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Home Real Estate in the world Real Estate in Asia Pacific

Five Point Holdings, LLC Reports Fourth Quarter and Year-End 2022 Results

by
23 January 2023
in Real Estate in Asia Pacific
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Fourth Quarter 2022 Highlights

Great Park Venture closed the sale of approximately 42 acres of commercial land for a purchase price of $240.0 million.

Great Park Venture distributions and incentive compensation payments to the Company totaled $66.9 million.

Gateway Commercial Venture distributions to the Company totaled $8.6 million.

Great Park builder sales of 113 homes during the quarter.

Valencia builder sales of 49 homes during the quarter.

Renewed the development management agreement with Great Park Venture through 2024.

Consolidated revenues of $17.0 million; consolidated net income of $22.5 million.

Cash and cash equivalents of $131.8 million as of December 31, 2022.

Debt to total capitalization ratio of 25.1% and liquidity of $256.8 million as of December 31, 2022.

2022 Highlights

Great Park Venture closed the sale of 42 acres of commercial land, 61 homesites and 22 homes for an aggregate purchase price of $304.4 million.

Great Park builder sales of 326 during the year.

Valencia builder sales of 594 during the year.

Consolidated selling, general and administrative costs down 29% from 2021.

Consolidated revenues of $42.7 million; consolidated net loss of $34.8 million.

IRVINE, Calif.–(BUSINESS WIRE)–Five Point Holdings, LLC (“Five Point” or the “Company”) (NYSE:FPH), an owner and developer of large mixed-use planned communities in California, today reported its fourth quarter and year-end 2022 results.

Dan Hedigan, Chief Executive Officer, said, “The fourth quarter was marked by taking the first step in executing on our commercial land sale strategy, with the sale of a 42 acre site at the Great Park. We have now demonstrated that our communities have two potential sources of meaningful land sale revenue – residential and commercial. While we are well aware that the interest rate and capital markets environment may impact our land sales in 2023, our team continues to be focused on our core priorities: generating revenue; managing our capital spend; and diligently managing our selling, general and administrative expenses. Execution on these priorities should generate net positive cash flow for 2023 and provide the liquidity to allow us to capitalize on the opportunities that we expect will be available when the markets stabilize.”

Consolidated Results

Liquidity and Capital Resources

As of December 31, 2022, total liquidity of $256.8 million was comprised of cash and cash equivalents totaling $131.8 million and borrowing availability of $125.0 million under our unsecured revolving credit facility. Total capital was $1.9 billion, reflecting $2.9 billion in assets and $1.0 billion in liabilities and redeemable noncontrolling interests.

Results of Operations for the Three Months Ended December 31, 2022

Revenues. Revenues of $17.0 million for the three months ended December 31, 2022 were primarily generated from management services. Additionally, we collected $14.2 million in incentive compensation payments from our development management agreement with the Great Park Venture.

Equity in earnings from unconsolidated entities. Equity in earnings from unconsolidated entities was $26.2 million for the three months ended December 31, 2022. The Great Park Venture closed the sale of 42 acres of land entitled for commercial use in the fourth quarter driving net income for the Great Park Venture of $88.6 million. Our share of the net income from our 37.5% percentage interest, adjusted for basis differences, was $26.1 million. The Great Park Venture made aggregate distributions to its members of $157.0 million, of which we received $52.7 million for our 37.5% percentage interest. Additionally, we recognized $0.2 million in loss from our 75% interest in the Gateway Commercial Venture. The Gateway Commercial Venture made distributions of excess cash to its members during the fourth quarter, of which we received $8.6 million from our 75% interest.

Selling, general, and administrative. Selling, general, and administrative expenses were $13.1 million for the three months ended December 31, 2022.

Net income. Consolidated net income for the quarter was $22.5 million. Net income attributable to noncontrolling interests totaled $11.2 million, resulting in net income attributable to the Company of $11.3 million. Net income attributable to noncontrolling interests represents the portion of income allocated to related party partners and members that hold units of the operating company and the San Francisco Venture. Holders of units of the operating company and the San Francisco Venture can redeem their interests for either, at our election, our Class A common shares on a one-for-one basis or cash. In connection with any redemption or exchange, our ownership of our operating subsidiaries will increase thereby reducing the amount of income allocated to noncontrolling interests in subsequent periods.

Results of Operations for the Twelve Months Ended December 31, 2022

Revenues. Revenues of $42.7 million for the twelve months ended December 31, 2022 were primarily generated from management services in addition to profit participation revenues received from Valencia homebuilders.

