Cendant Reports Results for the Second Quarter of 2003, Exceeding Projections

NEW YORK, Cendant Corporation CD today reported second quarter 2003 EPS from Continuing Operations of $0.37, versus $0.23 in second quarter 2002, an increase of 61%. This result exceeded the Company's prior projection of $0.35 by $0.02.

  • 2Q 2003 EPS from Continuing Operations Increased 61% to $0.37 Versus $0.23 in 2Q 2002
  • Net Cash Provided By Operating Activities for 2Q 2003 Was $1.2 Billion
  • Free Cash Flow for 2Q 2003 Was $751 Million
  • 2003 EPS from Continuing Operations Projection Raised to $1.37 - $1.39

NEW YORK, Cendant Corporation CD today reported second quarter 2003 EPS from Continuing Operations of $0.37, versus $0.23 in second quarter 2002, an increase of 61%. This result exceeded the Company's prior projection of $0.35 by $0.02.

As a result of the better than expected second quarter results, including improving travel trends, the Company raised its projections for 2003. These projections reflect continued strength in the residential real estate and mortgage origination markets and an assumption that travel volumes continue to recover in the third quarter, balanced by the challenge of the current economic climate. Based on these expectations, the Company now projects full year 2003 EPS from Continuing Operations of $1.37 - $1.39, an increase of approximately 37% year over year, versus its prior projection of $1.35 -- $1.37. The Company forecasts 2003 Net Cash Provided by Operating Activities of between $4.5 and $5.0 billion and free cash flow of at least $2 billion.

Cendant's Chairman, President and CEO, Henry R. Silverman, stated: "Following the conclusion of the major combat in Iraq, travel trends began to improve faster than we expected, enabling us to exceed our projections for the quarter. Our diversified portfolio served us well, generating better than expected results in the face of a very challenging travel environment, as our real estate businesses continued to generate strong organic growth.

"We expect that the Company will generate $2 billion or more in free cash flow per year for the foreseeable future. Indeed, as a result of the new federal tax laws and other initiatives, we do not expect to be a U.S. cash taxpayer until at least 2007. We will continue to deploy our cash primarily to reduce corporate debt and repurchase common stock and, as previously announced, in first quarter 2004 we will begin paying a quarterly cash dividend on our common shares."

Second Quarter Achievements

The Company made considerable progress towards its cash flow generation, debt reduction and share repurchase goals during the quarter:

  • Generated Net Cash Provided by Operating Activities of $1.2 billion and free cash flow of $751 million. See Table 7 for a description of free cash flow and reconciliation to net cash provided by operating activities for current and comparable periods.
  • Authorized an additional $500 million in share repurchases.
  • Reduced corporate debt, net of cash on the balance sheet, by $394 million. See Table 5 for more detailed information.
  • Repurchased 19.5 million shares of common stock at an average price of $15.86 per share.

In addition, the Company:

  • Appointed Ronald L. Nelson as Chief Financial Officer (CFO) and member of the Board of Directors. Kevin M. Sheehan, the Company's former CFO, now focuses exclusively on his duties as Chairman and Chief Executive Officer of the Company's Vehicle Services Division.
  • Announced that it intends to begin paying a quarterly cash dividend in the first quarter of 2004, anticipated initially to be $0.07 per common share, or $0.28 per share annually, and to increase over time. The actual declaration of dividends, and the establishment of record and payment dates, is subject to the final determination of the Board of Directors.

Second Quarter 2003 Results of Reportable Operating Statements

The following discussion of operating results focuses on revenue and EBITDA for each of our reportable operating segments. EBITDA is defined as earnings from continuing operations before non-program related depreciation and amortization, non-program related interest, amortization of pendings and listings, income taxes and minority interest. EBITDA is the measure that we use to evaluate performance in each of our reportable operating segments in accordance with generally accepted accounting principles. Revenue and EBITDA are expressed in millions.

Real Estate Services

(Consisting of the Company's real estate franchise brands, brokerage operations, mortgage services, settlement services and relocation services)

                                                    2003     2002     % change
     Revenue                                      $1,775   $1,440         23%
     EBITDA                                       $  354   $  315         12%

Revenue and EBITDA increased primarily due to strong organic growth in our mortgage business, including an 89% increase in mortgage loan production revenue, which was partially offset by increased amortization of mortgage servicing rights. In addition, revenue and EBITDA benefited from organic growth in all of our other real estate businesses, including settlement services, employee relocation, real estate brokerage and real estate franchise. Revenue also benefited from the acquisition of NRT in April 2002. See Table 8 for details on organic growth.

Hospitality

(Consisting of the Company's nine franchised lodging brands, timeshare exchange and timeshare sales and marketing, and vacation rental businesses)

                                                    2003     2002     % change
     Revenue                                       $ 635    $ 565         12%
     EBITDA                                        $ 150    $ 173        (13%)

Revenue and EBITDA were positively impacted by the acquisitions of Trendwest and European vacation rental companies in 2002, 13% growth in Fairfield timeshare sales revenue, and 8% growth in RCI timeshare exchange revenue. EBITDA declined, however, due to a weak travel environment which impacted our lodging franchise business, lower revenue from financing timeshare sales, and an increased investment in timeshare marketing, which should generate incremental revenue and EBITDA in future quarters. See Table 8 for details on organic growth.

Travel Distribution

(Consisting of electronic global distribution services for the travel industry and travel agency services)

                                                    2003     2002     % change
     Revenue                                       $ 426    $ 438         (3%)
     EBITDA                                        $ 104    $ 130        (20%)

Revenue and EBITDA declined primarily due to a 10% decrease in Galileo air travel booking volume, resulting from lower international travel levels, partially offset by the acquisition of national distribution partners (NDCs) in Europe during 2002. In addition, the acquisition of Trip Network Inc. in March 2003 contributed incremental revenue but negatively impacted EBITDA. Like other industry participants, we experienced a decline in worldwide travel demand during second quarter 2003 due to a number of factors, including the military conflict in Iraq, terrorist threat alerts, economic pressures and SARS. However, travel booking volumes have begun to rebound from their lows and year-over-year comparisons have improved progressively in May and June.

