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Golden Ocean Group

Investor Presentation Nov 16, 2022

6243_rns_2022-11-16_a7dae1e9-a7c3-49df-93b8-ec519171d643.pdf

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Golden Ocean
Results Q3 November 16th, 2022

Forward-looking statements

Matters discussed in this presentation may constitute forward-looking statements. The Private Securities Litigation Reform Act of 1995, or the PSLRA, provides safe harbor protections for forward-looking statements in order to encourage companies to provide prospective information about their business. Forward-looking statements include statements concerning plans, objectives, goals, strategies, future events or performance, and underlying assumptions and other statements, which are other than statements of historical facts.

The Company is taking advantage of the safe harbor provisions of the PSLRA and is including this cautionary statement in connection therewith. This document and any other written or oral statements made by the Company or on its behalf may include forward-looking statements, which reflect the Company's current views with respect to future events and financial performance. This presentation includes assumptions, expectations, projections, intentions and beliefs about future events. These statements are intended as "forward-looking statements." The Company cautions that assumptions, expectations, projections, intentions and beliefs about future events may and often do vary from actual results and the differences can be material. When used in this document, the words "believe." "expect," "anticipate," "estimate," "intend," "plan," "targets," "projects," "likely," "will," "would," "could" and similar expressions or phrases may identify forward-looking statements.

The forward-looking statements in this presentation are based upon various assumptions, many of which are based, in turn, upon further assumptions, including without limitation, management's examination of historical operating trends, data contained in the Company's records and other data available from third parties. Although the Company believes that these assumptions were reasonable when made, because these assumptions are inherently subject to significant uncertainties and contingencies which are difficult or impossible to predict and are beyond the Company's control, the Company cannot assure you that it will achieve or accomplish these expectations, beliefs or projections. As a result, you are cautioned not to rely on any forward-looking statements.

In addition to these important factors and matters discussed elsewhere herein, important factors that, in the Company's view, could cause actual results to differ materially from those discussed in the forward-looking statements, include among other things: the Company's future operating or financial results; the Company's continued borrowing availability under its debt agreements and compliance with the covenants contained therein; the Company's ability to procure or have access to financing, the Company's liquidity and the adequacy of cash flows for the Company's operations; the Company's ability to successfully employ its existing and newbuilding dry bulk vessels and replace its operating leases on favorable terms, or at all; changes in the Company's operating expenses and voyage costs, including bunker prices, fuel prices (including increases costs for low sulphur fuel), dry docking, crewing and

insurance costs; the Company's ability to fund future capital expenditures and investments in the construction, acquisition and refurbishment of the Company's vessels (including the amount and nature thereof and the timing of completion thereof, the delivery and commencement of operations dates, expected downtime and lost revenue); planned, pending or recent acquisitions, business strategy and expected capital spending or operating expenses, including drydocking, surveys, upgrades and insurance costs; risks associated with vessel construction; the Company's expectations regarding the availability of vessel acquisitions and its ability to complete acquisition transactions planned; vessel breakdowns and instances of off-hire; potential differences in interest by or among certain members of the Company's board of directors, or the Board, executive officers, senior management and shareholders; potential liability from pending or future litigation; potential exposure or loss from investment in derivative instruments; general dry bulk shipping market trends, including fluctuations in charter hire rates and vessel values; changes in supply and demand in the dry bulk shipping industry, including the market for the Company's vessels and the number of newbuildings under construction; the strength of world economies; stability of Europe and the Euro; the overall impact of inflation and the rising interest rates and foreign exchange rates; changes in seaborne and other transportation; changes in governmental rules and regulations or actions taken by regulatory authorities; general domestic and international political conditions; potential disruption of shipping routes due to accidents, climate-related (acute and chronic), damage to storage or receiving facilities, political instability, terrorist attacks, piracy or international hostilities, including the ongoing aggression between Russia and Ukraine; the length and severity of epidemics and pandemics, including COVID-19 and its impact on the demand for seaborne transportation in the dry bulk sector; the impact of increasing scrutiny and changing expectations from investors, lenders, charterers and other market participants with respect to our Environmental, Social and Governance practices; new environmental regulations and restrictions, whether at a global level stipulated by the International Maritime Organization, and/or regional/national imposed by regional authorities such as the European Union or individual countries; and other important factors described from time to time in the reports filed by the Company with the U.S. Securities and Exchange Commission, including the Company's most recently filed Annual Report on Form 20-F for the year ended December 31, 2021.

