Starwood Reports Fourth Quarter and Full Year 2004 Results

Starwood Hotels & Resorts Worldwide, Inc. ("Starwood" or the "Company") today reported EPS from continuing operations for the fourth quarter of 2004 of $0.51 compared to $0.42 in the fourth quarter of 2003. Excluding special items, primarily related to a $15 million (after-tax) net loss on the sale of assets and the impairment of a hotel and an investment, EPS from continuing operations was $0.57 for the fourth quarter of 2004 compared to $0.

Fourth Quarter 2004 Highlights:

  • EPS from continuing operations for the fourth quarter of 2004 was $0.51 compared to $0.42 in the fourth quarter of 2003. Excluding special items, EPS from continuing operations was $0.57 for the fourth quarter of 2004 compared to $0.42 in the fourth quarter of 2003.
  • REVPAR at Same-Store Owned Hotels worldwide and in North America increased 11.1% and 11.0%, respectively, when compared to the fourth quarter of 2003. ADR increased 6.9% and 8.0% worldwide and in North America, respectively.
  • Globally, for Same-Store Owned Hotels, Sheraton REVPAR grew (+11.8%), followed by W Hotels (+11.7%), St. Regis/Luxury Collection (+10.7%), and Westin (+9.5%), with each of these brands experiencing both ADR and occupancy gains (excluding the St. Regis/Luxury Collection, which experienced a slight decline in ADR).
  • Third-party management and franchise fees in the quarter increased approximately 9.2% when compared to 2003.
  • Vacation ownership and residential revenues, which exclude gains on sales of notes receivable, increased 75.9%. Excluding the fractional sales at the St. Regis Aspen and residential sales at the St. Regis in San Francisco, contract sales were up 28.4% when compared to 2003.
  • Net income for the fourth quarter of 2004 was $100 million compared to $87 million in the fourth quarter of 2003. Total Company Adjusted EBITDA increased 20.7% to $327 million when compared to $271 million in 2003.
  • Margins at Starwood branded Same-Store Owned Hotels in North America improved approximately 380 basis points when compared to fourth quarter of 2003.
  • According to Smith Travel Research total Company system-wide market share increased 180 basis points when compared to 2003.

Starwood Hotels & Resorts Worldwide, Inc. ("Starwood" or the "Company") today reported EPS from continuing operations for the fourth quarter of 2004 of $0.51 compared to $0.42 in the fourth quarter of 2003. Excluding special items, primarily related to a $15 million (after-tax) net loss on the sale of assets and the impairment of a hotel and an investment, EPS from continuing operations was $0.57 for the fourth quarter of 2004 compared to $0.42 in the fourth quarter of 2003. Income from continuing operations was $111 million in the fourth quarter of 2004 compared to $88 million in 2003. Excluding special items, income from continuing operations was $123 million for the fourth quarter of 2004 compared to $87 million in 2003. Net income (after discontinued operations) was $100 million and EPS was $0.46 in the fourth quarter of 2004 compared to $87 million and EPS of $0.42 in the fourth quarter of 2003. Selling, general, administrative and other in the fourth quarter of 2004 includes cost of sales from our new Bliss spa and beauty products business (the revenue from this business is included in management fees, franchise fees and other income). The effective tax rate for the fourth quarter of 2004 was 1.7%. The tax rate and thereby income from continuing operations benefited from the reversal of $13 million of tax reserves as a result of the resolution of certain tax matters during the quarter.

Steven J. Heyer, CEO, said: "I'm very pleased with our industry-leading top and bottom line performance. Clearly the top line was helped in part by our well-located urban concentration of owned assets, but it is just as clear that we are enjoying significant share gains versus our competitive set, beyond that explained by location, owing to the resurgence and effectiveness of our brands. The top line gains are broad based, throughout North America and around the world, and ADR increases were more than 70% of our REVPAR increase.

Flow-through increased markedly as a result of the strong ADR increases, our productivity initiatives and a turnaround in the workers compensation issues of last year. Workers comp incidents were down more than 30% in 2004 versus 2003.

Meanwhile, our brand composition, innovation, identity and positioning efforts continue as we work to increase their value. The strength, value and potential of our brands is something we must capitalize on in the future."

Operating Results:

Fourth Quarter Ended December 31, 2004

Cash flow from operations was $201 million compared to $260 million in 2003. The decrease primarily relates to the increase in restricted cash of $60 million primarily related to cash in escrow from pre-sales of vacation ownership interests. Total Company Adjusted EBITDA was $327 million compared to $271 million in 2003.

Owned, Leased and Consolidated Joint Venture Hotels

REVPAR for Same-Store Owned Hotels worldwide and in North America increased 11.1% and 11.0%, respectively, when compared to 2003. REVPAR at Same-Store Owned Hotels in North America increased 11.7% at W, 11.4% at Sheraton, 10.8% at St. Regis/Luxury Collection, and 8.7% at Westin. REVPAR growth was particularly strong at the Company's owned hotels in New York, Boston, Chicago, San Francisco, Los Angeles, New Orleans, Miami and Washington D.C. Revenue from transient travel was up 12.3% in North America when compared to 2003. Internationally, Same-Store Owned Hotel REVPAR increased 11.6%, with Latin America up 24.3% (REVPAR in owned hotels in Argentina and Mexico were particularly strong), Europe up 9.1% and Asia Pacific up 4.1%. Excluding the favorable effects of foreign exchange, REVPAR increased 4.9% internationally.

