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EfTEN United Property Fund / EFTEN Capital AS

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Juhtkonna vaheteadaanne või kvartaalne finantsaruanne

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02.02.2026 08:00:01

Pealkiri

EfTEN United Property Fund’i 2025. aasta 12 kuu ja IV kvartali auditeerimata majandustulemused

Teade

2025. aasta  oli EfTEN  United Property  Fund'i tegevusajaloo esimene täisaasta,
mil  fond  ei  teinud  uusi  suuremaid  investeeringuid  ning  majandustulemused
kajastasid  täiel  määral  investeeritud  portfelli  tootlust. Fond teenis aasta
jooksul  senise  suurima  puhaskasumi,  mis  kasvas võrreldes 2024. aastaga 2,2
korda.  EfTEN  United  Property  Fund  teenis  2025. aastal  3,57 miljonit eurot
puhaskasumit  (2024:  1,62 miljonit  eurot),  mis  moodustab ligikaudu 14% fondi
investeeritud  kapitalist  ning  umbes  17% fondi turukapitalisatsioonist. Fondi
tulud  suurenesid aastaga 1,82 miljonilt eurolt  3,78 miljoni euroni ning 2025.
aastal   tegi   fond  investoritele  väljamakseid  enam  kui  9% ulatuses  fondi
turukapitalisatsioonist.

Fondi    majandustulemusi    toetasid    eelkõige    Uus-Järveküla    elurajooni
arendusprojekti   kasumlikkuse   paranemine   ning   Kristiine  kaubanduskeskuse
lisandumine  fondi  portfelli,  kuhu  fond  investeeris  usaldusfondi EfTEN Real
Estate   Fund   5 kaudu.  Uus-Järveküla  elurajooni  kõik  valminud  paaris-  ja
ridamajade  osad  olid  2025. aasta  lõpuks  müüdud. Arenduse viimase etapi, mis
hõlmab   32 ridamaja   osa,  valmimine  on  planeeritud  2026. aasta  kevadesse,
kusjuures  aasta lõpu seisuga oli klientide  poolt broneeritud viimase etapi 20
ridamaja osa.

Kristiine kaubanduskeskuse külastajate arv kasvas 2025. aastal 0,4%, ulatudes 6
miljonini  ning  üürnike  käive  suurenes  aastaga  5,4%. Keskuse puhas üüritulu
ületas  prognoositud  eelarvet  4% võrra  ning  detsembri  lõpu seisuga puudusid
keskuses vabad üüripinnad.

Detsembris   mõjutas  majandustulemusi  fondi  investeerimisobjektidele  kuuluva
kinnisvaraportfelli  korraline hindamine, mille  tulemusel kasvas fondi neljanda
kvartali  kasum  1,46 miljoni  euroni.  Olulises  osas  oli  kasum  seotud fondi
tütarettevõtte  Invego Uus-Järveküla  OÜ väärtuse  kasvuga, sisaldades oodatavat
kasumit Uus-Järveküla arenduse viimases etapis valmivatest ridamajadest.

Fondi  kõik üürivoo investeeringud  näitasid 2025. aastal positiivset rahavoogu.
Intressikulude  alanemise tuules saab EfTEN  United Property Fund alusfondidesse
tehtud    investeeringute    2025. aasta    tulemustelt     eeloleval    kevadel
prognoositavalt  ligikaudu 800 tuhat eurot  väljamakseid. See on  pea kaks korda
rohkem kui 2025. aasta kevadel. Sellele lisanduvad veel Uus-Järveküla arendusest
eelmise  aasta lõpus  laekunud 100 tuhat  eurot ja  2026. aasta jooksul laekuvad
omaniklaenu   intresside   ning   kasumi  väljamaksed.  Fond  plaanib  nimetatud
laekumised investoritele jooksvalt välja maksta 2026. aasta jooksul.

