Ferrellgas Partners' Second-Quarter Adjusted EBITDA Declines Slightly; Operating Platform Continues to Provide Significant Effic

Date : 03/07/2008 @ 7:00AM
Source : PR Newswire
Stock : Ferrellgas Partners (FGP)
Quote : 15.0  -0.77 (-4.88%) @ 8:00PM
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Ferrellgas Partners' Second-Quarter Adjusted EBITDA Declines Slightly; Operating Platform Continues to Provide Significant Effic

OVERLAND PARK, Kan., March 7 /PRNewswire-FirstCall/ -- Ferrellgas Partners, L.P. (NYSE:FGP), one of the nation's largest propane distributors, today reported for the second fiscal quarter ended January 31 that Adjusted EBITDA declined slightly to $103.2 million from $111.5 million for the same quarter in the prior fiscal year, while net earnings were $51.2 million compared to $59.2 million for the same period in the prior fiscal year. The lower results were in part caused by the quarter's hedging performance.

Propane sales volume in the second fiscal quarter decreased to 267 million gallons from 276 million gallons for the same fiscal quarter in the prior year. During the fiscal quarter, nationwide, temperatures were 3 percent warmer than normal, but 8 percent cooler than the same period in the prior fiscal year.

Chairman and Chief Executive Officer James Ferrell pointed out, "The second-quarter performance masked the underlying strength of our operations. During the quarter operating expenses, driven by our operating platform, decreased nearly 9 percent, with certain variable expenses being flexed significantly in reaction to the lesser demand."

Ferrell also explained, "The unprecedented sharp increase in propane costs was responsible for reduced results in our risk management operations. We have already taken steps to reduce our exposure in this area."

Revenues for the fiscal second quarter increased 15 percent to $764 million, from $662.8 million in the prior fiscal year period. Gross profit for the period totaled $211 million, down from a near-record $227.5 million in the same period the fiscal year before. On a quarter-over-quarter basis, general and administrative expenses increased to $11.1 million from nearly $10 million reflecting nonrecurring costs, while equipment lease expense improved to $6.1 million from $6.5 million.

Looking ahead, President and Chief Operating Officer Steve Wambold observed, "Our strategies remain on track and in the right direction with our relatively new operating platform producing ongoing benefits. We fully expect ongoing benefits, for example, we have driven the percentage of profitable accounts to more than 80 percent and will continue to use the system to identify unprofitable accounts and address them. Our Blue Rhino branded tank exchange program is extremely healthy and we intend to add more than 1,100 locations by the end of July, positioning the partnership to do well during the all-important summer season." Wambold concluded, "In addition, we expect general and administrative expenses to return to more normal levels in the third fiscal quarter."

The following is a comparison for the first half of fiscal 2008, as compared to the first half of fiscal 2007. Net earnings and Adjusted EBITDA were $28.3 million and $126.5 million, respectively, compared with $29.7 million and $131.2 million, respectively. Revenues grew to $1.2 billion from $1.0 billion, while gross profit was $342.5 million compared with $354.6 million. Propane sales volumes were 408 million gallons, down from 437 million gallons. Operating and general and administrative expenses were $181.5 million and $22.9 million, respectively, compared with $189.9 million and $21 million. Equipment lease expense was $12.5 million, down from $13.1 million.

Ferrellgas Partners, L.P., through its operating partnership. Ferrellgas, L.P., serves approximately one million customers in all 50 states, the District of Columbia and Puerto Rico. Ferrellgas employees indirectly own more than 20 million common units of the partnership through an employee stock ownership plan. More information about the partnership can be found online at http://www.ferrellgas.com/.

Statements in this release concerning expectations for the future are forward-looking statements. A variety of known and unknown risks, uncertainties and other factors could cause results, performance and expectations to differ materially from anticipated results, performance and expectations. These risks, uncertainties and other factors are discussed in the Form 10-K of Ferrellgas Partners, L.P., Ferrellgas Partners Finance Corp., Ferrellgas, L.P. and Ferrellgas Finance Corp. for the fiscal year end July 31, 2007, and other documents filed from time to time by these entities with the Securities and Exchange Commission.

