Toll Brothers' Record FY 2005 2nd Qtr Net Income Rises 135% to $170 Million

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May 26, 2005


        Record 2nd Qtr EPS Increases 126% to $2.01 Per Share
        Record 2nd Qtr Contracts Grow 38% to $2.20 Billion 
        Record 2nd Qtr Revenues Rise 52% to $1.25 Billion
      Record 2nd Qtr-End Backlog Increases 57% to $5.87 Billion

HORSHAM, Pa., May 26, 2005 (PRIMEZONE) -- Toll Brothers, Inc., (NYSE:TOL) (www.tollbrothers.com), the nation's leading builder of luxury homes, today reported record second-quarter and six-month results for earnings, contracts, revenues and backlog for the period ended April 30, 2005. The value of the company's second-quarter contracts and backlog were the highest for any quarter in its history.

Robert I. Toll, chairman and chief executive officer, stated: "We owe our excellent results to the tremendous perseverance and intensity of our associates. No one in our industry has a harder working, more dedicated team!

"With increasing numbers of communities in lot-constrained markets, our growing brand name and our broadening diversity of luxury new home product lines, we continue to produce record results.

"We expect to end fiscal 2005 with approximately 240 selling communities compared to 220 at FYE 2004. We believe our expertise in securing land and opening communities in highly-regulated, upscale markets gives us a competitive advantage, both today and in the future. We now control approximately 68,000 home sites, compared to 58,000 one year ago. These sites, which are in communities currently open for sale or wending their way through the approval process, represent a five-to-six year supply based on our historic pace of growth."

Joel H. Rassman, chief financial officer, stated: "Our record earnings, contracts and backlog reflect the strong demand and accompanying pricing power we have enjoyed over the past twelve months. Based on these results and our record $5.87 billion backlog of homes under contract, we are increasing our earnings expectations for FY 2005. We now believe net income will grow approximately 70% in FY 2005 compared to FY 2004. Based on our backlog and expected community growth, even with this increased projection, we still believe net income will rise approximately 20% in FY 2006 over FY 2005."

Toll Brothers' financial highlights for the three-month and six-month periods ended April 30, 2005 (unaudited):


 -- The Company's FY 2005 second-quarter net income of $170.1 
    million grew 135% versus FY 2004 second-quarter net income 
    of $72.4 million. Second-quarter earnings of $2.01 per share 
    diluted increased 126% compared to second-quarter 2004's 
    earnings of $0.89 per share diluted, the previous second-quarter 
    record. 

 -- FY 2005 six-month net income of $280.3 million grew 129% 
    versus FY 2004 six-month net income of $122.5 million. Six-month 
    earnings of $3.34 per share diluted rose 121% versus FY 2004's 
    same period earnings of $1.51 per share diluted. 

 -- FY 2005 second-quarter contracts of $2.20 billion (3,181 
    homes), grew 38% over FY 2004's second-quarter contracts of 
    $1.60 billion (2,595 homes), the previous second-quarter 
    record. In addition, in second quarter 2005, unconsolidated 
    entities in which the Company had an interest signed contracts 
    of $85.2 million (123 homes).

 -- FY 2005's six-month contracts of $3.65 billion (5,354 homes), 
    grew 46% over FY 2004's total of $2.50 billion (4,107 homes), 
    the previous six-month record. In addition, in the six-month FY 
    2005 period, unconsolidated entities in which the Company had an 
    interest signed contracts of $100.7 million (159 homes).

 -- FY 2005 second quarter-end backlog of $5.87 billion (8,561 
    homes), the highest in the Company's history, increased 57% over 
    FY 2004's second-quarter-end backlog of $3.73 billion (6,211 
    homes), the previous second-quarter record. In addition, at the 
    end of second quarter 2005, unconsolidated entities in which the 
    Company had an interest had a backlog of $111.7 million (183 
    homes).

 -- FY 2005 second-quarter revenues of $1.25 billion increased 52% 
    versus FY 2004's second-quarter revenues of $819.5 million. In FY 
    2005, second-quarter home building revenues of $1.23 billion 
    (1,912 homes), increased 51% over FY 2004's second-quarter home 
    building revenues of $814.3 million (1,463 homes), the previous 
    second-quarter record. Revenues from land sales totaled $9.8 
    million for FY 2005's second quarter, compared to $2.0 million 
    in the second quarter of FY 2004. 

