Investor Relations

Press Release
 

Investors Real Estate Trust Announces Second Quarter Fiscal 2009 Financial and Operating Results

Company Release -
12/10/2008

MINOT, ND -- (MARKET WIRE) -- 12/10/08 -- Investors Real Estate Trust (NASDAQ: IRET) (NASDAQ: IRETP) reported financial and operating results today for the quarter ended October 31, 2008. These results are summarized below; for the full report, please access the IRET website at www.iret.com to view the quarterly report on Form 10-Q filed with the Securities and Exchange Commission for the quarter ended October 31, 2008 (click on "Investors", "Financial Reporting" and then on "SEC Filings").

During the second quarter of fiscal year 2009, IRET's revenues increased from the year-earlier period, due primarily to property acquisitions. Funds From Operations (FFO)(1)increased on an absolute basis from the year-earlier period, but declined slightly on a per share and unit basis, primarily due to dilution following the Company's October 2007 public offering of 6.9 million common shares. Net income declined from the year-earlier period, primarily due to an increase in operating expenses in the three and six months ended October 31, 2008 compared to the three and six months ended October 31, 2007. Additionally, an increase in vacancy rates in our portfolio and associated operating costs for the vacant space unreimbursed by tenants impacted net income in the second quarter of fiscal year 2009. For the three month period ended October 31, 2008, as compared to the same period of the prior fiscal year:

--  Revenues increased to $59.6 million from $54.2 million.

--  FFO increased to $16.4 million on approximately 79,668,000 weighted
    average shares and units outstanding, from $15.6 million on
    approximately 70,158,000 weighted average shares and units outstanding
   ($.21 per share and unit compared to $.22 per share and unit).

--  Net Income Available to Common Shareholders, as computed under
    generally accepted accounting principles, was $1.9 million, compared to
    $2.2 million.

For the six month period ended October 31, 2008, as compared to the same
period of the prior fiscal year:

--  Revenues increased to $118.4 million from $107.8 million.

--  FFO increased to $32.5 million on approximately 79,441,000 weighted
    average shares and units outstanding, from $31.4 million on
    approximately 69,552,000 weighted average shares and units outstanding
    ($.41 per share and unit compared to $.45 per share and unit).

--  Net Income Available to Common Shareholders, as computed under
    generally accepted accounting principles, was $3.7 million, compared
    to $4.6 million.

Operating Results

Net Operating Income (NOI)(2) from stabilized properties(3) decreased approximately 2.7%, or $869,000, during the three months ended October 31, 2008, compared to the same period one year ago. NOI from stabilized properties decreased in all of our segments except multi-family residential, which increased 5.1%.

Economic occupancy(4) levels on a stabilized property basis declined in two of our five reportable segments during the three months ended October 31, 2008, compared to the three months ended October 31, 2007. Economic occupancy levels on an all-property basis decreased or were flat in two of our five reportable segments during the three months ended October 31, 2008, compared to the three months ended October 31, 2007. Economic occupancy rates on a stabilized property and all-property basis for the three months ended October 31, 2008, as compared to the three months ended October 31, 2007, were as follows:

Economic Occupancy Levels on a Stabilized Property and All Property Basis:

                                     Stabilized
Segments                            Properties(a)        All Properties
                                --------------------  --------------------
                                   2nd        2nd        2nd        2nd
                                 Quarter    Quarter    Quarter    Quarter
                                  Fiscal     Fiscal     Fiscal     Fiscal
                                  2009       2008       2009       2008
                                ---------  ---------  ---------  ---------
Multi-Family Residential             95.1%      94.2%      94.9%      93.8%
Commercial Office                    88.5%      92.9%      88.8%      92.9%
Commercial Medical                   95.8%      95.6%      95.6%      95.6%
Commercial Industrial                96.5%      98.4%      97.3%      97.2%
Commercial Retail                    88.8%      86.9%      88.8%      86.9%

a.  For 2nd Quarter Fiscal 2009 and 2nd Quarter Fiscal 2008, stabilized
    properties excluded:

Multi-Family Residential - Indian Hills, Sioux City, IA; Cottonwood IV
                           Apartments, Bismarck, ND; Greenfield Apartments,
                           Omaha, NE; Minot 4th Street Apartments, Minot,
                           ND; Minot 11th Street Apartments, Minot, ND;
                           Minot Fairmont Apartments, Minot, ND; Minot
                           Westridge Apartments, Minot, ND; Thomasbrook
                           Apartments, Lincoln, NE and Evergreen
                           Apartments, Isanti, MN.
                           Total number of units, 611. Occupancy % for the
                           three and six months ended October 31, 2008,
                           92.6% and 88.4%, respectively.

