Starwood Reports Second Quarter Results

Barry S. Sternlicht, Chairman and CEO said, "Though our expectations were quite modest given the situation in Iraq, SARS, and the global slowdown, we are pleased with our performance in the quarter

WHITE PLAINS, N.Y.- Starwood Hotels & Resorts Worldwide, Inc. HOT today reported EPS from continuing operations of $0.42, compared to $0.37 in 2002, an increase of 13.5%. Excluding special items, EPS from continuing operations was $0.28 in 2003 compared to $0.41 in 2002. Income from continuing operations was $87 million in 2003 compared to $76 million in 2002, an increase of 14.5%.

Barry S. Sternlicht, Chairman and CEO said, "Though our expectations were quite modest given the situation in Iraq, SARS, and the global slowdown, we are pleased with our performance in the quarter and encouraged with the monthly revenue progression, particularly the strength of transient business in June, and positive recoveries in Asia and Latin America. This strength has continued into July as both web booking trends and call centers remain relatively strong. In the quarter, Westin and W Hotels performed exceedingly well and overall, the Company's market share rose for the third consecutive quarter. Our global development pipeline is robust, and we were particularly pleased to announce our 21st and 22nd W hotels which are our first hotels and residence projects. Further, Starwood Vacation Ownership had an excellent quarter driven by the Westin branded timeshare products."

Concluding, Mr. Sternlicht said, "The highlight of our quarter and the first six months of 2003 must be the dramatic strengthening of our balance sheet, as more than $950 million of asset sales have closed. Through asset sales and disciplined capital spending, we expect our net debt to decrease to $4.1 billion by year end from nearly $5.2 billion at year end 2002. Today, we have more than $1.3 billion of capacity on our credit facilities to take advantage of attractive opportunities as they may arise. We are cautiously optimistic that business will improve as we move into the fall and 2004."

Cash flow from operations was $85 million compared to $253 million in 2002. Total Company Adjusted EBITDA was $247 million, compared to $315 million in 2002 reflecting lower lodging demand as a result of SARS (particularly in Toronto where the Company owns two Sheraton hotels with 1,850 rooms), the war in Iraq, and the timing of the Easter/Passover holidays. Total management and franchise fees were $57 million, even with last year while timeshare results were essentially flat despite the reduced amount of timeshare notes receivable sales. The timeshare note sale gain was $4 million versus $9 million in the year ago quarter.

REVPAR for Same-Store Owned Hotels worldwide and in the U.S. decreased 4.3% and 4.0% respectively, when compared to 2002. REVPAR at Same-Store Owned Hotels in North America, declined 11.7% in April, 3.5% in May and 1.3% in June. Excluding the two owned Sheraton hotels in Toronto, REVPAR at Same-Store Owned Sheraton Hotels in North America declined 4.7%. For the third quarter in a row, total Company market share in North America increased for the Company's owned and managed hotels as well as system-wide hotels. Internationally, Same-Store Owned Hotel REVPAR decreased 0.5%, with Europe up 1.9% and Asia Pacific up 4.1%, offset by declines in Latin America of 10.5%. Excluding the favorable effects of foreign exchange, REVPAR declined 15.2% internationally.

Revenues from the vacation ownership business increased 13.1% to $111 million as contract sales were up 14.2% reflecting strong demand at our resorts in Maui and Mission Hills. The average price per timeshare unit sold increased 16.6% to $18,007.

During the second quarter, the Company signed nine hotel management and franchise contracts (approximately 4,300 rooms) and opened eight new hotels and resorts including: the Westin Charlotte (Charlotte, North Carolina, 700 rooms), the Sheraton Sonar Bangla (Calcutta, India, 239 rooms), and the Hotel Opera (Zagreb, Croatia, 405 rooms). Nine new hotel openings scheduled for the third quarter of 2003 include: Sheraton Jiuzhaigou Hotel (Jiuzhaigou Scenic Area, China, 492 rooms), the Sheraton Porto (Porto, Portugal, 273 rooms), the Westin Casuarina Hotel, (Las Vegas, Nevada, 795 rooms), the Westin Warsaw (Warsaw, Poland, 361 rooms) and the W Mexico City (Mexico City, Mexico, 237 rooms). Including these properties, through the end of 2003, the Company expects to open 26 new full service hotels and resorts (approximately 7,000 rooms) around the world. Additionally, the development pipeline includes more than a dozen W Hotel projects (3,900 rooms), including the two hotel and residence projects in Dallas and Fort Lauderdale announced earlier this week, and 20 Sheratons and 15 Westins based on our new flexible prototype design (6,100 rooms). During the quarter, the Company announced a joint venture to run the re-themed Aladdin Resort in Las Vegas as a new Planet Hollywood Hotel, a Sheraton Hotel (2,567 rooms) and the future development of up to 600 Westin Vacation Resort timeshare units at the property. The Company will not be the operator of the casino.

During the quarter and continuing into early July, the Company realized $955 million in gross cash proceeds from asset sales, including the sale of the Hotel Principe di Savoia in Milan, Italy ("Principe") for gross cash proceeds of approximately $315 million, and four hotels and a 51% interest in undeveloped land in Costa Smeralda, Italy, ("Sardinia Assets") for gross cash proceeds of approximately $340 million in June 2003 (in each case, based on exchange rates at the time of the closing). A pre-tax gain of approximately $193 million was recorded on the sale of the Principe. A pre-tax gain of approximately $9 million was recorded on the sale of the undeveloped land in Sardinia and a pre-tax gain of approximately $82 million was deferred in connection with the sale of the Sardinia hotels due to the Company's continuing involvement with these assets through long-term management contracts. The Company paid off a 450 million Euro loan with a portion of the proceeds from these Italian asset sales. The operating results of the Principe, together with interest expense related to debt that was retired with the Principe sale proceeds, is classified as discontinued operations in the attached 2003 and 2002 financial statements. In the latter part of June and early part of July, the Company sold 13 non-strategic domestic hotels, the majority of which are subject to franchise agreements, for gross cash proceeds of approximately $300 million. The Company continues to work toward the sale of 5 additional non-core domestic hotels and expects to close these sales later in 2003. These additional sales would bring total proceeds from asset sales in 2003 to approximately $1.1 billion. The Company incurred a $170 million (pre-tax) charge in the first quarter of 2003 and an additional $4 million (pre-tax) charge in the second quarter of 2003 to reflect the actual and expected sales price of these non-core domestic hotels.

