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SIR Royalty Income Fund (SRV.UN)
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SIR Royalty Income Fund announces SIR Corp. fiscal 2008 second quarter results

BURLINGTON, ON, March 26 /CNW/ - SIR Royalty Income Fund (TSX: SRV.UN) ("the Fund") today announced that SIR Corp. ("SIR"), the operating entity from which the Fund derives distribution income and interest income, has filed its financial results for the 12 and 24-week periods ended February 10, 2008("second quarter").

SIR has advised the Fund that revenue for the second quarter of fiscal 2008 increased 7.4% to $41.2 million compared to $38.4 million in revenue for the same period a year ago. Increased revenue in the second quarter resulted from same store sales growth(1) ("SSSG") and the increase in number of restaurants to 39 at the end of the second quarter of fiscal 2008 from 38 at the end of the second quarter of fiscal 2007. Three new Jack Astor's(R) restaurants were added to the Royalty Pool effective January 1, 2008, and two closed restaurants were removed from the Royalty Pool effective January 1, 2008.

For the 24-week period ended February 10, 2008, revenue for the restaurants in the Royalty Pool increased 8.6% to $81.2 million compared to $74.8 million for restaurants in the Royalty Pool for the 24-week period ended February 11, 2007.

As at February 10, 2008, the Concept Restaurants (Jack Astor's, Alice Fazooli's!(R) and Canyon Creek Chop House(R)) accounted for approximately 88% of Pooled Revenue and the Signature Restaurants (reds(R), Far Niente(R)/Soul of the Vine(R) & Petit Four(TM), and The Loose Moose Tap & Grill(R)) accounted for approximately 12%.

SIR's loss from continuing operations decreased 30.2% to $0.6 million in the second quarter of fiscal 2008 compared to $0.8 million in the second quarter of fiscal 2007. SIR's loss from continuing operations totaled $1.7 million for the 24-week period ended February 10, 2008, down 45.0% from $3.0 million during the same period a year ago.

SIR's cash provided by continuing operations decreased by $1.2 million for the 12-week period ended February 10, 2008 as compared to the 12-week period ended February 11, 2007. Cash provided by continuing operations decreased by $0.8 million for the 24-week period ended February 10, 2008 as compared to the 24-week period ended February 11, 2007. Cash used in investing activities for the 12-week periods ended February 10, 2008 and February 11, 2007 was $2.7 million and $2.3 million, respectively. Cash used in investing activities for the 24-week periods ended February 10, 2008 and February 11, 2007 was $5.5 million and $5.2 million, respectively. Purchases of property and equipment and restaurant pre-opening costs amounted to $2.6 million and $2.3 million for the 12-week periods ended February 10, 2008 and February 11, 2007, respectively and $5.3 million and $4.7 million for the 24-week periods ended February 10, 2008 and February 11, 2007, respectively. Fiscal 2008 purchases are a result of the first and second quarter renovations of Soul of the Vine (conversion to Four(TM) and Petit Four), the first quarter renovation of The Loose Moose Tap & Grill, the construction costs of the new Jack Astor's location in Burlington, Ontario and the continuing construction costs for the new Jack Astor's and Canyon Creek restaurants expected to open in calendar year 2008.

SIR has advised the Fund that same store sales(1) ("SSS") for restaurants in the Royalty Pool for the second quarter of 2008 increased 2.0% to $37.5 million compared to $36.7 million for the comparable period a year ago. For the 24-week period ended February 10, 2008, SSS(1) increased 3.2% to $73.9 million compared to $71.6 million for the comparable period a year ago.

Snow fall in southern Ontario during Q2 of fiscal 2008 was significantly higher than average and SIR's Management believes that this had a negative effect on the SSSG(1) of SIR's Concept and Signature Restaurants. In particular, in the GTA (where the majority of SIR's restaurants are located), the snowfall received in Q2 of fiscal 2008 was nearly double the average snowfall received in Q2 of the preceding five years.

