For further information contact

Rodger W. Smith, 1-800-451-1294

 

FOR IMMEDIATE RELEASE

 

Callon Petroleum Company Reports 25% Increase in Net Income

           

            Natchez, MS (May 7, 2008)—Callon Petroleum Company (NYSE: CPE) today reported results of operations for the quarter ended March 31, 2008.

 

             First Quarter 2008 Net Income.  For the quarter ended March 31, 2008, the company reported net income of $7.6 million, or $0.35 per share, a 25% increase over net income of $5.8 million, or $0.27 per share, for the same period in 2007.

 

            First Quarter 2008 Operating Results.  First quarter 2008 oil and gas sales totaled $45.0 million from production of 42.1 million cubic feet of natural gas equivalent per day  (MMcfe/d).  This corresponds to sales of $45.5 million from production of 60.3 MMcfe/d during the same period in 2007.  The average price received per thousand cubic feet of natural gas in the first quarter of 2008 increased to $9.50, compared to $7.97 during the first quarter of 2007, while the average price received per barrel of oil in the first quarter of 2008 increased to $86.66, compared to $55.53 during the same period in 2007.  All average realized price amounts are after the impact of hedging.  

 

First Quarter 2008 Discretionary Cash Flow. Discretionary cash flow for the quarter ended March 31, 2008 totaled $29.0 million compared to $33.5 million during the previous year.  Net cash flow provided by operating activities, as defined by GAAP, totaled $35.1 million and $32.9 million during the quarters ended March 31, 2008 and 2007, respectively. (See “Non-GAAP Financial Measure” that follows and the accompanying reconciliation of discretionary cash flow to net cash flow provided by operating activities.)

 

Non-GAAP Financial Measure - This news release refers to a non-GAAP financial measure as “discretionary cash flow.” Callon believes that the non-GAAP measure of discretionary cash flow is useful as an indicator of an oil and gas exploration and production company’s ability to internally fund exploration and development activities and to service or incur additional debt.  The company also has included this information because changes in operating assets and liabilities relate to the timing of cash receipts and disbursements which the company may not control and may not relate to the period in which the operating activities occurred. Discretionary cash flow should not be considered an alternative to net cash provided by operating activities or net income as defined by GAAP.

 

 

Production and Price Information:

Three Months

Ended

 

March 31,

 

  2008

  2007

Production:

 

 

   Oil (MBbls)

    290

     288

   Gas (MMcf)

 2,090

  3,702

   Gas equivalent (MMcfe)

 3,828

  5,427

   Average daily (MMcfe)

   42.1

    60.3

 

 

 

Average prices:

 

 

   Oil ($/Bbl) (a)

$86.66

$55.53

   Gas ($/Mcf)

$  9.50

$  7.97

   Gas equivalent ($/Mcfe)

$11.75

$  8.38

 

 

 

Additional per Mcfe data:

 

 

   Sales price

 

$11.75

$ 8.38

   Lease operating expenses

    1.35

   1.22 

   Operating margin

$10.40

$ 7.16

 

 

 

   Depletion

 $ 3.93

$ 4.03

   General and administrative (net of management fees)

 $ 0.69

$ 0.41

 

 

 

(a) Below is a reconciliation of the average NYMEX price to the

 

 

      average realized sales price per barrel of oil:

 

 

 

 

 

Average NYMEX oil price

$97.90

$58.27

      Basis differentials and quality adjustments

 

(  3.65)

(  5.11)

      Transportation

 

(  1.25)

(  1.14)

      Hedging

(  6.34)

   3.51

Averaged realized oil price

$86.66

$55.53

 


 

Reconciliation of Non-GAAP Financial Measure:

        Three Months

              Ended

 

 

  

   Three Months Ended

(In thousands)                                                                   

           March 31,

 

      2008             2007

   Discretionary cash flow

   $29,043

$33,506

   Net working capital changes and other changes

       6,088

 (    637)

   Net cash flow provided by operating activities

   $35,131

$32,869

 

 

 

 

 


 

 

Callon Petroleum Company
Consolidated Balance Sheets
(In thousands, except share data)
(Unaudited)

 

                                                                                                                       

                                                                                                               

 

 

 March 31,

 

December 31,

 

 

 

2008

 

2007

 

 

                                                                       ASSETS

 

 

 

 

 

Current assets:

 

 

 

 

 

   Cash and cash equivalents

$    42,312

 

$    53,250

 

 

   Accounts receivable

22,899

 

22,073

 

 

   Restricted investments

141

 

100

 

 

   Other current assets

1,890

 

6,592

 

 

      Total current assets

67,242

 

82,015

 

