REIT-TIREMENT - REITs Investing & Personal Finance

REITs investing & personal finance


Wednesday, July 31, 2024

CapitaLand Ascott Trust's 1H FY24 Result Review

Basic Profile & Key Statistics


Key Indicators


Performance Highlight

Revenue and gross profit improved YoY mainly due to higher revenue from existing properties and contributions from new properties. Despite this improvement, total distribution remains similar mainly due to high finance costs, lower realized exchange gains, and higher tax expenses. DPS, on the other hand, has declined significantly due to a larger unitholder base resulting from a private placement in August 2023.

Revenue per Available Unit

The RevPAU in 2Q has improved YoY and reached 102% of the pre-COVID level, while RevPAR for 1H stands at S$145.

Acquisition


In January, CLAS acquired a rental housing property in Japan, while in June, CLAS acquired the remaining 10% stake in Standard at Columbia.

Divestment

CLAS has completed the divestment of 5 properties from January to March with a premium over book value. The divestment of Novotel Sydney Parramatta is expected to be completed in 3Q this year.

Development

The redevelopment of Somerset Liang Court Singapore is expected to be completed in 2026, delayed from 2H 2025 as mentioned in the 2H FY23 presentation slide.

Asset Enhancement Initiative

In 1H, 4 AEIs have been completed which include a full refurbishment of apartment units, public areas, corridors, gym, meeting rooms, and other mechanical and electrical works. 2 ongoing AEIs are targeted to be completed by 2H this year, while AEIs for The Cavendish London and Sydney Central Hotel are targeted to be completed by 2026.

Related Parties Shareholding

The REIT manager holds a relatively high number of shares, whereas the sponsor holds a relatively low number of shares.

Lease Profile

WALE is relatively long with a well-spread lease expiry.

Debt Profile

WADM is relatively long with well-spread debt maturity. While the cost of debt is low, the proportion of unsecured debt is also low. In contrast, the proportion of hybrid securities is relatively high.

Diversification Profile

Overall, the diversification profile is excellent.

Key Financial Metrics

The operating distributable income margin and operating distribution proportion are on the lower side.

DPU Breakdown

  • TTM Distributable Income Breakdown:
    • 89.3% from Operation
    • 10.7% from Management Fees Paid in Units

Trends (Up to 10 Years)



  • Slight Downtrend: Adjusted Interest Coverage Ratio
  • Downtrend: DPU from Operations, NAV per Unit, Property Yield, Operating Distributable Income over Manager's Fees, Operating Distributable Income on Capital, Operating Distributable Income Margin, Operating Distribution Proportion

Price Range & Relative Valuation Metrics



  • Dividend Yield - Average for 1y & 10y; Above +1SD for 3y & 5y
  • P/NAV - Average for 1y & 3y; Below -1SD for 3y & 10y

Author's Opinion

Compared to the previous half-year, gross revenue and gross profit have declined due to seasonal tourism demand, where 2H generally performs better than 1H. However, distribution and DPU have dropped more than 30% due to a combination of lower gross profit, high finance costs, lower forex gains, and higher tax expenses. More than half of the decline stems from lower forex gains. Nonetheless, RevPAU has continued to improve YoY. Regarding debt, 10% will mature in the coming 6 months.

For more information, check out:

SREITs Dashboard - Detailed information on individual Singapore REIT

SREITs Data - Overview and details of Singapore REIT

REIT Review - List of previous REIT review posts


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*Disclaimer: The information presented on this blog is for educational and informational purposes only. The materials, including research and opinions, are based solely on my findings and should not be considered professional financial advice or a definitive statement of fact. I cannot guarantee the accuracy, completeness, or reliability of the information provided. I shall not be held liable for any errors, omissions, or losses that may occur as a result of using the information presented on this blog. It should be noted that the information presented on this blog does not constitute a buy, sell, or hold recommendation for any security. It is crucial to conduct your own thorough research and due diligence before making any investment decisions.

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