Commercial Office -        610 Business Center, Brooklyn Park, MN;
                           Intertech, Fenton, MO; Plymouth 5095, Plymouth,
                           MN and Bismarck 715 E Broadway, Bismarck, ND.
                           Total square footage, 185,825. Occupancy % for
                           the three and six months ended October 31, 2008,
                           95.4% and 95.1%, respectively.

Commercial Medical -       Barry Point, Kansas City, MO; Edgewood Vista
                           Billings, Billings, MT; Edgewood Vista East
                           Grand Forks, East Grand Forks, MN; Edgewood
                           Vista Sioux Falls, Sioux Falls, SD; Edina 6405
                           France Medical, Edina, MN; Edina 6363 France
                           Medical, Edina, MN; Minneapolis 701 25th Ave
                           Medical (Riverside), Minneapolis, MN; Burnsville
                           303 Nicollet Medical (Ridgeview), Burnsville,
                           MN; Burnsville 305 Nicollet Medical
                           (Ridgeview South), Burnsville, MN; Eagan 1440
                           Duckwood Medical, Eagan, MN; Edgewood Vista
                           Belgrade, Belgrade, MT; Edgewood Vista Columbus,
                           Columbus, NE; Edgewood Vista Fargo, Fargo, ND;
                           Edgewood Vista Grand Island, Grand Island, NE;
                           Edgewood Vista Norfolk, Norfolk, NE and 2828
                           Chicago Avenue, Minneapolis, MN.
                           Total square footage, 597,265. Occupancy % for
                           the three and six months ended October 31, 2008,
                           95.2% and 97.0%, respectively.

Commercial Industrial -    Cedar Lake Business Center, St. Louis Park, MN;
                           Urbandale, Urbandale, IA; Woodbury 1865,
                           Woodbury, MN and Eagan 2785 & 2795 Highway 55,
                           Eagan, MN.
                           Total square footage, 846,953. Occupancy % for
                           the three and six months ended October 31, 2008,
                           100.0% and 100.0%, respectively.

Discontinued operations from fiscal 2008 include:

Multi-Family Residential - 405 Grant Avenue Apartments, Harvey, ND and
                           Sweetwater - Green Acres 1&2 Apartments, Devils
                           Lake, ND.
                           Total number of units, 60.

Commercial Office -        Minnetonka Office Building, Minnetonka, MN.
                           Total square footage, 1,142

Acquisition and Disposition Activity

During the second quarter of fiscal year 2009, IRET acquired a 36-unit apartment building located in Isanti, Minnesota, for a purchase price of $3.1 million, consisting of approximately $1.3 million in cash and limited partnership units of IRET's operating partnership valued at approximately $1.8 million, and also acquired an approximately 22,500 square foot one-story office building, on approximately 2.5 acres in Bismarck, North Dakota, for a purchase price of approximately $2.2 million. The office building is connected to a vacant four-story office property that the Company is demolishing; this vacant property is classified as Unimproved Land in the table below. The Company had no material dispositions in the second quarter of fiscal year 2009.

During the first quarter of fiscal year 2009, IRET acquired a parcel of unimproved land in Bismarck, North Dakota for approximately $576,000, and four small apartment buildings with a total of 52 units in Minot, North Dakota, for a total purchase price (excluding closing costs) of approximately $2.5 million, including the issuance of limited partnership units of IRET Properties, the Company's operating partnership, valued at $2.0 million. The Company had no dispositions in the first quarter of fiscal year 2009.

During the three months ended October 31, 2008, IRET completed the remaining interior work and tenant improvements in its approximately 31,643 square foot addition to the Company's Southdale Medical Building in Edina, Minnesota. The cost of the expansion project was approximately $6.5 million, excluding relocation, tenant improvement and leasing costs incurred to relocate tenants in the existing facility. Also during the second quarter of fiscal year 2009, IRET completed construction of an approximately 56,239 square foot medical office building and adjoining parking ramp next to the Company's existing five-story medical office building located at 2828 Chicago Avenue in Minneapolis, Minnesota. The new medical office building and adjoining parking ramp cost approximately $11.3 million to construct.

