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Awilco Drilling PLC

Quarterly Report May 11, 2016

3547_rns_2016-05-11_380a71e5-0383-4b60-84e0-7beec7626b5c.pdf

Quarterly Report

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FIRST QUARTER 2016

Awilco Drilling PLC is a UK based offshore drilling company owning and operating two semi submersible drilling rigs. The Company is listed at the Oslo Stock Exchange (Oslo Axess) under the ticker code AWDR.

Q1 Report – Highlights

  • Awilco Drilling PLC reported contract revenue of nil (USD 19.1 million in Q4), EBITDA USD 13.4 million loss (USD 26.3 million loss in Q4) and net loss of USD 18.7 million (USD 32.9 million loss in Q4).
  • Revenue efficiency was nil during the quarter (97.7 % in Q4).
  • Contract utilisation including unpaid shipyard time was 50.0% during the quarter (50 % in Q4).
  • The WilPhoenix SPS project and BOP installation were completed under budget.
  • Contract backlog at the end of Q1 was approximately USD 258 million (approximately USD 258 million end of Q4).
  • The Board approved a dividend distribution payable in Q2 2016 of USD 0.10 per share. The share will trade ex-dividend on 24 May 2016, the record date is 25 May 2016 and the payment date is on or around 24 June 2016.

Key financial figures:

In USD million, except per day operating expenses and EPS

USD million Q1 2016 Q4 2015 Q3 2015 2015
Contract revenue 0.0 19.1 90.4 247.0
Operating expenses 11.6 12.8 14.5 57.6
EBITDA (13.4) (26.3) 74.0 150.2
Net (loss)/profit (18.7) (21.3) 57.7 111.0
EPS (0.62) (0.71) 1.92 3.70
Total assets 426.2 455.5 507.1 455.5
Total equity 218.1 244.3 280.5 244.3
Interest bearing debt 110.0 110.0 115.0 110.0
Gearing ratio 3.9% -11.5% -15.0% -11.5%
Per day operating expenses 63,465 69,549 78,710 78,948

Financial Results – Quarter 1, 2016

At the end of Q1 2016, the WilPhoenix was in Able Shipyard in Hartlepool and the WilHunter remained hot stacked in Invergordon.

Comprehensive Income Statement

Awilco Drilling reports total comprehensive loss for the first quarter 2016 of USD 18.7 million.

Revenue earned in the first quarter was nil.

In the first quarter Awilco Drilling had rig operating expenses of USD 11.6 million. General and administration expenses were USD 1.9 million. This includes USD 0.4 million in respect of the stock award of synthetic stock options. The stock award provision is restated each quarter based on the valuation of the Company's shares.

EBITDA for the first quarter was USD 13.4 million loss while the operating loss was USD 18.3 million.

Interest expense amounted to USD 2.0 million, which relates to accrued interest on the secured bond.

Loss before tax was USD 20.5 million. The tax benefit for the quarter was USD 1.8 million. The resulting net profit was USD 18.7 million. Earnings per share (EPS) for the second quarter were USD (0.62).

Statement on financial position

As of 31 March 2016, total assets amounted to USD 426.2 million. At the same date, Awilco Drilling had USD 101.1 million in cash and cash equivalents.

Operations and Contract Status

WilPhoenix

In Q1 2016 the WilPhoenix was in the Able Shipyard in Hartlepool where it remained through the end of the quarter. As of 21 April, AWDR consider the rig is ready to drill and on standby rate awaiting further instruction from Apache North Sea Ltd.

The special periodic survey (SPS) was completed during the quarter at a total cost of USD 16 million compared with budget of USD 20 million and the installation of the new BOP was completed at a cost consistent with budget of USD 22.5 million.

Revenue efficiency for the quarter was nil. Contract utilisation was 50%.

At the end of March, WilPhoenix had a total remaining contract backlog of approximately USD 258 million.

WilHunter

In Q1 2016 the WilHunter remained hot stacked in Invergordon.

Capital Requirements and Dividend

The Company's intention is to pay a quarterly dividend in support of its main objective to maximise returns to shareholders. All of the Company's free cash flow is intended to be distributed subject to maintaining a robust cash buffer to support working capital requirements, planned capital expenditure and future market prospects.

