Camden Property Trust Announces Fourth Quarter and Full Year 2008 Operating Results

2/9/2009

HOUSTON--(BUSINESS WIRE)-- Camden Property Trust (NYSE:CPT) announced that its funds from operations ("FFO") for the fourth quarter of 2008 totaled $0.17 per diluted share or $10.1 million, as compared to $0.94 per diluted share or $57.1 million for the same period in 2007. FFO for the three months ended December 31, 2008 included an $0.88 per diluted share impact from impairment losses on land held for development and predevelopment investments, and a $0.15 per diluted share impact from gains on the repurchase of unsecured senior notes.

FFO for the twelve months ended December 31, 2008 totaled $2.90 per diluted share or $169.6 million, as compared to $3.66 per diluted share or $227.2 million for the same period in 2007. FFO for the twelve months ended December 31, 2008 included an $0.88 per diluted share impact from impairment losses on land held for development and predevelopment investments, and a $0.23 per diluted share impact from gains on the repurchase of unsecured senior notes.

Net Income ("EPS")

The Company reported a net loss of $34.9 million or $0.63 per diluted share for the fourth quarter of 2008, as compared to net income of $81.0 million or $1.41 per diluted share for the same period in 2007. EPS for the three months ended December 31, 2008 included a $0.93 per diluted share impact from impairment losses on land held for development and predevelopment investments, and a $0.16 per diluted share impact from gains on the repurchase of unsecured senior notes. EPS for the three months ended December 31, 2007 included a $1.17 per diluted share impact from gain on sale of land and discontinued operations, net of minority interest.

For the twelve months ended December 31, 2008, net income totaled $71.0 million or $1.28 per diluted share, as compared to $148.5 million or $2.51 per diluted share for the same period in 2007. EPS for the twelve months ended December 31, 2008 included a $1.50 per diluted share impact from gain on sale of properties including discontinued operations, a $0.93 per diluted share impact from impairment losses on land held for development and predevelopment investments, and a $0.25 per diluted share impact from gains on the repurchase of unsecured senior notes. EPS for the twelve months ended December 31, 2007 included a $1.58 per diluted share impact from gain on sale of land and discontinued operations, net of minority interest.

A reconciliation of net income to FFO is included in the financial tables accompanying this press release.

Same-Property Results

For the 40,340 apartment homes included in consolidated same-property results, fourth quarter 2008 same-property net operating income ("NOI") declined 2.8% compared to the fourth quarter of 2007, with revenues increasing 1.1% and expenses increasing 8.2%. On a sequential basis, fourth quarter 2008 same-property NOI increased 0.8% compared to the third quarter of 2008, with revenues declining 2.2% and expenses declining 6.7% compared to the prior quarter. On a full-year basis, 2008 same-property NOI declined 0.4%, with revenue growth of 1.5% and expense growth of 4.6% compared to the same period in fiscal year 2007. Same-property physical occupancy levels for the combined portfolio averaged 93.6% during the fourth quarter of 2008, compared to 93.6% in the fourth quarter of 2007 and 94.9% in the third quarter of 2008.

The Company defines same-property communities as communities owned and stabilized as of January 1, 2007, excluding properties held for sale and communities under redevelopment. A reconciliation of net income to net operating income and same-property net operating income is included in the financial tables accompanying this press release.

Development Activity

During the fourth quarter, lease-up was completed at Camden Royal Oaks in Houston, TX, a $21.1 million project that is currently 92% leased. In addition, the Company completed construction on two projects during the quarter: Camden Cedar Hills in Austin, TX and Camden Whispering Oaks in Houston, TX. As of December 31, 2008, Camden had five wholly-owned apartment communities which were completed and in lease-up: Camden Potomac Yard in Arlington, VA, a $104.5 million project that is currently 72% leased; Camden Summerfield in Landover, MD, a $62.6 million project that is currently 78% leased; Camden Orange Court in Orlando, FL, a $45.5 million project that is currently 66% leased; Camden Cedar Hills in Austin, TX, a $23.6 million project that is currently 84% leased; and Camden Whispering Oaks in Houston, TX, a $27.3 million project that is currently 80% leased. The Company also had two joint venture communities which were completed and in lease-up: Camden College Park in College Park, MD, a $125.3 million project that is currently 66% leased; and Camden Main & Jamboree in Irvine, CA, a $110.1 million project that is currently 88% leased.