 -- FY 2005 six-month revenues of $2.25 billion increased 59% versus 
    FY 2004's six-month revenues of $1.42 billion, the previous six-
    month record. FY 2005 six-month home building revenues of $2.22 
    billion (3,502 homes) increased 58% over FY 2004's six-month home 
    building revenues of $1.40 billion (2,548 homes), the previous 
    six-month record. FY 2005 revenues from land sales for the six-
    month period totaled $11.0 million compared to $8.0 million in 
    the same period in FY 2004.

 -- In addition, in the Company's fiscal 2005 second-quarter and 
    six-month periods, unconsolidated entities in which the Company 
    had an interest delivered $38.4 million (87 homes) and $64.9 
    million (150 homes), respectively, compared to $1.9 million (6 
    homes) and $3.4 million (11 homes), respectively, in the same 
    periods of fiscal 2004. The Company's share of the profits from 
    the delivery of these homes is included in 'Equity Earnings in 
    Unconsolidated Entities' on the Company's Income Statement.

 -- Toll Brothers' second quarter and six-month 2004 results 
    included a $0.06 per share after-tax expense due to early 
    retirement of $170 million of 8 1/8% senior subordinated notes 
    due 2009. No such comparable charge was incurred in the second-
    quarter or six-month periods in FY 2005.

 -- In Toll Brothers' third quarter 2005, the Company anticipates 
    it will incur an after-tax expense of approximately $0.03 per 
    share diluted related to the expected early retirement of all of 
    its $100 million of 8% Senior Subordinated Notes due 2009 and its 
    $222.5 million bank term loan due July 2005.

Toll Brothers will be broadcasting live via the Investor Relations section of its website, www.tollbrothers.com, a conference call hosted by chairman and chief executive officer Robert I. Toll at 2:00 p.m. (EDT) today, May 26, 2005, to discuss these results and our outlook for the remainder of fiscal 2005. Prior to this conference call, the company intends to file a Form 8-K with the Securities and Exchange Commission containing its guidance for expected results of operations for Fiscal 2005 which will be discussed on the call. To access the call, enter the Toll Brothers website, then click on the Investor Relations page, and select "Conference Calls". Participants are encouraged to log on at least fifteen minutes prior to the start of the presentation to register and download any necessary software. The call can be heard live with an on-line replay which will follow and continue through July 31, 2005.

Toll Brothers, Inc. is the nation's leading builder of luxury homes. The Company began business in 1967 and became a public company in 1986. Its common stock is listed on the New York Stock Exchange and the Pacific Exchange under the symbol "TOL". The Company serves move-up, empty-nester, active-adult and second-home home buyers and operates in 20 states: Arizona, California, Colorado, Connecticut, Delaware, Florida, Illinois, Massachusetts, Maryland, Michigan, Nevada, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Texas, and Virginia.

Toll Brothers builds luxury single-family detached and attached home communities, master planned luxury residential resort-style golf communities and urban low, mid- and high-rise communities, principally on land it develops and improves. The Company operates its own architectural, engineering, mortgage, title, land development and land sale, golf course development and management, home security, landscape, cable T.V. and broadband Internet delivery subsidiaries. The Company also operates its own lumber distribution, and house component assembly and manufacturing operations.

Toll Brothers is the only publicly traded national home building company to have won all three of the industry's highest honors: America's Best Builder from the National Association of Home Builders, the National Housing Quality Award and Builder of the Year. For more information visit www.tollbrothers.com.

Certain information included herein and in other Company reports, SEC filings, statements and presentations is forward-looking within the meaning of the Private Securities Litigation Reform Act of 1995, including, but not limited to, statements concerning anticipated operating results, financial resources, changes in revenues, changes in profitability, interest expense, growth and expansion, anticipated income from joint ventures and the Toll Brothers Realty Trusts Group, the ability to acquire land, the ability to secure governmental approvals and the ability to open new communities, the ability to sell homes and properties, the ability to deliver homes from backlog, the average delivered price of homes, the ability to secure materials and subcontractors, the ability to maintain the liquidity and capital necessary to expand and take advantage of future opportunities, and stock market valuations. Such forward-looking information involves important risks and uncertainties that could significantly affect actual results and cause them to differ materially from expectations expressed herein and in other Company reports, SEC filings, statements and presentations. These risks and uncertainties include local, regional and national economic conditions, the demand for homes, domestic and international political events, uncertainties created by terrorist attacks, the effects of governmental regulation, the competitive environment in which the Company operates, fluctuations in interest rates, changes in home prices, the availability and cost of land for future growth, the availability of capital, uncertainties and fluctuations in capital and securities markets, changes in tax laws and their interpretation, legal proceedings, the availability of adequate insurance at reasonable cost, the ability of customers to finance the purchase of homes, the availability and cost of labor and materials, and weather conditions.


