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Sonae SGPS

Earnings Release Nov 10, 2010

1901_10-q_2010-11-10_a806b026-847c-4209-a621-598c709a6a71.pdf

Earnings Release

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Maia, Portugal – November 10th 2010

Results of the third quarter of 2010 Sonae Sierra recorded a Total Net Profit of €14.9 million

  • EBITDA grew 13% to €89.9 million
  • NAV grew 2% to €1.25 billion
  • Portfolio sales grew 6.9% in Europe and 24.6% in Brazil (in Reais)
  • Global occupancy levels grew 0.5% to 96.4%
  • LeiriaShopping sold to Sierra Portugal Fund for €92 million

Sonae Sierra, the international shopping centre specialist, presented a Total Net Profit of €14.9 million at the end of the third quarter of 2010, an increase of 116% versus the same period of last year.

The favourable change in the Total Net Profit was mainly driven by a 42% increase of the Direct Results. Value Created was positive, in spite of slight yield increases in Portugal and Greece, thanks to good overall operating performance.

In fact, the Direct Income from Investments recorded an 8% increase compared to the first nine months of 2009, mainly due to the increase of the portfolio with the inaugurations of LOOP5 in Germany and Manauara Shopping in Brazil in 2009, and LeiriaShopping, in Portugal, in 2010.

EBITDA recorded a 13% increase, and is now at €89.9 million, compared to the €79.7 million presented in the first nine months of 2009. This increase derives not only from the inaugurations mentioned above, but also from efficiency gains as a consequence of the pro-active and persistent efforts in containing cost increases in all areas of the Company.

Sonae Sierra's portfolio presented a positive performance when compared with the first nine months of last year, with sales growing 6.9% (+1.5% like-forlike) in Europe and 24.6% (+17.8% like-for-like) in Brazil (in Reais). The Total Rents grew 11.2% when compared with the same period of last year (+4.8% like-for-like).

The Occupancy Rate of the portfolio remained high and stable, recording a value of 96.4% at the end of September 2010.

Value Metrics

The Company measures its performance, in a first instance, on the basis of changes in Net Asset Value (NAV) plus dividends distributed. The Company calculates its NAV according to the guidelines published in 2007 by INREV (European Association for Investors in Non-listed Real Estate Vehicles), an association of which the Company is a member.

On the basis of this methodology, the NAV of Sonae Sierra, as of September 30 2010, was €1.25 billion, an increase of 2.0% compared to the value recorded at the end of 2009.

Net Asset Value (NAV)
amounts in € 000
30 Sep 10 31 Dec 09 (PF)
NAV as per the financial statements 1.000.209 994.533
Revaluation to fair value of developments 19.136 14.519
Deferred tax for properties 246.816 233.066
Goodwill related to deferred tax -37.347 -37.932
Gross-up of Assets 24.623 24.310
NAV 1.253.438 1.228.497
NAV per share (in €) 38,55 37,78

New project under construction and several agreements for third party property management and leasing

Sonae Sierra continues with its growth and expansion strategy, although the Company has adjusted its development timings to the evolution of the financial and retail markets.

During the third quarter of this year the Company successfully completed the food-court refurbishment of Centro Vasco da Gama (Lisbon, Portugal), and started the construction of Boulevard Londrina (Londrina, Brazil), a 47.800 m2 GLA shopping centre that represents an investment of €97 million which is schedule to open in 2012.

At the end of the first nine months of 2010, the Company has three new shopping centres under construction and 7 projects in different stages of development in Portugal, Italy, Germany, Greece, Romania and Brazil.

In Italy, Sonae Sierra is currently developing Le Terrazze in La Spezia, which is scheduled to be inaugurated in the third quarter of 2011, representing an investment of more than €125 million. Currently, 65% of its GLA is already let. In Brazil, besides Boulevard Londrina, the Company is developing Uberlândia Shopping (Uberlândia) scheduled to open in 2011, and representing a total investment of €62 million.

During the third quarter of the year the company signed three new service contracts to lease and/or manage third-party shopping centres in Spain, Italy and Greece. Also in the services forefront, Sonae Sierra is currently providing Development services to third-party projects in Portugal, Italy, Romania, Cyprus, Serbia, Morocco and China.

Sonae Sierra sells 100% of LeiriaShopping for €92 million to Sierra Portugal Fund (SPF)

The SPF, seeded in 2008 with eight Portuguese shopping centres, now counts with LeiriaShopping to contribute towards its objective of providing investors with capital growth and income return through the investment in a portfolio of high-quality Portuguese shopping and leisure centres.

