Forest Oil Announces First Quarter 2008 Results Including Records for Adjusted Net Earnings, Adjusted EBITDA and Discretionary C

Date : 05/05/2008 @ 3:05PM
Source : Business Wire
Stock : Forest Oil Corporation (FST)
Quote : 23.58  -3.84 (-14.00%) @ 8:00PM
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Forest Oil Announces First Quarter 2008 Results Including Records for Adjusted Net Earnings, Adjusted EBITDA and Discretionary C

Forest Oil Corporation (NYSE:FST) (Forest or the Company) today announced financial and operational results for the first quarter 2008. For the quarter ended March 31, 2008, the Company reported the following highlights: Record adjusted net earnings of $92.7 million, up 141% over $38.4 million in 2007, on revenues of $376.5 million Record adjusted EBITDA of $294.1 million, up 88% over $156.5 million in 2007 Record discretionary cash flow of $265.2 million, up 116% over $123.0 million in 2007 Announced strategic shift in the Company’s capital allocation policy from one of spending within cash flow to one of spending in excess of cash flow H. Craig Clark, President and CEO, stated, “This year is off to a good start with higher volumes and lower per-unit cash costs from a year earlier, contributing to record adjusted net earnings, adjusted EBITDA and discretionary cash flow. As we had previously announced, the first quarter of 2008 was the launching pad for higher organic production growth as spending activity was restored and even increased in some areas. This is expected to increase our organic production growth rate to about 15% starting in the second quarter of 2008. Additional capital is being allocated to our Focus Areas where we have a successful track record and extensive inventory of unbooked potential drilling locations and to our new Frontier Program, specifically the shale programs and the Greater Vermejo/Haley Area. Our recent Ark-La-Tex acquisition further adds to this inventory.” FIRST QUARTER 2008 RESULTS For the three months ended March 31, 2008, Forest reported a net loss of $4.7 million or $(.05) per basic share. This earnings amount decreased 169% compared to Forest’s net earnings of $6.9 million or $.11 per basic share in the corresponding period in 2007. The net loss for the three months ended March 31, 2008 was affected by the following item: The non-cash effect of net unrealized losses relating to recording derivative instruments and investments at fair value and to foreign currency exchange loss, totaling $152.1 million ($97.4 million net of tax) Without the effect of this item, Forest’s adjusted net earnings were a record $92.7 million or $1.06 per basic share. This is an increase of 141% over Forest’s adjusted net earnings of $38.4 million or $.62 per basic share in the corresponding 2007 period.

Forest’s adjusted EBITDA increased 88% for the three months ended March 31, 2008 to a record $294.1 million compared to adjusted EBITDA of $156.5 million in the corresponding 2007 period. Forest’s discretionary cash flow increased 116% for the three months ended March 31, 2008 to a record $265.2 million compared to discretionary cash flow of $123.0 million in the corresponding 2007 period.

The significant increases in adjusted net earnings, adjusted EBITDA and discretionary cash flow were due to higher sales volumes resulting from acquisition and drilling activities, higher per-unit price realizations and lower per-unit cash costs.

Sales Volumes For the three months ended March 31, 2008, Forest’s average oil and gas net sales volumes were 478 MMcfe/d, representing a 58% increase over Forest’s 302 MMcfe/d in the corresponding 2007 period. The volumes were higher in 2008 due to Forest’s acquisition and drilling activities.

Product Price Differentials to NYMEX Forest’s price differential to NYMEX for natural gas decreased 3% for the three months ended March 31, 2008 to $.78 per Mcf compared to $.80 per Mcf in the corresponding 2007 period amid higher NYMEX prices. Realized prices were $7.25 per Mcf and $5.96 per Mcf for the three months ended March 31, 2008 and 2007, respectively.

Forest’s price differentials to NYMEX for oil and condensate and for natural gas liquids were $4.23 per Bbl and $48.58 per Bbl, respectively, for the three months ended March 31, 2008 compared to $4.51 per Bbl and $29.10 per Bbl, respectively, in the corresponding 2007 period. Realized prices for oil and condensate and for natural gas liquids were $93.73 per Bbl and $49.38 per Bbl (approximately 50% of NYMEX for natural gas liquids), respectively, for the three months ended March 31, 2008 compared to $53.72 per Bbl and $29.13 per Bbl (approximately 50% of NYMEX for natural gas liquids), respectively, in the corresponding 2007 period.

