Avis Europe Plc Interim Results for the Six Months Ended June 30, 2001

Press Release: Avis Europe plc
September 7, 2001
BRACKNELL, Berkshire, England -- Avis Europe plc, the leading car rental company in Europe, Africa, the Middle East and Asia, announces trading results for the six months ended June 30, 2001.

Financial Highlights

Operating highlights

Commenting on the results Chairman Alun Cathcart said:

``Despite extremely challenging market conditions, the Group continued to achieve double-digit revenue growth in key markets except Germany. The German market remains difficult and we continue to focus on improving yield, together with actions to further reduce costs. Underlying Group operating margins remained strong and actions to contain fleet costs are beginning to deliver benefits.

Revenue growth trends in the first half have continued into the peak months of July and August, despite weakness in the US economy and slowing European GDP growth. Although general economic uncertainty remains, we expect these levels of growth to continue for the balance of the year, assuming no further marked deterioration in the economic environment.

(a) US Dollar equivalents are provided for reader convenience at the June 30, 2001 rate of $0.8533: 1 euro
Chairman's Statement

Interim Results for the six months ended June 30, 2001

Results overview

The first half of 2001 was marked by a general slowing of economic growth in the US and across Europe. Against this challenging background, we achieved double-digit revenue growth across our key markets with the exception of Germany. Underlying operating margins remained strong, although the half year result was affected by fleet cost increases, predominantly in Germany, and the impact of the margin change at Centrus (formerly 3 Arrows).

During the six months to June 30, 2001, Group revenue grew by 8.6% versus prior year to E 604.6 million (up 10.2% to (pound)377.9 million). Operating profit before exceptional item was just above prior year at E 99.3 million (up 1.2% to (pound)61.8 million). As a result of higher interest charges, profit before tax and exceptional item was 5.7% lower at E 64.4 million (4.9% lower at (pound)40.0 million) and earnings per share before exceptional items were 4.6% lower at E 0.084 (3.8% lower at 5.2p).

Dividend

The Directors have declared an interim dividend of 2.0p per share for the six month period ended June 30, 2001. The dividend will be paid on October 4, 2001 to shareholders on the register at the close of business on September 14, 2001.

Double-digit revenue growth in key markets except Germany

Group revenues grew by 8.6% in euro and 10.2% in sterling during the six months to June 30, 2001.

As expected, slower economic growth in Europe and the US led to more modest growth of 5.1% in billed days, whilst a continued focus on pricing and yield strategies generated strong pricing gains. Revenue per rental was up a healthy 6.6% as a result of a 3.3% increase in rate per day and a 3.2% increase in rental length.

Within its major markets the Group achieved double-digit revenue growth in France, Italy, Spain and the UK.

In France, revenue grew by 12% with the strongest gains in the Premium and Leisure segments. In Italy, revenue increased by 14% with a particularly strong increase from inbound customers and similarly revenue was up 13% in Spain, with significant growth in the Replacement and Premium segments. Despite the impact of the foot and mouth crisis on domestic and inbound traffic to the UK, revenues increased by 11% as a result of management actions to gain new Replacement business and focus on the Corporate sector.

Against the background of a significant slowdown in business activity in Germany, as well as continuing weakness in the Replacement segment and a sharp rise in fleet costs to the rental industry, we have placed particular focus on strategies to realize increased yield in preference to volume growth. As a result, during the period we achieved a 16% increase in rate per day. Volumes declined 16% following exceptionally strong growth in the same period last year. Measured over a three-year period, volume and revenue growth have been 18% and 42% respectively. Conditions in the German market remain weak and we continue to pursue strategies to consolidate our market position, optimize yield and reduce the cost base.

Balanced growth across all customer segments

We have continued to pursue a strategy of balanced growth across all customer segments, with Leisure up 8%, Replacement 6%, Corporate 10% and Premium 9%.

Intra-European leisure business was strong, particularly from the UK into key destinations such as Spain and Greece. US inbound volumes, which account for approximately 10% of Group revenues, declined 10% particularly affecting Q2, due to the slowdown in the US economy although revenues from US customers in the first half were 6% ahead of prior year.

Replacement volumes in Italy, Spain and the UK were boosted by the successful development of new accounts gained during 2000.

