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Electromagnetic Geoservices ASA

Earnings Release May 7, 2020

3587_iss_2020-05-07_8b389bcd-f525-4b6f-bb53-3ad2a03a547f.pdf

Earnings Release

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EMGS FIRST QUARTER 2020.

Highlights in the First Quarter.

Operational highlights

  • Completion of acquisition work for Pemex
  • Commencement of fully prefunded Martin Linge multi-client survey in Norway
  • Start transit towards Norway in preparation of cold stacking the Atlantic Guardian
  • Initiation of transition to low-cost set-up

Financial highlights

  • Revenues of USD 11.3 million
  • EBITDA of USD 3.1 million
  • Adjusted EBITDA negative USD 0.8 million

Subsequent events

  • Reduction to credit facility from USD 10 million to USD 2.5 million as part of cost reductions
  • Net revenue from multi-client contract of approx. USD 1.7 million

Key financial figures

Q1 2020 Q1 2019 2019 Q4 2019
Amounts in USD million (except per share data) Unaudited Unaudited Audited Unaudited
Contract sales 9.6 3.1 54.4 21.6
Multi-client sales 0.3 6.9 26.1 9.0
Other revenue 1.4 0.7 8.8 6.6
Total revenues 11.3 10.8 89.4 37.2
Operating profit/ (loss) -8.5 -4.4 22.5 18.6
Income/ (loss) before income taxes -9.6 -6.0 16.7 18.5
Net income/ (loss) -9.6 -6.0 15.0 17.9
Earnings/ (loss) per share -0.07 -0.05 0.11 0.14
Average number of shares outstanding (in thousands) 130,970 130,970 130,970 130,970
EBITDA 3.1 2.6 49.9 24.8
Multi-client investments 0.1 0.0 0.8 0.0
Vessel and office lease 3.9 3.8 15.7 3.9
Adjusted EBITDA -0.8 -1.2 33.3 20.9

EBITDA = Operating profit /(loss) + Depreciation and ordinary amortisation + Multi-client amortisation + Impairment of long-term assets.

Financial Review.

Revenues and operating expenses

EMGS recorded revenues of USD 11.3 million in the first quarter of 2020, up from USD 10.8 million reported for the corresponding quarter of 2019. Contract and other sales totalled USD 11.0 million, while multi-client sales amounted to USD 0.3 million. For the first quarter of 2019, contract and other totalled USD 3.9 million, while multi-client sales amounted to USD 6.9 million.

Charter hire, fuel and crew expenses totalled USD 3.9 million in the first quarter this year, compared with USD 2.4 million in the first quarter of 2019. The Company capitalised USD 0.1 million of multi-client expenses in the first quarter of 2020, while no capitalisation of multi-client expenses was made in the first quarter of 2019. The charter hire, fuel and crew expenses totalled USD 7.7 million in the first quarter of 2020 compared with USD 6.0 million in the first quarter of 2019 when adding back the vessel lease expenses and multi-client investments in the first quarter of 2020 and vessel lease expenses in the first quarter of 2019.

Employee expenses amounted to USD 3.2 million in the first quarter of 2020, down from USD 4.7 million in the same quarter in 2019.

Other operating expenses totalled USD 1.3 million in the first quarter this year which is the same as the comparable quarter of 2019 when adding back the office lease expenses.

Depreciation, amortisation and impairment

Depreciation and ordinary amortisation totalled USD 4.9 million in the first quarter of 2020, down from USD 5.2 million in the first quarter of 2019.

Multi-client amortisation amounted to USD 1.0 million this quarter, compared with USD 1.8 million in the first quarter of 2019. The decrease is a result of some of the multi-client projects with a carrying value in the first quarter last year being fully amortised this year. The Group uses straight-line amortisation for its completed multi-client projects, assigned over the useful lifetime of 4 years.

