Interim report
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Q32026
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Diös Fastigheter AB – Interim report January–September 2026 2 Introduction About Diös CEO statement Income statement Balance sheet Cash flow Segment Key ratios Parent company Earning capacity Sustainability Tenants Share information Other Interim report January–September 2026 Highlights for the quarter Rental income decreased by 2 per cent to SEK 652m (666). Net letting was SEK 4m (1). Operating surplus decreased by 1 per cent to SEK 479m (484). Property management income increased by 5 per cent to SEK 281m (267). Unrealised changes in value of properties were SEK 32m (16) and the equivalent in derivative instruments were SEK 162m (120). Profit after tax was SEK 360m (303). Earnings per share were SEK 2.59 (2.13). Highlights January-September Rental income decreased by 1 per cent to SEK 1,982m (1,993). Net letting was SEK 29m (4). Operating surplus remained unchanged at SEK 1,390m (1,390). Property management income increased by 3 per cent to SEK 779m (756). Unrealised changes in value of properties were SEK 155m (-108) and the equivalent in derivative instruments were SEK 154m (12). Profit after tax was SEK 844m (472). Earnings per share were SEK 6.06 (3.33). Significant events during the quarter Transfer of ownership of two properties in Sundsvall with an underlying property value of SEK 176m. SUMMARY OF EARNINGS, SEKM 2026 2025 2026 2025 LTM 2025 Jul-Sep Jul-Sep Jan-Sep Jan-Sep Oct-Sep Jan-Dec Rental income 652 666 1,982 1,993 2,651 2,662 Operating surplus 479 484 1,390 1,390 1,828 1,828 Property management income 281 267 779 756 1,005 981 Profit before tax 455 400 1,078 648 1,457 1,027 Profit after tax 360 303 844 472 1,180 808 Surplus ratio, % 74 74 71 71 70 70 Economic occupancy rate, % 89 90 90 90 90 90 Return on equity, rolling 12 months, % 9.7 6.8 9.7 6.8 Property management income per share, SEK 5.6 5.3 7.2 6.9 Equity ratio, % 36.7 35.2 36.5 Net debt / EBITDA, times 9.8 10.3 9.8 Property loan-to-value ratio, % 52.0 53.8 52.5 Interest coverage ratio, times 2.6 2.3 2.4 2.3 2.3 2.3 Equity per share, SEK 89.9 83.5 85.9 EPRA NRV per share, SEK 108.4 102.1 104.4 Cover image: Maryanne Karlsson, central leasing specialist.
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Diös Fastigheter AB – Interim report January–September 2026 3 Introduction About Diös CEO statement Income statement Balance sheet Cash flow Segment Key ratios Parent company Earning capacity Sustainability Tenants Share information Other About Diös PROPERTY VALUE, SEKM OPERATING SURPLUS BY BUSINESS UNIT, JAN-SEP PROPERTY MANAGEMENT INCOME, SEKM RENTAL VALUE BY TYPE OF PREMISES RENTAL INCOME, SEKM CONTRACT VALUE BY CATEGORY We are the real estate company fully focused on regional cities. With a strong local presence combined with the power of a large company’s collective expertise, financing opportunities and investment capacity, we create long-term value. The combination of deep market knowledge and scale provides us with unique competitive advantages and enables us to act as a proactive urban development partner, a valued property manager and a stable investment. 307 No. of properties 32.9 Property value, SEKbn 2,872 No. of commercial leases 1,529 Leasable area, thousand sq.m 52.0 Property loan-to-value ratio, % 90 Economic occupancy rate, % 5,000 10,000 15,000 20,000 25,000 30,000 35,000 2017 2018 2019 2020 2021 2022 2023 2024 2025 Q3 2026 Luleå, SEK 247m Skellefteå, SEK 102m Umeå, SEK 266m Östersund, SEK 159m Sundsvall, SEK 202m Gävle, SEK 164m Dalarna, SEK 250m 0 200 400 600 800 1,000 1,200 2017 2018 2019 2020 2021 2022 2023 2024 2025 LTM Q3 2026 Office, 58% Retail, 12% Hotel/Restaurant, 9% Care/Education, 7% Residential, 7% Industrial/Warehouse, 2% Other, 5% 0 500 1,000 1,500 2,000 2,500 3,000 2017 2018 2019 2020 2021 2022 2023 2024 2025 LTM Q3 2026 Private, 60% Public, 33% Residential, 7%
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Diös Fastigheter AB – Interim report January–September 2026 4 Introduction About Diös CEO statement Income statement Balance sheet Cash flow Segment Key ratios Parent company Earning capacity Sustainability Tenants Share information Other CEO statement Growth through investment Diös’ business operations continue to perform steadily. After a quieter summer, activity in the rental market picked up significantly in September. We continue to invest in our properties and carry out projects that strengthen cash flows, improve the properties and create long-term value. Net letting in context Net letting amounted to SEK 4 million during the quarter and SEK 29 million for the period, which is higher than in the equivalent periods in the past two years. The strong net letting reflects the continued high level of business activity in prime locations, where 95 per cent of our portfolio is located. We’re still seeing a selective market with tenants placing greater emphasis on a property’s location, functionality, quality and importance to their business. As a result, letting processes can take longer, but both willingness and ability to pay remain strong for the right premises, as evidenced by several of the deals closed during the quarter. In Luleå, two new companies have moved in to Västra stranden, the IT consulting firm Visionite and the chain of gyms Nordic Wellness. In Östersund centre we have welcomed the co-working company House Be as a tenant, and in Falun centre six new tenants have moved in to previously vacant office premises. A more selective market for office space One common thread among the transactions this quarter is that the premises play a role in the tenant’s ability to attract and retain talent. This appeal begins even outside the building, where the city centre’s amenities, restaurants and places where people socialise play such an important role. With the majority of our portfolio located in central areas and our strong local presence, we are well- positioned to meet this more selective demand. This is entirely in line with the trends described in Newsec’s latest Property Outlook and Fastighetsägarna’s (Swedish Property Owners) Sweden Barometer, which indicate that quality and location are becoming increasingly important. Investments that generate cash flow and property value During the period, we have decided to make investments in the amount of SEK 614 million. The projects include tenant-specific adaptations, energy efficiency improvements and renovations that enable new or extended rental contracts. One example during this period is Länsstyrelsen’s (County Administrative Board) 7,000 square-metre premises in Luleå where we have extended the rental contract and are investing to meet new requirements in areas such as security, functionality and technical solutions. This investment creates modern and functional premises while firming up a long-term customer relationship and future rental income. That’s real estate craftsmanship in action! Through our local presence, we identify needs, develop the right solutions and carry out the investments in collaboration with our tenants. This is how we convert our capital into long-term rental income. Unrealised changes in value amounted to SEK 32 million for the quarter and SEK 155 million for the period. The changes in value primarily reflect the impact of completed investments and strengthened cash flows in the properties and are not attributable to general changes in return requirements. This is a clear example of how our ongoing efforts create value even in a market where return requirements are stable. When the returns on investments exceed the valuation yield, they generate value. This is a key part of our strategy for long-term profitable growth, in which strong growth in property management income and in net asset value per share are crucial. Changing requirements create new opportunities The current global situation is leading to increased demands for security, emer- gency preparedness and operational reliability, which are affecting the space re- quirements of many of our tenants. This is particularly true for government agencies and other organisations with high demands for business continuity and a robust technical infrastructure. This development creates opportunities för Diös to enhance existing properties, make profitable investments and strengthen long-term customer relationships. Our local presence is important. By being close to tenants, decision-makers and local markets, we can identify needs early on and translate them into concrete rentals and projects. At the same time, in- vestments in defence, energy, infrastructure and emergency preparedness con- tinue to drive activity and create new business needs in the hotel, restaurant, retail and office sectors in our cities. Financial stability creates room to manoeuvre Interest rate levels and expectations that central banks will raise official interest rates have changed rapidly since the beginning of the year, underscoring the