Equity in earnings from unconsolidated entities. Equity in earnings from unconsolidated entities was $21.5 million for the twelve months ended December 31, 2022. The Great Park Venture generated net income of $69.0 million. Our share of the net income from our 37.5% percentage interest, adjusted for basis differences, was $20.4 million. Additionally, we recognized $0.1 million in loss from our 75% interest in the Gateway Commercial Venture and $1.2 million in earnings from our 10% interest in the Valencia Landbank Venture.

Selling, general, and administrative. Selling, general, and administrative expenses were $54.6 million for the twelve months ended December 31, 2022 compared to $77.1 million for 2021, a 29% reduction.

Net loss. Consolidated net loss for the year was $34.8 million. Net loss attributable to noncontrolling interests totaled $19.4 million, resulting in net loss attributable to the Company of $15.4 million.

Conference Call Information

In conjunction with this release, Five Point will host a conference call on Thursday, January 19, 2023 at 5:30 p.m. Eastern Time. Dan Hedigan, Chief Executive Officer, and Leo Kij, Interim Chief Financial Officer, will host the call. Interested investors and other parties can listen to a live Internet audio webcast of the conference call that will be available on the Five Point website at ir.fivepoint.com. The conference call can also be accessed by dialing (877) 451-6152 (domestic) or (201) 389-0879 (international). A telephonic replay will be available starting approximately two hours after the end of the call by dialing (844) 512-2921, or for international callers, (412) 317-6671. The passcode for the live call and the replay is 13735390. The telephonic replay will be available until 11:59 p.m. Eastern Time on February 2, 2023.

About Five Point

Five Point, headquartered in Irvine, California, designs and develops large mixed-use planned communities in Orange County, Los Angeles County, and San Francisco County that combine residential, commercial, retail, educational, and recreational elements with public amenities, including civic areas for parks and open space. Five Point’s communities include the Great Park Neighborhoods® in Irvine, Valencia® in Los Angeles County, and Candlestick® and The San Francisco Shipyard® in the City of San Francisco. These communities are designed to include approximately 40,000 residential homes and approximately 23 million square feet of commercial space.

Forward-Looking Statements

This press release contains forward-looking statements that are subject to risks and uncertainties. These statements concern expectations, beliefs, projections, plans and strategies, anticipated events or trends and similar expressions concerning matters that are not historical facts. When used, the words “anticipate,” “believe,” “expect,” “intend,” “may,” “might,” “plan,” “estimate,” “project,” “should,” “will,” “would,” “result” and similar expressions that do not relate solely to historical matters are intended to identify forward-looking statements. This press release may contain forward-looking statements regarding: our expectations of our future revenues, costs and financial performance; future demographics and market conditions in the areas where our communities are located; the outcome of pending litigation and its effect on our operations; the timing of our development activities; and the timing of future real estate purchases or sales. We caution you that any forward-looking statements included in this press release are based on our current views and information currently available to us. Forward-looking statements are subject to risks, trends, uncertainties and factors that are beyond our control. Some of these risks and uncertainties are described in more detail in our filings with the SEC, including our Annual Report on Form 10-K, under the heading “Risk Factors.” Should one or more of these risks or uncertainties materialize, or should underlying assumptions prove incorrect, actual results may vary materially from those anticipated, estimated or projected. We caution you therefore against relying on any of these forward-looking statements. While forward-looking statements reflect our good faith beliefs, they are not guarantees of future performance. They are based on estimates and assumptions only as of the date hereof. We undertake no obligation to update or revise any forward-looking statement to reflect changes in underlying assumptions or factors, new information, data or methods, future events or other changes, except as required by applicable law.

FIVE POINT HOLDINGS, LLC

CONSOLIDATED STATEMENTS OF OPERATIONS

(In thousands, except share and per share amounts)

(Unaudited)

 

 

Three Months Ended

December 31,

 

Twelve Months Ended

December 31,

 

 

2022

 

 

 

2021

 

 

 

2022

 

 

 

2021

REVENUES:

 

 

 

 

 

 

 

Land sales

$

270

 

 

$

129,413

 

 

$

913

 

 

$

139,500

Land sales—related party

 

2,983

 

 

 

43,213

 

 

 

7,512

 

 

 

43,286

Management services—related party

 

13,075

 

 

 

8,839

 

 

 