SSSG(1)                                        12-week        24-week
                                            period ended   period ended
                                             February 10,   February 10,
                                                 2008           2008
                                              (unaudited)    (unaudited)
-------------------------------------------------------------------------
Jack Astor's                                         0.1%           1.6%
Alice Fazooli's!                                     3.4%           4.6%
Canyon Creek Chop House                              2.0%           4.4%
Signature Restaurants                                9.9%           7.9%
-------------------------------------------------------------------------
Overall SSSG(1)                                      2.0%           3.2%


(1) Same store sales and same store sales growth exclude revenue from
restaurants which are not included in the Royalty pool, and exclude
revenue from restaurants opened or closed during the current or prior
fiscal year and therefore not open for the full period in both years.
Same store sales growth is the percentage increase in SSS over the prior
comparable period. SSS and SSSG are non-GAAP measures that do not have
standardized meanings prescribed by GAAP. However, SIR believes that SSS
and SSSG are useful measures and provide investors with an indication of
the change in year-over-year sales. SIR's method of calculating SSS and
SSSG may differ from those of other issuers and, accordingly, SSS and
SSSG may not be comparable to measures used by other issuers.

During the second quarter of fiscal 2008, Brasserie Frisco(R) was closed and SIR expects to open a new Jack Astor's in the former Brasserie Frisco location during fiscal 2008. After evaluating a range of options, SIR determined that converting Brasserie Frisco into a new Jack Astor's is the best use of this prime downtown Toronto location. Brasserie Frisco was treated as a 2007 Closed Restaurant and it is expected that the new Jack Astor's will be added to the Royalty Pool effective January 1, 2009.

SIR's 2008 second quarter filings, which include its unaudited consolidated financial statements and management's discussion & analysis, can be accessed via the Fund's profile on the SEDAR web site at www.sedar.com under "Other".

About SIR Corp.

SIR is a privately held Canadian corporation that owns and operates a portfolio of more than 40 restaurants in Canada. SIR's concept brands include: Jack Astor's Bar and Grill(R), with 24 locations; Alice Fazooli's!(R), with five locations; and Canyon Creek Chop House(R), with seven locations. SIR also operates one-of-a-kind "signature" brands in downtown Toronto, which comprise the upscale reds(R), Far Niente-/Four(TM) & Petit Four(TM), and the Loose Moose Tap & Grill(R). All trademarks related to the concept and signature brands noted above are used by SIR under a license agreement with SIR Royalty Limited Partnership in consideration for a Royalty, payable by SIR to the Partnership, equal to six percent of the revenue of the 39 restaurants currently included in the Royalty pool. For more information on SIR Corp. or the SIR Royalty Income Fund, please visit www.sircorp.com.

About SIR Royalty Income Fund

The Fund is a trust governed by the laws of the province of Ontario that receives distribution income from its investment in the SIR Royalty Limited Partnership and interest income from the SIR Loan. The Fund intends to pay distributions to unitholders on a monthly basis.

Caution concerning forward-looking statements

---------------------------------------------

Statements in this report that are not current or historical factual

statements may constitute forward-looking information within the meaning

of securities laws. Such forward-looking statements involve known and

unknown risks, uncertainties and other factors which may cause the actual

results, performance or achievements of SIR and the Fund to be materially

different from any future results, performance or achievements expressed

or implied by such forward-looking statements. When used in this

document, such statements are such words as "may", "will", "expect",

"believe", "plan", "anticipate", "intend", "estimate" and other similar

terminology. These statements reflect SIR Management's current

expectations, estimates and projections regarding future events and

operating performance and speak only as of the date of this document.

Readers should not place undue importance on forward-looking statements

and should not rely upon this information as of any other date. The Fund

and SIR expressly disclaim any obligation or undertaking to publicly

release any updates or revisions to any forward-looking statements

contained herein to reflect any change in expectations, estimates and

projections with regard thereto or any changes in events, conditions or

circumstances on which any statement is based.

In formulating the forward-looking statements contained herein,

management has assumed that business and economic conditions affecting

SIR's restaurants and the Fund will continue substantially in the

ordinary course, including without limitation with respect to industry

conditions, general levels of economic activity (including in downtown

Toronto), regulations (including regarding employees, food safety,

tobacco and alcohol), weather, taxes, foreign exchange rates and interest

rates, that there will be no pandemics or other outbreaks of disease or

safety issues affecting humans or animals or food products, and that

there will be no unplanned material changes in its facilities, equipment,

customer and employee relations, or credit arrangements. These

assumptions, although considered reasonable by SIR Management at the time

of preparation, may prove to be incorrect. For more information

concerning the Fund's risks and uncertainties, please refer to the Fund's

periodic interim filings, its October 2004 final prospectus, and/or its

March 30, 2007 Annual Information Form, all of which are available under

the Fund's profile at www.sedar.com.

%SEDAR: 00020914E

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