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Hunter Group ASA

Quarterly Report May 27, 2021

3626_rns_2021-05-27_b2f37f7e-33ab-4fa2-b416-ca8e17d9c19a.pdf

Quarterly Report

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Hunter Group ASA First quarter 2021 results

27 May 2021

Highlights

Financial highlights

  • Total revenues of USD 12.49m
  • − Spot pool revenues of USD 3.13m
  • − Time charter revenues of USD 9.28m
  • Total operating expenses of USD 7.38m
  • − Vessel opex. incl. insurance of USD 2.60m
  • − Voyage exp. and commissions of USD 0.33m
  • − G&A expenses of 0.43m
    • − USD 0.37m administrative expenses
    • − USD 0.03m legal expenses
    • − USD 0.03m non-cash expenses
  • EBITDA of USD 9.12m
  • Net profit of USD 2.59m
  • Average daily earnings of USD 29,650
  • − Avg. daily spot earnings of USD 21,0201
  • − Avg. daily time charter earnings of USD 34,380
  • Opex incl. insurance of USD 5,785 per day per vessel
  • 419 available earnings days and 450 opex days
  • − 149 pool spot days
  • − 270 time charter days
  • Current pro forma cash flow breakeven of approx. USD 21,500 per day

Key events in Q1 2021

  • Extraordinary General Meeting on 1 February 2021, which approved a NOK 1.0 per share distribution
  • NOK 1.00 per share distributed to shareholders as a reduction in the Company's share premium
  • Entered into a Memorandum of Agreement for the sale of Hunter Atla for USD 84.5m

Subsequent events

  • Completed the sale of Hunter Atla, securing a ~46% ROI and significantly strengthened the balance sheet
  • Initiated share buy-back and purchased a total of 3,034,702 of own shares at NOK 2.9998 per share. Following the share buy back, the Company owns 11,243,196 of its own shares
  • At the date of this report, 91% of days in the second quarter of 2021 have been booked at an average est. dayrate of USD 24,700
  • − 65% of spot days booked at an avg. est. dayrate of USD 18,1501
  • − Average Q2 TC dayrates of USD 26,050

Management update

The longer you have to wait for something, the more you will appreciate it when it finally arrives. Looking at day rates today and three months ago it could seem as if not much has happened. However, a lot has happened, most of which we believe to be positive for the tanker market going forward. IMF has upgraded their global economic growth outlook for this year and consequently energy agencies are lifting their oil demand forecasts. IEA estimates oil demand to grow by 5.3mbpd for 2021 and with OECD inventories likely to be at pre-Covid 5 year average this summer, we may see an unprecedented oil supply growth of about 5mbpd, which is needed to maintain a balanced oil market. Additional demand growth is expected in 2022. An aging fleet, low orderbooks, uncertainty about future propulsion technology and high steel prices suggest that the tanker market could be an interesting place for owners with modern tonnage.

On that basis, our strategy going forward is to manage our fleet in a way that allows us to benefit from a stronger VLCC market, while keeping a close eye on our cash position.

Charter coverage and indicative investment returns

Charter coverage Q1 '21 Q2 '21 Q3 '21 Q4 '21
Hunter Atla Spot Sold - delivered to new owners during April
Hunter Freya Spot
Hunter Disen TC Spot
Hunter Idun TC Spot
Hunter Frigg TC
% days covered 100% 91% 26% 25%
Avg dayrate covered (\$k/d) 29,650 24,700 27,900 28,500
Indicative investment returns Hunter Atla Hunter Saga Hunter Laga
Asset sale and TCE revenue 111.5 105.5 112.5
All in construction cost (86.5) (86.5) (86.5)
Opex, G&A and finance (9.0) (7.5) (8.0)
Net equity cash flow 16.0 11.5 18.0
Equity invested 35.0 35.0 35.0
Return on equity 46% 33% 51%

First quarter market review

In the first quarter of 2021 our vessels operating in the spot market averaged \$21,020 per day. Benchmark VLCC spot rates on the other hand averaged around \$9,0001 per day. Clear proof that demand for modern tonnage is achieving higher rates and are more sought-after amongst charterers. The low rates seen in Q1 reflect the continued tanker demand deficit caused by production cutbacks, inventory drawdowns and a net fleet growth of nine VLCCs (twelve delivered, and three scrapped). Deeper market fundamentals however, as implied by the continued increase in the oil price, continued to improve significantly.

