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Hovnanian Enterprises Reports Third Quarter Fiscal 2009 Results

PR Newswire
posted: 82 DAYS 2 HOURS AGO

RED BANK, N.J., Sept. 2 /PRNewswire-FirstCall/ -- Hovnanian Enterprises, Inc. (NYSE: HOV), a leading national homebuilder, reported results for its third quarter and nine months ended July 31, 2009.

RESULTS FOR THE THREE AND NINE MONTH PERIODS ENDED JULY 31, 2009:

  • Total revenues were $387.1 million for the three months ended July 31, 2009 compared with $716.5 million in the third quarter of the prior year. For the first nine months of fiscal 2009, total revenues were $1.2 billion compared with $2.6 billion for the nine month period in the previous year.

  • For the third quarter of fiscal 2009, the after-tax net loss was $168.9 million, or $2.16 per common share, compared with a net loss of $202.5 million, or $2.67 per common share, in the same period last year. For the first nine months of fiscal 2009, the after-tax net loss was $465.9 million, or $5.96 per common share, compared with a net loss of $674.1 million, or $9.98 per common share, in the same period in the prior year.

  • Pre-tax land-related charges during the third quarter of fiscal 2009 were $105.7 million, including land impairments of $94.6 million, write-offs of predevelopment costs and land deposits of $6.5 million and $4.6 million representing the write down of our investments in certain unconsolidated joint ventures.

  • The number of net contracts for the third quarter of fiscal 2009, excluding unconsolidated joint ventures, declined 9% to 1,442 homes compared with the prior year's third quarter. For the nine month period ended July 31, 2009, the number of net contracts, excluding unconsolidated joint ventures, was 3,989 homes, a 25% decline, compared with the first nine months a year ago.

  • At July 31, 2009, there were 198 active selling communities, excluding unconsolidated joint ventures, a decline of 156 active communities, or 44%, from the end of the third quarter of fiscal 2008.

  • Net contracts per active selling community increased 62% from 4.5 in last year's third quarter to 7.3 net contracts per active selling community in the third quarter of fiscal 2009.

  • Deliveries, excluding unconsolidated joint ventures, were 1,322 homes for the 2009 third quarter, a 39% decline from 2,185 homes in last year's third quarter. For the first nine months of 2009, deliveries, excluding unconsolidated joint ventures, declined 53% to 3,918 homes compared with 8,283 home deliveries in the same period for the prior year.

  • During the third quarter of fiscal 2009, the Company reduced its debt by approximately $119.2 million through cash tender offers for its unsecured senior and senior subordinated notes for which the Company expended approximately $80.5 million. As a result, a $37.0 million gain on extinguishment of debt net of costs was recorded during the third quarter of fiscal 2009.

  • The contract cancellation rate, excluding unconsolidated joint ventures, for the third quarter of fiscal 2009 was 23%, compared with the contract cancellation rate of 32% in the third quarter of fiscal 2009.

  • The pre-tax loss was $148.0 million for the 2009 third quarter and $423.2 million for the first nine months of fiscal 2009. Excluding land-related charges and the gain from extinguishment of debt, the pre-tax loss was $79.3 million and $294.3 million, respectively, for the three month and nine month periods ended July 31, 2009.

  • The FAS 109 current and deferred tax valuation allowance charge to earnings was $76.7 million during the third quarter of 2009 and $198.3 million year to date and as of July 31, 2009, the total valuation allowance is $873.8 million. This FAS 109 charge is a non-cash valuation allowance against the tax assets for GAAP purposes. For tax purposes, the tax deductions associated with the tax assets may be carried forward for 20 years.

CASH AND INVENTORY AS OF JULY 31, 2009:

  • At July 31, 2009, homebuilding cash was $545.6 million and the balance on the revolving credit facility was zero. Cash flow during the third quarter of fiscal 2009, excluding approximately $80.5 million expended on the tender offers and $100.0 million to pay down the balance on the revolving credit facility, was negative $48.5 million.

  • The total land position, as of July 31, 2009, decreased by 13,746 lots, or 29%, compared to July 31, 2008, reflecting decreases of 4,023 owned lots and 9,723 optioned lots.

  • As of July 31, 2009, lots controlled under option contracts totaled 13,395 and owned lots totaled 19,541. The total land position of 32,936 lots represents a 73% decline from the peak total land position at April 30, 2006.

  • Started unsold homes, excluding models, declined 42%, to 793 at July 31, 2009 compared to 1,365 at July 31, 2008.

OTHER KEY OPERATING DATA:

  • Contract backlog, as of July 31, 2009, excluding unconsolidated joint ventures, was 1,978 homes with a sales value of $614.2 million, a decrease of 34% compared to July 31, 2008.

  • Homebuilding gross margin, before interest expense included in cost of sales, increased for the third consecutive quarter to 9.1% for the third quarter of 2009, compared to 8.5% in the fiscal 2008 third quarter and 8.3% in the 2009 second quarter.

  • Pre-tax income from Financial Services was $2.6 million in the third quarter of fiscal 2009 and $6.7 million for the first nine months of fiscal 2009.