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Diös Fastigheter AB – Interim report January–September 2026 5 Introduction About Diös CEO statement Income statement Balance sheet Cash flow Segment Key ratios Parent company Earning capacity Sustainability Tenants Share information Other David Carlsson importance of a balanced capital structure, strong liquidity and active manage- ment of interest rate and refinancing risks. We are actively managing interest rate and capital lock-in periods to create stability and maintain flexibility. Today, we are in a significantly better position than in the past, when fixed interest-rate periods, in particular, were considera- bly shorter. At the end of the quarter, we have a fixed interest-rate period of 2.0 years, a tied-up capital period of 2.6 years and a coverage ratio amounting to 75 per cent. The average interest rate was 3.9 per cent, compared with 4.2 per cent in the previous year. Since the beginning of the year, we have reduced the loan-to-value ratio from 53.8 per cent to 52.0 per cent, providing us with financial flexibility. The combination of a stable cash flow, active debt management and disciplined capital allocation enables us to continue investing when we identify projects that strengthen earnings and create long-term value. We continue to strengthen our position The real estate industry is a long-term business. Value is created through numerous lettings, investments and decisions, each of which contributes to a stronger overall result. This quarter we have taken further steps in implementing our business plan. Our priorities remain unchanged; close tenant relationships, high letting activity, efficient management, profitable investments and discipline in how we use our capital. We are entering the final months of the year with a high level of activity in our letting and transaction discussions and a clear focus on execution, delivery and long-term profitable growth. GROWTH IN PROPERTY MANAGEMENT INCOME PER SHARE, % Target: 10 per cent annual growth GROWTH IN NET ASSET VALUE PER SHARE, % Target: 10 per cent annual growth CO2 EMISSIONS, TONNES Target: 50 per cent reduction of CO2e emissions until 2030 Q3 2026 has been adjusted for the dividend paid and resolved for 2026 of SEK 333m. The outcome reflects colder winter months with higher heating demand and increased district heating emission factors in several locations. 2% -18% -1% 10% 7% 2022 2023 2024 2025 LTM Q3 2026 3% -5% 5% 4% 9% 2022 2023 2024 2025 Q3 2026 0 1,000 2,000 3,000 4,000 5,000 6,000 7,000 8,000 2019 2023 2024 2025 LTM Q3 2026Scope 1 Scope 2 -17%
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Diös Fastigheter AB – Interim report January–September 2026 6 Introduction About Diös CEO statement Income statement Balance sheet Cash flow Segment Key ratios Parent company Earning capacity Sustainability Tenants Share information Other Income statement CONDENSED CONSOLIDATED INCOME STATEMENT, SEKM The Group has no items recognized in other comprehensive income, hence, no separate statement of other comprehensive income is presented. Consequently, profit after tax corresponds to total comprehensive income for the period. There are no potential shares (such as convertibles) and there is therefore no dilutive effect. Columns/rows may not add up due to rounding. Earnings analysis July-September Note 1 Rental income Rental income for the quarter was SEK 652m (666) and the economic occu- pancy rate was 89 per cent (90). The change is primarily attributable to a reduc- tion in the property portfolio. For comparable properties, rental income in- creased by 1.6 per cent in the quarter compared with the previous year. Pass- through, service and other income were SEK 48m (50). Note 2 Property costs The property costs for the quarter were SEK 173m (182). The change is primar- ily attributable to lower repair and tariff-based costs. Of the total property costs, SEK 5m (8) refers to work on leased premises where the costs are passed on to tenants. 2026 2025 2026 2025 LTM 2025 INCOME STATEMENT Note Jul-Sep Jul-Sep Jan-Sep Jan-Sep Oct-Sep Jan-Dec Rental income 1 652 666 1,982 1,993 2,651 2,662 Property costs 2 -173 -182 -592 -603 -823 -834 Operating surplus 3 479 484 1,390 1,390 1,828 1,828 Central administration 4 -21 -21 -62 -62 -90 -90 Net financial items 5 -178 -196 -548 -572 -733 -757 Property management income 6 281 267 779 756 1,005 981 Change in value, properties 7 13 13 144 -120 244 -21 Change in value, derivative instruments 8 162 120 154 12 209 67 Profit before tax 9 455 400 1,078 648 1,457 1,027 Current tax 10 -23 -24 -89 -79 -86 -76 Deferred tax 10 -73 -74 -145 -97 -191 -143 Profit after tax 360 303 844 472 1,180 808 Profit attributable to shareholders of the parent company 360 303 844 472 1,180 808 Earnings per share, SEK 2.59 2.13 6.06 3.33 8.43 5.70 Number of shares outstanding at end of period 138,915,665 141,785,165 138,915,665 141,785,165 138,915,665 141,785,165 Average number of shares 138,915,665 141,785,165 139,411,960 141,687,852 140,010,138 141,712,380 Number of treasury shares at the end of the period 2,869,500 - 2,869,500 - 2,869,500 - Average number of treasury shares 2,869,500 - 2,373,205 97,313 1,775,027 72,785 2026 2025 Change REVENUE GROWTH, SEKM Jul-Sep Jul-Sep % Comparable properties 615 605 1.6 Projects in progress 22 18 Completed projects 4 1 Acquired properties 1 - Sold properties 3 32 Total 645 656 Other income 7 9 Rental income 652 666
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Diös Fastigheter AB – Interim report January–September 2026 7 Introduction About Diös CEO statement Income statement Balance sheet Cash flow Segment Key ratios Parent company Earning capacity Sustainability Tenants Share information Other Note 3 Operating surplus The operating surplus was SEK 479m (484) and the surplus ratio was 74 per cent (74). For comparable properties, the operating surplus increased by 1.3 per cent compared with the third quarter of the previous year. OPERATING SURPLUS AND SURPLUS RATIO Note 4 Central administration The central administration expense was SEK 21m (21). Central administration includes Group-wide costs for staff functions, IT, annual reports, auditors’ fees, legal advice and so on. Note 5 Net financial items Net financial items for the quarter were SEK -178m (-196). The interest costs for the quarter, including costs for interest rate derivatives and loan commit- ments, represent borrowings at an average annual interest rate of 3.9 per cent (4.2). Costs related to finance leases amounted to SEK 1m (1) and other finan- cial costs during the quarter totalled SEK 13m (14). Note 6 Property management income Property management income for the quarter was SEK 281m (267). For compa- rable properties, property management income increased by 4.1 per cent. PROPERTY MANAGEMENT INCOME PER SHARE Note 7 Change in value, properties The average direct yield requirement in the valuation at the end of the quarter was 6.07 per cent (6.14). The unrealised change in value for the quarter amounted to SEK 32m (16). The realised change in value for the quarter amounted to SEK -19m (-2). During the quarter, 0 properties (0) were acquired and 2 properties (2) were divested. Note 8 Change in value, derivative instruments During the quarter, unrealised change in value totalled SEK 162m (120) and realised change in value totalled SEK 0m (0), which have been fully recognised in the income statement. The change is primarily attributable to higher market interest rates. Note 9 Profit before tax Profit before tax amounted to SEK 455m (400). The change is primarily at- tributable to unrealised change in the value of derivatives. Note 10 Taxes There are tax loss carry-forwards in the Group of SEK 0m (5) and there are un- taxed reserves of SEK 585m (503). The fair value of the properties exceeds their tax value by SEK 18,397m (17,709). Deferred tax has been calculated at SEK 12,331m (11,622). The difference of SEK 6,066m (6,087) is attributable to de- ferred tax on asset acquisitions. Diös has no ongoing tax disputes. Current tax was SEK -23m (-24) and deferred tax was SEK -73m (-74). Period January-September The operating surplus amounted to SEK 1,390m (1,390), representing an in- crease of 0 per cent, with a surplus ratio of 71 per cent (71). Net financial items for the period amounted to SEK -548m (-572). Property management income for the period amounted to SEK 779m (756). Profit before tax amounted to SEK 1,078m (648) and the increase in earnings is primarily due to unrealised change in the value of properties and derivative instruments. Unrealised change in the value of derivative instruments amounted to SEK 154m (12) and is mainly due to higher market interest rates. 20 30 40 50 60 70 80 200 250 300 350 400 450 500 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 2023 2024 2025 2026 Operating surplus (la), SEKm Surplus ratio (ra), % 5.50 6.00 6.50 7.00 7.50 8.00 0.00 0.50 1.00 1.50 2.00 2.50 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 2023 2024 2025 2026 Property management income per share (la), SEK Property management income per share rolling 12 months (ra), SEK UNREALISED CHANGE IN VALUE 2026 2025 PROPERTIES, SEKM Jul-Sep Jul-Sep Investment properties -4 2 Project properties 36 10 Development rights - 4 Unrealised change in value 32 16 2026 2025 TAX CALCULATION, SEKM Jul-Sep Jul-Sep Profit before tax 455 400 Nominal tax rate 20.6% -94 -82 Non-deductible interest -15 -19 Sale of properties 17 3 Other tax adjustments -3 - Reported tax expense -95 -97 Of which current tax -23 -24 Of which deferred tax -73 -74
