14/11/2024 - Brookfield Corporation: 2024 Third Quarter Supplemental Information

[X]

2024 Third Quarter Highlights

$6B

19%

LAST TWELVE MONTHS

GROWTH IN DE BEFORE

DISTRIBUTABLE EARNINGS ("DE")

REALIZATIONS1

$150B

DEPLOYABLE CAPITAL

PERFORMANCE UPDATE

We generated $1.3 billion ($0.84/share) of Distributable Earnings ("DE") during the quarter and $6.0 billion ($3.78/ share) over the last twelve months ("LTM").

DE before realizations increased 19% to a record $1.3 billion ($0.80/share) for the quarter and $4.6 billion ($2.90/share) over the LTM.

Asset Management:

  • Distributable earnings were $694 million ($0.44/share) in the quarter and $2.6 billion ($1.64/share) for the LTM.
  • Fee-relatedearnings increased by 14% compared to the prior year quarter, driven by a 23% increase in fee-bearing capital over the LTM to $539 billion as at September 30, 2024. Inflows were $21 billion in the quarter and $135 billion for the LTM.
  • During the quarter, we closed on the previously announced strategic partnership with Castlelake, a global alternative investment manager specializing in asset-based private credit including aviation and specialty finance. We also completed the acquisition of SVB Capital through Pinegrove Capital Partners, our venture investment platform formed with Sequoia Heritage.
  • Distributions or DE from direct investments were $241 million in the quarter and $903 million for the LTM.

Wealth Solutions:

  • Distributable operating earnings were $364 million ($0.23/share) in the quarter and $1.2 billion ($0.75/share) for the LTM.
  • Our insurance assets increased to over $115 billion, as we generated approximately $4.5 billion of organic inflows in the quarter, primarily driven by retail and institutional annuity sales.
  • The average investment portfolio yield on our insurance assets was 5.4%, 1.8% higher than our average cost of capital. As we continue to reposition the investment portfolio, annualized earnings for the business are poised to grow from approximately $1.5 billion today to $2 billion in the near term.
  • Today, a subsidiary of Brookfield Wealth Solutions announced an agreement to reinsure $1.4 billion of U.K. pension liabilities. This is our first transaction outside of North America, as we continue to look to diversify and expand our wealth solutions business.
  • We are raising close to $2 billion of retail capital per month through our combined wealth solutions platforms.

Operating Businesses:

  • Distributable earnings were $356 million ($0.23/share) in the quarter and $1.5 billion ($0.93/share) for the LTM.
  • Cash distributions from our operating businesses are supported by their resilient earnings and strong underlying performance. Our core real estate portfolio continues to deliver growth, with same-store net operating income ("NOI") increasing by 4% over the prior year quarter.
  • In our real estate business, we signed close to 6 million square feet of office and retail leases during the quarter. Rents on the newly signed leases were approximately 10% higher compared to those leases expiring.

Monetization Activity:

  • In the past few months, we have seen increased levels of transaction activity. We closed or advanced over $17 billion of asset sales across the business, which include retail parks in the U.K., a luxury resort in the U.S., multiple renewable power assets globally, and an office asset in Australia. All of these are expected to generate attractive returns.
  • We generated $1.4 billion ($0.88/share) of earnings from realizations over the LTM, mainly from realizing a gain of approximately $950 million on the sale of the BAM shares to American Equity Life ("AEL") shareholders in the second quarter of 2024.
  • We generated unrealized carried interest of $2.4 billion over the LTM, taking the total accrued unrealized carried interest balance to $11.5 billion at quarter end. We recognized $295 million of net realized carried interest into income to date this year.

1. Compared to the prior year quarter.

Q3 2024 Supplemental Information

Brookfield Corporation 2

2024 Third Quarter Highlights cont'd

CAPITAL ALLOCATION

  • During the quarter, we returned $203 million of capital to our shareholders via regular dividends and share repurchases. Over the last twelve months, we repurchased approximately $1 billion of Class A shares in the open market, adding approximately $0.80 of value to each remaining share.
  • The balance of our distributable earnings over the LTM was invested back into the business-the strategies managed by BAM, our wealth solutions business and our operating businesses.

