2023 SIMON® Annual Report

Simon Property Group, Inc. Simon Property Group, L.P. Notes to Consolidated Financial Statements (Dollars in thousands, except share, per share, unit and per unit amounts and where indicated as in millions or billions)

COMBINED STATEMENTS OF OPERATIONS

December 31,

2023

2022

2021

REVENUE: Leaseincome............................................ $ 2,984,455

$ 2,894,611 $ 2,797,221

464,058

341,923

319,956

Other income ............................................ Total revenue ....................................... OPERATING EXPENSES: Propertyoperating........................................ Depreciation and amortization .............................. Realestatetaxes......................................... Repairsandmaintenance.................................. Advertisingandpromotion.................................. Other................................................... Total operating expenses ............................. Operating Income Before Other Items ...................... Interest expense ......................................... Gain on sale or disposal of, or recovery on, assets and interests in unconsolidated entities, net .............................

3,448,513

3,236,534

3,117,177

638,638 656,089 237,809 77,093 83,279 236,955

605,018 666,762 246,707 81,522 74,776 205,405

575,584 686,790 263,325 79,300 72,441 200,899

1,929,863 1,518,650

1,880,190 1,356,344

1,878,339 1,238,838

(685,193)

(599,245)

(605,591)

20,529

50,336

34,814

Net Income ............................................. $ 853,986 Third-Party Investors’ Share of Net Income ................. $ 436,408 Our Share of Net Income ................................. $ 417,578

$ 807,435 $ 668,061 $ 423,816 $ 333,304 $ 383,619 $ 334,757

Amortization of Excess Investment ........................ Our Share of Gain on Sale or Disposal of Assets and Interests in Other Income in the Consolidated Financial Statements ............................................ Our Share of Gain on Sale or Disposal of, or Recovery on, Assets and Interests in Unconsolidated Entities, net ........

(59,707)

(60,109)

(64,974)

(14,941)

(454)

(2,532)

(541)

Income from Unconsolidated Entities ...................... $ 357,417 $ 320,978 $ 254,301 Our share of income from unconsolidated entities in the above table, aggregated with our share of results from our investments in Klépierre and TRG, as well as our other platform investments, is presented in income from unconsolidated entities in the accompanying consolidated statements of operations and comprehensive income. Unless otherwise noted, our share of the gain on sale or disposal of, or recovery on, assets and interests in unconsolidated entities, net is reflected within gain (loss) on acquisition of controlling interest, sale or disposal of, or recovery on, assets and interests in unconsolidated entities and impairment, net in the accompanying consolidated statements of operations and comprehensive income.

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