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Diös Fastigheter AB – Interim report January–September 2026 8 Introduction About Diös CEO statement Income statement Balance sheet Cash flow Segment Key ratios Parent company Earning capacity Sustainability Tenants Share information Other Balance sheet and equity CONDENSED CONSOLIDATED BALANCE SHEET, SEKM 1 The comparative period has been adjusted due to reclassification of derivatives, see accounting policies in Other information. CONDENSED STATEMENT OF CHANGES IN EQUITY, SEKM The Group has no items recognized in other comprehensive income. Consequently, profit after tax correspond to total comprehensive income for the period. 2026 2025 2025 ASSETS Note 30 Sep 30 Sep 31 Dec Property, plant and equipment and intangible assets Investment properties 11 32,901 32,849 32,545 Other non-current assets 98 77 100 Total property, plant and equipment and intangible assets 33,000 32,927 32,645 Non-current financial assets Derivative instruments¹ 13 48 1 3 Other non-current financial assets 32 45 32 Total non-current financial assets 80 46 34 Total non-current assets 33,080 32,973 32,679 Current assets Current receivables 317 352 364 Cash and cash equivalents 14 614 313 321 Total current assets 931 665 685 Total assets 34,011 33,637 33,364 EQUITY AND LIABILITIES Equity 12 12,489 11,843 12,179 Non-current liabilities Deferred tax liability 2,659 2,481 2,511 Other provisions 12 11 11 Liabilities to credit institutions 13 14,513 15,281 14,557 Non-current lease liability 79 65 80 Derivative instruments¹ 13 74 207 124 Other non-current liabilities 35 35 35 Total non-current liabilities 17,372 18,080 17,318 Current liabilities Current portion of liabilities to credit institutions 13 3,195 2,694 2,840 Current portion of lease liabilities 11 8 11 Derivative instruments¹ 13 6 35 65 Other current liabilities 937 978 951 Total current liabilities 4,149 3,714 3,868 Total equity and liabilities 34,011 33,637 33,364 2026 2025 2025 EQUITY Jan-Sep Jan-Sep Jan-Dec At the beginning of the period 12,179 11,659 11,659 Share buyback -200 - - Sale of own shares - 24 24 Dividend -333 -312 -312 Profit after tax 844 472 808 At the end of the period 12,489 11,843 12,179
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Diös Fastigheter AB – Interim report January–September 2026 9 Introduction About Diös CEO statement Income statement Balance sheet Cash flow Segment Key ratios Parent company Earning capacity Sustainability Tenants Share information Other Comments on the balance sheet Note 11 Investment properties and property value All properties are valued at each quarterly closing with the aim of determining the individual values of the properties in the event of a sale. Any portfolio ef- fects are thus not considered. On 30 September 2026, 98 per cent of the prop- erty value was externally valued by valuation consultants from CBRE. The valuations are based on a cash flow model with an individual assess- ment for each property of both market return requirements and future earning capacity. The average direct yield requirement was 6.07 per cent. In assessing a property’s future earning capacity, inflation of 1.0 per cent for rental income 2027 and a long-term inflation rate of 2.0 per cent was assumed. Estimated mar- ket rents at contract maturity, occupancy rate and property costs were also con- sidered. For more information regarding accounting policy, valuation method and valuation parameters, refer to note 9 in Diös’ Annual Report for 2025. Development rights have been valued based on an estimated market value in SEK/sq.m. of gross floor space for building rights that have gained legal force. The average value of the development rights in the valuation is approximately SEK 1,500/sq.m. gross floor space (1,300). Approximately 60 per cent of the development rights volume is attributable to commercial premises. Our ambi- tion is to continuously create new development rights for either our own pro- duction or for sales. PROPERTY PORTFOLIO CHANGE IN PROPERTY VALUE1 1 Property reallotment has affected the number of properties. INVESTMENTS INVESTMENTS, ACQUISITIONS AND DIVESTMENTS PER BUSINESS UNIT FOR THE PERIOD 30 Sep 2026 30 Sep 2025 31 Dec 2025 SEKm SEKm SEKm Management portfolio 30,871 30,966 30,770 Project properties 1,880 1,722 1,622 Development rights 150 162 152 Investment properties 32,901 32,849 32,545 SEKm Number SEKm Number SEKm Number Value of property portfolio, 1 Jan 32,545 315 31,413 323 31,413 323 Acquisitions 69 1 1,816 6 1,811 7 Investments in new builds, extensions and conversions 787 - 632 - 940 - Divestments -654 -11 -904 -6 -1,630 -15 Unrealised change in value 155 - -108 - 11 - Value of property portfolio at end of period 32,901 307 32,849 323 32,545 315 30 Sep 2026 30 Sep 2025 31 Dec 2025 30 Sep 2026 30 Sep 2025 31 Dec 2025 SEKm SEKm SEKm Investments in management portfolio 537 431 645 Investments in project properties 250 201 295 Total 787 632 940 -400 -300 -200 -100 0 100 200 Luleå Umeå Skellefteå Sundsvall Östersund Dalarna Gävle SEKm Investment Acquisition Divestment VALUATION ASSUMPTIONS BY PROPERTY CATEGORY The valuation model is generally based on a calculation period of 10 years or longer if there are actual agreements that run longer than 10 years. The figures are not in comparable holdings. SENSITIVITY ANALYSIS BY PROPERTY CATEGORY, KSEK Offices Retail Residential Industrial/ warehouse Other Offices Retail Residential Industrial/ warehouse Other Rental value, SEK per sq.m 2,014 1,861 1,651 795 1,821 1,979 1,820 1,614 803 1,712 Operations & maintenance, SEK per sq.m. 429 484 528 285 444 417 478 514 286 445 Yield for assessing residual value, % 6.1 6.2 5.1 7.5 6.1 6.1 6.3 5.1 7.4 6.1 Cost of capital for discounting to present value, % 8.6 8.7 7.6 9.9 8.6 8.6 8.8 7.5 9.9 8.6 Long-term vacancy, % 6.4 5.6 3.6 13.1 5.5 6.4 6.1 3.6 11.7 5.9 30 Sep 2026 31 Dec 2025 Rental value, +/- SEK 50 per sq.m. 872,126 -872,126 216,056 -216,056 95,481 -95,481 33,161 -33,161 75,885 -75,885 1,292,709 -1,292,709 Operations & maintenance, +/- SEK 25 per sq.m. -436,063 436,063 -108,028 108,028 -47,741 47,741 -16,581 16,581 -37,942 37,942 -646,354 646,354 Yield, +/- 0.25% -561,014 610,012 -116,457 126,386 -57,545 63,572 -5,196 5,576 -41,970 45,591 -782,182 851,137 Cost of capital, +/- 0.25% -413,581 423,023 -92,688 94,882 -33,239 33,987 -4,475 4,572 -31,216 31,920 -575,200 588,385 Long-term vacancy rate, +/- 1% -305,238 304,795 -63,478 58,823 -16,629 16,629 -5,302 5,302 -21,711 21,674 -412,358 407,224 Total Other Industrial/ warehouse Residential Retail Offices
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Diös Fastigheter AB – Interim report January–September 2026 10 Introduction About Diös CEO statement Income statement Balance sheet Cash flow Segment Key ratios Parent company Earning capacity Sustainability Tenants Share information Other PROPERTY TRANSACTIONS 1 The property was divested through property reallotment from Vale 19. Project portfolio The project portfolio amounted to SEK 2,008m, of which SEK 1,393m was earned on 30 September. We are continuously investing in the portfolio to im- prove, adapt and enhance the efficiency of our premises for our tenants. Our in- vestments, excluding project profits, contributed to an increase in the property portfolio’s value by SEK 787m. ACQUIRED AND COMPLETED ON Property Municipality Property category Completion Area, sq.m. Gasverket 1 Sundsvall Offices Q1 2026 2,530 Total 2,530 SOLD AND COMPLETED ON Property Municipality Property category Completion Area, sq.m. Bergnäset 2:671 Luleå Other Q1 2026 11,143 Vale 20¹ Umeå Residential Q1 2026 2,800 Björnjägaren 1 Umeå Retail Q2 2026 4,037 Formen 2 Umeå Retail Q2 2026 1,938 Kedjan 4 Umeå Offices Q2 2026 2,185 Kolven 4 Umeå Offices Q2 2026 5,455 Guckuskon 1 Östersund Other Q2 2026 1,643 Stallet 12 Östersund Offices Q2 2026 1,823 Traktorn 6 Östersund Other Q2 2026 2,435 Norrbacka 12 Sundsvall Other Q3 2026 8,486 Norrmalm 2:28 Sundsvall Other Q3 2026 1,614 Total 43,559 Acquired property Gasverket 1 in Sundsvall.
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Diös Fastigheter AB – Interim report January–September 2026 11 Introduction About Diös CEO statement Income statement Balance sheet Cash flow Segment Key ratios Parent company Earning capacity Sustainability Tenants Share information Other City: Umeå Property: Älvsbacka 9 and 10 Type of project: Offices Leasable area: 5,321 sq.m. Completed: Spring 2026 Tenant: Swedish Defence Conscription and Assessment Agency Investment SEK 122m City: Luleå Property: Biet 11, Västra Stranden Type of project: Tenant-owner apartments Leasable area: 5,062 sq.m. Completed: Q1 2027 Investment SEK 203m City: Falun Property: Holmen 8 Type of project: Education Leasable area: 5,286 sq.m. Completed: Q3 2026 Tenant: AcadeMedia Investment SEK 123m PROJECT PROPERTIES 1 Tenants in the central, regional or local government sectors. 2 Advance purchase agreement has been signed for 100 per cent of the apartments. PROJECTS IN PROGRESS City Property Project type Leasable area, sq.m. Occupancy rate, % Investment, SEKm Accumulated investment, SEKm Rental value, SEKm Completed Environmental certification Improvement Luleå Braxen 1 Offices 2,742 100 73 17 9.3 Q1 2027 BREEAM In-Use, ongoing Improvement¹ Luleå Biet 9 Offices 7,092 100 112 9 18.6 Q1 2028 BREEAM In-Use New build² Luleå Biet 11 Residential 5,062 - 203 108 - Q1 2027 Svanen, ongoing COMPLETED OR PARTIALLY OCCUPIED PROJECTS New build Luleå Biet 7 Offices 5,650 80 209 205 14.3 Q3 2025 BREEAM-SE, ongoing Improvement Umeå Kraften 12 Hotel 2,563 100 72 72 8.0 Q3 2025 BREEAM In-Use Improvement¹ Umeå Älvsbacka 9,10 Offices 5,321 100 122 122 13.1 Q2 2026 BREEAM In-Use Improvement¹ Falun Holmen 8 Education 5,286 100 123 121 13.8 Q3 2026 BREEAM In-Use Total 33,716 914 654