FERRELLGAS PARTNERS, L.P. AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS (in thousands, except unit data) (unaudited)

ASSETS January 31, 2008 July 31, 2007

Current Assets: Cash and cash equivalents $37,018 $20,685 Accounts and notes receivable, net 169,074 118,320 Inventories 181,421 113,807 Prepaid expenses and other current assets 26,727 16,772 Total Current Assets 414,240 269,584

Property, plant and equipment, net 696,586 720,190 Goodwill 249,145 249,481 Intangible assets, net 235,644 246,283 Other assets, net 19,636 17,865 Total Assets $1,615,251 $1,503,403

LIABILITIES AND PARTNERS' CAPITAL

Current Liabilities: Accounts payable $135,302 $62,103 Short term borrowings 128,052 57,779 Other current liabilities (a) 100,430 107,199 Total Current Liabilities 363,784 227,081

Long-term debt (a) 1,017,865 1,011,751 Other liabilities 23,481 22,795 Contingencies and commitments - - Minority interest 4,834 5,119

Partners' Capital: Common unitholders (62,958,674 and 62,957,674 units outstanding at January 2008 and July 2007, respectively) 261,153 289,075 General partner unitholder (635,946 and 635,936 units outstanding at January 2008 and July 2007, respectively) (57,435) (57,154) Accumulated other comprehensive income 1,569 4,736 Total Partners' Capital 205,287 236,657 Total Liabilities and Partners' Capital $1,615,251 $1,503,403

(a) The principal difference between the Ferrellgas Partners, L.P.

balance sheet and that of Ferrellgas, L.P., is $268 million of 8 3/4% notes which are liabilities of Ferrellgas Partners, L.P. and not of Ferrellgas, L.P.

FERRELLGAS PARTNERS, L.P. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF EARNINGS FOR THE THREE, SIX AND TWELVE MONTHS ENDED JANUARY 31, 2008 AND 2007 (in thousands, except per unit data) (unaudited)

Three months ended Six months ended January 31, January 31,

2008 2007 2008 2007 Revenues: Propane and other gas liquids sales $684,456 $581,997 $1,043,391 $926,916 Other 79,512 80,776 115,493 112,270 Total revenues 763,968 662,773 1,158,884 1,039,186

Cost of product sold: Propane and other gas liquids sales 504,524 380,009 757,043 614,695 Other 48,422 55,301 59,382 69,921

Gross profit 211,022 227,463 342,459 354,570

Operating expense 91,020 99,844 181,479 189,855 Depreciation and amortization expense 21,075 22,035 42,440 43,691 General and administrative expense 11,115 9,963 22,908 21,048 Equipment lease expense 6,143 6,454 12,494 13,098 Employee stock ownership plan compensation charge 3,072 2,739 6,246 5,580 Loss on disposal of assets and other 3,680 3,492 6,067 6,495

Operating income 74,917 82,936 70,825 74,803

Interest expense (22,851) (22,329) (45,137) (44,709) Interest income 181 920 998 1,890

Earnings before income taxes and minority interest 52,247 61,527 26,686 31,984

Income tax expense - current 670 1,418 357 1,399 Income tax expense (benefit) - deferred (h) (206) 254 (2,381) 483 Minority interest (a) 585 666 412 426

Net earnings 51,198 59,189 28,298 29,676

Net earnings available to general partner 3,657 6,257 283 297

Net earnings available to common unitholders $47,541 $52,932 $28,015 $29,379

Earnings Per Unit Basic and diluted net earnings available per common unit $0.76 $0.84 $0.44 $0.47 Dilutive effect of EITF 03-6 (b) 0.05 0.09 - - Adjusted net earnings per unit available to common unitholders $0.81 $0.93 $0.44 $0.47

