Curating Best-in-Class Portfolio slide image

Curating Best-in-Class Portfolio

Investment Strategy Illustration: Returns Must Exceed Long-Term WACC WACC viewpoint balances near-term earnings per share growth with long-term value accretion 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 KEY ASSUMPTIONS & CALCULATION: LONG-TERM COST OF EQUITY Beta vs. S&P 500 (since S&P 500 Index Inclusion on 4/6/15)(1) Long-term 10-year U.S. yield (Fitted Instantaneous Forward Rate)(1) Equity market risk premium (S&P 500 Earnings Yield vs 10Y UST) (1) Long-Term Cost of Equity (CAPM methodology) REALTY INCOME KEY ASSUMPTIONS & CALCULATION: LONG-TERM WACC 0.72 65% Weight: Long-Term Cost of Equity 7.6% 4.0% 35% Weight: Cost of Debt (unsecured, 10Y, fixed) Long-Term WACC 4.9% 6.7% 3.5% KEY ASSUMPTIONS & CALCULATION 6.5% REALIZED INVESTMENT SPREAD 4.6% 4Q 2022 4.0% Investment Cash Cap rate 6.1% 5.9% Long-Term Cost of Equity (Yield + Growth methodology) Long-Term Cost of Equity (Average of two methodologies) 8.6% Realized WACC(2) 5.1% 4.6% 7.6% Realized investment spread (bps) 92 128 Dividend yield Assumed long-term dividend growth rate • SHORT-TERM "Nominal 1st-Year Weighted Average Cost of Capital Used to measure initial (year one) earnings accretion Higher stock price (lower cost) supports faster growth Spread on short-term WACC required to generate accretion KEY ASSUMPTIONS & CALCULATION: NOMINAL 1ST-YEAR WACC 60% Equity: AFFO Yield (1) 5.9% 32% Debt: unsecured, 10-year, fixed 4.9% 8% Retained Free Cash Flow 0% LOW NOMINAL WACC supports ability to spread invest in high-quality real estate opportunities Nominal 1st-Year WACC 5.1% • Unwilling to sacrifice quality to generate wider spreads LONG-TERM WACC considers growth requirements of equity and supports focus on residual value of acquisitions Note: Realty Income's cost of capital information uses illustrative assumptions only (as of 2/2/2023). Actual results and calculations may vary materially from these illustrative calculations. 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. (1) Source: Bloomberg. (2) Derived from the weighted average cost of long-term debt and equity capital raised and settled in the period, inclusive of free cash flow after dividend payments available to fund investment activity. 26
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