LIQUIDITY

As at September 30, 2024, we had $5.7 billion of corporate liquidity, including $2.4 billion of cash and financial assets and $3.4 billion of undrawn credit lines.

  • Our balance sheet continues to be conservatively capitalized, with a corporate debt to market capitalization ratio of 13%. In addition, our corporate debt at the Corporation has a weighted-average interest rate of 4.6%, a remaining term of 13 years and modest maturities through to the end of 2025.
  • We have over $150 billion of deployable capital, which includes $66 billion of cash, financial assets and undrawn credit lines at the Corporation, our affiliates and our wealth solutions business.
  • Our strong access to capital throughout our franchise enabled us to execute on over $30 billion of financings in the past few months. This includes an $850 million loan on a high-quality mall in Las Vegas and an approximately $600 million financing for the acquisition of an industrial portfolio, demonstrating the very active CMBS market.

CONTENTS

Highlights and Overview

2

Common Share Information

26

Detailed Analysis

Reconciliation of IFRS to non-IFRS Measures

27

Asset Management

12

Endnotes

33

Wealth Solutions

16

Glossary of Terms

37

Operating Businesses

17

3 Brookfield Corporation

Q3 2024 Supplemental Information

Brookfield Corporation

We are a leading global investment firm focused on building long-term wealth for institutions and individuals around the world. We have one of the largest pools of discretionary capital globally, which is deployed across our three core businesses -Asset Management, Wealth Solutions, and our Operating Businesses. Through our core businesses, we invest in real assets that form the backbone of the global economy to deliver strong risk-adjusted returns to our stakeholders. Over the long term, we are focused on delivering 15%+ annualized returns to shareholders.

DE represents the deconsolidated earnings of the Corporation that are available for distribution to shareholders and it is our primary performance metric. DE is comprised of distributions we receive from our Asset Management, Wealth Solutions and Operating Businesses. It also includes disposition gains on our principal investments and our share of realized carried interest that is earned by our Asset Management business. We target growing our DE by 15% or more each year.

We create value for our shareholders in two ways. First, we participate in increases in the earnings and value of our Asset Management, Wealth Solutions and Operating Businesses, which enables us to increase our cash dividends paid to shareholders. Second, we are able to deploy the substantial free cash flows we retain towards supporting the growth of our three businesses, new strategic opportunities and share buybacks.

How value is created

Key Performance Metrics

How value is measured

Asset Management

Brookfield Asset Management

• Increase fee-bearing capital

• Distributable earnings

• Market price of BAM

("BAM") is a leading global alternative

• Maintain cost discipline

• Fee-bearing capital

asset manager, with over $1 trillion of

as we scale

assets under management

• Fee-related earnings

• Achieve strong investment

• Generated unrealized carried

• Multiple of target carried

returns and, in turn, earn

interest

interest, net

performance income (carried

• Realized carried interest, net

• Accumulated unrealized

interest)

carried interest, net

In addition, we invest discretionary

• Increase cash income

• Distributions from direct

• Applicable valuation

capital into and alongside private

through organic levers

investments

methods on our direct

investments

funds managed by BAM and other

• Recycle underlying assets

• Disposition gains on direct

investments

investments

Wealth Solutions

Brookfield Wealth Solutions ("BWS",

• Acquire long duration and

• Cost of insurance liabilities

• Multiple of distributable

previously known as "Brookfield

predictable insurance liabilities

• Earnings on investment

operating earnings

Reinsurance") is a leading wealth

• Proactively manage risk of

portfolio

solutions provider focused on

underwritten liabilities

securing the financial futures of

• Distributable operating

• Earn attractive risk-adjusted

individuals and institutions through a

earnings

range of wealth protection products,

returns on our investment

retirement services and tailored

portfolio in excess of the cost

of the insurance liabilities we

capital solutions

manage

Operating Businesses

We are invested in four global operating businesses in Renewable Power and Transition ("BEP"), Infrastructure ("BIP"), Private Equity ("BBU") and Real Estate ("BPG")

