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EfTEN United Property Fund / EFTEN Capital AS

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Juhtkonna vaheteadaanne või kvartaalne finantsaruanne

Kuupäev

04.11.2025 08:15:01

Pealkiri

EfTEN United Property Fund’i 2025. aasta 9 kuu ja III kvartali auditeerimata majandustulemused

Teade

2025. aasta  III  kvartalis  teenis  EfTEN  United Property Fund 426 tuhat eurot
puhaskasumit  (2024 III kvartal: 134 tuhat  eurot). Fondi tulud kasvasid aastaga
176 tuhandelt eurolt 468 tuhande euroni, samal ajal kui kulud ei muutunud. Fondi
varade  maht oli 30.09.2025 seisuga 28 167 tuhat eurot (31.12.2024: 27 478 tuhat
eurot).

EfTEN  United Property Fund'i investeeringud  toimisid 2025. aasta III kvartalis
ootuspäraselt.  Suuremates ärikinnisvaraobjektides,  kuhu fond  on investeerinud
peamiselt  läbi EfTEN  Capitali AS-i  poolt valitsetavate  teiste fondide, püsis
vakantsus eelmise kvartali tasemel.

Uus-Järveküla  elurajooni arendusinvesteering on  liikumas oma lõpufaasi. Juulis
anti  klientidele  üle  viimased  kolmandas  etapis  valminud  ridamajad. Saadud
müügitulu  arvelt  tagastas  Invego  Uus-Järveküla  OÜ  fondile  128 tuhat eurot
omaniklaenu  intresse  ja  1,092 miljonit  eurot  omaniklaenu  põhiosa. Kokku on
arendusettevõte 2025. aastal tagastanud fondile 2,73 miljoni euro ulatuses laenu
põhiosa ja intresse. Kolmandas kvartalis lõpetati suurem osa elurajooni viimase,
32 ridamaja osast koosneva, ehitusetapi välistest ehitustöödest. Ehituse poolelt
on  jäänud lõpetada veel siseviimistlustööd. Kvartali lõpu seisuga oli klientide
poolt  broneerimata 25 ridamaja  osa, mis  on juba  valminud või valmivad 2026.
aasta kevadel. Lisaks on müümata üks ärimaa ning üks eramukrunt.

Bilansipäeva  järgselt  teatas  fond  investoritele  tehtavast  420 tuhande euro
suurusest väljamaksest, mille aluseks on alusfondidest ning Invego Uus-Järveküla
OÜ-st  laekunud tulud. Sellega  on fond koos  kevadel tehtud väljamaksega teinud
investoritele    2025. aastal    väljamakseid   enam   kui   9% ulatuses   fondi
turukapitalisatsioonist.

