SEC Info - CalAtlantic Group, Inc. - ‘10-Q’ for 3/31/12

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CalAtlantic Group, Inc. – ‘10-Q’ for 3/31/12 – ‘EX-101.LAB’

On: Tuesday, 5/1/12, at 4:30pm ET · For: 3/31/12 · Accession #: 878560-12-23 · File #: 1-10959

  As Of               Filer                 Filing    For·On·As Docs:Size

 5/01/12  CalAtlantic Group, Inc.           10-Q        3/31/12   40:7.3M

Quarterly Report — Form 10-Q — Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report -- form10q                         HTML    936K 
 2: EX-31.1     Section 302 CEO Certification                       HTML     22K 
 3: EX-31.2     Section 302 CFO Certification                       HTML     21K 
 4: EX-32.1     Section 906 CEO and CFO Certifications              HTML     16K 
23: R1          Document And Entity Information                     HTML     40K 
16: R2          Condensed Consolidated Statements of Operations     HTML    104K 
                (Unaudited)                                                      
21: R3          Condensed Consolidated Statements of Comprehensive  HTML     34K 
                Income (Loss) (Unaudited)                                        
25: R4          Condensed Consolidated Balance Sheets (Unaudited)   HTML    112K 
36: R5          Condensed Consolidated Balance Sheets (Unaudited)   HTML     41K 
                (Parentheticals)                                                 
17: R6          Condensed Consolidated Statements of Cash Flows     HTML    127K 
                (Unaudited)                                                      
20: R7          Note 1 - Basis of Presentation                      HTML     17K 
15: R8          Note 2 - Recent Accounting Pronouncements           HTML     16K 
13: R9          Note 3 - Segment Reporting                          HTML     88K 
37: R10         Note 4 - Earnings (Loss) Per Common Share           HTML     53K 
27: R11         Note 5 - Stock-Based Compensation                   HTML     28K 
26: R12         Note 6 - Restricted Cash                            HTML     15K 
31: R13         Note 7 - Inventories                                HTML     68K 
32: R14         Note 8 - Capitalization of Interest                 HTML     40K 
30: R15         Note 9 - Investments in Unconsolidated Land         HTML     57K 
                Development and Homebuilding Joint Ventures                      
33: R16         Note 10 - Warranty Costs                            HTML     26K 
22: R17         Note 11 - Revolving Credit Facility and Letter of   HTML     17K 
                Credit Facilities                                                
24: R18         Note 12 - Secured Project Debt and Other Notes      HTML     17K 
                Payable                                                          
29: R19         Note 13 - Senior and Senior Subordinated Notes      HTML     43K 
                Payable                                                          
40: R20         Note 14 - Preferred Stock                           HTML     16K 
34: R21         Note 15 - Derivative Instruments and Hedging        HTML     28K 
                Activities                                                       
18: R22         Note 16 - Mortgage Credit Facilities                HTML     15K 
28: R23         Note 17 - Disclosures about Fair Value              HTML     68K 
19: R24         Note 18 - Commitments and Contingencies             HTML     62K 
12: R25         Note 19 - Income Taxes                              HTML     44K 
35: R26         Note 20 - Supplemental Disclosures to Condensed     HTML     25K 
                Consolidated Statements of Cash Flows                            
38: R27         Note 21 - Supplemental Guarantor Information        HTML    565K 
39: XML         IDEA XML File -- Filing Summary                      XML     55K 
14: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS   1.39M 
 5: EX-101.INS  XBRL Instance -- spf-20120331                        XML   1.59M 
 7: EX-101.CAL  XBRL Calculations -- spf-20120331_cal                XML     70K 
 8: EX-101.DEF  XBRL Definitions -- spf-20120331_def                 XML    311K 
 9: EX-101.LAB  XBRL Labels -- spf-20120331_lab                      XML    362K 
10: EX-101.PRE  XBRL Presentations -- spf-20120331_pre               XML    301K 
 6: EX-101.SCH  XBRL Schema -- spf-20120331                          XSD     84K 
11: ZIP         XBRL Zipped Folder -- 0000878560-12-000023-xbrl      Zip     95K

‘EX-101.LAB’ — XBRL Labels — spf-20120331_lab

This Exhibit is an XBRL XML File.