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Diös Fastigheter AB – Interim report January–September 2026 12 Introduction About Diös CEO statement Income statement Balance sheet Cash flow Segment Key ratios Parent company Earning capacity Sustainability Tenants Share information Other Note 12 Equity Equity attributable to shareholders of the parent company on 30 September was SEK 12,489m (12,179). The equity ratio was 36.7 per cent (36.5). The change in equity is attributable to repurchase of treasury shares and the dividend resolved. Note 13 Interest-bearing liabilities During the quarter, green unsecured bonds were issued at historically low mar- gins, demonstrating strong demand for our credit and for green bonds. Nominal interest-bearing liabilities in the Group were SEK 17,733m (17,417). Of total in- terest-bearing liabilities, SEK 10,818m (10,930) refers to bank financing, SEK 1,331m (1,310) to covered bonds, SEK 2,475m (2,450) to commercial paper, SEK 3,110m (2,728) to unsecured bonds and SEK 0m (0) to drawn overdraft facilities. The carrying amount of interest-bearing liabilities amounted to SEK 17,708m and fair-value amounted to SEK 17,785m. The difference is attributa- ble to fixed-rate loans. Future refinancing will normally be completed 3-9 months before the maturity date. At the end of the period, the loan-to-value ratio for the Group was 52.0 per cent (52.5). The secured loan-to-value ratio amounted to 35.0 per cent (36.6). The average annual interest rate, including the cost of derivative instruments and loan commitments but excluding accrued loan costs, was 3.9 per cent (3.9) at the end of the period and the interest coverage ratio for the quar- ter was 2.6 (2.3). Fixed-rate terms and loan maturities The average fixed-rate term of the loans, including derivative instruments, was 2.0 years (2.1) and the average loan maturity 2.6 years (2.6). Of the Group’s out- standing loans, SEK 4,615m (4,708) is subject to fixed interest rates, of which SEK 2,475m (2,450) refers to commercial paper. Total interest-rate hedged debt amounted to SEK 13,290m (11,908), corresponding to an interest rate hedging ratio of 74.9 per cent (68.4). Fixed-rate loans and derivatives totalling SEK 3,353m (3,996) mature within 12 months. BREAKDOWN OF INTEREST-BEARING FINANCING GREEN FINANCING INTEREST AND LOAN MATURITY STRUCTURE ON 30 SEPTEMBER 2026 1 Nominal amount. 2 Average annual interest rate refers to the average interest rate based on interest rate terms and the outstanding liability 2026-09-30. MATURITY PROFILE, INTEREST-BEARING LIABILITIES NET DEBT TO EBITDA, TIMES LOAN-TO-VALUE RATIO, % INTEREST COVERAGE RATIO, TIMES Bank funding, 50% Covered bonds, 6% Unsecured bonds, 14% Commercial paper, 12% Undrawn credit facilities, 18% Sustainability-linked loans, 32% Green financing, 21% Other financing, 47% Maturity year Loan amount, SEKm¹ Average annual interest rate², % Credit agreements, SEKm Drawn, SEKm 2026 2,315 3.0 460 460 2027 4,522 3.8 5,304 3,404 2028 5,346 3.6 6,164 5,264 2029 3,985 3.4 4,039 2,889 2029+ 1,565 3.5 5,717 5,717 Drawn credit facilities 17,733 3.5 21,683 17,733 Undrawn credit facilities 3,950 0.1 Financial instruments 11,150 0.3 Total 3.9 Interest rate and margin expiration Loan maturity 0 200 400 600 800 1,000 1,200 1,400 1,600 1,800 2,000 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q1 Q2 Q1 Q3 Q1 Q4 Q3 2026 2027 2028 2029 2030 2031 2031 2033 2034 2035 SEKm Bank funding Covered bonds Unsecured bonds 0.0 2.0 4.0 6.0 8.0 10.0 12.0 14.0 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 2023 2024 2025 2026 40.0 42.0 44.0 46.0 48.0 50.0 52.0 54.0 56.0 58.0 60.0 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 2023 2024 2025 2026 0.0 0.5 1.0 1.5 2.0 2.5 3.0 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 2023 2024 2025 2026
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Diös Fastigheter AB – Interim report January–September 2026 13 Introduction About Diös CEO statement Income statement Balance sheet Cash flow Segment Key ratios Parent company Earning capacity Sustainability Tenants Share information Other Derivative instruments Out of the Group’s total interest-bearing liabilities, SEK 11,150m (9,650) has been hedged through derivative instruments. The financial instruments limit the impact of changes in interest rates on our average borrowing cost. On 30 Sep- tember, the market value of the derivative portfolio was SEK -32m (-187). De- rivative instruments are measured at fair value based on observable market data and classified as level 2 in the fair value hierarchy. Fair values are determined us- ing established valuation models, with observable market interest rates and yield curves as inputs. No transfers between level 1 and level 2 have occurred during the period. Change in value is recognised through profit or loss. DERIVATIVE CONTRACTS ON 30 SEPTEMBER 2026 SENSITIVITY ANALYSIS AS AT 30 SEPTEMBER 20261 1 If market interest rates increase by 1 percentage point. Note 14 Cash and cash equivalents and overdraft facilities Consolidated cash and cash equivalents at the end of the period were SEK 614m (321) and drawn overdraft facilities were SEK 0m (0). The approved credit limit on the overdraft facility was SEK 700m (700) and the total liquidity reserve less outstanding commercial paper was SEK 2,789m (2,921). Type Nominal value, SEKm Remaining maturity, years Swap rate, % Market value,SEKm Interest rate swap 1,500 1.8 2.7 -11.0 Interest rate swap 1,000 1.5 2.5 -6.5 Interest rate swap 400 3.6 2.3 10.8 Interest rate swap 1,500 8.2 2.3 -34.0 Interest rate swap 250 1.2 2.0 2.2 Interest rate swap 500 3.9 2.3 15.0 Interest rate swap 500 3.9 2.2 3.0 Interest rate swap 1,000 3.7 2.4 5.0 Interest rate swap 500 1.5 2.5 1.8 Interest rate swap 1,000 1.8 2.9 -16.3 Interest rate swap 2,000 0.1 2.8 -5.9 Interest rate swap 500 2.4 2.3 -6.0 Interest rate swap 500 2.7 2.3 9.7 Total 11,150 2.8 2.5 -32.3 Change in annual average interest rate, % Change in annual average interest expense, SEKm Change in market value, SEKm Loan portfolio excl. derivative instruments 0.7 131 Derivative portfolio -0.5 -101 360 Loan portfolio incl. derivative instruments 0.2 30 360
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Diös Fastigheter AB – Interim report January–September 2026 14 Introduction About Diös CEO statement Income statement Balance sheet Cash flow Segment Key ratios Parent company Earning capacity Sustainability Tenants Share information Other Cash flow CONDENSED CONSOLIDATED CASH FLOW STATEMENT, SEKM 2026 2025 2026 2025 2025 OPERATING ACTIVITIES Jul-Sep Jul-Sep Jan-Sep Jan-Sep Jan-Dec Operating surplus 479 484 1,390 1,390 1,828 Central administration -21 -21 -62 -62 -90 Reversal of depreciation, amortisation and impairment 2 3 7 6 7 Interest received 3 2 5 4 10 Interest paid -179 -190 -552 -595 -796 Tax paid 16 -19 -78 -85 -86 Cash flow from operating activities before changes in working capital 300 260 710 658 874 Changes in working capital Decrease (+)/increase (-) in receivables 91 -25 30 -85 -18 Decrease (-)/increase (+) in liabilities -74 -8 -111 6 41 Total changes in working capital 17 -33 -80 -79 23 Cash flow from operating activities 317 227 630 579 897 INVESTING ACTIVITIES Investments in new builds, conversions and extensions -210 -207 -787 -632 -940 Acquisition of properties -0 -3 -64 -1,779 -1,779 Sale of properties 156 11 642 765 1,509 Change of other financial assets - 1 - 2 16 Cash flow from investing activities -53 -198 -208 -1,644 -1,194 2026 2025 2026 2025 2025 FINANCING ACTIVITIES Jul-Sep Jul-Sep Jan-Sep Jan-Sep Jan-Dec Dividends paid -83 -78 -245 -156 -234 Acquisition of own shares - - -200 - - Sale of own shares - - - 24 24 Change in interest-bearing liabilities 427 1,395 702 3,586 3,904 Repayment of interest-bearing liabilities -230 -1,514 -386 -2,481 -3,480 Cash flow from financing activities 114 -197 -129 973 214 Cash flow for the period 378 -168 293 -92 -84 Cash and cash equivalents at beginning of period 236 481 321 405 405 Cash and cash equivalents at end of period 614 313 614 313 321
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Diös Fastigheter AB – Interim report January–September 2026 15 Introduction About Diös CEO statement Income statement Balance sheet Cash flow Segment Key ratios Parent company Earning capacity Sustainability Tenants Share information Other Segment reporting Figures refer to SEKm unless otherwise indicated. Columns/rows may not add up due to rounding. 2026 2025 2026 2025 2026 2025 2026 2025 2026 2025 2026 2025 2026 2025 2026 2025 By segment Jan-Sep Jan-Sep Jan-Sep Jan-Sep Jan-Sep Jan-Sep Jan-Sep Jan-Sep Jan-Sep Jan-Sep Jan-Sep Jan-Sep Jan-Sep Jan-Sep Jan-Sep Jan-Sep Rental income 348 362 238 235 292 285 247 304 363 311 155 157 338 340 1,982 1,993 Property costs excl. property tax and property management -74 -75 -54 -49 -65 -65 -65 -80 -66 -58 -38 -38 -60 -63 -421 -428 Property tax -14 -14 -12 -14 -17 -17 -13 -17 -21 -18 -10 -9 -22 -23 -109 -111 Property management -10 -10 -8 -8 -9 -9 -10 -12 -10 -9 -6 -6 -9 -9 -62 -64 Operating surplus 250 262 164 164 202 194 159 195 266 226 102 105 247 244 1,390 1,390 No. of properties 55 56 39 39 48 49 70 79 33 37 28 28 34 35 307 323 Leasable area, sq.m. 295,707 295,018 191,326 205,946 208,229 215,135 237,450 280,332 241,985 254,498 138,719 137,943 215,372 228,395 1,528,788 1,617,267 Rental value for the period 376 388 269 263 326 318 288 342 387 330 173 173 360 365 2,180 2,179 Economic occupancy rate, % 91 92 88 87 88 88 85 88 92 91 89 90 92 92 90 90 Surplus ratio, % 73 73 70 71 71 69 65 65 75 75 66 67 74 72 71 71 Dalarna Luleå GroupGävle SkellefteåSundsvall Östersund Umeå Segment reporting Geographical distribution is the primary basis for segmen- tation. Diös’ operations are organized into seven business units. All business units (segments) conduct property management and letting of commercial premises and resi- dential units. Comments on performance for the period The segment report does not refer to a comparable port- folio. The decrease in operating surplus in Östersund and Dalarna is primarily attributable to changes in the prop- erty portfolio, following transactions. The increase in op- erating surplus in Umeå is mainly attributable to changes in the property portfolio, following transactions.