The following table details the Company's acquisitions and development projects placed in-service during the six months ended October 31, 2008:

                                               (in thousands)
                                   ----------------------------------------
                                                     Intangible Acquisition
Acquisitions                         Land   Building   Assets      Cost
                                   -------- -------- ---------- -----------

Multi-Family Residential
  33-unit Minot Westridge
   Apartments - Minot, ND          $     67 $  1,887 $        0 $     1,954
  12-unit Minot Fairmont
   Apartments - Minot, ND                28      337          0         365
  4-unit Minot 4th Street
   Apartments - Minot, ND                15       74          0          89
  3-unit Minot 11th Street
   Apartments - Minot, ND                11       53          0          64
  36-unit Evergreen Apartments -
   Isanti, MN                           380    2,720          0       3,100
                                   -------- -------- ---------- -----------
                                        501    5,071          0       5,572
Commercial Property - Office
  22,500 sq. ft. Bismarck 715 E.
   Broadway - Bismarck, ND              389    1,267        255       1,911
                                   -------- -------- ---------- -----------
                                        389    1,267        255       1,911
Commercial Property - Medical
  56,239 sq. ft. 2828 Chicago
   Avenue - Minneapolis, MN*            727   11,319          0      12,046
  31,643 sq. ft. Southdale Medical
   Expansion (6545 France) -
   Edina, MN**                            0    6,473          0       6,473
                                   -------- -------- ---------- -----------
                                        727   17,792          0      18,519
Unimproved Land
  Bismarck2130 S. 12th Street -
   Bismarck, ND                         576        0          0         576
  Bismarck 700 E. Main - Bismarck,
   ND                                   314        0          0         314
                                   -------- -------- ---------- -----------
                                        890        0          0         890

                                   -------- -------- ---------- -----------
Total Property Acquisitions        $  2,507 $ 24,130 $      255 $    26,892
                                   ======== ======== ========== ===========

*  Development property placed in service September 16, 2008.
** Development property placed in service September 17, 2008.

Development Activity

The Company has several ongoing development or renovation projects. As of October 31, 2008, IRET is engaged in the following significant development activity:

IRET Corporate Plaza: During fiscal year 2007, the Company purchased an unimproved parcel of land in Minot, North Dakota for approximately $1.8 million. The Company is constructing a mixed-use project on this site, consisting of 71 apartments and 60,100 rentable square feet of office and retail space. The Company will move its Minot, North Dakota offices to this location, occupying approximately one-third of the proposed office/retail space. Apartment marketing at the project commenced in November 2008. Current estimates are that the commercial portion of the project will be completed in the third quarter of the Company's fiscal year 2009. The expected total cost of the project is approximately $20.7 million. As of October 31, 2008, the Company has incurred approximately $16.9 million of the estimated construction cost of this project.

Shareholder Equity, Distributions and Capital Structure

On October 1, 2008, IRET paid a quarterly distribution of $0.1690 per share and unit on its common shares and limited partnership units of IRET Properties. This was IRET's 150th consecutive distribution at equal or increasing rates. IRET also paid, on September 30, 2008, a quarterly distribution of $0.5156 per share on its Series A preferred shares.

As of October 31, 2008, IRET had a total capitalization of $1.9 billion. Total capitalization is defined as the market value (closing price at end of period) of the Company's outstanding common shares and the imputed market value of the outstanding limited partnership units of IRET Properties (which are convertible, at the expiration of a specified holding period, into cash or, at the Company's sole discretion, into common shares of the Company on a one-to-one basis), plus the book value of the Company's preferred shares and the outstanding principal balance of the consolidated debt of the Company.

Conference Call Information

The Conference Call for 2nd Quarter Earnings is scheduled for Friday, December 12, 2008 at 9:00 a.m. Central Standard Time. In order to use the limited time available more efficiently, the Company requests that questions be submitted in advance, via e-mail to the attention of IRET's Investor Relations Director at msaari@iret.com, by 5:00 p.m. Central Standard Time on Wednesday, December 11, 2008. During the question and answer period, priority will be given to addressing questions submitted in advance. The call will be limited to one hour, including questions and answers. Conference call access information is as follows:

USA Toll Free Number: 1-800-860-2442

International Toll Free Number: 1-412-858-4600

A replay of the call will be archived on the "Investor Relations/Upcoming Events and Presentations" page of IRET's website, http://www.iret.com, through Friday, December 26, 2008. Questions regarding the conference call should be directed to IRET Investor Relations at msaari@iret.com.

