Irt equity report final

Page 1

Company Overview: Independence Realty Trust (IRT) is a Real Estate Investment Trust (REIT) that invests in multi-family properties located in secondary markets. Some key property locations include Oklahoma, Arizona, Kentucky and Tennessee. The firm acquires properties in areas with rental and occupancy growth potential. The firm has seen strong growth in Funds from Operations (FFO), Net Operating Income (NOI) and Net Asset Value (NAV). Key Statistics Price Performance (Since Aug/13) Industry: Financial Sector: Residential REIT Property Type: Multi-Family Apartments AMEX: Avg Daily Volume: Market Cap:

IRT 71,224 $300 M

Properties Owned: Avg Rent/Unit: Total Units: Occupancy:

30 $827 8,769 92.7%

Price: Trailing P/E: Historical Average: Forward P/E: Dividend Yield:

$ 9.38 49 72 22 7.7%

Intrinsic Value: Margin of Safety: Target Price: Annual Return: Estimates

$ 13.5 44% $ 17.4 21%

14

15E

16E

April 23, 2015

Recommendation: BUY

Investment Thesis • There is a fundamental shift in the real estate industry as more consumers are seeking multi-family properties over purchasing a new home. Millennials have less desire to purchase a home and start a family early in life. They are also staying in school for longer, accumulating a greater amount of debt, and desire a shorter commute to work. These factors are the key catalysts behind a greater demand for multi-family units. IRT is a pure-play on multi-family.

FFO

$ 0.85 $ 0.98 $ 1.07 • The firm investments in properties located in secondary markets that

AFFO

$ 0.66 $ 0.81 $ 0.90

have the potential for rental and occupancy growth. IRT’s properties are located in attractive secondary markets (Houston, Louisville, Little Rock, Tuscan, Phoenix). These areas are less competitive areas than primary markets, which gives the firm prudent property acquisition opportunities.

• It can continue to acquire new properties that fit its current property portfolio. IRT is a small player in the multi-family REIT industry. It has an Dividend $ 0.72 $ 0.88 $ 0.97 opportunity to create greater value by expanding its multi-family property portfolio. Without considering value-creating property acquisitions, we NOI estimate IRTs’ stock is 44% undervalued. 52.4% 55.0% 56.0% Margin

Cap Rate

• Rental vacancy and available units for rent has decreased, which enables rent per unit price growth. There are positive demand/supply trends that indicate increasing demand for multi-family units and decreasing supply; 3.74% 7.04% 7.26% the combination of which will drive rent price appreciation.

Analysts: Matt Errico, Julio Escalona & Aaron Mederos | USF Student Managed Investment Fund

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Investment Philosophy The stock is under followed and the lack of information available creates a buying opportunity. Many investors and firms have chased the high yields and low risks offered by large REITs. IRT is a small cap stock that is only covered by a few analysts. The fund has an opportunity to enter at an attractive price with most of the downside already priced in. Real Estate Portfolio Date Acq Property Name 2014 2014 2011 2011 2011 2011 2011 2014 2012 2013 2014 2014 2014 2014 2014 2014 2013 2014 2014 2014 2014 2014 2014 2014 2014 2014 2014 2011 2014 2011

Carrington Stonebridge at the Ranch Tresa at Arrowhead Centrepoint Apartments Belle Creek Apartments Crestmont Cumberland Reserve at Eagle Ridge Runaway Bay Berkshire Square Prospect Park Brookside Jamestown Meadows Oxmoor Kings Landing The Crossings Arbors at the Reservoir Lenox Place Columbus Property Windrush Heritage Park Raindance Augusta Invitational Walnut Hill Stonebridge Crossing Copper Mill Iron Rock Ranch Heritage Trace

Independence Realty Trust

City

State

Occupancy

Units

Rent/Unit

Little Rock Little Rock Phoenix Tucson Henderson Marietta Smyrna Waukegan Indianapolis Indianapolis Louisville Louisville Louisville Louisville Louisville Creve Coeur Jackson Ridgeland Raleigh Groveport Edmond Oklahoma Oklahoma Oklahoma Oklahoma Cordova Cordova Austin Austin Newport News

AR AR AZ AZ CO GA GA IL IN IN KY KY KY KY KY MO MS MS NC OH OK OK OK OK OK TN TN TX TX VA

90.1% 95.0% 96.1% 91.6% 96.3% 96.5% 95.5% 91.6% 95.8% 91.2% 89.9% 95.1% 92.4% 92.5% 90.3% 89.7% 83.8% 95.3% 92.5% 99.2% 95.0% 88.3% 92.7% 93.4% 91.6% 92.8% 91.2% 94.7% 96.0% 87.5%

202 260 360 320 162 228 222 370 192 354 310 309 310 310 310 152 432 170 268 240 160 453 504 197 344 360 500 320 250 200

$ 1,000 $ 906 $ 828 $ 833 $ 1,024 $ 737 $ 711 $ 942 $ 916 $ 572 $ 812 $ 705 $ 871 $ 728 $ 910 $ 1,493 $ 778 $ 1,062 $ 900 $ 804 $ 783 $ 636 $ 527 $ 683 $ 686 $ 919 $ 900 $ 812 $ 1,179 $ 695

total / avg

15

92.7%

8,769 $ 827

IRT currently owns and operates 30 properties located in 15 states. It has 8,769 units under management. The firm has a weighted average occupancy rate of 92.8% and an average rent per unit of $827. It has 5 properties with a monthly rent of over $1,000; Iron Rock Ranch (Austin, TX), Arbors at the Reservoir (Ridgeland, MS), Kings Landing (Creve Coeur, MO), Belle Creek Apartments (Henderson, CO) and the Carrington Apartments (Little Rock, AR). Independence Realty Trust Equity Report | USF Student Managed Investment Fund

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Equity Report | April 23, 2015 | AMEX: IRT The firm generates 20% of its revenue from Kentucky, the highest out of its real estate portfolio.

Real Estate Portfolio

Two other states generate a significant amount of revenue; Oklahoma (14%) and Tennessee (11%). One market with high growth potential is Arizona, which only accounts for 8% of its revenue. IRT is positioned to capitalize on strong multi-family market fundamentals in Arizona. The firm generates 7% of its revenue from Texas. Although oil prices have fallen and Texas is a major oil state, a recent IRT study shows that most of its renters in that region are not employed in the oil industry. Other states that account for over 5% of revenue are Arkansas (6%) and Mississippi (7%). Multi - Family Industry Drivers Millennials have flocked to secondary cities such as Houston, Louisville, Oklahoma, Austin, and Phoenix among others. This directly aligns with IRT’s business model. It invests in properties located in these key markets that attract millennials and some of the younger generation-x. The shift away from the 5 largest cities (primary markets) is driven by price levels at all time highs that eat away at earnings for people in the early stages of their career. Apartments located in secondary markets allow consumers to enjoy the benefits of a big city atmosphere while also paying a reasonable price.

Analysts: Matt Errico, Julio Escalona & Aaron Mederos

3


Equity Report | April 23, 2015 | AMEX: IRT Multi - Family Industry Drivers

With the exception of the home ownership mania from 2000-2006, renter occupied units have steadily increased since 1965 and the homeownership rate has fluctuated between 63%-65%. This is indicative of a fundamental shift within the real estate industry. There is lacking desire for consumer’s to own a home coupled with an increasing demand for renting units. We attribute this to a multitude of factors shown in the next pages. One factor is shown below. It depicts the robust growth in student loan debt outstanding, which represents a large and growing financial burden. This does not have a direct impact on the housing market, but we believe it is a contributing factor to why millennials will not purchase a home once they graduate from college.