Koondkasumiaruanne

                                                      +-----------+------------+
                                                      |III kvartal|   9 kuud   |
                                                      +-----+-----+------+-----+
                                                      |2025 |2024 | 2025 |2024 |
+-----------------------------------------------------+-----+-----+------+-----+
|EUR tuhandetes                                         |     |     |      |     |
+-----------------------------------------------------+-----+-----+------+-----+
|TULUD                                                |     |     |      |     |
+-----------------------------------------------------+-----+-----+------+-----+
|Intressitulu                                         | 116 | 137 |  413 | 447 |
+-----------------------------------------------------+-----+-----+------+-----+
|Alusfondidest välja makstud kasum                    |   0 |   0 |  420 | 260 |
+-----------------------------------------------------+-----+-----+------+-----+
|Intressikulu                                         |   0 |   0 |   -6 |   0 |
+-----------------------------------------------------+-----+-----+------+-----+
|Muud finantstulud                                    |   0 |   0 |    4 |   5 |
+-----------------------------------------------------+-----+-----+------+-----+
|Neto kasum / kahjum õiglases väärtuses muutusega läbi|     |     |      |     |
|koondkasumiaruande kajastatud varadelt               | 352 |  39 |1 427 | -26 |
+-----------------------------------------------------+-----+-----+------+-----+
|   Tütarettevõtetelt                                 |  47 |  26 |  784 |-114 |
+-----------------------------------------------------+-----+-----+------+-----+
|   Alusfondidelt                                     | 305 |  13 |  643 |  88 |
+-----------------------------------------------------+-----+-----+------+-----+
|Tulud kokku                                          | 468 | 176 |2 258 | 686 |
+-----------------------------------------------------+-----+-----+------+-----+
|                                                     |     |     |      |     |
+-----------------------------------------------------+-----+-----+------+-----+
|KULUD                                                |     |     |      |     |
+-----------------------------------------------------+-----+-----+------+-----+
|Tegevuskulud                                         |     |     |      |     |
+-----------------------------------------------------+-----+-----+------+-----+
|   Valitsemistasud                                   | -26 | -28 |  -82 | -84 |
+-----------------------------------------------------+-----+-----+------+-----+
|   Fondi administreerimise kulud                     |  -5 |  -5 |  -22 | -21 |
+-----------------------------------------------------+-----+-----+------+-----+
|   Muud tegevuskulud                                 | -11 |  -9 |  -49 | -46 |
+-----------------------------------------------------+-----+-----+------+-----+
|Tegevuskulud kokku                                   | -42 | -42 | -153 |-151 |
+-----------------------------------------------------+-----+-----+------+-----+
|                                                     |     |     |      |     |
+-----------------------------------------------------+-----+-----+------+-----+
|Ärikasum/ -kahjum                                    | 426 | 134 |2 105 | 535 |
+-----------------------------------------------------+-----+-----+------+-----+
|Aruandeperioodi puhaskasum /-kahjum                  | 426 | 134 |2 105 | 535 |
+-----------------------------------------------------+-----+-----+------+-----+
|                                                     |     |     |      |     |
+-----------------------------------------------------+-----+-----+------+-----+
|Tava- ja lahustatud kasum / -kahjum osaku kohta      |     |     |      |     |
|(eurodes)                                            |0,17 |0,05 | 0,85 |0,22 |
+-----------------------------------------------------+-----+-----+------+-----+


Finantsseisundi aruanne

                                                         +----------+----------+
                                                         |30.09.2025|31.12.2024|
+--------------------------------------------------------+----------+----------+
|EUR tuhandetes                                            |          |          |
+--------------------------------------------------------+----------+----------+
|VARAD                                                   |          |          |
+--------------------------------------------------------+----------+----------+
|Käibevarad                                              |          |          |
+--------------------------------------------------------+----------+----------+
|Raha ja raha ekvivalendid                               |    1 428 |         0|
+--------------------------------------------------------+----------+----------+
|Lühiajalised hoiused                                    |        0 |       120|
+--------------------------------------------------------+----------+----------+
|Antud laenud                                            |    1 917 |     3 519|
+--------------------------------------------------------+----------+----------+
|Muud nõuded ja viitlaekumised                           |      382 |     1 039|
+--------------------------------------------------------+----------+----------+
|Käibevarad kokku                                        |    3 727 |     4 678|
+--------------------------------------------------------+----------+----------+
|                                                        |          |          |
+--------------------------------------------------------+----------+----------+
|Põhivarad                                               |          |          |
+--------------------------------------------------------+----------+----------+
|Finantsvarad õiglases väärtuses muutusega läbi kasumi   |          |          |
|aruande                                                 |   22 301 |    21 063|
+--------------------------------------------------------+----------+----------+
|   Investeeringud tütarettevõtjatesse                   |    1 938 |     1 154|
+--------------------------------------------------------+----------+----------+
|   Alusfondidesse                                       |   20 363 |    19 909|
+--------------------------------------------------------+----------+----------+
|Antud laenud                                            |    2 149 |     2 149|
+--------------------------------------------------------+----------+----------+
|Põhivarad kokku                                         |   24 450 |    23 212|
+--------------------------------------------------------+----------+----------+
|VARAD KOKKU                                             |   28 177 |    27 890|
+--------------------------------------------------------+----------+----------+
|                                                        |          |          |
+--------------------------------------------------------+----------+----------+
|KOHUSTUSED                                              |          |          |
+--------------------------------------------------------+----------+----------+
|Panga arvelduskrediit                                   |         0|       400|
+--------------------------------------------------------+----------+----------+
|Lühiajalised kohustused                                 |        10|        12|
+--------------------------------------------------------+----------+----------+
|Kohustused kokku, v.a osakuomanikele kuuluv fondi vara  |          |          |
|puhasväärtus                                            |        10|       412|
+--------------------------------------------------------+----------+----------+
|                                                        |          |          |
+--------------------------------------------------------+----------+----------+
|FONDI VARA PUHASVÄÄRTUS                                 |          |          |
+--------------------------------------------------------+----------+----------+
|Osakuomanikele kuuluv fondi vara puhasväärtus           |    28 167|    27 478|
+--------------------------------------------------------+----------+----------+
|Kohustused ja osakuomanikele kuuluv fondi vara          |          |          |
|puhasväärtus kokku                                      |    28 177|    27 890|
+--------------------------------------------------------+----------+----------+