About IRET

IRET is a self-administered, equity real estate investment trust investing in income-producing properties located primarily in the upper Midwest. IRET owns a diversified portfolio of properties consisting of 77 multi-family residential properties with 9,564 apartment units; and 66 office properties, 49 medical properties (including senior housing), 17 industrial properties and 33 retail properties with a total of approximately 11.6 million square feet of leasable space. IRET's distributions have increased every year for 38 consecutive years. IRET common and preferred shares are publicly traded on the NASDAQ Global Select Market (symbols: IRET and IRETP). IRET's press releases and supplemental information are available on the Company website at www.iret.com or by contacting Investor Relations at 701-837-4738.

Certain statements in this press release are "forward-looking statements" within the meaning 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 to differ materially from projected results. Such risks, uncertainties and other factors include, but are not limited to: fluctuations in interest rates, the effect of government regulation, the availability of capital, changes in general and local economic and real estate market conditions, competition, our ability to attract and retain skilled personnel, and those risks and uncertainties detailed from time to time in our filings with the Securities and Exchange Commission, including our 2008 Form 10-K. We assume no obligation to update or supplement forward-looking statements that become untrue because of subsequent events.


                INVESTORS REAL ESTATE TRUST AND SUBSIDIARIES
             CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited)


                                                    (in thousands, except
                                                        share data)
                                                  ------------------------
                                                  October 31,   April 30,
                                                      2008         2008
                                                  -----------  -----------
ASSETS
Real estate investments
  Property owned                                  $ 1,690,763  $ 1,648,259
  Less accumulated depreciation                      (240,452)    (219,379)
                                                  -----------  -----------
                                                    1,450,311    1,428,880
  Development in progress                              17,603       22,856
  Unimproved land                                       5,036        3,901
  Mortgage loans receivable, net of allowance of
   $11 and $11, respectively                              528          541
                                                  -----------  -----------
Total real estate investments                       1,473,478    1,456,178
                                                  -----------  -----------
Other assets
  Cash and cash equivalents                            40,855       53,481
  Marketable securities - available-for-sale              420          420
  Receivable arising from straight-lining of
   rents, net of allowance of $787 and $992,
   respectively                                        14,962       14,113
  Accounts receivable, net of allowance of $291
   and $261, respectively                               3,676        4,163
  Real estate deposits                                     86        1,379
  Prepaid and other assets                              1,813          349
  Intangible assets, net of accumulated
   amortization of $39,845 and $34,493,
   respectively                                        56,576       61,649
  Tax, insurance, and other escrow                      6,182        8,642
  Property and equipment, net of accumulated
   depreciation of $951 and $1,328, respectively        1,432        1,467
  Goodwill                                              1,392        1,392
  Deferred charges and leasing costs, net of
   accumulated amortization of $8,751 and $7,265,
   respectively                                        16,037       14,793
                                                  -----------  -----------
TOTAL ASSETS                                      $ 1,616,909  $ 1,618,026
                                                  ===========  ===========

LIABILITIES AND SHAREHOLDERS’ EQUITY
LIABILITIES
  Accounts payable and accrued expenses           $    26,645  $    33,757
  Revolving lines of credit                            15,000            0
  Mortgages payable                                 1,066,113    1,063,858
  Other                                                   703          978
                                                  -----------  -----------
TOTAL LIABILITIES                                   1,108,461    1,098,593
                                                  -----------  -----------

COMMITMENTS AND CONTINGENCIES
MINORITY INTEREST IN PARTNERSHIPS                      13,098       12,609
MINORITY INTEREST OF UNITHOLDERS IN OPERATING
 PARTNERSHIP                                          157,622      161,818
  (21,287,484 units at October 31, 2008 and
   21,238,342 units at April 30, 2008)
SHAREHOLDERS’ EQUITY
  Preferred Shares of Beneficial Interest
   (Cumulative redeemable preferred shares, no
   par value, 1,150,000 shares issued and
   outstanding at October 31, 2008 and April 30,
   2008, aggregate liquidation preference of
   $28,750,000)                                        27,317       27,317
  Common Shares of Beneficial Interest (Unlimited
   authorization, no par value, 58,713,015 shares
   issued and outstanding at October 31, 2008,
   and 57,731,863 shares issued and outstanding
   at April 30, 2008)                                 448,803      440,187
  Accumulated distributions in excess of net
   income                                            (138,392)    (122,498)
                                                  -----------  -----------
Total shareholders’ equity                            337,728      345,006
                                                  -----------  -----------
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY        $ 1,616,909  $ 1,618,026
                                                  ===========  ===========