Independence Realty Trust Equity Report | USF Student Managed Investment Fund

4


Equity Report | April 23, 2015 | AMEX: IRT Multi - Family Industry Drivers Increasing student loan debt is not the only reason millennials are not rushing to purchase a new home post college graduation. The percent married among 25-34 year olds has gradually decreased since the 1980’s. The millennial generation is at all time lows in marriage levels among non-college graduates (below 40%) and college graduates (below 50%). With less people marrying at an early age there are less families starting at a young age. Fewer families correlates to decreasing home ownership demand. The average age of mothers giving birth is another contributing factor to families beginning later in life and the millennial population not needing a home at a young age. Currently, among college degree holders the average age at first birth is 28, while advanced degree woman do not give birth until 31-32 years old. Overall, we expect that people starting families later in life will decrease the demand for homeownership and favor the rental market. Analysts: Matt Errico, Julio Escalona & Aaron Mederos

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Equity Report | April 23, 2015 | AMEX: IRT Greater Multi-Family Demand

Affordable Offerings

Favorable Demographics

City Analysis IRT operates in markets with favorable demographic compositions. Relative to national averages, these markets offer more renters with a greater ability to meet rental payments. Renters There are some cases like Marietta, GA., and Henderson, CO., where this percentage came well below the median; this is due to a higher rate of home ownership compared to existing apartments in those cities or a high income area like in Colorado. Rent Contract Our calculation of the median contract rent for IRT properties came below the national average. We think that this figure is in range with management’s strategy of positioning sub-markets where rents are more affordable to the population but at the same time support strong occupancy rates, positive prospects for rental growth, and minimum new multi-family construction in the future.

Demographics The median age of the resident for the cities where these properties are present is in the mid-twenties to midthirties range. This indicates a positive outlook for IRT since millennials are more inclined to rent, homeownership is at a low level compared to historical numbers and in general the uncertainty surrounding the single-family housing market has kept home ownership low.

Independence Realty Trust Equity Report | USF Student Managed Investment Fund

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Equity Report | April 23, 2015 | AMEX: IRT Economic Factors Healthier Economic Environment

Higher Incomes

Economy IRT’s properties are located in favorable economic environments as represented by lower unemployment rates. Exceptions include properties in Missouri and Illinois where unemployment came higher than the national rate. Another metric that was incorporated in our analysis was the average of residents below the poverty level for those cities. The national average for this metric is 14.5%; IRT locations show much more favorable poverty statistics, which is evidence of economic strength and make these locations more attractive for renters. Exceptions include Texas, Virginia and North Carolina. Median household income in IRT’s markets is higher than the national figure. This is another encouraging metric for IRT and continues to accentuate management’s strategy. New Markets The Oklahoma portfolio purchased in 2013 shows a high percentage of renters with high income, a low unemployment rate within the area and high rent prices. Kentucky is another area where IRT acquired four properties in 2014; the cities where these properties are located shows unemployment rates below the nation and a high percentage of renters as well.

Analysts: Matt Errico, Julio Escalona & Aaron Mederos

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Equity Report | April 23, 2015 | AMEX: IRT Comparable Valuation Study Comparables Spreadsheet Market Cap ($ in M) Revenue ($ in M) Stock Price Trailing P/E Forward P/E P / B P / S P / NAV P / NOI P / FFO EV / EBITDA Divident Yield ROA ROE ROI NOI MARGIN FFO MARGIN Gross Margin Operating Margin Net Profit Margin EBITDA Margin Interest Coverage Fixed Assets Turnover Debt / Assets Debt / Equity

Independence Realty Trust

Associated American Apartment AvalonBay Equity Estates Assets Investment & Communities Residential Realty Trust Management

UDR Inc

Camden Essex Industry Sector Property Trust Property Trust (REITs) (Financials)

IRT $298 $49 $9.39 49.4 20.0 1.2 4.1 1.11 11.6 16.3 12.9 7.6%

AEC $1,400 $194 $24.22 9.7 16.6 2.2 7.2 1.4 11.5 4.1 18.4 3.3%

AAT $1,790 $256 $41.19 81.0 22.2 2.4 9.5 1.7 10.6 20.3 19.2 2.2%

AIV $5,880 $952 $37.60 18.1 16.1 5.6 5.5 1.5 9.6 6.7 19.7 2.8%

AVB $22,220 $1,810 $168.25 32.3 21.1 2.5 13.2 2.3 20.2 16.1 23.8 2.8%

EQR $27,380 $2,610 $75.27 45.5 20.5 2.6 10.5 1.6 15.8 19.0 22.89 2.7%

UDR $8,430 $811 $32.56 55.2 18.8 3.1 10.4 1.8 15.9 16.3 25.39 3.3%

CPT $6,590 $858 $76.04 23.3 15.8 2.3 7.7 1.4 8.7 12.5 19.08 3.5%

ESS $14,530 $997 $223.13 108.3 21.4 2.4 14.5 2.1 23.0 30.4 30.42 2.5%

Avg / Tot $88,518 $8,537 n/a 46.7 19.1 1.8 12.1 1.72 14.43 15.67 22.37 3.4%

Average n/a n/a n/a 16.8 n/a 3.1 5.8 n/a n/a n/a n/a 1.8%

0.7% 1.8% 2.7%

10.0% 24.2% 10.5%

1.2% 3.1% 4.3%

4.9% 30.9% 8.5%

4.2% 7.3% 4.5%

2.8% 6.0% 5.8%

1.1% 5.3% 5.8%

2.7% 10.7% 5.4%

2.1% 3.3% 1.7%

2.7% 5.7% 2.9%

3.1% 21.9% 0.8%

52.4% 37.3% 49% 17% 6% 49%

62.4% 176% 62% 19% 74% 120%

64.9% 34% 74% 32% 8% 58%

62.1% 89.4% 61% 27% 31% 56%

65.2% 82.0% 65% 26% 39% 63%

66.2% 55.2% 66% 35% 24% 72%

65.5% 63.9% 66.2% 14.8% 19.0% 59.6%

88.5% 61.5% 66.2% 28.9% 34.0% 56.2%

63.3% 47.9% 66.2% 28.4% 12.3% 64.5%

67.3% 76% 65.9% 44.3% 34.6% 68.6%

n/a n/a 4.8% 44.6% 36.3% n/a

1.35 0.12 0.61 1.57

6.57 0.14 0.43 1.20

1.59 0.15 0.50 1.45

1.21 0.16 0.51 4.00

1.36 0.11 0.40 0.70

2.43 0.10 0.39 0.50

1.01 0.14 0.43 1.33

2.15 0.17 0.37 0.97

1.82 0.14 0.42 0.82

2.27 0.14 0.43 1.37

16.27 n/a n/a n/a

The REITs in our comparable valuation study, are substantially larger and more mature than IRT. Analyzing the comparable firms shows IRT has reached an inflection point. As it grows into a mature REIT, we expect its’ multiples to trade closer to its peers, which will unlock significant returns for shareholders. IRTs’ yield of 7.6% is the highest among those companies compared, which tends to be a characteristic of smaller REITs. IRT is a very compelling income producing investment, as our analysis indicates it is substantially capable of covering and growing its dividend. Market participants currently underestimate the robustness of IRT’s dividend payment capabilities and the potential for growth. As the holdings IRT has acquired at the end of 2014 mature and the purchase and depreciation affects on margins roll off, we expect margin expansion. The firm will benefit from rising margins and higher valuation multiples as it matures and leverages its established operations. IRT’s debt/equity ratio is in line with industry average. Given the firm’s favorable fundamental business outlook and the nature of its steady rent-earning operations, IRT’s capital structure is sound and is capable of sustaining greater accommodations for future growth. Independence Realty Trust Equity Report | USF Student Managed Investment Fund