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="spf_CondensedConsolidatedStatementsOfOperationsUnauditedAbstract_lbl" xml:lang="en-US"> Condensed Consolidated Statements of Operations (Unaudited) </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_CondensedConsolidatedStatementsOfOperationsUnauditedAbstract_lbl0" xml:lang="en-US"> Condensed Consolidated Statements of Operations (Unaudited) [Abstract] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="spf_HomebuildingAbstract_lbl" xml:lang="en-US"> Homebuilding: </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_HomebuildingAbstract_lbl0" xml:lang="en-US"> Homebuilding: [Abstract] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_HomeBuildingRevenue_lbl" xml:lang="en-US"> Home sale revenues </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LandSales_lbl" xml:lang="en-US"> Land sale revenues </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_RealEstateRevenueNet_lbl" xml:lang="en-US"> Total revenues </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_HomeBuildingCosts_lbl" xml:lang="en-US"> Cost of home sales </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_CostsOfRealEstateServicesAndLandSales_lbl" xml:lang="en-US"> Cost of land sales </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTotalLabel" xlink:label="us-gaap_CostOfRealEstateRevenue_lbl" xml:lang="en-US"> Total cost of sales </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_GrossProfit_lbl" xml:lang="en-US"> Gross margin </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense_lbl" xml:lang="en-US"> Selling, general and administrative expenses </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments_lbl" xml:lang="en-US"> Loss from unconsolidated joint ventures </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_InterestExpense_lbl" xml:lang="en-US"> Interest expense </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherNonoperatingIncomeExpense_lbl" xml:lang="en-US"> Other income (expense) </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="spf_HomebuildingPretaxIncomeOrLoss_lbl" xml:lang="en-US"> This element represents the income or loss from continuing operations attributable to the Homebuilding segment, after income or loss from equity method investments, but before income taxes, extraordinary items, and noncontrolling interest. </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="spf_HomebuildingPretaxIncomeOrLoss_lbl0" xml:lang="en-US"> Homebuilding pretax income (loss) </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="spf_FinancialServicesAbstract_lbl" xml:lang="en-US"> Financial Services: </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_FinancialServicesAbstract_lbl0" xml:lang="en-US"> Financial Services: [Abstract] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FinancialServicesRevenue_lbl" xml:lang="en-US"> Revenues </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_FinancialServicesCosts_lbl" xml:lang="en-US"> Expenses </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherOperatingIncome_lbl" xml:lang="en-US"> Other income </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="spf_FinancialServicesPretaxIncomeOrLoss_lbl" xml:lang="en-US"> This element represents the income or loss from continuing operations attributable to the Financial Services segment, after income or loss from equity method investments, but before income taxes, extraordinary items, and noncontrolling interest. </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="spf_FinancialServicesPretaxIncomeOrLoss_lbl0" xml:lang="en-US"> Financial services pretax income (loss) </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_lbl" xml:lang="en-US"> Income (loss) before income taxes </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncomeTaxExpenseBenefit_lbl" xml:lang="en-US"> Provision for income taxes </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetIncomeLoss_lbl" xml:lang="en-US"> Net income (loss) </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PreferredStockDividendsIncomeStatementImpact_lbl" xml:lang="en-US"> Less: Net (income) loss allocated to preferred shareholder </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl" xml:lang="en-US"> Net income (loss) available to common stockholders </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="spf_IncomeLossPerCommonShareAbstract_lbl" xml:lang="en-US"> Income (Loss) Per Common Share: </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_IncomeLossPerCommonShareAbstract_lbl0" xml:lang="en-US"> Income (Loss) Per Common Share: [Abstract] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_EarningsPerShareBasic_lbl" xml:lang="en-US"> Basic (in Dollars per share) </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_EarningsPerShareDiluted_lbl" xml:lang="en-US"> Diluted (in Dollars per share) </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="spf_WeightedAverageCommonSharesOutstandingAbstract_lbl" xml:lang="en-US"> Weighted Average Common Shares Outstanding: </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_WeightedAverageCommonSharesOutstandingAbstract_lbl0" xml:lang="en-US"> Weighted Average Common Shares Outstanding: [Abstract] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl" xml:lang="en-US"> Basic (in Shares) </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl" xml:lang="en-US"> Diluted (in Shares) </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="spf_WeightedAverageAdditionalCommon_lbl" xml:lang="en-US"> Weighted average additional common shares outstanding if preferred shares converted to common shares </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_WeightedAverageAdditionalCommon_lbl0" xml:lang="en-US"> Weighted average additional common shares outstanding if preferred shares converted to common shares (in