Corporate revenue grew strongly in all major markets as a result of price increases in light of higher fleet costs for the industry and our strategies to optimize yield.

Margin impacted by fleet cost increases and Centrus

Operating profit before exceptional item was E 99.3 million (+0.2% in euro and +1.2% in sterling to (pound)61.8 million). Operating margins were 1.4 percentage points lower than the same period last year. Higher than average fleet cost increases in Germany impacted Group margin performance, although this was partially offset by a 0.6 percentage point improvement in staff costs as well as cost efficiency actions to further reduce overheads across the Group.

A margin reduction of 0.5% was attributable to the change in Centrus' margin as the business adjusted to the new operating model following last year's House of Lords ruling on rates which the credit hire industry can charge for replacement vehicles to non-fault accident victims.

Fleet initiatives begin to realize benefits

A number of initiatives to contain increases in fleet costs were successfully progressed in the first half of the year and are beginning to show benefits.

Vehicle utilization (the time the vehicle is on rent and earning revenue) increased by 1.5% to 68.0%, generating over E 2 million profit improvement. This was achieved through a longer rental length business mix and operational successes in further reducing the time vehicles are idle between rentals, notably in Italy and the UK.

Despite continued increases in rectification costs, investment in additional staff, particularly in France and Italy, to focus on damage recoveries generated significant savings. Group recoveries were up over 10%, generating a further E 2 million profit improvement.

Continued focus on utilization improvement and damage recovery initiatives is expected to drive further savings across the Group for the full year.

Continued focus on cost control

Underlying productivity in the first half was flat, reflecting growth in the number of rentals during the period of less than 2%. However, reported productivity was 2.7% lower due to completion of the structural change to operate the legal requirement for a 35 hour working week in France as well as discretionary manpower investment to achieve fleet efficiencies. Headcount reductions in Q2 in both the German and Group headquarters will contribute to improved productivity for the second half. Overall staff costs reduced by 0.6 percentage points of revenue.

Higher interest expense

Higher net interest expense, up 13.2%, reflected an increase in average interest rates from 5.3% to 5.5% due to a higher proportion of longer term fixed debt, together with funding for additional fleet in the build-up to the peak summer season.

Strategic development of internet-based car sales

In July 2000, the Group launched yourautochoice.com, an on-line nearly-new car sales service, designed to increase yield on the sale of Avis vehicles and to play a role in the evolving market for internet-based car sales.

In view of its potential strategic importance to Avis in helping contain fleet cost increases and as a result of developments in the internet-based market, we are combining forces with Inchcape plc to offer more effective used car sourcing for dealers and customers.

The B2C activities of yourautochoice.com will be merged with Autobytel UK, an Inchcape subsidiary, in return for a 10% shareholding and a new B2B joint venture, Autocascade, will be formed as a 50/50 joint venture with Inchcape plc directly.

Autocascade will offer remarketing systems and services to the automotive industry. This will enable fleet owners, including ourselves, to maximize yield on vehicle disposals through higher residual values and lower distribution costs. Autocascade is designed to leverage the significant development potential of the B2B market - initially in the UK, but with plans for European expansion.

The exceptional charge of E 3.6 million relates to yourautochoice.com and restructuring of our interests in the on-line remarketing of motor vehicles.

Centrus (3 Arrows)

Our 3 Arrows subsidiary, which accounts for approximately 4% of Group revenues, was repositioned earlier this year to operate within the Association of British Insurers third party hire initiative which provides a framework for the services charged at lower rates but faster settlement. Following agreements reached earlier this year, the detailed process of settlement of historic debt is progressing and levels are expected to reduce significantly by the end of the year. Recently rebranded Centrus, a number of major new accounts were secured during the first half and trends in monthly hire starts have increased an average of 37% in the 3 months to end August 2001.

Summary and outlook

``Despite extremely challenging market conditions, the Group continued to achieve double-digit revenue growth in key markets except Germany. The German market remains difficult and we continue to focus on improving yield, together with actions to further reduce costs. Underlying Group operating margins remained strong and actions to contain fleet costs are beginning to deliver benefits.