The Company cautions readers of this presentation not to place undue reliance on these forward-looking statements, which speak only as of their dates. Except to the extent required by applicable law or regulation, the Company undertakes no obligation to release publicly any revisions to these forward-looking statements to reflect events or circumstances after the date of this presentation or to reflect the occurrence of unanticipated events. These forwardlooking statements are not guarantees of the Company's future performance, and actual results and future developments may vary materially from those projected in the forward-looking statements.

o Company and financial update

Highlights for the third quarter of 2022

  • Adjusted EBITDA was \$118.2 million compared with \$191.6 million in previous quarter
  • The Company reports net income of \$104.6 million and earnings per share of \$0.52 compared with \$163.7 million and earnings per share of \$0.82 for the second quarter of 2022
  • Reported TCE rates for Capesize and Panamax vessels of \$22 658 per day and \$23 562 per day, respectively
  • Estimated TCE rates, inclusive of charter coverage, are:
  • \$23 100 per day for 75% of Capesize days and \$19 100 per day for 78% of Panamax days for the fourth quarter of $2022$ ; and $^{(1)}$
  • \$21 300 per day for 4% of Capesize days and \$21 150 per day for 21% of Panamax days for the first quarter of 2023
  • Completed the sale of two Ultramax vessels and recorded a gain of \$21.9 million and net cash proceeds of \$43.0 million
  • Announced a share buy-back program of up to \$100.0 million
  • Announces a dividend of \$0.35 per share for the third quarter of 2022

Profit and loss

Third quarter 2022

Quarterly
(in thousands of \$) Q3 2022 SS0S SQ Variance
Operating revenues and other operating income/expenses 282049 316 665 (34616)
Voyage expenses (86460) (6668) (19832)
Net revenues 195 589 250 037 (54448) Q3 2022 Q2 2022
Gain from disposal of vessels 21856 9516 12340
Ship operating expenses (59336) (50369) (8967)
Administrative expenses (4787) (5497) 710 $TCE$ rate 1 TCE rate 1
Charter hire expenses (19179) (15380) (3799)
Depreciation (32477) (32534) 57 \$23 017 \$29431
Net operating expenses (115779) (103780) (11999)
Net operating income 101666 155773 (54107) Earnings per
Earnings per
Net financial expenses $(14\,406)$ (11873) (2533) share share
Derivatives and other income 17340 19879 (2539)
Net income before taxation 104 600 163779 (59179) \$0.52 \$0.82
Income tax expense (35) (30) (5)
Net income 104 565 163749 (59184)
Earnings per share: basic and diluted \$0.52 $$0.82/\$0.81$ $($0.30/\$0.29)$
Adjusted EBITDA 118 188 191643 (73455)
TCE per day 23 017 29431 (6414)
  1. Full fleet TCE. Time charter equivalent rate ("TCE rate"), is a non-GAAP measure. The TCE rate represents the weighted average daily TCE income of the
    Company's entire operating fleet. The Company defines TCE income as

Cash at Q2 Operations Dividends Newbuilding Repayment Net $end1$ proceeds installments debt and from sale of vessels