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Diös Fastigheter AB – Interim report January–September 2026 16 Introduction About Diös CEO statement Income statement Balance sheet Cash flow Segment Key ratios Parent company Earning capacity Sustainability Tenants Share information Other Financial key ratios The interim report presents non-IFRS performance measures. We consider that these measures provide valuable additional information for investors, analysts and the company’s management, as they enable the evaluation of relevant trends and the company’s performance. As not all companies calculate financial measures in the same way, these are not always com- parable with the measures used by other companies. These financial measures should therefore not be viewed as substi- tutes for IFRS-defined measures. Figures refer to SEKm unless otherwise indicated. The following tables present non-IFRS measures unless otherwise stated. Definitions of these measures are provided on page 26 and descriptions of the purpose of the various KPIs are provided in the annual report for 2025. The financial tar- gets for 2026 adopted by the Board are presented on page 5 of this report. 2026 2025 2026 2025 2025 SHARE INFORMATION Jul-Sep Jul-Sep Jan-Sep Jan-Sep Jan-Dec Number of shares outstanding at end of period ('000) 138,916 141,785 138,916 141,785 141,785 Average number of shares (‘000) 138,916 141,785 139,412 141,688 141,712 PROPERTY MANAGEMENT INCOME Profit before tax 455 400 1,078 648 1,027 Reversal Change in value, properties -13 -13 -144 120 21 Change in value, derivative instruments -162 -120 -154 -12 -67 Property management income 281 267 779 756 981 Average number of shares (‘000) 138,916 141,785 139,412 141,688 141,712 Property management income per share, SEK 2.02 1.88 5.59 5.33 6.92 EPRA EARNINGS (PROPERTY MANAGEMENT INCOME AFTER TAX) Property management income 281 267 779 756 981 Tax depreciation and non-deductible interest etc. -146 -120 -514 -392 -649 Taxable property management income 135 147 266 364 332 Current tax attributable to property management income -28 -30 -55 -75 -68 Property management income 281 267 779 756 981 Current tax attributable to property management income -28 -30 -55 -75 -68 EPRA Earnings 253 237 725 681 912 Average number of shares (‘000) 138,916 141,785 139,412 141,688 141,712 EPRA Earnings per share, SEK 1.82 1.67 5.20 4.80 6.44 There is no dilutive effect, as no potential shares (such as convertibles) exist. 2026 2025 2026 2025 2025 LOAN-TO-VALUE RATIO Jul-Sep Jul-Sep Jan-Sep Jan-Sep Jan-Dec Interest-bearing liabilities 17,708 17,975 17,397 Reversal Cash and cash equivalents -614 -313 -321 Net debt 17,095 17,662 17,075 Investment properties 32,901 32,849 32,545 Loan-to-value ratio, % 52.0 53.8 52.5 SECURED LOAN-TO-VALUE RATIO Net debt 17,095 17,662 17,075 Unsecured liabilities -5,568 -4,995 -5,164 Secured liabilities 11,527 12,667 11,911 Investment properties 32,901 32,849 32,545 Secured loan-to-value ratio, % 35.0 38.6 36.6 INTEREST COVERAGE RATIO Property management income 281 267 779 756 981 Reversal Financial costs 181 198 553 576 768 Total 461 465 1,332 1,332 1,748 Financial costs 181 198 553 576 768 Interest coverage ratio, times 2.6 2.3 2.4 2.3 2.3
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Diös Fastigheter AB – Interim report January–September 2026 17 Introduction About Diös CEO statement Income statement Balance sheet Cash flow Segment Key ratios Parent company Earning capacity Sustainability Tenants Share information Other Financial key ratios, cont. 1 Estimated actual deferred tax has been calculated at approx. four per cent based on a discount rate of three per cent. The calculation assumes that the property portfolio will be realised over a period of 50 years, with 10 per cent of the portfolio being sold directly subject to a nominal tax rate of 20.6 per cent, and the remaining 90 per cent being sold indirectly through companies subject to a nominal tax rate of 6 per cent. 2026 2025 2026 2025 2025 NET DEBT TO EBITDA Jul-Sep Jul-Sep Jan-Sep Jan-Sep Jan-Dec Interest-bearing liabilities 17,708 17,975 17,397 Cash and cash equivalents -614 -313 -321 Net debt 17,095 17,662 17,075 Operating surplus, rolling 12 months 1,828 1,804 1,828 Central administration, rolling 12 months -90 -88 -90 Reversal Depreciation and amortisation, rolling 12 months 9 7 7 EBITDA 1,746 1,723 1,745 NET DEBT TO EBITDA 9.8 10.3 9.8 EQUITY RATIO Equity 12,489 11,843 12,179 Total assets 34,011 33,637 33,364 Equity ratio, % 36.7 35.2 36.5 EPRA NRV Equity 12,489 11,843 12,179 Reversal Fair value of financial instruments 32 242 187 Deferred tax on temporary differences 2,540 2,394 2,436 EPRA NRV 15,062 14,479 14,802 Number of shares outstanding at end of period ('000) 138,916 141,785 141,785 EPRA NRV per share 108.4 102.1 104.4 EPRA NTA EPRA NRV 15,062 14,479 14,802 Deductions Fair value of financial instruments -32 -242 -187 Estimated actual deferred tax on temporary differences, approx. 4%¹ -474 -446 -454 EPRA NTA 14,556 13,791 14,161 Number of shares outstanding at end of period ('000) 138,916 141,785 141,785 EPRA NTA per share 104.8 97.3 99.9 2026 2025 2026 2025 2025 EPRA NDV Jul-Sep Jul-Sep Jan-Sep Jan-Sep Jan-Dec Equity 12,489 11,843 12,179 EPRA NDV 12,489 11,843 12,179 Number of shares outstanding at end of period ('000) 138,916 141,785 141,785 EPRA NDV per share 89.9 83.5 85.9 Return on equity Profit after tax, rolling 12 months 1,180 798 808 Average equity 12,173 11,722 11,852 Return on equity, rolling 12 months, % 9.7 6.8 6.8 Equity per share Equity 12,489 11,843 12,179 Number of shares outstanding at end of period ('000) 138,916 141,785 141,785 Equity per share, SEK 89.9 83.5 85.9 Earnings per share Profit after tax 360 303 844 472 808 Average number of shares (‘000) 138,916 141,785 139,412 141,688 141,712 Earnings per share, SEK 2.59 2.13 6.06 3.33 5.70 CASH FLOW PER SHARE Profit before tax 455 400 1,078 648 1,027 Reversal Unrealised change in value, properties -32 -16 -155 108 -11 Unrealised change in value, derivative instruments -162 -120 -154 -12 -67 Depreciation and amortisation 2 2 7 6 7 Current tax -23 -24 -89 -79 -76 Total 241 242 687 670 880 Average number of shares (‘000) 138,916 141,785 139,412 141,688 141,712 Cash flow per share, SEK 1.73 1.71 4.93 4.73 6.21 NET LEASING New contracts signed 38 65 172 162 238 Terminated contracts -34 -64 -143 -158 -235 Net leasing, SEKm 4 1 29 4 3
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Diös Fastigheter AB – Interim report January–September 2026 18 Introduction About Diös CEO statement Income statement Balance sheet Cash flow Segment Key ratios Parent company Earning capacity Sustainability Tenants Share information Other Financial key ratios, cont. 1 Interest-bearing liabilities in key ratio calculations refer to recognised amounts, not nominal amounts. SUMMARY OF QUARTERLY RESULTS 1 Includes expenses relating to commitment commission and derivatives. 2026 2025 2026 2025 2025 ECONOMIC OCCUPANCY RATE Jul-Sep Jul-Sep Jan-Sep Jan-Sep Jan-Dec Contracted rental income 645 656 1,954 1,960 2,615 Rental value for the period 723 733 2,180 2,178 2,907 Economic occupancy rate, % 89 90 90 90 90 SURPLUS RATIO Operating surplus 479 484 1,390 1,390 1,828 Contracted rental income 645 656 1,954 1,960 2,615 Surplus ratio, % 74 74 71 71 70 DEBT/EQUITY RATIO Interest-bearing liabilities 17,708 17,975 17,397 Equity 12,489 11,843 12,179 Debt/equity ratio, times 1.4 1.5 1.4 EPRA VACANCY RATE Estimated market rent for vacant space 293 290 285 Annualised rental value, whole portfolio 2,823 2,875 2,813 EPRA vacancy rate, % 10.4 10.1 10.1 INTEREST-BEARING LIABILITIES¹ Bank funding 10,810 11,670 10,922 Covered bonds 1,331 1,310 1,310 Commercial paper 2,462 2,272 2,441 Unsecured bonds 3,105 2,723 2,723 Overdraft facilities - - - Interest-bearing liabilities 17,708 17,975 17,397 2026 2026 2026 2025 2025 2025 2025 2024 Jul-Sep Apr-Jun Jan-Mar Oct-Dec Jul-Sep Apr-Jun Jan-Mar Oct-Dec Income, SEKm 652 667 663 669 666 666 661 632 Operating surplus, SEKm 479 485 425 438 484 479 427 414 Property management income, SEKm 281 279 220 225 267 268 221 194 Profit for the period, SEKm 360 236 248 336 303 8 162 326 Surplus ratio, % 74 74 65 67 74 73 66 67 Economic occupancy rate, % 89 90 90 90 90 90 90 91 Equity ratio, % 36.7 36.0 35.8 36.5 35.2 34.3 36.9 36.2 Property loan-to-value ratio, % 52.0 52.6 53.2 52.5 53.8 54.0 52.8 52.9 Average interest rate at end of period, %¹ 3.9 3.8 4.1 3.9 4.0 4.0 4.2 4.3 Interest coverage ratio, times 2.6 2.5 2.2 2.2 2.3 2.4 2.2 2.0 Yield % 6.07 6.08 6.09 6.10 6.14 6.15 6.13 6.14 Property management income per share, SEK 2.02 2.01 1.57 1.59 1.88 1.89 1.56 1.37 Earnings per share, SEK 2.59 1.70 1.77 2.37 2.14 0.05 1.14 2.30 Equity per share, SEK 89.9 87.3 85.6 85.9 83.5 81.4 83.5 82.4 Share price, SEK 57.3 64.2 62.8 65.7 65.3 69.3 66.6 79.2
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Diös Fastigheter AB – Interim report January–September 2026 19 Introduction About Diös CEO statement Income statement Balance sheet Cash flow Segment Key ratios Parent company Earning capacity Sustainability Tenants Share information Other Parent company The activities of the parent company consist of central Group functions as well as the ownership and operation of the Group’s subsidiaries. Net revenue totalled SEK 159m (148) and profit after tax was SEK 34m (-30). Net revenue primarily comprised services provided to the Group’s subsidiaries. Unrealised change in value of derivative instruments was SEK 109m (14) and realised change was SEK 0m (0), which was fully recognised in the income statement. The average annual interest rate, excluding interest rate hedges, based on the situation on 30 September amounted to 3.5 per cent (3.8). Cash and cash equivalents on 30 September were SEK 548m (227) and drawn overdraft facilities were SEK 0m (0). External interest-bearing liabilities, excluding drawn overdraft facilities, totalled SEK 6,347m (5,971), of which SEK 2,462m (2,440) referred to outstanding commercial paper. The parent company applies RFR 2 Financial Reporting for Legal Entities. CONDENSED PARENT COMPANY INCOME STATEMENT, SEKM The parent company has no items recognized in other comprehensive income, hence, no separate statement of other comprehensive income is presented. Consequently, profit after tax corresponds to total comprehensive income for the period. CONDENSED PARENT COMPANY BALANCE SHEET, SEKM 1The comparative period for interest-bearing liabilities has been adjusted due to reclassification of derivatives, see accounting policies under Other information. 