Total revenues at Same-Store Owned Hotels worldwide increased 9.7%, to $867 million when compared to $790 million in 2003 while costs and expenses at the hotels increased 6.1% to $643 million in 2004 compared to $606 million in 2003. Total revenues at Same-Store Owned Hotels in North America increased 8.7% to $631 million in 2004 when compared to $580 million in 2003 while costs and expenses at these hotels increased 3.4% to $464 million when compared to $449 million in 2003, resulting in increased margins of approximately 380 basis points.

System-wide REVPAR; Management/Franchise Fees

System-wide (owned, managed and franchised) branded REVPAR for Same-Store Hotels in North America increased 10.4%; Westin 11.8%, W Hotels 11.0%, Sheraton 9.7%, St. Regis/Luxury Collection 8.2%, and Four Points by Sheraton 8.9%. For the ninth quarter in a row, total Company market share in North America increased for the Company's owned and managed hotels as well as for system-wide hotels. Total third-party management and franchise fees were $80 million, up $7 million, or 9.2%, from last year.

Distribution

Starwood's central distribution systems gross bookings increased approximately 10% and 12% for the fourth quarter and full year 2004 when compared to the same periods in 2003. Gross online bookings through proprietary branded websites increased 29% in 2004 as compared to 2003, with gross dollar bookings from the proprietary branded sites increasing 38%. Gross online dollar bookings represented approximately 10% of the overall gross dollar bookings, with 72% of that coming from our proprietary branded websites.

Vacation Ownership and Residential

Vacation ownership and residential revenue, which excludes gains on sales of notes receivable, was up $85 million, or 75.9% to $197 million in the fourth quarter of 2004 when compared to 2003 primarily due to residential sales at the St. Regis Museum Tower in San Francisco and vacation ownership sales at our resorts in Aspen, Maui, Orlando and Scottsdale. Contract sales, excluding fractional sales at the St. Regis Aspen and residential sales at the St. Regis in San Francisco, were up 28.4%. The average price per timeshare unit sold increased approximately 3.9% to $20,447, and the number of contracts signed increased approximately 23.6% in the fourth quarter of 2004 when compared to 2003.

In December 2004, the Company completed the conversion of 98 guest rooms at the St. Regis in Aspen, Colorado into 25 fractional units, which are being sold in four week intervals, and 20 new hotel rooms. Also, in the fourth quarter of 2004, the Company began selling condominiums at the St. Regis Museum Tower which is under construction in San Francisco, and recognized revenues of approximately $15 million.

In addition to its robust pipeline of existing vacation ownership inventory, the Company continues to evaluate its existing owned real estate for potential conversion to vacation ownership, fractional, or residential projects. The Company is also working with its business partners to develop similar conversion opportunities at managed hotels. The Company has identified a significant number of projects which could supply the vacation ownership and residential pipeline with sales at or above its current levels for at least ten years.

During the fourth quarter of 2004, the Company sold $25 million of notes receivable and recognized gains of $3 million as compared to gains of $9 million in the same period of 2003. New development planning continues for the owned Sheraton Kauai, the owned land at the Princeville resort in Kauai, the owned Sheraton Cancun, as well as other Mexico properties, and a second phase at the Westin Mission Hills Resort.

Brand Development/Unit Growth

During the fourth quarter, the Company signed 20 full service hotel management and franchise contracts (representing approximately 5,200 rooms) including the Westin Bellevue (Bellevue, Washington, 337 rooms), W LA Sunset (Los Angeles, California , 164 rooms), Sheraton Oran (Oran, Algeria, 321 rooms) and Sheraton Haikou Resort (China, 330 rooms), and opened 9 new hotels and resorts, including Sheraton Keauhou Bay Resort (Kailua-Kona, Hawaii, 521 rooms), Sheraton Read House Chattanooga Hotel (Chattanooga, Tennessee, 249 rooms), and Sheraton Old San Juan (San Juan, Puerto Rico, 240 rooms). Additionally during the fourth quarter 11 properties (representing approximately 2,800 rooms) were removed from the system (6 Four Points and 5 Sheratons.) The Company expects to open approximately 40 new full-service hotels and resorts (approximately 9,000 rooms) around the world in 2005. The Company had approximately 160 full service hotels and approximately 42,000 rooms in its active global development pipeline at December 31, 2004, with roughly half of that number in international locations. Additionally, during the fourth quarter, the Company opened the new Bliss spa at the W New York (20,000 square feet) and our first Remede Spa at the St. Regis in Aspen (15,000 square feet). In 2005, the Company plans to open 3 new Bliss spas in W hotels in San Francisco, Los Angeles and Chicago and 2 new Remede Spas in St. Regis hotels in San Francisco and New York with several others in various planning stages.