                 TOLL BROTHERS, INC. AND SUBSIDIARIES
                CONDENSED CONSOLIDATED BALANCE SHEETS
                       (Amounts in thousands)

                                 April 30,     October 31,
                                   2005           2004
                                -----------    ----------- 
 ASSETS                         (Unaudited)
                          
 Cash and cash
  equivalents                   $   566,668    $   465,834
 Marketable securities                             115,029
 Inventory                        4,299,587      3,878,260
 Property, construction
  and office equipment,
  net                                63,649         52,429
 Receivables, prepaid
  expenses and other
  assets                            152,009        146,212
 Mortgage loans
  receivable                         78,663         99,914
 Customer deposits held
  in escrow                          76,681         53,929
 Investments in and
  advances to
  unconsolidated
  entities                          114,196         93,971
                                -----------    -----------
                                $ 5,351,453    $ 4,905,578
                                ===========    ===========

 LIABILITIES AND
  STOCKHOLDERS' EQUITY

 Liabilities:
 Loans payable                  $   358,922    $   340,380
 Senior notes                       845,914        845,665
 Subordinated notes                 450,000        450,000
 Mortgage company
  warehouse loan                     69,108         92,053
 Customer deposits                  389,265        291,424
 Accounts payable                   202,918        181,972
 Accrued expenses                   611,340        574,202
 Income taxes payable               147,964        209,895
                                -----------    -----------
 Total liabilities              $ 3,075,431    $ 2,985,591
                                -----------    -----------

 Stockholders' equity:
 Preferred stock, none
  issued
 Common stock                           776            770
 Additional paid-in
  capital                           251,646        200,938
 Retained earnings                2,051,056      1,770,730
 Unearned compensation                 (834)
 Treasury stock                     (26,622)       (52,451)
                                -----------    -----------
 Total stockholders'
  equity                          2,276,022      1,919,987
                                -----------    -----------
                                $ 5,351,453    $ 4,905,578
                                ===========    =========== 


                    CONDENSED CONSOLIDATED STATEMENTS OF INCOME
                   (Amounts in thousands, except per share data)
                                     (Unaudited)

                         Six months ended         Three months ended
                             April 30,                April 30,
                     -----------------------   -----------------------
                        2005         2004         2005         2004
                     ----------   ----------   ----------   ----------
 Revenues:
  Home sales         $2,215,095   $1,403,886   $1,225,998   $  814,309
  Land sales             11,025        7,998        9,800        2,011
  Equity earnings
   in
   unconsolidated
   entities               5,308        1,394        3,373          729
  Interest and
   other                 15,992        4,119        9,109        2,436
                     ----------   ----------   ----------   ----------
                      2,247,420    1,417,397    1,248,280      819,485
                     ----------   ----------   ----------   ----------

 Costs and
  expenses:
  Home sales          1,516,142    1,007,051      830,649      584,623
  Land sales              6,095        6,806        5,316        1,503
  Selling, general
   and
   administrative       223,423      166,547      116,358       89,894
  Interest               49,938       35,754       28,126       21,196
  Expenses related
   to early
   retirement of
   debt                                7,748                     7,748
                     ----------   ----------   ----------   ----------
                      1,795,598    1,223,906      980,449      704,964
                     ----------   ----------   ----------   ----------

 Income before
  income taxes          451,822      193,491      267,831      114,521
 Income taxes           171,496       70,969       97,698       42,083
                     ----------   ----------   ----------   ----------
 Net income          $  280,326   $  122,522   $  170,133   $   72,438
                     ==========   ==========   ==========   ==========

 Earnings per
  share:
  Basic              $     3.66   $     1.65   $     2.20   $     0.97
  Diluted            $     3.34   $     1.51   $     2.01   $     0.89

 Weighted average
  number of shares:
  Basic                  76,570       74,123       77,313       74,406
  Diluted                83,859       81,123       84,676       81,426


 Additional
  information:
  Interest incurred  $   58,148   $   56,505   $   28,998   $   28,265
  Depreciation and
   amortization      $   10,879   $    7,336   $    5,678   $    3,773