                INVESTORS REAL ESTATE TRUST AND SUBSIDIARIES
       CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (unaudited)
    for the three months and six months ended October 31, 2008 and 2007



                                    Three Months Ended   Six Months Ended
                                        October 31          October 31
                                    ------------------  ------------------
                                    (in thousands, except per share data)
                                    --------------------------------------
                                      2008      2007      2008      2007
                                    --------  --------  --------  --------
REVENUE
  Real estate rentals               $ 48,857  $ 44,543  $ 96,514  $ 88,636
  Tenant reimbursement                10,716     9,668    21,905    19,148
                                    --------  --------  --------  --------
TOTAL REVENUE                         59,573    54,211   118,419   107,784
                                    --------  --------  --------  --------
EXPENSES
  Interest                            17,078    15,687    33,966    31,129
  Depreciation/amortization related
   to real estate investments         13,480    12,164    26,798    24,353
  Utilities                            4,607     4,296     9,041     8,244
  Maintenance                          6,585     6,021    13,584    12,027
  Real estate taxes                    7,487     6,463    14,857    12,892
  Insurance                              754       606     1,504     1,256
  Property management expenses         4,520     3,667     8,771     7,508
  Administrative expenses              1,125     1,101     2,356     2,223
  Advisory and trustee services          114       166       214       240
  Other expenses                         482       457       844       710
  Amortization related to non-real
   estate investments                    479       340       928       683
                                    --------  --------  --------  --------
TOTAL EXPENSES                        56,711    50,968   112,863   101,265
                                    --------  --------  --------  --------
Interest income                          210       339       433       693
Other income                              78        92       103       373
                                    --------  --------  --------  --------
Income before gain on sale of other
 investments and minority interest
 and discontinued operations           3,150     3,674     6,092     7,585
Gain on sale of other investments         54         3        54         2
Minority interest portion of
 operating partnership income           (700)     (855)   (1,347)   (1,835)
Minority interest portion of other
 partnerships’ loss                       19         0        82        36
                                    --------  --------  --------  --------
Income from continuing operations      2,523     2,822     4,881     5,788
Discontinued operations, net of
 minority interest                         0        14         0        29
                                    --------  --------  --------  --------
NET INCOME                             2,523     2,836     4,881     5,817
  Dividends to preferred
   shareholders                         (593)     (593)   (1,186)   (1,186)
                                    --------  --------  --------  --------
NET INCOME AVAILABLE TO COMMON
 SHAREHOLDERS                       $  1,930  $  2,243  $  3,695  $  4,631
                                    ========  ========  ========  ========
Earnings per common share from
 continuing operations              $    .03  $    .04  $    .06  $    .09
Earnings per common share from
 discontinued operations                 .00       .00       .00       .00
                                    --------  --------  --------  --------
NET INCOME PER COMMON SHARE - BASIC
 AND DILUTED                        $    .03  $    .04  $    .06  $    .09
                                    ========  ========  ========  ========




                INVESTORS REAL ESTATE TRUST AND SUBSIDIARIES
           RECONCILIATION OF NET INCOME TO FUNDS FROM OPERATIONS



                           (in thousands, except per share amounts)
                    ------------------------------------------------------
Three Months Ended
 October 31,                   2008                        2007
                    --------------------------  --------------------------
                              Weighted    Per              Weighted   Per
                                Avg      Share               Avg     Share
                               Shares     and               Shares    and
                     Amount   Units(2)  Unit(3)  Amount    Units(2) Unit(3)
                    --------  --------- ------- --------  --------- -------
Net income          $  2,523                    $  2,836
Less dividends to
 preferred
 shareholders           (593)                       (593)
                    --------                    --------
Net income
 available to
 common
 shareholders          1,930     58,374 $   .03    2,243     49,675 $   .04
Adjustments:
Minority interest
 in earnings of
 Unitholders             700     21,294              859     20,483
Depreciation and
 amortization(1)      13,840                      12,452
Gain on depreciable
 property sales          (54)                         (3)
                    --------  --------- ------- --------  --------- -------
Funds from
 operations
 applicable to
 common shares
 and Units          $ 16,416     79,668 $   .21 $ 15,551     70,158 $   .22
                    ========  ========= ======= ========  ========= =======


