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Alpha Natural Resources Reports Final Second-Quarter 2006 Financial, Operating Results

HIGHLIGHTS -- Net income affected by increased depreciation from acquisitions, positive adjustment from completion of OTC transaction review -- Quarterly EBITDA 34% higher than last year; per-ton margin improves by 16% -- Unit cost of coal sales declines for second consecutive quarter -- Newly acquired operations add to sales growth, reducing coal purchases

ABINGDON, Va., Aug 18, 2006 /PRNewswire-FirstCall via COMTEX News Network/ -- Alpha Natural Resources, Inc. (NYSE: ANR), a leading Appalachian coal producer, today reported higher coal production and sales volumes, revenues, margins and EBITDA in the second quarter of 2006 compared with 2005.

"Production and sales volumes were strong in the second quarter and, as expected, price realizations fell back a bit from the beginning of this year when we benefited from a carryover of higher priced export business and a larger proportion of metallurgical sales," said Michael J. Quillen, Alpha's president and CEO. "All in all, our business model of mining high-quality Appalachian coals through flexible, diversified operations continues to produce high margins and industry-leading revenues per ton."

Earlier this week, Alpha announced that it had substantially completed a review of the manner in which certain third-party coal purchases and sales contracts -- mainly on the over-the counter (OTC) market -- are accounted for within the purview of SFAS No. 133, "Accounting for Derivative Instruments and Hedging Activities." As a result of this review, in the second quarter of 2006 the company is recording a cumulative adjustment related to those OTC transactions for all periods through March 31, 2006 of $2.7 million, or $0.04 per diluted share. For the period April 1 - June 30, 2006, the mark-to-market adjustment for OTC transactions had an additional positive impact on second- quarter net income of $0.5 million ($0.01 per diluted share).

The resulting mark-to-market adjustments to other financial line items increased second-quarter 2006 coal sales revenues by $5.9 million, increased second-quarter cost of coal sales by $1.6 million and increased second-quarter income tax expense by $1.2 million. These amounts include both the impact of the April 1, 2006 correcting entry and the April-to-June activity.

The table below breaks out the effect these corrections had on the company's 2006 second-quarter results:

                       Financial & Operating Highlights
                   (in millions, except per-share amounts)

                                      Q2/06         Q2/05

    Coal Revenues                    $436.5        $364.1

    OTC Mark-to-Market Revenues
     Included in Coal Revenues         $5.9             -

    Net Income *                      $23.1         $26.4

    OTC Mark-to-Market Margin
     Included in Net Income            $3.2             -

    Earnings Per Diluted Share*       $0.36         $0.43

    OTC Mark-to-Market Earnings
     Included in Earnings Per
     Diluted Share                    $0.05             -

    EBITDA *                          $76.6         $56.7

    OTC Mark-to-Market EBITDA
     Included in EBITDA                $4.3             -

      *Includes charges for IPO-related stock-based compensation, as detailed
       below.

       See the notes accompanying the financial schedules for reconciliation
       of EBITDA to GAAP net income.

       All data in the table above and in this news release reflect continuing
       operations only.


    Second-Quarter Performance Review

For the quarter ended June 30, 2006, total revenues were $495.7 million, up 19 percent from the corresponding period in 2005. Quarterly coal sales revenues of $436.5 million were 20 percent higher than a year ago.

Net income for the most recent quarter of $23.1 million, or $0.36 per diluted share, included a non-cash charge of $3.2 million after tax ($0.05 per diluted share) for stock-based compensation related to the company's initial public offering and related internal restructuring in 2005. The company also recognized $2.1 million of after tax expense ($0.03 per diluted share) during the most recent quarter for employee stock-based awards as required under SFAS No. 123R, which the company adopted at the beginning of 2006.

By comparison, in the second quarter of 2005 Alpha recorded net income of $26.4 million ($0.43 per diluted share) including a charge for IPO-related stock-based compensation of $3.4 million after tax ($0.05 per diluted share). In the second quarter of 2005, Alpha also recorded an after-tax gain of $0.5 million ($0.01 per diluted share) from the sale of the NKC mining assets in Colorado that occurred in April 2005.

Earnings before interest, income taxes, depreciation, depletion and amortization (EBITDA) totaled $76.6 million in the most recent quarter, including $3.2 million in stock-based compensation charges related to Alpha's 2005 IPO and a $2.9 million charge for employee-based stock award expense. In the same period in 2005, EBITDA was $56.7 million, including $3.4 million of stock-based compensation expense related to the IPO. The definition of EBITDA and a reconciliation to GAAP net income is provided in a table included with the accompanying financial schedules.