Vehicle Services

(Consisting of vehicle rental, vehicle management services and fleet card services)

                                                    2003     2002     % change
     Revenue                                     $ 1,463  $ 1,030         42%
     EBITDA                                      $   132  $   123          7%

Revenue and EBITDA increased due to the acquisition of certain assets of Budget Group, Inc. in fourth quarter 2002 and due to organic growth in Wright Express' fuel card management business. The integration of Budget, which represents a significant growth opportunity over the next two years, is proceeding according to plan. Revenue and EBITDA were negatively impacted by lower car rental volume at Avis due to depressed travel volumes. The impact of lower volume was partially offset by a 3% increase in car rental pricing.

Financial Services

(Consisting of individual membership products, insurance-related services, financial services enhancement products and tax preparation services)

                                                    2003     2002     % change
     Revenue                                       $ 275    $ 311        (12%)
     EBITDA                                        $  75    $  88        (15%)

Revenue and EBITDA declined as expected due primarily to the continued attrition of the base of members retained by Cendant Membership Services at the time of the 2001 outsourcing of its business to Trilegiant, partially offset by growth in new member royalties paid to Cendant by Trilegiant. The EBITDA impact was partially mitigated by a net reduction in expenses from servicing fewer members.

Other Items

  • As of June 30, 2003, the Company had $627 million of cash and cash equivalents and approximately $6.4 billion of corporate debt, including $863 million of mandatorily convertible Upper DECS securities, outstanding. In addition, the Company had a $375 million preferred minority interest outstanding, which will be reclassified as debt in the third quarter of 2003 in connection with a new accounting standard that was adopted by the Company on July 1, 2003.
  • As of June 30, 2003, the Company's $2.9 billion credit facility was supporting $1.1 billion in letters of credit used primarily as credit enhancement for our debt under management and mortgage programs. The Company had $1.8 billion of availability for use as of June 30, 2003.
  • As of June 30, 2003, the Company's net debt (calculated as total corporate debt, including Upper DECS and preferred minority interest, net of cash on the balance sheet) to total capitalization (calculated as total stockholders' equity plus net debt) ratio was 38.6%, versus 41.9% as of December 31, 2002 (see calculation on Table 5). The Company's interest coverage ratio was 10 to 1 for second quarter 2003 (see calculation on Table 1).
  • Weighted average common shares outstanding, including dilutive securities, used to calculate EPS was 1.039 billion for second quarter 2003, versus 1.053 billion for second quarter 2002.

2003 Outlook

The Company projects the following ranges of EPS from continuing operations for the remainder of 2003:

                                        Third         Fourth          Full
                                       Quarter        Quarter         Year
     2003                           $0.44 - 0.45   $0.26 - 0.27   $1.37 - 1.39
     2002                                  $0.24          $0.24      $1.01(a)

    (a) Reflects the reclassification of extraordinary losses on the early
        extinguishments of debt ($0.02 for second quarter and $0.03 for full
        year) to continuing operations in accordance with the adoption of a
        new accounting pronouncement under generally accepted accounting
        principles effective January 1, 2003.

The comparability of the Company's earnings from 2002 to 2003 is impacted by the acquisitions of NRT in April 2002, Trendwest in May 2002, and Budget's car and truck rental operations in November 2002; the mortgage servicing rights asset write-down in third quarter 2002; the securities litigation charge recorded in fourth quarter 2002; the debt extinguishment costs incurred in second quarter 2002 and first quarter 2003, which are partially mitigated by reduced interest expense in subsequent quarters; and the gain on sale of our equity investment in Entertainment Publications, Inc. in first quarter 2003.

In addition, in order to increase the transparency of our operating results, we intend to amend our securitization structures for timeshare receivables, which will result in consolidation of those structures. While we will continue to transfer timeshare receivables to those structures, we will no longer recognize gains on sale at the time of such transfers. We estimate that the required change in the timing of income recognition will reduce our 2003 earnings per share by $0.01 - $0.02, which impact is reflected in our full-year 2003 projections. This change, along with the required consolidation of Bishop's Gate Residential Mortgage Trust, will have no impact on cash flow but will increase our assets and liabilities under management and mortgage programs by approximately $3 billion each.

The Company also announced the following detailed financial projections for full year 2003 (in millions):

                          Full Year 2002                  Full Year 2003
                              Actual                        Projected
    Revenue
      Real Estate Services    $4,687                      $6,350 - 6,550
      Hospitality              2,180                       2,550 - 2,650
      Travel Distribution      1,695                       1,650 - 1,750
      Vehicle Services         4,175                       5,600 - 5,750
      Financial Services       1,325                       1,350 - 1,400
      Total Reportable
       Operating Segments    $14,062                    $17,500 - 18,100
       Corporate and Other        26                         25 -     50
      Total Revenue          $14,088                    $17,525 - 18,150
    EBITDA
       Real Estate Services     $832                      $1,200 - 1,250
       Hospitality               625                         650 -   700
       Travel Distribution       526                         475 -   525
       Vehicle Services          408                         400 -   450
       Financial Services        450                         350 -   375
     Total Reportable
      Operating Segments      $2,841                      $3,125 - 3,250
      Corporate and Other       (198)                        (75 -    50)
     Depreciation and
      amortization(a)           (466)                       (560 -   540)
     Amortization of pendings/
      listings                  (256)                        (20 -    15)
     Interest expense, net (b)  (304)                       (380 -   360)
     Pretax income            $1,617                      $2,090 - 2,285
     Provision for income
      taxes                     (544)                       (700 -   765)
     Minority interest           (22)                        (20 -    15)
     Income from continuing
      operations              $1,051                      $1,370 - 1,505
     Diluted weighted average
      shares outstanding (c)   1,043                       1,050 - 1,040

    * Projections assume that travel volumes continue to recover in third
      quarter 2003 and do not reflect any impact from additional terrorist
      attacks or substantial changes to current economic conditions.
      Projections may not total because we do not expect the actual results of
      all segments to be at the lowest or highest end of any projected range
      simultaneously.