Weighted average common units outstanding 62,958.7 62,884.2 62,958.7 62,561.4

Twelve months ended January 31,

2008 2007 Revenues: Propane and other gas liquids sales $1,873,898 $1,691,057 Other 238,240 205,433 Total revenues 2,112,138 1,896,490

Cost of product sold: Propane and other gas liquids sales 1,289,517 1,092,610 Other 146,684 133,902

Gross profit 675,937 669,978

Operating expense 372,462 377,889 Depreciation and amortization expense 86,132 85,918 General and administrative expense 46,730 46,270 Equipment lease expense 25,538 26,201 Employee stock ownership plan compensation charge 11,891 10,933 Loss on disposal of assets and other 10,394 11,397

Operating income 122,790 111,370

Interest expense (88,381) (86,829) Interest income 2,253 3,028

Earnings before income taxes and minority interest 36,662 27,569

Income tax expense - current 2,532 3,469 Income tax expense (benefit) - deferred (h) 122 1,237 Minority interest (a) 587 473

Net earnings 33,421 22,390

Net earnings available to general partner 334 224

Net earnings available to common unitholders $33,087 $22,166

Earnings Per Unit Basic and diluted net earnings available per common unit $0.53 $0.36 Dilutive effect of EITF 03-6 (b) - - Adjusted net earnings per unit available to common unitholders $0.53 $0.36

Weighted average common units outstanding 62,956.1 61,609.7

Supplemental Data and Reconciliation of Non-GAAP Items:

Three months ended Six months ended January 31, January 31,

2008 2007 2008 2007 Propane gallons 266,525 275,915 407,670 437,160

Net earnings $51,198 $59,189 $28,298 $29,676 Income tax expense (benefit) 464 1,672 (2,024) 1,882 Interest expense 22,851 22,329 45,137 44,709 Depreciation and amortization expense 21,075 22,035 42,440 43,691 Interest income (181) (920) (998) (1,890) EBITDA 95,407 104,305 112,853 118,068 Employee stock ownership plan compensation charge 3,072 2,739 6,246 5,580 Unit and stock-based compensation charge (c) 450 333 900 666 Loss on disposal of assets and other 3,680 3,492 6,067 6,495 Minority interest 585 666 412 426 Adjusted EBITDA (d) 103,194 111,535 126,478 131,235 Net cash interest expense (e) (24,115) (22,352) (46,098) (44,272) Maintenance capital expenditures (f) (6,344) (5,735) (9,468) (9,719) Cash paid for taxes (68) - (1,279) (1,765) Proceeds from asset sales 3,272 1,882 6,250 5,506 Distributable cash flow to equity investors (g) $75,939 $85,330 $75,883 $80,985

Twelve months ended January 31,

2008 2007 Propane gallons 775,242 795,351

Net earnings $33,421 $22,390 Income tax expense (benefit) 2,654 4,706 Interest expense 88,381 86,829 Depreciation and amortization expense 86,132 85,918 Interest income (2,253) (3,028) EBITDA 208,335 196,815 Employee stock ownership plan compensation charge 11,891 10,933 Unit and stock-based compensation charge (c) 1,123 1,294 Loss on disposal of assets and other 10,394 11,397 Minority interest 587 473 Adjusted EBITDA (d) 232,330 220,912 Net cash interest expense (e) (90,846) (87,240) Maintenance capital expenditures (f) (16,684) (16,663) Cash paid for taxes (3,256) (2,680) Proceeds from asset sales 10,574 10,266 Distributable cash flow to equity investors (g) $132,118 $124,595

(a) Amounts allocated to the general partner for its 1.0101% interest in the operating partnership, Ferrellgas, L.P.