Depreciation, depletion and amortization (DD&A) in the most recent quarter totaled $34.2 million, compared with $15.1 million in the second quarter of 2005. Nearly all of the increase was attributable to the Nicewonder assets that Alpha acquired last October from the Nicewonder group, which now operate as Callaway Natural Resources. Results for the quarter ended June 30, 2006 include contributions from Callaway and the Progress Energy operations acquired on May 1, 2006.

Second-Quarter Operating Highlights

Alpha produced 6.4 million tons of coal from company and contractor-operated mines in the second quarter of this year, 24 percent more than the comparable quarter last year reflecting mostly added production from acquisitions. With greater output from Alpha captive mines, outside coal purchases were reduced to 1.0 million tons in the most recent quarter, a 35 percent decline from the prior year.

Total coal sales volumes of 7.5 million tons in the most recent quarter compared with 6.7 million tons in the same period a year ago. Alpha's average net realized price per ton rose 8 percent to $58.52 for the quarter ended June 30, 2006, compared with $54.42 for the same period in 2005. The OTC mark-to-market adjustment recorded in the second quarter of 2006 added $0.79 to per-ton realizations.

Alpha's average cost of coal sales per ton in the three months ended June 30, 2006 was $46.32, representing the second consecutive quarter in which overall unit costs have declined. Average cost of coal sales in the first quarter of 2006 was $46.46 and $47.14 in the fourth quarter of 2005. The OTC mark-to-market adjustment recorded in the second quarter of 2006 added $0.21 to per-ton cost of coal sales.

Alpha's coal margin per ton during the second quarter of 2006 was $12.20, compared with $10.55 in the comparable period of 2005, an increase of 16 percent. Excluding $0.58 per ton of added margin from the OTC adjustment for the most recent quarter, Alpha's per-ton margin was up 10 percent quarter-over-quarter.

"Our strategy has been to increase the proportion of lower-cost captive production in our sales mix -- particularly production from surface mines -- while closely managing outside purchases to match market conditions, and this strategy is working," said Quillen.

Final production and sales highlights for the second quarter and year-to- date are as follows:

                          Production and Sales Data
                    (in thousands, except per-ton amounts)

                       Q2-06     Q2-05  % Change YTD-06    YTD-05  % Change
    Production
    Produced/processed 6,420     5,165     24%   12,688    10,038     26%
    Purchased            963     1,480    -35%    2,078     2,670    -22%
      Total            7,383     6,645     11%   14,766    12,708     16%

    Tons sold
    Steam              4,892     3,906     25%    9,247     7,111     30%
    Metallurgical      2,567     2,785     -8%    5,336     5,112      4%
      Total            7,459     6,691     11%   14,583    12,223     19%

    Coal sales
     realization/ton
    Steam             $50.16    $40.97     22%   $49.62    $39.01     27%
    Metallurgical     $74.44    $73.29      2%   $75.36    $70.37      7%
      Total           $58.52    $54.42      8%   $59.04    $52.13     13%


    Cost of coal
     sales/ton(1)
    Alpha mines       $42.63    $36.65     16%   $41.57    $35.65     17%
    Contract mines(2) $53.40    $53.12      1%   $53.18    $50.14      6%
      Total produced
       and processed  $44.39    $40.40     10%   $43.48    $38.78     12%
    Purchased         $57.82    $56.46      2%   $62.27    $58.09      7%
      Total           $46.32    $43.87      6%   $46.38    $42.52      9%

    Coal margin/ton   $12.20    $10.55     16%   $12.65     $9.61     32%

    (1)  Excludes DD&A
    (2)  Includes coal purchased and processed at our plants prior to resale


    Financial and Operating Highlights -- Year-to-Date

For the first half of 2006, Alpha's revenues totaled $978.0 million, a 34 percent increase from $729.8 million of revenue in the first half of 2005. Revenues from coal sales were $860.9 million for the first six months of this year, up 35 percent from last year.

Net income for the first half of 2006 of $50.3 million included $6.4 million of IPO-related stock-based compensation expense, after tax. This compares with $0.6 million earned in the first half of last year, when the company recorded $38.0 million in charges, after tax, from IPO-related stock compensation expense.

