline in value Portfolio of 5 SG assets have average remaining land lease of c.25 years Had the Manager attempted to divest assets individually, the time taken to source for and negotiate with individual buyers (restricted by JTC constraints) may be protracted; as such the aggregate selling price may not be higher than the Portfolio Sale Consideration 2) Rising interest rates are putting pressure on asset valuation Since start 2023, interest rates have risen by >100 bps, and is expected to increase capitalisation rates and discount rates, negative impacting property valuations It is difficult to predict when interest rates will stabilise or decrease, creating a potential double whammy on property valuations while land lease decay continues amidst higher interest rates Price Discovery Process Conducted by CBRE 01 CBRE was appointed in Dec 2022 by the Manager to manage the divestment process for the 5 Singapore assets to obtain the best possible price 02 JTC requirements for industrial properties results in smaller pool of potential buyers as compared to other sectors such as office, retail, etc. 03 04 CBRE identified more than 35 potential buyers; subsequently 8 investors expressed interest in the portfolio Final evaluation considered: (i) Sale Price, (ii) Financing Certainty, (iii) Track Record, (iv) Deal Certainty considering JTC ownership requirements Since 2021, E-LOG has divested c.S$611.4 million of non-core assets at both discount and premium to valuation depending on property type, building specifications and buyer profile achieving an average of 1.6% (3) premium to valuation and within regulatory thresholds Notes: ESR-LOGOS (1) For 5 out of the 7 properties divested. Please refer to announcement dated 14 July 2023 for more details. (2) On a FY2022 pro forma basis, including (i) the Equity Fund Raising and the divestment of 49 Pandan Road, REIT assuming the net proceeds from the Equity Fund Raising and the divestment of 49 Pandan Road, together with the net proceeds from the divestments announced on 23 June 2023, were fully used to repay existing debt and (ii) the redemption of perpetual securities completed on 1 February 2023. (3) Weighted by valuation. 17
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