                          (in thousands, except per share amounts)
                    ------------------------------------------------------
Six Months Ended
 October 31,                   2008                        2007
                    --------------------------  --------------------------
                              Weighted    Per              Weighted   Per
                                Avg      Share               Avg     Share
                               Shares     and               Shares    and
                     Amount   Units(2)  Unit(3)  Amount    Units(2) Unit(3)
                    --------  --------- ------- --------  --------- -------
Net income          $  4,881                    $  5,817
Less dividends to
 preferred
 shareholders         (1,186)                     (1,186)
                    --------                    --------
Net income
 available to
 common
 shareholders          3,695     58,145 $   .06    4,631     49,169 $   .09
Adjustments:
Minority interest
 in earnings of
 Unitholders           1,347     21,296            1,846     20,383
Depreciation and
 amortization(4)      27,481                      24,937
Gain on depreciable
 property sales          (54)                         (2)
                    --------  --------- ------- --------  --------- -------
Funds from
 operations
 applicable to
 common shares
 and Units          $ 32,469     79,441 $   .41 $ 31,412     69,552 $   .45
                    ========  ========= ======= ========  ========= =======

(1) Real estate depreciation and amortization consists of the sum of
    depreciation/amortization related to real estate investments and
    amortization related to non-real estate investments from the Condensed
    Consolidated Statements of Operations, totaling $13,959 and $12,504,
    and depreciation/amortization from Discontinued Operations of $0 and
    $13, less corporate-related depreciation and amortization on office
    equipment and other assets of $119 and $65, for the three months
    ended October 31, 2008 and 2007, respectively.
(2) UPREIT Units of the Operating Partnership are exchangeable for common
    shares of beneficial interest on a one-for-one basis.
(3) Net income is calculated on a per share basis. FFO is calculated on a
    per share and unit basis.
(4) Real estate depreciation and amortization consists of the sum of
    depreciation/amortization related to real estate investments  and
    amortization related to non-real estate investments from the Condensed
    Consolidated Statements of Operations, totaling $27,726 and $25,036,
    and depreciation/amortization from Discontinued Operations of $0 and
    $29, less corporate-related depreciation and amortization on office
    equipment and other assets of $245 and $128, for the six months ended
    October 31, 2008 and 2007, respectively.


            INVESTORS REAL ESTATE TRUST AND SUBSIDIARIES
            RECONCILATION OF NET OPERATING INCOME TO THE
          CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS


                                       (in thousands)
                  ---------------------------------------------------------
Three Months       Multi-
Ended October     Family  Commercial Commercial Commercial Commercial
31, 2008        Residential -Office   -Medical  -Industrial -Retail  Total
                  --------- --------- --------- --------- -------- -------

Real estate
 revenue          $  19,402 $  20,723 $  12,960 $   2,975 $  3,513 $59,573
Real estate
 expenses             8,929     9,203     3,863       802    1,156  23,953
                  --------- --------- --------- --------- -------- -------
Net operating
 income           $  10,473 $  11,520 $   9,097 $   2,173 $  2,357  35,620
                  ========= ========= ========= ========= ======== -------
  Interest                                                         (17,078)
  Depreciation/
   amortization                                                    (13,959)
  Administrative,
   advisory and
   trustee fees                                                     (1,239)
  Other expenses                                                      (482)
  Other income                                                         288
                  --------- --------- --------- --------- -------- -------
Income before
 gain on sale of
 other
 investments and
 minority
 interest and
 discontinued
 operations                                                        $ 3,150
                  ========= ========= ========= ========= ======== =======




                                       (in thousands)
                  ---------------------------------------------------------
Three Months       Multi-
Ended October     Family  Commercial Commercial Commercial Commercial
31, 2007         Residential -Office  -Medical -Industrial -Retail  Total
                  --------- --------- --------- --------- -------- -------
Real estate
 revenue          $  18,268 $  20,611 $   8,920 $   3,027 $  3,385 $54,211
Real estate
 expenses             8,676     8,721     2,043       626      987  21,053
                  --------- --------- --------- --------- -------- -------
Net operating
 income           $   9,592 $  11,890 $   6,877 $   2,401 $  2,398  33,158
                  ========= ========= ========= ========= ======== -------
  Interest                                                         (15,687)
  Depreciation/
   amortization                                                    (12,504)
  Administrative,
   advisory and
   trustee fees                                                     (1,267)
  Other expenses                                                      (457)
  Other income                                                         431
                  --------- --------- --------- --------- -------- -------
Income before
 gain on sale of
 other
 investments and
 minority
 interest and
 discontinued
 operations                                                        $ 3,674
                  ========= ========= ========= ========= ======== =======