Global oil demand decreased slightly during the quarter to 94.8mbd compared with a 95.6mbd average in the fourth quarter of 2020. The 0.6mbd decrease was due to seasonal patterns and a global increase in Covid-19 infections and increases in preventative measures during the first part of the year. Global demand decreased by 4.3mbd during January, before rapidly recovering to 96.5mbd during March. Global oil production, on the other hand, averaged 92.6mbd during the first quarter. Only around 0.6mbd more than the average production for the second half of 2020, largely thanks to the +/- 7mbd OPEC+ cuts. Compared with average oil demand, this implies a continued and significant quarterly inventory draw of 193.2 million barrels. The approx. 1,200 million barrels that were accumulated in global oil inventories during the first part of 2020 have been reduced by almost two thirds and stood at 474 million barrels at the end of April.

Market outlook

Most observers, including ourselves, expect a recovery in the tanker market during the second half of the year. The expectation is largely driven by an increasing share of the global population becoming vaccinated and a continued but gradual reopening of the world, which according to the IMF should lead to global GDP growth during 2021 and 2022 of 6% and 4.4%, respectively. An example of the ongoing economic recovery is the strong rebound in the price for steel, causing VLCC newbuild quotes to reach USD 100m. Demand for oil will thus most likely continue to increase. The Energy information Agency (EIA) expects global oil consumption to average 97.7mbd for 2021 as a whole, which means that the average for May-December would need to be 3.8mbd higher than the first four months of the year. EIA furthermore forecast global oil demand to surpass the 100mbd mark in November this year, and a new all time high to be set in December 2022 at 103.4mbd. To service this demand increase, global oil production would need to ramp up significantly from today's levels as inventories are rapidly reduced. This bodes well for oil tankers as around 25% of oil production is seaborne. OPEC+ alone is expected to reverse most of their 7mbd cuts throughout the remainder of the year. Assuming, for simplicity, that all 7mbd would be exported from the Middle East region, around 140 of additional VLCC equivalents would be required. This compares well with the 27 VLCCs and 13 Suezmaxes expected to be delivered during the remainder of the year. Even a potential return of the Iranian tanker fleet would be easily absorbed, although we view a lifting on the sanctions on Iran as a net positive. Older tankers (20+ years plus) which would otherwise have been scrapped have been utilized to circumvent the sanctions, leading to very little scrapping. Should sanctions be lifted, Iranian volumes would be lifted on younger vessels, causing a massive scrapping pressure.

Condensed consolidated financial statements for 1Q 2021

Consolidated income statement

Quarters Year
(Unaudited figures in USD 1 000) 1Q 2021 1Q 2020 Note 31.12.2020
Revenues
Pool revenues 3 132 19 930 48 567
Time charter revenues 9 283 851 60 037
Other income 73 0 0
Net gain on sale of assets 0 0 5 2 492
Total Revenues 12 489 20 781 111 096
Operating expenses
Vessel operating expenses 2 603 1 920 12 404
Voyage expenses and commissions 335 590 1 2 912
Depreciation and amortisation expense 4 018 2 535 6 16 325
General and administrative expenses 429 303 4 1 649
Total operating expenses 7 385 5 348 33 291
Operating profit (loss) 5 103 15 434 77 806
Net financial income (loss) -2 518 -3 667 -14 723
Profit (loss) before taxes 2 585 11 767 63 083
Tax on ordinary result 0 0 0
Net profit (loss) 2 585 11 767 63 083
Earning per share 0,00 0,02 0,11
Earnings per share diluted 0,00 0,02 0,11
Quarters
(Unaudited figures in USD 1 000) 1Q 2021 1Q 2020 31.12.2020
Net profit (loss) 2 585 11 767 63 083
Other comprehensive income, items to be reclassified to profit & loss
Translation differences 0 0 0
Comprehensive income for the period 2 585 11 767 63 083
Total comprehensive income attributable to:
Equity holders of the parent 2 585 11 767 63 083
Total comprehensive income 2 585 11 767 63 083

