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Strong Global Comparable Sales and Substantial Net Restaurant Expansion Drive Robust Fourth Quarter and Annual Results at Burger King

Source: Burger King Holdings Inc.
21/08/2008

Miami, Aug. 21, 2008 - Burger King Holdings Inc.:

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Burger King Holdings Inc. delivered solid worldwide results for the fourth quarter of 2008 and a record 2008 fiscal year. Strong progressive improvements across the company's strategic global growth pillars - marketing, products, operations and development - drove substantial increases in financial performance over the prior year periods.

The company posted strong revenues for the fourth quarter of $646 million, up 9 percent from $590 million in the same quarter last year. For the fiscal year, the company reported record revenues of $2.455 billion, up 10 percent from $2.234 billion in the prior year. Revenues for the quarter and the full year were primarily driven by strong worldwide comparable sales and substantial net restaurant expansion.

Traffic and sales continued to increase worldwide, resulting in comparable sales growth of 5.3 percent for the fourth quarter, marking the 18th consecutive quarter of positive comparable sales growth. In the United States and Canada, comparable sales were up 5.5 percent for the fourth quarter, the 17th consecutive quarter of positive comparable sales growth.

"Our strong quarterly and annual performance confirms the strength and the momentum of our worldwide business," said Chairman and Chief Executive Officer John Chidsey. "Throughout the quarter, we drove strong comparable sales by continuing to leverage our products and promotions across many markets, including the launch of the Indy Whopper(R) sandwich in connection with the Indiana Jones(TM) blockbuster movie, The Kingdom of the Crystal Skull(TM).

"In May, we extended hours of operations in our U.S. restaurants enabling us to capture a larger market share of the fastest growing dayparts - both breakfast and late-night. Furthermore, we increased our SuperFamily traffic with adventure filled promotions, including The Incredible Hulk(TM), Iron Man(TM) and SpongeBob's Pest of the West(TM).

"In EMEA, we continued to respond to consumer demand for high-margin indulgent products including the Steakhouse Burger platform and New York Steak Sandwich. In APAC, we focused on the snacking daypart with our Value Snacking Menu and the launch of our breakfast platform in New Zealand. In Latin America, we featured products such as our BK(TM) Stacker sandwich and Steakhouse Burger platform. Our quality, value and convenience drove solid sales momentum throughout all regions across the globe," concluded Chidsey.

Worldwide trailing 12-month average restaurant sales (ARS) reached a record high. The system surpassed the $1.30 million ARS threshold for the first time, reporting a 9 percent increase to $1.30 million compared to $1.19 million in the same period last year. Worldwide fourth quarter fiscal 2008 ARS also increased 9 percent to $338,000 compared to $311,000 in the same quarter last year.

Worldwide company restaurant margin decreased 170 basis points to 13.1 percent from 14.8 percent in the fourth quarter and by 70 basis points to 14.3 percent from 15.0 percent for the full fiscal year. The decrease during the fourth quarter and fiscal year was primarily driven by higher commodity costs and expenses related to the company's U.S. and Canada reimaging program. These additional costs were partially offset by significantly improved margins in the EMEA/APAC and Latin America reporting segments driven by strong comparable sales. Net of reimaging costs of approximately $8 million, worldwide company restaurant margins declined just 20 basis points for the full fiscal 2008 year despite industry-wide commodity pressures.

The company continued its focus on controlling and leveraging its general and administrative (G&A) costs worldwide, effectively reducing these costs as a percentage of revenues by 190 basis points in the fourth quarter. For the full fiscal year, G&A declined 80 basis points as a percentage of revenue.

For the quarter, earnings per share rose to $0.37 compared to earnings per share of $0.26 and adjusted earnings per share of $0.29 during the same period last year. For the full fiscal year, earnings per share rose to $1.38 compared to earnings per share of $1.08 and adjusted earnings per share of $1.11 for fiscal 2007. Adjusted earnings per share for the fourth quarter of 2007 and fiscal 2007 exclude the previously announced $7 million in pre-tax costs related to the termination of the company's lease for a new headquarters facility which the company had proposed to build in Coral Gables, Fla. There were no adjustments to earnings per share for the fourth quarter of 2008 and fiscal 2008.

Uses of Cash

"In the fourth quarter, we continued to execute on our portfolio management and reimaging program utilizing our balance sheet to fund those initiatives that are expected to drive the highest returns for our shareholders," said Ben Wells, chief financial officer. "We have completed our reimaging work on 32 restaurants in the U.S. and are pleased with the sales lifts they are realizing. We currently have 19 units in progress and expect to reimage a total of 39 restaurants during fiscal 2009."