  • During the third quarter of fiscal 2009, home deliveries through unconsolidated joint ventures were 69 homes, compared with 168 homes in the third quarter of the prior year. During the first nine months of fiscal 2009, home deliveries through unconsolidated joint ventures were 215 homes compared with 519 homes during the same period a year ago.

COMMENTS FROM MANAGEMENT:

"The trend of improved contracts per active selling community continued for the third consecutive quarter, with the most significant year-over-year increase of 62% occurring in our third quarter," commented Ara K. Hovnanian, President and Chief Executive Officer. "This progress in sales pace has come despite additional job losses, another dip in consumer confidence and rising mortgage rates."

"Recent data from the S&P/Case-Shiller Index and the National Association of Realtors suggests that stabilizing trends are emerging in the price for existing homes," continued Mr. Hovnanian. "Additionally, our contract cancellation rate during the third quarter was 23%, which is back to more normalized levels and implies that homebuyers entering contracts today are more realistic about the current housing situation. Home ownership affordability continues to be very appealing, particularly for entry-level buyers, which comprised 37% of the applications our mortgage company received during the third quarter."

"We continue to focus on maximizing liquidity and reducing our debt levels," stated J. Larry Sorsby, Chief Financial Officer. "Through debt tender offers, we successfully reduced debt by an additional $119 million during the third quarter. Since the beginning of our fiscal year, we have reduced our outstanding debt and future annual interest payments by approximately $740 million and $50 million, respectively. We further reduced our near-term maturities through these recent actions and now have only $11 million in face value that comes due in January 2010, with another $113 million that matures in April 2012. Our cash position of $546 million reflects $81 million used for the debt tender offers and $100 million used to pay off the balance on our revolving credit facility. As we look forward, our debt covenants will limit our ability to repurchase more debt."

"While we are encouraged by some of these developing positive trends, stiff headwinds remain - most notably, the expiration of the $8,000 federal tax credit and the $10,000 state tax credit in California for homebuyers, the likelihood of higher mortgage rates, persistently high levels of unemployment and the potential threat of foreclosures that could further increase the supply of existing homes. Accordingly, we continue to make all of our decisions with cash flow as the main guiding principal. We remain steadfast in our approach to take the necessary steps to manage our company through this downturn and ensure we are in the best possible position to take advantage of opportunities that will present themselves as our homebuilding markets inevitably recover," concluded Mr. Hovnanian.

WEBCAST INFORMATION:

Hovnanian Enterprises will webcast its fiscal 2009 third quarter financial results conference call at 11:00 a.m. E.T. on Thursday, September 3, 2009. The webcast can be accessed live through the "Investor Relations" section of Hovnanian Enterprises' Website at http://www.khov.com. For those who are not available to listen to the live webcast, an archive of the broadcast will be available under the "Audio Archives" section of the Investor Relations page on the Hovnanian Website at http://www.khov.com. The archive will be available for 12 months.

ABOUT HOVNANIAN ENTERPRISES:

Hovnanian Enterprises, Inc., founded in 1959 by Kevork S. Hovnanian, Chairman, is headquartered in Red Bank, New Jersey. The Company is one of the nation's largest homebuilders with operations in Arizona, California, Delaware, Florida, Georgia, Illinois, Kentucky, Maryland, Minnesota, New Jersey, New York, North Carolina, Ohio, Pennsylvania, South Carolina, Texas, Virginia and West Virginia. The Company's homes are marketed and sold under the trade names K. Hovnanian Homes, Matzel & Mumford, Brighton Homes, Parkwood Builders, Town & Country Homes, Oster Homes, First Home Builders of Florida and CraftBuilt Homes. As the developer of K. Hovnanian's Four Seasons communities, the Company is also one of the nation's largest builders of active adult homes.

Additional information on Hovnanian Enterprises, Inc., including a summary investment profile and the Company's 2008 annual report, can be accessed through the "Investor Relations" section of the Hovnanian Enterprises' website at http://www.khov.com. To be added to Hovnanian's investor e-mail or fax lists, please send an e-mail to IR@khov.com or sign up at http://www.khov.com.

NON-GAAP FINANCIAL MEASURES:

Consolidated earnings before interest expense, income taxes, depreciation and amortization ("EBITDA") and before inventory impairment loss and land option write-offs and gain on extinguishment of debt ("Adjusted EBITDA") are not U.S. generally accepted accounting principles (GAAP) financial measures. The most directly comparable GAAP financial measure is net income (loss). The reconciliation of EBITDA and Adjusted EBITDA to net loss is presented in a table attached to this earnings release.

Cash flow is a non-GAAP financial measure. The most directly comparable GAAP financial measure is Net Cash provided by (or used in) Operating Activities. The Company uses cash flow to mean the amount of Net Cash provided by (or used in) Operating Activities for the period, as reported on the Consolidated Statement of Cash Flows, excluding changes in mortgage notes receivable at the mortgage company, plus (or minus) the amount of Net Cash provided by (or used in) Investing Activities. For the third quarter of 2009, cash flow was negative $48.5 million, which was derived from $49.5 million from net cash used in operating activities plus the change in mortgage notes receivable of $1.0 million with no change in cash from investing activities.