Investment spending during the quarter included approximately $36 million in hotel assets; $32 million in VOI capital assets (primarily inventory build), including VOI construction at Westin Mission Hills Resort Villas in Rancho Mirage, California, Sheraton's Mountain Vista in Avon, Colorado and Westin Ka'anapali Ocean Resort Villas in Maui, Hawaii; and $24 million in other development/corporate capital, including the ongoing development of the St. Regis Museum Tower in San Francisco (269 rooms and 102 condominium units). To date, the Company has invested $115 million in the St. Regis Museum Tower Project, a mixed-use project, which is expected to open in late 2005 or in early 2006. The Company expects to realize gross proceeds of $180 - $200 million from the sale of the project's condominiums.

At June 30, 2003, the Company had total debt of $5.053 billion and cash and cash equivalents (including restricted cash) of $482 million, or net debt of $4.571 billion, compared to net debt of $5.201 billion at the end of the first quarter of 2003. The net debt amount at June 30 excludes $300 million of gross proceeds from the sales of the domestic hotels completed in early July.

At June 30, 2003, debt was approximately 66% fixed rate and 34% floating rate and its weighted average maturity was 6.2 years with a weighted average interest rate of 5.44%. The Company had cash (including restricted cash) and availability under our domestic and international revolving credit facilities of approximately $1.264 billion.

In May 2003, the Company sold $360 million of convertible bonds paying interest at 3.5% with a conversion price of $50.00 and a maturity date of May 2023. The proceeds were used to pay down debt and for general corporate purposes. Holders may first present their notes to the Company for repurchase in May of 2006.

Special Items

The Company recorded net credits of $30 million (after-tax) for special items in the second quarter of 2003 when compared to a net charge of $9 million (after-tax) in the same period of 2002.

Special items in the second quarter of 2003 primarily relate to the favorable resolution of certain income tax matters and charges related to the asset sales completed in the second quarter and the early part of July.

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

 Three Months Ended                                   Six Months Ended
      June 30,                                            June 30,
                                  
    2003       2002                                     2003     2002
   --------                                  -------  
                     Income from continuing operations
     $57        $85   before special items               $40     $103
   --------                                  -------  
   $0.28      $0.41  EPS before special items          $0.20    $0.50
   --------                                  -------  


                     Special Items:
                     Restructuring and other special
       -          1   credits, net(a)                      -        3
                     Loss on asset dispositions and
      (6)        (1)  impairments, net(b)               (176)      (4)
                     Foreign exchange gain from
       -          9   Argentina(c)                         -       33
       -        (29) Debt extinguishment costs(d)          -      (29)
       -          6  State tax refund                      -        6
   --------                                  -------  
      (6)       (14) Total special items - pretax       (176)       9
                     Income tax benefit/(expense) for
      36          5   special items(e)                   106       (3)
   --------                                  -------  
      30         (9) Total special items - after-tax     (70)       6
   --------                                  -------  

                     Income (loss) from continuing
     $87        $76   operations                        $(30)    $109
   --------                                  -------  

   $0.42      $0.37  EPS including special items      $(0.15)   $0.53
   --------                                  -------  

(a) During the six months ended June 30, 2002, the Company sold its
    investments in e-business ventures previously deemed impaired and
    collected receivables which were previously deemed uncollectible.
    Accordingly, the previously recorded impairment reserves
    associated with these assets were reversed.
(b) Loss for the three and six months ended June 30, 2003 primarily
    represents the impairment charges recorded due to the
    classification of a portfolio of 18 domestic non-core hotels as
    held for sale, 13 of which have been sold to date, offset in part
    by the gain on the sale of undeveloped land in Sardinia, Italy.
    Loss for the six months ended June 30, 2002 primarily represents
    an impairment charge to reduce the carrying value of a hotel,
    which was later sold, to its fair market value.
(c) Amount represents foreign exchange gains resulting from the
    initial devaluation of the Argentine Peso and subsequent exchange
    rate volatility and is reflected in selling, general and
    administrative and other expenses.
(d) Amount is reflected in interest expense and represents costs
    related to the early extinguishment of debt and the unwinding of
    the associated interest rate swaps in 2002.
(e) Represents various adjustments to tax liabilities due to the
    successful resolution of certain income tax matters and taxes on
    special items primarily associated with the 2003 asset sales.

The Company has included the above supplemental information concerning special items to assist investors in analyzing Starwood's financial position and results of operations. The Company has chosen to provide this information to investors to enable them to perform meaningful comparisons of past, present and future operating results and as a means to emphasize the results of core on-going operations.

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.

The situation in the Middle East, continued weakness in global economies, the lasting impact of SARS and the threat of terrorist events and their consequent impact on travel make it extremely difficult to predict future results with any degree of precision.

For the third quarter of 2003, if REVPAR at Same-Store Owned Hotels in North America was even with the third quarter of 2002 (for reference, through 21 days, North America REVPAR at Same-Store Owned Hotels in July is up 3.8% versus the same period a year ago. The Company expects August REVPAR to decline versus last year and September REVPAR to increase versus last year primarily due to increased group bookings during the week of and weeks around September 11):

  • Third quarter 2003 EBITDA would be expected to be approximately $225 - $235 million. Investors should keep in mind that the Company's sale of the seasonal properties in Sardinia will significantly impact third quarter results. These assets have historically achieved approximately 100% of their annual EBITDA in the third quarter.
  • Third quarter net income would be expected to be approximately $32 - $42 million.
  • Third quarter 2003 EPS would be expected to be approximately $0.15 - $0.20.