Shares) </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="spf_CondensedConsolidatedStatementsOfComprehensiveIncomeLossUnauditedAbstract_lbl" xml:lang="en-US"> Condensed Consolidated Statements of Comprehensive Income (Loss) (Unaudited) </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_CondensedConsolidatedStatementsOfComprehensiveIncomeLossUnauditedAbstract_lbl0" xml:lang="en-US"> Condensed Consolidated Statements of Comprehensive Income (Loss) (Unaudited) [Abstract] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLoss_lbl0" xml:lang="en-US"> Net income (loss) </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="spf_OtherComprehensiveIncomeNetOfTaxAbstract_lbl" xml:lang="en-US"> Other comprehensive income, net of tax: </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_OtherComprehensiveIncomeNetOfTaxAbstract_lbl0" xml:lang="en-US"> Other comprehensive income, net of tax: [Abstract] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodNetOfTax_lbl" xml:lang="en-US"> Unrealized gain on interest rate swaps </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax_lbl" xml:lang="en-US"> Comprehensive income (loss) </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="spf_CondensedConsolidatedBalanceSheetsUnauditedAbstract_lbl" xml:lang="en-US"> Condensed Consolidated Balance Sheets (Unaudited) </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_CondensedConsolidatedBalanceSheetsUnauditedAbstract_lbl0" xml:lang="en-US"> Condensed Consolidated Balance Sheets (Unaudited) [Abstract] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SegmentDomain_lbl" xml:lang="en-US"> Segment [Domain] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AssetsAbstract_lbl" xml:lang="en-US"> ASSETS </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsAbstract_lbl0" xml:lang="en-US"> ASSETS [Abstract] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" xml:lang="en-US"> Cash and equivalents </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RestrictedCashAndCashEquivalents_lbl" xml:lang="en-US"> Restricted cash </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsAndNotesReceivableNet_lbl" xml:lang="en-US"> Trade and other receivables </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryOperativeBuilders_lbl" xml:lang="en-US"> Inventories: Owned </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="spf_InventoryRealEstateNotOwned_lbl" xml:lang="en-US"> The carrying amount as of the balance sheet date of inventory not owned, consisting of refundable and non-refundable deposits, and specific performance contracts required to be consolidated. </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_InventoryRealEstateNotOwned_lbl0" xml:lang="en-US"> Inventories: Not owned </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures_lbl" xml:lang="en-US"> Investments in unconsolidated joint ventures </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsNet_lbl" xml:lang="en-US"> Deferred income taxes, net of valuation allowance of $507,208 and $510,621 at March 31, 2012 and December 31, 2011, respectively </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherAssets_lbl" xml:lang="en-US"> Other assets </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Assets_lbl" xml:lang="en-US"> Total Assets </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="spf_LoansHeldForSaleMortgagesNet_lbl" xml:lang="en-US"> Carrying amount of mortgage loans to individuals not classified as held for investment but are held-for-sale, offset by reserves for probable loan indemnification or repurchase obligations. </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_LoansHeldForSaleMortgagesNet_lbl0" xml:lang="en-US"> Mortgage loans held for sale, net </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MortgageLoansOnRealEstateCommercialAndConsumerNet_lbl" xml:lang="en-US"> Mortgage loans held for investment, net </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="spf_LiabilitiesAndEquityAbstract_lbl" xml:lang="en-US"> LIABILITIES AND EQUITY </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_LiabilitiesAndEquityAbstract_lbl0" xml:lang="en-US"> LIABILITIES AND EQUITY [Abstract] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableCurrentAndNoncurrent_lbl" xml:lang="en-US"> Accounts payable </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedLiabilitiesCurrentAndNoncurrent_lbl" xml:lang="en-US"> Accrued liabilities </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SecuredDebt_lbl" xml:lang="en-US"> Secured project debt and other notes payable </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SeniorNotes_lbl" xml:lang="en-US"> Senior notes payable </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubordinatedDebt_lbl" xml:lang="en-US"> Senior subordinated notes payable </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Liabilities_lbl" xml:lang="en-US"> Total Liabilities </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent_lbl" xml:lang="en-US"> Accounts payable and other liabilities </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WarehouseAgreementBorrowings_lbl" xml:lang="en-US"> Mortgage credit facilities </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EquityAbstract_lbl" xml:lang="en-US"> Equity: </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityAbstract_lbl0" xml:lang="en-US"> Equity: [Abstract] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockholdersEquityAbstract_lbl" xml:lang="en-US"> Stockholders' Equity: </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityAbstract_lbl0" xml:lang="en-US"> Stockholders' Equity: [Abstract] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockValue_lbl" xml:lang="en-US"> Preferred stock, $0.01 par value; 10,000,000 shares authorized; 450,829 shares issued and outstanding at March 31, 2012 and December 31, 2011 </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockValue_lbl" xml:lang="en-US"> Common