2026 2025 LTM 2025 INCOME STATEMENT Jan-Sep Jan-Sep Oct-Sep Jan-Dec Net revenue 159 148 227 217 Gross profit 159 148 227 217 Central administration -176 -186 -249 -259 Operating profit -17 -38 -22 -42 Income from interests in Group companies -4 - 154 158 Change in value, derivative instruments 109 14 162 67 Profit from financial items -31 -4 -36 -9 Profit after financial items 57 -28 259 174 Appropriations - - 44 44 Profit after appropriations 57 -28 302 218 Current tax - - -1 -1 Deferred tax -22 -3 -31 -12 Profit after tax 34 -30 270 205 2026 2025 2025 ASSETS 30 Sep 30 Sep 31 Dec Non-current assets Property, plant and equipment and intangible assets 0 0 0 Non-current financial assets Investments in Group companies 2,907 2,932 2,787 Receivables from Group companies 15,918 16,117 16,275 Deferred tax asset 18 49 40 Other non-current financial assets 1 - 1 Total non-current financial assets 18,845 19,099 19,103 Total non-current assets 18,845 19,099 19,103 Current assets Current receivables Receivables from Group companies 3,142 3,321 3,196 Other assets 61 96 65 Total current receivables 3,203 3,417 3,261 Cash and cash equivalents 548 259 227 Total current assets 3,752 3,676 3,488 Total assets 22,597 22,775 22,591 EQUITY AND LIABILITIES Equity Restricted equity 568 568 568 Non-restricted equity 2,055 2,318 2,554 Total equity 2,623 2,887 3,123 Untaxed reserves 2 1 2 Provisions 2 1 1 Non-current liabilities Liabilities to credit institutions¹ 4,959 6,126 4,877 Liabilities to Group companies 6,467 6,539 6,450 Derivative instruments¹ 74 207 124 Total non-current liabilities 11,500 12,872 11,451 Current liabilities Liabilities to credit institutions¹ 1,388 379 1,094 Liabilities to Group companies 6,838 6,365 6,699 Derivative instruments¹ 6 35 65 Other liabilities 237 236 156 Total current liabilities 8,469 7,015 8,014 Total equity and liabilities 22,597 22,775 22,591
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Diös Fastigheter AB – Interim report January–September 2026 20 Introduction About Diös CEO statement Income statement Balance sheet Cash flow Segment Key ratios Parent company Earning capacity Sustainability Tenants Share information Other Earnings capacity This summary presents the company’s earning capacity on a twelve-month basis as of 1 October. The purpose is to illustrate a normalized year based on current property portfolio, interest costs and organization at a given point in time. This presentation is not to be regarded as a forecast, and actual results may therefore differ due to decisions or unforeseen events. The earning ca- pacity does not include any assessments of future changes in rental levels, va- cancies or interest rates. Nor does it consider change in values, change in property portfolio or effects of derivative instruments. Basis for assessment Rental income Rental income is based on contracted rental income on an annual basis. Rental income is reduced by rent discounts of SEK 12m. Rent discounts are typically granted at the start of a lease term and are gradually reduced thereaf- ter. Property costs Property costs represent an estimate of property costs for a normal year, in- cluding repairs and maintenance. They also include property administration and property tax. Central administration Costs for central administration are based on normalised outcome for the last twelve months. Net financial items Net financial items have been calculated based on interest-bearing liabilities and assets as of the balance sheet date. Interest costs are based on the Group’s average interest rate, with the addition of accrued financing costs and costs for unutilized credit facilities. Net financial items also include lease costs, primarily ground rent fees, which are based on actual outcome over the past twelve months. 1 Ground rent fees and financial leasing amounting to SEK 3m are included. 2026 2026 2026 2026 CURRENT EARNING CAPACITY 1 Oct 1 Jul 1 Apr 1 Jan Rental income 2,570 2,569 2,595 2,600 Property costs -805 -812 -822 -827 Operating surplus 1,765 1,756 1,773 1,774 Central administration -83 -83 -83 -83 Operating profit 1,682 1,673 1,690 1,691 Net financial items¹ -709 -704 -735 -701 Property management income 973 970 955 990 Number of shares outstanding at end of period 138,915,665 138,915,665 138,915,665 141,785,165 Property management income per share, SEK 7.00 6.98 6.87 6.98
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Diös Fastigheter AB – Interim report January–September 2026 21 Introduction About Diös CEO statement Income statement Balance sheet Cash flow Segment Key ratios Parent company Earning capacity Sustainability Tenants Share information Other Sustainability By defined sustainability goals, we run our operation in a responsible way to create long-term business. Climate targets Our goal is to reduce scope 1 and 2 emissions by 50 per cent by 2030, com- pared with the 2018 baseline, and to reach net zero by 2045. During the au- tumn, our science-based targets are being revalidated to ensure that our tran- sition remains aligned with evolving external requirements. Scope 2 and en- ergy-related emissions in category 3.3 depend on actual energy consumption and the environmental impact factors of the energy sources. The emissions for 2026 are indicative, based on energy data for 2026 and emission data for 2025. Energy consumption and performance Energy and power needs in properties are affected by external factors such as temperature, wind and solar radiation, as well as comfort demands. These factors constantly change, requiring active and systematic optimisation efforts to manage costs and emissions. For comparable properties, energy consump- tion decreased by 3.3 per cent during the reporting period. Green leases are signed to increase tenant engagement and create incentives for both parties to contribute to efficient energy solutions, bringing us closer to our climate goals. Our systematic energy management efforts are essential for optimising ongoing property operations. To future-proof our property portfolio, we in- vest in developing the portfolio and improve energy efficiency. Most of our portfolio is classified as energy class C or better. For properties with lower energy rating, commercial and technical development plans are established to identify significant investment needs and assess the property’s potential for improvement. EU taxonomy and green properties Since 2024, our criteria for classifying properties as green have been aligned with the energy requirement of the EU Taxonomy. This means that the primary energy figures must meet Fastighetsägarnas’ threshold values for the top 15 per cent of national building stock. Climate risk assessments comple- ment environmental certifications, which enable the expansion of green prop- erties within our portfolio and access improved financing terms. Efforts to progressively upgrade the portfolio and increase the number of certified properties has proceeded as planned to meet our objectives. Through contin- ued systematic efforts and investments in the property portfolio, we see good potential of achieving the target of 55 per cent green properties by year-end. Projects and investments New development and renovation generate direct and indirect emissions, and account for significant resource use. Conducting life cycle analyses at an early stage helps us identify reduction measures, enables greater comparability and allows us to set stricter requirements on material choices in our projects. B C D E F 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% Atemp 1 Base year 2018. 2 Voluntary and indicative quarterly reporting. LTM CLIMATE¹ Unit Oct-Sep 2025 2018 Commentary Scope 1 and 2 GHG emissions tonnes CO e 5,845 5,186 7,022 Target: -50 percent by 2030. Assessed and approved by SBTi Scope 3 GHG emissions tonnes CO e 11,896 11,842 844 Prior to 2025, only categories 3.3 and 3.6 were included 2026 2025 2024 ENERGY CONSUMPTION Jan-Sep Jan-Sep Jan-Sep Electricity and district heating, LfL kWh/sq.m Atemp 72.4 78.3 80.6 Normalized district heating Cooling, LfL kWh/sq.m Atemp 8.5 8.5 11.0 Not included in the energy savings target Energy savings % -3.3 -5.6 -1.5 Target: -3 procent per year Energy consumption, Abs kWh/sq.m leasable area 93.1 85.8 100.2 Non-normalized district heating Solar electricity generation MWh 1,404 1,520 1,462 Fossil-free energy, annual % 98 98 99 Emissions data from Swedenergy 2025 ENERGY PERFORMANCE CERTIFICATES, EPC A-C D E-G Portfolio per EPC % of total sq.m Atemp 64 23 13 Follows the regulations of Boverket. As of end of period. 2026 PROJECTS AND INVESTMENTS 30 Sep 2025 2024 Green properties % of MV 49 41 31 Target: 55 percent green properties by 2026 Environmentally certified % of MV 56 54 42 Level BREEAM In-Use, very good or equivalent Energy efficiency % of MV 61 58 48 Aligned with the EU Taxonomy's top 15 per cent Climate assessment % of MV 64 63 60 Climate risk assessment Green lease % of contract value 36 31 29 2026 EU:S TAXONOMY REPORTING² 30 Sep 2025 2024 Aligned turnover % / mSEK 51 / 1014 40 / 971 32 / 729 Aligned capital expenditure % / mSEK 37 / 291 29 / 270 15 / 135 Aligned operating expenditure % / mSEK 42 / 52 31 / 60 25 / 47
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Diös Fastigheter AB – Interim report January–September 2026 22 Introduction About Diös CEO statement Income statement Balance sheet Cash flow Segment Key ratios Parent company Earning capacity Sustainability Tenants Share information Other Our tenants Net leasing Net leasing for the quarter was SEK 4m (1). Major lettings during the quarter were to Indomi Psykiatri in Stranden 11:4, Mora, House Be in Åkeriet 11, Östersund, and The Loft in Hunden 15, Luleå. Major terminations were Deloitte in Nytorget 2, Umeå, Waynes Coffee in Norr 31:9, Gävle, and Skandi- naviska Enskilda Banken in Vedkompaniet 2, Falun. Of our commercial leases, 98 per cent have upward index adjustments, where 95 per cent have a CPI ad- justment and 3 per cent a fixed upwards adjustment. Lease term The average contract term for commercial leases on 30 September was 3.6 years (3.6). Vacancies On 30 September, the economic vacancy rate was 10 per cent (10). OUR LARGEST TENANTS ON 30 SEPTEMBER 2026 1 Includes contracts with completion dates in the future. 2 Tenants with operations on behalf of the central, regional or local government sectors are financed with municipal school funding NET LEASING, SEKM LEASES AND MATURITIES 1 Other leases refer mainly to garage and parking spaces. No. of contracts Annual contract value¹, SEK '000 Average lease term¹, years Swedish Transport Administration¹ ² 42 120,327 4.4 Swedish Police Authority¹ ² 39 66,120 5.0 Strawberry 4 60,031 11.6 Swedish Social Insurance Agency² 12 58,781 3.2 Swedbank AB¹ 14 47,312 3.6 Sweco Sverige AB 63 38,786 1.9 Municipality of Falun² 14 37,924 4.1 Swedish Public Employment Service² 23 35,937 1.8 Telia Sverige AB 38 35,635 4.2 Municipality of Umeå¹ ² 39 34,113 3.0 Total 288 534,966 4.6 - 150 - 100 - 50 0 50 100 150 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 2023 2024 2025 2026 New contracts Terminated contracts LTM Net leasing Commercial leases, maturity year No. of contracts Contract value, SEKm Share of value, % 2026 328 107 4 2027 914 370 15 2028 640 484 19 2029 550 470 19 2030+ 440 867 34 Total 2,872 2,298 91 Residential 1,712 183 7 Other leases¹ 2,226 38 2 Total 6,810 2,519 100