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Equity Report | April 23, 2015 | AMEX: IRT Valuation

Funds From Operations (FFO) 2015 Net Income $ 0.52 Depreciation $ 0.47 Gain on Property Sales $ -­‐ Funds from Operations (FFO) $ 0.98 FFO $ 0.98 Capital Expenditures (Renovations) -­‐$ 0.17 Adjusted Funds from Operations (AFFO) $ 0.81 Intrinsic Value $13.55 Margin of Safety 44%

2016 $ 0.61 $ 0.46 $ -­‐ $ 1.07 $ 1.07 -­‐$ 0.17 $ 0.90

2017 $ 0.70 $ 0.46 $ -­‐ $ 1.16 $ 1.16 -­‐$ 0.18 $ 0.98

2018 Terminal Value $ 0.79 $ 14.01 $ 0.46 $ -­‐ $ 1.25 $ 1.25 -­‐$ 0.18 $ 1.07 Shares Out 31,890

Cap Rate

7.64%

Terminal Value

As a REIT, IRT reports funds from operations (FFO), and we value IRT based on adjusted FFO (AFFO). AFFO takes into consideration maintenance CAPEX, as cash is used to maintain its existing properties and adds back depreciation expense since it is a non cash expense. The model uses an exit capitalization rate of 7.64% as the discount rate to uncover its intrinsic value. A weighted average cost of capital was also calculated which equaled 4.57% and can be seen in the appendix section on page 14. We believe an exit capitalization rate is a more accurate metric to discount future cash flows of REITs since it is indicative of the return an investor can expect from the properties IRT operates in 2018 and onward. Even without modeling for acquisitions the firms will still see strong FFO and AFFO growth from improving operations, occupancy growth, rent per unit increasing and strong fundamentals in the multi-family industry. The factors lead to an intrinsic value of $13.55, which implies the stock is 44% undervalued.

$ 13.26 $ 13.51 $ 13.76 $ 14.01 $ 14.26 $ 14.51 $ 14.76

Bear

10.64% $ 11.75 $ 11.92 $ 12.09 $ 12.25 $ 12.42 $ 12.59 $ 12.75 31%

AFFO Intrinsic Value Scenario Analysis Cap Rate (Discount Rate) 9.64% 8.64% 7.64% 7.64% $ 12.15 $ 12.56 $ 12.99 $ 12.99 $ 12.32 $ 12.74 $ 13.18 $ 13.18 $ 12.49 $ 12.92 $ 13.36 $ 13.36 $ 12.67 $ 13.10 $ 13.55 $ 13.55 $ 12.84 $ 13.28 $ 13.73 $ 13.73 $ 13.01 $ 13.46 $ 13.92 $ 13.92 $ 13.19 $ 13.64 $ 14.11 $ 14.11 Margin of Safety Base 44% Bull

Analysts: Matt Errico, Julio Escalona & Aaron Mederos

7.64% $ 12.99 $ 13.18 $ 13.36 $ 13.55 $ 13.73 $ 13.92 $ 14.11

7.64% $ 12.99 $ 13.18 $ 13.36 $ 13.55 $ 13.73 $ 13.92 $ 14.11 50% 9


Equity Report | April 23, 2015 | AMEX: IRT Valuation Net Operating Income Rental Income Tenant Reimbursement Income Other Income Total Revenue

2012 $ 14,849 $ 818 $ 962 $ 16,629

Property Expenses Property Operating Expenses

$ 8,066 $ 9,429 $ 23,427 $ 40,858 $ 41,678 $ 42,233 $ 42,901

Net Operating Income NOI Margin

$ 8,563 $ 10,514 $ 25,776 $ 49,937 $ 53,045 $ 55,983 $ 59,244 51% 53% 52% 55% 56% 57% 58%

Property Value

$ 141,282 $ 190,096 $ 689,112 $ 709,785 $ 731,079 $ 753,011 $ 775,602

Capitalization Rate

2013 $ 17,843 $ 943 $ 1,157 $ 19,943

6.06%

2014 $ 44,834 $ 1,924 $ 2,445 $ 49,203

5.53%

3.74%

2015 $ 82,733 $ 3,550 $ 4,512 $ 90,795

7.04%

2016 $ 86,313 $ 3,704 $ 4,707 $ 94,724

2017 $ 89,495 $ 3,841 $ 4,881 $ 98,216

7.26%

7.43%

2018 $ 93,075 $ 3,994 $ 5,076 $ 102,145

7.64%

NOI / Share

$ 0.33 $ 0.81 $ 1.57 $ 1.66 $ 1.76 $ 1.86

Stock Price

$ 7.71 $ 9.26 $ 12.53 $ 14.97 $ 16.33 $ 17.28

NOI Multiple

23.4

11.5

8.0

9.0

9.3

9.3

Net operating income is a key measure for REIT’s as it enables the calculation of a capitalization rate and the ability to display how the profitability of The firms’ properties. We expect the firm to see significant margin improvements from its legacy properties closer to its peers (67%). Another contributing factor is increasing occupancy and rent per unit rates. These factors attribute an exit capitalization rate of 7.6% as its portfolio of properties reach a more mature state. We discount the NOI multiple from its peer group average of 14 because of its above average capital structure, but increase the multiple over our investment horizon with improving business fundamentals. Net asset value is another important measure for REITs as it shows the value of its properties and punishes it for having a significant amount of debt. As the firm generates both bottom and top-line growth coupled with a more favorable capital structure it will trade at a price to NAV multiple similar to its peer group of 1.7.

Net Asset Value 2012 Value of Properties $ 153,565 Indebtness $ 92,413 Shares Out 275 Net Asset Value $ 61,152 growth NAV / Share Price / NAV Multiple IRT Stock Price Return w/o Div

2013 $ 190,096 $ 103,303 5,331 $ 86,793 42%

2014 $ 689,112 $ 400,509 21,533 $ 288,603 233%

2015 $ 709,785 $ 400,509 31,890 $ 309,276 7% $ 9.70 1.1 $ 10.75 14.5%

2016 $ 731,079 $ 400,509 31,890 $ 330,570 7% $ 10.37 1.3 $ 12.96 21%

2017 $ 753,011 $ 400,509 31,890 $ 352,502 7% $ 11.05 1.4 $ 14.92 15%

Independence Realty Trust Equity Report | USF Student Managed Investment Fund

2018 $ 775,602 $ 400,509 31,890 $ 375,093 6% $ 11.76 1.5 $ 17.64 18% 10


Equity Report | April 23, 2015 | AMEX: IRT Valuation Using three different P/E multiple models we gauge the probable returns of IRT over our investment time horizon.