    * As previously disclosed, effective July 1, 2003 we consolidated
      Trilegiant, resulting in a non-cash charge of approximately
      $295 million, which will be recorded as a cumulative effect of
      accounting change in third quarter 2003 and, therefore, will have no
      impact on income or earnings per share from continuing operations, but
      will impact net income.

    * The effective tax rate is expected to be between 33% and 34% in 2003.

    (a) Depreciation and amortization and interest expense exclude
        program-related amounts, which are already reflected in EBITDA.

    (b) 2002 interest expense includes $42 million of losses on the early
        extinguishment of debt in connection with the adoption of a new
        accounting pronouncement under generally accepted accounting
        principles effective January 1, 2003, which required the
        reclassification of such losses from extraordinary items to continuing
        operations.  2003 interest expense includes $62 million of losses on
        the early extinguishment of debt.

    (c) Diluted weighted average shares outstanding forecasted for 2003
        reflect the full-year impact of the Trendwest and NRT acquisitions,
        which were completed in 2002 for stock, offset by anticipated common
        stock repurchases.

Investor Conference Call

Cendant will host a conference call to discuss the second quarter results on Tuesday, July 22, 2003, at 11:00 a.m. (EST). Investors may access the call live at www.cendant.com or by dialing (913) 981-4910. A web replay will be available at www.cendant.com following the call. A telephone replay will be available from 2:00 p.m. (EST) on July 22, 2003 until 8:00 p.m. (EST) on July 29, 2003 at (719) 457-0820, access code: 377415.

Cendant Corporation is primarily a provider of travel and residential real estate services. With approximately 90,000 employees, New York City-based Cendant provides these services to businesses and consumers in over 100 countries.

More information about Cendant, its companies, brands and current SEC filings may be obtained by visiting the Company's Web site at www.cendant.com or by calling 877-4-INFOCD (877-446-3623).

Statements about future results made in this release, including the projections, and the statements attached hereto constitute forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. These statements are based on current expectations and the current economic environment. The Company cautions that these statements are not guarantees of future performance. Actual results may differ materially from those expressed or implied in the forward-looking statements. Important assumptions and other important factors that could cause actual results to differ materially from those in the forward-looking statements are specified in Cendant's Form 10-Q for the period ended March 31, 2003.

Such forward-looking statements include projections. Such projections were not prepared in accordance with published guidelines of the American Institute of Certified Public Accountants or the SEC regarding projections and forecasts, nor have such projections been audited, examined or otherwise reviewed by independent auditors of Cendant or its affiliates. In addition, such projections are based upon many estimates and are inherently subject to significant economic, competitive and other uncertainties and contingencies, including but not limited to the impact of war, terrorism or pandemics, which are beyond the control of management of Cendant and its affiliates. Accordingly, actual results may be materially higher or lower than those projected. The inclusion of such projections herein should not be regarded as a representation by Cendant or its affiliates that the projections will prove to be correct.

This release includes certain non-GAAP financial measures as defined under SEC rules. As required by SEC rules, we have provided a reconciliation of those measures to the most directly comparable GAAP measures, which is contained in the tables to this release and on our web site at www.cendant.com.

     Media Contact:               Investor Contacts:
     Elliot Bloom                 Sam Levenson
     212-413-1832                 212-413-1834
                                  Henry A. Diamond
                                  212-413-1920


                            Revised Tables Follow

                                                                       Table 1
                       Cendant Corporation and Subsidiaries
                                SUMMARY DATA SHEET
                   (Dollars in millions, except per share data)



                                             2003    2002   % Change

    Income Statement Items for Second
     Quarter
        Net Revenues                        $4,580  $3,784       21%
        Pretax Income (A)                      582     375       55%
        Income from Continuing Operations      382     239       60%
        EPS from Continuing Operations
         (diluted)                            0.37    0.23       61%

    Balance Sheet Items as of June 30, 2003
     and December 31, 2002
        Total Corporate Debt (Excluding
         Upper DECS) (B)                    $5,545  $5,601
        Cash and Cash Equivalents              627     126
        Total Stockholders' Equity           9,776   9,315
        Net Debt to Total Capitalization
         Ratio (C)                           38.6%   41.9%

    Cash Flow Items for Second Quarter
        Net Cash Provided by (Used in)
         Operating Activities (D)           $1,240   $(112)
        Free Cash Flow before Stockholder
         Litigation Payments (E)               751     438
        Free Cash Flow (E)                     751    (752)
        Net Cash Provided by (Used in)
         Management and
           Mortgage Program Activities (F)    (154)    160
        Payments Made for Current Period
         Acquisitions, Net
           of Cash Acquired                    (17)   (371)
        Net Debt Repayments                   (432)   (632)
        Net Repurchases of Common Stock       (215)    (37)

    Interest Coverage Ratios for Second
     Quarter
        Total EBITDA                          $801    $778
        Non-program related Interest
         Expense, net                           80      60

        Interest Coverage                  10 to 1  13 to 1


    Reportable Operating Segment Results
                                              Second Quarter       % Change
    Net Revenues                             2003        2002    As    Organic
                                                              Reported   (G)
    Real Estate Services                   $1,775      $1,440   23%        9%
    Hospitality                               635         565   12%        4%
    Travel Distribution                       426         438   (3%)     (11%)
    Vehicle Services                        1,463       1,030   42%       (2%)
    Financial Services                        275         311  (12%)     (13%)
       Total Reportable Segments            4,574       3,784   21%        1%
    Corporate and Other                         6          --     *
       Total Company                       $4,580      $3,784   21%

    EBITDA
    Real Estate Services                     $354        $315   12%       15%
    Hospitality                               150         173  (13%)     (10%)
    Travel Distribution                       104         130  (20%)     (14%)
    Vehicle Services                          132         123    7%       (7%)
    Financial Services                         75          88  (15%)     (15%)
       Total Reportable Segments              815         829   (2%)      (1%)
    Corporate and Other (H)                   (14)        (51)
       Total Company                          801         778
    Less: Non-program related Depreciation
          and Amortization                    129         111
          Non-program related Interest
           Expense, net                        80          60
          Early Extinguishment of Debt          6          38
          Amortization of Pendings and
           Listings                             4         194
    Pretax Income                            $582        $375   55%

     *  Not meaningful.