Total Cash Costs Total cash costs per-unit decreased 22% for the three months ended March 31, 2008 to $2.43 per Mcfe compared to $3.11 per Mcfe in the corresponding 2007 period. The reduction is a result of Forest’s improved asset mix and synergies resulting from acquisitions and divestitures completed in 2007.

Forest’s oil and gas production expense per-unit decreased 19% for the three months ended March 31, 2008 to $1.44 per Mcfe from $1.77 per Mcfe in the corresponding 2007 period. The improved results were due to the addition of the gas oriented Houston Exploration assets and the divestiture of the high operating cost Alaska assets. The improvements were partially offset by higher production taxes as a result of higher commodity prices.

Forest’s per-unit general and administrative expense, excluding stock-based compensation expense, decreased 15% for the three months ended March 31, 2008 to $.35 per Mcfe compared to $.41 per Mcfe in the corresponding 2007 period. The decrease reflects synergies realized through the acquisition of Houston Exploration partially offset by severance costs related to the divestiture of Forest’s Alaska assets.

Forest’s interest expense increased 14% for the three months ended March 31, 2008 to $27.9 million compared to $24.4 million in the corresponding 2007 period. The increase resulted from higher average debt levels offset somewhat by lower average interest rates. Debt levels increased to fund the Houston Exploration acquisition.

Depreciation and Depletion Expense Forest’s per-unit depreciation and depletion expense increased 20% for the three months ended March 31, 2008 to $2.66 per Mcfe compared to $2.22 per Mcfe in the corresponding 2007 period. The increase of $.44 per Mcfe was primarily due to the Houston Exploration acquisition.

Exploration and Development Activities Forest invested $242.7 million in exploration and development activities (excluding capitalized interest and equity compensation) for the three months ended March 31, 2008.

OPERATIONAL PROJECT UPDATE FOREST’S FOCUS AREAS The Focus Area assets (Greater Buffalo Wallow Area, Ark-La-Tex, South Texas and the Deep Basin) constituted 65% of Forest’s net sales volumes and 68% of capital expenditures for the three months ended March 31, 2008. These assets are primarily large scale tight-gas sand development projects in North America. Forest employed 27 rigs in these areas during the first quarter of 2008 compared to 22 rigs in the fourth quarter of 2007. Current plans are to increase rigs employed in the Focus Areas to 31 by the end of 2008. Net sales volumes from these assets were up 2% sequentially to 310 MMcfe/d.

FOREST’S NEW FRONTIER PROGRAM Utica Shale (60 – 100% WI) – Forest anticipates utilizing a rig from Western Canada to execute a three well horizontal test program which is expected to commence in June 2008. The 2008 program is being undertaken as results from the 2007 summer vertical drilling program indicated the shale could be effectively fracture stimulated and contains high quality gas.

PROPERTY DIVESTITURES The Company has identified the properties to be included in its previously announced sale package and intends to market the properties in the second quarter of 2008 and hopes to close the sale of the properties in the third quarter of 2008. The properties to be sold are located primarily in the Rockies and the Permian Basin. The current guidance does not include the effects of this planned divestiture.

NON-GAAP FINANCIAL MEASURES In addition to net income determined in accordance with generally accepted accounting principles (GAAP), Forest has provided net earnings adjusted for certain items, a non-GAAP financial measure, which facilitates comparisons to earnings forecasts prepared by stock analysts and other third parties. Such forecasts generally exclude the effects of items that are difficult to predict or to measure in advance and are not directly related to Forest’s ongoing operations. A reconciliation between GAAP net earnings and net earnings adjusted for certain items are provided in the paragraphs on page two of this release in which the non-GAAP measure is presented. Net earnings excluding the effects of certain items should not be considered a substitute for net earnings as reported in accordance with GAAP.