31,433

 

 

 

39,081

Operating properties

 

671

 

 

 

750

 

 

 

2,836

 

 

 

2,527

Total revenues

 

16,999

 

 

 

182,215

 

 

 

42,694

 

 

 

224,394

COSTS AND EXPENSES:

 

 

 

 

 

 

 

Land sales

 

(996

)

 

 

106,012

 

 

 

(996

)

 

 

106,012

Management services

 

7,889

 

 

 

6,759

 

 

 

20,261

 

 

 

31,459

Operating properties

 

2,433

 

 

 

1,724

 

 

 

8,230

 

 

 

6,822

Selling, general, and administrative

 

13,119

 

 

 

17,605

 

 

 

54,591

 

 

 

77,118

Restructuring

 

—

 

 

 

—

 

 

 

19,437

 

 

 

—

Total costs and expenses

 

22,445

 

 

 

132,100

 

 

 

101,523

 

 

 

221,411

OTHER INCOME (EXPENSE):

 

 

 

 

 

 

 

Interest income

 

381

 

 

 

20

 

 

 

826

 

 

 

94

Miscellaneous

 

(91

)

 

 

(113

)

 

 

245

 

 

 

3,720

Total other income (expense)

 

290

 

 

 

(93

)

 

 

1,071

 

 

 

3,814

EQUITY IN EARNINGS (LOSS) FROM UNCONSOLIDATED ENTITIES

 

26,167

 

 

 

(2,860

)

 

 

21,513

 

 

 

6,188

INCOME (LOSS) BEFORE INCOME TAX BENEFIT

 

21,011

 

 

 

47,162

 

 

 

(36,245

)

 

 

12,985

INCOME TAX BENEFIT

 

1,487

 

 

 

330

 

 

 

1,471

 

 

 

325

NET INCOME (LOSS)

 

22,498

 

 

 

47,492

 

 

 

(34,774

)

 

 

13,310

LESS NET INCOME (LOSS) ATTRIBUTABLE TO NONCONTROLLING INTERESTS

 

11,221

 

 

 

25,008

 

 

 

(19,371

)

 

 

6,742

NET INCOME (LOSS) ATTRIBUTABLE TO THE COMPANY

$

11,277

 

 

$

22,484

 

 

$

(15,403

)

 

$

6,568

 

 

 

 

 

 

 

 

NET INCOME (LOSS) ATTRIBUTABLE TO THE COMPANY PER CLASS A SHARE

 

 

 

 

 

 

 

Basic

$

0.16

 

 

$

0.32

 

 

$

(0.22

)

 

$

0.09

Diluted

$

0.15

 

 

$

0.32

 

 

$

(0.23

)

 

$

0.09

WEIGHTED AVERAGE CLASS A SHARES OUTSTANDING

 

 

 

 

 

 

 

Basic

 

68,534,163

 

 

 

67,448,348

 

 

 

68,429,271

 

 

 

67,394,794

Diluted

 

144,630,573

 

 

 

143,544,758

 

 

 

68,430,212

 

 

 

143,491,204

NET INCOME (LOSS) ATTRIBUTABLE TO THE COMPANY PER CLASS B SHARE

 

 

 

 

 

 

 

Basic and diluted

$

0.00

 

 

$

0.00

 

 

$

(0.00

)

 

$

0.00

WEIGHTED AVERAGE CLASS B SHARES OUTSTANDING

 

 

 

 

 

 

 

Basic and diluted

 

79,233,544

 

 

 

79,233,544

 

 

 

79,233,544

 

 

 

79,233,544

 

FIVE POINT HOLDINGS, LLC

CONSOLIDATED BALANCE SHEETS

(In thousands, except shares)

(Unaudited)

 

 

December 31, 2022

 

December 31, 2021

ASSETS

 

 

 

INVENTORIES

$

2,239,125

 

 

$

2,096,824

 

INVESTMENT IN UNCONSOLIDATED ENTITIES

 

331,594

 

 

 

374,553

 

PROPERTIES AND EQUIPMENT, NET

 

30,243

 

 

 

31,466

 

INTANGIBLE ASSET, NET—RELATED PARTY

 

40,257

 

 

 

51,405

 

CASH AND CASH EQUIVALENTS

 

131,771

 

 

 

265,462

 

RESTRICTED CASH AND CERTIFICATES OF DEPOSIT

 

992

 

 

 

1,330

 

RELATED PARTY ASSETS

 