 THREE MONTHS ENDED APRIL 30,      UNITS               $ (MILL)
                             2nd Qtr.  2nd Qtr.   2nd Qtr.  2nd Qtr.
 CLOSINGS                      2005      2004       2005      2004
 ---------------------       -------   -------    -------   -------
 Northeast
  (CT, MA, NH, NJ, NY,
  RI)                            254       216      140.3     124.8
 Mid-Atlantic (DE, MD,
  PA, VA)                        759       534      458.7     274.1
 Midwest (IL, MI, OH)            141        99       89.1      58.6
 Southeast (FL, NC,
  SC, TN)                        197       192      105.4      91.5
 Southwest (AZ, CO,
  NV, TX)                        305       190      188.9     107.4
 West Coast (CA)                 256       232      243.6     157.9
                             -------   -------    -------   -------
                               1,912     1,463    1,226.0     814.3
 Unconsolidated
  entities                        87         6       38.4       1.9
                             -------   -------    -------   -------
                               1,999     1,469    1,264.4     816.2
                             =======   =======    =======   =======


 CONTRACTS
 ---------------------
 Northeast
  (CT, MA, NH, NJ, NY,
  RI)                            495       282      318.8     162.5
 Mid-Atlantic (DE, MD,
  PA, VA)                      1,177       911      784.1     515.8
 Midwest (IL, MI, OH)            212       187      144.4     112.3
 Southeast (FL, NC,
  SC, TN)                        463       268      262.3     131.3
 Southwest (AZ, CO,
  NV, TX)                        579       425      403.5     248.3
 West Coast (CA)                 255       522      291.4     429.8
                             -------   -------    -------   -------
                               3,181     2,595    2,204.5   1,600.0
 Unconsolidated
  entities                       123         5       85.2       1.6
                             -------   -------    -------   -------
                               3,304     2,600    2,289.7   1,601.6
                             =======   =======    =======   =======


 BACKLOG
 --------------------- 
 Northeast
  (CT, MA, NH, NJ, NY,
  RI)                          1,359     1,037      855.4     590.4
 Mid-Atlantic (DE, MD,
  PA, VA)                      2,767     2,173    1,782.3   1,161.2
 Midwest (IL, MI, OH)            534       430      360.6     247.7
 Southeast (FL, NC,
  SC, TN)                      1,218       540      741.4     289.9
 Southwest (AZ, CO,
  NV, TX)                      1,743     1,028    1,162.7     599.5
 West Coast (CA)                 940     1,003      964.0     842.2
                             -------   -------    -------   -------
                               8,561     6,211    5,866.4   3,730.9
 Unconsolidated
  entities                       183        14      111.7       4.5
                             -------   -------    -------   -------
                               8,744     6,225    5,978.1   3,735.4
                             =======   =======    =======   =======

 SIX MONTHS ENDED APRIL 30,       UNITS               $ (MILL)
                            6 Months  6 Months   6 Months  6 Months
 CLOSINGS                      2005      2004       2005      2004
 ---------------------       -------   -------    -------   -------
 Northeast
  (CT, MA, NH, NJ, NY, 
  RI)                            483       399      263.6     229.4
 Mid-Atlantic (DE, MD, 
  PA, VA)                      1,422       939      845.6     475.5
 Midwest (IL, MI, OH)            236       171      146.1      99.6
 Southeast (FL, NC, 
  SC, TN)                        352       313      189.7     145.1
 Southwest (AZ, CO, 
  NV, TX)                        553       339      344.8     189.2
 West Coast (CA)                 456       387      425.3     265.1
                             -------   -------    -------   -------
                               3,502     2,548    2,215.1   1,403.9
 Unconsolidated 
  entities                       150        11       64.9       3.4
                               3,652     2,559    2,280.0   1,407.3
                             =======   =======    =======   =======

 CONTRACTS
 ---------------------
 Northeast
  (CT, MA, NH, NJ, NY, 
  RI)                            814       504      519.5     300.3
 Mid-Atlantic (DE, MD,
  PA, VA)                      1,944     1,438    1,255.5     799.6
 Midwest (IL, MI, OH)            324       307      222.4     184.0
 Southeast (FL, NC, 
  SC, TN)                        844       442      467.7     216.8
 Southwest (AZ, CO, 
  NV, TX)                        945       658      657.8     391.8
 West Coast (CA)                 483       758      524.7     610.3
                             -------   -------    -------   -------
                               5,354     4,107    3,647.6   2,502.8
 Unconsolidated 
  entities                       159        10      100.7       3.2
                             -------   -------    -------   -------
                               5,513     4,117    3,748.3   2,506.0
                             =======   =======    =======   =======
CONTACT:  Toll Brothers, Inc.
          Frederick N. Cooper 
          (215) 938-8312
          [email protected]

          Joseph R. Sicree 
          (215) 938-8045
          [email protected]

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