Revenue growth trends in the first half have continued into the peak months of July and August, despite weakness in the US economy and slowing European GDP growth. Although general economic uncertainty remains, we expect these levels of growth to continue for the balance of the year, assuming no further marked deterioration in the economic environment.

Avis Europe plc rents cars under the Avis brand name to customers in 112 countries. Avis Europe's ordinary shares trade on the London Stock Exchange. Prices may be accessed on Bloomberg under the symbol AVE LN and Reuter Equities 3000 Service under AVE.L. Additional information is available on Avis Europe's internet site: www.avis-europe.com.

AVIS EUROPE PLC

Consolidated Profit and Loss Account

                       Six months to  Six months to  Six months to
                            June 30,       June 30,       June 30,
                  Notes        2001           2001           2001
                              $'000       euro'000    (pound)'000


Revenue                    515,871       604,563       377,857

Cost of sales             (258,525)     (302,972)     (189,403)

Gross profit               257,346       301,591       188,454

Administrative
 expenses
 (including
 exceptional item)        (172,631)     (202,311)     (126,608)

Operating profit
 before exceptional
 item                       84,715        99,280        61,846
Exceptional item                 -             -             -

Operating profit            84,715        99,280        61,846
Share of start-up
 costs from joint
 venture                    (3,043)       (3,566)       (2,208)
Interest payable (net)     (29,762)      (34,879)      (21,806)

Profit on ordinary
 activities before
 taxation
 and exceptional items      54,953        64,401        40,040
Exceptional items        2  (3,043)       (3,566)       (2,208)

Profit on ordinary
 activities before
 taxation                   51,910        60,835        37,832
Taxation                   (12,451)      (14,592)       (9,078)

Profit on ordinary
 activities after
 taxation                   39,459        46,243        28,754
Minority interests
 - equity                     (113)         (132)          (82)

Profit for the year
 before exceptional
 items                      41,659        48,821        30,349
Exceptional items           (2,313)       (2,710)       (1,677)

Profit for the year         39,346        46,111        28,672
Dividends                3 (16,204)      (18,990)      (11,697)

Retained profit
 for the year               23,142        27,121        16,975

Earnings per share
Basic                    4    6.7c      E  0.079         4.91p

Diluted                  4    6.7c      E  0.079         4.90p

Pre-exceptional items    4    7.1c      E  0.084         5.20p


Consolidated Statement
 of Total Recognized
 Gains and Losses

Profit for the period       39,346        46,111        28,672
Exchange adjustments         1,239         1,452           477
Taxation on
 exchange adjustments         (276)         (324)         (266)

Total recognized
 gains and losses           40,309        47,239        28,883



                    Six months to   Six months to    Six months to
                          June 30,        June 30,        June 30,
                Notes        2000            2000            2000
                            $'000        euro'000     (pound)'000


Revenue                    515,106       556,608       342,924

Cost of sales             (245,367)     (265,290)     (163,349)

Gross profit               269,739       291,318       179,575

Administrative
 expenses
 (including
 exceptional item)        (188,796)     (204,269)     (125,689)

Operating profit
 before exceptional
 item                       91,783        99,091        61,103
Exceptional item           (10,840)      (12,042)       (7,217)

Operating profit            80,943        87,049        53,886
Share of start-up
 costs from joint
 venture                         -             -             -
Interest payable (net)     (28,517)      (30,820)      (18,985)

Profit on ordinary
 activities before
 taxation
 and exceptional items      63,267        68,271        42,118
Exceptional items        2 (10,841)      (12,042)       (7,217)

Profit on ordinary
 activities before
 taxation                   52,426        56,229        34,901
Taxation                   (13,106)      (14,057)       (8,725)

Profit on ordinary
 activities after
 taxation                   39,320        42,172        26,176
Minority interests
 - equity                      (60)          (64)          (40)

Profit for the year
 before exceptional
 items                      47,389        51,139        31,548
Exceptional items           (8,129)       (9,031)       (5,412)

Profit for the year         39,260        42,108        26,136
Dividends                3 (17,558)      (18,586)      (11,689)

Retained profit
 for the year               21,702        23,522        14,447


Earnings per share
Basic                    4    6.8c      E  0.072         4.48p