Results for the Twelve Months Ended December 31, 2004:

EPS from continuing operations for the twelve months ended December 31, 2004 was $1.72 compared to $0.51 in the same period of 2003. Excluding special items, EPS from continuing operations was $1.62 in 2004 compared to $0.86 in 2003. Income from continuing operations was $369 million in 2004 compared to $105 million in 2003. Excluding special items, income from the continuing operations was $348 million in 2004 compared to $176 million in 2003. Net income (after discontinued operations) was $395 million and EPS was $1.84 in 2004 compared to $309 million and $1.50, respectively, in 2003.

Cash flow from operations for the twelve months ended December 31, 2004 was $578 million compared to $771 million in the same period of 2003. The decrease primarily relates to the increase in restricted cash of $257 million, primarily related to pre-sales of vacation ownership interests. A substantial portion of this restricted cash will be released upon issuance of the certificate of occupancy for Phase 2 of the Westin Ka'anapali project which is expected to be received in the third quarter of 2005. Total Company Adjusted EBITDA for the twelve months ended December 31, 2004 was $1.150 billion, compared to $917 million (excluding sold hotels) in the same period in 2003.

Capital:

Gross capital spending during the quarter included approximately $81 million in renovations of hotel assets including construction capital at the St. Regis in Aspen, Colorado, the Boston Park Plaza, the Westin St. John, and the Sheraton Hotel and Towers in New York. Investment spending on VOI capital assets (primarily net capital expenditures for inventory) was $18 million, including VOI construction at Westin Ka'anapali Ocean Resort Villas in Maui, Hawaii and at Westin Mission Hills Resort in Rancho Mirage, California and construction of fractional units at the St. Regis in Aspen, Colorado. Additionally during the quarter, further investment spending of $44 million included the ongoing development of the St. Regis Museum Tower in San Francisco (260 hotel rooms and 102 condominium units). To date, the Company has invested $221 million in the St. Regis Museum Tower project, which is expected to open in the summer of 2005. The Company expects to realize gross proceeds of approximately $200 million from the sale of the project's condominiums.

Share Repurchase:

For the quarter ended December 31, 2004, the Company repurchased 1,486,600 shares at a total cost of approximately $77.9 million (an average cost of $52.38 per share). In the twelve months ended December 31, 2004, the Company repurchased 7,030,283 shares at a total cost of approximately $310 million (an average cost of $44.06 per share). At December 31, 2004, approximately $296 million remained available under the Company's Board authorized share repurchase program, and Starwood had approximately 211 million shares outstanding (including partnership units and exchangeable preferred shares).

Balance Sheet:

At December 31, 2004, the Company had total debt of $4.442 billion and cash and cash equivalents (including $357 million of restricted cash) of $683 million, or net debt of $3.759 billion, compared to net debt of $3.973 billion at the end of the third quarter of 2004. In addition, the Company continues to have an approximate $200 million investment in the senior debt of Le Meridien hotels.

At December 31, 2004, debt was approximately 76% fixed rate and 24% floating rate and its weighted average maturity was 5.0 years with a weighted average interest rate of 5.81%. The Company had cash (including total restricted cash) and availability under domestic and international revolving credit facilities of approximately $1.6 billion.

Outlook:

All comments in the following paragraphs and certain comments in this release above are deemed to be forward-looking statements. These statements reflect expectations of the Company's performance given its current base of assets and its current understanding of external economic and geo-political environments. Actual results may differ materially.

For the three months ended March 31, 2005, excluding the effects of the Share-Based Payment amendment to FASB Statement No. 123, if REVPAR at Same-Store Owned Hotels in North America increases approximately 6% - 8% versus the same period in 2004 (in January 2005 REVPAR at Same-Store Owned Hotels in North America increased 9.5% when compared to the same period in 2004):

  • Adjusted EBITDA would be expected to be approximately $275 million, an increase of 24% when compared to the same period of 2004.
  • Net income would be expected to be approximately $66 million, an increase of 100% when compared to income from continuing operations before special items in the first quarter of 2004.
  • EPS would be expected to be $0.30, an increase of 88% when compared to EPS from continuing operations before special items in the first quarter of 2004.

First quarter REVPAR is currently expected to increase less than full year 2005 REVPAR due primarily to the timing of the Easter and Passover holidays. In 2005 both holidays are in March, while in 2004 both holidays were in April.

For the full year 2005, excluding the effects of the Share-Based Payment amendment to FASB Statement No. 123, if REVPAR at Same-Store Owned Hotels in North America increases approximately 8% - 10% versus the full year 2004:

  • Full year revenues, including other revenues from managed and franchised properties, would be expected to be approximately $5.9 billion.
  • Full year Adjusted EBITDA would be expected to increase approximately 17.4% to approximately $1.350 billion, when compared to 2004 Adjusted EBITDA of $1.150 billion.
  • Full year net income would be expected to be approximately $440 million at a 24% effective tax rate, which assumes an annual dividend of $0.84 per Share (payable in January 2006), when compared to 2004 income from continuing operations before special items of approximately $348 million at a 13.9% effective tax rate.
  • Full year EPS would be expected to increase approximately 23.4% to $2.00 when compared to 2004 EPS from continuing operations before special items of $1.62.
  • Full year capital expenditures (excluding timeshare inventory) would be approximately $600 million, including $300 million for maintenance, renovation and technology, approximately $100 million for the completion of the St. Regis San Francisco multi-use project under construction, and $200 million for other growth initiatives. Additionally, net capital expenditures for timeshare inventory would be approximately $100 million.
  • For the full year the Company expects cash interest expense of approximately $285 million and cash taxes of approximately $50 million.