For the full year 2003, assuming the sale of the 5 remaining domestic non-core hotels by the end of 2003, if REVPAR at Same-Store Owned Hotels in North America declined approximately 1-2% versus the full year 2002:

  • Full year 2003 Adjusted EBITDA would be expected to be approximately $925 - $950 million.
  • Full year income from continuing operations, excluding special items, would be expected to be $146 - $165 million.
  • Full year net income would be expected to be $280- $299 million.
  • Full year 2003 EPS from continuing operations, excluding special items, would be expected to be approximately $0.70 -$0.80 at a zero percent tax rate, which assumes an annual dividend of $0.84 per Share (payable in January 2004).
  • Full year 2003 EPS would be expected to be $1.35-1.45.
  • Full year 2003 capital expenditures and timeshare inventory would be approximately $450 million, including approximately $175 million of timeshare spend.
  • For full year 2003 the Company expects cash interest expense of approximately $310 million and cash taxes of approximately $50 million.

Starwood will be conducting a conference call to discuss the second quarter financial results at 10:30 a.m. (ET) today. The conference call will be available through simultaneous webcast in the Investor Relations/Press Releases section of the Company's website at www.starwood.com. A replay of the conference call will also be available from 1:30 p.m. (ET) today through 8:00 p.m. (ET) Thursday, July 31, on both the Company's website and via telephone replay at 719-457-0820 (access code: 223490).

Definitions:

All references to EPS, unless otherwise noted, reflect earnings (losses) per diluted share from continuing operations. EBITDA represents net income before interest expense, taxes, depreciation and amortization. Adjusted EBITDA represents EBITDA, adjusted for gain/loss on asset dispositions, discontinued operations and special items. The Company believes that these metrics are useful to investors and management as a measure of the Company's operating performance due to the significance of the Company's long-lived assets and level of indebtedness and because such metrics can be used to measure the Company's ability to service debt, fund capital expenditures and pay cash distributions. EBITDA and Adjusted EBITDA are not intended to represent cash flow from operations as defined by accounting principles generally accepted in the United States (GAAP) and such metrics should not be considered as an alternative to net income, cash flow from operations or any other performance measure prescribed by GAAP. The Company's calculation of EBITDA and Adjusted EBITDA may be different from the calculations used by other companies and, therefore, comparability may be limited.

All references to Same-Store Owned Hotels reflect the Company's owned, leased and consolidated joint venture hotels, excluding hotels sold to date and under significant renovation or for which comparable results are not available. REVPAR is defined as revenue per available room. ADR is defined as average daily rate.

Starwood Hotels & Resorts Worldwide, Inc. is one of the leading hotel and leisure companies in the world with more than 740 properties in more than 80 countries and 105,000 employees at its owned and managed properties. With internationally renowned brands, Starwood is a fully integrated owner, operator and franchisor of hotels and resorts including: St. Regis®, The Luxury Collection®, Sheraton®, Westin®, Four Points® by Sheraton, W® brands, as well as Starwood Vacation Ownership, Inc., one of the premier developers and operators of high quality vacation interval ownership resorts. For more information, please visit www.starwood.com.

(Note: This press release contains forward-looking statements within the meaning of federal securities regulations. Forward-looking statements are not guarantees of future performance and involve risks and uncertainties and other factors that may cause actual results to differ materially from those anticipated at the time the forward-looking statements are made. Further results, performance and achievements may be affected by general economic conditions including the duration and severity of the current global economic downturn, the impact of war and terrorist activity, business and financing conditions, foreign exchange fluctuations, cyclicality of the real estate and the hotel and leisure business, operating risks associated with the hotel and leisure business, relationships with customers and property owners, the impact of the internet reservation channels, our reliance on technology, domestic and international political and geopolitical conditions, competition, governmental and regulatory actions (including the impact of changes in U.S. tax laws), travelers' fears of exposure to contagious diseases, risk associated with the level of our indebtedness, and other circumstances and uncertainties. These risks and uncertainties are presented in detail in our filings with the Securities and Exchange Commission. Although we believe the expectations reflected in such forward-looking statements are based upon reasonable assumptions, we can give no assurance that our expectations will be attained or that results will not materially differ. We undertake no obligation to publicly update or revise any forward-looking statement, whether as a result of new information, future events or otherwise.)

               STARWOOD HOTELS & RESORTS WORLDWIDE, INC.

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

   Three Months Ended                            Six Months Ended
        June 30,                                     June 30,
                    