• Increase cash income through

• Operating FFO / Net operating

• Market price of public

organic levers

income

affiliates (BEP, BIP, BBU)

• Recycle underlying assets

• Distributions from Operating

• Fair value under IFRS

Businesses

(BPG)

Capital Allocation

We allocate the free cash flows we receive to enhance value for our shareholders

• Increase in cash dividends

• Disposition gains on principal

• Share buybacks

investments

• Contribution to growth in DE &

• Support the growth of our

DE per share

three businesses

• New strategic investments

• Special dividends

  • Applicable valuation methods based on how capital is deployed

Q3 2024 Supplemental Information

Brookfield Corporation 4

Performance Highlights

Distributable Earnings

FOR THE LTM ENDED SEP. 30 (MILLIONS)

$6,613

$5,980

$5,032 $4,992

Distributable Earnings per share2

FOR THE LTM ENDED SEP. 30

$4.23

$3.78

$3.10

$3.13

$3,375

$3,707 $4,049

$2,826

$2,134

$4,582

$2.20

$2.90

$2.28

$2.54

$1.81

$1.39

2020 2021 2022 2023 2024

  • Distributable earnings before realizations, adjusted for special distribution
  • Realized carried interest and disposition gains from principal investments
  • Adjustment for special distribution1

2020

2021

2022

2023

2024

  • Distributable earnings before realizations, adjusted for special distribution
  • Realized carried interest and disposition gains from principal investments
  • Adjustment for special distribution1

Capital Returned to Common Shareholders

FOR THE LTM ENDED SEP. 30 (MILLIONS)

$14,386

$13,099

$1,670

$1,401

$1,442

$1,191

$538

$539

$963

$737

$485

$355

$777

$862

$706

$550

$479

2020

2021

2022

2023

20243

  • Common distributions
  • Share repurchases
  • Special distributions

Capital Returned per share2

FOR THE LTM ENDED SEP. 30

$8.81

$8.00

$1.10

$0.79

$0.36

$0.88

$0.92

$0.61

$0.33

$0.46

$0.32

$0.23

$0.47

$0.51

$0.55

$0.35

$0.31

2020

2021

2022

2023

20243

  • Common distributions
  • Share repurchases
  • Special distributions

See endnotes.

5 Brookfield Corporation

Q3 2024 Supplemental Information

Distributable Earnings ("DE")

DE before realizations increased 19% to a record $1.3 billion for the quarter and $4.6 billion over the LTM

The summary below presents DE on a historical basis which includes results for periods prior to the special distribution of a 25% interest in our asset management business. For comparability, we present DE on an adjusted basis at the bottom of this page, adjusting historical results for a 25% decrease in the DE from BAM in line with the impact of the special distribution.

FOR THE PERIODS ENDED SEP. 30

Three Months

LTM

Annualized1

2024

2023

2024

2023

Page Ref.

(MILLIONS, EXCEPT PER SHARE AMOUNTS)

BAM2

$

453

$

426

$

1,697

$

1,777

$

1,833

page 12

Direct investments

241

208

903

830

838

page 15

Asset Management

694

634

2,600

2,607

2,671

Wealth Solutions

364

182

1,182

657

1,485

page 16

BEP

107

105

423

415

429

page 17

BIP

84

80

331

315

336

page 18

BBU

9

9

36

36

33

page 19

BPG

166

179

722

766

827

page 20

Other

(10)

(7)

(48)

(24)

(48)

page 17

Operating Businesses

356

366

1,464

1,508

1,577

Corporate costs and other3,4,5

(155)

(126)

(664)

(616)