Koondkasumiaruanne

                                                   +-------------+-------------+
                                                   | IV kvartal  |   12 kuud   |
                                                   +------+------+------+------+
                                                   | 2025 | 2024 | 2025 | 2024 |
+--------------------------------------------------+------+------+------+------+
|EUR tuhandetes                                      |      |      |      |      |
+--------------------------------------------------+------+------+------+------+
|TULUD                                             |      |      |      |      |
+--------------------------------------------------+------+------+------+------+
|Intressitulu                                      |   97 |  118 |  510 |  565 |
+--------------------------------------------------+------+------+------+------+
|Alusfondidest laekunud tulud                      |  155 |  142 |  575 |  402 |
+--------------------------------------------------+------+------+------+------+
|Intressikulu                                      |    0 |   -2 |   -6 |   -2 |
+--------------------------------------------------+------+------+------+------+
|Muud finantstulud                                 |    3 |    0 |    7 |    5 |
+--------------------------------------------------+------+------+------+------+
|Neto kasum õiglases väärtuses muutusega läbi      |      |      |      |      |
|koondkasumiaruande kajastatud varadelt            |1 268 |  877 |2 695 |  851 |
+--------------------------------------------------+------+------+------+------+
|   Investeeringutelt tütarettevõtetesse           |1 173 |  214 |1 957 |  100 |
+--------------------------------------------------+------+------+------+------+
|   Investeeringutelt alusfondidesse               |   95 |  663 |  738 |  751 |
+--------------------------------------------------+------+------+------+------+
|Tulud kokku                                       |1 523 |1 135 |3 781 |1 821 |
+--------------------------------------------------+------+------+------+------+
|                                                  |      |      |      |      |
+--------------------------------------------------+------+------+------+------+
|KULUD                                             |      |      |      |      |
+--------------------------------------------------+------+------+------+------+
|Tegevuskulud                                      |      |      |      |      |
+--------------------------------------------------+------+------+------+------+
|   Valitsemistasud                                |  -23 |  -28 | -105 | -112 |
+--------------------------------------------------+------+------+------+------+
|   Fondi administreerimise kulud                  |  -11 |  -10 |  -33 |  -31 |
+--------------------------------------------------+------+------+------+------+
|   Muud tegevuskulud                              |  -26 |   -9 |  -75 |  -55 |
+--------------------------------------------------+------+------+------+------+
|Tegevuskulud kokku                                |  -60 |  -47 | -213 | -198 |
+--------------------------------------------------+------+------+------+------+
|Ärikasum                                          |1 463 |1 088 |3 568 |1 623 |
+--------------------------------------------------+------+------+------+------+
|Kasum enne tulumaksu                              |1 463 |1 088 |3 568 |1 623 |
+--------------------------------------------------+------+------+------+------+
|                                                  |      |      |      |      |
+--------------------------------------------------+------+------+------+------+
|Aruandeperioodi puhaskasum                        |1 463 |1 088 |3 568 |1 623 |
+--------------------------------------------------+------+------+------+------+
|Aruandeperioodi koondkasum kokku                  |1 463 |1 088 |3 568 |1 623 |
+--------------------------------------------------+------+------+------+------+
|Osakuomanikule kuuluva fondi puhasväärtuse kasv   |1 463 |1 088 |3 568 |1 623 |
+--------------------------------------------------+------+------+------+------+
|                                                  |      |      |      |      |
+--------------------------------------------------+------+------+------+------+
|Tava- ja lahustatud kasum osaku kohta (eurodes)   |  0,59|  0,44|  1,44|  0,65|
+--------------------------------------------------+------+------+------+------+