Special Items:

The Company recorded net charges of $12 million (after-tax) for special items in the fourth quarter of 2004 compared to $1 million of net benefit (after-tax) in the same period of 2003.

Special items in the fourth quarter of 2004 primarily relate to the net loss or impairment on hotels and an investment totaling $15 million (after-tax), offset in part by the $3 million reversal of tax reserves no longer deemed necessary.

The following represents a reconciliation of income from continuing operations before special items to income from continuing operation after special items (in millions, except per share data):

Three Months
    Ended                 nuing operations before
 $123    $87   special items                              $348   $176
------ ------                                            ------ ------
$0.57  $0.42  EPS before special items                   $1.62  $0.86
------ ------                                            ------ ------

              Special Items
              Restructuring and other special credits,
    -      8   net (a)                                      37      9
              Adjustment to costs associated with
    -     (1)  construction remediation (b)                  4     (4)
              Loss on asset dispositions and
  (25)    (4)  impairments, net (c)                        (33)  (183)
------ ------                                            ------ ------
  (25)     3  Total special items - pre-tax                  8   (178)
              Income tax benefit (expense) for special
   10     (4)  items (d)                                    (2)    77
    3      2  Favorable settlement of tax matters (e)       15     30
------ ------                                            ------ ------
  (12)     1  Total special items - after-tax               21    (71)

 $111    $88  Income from continuing operations           $369   $105
------ ------                                            ------ ------
$0.51  $0.42  EPS including special items                $1.72  $0.51
====== ======                                            ====== ======


(a) During the year ended December 31, 2004, the Company reversed a
    $37 million reserve previously recorded through restructuring and
    other special charges due to a favorable judgment in a litigation
    matter. During the three and twelve months ended December 31,
    2003, the Company received $12 million in a favorable settlement
    of a litigation matter. This credit was offset by an increase of
    $13 million in a reserve for legal defense costs associated with a
    separate litigation matter. Additionally, during the three and
    twelve month periods ending December 31, 2003, the Company
    reversed a $9 million liability that was originally established in
    1997 for the ITT Excess Pension Plan and is no longer required as
    the Company finalized the settlement of its remaining obligations
    associated with the plan.

(b) Represents adjustments to the Company's share of costs for
    construction remediation efforts at a property owned by a vacation
    ownership unconsolidated joint venture that were previously
    recorded in 2002.

(c) For the three and twelve months ended December 31, 2004,
    respectively, reflects the loss on the sale or impairment of
    hotels and an investment offset, in part, by the gain on sale of
    one of the Company's hotels. For the three and twelve months ended
    December 31, 2003 primarily represents the loss on the sale or
    impairment of 18 hotels.

(d) Represents taxes on special items at the Company's incremental tax
    rate.

(e) Tax benefits in the three and twelve months ended December 31,
    2004 and 2003 reflect the favorable results of certain changes to
    the Federal tax rules, the resolution of various tax matters that
    were successfully settled during these periods, or reversal of tax
    reserves no longer deemed necessary.
               STARWOOD HOTELS & RESORTS WORLDWIDE, INC.

              UNAUDITED CONSOLIDATED STATEMENTS OF INCOME
                 (In millions, except per Share data)