With this operation Sonae Sierra's interest in the SPF has increased to approximately 47.5%. This transaction reinforces the Company's goal of increasing its asset management activity, while leveraging its investments through long term partnerships.

International recognition

In September Sonae Sierra received the "Best Retail Developer" award for Portugal, Spain and Italy at the Real Estate Awards, an initiative of Euromoney magazine, a leading international banking and economy publication.

The votes for the Real Estate Awards are cast by the readers of the magazine, and award the "Best Retail Developer" amongst the companies with greater dynamic and innovation ability in the creation of investment opportunities in the retail area.

About Sonae Sierra

Sonae Sierra, www.sonaesierra.com , is the international shopping centre specialist, with a passion for bringing innovation and excitement to the shopping centre industry. The Company owns 51 Shopping Centres in Portugal, Spain, Italy, Germany, Greece, Romania and Brazil, with a total Gross Lettable Area (GLA) of 2 million m2 . Sonae Sierra is also providing services to third parties in Cyprus, Serbia, Morocco, Colombia and China. Currently, the Company has 3 projects under construction and 7 new projects in different phases of completion in Portugal, Italy, Germany, Greece, Romania and Brazil. In 2009 our Shopping Centres had more than 436 million visits.

Sonae Sierra's Consolidated Profit and Loss Account and Balance Sheet

Sonae Sierra (unaudited accounts)
Consolidated Profit and Loss Account
(€ 000)
9M10 9M09 PF * 9M09 % 10/09PF
Direct Income from Investments 167.640 154.546 225.167 8%
Direct costs from investments 77.708 74.814 93.931 4%
EBITDA 89.933 79.732 131.236
0
13%
Net financial costs 32.119 38.716 61.952 -17%
Other non-recurrent income/cost -2.843 -102 1.110 -2693%
Direct profit before taxes 54.971 40.914 70.395 34%
Corporate tax 10.539 9.521 14.586 11%
Direct net profit 44.432 31.393 55.808
0
42%
Gains realized on sale of investments -3.772 2.149 1.545 -276%
Impairment & Development funds at risk provision -5.207 -6.453 -6.412 19%
Value created on investments 7.399 -151.586 -243.223 105%
Indirect income -1.579 -155.890 -248.091
#REF!
99%
#DIV/0!
Deferred tax 27.946 -30.048 -48.747 193%
Indirect net profit -29.525 -125.842 -199.344 77%
Net profit before minorities 14.906 -94.449 -143.536 116%
Attributable to :
Equity holders 14.906 -94.449 -94.449 116%
Minority interests 0 0 -49.086 -100%

* 9M09 PF - with all the companies consolidated by the proportional method

Sonae Sierra Consolidated Balance Sheet (€ 000) Investment properties 2.252.899 2.304.609 -51.709 Properties under development and others 230.600 263.801 -33.200 Other assets 177.695 194.266 -16.571 Cash & Equivalents 42.229 28.987 13.242 Total assets 2.703.424 2.791.662 -88.239 Net worth 1.000.209 994.533 5.6760 Bank loans 1.185.428 1.295.221 -109.792 Deferred taxes 296.418 272.232 24.186 Other liabilities 221.368 229.676 -8.309 Total liabilities 1.703.214 1.797.129 -93.915 30-09-10 Var. (10 - 09) 31-12-09 (PF)

Net worth and liabilities 2.703.424 2.791.662 -88.239

Consolidated Profit and Loss Account and Balance Sheet by business

Sierra Investments (unaudited accounts)
Profit & Loss Account
(€ 000)
9M10 9M09 PF * % 10/09
Retail Net Operating Margin 79.724 79.905 0%
Parking Net Operating Margin 1.132 1.269 -11%
Co-generation Net Operating Margin 544 504 8%
Shopping Centre Net Operating Income 81.400 81.678 0%
Offices Net Operating Income 54 142 -62%
Asset Management Net Operating Income 2.007 3.754 -47%
Net Operating Income (NOI) 83.462 85.573 -2%
Recurrent net financial costs/(income) 29.589 34.349 -14%
Non-Recurring costs/(income) 4.440 3.574 24%
Corporate Taxes 8.008 8.914 -10%
Direct Profit 41.425 38.737 7%
Realized Property Profit (5.001) (110) -4428%
Non-Realised Property Profit (7.944) (113.168) 93%
Deferred tax 18.306 (34.216) 154%
Indirect Profit (31.252) (79.063) 60%
Net Profit for the Period 10.173 (40.326) 125%

