Cousins Properties Reports Results for Quarter Ended June 30, 2009

August 10, 2009

ATLANTA--(BUSINESS WIRE)-- Cousins Properties Incorporated (NYSE:CUZ) today reported its results of operations for the three and six months ended June 30, 2009. All per share amounts are reported on a diluted basis; basic per share data is included in the Condensed Consolidated Statements of Income accompanying this release.

Funds from Operations Available to Common Stockholders ("FFO") was $23.4 million, or $0.45 per share, before certain non-cash impairment, valuation and retirement charges discussed below for the second quarter of 2009, compared with FFO of $16.1 million, or $0.30 per share, for the second quarter of 2008. FFO was $30.9 million, or $0.59 per share, before such charges for the six months ended June 30, 2009, compared with $29.9 million, or $0.57 per share, for the same period in 2008.

Net Income Available to Common Stockholders ("Net Income Available") was $7.0 million, or $0.13 per share, before such non-cash impairment, valuation and retirement charges for the quarter ended June 30, 2009, compared with Net Income Available of $2.9 million, or $0.05 per share, for the second quarter of 2008. Net Income Available was $167.5 million, or $3.21 per share, before such charges for the six months ended June 30, 2009, compared with $4.8 million, or $0.09 per share, for the same period in 2008.

The Company recorded $88.3 million of non-cash impairment, valuation and retirement charges during the second quarter of 2009, which consisted of the following:

    --  Impairment charge on 10 Terminus Place - $34.9 million,
    --  Impairment charges on investments in joint ventures - $28.1 million,
    --  Valuation allowance recorded on deferred tax asset - $15.9 million,
    --  Write-off of pre-development expenses - $3.1 million,
    --  Retirement charges for the former Chief Executive Officer - $2.0
        million, and
    --  Other reserves and impairments - $4.2 million.

After such non-cash impairment, valuation and retirement charges, FFO was a loss of $64.9 million, or $1.24 per share, for the second quarter of 2009 and a loss of $57.3 million, or $1.10 per share, for the six months ended June 30, 2009. Net Loss Available to Common Stockholders, after such non-cash and retirement charges, was $81.3 million, or $1.56 per share, for the second quarter of 2009 and Net Income Available was $79.3 million, or $1.52 per share, for the six months ended June 30, 2009.

A reconciliation of FFO and Net Income (Loss) Available before certain non-cash impairment, valuation and retirement charges is as follows:

                            2nd Quarter 2009          Six Months 2009

                            $(000)        Per Share   $(000)        Per Share

FFO Before
Certain                     $ 23,387      $ 0.45      $ 30,941      $ 0.59
Charges

Certain Non-Cash
Impairment, Valuation and
Retirement Charges:

 Impairment charge            (34,900  )    (0.67  )    (34,900  )    (0.67  )
 on 10 Terminus

 Impairment charges on
 Investments in Joint         (28,130  )    (0.54  )    (28,130  )    (0.54  )
 Ventures

 Valuation allowance on       (15,907  )    (0.30  )    (15,907  )    (0.30  )
 deferred tax asset

 Write-off of                 (3,100   )    (0.06  )    (3,100   )    (0.06  )
 pre-development expenses

 Retirement
 charges for                  (2,026   )    (0.04  )    (2,026   )    (0.04  )
 former CEO

 Other reserves               (4,219   )    (0.08  )    (4,219   )    (0.08  )
 and impairments

  Total                       (88,282  )    (1.69  )    (88,282  )    (1.69  )

FFO                           ($64,895 )    ($1.24 )    ($57,341 )    ($1.10 )

Net Income Available        $ 6,969       $ 0.13      $ 167,540     $ 3.21
Before Certain Charges

Certain Non-Cash
Impairment, Valuation and     (88,282  )    (1.69  )    (88,282  )    (1.69  )
Retirement Charges

Net Income
(Loss)                        ($81,313 )    ($1.56 )  $ 79,258      $ 1.52
Available



The Company recorded impairment charges on its 10 Terminus Place condominium project and on its investments in certain residential joint ventures to write these assets to their estimated fair value. The impairment on 10 Terminus Place reflects the overall general condition of the condominium market and the relatively high discount rates associated with this product type. The impairments on the residential joint ventures represent the other-than-temporary decline in the fair values of the Company's investment in the joint ventures below their carrying amounts, in accordance with Accounting Principles Board Opinion No. 18. These impairments are the result of the continued decline in the market for residential lots and the increasing discount rates for this product.