Consolidated balance sheet

(Unaudited figures in USD 1 000) Note 31.03.2021 31.03.2020 31.12.2020
NON-CURRENT ASSETS
VLCC vessels 5, 6 423 257 339 255 427 249
VLCC vessels under construction 5, 6 0 70 777 0
Other tangible assets 6 192 198 210
Total tangible assets 423 449 410 230 427 459
TOTAL NON-CURRENT ASSETS 423 449 410 230 427 459
CURRENT ASSETS
Trade and other receivables 7 208 13 088 5 416
Other short-term financial assets 40 0 0
Other short-term assets 1 864 2 780 1 539
Total current assets 9 111 15 868 6 956
Cash and cash equivalents 28 271 35 190 95 146
TOTAL CURRENT ASSETS 37 383 51 058 102 101
TOTAL ASSETS 460 831 461 288 529 560
Equity
and
Liabilities
EQUITY
Share capital (575 362 013 shares) 2 82 625 82 625 82 625
Own shares 2 -1 197 0 -1 121
Share premium 2 47 318 114 946 113 364
Other equity 79 330 25 431 76 745
TOTAL EQUITY 208 076 223 003 271 614
LIABILITIES
Interest-bearing debt 6 237 367 225 204 237 954
Total non-current liabilities 237 367 225 204 237 954
Trade payables 810 4 665 2 124
Accrued public charges and indirect taxes 30 3 68
Current portion of interest-bearing debt 13 463 7 934 16 605
Other current liabilities 1 085 478 1 195
Total current liabilities 15 388 13 081 19 992
TOTAL LIABILITIES 252 754 238 284 257 946
TOTAL EQUITY AND LIABILITIES 460 831 461 288 529 560

Consolidated cash flow statement

Quarters
(Unaudited figures in USD 1 000) 1Q 2021 1Q 2020 Note 31.12.2020
Profit (loss) before tax 2 585 11 767 63 083
Depreciation 4 018 2 535 6 16 325
Gain on sale of VLCC 0 0 5 -2 492
Financial income 0 -102 -270
Financial expenses 2 383 3 576 6 15 074
Change in working capital items -3 547 -5 711 -876
Net cash flow from operating activities 5 438 12 066 90 844
Investments in VLCC newbuilds and PP & E -8 -78 651 5, 6 -273 805
Sale of VLCC 0 0 5 168 400
Investments in other financial investments -40 0 0
Net cash flow to investment activities -47 -78 651 -105 405
Interest received 0 102 270
Interest paid -2 383 -3 576 6 -14 050
New interest-bearing debt 0 52 813 6 254 348
Installment interest-bearing debt -3 705 0 6 -180 214
Installment leasing-debt (IFRS 16) -25 -19 -93
Capital contribution 0 0 2 0
Purchase of own shares -153 0 2 -3 010
Dividend paid -65 999 0 2 0
Net cash flow from financing activities -72 264 49 319 57 252
Total net changes in cash flow -66 873 -17 266 42 690
Currency effect on cash 0 0 0
Cash and cash equivalents beginning of period 95 145 52 455 52 455
Cash and cash equivalents end of period 28 272 35 189 95 145

Consolidated statement of changes in equity

Share Own Share Currency Retained Total
(Unaudited figures in USD 1 000) Note Capital Shares premium translation earnings equity
Equity as of 01.01.2020 82 625 0 114 914 -2 289 15 953 211 204
Net profit 1Q 2020 0 0 11 767 11 767
Other comprehensive income 0 0 0 0
Total comprehensive income 1Q 2020 0 0 11 767 11 767
Option plan payment 32 0 0 32
Equity as of 31.03.2020 82 625 0 114 946 -2 289 27 720 223 003
Net profit 2Q-4Q 2020 0 51 316 51 316
Other comprehensive income 0 0 0
Total comprehensive 2Q-4Q 2020 0 0 51 316 51 316
Purchase of own shares -1 121 -1 889 0 0 -3 010
Option plan payment 307 0 0 307
Equity as of 31.12.2020 82 625 -1 121 113 364 -2 289 79 033 271 613
Net profit 1Q 2021 0 0 2 585 2 585
Other comprehensive income 0 0 0 0
Total comprehensive income 1Q 2021 0 0 2 585 2 585
Dividend paid -65 999 0 0 -65 999
Purchase of own shares -76 -77 0 0 -153
Option plan payment 29 0 0 29
Equity as of 31.03.2021 82 625 -1 197 47 317 -2 289 81 618 208 076

