W.P. Stewart & Co., Ltd. reports net income for third quarter and first nine months of 2003 of US$12.0 million and US$32.8 million Hamilton, Bermuda, October 30 /PRNewswire/ -- - Diluted earnings per share of US$0.26 and US$0.73 for the third quarter and first nine months, respectively W.P. Stewart & Co., Ltd. today reported net income of US$12.0 million, or US$0.26 per share (diluted) and US$0.27 per share (basic), for the third quarter ended 30 September 2003. This compares with net income in the third quarter of the prior year of US$14.0 million, or US$0.31 per share (diluted) and US$0.32 per share (basic). Third Quarter 2003 Highlights For the third quarter of 2003 there were 45,333,219 common shares outstanding on a weighted average diluted basis compared to 45,449,921 common shares outstanding for the third quarter of 2002 on the same weighted average diluted basis. Net income for the quarter ended 30 September 2003 of US$12.0 million, adjusted for the add-back of US$1.8 million, representing non-cash expenses of depreciation, amortisation and other non-cash charges on a tax-effected basis ("cash earnings"), was US$13.8 million, or US$0.30 per share (diluted). In the same quarter of the prior year, cash earnings were US$15.9 million (net income of US$14.0 million adjusted for the add-back of US$1.9 million representing non- cash expenses of depreciation, amortisation and other non-cash charges on a tax-effected basis), or US$0.35 per share (diluted). Assets under management at quarter-end were slightly more than US$8 billion, relatively unchanged from the end of the prior quarter and an increase of 9.6% from US$7.3 billion reported at 30 September 2002. Nine Months Results For the nine months ended 30 September 2003, net income was down 28.8% to US$32.8 million, compared to the same nine-month period of 2002, or US$0.73 per share (diluted) and US$0.74 per share (basic), on revenues of US$89.5 million. Net income for the nine months ended 30 September 2002 was US$46.1 million, or US$0.99 per share (diluted) and US$1.05 per share (basic), on revenues of US$108.3 million. Cash earnings for the nine months ended 30 September 2003 were US$38.4 million (net income of US$32.8 million adjusted for the add-back of US$5.6 million, representing non-cash expenses of depreciation, amortisation and other non-cash charges on a tax-effected basis), or US$0.85 per share (diluted). In the same period of the prior year, cash earnings were US$51.7 million (net income of US$46.1 million adjusted for the add-back of US$5.6 million representing non-cash expenses of depreciation, amortisation and other non-cash charges on a tax-effected basis), or US$1.12 per share (diluted). For the nine months ended 30 September 2003, there were 45,133,001 common shares outstanding on a weighted average diluted basis compared to 46,381,845 common shares outstanding for the same period in 2002 on the same weighted average diluted basis. Performance Performance in the W.P. Stewart & Co., Ltd. U.S. Equity Composite (the "Composite") for the third quarter of 2003 was +0.5% pre-fee and +0.2% post-fee. For the nine months ended 30 September 2003, performance in the Composite was +8.9% pre-fee and +8.0% post-fee. This compares favourably with performance in the W.P. Stewart Composite for the nine months ended 30 September 2002 of -18.7% pre-fee and -19.6% post-fee. W.P. Stewart's five-year performance record in the Composite for the period ended 30 September 2003 averaged +3.0% pre-fee (+1.8% post-fee), compounded annually, compared to an average of 1.0% for the S&P 500 in the same period. Assets Under Management Assets under management (AUM) at quarter-end were slightly more than US$8 billion, compared with approximately US$7.3 billion for the quarter ended 30 September 2002 and approximately US$8 billion for the quarter ended 30 June 2003. Total net flows of AUM for the quarter ended 30 September 2003 were +US$16 million, compared with +US$13 million in the comparable quarter of 2002 and -US$76 million in the second quarter of 2003. Total net flows of AUM for the nine months ended 30 September 2003 and 2002 were -US$149 million and -US$27million, respectively. In the third quarter of 2003, net cash flows from existing accounts were approximately -US$18 million compared with inflows of approximately +US$13 million in the third quarter of 2002. Net cash flows from existing accounts for the nine months ended 30 September 2003 were -US$5 million compared to net flows of +US$15 million in the nine months ended 30 September 2002. Net new flows (net contributions to our publicly available funds and flows from new accounts minus closed accounts) were approximately +US$34 million for the quarter. Net new flows were approximately flat for the same quarter of the prior year. Net new flows were approximately -US$144 million and approximately -US$42 million for the nine months ended 30 September 2003 and 2002, respectively. Look Through