EBITDA in the first half of 2006 was $157.2 million ($163.6 million excluding stock-based compensation costs related to the IPO). This compares with EBITDA, as adjusted, of $56.8 million in the first half of 2005 ($96.5 million excluding stock-based compensation costs related to the IPO).

Company produced and processed coal volumes of 12.7 million tons were 26 percent higher than the first half of 2005, with 40 percent of production coming from surface mines and 60 percent from underground mines. Excluding acquisitions, production from ongoing operations during the first half of 2006 were 3 percent higher than last year. With higher internal mine production and added output from acquisitions, purchased coal volumes in the first half of 2006 were reduced by 22 percent compared with last year.

Metallurgical and steam coal sales volumes were 19 percent higher than last year, and the company's average coal margin per ton rose 32 percent in the first half of 2006 compared with last year, as gains in pricing outstripped inflation in cost of coal sales.

Conference Call Replay Extended

On, August 1, 2006 Alpha management held a conference call to discuss the company's preliminary second-quarter results, general performance and outlook. A replay of the call will be accessible through the Internet or by phone for an extended period. The replay is available through August 31 on the company's web site ( http://www.alphanr.com ), or can be accessed by phone by dialing 800-642-1687 (toll-free) or 706-645-9291 and entering pass code 3216987. Alpha does not intend to hold a conference call following this press release. Analysts and investors are welcome to address any questions they may have to Alpha Investor Relations at (276) 623-2920.

About Alpha Natural Resources

Alpha Natural Resources is a leading producer of high-quality Appalachian coal. Including the newly acquired Progress operations, approximately 91 percent of the company's reserve base is high Btu coal and 84 percent is low sulfur, qualities that are in high demand among electric utilities which use steam coal. Alpha is also one of the nation's largest producers and exporters of metallurgical coal, a key ingredient in steel manufacturing. Alpha and its subsidiaries currently operate mining complexes in four states, consisting of 67 mines feeding 12 coal preparation and blending plants. The company and its subsidiaries employ more than 3,700 people.

ANRG

Forward-Looking Statements

Certain statements in this news release are forward-looking statements as defined in the Private Securities Litigation Reform Act of 1995. Alpha Natural Resources, Inc. ("Alpha" or "the company") uses the words "anticipate," "believe," "could," "estimate," "expect," "intend," "may," "predict," "project," "should," "target" and similar terms and phrases, including references to assumptions, to identify forward-looking statements. These forward-looking statements are based on Alpha's expectations and beliefs concerning future events affecting the company and involve certain risks and uncertainties that may cause actual results to differ materially from expectations as of the date of this release. These factors are difficult to accurately predict and may be beyond the control of the company. The following factors are among those that may cause actual results to differ materially from our forward-looking statements: market demand for coal, electricity and steel; the company's ability to integrate the Progress operations into Alpha's existing operations; Alpha's ability to maintain an adequate labor force and other employee workforce factors; weather conditions or catastrophic weather- related damage; the company's production capabilities; the company's relationships with, and other conditions affecting its customers; the timing of reductions or increases in customer coal inventories; long-term coal supply arrangements; environmental laws, including those directly affecting Alpha's coal mining and production, and those affecting its customers' coal usage; railroad, vessel and other transportation performance and costs; Alpha's assumptions concerning economically recoverable coal reserve estimates; regulatory and court decisions; future legislation and changes in regulations or governmental policies; uncertainties of pending litigation; changes in postretirement benefit and pension obligations; and Alpha's liquidity, results of operations and financial condition. These and other additional risk factors and uncertainties are discussed in greater detail in the company's Annual Report on Form 10-K and other documents filed with the Securities and Exchange Commission. Forward-looking statements made by the company in this news release or elsewhere speak only as of the date made. New uncertainties and risks come up from time to time, and it is impossible for the company to predict these events or how they may affect the company. The company has no duty to, and does not intend to, update or revise the forward-looking statements in this news release after the date it is issued. In light of these risks and uncertainties, investors should keep in mind that the results, events or developments disclosed in any forward-looking statement made in this news release may not occur.

                       NOTES TO ACCOMPANYING CONDENSED
                      CONSOLIDATED FINANCIAL STATEMENTS


    Reconciliation of Non-GAAP Measures

This news release includes certain non-GAAP financial measures as defined by SEC regulations. EBITDA is a measure used by management to gauge operating performance. Alpha defines EBITDA as net income or loss plus interest expense, income taxes, and depreciation, depletion and amortization, less interest income. Management presents EBITDA as a supplemental measure of the company's performance and debt-service capacity that may be useful to securities analysts, investors and others. EBITDA is not, however, a measure of financial performance under GAAP and should not be considered as an alternative to net income, operating income or cash flow as determined in accordance with GAAP. Moreover, EBITDA is not calculated identically by all companies. A reconciliation of these measures to the most directly comparable GAAP measures is provided in an accompanying table.