 

 

 

 

 

 

 

Oil and gas properties, full-cost accounting method:

 

 

 

 

 

   Evaluated properties

1,391,964

 

1,349,904

 

 

   Less accumulated depreciation, depletion and amortization

(753,403

)

(738,374

)

 

638,561

 

611,530

 

 

 

 

 

 

 

 

   Unevaluated properties excluded from amortization

61,347

 

70,176

 

 

      Total oil and gas properties

699,908

 

681,706

 

 

 

 

 

 

 

 

Other property and equipment, net

2,137

 

1,986

 

 

Restricted investments

4,525

 

4,525

 

 

Investment in Medusa Spar LLC

12,740

 

12,673

 

 

Other assets, net

7,473

 

9,577

 

 

      Total assets

$ 794,025

 

$ 792,482

 

 

                          LIABILITIES AND STOCKHOLDERS' EQUITY

               

 

 

 

 

Current liabilities:

 

 

 

 

 

  Accounts payable and accrued liabilities

$   25,096

 

$   37,698

 

 

  Asset retirement obligations

9,470

 

9,810

 

 

  Fair market value of derivatives

8,613

 

5,205

 

 

      Total current liabilities

43,179

 

52,713

 

 

 

 

 

 

 

 

Long-term debt

392,589

 

392,012

 

 

Asset retirement obligations

27,849

 

27,027

 

 

Deferred tax liability

35,094

 

32,190

 

 

Other long-term liabilities

2,018

 

1,465

 

 

      Total liabilities

500,729

 

505,407

 

 

Stockholders' equity:

 

 

 

 

 

  Preferred Stock, $.01 par value, 2,500,000 shares authorized;                   

--

 

--

 

 

  Common Stock, $.01 par value, 30,000,000 shares authorized; 20,941,779 and 20,891,145 

shares outstanding at March 31, 2008 and December 31, 2007, respectively

209

 

209

 

 

  Capital in excess of par value

224,140

 

223,336

 

 

  Other comprehensive income

(5,598

)

(3,383

)

 

  Retained earnings

74,545

 

66,913

 

 

       Total stockholders' equity

293,296

 

287,075

 

 

       Total liabilities and stockholders' equity

$ 794,025

 

$ 792,482

 

 

 

 

 

 

 

 


 

 

 

 

 

Callon Petroleum Company

Consolidated Statements of Operations

(In thousands, except per share amounts)

(Unaudited)

 

 

 

     Three Months Ended 

 

 

 

             March 31,

 

    2008

 

    2007

 

 

Operating revenues:

          

 

 

 

 

  Oil sales

$ 25,096

 

$ 15,968

 

 

  Gas sales

19,864

 

29,516

 

 

      Total operating revenues

 44,960

 

 45,484

 

 

 

 

 

 

 

 

Operating expenses:

 

 

 

 

 

  Lease operating expenses

5,178

 

6,599

 

 

  Depreciation, depletion and amortization

15,029

 

21,847

 

 

  General and administrative

2,652

 

2,221

 

 

  Accretion expense

1,032

 

1,112

 

 

     Total operating expenses

23,891

 

31,779

 

 

 

 

 

 

 

 

  Income from operations

21,069

 

13,705

 

 

 

 

 

 

 

 

  Other (income) expenses:

 

 

 

 

 

  Interest expense

9,940

 

        4,585

 

 

  Other income

(472)

 

(325)

 

 

     Total other (income) expenses

9,468

 

        4,260

 

 

 

 

 

 

 

 

  Income before income taxes

11,601

 

9,445

 

 

  Income tax expense

4,082

 

3,803

 

 

 

 

 

 

 

 

  Income before equity in earnings of Medusa Spar LLC 

7,519

 

5,642

 

 

  Equity in earnings of Medusa Spar LLC, net of tax

113

 

161

 

 

     

 

 

 

 

 

  Net income

$  7,632

 

$   5,803

 

 

 

 

 

 

 

 

  Net income per share:

 

 

 

 

 

    Basic

$    0.37

 

$     0.28

 

 

    Diluted

$    0.35

 

$     0.27

 

 

 

 

 

 

 

 

  Shares used in computing net income per share:

 

 

 

 

 

    Basic

20,871

 

20,722

 

 

    Diluted

21,644

 

21,193

 

 

 

 

 

 

 

 

 

 

 

 

Callon Petroleum Company

Consolidated Statements of Cash Flows

(In thousands)

(Unaudited)

 

 

 

Three Months Ended

 

 

 

 

March 31,

 

March 31,

 

 

2008

 

2007

 

 

 

Cash flows from operating activities:

 

 

 

&