Comstock Homebuilding Companies, Inc. Reports 93% Increase in Net Income for 2005 as Compared to 2004

03/06/2006

Comstock Homebuilding Companies, Inc. Reports 93% Increase in Net Income for 2005 as Compared to 2004

RESTON, VA, Mar 06, 2006 (MARKET WIRE via COMTEX News Network) -- Comstock Homebuilding Companies, Inc. (NASDAQ: CHCI) ("Comstock" or the "Company") today announced net income for the three months ended December 31, 2005 of $9.2 million on total revenue of $77.2 million representing a 149.6% increase in net income for the fourth quarter 2005 over the fourth quarter 2004. The Company reported 2005 net income of $27.6 million for the year on total revenue of $224.3 million representing a 92.7% increase in year over year net income.

The Company will conduct a conference call for interested investors on Tuesday, March 7, 2006, at 8:45 AM Eastern Standard Time. During the call the Company will discuss its financial results and 2006 earnings guidance. The dial-in number for the conference call is 866-406-5408 and the access code is 7097712; the call may also be accessed in the Investor Relations section of the company's web site at www.comstockhomebuilding.com.

Highlights of Financial Results -- Three months ended December 31, 2005 (4th Quarter):

--  The Company delivered 200 new homes in the quarter at an average per
    unit revenue of approximately $379,000 per unit;
--  The Company generated basic earnings per share for the quarter of
    $0.66 on shares outstanding of 14.0 million and diluted earnings per share
    of $0.65 on weighted average shares outstanding of 14.1 million. For
    comparison purposes, when the Company's earnings per share for the three
    months ending December 31, 2004 are adjusted proforma for similar tax rates
    and share counts the results are $0.16 (basic) and $0.15 (diluted)
    representing approximately 323.0% growth on a proforma year over year
    basis;
--  Total revenue for the quarter was $77.2 million with $75.8 million of
    revenue derived from homebuilding, as compared to total revenue of $21.5
    million for the three months ended December 31, 2004 with $19.4 million of
    revenue derived from homebuilding. This represents a 260% increase in total
    revenue and a 292% increase in revenue from homebuilding;
--  Gross profit from all revenue was $20.7 million for the quarter
    representing a 26.9% gross margin. Gross profit from all revenue during the
    three months ended December 31, 2004 was $7.6 million representing a 35.2%
    gross margin. The reduction in gross margin was a result of product mix
    which included more lower margin condominium conversion settlements;
--  Operating income was $13.8 million for the quarter representing a
    17.8% operating margin as compared to operating income of $4.9 million and
    an operating margin of 23.0% for the three months ended December 31, 2004.
    Selling, general and administrative expenses for the quarter were $7.0
    million representing 9.0% of total revenue as compared to $2.6 million
    representing 12.2% of total revenue for the three months ended December 31,
    2004. This represents a 26.1% increase in overhead efficiency or 3.2
    percentage points;

Highlights of Financial Results -- Twelve months ended December 31, 2005:

--  The Company delivered 603 homes during the twelve months at an average
    per unit revenue of approximately $359,000 per unit;
--  The Company generated basic earnings per share for the twelve months
    of $2.14 on weighted average shares outstanding of 12.9 million and diluted
    earnings per share of $2.12 on weighted average shares outstanding of 13.0
    million. For comparison purposes, when the Company's earnings per share for
    the twelve months ending December 31, 2004 are adjusted proforma for
    similar tax rates and share counts the results are $0.69 (basic) and $0.68
    (diluted) representing approximately 210.9% growth on a proforma year over
    year basis;
--  Total revenue for the twelve months was $224.3 million with $216.3
    million of revenue derived from homebuilding as compared to total revenue
    of $96.0 million for the twelve months ended December 31, 2004 with $87.0
    million of revenue derived from homebuilding. This represents a 133.5%
    increase in total revenue and a 148.6% increase in revenue from
    homebuilding;
--  During the fourth quarter the Company performed a discounted cash flow
    analysis of its active operations in Raleigh, North Carolina. As a result
    of this review the Company recorded a $1.2 million impairment to the
    carrying value of its Real estate held for development and sale at Kelton
    II, a townhouse project in the Raleigh area. The impairment charge is
    included as a component of the Company's Cost of sales in the fourth
    quarter of 2005;
--  Gross profit from all revenue was $66.6 million for the twelve months
    representing a 29.7% gross margin. Gross profit for the twelve months ended
    December 31, 2004, was $32.1 million representing a 33.4% gross margin. The
    reduction in gross margin was a result of product mix which included more
    lower margin condominium conversion settlements;
--  Operating income was $42.4 million for the twelve months representing
    an 18.9% operating margin as compared to operating income of $20.1 million
    and an operating margin of 20.9% for the twelve months ended December 31,
    2004. Selling, general and administrative expenses for the twelve months
    were $24.2 million representing 10.8% of total revenue as compared to $11.9
    million representing 12.4% of total revenue for the twelve months ended
    December 31, 2004. This represents a 12.9% increase in overhead efficiency
    or 1.6 percentage points;
--  Backlog revenue at December 31, 2005 was $190.4 million on 475 sold
    units as compared to $174.6 million on 329 homes at December 31, 2004;
--  Of the Company's December 31, 2005 backlog, approximately $157.6
    million is derived from 390 sold units at the Company's Eclipse on Center
    Park at Potomac Yard project. In December 2005 the Company conducted a
    limited release and sold 21 units in Phase II of the Eclipse project at an
    average sale price of approximately $488,000. The Company announced that it
    received notices of cancellation on 4 contracts during the course of 2005.
    Gross project to date sales at the Eclipse on December 31,2005 were 400
    units at an average price of $403,500 with a total 10 recorded
    cancellations valued at approximately $5.8 million. The project formally
    reopened for sales of the final phase units in Phase II on February 25,
    2006. To date 10 additional sales have been written;
--  The Company's debt to capitalization ratio at December 31, 2005 was
    49.8% with real estate held for development and sale of $263.8 million as
    compared to 55.2% and $104.3 million respectively at December 31, 2004.