61.7

98.7

$(120.5)$

Other

Cash at Q3

$end1$

Q3 2022

GOLDEN OCEAN

Cash flow Third quarter 2022

380

350

320

290

260

$\frac{1}{2}$ and $\frac{230}{170}$

170

140

110

80

50

20

168.3

Third quarter 2022

Quarterly
(in thousands of \$) Q3 2022 Q2 2022 Variance
ASSETS
Current assets
Cash and cash equivalents (incl. restricted cash) 132 255 168 321 (36066)
Other current assets 192090 186784 5306 Q3 2022 Q2 2022
Non-current assets
Vessels and equipment, net (incl. held for sale) 2718422 2784845 (66423)
Newbuildings 73583 49830 23753 Loan-to-value 1 Loan-to-value 1
Leases, right of use assets 114 686 116 775 (2089)
Other long-term assets 93 4 75 81150 12 3 25
Total assets 3 3 2 4 5 1 1 3387705 (63194) $41.7\%$ 37.5%
LIABILITIES AND EQUITY
Current liabilities
Current portion of long-term debt 94 4 6 0 96 070 (1610) Liquidity 2 Liquidity 2
Current portion of finance lease obligations 18 10 6 18 517 (411)
Current portion of operating lease obligations 14754 11695 3059 \$229 million \$264 million
Other current liabilities 103 191 103943 (752)
Non-current liabilities
Long-term debt 1060001 1101399 (41398)
Non-current portion of finance lease obligations 92 241 96823 (4582)
Non-current portion of operating lease obligations 19481 21150 (1669)
Equity 1922 277 1938108 (15831)
Total liabilities and equity 3324511 3387705 (63194)
  1. Based on valuations from broker and debt on bank and lease financings, excluding SFL leases. 2. Includes undrawn available revolving credit facilities

o Market review and outlook

Recent market developments

Continued easing of port congestion partially offset by longer sailing distances for coal cargoes

Recent weekly dry bulk shipping rates

90 000 Q4 2021 Q1 2022 SS0SSQ SS0S EQ
80 000 Near peak utilization as
inefficiencies and port congestion
Typical seasonality impacts coal trade
and iron ore exports
New trade routes emerge as a result of
the war in Ukraine
Continued easing of port congestion led to
decreased fleet utilization
70 000 continue
China curbs industrial production
to ration energy
Winter Olympics through late February
decrease Chinese demand
Omicron variant rapidly spreads
Sailing speeds trend down as a result of
higher fuel prices
China "COVID zero" policy and weakness
Decreased global trade in certain commodities,
including agribulks and construction-related
materials
60000 Strong coal volumes imported to
replenish inventories
globally
Russian incursion into Ukraine roils
global markets and dampens sentiment
of real estate sector impacts iron ore
demand
Port congestion easing
Coal volumes traveling longer distance as a result
of EU ban on Russian imports and global focus on
energy security
50 000
40 000
30 000
20 000
10 000
Weekly Capesize Rates Weekly Panamax Rates
$Oct-21$
$Nov-21$
$Dec-21$
Jan-22
Feb-22
Mar-22
Apr-22
$Jun-22$
May-22
$Jul-22$
Sep-22
Aug-22

GDP growth continues to support dry bulk demand

Despite downwards revisions, growth forecasts remain above pre-pandemic levels and will likely be supportive of continued demand for dry bulk commodities

GOLDEN OCEAN

Highly positive supply dynamics - orderbook 30-year low

The orderbook for the next several years is highly visible and is set to continue to decline further as we move through 2022

Orderbook as % of global fleet

Healthy long term fundamentals

GOLDEN OCEAN

2017

Supply

2016

Demand

2015

2018

—Utilisation

2019

2020

2021

2022e

2023e

2024e

Demand to outpace supply in years to come

2010

2011

2012

2013

2014

Guidance for the next two quarters

Significant cash flow secured for the coming quarters

of the fleet on fixed contracts 76% $in 04$

$$5.8k$ above the weighted quarter-
to-date FFA curve1

\$143 in contracted TCE revenue for Q4 2022 and Q1 2023 million

Source: Company, based on share price on Oslo Stock Exchange of NOK 95.5 per share and USDNOK of 9.95.

Strong cash flow potential

Significant earnings potential with modern on-the-water fleet comprised almost exclusively of Capesize and Panamax vessels

Annualized free cash flow and yield

Thank you for your attention

$\hspace*{0.01em}$ www.goldenocean.bm

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