                                       (in thousands)
                  ---------------------------------------------------------
Six Months         Multi-
Ended October     Family  Commercial Commercial Commercial Commercial
31, 2008         Residential -Office  -Medical -Industrial -Retail  Total
                  --------- --------- --------- --------- -------- -------
Real estate
 revenue         $  38,003 $  41,529 $  25,825 $   6,071 $  6,991 $118,419
Real estate
 expenses           17,654    18,647     7,625     1,535    2,296   47,757
                 --------- --------- --------- --------- -------- --------
Net operating
 income          $  20,349 $  22,882 $  18,200 $   4,536 $  4,695   70,662
                 ========= ========= ========= ========= ======== --------
  Interest                                                         (33,966)
  Depreciation/
   amortization                                                    (27,726)
  Administrative,
   advisory and
   trustee fees                                                     (2,570)
  Other expenses                                                      (844)
  Other income                                                         536
                 --------- --------- --------- --------- -------- --------
Income before
 gain on sale of
 other
 investments and
 minority
 interest and
 discontinued
 operations                                                       $  6,092
                 ========= ========= ========= ========= ======== ========



                                       (in thousands)
                  ---------------------------------------------------------
Six Months         Multi-
Ended October     Family  Commercial Commercial Commercial Commercial
31, 2007         Residential -Office  -Medical -Industrial -Retail  Total
                  --------- --------- --------- --------- -------- -------

Real estate
 revenue         $  35,987 $  41,206 $  17,885 $   5,689 $  7,017 $107,784
Real estate
 expenses           16,960    17,437     4,316     1,125    2,089   41,927
                 --------- --------- --------- --------- -------- --------
Net operating
 income          $  19,027 $  23,769 $  13,569 $   4,564 $  4,928   65,857
                 ========= ========= ========= ========= ======== --------
  Interest                                                         (31,129)
  Depreciation/
   amortization                                                    (25,036)
  Administrative,
   advisory and
   trustee fees                                                     (2,463)
  Other expenses                                                      (710)
  Other income                                                       1,066
                 --------- --------- --------- --------- -------- --------
Income before
 gain on sale of
 other
 investments and
 minority
 interest and
 discontinued
 operations                                                       $  7,585
                 ========= ========= ========= ========= ======== ========

(1) The National Association of Real Estate Investment Trusts, Inc. (NAREIT) defines FFO as net income (computed in accordance with generally accepted accounting principles), excluding gains/losses from sales of property plus real estate depreciation and amortization. We consider FFO to be a standard supplemental measure for equity real estate investment trusts because it facilitates an understanding of the operating performance of properties without giving effect to real estate depreciation and amortization, which assume that the value of real estate assets diminishes predictably over time. Since real estate values instead historically rise or fall with market conditions, we believe that FFO provides investors and management with a more accurate indication of our financial and operating results.

(2) We measure the performance of our segments based on NOI, which we define as total revenues less property operating expenses and real estate taxes. We believe that NOI is an important supplemental measure of operating performance for a real estate investment trust's operating real estate because it provides a measure of core operations that is unaffected by depreciation, amortization, financing and general and administrative expense. NOI does not represent cash generated by operating activities in accordance with GAAP, and should not be considered an alternative to net income, net income available for common shareholders or cash flow from operating activities as a measure of financial performance. See tables below for a reconciliation of NOI to the condensed consolidated financial statements.

(3) Stabilized properties are those properties owned for the entirety of both periods being compared. While results presented on a stabilized property basis are not determined in accordance with GAAP, management believes that measuring performance on a stabilized property basis is useful to investors and to management because it enables evaluation of how the Company's properties are performing year over year.

(4) Economic occupancy represents actual rental revenues recognized for the period indicated as a percentage of scheduled rental revenues for the period. Percentage rents, tenant concessions, straightline adjustments and expense reimbursements are not considered in computing either actual revenues or scheduled rent revenues.

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CONTACT INFO

Michelle R. SaariInvestors Real Estate Trust
PO Box 1988
12 Main Street S
Minot, North Dakota 58701
phone: 701.837.4738
fax: 701.838.7785
email: msaari@iret.com
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