The Company has one wholly-owned community and two joint venture communities currently under construction and in lease-up: Camden Dulles Station in Oak Hill, VA, a $77.0 million wholly-owned project that is currently 52% leased; Camden Amber Oaks in Austin, TX, a $40.0 million joint venture project that is currently 20% leased; and Braeswood Place in Houston, TX, a $48.6 million joint venture project that is currently 5% leased. Camden has two additional joint venture communities currently under construction in Houston, TX: Camden Travis Street, a $39.0 million project, and Belle Meade, a $33.2 million project.

In January 2009, Camden announced a reduction in the number of planned development projects it would undertake, which resulted in a $51.3 million non-cash impairment charge during the fourth quarter of 2008. In addition, the Company announced a reduction in its construction and development staff, which will result in a cash charge of approximately $1.0 million for severance costs during the first quarter of 2009. [See press release dated January 26, 2009 for further details.]

Properties Held for Sale

At December 31, 2008, Camden had one operating community held for sale: Camden West Oaks, a 671-home apartment community in Houston, TX.

Debt & Equity Repurchases

During the fourth quarter, Camden repurchased and retired $137.8 million of senior unsecured notes, resulting in an $8.8 million gain on early retirement of debt. During the twelve months ended December 31, 2008, the Company repurchased and retired a total of $191.0 million of senior unsecured notes, resulting in a $13.6 million gain on early retirement of debt.

During the twelve months ended December 31, 2008, Camden repurchased 694,800 common shares for a total of $30.1 million.

Liquidity

As of December 31, 2008, Camden had $444 million available under its $600 million unsecured revolving Line of Credit. After all extension options, the Line of Credit is scheduled to mature in January 2011. The Company anticipates that it may issue approximately $250 million in new secured or unsecured debt during 2009. Camden has $126 million of debt maturities in 2009 and $348 million of debt maturities in 2010. It is anticipated that these debt maturities will be repaid utilizing a combination of the following sources: the Company's existing Line of Credit, future debt offerings, retained cash flow from operations and property dispositions.

Earnings Guidance

Camden provided initial earnings guidance for 2009 based on its current and expected views of the apartment market and general economic conditions. Full-year 2009 FFO is expected to be $3.15 to $3.45 per diluted share, and full-year 2009 EPS is expected to be $0.05 to $0.35 per diluted share. First quarter 2009 earnings guidance is $0.80 to $0.84 per diluted share for FFO and $0.02 to $0.06 per diluted share for EPS. Guidance for EPS excludes potential future gains on the sale of properties. Camden intends to update its earnings guidance to the market on a quarterly basis.

The Company's initial 2009 earnings guidance is based on projections of same-property revenue declines between 0.5% and 2.5%, expense growth between 5.0% and 6.25%, and NOI declines between 4.5% and 7.5%. Additional information on the Company's 2009 financial outlook and a reconciliation of expected net income to expected FFO are included in the financial tables accompanying this press release.

Conference Call

The Company will hold a conference call on Tuesday, February 10, 2009 at 10:00 a.m. Central Time to review its fourth quarter and full-year 2008 results and discuss its outlook for future performance. To participate in the call, please dial (800) 860-2442 (domestic) or (412) 858-4600 (international) by 9:50 a.m. Central Time and request the Camden Property Trust Fourth Quarter 2008 Earnings Call, or join the live webcast of the conference call by accessing the Investor Relations section of the Company's website at www.camdenliving.com. Supplemental financial information is available in the Investor Relations section of the Company's website under Earnings Releases or by calling Camden's Investor Relations Department at (800) 922-6336.