In addition to reporting net earnings as defined under GAAP, Forest also presents adjusted EBITDA, which consists of net earnings (loss) plus income tax (benefit) expense, unrealized losses on derivative instruments, net, unrealized foreign currency exchange loss (gain), unrealized loss on other investments, net, interest expense, accretion of asset retirement obligations, depreciation and depletion, and stock-based compensation. Forest further presents discretionary cash flow, which consists of adjusted EBITDA minus interest expense, current income tax benefit (expense), and gain on sale of assets and other non-cash items. Management uses adjusted EBITDA and discretionary cash flow as measures of operational performance. Adjusted EBITDA and discretionary cash flow should not be considered as alternatives to net earnings as reported under GAAP. The following is a reconciliation of net earnings (loss) to adjusted EBITDA to discretionary cash flow (in thousands):     Three Months EndedMarch 31, 2008   2007   Net earnings (loss) $ (4,732 ) 6,891 Income tax (benefit) expense (2,354 ) 3,925 Unrealized losses on derivative instruments, net 142,213 57,838 Unrealized foreign currency exchange loss (gain) 2,775 (49 ) Unrealized loss on other investments, net 7,091 - Interest expense 27,857 24,353 Accretion of asset retirement obligations 1,784 1,275 Depreciation and depletion 115,567 60,459 Stock-based compensation 3,857   1,796   Adjusted EBITDA 294,058 156,488   Interest expense (27,857 ) (24,353 ) Current income tax benefit (expense) 22 (878 ) Gain on sale of assets and other non-cash items (1,024 ) (8,256 ) Discretionary cash flow $ 265,199   123,001   Total Cash Costs Total cash costs is a non-GAAP measure calculated in accordance with oil and gas industry standards that is used by management to assess the cash operating performance. Total cash costs is defined as all cash operating costs, including production expense, general and administrative expense (excluding stock-based compensation), interest expense and current income tax (benefit) expense.

    Three Months Ended March 31, 2008   Per Mcfe   2007   Per Mcfe (In thousands, except per-unit amounts)   Production expense $ 62,541 1.44 48,144 1.77 General and administrative expense (excluding stock-based compensation of $3,857 and $1,796, respectively) 15,431 0.35 11,175 0.41 Interest expense 27,857 0.64 24,353 0.89 Current income tax (benefit) expense (22 ) (0.00 ) 878 0.04 Total cash costs $105,807   2.43   84,550 3.11 TELECONFERENCE CALL A conference call is scheduled for Tuesday, May 6, 2008, at 9:00 A.M. MT to discuss the release. You may access the call by dialing toll free 800.399.6298 (for U.S./Canada) and 706.634.0924 (for International) and request the Forest Oil teleconference (ID # 44827537). A Q&A period will follow.

A replay will be available from Tuesday, May 6 through May 13, 2008. You may access the replay by dialing toll free 800.642.1687 (for U.S./Canada) and 706.645.9291 (for International), conference ID # 44827537.

FORWARD-LOOKING STATEMENTS This news release includes forward-looking statements within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934. All statements, other than statements of historical facts, that address activities that Forest assumes, plans, expects, believes, projects, estimates or anticipates (and other similar expressions) will, should or may occur in the future are forward-looking statements. The forward-looking statements provided in this press release are based on management's current belief, based on currently available information, as to the outcome and timing of future events. Forest cautions that its future natural gas and liquids production, revenues and expenses and other forward-looking statements are subject to all of the risks and uncertainties normally incident to the exploration for and development and production and sale of oil and gas.

These risks include, but are not limited to, price volatility, inflation or lack of availability of goods and services, environmental risks, drilling and other operating risks, regulatory changes, the uncertainty inherent in estimating future oil and gas production or reserves, and other risks as described in reports that Forest files with the Securities and Exchange Commission (SEC), including its 2007 Annual Report on Form 10-K, Quarterly Reports on Form 10-Q, and Current Reports on Form 8-K. Also, the financial results of Forest's foreign operations are subject to currency exchange rate risks. Any of these factors could cause Forest's actual results and plans to differ materially from those in the forward-looking statements.

Forest Oil Corporation is engaged in the acquisition, exploration, development, and production of natural gas and liquids in North America and selected international locations. Forest's principal reserves and producing properties are located in the United States in Arkansas, Colorado, Louisiana, New Mexico, Oklahoma, Texas, Utah, and Wyoming, and in Canada. Forest's common stock trades on the New York Stock Exchange under the symbol FST. For more information about Forest, please visit its website at www.forestoil.com.