97,126

 

 

 

101,818

 

OTHER ASSETS

 

14,676

 

 

 

20,052

 

TOTAL

$

2,885,784

 

 

$

2,942,910

 

 

 

 

 

LIABILITIES AND CAPITAL

 

 

 

LIABILITIES:

 

 

 

Notes payable, net

$

620,651

 

 

$

619,116

 

Accounts payable and other liabilities

 

94,426

 

 

 

115,374

 

Related party liabilities

 

93,086

 

 

 

95,918

 

Deferred income tax liability, net

 

11,506

 

 

 

12,998

 

Payable pursuant to tax receivable agreement

 

173,068

 

 

 

174,126

 

Total liabilities

 

992,737

 

 

 

1,017,532

 

 

 

 

 

REDEEMABLE NONCONTROLLING INTEREST

 

25,000

 

 

 

25,000

 

CAPITAL:

 

 

 

Class A common shares; No par value; Issued and outstanding: December 31, 2022—69,068,354 shares; December 31, 2021—70,107,552 shares

 

 

 

Class B common shares; No par value; Issued and outstanding: December 31, 2022—79,233,544 shares; December 31, 2021—79,233,544 shares

 

 

 

Contributed capital

 

587,733

 

 

 

587,587

 

Retained earnings

 

33,386

 

 

 

48,789

 

Accumulated other comprehensive loss

 

(2,988

)

 

 

(1,952

)

Total members’ capital

 

618,131

 

 

 

634,424

 

Noncontrolling interests

 

1,249,916

 

 

 

1,265,954

 

Total capital

 

1,868,047

 

 

 

1,900,378

 

TOTAL

$

2,885,784

 

 

$

2,942,910

 

 

FIVE POINT HOLDINGS, LLC

SUPPLEMENTAL DATA

(In thousands)

(Unaudited)

Liquidity

 

December 31, 2022

Cash and cash equivalents

$

131,771

Borrowing capacity(1)

 

125,000

Total liquidity

$

256,771

(1)

As of December 31, 2022, no borrowings or letters of credit were outstanding on the Company’s $125.0 million revolving credit facility.

Debt to Total Capitalization and Net Debt to Total Capitalization

 

December 31, 2022

Debt(1)

$

625,000

 

Total capital

 

1,868,047

 

Total capitalization

$

2,493,047

 

Debt to total capitalization

 

25.1

%

 

 

Debt(1)

$

625,000

 

Less: Cash and cash equivalents

 

131,771

 

Net debt

 

493,229

 

Total capital

 

1,868,047

 

Total net capitalization

$

2,361,276

 

Net debt to total capitalization(2)

 

20.9

%

(1)

For purposes of this calculation, debt is the amount due on the Company’s notes payable before offsetting for capitalized deferred financing costs.

(2)

Net debt to total capitalization is a non-GAAP financial measure defined as net debt (debt less cash and cash equivalents) divided by total net capitalization (net debt plus total capital). The Company believes the ratio of net debt to total capitalization is a relevant and a useful financial measure to investors in understanding the leverage employed in the Company’s operations. However, because net debt to total capitalization is not calculated in accordance with GAAP, this financial measure should not be considered in isolation or as an alternative to financial measures prescribed by GAAP. Rather, this non-GAAP financial measure should be used to supplement the Company’s GAAP results.

Segment Results

The following tables reconcile the results of operations of our segments to our consolidated results for the three and twelve months ended December 31, 2022 (in thousands):

 

Three Months Ended December 31, 2022

 

Valencia

 

San

Francisco

 

Great Park

 

Commercial

 

Total

reportable

segments

 

Corporate and

unallocated

 

Total under

management

 

Removal of

unconsolidated

entities(1)

 

Total

consolidated

REVENUES:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Land sales

$

270

 

 

$

—

 

 

$

241,612

 

 

$

—

 

 

$

241,882

 

 

$

—

 

 

$

241,882

 

 

$

(241,612

)

 

$

270

 

Land sales—related party

 

2,983

 

 

 

—

 

 

 

2,770

 

 

 

—

 

 

 

5,753

 

 

 

—

 

 

 

5,753

 

 

 

(2,770

)

 

 

2,983

 

Home sales

 

—

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

—

 

Management services—related party(2)

 

—

 

 

 

—

 

 

 

12,969

 

 

 

106

 

 

 

13,075

 

 

 

—

 

 

 

13,075

 

 

 

—

 

 

 