Forward-Looking Statements

In addition to historical information, this press release contains forward-looking statements under the federal securities law. These statements are based on current expectations, estimates and projections about the industry and markets in which Camden operates, management's beliefs, and assumptions made by management. Forward-looking statements are not guarantees of future performance and involve certain risks and uncertainties which are difficult to predict.

About Camden

Camden Property Trust, an S&P 400 Company, is a real estate company engaged in the ownership, development, acquisition, management and disposition of multifamily apartment communities. Camden owns interests in and operates 181 properties containing 62,903 apartment homes across the United States. Upon completion of five properties under development, the Company's portfolio will increase to 64,329 apartment homes in 186 properties. Camden was recently named by FORTUNE(R) Magazine for the second consecutive year as one of the "100 Best Companies to Work For" in America.

For additional information, please contact Camden's Investor Relations Department at (800) 922-6336 or (713) 354-2787 or access our website at camdenliving.com.

 

CAMDEN                OPERATING RESULTS

                      (In thousands, except per share and property data amounts)

(Unaudited)           Three Months Ended         Twelve Months Ended

                      December 31,               December 31,

OPERATING DATA        2008          2007         2008         2007

Property revenues

Rental revenues       $ 137,921     $ 133,080    $ 547,718    $ 525,497

Other property          19,721        16,385       76,298       62,822
revenues

Total property          157,642       149,465      624,016      588,319
revenues

Property expenses

Property operating      41,967        38,858       168,883      155,181
and maintenance

Real estate taxes       16,999        14,322       70,032       62,169

Total property          58,966        53,180       238,915      217,350
expenses

Non-property income

Fee and asset           2,274         1,722        9,167        8,293
management income

Sale of technology      -             -            -            623
investments

Interest and other      1,077         4,047        4,736        8,804
income

Income (loss) on
deferred                (13,713  )    (1,120  )    (33,443 )    7,282
compensation plans

Total non-property      (10,362  )    4,649        (19,540 )    25,002
income (loss)

Other expenses

Property management     4,722         4,437        19,910       18,413

Fee and asset           1,435         1,150        6,054        4,552
management

General and             7,699         8,514        31,586       32,590
administrative

Interest                33,702        31,350       132,399      115,753

Depreciation and        43,300        40,068       171,814      157,297
amortization

Amortization of
deferred financing      837           949          2,958        3,661
costs

Expense (benefit) on
deferred                (13,713  )    (1,120  )    (33,443 )    7,282
compensation plans

Total other expenses    77,982        85,348       331,278      339,548

Income from
continuing
operations before
gain on sale of
properties, gain on
early retirement of     10,332        15,586       34,283       56,423
debt, impairment
loss on land, equity
in income of joint
ventures, minority
interests and income
taxes

Gain on sale of
properties,             -             -            2,929        -
including land

Gain on early           8,828         -            13,566       -
retirement of debt

Impairment loss on      (51,323  )    (1,447  )    (51,323 )    (1,447  )
land

Equity in income
(loss) of joint         (483     )    454          (1,265  )    1,526
ventures

Minority interests

Distributions on
perpetual preferred     (1,750   )    (1,750  )    (7,000  )    (7,000  )
units

Income allocated to
common units and        (652     )    (1,374  )    (4,052  )    (4,729  )
other minority
interests

Income (loss) from
continuing              (35,048  )    11,469       (12,862 )    44,773
operations before
income taxes

Income tax expense      (327     )    (478    )    (843    )    (3,052  )

Income (loss) from
continuing              (35,375  )    10,991       (13,705 )    41,721
operations

Income from
discontinued            543           2,431        4,480        13,214
operations

Gain (loss) on sale
of discontinued         (77      )    76,063       80,198       107,039
operations