Loss Before Income Taxes Excluding Land-Related Charges, Intangible Impairments and Gain on Extinguishment of Debt is a non-GAAP financial measure. The most directly comparable GAAP financial measure is Loss Before Income Taxes. The reconciliation of Loss Before Income Taxes Excluding Land-Related Charges, Intangible Impairments and Gain on Extinguishment of Debt to Loss Before Income Taxes is presented in a table attached to this earnings release.

Note: All statements in this Press Release that are not historical facts should be considered as "forward-looking statements" within the meaning of the "Safe Harbor" Provisions of the Private Securities Litigation Reform Act of 1995. Such statements involve known and unknown risks, uncertainties and other factors that may cause actual results, performance or achievements of the Company to be materially different from any future results, performance or achievements expressed or implied by the forward-looking statements. Such risks, uncertainties and other factors include, but are not limited to, (1) changes in general and local economic and industry and business conditions, (2) adverse weather conditions and natural disasters, (3) changes in market conditions and seasonality of the Company's business, (4) changes in home prices and sales activity in the markets where the Company builds homes, (5) government regulation, including regulations concerning development of land, the home building, sales and customer financing processes, and the environment, (6) fluctuations in interest rates and the availability of mortgage financing, (7) shortages in, and price fluctuations of, raw materials and labor, (8) the availability and cost of suitable land and improved lots, (9) levels of competition, (10) availability of financing to the Company, (11) utility shortages and outages or rate fluctuations, (12) levels of indebtedness and restrictions on the Company's operations and activities imposed by the agreements governing the Company's outstanding indebtedness, (13) operations through joint ventures with third parties, (14) product liability litigation and warranty claims, (15) successful identification and integration of acquisitions, (16) significant influence of the Company's controlling stockholders, (17) geopolitical risks, terrorist acts and other acts of war and (18) other factors described in detail in the Company's Form 10-K for the year ended October 31, 2008 and in the Company's Form 10-Q for the quarter ended April 30, 2009.

(Financial Tables Follow)

    Hovnanian Enterprises, Inc.
    July 31, 2009
    Statements of Consolidated Operations
    (Dollars in Thousands, Except Per Share)

                                      Three Months Ended   Nine Months Ended
                                           July 31,              July 31,
                                           --------              --------
                                        2009      2008        2009      2008
                                        ----      ----        ----      ----
                                        (Unaudited)          (Unaudited)

    Total Revenues                  $387,114   $716,541 $1,158,897 $2,586,681
    Costs and Expenses (a)           566,622    914,974  1,971,695  3,288,910
    Gain on Extinguishment of Debt    37,016          -    427,804          -
    Loss from Unconsolidated Joint
     Ventures                         (5,537)      (920)   (38,220)    (9,356)
                                      ------       ----    -------     ------

    Loss Before Income Taxes        (148,029)  (199,353)  (423,214)  (711,585)
    Income Tax Provision (Benefit)    20,883      3,124     42,729    (37,454)
                                      ------      -----     ------     ------

    Net Loss                       $(168,912) $(202,477) $(465,943) $(674,131)
                                   =========  =========  =========  =========


    Per Share Data:
    Basic and Assuming Dilution:
       Loss Per Common Share          $(2.16)    $(2.67)    $(5.96)    $(9.98)
       Weighted Average Number of
        Common Shares Outstanding (b) 78,065     75,723     78,208     67,574


    (a) Includes inventory impairment loss and land option write-offs.
    (b) For periods with a net loss, basic shares are used in accordance
        with GAAP rules.


    Hovnanian Enterprises, Inc.
    July 31, 2009
    Reconciliation of Loss Before Income Taxes Excluding Land-Related
    Charges, Intangible Impairments and Gain on Extinguishment of Debt to
    Loss Before Income Taxes
    (Dollars in Thousands)

                                      Three Months Ended   Nine Months Ended
                                            July 31,             July 31,
                                            --------             --------
                                        2009       2008       2009      2008
                                        ----       ----       ----      ----
                                         (Unaudited)           (Unaudited)

    Loss Before Income Taxes       $(148,029) $(199,353) $(423,214) $(711,585)
    Inventory Impairment Loss
     and Land Option Write-Offs      101,130    110,933    521,505    446,961
    Unconsolidated Joint Venture
     Investment, Intangible and
     Land-Related Charges              4,646        725     35,197      9,877
    Gain on Extinguishment of Debt   (37,016)         -   (427,804)         -
                                     -------        ---   --------        ---

    Loss Before Income Taxes
     Excluding Land-Related Charges,
     Intangible Impairments and
     Gain on Extinguishment of
     Debt (a)                       $(79,269)  $(87,695) $(294,316) $(254,747)
                                    ========   ========  =========  =========

    (a) Loss Before Income Taxes Excluding Land-related Charges, Intangible
        Impairments and Gain on Extinguishment of Debt is a non-GAAP
        Financial measure. The most directly comparable GAAP financial
        measure is Loss Before Income Taxes.