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Diös Fastigheter AB – Interim report January–September 2026 23 Introduction About Diös CEO statement Income statement Balance sheet Cash flow Segment Key ratios Parent company Earning capacity Sustainability Tenants Share information Other Share information Share performance Diös’ share price at the end of the period was SEK 57.3 (65.3), which represents a market capitalisation of SEK 8,117m (9,259) and the return for the past 12 months was -12.3 per cent (-25.4). If the dividend is included, the total return on the shares was -9.2 per cent (-24.1). The return on OMX Stockholm 30 Index was 22.8 per cent (1.4) and the return on OMX Stockholm Real Estate PI index was -18.4 per cent (-24.1). On 30 September, Diös Fastigheter AB had 15,403 shareholders (16,357). The share of foreign-owned shares was 28.3 per cent (28.9). The single largest shareholder was AB Persson Invest, with 15.6 per cent (15.6) of the shares. The ten largest share- holders accounted for 51.8 per cent (50.9) of the total number of shares and voting rights. The Annual General Meeting 2026 resolved to authorise the company to issue or buy back 10 per cent of all outstanding shares of the company. During the pe- riod, Diös repurchased treasury shares amounting to SEK 200m with the aim of op- timizing capital structure and create shareholder value, reflecting strong cash flows and the assessment that the share is trading at a discount to its net asset value. Diös Fastigheter AB is a publicly traded company listed on Nasdaq OMX Nor- dic Stockholm, Mid Cap list. The ticker symbol is DIOS and the ISIN code SE0001634262. During the third quarter of 2026, no flagging notices were issued. Return on equity and net asset value Return on equity for the past 12 months was 9.7 per cent (6.8). Equity at the end of the period was SEK 12,489m (12,179) and the long-term net asset value, EPRA NRV, was SEK 15,062m (14,802). On a per share basis, EPRA NRV was SEK 108.4 (104.4), which means that the share price on 30 September represented 53 per cent (63) of long-term net asset value. EPRA NTA was SEK 104.8 (99.9) per share. Earnings Earnings per share for the period were SEK 6.06 (3.33), while long-term earnings per share, expressed as EPRA EPS, were SEK 5.20 (4.80). LARGEST SHAREHOLDERS Diös Fastigheter AB on 30 September 2026 SHARE PRICE Source: Monitor by Modular Finance AB. Compiled and processed data from, among others, Euroclear, Morningstar and Finansinspektionen. SHAREHOLDER No. of shares Capital and votes, % AB Persson Invest 22,074,488 15.6 Backahill Inter AB 14,857,452 10.5 Länsförsäkringar Fonder 9,863,292 7.0 Karl Hedin 4,862,547 3.4 Vanguard 4,653,284 3.3 Nordea Fonder 4,222,069 3.0 Avanza Pension 3,832,971 2.7 BlackRock 3,554,834 2.5 American Century Investment Management 3,369,102 2.4 Family Dybeck, including companies 2,175,183 1.5 Total, largest shareholders 73,465,222 51.8 Treasury shares 2,869,500 2.0 Other shareholders 65,450,443 46.2 Total 141,785,165 100.0 0 1 2 3 4 5 6 7 8 9 10 OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP VOLUME(MILLIONS) Volume 50 55 60 65 70 75 80 85 90 95 100 SHARE PRICE (SEK) Diös Fastigheter OMX Stockholm 30 Index OMX Stockholm Real Estate PI Investing in Diös 3 Unique position in an attractive market We are the market-leading property owner in a geography where extensive investments in green basic industry are creating very good growth conditions. 43 Long-term business model Our business model is based on continuously fu- ture proofing our properties by developing attrac- tive premises that create tenant value. 53 Strong and stable cash flows We own a well-diversified portfolio, in terms of both segments and geography, with low tenant concentration and good yield.
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Diös Fastigheter AB – Interim report January–September 2026 24 Introduction About Diös CEO statement Income statement Balance sheet Cash flow Segment Key ratios Parent company Earning capacity Sustainability Tenants Share information Other Other information Employees and organisation The number of employees on 30 September 2026 was 149 (152), of whom 55 were women (60). Most of our employees, 90 people (96), work in our business units and the rest at our head office in Östersund. Risks and uncertainties Material risks and uncertainties affecting the business include market and business intelligence, the business model, the properties, cash flow, financing and sustaina- bility. Demand and prices in the Swedish property market are influenced by the level of economic activity globally and in Sweden as well as by inflation and interest rates. During the period, the risk environment has been affected by increased geo- political uncertainty and changes in market interest rates, which impact financing conditions and markets return requirements. The company closely monitors the development and continuously adjusts assumptions in valuation models and fi- nancing strategy. Our properties are measured at fair value on an ongoing basis, and changes in value are recognised in the income statement. The effects of changes in value affect the income statement and balance sheet and thus also the related KPIs. Any signifi- cant negative impact is managed through a diversified portfolio of centrally located properties in growth cities. Cash flow consists of income and expenses and is primarily attributable to rent levels, property costs, occupancy rates and interest rates. A change in these ar- eas affects cash flow and thus also earnings. Any significant negative impact is managed through a diversified tenant structure, good cost control and active in- terest rate risk management. 1 Annualised. Access to capital is the biggest financial risk and is essential to running a prop- erty business. The risk is limited through good relations with banks, good diver- sification, access to the capital market and strong finances and KPIs. The properties are continuously developed in accordance with long-term plans that ensure functionality and long-term value, while supporting financial and sustainability objectives. Climate-related risks are managed within existing plans and are currently not assessed to result in materially increased investments or negative impacts on property values. For more information on risks and risk management, see Diös’ annual re- port for 2025. Related-party transactions There were no significant related-party transactions during the period. Those re- lated-party transactions which did occur are deemed to have been concluded on market terms. Seasonal variations Costs for operations and maintenance are subject to seasonal variations. Cold weather and snow affect the costs for heating, snow clearance and roof snow removal. The costs are normally higher in the first and fourth quarters. Accounting policies We comply with EU-adopted IFRS standards and the interpretations of these (IFRIC). This interim report has been prepared in accordance with IAS 34 In- terim Financial Reporting and the Swedish Annual Accounts Act. In addition to the financial statements and their associated notes, disclosures in accordance with IAS 34 p.16A are also made in the other parts of the interim report. The report for the parent company is prepared in accordance with RFR 2 Financial Reporting for Legal Entities and the Swedish Annual Accounts Act. Property related transactions during a quarter are recognised based on calcu- lations of the preliminary consideration. The final purchase consideration calcu- lation is recognised in connection with final settlement in a subsequent quarter. In the comparative year, the derivatives were recognised as current assets and current liabilities. From the fourth quarter of 2025 onwards, they are recog- nised as non-current assets and non-current liabilities when the remaining term exceeds one year. From the second quarter of 2026, the derivatives are pre- sented separately in the balance sheet of the Parent Company instead of being included in liabilities to credit institutions, as they were previously. The accounting policies applied in preparing the interim report are con- sistent with the accounting policies applied in preparing the consolidated finan- cial statements and annual accounts for 2025. The introduction of IFRS 18, which replaces IAS 1 on 1 January 2027, will entail changes in presentation and disclosure in the financial statements. During the period, Diös initiated the im- plementation of IFRS 18 to ensure full compliance with the new accounting re- quirements. The efforts include presentation and classification of income state- ment items, as well as identification of performance measures subject to the new disclosure requirements. Other changed and new IFRS standards that enter into force during the year, or the coming periods, are not assessed as having any significant impact on the consolidated reports and financial statements. Significant events after the reporting period No significant events after the reporting period. PROPERTY VALUE SENSITIVITY ANALYSIS -7.5 0.0 +7.5 Property value, SEKm 30,434 32,901 35,369 Equity ratio, % 31.8 36.7 41.0 Loan-to-value ratio, % 56.2 52.0 48.3 Change in property value, % CASH FLOW SENSITIVITY ANALYSIS Change Impact on earnings, SEKm¹ Contracted rental income +/- 1% +/- 26 Economic occupancy rate +/- 1% unit +/- 28 Property costs -/+ 1% +/- 8 Interest rate on loan portfolio incl. derivatives +/- 1% unit +/- 30