Wells concluded: "As previously announced, in April we acquired 56 restaurants located in the Carolinas from one of our largest franchisees, Heartland. And in the first quarter of fiscal 2009, we acquired 72 restaurants located in Nebraska and Iowa from Simmonds Restaurant Management. Our ongoing portfolio management strategy is expected to drive growth by pairing optimal ownership structures with profitable development opportunities in new and existing markets."

Development

The company continued its strategic worldwide expansion in the fourth quarter, opening a net 110 restaurants worldwide, the largest number of quarterly net restaurant openings in seven years. For the fiscal year, the company opened a net 282 restaurants, approximately two times higher than in the prior year. Over 80 percent of net restaurant growth occurred in existing and new international markets including Bulgaria, Romania, Colombia and Curacao.

"I am pleased with our strong net restaurant growth and excited about the momentum building in our global development pipeline," Chidsey said. "In the U.S. and Canada, we achieved net restaurant growth for the first time in six years. In June alone, we opened, on average, more than one restaurant every day with a total of 35 openings. Development in EMEA/APAC accelerated during the year and represented 56 percent of the total net restaurant openings. And in Latin America, we attained an important milestone with the opening of our 1,000th restaurant. Potential and existing franchisees are recognizing the success of our business model and are seeking development opportunities. I am confident that our disciplined development strategy will enable us to continue our brand's profitable growth worldwide."

Future Growth

During the third quarter of fiscal 2008, the company raised its financial guidance for revenue and earnings per share for the fiscal year due to better-than-expected sales. The company met this increased annual financial guidance:

-- Grew revenues by 10 percent (original target was 6 to 7 percent; revised target was 10 percent)

-- Increased adjusted earnings per share by 24 percent (original target was 12 to 15 percent; revised target was 20 percent plus)

In the first quarter of fiscal 2009, the company launched innovative product offerings geared towards attracting SuperFamily traffic, including its new healthier option BK(R) Kids Meal consisting of BK(TM) Fresh Apple Fries and nutritionally fortified KRAFT(R) Macaroni and Cheese. Promotions of memorable kid's favorites such as Pokemon(TM), Crayola(TM) and Neopets(TM) are also expected to drive sales in this market segment. In addition, throughout the quarter, the company will focus on the breakfast and late-night dayparts, with high-demand products such as the Cheesy Bacon BK Wrapper(TM) and the Cheesy Bacon Tendercrisp(R) Chicken Sandwich.

Chidsey concluded: "This past fiscal year, the team delivered record sales and earnings in spite of a challenging macro-economic environment. We experienced our best traffic performance in more than ten years as guests sought our convenience and affordable quality products. We remain focused on progressive improvement across all our strategic global growth pillars - marketing, products, operations and development - and in our reimaging and portfolio management initiatives.

"I am confident in our ability to carry our strong momentum into the 2009 fiscal year. We remain committed to delivering top of the industry financial performance and expect full year fiscal 2009 earnings per share of $1.54 to $1.59."

About Burger King Holdings Inc.

The Burger King(R) system operates more than 11,500 restaurants in all 50 states and 72 countries and U.S. territories worldwide. Approximately 90 percent of Burger King(R) restaurants are owned and operated by independent franchisees, many of which are family-owned operations that have been in business for decades.

(In millions, except share and per share amounts)
 
               Three     Three              Twelve   Twelve
               Months    Months             Months    Months
                Ended     Ended              Ended     Ended
              June 30,  June 30,   Better  June 30,  June 30,  Better
                2008      2007    /(Worse)   2008      2007   /(Worse)
              ---------------------------- ---------------------------
Revenues      $     646 $     590      9%  $   2,455 $  2,234     10%
 
Net income    $      51 $      36     42%  $     190 $    148     28%
 
Adjusted net
 income (1)   $      51 $      40     28%  $     190 $    152     25%
 
Diluted
 earnings per
 share, as
 reported     $    0.37 $    0.26     42%  $    1.38 $   1.08     28%
 
Item
 affecting
 comparability
 (1)          $       - $    0.03     NM   $       - $   0.03     NM
 
Diluted
 earnings per
 share, as
 adjusted (1) $    0.37 $    0.29     28%  $    1.38 $   1.11     24%
 
Weighted
 average
 diluted
 shares           137.3     137.6      -       137.6    136.8      -
 
NM means not meaningful
 
(1) Fourth quarter fiscal 2007 and fiscal 2007 adjusted net income and
 adjusted diluted earnings per share exclude a $7 million pre-tax
 unusual item related to the termination of the company's lease for a
 new headquarters facility which the company had proposed to build in
 Coral Gables, Fla. There were no adjustments to these measures for
 the fourth quarter of fiscal 2008 or fiscal 2008.
 