    (A) Referred to as "Income before income taxes and minority interest" on
        the Consolidated Condensed Statements of Income presented on Table 2.
    (B) Does not include the Company's $375 million mandatorily redeemable
        preferred interest that will be reclassified to long-term debt as of
        July 1, 2003 in connection with the adoption of a new accounting
        standard, as the Company is precluded from reclassifying this amount
        prior to July 1, 2003.
    (C) Although the Company is precluded from reclassifying its $375 million
        mandatorily redeemable preferred interest on its Consolidated Balance
        Sheet (as described in Note (B) above), such amount is reflected as a
        component of Net Debt for the purposes of this ratio.  See Table 5 for
        calculations of this ratio.
    (D) The 2002 amount includes $1.19 billion of cash payments made to the
        stockholder litigation settlement trust during second quarter 2002 to
        extinguish the remaining portion of the Company's principal
        stockholder litigation settlement liability.
    (E) See Table 7 for the underlying calculations and reconciliations.
    (F) Included as a component of Free Cash Flow.  This amount represents the
        net cash flows from the operating, investing and financing activities
        of management and mortgage programs.
    (G) See Table 8 for underlying calculations.
    (H) Principally reflects unallocated corporate overhead.


                                                                      Table 2

                      Cendant Corporation and Subsidiaries
                   CONSOLIDATED CONDENSED STATEMENTS OF INCOME
                      (In millions, except per share data)


                                         Three Months Ended  Six Months Ended
                                                June 30,          June 30,
                                             2003     2002     2003     2002
    Revenues
       Service fees and membership
        related, net                       $3,170   $2,792   $5,960   $4,501
       Vehicle-related                      1,406      981    2,673    1,871
       Other                                    4       11       41       28
    Net revenues                            4,580    3,784    8,674    6,400

    Expenses
       Operating                            2,401    1,831    4,414    2,695
       Vehicle depreciation, lease
        charges and interest, net             617      510    1,213    1,009
       Marketing and reservation              413      358      821      679
       General and administrative             340      294      681      575
       Non-program related depreciation
        and amortization                      129      111      257      216
       Non-program related interest, net:
           Interest expense, net               80       60      161      126
           Early extinguishment of debt         6       38       54       38
       Acquisition and integration
        related costs:
           Amortization of pendings and
            listings                            4      194        7      194
           Other                                8       13       15       13
    Total expenses                          3,998    3,409    7,623    5,545

    Income before income taxes and
     minority interest                        582      375    1,051      855
    Provision for income taxes                193      130      348      293
    Minority interest, net of tax               7        6       12        8
    Income from continuing operations         382      239      691      554
    Income from discontinued operations,
     net of tax                                --       24       --       51
    Loss on disposal of discontinued
     operations, net of tax                    --     (256)      --     (256)
    Net income                               $382       $7     $691     $349

    Earnings per share
       Basic
         Income from continuing operations  $0.38    $0.23    $0.68    $0.55
         Net income                          0.38     0.01     0.68     0.35

       Diluted
         Income from continuing operations  $0.37    $0.23    $0.67    $0.54
         Net income                          0.37     0.01     0.67     0.34

    Weighted average shares
       Basic                                1,017    1,023    1,022    1,001
       Diluted                              1,039    1,053    1,039    1,036


                                                                      Table 3
                                                                (part 1 of 2)
                        Cendant Corporation and Affiliates
                          SEGMENT REVENUE DRIVER ANALYSIS
                          (Revenue dollars in thousands)

                                                    Second Quarter
                                                 2003         2002    % Change
    REAL ESTATE SERVICES SEGMENT

      Real Estate Franchise
          Closed Sides - Domestic               574,494      565,130      2%
          Average Price                        $206,867     $194,918      6%
          Royalty and Marketing Revenue
           (A)                                 $191,628     $183,334      5%
          Total Revenue                        $200,069     $191,729      4%

      Real Estate Brokerage (B)
          Net Revenue from Real Estate
           Transactions (C)                  $1,065,919     $909,051      *
          Other Revenue                         $10,539       $6,073      *
          Total Revenue                      $1,076,458     $915,124      *

      Relocation
          Service Based Revenue
           (Referrals, Outsourcing, etc.)       $76,679      $69,405     10%
          Asset Based Revenue (Home Sale
           Closings and Financial Income)       $34,426      $37,367     (8%)
          Total Revenue                        $111,105     $106,772      4%

      Mortgage
          Production Loans Closed to be
           Securitized (millions)               $16,976       $7,681    121%
          Other Production Loans Closed
           (millions)                            $6,344       $4,767     33%
          Production Loans Sold (millions)      $16,298       $8,125    101%
          Average Servicing Loan Portfolio
           (millions)                          $119,758     $103,408     16%
          Production Revenue                   $351,875     $186,169     89%
          Gross Recurring Servicing
           Revenue                             $109,725     $102,956      7%
          Amortization and Impairment of
           Mortgage Servicing Rights          $(255,973)   $(113,462)     *
          Hedging Activity for Mortgage
           Servicing Rights                     $68,584      $(2,809)     *
          Other Servicing Revenue (D)           $(8,124)     $(1,600)     *
          Total Revenue                        $266,087     $171,254     55%

