Mercury Financial Results for the year ended 30 June 2018

Page 1

Financial Results for the year ended 30 June 2018

FRASER WHINERAY Chief Executive

21 August 2018

WILLIAM MEEK Chief Financial Officer


DISCLAIMER The information in this presentation has been prepared by Mercury NZ Limited with due care and attention. However, neither the company nor any of its directors, employees, shareholders nor any other person shall have any liability whatsoever to any person for any loss (including, without limitation, that arising from any fault or negligence) arising from this presentation or any information supplied in connection with it. This presentation may contain projections or forward-looking statements regarding a variety of items. Such projections or forwardlooking statements are based on current expectations, estimates and assumptions and are subject to a number of risks, uncertainties and assumptions. There is no assurance that results contemplated in any projections and forward-looking statements in this presentation will be realised. Actual results may differ materially from those projected in this presentation. No person is under any obligation to update this presentation at any time after its release to you or to provide you with further information about Mercury NZ Limited. Forward-looking statements are subject to any material adverse events, significant one-off expenses or other unforeseeable circumstances including hydrological conditions. A number of non-GAAP financial measures are used in this presentation, which are outlined in the appendix of the presentation. You should not consider any of these in isolation from, or as a substitute for, the information provided in the audited consolidated financial statements for the year ended 30 June 2018, which are available at www.mercury.co.nz. The information in this presentation is of a general nature and does not constitute financial product advice, investment advice or any recommendation. Nothing in this presentation constitutes legal, financial, tax or other advice.

2 DISCLAIMER


3 OUR MISSION


MERCURY’S COMPETITIVE ADVANTAGE 100% renewable generation > Two low-cost complementary fuel sources in base-load geothermal and peaking hydro

High performance teams > Dynamic company culture built on the understanding that our people set us apart

Superior asset location > North Island generation located near major load centres; rain-fed hydro catchment inflows aligned with winter peak demand

Track record of customer engagement > Brand capital built through customer-led innovation and rewarding loyalty

Substantial peaking capacity > The Waikato hydro system is the largest group of peaking stations in the North Island

Long-term commercial partnerships > With Maori landowners and other key stakeholders

4 MERCURY


5 FY2018 HIGHLIGHTS


FY2018 HIGHLIGHTS

$561m RECORD EARNINGS Achieved as the value of favourable hydrological conditions was realised by strong execution across the business

BRAND IDENTITY Multi-award-winning campaigns building brand capital to differentiate Mercury in intensely competitive retail market

9.1cps FINAL DIVIDEND Fully-imputed total ordinary dividend of 15.1cps; an increase of 3.4% versus FY2017

Customer-led technology

Stay-in-business capital expenditure of

DEVELOPMENT

$112m

Through completion of Metrix meter data project, SAP upgrade and customer technology platform upgrades

Included delivery of ICT projects and ongoing hydro refurbishment leading to material efficiency and capacity gains

COMPETITION

GROWTH

Retail market conditions highly competitive with market churn at record levels during the year

Acquisition of 19.99% stake in Tilt Renewables achieving exposure to Australian renewables transition; part of decade-long wind strategy

$50m SHARE BUYBACK

7,704GWh RECORD GENERATION As Mercury capitalised on opportunities provided by hydro inflows and maintained high geothermal availability

6 FY2018 HIGHLIGHTS

An efficient distribution of capital to shareholders while retaining balance sheet strength


FINANCIAL PERFORMANCE 800

698

734 FY2017

700 600

523

561

FY2018

$m

500 400

300

214 214

184

200

234

258 259 176 198

100

150

201 207 114 112

69

2

50

0 Energy Margin

Operating Expenditure

EBITDAF

NPAT

Underlying Earnings

Free Cash Flow New Investment Stay-In-Business Capital Expenditure

Declared Ordinary Dividend

Other Distributions

> EBITDAF, NPAT and Underlying Earnings up reflecting record total generation of 7,704GWh achieved as the value of favourable hydro inflows was captured by continued strong execution across the business > Free Cash Flow only up $1m due to timing of tax payments to impute prior year dividends (tax paid up $50m vs FY2017) > Stay-in-business capex was elevated reflecting ongoing hydro refurbishment and technology investment > $50m buyback of 15.6m shares as an efficient distribution of capital while retaining balance sheet strength > Total ordinary dividend of 15.1cps, the 10th year of ordinary dividend growth; above guidance reflecting share buyback