(891)

page 23

Distributable earnings before realizations6

1,259

1,056

4,582

4,156

$

4,842

Realized carried interest, net

61

94

395

750

page 13

Disposition gains from principal investments

5

-

1,003

86

page 24

Distributable earnings6

$

1,325

$

1,150

$

5,980

$

4,992

Per share7

Distributable earnings before realizations

$

0.80

$

0.67

$

2.90

$

2.61

Distributable earnings

0.84

0.73

3.78

3.13

Asset Management

  • Generated DE of $694 million for the quarter and $2.6 billion for the LTM, mainly driven by a 14% increase in fee- related earnings ("FRE") compared to the prior year quarter due to strong fundraising momentum and capital deployment across our private fund strategies. This includes distributions from direct investments of $241 million for the quarter and $903 million for the LTM.

Wealth Solutions

  • DE of $364 million for the quarter and $1.2 billion for the LTM, benefitting from a full quarter of contributions from the close of AEL, organic growth and the strength of our investment performance.

Operating Businesses

  • Generated DE of $356 million for the quarter and $1.5 billion for the LTM, with cash distributions supported by the resilient earnings across our underlying businesses.

Over the LTM, we recognized $395 million of net carried interest from realizations in private funds managed by BAM and generated $1.0 billion of disposition gains from principal investments, primarily related to a gain on the sale of a portion of our BAM shares to AEL shareholders.

FOR THE PERIODS ENDED SEP. 30

Three Months

LTM

2024

2023

2024

2023

(MILLIONS)

BAM distributable earnings before realizations

$

453

$

426

$

1,697

$

1,777

Less: adjustment for the special distribution

-

-

-

(107)

Adjusted BAM distributable earnings before realizations

$

453

$

426

$

1,697

$

1,670

Adjusted distributable earnings before realizations

$

1,259

$

1,056

$

4,582

$

4,049

Per share

Adjusted distributable earnings before realizations7

$

0.80

$

0.67

$

2.90

$

2.54

See endnotes.

Q3 2024 Supplemental Information

Brookfield Corporation 6

Capital

We create value for our shareholders by increasing the cash flows generated by our investments and appreciation of capital over time as we execute operational improvements and disciplined recycling of underlying assets.

Our capital was approximately $170 billion on a blended basis as at September 30, 2024, on which we earn $5.7 billion of diversified, long-term, stable cash flows via dividends. Most of our earnings are retained for reinvestment. Over the LTM, we generated unrealized carried interest, net of costs, of $1.6 billion, which is not included in the DE presented in the below table and instead is presented on page 13.

The following table provides a breakdown of our capital as at September 30, 2024 and December 31, 2023. We provide three methods for you to review: quoted prices, our IFRS values, and blended values. We recommend that you focus on the blended values as these include quoted market values and, since we have control over these assets, we believe we could liquidate for at least these values. Nonetheless, we provide this information so you can choose how to assess the numbers.

AS AT SEP. 30, 2024 AND DEC. 31, 2023

(MILLIONS, EXCEPT PER SHARE AMOUNTS)

Quoted1

IFRS

Blended2

No. of

2024

2023

2024

2023

2024

Annualized

Units

2023 Cash Flow3

BAM

1,194

$ 56,465

$ 49,268

$

7,018

$

7,126

$

56,465

$

49,268

$

1,833

Target carried interest, net

N/A

N/A

N/A

N/A

N/A

26,860

25,980

-

Accumulated unrealized carried interest, net

N/A

N/A

N/A

N/A

N/A

6,995

6,158

-

Direct investments

N/A

N/A

N/A

11,024

12,358

11,024

12,358

838

Asset Management

18,042

19,484

101,344

93,764

2,671

Wealth Solutions4,5

9,354

6,144

22,275

14,100

1,485

BEP

302

8,677

8,034

3,431

4,302

8,677

8,034

429

BIP

207

7,366

6,571

2,175

2,537

7,366

6,571

336

BBU

132

3,170

3,058

3,265

3,291

3,170

3,058

33

BPG

Core

N/A

N/A

N/A

15,240

14,092

15,240

14,092

480

Transitional and Development6

N/A

N/A

N/A

8,427

8,321

9,943

9,783

347

Other

N/A

N/A

N/A

553

585

553

585

(48)