      Settlement Services
          Title and Appraisal Units             149,123      107,810     38%
          Total Revenue (E)                    $123,416      $55,684      *

    HOSPITALITY SEGMENT

      Lodging
          RevPAR                                $27.45       $27.55      
          Weighted Average Rooms Available     489,995      518,150      (5%)
          Royalty, Marketing and
           Reservation Revenue                 $95,280     $101,005      (6%)
          Total Revenue                       $108,426     $116,373      (7%)

      RCI (F)
          Average Subscriptions              2,925,283    2,868,837       2%
          Average Subscription Fee              $58.69       $56.45       4%
          Subscription Revenue                 $42,918      $40,485       6%
          Timeshare Exchanges                  432,353      454,255      (5%)
          Average Exchange Fee                 $162.03      $142.68      14%
          Exchange Fee Revenue                 $70,056      $64,811       8%
          Total Revenue                       $143,874     $133,378       8%

      Fairfield Resorts
          Tours                                147,701      137,326       8%
          Total Revenue                       $207,556     $210,518      (1%)

      Trendwest Resorts
          Tours                                105,365      105,245      
          Total Revenue (G)                   $143,233      $93,520       *

      Vacation Rental Group
          Cottage Weeks Sold                   130,198       71,549      82%
          Total Revenue (H)                    $32,170      $14,854       *

       *  Not meaningful.

      (A) Includes intercompany royalties paid by Real Estate Brokerage.
      (B) The 2002 amounts reflect the revenues of NRT from the acquisition
          date (April 17, 2002) forward, while the 2003 amounts reflect the
          revenues for the entire quarter.  Accordingly, second quarter 2002
          revenues are not comparable to the current period amounts.
      (C) Net of intercompany royalties paid to Real Estate Franchise.
      (D) Includes net interest expense of $24 million and $13 million for
          2003 and 2002, respectively.
      (E) The 2002 amount includes the revenues of NRT's settlement services
          operations from the acquisition date (April 17, 2002) forward,
          while the 2003 amount includes the revenues for the entire
          quarter.  Accordingly, second quarter 2002 revenues are not
          comparable to the current period amount.
      (F) Includes weeks and points members.
      (G) The 2002 amount reflects the revenues of Trendwest from the
          acquisition date (April 30, 2002) forward, while the 2003 amount
          reflects the revenues for the entire quarter.  Accordingly, second
          quarter 2002 revenues are not comparable to the current period
          amount.
      (H) The 2002 amount includes the revenues of businesses acquired
          during second quarter 2002 from their acquisition dates forward,
          while the 2003 amount includes the revenues for these businesses
          for the entire quarter.  The 2003 amount also includes the revenue
          of a company acquired in October 2002.  Accordingly, second
          quarter 2002 revenues are not comparable to the current period
          amount.


                                                                      Table 3
                                                                (part 2 of 2)
                        Cendant Corporation and Affiliates
                          SEGMENT REVENUE DRIVER ANALYSIS
                          (Revenue dollars in thousands)

                                                         Second Quarter
                                                 2003         2002    % Change
    TRAVEL DISTRIBUTION SEGMENT

          Galileo Domestic Booking Volume
           (000's)
              Air (A)                           20,979       20,436       3%
              Car/Hotel                          4,528        4,521      
          Galileo International Booking
           Volume (000's)
              Air (A)                           41,050       48,779     (16%)
              Car/Hotel                          1,234        1,328      (7%)
          Galileo Worldwide Booking Volume
           (000's)
              Air (A)                           62,029       69,215     (10%)
              Car/Hotel                          5,762        5,849      (1%)
          Travel Services On-line Gross
           Bookings (000's)                   $347,248     $231,917      50%
          Travel Services Off-line Gross
           Bookings (000's)                   $129,612     $172,921     (25%)
          Total Revenue (B)                   $426,228     $438,150       *


    VEHICLE SERVICES SEGMENT

      Avis
          Rental Days (000's)                   13,939       15,201      (8%)
          Time and Mileage Revenue per Day      $41.53       $40.35       3%
          Average Length of Rental (stated
           in Days)                               3.52         3.63      (3%)
          Total Revenue                       $624,271     $654,578      (5%)

      Budget (C)
          Car Rental Days (000's)                8,335        7,884       6%
          Time and Mileage Revenue per Day      $32.98       $35.80      (8%)
          Average Length of Rental (stated
           in Days)                               4.33         4.22       3%
          Car Rental Revenue                  $319,128      (D)
          Truck Rental Revenue                $139,163      (D)
          Total Revenue                       $458,291      (D)

      Vehicle Management and Fuel Card
       Services
          Average Fleet (Leased)               317,622      318,337      
          Average Number of Cards (000's)        3,754        3,628       3%
          Service Based Revenue                $56,588      $48,175      17%
          Asset Based Revenue                 $323,645     $327,252      (1%)
          Total Revenue                       $380,233     $375,427       1%

    FINANCIAL SERVICES SEGMENT

          Insurance/Wholesale-related
           Revenue                            $148,311     $139,997       6%
          Individual Membership Royalty
           Revenue (E)                          $4,490         $ --       *
          Other Individual Membership
           Revenue (F)                         $96,421     $152,253     (37%)
          Total Revenue                       $275,110     $310,792     (11%)


       *  Not meaningful.