stock, $0.01 par value; 600,000,000 shares authorized; 199,423,826 and 198,563,273 shares issued and outstanding at March 31, 2012 and December 31, 2011, respectively </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalPaidInCapital_lbl" xml:lang="en-US"> Additional paid-in capital </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" xml:lang="en-US"> Accumulated deficit </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_lbl" xml:lang="en-US"> Accumulated other comprehensive loss, net of tax </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquity_lbl" xml:lang="en-US"> Total Equity </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xml:lang="en-US"> Total Liabilities and Equity </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance_lbl" xml:lang="en-US"> Deferred income taxes, valuation allowance (in Dollars) </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare_lbl" xml:lang="en-US"> Preferred stock, Par value (in Dollars per share) </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockSharesAuthorized_lbl" xml:lang="en-US"> Preferred stock, Shares authorized </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockSharesIssued_lbl" xml:lang="en-US"> Preferred stock, Shares issued </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockSharesOutstanding_lbl" xml:lang="en-US"> Preferred stock, Shares outstanding </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare_lbl" xml:lang="en-US"> Common stock, Par value (in Dollars per share) </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesAuthorized_lbl" xml:lang="en-US"> Common stock, Shares authorized </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesIssued_lbl" xml:lang="en-US"> Common stock, Shares issued </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesOutstanding_lbl" xml:lang="en-US"> Common stock, Shares outstanding </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="spf_CondensedConsolidatedStatementsOfCashFlowsUnauditedAbstract_lbl" xml:lang="en-US"> Condensed Consolidated Statements of Cash Flows (Unaudited) </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_CondensedConsolidatedStatementsOfCashFlowsUnauditedAbstract_lbl0" xml:lang="en-US"> Condensed Consolidated Statements of Cash Flows (Unaudited) [Abstract] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="spf_CashFlowsFromOperatingActivitiesAbstract_lbl" xml:lang="en-US"> Cash Flows From Operating Activities: </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_CashFlowsFromOperatingActivitiesAbstract_lbl0" xml:lang="en-US"> Cash Flows From Operating Activities: [Abstract] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="spf_AdjustmentsToReconcileNetIncomeLossToNetCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US"> Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities: </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_AdjustmentsToReconcileNetIncomeLossToNetCashProvidedByUsedInOperatingActivitiesAbstract_lbl0" xml:lang="en-US"> Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities: [Abstract] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments_lbl0" xml:lang="en-US"> Loss from unconsolidated joint ventures </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityMethodInvestmentDividendsOrDistributions_lbl" xml:lang="en-US"> Cash distributions of income from unconsolidated joint ventures </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DepreciationDepletionAndAmortization_lbl" xml:lang="en-US"> Depreciation and amortization </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_GainLossOnSaleOfPropertyPlantEquipment_lbl" xml:lang="en-US"> Loss on disposal of property and equipment </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensation_lbl" xml:lang="en-US"> Amortization of stock-based compensation </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetImpairmentCharges_lbl" xml:lang="en-US"> Deposit write-offs </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="spf_ChangesInCashAndEquivalentsDueToAbstract_lbl" xml:lang="en-US"> Changes in cash and equivalents due to: </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_ChangesInCashAndEquivalentsDueToAbstract_lbl0" xml:lang="en-US"> Changes in cash and equivalents due to: [Abstract] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncreaseDecreaseInAccountsAndNotesReceivable_lbl" xml:lang="en-US"> Trade and other receivables </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="spf_IncreaseDecreaseInMortgageLoansHeldForSaleNet_lbl" xml:lang="en-US"> The increase (decrease) during the reporting period in the value of mortgage loans that are held with the intention to sell or be securitized in the near future, net of reserves for probable loan indemnification or repurchase obligations. </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_IncreaseDecreaseInMortgageLoansHeldForSaleNet_lbl0" xml:lang="en-US"> Mortgage loans held for sale </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="spf_IncreaseDecreaseInInventoryRealEstateOwned_lbl" xml:lang="en-US"> The increase (decrease) during the reporting period in the net carrying amount of the sum of the various components of an operative builder's inventory, including finished homes. Operative builders primarily consist of entities that develop land, construct residential homes and commercial and industrial buildings thereon, and sell them to home buyers and operators of the commercial and industrial properties. </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_IncreaseDecreaseInInventoryRealEstateOwned_lbl0" xml:lang="en-US"> Inventories - owned </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="spf_IncreaseDecreaseInInventoryRealEstateNotOwned_lbl" xml:lang="en-US"> The increase (decrease) during the reporting period in inventory not