Earning Power W.P. Stewart & Co., Ltd. concentrates its investments in large, generally less cyclical, growing businesses. Throughout most of the Company's 28-year history, the growth in earning power behind clients' portfolios has ranged from approximately 11% to 22%, annually. Currently, portfolio earnings growth remains solidly positive and the Company's research analysts expect portfolio earnings growth to be within the historical range over the next few years. Revenues and Profitability Revenues were US$29.7 million for the quarter ended 30 September 2003, down 14.1% from US$34.5 million for the same quarter in 2002. Revenues for the nine months ended 30 September 2003 and 2002 were US$89.5 million and US$108.3 million, respectively. The average gross management fee was 1.21% for the quarter ended 30 September 2003 and 1.22% for the nine months ended 30 September 2003, compared to 1.23% and 1.23% for the comparable periods of the prior year. Total operating expenses decreased 13.6% to US$16.2 million for the third quarter 2003, from US$18.8 million in the same quarter of the prior year. Total operating expenses were US$52.8 million and US$56.8 million for the nine months ended 30 September 2003 and 2002, respectively. Employee compensation fell to within our target range of 22-24% for the third quarter but remained above the target range for the nine months. Adjustments have been made which lead us to believe that for the entire year compensation will be approximately 24% of adjusted operating profit. Pre-tax income, at US$13.4 million, was 45.3% of gross revenues for the quarter ended 30 September 2003 compared to US$15.8 million or 45.7% of gross revenues in the comparable quarter of the prior year. Pre-tax income was US$36.6 million (41.0% of gross revenues) for the nine months ended 30 September 2003, and US$51.4 million (47.5% of gross revenues) for the nine months ended 30 September 2002. The Company's provision for taxes for the quarter ended 30 September 2003 was US$1.5 million versus US$1.8 million in the comparable quarter of the prior year, and was US$3.8 million versus US$5.3 million for the nine months ended 30 September 2003 and 2002, respectively. The effective tax rate for the third quarter of 2003 was approximately 11.1% and 10.4% for the nine months ended 30 September 2003. Other Events The Company paid a dividend of US$0.30 per common share on 31 July 2003 and will pay a dividend of US$0.30 per common share on 31 October 2003 to shareholders of record as of 17 October 2003. Conference Call In conjunction with this third quarter 2003 earnings release, W.P. Stewart & Co., Ltd. will host a conference call on Thursday, 30 October 2003. The conference will commence promptly at 9:15 a.m. (EST) and conclude at 10:00 a.m. (EST). Those who are interested in participating in the teleconference should dial 1-800-867-2186 (within the United States) +785-832-1508 (outside the United States). The conference ID is "W.P. Stewart". To listen to the live broadcast of the conference over the Internet, simply access the following: http://www.firstcallevents.com/service/ajwz389668876gf12.html The teleconference will be available for replay from Thursday, 30 October 2003 at 12:00 noon (EST) through 5 p.m. (EST) Monday, 3 November 2003. To access the replay, please dial 1-888-567-0678 (within the United States) or +402-530-0420 (outside the United States). The webcast will be accessible for replay on the Company's website through Thursday, 6 November 2003. W.P. Stewart & Co., Ltd. is an asset management company that has provided research-intensive equity management services to clients throughout the world since 1975. The Company is headquartered in Hamilton, Bermuda and has additional operations or affiliates in the United States, Europe and Asia. The Company's shares are listed for trading on the New York Stock Exchange (symbol: WPL) and on the Bermuda Stock Exchange (symbol: WPS). For more information, please visit the Company's website at http:www.wpstewart.com , or call W.P. Stewart Investor Relations (Fred M. Ryan) at +1-888-695-4092 (toll-free within the United States) or +441-295-8585 (outside the United States) or e-mail to . Statements made in this release concerning our assumptions, expectations, beliefs, intentions, plans or strategies are forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. Such statements involve risks and uncertainties that may cause actual results to differ from those expressed or implied in these statements. Such risks and uncertainties include, without limitation, the adverse effect from a decline or volatility in the securities markets, a general downturn in the economy, the effects of economic, financial or political events, a loss of client accounts, inability of the Company to attract or retain qualified personnel, a challenge to our U.S. tax status, competition from other companies, changes in government policy or regulation, a decline in the