                   %                                            %
   2003   2002   Variance                      2003    2002   Variance
 ------ ---------                    ------- ------- 
                          Revenues
                          Owned, leased and
                           consolidated
                           joint venture
   $821   $848      (3.2)  hotels            $1,553  $1,590      (2.3)
                          Other hotel and
    179    172       4.1   leisure(a)           330     314       5.1
 ------ ---------                    ------- ------- 
  1,000  1,020      (2.0)                     1,883   1,904      (1.1)
                          Other revenues
                           from managed and
                           franchised
    220    200      10.0   properties(b)        430     402       7.0
 ------ ---------                    ------- ------- 
  1,220  1,220         -                      2,313   2,306       0.3
 ------ ---------                    ------- ------- 
                          Costs and Expenses
                          Owned, leased and
                           consolidated
                           joint venture
    618    598      (3.3)  hotels             1,204   1,156      (4.2)
                          Selling, general,
                           administrative
    147    107     (37.4)  and other(c)         268     195     (37.4)
                          Restructuring and
                           other special
      -     (1)      n/m   credits, net           -      (3)      n/m
     98    115      14.8  Depreciation          209     226       7.5
      7      5     (40.0) Amortization           13      10     (30.0)
 ------ ---------                    ------- ------- 
    870    824      (5.6)                     1,694   1,584      (6.9)
                          Other expenses
                           from managed and
                           franchised
    220    200     (10.0)  properties(b)        430     402      (7.0)
 ------ ---------                    ------- ------- 
  1,090  1,024      (6.4)                     2,124   1,986      (6.9)
    130    196     (33.7) Operating income      189     320     (40.9)
                          Interest expense,
                           net of interest
    (73)  (107)     31.8   income(d)           (150)   (183)     18.0
                          Loss on asset
                           dispositions and
     (6)    (1)      n/m   impairments, net    (176)     (4)      n/m
 ------ ---------                    ------- ------- 
     51     88     (42.0)                      (137)    133       n/m
                          Income tax benefit
     36    (11)      n/m   (expense)            106     (24)      n/m
                          Minority equity in
      -     (1)      n/m   net income             1       -       n/m
 ------ ---------                    ------- ------- 
                          Income (loss) from
                           continuing
     87     76      14.5   operations           (30)    109       n/m
                          Discontinued
                           operations:
                             Loss from
                              operations,
                              net of taxes
                              of $1, $1, $1
      -      -         -      and $1 (e)         (1)     (1)        
                             Gain on
                              disposition,
                              net of taxes
                              of $39, $104,
    203    104      95.2      $40 and $104      205     104      97.1
 ------ ---------                    ------- ------- 
   $290   $180      61.1  Net income           $174    $212     (17.9)
======== ====== =========                    ======= ======= =========

                          Earnings (loss)
                           Per Share 
                           Basic
                          Continuing
  $0.43  $0.38      13.2   operations        $(0.15)  $0.55       n/m
                          Discontinued
   1.00   0.51      96.1   Operations          1.01    0.51      98.0
 ------ ---------                    ------- ------- 
  $1.43  $0.89      60.7  Net income          $0.86   $1.06     (18.9)
======== ====== =========                    ======= ======= =========

                          Earnings (loss)
                           Per Share 
                           Diluted
                          Continuing
  $0.42  $0.37      13.5   operations        $(0.15)  $0.53       n/m
                          Discontinued
   0.99   0.50      98.0   Operations          1.00    0.50     100.0
 ------ ---------                    ------- ------- 
  $1.41  $0.87      62.1  Net income          $0.85   $1.03     (17.5)
======== ====== =========                    ======= ======= =========

                          Weighted average
    202    201             number of Shares     202     201
======== ======                              ======= =======
                          Weighted average
                           number of Shares
    205    206             assuming dilution    204     206
======== ======                              ======= =======


(a) Other hotel and leisure revenues include management and franchise
    fees earned from third party hotel owners, the Company's interest
    in unconsolidated joint ventures and the sale and financing of
    VOIs.

(b) In response to a Financial Accounting Standards Board staff
    announcement and in accordance with Emerging Issues Task Force
    Abstract 01-14, the Company has included in revenues the
    reimbursement of costs incurred on behalf of managed hotel
    property owners and franchisees and included in costs and expenses
    these reimbursed costs. These costs relate primarily to payroll
    costs at managed properties where the Company is the employer.
    Since the reimbursements made are based upon costs incurred with
    no added margin, the adoption of this guidance has no effect on
    operating income, total or per Share net income (loss), cash flows
    or the financial position of the Company.

(c) Selling, general, administrative and other expenses include the
    cost of sales of VOIs and other costs of vacation ownership
    operations.

(d) Interest expense is net of $3 and $7 million of discontinued
    operations allocations for both three and six month periods
    presented. Interest expense for 2003 includes $29 million of early
    debt termination costs.

(e) For the periods presented, the Principe is reported as a
    discontinued operation as a result of the sale of this hotel.

n/m = not meaningful
               STARWOOD HOTELS & RESORTS WORLDWIDE, INC.

                      CONSOLIDATED BALANCE SHEETS
                   (In millions, except share data)


                                               June 30,   December 31,
                                                 2003         2002
                                              ----------- 
                                              (Unaudited)
Assets
Current assets:
  Cash and cash equivalents                         $321         $108
     Restricted cash                                 161          108
  Accounts receivable, net of allowance for
   doubtful accounts of $49 and $45                  431          398
  Inventories                                        212          214
  Prepaid expenses and other                         161          108
                                              ----------- 
    Total current assets                           1,286          936
Investments                                          405          434
Plant, property and equipment, net                 6,968        6,911
Assets held for sale (a)                             444          839
Goodwill and intangible assets, net                2,476        2,570
Other assets                                         407          500
                                              ----------- 
                                                 $11,986      $12,190
                                              =========== ============

Liabilities and Stockholders' Equity

Current liabilities:
  Short-term borrowings and current maturities
   of long-term debt (b)                            $434         $870
  Accounts payable                                   147          171
  Accrued expenses                                   583          723
  Accrued salaries, wages and benefits               199          178
  Accrued taxes and other                            169          188
                                              ----------- 
    Total current liabilities                      1,532        2,130
Long-term debt (b)                                 4,619        4,449
Deferred income taxes                                914          986
Other liabilities                                    570          538
                                              ----------- 
                                                   7,635        8,103
                                              ----------- 
Minority interest                                     38           39
                                              ----------- 
Class B exchangeable preferred shares of the
 Trust, at redemption value of $38.50                 35           51
                                              ----------- 
Commitments and contingencies
Stockholders' equity:
  Class A exchangeable preferred shares of the
   Trust; $0.01 par value; authorized
   30,000,000 shares; outstanding 493,775 and
   493,968 shares at June 30, 2003 and
   December 31, 2002, respectively                    --           
  Corporation common stock; $0.01 par value;
   authorized 1,050,000,000 shares;
   outstanding 201,059,886 and 199,579,542
   shares at June 30, 2003 and December 31,
   2002, respectively                                  2            2
  Trust Class B shares of beneficial interest;
   $0.01 par value; authorized 1,000,000,000
   shares; outstanding 201,059,886 and
   199,579,542 shares at June 30, 2003 and
   December 31, 2002, respectively                     2            2
  Additional paid-in capital                       4,939        4,905
  Deferred compensation                              (16)         (14)
  Accumulated other comprehensive income            (399)        (474)
  Accumulated deficit                               (250)        (424)
                                              ----------- 
    Total stockholders' equity                     4,278        3,997
                                              ----------- 
                                                 $11,986      $12,190
                                              =========== ============


(a) Represents the carrying value of the plant, property and equipment
    for the Principe, Sardinia Assets and the 18 non-core domestic
    hotels at December 31, 2002 and the remaining hotels in the
    portfolio of 18 non-core domestic hotels that were not sold as of
    June 30, 2003.