Diluted                  4    6.8c      E  0.072         4.45p


Pre-exceptional items    4    8.1c      E  0.088         5.41p


Consolidated Statement
 of Total Recognized
 Gains and Losses

Profit for the period       39,260        42,108        26,136
Exchange adjustments        (2,917)       (3,498)       (1,942)
Taxation on
 exchange adjustments            -             -             -


Total recognized
 gains and losses           36,343        38,610        24,194


    (a) US Dollar equivalents are provided for reader convenience at
        the June 30, 2001 rate of $0.8533 = 1 euro




AVIS EUROPE PLC

Consolidated Balance Sheet

                         As at June 30, As at June 30,  As at June 30,
                                  2001           2001            2001
                                 $'000       euro'000     (pound)'000


Intangible assets
Goodwill                          61,121        71,629         43,697


Fixed assets
Tangible assets
 - vehicles                    1,434,630     1,681,280      1,025,657
 - other                          58,742        68,841         41,997

                               1,493,372     1,750,121      1,067,654

Investments                        2,754         3,228          1,969


                               1,496,126     1,753,349      1,069,623


Current assets
Debtors                          573,288       671,851        409,860
Investments                          423           496            303
Cash at bank                      34,117        39,983         24,391


                                 607,828       712,330        434,554

Creditors falling
 due within one year
Bank and other loans            (670,803)     (786,131)      (479,576)
Other creditors               (1,082,135)   (1,268,183)      (773,652)


                              (1,752,938)   (2,054,314)    (1,253,228)


Net current
 liabilities                  (1,145,110)   (1,341,984)      (818,674)


Total assets less
 current liabilities             412,137       482,994        294,646

Creditors falling due
 after more than one year
Bank and other loans            (252,363)     (295,751)      (180,422)
Other creditors                  (35,255)      (41,316)       (25,205)

                                (287,618)     (337,067)      (205,627)

Provisions for
 liabilities and
 charges                         (69,777)      (81,774)       (49,886)


                                  54,742        64,153         39,133


Capital and reserves
Called-up share capital            6,884         8,067          5,848
Share premium                    745,461       873,625        633,297
Profit and loss account         (698,205)     (818,245)      (600,442)


Total shareholders'
 funds - equity                   54,140        63,447         38,703
Minority interests -
 equity                              602           706            430


                                  54,742        64,153         39,133




                          As at June 30, As at June 30, As at June 30,
                                   2000           2000           2000
                                  $'000       euro'000    (pound)'000


Intangible assets
Goodwill                          67,703        72,300         45,072


Fixed assets
Tangible assets
 - vehicles                    1,452,398     1,551,024        966,912
 - other                          51,266        54,748         34,130

                               1,503,664     1,605,772      1,001,042

Investments                        2,453         2,619          1,633


                               1,506,117     1,608,391      1,002,675


Current assets
Debtors                          508,019       542,515        338,205
Investments                        3,148         3,362          2,096
Cash at bank                      36,475        38,953         24,283


                                 547,642       584,830        364,584

Creditors falling due
 within one year
Bank and other loans            (464,044)     (495,557)      (308,931)
Other creditors               (1,190,043)   (1,270,854)      (792,253)


                              (1,654,087)   (1,766,411)    (1,101,184)


Net current liabilities       (1,106,445)   (1,181,581)      (736,600)


Total assets less
 current liabilities             467,375       499,110        311,147

Creditors falling due
 after more than one year
Bank and other loans            (344,319)     (367,700)      (229,225)
Other creditors                  (46,684)      (49,854)       (31,079)

                                (391,003)     (417,554)      (260,304)

Provisions for
 liabilities and charges         (65,977)      (70,457)       (43,923)


                                  10,395        11,099          6,920


Capital and reserves
Called-up share capital            8,778         8,060          5,844
Share premium                    950,063       872,390        632,490
Profit and loss account         (949,387)     (870,354)      (632,040)


Total shareholders'
 funds - equity                    9,454        10,096          6,294
Minority interests -
 equity                              941         1,003            626


                                  10,395        11,099          6,920

    (a) US Dollar equivalents are provided for reader convenience at
        the June 30, 2001 rate of $0.8533 = 1 euro



AVIS EUROPE PLC

Consolidated Cash Flow Statement

                           Six months to  Six months to  Six months to
                                June 30,       June 30,       June 30,
                                   2001           2001           2001
                                  $'000       euro'000    (pound)'000