                           FINANCIAL TABLES FOLLOW


                ALPHA NATURAL RESOURCES, INC. AND SUBSIDIARIES
             Condensed Consolidated Statements of Income (Unaudited)
                (In thousands, except share and per share amounts)

                                 Three months ended      Six months ended
                                      June 30,               June 30,
                                  2006       2005        2006        2005

    Revenues:
     Coal revenues             $436,529    $364,070    $860,903    $637,204
     Freight and handling
      revenues                   50,935      48,239      97,327      79,991
     Other revenues               8,217       5,327      19,761      12,596
       Total revenues           495,681     417,636     977,991     729,791
    Costs and expenses:
     Cost of coal sales
      (exclusive of items
      shown separately below)   345,505     293,493     676,391     519,777
     Freight and handling costs  50,935      48,239      97,327      79,991
     Cost of other revenues       5,445       4,319      13,396      10,384
     Depreciation, depletion
      and amortization           34,207      15,075      67,841      29,245
     Selling, general and
      administrative expenses
      (exclusive of depreciation
      and amortization shown
      separately above)          18,583      14,870      35,392      62,776
       Total costs and
        expenses                454,675     375,996     890,347     702,173

       Income from operations    41,006      41,640      87,644      27,618
    Other income (expense):
     Interest expense           (10,786)     (6,647)    (21,063)    (12,764)
     Interest income                171         191         358         478
     Miscellaneous income
      (expense), net              1,413          32       1,696          (9)
      Total other income
       (expense), net            (9,202)     (6,424)    (19,009)    (12,295)
      Income from continuing
       operations before income
       taxes and minority
       interest                  31,804      35,216      68,635      15,323
    Income tax expense            8,676       9,089      18,296      11,599
    Minority interest                 -           -           -       2,918
      Income from continuing
       operations                23,128      26,127      50,339         806

    Discontinued operations:
     Income (loss) from
      discontinued operations
      before income taxes and
      minority interest               -         359           -        (379)
     Income tax (benefit)             -          93           -         (93)
     Minority interest                -           -           -         (72)
      Income (loss) from
       discontinued operations        -         266           -        (214)

       Net income               $23,128     $26,393     $50,339        $592


    Net income per basic
     share, as adjusted in 2005
      Income from continuing
       operations                 $0.36        0.43       $0.79        0.01
      Loss from discontinued
       operations                     -           -           -           -
      Net income per basic
       share                      $0.36       $0.43       $0.79       $0.01
      Weighted average
       shares-basic          64,012,586  61,091,806  63,907,353  50,220,404

    Net income per diluted
     share, as adjusted in 2005
      Income from continuing
       operations                 $0.36       $0.43       $0.79       $0.01
      Loss from discontinued
       operations                     -           -           -           -
      Net income per diluted
       share                      $0.36       $0.43       $0.79       $0.01
      Weighted average
       shares-diluted        64,194,739  61,562,973  64,058,463  50,439,011



                  ALPHA NATURAL RESOURCES, INC. AND SUBSIDIARIES
                Condensed Consolidated Balance Sheets (Unaudited)
                (In thousands, except share and per share amounts)

                                                  June 30,       December 31,
                                                    2006             2005
                          Assets
    Current assets:
      Cash and cash equivalents                     $4,800           39,622
      Trade accounts receivable, net               160,117          147,961
      Notes and other receivables                    3,692           10,330
      Inventories                                   84,859           84,885
      Prepaid expenses and other current assets     38,788           36,117
              Total current assets                 292,256          318,915
    Property, plant, and equipment, net            649,769          582,750
    Goodwill                                        18,641           18,641
    Other intangibles, net                           9,193           11,014
    Deferred income taxes                           39,863           38,967
    Other assets                                    43,770           43,371
              Total assets                      $1,053,492        1,013,658