Price / Earnings Model 2015 2016 2017 2018 Assuming a constant multiple and base case EPS $ 0.52 $ 0.61 $ 0.70 $ 0.79 earnings growth with no further acquisitions P/E Multiple 22 22 22 22 of properties, we expect a total annualized Price $ 11.37 $ 13.44 $ 15.33 $ 17.43 return of 21%. Annualized Return 21% A bull case scenario involves further acquisitions to fuel growth, which we expect to be accompanied by a lower multiple as margins contract with acquisition expenses. If management executes on strategic acquisitions successfully, we expect total annualized return of approximately 39%. Our assumptions are expressed on the Bull Case Appendix on pages 16 and 17.

Price / Earnings Model (Bull Case) 2015 2016 2017 2018 EPS $ 0.79 $ 1.03 $ 1.17 $ 1.34 P/E Multiple 20 18 18 18 Price $ 15.79 $ 18.58 $ 21.02 $ 24.11 Annualized Return 39%

Our analysis suggests that IRT offers a favorable risk/reward investment, with a bear case total annualized return of 5% excluding dividends.

Price / Earnings Model (Bear Case) 2015 2016 2017 2018 EPS $ 0.42 $ 0.47 $ 0.51 $ 0.56 P/E Multiple 22 22 22 22 The substantial upside and limited downside Price $ 9.29 $ 10.35 $ 11.32 $ 12.30 reflects the strong trends in the multi-family Annualized Return 8%

P/E Multiple

market. IRT is a pure-play on this mega trend.

Bear

19.0 20.0 21.0 22.0 23.0 24.0 25.0

P/E Price Target Scenario Analysis for 2018 EPS $ 0.49 $ 0.59 $ 0.69 $ 0.79 $ 0.99 $ 9.36 $ 11.26 $ 13.16 $ 15.06 $ 18.86 $ 9.85 $ 11.85 $ 13.85 $ 15.85 $ 19.85 $ 10.34 $ 12.44 $ 14.54 $ 16.64 $ 20.84 $ 10.83 $ 13.03 $ 15.23 $ 17.43 $ 21.83 $ 11.33 $ 13.63 $ 15.93 $ 18.23 $ 22.83 $ 11.82 $ 14.22 $ 16.62 $ 19.02 $ 23.82 $ 12.31 $ 14.81 $ 17.31 $ 19.81 $ 24.81 Annual Return 14% Base 21% Bull

Analysts: Matt Errico, Julio Escalona & Aaron Mederos

$ 1.19 $ 22.66 $ 23.85 $ 25.04 $ 26.23 $ 27.43 $ 28.62 $ 29.81

$ 1.39 $ 26.46 $ 27.85 $ 29.24 $ 30.63 $ 32.03 $ 33.42 $ 34.81 36% 11


Equity Report | April 23, 2015 | AMEX: IRT Management Scott F. Schaeffer is chairman of the board of directors. He is also the CEO and president of RAIT Financial Trust. He previously served as RAIT’s COO from 2008-09, and co-president, co-COO from 2006-08. Mr. Schaeffer’s 26 years of experience in real estate, specifically in acquisition and financing of multifamily properties, is an ideal fit for IRT. He holds a Bachelor of Science in Commerce from Rider University. Farrell M. Ender has been President of IRT since August 2014, President of Independence Realty Advisors, LLC, IRT’s advisor, since April 2013, and Senior VP of RAIT from 2007 to Dec 2014. He has always been linked to the real estate industry and has a vast experience working on large investment deals from $300 million to well over $1 billion. From 1999 to 2002 he held various positions at Wachovia/Maher Partners, The Staubach Company and Toll Brothers. Mr. Ender holds a BBA with a major in finance from James Madison University. James J. Sebra has been the company’s CFO since May 2012 and treasurer since 2011. He has served as CFO and treasurer of RAIT since May 2012 and vp-finance and chief accounting officer from 2007-12. He joined RAIT when Taberna Realty Finance Trust was acquired. He was Taberna’s VP and CAO from 2005 until 2006. He has also worked at public accounting firm KPMG LLP. Mr. Sebra holds a Bachelor in Accounting from Saint Joseph’s University and a MBA from Villanova. RAIT Financial Trust Partnership RAIT Financial Trust is another REIT and IRT’s largest stockholder, owning 23% of shares outstanding. Management is the same for both REITs since RAIT still owns a large percentage of IRT. The business was acquired by RAIT in January 2011 and later taken public in 2013. RAIT is largely a multi-strategy business, lending, owning and managing commercial real estate and IRT’s portfolio is externally managed by RAIT. We see this relationship as an advantage for both companies as IRT benefits from RAIT’s expertise, relationships in the industry, and access to capital. RAIT gains from ownership on a separately traded pure-play on multi-family markets. In the latest earnings call management announced that they will not purchase properties from RAIT; we like this move and think that it helps mitigate any conflict of interest that can arise from management crossover. Independence Realty Trust Equity Report | USF Student Managed Investment Fund

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Equity Report | April 23, 2015 | AMEX: IRT Appendix - Income Statement Income Statement ($ in thousands) Revenue: Rental Income Tenant Reimbursement Income Other Income Total Revenue Expenses: Property Operating Expenses General & Administrative Expenses Asset Management Fees Acquisition expenses Depreciation & Amortization Total expenses EBIT Interest expense Gains (losses) on assets Interest income Net income (loss) Prefferred Shares Non-­‐controlling interests Net income (loss) Diluted EPS Diluted Shares Out Core FFO Dividends / Share Payout Ratio (vs FFO)

2012

2013

$ 14,849 $ 818 $ 962 $ 16,629

2014

$ 17,843 $ 44,834 $ 943 $ 1,924 $ 1,157 $ 2,445 $ 19,943 $ 49,203

2015

2016

2017

2018

$ 82,733 $ 3,550 $ 4,512 $ 90,795

$ 86,313 $ 3,704 $ 4,707 $ 94,724

$ 89,495 $ 3,841 $ 4,881 $ 98,216

$ 93,075 $ 3,994 $ 5,076 $ 102,145

$ 8,066 $ 9,429 $ 23,427 $ 40,858 $ 41,678 $ 42,233 $ 42,901 $ 968 $ 648 $ 1,137 $ 1,816 $ 1,894 $ 1,964 $ 2,043 $ 240 $ 272 $ 1,736 $ 3,203 $ 3,342 $ 3,465 $ 3,604 $ 157 $ 248 $ 1,842 $ -­‐ $ -­‐ $ -­‐ $ -­‐ $ 3,466 $ 4,413 $ 12,520 $ 14,848 $ 14,741 $ 14,741 $ 14,741 $ 12,897 $ 15,010 $ 40,662 $ 60,726 $ 61,656 $ 62,403 $ 63,288 $ 3,732 $ 4,933 $ 8,541 $ 30,069 $ 33,068 $ 35,813 $ 38,856 -­‐$ 3,305 -­‐$ 3,659 -­‐$ 8,496 -­‐$ 13,584 -­‐$ 13,584 -­‐$ 13,584 -­‐$ 13,584 $ -­‐ $ -­‐ $ 2,882 $ -­‐ $ -­‐ $ -­‐ $ -­‐ $ -­‐ $ -­‐ $ 17 $ -­‐ $ -­‐ $ -­‐ $ -­‐ $ 427 $ 1,274 $ 2,944 $ 16,485 $ 19,484 $ 22,228 $ 25,272 -­‐$ 15 -­‐$ 10 $ -­‐ $ -­‐ $ -­‐ $ -­‐ $ -­‐ -­‐$ 535 -­‐$ 649 -­‐$ 4 $ -­‐ $ -­‐ $ -­‐ $ -­‐ -­‐$ 123 $ 615 $ 2,940 $ 16,485 $ 19,484 $ 22,228 $ 25,272 -­‐$ 0.45 $ 0.12 $ 0.14 $ 0.52 $ 0.61 $ 0.70 $ 0.79 275 5,331 21,533 31,890 31,890 31,890 31,890 $ 0.95 $ 0.72 $ 0.98 $ 1.07 $ 1.16 $ 1.25 $ 0.62 $ 0.72 $ 0.88 $ 0.97 $ 1.04 $ 1.13 65% 100% 90% 90% 90% 90% Common Size Income Statement 2012 2013 2014 2015