FOREST OIL CORPORATION Condensed Consolidated Balance Sheets (Unaudited)       March 31,2008 December 31,2007 ASSETS (In thousands)   Current assets: Cash and cash equivalents $ 1,919 9,685 Accounts receivable 217,648 201,617 Derivative instruments 464 30,006 Other investments 28,411 34,694 Deferred income taxes 60,537 23,854 Other current assets 83,894 61,518 Total current assets 392,873 361,374   Net property and equipment 5,158,828 5,025,815   Derivative instruments 4,824 - Goodwill 254,459 265,618 Other assets 50,289 42,741 $ 5,861,273 5,695,548   LIABILITIES AND SHAREHOLDERS' EQUITY   Current liabilities: Accounts payable $ 329,865 361,089 Accrued interest 35,523 7,693 Derivative instruments 162,563 72,675 Asset retirement obligations 3,308 2,562 Current portion of long-term debt 265,454 266,002 Other current liabilities 27,033 28,361 Total current liabilities 823,746 738,382   Long-term debt 1,540,492 1,503,035 Asset retirement obligations 88,382 87,943 Derivative instruments 52,814 38,171 Deferred income taxes 894,040 853,427 Other liabilities 68,256 62,779 Total liabilities 3,467,730 3,283,737   Shareholders' equity: Common stock 8,862 8,838 Capital surplus 1,976,331 1,966,569 Retained earnings 292,298 306,062 Accumulated other comprehensive income 116,052 130,342 Total shareholders' equity 2,393,543 2,411,811 $ 5,861,273 5,695,548 FOREST OIL CORPORATION Condensed Consolidated Statements of Operations (Unaudited)     Three Months EndedMarch 31, 2008   2007 (In thousands, except pershare amounts)   Revenues $376,530 182,609   Operating expenses: Lease operating expenses 37,565 36,040 Production and property taxes 20,051 7,910 Transportation and processing costs 4,925 4,194 General and administrative (including stock-based compensation of $3,857 and $1,796, respectively) 19,288 12,971 Depreciation and depletion 115,567 60,459 Accretion of asset retirement obligations 1,784 1,275 Gain on sale of assets -   (7,176 ) Total operating expenses 199,180   115,673   Earnings from operations 177,350   66,936     Other income and expense: Interest expense 27,857 24,353 Unrealized losses on derivative instruments, net 142,213 57,838 Realized loss (gain) on derivative instruments, net 3,663 (25,134 ) Other expense (income), net 10,703   (937 ) Total other income and expense 184,436   56,120     Earnings (loss) before income taxes (7,086 ) 10,816 Income tax (benefit) expense: Current (22 ) 878 Deferred (2,332 ) 3,047   Total income tax (benefit) expense (2,354 ) 3,925     Net earnings (loss) $ (4,732 ) 6,891     Weighted average number of common shares outstanding: Basic 87,294   62,393   Diluted 87,294   63,734     Basic earnings per common share $ (0.05 ) 0.11     Diluted earnings per common share $ (0.05 ) 0.11   FOREST OIL CORPORATION Condensed Consolidated Statements of Cash Flows (Unaudited)       Three Months EndedMarch 31, 2008   2007 (In thousands) Cash flows from operating activities: Net earnings (loss) $ (4,732 ) 6,891 Adjustments to reconcile net earnings (loss) to net cash provided by operating activities: Depreciation and depletion 115,567 60,459 Accretion of asset retirement obligations 1,784 1,275 Unrealized losses on derivative instruments, net 142,213 57,838 Unrealized loss on other investments, net 7,091 - Unrealized foreign currency exchange loss (gain) 2,775 (49 ) Deferred income tax (benefit) expense (2,332 ) 3,047 Stock-based compensation 3,857 1,796 Other, net (1,024 ) (8,256 )   Changes in operating assets and liabilities, net of effects of acquisitions and divestitures: Accounts receivable (17,665 ) (9,392 ) Other current assets (5,581 ) (14,562 ) Accounts payable (47,955 ) (41,148 ) Accrued interest and other current liabilities 13,074   16,939   Net cash provided by operating activities 207,072 74,838   Cash flows from investing activities: Capital expenditures (264,078 ) (142,996 ) Proceeds from sales of assets 466 1,661 Other, net 5   -   Net cash used by investing activities (263,607 ) (141,335 )   Cash flows from financing activities: Proceeds from bank borrowings, net of repayments 42,968 42,268 Repayment of term loans - (625 ) Proceeds from the exercise of options and from employee stock purchase plan 4,924 997 Other, net 967   8,463   Net cash provided by financing activities 48,859 51,103   Effect of exchange rate changes on cash (90 ) (684 )   Net decrease in cash and cash equivalents (7,766 ) (16,078 ) Cash and cash equivalents at beginning of period 9,685   33,164   Cash and cash equivalents at end of period $ 1,919   17,086  

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