13,075

 

Operating properties

 

509

 

 

 

162

 

 

 

—

 

 

 

2,147

 

 

 

2,818

 

 

 

—

 

 

 

2,818

 

 

 

(2,147

)

 

 

671

 

Total revenues

 

3,762

 

 

 

162

 

 

 

257,351

 

 

 

2,253

 

 

 

263,528

 

 

 

—

 

 

 

263,528

 

 

 

(246,529

)

 

 

16,999

 

COSTS AND EXPENSES:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Land sales

 

(996

)

 

 

—

 

 

 

140,574

 

 

 

—

 

 

 

139,578

 

 

 

—

 

 

 

139,578

 

 

 

(140,574

)

 

 

(996

)

Home sales

 

—

 

 

 

—

 

 

 

(1,092

)

 

 

—

 

 

 

(1,092

)

 

 

—

 

 

 

(1,092

)

 

 

1,092

 

 

 

—

 

Management services(2)

 

—

 

 

 

—

 

 

 

7,889

 

 

 

—

 

 

 

7,889

 

 

 

—

 

 

 

7,889

 

 

 

—

 

 

 

7,889

 

Operating properties

 

2,433

 

 

 

—

 

 

 

—

 

 

 

822

 

 

 

3,255

 

 

 

—

 

 

 

3,255

 

 

 

(822

)

 

 

2,433

 

Selling, general, and administrative

 

3,057

 

 

 

1,404

 

 

 

2,486

 

 

 

1,088

 

 

 

8,035

 

 

 

8,658

 

 

 

16,693

 

 

 

(3,574

)

 

 

13,119

 

Management fees—related party

 

—

 

 

 

—

 

 

 

14,653

 

 

 

—

 

 

 

14,653

 

 

 

—

 

 

 

14,653

 

 

 

(14,653

)

 

 

—

 

Total costs and expenses

 

4,494

 

 

 

1,404

 

 

 

164,510

 

 

 

1,910

 

 

 

172,318

 

 

 

8,658

 

 

 

180,976

 

 

 

(158,531

)

 

 

22,445

 

OTHER (EXPENSE) INCOME:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Interest income

 

1

 

 

 

1

 

 

 

828

 

 

 

—

 

 

 

830

 

 

 

379

 

 

 

1,209

 

 

 

(828

)

 

 

381

 

Interest expense

 

—

 

 

 

—

 

 

 

—

 

 

 

(535

)

 

 

(535

)

 

 

—

 

 

 

(535

)

 

 

535

 

 

 

—

 

Miscellaneous

 

(91

)

 

 

—

 

 

 

—

 

 

 

—

 

 

 

(91

)

 

 

—

 

 

 

(91

)

 

 

—

 

 

 

(91

)

Total other (expense) income

 

(90

)

 

 

1

 

 

 

828

 

 

 

(535

)

 

 

204

 

 

 

379

 

 

 

583

 

 

 

(293

)

 

 

290

 

EQUITY IN EARNINGS FROM UNCONSOLIDATED ENTITIES

 

313

 

 

 

—

 

 

 

23

 

 

 

—

 

 

 

336

 

 

 

—

 

 

 

336

 

 

 

25,831

 

 

 

26,167

 

SEGMENT (LOSS) PROFIT/INCOME BEFORE INCOME TAX BENEFIT

 

(509

)

 

 

(1,241

)

 

 

93,692

 

 

 

(192

)

 

 

91,750

 

 

 

(8,279

)

 

 

83,471

 

 

 

(62,460

)

 

 

21,011

 

INCOME TAX BENEFIT

 

—

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

1,487

 

 

 

1,487

 

 

 

—

 

 

 

1,487

 

SEGMENT (LOSS) PROFIT/NET INCOME

$

(509

)

 

$

(1,241

)

 

$

93,692

 

 

$

(192

)

 

$

91,750

 

 

$

(6,792

)

 

$

84,958

 

 

$

(62,460

)

 

$

22,498

 

(1)

Represents the removal of the Great Park Venture and Gateway Commercial Venture operating results, which are included in the Great Park segment and Commercial segment operating results at 100% of each venture’s historical basis, respectively, but are not included in our consolidated results as we account for our investment in each venture using the equity method of accounting.

(2)

For the Great Park and Commercial segments, represents the revenues and expenses attributable to the management company for providing services to the Great Park Venture and the Gateway Commercial Venture, as applicable.