Impairment of long-term assets totalled USD 5.8 million in the first quarter of 2020, while no expenses were recorded in the corresponding quarter in 2019. The increase is due to the impairment of the DeepBlue in the amount of USD 5.0 million and the USD 0.8 million impairment to the multi-client library.

Net financial items

Net financial items ended at negative USD 1.1 million in the first quarter of 2020, compared with negative USD 1.6 million in the corresponding quarter last year. In the first quarter of 2020, the Group recorded a net currency income of USD 0.5 million, compared with a currency income of USD 0.2 million in the first quarter of 2019. In the first quarter of 2020, the Group recorded an interest expense of USD 1.7 million compared with an interest expense of USD 1.8 million in the first quarter of 2019.

Income/(loss) before income taxes

Loss before income taxes amounted to USD 9.6 million in the first quarter 2020, compared with a loss before income taxes of USD 6.0 million in the corresponding quarter in 2019.

Income tax expenses

Income tax expenses of USD 3 thousand were recorded in the first quarter of 2020, compared with an income tax expense of USD 8 thousand in the first quarter of 2019.

Net income for the period

Lossfor the first quarter of 2020 amounted to USD 9.6 million, compared to a loss of USD 6.0 million in the same period in 2019.

Cash flow and balance sheet

In the first quarter 2020, net cash flow from operating activities was USD 1.0 million, compared with a net cash flow of USD 7.8 million in the first quarter of 2019.

EMGS applied USD 0.5 million in investing activities in the first quarter this year, compared with USD 0.3 million in the first quarter of last year. The Company invested USD 0.3 million in property, plant and equipment and USD 0.2 million in the multiclient library in the first quarter of 2020.

The carrying value of the multi-client library was USD 4.3 million at 31 March 2020, down from USD 6.0 million at 31 December 2019 and USD 10.8 million at 31 March 2019.

Cash flow from financial activities was negative USD 4.2 million in the first quarter of 2020, compared with negative USD 4.4 million in the same quarter last year.

The Company had a net decrease in cash, excluding restricted cash, of USD 3.7 million during the first quarter of 2020. At 31 March 2020, cash and cash equivalents totalled USD 16.0 million.

Financing

Total borrowings were USD 31.4 million at 31 March 2020, compared to USD 31.2 million at 31 December 2019 and USD 30.9 million at 31 March 2019. This includes the Company's bond loan, which had a carrying value of USD 31.4 million recorded as non-current borrowings and USD 1.9 million recorded as equity in accordance with IFRS.

The convertible bond loan contains a financial covenant requiring free cash and cash equivalents of at least USD 2.5 million. In addition, the convertible bond agreement has restrictions regarding the Company´s ability to sell or otherwise dispose of the multi-client library, declare or make dividend payments, incur additional indebtedness, change its business or enter into speculative financial derivative agreements. As of 31 March 2020, the free cash and cash equivalents totalled USD 16.0 million.

Operational Review.

Q1 2020 Q4 2019 Q3 2019 Q2 2019 Q1 2019 Q4 2018
Proprietary work 20% 80% 73% 45% 11% 32%
Multi-client projects 6 % 0 % 0 % 28% 0 % 0 %
Total utilisation 26% 80% 73% 73% 11% 32%

Vessel utilisation and fleet allocation

The vessel utilisation for the first quarter 2020 was 26% compared with 11% in the corresponding quarter in 2019.

The vessels were allocated 20% to proprietary work in the first quarter of 2020 and 6% to multi-client projects. In the comparable quarter of 2019, the vessels were allocated 11% to proprietary work no time was spent on multi-client projects.

EMGS had two vessels on charter and recorded 6.0 vessel months in the quarter. In the first quarter 2019, the Company also had two vessels on charter.