Burger King Holdings, Inc. and Subsidiaries
             Condensed Consolidated Statements of Income
     (Dollars and shares in millions, except for per share data)
 
                                                   Increase/(Decrease)
                                                   -------------------
Three Months Ended June 30,         2008    2007       $         %
                                   ------- ------- --------- ---------
Revenues:
  Company restaurant revenues      $  471  $  433  $     38        9%
  Franchise revenues                  143     126        17       13%
  Property revenues                    32      31         1        3%
                                   ------- ------- ---------
    Total revenues                    646     590        56        9%
Company restaurant expenses           409     369        40       11%
Selling, general and
 administrative expenses              130     128         2        2%
Property expenses                      17      16         1        6%
Other operating (income) expense,
 net                                    8       5         3       60%
                                   ------- ------- ---------
Total operating costs and expenses    564     518        46        9%
                                   ------- ------- ---------
  Income from operations               82      72        10       14%
Interest expense                       14      17        (3)     (18)%
Interest income                        (1)     (1)        -        0%
                                   ------- ------- ---------
  Interest expense, net                13      16        (3)     (19)%
                                   ------- ------- ---------
  Income before income taxes           69      56        13       23%
Income tax expense                     18      20        (2)     (10)%
                                   ------- ------- ---------
  Net income                       $   51  $   36  $     15       42%
                                   ======= ======= =========
 
Earnings per share - basic (1)     $ 0.38  $ 0.26  $   0.12       46%
Earnings per share - diluted (1)   $ 0.37  $ 0.26  $   0.11       42%
 
Weighted average shares - basic     134.9   135.0
Weighted average shares - diluted   137.3   137.6
 
(1) Earnings per share is calculated using whole dollars and shares.
 
                                                   Increase/(Decrease)
                                                   -------------------
Twelve Months Ended June 30,        2008    2007       $         %
                                   ------- ------- --------- ---------
Revenues:
  Company restaurant revenues      $1,796  $1,658  $    138        8%
  Franchise revenues                  537     460        77       17%
  Property revenues                   122     116         6        5%
                                   ------- ------- ---------
    Total revenues                  2,455   2,234       221       10%
Company restaurant expenses         1,538   1,409       129        9%
Selling, general and
 administrative expenses              500     474        26        5%
Property expenses                      62      61         1        2%
Other operating (income) expense,
 net                                    1      (1)        2       NM
                                   ------- ------- ---------
Total operating costs and expenses  2,101   1,943       158        8%
                                   ------- ------- ---------
  Income from operations              354     291        63       22%
Interest expense                       67      73        (6)      (8)%
Interest income                        (6)     (6)        -        0%
                                   ------- ------- ---------
  Interest expense, net                61      67        (6)      (9)%
Loss on early extinguishment of
 debt                                   -       1        (1)      NM
                                   ------- ------- ---------
  Income before income taxes          293     223        70       31%
Income tax expense                    103      75        28       37%
                                   ------- ------- ---------
  Net income                       $  190  $  148  $     42       28%
                                   ======= ======= =========
 
Earnings per share - basic (1)     $ 1.40  $ 1.11  $   0.29       26%
Earnings per share - diluted (1)   $ 1.38  $ 1.08  $   0.30       28%
 
Weighted average shares - basic     135.1   133.9
Weighted average shares - diluted   137.6   136.8
 
(1) Earnings per share is calculated using whole dollars and shares.
NM - Not meaningful
    PERFORMANCE INDICATORS AND USE OF NON-GAAP FINANCIAL MEASURES

To supplement the Company's condensed consolidated financial statements presented on a GAAP basis, the Company uses three key business measures as indicators of the Company's operational performance: sales growth, comparable sales growth and average restaurant sales. These measures are important indicators of the overall direction, trends of sales and the effectiveness of the Company's advertising, marketing and operating initiatives and the impact of these on the entire Burger King(R) system. System-wide data represent measures for both Company and franchise restaurants. Unless otherwise stated, sales growth, comparable sales growth and average restaurant sales are presented on a system-wide basis. References to fiscal 2007 and fiscal 2008 are to the fiscal years ended June 30, 2007 and 2008, respectively.

The Company also provides certain non-GAAP financial measures, including EBITDA, adjusted EBITDA, adjusted net income and adjusted earnings per share.