EfTEN  United  Property  Fund  2025. aasta  9 kuu  ja III kvartali auditeerimata
majandustulemused   on   lisatud   käesolevale   teatele   ja   leitavad   Fondi
kodulehel: https://eftenunitedpropertyfund.ee/aruanded-ja-dokumendid/


Kristjan Tamla
Tegevjuht
Tel: 655 9515
E-post: [email protected] (mailto:[email protected])

Pealkiri

EfTEN United Property Fund unaudited financial results for 3rd quarter and 9 months of 2025

Teade

In  the third quarter of 2025, EfTEN United Property Fund earned a net profit of
426 thousand  euros (Q3  2024: 134 thousand euros).  The fund's income increased
from  176 thousand  euros  to  468 thousand  euros  year-on-year, while expenses
remained  unchanged. The fund's  assets amounted to  28,167 thousand euros as of
30.09.2025 (31.12.2024: 27,478 thousand euros).

EfTEN  United Property  Fund's investments  performed as  expected in  the third
quarter  of 2025. In larger commercial real  estate premices, where the fund has
invested  mainly through other funds managed  by EfTEN Capital, the vacancy rate
remained at the previous quarter's level.

The development investment in the Uus-Järveküla residential area is entering its
final phase. In July, the last terraced housed completed in the third phase were
handed  over  to  customers.  From  the  sales proceeds, Invego Uus-Järveküla OÜ
returned  128 thousand euros in  owner loan interest  and 1.092 million euros in
owner  loan  principal  to  the  fund.  In  total,  the  development company has
distributed  2.73 million euros to the fund  in 2025. In the third quarter, most
of  the external construction works of the last development phase, consisting of
32 terraced  house  units,  were  completed.  On  the construction side interior
finishing  works  remain  to  be  completed.  As  of the end of the quarter, 25
completed and to be completed in spring 2026 terraced houses were not yet booked
by  clients. In addition, one commercial land plot and one residential plot have
not been sold.

Following  the balance  sheet date,  the fund  announced a  distribution of 420
thousand  euros to investors, based on income received from the underlying funds
and Invego Uus-Järveküla OÜ. Together with the spring distribution, the fund has
distributed to investors over 9% of the fund's market capitalization in 2025.

Statement of the comprehensive income

                                                      +-----------+------------+
                                                      |3rd quarter|  9 months  |
                                                      +-----+-----+------+-----+
                                                      |2025 |2024 | 2025 |2024 |
+-----------------------------------------------------+-----+-----+------+-----+
|EUR thousand                                           |     |     |      |     |
+-----------------------------------------------------+-----+-----+------+-----+
|INCOME                                               |     |     |      |     |
+-----------------------------------------------------+-----+-----+------+-----+
|Interest income                                      | 116 | 137 |  413 | 447 |
+-----------------------------------------------------+-----+-----+------+-----+
|Distributed profit from underlying funds             |   0 |   0 |  420 | 260 |
+-----------------------------------------------------+-----+-----+------+-----+
|Interest expenses                                    |   0 |   0 |   -6 |   0 |
+-----------------------------------------------------+-----+-----+------+-----+
|Other financial income                               |   0 |   0 |    4 |   5 |
+-----------------------------------------------------+-----+-----+------+-----+
|Net profit / loss from assets recognised in fair     |     |     |      |     |
|value through profit or loss                         | 352 |  39 |1 427 | -26 |
+-----------------------------------------------------+-----+-----+------+-----+
|   Investments in subsidiaries                       |  47 |  26 |  784 |-114 |
+-----------------------------------------------------+-----+-----+------+-----+
|   Investments in funds                              | 305 |  13 |  643 |  88 |
+-----------------------------------------------------+-----+-----+------+-----+
|Total income                                         | 468 | 176 |2 258 | 686 |
+-----------------------------------------------------+-----+-----+------+-----+
|                                                     |     |     |      |     |
+-----------------------------------------------------+-----+-----+------+-----+
|COSTS                                                |     |     |      |     |
+-----------------------------------------------------+-----+-----+------+-----+
|Operating expenses                                   |     |     |      |     |
+-----------------------------------------------------+-----+-----+------+-----+
|   Management fee                                    | -26 | -28 |  -82 | -84 |
+-----------------------------------------------------+-----+-----+------+-----+
|   Costs of administering the Fund                   |  -5 |  -5 |  -22 | -21 |
+-----------------------------------------------------+-----+-----+------+-----+
|   Other operating expenses                          | -11 |  -9 |  -49 | -46 |
+-----------------------------------------------------+-----+-----+------+-----+
|Total operating expenses                             | -42 | -42 | -153 |-151 |
+-----------------------------------------------------+-----+-----+------+-----+
|                                                     |     |     |      |     |
+-----------------------------------------------------+-----+-----+------+-----+
|Profit / loss for the period                         | 426 | 134 |2 105 | 535 |
+-----------------------------------------------------+-----+-----+------+-----+
|Total profit / loss for the period                   | 426 | 134 |2 105 | 535 |
+-----------------------------------------------------+-----+-----+------+-----+
|                                                     |     |     |      |     |
+-----------------------------------------------------+-----+-----+------+-----+
|Ordinary and diluted earnings / loss per share (EUR) |0,17 |0,05 | 0,85 |0,22 |
+-----------------------------------------------------+-----+-----+------+-----+


