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TOWER RESOURCES PLC Earnings Release 2013

Feb 27, 2014

7980_rns_2014-02-27_1d9d20d3-c44c-49fb-b3ae-760aad1bfe86.html

Earnings Release

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Wentworth Resources Limited : 2013 Full Year Results

Wentworth Resources Limited : 2013 Full Year Results

PRESS RELEASE

27 February 2014

Wentworth Resources Limited

("Wentworth" or the "Company")

2013 Full Year Results

Wentworth Resources Limited, the Oslo Stock Exchange (OSE: WRL) and London Stock

Exchange (AIM: WRL) listed independent, East Africa-focused oil & gas company,

today announces its results for the year ended December 31, 2013.

The following should be read in conjunction with the audited 2013 Consolidated

Financial Statements and Management's Discussion & Analysis and Director's

Report which are available on the Company's website at

http://www.wentworthresources.com.

Highlights

Corporate

* Successfully completed a Private Placement and significantly oversubscribed

Subsequent Offering, issuing a total of 70,950,427 new common shares for

gross proceeds of USD 46 million.

* Secured a new long-term loan facility at 6% interest per annum and no

principal repayments due until the loan matures on December 31, 2017.  A

principal balance of USD 6.0 million remains outstanding at year end. In

conjunction with the new loan facility, the lender was issued 5,000,000

share purchase warrants each exercisable into one common share of the

Company at USD 0.648 per warrant on or before December 31, 2015.

Financial

* Net loss of USD 9.99 million compared to a profit of USD 24.94 million in

2012 which includes a gain on sale of oil and gas assets of USD 29.80

million.

* Exploration capital expenditures of USD 6.05 million compared to USD 11.25

million in 2012.

* Cash and cash equivalents on hand and short-term deposits at December

31, 2013 totalled USD 37.68 million compared to USD 9.35 million on hand at

December 31, 2012.

* Working capital at December 31, 2013 of USD 38.37 million versus USD 16.61

million at December 31, 2012.

Operational and Geological

Mnazi Bay Block, Tanzania

* Continued consultations with the Government of Tanzania to conclude a Gas

Sales Agreement ("GSA") for the supply of natural gas to the Mtwara to Dar

es Salaam pipeline, which is under construction and expected to be completed

and commissioned during Q1 2015.

* Completed acquisition and processing with interpretation ongoing of 248

square kilometers of offshore 3D seismic.

* During the fourth quarter of 2013 commenced the acquisition of a combined

330 kilometers conventional and high resolution 2D seismic program.

Rovuma Onshore Block, Mozambique

* Completed the acquisition, processing and interpretation of 1,016 kilometers

of onshore 2D seismic over the northern section of the Block.

* Commenced pre-drilling planning activities including the procurement of long

lead items, site preparation and well planning in advance of the fully

funded 2014 exploration drilling campaign.

Resource Assessment

* Results of an independent resource assessment by RPS Energy ("RPS") of the

Company's Mozambique and Tanzania assets were announced during Q3 2013.

Certain key extracts from RPS' Competent Person's Report ("CPR") follow and

the complete updated CPR is available for download on the Company's website

at www.wentworthresources.com:

+---------------------------------------+--------+--------+---------+----------+

|Figures quoted are Wentworth's working | P90 | P50 | Mean | P10 |

|interest share | | | | |

+---------------------------------------+--------+--------+---------+----------+

|Rovuma Onshore, Mozambique (GAS CASE) |

+---------------------------------------+--------+--------+---------+----------+

|GIIP |551 Bscf|831 Bscf| 901 Bscf|1,340 Bscf|

+---------------------------------------+--------+--------+---------+----------+

|Prospective Resources (Unrisked)((1) ) |330 Bscf|504 Bscf| 550 Bscf| 825 Bscf|

+---------------------------------------+--------+--------+---------+----------+

|Rovuma Onshore, Mozambique (OIL CASE) |

+---------------------------------------+--------+--------+---------+----------+

|GIIP |425 Bscf|594 Bscf| 618 Bscf| 834 Bscf|

+---------------------------------------+--------+--------+---------+----------+

|OIIP |12 MMstb|88 MMstb|140 MMstb| 325 MMstb|

+---------------------------------------+--------+--------+---------+----------+

|Prospective Resources - gas |254 Bscf|359 Bscf| 375 Bscf| 513 Bscf|

|(Unrisked)((1)) | | | | |

+---------------------------------------+--------+--------+---------+----------+

|Prospective Resources - oil (Unrisked)(| 3 MMstb|22 MMstb| 32 MMstb| 90 MMstb|

|(1)) | | | | |

+---------------------------------------+--------+--------+---------+----------+

(1) Stochastic aggregation assuming all prospects are successful.  The

probability of this occurring is the product of the individual GPoS of all

prospects and is extremely small.  The individual prospect GPoS estimates are

included in the CPR.

RPS considers that the prospects' hydrocarbons are more likely to be gas than

oil.  However, there is some possibility that the Tembo prospect may contain oil

(estimated by RPS to be about 30% - 40%), referred to above as "OIL CASE".

+----------------------------------------+--------+--------+--------+----------+

|Figures quoted are Wentworth's working | P90 | P50 | Mean | P10 |

|interest share | | | | |

+----------------------------------------+--------+--------+--------+----------+

|Mnazi Bay, Tanzania |

+----------------------------------------+--------+--------+--------+----------+

|GIIP - contingent |117 Bscf|285 Bscf|355 Bscf| 676 Bscf|

+----------------------------------------+--------+--------+--------+----------+

|Contingent Resources (Unrisked)((1)(2)) | 87 Bscf|213 Bscf|266 Bscf| 509 Bscf|

+----------------------------------------+--------+--------+--------+----------+

|GIIP - prospective |672 Bscf|958 Bscf|993 Bscf|1,357 Bscf|

+----------------------------------------+--------+--------+--------+----------+

|Prospective Resources (Unrisked)((1)) |425 Bscf|614 Bscf|637 Bscf| 879 Bscf|

+----------------------------------------+--------+--------+--------+----------+

(1)   Stochastic aggregation assuming all prospects are successful.  The

probability of this occurring is the product of the individual GPoS of all

prospects and is extremely small.  The individual prospect GPoS estimates are

included in the CPR.

(2)   Contingent resource estimates are for raw gas.

Outlook

* The construction of the Mtwara to Dar es Salaam pipeline is progressing well

and the Company expects to begin selling natural gas into the pipeline in Q1

2015.  The Company continues to work towards the signing of the GSA with the

Tanzanian government.

* Processing and interpretation of this new seismic data during 2014 is

expected to support future appraisal/development and exploration drilling

which is anticipated to commence in Q4 2014 or Q1 2015.

* Drilling of two back-to-back exploration wells in the Rovuma Onshore License

in Mozambique, with an optional third well.  The first well is expected to

spud in Q2 and take approximately 2 months to complete.

* The Company has the funds available to meet its currently planned capital

commitments for the year 2014 including acquiring onshore 2D seismic in

Tanzania, pre-drilling planning of one exploration or development well in

Tanzania and two firm plus one optional exploration well in the Rovuma

Onshore Block in Mozambique.

Geoff Bury, Managing Director, commented:

"We are pleased with the progress being made on the pipeline connecting our gas

fields in the Mtwara region of Tanzania to the capital Dar es Salaam.  This

pipeline will open up new markets for our natural gas and we look forward to it

coming on-stream in Q1 2015.  Following the successful equity financing

concluded during Q4 2013, Wentworth has a solid balance sheet and is fully

funded for our planned 2014 exploration activities.  Exploration drilling in our

Mozambique block is expected to commence in Q2 2014 and positive results could

have a significant impact on the value of our assets.  We look forward to

updating shareholders on these exciting activities in due course."