  Three Months Ended                                Year Ended
     December 31,                                  December 31,
-----------------------                      -------------------------
                 %                                              %
 2004   2003   Variance                        2004    2003   Variance
------ ------ ---------                      ------- ------- ---------
                        Revenues
                        Owned, leased and
                         consolidated joint
 $878   $797      10.2%  venture hotels      $3,326  $3,085       7.8%
                        Vacation ownership
                         and residential
  197    112      75.9   sales and services     640     439      45.8
                        Management fees,
                         franchise fees and
  120     71      69.0   other income           419     255      64.3
                        Other revenues from
                         managed and
                         franchised
  247    217      13.8   properties (a)         983     851      15.5
------ ------ ---------                      ------- ------- ---------
1,442  1,197      20.5                        5,368   4,630      15.9
                        Costs and Expenses
                        Owned, leased and
                         consolidated joint
  655    611      (7.2)  venture hotels       2,519   2,392      (5.3)
                        Vacation ownership
  154     88     (75.0)  and residential        488     340     (43.5)
                        Selling, general,
                         administrative and
   87     41    (112.0)  other                  331     200     (65.5)
                        Restructuring and
                         other special
    -     (8)      n/m   credits, net           (37)     (9)      n/m
  107    101      (5.9) Depreciation            413     410       (.7)
    5      5         -  Amortization             18      19       5.3
                        Other expenses from
                         managed and
                         franchised
  247    217     (13.8)  properties (a)         983     851     (15.5)
------ ------ ---------                      ------- ------- ---------
1,255  1,055     (19.0)                       4,715   4,203     (12.2)
  187    142      31.7  Operating income        653     427      52.9
                        Gain on sale of VOI
    3      9     (66.7)  notes receivable        14      15      (6.7)
                        Equity earnings from
                         unconsolidated
   10      2     400.0   ventures                32      12     166.7
                        Interest expense,
                         net of interest
                         income of $1, $2,
  (61)   (63)      3.2   $3 and $5 (b)         (254)   (282)      9.9
                        Loss on asset
                         dispositions and
  (25)    (4)      n/m   impairments, net       (33)   (183)      n/m
------ ------ ---------                      ------- ------- ---------
                        Income (loss) from
                         continuing
                         operations before
                         taxes and minority
  114     86      32.6   equity                 412     (11)      n/m
                        Income tax benefit
   (2)     -       n/m   (expense)              (43)    113       n/m
                        Minority equity in
   (1)     2     150.0   net loss (income)        -       3       n/m
------ ------ ---------                      ------- ------- ---------
                        Income from
                         continuing
  111     88      26.1   operations             369     105     251.4
                        Discontinued
                         operations:
                          Loss from
                           operations, net
                           of taxes $0, $1
    -     (1)      n/m     $0 and $0 (c)          -      (2)      n/m
                          Gain (loss) on
  (11)     -       n/m     disposition (d)       26     206       n/m
------ ------ ---------                      ------- ------- ---------
  100     87      14.9  Net income              395     309      27.8
====== ====== =========                      ======= ======= =========
                        Earnings Per Share -
                         Basic
                        Continuing
$0.53  $0.43      23.3   operations           $1.78   $0.52     242.3
                        Discontinued
(0.05)     -       n/m   operations            0.13    1.01       n/m
------ ------ ---------                      ------- ------- ---------
$0.48  $0.43      11.6  Net income            $1.91   $1.53      24.8
====== ====== =========                      ======= ======= =========
                        Earnings Per Share -
                         Diluted
                        Continuing
$0.51  $0.42      21.4   operations           $1.72   $0.51     237.3
                        Discontinued
(0.05)     -       n/m   operations            0.12    0.99       n/m
------ ------ ---------                      ------- ------- ---------
$0.46  $0.42       9.5  Net income            $1.84   $1.50      22.7
====== ====== =========                      ======= ======= =========

                        Weighted average
  208    202             number of Shares       207     203
====== ======                                ======= =======
                        Weighted average
                         number of Shares
  217    209             assuming dilution      215     207
====== ======                                ======= =======


    (a) The Company includes in revenues the reimbursement of costs
        incurred on behalf of managed hotel property owners and
        franchisees with no added margin and includes in costs and
        expenses these reimbursed costs. These costs relate primarily
        to payroll costs at managed properties where the Company is
        the employer.

    (b) Interest expense is net of $0 and $7 million of discontinued
        operations allocations for the three and twelve months ended
        December 31, 2003, respectively.

    (c) For 2003, the Hotel Principe di Savoia in Milan, Italy
        ("Principe") is reported as a discontinued operation as a
        result of the sale of this hotel in June 2003 with no
        continuing involvement.

    (d) Activity in the three and twelve months ended December 31,
        2004 primarily represents the adjustments to the tax liability
        associated with the successful resolution of certain
        contingencies and the reversal of reserves that are no longer
        required as the related contingencies have been resolved, both
        of which are related to the 1999 divestiture of the Company's
        gaming business. Activity in the year ended December 31, 2003
        primarily relates to a $194 million (pre-tax) gain recorded in
        connection with the sale of the Principe in June 2003.

    n/m = not meaningful



               STARWOOD HOTELS & RESORTS WORLDWIDE, INC.

                      CONSOLIDATED BALANCE SHEETS
                   (in millions, except share data)


                                             December 31, December 31,
                                                 2004         2003
                                             ------------ ------------
Assets
Current assets:
 Cash and cash equivalents                          $326         $427
 Restricted cash                                     347           81
 Accounts receivable, net of allowance for
  doubtful accounts of $58 and $53                   482          381
 Inventories                                         371          232
 Prepaid expenses and other                          157          104
                                             ------------ ------------
   Total current assets                            1,683        1,225
 Investments                                         453          415
 Plant, property and equipment, net                6,997        7,106
 Goodwill and intangible assets, net               2,544        2,488
 Other assets (a)                                    621          623
                                             ------------ ------------
                                                 $12,298      $11,857
                                             ============ ============