"Our tremendous growth in 2005 is a result of the hard work and dedication of every member of the Comstock Homebuilding team," said Christopher Clemente, Chairman and Chief Executive Officer. "I am confident that the extensive experience of our management team in dealing with challenging market conditions will lead to continued positive results for 2006."

The Company issued 2006 guidance in a range of $2.25 to $2.75. Based on current backlog the Company expects a significant portion of the 2006 earnings to be derived from settlements in the second half of the year.

"The primary driver of this unbalanced earnings stream is our Eclipse at Potomac Yard project," continued Clemente. "Construction is going well with the first tower having recently been topped off. Accordingly, we are confident we will begin delivering units this fall and deliver much of the backlog this year. The timing of settlements that occur and the associated revenue will depend on many factors including the timing of the first round of settlements."

"Given the significant impact the Eclipse has on our 2006 earnings, we are providing quarterly guidance in wider ranges this year than we did last year," said Bruce Labovitz, Chief Financial Officer. "We caution the markets to look more to the mid-points of our ranges for guidance and to keep in mind that while we are comfortable at this time with our annual earnings estimate there may be shifting of revenue and earnings between the quarters leaving us at the lower end of one range and the higher end of another."

The Company issued quarterly and annual guidance for 2006 as follows:

The Company issued quarterly and annual guidance for 2006 as follows:
Three months ending March 31, 2006              $0.02 to $0.22
Three months ending June 30, 2006               $0.15 to $0.40
Three months ending September 30, 2006          $0.25 to $0.50
Three months ending December 31, 2006           $1.50 to $1.90
Full year ending December 31, 2006              $2.25 to $2.75

About Comstock Homebuilding Companies, Inc.

Comstock is a production homebuilder and real estate developer that develops, builds, and markets single-family homes, townhouses, condominium redevelopments, mid-rise condominiums and high-rise condominiums for first time and first move-up buyers as well as active adult buyers. The Company currently operates in the Washington, D.C; Atlanta, Georgia; Myrtle Beach, South Carolina; Charlotte, North Carolina and Raleigh, North Carolina markets where it targets a diverse range of buyers, including first-time, early move-up, secondary move-up, empty nester move-down and active adult home buyers. For more information on Comstock, please visit http://www.comstockhomebuilding.com.

Cautionary Statement Regarding Forward-Looking Statements

This release contains "forward-looking" statements that are made pursuant to the Safe Harbor provisions of the Private Securities Litigation Reform Act of 1995. Statements that are predictive in nature, that depend upon or refer to future events or conditions, or that include words such as "may," "will," "expects," "projects," "anticipates," "estimates," "believes," "intends," "plans," "should," "seeks," and similar expressions, including statements related to Comstock's expected future financial results and anticipated growth in the Washington, D.C. housing market, are forward-looking statements. Forward-looking statements involve known and unknown risks and uncertainties that may cause actual future results to differ materially from those projected or contemplated in the forward-looking statements. These risks and uncertainties include, but are not limited to, economic, market and competitive conditions affecting Comstock and its operations and products, risks and uncertainties relating to the market for real estate generally and in the areas where Comstock has projects, the availability and price of land suitable for development, materials prices, labor costs, interest rates, Comstock's ability to service its significant debt obligations, fluctuations in operating results, anticipated growth strategies, continuing relationships with affiliates, environmental factors, government regulations, the impact of adverse weather conditions or natural disasters and acts of war or terrorism. Additional information concerning these and other important risks and uncertainties can be found under the heading "Risk Factors" in the prospectus from Comstock's follow-on offering, as filed with the Securities and Exchange Commission in June 2005. Comstock specifically disclaims any obligation to update or revise any forward-looking statements, whether as a result of new information, future developments or otherwise.



