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Dr Pepper Snapple Group Reports First Quarter 2008 Pro Forma EPS of $0.38 on 3% Net Sales Growth

Source: Dr Pepper Snapple Group, Inc.
05/06/2008

Plano, Texas, June 5 - Dr Pepper Snapple Group, Inc. reported pro forma EPS of $0.38 which included a charge of $0.02 per share related to restructuring actions announced in 2007. Net sales increased 3%, as higher pricing more than offset sales volume declines. Income from operations grew 15%, reflecting a 5% increase in segment operating profit and lower stock compensation expense.

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DPS President and CEO Larry Young said, "We're off to a solid start in 2008, having delivered good top- and bottom-line results while successfully achieving a number of key initiatives: we realized the benefits of necessary pricing actions taken in 2007, while still continuing to provide value to our consumers; we continued to gain distribution in our Florida market through last year's acquisition of Southeast Atlantic Beverage Corp. (SeaBev); we are delivering the savings from restructuring actions taken toward the end of 2007; and we completed our spin-off as a public company on May 7, 2008. Through all this change our 20,000-person strong organization remained focused on delivering our results.

"With escalating commodity costs and a slowing U.S. economy, 2008 is set to be a challenging year for the beverage industry as a whole. Our portfolio of consumer-preferred brands, leadership in flavored carbonated soft drinks and the opportunity to close distribution gaps and expand our presence in non-carbonated beverages provide some relief against this backdrop. However, we remain alert to the impact commodity cost inflation is having on our consumers and the channels they shop. We are committed to executing our long term plans and investing in our brands."

Summary Of 2008 Results                 % Growth Vs 2007
                                            First Quarter
 
  Volume (BCS)                                   (3)
  Net Sales
    Beverage Concentrates                        (4)
    Finished Goods                               11
    Bottling Group                                1
    Mexico And The Caribbean                      8
                                                 ---
    Net Sales As Reported                         3
 
  Segment Operating Profit                        5
  Pro Forma EPS(1)                               39
 
  BCS - Bottler Case Sales
 
  (1) Based On The Company's Reported Net Income Divided By The Pro Forma

      Number Of Common Shares Outstanding


FOR FIRST QUARTER 2008, DPS OPERATED AS A SUBSIDIARY OF CADBURY SCHWEPPES PLC (Cadbury). THE DISCUSSION BELOW REFLECTS THE IMPACT OF CERTAIN RELATED PARTY TRANSACTIONS WITH CADBURY THAT CONTINUED UNTIL SEPARATION ON MAY 7, 2008.

Volume

Volume in bottler case sales (BCS) declined 3%. Carbonated soft drinks (CSDs) declined 2% and non-carbonated beverages (NCBs) declined 8%.

In CSDs, Dr Pepper volume declined 2% driven by mid-single-digit declines in fountain/foodservice. "Core 4" brands -- 7UP, Sunkist, A&W and Canada Dry -- declined 5% driven primarily by 7UP which had significant promotional activities in the first quarter of 2007 compared with first quarter 2008.

In NCBs, growth in Snapple, up 3%, and Mott's, up 6%, were more than offset by double-digit volume declines in Hawaiian Punch, as it cycled a double-digit price increase taken in April 2007, and the loss of our distribution agreement for glaceau products (November 2007) which reduced NCB growth by 4 percentage points in the quarter.

In North America BCS declined 4% while Mexico and the Caribbean BCS grew 3%, led by mid-single-digit volume growth in Squirt.

Sales volume declined 4% reflecting BCS declines as well as a change in the timing of concentrate price increases from April in 2007 to February in 2008. As expected, concentrate shipments normalized in April.

Net sales

Net sales increased 3%, as high-single-digit price increases more than offset sales volume declines. Beverage Concentrates, Bottling Group and Mexico/Caribbean price/mix increased mid-single-digits and Finished Goods price/mix increased double-digits. The acquisition of SeaBev in July 2007 positively impacted net sales growth by 2 percentage points, while the loss of our distribution agreement for glaceau products negatively impacted net sales growth by 3 percentage points.

Across all measured channels, as reported by ACNielsen for the U.S., the Company's first quarter CSD dollar share increased 0.4 percentage points and this trend continues year-to-date.