Notes to the Hunter Group condensed consolidated financial statements for 1Q 2021

1. Accounting principles

These condensed interim financial statements of Hunter Group where authorized for issue by the Board of Directors on 26 May 2021.

The interim condensed consolidated financial statements for the three months ending 31 March 2021 have been prepared in accordance with IAS 34 Interim Financial Reporting. The interim condensed consolidated financial statements do not include all the information and disclosures required in the annual financial statements and should be read in conjunction with the Group's annual consolidated financial statements as at 31 December 2020.

The accounting policies adopted in the preparation of the interim condensed consolidated financial statements are consistent with those followed in the preparation of the Group's annual consolidated financial statements for the year ended 31 December 2020.

Vessels and equipment

The net cost of the VLCCs (less estimated residual value) is the basis for a straight-line depreciation over the estimated remaining economic useful lives (25 years). Other equipment (excluding vessel upgrades) are depreciated over its estimated remaining useful life (5 years). The estimated residual value for the VLCCs is calculated by multiplying the lightweight tonnage with the market price of scrap per ton. Residual values are reviewed annually.

Voyage expenses relates to fuel and other costs incurred before the vessel joins the Tankers International pool.

2. Equity transactions

On 15 December 2020, Hunter Group ASA purchased 7,691,404 of its own shares at NOK 3.35 per share.

3. Segment information

The management monitors the operating results in 1 segment which develops and operates the VLCCs.

4. Transactions with related parties

The following table provides the total amount of transactions with related parties controlled by the members of the executive management of Hunter Group for 2021. All related party transactions have been entered into on an arm's length basis.

Transactions with related parties 31.03.2021 31.12.2020
Purchased services in USD 1 000 18 38

The Group has used the services of the law firm Ro Sommernes DA for legal advice in 2020 and 2021; USD 38t in 2020 and USD 18t as per 31.03.2021. The Company's chairman Henrik Christensen is a partner in Ro Sommernes DA.

From 1 November 2018 the Company rents office space from Dronningen Eiendom AS. The rental agreement is for 36 months. One of the Company's shareholder is also a shareholder of Dronningen Eiendom AS.

5. VLCC under construction

All VLCC were completed and delivered by 2020, and the acquisition cost of the delivered VLCCs were transferred from VLCC under construction to VLCC vessels.

6. Property, plant & equipment

( Unaudited figures in USD 1 000) IFRS 16 Other tan
Per 31 March 2021 PP&E gible assets VLCC vessels Total
Cost at 1 January 2021 273 10 439 102 439 462
Additions in the period 0 8 0 8
Cost at 31 March 2021 273 17 439 102 439 393
Accumulated depreciations at 31 March 2021 -90 -8 -15 845 -15 943
Book value at 31 March 2021 183 9 423 257 423 449
This period's depreciation 24 2 3 992 4 018

7. Subsequent events

Completed the sale of Hunter Atla, securing a ~46% ROI and a significantly strengthened balance sheet

Initiated share buy back and purchased a total of 3,034,702 of own shares at NOK 2.9998 per share. Following the share buy back, the Company owns 11,243,196 of its own shares

As of the date of this report, 91% of days in the second quarter of 2021 have been booked at an average est. dayrate of USD 24,700

  • − 65% of spot days booked at an avg. est. dayrate of USD 18,1501
  • − Average Q2 TC dayrates of USD 26,050

Hunter Group ASA Org. nr. 985 955 107

Address: Dronningen 1, 0287 OSLO E-mail: Erik A. S. Frydendal CEO [email protected] Lars M. Brynildsrud CFO [email protected]

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