        Liabilities and Stockholders' Equity
    Current liabilities:
      Current portion of long-term debt             $3,224            3,242
      Notes payable                                  8,783           59,014
      Bank overdraft                                14,416           17,065
      Trade accounts payable                        79,611           99,746
      Deferred income taxes                         12,575           11,243
      Accrued expenses and other current
       liabilities                                  88,500           93,531
              Total current liabilities            207,109          283,841
    Long-term debt, net of current portion         452,369          423,547
    Workers' compensation benefits                   6,516            5,901
    Postretirement medical benefits                 28,874           24,461
    Asset retirement obligation                     55,389           46,296
    Deferred gains on sale of property interests     5,274            5,762
    Other liabilities                               24,484           11,085
              Total liabilities                    780,015          800,893
    Stockholders' equity
      Preferred stock - par value $0.01,
       10,000,000 shares authorized, none issued         -                -
      Common stock - par value $0.01,
       100,000,000 shares authorized, 64,995,357
       and 64,420,414 shares issued and
       outstanding                                     650              644
      Additional paid-in capital                   204,500          193,608
      Accumulated other comprehensive loss            (525)               -
      Retained earnings                             68,852           18,513
        Total stockholders' equity                 273,477          212,765
        Total liabilities and stockholders'
         equity                                 $1,053,492        1,013,658



                 ALPHA NATURAL RESOURCES, INC. AND SUBSIDIARIES
           Condensed Consolidated Statements of Cash Flows (Unaudited)
                                 (In thousands)

                                                      Six months ended
                                                          June 30,
                                                  2006                2005

    Operating activities:
      Net income                                 $50,339               592
      Adjustments to reconcile net income
       to net cash provided by (used in)
       operating activities:
          Depreciation, depletion and
           amortization                           67,841            29,528
          Amortization of debt issuance costs      1,132               875
          Accretion of asset retirement
           obligation                              2,246             1,631
          Virginia tax credit                          -              (343)
          Stock-based compensation - non-cash      9,945            32,312
          Minority interest                            -             2,846
          Deferred income taxes                    5,274             1,588
          Other non-cash items                       131              (792)
          Changes in operating assets and
           liabilities                           (36,481)          (69,657)
                Net cash provided by
                 (used in) operating activities  100,427            (1,420)

    Investing activities:
      Capital expenditures                      $(84,000)          (66,521)
      Proceeds from disposition of property,
       plant, and equipment                          264             5,148
      Purchase of acquired companies             (28,273)             (389)
      Payment of additional consideration on
       prior acquisition                               -            (5,000)
      Investment in and advances to investee        (107)             (654)
      Collections on note receivable from coal
       supplier                                    3,000             2,612
                Net cash used in investing
                 activities                     (109,116)          (64,804)

    Financing activities:
      Repayments of notes payable                (50,232)           (8,230)
      Proceeds from issuance of long-term debt   200,000            70,000
      Repayments on long-term debt              (171,806)             (944)
      Increase in bank overdraft                  (2,649)            8,239
      Proceeds from initial public offering, net
       of offering costs                               -           598,066
      Repayment of restructuring notes payable         -          (517,692)
      Distributions to prior members of
       ANR Holdings, LLC subsequent to Internal
       Restructuring                              (2,400)          (72,335)
      Distributions to prior members of
       ANR Holdings, LLC prior to Internal
       Restructuring                                   -            (7,732)
      Debt issuance costs                              -              (422)
      Proceeds from exercise of stock options        954                 -
                Net cash provided by
                 (used in) financing activities  (26,133)           68,950
                Net increase (decrease)
                 in cash and cash equivalents    (34,822)            2,726
    Cash and cash equivalents at beginning of
     period                                       39,622             7,391
    Cash and cash equivalents at end of period    $4,800            10,117



    The following table reconciles EBITDA and EBITDA, as adjusted, to net
    income, the most directly comparable GAAP measure:

                                      Quarter ended        Six months ended
                                         June 30,              June 30,
                                      2006      2005       2006       2005
                                      (In thousands)        (In thousands)

        Net income                  $23,128    26,127     $50,339       806
        Interest expense             10,786     6,647      21,063    12,764
        Interest income                (171)     (191)       (358)     (478)
        Income tax expense            8,676     9,089      18,296    11,599
        Depreciation, depletion and
         amortization                34,207    15,075      67,841    29,245
             EBITDA                  76,626    56,747     157,181    53,936

        Minority interest                 -         -           -     2,918
             EBITDA, as adjusted    $76,626    56,747    $157,181    56,854


SOURCE Alpha Natural Resources, Inc.

Ted Pile of Alpha Natural Resources, Inc., +1-276-623-2920
http://www.prnewswire.com

Copyright (C) 2006 PR Newswire. All rights reserved.

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