Segment operating profit, corporate and other

Gross profit was up 5% reflecting net sales gains and pricing ahead of cost of sales (COGS) increases. COGS per case increased 5% reflecting higher commodity costs and the absence of glaceau, which reduced COGS per case by 5 percentage points.

Segment operating profit was up 5% reflecting gross profit growth offset by the net impact of: lower marketing spend, due to a shift in program timing towards second and third quarter 2008; benefits from restructuring actions previously announced; higher fuel costs; and, the consolidation impact of the SeaBev acquisition. The loss of our distribution agreement for glaceau products negatively impacted segment operating profit growth by 4 percentage points.

Income from operations increased 15% reflecting a $3 million decrease in restructuring charges related to actions previously announced and a $13 million decrease in stock-based compensation expense, under the Cadbury plans, reflecting a lower share count and a reduced share price. DPS stock-based compensation plans became effective May 7, 2008.

Net interest expense decreased $21 million reflecting favorable changes in related-party balances.

The effective tax rate for the quarter was 38.7%. 2008 full-year guidance

The Company expects 3% to 5% net sales growth and diluted earnings per share of at least $1.67, which assumes commodity cost inflation, interest rates and tax rate as noted below. The diluted earnings per share includes approximately $0.24 per share comprising separation-related costs ($0.08 per share), bridge loan fees and net interest in connection with our spin-off from Cadbury ($0.06 per share) and restructuring charges related to actions previously announced ($0.10 per share).

The Company expects rising commodity costs to increase COGS by approximately 6%. Rising fuel costs are expected to negatively impact transportation and warehousing costs, recorded in SG&A.

The company is on-track to realize the full benefits of its 2007 restructuring actions, however, these benefits are being offset by the higher fuel costs, the consolidation impact of the SeaBev acquisition and new stand-alone costs arising from the spin-off.

On May 7, 2008, DPS completed its separation from Cadbury. On this date, Cadbury receivable and loan balances were settled. The net balance was paid using new unsecured senior credit totaling $3.9 billion. Based on current LIBOR, the blended interest rate on the new capital structure is approximately 6.3%, which includes 50 basis points related to the amortization of certain fees and expenses associated with establishing the new facilities. Cash will be managed to the liquidity needs of the business with excess cash being used to pay down debt. We expect interest income, post our May 7, 2008, separation, to be minimal.

The earnings per share guidance assumes a tax rate of about 39.6%, which includes approximately $11 million of charges related to certain tax items that are indemnified by Cadbury. A corresponding amount to reflect the indemnity is recorded as other income. Combined, these two items have no impact on our total results.

Capital spending is expected to be about 5% of net sales.Definitions

Volume (BCS) or bottler case sales: Sales of finished beverages, in equivalent 288oz cases, sold by us and our bottling partners to retailers and independent distributors. Volume for products sold by us and our bottling partners is reported on a monthly basis, with the first quarter comprising January, February and March.

Sales volume: Sales of concentrate and finished beverages, in equivalent 288oz cases, shipped by us to our bottlers, retailers and independent distributors.

Price/mix refers to the combined impact of list price changes, discounts and allowances and the relative mix of our brands, products, packages and channels. Pricing refers to the impact of list price changes.

COGS per case: Cost of sales as reported divided by the sales volume in the quarter.

About Dr Pepper Snapple Group

Dr Pepper Snapple Group, Inc., is an integrated refreshment beverage business marketing more than 50 beverage brands to consumers throughout North America. In addition to its flagship Dr Pepper and Snapple brands, the company's portfolio includes 7UP, Mott's, A&W, Sunkist Soda, Hawaiian Punch, Canada Dry, Schweppes, Squirt, RC Cola, Diet Rite, Penafiel, Rose's, Yoo-hoo, Clamato, Mr & Mrs T and other well-known consumer favorites. Based in Plano, Texas, Dr Pepper Snapple Group employs approximately 20,000 people and operates 24 bottling and manufacturing facilities and more than 200 distribution centers across the United States, Canada, Mexico and the Caribbean.

DR PEPPER SNAPPLE GROUP, INC.
 