Enquiries:

Wentworth Lance Mierendorf, [email protected]

Chief Financial +1 403 680 8773

Officer

Eric Fore, Finance [email protected]

& Investor +971 (0) 50 458 0422

Relations Manager

Swedbank First Broker(Norway) +47 23 23 80 00

Securities

Ove Gusevik

Jarand Lønne

Crux Kommunikasjon Investor Relations +47 995 138 91

Adviser

(Norway)

Jan Petter Stiff

Fredrik Eeg

Panmure Gordon AIM Nominated +44 (0) 20 7886 2500

Adviser and Broker

(UK)

Katherine Roe

Callum Stewart

Adam James

Tom Salvesen

FirstEnergy Broker (UK) +44 (0) 20 7448 0200

Capital

Majid Shafiq

Travis Inlow

Investec Broker (UK) +44 (0) 20 7597 4000

Ben Colegrave

Chris Sim

Instinctif Investor Relations +44 (0) 20 7457 2020

Partners Adviser (UK)

Catherine Wickman

Harry Cameron

Notes and Glossary

Partners in the Mnazi Bay PSA are:

Maurel et Prom:            60.075% (Operator) through exploration; 48.06%

production

Wentworth:                 39.925% through exploration; 31.94% production

TPDC:                           20% production

Partners in the Rovuma Onshore License are:

Anadarko:                    42% (Operator) through exploration; 35.7%

production

Wentworth:               13.64% through exploration; 11.59% production

Maurel et Prom:          32.6% through exploration; 27.71% production

PTTEP:                        11.76% through exploration; 10% production

ENH:                            15% production

The terms 'Discovered and Undiscovered Oil or Gas Initially-in-Place' are used

in accordance with the SPE Petroleum Resources Management System classification

of 2007. Previously reported Contingent and Prospective Gas Initially-in-Place

numbers are equivalent to the Discovered and Undiscovered GIIP classification.

This announcement and the Competent Person's Report have been prepared using the

Standard of SPE/WPC/AAPG/SPEE Petroleum Resource Management System 2007.

Gerold Fong, Vice President of Exploration (BSC Geophysics, 1982) who has 31

years of experience in the exploration and production industry, has read and

approved the technical disclosure in this regulatory announcement.

+----------------------+-------------------------------------------------------+

|Bscf |billion standard cubic feet |

+----------------------+-------------------------------------------------------+

|Contingent Resources |Quantities of petroleum estimated, as at a given date,|

| |to be potentially recoverable from known accumulations,|

| |but the applied project(s) are not yet considered|

| |mature enough for commercial development due to one or|

| |more contingencies |

+----------------------+-------------------------------------------------------+

|GPoS |Geological probability of success |

+----------------------+-------------------------------------------------------+

|GIIP |Gas Initially In Place |

+----------------------+-------------------------------------------------------+

|MMstb |million barrels |

+----------------------+-------------------------------------------------------+

|OIIP |Oil Initially in Place |

+----------------------+-------------------------------------------------------+

|Prospective Resources |Deposits that are estimated, on a given date, to be|

| |potentially recoverable from accumulations yet to be|

| |discovered |

+----------------------+-------------------------------------------------------+

|PSA |Production sharing agreement |

+----------------------+-------------------------------------------------------+

|P90, P50, Mean and P10|the extent to which an event is likely to occur,|

| |measured by the ratio of the favorable cases to the|

| |whole number of cases possible (probability of|

| |90%, 50%, arithmetic average and 10%, respectively) |

+----------------------+-------------------------------------------------------+

Financial Statements

The following primary statements have been extracted from the 2013 audited

consolidated financial statement which are located on the Company's website at

www.wentworthresources.com.

WENTWORTH RESOURCES LIMITED

Consolidated Statement of Financial Position

United States dollars $000s, unless otherwise stated

December 31, December 31,

2013 2012

----------------------------------------------

ASSETS

Current assets

Cash and cash equivalents 14,501 9,352

Short-term investments 23,176 -

Trade and other receivables 1,845 2,376

Prepayments, deposits and 1,674 2,028

advances to partners

Current portion of long-term 658 657

receivables

Other receivables - power - 11,584

----------------------------------------------

41,854 25,997

----------------------------------------------

Non-current assets

Long-term receivables 28,661                           23,151

Exploration and evaluation 50,636 44,591

assets

Property, plant and equipment 18,498 17,974

----------------------------------------------

97,795 85,716

----------------------------------------------

Total assets 139,649 111,713

----------------------------------------------

LIABILITIES

Current liabilities

Trade and other payables 3,487 3,074

Current portion of long-term - 2,498

loans

Other liabilities - power - 3,819

----------------------------------------------

3,487 9,391

----------------------------------------------

Non-current liabilities

Long-term loans 3,816 3,668

Other long-term liabilities 2,836 3,470

Decommissioning provision 685 600

----------------------------------------------

7,337 7,738

----------------------------------------------

Equity

Share capital 403,998 361,675

Equity reserve 23,903 21,996

Accumulated deficit (299,076) (289,087)

