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Argeo AS

Quarterly Report Mar 16, 2023

3540_rns_2023-03-16_f4717d87-88a9-46c3-bb18-d1112d499c09.pdf

Quarterly Report

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Quarterly Report Q4 2022

Digitizing the ocean space

Contents

Letter from CEO……………………………………………… 3
Q4
Highlights
………….………………………………………
4
Argeo
at a Glance………………………………….….…….…
5
About Argeo
….…………….…………….……………………
6
Financial Review
………………………………….….……….
11
Notes
……………………………………………………….….…
18

CEO Letter

The Argeo Searcher conversion was started in November and transit to Las Palmas commenced in late December. After arrival late January, our SeaRaptor AUV systems installations started, and the final integrated work was completed mid-February. This activity, along with the completion of the first commercial project for Argeo Argus, our new Uncrewed Surface Vessel (USV) was the primary achievement in the quarter.

Autonomous underwater vehicles (AUV)

Both SeaRaptors have been shipped to Las Palmas for integration with Argeo Searcher in preparation for the first deep water missions in Q1-2023.

The Hugin 6000 system has continued on contract since September 1'st working on a 6 + 6-month project in international waters.

Uncrewed surface vessel (USV)

The first project for "Argus" was to provide a highly detailed seabed map and subsurface structure in Norway for a Renewable Energy company. The entire project was completed using the remote capability of the USV and provided our client with data for their project, which is delivered through Argeo SCOPE, our digital data platform. The "Argus" is getting more attention in the market and our customers are seeing the potential for the platform, in particular for the offshore wind segment (OWS). The potential of this technology is promising, and we are in dialog with prominent customers to expand its capability to cover all data sources our clients may require for new concessions.

Engineering projects

The first installation of the new WHISPER EM sensors will take

place in Q1 2023. The WHISPER system will first take part in a field-test program in Q1 and Q2, if the outcome of these first validation tests are as we expect, the product will be commercially offered as part of Argeo's wider tools and sensor portfolio.

Markets

We have succeeded in establishing and qualifying Argeo in our most important geomarkets. Primary commercial focus are activities in North-and South America (NSA) and Europe, Africa, and Middle East (EAME). However, we starting to see an increase in request from Asia and Pacific (APAC) with potentially large projects in the region towards the end of 2023. Our focus remains the same and is to solidify our contract backlog in 2023.

Projects and contracts

In Q3 we mentioned that we expected a contract in South America could be awarded in Q1-23, this will most likely be delayed and could potentially be pushed towards the end of Q2. Despite this we remain positive, and we are in contention for several other projects in the same period. We report improvements in Q1-2023 contributed by full utilization from the Hugin 6000 project and approximately 40% utilization for Argeo Searcher (not including rigging/docking/installations).

Finances

We reiterate our EBITDA target of NOK 50 million for 2023. However, delays in contract awards and subsequently project startup could put this target at risk.

Trond Figenschou Crantz, CEO of Argeo

Highlights

Q4 Highlights

  • NOK 50 million private placement
  • NOK 20 million loan granted from Innovation Norway
  • 5-year bareboat contract for vessel Argeo Searcher with option to buy
  • First contract for Argeo "Argus" is a success with good results
  • Argeo Searcher contract work in the North Atlantic for Deep Sea Minerals

Other events

  • NOK 5.2 million subsequent offering
  • Ultra-deep water AUV survey and validation work in the North Atlantic has started
  • Awarded a contract for Polish Geological Institute in the Mid Atlantic
  • Argeo Searcher conversion and rigging completed
  • Argeo teams up with global multi-client player on MC prospecting survey for deep-sea minerals
  • Mid-Atlantic 2023 ultra deep-water campaign firms up to 30 million NOK

About Argeo

Argeo is an Offshore Service company with technology to transforming the ocean space survey and inspection industry utilizing autonomous surface and underwater robotics solutions. Equipped with unique sensors and advanced digital imaging technology, the Autonomous Underwater Vehicles ("AUVs") will significantly increase efficiency and imaging quality in addition to contribute to reductions in CO2 emissions from operations for the global industry in which Argeo operates.

