Bénéteau

Earnings Release • Jul 1, 2010

Nine-month sales up 11.5% Forecast for full-year earnings confirmed

Change in sales over nine months

€'000,000

	Q3 2010	Q3 2009	Change (%)	At May 31, 2010 (9 months)	At May 31, 2009 (9 months)	Change (%)
Boats	231.5	198.4	16.7%	407.0 *	371 .8	9 .5%
Housing	85.2	73.9	15.3%	162.5 **	138 .9	17 .0%
Consolidated sales	316.7	272.3	16.3%	569.4	510 .7	11 .5%

* Of which , €4.6 million for the developing business line: large powerboats

** Of which, €6 .6 million for the developing business line: residential housing

• Boat business sales totaled €407 million for the first nine months, up 9.5%. In the third quarter alone, this increase came out at 16.7%. In a stable market, this good performance reflects more specifically the success achieved by the new models offered by the Group during the autumn and winter shows. However, this improvement has been penalized by the sourcing difficulties encountered with certain suppliers, delaying and compromising some deliveries for the end of the season.
• The housing business generated €162.5 million in sales over the period, an increase of 17%, supported by the good trend seen for leisure homes. This growth factors in sales from the first wooden-frame houses delivered.

Over the full year, the Group is expected to achieve sales growth of more than 15%. In this context, the Group is able to confirm its forecast for €37.5 million in income from ordinary operations.

The Group

About the Bénéteau Group

As the world's number-one sailboat builder, the Bénéteau Group has continued to develop its business on the powerboat market, and is now one of the leading players in Europe.

On both sail and powerboats, the Bénéteau, Jeanneau, Lagoon and Prestige brands are able to offer more than 100 models ranging from 20 to 60 feet. The Group has one of the most prestigious names for the custom construction of luxury yachts: CNB. It is expanding its range in the segment for powerboats over 15 meters with Prestige Yachts and Monte Carlo Yachts.

The Group is also a leading player on the European leisure home market and is developing its business on the market for high environmental performance residential homes. With the design and manufacturing of woodenframe houses, it aims to make quality homes that are accessible in terms of their pricing and compliant with sustainable development standards.

www.beneteau-group.com

Bénéteau Group press information: Bérengère Corbel b.corbel@beneteau-group.com Tel: +33 6 72 56 25 69 +33 2 51 26 21 28 Fax: +33 2 51 26 88 55 Shareholder contact: Yannick Coicaud-Thomas y.coicaud.thomas@beneteau-group.com 16 bd de la Mer - BP 319 85803 Saint Gilles Croix de Vie Cedex - France