----------------------------------------------

128,825 94,584

----------------------------------------------

Total liabilities and equity 139,649 111,713

----------------------------------------------

WENTWORTH RESOURCES LIMITED

Consolidated Statement of Comprehensive Income / (Loss)

United States dollars $000s, unless otherwise stated

Year ended December

31,

2013 2012

----------------------

Continuing operations

Total revenue   955 820

Operating expenses

Production and operating   (1,656) (1,404)

General and administrative   (7,931) (7,829)

Share based compensation   (362) (682)

Depreciation and depletion   (451) (488)

Gain from sale of oil and gas assets   - 29,799

----------------------

(Loss)/income from operating activities   (9,445) 20,216

Gain on derivative financial liability   610 1,298

Finance income   5,266 3,718

Finance costs   (6,420) (3,246)

----------------------

Net (loss)/income before discontinued operations (9,989) 21,986

----------------------

Discontinued operations

Income from discontinued operations   - 2,957

----------------------

Net (loss)/income and comprehensive (loss)/income   (9,989) 24,943

----------------------

Net (loss)/income and comprehensive (loss)/income

attributable to:

Equity holders of the parent   (9,989) 24,739

Non-controlling interest   - 204

----------------------

(9,989) 24,943

----------------------

Net (loss)/income  per ordinary share - continuing

operations

Basic (US$/share)   (0.11) 0.27

Diluted (US$/share)   (0.11) 0.25

----------------------

Net income per ordinary share - discontinued

operations

Basic and diluted (US$/share)   - 0.04

----------------------

Net (loss)/income per ordinary share

Basic diluted (US$/share)   (0.11) 0.31

Diluted (US$/share)   (0.11) 0.29

----------------------

WENTWORTH RESOURCES LIMITED

Consolidated Statement of Changes in Equity

United States dollars $000s, unless otherwise stated

Number of Share Equity Accumulated Equity Non- Total

shares capital reserve attributable controlling equity

deficit to interest

shareholders

$ $ $ $ $ $

-------------------------------------------------------------------------

Balance at 80,469,940 360,250 17,057 (313,826) 63,481 5,685 69,166

January 1, 2012

Net income and - - - 24,739 24,739 204 24,943

comprehensive

income

Share based - - 682 - 682 - 682

compensation

Issue of share 34,000 31 (10) - 21 - 21

capital on

exercise of

share options

Issue of share 2,000,000 1,394 - - 1,394 - 1,394

capital

Acquisition of - - 4,267 - 4,267 (5,889) (1,622)

non-controlling

interest

-------------------------------------------------------------------------

Balance at 82,503,940 361,675 21,996 (289,087) 94,584 - 94,584

December

31, 2012

-------------------------------------------------------------------------

Balance at 82,503,940 361,675 21,996 (289,087) 94,584 - 94,584

January 1, 2013

Net loss and - - - (9,989) (9,989) - (9,989)

comprehensive

loss

Reclassification - - 1,678 - 1,678 - 1,678

of warrants

Share based - - 362 - 362 - 362

compensation

Issue of share 418,333 400 (133) - 267 - 267

capital on

exercise of

share options

Issue of share 70,950,427 45,800 - - 45,800 - 45,800

capital on

private

placement  and

subsequent

offering

Share issue - (3,877) - - (3,877) - (3,877)

costs

-------------------------------------------------------------------------

Balance at 153,872,700 403,998 23,903 (299,076) 128,825 - 128,825

December

31, 2013

-------------------------------------------------------------------------

WENTWORTH RESOURCES LIMITED

Consolidated Statement of Cash Flows

United States dollars $000s, unless otherwise stated

Year ended December

31,

2013 2012

----------------------

Operating activities

Net (loss)/income for the year   (9,989) 24,943

Adjustments for:

Share based compensation   362 682

Depreciation and depletion   451 622

Finance cost/(income)   679 (580)