Finantsseisundi aruanne

                                                         +----------+----------+
                                                         |31.12.2025|31.12.2024|
+--------------------------------------------------------+----------+----------+
|EUR tuhandetes                                            |          |          |
+--------------------------------------------------------+----------+----------+
|VARAD                                                   |          |          |
+--------------------------------------------------------+----------+----------+
|Käibevarad                                              |          |          |
+--------------------------------------------------------+----------+----------+
|Raha ja raha ekvivalendid                               |    1 774 |        0 |
+--------------------------------------------------------+----------+----------+
|Lühiajalised hoiused                                    |        0 |      120 |
+--------------------------------------------------------+----------+----------+
|Antud laenud                                            |    1 516 |    3 519 |
+--------------------------------------------------------+----------+----------+
|Muud nõuded ja viitlaekumised                           |      300 |    1 039 |
+--------------------------------------------------------+----------+----------+
|Käibevarad kokku                                        |    3 590 |    4 678 |
+--------------------------------------------------------+----------+----------+
|                                                        |          |          |
+--------------------------------------------------------+----------+----------+
|Põhivarad                                               |          |          |
+--------------------------------------------------------+----------+----------+
|Finantsvarad õiglases väärtuses muutusega läbi kasumi   |          |          |
|aruande                                                 |   23 474 |   21 063 |
+--------------------------------------------------------+----------+----------+
|   Investeeringud tütarettevõtetesse                    |    3 111 |    1 154 |
+--------------------------------------------------------+----------+----------+
|   Investeeringud alusfondidesse                        |   20 363 |   19 909 |
+--------------------------------------------------------+----------+----------+
|Antud laenud                                            |    2 149 |    2 149 |
+--------------------------------------------------------+----------+----------+
|Põhivarad kokku                                         |   25 623 |   23 212 |
+--------------------------------------------------------+----------+----------+
|VARAD KOKKU                                             |   29 213 |   27 890 |
+--------------------------------------------------------+----------+----------+
|                                                        |          |          |
+--------------------------------------------------------+----------+----------+
|KOHUSTUSED                                              |          |          |
+--------------------------------------------------------+----------+----------+
|Panga arvelduskrediit                                   |         0|       400|
+--------------------------------------------------------+----------+----------+
|Lühiajalised kohustused                                 |         2|        12|
+--------------------------------------------------------+----------+----------+
|Kohustused kokku, v.a osakuomanikele kuuluv fondi vara  |          |          |
|puhasväärtus                                            |         2|       412|
+--------------------------------------------------------+----------+----------+
|                                                        |          |          |
+--------------------------------------------------------+----------+----------+
|FONDI VARA PUHASVÄÄRTUS                                 |          |          |
+--------------------------------------------------------+----------+----------+
|Osakuomanikele kuuluv fondi vara puhasväärtus           |    29 211|    27 478|
+--------------------------------------------------------+----------+----------+
|Kohustused ja osakuomanikele kuuluv fondi vara          |          |          |
|puhasväärtus kokku                                      |    29 213|    27 890|
+--------------------------------------------------------+----------+----------+



EfTEN  United  Property  Fund  2025. aasta  12 kuu  ja IV kvartali auditeerimata
majandustulemused  on lisatud  käesolevale teatele  ja leitavad Fondi kodulehel:
https://eftenunitedpropertyfund.ee/aruanded-ja-dokumendid/

Fondivalitseja  EfTEN Capital AS viib EfTEN  United Property Fund´i tulemuste ja
ettevaate    tutvustamiseks    17.02.2026, algusega    kell   14:00 (EET)   läbi
internetipõhise  eestikeelse  veebiseminari.  Huvilistel  on  võimalik  küsimusi
esitada  nii  veebiseminari  ajal  kui  ka  sellele  eelnevalt  saates need ette
hiljemalt  16. veebruaril  kella  17.00-ks  (EET) e-kirja teel: [email protected].
Veebiseminaril       osalemiseks       palume      registreeruda      aadressil:
https://nasdaq.zoom.us/webinar/register/WN_zVnTzQKOREG2krzLdsoYMg
Osalejatele  saadetakse üks  tund enne  veebiseminari algust meeldetuletuseks e-
kiri.    Veebiseminar   salvestatakse   ja   avalikustatakse   fondi   kodulehel
https://eftenunitedpropertyfund.ee ning YouTube kanalis.


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

Pealkiri

EfTEN United Property Fund unaudited financial results for 4th quarter and 12 months of 2025

Teade

The  year 2025 was the first full year  in the operating history of EfTEN United
Property  Fund in which  the Fund did  not make new  larger investments, and the
financial  results  reflected  the  full  performance of the existing portfolio.
During  the year, the Fund generated its  highest net profit to date, increasing
2.2 times  compared to  2024. In 2025, EfTEN  United Property  Fund earned a net
profit   of   3.57 million   euros   (2024:  1.62 million  euros),  representing
approximately  14% of the Fund's  invested capital and  around 17% of its market
capitalisation.  The Fund's revenues increased  from 1.82 million euros to 3.78
million euros year-on-year, and in 2025 the Fund made distributions to investors
in an amount exceeding 9% of its market capitalisation.

