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John S. Weatherly, CFO   1-800-451-1294

FOR IMMEDIATE RELEASE

 

Callon Petroleum Company Reports

2004 First Quarter Record Results

 

            Natchez, MS (May 10, 2004)—Callon Petroleum Company (NYSE: CPE/CPE.PrA)

today reported record results of operations for the three-month period ended  March 31, 2004, with revenues, production and discretionary cash flow, a non-GAAP measure, reaching historic new levels.  Revenues from oil and gas sales increased 50 percent, production increased 55 percent, and discretionary cash flow increased 47 percent when compared to the same period of the previous year. 

 

            For the three-month period ended March 31, 2004, Callon reported net income of $2.1 million, or $0.12 per diluted share after charges of $2.5 million, or $0.17 per diluted share, attributable to early extinguishment of debt and $2.6 million, or $0.18 per diluted share, resulting from the retirement of two executive officers of the company.  The company reported a net income of $1.4 million, or $0.08 per share on a diluted basis, for the same period in 2003.

 

Oil and gas sales totaled $32 million from average production of 63 million cubic feet of natural gas equivalent per day (MMcfe/d).  This corresponds to sales of $21 million from average daily production of 41 MMcfe/d during the same period in 2003.  During the first quarter of 2004, natural gas represented approximately 54 percent of the company’s total production versus 93 percent for 2003. The average price received per thousand cubic feet of natural gas in the first quarter of 2004 increased to $5.94 compared to $5.79 during the first quarter of 2003, while the average price received per barrel of oil in the first quarter of 2004 decreased to $30.67 compared to $31.32 during the same period a year earlier.

 

For the three months ended March 31, 2004, discretionary cash flow totaled $17.9 million compared to $12.2 million during the first three months of the previous year.  Net cash flow provided by operating activities, as defined by GAAP, totaled $17.9 million and $11.0 million during the period ended March 31, 2004 and 2003, 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 this measure is a financial indicator of the company’s ability to fund capital expenditures and service debt.  Callon also believes this non-GAAP financial measure of cash flow is useful information to investors because it is widely used by professional research analysts in the valuation, comparison, rating and investment recommendations of companies within the oil and gas exploration and production industry.  Many investors use the published research of these analysts in making their investment decisions.  Discretionary cash flow should not be considered an alternative to net cash provided by operating activities or net income as defined by GAAP.

 

 

 

 


 

Reconciliation Non-GAAP Financial Measure:

       Three Months Ended

(In thousands)                                                                   

                  March 31,

 

        2004                   2003

   Discretionary cash flow

     $17,899

  $12,153

   Net working capital changes and other changes

                4

    (1,181)

   Net cash flow provided by operating activities

     $17,903

  $10,972

                                                           

 

 

 

 

 

 

                                                                       

 

Consolidated Condensed Balance Sheets:

March 31,

December 31,

(In thousands)

2004

2003

 

 

 

Cash and cash equivalents

        $3,391

      $8,700

Restricted cash*

              ---

        63,345

Oil and gas properties, net

      395,712

    390,163

All other assets

        37,389

      33,824

      Total assets

    $436,492

  $496,032

 

 

 

Long-term debt including current maturities*

    $237,867

  $308,108

All other liabilities

        66,636

      54,663

Stockholders’ equity

      131,989

    133,261

      Total liabilities and stockholders’ equity

    $436,492

  $496,032

 

 

 

* On January 8, 2004, restricted cash was used to pay off the Senior Subordinated Notes due 2004

which were included in long-term debt including current maturities above as of December 31, 2003.      

 

 

 

 

Production and Price Information:

  Three Months Ended

 

 March 31,

 

        2004

     2003

Production:

 

 

   Oil (MBbls)

          439

         45

   Gas (MMcf)

       3,108

    3,427

   Total Production (MMcfe)

       5,743  

    3,697

   Average daily (MMcfe)

         63.1

      41.1

 

 

 

Average prices:

 

 

   Oil ($/Bbl)

     $30.67

 $31.32

   Gas ($/Mcf)

     $  5.94

 $  5.79

   Gas equivalent ($/Mcfe)

     $  5.56

 $  5.75

 

 

 

 

 

 

 

                                                                       

 

 

 

 

 

 

 

                                                   Callon Petroleum Company

                                         Consolidated Statements of Operations

                                                                (Unaudited)

                                           (In thousands, except share amounts)

 

 

 

Three Months Ended

 

 

March 31,

 

 

    2004

 

    2003

 

Operating revenues:

          

 

 

 

  Oil and gas sales

$  31,919

 

$ 21,268

 

    Total operating revenues

31,919

 

21,268

 

    

 

 

         

 

Operating expenses:

 

 

 

 

  Lease operating expenses

5,168

 

2,832

 

  Depreciation, depletion and amortization

11,835

 

7,402

 

  General and administrative

3,793

 

1,235

 

  Accretion expense

816

 

715

 

  Loss on mark-to-market commodity derivative contracts

          76

 

138

 

     Total operating expenses

21,688

 

12,322

 

 

 

 

 

 

  Income from operations

10,231

 

8,946

 

Other (income) expenses:

 

 

 

 

  Interest expense

5,891

 

       7,181

 

  Other income

(86)

 

(83)

 

  Loss on early extinguishment of debt

2,472

 

--

 

     Total other (income) expenses

8,277

 

       7,098

 

 

 

 

 

 

   Income before income taxes

1,954

 

1,848

 

   Income tax expense (benefit)

--

 

647

 

   Income before Medusa Spar LLC and cumulative effect of change in

 

 

 

 

      accounting principle

1,954

 

1,201

 

   Income from Medusa Spar LLC, net of tax

148

 

--

 

   Income before cumulative effect of change in accounting principle

2,102

 

1,201

 

 

 

 

 

 

  Cumulative effect of change in accounting principle, net of tax

      --

 

   181

 

     

 

 

 

 

  Net income

     2,102

 

    1,382

 

  Preferred Stock dividends

           319

 

         319

 

  Net income available to Common Stock

$   1,783

 

$   1,063

 

 

 

 

 

 

  Net income per share:

 

 

 

 

  Basic

 

 

 

 

    Net income available to Common Stock before cumulative

 

 

 

 

       effect of change in accounting principle

$    0.13

 

$     0.07

 

    Cumulative effect of change in accounting principle, net of tax

               --

 

          0.01

 

    Net income available to Common Stock

$    0.13

 

$     0.08

 

 

 

 

 

 

  Diluted

 

 

 

 

    Net income available to Common Stock before cumulative

 

 

 

 

        effect of change in accounting principle