Income from
discontinued            -             (8,509  )    -            (13,517 )
operations allocated
to common units

Net income (loss)       ($34,909 )  $ 80,976     $ 70,973     $ 148,457

CONDENSED
CONSOLIDATED
STATEMENTS OF OTHER
COMPREHENSIVE INCOME

Net income (loss)       ($34,909 )  $ 80,976     $ 70,973     $ 148,457

Other comprehensive
income (loss)

Unrealized loss on
cash flow hedging       (33,667  )    (16,123 )    (35,069 )    (16,123 )
activities

Gain on
postretirement          33            -            136          -
obligations

Comprehensive income    ($68,543 )  $ 64,853     $ 36,040     $ 132,334
(loss)

PER SHARE DATA

Net income - basic      ($0.63   )  $ 1.43       $ 1.28       $ 2.55

Net income - diluted    (0.63    )    1.41         1.28         2.51

Income from
continuing              (0.64    )    0.19         (0.25   )    0.72
operations - basic

Income from
continuing              (0.64    )    0.19         (0.25   )    0.71
operations - diluted

Weighted average
number of common and
common equivalent
shares outstanding:

Basic                   55,401        56,782       55,272       58,135

Diluted                 55,401        57,613       55,272       59,125

Note: Please refer to the following pages for definitions and reconciliations of
all non-GAAP financial measures presented in this document.



 

CAMDEN                FUNDS FROM OPERATIONS

                      (In thousands, except per share and property data amounts)

(Unaudited)           Three Months Ended         Twelve Months Ended

                      December 31,               December 31,

FUNDS FROM            2008          2007         2008         2007
OPERATIONS

Net income (loss)       ($34,909 )  $ 80,976     $ 70,973     $ 148,457

Real estate
depreciation and
amortization from       42,403        39,247       168,264      154,140
continuing
operations

Real estate
depreciation from       -             1,287        2,745        6,924
discontinued
operations

Adjustments for
unconsolidated joint    1,960         982          7,103        4,934
ventures

Income from
continuing              573           1,444        3,617        4,279
operations allocated
to common units

Income from
discontinued            -             8,509        -            13,517
operations allocated
to common units

(Gain) loss on sale
of operating            -             -            (2,929  )    1,184
properties, net of
taxes

(Gain) loss on sale
of discontinued         77            (75,306 )    (80,188 )    (106,282 )
operations

Funds from            $ 10,104      $ 57,139     $ 169,585    $ 227,153
operations - diluted

PER SHARE DATA

Funds from            $ 0.17        $ 0.94       $ 2.90       $ 3.66
operations - diluted

Cash distributions      0.70          0.69         2.80         2.76

Weighted average
number of common and
common equivalent
shares outstanding:

FFO - diluted           58,398        60,597       58,528       62,120

PROPERTY DATA

Total operating
properties (end of      181           182          181          182
period) (a)

Total operating
apartment homes in      62,903        63,085       62,903       63,085
operating properties
(end of period) (a)

Total operating
apartment homes         50,509        52,542       51,277       53,132
(weighted average)

Total operating
apartment homes -
excluding               49,838        48,520       49,312       47,832
discontinued
operations (weighted
average)

(a)Includes joint ventures and properties held for sale.

Note: Please refer to the following pages for definitions and reconciliations of
all non-GAAP financial measures presented in this document.



 

CAMDEN                                                      BALANCE SHEETS

                                                            (In thousands)

(Unaudited)    Dec 31,        Sep 30,        Jun 30,        Mar 31,        Dec 31,

               2008           2008           2008           2008           2007

ASSETS

Real estate
assets, at
cost

Land           $ 744,059      $ 745,085      $ 755,200      $ 749,664      $ 730,548

Buildings and    4,447,587      4,442,067      4,474,749      4,435,787      4,316,472
improvements

                 5,191,646      5,187,152      5,229,949      5,185,451      5,047,020

Accumulated      (981,049  )    (952,883  )    (935,640  )    (907,643  )    (868,074  )
depreciation