Revenue Growth Rental Income Tenant Reimbursement Income Other Income Top Line Revenue Growth Expenses: Property Operating Expenses General & Administrative Expenses Asset Management Fees Acquisition expenses Depreciation & Amortization Total expenses EBIT Interest expense Gains (losses) on assets Interest income Net income (loss) Prefferred Shares Non-­‐controlling interests Net income (loss)

48.5% 5.8% 1.4% 0.9% 20.8% 77.6% 22.4% 0.0% 0.0% 0.0% 2.6% -­‐0.1% -­‐3.2% -­‐0.7%

2016

2017

2018

20.2% 15.3% 20.3% 19.9%

151.3% 104.0% 111.3% 146.7%

84.5% 84.5% 84.5% 84.5%

4.3% 4.3% 4.3% 4.3%

3.7% 3.7% 3.7% 3.7%

4.0% 4.0% 4.0% 4.0%

47.3% 3.2% 1.4% 1.2% 22.1% 75.3% 24.7% -­‐3.5% 0.0% 0.0% 6.4% -­‐0.1% -­‐3.3% 3.1%

47.6% 2.3% 3.5% 3.7% 25.4% 82.6% 17.4% -­‐2.1% 5.9% 0.0% 6.0% 0.0% 0.0% 6.0%

45.0% 2.0% 3.5% 0.0% 16.4% 66.9% 33.1% -­‐3.4% 0.0% 0.0% 18.2% 0.0% 0.0% 18.2%

44.0% 2.0% 3.5% 0.0% 15.6% 65.1% 34.9% -­‐3.4% 0.0% 0.0% 20.6% 0.0% 0.0% 20.6%

43.0% 2.0% 3.5% 0.0% 15.0% 63.5% 36.5% -­‐3.4% 0.0% 0.0% 22.6% 0.0% 0.0% 22.6%

42.0% 2.0% 3.5% 0.0% 14.4% 62.0% 38.0% -­‐3.4% 0.0% 0.0% 24.7% 0.0% 0.0% 24.7%

Analysts: Matt Errico, Julio Escalona & Aaron Mederos

13


Equity Report | April 23, 2015 | AMEX: IRT Appendix - Balance Sheet Balance Sheet ($ in thousands) Assets: Net Investments in Real Estate Cash and cash equivalents Restricted cash Accounts receivable & other assets Intangible assets Deferred costs Total Assets Liabilities: Indebtedness Revolving Credit Facility Accounts Payable & Accrued Expenses Accrued interest payable Dividends payable Other liabilities Total Liabilities Stockholder's Equity Total Liabilities & Equity

2012

2015

2016

2017

2018

$ 174,321 $ 665,736 $ 3,334 $ 14,763 $ 1,122 $ 5,206 $ 1,731 $ 2,270 $ 517 $ 3,251 $ 846 $ 2,924 $ 181,871 $ 694,150

$ 671,561 $ 24,311 $ -­‐ $ 4,189 $ 3,251 $ 2,924 $ 706,236

$ 678,114 $ 22,685 $ -­‐ $ 4,370 $ 3,251 $ 2,924 $ 711,344

$ 685,305 $ 21,096 $ -­‐ $ 4,531 $ 3,251 $ 2,924 $ 717,108

$ 693,155 $ 19,711 $ -­‐ $ 4,712 $ 3,251 $ 2,924 $ 723,753

$ 92,413 $ 103,303 $ 400,509 $ 18,392 $ 1,986 $ 2,374 $ 8,353 $ 32 $ 63 $ 49 $ 499 $ 515 $ 1,982 $ 708 $ 1,831 $ 416 $ 95,346 $ 106,963 $ 431,116 $ 50,851 $ 74,908 $ 263,034 $ 146,197 $ 181,871 $ 694,150

$ 400,509 $ 18,392 $ 15,414 $ 90 $ -­‐ $ 3,379 $ 437,784 $ 268,452 $ 706,236

$ 400,509 $ 18,392 $ 16,081 $ 94 $ -­‐ $ 3,525 $ 438,601 $ 272,743 $ 711,344

$ 400,509 $ 18,392 $ 16,674 $ 98 $ -­‐ $ 3,655 $ 439,327 $ 277,780 $ 717,108

$ 400,509 $ 18,392 $ 17,341 $ 102 $ -­‐ $ 3,801 $ 440,145 $ 283,609 $ 723,753

$ 141,282 $ 2,533 $ 1,150 $ 345 $ 274 $ 613 $ 146,197

2013

2014

Appendix - WACC Calculation

Unlevered Beta 0.25 Debt $ 400,509 Equity $ 251,273 Levered Beta 0.65 Tax Rate 0% MRP 6.04% Risk FR (10yr) 1.96% Cost of Equity 5.88% Cost of Debt 3.76% WACC 4.57%

Independence Realty Trust Equity Report | USF Student Managed Investment Fund

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Equity Report | April 23, 2015 | AMEX: IRT Appendix - Cash Flow Statement

Cash Flows ($ in thousands) Cash flows from Operating Activities: Net income (loss) Adjustments to Cash Flow from Operating Activities: Depreciation and amortization Amortization of deferred financing costs & premium on indebtedness, net Share based compensation (Gain) loss on assets Changes in assets and liabilities: Accounts receivable and other assets Accounts payable and accrued expenses Accrued interest payable Other liabilities Cash flow from operating activities Cash flows from investing activities: Acquisition of real estate properties Capital expenditures (Increase) decrease in restricted cash Cash flow from investing activities Cash flows from financing activities: Proceeds from issuance of preferred stock Proceeds from issuance of common stock Proceeds from issuance of non-­‐controlling interests Proceeds from Secured Credit Facility & mortgage indebtedness Secured Credit Facility & mortgage principal repayments Redemption of preferred shares (Payments) reimbursements for deferred financing costs Distributions on preferred stock Distributions on common stock Distributions to non-­‐controlling interests Cash flow from financing activities Net change in cash and cash equivalents Cash and cash equivalents at the beginning of the period Cash and cash equivalents at the end of the period