The Company recorded a valuation allowance on its deferred tax assets following an assessment of the recoverability of deferred tax assets at Cousins Real Estate Corporation ("CREC"), the Company's taxable REIT subsidiary. This allowance reflects the application of Statement of Financial Accounting Standards No. 109, which requires companies to record an allowance against deferred tax assets when, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. CREC has been in a cumulative loss position in recent years and will likely be in a loss position for 2009. While the Company believes CREC will be profitable in the long term, this cumulative loss and the uncertainty about CREC's profitability in the near term as a result of the continued decline in the housing market were factors that the Company considered in determining that the allowance was appropriate.

Second quarter highlights of the Company included the following:

    --  Executed a 50,000-square-foot lease with Firethorn Holdings, LLC in
        Terminus 200, a 25-story office building under construction at the
        Company's Terminus development in Atlanta, Georgia. Executed or renewed
        an additional 261,000 square feet of office leases.
    --  Executed a 28,000-square-foot lease with Bed, Bath & Beyond at the
        Avenue Carriage Crossing, a 511,000-square-foot retail center in
        Memphis, Tennessee. Executed or renewed an additional 186,000 square
        feet of retail leases.
    --  Executed 104,000 square feet of industrial leases.
    --  Repaid in full the $83.3 million mortgage note payable secured by the
        San Jose MarketCenter for approximately $70.3 million and recognized a
        gain on extinguishment of this debt of approximately $12.5 million.

At June 30, 2009, the Company's portfolio of operational office buildings was 90% leased, its portfolio of operational retail centers was 82% leased and its operational industrial buildings were 44% leased.

"It is a real tribute to our leasing and asset management teams that leasing efforts continue to show positive results in spite of overall economic and market conditions," said Larry Gellerstedt, CEO of Cousins. "While the non-cash charges unfortunately reflect the current state of the real estate markets, we believe Cousins is in a much better position than many REITs with current debt maturities and prudent management of our balance sheet. We continue to position Cousins to be able to take advantage of opportunities in distressed markets, and we are hopeful that we will see some significant opportunities within the next year."

The Condensed Consolidated Statements of Income, Condensed Consolidated Balance Sheets and a schedule entitled Funds From Operations, which reconciles Net Income Available to FFO, are attached to this press release. More detailed information on Net Income Available and FFO results is included in the "Net Income and Funds From Operations-Supplemental Detail" schedule which is included along with other supplemental information in the Company's Current Report on Form 8-K, which the Company is furnishing to the Securities and Exchange Commission ("SEC"), and which can be viewed through the "Quarterly Disclosures" and "SEC Filings" links on the Investor Relations page of the Company's website at www.cousinsproperties.com. This information may also be obtained by calling the Company's Investor Relations Department at (404) 407-1984.

The Company will conduct a conference call at 2:00 p.m. (Eastern Time) on Tuesday, August 11, 2009, to discuss the results of the quarter ended June 30, 2009. The number to call for this interactive teleconference is (212) 231-2900. A replay of the conference call will be available for 14 days by dialing (402) 977-9140 and entering the passcode 21431729. The replay can be accessed on the Company's website, www.cousinsproperties.com, through the "Q2 2009 Cousins Properties Incorporated Earnings Conference Call" link on the Investor Relations page, as well as at www.streetevents.com and www.earnings.com. The rebroadcast will be available on the Investor Relations page of the Company's website for 14 days.

Cousins Properties Incorporated is a leading diversified real estate company with extensive experience in development, acquisition, financing, management and leasing. Based in Atlanta, the Company actively invests in office, multi-family, retail, industrial and land development projects. Since its founding in 1958, Cousins has developed 20 million square feet of office space, 20 million square feet of retail space, more than 4,000 multi-family units and more than 60 single-family neighborhoods. The Company is a fully integrated equity real estate investment trust (REIT) and trades on the New York Stock Exchange under the symbol CUZ. For more, please visit www.cousinsproperties.com.