Net cash inflow from
 operating activities              455,233       533,500      333,208

Dividends received from
 associated undertakings                 -             -            -

Returns on investments
 and servicing of finance
Interest received                    1,505         1,764        1,097
Interest paid                      (27,736)      (32,504)     (20,126)
Interest element of
 finance lease rental
 payments                           (6,754)       (7,915)      (4,955)

                                   (32,985)      (38,655)     (23,984)

Taxation                            (7,501)       (8,791)      (5,317)

Capital expenditure and
 financial investment
Purchase of tangible
 fixed assets                   (1,128,650)   (1,322,694)    (827,712)
Sale of tangible fixed assets      929,631     1,089,459      681,605
Sale of fixed asset investments         44            51           31
Acquisition of own shares                -             -            -

                                  (198,975)     (233,184)    (146,076)

Acquisitions and disposals
Purchase of subsidiary
 undertaking                             -             -            -

Equity dividends paid              (30,560)      (35,814)     (22,220)

Management of liquid resources
Sale/(purchase) of current
 asset investments                   2,845         3,334        2,037
Cash withdrawn from
 short-term deposit                  8,788        10,299        6,441

                                    11,633        13,633        8,478

Financing
Issue of ordinary share capital        166           194          121
Repayment of capital
 element of finance leases        (327,117)     (383,357)    (240,513)
Increase in short term loans       232,797       272,821      172,184
(Decrease)/increase in
 long term loans                   (89,835)     (105,280)     (66,092)

                                  (183,989)     (215,622)    (134,300)

Increase/(decrease) in cash         12,856        15,067        9,789



                            Six months to  Six months to Six months to
                                 June 30,       June 30,      June 30,
                                    2000           2000          2000
                                   $'000       euro'000   (pound)'000


Net cash inflow from
 operating activities              352,349       380,206      234,571

Dividends received from
 associated undertakings               437           466          291

Returns on investments
 and servicing of finance
Interest received                      963         1,039          641
Interest paid                      (26,371)      (28,509)     (17,556)
Interest element of
 finance lease rental
 payments                           (7,707)       (8,330)      (5,131)

                                   (33,115)      (35,800)     (22,046)

Taxation                           (13,379)      (14,409)      (8,907)

Capital expenditure and
 financial investment
Purchase of tangible
 fixed assets                   (1,008,302)   (1,102,569)    (671,261)
Sale of tangible fixed assets      931,125     1,017,166      619,882
Sale of fixed asset investments          -             -            -
Acquisition of own shares           (2,352)       (2,491)      (1,566)

                                   (79,529)      (87,894)     (52,945)

Acquisitions and disposals
Purchase of subsidiary
 undertaking                        (8,915)       (9,512)      (5,935)

Equity dividends paid              (31,535)      (35,058)     (20,994)

Management of liquid resources
Sale/(purchase) of current
 asset investments                    (629)         (651)        (419)
Cash withdrawn from
 short-term deposit                  2,631         2,722        1,752

                                     2,002         2,071        1,333

Financing
Issue of ordinary share capital      3,042         3,261        2,025
Repayment of capital
 element of finance leases        (339,125)     (366,173)    (225,767)
Increase in short term loans       114,833       124,017       76,448
(Decrease)/increase in
 long term loans                    28,146        33,570       18,738

                                  (193,104)     (205,325)    (128,556)

Increase/(decrease) in cash         (4,789)       (5,255)      (3,188)


    (a) US Dollar equivalents are provided for reader convenience at
        the June 30, 2001 rate of $0.8533 = 1 euro


AVIS EUROPE PLC 

NOTES TO THE FINANCIAL STATEMENTS 

NOTE 1 Basis of Preparation 

The interim financial statements are unaudited and do not constitute statutory accounts within the meaning of section 240 of the Companies Act 1985. They have been prepared on the basis of the accounting policies set out in the Group's 2000 Annual Report and Accounts, except for the adoption in the period of FRS 18, Accounting Policies, which had no material impact on the financial statements. 