Liabilities and Stockholders' Equity
Current liabilities:
 Short-term borrowings and current maturities
  of long-term debt (b)                             $619         $233
 Accounts payable                                    200          171
 Accrued expenses                                    872          799
 Accrued salaries, wages and benefits                299          228
 Accrued taxes and other                             138          176
                                             ------------ ------------
   Total current liabilities                       2,128        1,607
Long-term debt (b)                                 3,823        4,393
Deferred income taxes                                880          898
Other liabilities                                    652          574
                                             ------------ ------------
                                                   7,483        7,472
Minority interest                                     27           28
Exchangeable units and Class B preferred
 shares, at redemption value of $38.50                 -           31
Commitments and contingencies
Stockholders' equity:
   Class A exchangeable preferred shares of
    the Trust; $0.01 par value; authorized
    30,000,000 shares; outstanding 597,825
    and 480,880 shares at December 31, 2004
    and December 31, 2003, respectively                -            -
   Corporation common stock; $0.01 par value;
    authorized 1,050,000,000 shares;
    outstanding 208,730,800 and 201,812,126
    shares at December 31, 2004 and December
    31, 2003, respectively                             2            2
   Trust Class B shares of beneficial
    interest; $0.01 par value; authorized
    1,000,000,000 shares; outstanding
    208,730,800 and 201,812,126 shares at
    December 31,2004 and December 31, 2003,
    respectively                                       2            2
Additional paid-in capital                         5,121        4,952
Deferred compensation                                (14)          (9)
Accumulated other comprehensive loss                (255)        (334)
Retained earnings (accumulated deficit)              (68)        (287)
                                             ------------ ------------
   Total stockholders' equity                      4,788        4,326
                                             ------------ ------------
                                                 $12,298      $11,857
                                             ============ ============


    (a) Includes restricted cash of $10 million and $19 million at
        December 31, 2004 and December 31, 2003, respectively.

    (b) Excludes Starwood's share of unconsolidated joint venture debt
        aggregating approximately $438 million and $410 million at
        December 31, 2004 and December 31, 2003, respectively.



               STARWOOD HOTELS & RESORTS WORLDWIDE, INC.

          Non-GAAP to GAAP Reconciliations - Historical Data
                             (in millions)


   Three Months Ended                                Year Ended
      December 31,                                  December 31,
-------------------------                     ------------------------
                   %                                            %
  2004    2003   Variance                       2004   2003   Variance
------- ------- ---------                     ------- ------ ---------
                          Reconciliations of
                           Net Income to
                           EBITDA and
                           Adjusted EBITDA
  $100     $87      14.9  Net income            $395   $309      27.8%
                          Interest expense
    66      70       5.7   (a)                   275    312      11.9
                          Income tax
                           (benefit) expense
    26      (1)      n/m   (b)                    34    (73)      n/m
   115     108      (6.5) Depreciation (c)       445    438      (1.6)
     8       8         -  Amortization (d)        26     26         -
------- ------- ---------                     ------- ------ ---------
   315     272      15.8  EBITDA               1,175  1,012      16.1
                          Adjustment to costs
                           associated with
                           construction
     -       1       n/m   remediation            (4)     4       n/m
                          Loss on asset
                           dispositions and
    25       4       n/m   impairments, net       33    183       n/m
                          Discontinued
   (13)      2       n/m   operations (e)        (17)  (252)      n/m
                          Restructuring and
                           other special
     -      (8)      n/m   credits, net          (37)    (9)      n/m
------- ------- ---------                     ------- ------ ---------
   327     271      20.7  Adjusted EBITDA      1,150    938      22.6
                          Hotels Sold in 2003
                           (20 hotels) (f)
     -       -       n/m   Revenues                -   (110)      n/m
     -       -       n/m   Costs and expenses      -     89       n/m
------- ------- ---------                     ------- ------ ---------
                          Adjusted EBITDA
                           excluding assets
  $327    $271      20.7%  sold in 2003       $1,150   $917      25.4%
======= ======= =========                     ======= ====== =========


    (a) Includes $4, $5, $18 and $18 million of interest expense
        related to unconsolidated joint ventures for the three months
        ended December 31, 2004 and 2003 and the twelve months ended
        December 31, 2004 and 2003, respectively. Also includes $7
        million of interest expense allocated to discontinued
        operations for the twelve months ended December 31, 2003,
        respectively. No interest expense was allocated to
        discontinued operations in 2004 or in the fourth quarter of
        2003.

    (b) Includes $24, $(1), $(9) and $40 million of tax (benefit)
        expense recorded in discontinued operations for the three
        months ended December 31, 2004 and 2003 and for the twelve
        months ended December 31, 2004 and 2003, respectively.

    (c) Includes $8, $7, $32 and $27 million of Starwood's share of
        depreciation expense of unconsolidated joint ventures for the
        three months ended December 31, 2004 and 2003 and the twelve
        months ended December 31, 2004 and 2003, respectively. Also
        includes $1 million of depreciation expense included in
        discontinued operations for the twelve months ended December
        31, 2003. No depreciation expense was allocated to
        discontinued operations in 2004 or the fourth quarter of 2003.

    (d) Includes $3, $3, $8 and $7 million of Starwood's share of
        amortization expense of unconsolidated joint ventures for the
        three months ended December 31, 2004 and 2003 and the twelve
        months ended December 31, 2004 and 2003, respectively.