Vessel activity in the first quarter

Utilisation Q1 2020 Status Q1 2020 Firm charter period Remaining option periods
Petrel Explorer 40% In operation 31 March 2020
Atlantic Guardian 11% In operation 30 September 2021 5 x 12 months

Atlantic Guardian

The Atlantic Guardian spent the beginning of the first quarter completing the confirmed work for Pemex in Mexico. The vessel then transited in preparation for a proprietary survey offshore Mauritania and Senegal. Upon notification by the customer that the project was postponed, and subsequently terminated, the Atlantic Guardian started transit towards Norway.

Petrel Explorer (Formerly Thalassa)

The Petrel explorer started the first quarter transiting towards Mexico in preparation for additional acquisition work connected to the two-years acquisition contract. Upon notification by the customerthat no additional acquisition work forthcoming in the near to medium future, the Petrel Explorer transited to Norway to begin acquisition on a prefunded multi-client survey in Norway.

EMGS has extended the firm period of the charter to 31 May 2020.

Backlog

As of 31 March 2020, EMGS' backlog was USD 44.7 million compared with a backlog of approximately USD 26.2 million at the end of the first quarter 2019. USD 39.9 million of the backlog as of 31 March 2020 is related to a proprietary project, USD 0.3 million is related to late sales, USD 3.1 million is related to a prefunded multi-client project and the remaining USD 1.4 million is related to processing, interpretation and other projects. Of the USD 39.9 million in backlog related to proprietary work, USD 38.6 million is related to optional additional work to which the customer has informed EMGS would not receive additional acquisition work in the near to medium future.

As of the date of this report, EMGS total backlog is approx. USD 44.2 million of which USD 38.6 million is optional backlog that is unlikely to materialise.

Events during the first quarter of 2020

Options program for EMGS employees

EMGS granted each employee 12.5 thousand share options for a total of approx. 1.5 million share options.

Multi-year acquisition contract

On 22 January 2020, EMGS announced that the Company had received an additional call-off of approximately USD 3.4 million as part of the multi-year acquisition contract.

Reduced backlog

On 20 February 2020, EMGS announced that the Company had been advised by the customer that no new additional acquisition work orders would be forthcoming in the near to medium future. The Company further announced that this would have a have a material detrimental effect on the Company's revenue and profitability going forward, that the Board was evaluating all strategic options available to the Company and that the Company would initiate a comprehensive cost reduction programme to adjust the Company's operational cost base to the new confirmed backlog level.

New chairman of the board

Mr. Johan Mikkelsen resigned as chairman of the board of directors effective 02 February 2020.

Petteri Soininen has been elected chairman of the board of directors for the period until the 2020 annual ordinary general meeting of EMGS.

Pledged Depot deposit (New Facility)

In February 2020, EMGS deposited USD 1.4 million in the Pledged Depot account as part of the cash sweep mechanism as agreed with the Shareholder Guarantors. Additional deposit of USD 1.4 million was done in March.

Low-cost set-up initiated

As announced on 27 March 2020, the company terminated all employees and consultants with the exception of a skeleton crew of approximately 15 people. The Petrel Explorer will be returned at the end of May and the Atlantic Guardian has been cold stacked as of 15 April 2020.

Termination of Mauritania and Senegal acquisition contract

Subsequent to the notification by the customer that the project would be postponed, EMGS received notification that the contract was terminated. EMGS received approximately USD 2 million in connection to the termination of the contract.

Impairment of Multi-Client library in Q1 2020

The multi-client library wasimpaired in the amount of USD 0.8 million due to a reduction in expected revenue. The events relating to Covid-19 and subsequent collapse in the oil price is considered a non-adjusting event and therefore effects Q1 2020 not 2019.

Impairment of DeepBlue equipment Q1 2020

As a result of the cold stacking of the Atlantic Guardian and the subsequent reduction in expected revenue, the carrying amount of the DeepBlue wasreduced from USD 22.5 million at the end of December 2019 to USD 16.8 million at the end of March 2020.

