Financial Highlights

Most Recent Quarter Results
Year-End Results
  For the Years Ended December 31,
(in millions, except per share data and as indicated) 2006    2007    2008    2009   

Operating Results        
Revenue $  1,170.4   $  1,369.9    $  1,158.2    $  841.8   
Net Income (controlling interest)(1) 146.6   176.5    (1.3)   59.5   
Cash Net Income(1)(2) 224.5   263.5    225.4    185.7   
EBITDA(1)(3) 342.1   417.1    309.0    242.8   

Earnings per share -
diluted(*)(1)
$ 3.69   $ 4.51    $ (0.03)   $ 1.38   
Cash earnings per share(1)(4) 5.73   6.77    5.57    4.37   

Balance Sheet Data            
Senior debt $ 365.5   $ 519.5    $ 233.5     -   
Senior convertible securities(1) 405.6   377.0    445.5    457.0   
Mandatory convertible securities 300.0   300.0    -    -   
Junior convertible trust preferred securities(1) 209.6   549.8    505.0    507.4   

Other Financial Data         
Assets under management         
(at period end, in billions) $ 241.1   $ 274.8    $ 170.1    $ 208.0   

Average shares outstanding -
diluted(1)
43.7   42.4    38.2    43.3   
Average shares outstanding -
adjusted diluted(4)
39.2   38.9    40.5    42.5   


* As required by generally accepted accounting principles, the calculation of diluted earnings per share includes the addition to Net Income (controlling interest) of interest expense (net of tax) attributable to the Company’s dilutive convertible securities (excluding the mandatory convertible securities).  These amounts are $14.5, $14.9, $0.0 and $0.1 for the years ended December 31, 2006, December 31, 2007, December 31, 2008 and December 31, 2009, respectively.
(1) As more fully described in its most recent Quarterly Report on Form 10-Q, in the first quarter of 2009 the Company adopted several accounting standards that were retrospectively applied to prior periods, including:
  • FASB Staff Position APB 14-1 "Accounting for Convertible Debt Instruments That May Be Settled in Cash Upon Conversion (Including Partial Cash Settlement)" ("APB 14-1");
  • Statement of Financial Accounting Standards ("FAS") No. 141 (revised 2007) "Business Combinations;"
  • FAS No. 160 "Non-Controlling Interests in Consolidated Financial Statements, an amendement of ARB No. 51;" and
  • Emerging Issues Task Force Topic No. D-98 "Classification and Measurement of Redeemable Securities."
(2) Under our Cash Net Income definition, we add to Net Income (controlling interest) amortization and deferred taxes related to intangible assets and Affiliate depreciation and equity expense, and exclude the effect of APB 14-1. This supplemental non-GAAP performance measure is provided in addition to, but not as a substitute for, Net Income (controlling interest). The Company considers Cash Net Income an important measure of its financial performance, as management believes it best represents operating performance before non-cash expenses relating to the acquisition of interests in its affiliated investment management firms. Cash Net Income is used by the Company’s management and Board of Directors as a principal performance benchmark.
The Company adds back amortization attributable to acquired client relationships because this expense does not correspond to the changes in value of these assets, which do not diminish predictably over time. The portion of deferred taxes generally attributable to intangible assets (including goodwill) that it no longer amortizes but which continues to generate tax deductions is added back, because the Company believes it is unlikely these accruals will be used to settle material tax obligations. The Company adds back non-cash expenses relating to certain transfers of equity between Affiliate management partners, because these transfers have no dilutive effect to our shareholders. The Company adds back the portion of consolidated depreciation expense incurred by Affiliates because under its Affiliate operating agreements, the Company is generally not required to replenish these depreciating assets.
(3) EBITDA is defined as earnings before interest expense, income taxes, depreciation and amortization. This supplemental non-GAAP liquidity measure is provided in addition to, but not as a substitute for, cash flow from operations. As a measure of liquidity, the Company believes EBITDA is useful as an indicator of its ability to service debt, make new investments and meet working capital requirements. EBITDA, as calculated by the Company, may not be consistent with computations of EBITDA by other companies.
(4) Cash earnings per share represents Cash Net Income divided by the adjusted diluted average shares outstanding. In this calculation, the potential share issuance in connection with the Company’s convertible securities is measured using a “treasury stock” method. Under this method, only the net number of shares of common stock equal to the value of the contingently convertible securities and the junior convertible trust preferred securities in excess of par, if any, are deemed to be outstanding. The Company believes the inclusion of net shares under a treasury stock method best reflects the benefit of the increase in available capital resources (which could be used to repurchase shares of common stock) that occurs when these securities are converted and the Company is relieved of its debt obligation. This method does not take into account any increase or decrease in the Company’s cost of capital in an assumed conversion.
Note : For more information on our use of these non-GAAP financial measures, including a reconciliation of Net Income (controlling interest) to Cash Net Income and cash flow from operations to EBITDA, and certain factors affecting our business, please see our most recent Annual Report on Form 10-K and the recent press release reporting our financial and operating results for the Fourth Quarter and Full Year 2009.
2008 Form 10-K
Press Release: Financial and Operating Results for the Fourth Quarter and Full Year 2009.