Operating Businesses

33,091

33,128

44,949

42,123

1,577

Total investments

60,487

58,756

168,568

149,987

5,733

Corporate and other

1,112

(589)

1,112

(589)

N/A 

Capital

61,599

58,167

169,680

149,398

$

5,733

Debt and preferred capital7

(19,231)

(16,493)

(19,231)

(16,493)

Capital, net

$

42,368

$

41,674

$

150,449

$

132,905

Per Share

$

26.40

$

25.80

$

93.76

$

82.29

Capital

Annualized Cash Flow

AS AT SEP. 30 (BILLIONS)

AS AT SEP. 30 (BILLIONS)

$5.7

$169.7

$136.1

$4.6

$3.3

$2.5

$51.8

$65.2

$68.8

$1.8

2020

2021

2022

2023

2024

2020

2021

2022

2023

2024

See endnotes.

7 Brookfield Corporation

Q3 2024 Supplemental Information

Capital Allocation

We allocate the free cash flows we receive to enhance value for our shareholders

FOR THE PERIODS ENDED SEP. 30

Three Months

LTM

2024

2023

2024

2023

(MILLIONS)

Sources

Distributable earnings, before realizations1, 2

$

1,259

$

1,056

$

4,582

$

4,156

Realized carried interest, net2

61

94

395

750

Disposition gains from principal investments2

5

-

1,003

86

1,325

1,150

5,980

4,992

Return of capital

Dividends paid to common shareholders

(124)

(109)

(479)

(550)

Share repurchases3

(79)

(218)

(963)

(737)

Reinvestment in businesses

Capital allocated to Asset Management business4

(781)

(917)

(2,283)

(5,256)

Capital allocated to Wealth Solutions business

(364)

(182)

(2,132)

(605)

Capital allocated to Operating Businesses, net

242

190

(931)

183

(1,106)

(1,236)

(6,788)

(6,965)

Net financing activities

44

(548)

1,183

1,691

Other (uses) sources5

(524)

(361)

471

(1,265)

In-period change

$

(261)

$

(995)

$

846

$

(1,547)

We target paying a modest distribution so that we are able to deploy the majority of the substantial free cash flow we receive towards supporting the growth of our businesses, new strategic investments and share repurchases.

Over the LTM we allocated $6.8 billion of capital, primarily as follows:

  • $479 million of dividends paid to common shareholders;
  • Approximately $1 billion to repurchase 24.3 million BN common shares, at prices well below our view of intrinsic value;
  • $2.3 billion to invest into various strategies managed by BAM;
  • $2.1 billion investment in Wealth Solutions business to support continued growth; and
  • $931 million primarily to opportunistically repay debt within our Operating Businesses.

Net financing activities of $1.2 billion relate to our bond issuances over the LTM, net of the repayment of maturing term notes and revolving facilities.

1. Refer to page 27 for reconciliation of IFRS to non-IFRS measures. See endnotes.

Q3 2024 Supplemental Information

Brookfield Corporation 8

Liquidity Profile and Capital Structure

We manage our liquidity and capital resources on a group-wide basis and organize it into three principal tiers:

  1. The Corporation1, inclusive of our proportionate share of the liquidity of our asset management business;
  2. Our perpetual affiliates (BEP, BIP, BBU and BPG); and
  3. Managed funds or investments, either held directly or within perpetual affiliates.

LIQUIDITY

The Corporation has very few non-discretionary capital requirements. We maintain significant liquidity ($5.7 billion in the form of corporate cash and financial assets and undrawn credit facilities) at the corporate level to further enable the growth of the broader business. This does not include our ability to issue debt or sell our liquid securities to replenish our liquidity.