(b) Emerging Issues Task Force ("EITF") 03-6 "Participating Securities and the Two-Class Method under FASB Statement No. 128, Earnings per Share," requires the calculation of net earnings per limited partner unit for each period presented according to distributions declared and participation rights in undistributed earnings, as if all of the earnings for the period had to be distributed. In periods with undistributed earnings above certain levels, the calculation according to the two-class method results in an increased allocation of undistributed earnings to the general partner and a dilution of earnings to the limited partners. Due to the seasonality of the propane business, the dilution effect of EITF 03-6 on net earnings per limited partner unit will typically only impact the three months ending January 31. EITF 03-6 did not have a dilutive effect on the six and twelve months ended January 31, 2008 and 2007.

(c) Statement of Financial Accounting Standards ("SFAS") No. 123( R), "Share-Based Payment" requires that the cost resulting from all share-based payment transactions be recognized in the financial statements. Share-based payment transactions resulted in a non-cash compensation charge of $0.2 million and $0.1 million to operating expense, for the three months ended January 31, 2008 and 2007, respectively, and $0.3 million and $0.2 million to operating expense for the six months ended January 31, 2008 and 2007, respectively. A non-cash compensation charge of $0.3 million and $0.2 million was recorded to general and administrative expense for the three months ended January 31, 2008 and 2007, respectively, and $0.6 million and $0.5 million for the six months ended January 31, 2008 and 2007, respectively. A non-cash charge of $0.4 and $0.3 was recorded to operating expense for the twelve months ended January 31, 2008 and 2007, respectively. A non-cash charge of $0.7 and $1.0 was recorded to general and administrative expense for the twelve months ended January 31, 2008 and 2007, respectively.

(d) Management considers Adjusted EBITDA to be a chief measurement of the partnership's overall economic performance and return on invested capital. Adjusted EBITDA is calculated as earnings before interest, income taxes, depreciation and amortization, employee stock ownership plan compensation charge, unit and stock-based compensation charge, loss on disposal of assets and other, minority interest, and other non-cash and non-operating charges. Management believes the presentation of this measure is relevant and useful because it allows investors to view the partnership's performance in a manner similar to the method management uses, adjusted for items management believes are unusual or non-recurring, and makes it easier to compare its results with other companies that have different financing and capital structures. In addition, management believes this measure is consistent with the manner in which the partnership's lenders and investors measure its overall performance and liquidity, including its ability to pay quarterly equity distributions, service its long-term debt and other fixed obligations and fund its capital expenditures and working capital requirements. This method of calculating Adjusted EBITDA may not be consistent with that of other companies and should be viewed in conjunction with measurements that are computed in accordance with GAAP.

(e) Net cash interest expense is the sum of interest expense less non-cash interest expense and interest income. This amount also includes interest expense related to the accounts receivable securitization facility.

(f) Maintenance capital expenditures include capitalized expenditures for betterment and replacement of property, plant and equipment.

(g) Management considers Distributable cash flow to equity investors a meaningful non-GAAP measure of the partnership's ability to declare and pay quarterly distributions to common unitholders. Distributable cash flow to equity investors, as management defines it, may not be comparable to distributable cash flow or similarly titled measures used by other corporations and partnerships.

(h) During the fourth quarter of fiscal 2007 the governor of the state of Michigan signed into law a new Michigan Business Tax. The passing of this new tax law caused Ferrellgas to recognize a one time deferred tax expense of $2.8 million during fiscal 2007. During fiscal 2008 a credit for this deferred tax expense was created by a new Michigan tax law. The passing of this new tax law caused Ferrellgas to recognize a one time deferred tax credit during fiscal 2008.

Contact: Ryan VanWinkle, Investor Relations, 913-661-1528 Scott Brockelmeyer, Media Relations, 913-661-1830

DATASOURCE: Ferrellgas Partners, L.P.

CONTACT: Ryan VanWinkle, Investor Relations, +1-913-661-1528, or Scott

Brockelmeyer, Media Relations, +1-913-661-1830, both of Ferrellgas Partners,

L.P.

Web site: http://www.ferrellgas.com/

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