Certain matters discussed in this news release are forward-looking statements within the meaning of the federal securities laws and are subject to uncertainties and risk. These include, but are not limited to, general and local economic conditions (including the current general recession and state of the credit markets), local real estate conditions (including the overall condition of the residential and condominium markets), the activity of others developing competitive projects, the risks associated with development projects (such as delay, cost overruns and leasing/sales risk of new properties), the cyclical nature of the real estate industry, the financial condition of existing tenants, interest rates, the Company's ability to obtain favorable financing or zoning, environmental matters, the effects of terrorism, the ability of the Company to close properties under contract and other risks detailed from time to time in the Company's filings with the Securities and Exchange Commission, including those described in Part I, Item 1A of the Company's Annual Report on Form 10-K for the year ended December 31, 2008. The words "believes," "expects," "anticipates," "estimates" and similar expressions are intended to identify forward-looking statements. Although the Company believes that its plans, intentions and expectations reflected in any forward-looking statement are reasonable, the Company can give no assurance that these plans, intentions or expectations will be achieved. Such forward-looking statements are based on current expectations and speak as of the date of such statements. The Company undertakes no obligation to publicly update or revise any forward-looking statement, whether as a result of future events, new information or otherwise.

COUSINS PROPERTIES INCORPORATED AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF INCOME

(Unaudited, in thousands, except per share amounts)

                          Three Months Ended June 30,  Six Months Ended June 30,

                          2009         2008            2009         2008

REVENUES:

 Rental property          $ 37,095     $ 36,700        $ 74,604     $ 71,007
 revenues

 Fee income                 8,172        7,802           16,216       15,360

 Residential lot,
 multi-family and           4,513        1,255           7,061        2,999
 outparcel sales

 Interest and other         1,285        940             2,271        2,300

                            51,065       46,697          100,152      91,666

COSTS AND EXPENSES:

 Rental property            15,159       14,583          32,472       28,021
 operating expenses

 General and                9,948        8,965           19,366       19,296
 administrative expenses

 Separation expenses        2,026        48              2,370        316

 Reimbursed general and     4,030        4,054           8,258        7,840
 administrative expenses

 Depreciation and           15,381       12,611          28,437       23,876
 amortization

 Residential lot,
 multi-family and           3,208        832             4,938        1,778
 outparcel cost of sales

 Interest expense           10,560       7,367           20,990       13,642

 Impairment loss            36,500       -               36,500       -

 Other                      4,432        549             5,978        2,304

                            101,244      49,009          159,309      97,073

GAIN ON EXTINGUISHMENT      12,498       -               12,498       -
OF DEBT

LOSS FROM CONTINUING
OPERATIONS BEFORE TAXES,
INCOME (LOSS) FROM
UNCONSOLIDATED JOINT        (37,681 )    (2,312 )        (46,659 )    (5,407 )
VENTURES AND GAIN ON
SALE OF INVESTMENT
PROPERTIES

(PROVISION) BENEFIT FOR
INCOME TAXES FROM           (11,293 )    2,176           (7,352  )    5,393
OPERATIONS

INCOME (LOSS) FROM
UNCONSOLIDATED JOINT
VENTURES:

 Equity in net income
 (loss) from                (1,231  )    2,239           589          5,056
 unconsolidated joint
 ventures

 Impairment loss on
 investment in              (28,130 )    -               (28,130 )    -
 unconsolidated joint
 ventures

                            (29,361 )    2,239           (27,541 )    5,056

INCOME (LOSS) FROM
CONTINUING OPERATIONS       (78,335 )    2,103           (81,552 )    5,042
BEFORE GAIN ON SALE OF
INVESTMENT PROPERTIES

GAIN ON SALE OF
INVESTMENT PROPERTIES,      801          5,212           168,235      9,004
NET OF APPLICABLE INCOME
TAX PROVISION

INCOME (LOSS) FROM          (77,534 )    7,315           86,683       14,046
CONTINUING OPERATIONS

DISCONTINUED OPERATIONS,
NET OF APPLICABLE INCOME
TAX PROVISION:

 Loss from discontinued     -            (341   )        (7      )    (749   )
 operations

 Gain on sale of            146          -               146          -
 investment properties

                            146          (341   )        139          (749   )