2012

2013

2014

2015

2016

2017

2018

$ 427 $ 1,274 $ 2,944 $ 16,485 $ 19,484 $ 22,228 $ 25,272 $ 3,466 $ 4,413 $ 12,520 $ 14,848 $ 14,741 $ 14,741 $ 14,741 $ 121 $ 83 -­‐$ 660 $ -­‐ $ 77 $ 206 $ -­‐ $ -­‐ $ -­‐ -­‐$ 2,882 $ -­‐

$ -­‐ $ -­‐ $ -­‐

$ -­‐ $ -­‐ $ -­‐

$ -­‐ $ -­‐ $ -­‐

$ 240 $ 132 $ 32 $ 66 $ 4,484

-­‐$ 89 $ 764 -­‐$ 1,919 $ 210 $ 2,670 $ 7,061 $ 31 -­‐$ 14 $ 41 $ 19 $ 176 $ 1,548 $ 6,018 $ 15,724 $ 38,065

-­‐$ 181 $ 667 $ 4 $ 146 $ 34,860

-­‐$ 161 $ 593 $ 3 $ 130 $ 37,534

-­‐$ 181 $ 667 $ 4 $ 146 $ 40,649

-­‐$ 15,781 -­‐$ 1,148 $ 1 -­‐$ 16,928

-­‐$ 36,822 -­‐$ 1,445 $ 28 -­‐$ 38,239

$ -­‐ -­‐$ 5,557 $ -­‐ -­‐$ 5,557

$ -­‐ -­‐$ 5,724 $ -­‐ -­‐$ 5,724

$ -­‐ -­‐$ 5,896 $ -­‐ -­‐$ 5,896

-­‐$ 299,881 -­‐$ 4,158 -­‐$ 3,298 -­‐$ 307,337

$ -­‐ -­‐$ 5,395 $ 5,206 -­‐$ 189

$ 100 $ -­‐ $ -­‐ $ -­‐ $ -­‐ $ -­‐ $ -­‐ $ 3,193 $ 31,153 $ 189,587 $ -­‐ $ -­‐ $ -­‐ $ -­‐ $ 3,500 $ -­‐ $ -­‐ $ -­‐ $ -­‐ $ -­‐ $ -­‐ $ 10,238 $ 10,940 $ 154,650 $ -­‐ $ -­‐ -­‐$ 222 -­‐$ 26,001 $ -­‐ $ -­‐ -­‐$ 137 $ -­‐ $ -­‐ $ 7 -­‐$ 418 -­‐$ 89 -­‐$ 15 -­‐$ 10 $ -­‐ $ -­‐ -­‐$ 149 -­‐$ 2,979 -­‐$ 14,978 -­‐$ 28,200 -­‐$ 3,004 -­‐$ 1,805 -­‐$ 127 -­‐$ 127 $ 13,870 $ 33,022 $ 303,042 -­‐$ 28,327 $ 1,426 $ 801 $ 11,429 $ 9,548 $ 1,107 $ 2,533 $ 3,334 $ 14,763 $ 2,533 $ 3,334 $ 14,763 $ 24,311

Analysts: Matt Errico, Julio Escalona & Aaron Mederos

$ -­‐ $ -­‐ $ -­‐ $ -­‐ $ -­‐ $ -­‐ $ -­‐ $ -­‐ $ -­‐ $ -­‐ -­‐$ 30,802 -­‐$ 127 -­‐$ 30,929 -­‐$ 1,626 $ 24,311 $ 22,685

$ -­‐ -­‐$ 33,272 -­‐$ 127 -­‐$ 33,399 -­‐$ 1,589 $ 22,685 $ 21,096

$ -­‐ -­‐$ 36,012 -­‐$ 127 -­‐$ 36,139 -­‐$ 1,386 $ 21,096 $ 19,711

15


Equity Report | April 23, 2015 | AMEX: IRT Appendix - Bull Case Income Statement

Income Statement ($ in thousands) Revenue: Rental Income -­‐ Legacy Rental Income -­‐ Acquisitions Tenant Reimbursement Income Other Income Total Revenue Expenses: Property Operating Expenses General & Administrative Expenses Asset Management Fees Acquisition Expenses Depreciation & Amortization Total Expenses EBIT Interest expense Gains (losses) on assets Interest income Net income (loss) Prefferred Shares Non-­‐controlling interests Net income (loss) Diluted EPS Diluted Shares Out Core FFO Dividends / Share Payout Ratio (to FFO) Net Operating Income NOI Margin

2012 $ 14,849 $ -­‐ $ 818 $ 962 $ 16,629

2013

Bull Case w/ Acquiring more Properties 2014 2015 2016

$ 17,843 $ 44,834 $ -­‐ $ -­‐ $ 943 $ 1,924 $ 1,157 $ 2,445 $ 19,943 $ 49,203

$ 86,180 $ 12,000 $ 4,213 $ 5,354 $ 107,748

$ 91,105 $ 23,500 $ 4,918 $ 6,250 $ 125,773

2017

2018

$ 95,209 $ 26,750 $ 5,234 $ 6,651 $ 133,843

$ 100,133 $ 31,500 $ 5,649 $ 7,179 $ 144,461

$ 8,066 $ 9,429 $ 23,427 $ 44,177 $ 50,309 $ 52,199 $ 54,895 $ 968 $ 648 $ 1,137 $ 2,155 $ 2,515 $ 2,677 $ 2,889 $ 240 $ 272 $ 1,736 $ 3,771 $ 4,402 $ 4,685 $ 5,056 $ 157 $ 248 $ 1,842 $ 4,034 $ 4,709 $ 5,011 $ 5,408 $ 3,466 $ 4,413 $ 12,520 $ 14,848 $ 17,332 $ 18,445 $ 19,908 $ 12,897 $ 15,010 $ 40,662 $ 68,985 $ 79,268 $ 83,016 $ 88,156 $ 3,732 $ 4,933 $ 8,541 $ 38,763 $ 46,505 $ 50,828 $ 56,304 -­‐$ 3,305 -­‐$ 3,659 -­‐$ 8,496 -­‐$ 13,584 -­‐$ 13,584 -­‐$ 13,584 -­‐$ 13,584 $ -­‐ $ -­‐ $ 2,882 $ -­‐ $ -­‐ $ -­‐ $ -­‐ $ -­‐ $ -­‐ $ 17 $ -­‐ $ -­‐ $ -­‐ $ -­‐ $ 427 $ 1,274 $ 2,944 $ 25,179 $ 32,921 $ 37,244 $ 42,720 -­‐$ 15 -­‐$ 10 $ -­‐ $ -­‐ $ -­‐ $ -­‐ $ -­‐ -­‐$ 535 -­‐$ 649 -­‐$ 4 $ -­‐ $ -­‐ $ -­‐ $ -­‐ -­‐$ 123 $ 615 $ 2,940 $ 25,179 $ 32,921 $ 37,244 $ 42,720 -­‐$ 0.45 $ 0.12 $ 0.14 $ 0.79 $ 1.03 $ 1.17 $ 1.34 275 5,331 21,533 31,890 31,890 31,890 31,890 $ 0.95 $ 0.72 $ 1.13 $ 1.43 $ 1.59 $ 1.79 $ 0.62 $ 0.72 $ 1.02 $ 1.29 $ 1.43 $ 1.61 65% 100% 90% 90% 90% 90% $ 8,563 $ 10,514 $ 25,776 $ 63,571 $ 75,464 $ 81,645 $ 89,566 51.5% 52.7% 52.4% 59.0% 60.0% 61.0% 62.0%