The   Fund's  financial  performance was  supported primarily  by  the  improved
profitability  of the Uus-Järveküla residential development  and by the addition
of  Kristiine Shopping Centre to  the portfolio, acquired through the EfTEN Real
Estate  Fund  5. By the  end  of  2025, all  completed semidetached and terraced
houses  in the Uus-Järveküla residential  area had been  sold. Completion of the
final  stage  of  the  development  - 32 terraced houses - is planned for spring
2026, with 20 already booked by customers as at year end.

The  number of visitors to Kristiine Shopping Centre increased by 0.4% in 2025,
reaching 6 million,  while tenant  sales grew  by 5.4% year-on-year.  Net rental
income  exceeded the budgeted forecast by 4%, and as at the end of December, the
centre had no vacant rental premises.

In  December,  the  Fund's  financial  performance was influenced by the regular
revaluation  of its real estate portfolio,  resulting in a fourth quarter profit
of 1.46 million  euros. A significant portion of this profit was attributable to
the  increase in  the value  of the  Fund's subsidiary, Invego Uus-Järveküla OÜ,
reflecting   the   expected   profit   from   the   final   stage   of  the Uus-
Järveküla development project.

All of the fund's investments in rental real estate showed positive cash flow in
2025. Supported by falling   interest  costs,  EfTEN  United  Property  Fund  is
expected   to   receive  in  the  upcoming  spring  approximately  800,000 euros
in distributions from  the 2025 investment results of the underlying funds. This
is almost  twice as much as  in the spring  of 2025. In addition,  there will be
interest and profit distributions from the Uus-Järveküla development received at
the   end   of   last   year   (approximately   100 thousand  euros)  and to  be
received during  2026. The  fund  plans  to distribute these to investors during
2026.

Statement of the comprehensive income

                                                   +-------------+-------------+
                                                   | 4th quarter |  12 months  |
                                                   +------+------+------+------+
                                                   | 2025 | 2024 | 2025 | 2024 |
+--------------------------------------------------+------+------+------+------+
|EUR thousand                                        |      |      |      |      |
+--------------------------------------------------+------+------+------+------+
|INCOME                                            |      |      |      |      |
+--------------------------------------------------+------+------+------+------+
|Interest income                                   |   97 |  118 |  510 |  565 |
+--------------------------------------------------+------+------+------+------+
|Income from underlying funds                      |  155 |  142 |  575 |  402 |
+--------------------------------------------------+------+------+------+------+
|Interest expenses                                 |    0 |   -2 |   -6 |   -2 |
+--------------------------------------------------+------+------+------+------+
|Other financial income                            |    3 |    0 |    7 |    5 |
+--------------------------------------------------+------+------+------+------+
|Net profit from assets recognised in fair value   |      |      |      |      |
|through the statement of comprehensive income     |1 268 |  877 |2 695 |  851 |
+--------------------------------------------------+------+------+------+------+
|   Investments in subsidiaries                    |1 173 |  214 |1 957 |  100 |
+--------------------------------------------------+------+------+------+------+
|   Investments in underlying funds                |   95 |  663 |  738 |  751 |
+--------------------------------------------------+------+------+------+------+
|Total income                                      |1 523 |1 135 |3 781 |1 821 |
+--------------------------------------------------+------+------+------+------+
|                                                  |      |      |      |      |
+--------------------------------------------------+------+------+------+------+
|COSTS                                             |      |      |      |      |
+--------------------------------------------------+------+------+------+------+
|Operating expenses                                |      |      |      |      |
+--------------------------------------------------+------+------+------+------+
|   Management fee                                 |  -23 |  -28 | -105 | -112 |
+--------------------------------------------------+------+------+------+------+
|   Costs of administering the Fund                |  -11 |  -10 |  -33 |  -31 |
+--------------------------------------------------+------+------+------+------+
|   Other operating expenses                       |  -26 |   -9 |  -75 |  -55 |
+--------------------------------------------------+------+------+------+------+
|Total operating expenses                          |  -60 |  -47 | -213 | -198 |
+--------------------------------------------------+------+------+------+------+
|Operating profit                                  |1 463 |1 088 |3 568 |1 623 |
+--------------------------------------------------+------+------+------+------+
|Profit before income tax                          |1 463 |1 088 |3 568 |1 623 |
+--------------------------------------------------+------+------+------+------+
|                                                  |      |      |      |      |
+--------------------------------------------------+------+------+------+------+
|Net profit for the reporting period               |1 463 |1 088 |3 568 |1 623 |
+--------------------------------------------------+------+------+------+------+
|Total comprehensive profit for the reporting      |      |      |      |      |
|period                                            |1 463 |1 088 |3 568 |1 623 |
+--------------------------------------------------+------+------+------+------+
|Increase/decrease in the net asset value of the   |      |      |      |      |
|fund owned by unit holders                        |1 463 |1 088 |3 568 |1 623 |
+--------------------------------------------------+------+------+------+------+
|                                                  |      |      |      |      |
+--------------------------------------------------+------+------+------+------+
|Ordinary and diluted profit per unit (EUR)        |  0,59|  0,44|  1,44|  0,65|
+--------------------------------------------------+------+------+------+------+