Net operating
real estate      4,210,597      4,234,269      4,294,309      4,277,808      4,178,946
assets

Properties
under            264,188        323,300        333,419        358,994        446,664
development
and land

Investments
in joint         15,106         15,663         14,773         12,526         8,466
ventures

Properties
held for
sale,            20,653         9,495          36,152         23,299         25,253
including
land

Total real       4,510,544      4,582,727      4,678,653      4,672,627      4,659,329
estate assets

Accounts
receivable -     37,000         36,868         36,556         36,166         35,940
affiliates

Notes
receivable

Affiliates       58,109         58,240         53,849         52,331         50,358

Other            8,710          8,710          8,710          8,710          11,565

Other assets,    103,013        111,847        117,599        116,010        126,996
net (a)

Cash and cash    7,407          29,517         1,242          947            897
equivalents

Restricted       5,559          4,971          4,687          5,325          5,675
cash

Total assets   $ 4,730,342    $ 4,832,880    $ 4,901,296    $ 4,892,116    $ 4,890,760

LIABILITIES
AND
SHAREHOLDERS'
EQUITY

Liabilities

Notes payable

Unsecured      $ 2,103,187    $ 2,096,285    $ 2,400,027    $ 2,351,006    $ 2,265,319

Secured          729,209        727,235        539,328        559,952        562,776

Accounts
payable and      82,575         86,668         77,441         90,779         107,403
accrued
expenses

Accrued real     23,600         40,664         30,664         17,769         24,943
estate taxes

Other
liabilities      149,554        124,915        129,471        146,817        136,365
(b)

Distributions    42,936         42,968         42,965         42,942         42,689
payable

Total            3,131,061      3,118,735      3,219,896      3,209,265      3,139,495
liabilities

Commitments
and
contingencies

Minority
interests

Perpetual
preferred        97,925         97,925         97,925         97,925         97,925
units

Common units     88,075         93,816         96,249         97,416         111,624

Other
minority         1,787          8,438          8,572          8,537          10,403
interests

Total
minority         187,787        200,179        202,746        203,878        219,952
interests

Shareholders'
equity

Common shares
of beneficial    660            660            660            660            654
interest

Additional
paid-in          2,237,703      2,232,436      2,230,119      2,227,256      2,209,631
capital

Distributions
in excess of     (312,309  )    (238,301  )    (272,294  )    (250,845  )    (227,025  )
net income

Employee
notes            (295      )    (298      )    (302      )    (306      )    (1,950    )
receivable

Treasury
shares, at       (463,209  )    (463,108  )    (463,574  )    (463,574  )    (433,874  )
cost

Accumulated
other            (51,056   )    (17,423   )    (15,955   )    (34,218   )    (16,123   )
comprehensive
loss (c)

Total
shareholders'    1,411,494      1,513,966      1,478,654      1,478,973      1,531,313
equity

Total
liabilities
and            $ 4,730,342    $ 4,832,880    $ 4,901,296    $ 4,892,116    $ 4,890,760
shareholders'
equity

(a) includes:

net deferred   $ 10,505       $ 11,388       $ 9,434        $ 10,287       $ 10,811
charges of:

value of in
place leases     -              -              -            $ 62           $ 258
of:

(b) includes:

deferred       $ 2,640        $ 2,940        $ 2,747        $ 2,575        $ 2,459
revenues of:

(above)/below
market leases    -              -              -              ($6       )    ($13      )
of:

distributions
in excess of
investments    $ 30,105       $ 27,977       $ 26,022       $ 25,065       $ 23,653
in joint
ventures of:

fair value
adjustment of  $ 51,056       $ 17,423       $ 15,955       $ 34,218       $ 16,123
derivative
instruments:

(c) Represents the fair value adjustment of derivative instruments and
gain on post retirement obligations.