Independence Realty Trust Equity Report | USF Student Managed Investment Fund

16


Equity Report | April 23, 2015 | AMEX: IRT Appendix - Bull Case Common Size Income Statement

Common Size Bull Case Income Statement 2012 2013 2014 2015 Revenue: Rental Income -­‐ Legacy Rental Income -­‐ Acquisitions Tenant Reimbursement Income Other Income Total Revenue Expenses: Property Operating Expenses General & Administrative Expenses Asset Management Fees Acquisition expenses Depreciation and amortization Total Expenses EBIT Interest expense Gains (losses) on assets Interest income Net income (loss) Prefferred Shares Non-­‐controlling interests Net income (loss)

92.2%

47.3% 3.2% 1.4% 1.2% 22.1% 75.3% 24.7% -­‐3.5% 0.0% 0.0% 6.4% -­‐0.1% -­‐3.3% 3.1%

41.0% 2.0% 3.5% 3.7% 13.8% 64.0% 36.0% -­‐3.4% 0.0% 0.0% 23.4% 0.0% 0.0% 23.4%

2017

2018

5.7% 4.5% 5.2% 95.8% 13.8% 17.8% 15.3% 104.0% 119.0% 16.7% 6.4% 7.9% 20.3% 111.3% 119.0% 16.7% 6.4% 7.9% 19.9% 146.7% 119.0% 16.7% 6.4% 7.9% 48.5% 5.8% 1.4% 0.9% 20.8% 77.6% 22.4% 0.0% 0.0% 0.0% 2.6% -­‐0.1% -­‐3.2% -­‐0.7%

20.2% 151.3%

2016

Analysts: Matt Errico, Julio Escalona & Aaron Mederos

47.6% 2.3% 3.5% 3.7% 25.4% 82.6% 17.4% -­‐2.1% 5.9% 0.0% 6.0% 0.0% 0.0% 6.0%

40.0% 2.0% 3.5% 3.7% 13.8% 63.0% 37.0% -­‐3.4% 0.0% 0.0% 26.2% 0.0% 0.0% 26.2%

39.0% 2.0% 3.5% 3.7% 13.8% 62.0% 38.0% -­‐3.4% 0.0% 0.0% 27.8% 0.0% 0.0% 27.8%

38.0% 2.0% 3.5% 3.7% 13.8% 61.0% 39.0% -­‐3.4% 0.0% 0.0% 29.6% 0.0% 0.0% 29.6%

17


Equity Report | April 23, 2015 | AMEX: IRT Appendix - Properties

Source: Company Filings

Independence Realty Trust Equity Report | USF Student Managed Investment Fund

18


Equity Report | April 23, 2015 | AMEX: IRT Appendix - Revenue Estimate Abstract for Current Property Portfolio

Date Acq Property Name 2014 Carrington 2014 Stonebridge at the Ranch 2011 Tresa at Arrowhead 2011 Centrepoint Apartments 2011 Belle Creek Apartments 2011 Crestmont 2011 Cumberland 2014 Reserve at Eagle Ridge 2012 Runaway Bay 2013 Berkshire Square 2014 Prospect Park 2014 Brookside 2014 Jamestown 2014 Meadows 2014 Oxmoor 2014 Kings Landing 2013 The Crossings 2014 Arbors at the Reservoir 2014 Lenox Place 2014 Columbus Property 2014 Windrush 2014 Heritage Park 2014 Raindance 2014 Augusta 2014 Invitational 2014 Walnut Hill 2014 Stonebridge Crossing 2011 Copper Mill 2014 Iron Rock Ranch 2011 Heritage Trace Independence Realty Total

City Little Rock Little Rock Phoenix Tucson Henderson Marietta Smyrna Waukegan Indianapolis Indianapolis Louisville Louisville Louisville Louisville Louisville Creve Coeur Jackson Ridgeland Raleigh Groveport Edmond Oklahoma Oklahoma Oklahoma Oklahoma Cordova Cordova Austin Austin Newport News

State AR AR AZ AZ CO GA GA IL IN IN KY KY KY KY KY MO MS MS NC OH OK OK OK OK OK TN TN TX TX VA

Occupancy bear base bull Units 88.1% 90.1% 93.1% 202 93.0% 95.0% 98.0% 260 94.1% 96.1% 99.1% 360 89.6% 91.6% 94.6% 320 94.3% 96.3% 99.3% 162 94.5% 96.5% 99.5% 228 93.5% 95.5% 98.5% 222 89.6% 91.6% 94.6% 370 93.8% 95.8% 98.8% 192 89.2% 91.2% 94.2% 354 87.9% 89.9% 92.9% 310 93.1% 95.1% 98.1% 309 90.4% 92.4% 95.4% 310 90.5% 92.5% 95.5% 310 88.3% 90.3% 93.3% 310 87.7% 89.7% 92.7% 152 81.8% 83.8% 86.8% 432 93.3% 95.3% 98.3% 170 90.5% 92.5% 95.5% 268 97.2% 99.2% 99.8% 240 93.0% 95.0% 98.0% 160 86.3% 88.3% 91.3% 453 90.7% 92.7% 95.7% 504 91.4% 93.4% 96.4% 197 89.6% 91.6% 94.6% 344 90.8% 92.8% 95.8% 360 89.2% 91.2% 94.2% 500 92.7% 94.7% 97.7% 320 250 94.0% 96.0% 99.0% 85.5% 87.5% 90.5% 200

Rent/Unit $ 1,000 $ 906 $ 828 $ 833 $ 1,024 $ 737 $ 711 $ 942 $ 916 $ 572 $ 812 $ 705 $ 871 $ 728 $ 910 $ 1,493 $ 778 $ 1,062 $ 900 $ 804 $ 783 $ 636 $ 527 $ 683 $ 686 $ 919 $ 900 $ 812 $ 1,179 $ 695 90.7% 92.7% 95.7% 8,769 $ 826.59

bear $ 1,035 $ 938 $ 857 $ 862 $ 1,060 $ 763 $ 736 $ 975 $ 948 $ 592 $ 840 $ 730 $ 901 $ 753 $ 942 $ 1,545 $ 805 $ 1,099 $ 932 $ 832 $ 810 $ 658 $ 545 $ 707 $ 710 $ 951 $ 932 $ 840 $ 1,220 $ 719

Rent / Unit base bull $ 1,040 $ 1,050 $ 942 $ 951 $ 861 $ 869 $ 866 $ 875 $ 1,065 $ 1,075 $ 766 $ 774 $ 739 $ 747 $ 980 $ 989 $ 953 $ 962 $ 595 $ 601 $ 844 $ 853 $ 733 $ 740 $ 906 $ 915 $ 757 $ 764 $ 946 $ 956 $ 1,553 $ 1,568 $ 809 $ 817 $ 1,104 $ 1,115 $ 936 $ 945 $ 836 $ 844 $ 814 $ 822 $ 661 $ 668 $ 548 $ 553 $ 710 $ 717 $ 713 $ 720 $ 956 $ 965 $ 936 $ 945 $ 844 $ 853 $ 1,226 $ 1,238 $ 723 $ 730