Organisation

At the end of Q1 2016, Awilco Drilling's Aberdeen based employees numbered 28 permanent personnel supported by 2 contractors. Awilco Drilling Pte. Ltd. offshore personnel numbered 174 permanent personnel. The Awilhelmsen Group continues to supply some support personnel via the management agreement.

Market Outlook

The UK market remains quiet. The availability of rigs is expected to further increase throughout 2016 as rigs continue to roll off contract and few new requirements are emerging. Additionally, anticipated 2016 decommissioning programs continue to be deferred, however, the recent positive development in the oil price and attrition of rigs has led to enquiry and tendering activity for 2017 and 2018 to increase.

Subsequent Events

In April, the yardstay for WilPhoenix was completed and Awilco Drilling considers the rig to be, in all aspects, ready to drill awaiting Apache North Sea Ltd.'s instructions to resume operations. In accordance with the contract, Awilco Drilling considers that the WilPhoenix is on standby rate from the completion of the yardstay. Apache North Sea Ltd. does not agree that the rig is ready to drill nor that Awilco Drilling is entitled to standby rate at this point.

Statement of Responsibility

We confirm that, to the best of our knowledge, the condensed set of financial statements for the first quarter of 2016, which has been prepared in accordance with IAS 34 Interim Financial Statements, gives a true and fair view of the Company's consolidated assets, liabilities, financial position and results of operations, and that the interim management report includes a fair review of the information required under the Norwegian Securities Trading Act section 5-6 fourth paragraph.

Aberdeen, 10 May, 2016

The Board of Directors of Awilco Drilling PLC

CEO: Jon Oliver Bryce Mobile: +44 1224 737900 E-mail: [email protected]

Investor Relations: Cathrine Haavind Mobile: +47 93 42 84 64 E-mail: [email protected]

Company background

Awilco Drilling was incorporated in December 2009. Awilco Drilling owns two semi submersible drilling rigs; WilPhoenix built in 1982 and upgraded in 2011 and WilHunter built in 1983 and upgraded in 1999 and 2011.

Awilco Drilling was listed on the Oslo Stock Exchange (Oslo Axess) in June 2011 under ticker code AWDR. Awilco Drilling's headquarters are located in Aberdeen, UK.

The total number of outstanding shares of Awilco Drilling at the date of this report is 30 031 500.

www.awilcodrilling.com

Forward Looking Statements

This Operating and Financial Review contains certain forward-looking statements that involve risks and uncertainties. Forward-looking statements are sometimes, but not always, identified by such phrases as "will", "expects", "is expected to", "should", "may", "is likely to", "intends" and "believes". These forward-looking statements reflect current views with respect to future events and are, by their nature, subject to significant risks and uncertainties because they relate to events and depend on circumstances that will occur in the future. These statements are based on various assumptions, many of which are based, in turn, upon further assumptions, including Awilco Drilling's examination of historical operating trends. There are a number of factors that could cause actual results and developments to differ materially from those expressed or implied by these forward-looking statements, including the competitive nature of the offshore drilling industry, oil and gas prices, technological developments, government regulations, changes in economical conditions or political events, inability of the Company to obtain financing on favourable terms, changes of the spending plan of our customers, changes in the Company's operating expenses including crew wages, insurance, dry-docking, repairs and maintenance, failure of shipyards to comply with delivery schedules on a timely basis and other important factors mentioned from time to time in our report.

Condensed statement of comprehensive income

in USD thousands, except earnings per share

Q1 2016 Q1 2015
(unaudited) (unaudited)
Contract revenue - 67,840
Reimbursables 33 629
Other revenue 13 28
46 68,497
Rig operating expenses 11,550 14,353
Reimbursables - 268
General and administrative expenses 1,876 1,690
Depreciation 4,921 4,519
18,347 20,830
Operating (loss)/profit (18,301) 47,667
Interest income 287 71
Interest expense (2,014) (2,178)
Other financial items (514) (443)
Net financial items (2,241) (2,550)
(Loss)/profit before tax (20,542) 45,117
Tax benefit/(expense) 1,860 (5,880)
Net (loss)/profit (18,682) 39,237
Total comprehensive (loss)/income (18,682) 39,237
Attributable to shareholders of the parent (18,682) 39,237
Basic and diluted earnings per share (0.62) 1.31