      (A) The 2002 amounts have been revised to reflect segments on a basis
          consistent with 2003 and with industry standards.
      (B) The 2003 amount includes the revenues of businesses acquired
          subsequent to second quarter 2002.   Accordingly, second quarter
          2002 revenues are not comparable to the current period amount.
      (C) The methodology for calculating Budget's revenue drivers currently
          differs from the methodology used for the Avis business as Budget
          has not yet been integrated onto Avis' reservation system.  Due to
          the methodology difference, Budget's length of rental will be longer
          than Avis' based on a rental of the same duration and, accordingly,
          Budget's time and mileage per day will be lower than Avis' for the
          same rental.  The integration is expected to occur by the end of
          second quarter 2004.
      (D) The operations of this business were acquired subsequent to the
          second quarter of 2002.
      (E) Reflects only Cendant's royalty received on revenues generated by
          members who joined the clubs and programs subsequent to July 2001.
          The revenue generated by these new members is recognized by
          Trilegiant and is not included in the above table.  Cendant receives
          a royalty of 5%, with minimal associated expenses, on the revenues
          recognized by Trilegiant in connection with the new members.
      (F) Reflects a decline due to the outsourcing of the Company's
          individual membership business in July 2001 to Trilegiant.  While
          the Company continues to collect membership fees from the members
          that existed as of July 2001, it does not collect the membership
          fees from new members who joined the clubs and programs subsequent
          to July 2001.  Trilegiant recognizes the revenues generated by these
          new members (see (E) above).


                                                                      Table 4

                      Cendant Corporation and Subsidiaries
                      CONSOLIDATED CONDENSED BALANCE SHEETS
                                  (In billions)

                                                     As of             As of
                                                    June 30,      December 31,
                                                      2003              2002
    Assets
    Current assets:
       Cash and cash equivalents                      $0.6              $0.1
       Other current assets                            3.1               3.3
    Total current assets                               3.7               3.4

    Property and equipment, net                        1.7               1.8
    Goodwill, net                                     10.8              10.7
    Other non-current assets                           4.5               4.9
    Total assets exclusive of assets
     under programs                                   20.7              20.8

    Assets under management and mortgage
     programs                                         16.2              15.1
    Total assets                                     $36.9             $35.9

    Liabilities and stockholders' equity
    Current liabilities:
       Current portion of long-term debt              $0.7              $ 
       Other current liabilities                       4.9               5.0
    Total current liabilities                          5.6               5.0

    Long-term debt, excluding Upper DECS               4.8               5.6
    Upper DECS                                         0.9               0.9
    Other non-current liabilities                      1.0               0.9
    Total liabilities exclusive of
     liabilities under programs                       12.3              12.4

    Liabilities under management and
     mortgage programs                                14.4              13.8

    Mandatorily redeemable preferred
     interest in a subsidiary (*)                      0.4               0.4
    Total stockholders' equity                         9.8               9.3
    Total liabilities and stockholders'
     equity                                          $36.9             $35.9


    (*) The 2003 amount will be reclassified to long-term debt as of July 1,
        2003 in connection with the adoption of a new accounting standard.


                                                                      Table 5
                      Cendant Corporation and Subsidiaries
                         SCHEDULE OF CORPORATE DEBT (A)
                                  (In millions)

     Earliest
     Mandatory
     Redemption   Maturity
        Date        Date                           June      March    December
                                                    30,        31,        31,
                                                   2003       2003       2002
                                  Net Debt
     December     December
      2003          2003     7 3/4% notes          $229       $229       $966
     February     February   Zero coupon senior
      2004          2021     convertible contingent
                             notes (B)              425        422        420
     May 2004     May 2021   Zero coupon convertible
                             debentures (C)           7        401        857
     November     November   3 7/8% convertible
      2004         2011      senior debentures (D)  804        804      1,200
     August       August
      2006         2006      6 7/8% notes           849        849        849
     January      January
      2008         2008      6 1/4% notes           796        796         
     May 2009     May 2009   11% senior
                             subordinated notes     398        435        530
     March 2010   March 2010 6 1/4% notes           348        348         
     January      January
      2013         2013      7 3/8% notes         1,190      1,189         
     March 2015   March 2015 7 1/8% notes           250        250         
                  December
                   2005      Revolver borrowings     --         --        600
                             Net hedging gains (E)  163         81         89
                             Other                   86         88         90
                             Total corporate debt,
                             excluding Upper DECS 5,545      5,892      5,601
                             Less:  Cash and cash
                             equivalents            627        580        126
                                                  4,918      5,312      5,475
                             Plus:  Upper DECS      863        863        863
                             Plus:  Mandatorily
                             redeemable preferred
                             interest               375        375        375
                             Net Debt            $6,156     $6,550     $6,713

                             Total Capitalization
                             Total Stockholders'
                             Equity              $9,776     $9,529     $9,315
                             Net Debt (per above) 6,156      6,550      6,713
                             Total
                             Capitalization     $15,932    $16,079    $16,028

                             Net Debt to Total
                             Capitalization
                             Ratio (F)             38.6%      40.7%      41.9%


    (A) Amounts presented herein exclude debt under management and mortgage
        programs.
    (B) Each $1,000 principal amount is convertible into 33.4 shares of CD
        common stock during the third and fourth quarters of 2003 if the
        average price of CD common stock exceeds $21.32 and $21.45,
        respectively, during the stipulated measurement periods.  The average
        price of CD common stock at which the notes are convertible increases
        on a quarterly basis by a stipulated percentage.  Redeemable by the
        Company after February 13, 2004.  Holders may require the Company to
        repurchase the notes on February 13, 2004, 2009 and 2014.  Issued at
        a discount resulting in a yield-to-maturity of 2.5%.
    (C) Each $1,000 principal amount is convertible into 39.08 shares of CD
        common stock if the average price of CD common stock exceeds $28.15
        during the stipulated measurement periods.  Redeemable by the Company
        after May 4, 2004.  Holders may require the Company to repurchase the
        debentures on May 4, 2004, 2006, 2008, 2011 and 2016.  The 2003 year
        to date redemptions eliminated approximately 33 million shares of
        potential dilution.
    (D) Each $1,000 principal amount is convertible into 41.58 shares of CD
        common stock during 2003 if the average price of CD common stock
        exceeds $28.59 during the stipulated measurement periods.  The
        average price of CD common stock at which the debentures are
        convertible decreases annually by a stipulated percentage.
        Redeemable by the Company after November 27, 2004.  Holders may
        require the Company to repurchase the debentures on November 27, 2004
        and 2008.  The 2003 year to date repurchases eliminated approximately
        16 million shares of potential dilution.
    (E) As of June 30, 2003, represents $225 million of realized gains
        resulting from fair value hedges that will be amortized by the
        Company to reduce future interest expense, partially offset by $62
        million of mark to market adjustments on current fair value interest
        rate hedges.
    (F) The calculation of this ratio has been revised to reflect the
        mandatorily redeemable preferred interest as a component of net debt
        in connection with a new accounting standard that was adopted by the
        Company on July 1, 2003.  When reporting first quarter 2003 results,
        the Company's definition of net debt did not include the mandatorily
        redeemable preferred interest.  When calculating this ratio using the
        definition of net debt from first quarter 2003, the Net Debt to Total
        Capitalization ratio was 36%, 38% and 40% as of June 30, 2003, March
        31, 2003 and December 31, 2002, respectively.


