Gross margin

Gross Revenue

Cyrela closed 2010 with total gross revenue of R$ 5.0 billion, meaning a 19.4% increase over the gross revenue from 2009. The middle, mid-high and high-end properties are still among the most representative in the Company’s portfolio. In 2010, these segments contributed with 74.3% of the total recognized revenue, below the 79.3% registered in the previous year.

The development revenue, which represents 97.9% of the total, reached R$ 4.9 billion, 18.5% higher than the R$ 4.1 billion from the previous year. In the last quarter of 2010, the revenue was impacted by the concentration of launches in it.

Another important factor was the physical/financial revision of budgets of construction costs to incur, which caused an increase on the budgeted cost of R$ 367.2 million, and subsequently a reduction in the recognized revenue, reaching R$ 237.9 million in the quarter (the increased cost by the POC system results in a reduced percentage of completion of construction, and subsequently reduces the recognized revenue).

The revenue of lots in 2010 reached R$ 65.4 million, or 1.3% of the total gross revenue. Regarding services rendered, revenues amounted to R$ 77 million, corresponding to 1.5% of the Company’s gross revenue.

Gross revenue

2010 (R$ thousand)

Share (%)

2009 (R$ thousand)

Share (%)

Variation (%)

Residential real estate development

4,911.1

97.2

4,144.2

97.9

18.5

Lots

65.4

1.3

48.1

1.1

36.1

Services rendered

77.0

1.5

41.7

1.0

84.8

Total

5,053.6

100.0

4,234.0

100.0

19.4



Cost of goods/services provided

In 2010, the cost of residential real estate development had a 24.5% increase over 2009, reaching R$ 3,265.6 million, especially due to the started construction of new projects, which represented 18.6% of the total development cost in the year.

The detailed conciliation of budgets of financial costs to incur regarding the physical evolution of organic (own) in-house construction and construction carried out with partners and third parties. Along 2010, the increase of cost to incur was of R$ 533.6 million, motivated by the revision of budgets.


Gross Margin

The revision of construction costs to incur, which resulted in an increase of R$ 533.6 million in the budgeted cost thus affecting the recognition of gross revenue in R$ 320.1 million in the year, explain the 3.1% reduction in the gross margin of Cyrela in 2010, which was of 31.4%. With Living, the gross margin reached 28.2% in the same period.

Gross margin

2010

2009

Variation (%)

Residential real estate development

31.3%

34.5%

- 3.2 p.p.

Urban developments (lots)

46.8%

38.4%

8.4 p.p.

Services rendered

23.5%

27.0%

- 3.5 p.p.

Total

31.4%

34.5%

- 3.1 p.p.