 

CAMDEN                                         2009 Financial Outlook

                                               as of February 9, 2009

(Unaudited)

2008 Reported FFO, Adjusted for Non-Routine
Items

                                               Total        Per Share

2008 Reported FFO                              $ 169,585    $ 2.90

Adjustments for non-routine items:

Plus: Impairment loss on land                    51,323       0.88

Less: Gain on early retirement of debt           (13,566 )    (0.23  )

2008 FFO adjusted for non-routine items        $ 207,342    $ 3.55

2008 Fully Diluted Shares Outstanding - FFO                   58,528

2009 Financial Outlook

Earnings Guidance - Per Diluted Share

Expected net income per share - diluted                     $0.05 to $0.35

Expected difference between EPS and fully                   0.00
diluted FFO shares

Expected real estate depreciation                           2.91

Expected adjustments for unconsolidated joint               0.02
ventures

Expected income allocated to common units                   0.17

Expected FFO per share - diluted                            $3.15 to $3.45

"Same Property" Communities

Number of Units                                             42,670

2008 Base Net Operating Income                              $334 million

Total Revenue Growth                                        (0.50%) to (2.50%)

Revenue Growth excluding revenue attributable               (2.00%) to (4.00%)
to ancillary income initiatives (a)

Total Expense Growth                                        5.00% to 6.25%

Expense Growth excluding expenses related to                3.10% to 4.35%
ancillary income initiatives (b)

Net Operating Income Growth                                 (4.50%) to (7.50%)

Physical Occupancy                                          93.3%

∙ Impact from 1.0% change in NOI Growth is
approximately $0.06 / share

Acquisitions/Dispositions

Dispositions (Communities Held for Sale at                  $25 to $30 million
12/31/08)

Future Dispositions Volume                                  $0 to $100 million

Future Acquisitions Volume (consolidated on                 $0 to $100 million
balance sheet)

Future Acquisitions Volume (joint venture)                  $0 to $200 million

Development

Development Starts (consolidated on balance                 $0 to $100 million
sheet)

Development Starts (joint venture)                          $0 to $100 million

2009 Incremental FFO Accretion vs. 2008 for
Developments Stabilized in 2008 (consolidated               $2 million
on balance sheet)

2009 Incremental FFO Accretion vs. 2008 for
Current Developments (consolidated on balance               $4 to $5 million
sheet)

2009 Incremental FFO Dilution vs. 2008 from
Impaired Assets (excludes 2008 impairment                   ($6 million)
loss on land)

2009 Incremental FFO Accretion vs. 2008 for                 $3 million
Current Developments (joint venture)

Capitalized Maintenance Expenditures                        $25 to $30 million

Non-Property Income

Non-Property Income, Net                                    $4 to $6 million

Includes: Fee and asset management income,
net of expenses and Interest and other income

Corporate Expenses

General and Administrative and Property                     $48 to $52 million
Management Expense

Anticipated 1Q2009 Severance Charge                         $1 million

Debt

Capitalized Interest                                        $9 to $11 million

Expensed Interest                                           $126 to $134 million

30 Day LIBOR (average)                                      0.70%



Note: Please refer to the following pages for definitions and reconciliations
of all non-GAAP financial measures presented in this document.

(a) Excludes revenue earned from Perfect Connection (Camden's bulk cable
    program) and Valet Waste (Camden's door to door trash collection program).

(b) Excludes expenses associated with Perfect Connection (Camden's bulk cable
    program) and Valet Waste (Camden's door to door trash collection program).

Note: This table contains forward-looking statements. Please see the paragraph
regarding forward-looking statements earlier in this document.



 

CAMDEN      NON-GAAP FINANCIAL MEASURES

            DEFINITIONS & RECONCILIATIONS

            (In thousands, except per share amounts)

(Unaudited)

This document contains certain non-GAAP financial measures management
believes are useful in evaluating an equity REIT's performance. Camden's
definitions and calculations of non-GAAP financial measures may differ from
those used by other REITs, and thus may not be comparable. The non-GAAP
financial measures should not be considered as an alternative to net income
as an indication of our operating performance, or to net cash provided by
operating activities as a measure of our liquidity.