Company's products' performance, inability of the Company to implement its operating strategy, inability of the Company to manage unforeseen costs and other effects related to legal proceedings or investigations of governmental and self-regulatory organisations, industry capacity and trends, changes in demand for the Company's services, changes in the Company's business strategy or development plans and contingent liabilities. The information in this release is as of the date of this release, and will not be updated as a result of new information or future events or developments. W.P. Stewart & Co., Ltd. Unaudited Condensed Consolidated Statements of Operations (All amounts in US$) For the Three Months Ended Sept. 30, June 30, Sept. 30, 2003 2003 2002 Revenue: Fees 24,327,761 22,394,737 25,616,124 Commissions 4,613,917 7,010,827 8,096,957 Interest and other 710,096 674,921 805,928 29,651,774 30,080,485 34,519,009 Expenses: Employee compensation and benefits ( 1 ) 5,224,556 5,990,031 5,990,458 Fees paid out 1,517,274 1,632,350 1,685,749 Commissions, clearance and trading 1,064,392 1,478,499 1,676,277 Research and administration 3,513,126 3,544,961 3,925,803 Marketing ( 1 ) 1,070,342 1,172,133 1,603,747 Depreciation and amortisation 2,007,883 1,960,065 2,055,380 Other operating ( 1 ) 1,811,782 2,478,823 1,823,251 16,209,355 18,256,862 18,760,665 Income before taxes 13,442,419 11,823,623 15,758,344 Provision for taxes 1,487,104 1,170,989 1,768,428 Net income 11,955,315 10,652,634 13,989,916 Earnings per share: Basic earnings per share 0.27 0.24 0.32 Diluted earnings per share 0.26 0.24 0.31 % Change From June 30, Sept. 30, 2003 2002 Revenue: Fees 8.63% -5.03% Commissions -34.19% -43.02% Interest and Other 5.21% -11.89% -1.43% -14.10% Expenses: Employees compensation and benefits(1) -12.78% -12.79% Fees paid out -7.05% -9.99% Commissions, clearance and trading -28.01% -36.50% Research and administrations -0.90% -10.51% Marketing (1) -8.68% -33.26% Depreciation and amortisation 2.44% -2.31% Other operating (1) -26.91% -0.63% -11.21% -13.60% Income before taxes 13.69% -14.70% Provision for taxes 27.00% -15.91% Net Income 12.23% -14.54% Earnings per share: Basic earnings per share 12.50% -15.63% Diluted earnings per share 8.33% -16.13% Note (1): Prior period amounts have been revised to reflect presentation consistent with current period reporting. W.P. Stewart & Co., Ltd. Unaudited Condensed Consolidated Statements of Operations (All amounts in US$) For the Nine Months Ended September 30, 2003 2002 % Revenue: Fees 69,997,646 82,979,085 -15.64% Commissions 17,525,818 22,501,051 -22.11% Interest and other 1,950,376 2,777,962 -29.79% 89,473,840 108,258,098 -17.35% Expenses: Employee compensation and benefits (1) 17,568,872 19,334,052 -9.13% Fees paid out 4,518,523 5,729,493 -21.14% Commissions, clearance and trading 3,744,450 4,638,936 -19.28% Research and administration 10,782,706 10,809,754 -0.25% Marketing (1) 3,411,582 3,955,713 -13.76% Depreciation and amortisation 5,932,015 5,984,908 -0.88% Other operating 6,872,276 6,369,804 7.89% 52,830,424 56,822,660 -7.03% Income before taxes 36,643,416 51,435,438 -28.76% Provision for taxes 3,795,830 5,336,137 -28.87% Net income 32,847,586 46,099,301 -28.75% Earnings per share: Basic earnings per share 0.74 1.05 -29.52% Diluted earnings per share 0.73 0.99 -26.26% Note (1): Prior period amounts have been revised to reflect presentation consistent with current period reporting. W.P. Stewart & Co., Ltd. Net Flows of Assets Under Management* (in millions US$) For the Three For the Nine Months Ended Months Ended Sept. Jun. Sept. Sept. Sept. 30, 30, 30, 30, 30, 2003 2003 2002 2003 2002 Existing Accounts: Contributions 256 232 246 659 686 Withdrawals (274) (214) (233) (664) (671) Net Flows of Existing Accounts (18) 18 13 (5) 15 Publicly Available Funds: Contributions 51 39 130 139 331 Withdrawals (32) (35) (93) (113) (196) Direct Accounts Opened 70 68 51 241 213 Direct Accounts Closed (55) (166) (88) (411) (390) Net New Flows 34 (94) -- (144) (42) Net Flows of Assets Under Management 16 (76) 13 (149) (27) * The table above sets forth the total net flows of assets under management for the three months ended September 30, 2003, June 30, 2003 and September 30, 2002, respectively, and for the nine months ended September 30, 2003 and 2002, respectively, which include changes in net flows of existing accounts and net new flows (net contributions to our publicly available funds and flows from new accounts minus closed accounts). The table excludes total capital appreciation or depreciation in assets under management with the exception of the amount attributable to withdrawals and closed accounts. DATASOURCE: W.P. Stewart & Co. Ltd. Contact: Fred M. Ryan of W.P. Stewart Investor Relations, +1-888-695-4092 (toll-free within the United States), +441-295-8585, or FCMN Contact: Web site: http://www.wpstewart.com/ (WPL)

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