With the recent subsea vessel expansion adding Argeo Searcher to the fleet, Argeo is now offering an independent and complete long endurance solution to our customers. The vessel is well equipped to support IMR operations with Argeo's unique SeaRaptor AUV's and available hangar for several work-class ROV (WROV) systems. Argeo's markets are in Oil & Gas, Renewables, Marine Minerals and Offshore Installations.

Robotics and digital solutions for the ocean space - four attractive key target markets

Rising number of deep-water activities and a clear directive from majors to replace traditional vessel based IMR solutions with robotics and uncrewed solutions.

  • Pipeline and cable survey / inspection
  • Site Survey
  • Route / trench survey and modelling
  • Electrical & communication cable installations
  • Route inspection after installation

Renewables

Increase investments in renewable sources of energy and favourable government policies.

  • Initial survey
  • Early planning & design survey
  • Construction and installation survey
  • Operations & maintenance

Marine Minerals

Global demand for batteries and metals for the renewable sector is the main growth driver for this market.

  • High-resolution seabed mapping
  • UHD seabed and megafauna imaging
  • Multiphysics characterization
  • Subsurface imaging
  • Deposit detection and delineation
  • Environmental surveying/monitoring

Offshore Installations

The need for expertise and project de-risking for complex offshore installations is increasing with project

  • Bridges & crossings
  • Aquaculture
  • Construction & Installation survey
  • Early planning & design survey
  • Inspection & maintenance survey

Financial review

Revenue:

Revenue for Q4 2022 was NOK 10.8 million, compared to NOK 0.4 million in Q4 2021. Revenue in Q4 2022 is from the survey with Argus USV for the renewables industry in Norway and from the Hugin 6000 which started commercial work in September.

Revenue for the full year 2022 amounted to NOK 33.6 million, compared to NOK 15.8 million in 2021.

Operating expenses:

Operating cost in Q4 2022 was NOK 8.0 million, compared to NOK 5.9 million in Q4 2021. Operating cost for full year 2022 was NOK 31.3 million, compared to NOK 17.4 million in 2021.

Employee expenses for Q4 2022 was NOK 18.3 million, compared to NOK 11.7 million in Q4 2021. Employee expenses for full year 2022 amounted to NOK 62.4 million, compared to NOK 22.7 million in 2021.

Other operating expenses in Q4 2022 was NOK 5.0 million, up from NOK 2.0 million in Q4 2021. Other operating expenses for full year 2022 was NOK 18.0 million, compared to NOK 8.8 million in 2021.

The increase in operating expenses from 2021 is due to increased activity level, and a ramp up of the organisation to prepare for the activity in 2023.

Argeo capitalised NOK 8.5 million as development cost in Q4, compared to NOK 4.1 million in Q4 2021. Capitalisation for full year 2022 was NOK 26.3 million, compared to NOK 6.4 million in 2021. Capitalisation for the full year 2022 includes NOK 4 million for the Utsira Multi-client project acquired in Q2 2022.

Depreciation was NOK 5.4 million in Q4 2022, compared to NOK 0.4 million in Q4 2021. For the full year 2022, depreciation was NOK 12.5 million, compared to NOK 1.3 million in 2021. The increase from 2021 is reflecting depreciation on new assets delivered in 2022.

Financial items

Net financial gain for Q4 2022 was NOK 7.4 million, of which NOK 10.8 million is unrealised currency exchange gain on debt nominated in USD. Net financial gain in Q4 2021 was NOK 0.5 million. Net financial loss for full year 2022 was NOK 5.8 million, compared to NOK 0 in 2021.

Financial gain in Q4 2022 includes a loss of NOK 2.8 million (50% share) in the JV with Multiconsult.

Net Profit/ Loss

Net loss for Q4 2022 was NOK 5.3 million compared to a net loss of NOK 8.0 million in Q4 2021. Loss for full year 2022 was NOK 52.2 million, compared to a loss of NOK 18.1 million in 2021.

Total non-current assets at the end of the period amounted to NOK 270.9 million. This includes NOK 24.3 million in intangible assets, NOK 28.4 million in deferred tax assets and NOK 211.8 million in Property, plant and equipment. Property, plant and equipment includes two SeaRaptor AUV's, one Hugin AUV, and the Argus USV.