FFO

The National Association of Real Estate Investment Trusts ("NAREIT")
currently defines FFO as net income computed in accordance with generally
accepted accounting principles ("GAAP"), excluding gains or losses from
depreciable operating property sales, plus real estate depreciation and
amortization, and after adjustments for unconsolidated partnerships and
joint ventures. Camden's definition of diluted FFO also assumes conversion
of all dilutive convertible securities, including minority interests, which
are convertible into common equity. The Company considers FFO to be an
appropriate supplemental measure of operating performance because, by
excluding gains or losses on dispositions of operating properties and
excluding depreciation, FFO can help one compare the operating performance
of a company's real estate between periods or as compared to different
companies. A reconciliation of net income to FFO is provided below:



                          Three Months Ended           Twelve Months Ended

                          December 31,                 December 31,

                          2008          2007           2008         2007

Net income (loss)           ($34,909 )  $ 80,976       $ 70,973     $ 148,457

Real estate depreciation
and amortization from       42,403        39,247         168,264      154,140
continuing operations

Real estate depreciation
from discontinued           -             1,287          2,745        6,924
operations

Adjustments for
unconsolidated joint        1,960         982            7,103        4,934
ventures

Income from continuing
operations allocated to     573           1,444          3,617        4,279
common units

Income from discontinued
operations allocated to     -             8,509          -            13,517
common units

(Gain) loss on sale of
operating properties,       -             -              (2,929  )    1,184
net of taxes

(Gain) loss on sale of      77            (75,306 )      (80,188 )    (106,282 )
discontinued operations

Funds from operations -   $ 10,104      $ 57,139       $ 169,585    $ 227,153
diluted

Weighted average number
of common and

common equivalent shares
outstanding:

EPS diluted                 55,401        57,613         55,272       59,125

FFO diluted                 58,398        60,597         58,528       62,120

Net income per common       ($0.63   )  $ 1.41         $ 1.28       $ 2.51
share - diluted

FFO per common share -    $ 0.17        $ 0.94         $ 2.90       $ 3.66
diluted



Expected FFO

Expected FFO is calculated in a method consistent with historical FFO, and is
considered an appropriate supplemental measure of expected operating
performance when compared to expected net income (EPS). A reconciliation of the
ranges provided for expected net income per diluted share to expected FFO per
diluted share is provided below:



                                               1Q09 Range        2009 Range

                                               Low     High      Low     High

Expected net income per share - diluted        $ 0.02  $ 0.06    $ 0.05  $ 0.35

Expected real estate depreciation                0.73    0.73      2.91    2.91

Expected adjustments for unconsolidated joint    0.01    0.01      0.02    0.02
ventures

Expected income allocated to common units        0.04    0.04      0.17    0.17

Expected FFO per share - diluted               $ 0.80  $ 0.84    $ 3.15  $ 3.45

Note: This table contains forward-looking statements. Please see the paragraph
regarding forward-looking statements earlier in this document.



 

Net Operating Income (NOI)

NOI is defined by the Company as total property income less property operating
and maintenance expenses less real estate taxes. The Company considers NOI to
be an appropriate supplemental measure of operating performance to net income
because it reflects the operating performance of our communities without
allocation of corporate level property management overhead or general and
administrative costs. A reconciliation of net income to net operating income is
provided below:



                          Three Months Ended           Twelve Months Ended

                          December 31,                 December 31,

                          2008          2007           2008         2007

Net income                  ($34,909 )  $ 80,976       $ 70,973     $ 148,457

Fee and asset management    (2,274   )    (1,722  )      (9,167  )    (8,293   )
income

Sale of technology          -             -              -            (623     )
investments