    Hovnanian Enterprises, Inc.
    July 31, 2009
    Gross Margin
    (Dollars in Thousands)

                                   Homebuilding             Homebuilding
                                   Gross Margin             Gross Margin
                                Three Months Ended        Nine Months Ended
                                      July 31,                 July 31,
                                      --------                 --------
                                    2009       2008        2009         2008
                                    ----       ----        ----         ----
                                     (Unaudited)             (Unaudited)

    Sale of Homes               $367,141   $692,690   $1,107,891   $2,500,192
    Cost of Sales, Excluding
     Interest (a)                333,887    634,013    1,022,496    2,320,195
                                 -------    -------    ---------    ---------
    Homebuilding Gross Margin,
     Excluding Interest           33,254     58,677       85,395      179,997
    Homebuilding Cost of
     Sales Interest               20,363     34,182       67,752       95,248
                                  ------     ------       ------       ------
    Homebuilding Gross Margin,
     Including Interest          $12,891    $24,495      $17,643      $84,749
                                 =======    =======      =======      =======

    Gross Margin Percentage,
     Excluding Interest              9.1%       8.5%         7.7%         7.2%
    Gross Margin Percentage,
     Including Interest              3.5%       3.5%         1.6%         3.4%


                                      Land Sales              Land Sales
                                     Gross Margin            Gross Margin
                                   Three Months Ended     Nine Months Ended
                                       July 31,                 July 31,
                                       --------                 --------
                                    2009      2008         2009          2008
                                    ----      ----         ----          ----
                                     (Unaudited)               (Unaudited)

    Land Sales                    $8,488     $4,950      $14,388      $31,443
    Cost of Sales, Excluding
     Interest (a)                  3,982      1,520        7,197       25,747
                                   -----      -----        -----       ------
    Land Sales Gross Margin,
     Excluding Interest            4,506      3,430        7,191        5,696
    Land Sales Interest            4,258      1,291        6,038        3,385
                                   -----      -----        -----        -----
    Land Sales Gross Margin,
     Including Interest             $248     $2,139       $1,153       $2,311
                                    ====     ======       ======       ======

    (a) Does not include cost associated with walking away from land options
        or inventory impairment losses which are recorded as Inventory
        impairment loss and land option write-offs in the Condensed
        Consolidated Statements of Operations.



    Hovnanian Enterprises, Inc.
    July 31, 2009
    Reconciliation of Adjusted EBITDA to Net Loss
    (Dollars in Thousands)

                                      Three Months Ended    Nine Months Ended
                                            July 31,              July 31,
                                            --------              --------
                                        2009       2008       2009       2008
                                        ----       ----       ----       ----
                                         (Unaudited)           (Unaudited)

    Net Loss                       $(168,912) $(202,477) $(465,943) $(674,131)
    Income Tax Provision (Benefit)    20,883      3,124     42,729    (37,454)
    Interest Expense                  48,563     46,128    140,486    110,290
                                      ------     ------    -------    -------
    EBIT (a)                         (99,466)  (153,225)  (282,728)  (601,295)
    Depreciation                       3,828      4,498     13,114     13,603
    Amortization of Debt Costs         1,628      1,224      4,859      2,320
    Amortization of Intangibles            -        293          -      1,520
                                         ---        ---        ---      -----
    EBITDA (b)                       (94,010)  (147,210)  (264,755)  (583,852)
    Inventory Impairment Loss and
     Land Option Write-offs          101,130    110,933    521,505    446,961
    Gain on Extinguishment of Debt   (37,016)         -   (427,804)         -
                                     -------        ---   --------        ---
    Adjusted EBITDA (c)             $(29,896)  $(36,277) $(171,054) $(136,891)
                                    ========   ========  =========  =========

    Interest Incurred                $43,944    $51,268   $145,042   $137,390

    Adjusted EBITDA to Interest
     Incurred                          (0.68)     (0.71)     (1.18)     (1.00)

    (a) EBIT is a non-GAAP financial measure. The most directly comparable
        GAAP financial measure is net loss.  EBIT represents earnings before
        interest expense and income taxes.
    (b) EBITDA is a non-GAAP financial measure. The most directly comparable
        GAAP financial measure is net loss.  EBITDA represents earnings before
        interest expense, income taxes, depreciation and amortization.
    (c) Adjusted EBITDA is a non-GAAP financial measure. The most directly
        comparable GAAP financial measure is net loss.  Adjusted EBITDA
        represents earnings before interest expense, income taxes,
        depreciation, amortization, inventory impairment loss and land option
        write-offs, and gain on extinguishment of debt.



    Hovnanian Enterprises, Inc.
    July 31, 2009
    Interest Incurred, Expensed and Capitalized
    (Dollars in Thousands)

                                     Three Months Ended     Nine Months Ended
                                           July 31,              July 31,
                                           --------             ---------
                                       2009        2008      2009       2008
                                       ----        ----      ----       ----
                                        (Unaudited)          (Unaudited)
    Interest Capitalized at
     Beginning of Period            $179,282   $177,602   $170,107   $155,642
    Plus Interest Incurred            43,944     51,268    145,042    137,390
    Less Interest Expensed            48,563     46,128    140,486    110,290
                                      ------     ------    -------    -------
    Interest Capitalized at End
     of Period (a)                  $174,663   $182,742   $174,663   $182,742
                                    ========   ========   ========   ========

    (a) The Company incurred significant inventory impairments in recent
        quarters, which are determined based on total inventory including
        capitalized interest.  However, the capitalized interest amounts are
        shown gross before allocating any portion of impairments to
        capitalized interest.