                                                                    Table 6

                     Cendant Corporation and Subsidiaries
                CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS
                                 (In millions)

                                           Three Months      Six Months
                                              Ended            Ended
                                             June 30,         June 30,
                                           2003     2002    2003     2002
    Operating Activities
    Net cash provided by (used in)
     operating activities exclusive of
     management and mortgage programs     $1,002   $(830)  $1,318  $(2,275)
    Net cash provided by operating
     activities of management
      and mortgage programs                  238     718    1,046    1,591
    Net cash provided by (used in)
     operating activities                  1,240    (112)   2,364     (684)

    Investing Activities
     Property and equipment additions       (101)    (86)    (198)    (139)
     Net assets acquired, net of cash
      acquired, and acquisition-related
      payments                               (54)   (384)    (135)    (623)
    Proceeds from stockholder litigation
     settlement trust                         --      --       --    1,410
    Net proceeds from disposition of
     business                                 --   1,200       --    1,200
    Other, net                                20     (17)     155      (21)
    Net cash provided by (used in)
     investing activities exclusive of
     management and mortgage programs       (135)    713     (178)   1,827

    Management and mortgage programs:
      Net investment in vehicles            (883)   (830)  (1,570)  (1,180)
      Net timeshare receivables and
       inventory                             (52)    (67)     (33)     (84)
      Net relocation receivables             (80)      6      (92)      65
      Net mortgage servicing rights,
       related derivatives and mortgage
       backed securities                      88    (135)      81     (412)
                                            (927) (1,026)  (1,614)  (1,611)

    Net cash provided by (used in)
     investing activities                 (1,062)   (313)  (1,792)     216

     Financing Activities
     Proceeds from borrowings                  1       3    2,651        3
     Principal payments on borrowings       (433)   (635)  (2,834)  (1,126)
     Issuances of common stock                94      43      126      106
     Repurchases of common stock            (309)    (80)    (461)    (137)
     Other, net                              (22)    (13)     (86)     (18)
     Net cash used in financing activities
      exclusive of management
       and mortgage programs                (669)   (682)    (604)  (1,172)

    Management and mortgage programs:
      Proceeds from borrowings             6,539   4,837   13,625    7,355
      Principal payments on borrowings    (6,240) (4,135) (12,825)  (7,187)
      Net change in short-term borrowings    233    (231)    (238)     (36)
      Other                                    3      (3)      (9)      (6)
                                             535     468      553      126

    Net cash used in financing activities   (134)   (214)     (51)  (1,046)

    Effect of changes in exchange rates
     on cash and cash equivalents              3     (10)     (20)     (16)
    Cash provided by discontinued
     operations                               --      93       --       74
    Net increase (decrease) in cash and
     cash equivalents                         47    (556)     501   (1,456)
    Cash and cash equivalents, beginning
     of period                               580   1,042      126    1,942
    Cash and cash equivalents, end of
     period                                 $627    $486     $627     $486


                                                                     Table 7

                      Cendant Corporation and Subsidiaries
                   CONSOLIDATED SCHEDULES OF FREE CASH FLOWS
                                 (In millions)

Free Cash Flow is useful to management and the Company's investors in

measuring the cash generated by the Company that is available to be used to

repurchase stock, repay debt obligations, pay dividends and invest in future

growth through new business development activities or acquisitions. Free Cash

Flow should not be construed as a substitute in measuring operating results or

liquidity. Such metric may not be comparable to similarly titled measures

used by other companies and is not a measurement recognized under generally

accepted accounting principals. A reconciliation of Free Cash Flow to the

appropriate measure recognized under generally accepted accounting principles

(Net Cash Provided by Operating Activities) is presented below.

                                           Three Months
                                              Ended       Six Months Ended
                                             June 30,         June 30,
                                           2003     2002     2003      2002
    Pretax income                          $582     $375   $1,051      $855
    Addback of non-cash depreciation and
     amortization:
       Non-program related                  129      111      257       216
       Pendings and listings                  4      194        7       194
    Tax payments, net of refunds            (29)     (22)     (49)      (70)
    Working capital (A)                     349      (23)     116      (298)
    Capital expenditures                   (101)     (86)    (198)     (139)
    Other                                   (29)    (271)      22      (316)
    Management and mortgage programs (B)   (154)     160      (15)      106
    Free Cash Flow before Stockholder
     Litigation Payments                    751      438    1,191       548
    Stockholder litigation payments          --   (1,190)      --    (1,440)
    Free Cash Flow                          751     (752)   1,191      (892)