Gain on derivative financial liability   (610) (1,298)

Gain from sale of oil and gas assets   - (29,799)

Gain on sale of discontinued operations   - (3,041)

Unrealized foreign exchange   18 (183)

Change in non-cash working capital   1,270 (8,590)

----------------------

Cash used in operating activities   (7,819) (17,244)

----------------------

Investing activities

Additions to evaluation and exploration assets   (6,045) (11,252)

Additions to property, plant and equipment   (975) (403)

Proceeds from sale of oil and gas assets   - 18,860

Proceeds from sale of discontinued operations   - 13,500

Increase in short-term investments   (23,176) -

Interest income received   70 60

Net reduction/(increase) in long-term receivable   301 (1,117)

Acquisition of non-controlling interest   - (1,622)

Change in non-cash working capital   1,958 2,175

----------------------

Cash (used in)/provided by investing activities   (27,867) 20,201

----------------------

Financing activities

Issue of share capital, net of share issue costs   41,923 -

Issue of share capital on exercise of share options   267 21

Proceeds from long-term loan, net of costs   9,887 -

Repayment of long-term loans   (10,036) (1,232)

Interest paid   (561) (634)

Repayment of other long-term liabilities   (645) (833)

----------------------

Cash provided by/(used in) financing activities   40,835 (2,678)

----------------------

Net change in cash and cash equivalents   5,149 279

Cash and cash equivalents, beginning of the year   9,352 9,073

----------------------

Cash and cash equivalents, end of the year   14,501 9,352

----------------------

About Wentworth Resources

Wentworth Resources is a publicly traded (OSE:WRL, AIM:WRL), independent oil &

gas company with: natural gas production; midstream assets; a committed

exploration and appraisal drilling programme; and large-scale gas monetisation

opportunities, all in the Rovuma Delta Basin of coastal southern Tanzania and

northern Mozambique.

Gerold Fong, Vice President of Exploration (BSC Geophysics, 1982) who has 31

years of experience in the exploration and production industry, has read and

approved the technical disclosure in this regulatory announcement.

Cautionary note regarding forward-looking statements

This press release may contain certain forward-looking information.  The words

"expect", "anticipate", believe", "estimate", "may", "will", "should", "intend",

"forecast", "plan", and similar expressions are used to identify forward looking

information.

The forward-looking statements contained in this press release are based on

management's beliefs, estimates and opinions on the date the statements are made

in light of management's experience, current conditions and expected future

development in the areas in which Wentworth is currently active and other

factors management believes are appropriate in the circumstances. Wentworth

undertakes no obligation to update publicly or revise any forward-looking

statements or information, whether as a result of new information, future events

or otherwise, unless required by applicable law.

Readers are cautioned not to place undue reliance on forward-looking

information. By their nature, forward-looking statements are subject to numerous

assumptions, risks and uncertainties that contribute to the possibility that the

predicted outcome will not occur, including some of which are beyond Wentworth's

control.  These assumptions and risks include, but are not limited to: the risks

associated with the oil and gas industry in general such as operational risks in

exploration, development and production, delays or changes in plans with respect

to exploration or development projects or capital expenditures, the imprecision

of resource and reserve estimates, assumptions regarding the timing and costs

relating to production and development as well as the availability and price of

labour and equipment, volatility of and assumptions regarding commodity prices

and exchange rates, marketing and transportation risks, environmental risks,

competition, the ability to access sufficient capital from internal and external

sources and changes in applicable law.  Additionally, there are economic,

political, social and other risks inherent in carrying on business in Tanzania

and Mozambique. There can be no assurance that forward-looking statements will

prove to be accurate as actual results and future events could vary or differ

materially from those anticipated in such statements. See Wentworth's

Management's Discussion and Analysis for the year ended December 31, 2013,

available on Wentworth's website, for further description of the risks and

uncertainties associated with Wentworth's business.

Notice

Neither the Oslo Stock Exchange nor the AIM Market of the London Stock Exchange

has reviewed this press release and neither accepts responsibility for the

adequacy or accuracy of this press release.

This information is subject of the disclosure requirements pursuant to section

5-12 of the Norwegian Securities Trading Act.

[HUG#1765038]