2015

bear $ 2,210,288 $ 2,720,859 $ 3,483,727 $ 2,966,365 $ 1,942,890 $ 1,972,222 $ 1,832,972 $ 3,878,665 $ 2,048,902 $ 2,243,292 $ 2,748,073 $ 2,518,946 $ 3,031,586 $ 2,536,666 $ 3,093,751 $ 2,471,864 $ 3,414,587 $ 2,092,072 $ 2,711,112 $ 2,329,459 $ 1,447,059 $ 3,088,074 $ 2,992,058 $ 1,527,407 $ 2,626,105 $ 3,731,002 $ 4,985,388 $ 2,991,626 $ 3,441,147 $ 1,476,055

Annual Revenue base bull $ 2,271,385 $ 2,369,581 $ 2,792,799 $ 2,908,695 $ 3,574,957 $ 3,722,006 $ 3,047,229 $ 3,177,289 $ 1,993,682 $ 2,075,557 $ 2,023,691 $ 2,106,667 $ 1,881,224 $ 1,958,977 $ 3,984,398 $ 4,154,457 $ 2,102,697 $ 2,189,395 $ 2,304,670 $ 2,403,371 $ 2,824,178 $ 2,946,483 $ 2,585,489 $ 2,692,695 $ 3,113,626 $ 3,245,628 $ 2,605,250 $ 2,715,607 $ 3,179,109 $ 3,316,311 $ 2,540,449 $ 2,650,658 $ 3,514,973 $ 3,675,815 $ 2,147,242 $ 2,236,132 $ 2,784,413 $ 2,902,360 $ 2,388,876 $ 2,426,433 $ 1,485,320 $ 1,546,957 $ 3,174,904 $ 3,314,337 $ 3,072,808 $ 3,202,754 $ 1,568,370 $ 1,634,310 $ 2,697,694 $ 2,812,835 $ 3,831,604 $ 3,993,503 $ 5,121,792 $ 5,341,140 $ 3,070,935 $ 3,198,682 $ 3,531,341 $ 3,676,712 $ 1,517,880 $ 1,585,017

$ 80,554,219 $ 82,732,981 $ 86,180,367

19

Analysts: Matt Errico, Julio Escalona & Aaron Mederos


Equity Report | April 23, 2015 | AMEX: IRT Appendix - Revenue Estimate Abstract for Legacy Properties

Date Acq Property (Apartment) Name 2014 2011 2011 2011 2011 2011 2014 2012 2013 2014 2014 2014 2014 2014 2014 2013 2014 2014 2014 2014 2011 2011

Carrington Tresa at Arrowhead Centrepoint Apartments Belle Creek Apartments Crestmont Cumberland Reserve at Eagle Ridge Runaway Bay Berkshire Square Prospect Park Brookside Jamestown Meadows Oxmoor Kings Landing The Crossings Arbors at the Reservoir Lenox Place OKC Portfolio Walnut Hill Stonebridge Crossing Copper Mill Heritage Trace Secured Credit Facility

City Little Rock Phoenix Tucson Henderson Marietta Smyrna Waukegan Indianapolis Indianapolis Louisville Louisville Louisville Louisville Louisville Creve Coeur Jackson Ridgeland Raleigh

State Principal Interest Rate Maturity Date Fixed / Floating

AR AZ AZ CO GA GA IL IN IN KY KY KY KY KY MO MS MS NC OK Cordova TN Cordova TN Austin TX Newport News VA

$ 14,235 $ 27,500 $ 17,600 $ 10,575 $ 6,612 $ 6,759 $ 18,850 $ 10,033 $ 8,612 $ 9,230 $ 13,455 $ 22,880 $ 24,245 $ 35,815 $ 21,200 $ 15,313 $ 13,150 $ 15,991 $ 46,471 $ 18,650 $ 19,370 $ 7,200 $ 5,388 $ 18,392

4.0% 2.4% 3.7% 2.4% 5.7% 5.7% 4.7% 3.6% 4.4% 3.6% 3.6% 3.6% 3.6% 3.6% 4.0% 3.9% 4.0% 3.7% 2.8% 3.4% 3.4% 5.7% 5.7% 2.7%

8/1/24 4/28/21 1/1/19 4/28/21 5/1/21 5/1/21 3/1/24 11/1/22 1/1/21 1/1/25 1/1/25 1/1/25 1/1/25 1/1/25 6/1/22 6/1/24 8/1/24 11/1/21 4/1/16 10/1/21 1/1/22 5/1/21 5/1/21 10/25/16

Fixed Floating Fixed Floating Fixed Fixed Fixed Fixed Fixed Fixed Fixed Fixed Fixed Fixed Fixed Fixed Fixed Fixed Fixed Fixed Fixed Fixed Fixed Floating

Note: IRT’s loan for its purchase of the OKC properties is due in 2016. We did not forecast this payment in the model. This is because there are multiple ways the firm can pay the amount outstanding; including, issuing more shares, paying some of it in 2015 and the remaining in 2016 as well as received more money from its revolving credit facility (fixed at a 2.7% interest rate). All of these are acceptable options and we expect management to choose the one that benefits its shareholder’s the most.

Independence Realty Trust Equity Report | USF Student Managed Investment Fund

20


Equity Report | April 23, 2015 | AMEX: IRT

Analyst Biographies Matt Errico has a tremendous work ethic and is a very determined and dedicated

individual. Throughout his life, he has overcome many obstacles, such as a knee injury in high school football that put him on crutches for over three months. While attending community college in New Jersey, he worked over 40 hours a week as a construction supervisor to pay for his education. After transferring to USF, he had to quickly adjust to a large university and to living in an entirely new environment. These factors give him the strength, courage, and ability to overcome any difficulties he will face. In addition to being a very detail-oriented person, Errico has strong fundamental analysis, financial modeling, and leadership skills. These experiences have not only helped him learn and grow, but also enable him to function in high stress and fast-paced environments. Contact Info: Email: merrico@mail.usf.edu LinkedIn: https://www.linkedin.com/in/matthewerrico

Julio Escalona is a finance major who is in his senior year at USF. Escalona is a native

of Cuba, and lived there until his late 20s. Escalona lived in Spain for one year before relocating to the Tampa Bay area. Even though there are not financial markets in Cuba, Escalona has always been fascinated with the world of investments. Now a United States citizen and the first person in his family to attend college, Escalona will graduate in 2015. He plans to continue his education by pursuing a master’s degree and CFA certification. He hopes his educational pursuits might inspire his young daughter. Contact Info: Email: jescalona@mail.usf.edu LinkedIn: https://www.linkedin.com/pub/julio-escalona/82/9b3/517

Aaron Mederos’ fascination with financial markets developed after he experienced

the consequences of a reflexive credit and asset bubble cycle in 2008-09. Curiosity about the cause of such events inspired his intellectual development. Mederos started following markets after high school and opened a personal account in 2014. He views acceptance of uncertainty and the development of a continually adapting, unbiased process as keys to successful participation in capital markets. He is optimistic that a Darwinian process will lead to greater accountability and incentive shifts on Wall Street, create a healthier economy, and grow investors’ wealth. He is a finance major who aspires to be at the forefront of that evolutionary process of better investment management and greater accountability to the average investor. He expects to graduate by Fall 2015. Contact Info: Email: aaronmederos@mail.usf.edu LinkedIn: https://www.linkedin.com/in/aaronmederosch

Analysts: Matt Errico, Julio Escalona & Aaron Mederos

21


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