Sierra Investments

Consolidated Balance Sheet
(€ 000)
30-09-10 31-12-09 (PF) Var.
(10 - 09)
Investment properties & others 1.903.828 1.995.363 -91.536
Other assets 170.970 157.318 13.652
Cash & Equivalents 85.681 61.629 24.052
Total assets 2.160.479 2.214.311 -53.832
Net worth 694.862 688.031 6.831
Bank loans 1.059.775 1.139.137 -79.362
Deferred taxes 236.047 220.369 15.678
Other liabilities 169.795 166.774 3.021
Net Worth and liabilities 2.160.479 2.214.311 -53.832
Sierra Developments (unaudited accounts)
Profit & Loss Account
(€ 000)
9M10 9M09 PF * % 10/09
Project Development Services Rendered 4.896 4.044 21%
Value created in projects (6.555) (46.787) 86%
Operating Income (1.659) (42.743) 96%
Operating costs 17.521 19.249 -9%
Net Operating Income (NOI) (19.180) (61.991) 69%
Depreciation and provisions 96 14 577%
Net financial costs/(income) 1.596 3.798 -58%
Corporate taxes (1.349) 486 -378%
Net Profit for the Period (19.522) (66.289) 71%

Sierra Developments

Consolidated Balance Sheet
(€ 000)
30-09-10 31-12-09 PF Var.
(10 - 09)
Properties under development 190.948 245.479 -54.532
Other assets 102.235 109.407 -7.171
Cash & Equivalents 5.544 2.724 2.821
Total assets 298.727 357.610 -58.882
Net worth -16.507 -5.526 -10.981
Bank loans 7.466 33.315 -25.849
Shareholder loans 193.516 202.960 -9.445
Deferred taxes 3.298 4.464 -1.166
Other liabilities 110.955 122.396 -11.441
Net worth and liabilities 298.727 357.610 -58.882
Sierra Management (unaudited accounts)
Profit & Loss Account
(€ 000)
9M10 9M09 PF * % 10/09
Total income from management services 25.933 24.601 5%
Operating costs 20.225 21.518 -6%
Net operating income (NOI) 5.708 3.082 85%
Net financial costs/(income) (585) (974) 40%
Non-recurring costs/(income) 616 411 50%
Corporate taxes 2.183 1.419 54%
Net Profit for the period 3.494 2.226 57%

Sierra Management

Consolidated Balance Sheet
(€ 000)
30-09-10 31-12-09 (PF) Var.
(10 - 09)
Other assets 33.207 34.343 -1.137
Cash & Equivalents 33.467 28.148 5.319
Total assets 66.673 62.491 4.182
Net worth 10.023 4.327 5.696
Other liabilities 56.651 58.164 -1.514
Net Worth and liabilities 66.673 62.491 4.182
Sonae Sierra Brazil
(unaudited accounts)
Profit & Loss Account
(€ 000)
9M10 9M09 PF * % 10/09
Retail Operating Margin 17.556 11.992 46%
Parking Net Operating Margin 2.349 647 263%
Shopping Centre Net Operating Margin 19.905 12.639 57%
Total Income from Services Rendered 4.889 3.511 39%
Overheads 6.662 4.812 38%
Net Operating Income (NOI) 18.132 11.339 60%
Net financial costs/(income) 317 1.541 -79%
Non-recurring costs/(income) 1.049 201 421%
Corporate taxes 2.133 1.467 45%
Direct Profit 14.633 8.129 80%
Realised Property Profit - 1.888 -
Non-Realised Property Profit 14.245 15.971 -11%
Deferred tax 6.447 3.614 78%
Indirect profit 7.798 14.246 #DIV/0! -45%
Net Profit for the Period 22.431 22.375 0%
Sonae Sierra Brazil
Consolidated Balance Sheet
(€ 000)
30-09-10 31-12-09 (PF) Var.
(10 - 09)
Properties 389.678 328.273 61.404
Other assets 13.286 14.112 -826
Cash & Equivalents 11.150 18.295 -7.145
Total Assets 414.114 360.681 53.433
Net worth 313.751 270.456 43.295
Bank loans 33.630 32.768 862
Deferred taxes 57.056 47.089 9.968
Other liabilities 9.676 10.368 -692
Net Worth and liabilities 414.114 360.681 53.433

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