EBITDA is defined as earnings (net income) before interest, taxes, depreciation and amortization, and is used by management to measure operating performance of the business. Management believes that EBITDA is a useful measure as it reflects certain operating drivers of the Company's business, such as sales growth, operating costs, selling, general and administrative expenses and other income and expense. EBITDA is also one of the measures used by the Company to calculate incentive compensation for management and corporate-level employees.

Adjusted EBITDA for fiscal 2007 excludes the effects of costs associated with the termination of the Company's lease for a new headquarters facility, which the Company had proposed to build in Coral Gables, FL ("lease termination costs"). There were no adjustments to EBITDA for fiscal 2008.

While EBITDA and Adjusted EBITDA are not recognized measures under GAAP, management uses these financial measures to evaluate and forecast the Company's business performance. These non-GAAP measures have certain material limitations, including:

    --  they do not include interest expense, net. As the Company has
        borrowed money for general corporate purposes, interest
        expense is a necessary element of its costs and ability to
        generate profits and cash flows;
 
    --  they do not include depreciation and amortization expenses. As
        the Company uses capital assets, depreciation and amortization
        are necessary elements of its costs and ability to generate
        profits; and
 
    --  they do not include provision for taxes. The payment of taxes
        is a necessary element of the Company's operations.

Management compensates for these limitations by using EBITDA and Adjusted EBITDA as only two of several measures for evaluating the Company's business performance. In addition, capital expenditures, which impact depreciation and amortization, interest expense and income tax expense, are reviewed separately by management. Management believes these non-GAAP measures provides both management and investors with a more complete understanding of the underlying operating results and trends and an enhanced overall understanding of the Company's financial performance and prospects for the future. Neither EBITDA nor Adjusted EBITDA is intended to be a measure of liquidity or cash flows from operations or a measure comparable to net income as they do not take into account certain requirements such as capital expenditures and related depreciation, principal and interest payments and tax payments.

Adjusted net income for fiscal 2007 excludes the after tax effects of the lease termination costs. Adjusted income tax expense for the three and twelve months ended June 30, 2007 is calculated by using the Company's actual tax rate for all items with the exception of the lease termination costs to which a U.S. federal and state rate of 37% has been applied. Adjusted earnings per share is calculated using adjusted net income divided by weighted average shares outstanding. These measures allow management to measure performance on a more comparable basis. There were no adjustments to net income or earnings per share for fiscal 2008.

In this press release, the Company also provides worldwide Company restaurant margin, net of reimaging costs, which is a non-GAAP financial measure. As the reimaging costs reflect significant non-recurring costs for each restaurant in the reimaging program, management believes that it is important to exclude these costs in order to understand the Company's financial performance in comparison to the prior year period. Company restaurant margin, net of the reimaging costs, is calculated by including lost net revenues due to the temporary closures of Company restaurants in the reimaging program (net of the increase from additional sales generated by the restaurants that have been reimaged) to Company restaurant revenue and by excluding costs, including accelerated depreciation and amortization and construction costs, associated with the reimaging program during fiscal 2008 from Company restaurant expenses. This measure is subject to limitations, including the fact that structural investments in restaurants is an important element of our growth and that such costs may continue in the future as long as the Company continues to implement its reimaging program. Management compensates for these limitations by also reviewing Company restaurant margin numbers without excluding reimaging costs.

 
                       Non-GAAP Reconciliations
                 (In millions except per share data)
 
Reconciliations for EBITDA, adjusted EBITDA, adjusted net income and
 adjusted earnings per share are as follows:
 
                                Three Months Ended Twelve Months Ended
                                     June 30,           June 30,
                                  2008      2007     2008      2007
                                --------- -------- --------- ---------
EBITDA and adjusted EBITDA
 
Net income                      $      51 $     36 $     190 $     148
  Interest expense, net                13       16        61        67
  Loss on early extinguishment
   of debt                              -        -         -         1
  Income tax expense                   18       20       103        75
  Depreciation and amortization        26       24        96        89
                                --------- -------- --------- ---------
EBITDA                                108       96       450       380
Adjustments:
  Lease termination costs               -        7         -         7
                                --------- -------- --------- ---------
Adjusted EBITDA                 $     108 $    103 $     450 $     387
                                ========= ======== ========= =========
 
 
Adjusted net income
 
Net Income                      $      51 $     36 $     190 $     148
  Income tax expense                   18       20       103        75
                                --------- -------- --------- ---------
Income before income taxes             69       56       293       223
Adjustments:
  Lease termination costs               -        7         -         7
Adjusted Income before income
 taxes                                 69       63       293       230
                                --------- -------- --------- ---------
 