Condensed statement of financial position

in USD thousands

31.03.2016 31.12.2015
(unaudited) (audited)
Rigs, machinery and equipment 243,782 234,336
Deferred tax asset 3,862 2,002
247,644 236,338
Trade and other receivables 104 7,352
Prepayments and accrued revenue 3,545 2,682
Inventory 4,882 5,015
Cash and cash equivalents 101,110 135,257
Current tax 68,899 68,899
178,540 219,205
Total assets 426,184 455,543
Paid in capital 130,142 130,142
Retained earnings 87,946 114,135
218,088 244,277
Deferred tax liability 0 0
Long-term interest-bearing debt 100,000 100,000
100,000 100,000
Current portion of long-term debt 10,000 10,000
Trade and other creditors 3,959 5,990
Accruals and provisions 16,563 17,702
Current tax payable 77,574 77,574
108,096 111,266
Total equity and liabilities 426,184 455,543

Condensed statement of changes in equity for the period from

1st January 2015 to 31 March 2016

in USD thousands

Other equity
(retained
Paid-in-equity earnings) Total equity
Equity at 1 January 2015 130,142 78,211 208,353
Total comprehensive profit to 31 December 2015 - 111,003 111,003
Dividends paid (75,079) (75,079)
Balance as at 31 December 2015 130,142 114,135 244,277
Total comprehensive profit to 31 March 2016 - (18,682) (18,682)
Dividends paid - (7,508) (7,508)
Balance as at 31 March 2016 130,142 87,946 218,088

Condensed statement of cash flow for the period

Q1 2016 Q1 2015
(unaudited) (unaudited)
Cash flow from operating activities
(Loss)/Profit before tax (20,542) 45,117
Depreciation 4,921 4,519
Interest cost 1,727 2,107
Sharebased payment 387 0
(Increase)/decrease in trade and other receivables 7,248 1,264
(Increase)/decrease in stock 134 102.00
(Increase)/decrease in prepayments and accrued revenue (864) 270
Increase/(decrease) in trade and other payables (5,503) 2,856
Interests paid (68) (2,178)
Interests received 287 71
Taxation paid - (10,601)
Net cash flow from operating activities (12,273) 43,527
Cash flow from investing activities
Purchase of property, plant and equipment (14,367) (4,189)
Net cash flow from investing activities (14,367) (4,189)
Cash flow from financing activities
Dividends paid (7,508) (30,031)
Net cash flow from financing activities (7,508) (30,031)
Net increase/(decrease) in cash and cash equivalents (34,147) 9,307
Cash and cash equivalents at beginning of the period 135,257 75,951
Cash and cash equivalents at the end of the period 101,110 85,258

SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES

Basis of preparation

These unaudited interim condensed financial statements have been prepared in accordance with IAS 34 "Interim financial reporting".

Significant accounting policies

The accounting policies used in the preparation of the interim financial statements are consistent with those used in the annual audited financial statements for the year ended December 31, 2015. This interim report should be read in conjunction with the audited 2015 financial statements, which include a full description of the Group's significant accounting policies.

Notes

Note 1 - Rigs, machinery and equipment

in USD thousands, except per share data

Semi submersible Other fixtures and
Cost drilling rigs/SPS equipment Total
Opening balance 1 Jan 2016 360,475 1,898 362,373
Additions 14,367 - 14,367
Closing balance 374,842 1,898 376,740
Depreciation
Opening balance 1 Jan 2016 (126,821) (1,216) (128,037)
Depreciation charge (4,892) (29) (4,921)
Accumulated depreciation per ending balance (131,713) (1,245) (132,958)
Net carrying amount at end of period 243,129 653 243,782
Expected useful life 5-20 years 3-10 years
Depreciation rates 5% - 20% 10% - 33%
Depreciation method Straight line Straight line

Note 2 - Debt and financing

Residual value per rig is USD 15 million.

