IHOP 2Q Profit Surges 173.2%

IHOP Corp. Reports Second Quarter 2005 Results

Feb 11, 2006 - 10:38
IHOP Corp. (NYSE:IHP) today announced results for its second quarter and six months ended June 30, 2005.

IHOP reported an increase of 173.2% in net income to $11.9 million, or an increase of 185.7% in diluted earnings per share to $0.60, in the second quarter 2005. IHOP's net income and diluted net income per share comparisons to the prior year were impacted by pre-tax impairment and closure charges of $8.9 million recorded in the second quarter 2004 related to IHOP's strategic repositioning of Company-operated restaurants. Excluding this charge, net income for the second quarter 2005 would have increased 24.9% to $12.4 million, or an increase of 31.9% in diluted net income per share to $0.62. This increase is primarily attributable to a 10.9% reduction in General & Administrative (G&A) expenses during the second quarter 2005, and a 5.5% reduction in diluted weighted average shares outstanding as a result of the Company's ongoing share repurchase program.

For the six months ended June 30, 2005, the Company reported an increase of 44.0% in net income to $22.0 million, or an increase of 54.9% in diluted net income per share to $1.10. IHOP's net income and diluted net income per share comparisons to the prior year were impacted by pre-tax impairment and closure charges of $10.1 million recorded in the first six months of 2004 related to IHOP's strategic repositioning of Company-operated restaurants. Excluding this charge, net income for the first six months of 2005 would have increased 5.8% to $22.5 million, or an increase of 13.1% in diluted net income per share to $1.12. This increase is primarily due to minimal G&A growth and a 6.0% reduction in diluted weighted average shares outstanding as a result of the Company's ongoing share repurchase program.

Julia A. Stewart, IHOP's President and Chief Executive Officer, said, "We are pleased with our strong financial performance for the second quarter as it reflects our commitment to manage G&A expense and enhance operating leverage in our core business. While our sales performance for the first half of the year was disappointing, our operating model enabled us to increase profitability through improved expense control. We expect that the second half of 2005 will show improved sales performance, combined with continued expense control, to maintain strong financial momentum. Even with modest same-store sales increases, our model provides for continued strong cash flow, which is supported by a growing base of IHOP restaurants."

Cash Flows from Operating Activities decreased in the six months ended June 30, 2005, to $26.8 million compared with $32.6 million in the same period in 2004. This decrease was primarily due to a cash flow adjustment for $10.1 million in pre-tax impairment and closure charges taken in the first six months of 2004. Capital expenditures were reduced from $9.0 million in the six months ended June 30, 2004, to $2.6 million in the first six months of this year, reflecting the Company's business model change.

Performance Highlights

The following are key business highlights for the second quarter 2005 resulting from IHOP's three primary strategic objectives: Energize the Brand, Improve Operations Performance and Maximize Franchise Development.

-- Energize the Brand: Supported by IHOP's Stuffed Crepes and Sourdough Cheese Grillers national product promotions, system-wide same-store sales increased by 0.9% in the second quarter 2005. Sourdough Cheese Grillers performed modestly, but was strategically targeted to expand consumer awareness about IHOP's non-breakfast offerings. The system-wide roll out of an enhanced core menu during the quarter also included the introduction of new lunch and dinner offerings, which further supported IHOP's focus on building its business beyond breakfast. IHOP also benefited from modest pricing increases taken by franchisees at the time of the enhanced core menu roll out. During the second quarter 2005, negative guest traffic trends continued, but showed significant improvement in the last two months of the quarter as IHOP works to gain a healthier balance between guest traffic and check average.

-- Improve Operations Performance: The Company evaluates each franchise operator on an "A" through "F" scale based on a range of objective criteria, including Mystery Shop reports, operational assessments, participation in training programs, and the maintenance of required management infrastructure. At the end of the second quarter 2005, 83% of IHOP's franchisees were rated an "A" or a "B" based on this rating system. This reflects an improvement from 60% of IHOP's franchisees rated as "A" or "B" operators in the second quarter 2004.

-- Maximize Franchise Development: During the second quarter 2005, IHOP franchisees and its area licensee opened 13 new IHOP restaurants, compared to only five restaurants in the same quarter last year. IHOP also continued to build its pipeline of franchise development commitments with additional Multi-Store and Single-Store Development Agreements secured in the second quarter 2005 for its franchisees to build 28 new IHOP restaurants over the next eight-and-a-half years. As of the end of the second quarter 2005, the Company's franchise pipeline included signed or optioned commitments to develop a total of 339 new IHOP restaurants over the next 11 years. Currently, IHOP is finalizing legal agreements for additional franchise development that could add up to 62 more IHOP restaurants to its development pipeline, which brings total signed, optioned and pending commitments to as many as 401 restaurants.

2005 Guidance Reiterated

IHOP reiterated its 2005 performance guidance and expects diluted net income per share for 2005 to range between $2.02 and $2.12. The Company's earning performance outlook is based on the addition of 62 to 72 new restaurants to the IHOP system this year, and IHOP's expectation that it will see positive same-store sales growth in the range of 2% to 4% in 2005.

IHOP remains confident in reaching its same-store sales growth goals due to several sales catalysts planned for the second half of 2005, which include a promising line up of promotional offerings, the system-wide introduction of a gift-card program in September 2005, continued execution of its national cable media advertising strategy, the second system-wide update of its enhanced core menu by year-end, and the remodeling of 225 to 250 IHOP restaurants in 2005.

G&A expenses are expected to be within IHOP's guidance range of $61 million to $63 million for 2005. IHOP expects to keep G&A growth moderate as the Company works to improve its operating leverage. The Company's G&A spending will focus on initiatives designed to support same-store sales growth, enhance the IHOP brand and drive operational improvements throughout the IHOP system.

IHOP expects to generate between $55 million and $65 million in Cash Flows from Operating Activities in 2005, while principal receipts from note and equipment contracts receivables are expected to be within the range of $15 million to $20 million. These two combined sources of cash are expected to generate between $70 million and $85 million in 2005. Capital expenditures are expected to be within the range of $11 million to $13 million in 2005.