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Diös Fastigheter AB – Interim report January–September 2026 25 Introduction About Diös CEO statement Income statement Balance sheet Cash flow Segment Key ratios Parent company Earning capacity Sustainability Tenants Share information Other Report signatures The Board of Directors and CEO ensure that the interim report provides a fair overview of the company's and the Group's operations, position and results and describes the significant risks and uncertainties faced by the company and the companies in the Group. This interim report has been subject to review by the company's auditor. Financial reports are available in their entirety on Diös’ website www.dios.se. Östersund, October 23 2026 David Carlsson Chief Executive Officer Per-Gunnar Persson Chairman Ragnhild Backman Board member Peter Strand Board member Hanna Franzén Board member Björn Rentzhog Board member Mathias Tallbom Board member Employee representative Auditor's audit report To the Board of Directors of Diös Fastigheter AB (publ) corporate identity number 556501–1771. Introduction We have reviewed the condensed interim report for Diös Fastigheter AB (publ) as of September 30, 2026, and for the nine months period then ended. The Board of Directors and the Managing Director are responsible for the prepara- tion and presentation of this interim report in accordance with IAS 34 and the Swedish Annual Accounts Act. Our responsibility is to express a conclusion on this interim report based on our review. Scope of review We conducted our review in accordance with the International Standard on Re- view Engagements, ISRE 2410 Review of Interim Financial Statements Per- formed by the Independent Auditor of the Entity. A review consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with International Stand- ards on Auditing and other generally accepted auditing standards in Sweden. The procedures performed in a review do not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. Conclusion Based on our review, nothing has come to our attention that causes us to be- lieve that the interim report is not prepared, in all material respects, in accord- ance with IAS 34 and the Swedish Annual Accounts Act regarding the Group, and in accordance with the Swedish Annual Accounts Act regarding the Parent Company. Stockholm, October 23 2026 Ernst & Young AB Katrine Söderberg, Authorized Public Accountant FINANCIAL CALENDAR Q4 Year-end report 2026 12 February 2027 Annual report 2026 is published Week 11 2027 Annual general meeting 2027 12 April 2027 Q1 Interim report January – March 2027 23 April 2027 Q2 Interim report January – June 2027 5 July 2027 Q3 Interim report January – September 2027 22 October 2027 Q4 Year-end report 2027 11 February 2028 DIVIDEND At the 2026 Annual General Meeting on 30 March, a resolution was passed to approve the dividends according to the Board of Directors’ proposal on the following dates: 1st payment date, 8 April 2026 SEK 0.60 per share 2nd payment date, 13 July 2026 SEK 0.60 per share 3rd payment date, 13 October 2026 SEK 0.60 per share 4th payment date, 13 January 2027 SEK 0.60 per share FOR FURTHER INFORMATION, PLEASE CONTACT David Carlsson, CEO +46 (0)70 646 31 19, david.carlsson@dios.se Rolf Larsson, CFO +46 (0)70 666 14 83, rolf.larsson@dios.se This constitutes information which Diös Fastigheter AB is required to publish under the EU’s Market Abuse Regulation (EU no. 596/2014) and the Securities Markets Act. The information was submitted for publica- tion through the above contact person on 23 October 2026 at 07:00 AM CEST.
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Diös Fastigheter AB – Interim report January–September 2026 26 Introduction About Diös CEO statement Income statement Balance sheet Cash flow Segment Key ratios Parent company Earning capacity Sustainability Tenants Share information Other Definitions Financial Return on equity Profit after tax, rolling 12 months, divided by average equity. Average equity is calcu- lated as the sum of the closing balance for the last four quarters, divided by four. Loan-to-value ratio, properties Net debt divided by the book value of the properties at the end of the period. Secured loan-to-value ratio Net debt less amortised cost on the commercial paper and a nominal amount for un- secured bonds divided by the book value of the properties at the end of the period. Net debt Interest-bearing liabilities, less cash and cash equivalents. EBITDA Operating surplus less central administration after reversal of scheduled depreciation and amortisation. Calculated on a rolling 12-month basis, unless otherwise stated. Net debt to EBITDA Net debt divided by EBITDA. Interest-bearing liabilities Bank financing, covered bonds, commercial paper, unsecured bonds and drawn over- draft facilities. Interest coverage ratio Property management income after reversal of financial costs, divided by financial costs for the period. Debt/equity ratio Interest-bearing liabilities divided by equity at the end of the period. Equity ratio Equity divided by total assets at the end of the period. EPRA EPRA Earnings Taxable property management income less nominal tax attributable to property man- agement income. Taxable property management income refers to property manage- ment income less tax depreciation and non-deductible interest etc. EPRA Net Reinstatement Value (NRV) Equity at the end of the after reversal of interest rate derivatives and deferred tax at- tributable to temporary differences in properties. EPRA Net Tangible Asset (NTA) Equity at the end of the period adjusted for the fair value of interest rate derivatives and actual deferred tax attributable to temporary differences in properties. EPRA Net Disposal Value (NDV) Equity at the end of the period. EPRA vacancy rate Estimated market rent for vacant space divided by the annual rental value of the whole property portfolio. Share related Number of shares outstanding at end of period Number of registered shares at the end of the period, excluding treasury shares which are not entitled to dividends or voting rights. Average number of outstanding shares Number of shares outstanding at the beginning of the period, adjusted by the number of shares issued or withdrawn during the period weighted by the number of days that the shares were outstanding in relation to the total number of days in the period. Equity per share Equity at the end of the period divided by the number of outstanding shares at the end of the period. Property management income per share Property management income divided by the average number of outstanding shares. Cash flow per share Profit before tax, adjusted for unrealised changes in value, plus depreciation and amortisation less current tax divided by the average number of outstanding shares. Earnings per share Profit after tax for the period, attributable to shareholders, divided by the average number of outstanding shares. Property related Yield Operating surplus divided by the fair value of the properties at the end of the period. Property costs Costs of electricity, heating, water, care and upkeep of properties, cleaning, insur- ance, regular maintenance, ground rent fees, property taxes and property manage- ment. Operating surplus Rental income less property costs. Economic occupancy rate Contracted rental income for the period divided by rental value at the end of the pe- riod. Economic vacancy rate Estimated market rent for unused premises divided by total rental value. Property category The main use of the properties based on the distribution of their areas. Properties are defined according to the purpose and use of the largest proportion of the property’s total area. Market value of properties Estimated market value from the most recent valuation. Property management income Rental income less property costs, costs for central administration and net financial items. Rental value Rent invoiced for the period plus estimated market rent for vacant space. Comparable properties Properties owned throughout the entire period and the entire comparative period. The term is used to illustrate performance excluding non-recurring effects from early lease terminations and property costs, as well as acquired and sold properties. Reporting of comparable properties for the quarter refers to properties owned throughout the entire quarter and the entire comparative quarter. Contracted rental income Rents invoiced for the period, less rent losses and rent discounts including service in- come. Net leasing Net annual rent, excluding discounts, for newly signed, terminated and renegotiated contracts. The lease term is not considered. Project property New builds or improvement properties with an investment amounting to at least 20 per cent of the initial market value and a project period exceeding 12 months. A pro- ject property will be returned as an investment property no earlier than 12 months af- ter completion. New builds - land and properties with ongoing new builds or that are undergoing com- plete redevelopment. Improvement properties – properties with ongoing or planned conversion or extension work that materially affects the property’s operating surplus and standard or changes the use of the property. Tenant improvements – properties with ongoing conversion or minor improvements to premises. Service income Income from tariff-based operations and income from care and upkeep. Yield-on-Cost (YoC) Operating surplus divided by investment. Surplus ratio Operating surplus for the period divided by contracted rental income. Sustainability related Green lease Share of commercial leases with green annexes of annual contract value. The green annex, produced by Fastighetsägarna, is added to the ordinary lease agreement and sets forth the framework for joint efforts that contribute to reduced environmental im- pact and energy use. Carbon dioxide equivalents, CO2e Indicates the greenhouse effect of an emission of a gas compared to emissions of the corresponding amount of carbon dioxide (CO 2).
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Diös Fastigheter AB (publ) Visiting address: Zätagränd 11, Östersund Mailing address: Box 188, SE-831 22 Östersund Tel.: +46 (0)770-33 22 00 Organisation number: 556501–1771 Registered office of the company: Östersund www.dios.se Presentation of the interim report We will present the interim report for January-September 2026 to investors, analysts, the media and other stakeholders on 23 October 2026 at 09:30 AM. CEO David Carlsson and CFO Rolf Larsson will give a presentation of the results, followed by a question-and-answer session. The presentation will be held in English and conducted via a webcast conference call. Details and dial-in number for the conference call are available on our website. The presentation can be viewed after the event.