 

 

Twelve Months Ended December 31, 2022

 

Valencia

 

San

Francisco

 

Great Park

 

Commercial

 

Total

reportable

segments

 

Corporate and

unallocated

 

Total under

management

 

Removal of

unconsolidated

entities(1)

 

Total

consolidated

REVENUES:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Land sales

$

913

 

 

$

—

 

 

$

270,882

 

$

—

 

 

$

271,795

 

 

$

—

 

 

$

271,795

 

 

$

(270,882

)

 

$

913

 

Land sales—related party

 

7,512

 

 

 

—

 

 

 

12,520

 

 

—

 

 

 

20,032

 

 

 

—

 

 

 

20,032

 

 

 

(12,520

)

 

 

7,512

 

Home sales

 

—

 

 

 

—

 

 

 

40,475

 

 

—

 

 

 

40,475

 

 

 

—

 

 

 

40,475

 

 

 

(40,475

)

 

 

—

 

Management services—related party(2)

 

—

 

 

 

—

 

 

 

31,015

 

 

418

 

 

 

31,433

 

 

 

—

 

 

 

31,433

 

 

 

—

 

 

 

31,433

 

Operating properties

 

2,146

 

 

 

690

 

 

 

—

 

 

8,395

 

 

 

11,231

 

 

 

—

 

 

 

11,231

 

 

 

(8,395

)

 

 

2,836

 

Total revenues

 

10,571

 

 

 

690

 

 

 

354,892

 

 

8,813

 

 

 

374,966

 

 

 

—

 

 

 

374,966

 

 

 

(332,272

)

 

 

42,694

 

COSTS AND EXPENSES:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Land sales

 

(996

)

 

 

—

 

 

 

155,692

 

 

—

 

 

 

154,696

 

 

 

—

 

 

 

154,696

 

 

 

(155,692

)

 

 

(996

)

Home sales

 

—

 

 

 

—

 

 

 

29,692

 

 

—

 

 

 

29,692

 

 

 

—

 

 

 

29,692

 

 

 

(29,692

)

 

 

—

 

Management services(2)

 

—

 

 

 

—

 

 

 

20,261

 

 

—

 

 

 

20,261

 

 

 

—

 

 

 

20,261

 

 

 

—

 

 

 

20,261

 

Operating properties

 

8,230

 

 

 

—

 

 

 

—

 

 

2,645

 

 

 

10,875

 

 

 

—

 

 

 

10,875

 

 

 

(2,645

)

 

 

8,230

 

Selling, general, and administrative

 

13,602

 

 

 

4,087

 

 

 

18,127

 

 

4,289

 

 

 

40,105

 

 

 

36,902

 

 

 

77,007

 

 

 

(22,416

)

 

 

54,591

 

Restructuring

 

—

 

 

 

—

 

 

 

—

 

 

—

 

 

 

—

 

 

 

19,437

 

 

 

19,437

 

 

 

—

 

 

 

19,437

 

Management fees—related party

 

—

 

 

 

—

 

 

 

53,298

 

 

—

 

 

 

53,298

 

 

 

—

 

 

 

53,298

 

 

 

(53,298

)

 

 

—

 

Total costs and expenses

 

20,836

 

 

 

4,087

 

 

 

277,070

 

 

6,934

 

 

 

308,927

 

 

 

56,339

 

 

 

365,266

 

 

 

(263,743

)

 

 

101,523

 

OTHER INCOME (EXPENSE):

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Interest income

 

1

 

 

 

1

 

 

 

1,532

 

 

—

 

 

 

1,534

 

 

 

824

 

 

 

2,358

 

 

 

(1,532

)

 

 

826

 

Interest expense

 

—

 

 

 

—

 

 

 

—

 

 

(1,541

)

 

 

(1,541

)

 

 

—

 

 

 

(1,541

)

 

 

1,541

 

 

 

—

 

Loss on extinguishment of debt

 

—

 

 

 

—

 

 

 

—

 

 

(89

)

 

 

(89

)

 

 

—

 

 

 

(89

)

 

 

89

 

 

 

—

 

Miscellaneous

 

245

 

 

 

—

 

 

 

—

 

 

—

 

 

 

245

 

 

 

—

 

 

 

245

 

 

 

—

 

 

 

245

 

Total other income (expense)

 

246

 

 

 

1

 

 

 

1,532

 

 

(1,630

)

 

 

149

 

 

 

824

 

 

 

973

 

 

 

98

 