(b) Excludes Starwood's share of unconsolidated joint venture debt
    aggregating approximately $406 million and $355 million at June
    30, 2003 and December 31, 2002, respectively.
               STARWOOD HOTELS & RESORTS WORLDWIDE, INC.

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


    Three Months Ended                           Six Months Ended
         June 30,                                    June 30,
                  
                   %                                            %
  2003    2002   Variance                       2003   2002   Variance
 ------- ---------                    -------- ------ 
                          Reconciliation of
                           Net Income to
                           EBITDA and
                           Adjusted EBITDA
  $290    $180      61.1  Net income            $174   $212     (17.9)
                          Interest
    81     115     (29.6)  expense(a)            166    199     (16.6)
                          Income tax
                           (benefit)
     4     (92)      n/m   expense (b)           (65)   (79)     17.7
   105     120     (12.5) Depreciation(c)        223    238      (6.3)
     7       5      40.0  Amortization            13     10      30.0
 ------- ---------                    -------- ------ 
   487     328      48.5  EBITDA                 511    580     (11.9)
                          Loss on asset
                           dispositions and
     6       1       n/m   impairments, net      176      4       n/m
                          Discontinued
  (246)     (4)      n/m   operations(d)        (253)    (8)      n/m
                          Restructuring and
                           other special
     -      (1)      n/m   credits                 -     (3)      n/m
                          Foreign exchange
                           gains from
     -      (9)      n/m   Argentina               -    (33)      n/m
 ------- ---------                    -------- ------ 
  $247    $315     (21.6) Adjusted EBITDA       $434   $540     (19.6)
======= ======= =========                    ======== ====== =========

(a) Includes $4 and $8 million of interest expense related to
    unconsolidated joint ventures for both the three and six month
    periods presented and $3 and $7 million of interest expense
    allocated to discontinued operations for both the three and six
    month periods presented.

(b) Includes $103 million of taxes recorded in discontinued operations
    for both the three and six months ended June 30, 2002 and $40 and
    $41 of taxes recorded in discontinued operations for the three and
    six months ended June 30, 2003, respectively.

(c) Includes, $7, $5, $13 and $11 million of Starwood's share of
    depreciation expense of unconsolidated joint ventures for the
    three months ended June 30, 2003 and 2002 and the six months ended
    June 30, 2003 and 2002, respectively and $1 million of
    depreciation expense included in discontinued operations for the
    six months ended June 30, 2003 and 2002.

(d) Excludes the interest expense, taxes, and depreciation balances
    already added back as noted in (b), (c) and (d) above. Includes
    the reversal of a $49 million (pre-tax) liability related to the
    1999 divestiture of the Company's gaming business which is no
    longer deemed necessary.
                                           Three Months   Six Months
                                               Ended         Ended
                                             June 30,      June 30,
                                           ------------- 
                                            2003   2002   2003   2002
                                           ------ ------ ------ 
Cash Flow Data
Net income                                  $290   $180   $174   $212
Exclude:
     Discontinued operations, net           (203)  (104)  (204)  (103)
                                           ------ ------ ------ 
Income (loss) from continuing operations      87     76    (30)   109
Adjustment to income (loss) from continuing
 operations and changes in working capital    (5)   173    250    192
                                           ------ ------ ------ 
     Cash from continuing operations          82    249    220    301
     Cash from discontinued operations         3      4     10      8
                                           ------ ------ ------ 
Cash from operating activities               $85   $253   $230   $309
                                           ====== ====== ====== ======
Cash from (used for) investing activities   $595   $(54)  $529  $(118)
                                           ====== ====== ====== ======
Cash used for financing activities         $(522) $(197) $(554) $(192)
                                           ====== ====== ====== ======
               STARWOOD HOTELS & RESORTS WORLDWIDE, INC.

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


                               Three Months Ended Twelve Months Ended
                               September 30, 2003   December 31, 2003
                               ------------------ 


Low End
Net income                         $          32       $          280
Interest expense                              76                  318
Income tax benefit (expense)                   -                  (65)
Depreciation and amortization                117                  469
                                    -------------       
EBITDA                                       225                1,002
Loss on asset dispositions and
 impairments, net                              -                  176
Discontinued operations                        -                 (253)
                                    -------------       
Adjusted EBITDA                    $         225       $          925
                                    =============       ==============

High End
Net income                         $           42      $          299
Interest expense                               76                 318
Income tax benefit (expense)                    -                 (65)
Depreciation and amortization                 117                 475
                                    --------------      
EBITDA                                        235               1,027
Loss on asset dispositions and
 impairments, net                               -                 176
Discontinued operations                         -                (253)
                                    --------------      
Adjusted EBITDA                    $          235      $          950
                                    ==============      ==============

             STARWOOD HOTELS & RESORTS WORLDWIDE, INC.