The statutory accounts for the year ended December 31, 2000 have been delivered to the Registrar of Companies and carry an audit report which was unqualified and did not contain a statement under either Section 237(2) or 237(3) of the Companies Act 1985. 

NOTE 2    Exceptional items
                                     2001          2001          2001
                                    $'000      euro'000   (pound)'000

Administrative expenses                 -             -             -
Share of joint venture losses
 (including provision for loss
 disposal)                          3,043         3,566         2,208

                                    3,043         3,566         2,208


                                     2000          2000          2000
                                    $'000      euro'000   (pound)'000

Administrative expenses            10,841        12,042         7,217
Share of joint venture losses
 (including provision for loss
 disposal)                              -             -             -

                                   10,841        12,042         7,217


Exceptional administrative expenses incurred in the prior year related primarily to provisions for potentially irrecoverable debts held by Centrus Limited (formerly 3 Arrows Limited), a UK subsidiary of the Company, together with related costs. No additional exceptional expenses have been accrued in the accounts for the six-month period to June 30, 2001.

The share of joint venture losses (including provision for loss on disposal) relates to the Group's investment in yourautochoice.com Limited. The Group has restructured its interests so that first, yourautochoice.com Limited transferred its trade and assets to Autobytel UK Limited in exchange for a 10% interest in that company and, secondly, yourautochoice.com Limited acquired a 50% joint venture interest in a new company set up to exploit the opportunities in business to business car sales. As a consequence, the Group has recorded a loss, in these financial statements, of E 1800,000 ((pound)1115,000), to reflect the write down of the investment to the value attributable to the Group at the balance sheet date. This loss, along with the result for the period, has been treated as an exceptional item. During the period, yourautochoice.com Limited had a turnover of E 1476,000 ((pound)923,000) (six months to June 30, 2000: nil).

NOTE 3    Dividends
                                    2001          2001          2001
                                   $'000      euro'000   (pound)'000

Dividend per ordinary share
Interim dividend of E 0.032
 (2.0p) (2000:E 0.032 (2.0p))      16,204        18,990        11,697


                                    2000          2000          2000
                                   $'000      euro'000   (pound)'000

Dividend per ordinary share
Interim dividend of E 0.032
 (2.0p) (2000:E 0.032 (2.0p))      17,558        18,586        11,689



NOTE 4    Earnings per Share
                                    2001          2001          2001
                                   $'000      euro'000   (pound)'000
Profit for the year
Basic and diluted
 earnings per share                39,346        46,111        28,672
Centrus Limited provisions for
 irrecoverable debts and
 related costs                          -             -             -
Share of start-up costs
 from yourautochoice.com            3,043         3,566         2,208
Taxation on adjusting items          (730)         (856)         (530)

Adjusted profit pre-exceptional
 items                             41,659        48,821        30,350

Weighted average number of
 ordinary shares in issue
Basic earnings per share      583,819,166   583,819,166   583,819,166

Diluted earnings per share    584,853,920   584,853,920   584,853,920

Earnings per share
Basic earnings per share             6.7c      E  0.079         4.91p

Diluted earnings per share           6.7c      E  0.079         4.90p

Pre-exceptional items                7.1c      E  0.084         5.20p



                                    2000          2000          2000
                                   $'000      euro'000   (pound)'000
Profit for the year
Basic and diluted
 earnings per share                39,260        42,108        26,136
Centrus Limited provisions for
 irrecoverable debts and
 related costs                     10,841        12,042         7,217
Share of start-up costs
 from yourautochoice.com                -             -             -
Taxation on adjusting items        (2,711)       (3,011)       (1,805)

Adjusted profit pre-exceptional
 items                             47,389        51,139        31,548

Weighted average number of
 ordinary shares in issue
Basic earnings per share      583,581,671   583,581,671   583,581,671

Diluted earnings per share    587,067,543   587,067,543   587,067,543

Earnings per share
Basic earnings per share             6.8c      E  0.072         4.48p

Diluted earnings per share           6.8c      E  0.072         4.45p

Pre-exceptional items                8.1c      E  0.088         5.41p


------------------------------------------------

Contact: 
     Avis Europe plc
     Mark McCafferty or Chris Cowan
     011-44-134-441-7238
         - or -
     Taylor Rafferty
     Brian Rafferty
     212/889-4350