Crystallizing Value Creation & Market Overview slide image

Crystallizing Value Creation & Market Overview

Investment Strategy: Returns Must Exceed Long-Term WACC WACC viewpoint balances near-term earnings per share growth with long-term value accretion KEY ASSUMPTIONS & CALCULATION: LONG-TERM COST OF EQUITY LONG-TERM Weighted Average Cost of Capital • • Drives investment decision- making at the property level Considers required "growth" component of equity returns Long-term WACC is the hurdle rate for acquisitions Focus on higher long-term IRR discourages risk-taking REALTY INCOME Beta vs. S&P 500 (since S&P 500 Index Inclusion on 4/6/15) Long-term 10-year U.S. yield (Fitted Instantaneous Forward Rate) Equity market risk premium (S&P 500 Earnings Yield vs 10Y UST) Long-Term Cost of Equity (CAPM methodology) 0.86 3.1% KEY ASSUMPTIONS & CALCULATION: 3.3% 5.9% % LONG-TERM WACC 65% Weight: Long-Term Cost of Equity 7.0% Dividend yield 4.0% Assumed long-term dividend growth rate 4.0% 35% Weight: Cost of Debt (unsecured, 10Y, fixed) Long-Term WACC 2.2% 5.3% Long-Term Cost of Equity (Yield + Growth methodology) 8.0% Long-Term Cost of Equity (Average of two methodologies) 7.0% SHORT-TERM "Nominal 1st-Year Weighted Average Cost of Capital Used to measure initial (year one) earnings accretion KEY ASSUMPTIONS & CALCULATION: NOMINAL 1ST-YEAR WACC 62% Equity: AFFO Yield 5.3% Higher stock price (lower cost) 33% Debt: unsecured, 10-year, fixed 2.2% supports faster growth • Spread on short-term WACC 5% Retained Free Cash Flow 0% required to generate accretion LOW NOMINAL WACC supports ability to spread invest in high-quality real estate opportunities Nominal 1st-Year WACC 4.0% • Unwilling to sacrifice quality to generate wider spreads Note: Cost of capital information uses illustrative assumptions only (as of 10/29/2021). AFFO yield is based on the NTM AFFO/sh consensus. Cost of debt is based on a mix of USD-denominated, GBP-denominated, and EUR-denominated debt. LONG-TERM WACC considers growth requirements of equity and supports focus on residual value of acquisitions 29 29
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