NET INCOME (LOSS)           (77,388 )    6,974           86,822       13,297

NET INCOME ATTRIBUTABLE
TO NONCONTROLLING           (698    )    (251   )        (1,110  )    (922   )
INTERESTS

NET INCOME (LOSS)
ATTRIBUTABLE TO             (78,086 )    6,723           85,712       12,375
CONTROLLING INTEREST

DIVIDENDS TO PREFERRED      (3,227  )    (3,812 )        (6,454  )    (7,625 )
STOCKHOLDERS

NET INCOME (LOSS)
AVAILABLE TO COMMON       $ (81,313 )  $ 2,911         $ 79,258     $ 4,750
STOCKHOLDERS

PER COMMON SHARE
INFORMATION - BASIC:

 Income (loss) from       $ (1.56   )  $ 0.07          $ 1.52       $ 0.10
 continuing operations

 Income (loss) from         -            (0.01  )        -            (0.01  )
 discontinued operations

 Basic net income (loss)
 available to common      $ (1.56   )  $ 0.06          $ 1.52       $ 0.09
 stockholders

PER COMMON SHARE
INFORMATION - DILUTED:

 Income (loss) from       $ (1.56   )  $ 0.06          $ 1.52       $ 0.10
 continuing operations

 Income (loss) from         -            (0.01  )        -            (0.01  )
 discontinued operations

 Diluted net income
 (loss) available to      $ (1.56   )  $ 0.05          $ 1.52       $ 0.09
 common stockholders

DIVIDENDS DECLARED PER    $ 0.25       $ 0.37          $ 0.50       $ 0.74
COMMON SHARE



COUSINS PROPERTIES INCORPORATED AND SUBSIDIARIES

FUNDS FROM OPERATIONS

FOR THE THREE AND SIX MONTHS ENDED JUNE 30, 2009 AND 2008

(Unaudited, in thousands, except per share amounts)

                               Three Months Ended       Six Months Ended

                               June 30,                 June 30,

                               2009         2008        2009          2008

Net Income (Loss) Available    $ (81,313 )  $ 2,911     $ 79,258      $ 4,750
to Common Stockholders

Depreciation and
amortization:

Consolidated properties          15,381       12,611      28,437        23,876

Discontinued properties          -            174         -             348

Share of unconsolidated joint    2,174        1,473       4,332         2,864
ventures

Depreciation of furniture,
fixtures and equipment and
amortization of specifically
identifiable intangible
assets:

Consolidated properties          (938    )    (961   )    (1,906   )    (1,731 )

Discontinued properties          -            (6     )    -             (13    )

Share of unconsolidated joint    (14     )    (26    )    (24      )    (51    )
ventures

Gain on sale of investment
properties, net of applicable
income tax provision:

Consolidated                     (801    )    (5,212 )    (168,235 )    (9,004 )

Discontinued properties          (146    )    -           (146     )    -

Share of unconsolidated joint    16           -           (12      )    -
ventures

Gain on sale of undepreciated    746          5,156       955           8,892
investment properties

Funds From Operations
Available to Common            $ (64,895 )  $ 16,120    $ (57,341  )  $ 29,931
Stockholders

Per Common Share - Basic:

Net Income (Loss) Available    $ (1.56   )  $ .06       $ 1.52        $ .09

Funds From Operations          $ (1.24   )  $ .31       $ (1.10    )  $ .57

Weighted Average Shares-Basic    52,278       52,251      52,278        52,230

Per Common Share - Diluted:

Net Income (Loss) Available    $ (1.56   )  $ .05       $ 1.52        $ .09

Funds From Operations          $ (1.24   )  $ .30       $ (1.10    )  $ .57

Weighted Average                 52,278       53,096      52,278        52,903
Shares-Diluted

The table above shows Funds From Operations Available to Common Stockholders
("FFO") and the related reconciliation to Net Income (Loss) Available to Common
Stockholders ["Net Income (Loss) Available"] for Cousins Properties Incorporated
and Subsidiaries. The Company calculated FFO in accordance with the National
Association of Real Estate Investment Trusts' ("NAREIT") definition, which is
net income (loss) available to common stockholders [computed in accordance with
accounting principles generally accepted in the United States ("GAAP")],
excluding extraordinary items, cumulative effect of change in accounting
principle and gains or losses from sales of depreciable real property, plus
depreciation and amortization of real estate assets, and after adjustments for
unconsolidated partnerships and joint ventures to reflect FFO on the same basis.