    (e) Excludes the interest expense, taxes, and depreciation
        balances already added back as noted in (a), (b) and (c)
        above.

    (f) Represents 20 hotels (excluding the Principe which is reported
        in discontinued operations) that were sold in 2003. These
        amounts are included in the revenues and expenses from owned,
        leased and consolidated joint venture hotels in 2003.


Three Months Ended                                      Year Ended
   December 31,                                        December 31,
------------------                                  ------------------
 2004      2003                                      2004      2003
--------  --------                                  --------  --------
                   Cash Flow Data
   $100       $87  Net income                          $395      $309
                   Exclude:
     11         1     Discontinued operations, net      (26)     (204)
--------  --------                                  --------  --------
                   Income from continuing
    111        88   operations                          369       105
                   (Increase) decrease in
    (60)        4   restricted cash                    (257)       17
                   Adjustments to income from
                    continuing operations, changes
    150       167   in working capital, and other       465       638
--------  --------                                  --------  --------
                      Cash from continuing
    201       259      operations                       577       760
                      Cash from discontinued
      -         1      operations                         1        11
--------  --------                                  --------  --------
   $201      $260  Cash from operating activities      $578      $771
========  ========                                  ========  ========
                   Cash from (used for) investing
   $(91)    $(327)  activities                        $(415)     $510
========  ========                                  ========  ========
                   Cash used for financing
   $(22)    $(301)  activities                        $(273)    $(979)
========  ========                                  ========  ========



               STARWOOD HOTELS & RESORTS WORLDWIDE, INC.

         Non-GAAP to GAAP Reconciliations - Future Performance
                             (In millions)

Three Months Ended                                      Year Ended
  March 31, 2005                                     December 31, 2005
------------------                                   -----------------
              $66   Net Income                                   $440
               71   Interest expense                              285
               21   Income tax expense                            140
              117   Depreciation and amortization                 485
------------------                                   -----------------
             $275   EBITDA                                     $1,350
==================                                   =================



               STARWOOD HOTELS & RESORTS WORLDWIDE, INC.

   Non-GAAP to GAAP Reconciliations - Same-Store Owned Hotel Revenue
                             and Expenses
                             (In millions)

  Three Months Ended                                Year Ended
  December 31, 2004                              December 31, 2004
----------------------                       -------------------------
                         Same-Store Owned
                %            Hotels (1)                         %
2004  2003    Variance       Worldwide         2004    2003   Variance
----- ----- ----------                       ------- ------- ---------
                       Revenue
                          Same-Store Owned
$867  $790        9.7      Hotels            $3,266  $2,933      11.4
                          Hotels Sold or
                           Closed in 2004
                           and 2003 (24
   -     2        n/m      hotels)                4     115       n/m
                          Hotels without
                           Comparable
                           Results (2
  11     5      120.0      hotels)               50      29      72.4
                          Other ancillary
   -     -          -      hotel operations       6       8     (25.0)
----- ----- ----------                       ------- ------- ---------
                       Total Owned, Leased
                        and Consolidated
                        Joint Venture Hotels
$878  $797       10.2   Revenue              $3,326  $3,085       7.8
===== ===== ==========                       ======= ======= =========

                       Costs and Expenses
                          Same Store Owned
$643  $606      $(6.1)     Hotels            $2,470  $2,271      (8.8)
                          Hotels Sold or
                           Closed in 2004
                           and 2003 (24
   1     1        n/m      hotels)                3      95       n/m
                          Hotels without
                           Comparable
                           Results (2
  11     4     (175.0)     hotels)               41      21     (95.2)
                          Other ancillary
   -     -          -      hotel operations       5       5         -
----- ----- ----------                       ------- ------- ---------
                       Total Owned, Leased
                        and Consolidated
                        Joint Venture Hotel
$655   611       (7.2)  Costs and Expenses   $2,519  $2,392      (5.3)
===== ===== ==========                       ======= ======= =========

  Three Months Ended                                Year Ended
  December 31, 2004                              December 31, 2004
----------------------                       -------------------------
                         Same-Store Owned
                %              Hotels                           %
2004  2003    Variance     North America       2004    2003   Variance
----- ----- ----------                       ------- ------- ---------
                       Revenue
                          Same-Store Owned
$631  $580        8.8      Hotels            $2,369  $2,153      10.0
                          Hotels Sold or
                           Closed in 2004
                           and 2003 (18
   -     2        n/m      hotels)                4     103       n/m
                          Hotels without
                           Comparable
                           Results (2
  11     5      120.0      hotels)               50      29      72.4
----- ----- ----------                       ------- ------- ---------
                       Total Owned, Leased
                        and Consolidated
                        Joint Venture Hotels
$642  $587        9.4   Revenue              $2,423  $2,285       6.0
===== ===== ==========                       ======= ======= =========