                    Hotel Results - Same Store (1)
               For the Three Months Ended June 30, 2003
                               UNAUDITED

                                   WORLDWIDE
                         
                           2003      2002      Var.
                         --------- --------- 

                                   143 Hotels
                         
OWNED HOTELS
        REVPAR ($)          98.94    103.40     -4.3%
        ADR ($)            152.07    154.11     -1.3%
        OCCUPANCY (%)        65.1%     67.1%    -2.0

                                        61
                         
SHERATON
        REVPAR ($)          78.42     84.37     -7.1%
        ADR ($)            125.87    131.21     -4.1%
        OCCUPANCY (%)        62.3%     64.3%    -2.0

                                        36
                         
WESTIN
        REVPAR ($)         113.61    115.05     -1.3%
        ADR ($)            162.30    159.02      2.1%
        OCCUPANCY (%)        70.0%     72.3%    -2.3

                                        12
                         
LUXURY COLLECTION
        REVPAR ($)         195.31    204.43     -4.5%
        ADR ($)            338.63    331.93      2.0%
        OCCUPANCY (%)        57.7%     61.6%    -3.9

                                        12
                         
W
        REVPAR ($)         144.83    144.10      0.5%
        ADR ($)            200.59    204.64     -2.0%
        OCCUPANCY (%)        72.2%     70.4%     1.8

                                        22
                         
OTHER
        REVPAR ($)          70.78     77.98     -9.2%
        ADR ($)            111.88    116.77     -4.2%
        OCCUPANCY (%)        63.3%     66.8%    -3.5





                                 NORTH AMERICA
                         
                           2003      2002      Var.
                         --------- --------- 

                                   98 Hotels
                         
OWNED HOTELS
        REVPAR ($)          98.17    103.98     -5.6%
        ADR ($)            145.30    151.16     -3.9%
        OCCUPANCY (%)        67.6%     68.8%    -1.2

                                       38
                         
SHERATON
        REVPAR ($)          82.63     90.53     -8.7%
        ADR ($)            125.77    134.76     -6.7%
        OCCUPANCY (%)        65.7%     67.2%    -1.5

                                       22
                         
WESTIN
        REVPAR ($)         100.05    102.68     -2.6%
        ADR ($)            139.80    140.72     -0.7%
        OCCUPANCY (%)        71.6%     73.0%    -1.4

                                        5
                         
LUXURY COLLECTION
        REVPAR ($)         194.46    210.13     -7.5%
        ADR ($)            319.45    334.75     -4.6%
        OCCUPANCY (%)        60.9%     62.8%    -1.9

                                       12
                         
W
        REVPAR ($)         144.83    144.10      0.5%
        ADR ($)            200.59    204.64     -2.0%
        OCCUPANCY (%)        72.2%     70.4%     1.8

                                       21
                         
OTHER
        REVPAR ($)          73.06     80.85     -9.6%
        ADR ($)            114.86    122.47     -6.2%
        OCCUPANCY (%)        63.6%     66.0%    -2.4





                               INTERNATIONAL(2)
                         
                           2003      2002      Var.
                         --------- --------- 

                                   45 Hotels
                         
OWNED HOTELS
        REVPAR ($)         101.16    101.71      -0.5%
        ADR ($)            175.01    163.64       6.9%
        OCCUPANCY (%)        57.8%     62.2%     -4.4

                                      23
                         
SHERATON
        REVPAR ($)          69.80     71.75      -2.7%
        ADR ($)            126.13    122.85       2.7%
        OCCUPANCY (%)        55.3%     58.4%     -3.1

                                      14
                         
WESTIN
        REVPAR ($)         156.59    154.95       1.1%
        ADR ($)            240.82    220.30       9.3%
        OCCUPANCY (%)        65.0%     70.3%     -5.3

                                       7
                         
LUXURY COLLECTION
        REVPAR ($)         196.60    195.74       0.4%
        ADR ($)            372.26    327.42      13.7%
        OCCUPANCY (%)        52.8%     59.8%     -7.0


W
        REVPAR ($)
        ADR ($)
        OCCUPANCY (%)

                                        1
                         
OTHER
        REVPAR ($)          52.86     55.86      -5.4%
        ADR ($)             87.26     76.82      13.6%
        OCCUPANCY (%)        60.6%     72.7%    -12.1


(1) Hotel Results exclude 22 hotels sold or closed during 2002 and
    2003.

(2) See next page for breakdown by division.
             STARWOOD HOTELS & RESORTS WORLDWIDE, INC.

                    Hotel Results - Same Store (1)
               For the Three Months Ended June 30, 2003
                               UNAUDITED

                                    EUROPE
                         
                           2003      2002      Var.
                         --------- --------- 

                                   29 Hotels
                         
OWNED HOTELS
          REVPAR ($)       146.96    144.17      1.9%
          ADR ($)          241.41    212.79     13.4%
          OCCUPANCY (%)      60.9%     67.8%    -6.9

                                     11
                         
SHERATON
          REVPAR ($)       101.19     99.95      1.2%
          ADR ($)          162.86    146.56     11.1%
          OCCUPANCY (%)      62.1%     68.2%    -6.1

                                     11
                         
WESTIN
          REVPAR ($)       185.48    179.76      3.2%
          ADR ($)          295.06    253.91     16.2%
          OCCUPANCY (%)      62.9%     70.8%    -7.9

                                      7
                         
LUXURY COLLECTION
          REVPAR ($)       196.60    195.74      0.4%
          ADR ($)          372.26    327.42     13.7%
          OCCUPANCY (%)      52.8%     59.8%    -7.0



OTHER
          REVPAR ($)
          ADR ($)
          OCCUPANCY (%)



                                LATIN AMERICA
                         
                           2003      2002      Var.
                         --------- --------- 

                                   12 Hotels
                         
OWNED HOTELS
          REVPAR ($)        49.40     55.20    -10.5%
          ADR ($)           94.34    103.59     -8.9%
          OCCUPANCY (%)      52.4%     53.3%    -0.9

                                      9
                         
SHERATON
          REVPAR ($)        42.81     49.48    -13.5%
          ADR ($)           88.87     98.97    -10.2%
          OCCUPANCY (%)      48.2%     50.0%    -1.8