Statement of financial position

                                                         +----------+----------+
                                                         |30.09.2025|31.12.2024|
+--------------------------------------------------------+----------+----------+
|EUR thousand                                              |          |          |
+--------------------------------------------------------+----------+----------+
|ASSETS                                                  |          |          |
+--------------------------------------------------------+----------+----------+
|Current assets                                          |          |          |
+--------------------------------------------------------+----------+----------+
|Cash and cash equivalents                               |    1 428 |         0|
+--------------------------------------------------------+----------+----------+
|Short-term deposits                                     |        0 |       120|
+--------------------------------------------------------+----------+----------+
|Loans granted                                           |    1 917 |     3 519|
+--------------------------------------------------------+----------+----------+
|Other receivables and accrued income                    |      382 |     1 039|
+--------------------------------------------------------+----------+----------+
|Total current assets                                    |    3 727 |     4 678|
+--------------------------------------------------------+----------+----------+
|                                                        |          |          |
+--------------------------------------------------------+----------+----------+
|Non-current assets                                      |          |          |
+--------------------------------------------------------+----------+----------+
|Financial assets at fair value through profit or loss   |   22 301 |    21 063|
+--------------------------------------------------------+----------+----------+
|  Investments in subsidiaries                           |    1 938 |     1 154|
+--------------------------------------------------------+----------+----------+
|  Real estate funds                                     |   20 363 |    19 909|
+--------------------------------------------------------+----------+----------+
|Loans granted                                           |    2 149 |     2 149|
+--------------------------------------------------------+----------+----------+
|Total non-current assets                                |   24 450 |    23 212
+--------------------------------------------------------+----------+----------+
|TOTAL ASSETS                                            |   28 177 |    27 890|
+--------------------------------------------------------+----------+----------+
|                                                        |          |          |
+--------------------------------------------------------+----------+----------+
|LIABILITIES                                             |          |          |
+--------------------------------------------------------+----------+----------+
|Bank overdraft                                          |         0|       400|
+--------------------------------------------------------+----------+----------+
|Current liabilities                                     |        10|        12|
+--------------------------------------------------------+----------+----------+
|Total liabilities, excluding net asset value of the fund|          |          |
|attributable to shareholders                            |        10|       412|
+--------------------------------------------------------+----------+----------+
|                                                        |          |          |
+--------------------------------------------------------+----------+----------+
|NET ASSET VALUE OF THE FUND                             |          |          |
+--------------------------------------------------------+----------+----------+
|Net asset value of the fund attributable to shareholders|    28 167|    27 478|
+--------------------------------------------------------+----------+----------+
|Total liabilities and net asset value of the fund       |          |          |
|attributable to shareholders                            |    28 177|    27 890|
+--------------------------------------------------------+----------+----------+


The  unaudited 3(rd) quarter  and 9 months  of 2025 report  of the  EfTEN United
Property Fund is attached to the release and can be found on the Fund's website:
https://eftenunitedpropertyfund.ee/en/reports-documents/


Kristjan Tamla
Managing Director
Phone 655 9515
E-mail: [email protected] (mailto:[email protected])