Subsequent events

Reduction of Credit Facility

As part of the ongoing cost reduction measures, the Company reduced the available Credit Facility with DNB from USD 10 million to USD 2.5 million.

Pledged Depot deposit (New Facility)

In April 2020, EMGS deposited USD 0.4 million in the Pledged Depot account as part of the cash sweep mechanism as agreed with the Shareholder Guarantors.

Share information

EMGS was listed at the Oslo Stock Exchange in March 2007. During the first quarter 2020, the EMGS share was traded between NOK 0.57 and NOK 2.35 per share. The last closing price before 31 March 2019 was NOK 0.59.

As of 31 March 2020, the Company had a total of 130,969,690 shares outstanding.

Risks and uncertainty factors

EMGS is subject to a number ofrisk factors, of which the most important is the demand for EM services. Since 2014, there has been a substantial decline in E&P spending, as a result of a fall in the oil price, and a corresponding sharp deterioration of the market for geophysical services, including EMGS' services.

The Company's convertible bond loan due in 2023 contains a financial covenant requiring free cash and cash equivalents of at least USD 2.5 million. As of 31 March 2020, the free cash and cash equivalents totalled USD 16.0 million. While EMGS' management follows the Company's liquidity risk closely, there remains material uncertainty related to the Company's ability to continue as a going concern. In particular, the Company is dependent upon certain key events materialising in a timely fashion. This includes the payment of a number of invoices related to the acquisition contract in the Americas, successful implementation of the cost cutting measures announced on 27 March 2020 as well as additional late sales in H2 2020 while the Atlantic Guardian is cold stacked. Should any of these events fail to materialise the Company will not continue as a going concern.

Reference is made to the Annual Report of 2019 for a further description of other relevant risk factors.

Outlook

The market outlook for oil services is characterised by high uncertainty and the visibility remains low. Following the outbreak of the novel corona virus (Covid-19) and the resulting reduction in demand, the oil price has dropped significantly. A number of E&P companies have already responded by reducing their 2020 exploration spending budgets. Such reductions have severely affected the Company in the form of delays to planned (pipeline) projects and termination of already planned / confirmed projects.

The current market situation has necessitated the return of the Petrel Explorer, cold stacking of the Atlantic Guardian and terminating all employees with the exception of a team of approximately 15 persons.

Hence, the Company's efforts during 2020 will be primarily focused upon fulfilling existing contracts, realising near term late sales from the existing multi-client library and securing acquisition backlog for H1 2021. The Company will maximise preservation of liquidity while retaining the ability to execute on the objectives for this year. However, as also noted in the stock exchange notification published by the Company on 27 March 2020 announcing the transition to a low-cost set-up, even with these decisive actions, no guarantees can be given as to whether the Company will be able to preserve sufficient liquidity. The Company is not only dependent on implementing all of these cost reduction measures successfully and in a timely manner but will also need to identify and implement other material cost reduction measures including reducing the intertest bearing debt and non-interest bearing liabilities. Further, the Company is dependent upon receiving payment for the majority of the USD 5.5 million outstanding receivables and earned not invoiced revenue, as of 30 April 2020,related to the contract in the Americas. Should these events fail to materialise in a timely manner the Company will not be able to continue to operate.

2020 will be an uncertain and challenging year for the Company. However, the Company maintains its cutting-edge technological position in the EM market and is positioning itself to be able to capitalise on the upturn in the market with a more streamlined and efficient organisation.

Oslo, 6 May 2020 Board of Directors and CEO

Consolidated Income Statement.