Preliminary Operating Results - Comstock Homebuilding Companies, Inc.
                               Three Months Ended    Twelve  Months Ended
                                   December 31,          December 31,
                               -------------------   -------------------
                                 2005       2004       2005       2004
                               --------   --------   --------   --------
Revenues
   Sale of real estate-Homes   $ 75,792   $ 19,354   $216,265   $ 87,003
   Other revenue                  1,436      2,124      8,040      9,042
                               --------   --------   --------   --------
Total revenue                    77,228     21,478    224,305     96,045
Expenses
   Cost of sales of real estate  56,015     12,674    154,102     57,339
   Cost of sales of other           466      1,235      3,604      6,654
   Selling, general and
    administrative                6,968      2,623     24,190     11,940
                               --------   --------   --------   --------
Operating income                 13,779      4,946     42,409     20,112
Other (income) expense, net        (797)       625     (1,450)       908
                               --------   --------   --------   --------
Income before minority interest
 and equity in earnings of real
 estate partnerships             14,576      4,321     43,859     19,204
Minority interest                    16        900         30      5,260
                               --------   --------   --------   --------
Income before equity in earnings
 of real estate partnerships     14,560      3,421     43,829     13,944
Equity in earnings of real
 estate partnerships                 17         25         99        118
                               --------   --------   --------   --------
Total pre tax income             14,577      3,446     43,928     14,062
Income Taxes                      5,373       (241)    16,366       (241)
                               --------   --------   --------   --------
Net Income                     $  9,204   $  3,687   $ 27,562   $ 14,303
                               ========   ========   ========   ========
Basic earnings per share           0.66       0.45       2.14       1.95
                               ========   ========   ========   ========
Basic weighted average shares
 outstanding                     13,991      8,167     12,870      7,347
                               ========   ========   ========   ========
Diluted earnings per share         0.65       0.45       2.12       1.95
                               ========   ========   ========   ========
Diluted weighted average shares
 outstanding                     14,105      8,183     13,022      7,351
                               ========   ========   ========   ========
Actual and proforma basic
 earnings per share            $   0.66   $   0.16(1)$   2.14   $   0.69(1)
Actual and proforma diluted
 earnings per share            $   0.65   $   0.15(1)$   2.12   $   0.68(1)
(1)  Proforma 2004 is Net Income per share adjusted for tax rates and share
     counts
Preliminary Balance Sheet - Comstock Homebuilding Companies, Inc.
                                                  December 31,  December
31,
                                                       2005       2004
                                                     --------   --------
ASSETS
   Cash and cash equivalents                         $ 42,167   $ 67,559
   Restricted cash                                     10,800      7,500
   Receivables                                          6,365        239
   Note receivables                                     1,250          -
   Due from related parties                             2,899      1,447
   Real estate held for development and sale          263,802    104,326
   Inventory not owned - variable interest entities    89,890    118,558
   Property, plant and equipment                          605        488
   Investment in real estate partnerships                 (35)     1,029
   Deferred income tax                                  2,545        821
   Other assets                                        11,031      2,540
                                                     --------   --------
   TOTAL ASSETS                                      $431,319   $304,507
                                                     ========   ========
LIABILITIES AND SHAREHOLDERS' EQUITY
   Accounts payable and accrued liabilities            59,131   $ 35,532
   Income taxes payable                                     -        290
   Due to related parties                                  40        148
   Obligations related to inventory not owned          83,015    114,333
   Notes payable                                      142,994     65,684
   Notes payable-related parties                          663     10,944
   Distribution payable                                     -     12,655
                                                     --------   --------
   TOTAL LIABILITIES                                  285,843    239,586
                                                     --------   --------
   Minority interest                                      400      2,695
                                                     --------   --------
SHAREHOLDERS' EQUITY
      Class A common stock, $0.01 par value,
       77,266,500 shares authorized, 11,532,442 and
       9,160,608 issued and outstanding                   115         92
      Class B common stock, $0.01 par value,
       2,733,500 shares authorized, 2,733,500 issued
       and outstanding                                     27         27
   Additional paid-in capital                         129,009     75,510
   Unearned compensation                               (2,548)    (4,314)
   Retained earnings (accumulated deficit)             18,473     (9,089)
                                                     --------   --------
   TOTAL SHAREHOLDERS' EQUITY                         145,076     62,226
                                                     --------   --------
                                                     --------   --------
   TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY
    (DEFICIT)                                        $431,319   $304,507
                                                     ========   ========

SOURCE: Comstock Homebuildings Company, Inc.