 

 

1,071

 

EQUITY IN EARNINGS FROM UNCONSOLIDATED ENTITIES

 

1,196

 

 

 

—

 

 

 

354

 

 

—

 

 

 

1,550

 

 

 

—

 

 

 

1,550

 

 

 

19,963

 

 

 

21,513

 

SEGMENT (LOSS) PROFIT/LOSS BEFORE INCOME TAX BENEFIT

 

(8,823

)

 

 

(3,396

)

 

 

79,708

 

 

249

 

 

 

67,738

 

 

 

(55,515

)

 

 

12,223

 

 

 

(48,468

)

 

 

(36,245

)

INCOME TAX BENEFIT

 

—

 

 

 

—

 

 

 

—

 

 

—

 

 

 

—

 

 

 

1,471

 

 

 

1,471

 

 

 

—

 

 

 

1,471

 

SEGMENT (LOSS) PROFIT/NET LOSS

$

(8,823

)

 

$

(3,396

)

 

$

79,708

 

$

249

 

 

$

67,738

 

 

$

(54,044

)

 

$

13,694

 

 

$

(48,468

)

 

$

(34,774

)

(1)

Represents the removal of the Great Park Venture and Gateway Commercial Venture operating results, which are included in the Great Park segment and Commercial segment operating results at 100% of each venture’s historical basis, respectively, but are not included in our consolidated results as we account for our investments in each venture using the equity method of accounting.

(2)

For the Great Park and Commercial segments, represents the revenues and expenses attributable to the management company for providing services to the Great Park Venture and the Gateway Commercial Venture, as applicable.

The table below reconciles the Great Park segment results to the equity in earnings from our investment in the Great Park Venture that is reflected in the consolidated statements of operations for the three and twelve months ended December 31, 2022 (in thousands):

 

Three Months Ended

December 31, 2022

 

Twelve Months Ended

December 31, 2022

Segment profit from operations

$

93,692

 

 

$

79,708

 

Less net income of management company attributed to the Great Park segment

 

5,080

 

 

 

10,754

 

Net income of the Great Park Venture

 

88,612

 

 

 

68,954

 

The Company’s share of net income of the Great Park Venture

 

33,230

 

 

 

25,858

 

Basis difference amortization

 

(7,152

)

 

 

(5,414

)

Equity in earnings from the Great Park Venture

$

26,078

 

 

$

20,444

 

The table below reconciles the Commercial segment results to the equity in loss from our investment in the Gateway Commercial Venture that is reflected in the consolidated statements of operations for the three and twelve months ended December 31, 2022 (in thousands):

 

Three Months Ended

December 31, 2022

 

Twelve Months Ended

December 31, 2022

Segment (loss) profit from operations

$

(192

)

 

$

249

 

Less net income of management company attributed to the Commercial segment

 

106

 

 

 

418

 

Net loss of the Gateway Commercial Venture

 

(298

)

 

 

(169

)

Equity in loss from the Gateway Commercial Venture

$

(224

)

 

$

(127

)

 

Contacts

Investor Relations:

Leo Kij, 949-349-1029

Leo.Kij@fivepoint.com
or

Media:

Eric Morgan, 949-349-1088

Eric.Morgan@fivepoint.com

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  • POMPE INDUSTRIALI
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    on 9 July 2026 at 16:59

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    on 9 July 2026 at 16:59

    {p class='settore'}ALTRO{/p} {p class='codice'}292{/p} {p class='fatturato'}€ 5.000.000 - 7.000.000 {/p} {p class='areageografica'}Nord Italia{/p} {p class='tipologia'}Cessioni{/p} {p class='cap'}small{/p} {p class='specificheazienda'}Affermata realtà italiana presente sul mercato di riferimento da oltre 30 anni. Nasce come azienda specializzata in strumenti di misurazione del tempo. Progressivamente ha espanso il suo business a tutte le aree legate al mondo Time and Fashion - orologi stazioni barometriche, Smart watches, bijoux e gioielli con Marchi e prodotti brevettati e depositati. Circa 3.000 i punti vendita coperti in Italia con una rete agenti di circa 70 persone sul territorio nazionale. Spiccata la propensione export sul mercato internazionale.{/p} {p class='target'}A causa del ricambio generazionale i soci valutano la cessione totalitaria dell’impresa garantendo l’affiancamento operativo/commerciale alla nuova proprietà ed il mantenimento di figure chiave aziendali.{/p}

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