Amounts in USD 1 000 Q1 2020
Unaudited
Q1 2019
Unaudited
2019
Audited
Operating revenues
Contract sales 9,580 3,143 54,444
Multi-client pre-funding 0 0 4,608
Multi-client late sales 274 6,916 21,518
Other revenue 1,441 729 8,795
Total revenues 11,295 10,788 89,365
Operating expenses
Charter hire, fuel and crew expenses 3,901 2,405 14,596
Employee expenses 3,210 4,718 19,662
Depreciation and ordinary amortisation 1,491 1,864 6,240
Depreciation right-of-use assets 3,309 3,355 13,189
Multi-client amortisation 1,032 1,815 7,785
Impairment of long-term assets 5,825 0 152
Other operating expenses 1,050 1,036 5,215
Total operating expenses 19,818 15,193 66,839
Operating profit/ (loss) -8,523 -4,405 22,526
Financial income and expenses
Interest income 7 7 7 2 1,830
Interest expense -1,353 -1,301 -5,449
Interest expense lease liabilities -319 -507 -1,827
Net gains/(losses) of financial assets and liabilities 0 0 1 3
Net foreign currency income/(loss) 518 155 -346
Net financial items -1,078 -1,581 -5,779
Income/ (loss) before income taxes -9,602 -5,986 16,747
Income tax expense 3 8 1,708
Income/ (loss) for the period -9,605 -5,994 15,039

Consolidated Statement

of Comprehensive Income.

Amounts in USD 1 000 Q1 2020
Unaudited
Q1 2019
Unaudited
2019
Audited
Income/ (loss) for the period -9,605 -5,994 15,039
Oher comprehensive income
Other comprehensive income to be reclassified to profit or loss in subsequent
periods:
Exchange differences on translation of foreign operations -13 0 5 2
Oher comprehensive income -13 0 5 2
Other comprehensive income -13 0 5 2
Total other comprehensive income/(loss) for the period -9,618 -5,994 15,091

Consolidated Statement

of Financial Position.

Amounts in USD 1 000 31 March 2020
Unaudited
31 March 2019
Unaudited
31 December 2019
Audited
ASSETS
Non-current assets
Multi-client library 4,325 10,782 5,996
Other intangible assets 1,465 1,260 1,621
Property, plant and equipment 18,419 28,438 24,624
Right-of-use assets 12,439 22,575 15,955
Assets under construction 1,285 1,174 1,023
Restricted cash 0 2,924 0
Total non-current assets 37,933 67,153 49,219
Current assets
Spare parts, fuel, anchors and batteries 8,334 7,481 8,261
Trade receivables 14,232 2,162 23,503
Other receivables 7,431 6,860 4,213
Cash and cash equivalents 16,017 9,642 19,731
Restricted cash 3,241 2,395 618
Total current assets
49,254 28,540 56,326
Total assets 87,187 95,693 105,545
EQUITY
Capital and reserves attributable to equity holders
Share capital, share premium and other paid-in equity 71,490 71,490 71,490
Other reserves -1,544 -1,584 -1,531
Retained earnings -63,581 -75,019 -53,986
Total equity 6,363 -5,115 15,971
LIABILITIES
Non-current liabilities
Provisions
13,234
31,372
18,863
30,881
14,437
31,199
Borrowings
Non-current leasing liabilities
5,662 14,198 7,979
Total non-current liabilities 50,268 63,942 53,615
Current liabilities
Trade payables 5,246 5,372 8,254
Current tax liabilities 6,560 5,176 6,549
Other short term liabilities 9,717 14,980 10,807
Current leasing liabilities 9,033 11,339 10,349
Total current liabilities 30,556 36,866 35,959
Total liabilities 80,824 100,807 89,574
Total equity and liabilities 87,187 95,693 105,545

Consolidated Statement

of Cash Flows.