    Current period acquisitions, net of
     cash acquired                          (17)    (371)     (44)     (543)
    Payments related to prior period
     acquisitions                           (37)     (13)     (91)      (80)
    Net repurchases of common stock        (215)     (37)    (335)      (31)
    Net proceeds from disposition of
     business                                --    1,200       --     1,200
    Investments and other                    (3)      49      (37)       13
    Net repayments of borrowings           (432)    (632)    (183)   (1,123)
    Net increase (decrease) in cash and
     cash equivalents (per Table 6)         $47    $(556)    $501   $(1,456)

    (A) The 2003 amounts include approximately $160 million of proceeds
        received from the termination of interest rate swaps on corporate
        debt instruments.  The Company subsequently reset these hedge
        positions to create a desired balance between its floating rate debt
        and floating rate assets.
    (B) Cash flows related to management and mortgage programs may fluctuate
        significantly from period to period due to the timing of the
        underlying management and mortgage program transactions (i.e., timing
        of mortgage loan origination versus sale).  For the three months ended
        June 30, 2003 and 2002, the net cash flows from the activities of
        management and mortgage programs is reflected on Table 6 as follows:
         (i) net cash provided by operating activities of $238 million and
        $718 million, respectively, (ii) net cash used in investing activities
        of $927 million and $1,026 million, respectively, and (iii) net cash
        provided by financing activities of $535 million and $468 million,
        respectively.  For the six months ended June 30, 2003 and 2002, the
        net cash flows from the activities of management and mortgage programs
        is reflected on Table 6 as follows:   (i) net cash provided by
        operating activities of $1,046 million and $1,591 million,
        respectively, (ii) net cash used in investing activities of
        $1,614 million and $1,611 million, respectively, and (iii) net cash
        provided by financing activities of $553 million and $126 million,
        respectively.


       RECONCILIATION OF FREE CASH FLOW TO NET CASH PROVIDED BY (USED IN)
                              OPERATING ACTIVITIES
                                 (In millions)

                                             Three Months      Six Months
                                                Ended             Ended
                                               June 30,          June 30,
                                             2003     2002    2003     2002
       Free Cash Flow (per above)            $751   $(752)  $1,191    $(892)
       Cash (inflows) outflows included
        in Free Cash Flow but not
        reflected in Net Cash Provided by
        (Used in) Operating Activities:

            Investing activities of
             management and mortgage
             programs                         927   1,026    1,614    1,611
            Financing activities of
             management and mortgage
             programs                        (535)   (468)    (553)    (126)
            Capital expenditures              101      86      198      139
            Proceeds received on asset
             sales                             (4)     --      (86)      (3)
       Reductions to Net Cash Provided by
        (Used in) Operating Activities
        but not reflected in Free Cash
        Flow:
            Funds released from
             stockholder litigation
             settlement trust (a)              --      --       --   (1,410)
       Other                                   --      (4)      --       (3)
       Net Cash Provided by (Used in)
        Operating Activities (per Table 6) $1,240   $(112)  $2,364    $(684)

                                Projected 2003 (Full Year)
       Free Cash Flow                      $2,000
       Cash (inflows) outflows included
        in Free Cash Flow but not
        reflected in Net Cash Provided by
        Operating Activities:
            Investing and financing
             activities of management and
             mortgage programs              2,502
            Capital expenditures              465
            Proceeds received on asset sales  (86)
       Net Cash Provided by Operating
        Activities                         $4,881

    (a) Represents payments made by the Company to the stockholder litigation
        settlement trust in 2001.  Such funds were then released directly from
        the trust in 2002 to pay off a portion of the Company's stockholder
        litigation settlement liability.  The extinguishment of the liability
        was reported as a reduction to net cash provided by operating
        activities during 2002 but is not reflected in free cash flow during
        2002 as such amount did not represent payments made by the Company
        during 2002.


                                                                       Table 8

                     Cendant Corporation and Subsidiaries
                           ORGANIC GROWTH BY SEGMENT
                                 (In millions)

     Organic growth represents the results of our reportable operating
     segments excluding the impact of acquisitions, dispositions and other
     items that would affect the comparability of the period over period
     results.  See Table 1 for the reported results of each of our operating
     segments.


                                           REVENUES             EBITDA

                                        Second Quarter      Second Quarter
                                      2003    2002  % (*)  2003  2002 % (*)
     Real Estate Services (A)        $1,602  $1,464    9%  $363  $314   15%
     Hospitality (B)                    583     558    4%   152   168  (10%)
     Travel Distribution (C)            390     438  (11%)  112   131  (14%)
     Vehicle Services (D)             1,005   1,029   (2%)  115   123   (7%)
     Financial Services (E)             270     311  (13%)   75    88  (15%)
        Total Reportable Segments    $3,850  $3,800    1%  $817  $824   (1%)

    (*) Amounts may not calculate due to rounding in millions.
    (A) Includes a reduction in revenue growth of $197 million and an increase
        in EBITDA growth of $10 million related to the acquisition of NRT
        Incorporated (April 2002) and other real estate brokerage operations
        acquired during or subsequent to second quarter 2002.
    (B) Includes a reduction in revenue growth of $45 million and an increase
        in EBITDA growth of $7 million primarily related to the acquisitions
        of Trendwest Resorts, Inc. (April 2002), FFD Development Company, LLC
        (February 2003) and certain other European vacation rental companies
        during or subsequent to second quarter 2002.
    (C) Includes a reduction in revenue growth of $36 million and an increase
        in EBITDA growth of $7 million primarily related to the acquisitions
        of Trust International (July 2002), Lodging.com (August 2002), Trip
        Network, Inc. (March 2003) and several national distribution companies
        in Europe during or subsequent to second quarter 2002.
    (D) Includes reductions in revenue and EBITDA growth of $457 million and
        $17 million, respectively, related to the November 2002 acquisition of
        certain assets of Budget Group, Inc.
    (E) Includes a reduction in revenue growth of $5 million related to the
        consolidation of certain insurance operations in second quarter 2003
        due to an increase in the Company's ownership percentage of such
        businesses.
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