Total current assets amounted to NOK 104.4 million at the end of 2022. Other current assets includes NOK 35.9 million unpaid share capital from the share issue made in December 2022.

Cash and cash equivalents balance was NOK 21.3 million at the end of the quarter, compared to NOK 65.9 million at year end 2021.

Long term debt was NOK 106.5 million at the end of the quarter, compared to NOK 5.9 million at year end 2021. Long term debt decreased from NOK 121.8 million in Q3 2022. NOK 4.5 million was repayment, and NOK 10.8 million was reduction due to change in exchange rate USD/NOK.

Total liabilities at the end of the quarter were NOK 162.0 million, of which NOK 4.6 million is interest bearing.

Shares

A private placement of 30 300 000 new shares was made 20 December 2022, raising gross proceeds of NOK 50 million. The placement consisted of one tranche of 8 516 160 new shares ("Tranche 1"), and a second tranche of 21 783 840 new shares ("Tranche 2"). The Tranche 1 shares were issued 22 December 2022 pursuant to an earlier authorization granted to the board. After this issuance, Argeo had 51 096 960 shares outstanding at the end of 2022. The Tranche 2 shares were issued 3 January 2023, resulting in 72 880 800 shares outstanding.

As per 31 December 2022, a total of 1 365 434 options are outstanding in connection with the Company's share option program. 485 434 of these are formalised as warrants ("Tranche 1 Warrants"). Exercise price for these is in average NOK 1.80, and the warrants expires at various intervals from 10 February 2024 to 23 December 2025. 880 000 options were granted to Board of Directors and employees in 2021. These options will vest over 3 years and mature after 5 years. Strike price is NOK 8.20.

In connection with the private placement in April 2021, the Company's general meeting approved the issuance of 3,750,000 new warrants to the existing shareholders of the Company before the private placement ("Tranche 2 Warrants"). A total of 1,875,000 Tranche 2 Warrants can be exercised at NOK 0.10 given a demonstrated share market price appreciation of two times the Subscription Price within the next two years and the remaining 1,875,000 Tranche 2 Warrants can be exercised at NOK 0.10 given a demonstrated share market price appreciation of three times the Subscription Price within a period of 4 years. The Subscription Price in the private placement in April 2021 was NOK 8.20 per share.

Recent events

A subsequent offering NOK 5.2 million was completed in February 2023. 3 124 368 new shares were issued at NOK 1.65 per share.

In February 2023, the Company issued 139 337 new shares to CEO Trond F. Crantz, related to exercise of warrants under the "Tranche 1 Warrants" plan as described above. The exercise price for each of the warrants was NOK 0.282 per share.

After the subsequent offering and warrants exercise, Argeo has 76 144 505 shares outstanding.

Interim consolidated profit and loss

Amounts in NOK 1 000 Note Q4-2022
(unaudited)
Q4-2021
(unaudited)
2022
(unaudited)
2021
(audited)
Operating revenues:
Sales revenue 10 813 431 33 497 15 372
Governmental grants
Total operating revenues
26
10 840
0
431
86
33 583
470
15 842
Operating expenses:
Operating cost 8 026 5 922 31 266 17 439
Employee expenses 18 259 11 650 62 425 22 662
Other operating expenses 5 006 2 023 17 954 8 755
Capitalisation of cost -8 450 -4 083 -26 326 -6 367
Depreciation 1, 2 5 413 365 12 481 1 276
Total operating expenses 28 254 15 876 97 800 43 766
Operating profit/(loss) -17 414 -15 445 -64 217 -27 924
Financial income and expenses:
Income/ (loss) equity investments -2 796 -276 -3 183 -471
Financial income 209 89 267 89
Financial expenses -260 -168 -703 -433
Net foreign exchange gain (loss) 10 285 804 -2 149 776
Net financial items 7 438 450 -5 768 -38
Profit/(loss) before tax -9 976 -14 996 -69 985 -27 962
Income tax (expense) 4 641 7 042 17 764 9 848
Profit/ (loss) for the period -5 334 -7 953 -52 220 -18 113