FFO is used by industry analysts and investors as a supplemental measure of an
equity REIT's operating performance. Historical cost accounting for real estate
assets implicitly assumes that the value of real estate assets diminishes
predictably over time. Since real estate values instead have historically risen
or fallen with market conditions, many industry investors and analysts have
considered presentation of operating results for real estate companies that use
historical cost accounting to be insufficient by themselves. Thus, NAREIT
created FFO as a supplemental measure of REIT operating performance that
excludes historical cost depreciation, among other items, from GAAP net income.
Management believes that the use of FFO, combined with the required primary GAAP
presentations, has been fundamentally beneficial, improving the understanding of
operating results of REITs among the investing public and making comparisons of
REIT operating results more meaningful. Company management evaluates operating
performance in part based on FFO. Additionally, the Company uses FFO and FFO per
share, along with other measures, to assess performance in connection with
evaluating and granting incentive compensation to its officers and key
employees.



COUSINS PROPERTIES INCORPORATED AND SUBSIDIARIES

CONDENSED CONSOLIDATED BALANCE SHEETS

(Unaudited, in thousands, except share and per share amounts)

                                                    June 30,       December 31,

                                                    2009           2008

 ASSETS

 PROPERTIES:

  Operating properties, net of accumulated
  depreciation of $209,701 and $182,050 in 2009     $ 955,668      $ 853,450
  and 2008, respectively

  Projects under development                          56,992         172,582

  Land held for investment or future development      130,269        115,862

  Residential lots under development                  61,136         59,197

  Multi-family units held for sale                    40,001         70,658

   Total properties                                   1,244,066      1,271,749

 CASH AND CASH EQUIVALENTS                            54,121         82,963

 RESTRICTED CASH                                      4,280          3,636

 NOTES AND OTHER RECEIVABLES,net of allowance for
 doutbful accounts of $2,921 and $2,764 in 2009       53,620         51,267
 and 2008, respectively

 INVESTMENT IN UNCONSOLIDATED JOINT VENTURES          167,780        200,850

 OTHER ASSETS                                         66,908         83,330

  TOTAL ASSETS                                      $ 1,590,775    $ 1,693,795

 LIABILITIES AND STOCKHOLDERS' INVESTMENT

 NOTES PAYABLE                                      $ 943,792      $ 942,239

 ACCOUNTS PAYABLE AND ACCRUED LIABILITIES             54,857         65,026

 DEFERRED GAIN                                        4,564          171,838

 DEPOSITS AND DEFERRED INCOME                         6,802          6,485

   TOTAL LIABILITIES                                  1,010,015      1,185,588

 COMMITMENTS AND CONTINGENT LIABILITIES

 REDEEMABLE NONCONTROLLING INTERESTS                  12,755         3,945

 STOCKHOLDERS' INVESTMENT:

  Preferred stock, 20,000,000 shares authorized,
  $1 par value:

   7.75% Series A cumulative redeemable preferred
   stock, $25 liquidation preference; 2,993,090       74,827         74,827
   shares issued and outstanding in 2009 and 2008

   7.50% Series B cumulative redeemable preferred
   stock, $25 liquidation preference; 3,791,000       94,775         94,775
   shares issued and outstanding in 2009 and 2008

  Common stock, $1 par value, 150,000,000 shares
  authorized, 55,863,169 and 54,922,173 shares        55,863         54,922
  issued in 2009 and 2008, respectively

  Additional paid-in capital                          379,389        368,829

  Treasury stock at cost, 3,570,082 shares in 2009    (86,840   )    (86,840   )
  and 2008

  Accumulated other comprehensive loss on             (13,089   )    (16,601   )
  derivative instrument

  Cumulative undistributed net income                 30,217         (23,189   )
  (distributions in excess of net income)

   TOTAL STOCKHOLDERS' INVESTMENT                     535,142        466,723

  Nonredeemable noncontrolling interests              32,863         37,539

   TOTAL EQUITY                                       568,005        504,262

   TOTAL LIABILITIES AND EQUITY                     $ 1,590,775    $ 1,693,795



 

 

    Source: Cousins Properties Incorporated
Contact: Cousins Properties Incorporated James A. Fleming Executive Vice President and Chief Financial Officer 404-407-1150 jimfleming@cousinsproperties.com or Cameron Golden Director of Investor Relations and Corporate Communications 404-407-1984 camerongolden@cousinsproperties.com