Interest and other          (1,077   )    (4,047  )      (4,736  )    (8,804   )
income

Income (loss) on
deferred compensation       13,713        1,120          33,443       (7,282   )
plans

Property management         4,722         4,437          19,910       18,413
expense

Fee and asset management    1,435         1,150          6,054        4,552
expense

General and                 7,699         8,514          31,586       32,590
administrative expense

Interest expense            33,702        31,350         132,399      115,753

Depreciation and            43,300        40,068         171,814      157,297
amortization

Amortization of deferred    837           949            2,958        3,661
financing costs

Expense (benefit) on
deferred compensation       (13,713  )    (1,120  )      (33,443 )    7,282
plans

(Gain) loss on sale of
properties, including       -             -              (2,929  )    -
land

Gain on early retirement    (8,828   )    -              (13,566 )    -
of debt

Equity in income (loss)     483           (454    )      1,265        (1,526   )
of joint ventures

Impairment loss on land     51,323        1,447          51,323       1,447

Distributions on
perpetual preferred         1,750         1,750          7,000        7,000
units

Income allocated to
common units and other      652           1,374          4,052        4,729
minority interests

Income tax expense          327           478            843          3,052

Income from discontinued    (543     )    (2,431  )      (4,480  )    (13,214  )
operations

Gain (loss) on sale of      77            (76,063 )      (80,198 )    (107,039 )
discontinued operations

Income from discontinued
operations allocated to     -             8,509          -            13,517
common units

Net Operating Income      $ 98,676      $ 96,285       $ 385,101    $ 370,969
(NOI)

"Same Property"           $ 76,823      $ 79,059       $ 310,231    $ 311,459
Communities

Non-"Same Property"         10,969        9,170          40,085       30,007
Communities

Development and Lease-Up    2,649         (47     )      3,750        (59      )
Communities

Redevelopment               7,234         6,521          27,704       25,474
Communities

Dispositions / Other        1,001         1,582          3,331        4,088

Net Operating Income      $ 98,676      $ 96,285       $ 385,101    $ 370,969
(NOI)



EBITDA

EBITDA is defined by the Company as earnings before interest, taxes,
depreciation and amortization, including net operating income from discontinued
operations, excluding equity in income of joint ventures, gain on sale of real
estate assets, and income allocated to minority interests. The Company
considers EBITDA to be an appropriate supplemental measure of operating
performance to net income because it represents income before non-cash
depreciation and the cost of debt, and excludes gains or losses from property
dispositions. A reconciliation of net income to EBITDA is provided below:



                          Three Months Ended           Twelve Months Ended

                          December 31,                 December 31,

                          2008          2007           2008         2007

Net income                  ($34,909 )  $ 80,976       $ 70,973     $ 148,457

Interest expense            33,702        31,592         132,865      116,751

Amortization of deferred    837           949            2,958        3,661
financing costs

Depreciation and            43,300        40,068         171,814      157,297
amortization

Distributions on
perpetual preferred         1,750         1,750          7,000        7,000
units

Income allocated to
common units and other      652           1,374          4,052        4,729
minority interests

Income tax expense          327           478            843          3,052

Real estate depreciation
and amortization from       -             1,294          2,762        6,955
discontinued operations

(Gain) loss on sale of
properties, including       -             -              (2,929  )    -
land

Gain on early retirement    (8,828   )    -              (13,566 )    -
of debt

Equity in income (loss)     483           (454    )      1,265        (1,526   )
of joint ventures

Impairment loss on land     51,323        1,447          51,323       1,447

Gain (loss) on sale of      77            (76,063 )      (80,198 )    (107,039 )
discontinued operations

Income from discontinued
operations allocated to     -             8,509          -            13,517
common units

EBITDA                    $ 88,714      $ 91,920       $ 349,162    $ 354,301



 

 

    Source: Camden Property Trust
Contact: Camden Property Trust, Houston Kim Callahan, 713-354-2549