Interim consolidated statement of Financial Position

December 31, December 31,
2022 2021
Amounts in NOK 1 000 Note (unaudited) (audited)
ASSETS
Non-current assets
Intangible assets 1 24 304 7 647
Deferred tax asset 28 424 10 259
Property, plant and
equipment 2 211 840 3 965
Shares in associated
companies 3 2 295 5 479
Multi-client library 4 000 0
Total non-current assets 270 864 27 350
Current assets
Trade receivables 22 949 6 164
Spare parts 15 630 0
Other current assets 44 468 67 964
Cash and cash equivalents 21 313 65 862
Total current assets 104 360 139 990
Total assets 375 224 167 340
EQUITY
Share capital 5 110 2 744
Share premium 279 545 164 558
Other equity -71 471 -19 251
Total equity 213 184 148 051
LIABILITIES
Non-current liabilities
Long term debt 4 106 482 5 933
Total non-current liabilities 106 482 5 933
Current liabilities
Trade payables 29 151 6 288
Taxes payable 0 100
Public duties 3 335 1 879
Other current liabilities 23 072 5 089
Total current liabilities 55 558 13 356
Total liabilities 162 040 19 289
Total equity and liabilities 375 224 167 340

Interim consolidated statement of changes in equity

Additional Accumulated
Amounts in NOK 1 000 Share capital paid-in capital earnings Total equity
Balance as of 1.1.2022 2 744 164 558 -19 251 148 051
Profit/(loss) for the period 0 0 -52 220 -52 220
New equity not registered 0 35 943 0 35 943
Net proceeds from new equity 2 366 79 045 0 81 410
Balance as of 31.12.2022 5 110 279 545 -71 471 213 184
Balance as of 1.1.2021 610 6 781 -1 188 6 203
Profit/(loss) for the period 0 0 -18 113 -18 113
Effect of establish JV 0 0 50 50
Net proceeds from new equity 2 134 157 777 0 159 911
Balance as of 31.12.2021 2 744 164 558 -19 251 148 051

Interim consolidated statement of cash flow

Q4-2022 Q4-2021 2022 2021
Amounts in NOK 1 000 Note (unaudited) (unaudited) (unaudited) (audited)
Cash flow from operating activities
Profit/(loss) before tax -9 976 -14 996 -69 985 -27 962
Depreciation 5 413 365 12 481 1 276
Financial income -209 -89 -267 -89
Financial expense -10 025 168 2 852 433
Gain/Loss equity investments 2 796 276 3 183 471
Change in current assets -77 750 -66 126 -8 919 -69 420
Change current liabilities 24 150 5 576 42 202 -1 810
Net cash from operating activities -65 601 -74 826 -18 452 -97 101
Cash flow from investing activities
Investment in PPE 2 5 544 64 771 -218 962 -3 687
Investment in intangibles -2 578 -2 619 -18 052 -4 903
Investment in Multi-client library 0 0 -4 000 0
Net investment in associated companies 0 0 0 -5 871
Sale AUV to JV associated company 0 0 0 10 838
Net cash from investing activities 2 966 62 152 -241 014 -3 624
Cash flow from financing activities
Net proceeds from new equity 46 995 0 117 353 159 911
Proceeds from new debt 0 0 122 743 0
Repayment of debt -4 531 -340 -25 009 -760
Financial income 209 89 267 89
Financial expense -260 -168 -703 -433
Net cash flow from financial activities 42 414 -419 214 652 158 807
Net change in cash and cash equivalents -20 222 -13 093 -44 815 58 082
Cash and cash equivalents begin. of period 42 458 78 955 65 862 7 780
Net currency exchange differences -924 0 266 0
Cash and cash equivalents end of the period 21 313 65 862 21 313 65 862

Notes to the unaudited consolidated interim financial statements

General information and basis for the preparation

Argeo AS and its subsidiaries (the "Group", or "Argeo") is a publicly listed company on the Euronext Growth, with ticker symbol ARGEO. Argeo was admitted to trading on Euronext Growth 26 April 2021. Argeo is incorporated and domiciled in Norway.

These interim consolidated financial statements for the fourth quarter ended 31 December 2022 were prepared in accordance with the Norwegian Accounting Act and Norwegian generally accepted accounting principles for smaller companies. They do not include all of the information required for full annual consolidated financial statements and should be read in conjunction with consolidated financial statements of the Group as at and for the year ended 31 December 2021. These condensed consolidated interim financial statements are unaudited for 2022.