                                      3
                         
WESTIN
          REVPAR ($)        78.48     82.49     -4.9%
          ADR ($)          110.76    119.56     -7.4%
          OCCUPANCY (%)      70.9%     69.0%     1.9


LUXURY COLLECTION
          REVPAR ($)
          ADR ($)
          OCCUPANCY (%)



OTHER
          REVPAR ($)
          ADR ($)
          OCCUPANCY (%)



                                 ASIA PACIFIC
                         
                           2003      2002      Var.
                         --------- --------- 

                                   4 Hotels
                         
OWNED HOTELS
          REVPAR ($)        66.45     63.81      4.1%
          ADR ($)          108.74     98.37     10.5%
          OCCUPANCY (%)      61.1%     64.9%    -3.8

                                      3
                         
SHERATON
          REVPAR ($)        74.79     68.80      8.7%
          ADR ($)          121.74    114.76      6.1%
          OCCUPANCY (%)      61.4%     60.0%     1.4


WESTIN
          REVPAR ($)
          ADR ($)
          OCCUPANCY (%)


LUXURY COLLECTION
          REVPAR ($)
          ADR ($)
          OCCUPANCY (%)


                                      1
                         
OTHER
          REVPAR ($)        52.86     55.86     -5.4%
          ADR ($)           87.26     76.82     13.6%
          OCCUPANCY (%)      60.6%     72.7%   -12.1


(1) Hotel Results exclude 22 hotels sold or closed during 2002 and
    2003.
             STARWOOD HOTELS & RESORTS WORLDWIDE, INC.

                    Hotel Results - Same Store (1)
                For the Six Months Ended June 30, 2003
                               UNAUDITED

                                  WORLDWIDE
                         
                           2003      2002      Var.
                         --------- --------- 

                                   143 Hotels
                         
OWNED HOTELS
          REVPAR ($)        95.38     98.27     -2.9%
          ADR ($)          151.65    153.21     -1.0%
          OCCUPANCY (%)      62.9%     64.1%    -1.2

                                      61
                         
SHERATON
          REVPAR ($)        76.00     80.85     -6.0%
          ADR ($)          126.17    130.64     -3.4%
          OCCUPANCY (%)      60.2%     61.9%    -1.7

                                      36
                         
WESTIN
          REVPAR ($)       110.57    110.03      0.5%
          ADR ($)          160.63    157.10      2.2%
          OCCUPANCY (%)      68.8%     70.0%    -1.2

                                      12
                         
LUXURY COLLECTION
          REVPAR ($)       192.06    206.64     -7.1%
          ADR ($)          337.86    337.10      0.2%
          OCCUPANCY (%)      56.8%     61.3%    -4.5

                                      12
                         
W
          REVPAR ($)       133.73    127.39      5.0%
          ADR ($)          200.20    203.50     -1.6%
          OCCUPANCY (%)      66.8%     62.6%     4.2

                                      22
                         
OTHER
          REVPAR ($)        66.64     70.88     -6.0%
          ADR ($)          110.80    113.43     -2.3%
          OCCUPANCY (%)      60.1%     62.5%    -2.4





                                NORTH AMERICA
                         
                           2003      2002      Var.
                         --------- --------- 

                                   98 Hotels
                         
OWNED HOTELS
          REVPAR ($)        96.18    100.48     -4.3%
          ADR ($)          148.29    153.49     -3.4%
          OCCUPANCY (%)      64.9%     65.5%    -0.6

                                      38
                         
SHERATON
          REVPAR ($)        79.96     86.29     -7.3%
          ADR ($)          127.43    135.05     -5.6%
          OCCUPANCY (%)      62.7%     63.9%    -1.2

                                      22
                         
WESTIN
          REVPAR ($)       101.47    102.76     -1.3%
          ADR ($)          143.01    143.97     -0.7%
          OCCUPANCY (%)      71.0%     71.4%    -0.4

                                      5
                         
LUXURY COLLECTION
          REVPAR ($)       213.16    239.77    -11.1%
          ADR ($)          345.92    369.95     -6.5%
          OCCUPANCY (%)      61.6%     64.8%    -3.2

                                      12
                         
W
          REVPAR ($)       133.73    127.39      5.0%
          ADR ($)          200.20    203.50     -1.6%
          OCCUPANCY (%)      66.8%     62.6%     4.2

                                      21
                         
OTHER
          REVPAR ($)        67.42     73.13     -7.8%
          ADR ($)          115.00    119.49     -3.8%
          OCCUPANCY (%)      58.6%     61.2%    -2.6





                              INTERNATIONAL(2)
                         
                          2003      2002      Var.
                         -------- --------- 

                                  45 Hotels
                         
OWNED HOTELS
          REVPAR ($)       93.02     91.74      1.4%
          ADR ($)         162.88    152.32      6.9%
          OCCUPANCY (%)     57.1%     60.2%    -3.1

                                     23
                         
SHERATON
          REVPAR ($)       67.80     69.58     -2.6%
          ADR ($)         123.19    120.51      2.2%
          OCCUPANCY (%)     55.0%     57.7%    -2.7

                                     14
                         
WESTIN
          REVPAR ($)      140.30    134.16      4.6%
          ADR ($)         226.52    204.48     10.8%
          OCCUPANCY (%)     61.9%     65.6%    -3.7

                                     7
                         
LUXURY COLLECTION
          REVPAR ($)      159.95    156.23      2.4%
          ADR ($)         322.63    279.20     15.6%
          OCCUPANCY (%)     49.6%     56.0%    -6.4


W
          REVPAR ($)
          ADR ($)
          OCCUPANCY (%)

                                     1
                         
OTHER
          REVPAR ($)       60.52     53.46     13.2%
          ADR ($)          84.08     73.90     13.8%
          OCCUPANCY (%)     72.0%     72.3%    -0.3


(1) Hotel Results exclude 22 hotels sold or closed during 2002 and
    2003.