On a group basis, as at September 30, 2024, we had over $150 billion of deployable capital, which included corporate liquidity, perpetual affiliate liquidity, and uncalled private fund commitments. Uncalled fund commitments include third-party commitments available for drawdown in our private funds.

AS AT SEP. 30, 2024 AND DEC. 31, 2023

Corporate Liquidity

Deployable Capital

2024

2023

2024

2023

(MILLIONS)

Cash and financial assets, net2

$

2,368

$

2,013

$

56,446

$

29,161

Undrawn committed credit facilities

3,360

2,533

9,899

9,009

Core liquidity

5,728

4,546

66,345

38,170

Third-party uncalled private fund commitments

-

-

85,294

85,658

Total liquidity

$

5,728

$

4,546

$

151,639

$

123,828

CAPITAL STRUCTURE

Virtually all of the debt within our business is issued by entities or assets within the funds, or other investing entities, that we manage and generally has no recourse to the Corporation. Only 6% of our consolidated debt is issued by, or has recourse to, the Corporation.

Our corporate capitalization was $66 billion as at September 30, 2024, with a debt to capitalization level of approximately 20% at the corporate level based on book values, which excludes virtually all of the value of our asset management business (see page 25 for details). Based on our market capitalization, the corporate debt to capitalization level was 13%.

  • Corporate borrowings excluding commercial paper totaled $12.9 billion, with a weighted-average term of 13 years, and a weighted-average interest rate of 4.6%.
  • Our corporate borrowings are supplemented by $4.3 billion of perpetual preferred shares with a weighted-average cost of 4.9%.

AS AT SEP. 30, 2024 (MILLIONS)

Corporate borrowing Term debt

Perpetual preferred shares4

Average

Total3

Maturity

Term

Rate

2024

2025

2026

2027

2028

2029+

13

4.6 %

$ 12,899

$

-

$

500

$

1,128

$

370

$

1,050

$

9,851

perp.

4.9 %

4,333

-

-

-

-

-

n/a

$ 17,232

$

-

$

500

$

1,128

$

370

$

1,050

$

9,851

See endnotes.

9 Brookfield Corporation

Q3 2024 Supplemental Information

Distributable Earnings and Net Income

FOR THE PERIODS ENDED SEP. 30

Three Months

LTM

2024

2023

2024

2023

(MILLIONS, EXCEPT PER SHARE AMOUNTS)

Operating activities

Asset Management

$

694

$

634

$

2,600

$

2,607

Wealth Solutions

364

182

1,182

657

Operating Businesses

356

366

1,464

1,508

Corporate activities and other

(155)

(126)

(664)

(616)

Distributable earnings before realizations

1,259

1,056

4,582

4,156

Realized carried interest, net

61

94

395

750

Disposition gains from principal investments1,2

5

-

1,003

86

Distributable earnings

1,325

1,150

5,980

4,992

Add: disposition gains in net income

9

67

1,306

430

Less: realized disposition gains

(5)

-

(1,003)

(86)

Fair value changes and other2,3

(744)

(283)

(3,177)

(2,878)

Depreciation and amortization2

(600)

(580)

(2,372)

(2,259)

Deferred income taxes2

140

137

586

594

Working capital, net

(61)

(261)

(412)

(678)

Net income attributable to shareholders4

$

64

$

230

$

908

$

115

Per share5,6

Distributable earnings before realizations

$

0.80

$

0.67

$

2.90

$

2.61

Distributable earnings

0.84

0.73

3.78

3.13

Net income (loss)7

0.01

0.12

0.47

(0.03)

3. Fair value changes and other for the three months ended September 30, 2024 primarily relate to mark-to-market changes on insurance reserves within our wealth solutions business, derivatives across our operating businesses, and other reconciling items.

See endnotes.

Q3 2024 Supplemental Information

Brookfield Corporation 10

Disclaimer

Brookfield Corporation published this content on November 14, 2024, and is solely responsible for the information contained herein. Distributed by Public, unedited and unaltered, on November 14, 2024 at 11:55:30.845.

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