                    HOVNANIAN ENTERPRISES, INC. AND SUBSIDIARIES
                         CONDENSED CONSOLIDATED BALANCE SHEETS
                           (In Thousands Except Share Amounts)


                                                         July 31, October 31,
                                                            2009        2008
                                                            ----        ----

    ASSETS                                            (unaudited)         (1)

    Homebuilding:
      Cash and cash equivalents                         $545,591    $838,207
                                                        --------    --------

      Restricted cash and cash equivalents                19,688       4,324
                                                          ------       -----

      Inventories - at the lower of cost or fair value:
        Sold and unsold homes and lots under development 760,781   1,342,584
                                                         -------   ---------

        Land and land options held for future
         development or sale                             464,980     644,067
                                                         -------     -------

        Consolidated inventory not owned:
           Specific performance options                   31,554      10,610
           Variable interest entities                     43,141      77,022
           Other options                                  46,465      84,799
                                                          ------      ------

           Total consolidated inventory not owned        121,160     172,431
                                                         -------     -------

           Total inventories                           1,346,921   2,159,082
                                                       ---------   ---------

      Investments in and advances to unconsolidated
       joint ventures                                     35,622      71,097
                                                          ------      ------

      Receivables, deposits, and notes                    62,994      78,766
                                                          ------      ------

      Property, plant, and equipment - net                79,595      92,817
                                                          ------      ------

      Prepaid expenses and other assets                  123,915     156,595
                                                         -------     -------

           Total homebuilding                          2,214,326   3,400,888
                                                       ---------   ---------

    Financial services:
      Cash and cash equivalents                            5,538       9,849
      Restricted cash                                      2,627       4,005
      Mortgage loans held for sale or investment          60,287      90,729
      Other assets                                         2,672       5,025
                                                           -----       -----

           Total financial services                       71,124     109,608
                                                          ------     -------

    Income taxes receivable - including net deferred
      tax benefits                                             -     126,826
                                                             ---     -------

    Total assets                                      $2,285,450  $3,637,322
                                                      ==========  ==========

    (1)  Derived from the audited balance sheet as of October 31, 2008.



                HOVNANIAN ENTERPRISES, INC. AND SUBSIDIARIES
                   CONDENSED CONSOLIDATED BALANCE SHEETS
                    (In Thousands Except Share Amounts)

                                                      July 31,  October 31,
                                                         2009         2008
                                                         ----         ----
    LIABILITIES AND STOCKHOLDERS' EQUITY           (unaudited)          (1)

    Homebuilding:
      Nonrecourse land mortgages                           $-         $820
      Accounts payable and other
       liabilities                                    313,883      420,695
      Customers' deposits                              25,669       28,676
      Nonrecourse mortgages secured by
       operating properties                            21,711       22,302
      Liabilities from inventory not owned             80,882      135,077
                                                       ------      -------

          Total homebuilding                          442,145      607,570
                                                      -------      -------

    Financial services:
      Accounts payable and other
       liabilities                                      8,887       10,559
      Mortgage warehouse line of credit                49,820       84,791
                                                       ------       ------

          Total financial services                     58,707       95,350
                                                       ------       ------

    Notes payable:
      Senior secured notes                            624,705      594,734
      Senior notes                                    970,605    1,511,071
      Senior subordinated notes                       173,495      400,000
      Accrued interest                                 28,977       72,477
                                                       ------       ------

          Total notes payable                       1,797,782    2,578,282

      Income tax payable                               60,428            -
                                                       ------          ---

    Total liabilities                               2,359,062    3,281,202

    Minority interest related to
     inventory not owned                               30,183       24,880
                                                       ------       ------

    Minority interest in consolidated
     joint ventures                                       732          976
                                                          ---          ---

    Stockholders' (deficit) equity:
      Preferred stock, $.01 par value -
       authorized 100,000 shares; issued 5,600
       shares at July 31, 2009 and at October 31,
       2008 with a liquidation preference of
       $140,000                                       135,299      135,299
      Common stock, Class A, $.01 par
       value - authorized 200,000,000 shares;
       issued 74,344,096 shares at July 31, 2009
       and 73,803,879 shares at October 31, 2008
       (including 11,694,720 shares at July 31,
       2009 and October 31, 2008 held in Treasury)        743          738
      Common stock, Class B, $.01 par value
       (convertible to Class A at time of sale) -
       authorized 30,000,000 shares; issued
       15,266,567 shares at July 31, 2009 and
       15,331,494 shares at October 31, 2008
       (including 691,748 shares at July 31, 2009
       and October 31, 2008 held in Treasury)             153          153
      Paid in capital - common stock                  449,773      418,626
      Accumulated deficit                            (575,238)    (109,295)
      Treasury stock - at cost                       (115,257)    (115,257)
                                                     --------     --------

          Total stockholders' (deficit) equity       (104,527)     330,264
                                                     --------      -------

    Total liabilities and stockholders'
     (deficit) equity                              $2,285,450   $3,637,322
                                                   ==========   ==========

    (1) Derived from the audited balance sheet as of October 31, 2008.