The Company completed a USD 125 million secured bond in the Norwegian bond market in April 2014. The bond was issued with an interest rate of 7% with maturity in April 2019. Repayment terms are USD 5 million six monthly and commenced in October 2014

Total
Secured Bond 125,000
Repayment of debt (15,000)
Total debt per end of accounting period 110,000
Current portion of long term debt 10,000
Long term debt per end of period 100,000
110,000

Note 3 - Related party transactions

in USD thousands except per share data

In the normal course of its business, Awilco Drilling enters into a number of transactions with Awilhelmsen which is a major shareholder through its wholly owned subsidiary Awilco Drilling AS.

Transactions with Awilhelmsen are specified as follows:

Purchases (185) Payables (185)

Note 4 - Segment information

The company owns the semi submersible rigs WilHunter and WilPhoenix. Currently, the company is only operating in the mid water segment in the UK sector of the North Sea. The potential market for the rigs will be the international drilling market. As the rigs are managed as one business segment, the Company has only one reportable segment.

Note 5 - Restricted cash

The company has restricted cash of USD 1.8 million which has been deposited in relation to the forward hedge agreements.

Note 6 - Corporation taxes

Corporation tax provision is based on the tax laws and rates in the countries the rigs are operated and where the rigs are owned. During Q1 the average tax rates have been applied consistent with the prevailing average tax rate for the year.

Note 7 - Capital commitments

Outstanding Capital Commitments as at the end of Quarter 1 were USD 10.5 million.

Note 8 - Share capital

As of 31 March 2016 total outstanding shares in the Company was 30,031,500 with a nominal value per share of GBP 0.0065. The share capital and share premium reserve below are expressed in USD at the exchange rate at time of conversion from USD to GBP.

Shares Par value
per share
Share
capital
Share premium
reserve
Share capital per 31 March 2016 30,031,500 £0.0065 304,173 129,837,405
Basic/diluted average number of shares,
1 January - 31 March 30,031,500
Basic/diluted average number of shares, YTD 30,031,500
Ranking Shares Ownership
AWILHELMSEN OFFSHORE 12,998,938 43.28%
UBS SECURITIES LLC 3,528,371 11.75%
EUROCLEAR BANK S.A./ 2,100,890 7.00%
CITIBANK, N.A. 1,496,516 4.98%
CITIBANK, N.A. 1,133,288 3.77%
CITIGROUP GLOBAL MAR 1,129,000 3.76%
JPMORGAN CHASE BANK 1,025,049 3.41%
AVANZA BANK AB 666,046 2.22%
MERRILL LYNCH,PIERCE 609,487 2.03%
CLEARSTREAM BANKING 450,151 1.50%
UBS SECURITIES LLC 430,449 1.43%
NORDNET BANK AB 397,426 1.32%
JPMORGAN CHASE BANK 382,234 1.27%
PERSHING LLC 217,296 0.72%
SIX SIS AG 169,448 0.56%
FIRST CLEARING A/C L 164,452 0.55%
JP MORGAN CLEARING C 145,952 0.49%
JPMORGAN CHASE BANK 143,186 0.48%
CITIBANK, N.A. 115,350 0.38%
DZ PRIVATBANK S.A. 109,448 0.36%
OTHER 2,618,523 8.72%
30,031,500 100.00%

Note 9 - Derivative Financial Instrument

in USD thousands

31.03.2016
(unaudited)
Fair value of foreign currency forward contracts \$605k

The foreign currency forward contracts were entered into in order to minimise the Group's exposure to losses resulting from adverse fluctuations in foreign currency exchange rates on monthly operating expenses. The fair value of the forward exchange contracts, as shown above, is recorded as other income in the Statement of Comprehensive Income and classified as accruals in the Statement of Financial Position.

Note 10 - Subsequent events

In April, the yardstay for WilPhoenix was completed and Awilco Drilling considers the rig to be, in all aspects, ready to drill awaiting Apache North Sea Ltd.'s instructions to resume operations. In accordance with the contract, Awilco Drilling considers that the WilPhoenix is on standby rate from completion of the yardstay. Apache North Sea Ltd does not agree that the rig is ready to drill nor that Awilco Drilling is entitled to standby rate at this point.

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