                       Costs and Expenses
                          Same Store Owned
$464  $449      $(3.3)     Hotels            $1,793  $1,679      (6.8)
                         Hotels Sold or
                          Closed in 2004 and
   1     1          -     2003 (18 hotels)        3      79       n/m
                          Hotels without
                           Comparable
                           Results (2
  11     4     (175.0)     hotels)               41      21     (95.2)
----- ----- ----------                       ------- ------- ---------
                       Total Owned, Leased
                        and Consolidated
                        Joint Venture Hotel
$476  $454       (4.8)  Costs and Expenses   $1,837  $1,779      (3.3)
===== ===== ==========                       ======= ======= =========

  Three Months Ended                                Year Ended
  December 31, 2004                              December 31, 2004
----------------------                       -------------------------
                         Same-Store Owned
                %              Hotels                           %
2004  2003    Variance     International       2004    2003   Variance
----- ----- ----------                       ------- ------- ---------
                       Revenue
                          Same-Store Owned
$236  $210      (12.4)     Hotels              $897    $780      15.0
                          Hotels Sold or
                           Closed in 2004
                           and 2003 (6
   -     -        n/m      hotels)                -      12       n/m
                          Other ancillary
   -     -        n/m      hotel operations       6       8     (25.0)
----- ----- ----------                       ------- ------- ---------
                       Total Owned, Leased
                        and Consolidated
                        Joint Venture Hotels
$236  $210      (12.4)  Revenue                $903    $800      12.9
===== ===== ==========                       ======= ======= =========

                       Costs and Expenses
                          Same Store Owned
$179  $157      (14.0)     Hotels              $677    $592     (14.4)
                         Hotels Sold or
                          Closed in 2004 and
   -     -          -     2003 (6 hotels)         -      16       n/m
                          Other ancillary
   -     -          -      hotel operations       5       5         -
----- ----- ----------                       ------- ------- ---------
                       Total Owned, Leased
                        and Consolidated
                        Joint Venture Hotel
$179  $157      (14.0)  Costs and Expenses     $682    $613     (11.3)
===== ===== ==========                       ======= ======= =========


(1) Same-Store Owned Hotel Results exclude 24 hotels sold or closed in
    2004 and 2003 and 2 hotels without comparable results.



               STARWOOD HOTELS & RESORTS WORLDWIDE, INC.

              Hotel Results - Same Store Owned Hotels(1)
             For the Three Months Ended December 31, 2004
                               UNAUDITED

                           WORLDWIDE               NORTH AMERICA
                    ------------------------  ------------------------
                     2004     2003     Var.    2004     2003     Var.
                    -------- -------- ------  -------- -------- ------

                           138 Hotels                 93 Hotels
                    ------------------------  ------------------------
SAME-STORE OWNED HOTELS
   REVPAR ($)        113.88   102.49   11.1%   113.63   102.41   11.0%
   ADR ($)           169.52   158.56    6.9%   167.85   155.35    8.0%
   OCCUPANCY (%)       67.2%    64.6%   2.6      67.7%    65.9%   1.8

                              60                        36
                    ------------------------  ------------------------
SHERATON
   REVPAR ($)         96.42    86.23   11.8%   101.15    90.83   11.4%
   ADR ($)           145.39   135.18    7.6%   151.57   138.46    9.5%
   OCCUPANCY (%)       66.3%    63.8%   2.5      66.7%    65.6%   1.1

                              36                        22
                    ------------------------  ------------------------
WESTIN
   REVPAR ($)        115.04   105.04    9.5%   103.18    94.95    8.7%
   ADR ($)           166.52   157.03    6.0%   146.44   137.64    6.4%
   OCCUPANCY (%)       69.1%    66.9%   2.2      70.5%    69.0%   1.5

                              10                         4
                    ------------------------  ------------------------
ST. REGIS/
 LUXURY COLLECTION
   REVPAR ($)        256.43   231.66   10.7%   261.43   235.88   10.8%
   ADR ($)           397.39   401.06   (0.9)   378.23   386.34   (2.1)
   OCCUPANCY (%)       64.5%    57.8%   6.7      69.1%    61.1%   8.0

                              12                        12
                    ------------------------  ------------------------
W
   REVPAR ($)        175.81   157.38   11.7%   175.81   157.38   11.7%
   ADR ($)           243.52   219.51   10.9%   243.52   219.51   10.9%
   OCCUPANCY (%)       72.2%    71.7%   0.5      72.2%    71.7%   0.5

                              20                        19
                    ------------------------  ------------------------
OTHER
   REVPAR ($)         78.25    70.28   11.3%    73.67    65.34   12.7%
   ADR ($)           124.48   118.07    5.4%   123.94   117.35    5.6%
   OCCUPANCY (%)       62.9%    59.5%   3.4      59.4%    55.7%   3.7


(1) Hotel Results exclude 24 hotels sold or closed in 2004 and 2003
     and 2 hotels without comparable results
(2) See next page for breakdown by division

Finance Finance

Starwood Hotels & Resorts Worldwide, Inc. is one of the leading hotel and leisure companies in the world with more than 1,200 properties in some 100 countries and over 180,000 employees at its owned and managed properties. Starwood is a fully integrated owner, operator and franchisor of hotels, resorts and residences with the following internationally renowned brands: St.