owned, consisting of refundable and non-refundable deposits, and specific performance contracts required to be consolidated. </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_IncreaseDecreaseInInventoryRealEstateNotOwned_lbl0" xml:lang="en-US"> Inventories - not owned </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl" xml:lang="en-US"> Other assets </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable_lbl" xml:lang="en-US"> Accounts payable </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilities_lbl" xml:lang="en-US"> Accrued liabilities </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl" xml:lang="en-US"> Net cash provided by (used in) operating activities </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="spf_CashFlowsFromInvestingActivitiesAbstract_lbl" xml:lang="en-US"> Cash Flows From Investing Activities: </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_CashFlowsFromInvestingActivitiesAbstract_lbl0" xml:lang="en-US"> Cash Flows From Investing Activities: [Abstract] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquireInterestInJointVenture_lbl" xml:lang="en-US"> Investments in unconsolidated homebuilding joint ventures </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromDividendsReceived_lbl" xml:lang="en-US"> Distributions from unconsolidated homebuilding joint ventures </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsForProceedsFromOtherInvestingActivities_lbl" xml:lang="en-US"> Other investing activities </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" xml:lang="en-US"> Net cash provided by (used in) investing activities </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="spf_CashFlowsFromFinancingActivitiesAbstract_lbl" xml:lang="en-US"> Cash Flows From Financing Activities: </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_CashFlowsFromFinancingActivitiesAbstract_lbl0" xml:lang="en-US"> Cash Flows From Financing Activities: [Abstract] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromRepaymentsOfRestrictedCashFinancingActivities_lbl" xml:lang="en-US"> Change in restricted cash </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromRepaymentsOfSecuredDebt_lbl" xml:lang="en-US"> Principal payments on secured project debt and other notes payable </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsOfDebtIssuanceCosts_lbl" xml:lang="en-US"> Payment of debt issuance costs </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="spf_ProceedsFromPaymentsOnMortgageCreditFacilities_lbl" xml:lang="en-US"> The net cash inflow or outflow associated with short-term borrowings under a revolving line of credit used by mortgage bankers to finance the origination or purchase of loans. </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="spf_ProceedsFromPaymentsOnMortgageCreditFacilities_lbl0" xml:lang="en-US"> Net proceeds from (payments on) mortgage credit facilities </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsOfStockIssuanceCosts_lbl" xml:lang="en-US"> Payment of common stock issuance costs </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromStockOptionsExercised_lbl" xml:lang="en-US"> Proceeds from the exercise of stock options </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl" xml:lang="en-US"> Net cash provided by (used in) financing activities </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_lbl" xml:lang="en-US"> Net increase (decrease) in cash and equivalents </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl0" xml:lang="en-US"> Cash and equivalents at beginning of period </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl1" xml:lang="en-US"> Cash and equivalents at end of period </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="spf_HomebuildingRestrictedCashAtEndOfPeriod_lbl" xml:lang="en-US"> Restricted cash and cash equivalents at end of reporting period for Homebuilding segment. Restricted cash and cash equivalents consist of the carrying amounts of cash and cash equivalent items which are restricted as to withdrawal or usage. Restrictions may include legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. Excludes compensating balance arrangements that are not agreements which legally restrict the use of cash amounts shown on the balance sheet. This element is for unclassified presentations; for classified presentations there is a separate and distinct element. </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_HomebuildingRestrictedCashAtEndOfPeriod_lbl0" xml:lang="en-US"> Homebuilding restricted cash at end of period </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="spf_FinancialServicesRestrictedCashAtEndOfPeriod_lbl" xml:lang="en-US"> Restricted cash and cash equivalents at end of reporting period for Financial Services segment. Restricted cash and cash equivalents consisting of the carrying amounts of cash and cash equivalent items which are restricted as to withdrawal or usage. Restrictions may include legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. Excludes compensating balance arrangements that are not agreements which legally restrict the use of cash amounts shown on the balance sheet. This element is for unclassified presentations; for classified presentations there is a separate and distinct element. </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_FinancialServicesRestrictedCashAtEndOfPeriod_lbl0" xml:lang="en-US"> Financial services restricted cash at end of period </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="spf_CashAndEquivalentsAndRestrictedCashAtEndOfPeriod_lbl" xml:lang="en-US"> Includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Entity may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Includes Restricted Cash And Cash Equivalents consisting of the carrying amounts of cash and cash equivalent items which are restricted as to withdrawal