                     HOVNANIAN ENTERPRISES, INC. AND SUBSIDIARIES
                    CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
                           (In Thousands Except Per Share Data)
                                         (unaudited)

                                  Three Months Ended       Nine Months Ended
                                        July 31,                July 31,
                                    2009       2008        2009          2008
                                    ----       ----        ----          ----
    Revenues:
      Homebuilding:
        Sale of homes           $367,141   $692,690   $1,107,891   $2,500,192
        Land sales and
         other revenues           11,044      9,750       24,731       45,863
                                  ------      -----       ------       ------

          Total homebuilding     378,185    702,440    1,132,622    2,546,055
      Financial services           8,929     14,101       26,275       40,626
                                   -----     ------       ------       ------

          Total revenues         387,114    716,541    1,158,897    2,586,681
                                 -------    -------    ---------    ---------

    Expenses:
      Homebuilding:
        Cost of sales, excluding
         interest                337,869    635,533    1,029,693    2,345,942
        Cost of sales interest    24,621     35,473       73,790       98,633
        Inventory impairment
         loss and land option
         write-offs              101,130    110,933      521,505      446,961
                                 -------    -------      -------      -------

          Total cost of sales    463,620    781,939    1,624,988    2,891,536

        Selling, general and
         administrative           55,264     90,004      187,130      287,819
                                  ------     ------      -------      -------

          Total homebuilding     518,884    871,943    1,812,118    3,179,355

      Financial services           6,345      8,234       19,568       27,554

      Corporate general and
       administrative             15,494     20,481       64,763       62,166

      Other interest              23,942     10,655       66,696       11,657

      Other operations             1,957      3,368        8,550        6,658

      Intangible amortization          -        293            -        1,520
                                     ---        ---          ---        -----

          Total expenses         566,622    914,974    1,971,695    3,288,910
                                 -------    -------    ---------    ---------

    Gain on extinguishment
     of debt                      37,016          -      427,804            -
                                  ------        ---      -------          ---

    Loss from unconsolidated
     joint ventures               (5,537)      (920)     (38,220)      (9,356)
                                  ------       ----      -------       ------

    Loss before income taxes    (148,029)  (199,353)    (423,214)    (711,585)
                                --------   --------     --------     --------

    State and federal income
     tax provision (benefit):
      State                        1,542      1,476       23,318       15,700
      Federal                     19,341      1,648       19,411      (53,154)
                                  ------      -----       ------      -------

        Total taxes               20,883      3,124       42,729      (37,454)
                                  ------      -----       ------      -------

    Net loss                   $(168,912) $(202,477)   $(465,943)   $(674,131)
                               =========  =========    =========    =========

    Per share data:
    Basic and assuming
     dilution:
      Loss per common share       $(2.16)    $(2.67)      $(5.96)      $(9.98)
      Weighted average number
       of common shares
       outstanding                78,065     75,723       78,208       67,574



    HOVNANIAN ENTERPRISES, INC.
    (DOLLARS IN THOUSANDS EXCEPT AVG. PRICE)
    (UNAUDITED)

                              Communities Under Development
                                Three Months - 7/31/2009

                                       Net Contracts(1)
                                      Three Months Ended
                                           July 31,
                                           --------
                                  2009       2008    % Change
                                  ----       ----    --------
    Northeast
                  Home              202        234    (13.7)%
                  Dollars       $84,093    $90,953     (7.5)%
                  Avg. Price   $416,302   $388,675       7.1%
    Mid-Atlantic
                  Home              237        235       0.9%
                  Dollars       $85,352    $82,437       3.5%
                  Avg. Price   $360,135   $350,796       2.7%
    Midwest
                  Home              128        115      11.3%
                  Dollars       $25,411    $26,261     (3.2)%
                  Avg. Price   $198,523   $228,365    (13.1)%
    Southeast
                  Home              117        141    (17.0)%
                  Dollars       $27,660    $32,364    (14.5)%
                  Avg. Price   $236,410   $229,539       3.0%
    Southwest
                  Home              519        533     (2.6)%
                  Dollars      $109,027   $121,223    (10.1)%
                  Avg. Price   $210,071   $227,437     (7.6)%
    West
                  Home              239        326    (26.7)%
                  Dollars       $55,053    $97,294    (43.4)%
                  Avg. Price   $230,347   $298,445    (22.8)%
    Consolidated
     Total
                  Home            1,442      1,584     (9.0)%
                  Dollars      $386,596   $450,532    (14.2)%
                  Avg. Price   $268,097   $284,427     (5.7)%
    Unconsolidated
     Joint Ventures
                  Home               60        105    (42.9)%
                  Dollars       $26,672    $43,227    (38.3)%
                  Avg. Price   $444,533   $411,695       8.0%
    Total
                  Home            1,502      1,689    (11.1)%
                  Dollars      $413,268   $493,759    (16.3)%
                  Avg. Price   $275,145   $292,339     (5.9)%