Adjusted income tax expense (1)        18       23       103        78
 
                                --------- -------- --------- ---------
Adjusted net income             $      51 $     40 $     190 $     152
                                ========= ======== ========= =========
 
Weighted average shares
 outstanding - diluted              137.3    137.6     137.6     136.8
 
Earnings per share - diluted
 (2)                            $    0.37 $   0.26 $    1.38 $    1.08
Adjusted earnings per share -
 diluted (2) (3)                $    0.37 $   0.29 $    1.38 $    1.11
 
(1) Adjusted income tax expense for the three and twelve months ended
 June 30, 2007 is calculated by using the Company's actual tax rate
 for all items with the exception of the lease termination costs to
 which a U.S. federal and state tax rate of 37% has been applied.
(2) Diluted earnings per share is calculated using whole dollars and
 diluted weighted average shares outstanding.
(3) Adjusted diluted earnings per share is calculated using adjusted
 net income divided by diluted weighted average shares outstanding.
 
 
                                Three Months Ended Twelve Months Ended
                                     June 30,           June 30,
                                  2008      2007     2008      2007
                                ------------------ -------------------
Adjusted Company restaurant
 margin
 
Company restaurant revenues     $    471  $   433  $  1,796  $  1,658
Adjustments:
  Lost net revenue due to
   restaurant closures                 2        -         1         -
                                --------- -------- --------- ---------
Adjusted Company restaurant
 revenues                       $    473  $   433  $  1,797  $  1,658
                                ========= ======== ========= =========
 
Company restaurant expenses
Adjustments:                    $    409  $   369  $  1,538  $  1,409
  Accelerated depreciation and
   amortization and construction
   costs                               2        -         7         -
                                --------- -------- --------- ---------
Adjusted Company restaurant
 expenses                       $    407  $   369  $  1,531  $  1,409
                                ========= ======== ========= =========
 
Company restaurant margin       $     62  $    64  $    258  $    249
Company restaurant margin % (4)     13.1%    14.8%     14.3%     15.0%
 
Adjusted Company restaurant
 margin                         $     66  $    64  $    266  $    249
Adjusted Company restaurant
 margin % (4)                       14.0%    14.8%     14.8%     15.0%
 
(4) Calculated using dollars expressed in hundreds of thousands
 
THE FOLLOWING DEFINITIONS APPLY TO THESE TERMS AS USED THROUGHOUT THIS
 RELEASE
 
Comparable sales growth  Refers to the change in restaurant sales in
                          one period from the comparable prior year
                          period for restaurants that have been open
                          for thirteen months or longer, excluding the
                          impact of foreign currency translation.
 
Sales growth             Refers to the change in restaurant sales from
                          one period to another, excluding the impact
                          of foreign currency translation.
 
Constant Currencies      Excludes impact of foreign currency
                          translation.
 
Average restaurant sales Refers to average restaurant sales for the
                          defined period. It is calculated as the
                          total sales averaged over total store months
                          for all restaurants open during that period.
 
Worldwide                Refers to measures for all geographic
                          locations on a combined basis.
 
System or system-wide    Refers to measures with Company-owned and
                          franchise restaurants combined. Unless
                          otherwise stated, sales growth, comparable
                          sales growth and average restaurant sales
                          are presented on a system-wide basis.
 
Franchise sales          Refers to sales at all franchise restaurants
                          and is revenues to franchisees. Although the
                          Company does not record franchise sales as
                          revenues, royalty revenues are based on a
                          percentage of sales from franchise
                          restaurants and are reported as franchise
                          revenues by the Company.
 
Company restaurant       Consists of sales at Company-owned
 revenues                 restaurants.
 
Franchise revenues       Consists primarily of royalties earned on
                          franchise sales and franchise fees.
                          Royalties earned are based on a percentage
                          of franchise sales.
 
Property revenues        Includes property income from real estate
                          that the Company leases or subleases to
                          franchisees.
 
Company restaurant       Consists of all costs necessary to manage and
 expenses                 operate Company-owned restaurants including
                          (a) food, paper and product costs, (b)
                          payroll and employee benefits, and (c)
                          occupancy and other operating expenses,
                          which include rent, utility costs,
                          insurance, repair and maintenance costs,
                          depreciation for restaurant property and
                          other operating costs.
 
Company restaurant       Represents Company restaurant revenues less
 margin                   Company restaurant expenses. Company
                          restaurant margin is calculated using
                          dollars expressed in hundreds of thousands.
 
Property expenses        Includes rent and depreciation expense
                          related to properties leased or subleased by