Amounts in USD 1 000 Q1 2020
Unaudited
Q1 2019
Unaudited
2019
Audited
Net cash flow from operating activities
Income/(loss) before income taxes -9,602 -5,986 16,747
Adjustments for:
Withholding tax expenses 8 8 9 0
Total taxes paid 3 0 -239
Depreciation and ordinary amortisation 1,491 1,864 6,240
Depreciation right-of-use assets 3,442 3,355 13,189
Multi-client amortisation and impairment 1,876 1,815 7,785
Impairment of other long term assets 4,981 0 152
Cost of share-based payment 1 0 0 0
Change in trade receivables 9,271 2,472 -18,869
Change in inventories -73 -256 -1,036
Change in trade payables -3,008 -1,447 1,435
Change in other working capital -8,138 4,882 4,209
Finance Income -77 -72 -1,830
Finance Cost 849 1,129 3,177
Net cash flow from operating activities 1,033 7,845 30,959
Investing activities:
Purchase of property, plant and equipment -298 -322 -1,837
Investment in multi-client library -205 0 -1,337
Cash used in investing activities -503 -322 -3,174
Financial activities: -67 -72 183
Financial lease payments - principal
Financial lease liabilities
Interest lease liabilities -3,246 -2,805 -11,970
-319 -507 -1,796
Net proceeds from new loan 0
-689
0 -18
Interest paid
Interest received
7 7 -1,055
7 2
-2,770
Cash used in/provided by financial activities 1,830
-4,244 -4,367 -14,541
Net change in cash -3,714 3,155 13,244
Cash balance beginning of period 19,731 6,487 6,487
Cash balance end of period 16,017 9,642 19,731
Net change in cash -3,714 3,155 13,244

Consolidated Statement of Changes in Equity.

Share capital
share premium Foreign currency
and other paid-in translation
Amounts in USD 1 000 capital reserves Retained earnings Total equity
Balance as of 1 January 2019 (Unaudited) 71,490 -1,584 -69,025 879
Income/(loss) for the period 0 0 -5,994 -5,994
Other comprehensive income 0 0 0 0
0 0
Total comprehensive income 0 0 -5,994
0
-5,994
0
Cost of share-based payments
Balance as of 31 March 2019 (Unaudited)
71,490 -1,584 -75,019 -5,115
Income/(loss) for the period 0 0 -1,976 -1,976
Other comprehensive income 0 -1 0 -1
Total comprehensive income 0 -1 -1,976 -1,977
Cost of share-based payments 0 0 0 0
Balance as of 30 June 2019 (Unaudited) 71,490 -1,584 -76,995 -7,091
Income/(loss) for the period 0 0 5,060 5,060
Other comprehensive income 0 0 0 0
Total comprehensive income 0 0 5,060 5,060
Cost of share-based payments 0 0 0 0
Balance as of 30 September 2019 (Unaudited) 71,490 -1,584 -71,935 -2,031
Income/(loss) for the period 0 0 17,949 17,949
Other comprehensive income 0 5 3 0 5 3
Total comprehensive income 0 5 3 17,949 18,002
Cost of share-based payments 0 0 0 0
Balance as of 31 December 2019 (Audited) 71,490 -1,531 -53,986 15,971
Income/(loss) for the period 0 0 -9,605 -9,605
Other comprehensive income 0 -13 0 -13
Total comprehensive income 0 -13 -9,605 -9,618
Cost of share-based payments 0 0 1 0 1 0
Balance as of 31 March 2020 (Unaudited) 71,490 -1,544 -63,581 6,363

Notes.

Accounting principles

These interim consolidated financial statements of the Group have been prepared in accordance with IAS 34 Interim Financial Reporting. The interim 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 financial statements as of 31 December 2019, which is available on www.emgs.com.

Segment reporting

EMGS reports its sales revenue as one reportable segment. The sales revenues and related costs are incurred worldwide.

The amounts below show sales revenues reported by geographic region.

Q1 2020 Q1 2019 2019
Amounts in USD million Unaudited Unaudited Audited
Americas 7.8 2.1 32.5
Asia/Pacific 0.0 0.9 23.9
EAME 3.5 7.8 32.9
Total 11.3 10.8 89.4

Multi-client library

The multi-client library consists of electromagnetic data acquired through multi-client surveys, i.e. EMGS owns the data or, as the case may be, holds exclusive rights to it (e.g. in jurisdictions where geophysical data can only be owned by the government / certain regulators). The EM data can be licensed to customers on a non-exclusive basis. Directly attributable costs associated with multi-client projects such as acquisition costs, processing costs, and other direct project costs are capitalised.