               CONDENSED COMBINED STATEMENTS OF OPERATIONS
            For the Three Months Ended March 31, 2008 and 2007
             (Unaudited, in millions, except per share data)
 
                                                  For the Three Months Ended
                                                           March 31,
                                                 ---------------------------
                                                     2008            2007
                                                 -------------  ------------
 
  Net sales                                         $1,307         $1,269
  Cost of sales                                        577            572
                                                 -------------  ------------
    Gross profit                                       730            697
  Selling, general and administrative expenses         508            499
  Depreciation and amortization                         28             23
  Restructuring costs                                   10             13
  Gain on disposal of property                          (2)             -
                                                 -------------  ------------
    Income from operations                             186            162
  Interest expense                                      48             61
  Interest income                                      (17)            (9)
  Other expense                                          -              1
                                                 -------------  ------------
    Income before provision for income taxes
     and equity in earnings of unconsolidated
     subsidiaries                                      155            109
  Provision for income taxes                            60             41
                                                 -------------  ------------
    Income before equity in earnings of
     unconsolidated subsidiaries                        95             68
  Equity in earnings of unconsolidated subsidiaries      -              1
                                                 -------------  ------------
  Net income                                           $95            $69
                                                =============  ============
  Pro forma earnings per common share:
    Basic(1)                                         $0.38          $0.27
                                                 =============  ============
 
  (1) Based on the Company's reported net income divided by the pro forma
      basic number of common shares outstanding of 253.7 million shares.
 
 
 
                      DR PEPPER SNAPPLE GROUP, INC.
               CONDENSED COMBINED STATEMENTS OF CASH FLOWS
            For the Three Months Ended March 31, 2008 and 2007
                         (Unaudited, in millions)
 
                                                  For the Three Months Ended
                                                           March 31,
                                                 ---------------------------
                                                      2008            2007
                                                 -------------  ------------
  Operating activities:
  Net income                                           $95            $69
  Adjustments to reconcile net income to net cash
   provided by operations:
    Depreciation expense                                34             29
    Amortization expense                                14             11
    Provision for doubtful accounts                      7              1
    Gain on disposal of property                        (2)             -
    Employee stock-based compensation expense            1             14
    Deferred income taxes                               28             25
    Unrealized gain on derivatives                      (8)            (1)
    Equity in earnings of unconsolidated
     subsidiaries, net of tax                            -             (1)
    Changes in assets and liabilities:
      Decrease (increase) in trade accounts receivable  15            (27)
      (Increase) in related party receivables          (21)            (7)
      Decrease (increase) in other accounts receivable  15             (2)
      (Increase) in inventories                        (35)           (42)
      (Increase) in prepaid expenses other current
       assets                                          (34)           (14)
      (Increase) decrease in other non-current assets  (11)             1
      (Decrease) increase in accounts payable and
       accrued expenses                                (60)            29
      Increase in related party payables                63             32
      Increase (decrease) in income taxes payable        1            (12)
      (Decrease) increase in other non-current
       liabilities                                      (2)            20
                                                    ----------    ----------
      Net cash provided by operating activities        100            125
                                                    ----------    ----------
  Investing activities:
  Purchases of investments and intangible assets         -             (4)
  Purchases of property, plant and equipment           (44)           (32)
  Proceeds from disposals of property,
   plant and equipment                                   5              1
  Payments on notes receivables                         37              -
  Issuances of notes receivables                         -           (139)
                                                    ----------    ----------
    Net cash used in investing activities               (2)          (174)
                                                    ----------    ----------
  Financing activities
  Proceeds from issuance of long-term debt             129          2,536
  Repayment of long-term debt                         (145)        (2,447)
  Change in Cadbury Schweppes' net investment          (50)            21
                                                    ----------    ----------
    Net cash (used in) provided by financing
     activities                                        (66)           110
                                                    ----------    ----------
  Cash and cash equivalents - net change from:
  Operating, investing and financing activities         32             61
 
  Cash and cash equivalents at beginning of period      67             35
  Cash and cash equivalents at end of period           $99            $96
                                                    ==========    ==========
 
 
                      DR PEPPER SNAPPLE GROUP, INC.
                    CONDENSED COMBINED BALANCE SHEETS
                As of March 31, 2008 and December 31, 2007
                         (Unaudited, in millions)
 