(2) See next page for breakdown by division.
             STARWOOD HOTELS & RESORTS WORLDWIDE, INC.
                    Hotel Results - Same Store (1)
                For the Six Months Ended June 30, 2003
                               UNAUDITED



                                    EUROPE
                         
                           2003      2002      Var.
                         --------- --------- 

                                   29 Hotels
                         
OWNED HOTELS
          REVPAR ($)       127.33    121.36       4.9%
          ADR ($)          222.35    193.17      15.1%
          OCCUPANCY (%)      57.3%     62.8%     -5.5

                                      11
                         
SHERATON
          REVPAR ($)        92.90     91.19       1.9%
          ADR ($)          157.43    139.65      12.7%
          OCCUPANCY (%)      59.0%     65.3%     -6.3

                                      11
                         
WESTIN
          REVPAR ($)       158.07    145.34       8.8%
          ADR ($)          269.94    231.60      16.6%
          OCCUPANCY (%)      58.6%     62.8%     -4.2

                                      7
                         
LUXURY COLLECTION
          REVPAR ($)       159.95    156.23       2.4%
          ADR ($)          322.63    279.20      15.6%
          OCCUPANCY (%)      49.6%     56.0%     -6.4



OTHER
          REVPAR ($)
          ADR ($)
          OCCUPANCY (%)





                                 LATIN AMERICA
                         
                           2003      2002      Var.
                         --------- --------- 

                                   12 Hotels
                         
OWNED HOTELS
          REVPAR ($)        54.89     62.10     -11.6%
          ADR ($)          101.84    112.49      -9.5%
          OCCUPANCY (%)      53.9%     55.2%     -1.3

                                      9
                         
SHERATON
          REVPAR ($)        46.28     53.60     -13.7%
          ADR ($)           92.39    104.40     -11.5%
          OCCUPANCY (%)      50.1%     51.3%     -1.2

                                      3
                         
WESTIN
          REVPAR ($)        93.34    102.68      -9.1%
          ADR ($)          131.72    139.42      -5.5%
          OCCUPANCY (%)      70.9%     73.6%     -2.7


LUXURY COLLECTION
          REVPAR ($)
          ADR ($)
          OCCUPANCY (%)



OTHER
          REVPAR ($)
          ADR ($)
          OCCUPANCY (%)





                                 ASIA PACIFIC
                         
                             2003      2002    Var.
                         --------- --------- 

                                    4 Hotels
                         
OWNED HOTELS
          REVPAR ($)        68.86     60.76      13.3%
          ADR ($)          104.78     94.44      10.9%
          OCCUPANCY (%)      65.7%     64.3%      1.4

                                      3
                         
SHERATON
          REVPAR ($)        74.04     65.33      13.3%
          ADR ($)          119.71    110.15       8.7%
          OCCUPANCY (%)      61.8%     59.3%      2.5


WESTIN
          REVPAR ($)
          ADR ($)
          OCCUPANCY (%)


LUXURY COLLECTION
          REVPAR ($)
          ADR ($)
          OCCUPANCY (%)


                                      1
                         
OTHER
          REVPAR ($)        60.52     53.46      13.2%
          ADR ($)           84.08     73.90      13.8%
          OCCUPANCY (%)      72.0%     72.3%     -0.3

(1) Hotel Results exclude 22 hotels sold or closed during 2002 and
    2003.

             STARWOOD HOTELS & RESORTS WORLDWIDE, INC.
                        Debt Portfolio Summary
                          As of June 30, 2003
                               UNAUDITED



                              Balance                          Avg
                    Interest    (in       % of     Interest  Maturity
       Debt          Terms    millions)  Portfolio   Rate   (in years)
 -------- ---------- ---------- -------- 

Floating Rate Debt:

Senior credit
 facility
   Revolving credit Various
    facility         + 162.5      $167          3%    3.93%    3.3
   Term loan        LIBOR +
                      162.5        300          6%    2.75%    2.5
                             ---------- ---------- -------- 
                                   467          9%    3.17%    2.8

Mortgages and other Various        258          5%    4.93%    1.7

Interest rate swaps Various      1,002         20%    5.04%
                             ---------- ---------- 

    Total Floating               1,727         34%    4.51%    2.4

Fixed Rate Debt:

  Sheraton Holding
   public debt                   1,326         26%    6.52%    7.7 (1)

  Senior notes                   1,551         31%    7.04%    6.5 (2)

  Convertible debt 
   Series B                        321          7%    3.25%    3.3 (3)

  Convertible debt                 360          7%    3.50%    2.9

  Mortgages and other              770         15%    7.26%    9.0

  Interest rate swaps           (1,002)       -20%    7.25%
                               ---------- ---------- 

    Total Fixed                  3,326         66%    5.91%    6.8
                               ---------- ---------- 

        Total Debt              $5,053        100%    5.44%    6.2
                             ========== ========== ========





                                 
                                               Maturities
                                 
                                      less than 1 year  $          434
                                             2-3 years           1,156
                                             4-5 years           1,397
                                  greater than 5 years           2,066
                                                         
                                                        $        5,053
                                                         =============

                                 




(1) Balance consists of outstanding public debt of $1.297 billion and
a $17 million fair value adjustment related to the unamortized gain on
fixed to floating interest rate swaps terminated in September 2002 and
a $12 million fair value adjustment related to current fixed to
floating interest rate swaps.

(2) Balance consists of outstanding public debt of $1.495 billion and
a $34 million fair value adjustment related to the unamortized gain on
fixed to floating interest rate swaps terminated in September 2002 and
a $22 million fair value adjustment related to current fixed to
floating interest rate swaps.

(3) Average maturity reflects the maturity date of the Revolving
credit facility which would be used to refinance the amount put to the
Company.
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.