The accounting policies applied by the Group in these condensed consolidated interim financial statements are the same as those applied by the Group in its consolidated financial statements as at and for the year ended 31 December 2021.

Amounts in NOK 1 000 December 31,
2022
December 31,
2021
Cost as of 1.1 9 037 4 133
Additions 24 406 7 102
Governmental grants -6 354 -2 199
Cost as of 31.12 27 089 9 037
Accumulated depreciation 1.1 1 389 563
Depreciation 1 395 827
Accumulated depreciation 31.12 2 784 1 389
Net book value 31.12 24 304 7 647

Note 1. Intangible assets

Intangible assets consist of capitalised cost related to development of a 3D Geological modelling system, Argeos "Digital Twin", various sensor solutions, and licenses. Depreciation of the 3D Geological modelling system started in 2020 and is taken over 5 years.

Note 2. Property, plant and equipment

December 31, December 31,
Amounts in NOK 1 000 2022 2021
Cost as of 1.1 5 396 12 546
Additions 218 962 3 687
Sale AUV to JV 0 -10 838
Cost as of 31.12 224 357 5 396
Accumulated depreciation 1.1 1 431 982
Depreciation 11 086 449
Accumulated depreciation 31.12 12 517 1 431
Net book value 31.12 211 840 3 965

Additions in 2022 is mainly related to delivery of the two SeaRaptor AUV, a Hugin 6000 AUV, and the Argus USV.

Expected useful life is 3 years for office equipment and 3-7 years for field equipment.

Note 3 Investment in JV

Argeo signed in January 2021 an agreement with Multiconsult for strategic cooperation to significantly improve quality for marine surveys and increase construction insight of the seabed conditions for large coastal development projects and offshore structure. As a part of the agreement, the parties have established H1000 JV AS, owned 50/50 by Argeo and Multiconsult. The Hugin AUV purchased by Argeo in 2020 was transferred to this JV in January 2021.

Note 4 Long-term liabilities

Amounts in NOK Nominal
interest
December
31, 2022
December
31, 2021
Seller credits 0 101 909 0
Loans 5.95% 4 573 5 933
Total long-term debt 106 482 5 933

Seller credits

Argeo has NOK 101.9 million in seller credits related to purchases of AUV's. Some of the repayment is linked to the lease-back agreement with Teledyne where they rent a SeaRaptor AUV for a certain number of days during a 3-year period from delivery. Expected repayment of the seller credits is NOK 62 million in 2023, NOK 38 million in 2024 and NOK 6 million in 2025.

Loans

Argeo has two loans from Innovation Norway, bearing an interest at 5.95%. Both loans are secured with machinery and plant in Argeo Survey AS. One of the loans are also secured with the shares owned by Argeo Survey AS in its 50% ownership in H1000 JV AS, and by a parent company guarantee from Argeo AS, and is repaid over 6 years. The loans are repaid over 5.5/6 years.

Argeo was granted a new loan from Innovation Norway in December 2022. Argeo has not drawn on this loan yet.

Financial calendar

27th April 2023: Annual Report

11th May 2023: Q1 2023 Report

8th June 2023: Annual General Meeting

24th August 2023: Q2 2023 Report

16th November 2023: Q3 2023 Report

Contacts:

Trond Figenschou Crantz, CEO Email: [email protected] Phone: +47 976 37 273

Argeo is an Offshore Service company with a mission to transform the ocean surveying and inspection industry by utilizing autonomous surface and underwater robotics solutions. Equipped with unique sensors and advanced digital imaging technology, the Autonomous Underwater Vehicles ("AUVs") will significantly increase efficiency and imaging quality in addition to contribute to significant reduction in CO2 emissions from operations for the global industry in which the Company operates.

The Company's highly accurate digital models and digital twin solutions are based on geophysical, hydrographic, and geological methods from shallow waters to the deepest oceans for the market segments Oil & Gas, Renewables, Marine Minerals and Offshore Installations. Argeo was established in 2017 and has offices in Asker (Oslo), Tromsø, Stockholm, Houston, and Singapore.

www.argeo.no

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