Statement of financial position

                                                         +----------+----------+
                                                         |31.12.2025|31.12.2024|
+--------------------------------------------------------+----------+----------+
|EUR thousand                                              |          |          |
+--------------------------------------------------------+----------+----------+
|ASSETS                                                  |          |          |
+--------------------------------------------------------+----------+----------+
|Current assets                                          |          |          |
+--------------------------------------------------------+----------+----------+
|Cash and cash equivalents                               |    1 774 |        0 |
+--------------------------------------------------------+----------+----------+
|Short-term deposits                                     |        0 |      120 |
+--------------------------------------------------------+----------+----------+
|Loans granted                                           |    1 516 |    3 519 |
+--------------------------------------------------------+----------+----------+
|Other receivables and accrued income                    |      300 |    1 039 |
+--------------------------------------------------------+----------+----------+
|Total current assets                                    |    3 590 |    4 678 |
+--------------------------------------------------------+----------+----------+
|                                                        |          |          |
+--------------------------------------------------------+----------+----------+
|Non-current assets                                      |          |          |
+--------------------------------------------------------+----------+----------+
|Financial assets at fair value through profit or loss   |   23 474 |   21 063 |
+--------------------------------------------------------+----------+----------+
|  Investments in subsidiaries                           |    3 111 |    1 154 |
+--------------------------------------------------------+----------+----------+
|  Investments in underlying funds                       |   20 363 |   19 909 |
+--------------------------------------------------------+----------+----------+
|Loans granted                                           |    2 149 |    2 149 |
+--------------------------------------------------------+----------+----------+
|Total non-current assets                                |   25 623 |   23 212 |
+--------------------------------------------------------+----------+----------+
|TOTAL ASSETS                                            |   29 213 |   27 890 |
+--------------------------------------------------------+----------+----------+
|                                                        |          |          |
+--------------------------------------------------------+----------+----------+
|LIABILITIES                                             |          |          |
+--------------------------------------------------------+----------+----------+
|Bank overdraft                                          |         0|       400|
+--------------------------------------------------------+----------+----------+
|Current liabilities                                     |         2|        12|
+--------------------------------------------------------+----------+----------+
|Total liabilities, excluding net asset value of the Fund|          |          |
|attributable to unitholders                             |         2|       412|
+--------------------------------------------------------+----------+----------+
|                                                        |          |          |
+--------------------------------------------------------+----------+----------+
|NET ASSET VALUE OF THE FUND                             |          |          |
+--------------------------------------------------------+----------+----------+
|Net asset value of the Fund attributable to unitholders |    29 211|    27 478|
+--------------------------------------------------------+----------+----------+
|Total liabilities and net asset value of the Fund       |          |          |
|attributable to unitholders                             |    29 213|    27 890|
+--------------------------------------------------------+----------+----------+

The  unaudited 4(th) quarter  and 12 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/

EfTEN  Capital AS  will hold  a webinar  in Estonian  on 17.02.2026, starting at
14:00 (EET),  to introduce the results and  outlook of the EfTEN United Property
Fund.  Questions can be asked  during the webinar as  well as by sending them in
advance  by e-mail at: [email protected] no later than February 16 at 17:00 (EET).
To      participate      in     the     webinar,     please     register     at:
https://nasdaq.zoom.us/webinar/register/WN_zVnTzQKOREG2krzLdsoYMg
Participants  will be  sent a  reminder email  one hour  before the start of the
webinar.  The webinar  will be  recorded and  made public  on the fund's website
https://eftenunitedpropertyfund.ee and on the YouTube channel.


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