Amounts in USD million Q1 2020
Unaudited
Q1 2019
Unaudited
2019
Audited
6.0 12.6 12.6
Opening carrying value
Additions 0.2 0.0 1.3
Amortisation charge -1.0 -1.8 -7.8
Impairment -0.9 0.0 -0.2
Closing carrying value 4.3 10.8 6.0

Disclaimer for forward-looking statements

This quarterly report includes and is based, inter alia, on forward-looking information and statements that are subject to risks and uncertainties that could cause actual results to differ. Such forward-looking information and statements are based on current expectations, estimates and projections about global economic conditions, the economic conditions of the regions and industries that are major markets for Electromagnetic Geoservices ASA and its subsidiaries. These expectations, estimates and projections are generally identifiable by statements containing words as "expects", "believes", "estimates" or similar expressions. Important factors that could cause actual results to differ materially from those expectations include, among others, economic and market conditions in the geographic areas and industries that are or will be major markets for EMGS' businesses, oil prices, market acceptance of new products and services, changes in governmental regulations, interest rates, fluctuations in currency exchange rates and such other factors as may be discussed from time to time. Although Electromagnetic Geoservices ASA believes that its expectations and the information in this report were based upon reasonable assumptions at the time when they were made, it can give no assurance that those expectations will be achieved or that the actual results will be as set out in this report. Electromagnetic Geoservices ASA nor any other Company within the EMGS Group is making any representation or warranty, expressed or implied, as to the accuracy, reliability or completeness of the information in the report, and neither Electromagnetic Geoservices ASA, any other Company within the EMGS Group nor any of their directors, officers or employees will have any liability to you or any other persons resulting from your use of the information in the report. Electromagnetic Geoservices ASA undertakes no obligation to publicly update or revise any forward-looking information or statements in the report.

For further information, visit www.emgs.com, or contact:

ANDERS EIMSTAD Interim CFO Email: [email protected] Phone: +47 948 25 836

Definitions – Alternative Performance Measures.

EMGS' financial information is prepared in accordance with IFRS. In addition, EMGS provides alternative performance measures to enhance the understanding of EMGS' performance. The alternative performance measures presented by EMGS may be determined or calculated differently by other companies.

EBITDA

EBITDA means Earnings before interest, taxes, amortisation, depreciation and impairments. EMGS uses EBITDA because it is useful when evaluating operating profitability as it excludes amortisation, depreciation and impairments related to investments that occurred in the past. Also, the measure is useful when comparing the Company's performance to other companies.

Q1 2020 Q1 2019 2019
Amounts in USD 1 000 Unaudited Unaudited Audited
Operating profit / (loss) -8,523 -4,405 22,526
Depreciation and ord. amortisation 4,932 5,219 19,429
Multi-client amortisation 900 1,815 7,785
Impairment of long term assets 5,825 0 152
EBITDA 3,133 2,629 49,893

Adjusted EBITDA

Adjusted EBITDA means EBITDA (see above) less multi-client investment (capitalisation) and less the cost of vessel and office lease.

Backlog

Backlog is defined as the total value of future revenue from signed customer contracts.

EMGS Headquarters Stiklestadveien 1 N-7041 Trondheim, Norway

Europe, Africa & Middle East Karenslyst Allè 4 , 4th Floor N-0278 Oslo, Norway

North & South America 16285 Park Ten Place, Suite 410 Houston, TX 77094, USA T +1 281 920 5601

Asia Pacific Unit E-15. 2-4, 15th Floor East Wing Rohas Perkasa No. 9 Jalan P. Ramlee 50250 Kuala Lumpur T +603 21 66 0613

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