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REN-Redes Energeticas Nacionais

Earnings Release May 7, 2020

1903_iss_2020-05-07_a3c8b30f-ce99-40bf-8693-aa48b89300fd.pdf

Earnings Release

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RESULTS PRESENTATION 1Q20

7 th May

COVID-19 ON REN

Dispatch functions and other critical processes operated without issues

Donations of masks and other equipment

Capex and Transfers to RAB

  • Delay in investment execution as a result of the temporary suspension of construction and design works and of the corresponding licensing processes;
  • Restarting of CAPEX works has already taken place, although with a probable slower rhythm of execution during the first months.

Rate of return (RoR)

• 10y Portuguese Government Bonds are now recovering from historically low level, with a positive impact on remuneration of regulated assets.

Tariff deviations

• Possible increase in tariff deviations stock resulting from a potential decrease in consumption and possible tariff payment deferrals by consumers as a consequence of COVID-19 certified problems as defined by ERSE. The increase in tariff deviations stock has no impact on REN's revenues recognized in P&L, but reduces REN's operational cash flow. Most of these tariff deviations are usually recovered up to two years later, as defined by ERSE's tariff code.

Suspension of all other functions and works

Actions taken Impacts on the business

70% of employees working remotely

The overall impact on REN's business is quite moderate

HIGHLIGHTS

  • In 1Q20, EBITDA stood at €118.9M, 5.1% (€6.4M) lower when compared with the same period of the previous year. This was essentially driven by the reduction in the remuneration of the asset base, following the decrease in the Portuguese bond yield, the introduction of a new regulatory framework in gas, a lower RAB and the increase in OPEX. This outcome was partially offset by a positive contribution from the two businesses in Chile (€1.8M) and natural gas distribution (€0.2M);
  • There was however, a positive contribution of Financial Results (€1.9M), which benefited from a lower average cost of debt (1.8% in 1Q20, versus 2.3% in 1Q19);
  • REN continued to be penalized by the extraordinary energy sector levy (€28.2M), which, for the first time, included Portgás. Hence, the effective tax rate rose to 43.9%. Net Profit totaled €4.3M (-€8.9M) and excluding extraordinary effects, Recurrent Net Profit was €32.5M (-€5.2M);
  • Net Debt increased by €136.4M to €2,750.3M, as a result of the Transemel acquisition in October of last year and the consolidation of its debt;
  • CAPEX rose by €10.2M to €27.0M, of which the electricity business represents over 76%. Transfers to RAB increased by €1.2M to €4.9M.

RESULTS AT A GLANCE

1Q20 1Q19 Δ% Δ Abs.
118.9 125.3 -5.1% -6.4
-13.6 -15.5 12.0% 1.9
4.3 13.2 -67.5% -8.9
32.5 37.6 -13.7% -5.2
3,714.2 3,743.0 -0.8% -28.8
27.0 16.8 60.5% 10.2
2,750.3 2,613.9 5.2% 136.4

PORTUGAL SOVEREIGN DEBT RISK Covid-19 crisis lead to a spike at the end of last March

CAPEX ROSE BY €10.2M TO €27.0M

Transemel contributed with €1.6M

1) RoR is equal to the specific asset remuneration, divided by the average RAB;

2) Includes transfers to RAB of the connection to the off-shore wind project "Windfloat", which is remunerated at the base rate.

7

RAB REMUNERATION PORTGÁS (€M)

RAB REMUNERATION WAS €6.1M BELOW 1Q19 Mainly due to the decrease in RoR (-€5.9M)

OPERATIONAL COSTS AMOUNTED TO €32.8M Despite the positive variation in Portgás (-€2.3M)

9

transportation (pass through cost); €0.6M from ITC mechanism (pass through cost); €0.3M from donations of masks to the health authorities in March 2020, following COVID-19 pandemic; -€0.4M from lower electricity costs in the LNG Terminal.

(1) ITC - Inter Transmission System Operator Compensation for Transits; (2) Item related to Portgás.

CORE OPEX INCREASED BY €2.4M Portgás had a favourable evolution (-€0.6M)

(2) Includes -Δ€0.15M of OPEX own works.

EBITDA DROPPED BY €6.4M TO €118.9M

Despite the positive impact of Portgás and the inclusion of Transemel

TAXES

(2)

(€M)

(1) The average cost of debt decreased by 0.43p.p. to 1.8%;

(2) From 2020, the CESE paid by REN also includes Portgás (€4.1M). Excluding the special levy on the energy sector, the effective tax rate reached 28.4%, versus 26.6% in 1Q19.

BELOW EBITDA Hurt by the rise in CESE, in part offset by the drop in the average cost of debt

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NET DEBT DECLINED BY €75.7M TO €2,750.3M With an increase in free cash flow (-€133.1M)

NET PROFIT STOOD AT €4.3M (-€8.9M) Despite better financials

  • In the first quarter of 2020, the highlight was the global coronavirus outbreak, which brought major challenges to the economies in general and a deterioration of the macroeconomic environment. REN plays a critical and essential role towards the community in which it provides its services. With its contingency plans activated, the Company had no impact on the security of supply in its infrastructures. Accordingly, REN's top priority is to ensure the continuity of operations and to safeguard the health of its employees;
  • In terms of results, the operational performance was hurt by the decrease in returns from assets, led by lower sovereign bond yields and a more demanding new regulatory framework in gas. However, it benefited from a positive contribution from Portgás, Transemel and Electrogas;
  • The Group's Net Profit continued to suffer from having to pay the extraordinary levy on the energy sector (CESE), that raised the effective rate to 43.9%. Since its introduction in 2014 REN has paid €180.1M. On a positive note, REN maintained its robust financial and credit profiles, as well as its current dividend policy. The dividend yield is clearly above 6%;
  • This morning, REN's shareholders' telematic meeting approved the payment of a dividend of 17.1 cents per share, at the proposal of the Board of Directors.

FINAL REMARKS

This presentation and all materials, documents and information used therein or distributed to investors in the context of this presentation do not constitute, or form part of, a public offer, private placement or solicitation of any kind by REN, or by any of REN's shareholders, to sell or purchase any securities issued by REN and its purpose is merely of informative nature and this presentation and all materials, documents and information used therein or distributed to investors in the context of this presentation may not be used in the future in connection with any offer in relation to securities issued by REN without REN's prior consent.

DISCLAIMER

Visit our web site at www.ren.pt or contact us:

Ana Fernandes – Head of IR Alexandra Martins Telma Mendes

Av. EUA, 55 1749-061 Lisboa Phone number: +351 210 013 546 [email protected]

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