or usage. Restrictions may include legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. Excludes compensating balance arrangements that are not agreements which legally restrict the use of cash amounts shown on the balance sheet. This element is for unclassified presentations; for classified presentations there is a separate and distinct element. </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="spf_CashAndEquivalentsAndRestrictedCashAtEndOfPeriod_lbl0" xml:lang="en-US"> Cash and equivalents and restricted cash at end of period </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_BasisOfAccountingTextBlockAbstract_lbl" xml:lang="en-US"> Note 1 - Basis of Presentation </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BasisOfAccounting_lbl" xml:lang="en-US"> Basis of Accounting [Text Block] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_RecentAccountingPronouncementsTextBlockAbstract_lbl" xml:lang="en-US"> Note 2 - Recent Accounting Pronouncements </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="spf_RecentAccountingPronouncementsTextBlock_lbl" xml:lang="en-US"> Disclosure related to a new accounting pronouncement or a change in accounting principle, including the nature and reason for the change and the effect of the change on prior periods and the current period. </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="spf_RecentAccountingPronouncementsTextBlock_lbl0" xml:lang="en-US"> Recent Accounting Pronouncements [Text Block] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_SegmentReportingDisclosureTextBlockAbstract_lbl" xml:lang="en-US"> Note 3 - Segment Reporting </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SegmentReportingDisclosureTextBlock_lbl" xml:lang="en-US"> Segment Reporting Disclosure [Text Block] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_EarningsPerShareTextBlockAbstract_lbl" xml:lang="en-US"> Note 4 - Earnings (Loss) Per Common Share </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareTextBlock_lbl" xml:lang="en-US"> Earnings Per Share [Text Block] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockAbstract_lbl" xml:lang="en-US"> Note 5 - Stock-Based Compensation </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_lbl" xml:lang="en-US"> Disclosure of Compensation Related Costs, Share-based Payments [Text Block] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_RestrictedCashAndCashEquivalentsTextBlockAbstract_lbl" xml:lang="en-US"> Note 6 - Restricted Cash </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="spf_RestrictedCashAndCashEquivalentsTextBlock_lbl" xml:lang="en-US"> Disclosure of the cash and cash items which are restricted as to withdrawal or usage. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="spf_RestrictedCashAndCashEquivalentsTextBlock_lbl0" xml:lang="en-US"> Restricted Cash And Cash Equivalents [Text Block] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_InventoryDisclosureTextBlockAbstract_lbl" xml:lang="en-US"> Note 7 - Inventories </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryDisclosureTextBlock_lbl" xml:lang="en-US"> Inventory Disclosure [Text Block] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_HomeBuildingInterestTextBlockAbstract_lbl" xml:lang="en-US"> Note 8 - Capitalization of Interest </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="spf_HomeBuildingInterestTextBlock_lbl" xml:lang="en-US"> Disclosure of the policy for capitalized homebuilding interest, including a rollforward of the balance from beginning of period to end of period. </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="spf_HomeBuildingInterestTextBlock_lbl0" xml:lang="en-US"> Home Building Interest [Text Block] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_EquityMethodInvestmentsAndJointVenturesDisclosureTextBlockAbstract_lbl" xml:lang="en-US"> Note 9 - Investments in Unconsolidated Land Development and Homebuilding Joint Ventures </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityMethodInvestmentsDisclosureTextBlock_lbl" xml:lang="en-US"> Equity Method Investments and Joint Ventures Disclosure [Text Block] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_ProductWarrantyDisclosureTextBlockAbstract_lbl" xml:lang="en-US"> Note 10 - Warranty Costs </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProductWarrantyDisclosureTextBlock_lbl" xml:lang="en-US"> Product Warranty Disclosure [Text Block] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_LineOfCreditFacilityTextBlockAbstract_lbl" xml:lang="en-US"> Note 11 - Revolving Credit Facility and Letter of Credit Facilities </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="spf_LineOfCreditFacilityTextBlock_lbl" xml:lang="en-US"> Disclosure of a short-term or long-term contractual arrangement with a lender, including letter of credit, standby letter of credit, and revolving credit arrangements, under which borrowings can be made up to maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line of credit. </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="spf_LineOfCreditFacilityTextBlock_lbl0" xml:lang="en-US"> Line Of Credit Facility [Text Block] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_DebtDisclosureTextBlockAbstract_lbl" xml:lang="en-US"> Note 12 - Secured Project Debt and Other Notes Payable </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtDisclosureTextBlock_lbl" xml:lang="en-US"> Debt Disclosure [Text Block] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_LongTermDebtTextBlockAbstract_lbl" xml:lang="en-US"> Note 13 - Senior and Senior Subordinated Notes Payable </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermDebtTextBlock_lbl" xml:lang="en-US"> Long-term Debt [Text Block] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_PreferredStockTextBlockAbstract_lbl" xml:lang="en-US"> Note 14 - Preferred Stock </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockTextBlock_lbl" xml:lang="en-US"> Preferred Stock [Text Block] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlockAbstract_lbl" xml:lang="en-US"> Note 15 - Derivative Instruments and Hedging Activities </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock_lbl" xml:lang="en-US"> Derivative Instruments and Hedging Activities Disclosure [Text Block] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_DisclosureOfWarehouseAgreementBorrowingsTextBlockAbstract_lbl" xml:lang="en-US"> Note 16 - Mortgage Credit Facilities </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="spf_DisclosureOfWarehouseAgreementBorrowingsTextBlock_lbl" xml:lang="en-US"> Disclosure of revolving line of credit used to finance the origination or purchase of loans. </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="spf_DisclosureOfWarehouseAgreementBorrowingsTextBlock_lbl0" xml:lang="en-US"> Disclosure Of Warehouse Agreement Borrowings [Text Block] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_FairValueDisclosuresTextBlockAbstract_lbl" xml:lang="en-US"> Note 17 - Disclosures about Fair Value </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueDisclosuresTextBlock_lbl" xml:lang="en-US"> Fair Value Disclosures [Text Block] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_CommitmentsAndContingenciesDisclosureTextBlockAbstract_lbl" xml:lang="en-US"> Note 18 - Commitments and Contingencies </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_lbl" xml:lang="en-US"> Commitments and Contingencies Disclosure [Text Block] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_IncomeTaxDisclosureTextBlockAbstract_lbl" xml:lang="en-US"> Note 19 - Income Taxes </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock_lbl" xml:lang="en-US"> Income Tax Disclosure [Text Block] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_CashFlowSupplementalDisclosuresTextBlockAbstract_lbl" xml:lang="en-US"> Note 20 - Supplemental Disclosures to Condensed Consolidated Statements of Cash Flows </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashFlowSupplementalDisclosuresTextBlock_lbl" xml:lang="en-US"> Cash Flow, Supplemental Disclosures [Text Block] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_SupplementalGuarantorInformationTextBlockAbstract_lbl" xml:lang="en-US"> Note 21 - Supplemental Guarantor Information </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="spf_SupplementalGuarantorInformationTextBlock_lbl" xml:lang="en-US"> Supplemental guarantor information. </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="spf_SupplementalGuarantorInformationTextBlock_lbl0" xml:lang="en-US"> Supplemental Guarantor Information [Text Block] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementBusinessSegmentsAxis_lbl" xml:lang="en-US"> Business Segments [Axis] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementScenarioAxis_lbl" xml:lang="en-US"> Scenario [Axis] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScenarioUnspecifiedDomain_lbl" xml:lang="en-US"> Scenario, Unspecified [Domain] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_HomebuildingMember_lbl" xml:lang="en-US"> Homebuilding [Member] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="spf_HomebuildingMember_lbl0" xml:lang="en-US"> Homebuilding [Member] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_FinancialServicesMember_lbl" xml:lang="en-US"> Financial Services [Member] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="spf_FinancialServicesMember_lbl0" xml:lang="en-US"> Financial Services [Member] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_DocumentAndEntityInformationAbstract_lbl" xml:lang="en-US"> Document and Entity Information [Abstract] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_SupplementalGuarantorInformationTextBlock_lbl1" xml:lang="en-US"> SupplementalGuarantorInformationTextBlock </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_RecentAccountingPronouncementsTextBlock_lbl1" xml:lang="en-US"> RecentAccountingPronouncementsTextBlock </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_FinancialServicesPretaxIncomeOrLoss_lbl1" xml:lang="en-US"> FinancialServicesPretaxIncomeOrLoss </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_CashAndEquivalentsAndRestrictedCashAtEndOfPeriod_lbl1" xml:lang="en-US"> CashAndEquivalentsAndRestrictedCashAtEndOfPeriod </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_RestrictedCashAndCashEquivalentsTextBlock_lbl1" xml:lang="en-US"> RestrictedCashAndCashEquivalentsTextBlock </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_DisclosureOfWarehouseAgreementBorrowingsTextBlock_lbl1" xml:lang="en-US"> DisclosureOfWarehouseAgreementBorrowingsTextBlock </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_HomeBuildingInterestTextBlock_lbl1" xml:lang="en-US"> HomeBuildingInterestTextBlock </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_HomebuildingPretaxIncomeOrLoss_lbl1" xml:lang="en-US"> HomebuildingPretaxIncomeOrLoss </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_LineOfCreditFacilityTextBlock_lbl1" xml:lang="en-US"> LineOfCreditFacilityTextBlock </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="spf_ProceedsFromPaymentsOnMortgageCreditFacilities_lbl1" xml:lang="en-US"> ProceedsFromPaymentsOnMortgageCreditFacilities </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl0" xml:lang="en-US"> Net Cash Provided by (Used in) Investing Activities </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US"> Document Period End Date </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl0" xml:lang="en-US"> Net Cash Provided by (Used in) Operating Activities </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_lbl0" xml:lang="en-US"> Cash and Cash Equivalents, Period Increase (Decrease) </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareBasic_lbl0" xml:lang="en-US"> Earnings Per Share, Basic </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentFlag_lbl" xml:lang="en-US"> Amendment Flag </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquireInterestInJointVenture_lbl0" xml:lang="en-US"> Payments to Acquire Interest in Joint Venture </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostsOfRealEstateServicesAndLandSales_lbl0" xml:lang="en-US"> Costs of Real Estate Services and Land Sales </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US"> Entity Central Index Key </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccountsAndNotesReceivable_lbl0" xml:lang="en-US"> Increase (Decrease) in Accounts and Notes Receivable </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl0" xml:lang="en-US"> Increase (Decrease) in Prepaid Expense and Other Assets </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl0" xml:lang="en-US"> Net Cash Provided by (Used in) Financing Activities </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RealEstateRevenueNet_lbl0" xml:lang="en-US"> Real Estate Revenue, Net </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCommonStockSharesOutstanding_lbl" xml:lang="en-US"> Entity Common Stock, Shares Outstanding </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsOfDebtIssuanceCosts_lbl0" xml:lang="en-US"> Payments of Debt Issuance Costs </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax_lbl0" xml:lang="en-US"> Comprehensive Income (Loss), Net of Tax, Attributable to Parent </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable_lbl0" xml:lang="en-US"> Increase (Decrease) in Accounts Payable </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl0" xml:lang="en-US"> Net Income (Loss) Available to Common Stockholders, Basic </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FinancialServicesCosts_lbl0" xml:lang="en-US"> Financial Services Costs </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFilerCategory_lbl" xml:lang="en-US"> Entity Filer Category </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalYearFocus_lbl" xml:lang="en-US"> Document Fiscal Year Focus </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPublicFloat_lbl" xml:lang="en-US"> Entity Public Float </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsForProceedsFromOtherInvestingActivities_lbl0" xml:lang="en-US"> Payments for (Proceeds from) Other Investing Activities </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityVoluntaryFilers_lbl" xml:lang="en-US"> Entity Voluntary Filers </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCurrentReportingStatus_lbl" xml:lang="en-US"> Entity Current Reporting Status </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US"> Entity Registrant Name </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense_lbl0" xml:lang="en-US"> Selling, General and Administrative Expense </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GainLossOnSaleOfPropertyPlantEquipment_lbl0" xml:lang="en-US"> Gain (Loss) on Sale of Property Plant Equipment </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityWellKnownSeasonedIssuer_lbl" xml:lang="en-US"> Entity Well-known Seasoned Issuer </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_lbl0" xml:lang="en-US"> Income (Loss) from Continuing Operations before Income Taxes, Extraordinary Items, Noncontrolling Interest </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostOfRealEstateRevenue_lbl0" xml:lang="en-US"> Cost of Real Estate Revenue </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentDescription_lbl" xml:lang="en-US"> Amendment Description </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxExpenseBenefit_lbl0" xml:lang="en-US"> Income Tax Expense (Benefit) </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentType_lbl" xml:lang="en-US"> Document Type </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilities_lbl0" xml:lang="en-US"> Increase (Decrease) in Accrued Liabilities </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_HomeBuildingCosts_lbl0" xml:lang="en-US"> Home Building Costs </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GrossProfit_lbl0" xml:lang="en-US"> Gross Profit </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareDiluted_lbl0" xml:lang="en-US"> Earnings Per Share, Diluted </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsOfStockIssuanceCosts_lbl0" xml:lang="en-US"> Payments of Stock Issuance Costs </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CurrentFiscalYearEndDate_lbl" xml:lang="en-US"> Current Fiscal Year End Date </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xml:lang="en-US"> Document Fiscal Period Focus </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestExpense_lbl0" xml:lang="en-US"> Interest Expense </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockDividendsIncomeStatementImpact_lbl0" xml:lang="en-US"> Preferred Stock Dividends, Income Statement Impact </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementTable_lbl" xml:lang="en-US"> Statement [Table] </label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementLineItems_lbl" xml:lang="en-US"> Statement [Line Items] </label>

</labelLink>

</linkbase>

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Filing Submission 0000878560-12-000023 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

CalAtlantic Group, Inc. – ‘10-Q’ for 3/31/12 – ‘EX-101.LAB’

On: Tuesday, 5/1/12, at 4:30pm ET · For: 3/31/12 · Accession #: 878560-12-23 · File #: 1-10959

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Quarterly Report — Form 10-Q — Sect. 13 / 15(d) – SEA’34Filing Table of Contents

‘EX-101.LAB’ — XBRL Labels — spf-20120331_lab

This Exhibit is an XBRL XML File.

Quarterly Report — Form 10-Q — Sect. 13 / 15(d) – SEA’34
Filing Table of Contents