                                                   March 31,    December 31,
                                                     2008           2007
                                                 ---------------------------
                           Assets
  Current assets:
   Cash and cash equivalents                          $ 99           $ 67
   Accounts receivable:
    Trade (net of allowances of $21 and $20,
     respectively)                                     517            538
    Other                                               44             59
   Related party receivable                             80             66
   Note receivable from related parties              1,504          1,527
   Inventories                                         360            325
   Deferred tax assets                                  82             81
   Prepaid and other current assets                    110             76
                                                 -----------    ------------
    Total current assets                             2,796          2,739
   Property, plant and equipment, net                  876            868
   Investments in unconsolidated subsidiaries           13             13
   Goodwill, net                                     3,185          3,183
   Other intangible assets, net                      3,611          3,617
   Other non-current assets                            106            100
   Non-current deferred tax assets                       8              8
                                                 -----------    ------------
    Total assets                                   $10,595        $10,528
                                                 ===========    ============
                 Liabilities and Invested Equity
  Current liabilities:
   Accounts payable and accrued expenses              $758           $812
   Related party payable                               224            175
   Current portion of long-term debt payable
    to related parties                                 612            126
   Income taxes payable                                 23             22
                                                 -----------    ------------
    Total current liabilities                        1,617          1,135
   Long-term debt payable to third parties              19             19
   Long-term debt payable to related parties         2,408          2,893
   Deferred tax liabilities                          1,300          1,324
   Other non-current liabilities                       206            136
                                                 -----------    ------------
    Total liabilities                                5,550          5,507
 
  Commitments and contingencies
  Invested equity:
  Cadbury Schweppes' net investment                  5,048          5,001
  Accumulated other comprehensive income (loss)         (3)            20
                                                 -----------    ------------
    Total invested equity                            5,045          5,021
                                                 -----------    ------------
    Total liabilities and invested equity         $ 10,595        $10,528
                                                 ===========    ============
 
 
                      DR PEPPER SNAPPLE GROUP, INC.
                     OPERATIONS BY OPERATING SEGMENT
            For the Three Months Ended March 31, 2008 and 2007
                         (Unaudited, in millions)
 
                                                  For the Three Months Ended
                                                          March 31,
                                                 ---------------------------
                                                     2008           2007
                                                 -------------  ------------
  Segment Results - Net Sales
    Beverage Concentrates                            $300           $305
    Finished Goods                                    377            343
    Bottling Group                                    697            684
    Mexico and the Caribbean                           94             87
    Intersegment eliminations and impact of
     foreign currency(1)                             (161)          (150)
                                                 -----------    ------------
  Net sales as reported                            $1,307         $1,269
                                                 ===========    ============
  (1) Total segmental net sales include Beverage Concentrates and Finished
      Goods sales to the Bottling Group segment. These sales amounted to
      $165 million ($83 million for Beverage Concentrates, $67 million for
      Finished Goods and $15 million for Bottling Group) and $148 million
      ($78 million for Beverage Concentrates, $61 million for Finished Goods
      and $9 million for Bottling Group) for the three months ended March
      31, 2008 and 2007, respectively, and are eliminated in the Combined
      Statement of Operations.
 
                                                  For the Three Months Ended
                                                           March 31,
                                                 ---------------------------
                                                      2008           2007
                                                 -------------  ------------
  Segment Results - UOP, Adjustments and
   Interest Expense
    Beverage Concentrates UOP                         $150           $142
    Finished Goods UOP(1)                               65             29
    Bottling Group UOP(1)                              (25)             2
    Mexico and the Caribbean UOP                        19             18
    LIFO inventory adjustment                           (6)            (3)
    Intersegment eliminations and impact of
     foreign currency                                    8             13
    Adjustments(2)                                     (25)           (39)
                                                 -----------    ------------
  Income from operations                               186            162
    Interest expense, net                              (31)           (52)
    Other expense                                        -             (1)
                                                 -----------    ------------
 
  Income before provision for income taxes and
   equity in earnings of unconsolidated
   subsidiaries as reported                           $155           $109
                                                 ===========    ============
 
  (1) UOP for the three months ended March 31, 2007 for the Bottling Group
      and Finished Goods segment has been adjusted to eliminate $12 million
      of intersegment profit allocations to conform to 2008 reporting. The
      eliminations for the full year 2007 totaled $54 million.
 
  (2) Adjustments consist principally of the following:
 
                                                  For the Three Months Ended
                                                           March 31,
                                                 ---------------------------
                                                      2008          2007
                                                 -------------  ------------
     Restructuring costs                             $(10)          $(13)
     Corporate and other(1)                            (6)            (6)
     Stock-based compensation expense                  (1)           (14)
     Amortization expense related to intangible
      assets                                           (7)            (7)
     Other                              &n