    DELIVERIES INCLUDE EXTRAS



                                          Deliveries
                                      Three Months Ended
                                           July 31,
                                           --------
                                  2009       2008    % Change
                                  ----       ----    --------
    Northeast
                  Home              201        347    (42.1)%
                  Dollars       $84,761   $169,394    (50.0)%
                  Avg. Price   $421,697   $488,167    (13.6)%
    Mid-Atlantic
                  Home              200        272    (26.5)%
                  Dollars       $75,631   $115,836    (34.7)%
                  Avg. Price   $378,155   $425,868    (11.2)%
    Midwest
                  Home              128        230    (44.3)%
                  Dollars       $29,925    $51,003    (41.3)%
                  Avg. Price   $233,789   $221,752       5.4%
    Southeast
                  Home               95        271    (64.9)%
                  Dollars       $23,152    $69,763    (66.8)%
                  Avg. Price   $243,705   $257,428     (5.3)%
    Southwest
                  Home              500        596    (16.1)%
                  Dollars      $105,518   $141,970    (25.7)%
                  Avg. Price   $211,036   $238,205    (11.4)%
    West
                  Home              198        469    (57.8)%
                  Dollars       $48,154   $144,724    (66.7)%
                  Avg. Price   $243,200   $308,580    (21.2)%
    Consolidated
     Total
                  Home            1,322      2,185    (39.5)%
                  Dollars      $367,141   $692,690    (47.0)%
                  Avg. Price   $277,716   $317,021    (12.4)%
    Unconsolidated
     Joint Ventures
                  Home               69        168    (58.9)%
                  Dollars       $25,460    $59,807    (57.4)%
                  Avg. Price   $368,986   $355,994       3.6%
    Total
                  Home            1,391      2,353    (40.9)%
                  Dollars      $392,601   $752,497    (47.8)%
                  Avg. Price   $282,243   $319,803    (11.7)%

    DELIVERIES INCLUDE EXTRAS



                                      Contract Backlog
                                          July 31,
                                          --------
                                 2009        2008     % Change
                                 ----        ----     --------
    Northeast
                  Home              479         733    (34.7)%
                  Dollars      $205,966    $329,914    (37.6)%
                  Avg. Price   $429,992    $450,089     (4.5)%
    Mid-Atlantic
                  Home              418         570    (26.7)%
                  Dollars      $165,218    $247,309    (33.2)%
                  Avg. Price   $395,258    $433,875     (8.9)%
    Midwest
                  Home              324         474    (31.6)%
                  Dollars       $62,645     $95,418    (34.3)%
                  Avg. Price   $193,349    $201,304     (4.0)%
    Southeast
                  Home              131         300    (56.3)%
                  Dollars       $34,600     $84,899    (59.2)%
                  Avg. Price   $264,122    $282,993     (6.7)%
    Southwest
                  Home              376         636    (40.9)%
                  Dollars       $81,238    $146,282    (44.5)%
                  Avg. Price   $216,059    $230,002     (6.1)%
    West
                  Home              250         263     (4.9)%
                  Dollars       $64,557     $91,666    (29.6)%
                  Avg. Price   $258,228    $348,540    (25.9)%
     Consolidated
      Total
                  Home            1,978       2,976    (33.5)%
                  Dollars      $614,224    $995,488    (38.3)%
                  Avg. Price   $310,527    $334,505     (7.2)%
    Unconsolidated
     Joint Ventures
                  Home              212          326   (35.0)%
                  Dollars      $146,747     $179,937   (18.4)%
                  Avg. Price   $692,203     $551,954     25.4%
    Total
                  Home            2,190         3,302  (33.7)%
                  Dollars      $760,971    $1,175,425  (35.3)%
                  Avg. Price   $347,475      $355,974   (2.4)%

    DELIVERIES INCLUDE EXTRAS

    Notes:

    (1) Net contracts are defined as new contracts signed during the
        period for the purchase of homes, less cancellations of prior
        contracts.



    HOVNANIAN ENTERPRISES, INC.
    (DOLLARS IN THOUSANDS EXCEPT AVG. PRICE)
    (UNAUDITED)

                              Communities Under Development
                                 Nine Months - 7/31/2009

