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Friday 30 November, 2007

Intnl. Real Estate

GPH Interim Report

International Real Estate Plc
30 November 2007


   International Real Estate Plc / Epic: IRE / Index: AIM / Sector: Property

30 November 2007
                         International Real Estate Plc
                             ('IRE' or the 'Group')

                               GPH Interim Report

International Real Estate Plc, the AIM traded European property investment and
development company, has today published the interim report for the nine months
to 30 September 2007 for I.R.E. German Property Holding B.V. ('GPH') in
accordance with the requirements of the Stockholm and Copenhagen Stock Exchange.

Summary

GPH issued a bond in a private placement of € 32.0 million as per 1 March 2007
that was subsequently listed on the Stockholm and Copenhagen Stock Exchanges in
May 2007. However this Interim report is based on nine months figures for the
period 1 January to 30 September 2007.

The consolidated result before tax for GPH was a loss of approximately € 0.3
million compared to a loss of € 3.2 million in the corresponding nine month
period 2006.

Net operating income for the first nine months amounts to approximately € 3.9
million and the equity of GPH as at 30 September 2007 amounts to approximately 
€ 15.7 million.

GPH owns 24 properties in Germany (Berlin and Magdeburg) with a total of 119,144
square metres. The main part (approximately 80.2 per cent.) is residential,
offices (approximately 12.1 per cent.) and retail and others (approximately 7.7
per cent.).

The consolidated book value of the properties as at 30 September 2007 amounts to
approximately  € 111.1 million.

For further information please visit www.IREplc.com or contact:

Rolf L Nordstrom       International Real Estate Plc        Tel: +44 (0) 20 7495 1480
Daniel Akselson        International Real Estate Plc        Tel: +31 (0) 653 304 590
David Anderson         KBC Peel Hunt Ltd                    Tel: +44 (0) 20 7418 8900
Oliver Stratton        KBC Peel Hunt Ltd                    Tel: +44 (0) 20 7418 8900
Hugo de Salis          St Brides Media & Finance Ltd        Tel: +44 (0) 20 7242 4477


FINANCIAL REVIEW

GPH's comparative figures constitute the period 1 January 2006 to 30 September
2006.

The result before tax amounts to a loss of approximately € 0.3 million compared
with a loss of approximately € 3.2 million in the comparative period.

Net revenue for the first nine months amounts to € 4.7 million. On 30 September
2007 the equity of GPH amounts to approximately € 15.7 million.

GPH owns 24 properties in Germany (Berlin and Magdeburg) with a total of 119,144
square metres. The main part (approximately 80.2 per cent.) is residential,
offices (approximately 12.1 per cent.) and retail and others (approximately 7.7
per cent.).

The book value of the properties as at 30 September 2007 amounts to € 111.1
million. Value adjustments of properties have been recognised in the financial
statement item value adjustments.

Accounting policies

This interim report has been prepared in accordance to the International
Financial Reporting Standards (IFRS) as well as additional requirements of the
Stockholm and Copenhagen Stock Exchanges on the financial reporting of companies
with listed bonds.

Events after the end of the financial period

Management is not aware of any events occurring after 30 September 2007 which
would be expected to materially influence the financial position or outlook of
the Group.


INCOME STATEMENT

                                                                         (Amounts in € '000)

                                                          Jan 1 - Sept 2007             Jan 1 - Sept 30 2006
                                                               9 months                       9 months

Net revenue                                                                4,732                          3,090
Operating expenses                                                       (1,023)                        (1,856)
Value adjustments                                                            199                              0
Net operating income (NOI)                                                 3,908                          1,234

Administrative expenses                                                    (145)                          (693)
Result before depreciation (EBITDA)                                        3,763                            541
Depreciation                                                                (86)                        (1,397)
Result before interest and tax (EBIT)                                      3,677                          (856)

Net financials                                                           (3,966)                        (2,355)
Result before tax (EBT)                                                    (289)                        (3,211)
Result third parties                                                          31                           (33)
Tax on result for the period                                                 (4)                            (5)
Result after tax                                                           (262)                        (3,249)




Balance sheet
                                                                         (Amounts in € '000)

                                                          Jan 1 - Sept 2007             Jan 1 - Sept 30 2006
                                                               9 months                       9 months

Assets
Investment properties                                                    111,073                         76,407
Fixed asset investments                                                    1,775                            637
Receivables                                                                1,916                            250
Prepayments                                                                1,496                            817
Cash                                                                         893                          2,808
Total assets                                                             117,154                         80,919

Equity and liabilities
Equity                                                                    15,732                        (4,763)
Share third parties                                                          429                            (8)
Deferred tax                                                               6,280                              0
Long-term liabilities                                                     92,094                         61,617
Short-term liabilities                                                     2,619                         24,072
Total equity and liabilities                                             117,154                         80,919



Statement of changes in equity
                                                                         (Amounts in € '000)

                                                          Jan 1 - Sept 2007             Jan 1 - Sept 30 2006
                                                               9 months                       9 months

Equity at beginning of period                                              8,704                        (1,514)
Increase of sharepremium reserve                                           7,239                              0
Increase in sharecapital                                                      50                              0
Loss for the period                                                        (262)                        (3,249)

Equity at end of period                                                   15,732                        (4,763)




CASHFLOW STATEMENT

                                                                         (Amounts in € '000)

                                                          Jan 1 - Sept 2007             Jan 1 - Sept 30 2006
                                                               9 months                       9 months

Operating result                                                          3,678                          (856)

Total depreciation                                                           86                          1,397
Addition to provision                                                       224                              0
Depreciation / movement provisions                                          310                          1,397

Movement short-term receivables                                           2,129                          (489)
Movement short-term liabilities                                        (26,039)                          6,767
Movement working capital                                               (28,168)                          7,256

Operating cash flow                                                    (24,180)                          7,797

Paid and received interest                                                3,966                          2,355
Paid tax                                                                      4                              5

Other operating activities                                              (3,970)                        (2,360)

Cashflow from operating activities                                     (28,150)                          5,437

Intangible fixed assets                                                   1,230                        (2,995)
Tangible fixed assets                                                    11,926                         37,006
Cashflow from investments                                              (13,156)                       (34,011)

Withdrawal loans                                                         39,838                         31,146
Redemption of loans                                                     (9,362)                          (108)
Equity contribution                                                       7,289                              0
Cashflow from financial activities                                       37,765                         31,038

Movement in cash                                                        (3,541)                          2,464





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