                                      Net Contracts(1)
                                     Nine Months Ended
                                          July 31,
                                          --------
                                 2009        2008    % Change
                                 ----        ----    --------
    Northeast
                  Home              568         766   (25.8)%
                  Dollars      $254,091    $315,020   (19.3)%
                  Avg. Price   $447,343    $411,251      8.8%
    Mid-Atlantic
                  Home              615         723   (14.9)%
                  Dollars      $214,819    $262,928   (18.3)%
                  Avg. Price   $349,299    $363,663    (3.9)%
    Midwest
                  Home              388         413    (6.1)%
                  Dollars       $77,745     $88,021   (11.7)%
                  Avg. Price   $200,374    $213,126    (6.0)%
    Southeast
                  Home              361         493   (26.8)%
                  Dollars       $78,796    $118,931   (33.7)%
                  Avg. Price   $218,271    $241,239    (9.5)%
    Southwest
                  Home            1,346       1,817   (25.9)%
                  Dollars      $279,495    $414,939   (32.6)%
                  Avg. Price   $207,649    $228,365    (9.1)%
    West
                  Home              711       1,109   (35.9)%
                  Dollars      $154,777    $355,260   (56.4)%
                  Avg. Price   $217,689    $320,343   (32.0)%
    Consolidated
     Total
                  Home            3,989       5,321   (25.0)%
                  Dollars    $1,059,723  $1,555,099   (31.9)%
                  Avg. Price   $265,661    $292,257    (9.1)%
    Unconsolidated
     Joint Ventures
                  Home              164         418   (60.8)%
                  Dollars       $65,437    $177,088   (63.0)%
                  Avg. Price   $399,006    $423,658    (5.8)%
    Total
                  Home            4,153       5,739   (27.6)%
                  Dollars    $1,125,160  $1,732,187   (35.0)%
                  Avg. Price   $270,927    $301,827   (10.2)%

    DELIVERIES INCLUDE EXTRAS


                                            Deliveries
                                         Nine Months Ended
                                              July 31,
                                              --------
                                    2009        2008    % Change
                                    ----        ----    --------
    Northeast
                     Home              586       1,008   (41.9)%
                     Dollars      $254,749    $498,330   (48.9)%
                     Avg. Price   $434,725    $494,375   (12.1)%
    Mid-Atlantic
                     Home              582         906   (35.8)%
                     Dollars      $215,513    $375,888   (42.7)%
                     Avg. Price   $370,297    $414,887   (10.7)%
    Midwest
                     Home              355         698   (49.1)%
                     Dollars       $80,685    $152,675   (47.2)%
                     Avg. Price   $227,282    $218,732      3.9%
    Southeast
                     Home              393       2,344   (83.2)%
                     Dollars       $90,001    $572,127   (84.3)%
                     Avg. Price   $229,010    $244,081    (6.2)%
    Southwest
                     Home            1,390       1,932   (28.1)%
                     Dollars      $305,637    $449,803   (32.1)%
                     Avg. Price   $219,883    $232,817    (5.6)%
    West
                     Home              612       1,395   (56.1)%
                     Dollars      $161,306    $451,369   (64.3)%
                     Avg. Price   $263,571    $323,562   (18.5)%
    Consolidated
     Total
                     Home            3,918       8,283   (52.7)%
                     Dollars    $1,107,891  $2,500,192   (55.7)%
                     Avg. Price   $282,769    $301,846    (6.3)%
    Unconsolidated
     Joint Ventures
                     Home              215         519   (58.6)%
                     Dollars       $72,494    $196,388   (63.1)%
                     Avg. Price   $337,181    $378,397   (10.9)%
    Total
                     Home            4,133       8,802   (53.0)%
                     Dollars    $1,180,385  $2,696,580   (56.2)%
                     Avg. Price   $285,600    $306,360    (6.8)%

    DELIVERIES INCLUDE EXTRAS



                                    Contract Backlog
                                         July 31,
                                         --------
                                 2009        2008    % Change
                                 ----        ----    --------
    Northeast
                  Home              479         733   (34.7)%
                  Dollars      $205,966    $329,914   (37.6)%
                  Avg. Price   $429,992    $450,089    (4.5)%
    Mid-Atlantic
                  Home              418         570   (26.7)%
                  Dollars      $165,218    $247,309   (33.2)%
                  Avg. Price   $395,258    $433,875    (8.9)%
    Midwest
                  Home          324             474   (31.6)%
                  Dollars       $62,645     $95,418   (34.3)%
                  Avg. Price   $193,349    $201,304    (4.0)%
    Southeast
                  Home              131         300   (56.3)%
                  Dollars       $34,600     $84,899   (59.2)%
                  Avg. Price   $264,122    $282,993    (6.7)%
    Southwest
                  Home              376         636   (40.9)%
                  Dollars       $81,238    $146,282   (44.5)%
                  Avg. Price   $216,059    $230,002    (6.1)%
    West
                  Home              250         263    (4.9)%
                  Dollars       $64,557     $91,666   (29.6)%
                  Avg. Price   $258,228    $348,540   (25.9)%
    Consolidated
     Total
                  Home            1,978       2,976   (33.5)%
                  Dollars      $614,224    $995,488   (38.3)%
                  Avg. Price   $310,527    $334,505    (7.2)%
    Unconsolidated
     Joint Ventures
                  Home              212         326   (35.0)%
                  Dollars      $146,747    $179,937   (18.4)%
                  Avg. Price   $692,203    $551,954     25.4%
    Total
                  Home            2,190       3,302   (33.7)%
                  Dollars      $760,971  $1,175,425   (35.3)%
                  Avg. Price   $347,475    $355,974    (2.4)%

    DELIVERIES INCLUDE EXTRAS

    Notes:

    (1) Net contracts are defined as new contracts signed during the period
        for the purchase of homes, less cancellations of prior contracts.

SOURCE Hovnanian Enterprises, Inc.

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