7 FINANCIAL PERFORMANCE


STRATEGIC DRIVERS & FY2018 OUTCOMES DELIVERING CUSTOMER ADVOCACY > Relative churn advantage

6.4% Mercury brand trader churn2 FY2017: 4.4% Market: 8.1%

19.8% Total churn2 FY2017: 17.7% Market: 21.0%

> Mercury brand trader churn1 significantly lower than market at 6.4%2 > Trader churn for all Mercury brands increased to be comparable to market at 8.0%2 versus 8.1% reflecting heightened market competition

> Customer-led technology investment > SAP technology platform upgrades enabling increased functionality and flexibility to meet customer needs and also improved efficiency and processes > Metrix data project delivering certified half-hourly meter reads to retailers

> Sustained brand momentum > Award-winning campaigns building strong and distinctive brand assets with associations with E-mobility and EVs in particular > Brand recognition steadily increasing (from 43% to 63%)4 since relaunch > Fulfilment of our customer promises to Reward, Inspire and Make It Easy > ~90,000 customers redeemed a Free Power Day in FY2018 > Over 155,000 customers registered to receive Airpoints™5 > Over 93,000 customers engaging with our Good Energy Monitor each week6 1

Switching where a customer changes retailer without moving house From EA data; 12-monthly rolling trader churn / total churn as at 30 June 2018 3 Based on Mercury’s monthly survey of residential customers, 3-monthly rolling average to 30 June 2018 / 2017 for Mercury brand only 4 Based on Mercury commissioned TRA brand survey 5 As at 30 June 2018 6 Weekly average over 12 months to 30 June 2018 2

8 FY2018 OUTCOMES

63% Customer satisfaction3 FY2017: 64%


1.06 0.87 FY2018 TRIFR1 FY2017: 1.05

LWAP/GWAP2 FY2017: 1.05

94% Geothermal availability3 FY2017: 96% Market4: ~97%

STRATEGIC DRIVERS & FY2018 OUTCOMES LEVERAGING CORE STRENGTHS > Goal of zero-harm > No high-severity incidents; TRIFR1 at 0.87 (down from 1.05 in FY2017)

> High-levels of employee engagement maintained > High levels of employee engagement in 2017 saw Mercury being recognised at the IBM 2017 Best Workplaces Awards and the 2018 New Zealand HR Awards > Employee engagement increased in 2018 to 81.5%5 from 81.0%5

> Enterprise-wide project execution > Completed major maintenance outages at four geothermal stations > Metrix half-hourly reconciled data re-platform brought online > Ongoing hydro refurbishment with the rehabilitation of the 1st of three units at Aratiatia Station and the 2nd of four units at Whakamaru Station leading to material increases in hydro efficiency and capacity > Southdown grid-scale battery storage being commissioned

> Competitive advantages deliver record earnings > Favourable hydrological conditions and strong execution across the business enabled record generation of 7,704GWh leading to FY2018 EBITDAF of $561m 1

9 FY2018 OUTCOMES

Total Recordable Injury Frequency Rate per 200,000 hours; includes onsite employees and contractors 2 Average price of purchases (LWAP) over average price of generation (GWAP) 3 Percentage of time plant able to generate after accounting for outages 4 Derived from Planned Outage Co-ordination Process New Zealand geothermal outage data (excluding Mercury operated plant) 5 As measured by the 2018 / 2017 IBM Employee Engagement Survey Engagement Index


15.1cps

STRATEGIC DRIVERS & FY2018 OUTCOMES

19.99% Tilt acquisition

DELIVERING SUSTAINABLE GROWTH > Managing cost

Total Ordinary Dividend FY2017: 14.6cps

> Opex flat versus FY2017 at $214m for fifth year running

> Investing in growth > Acquired a 19.99% stake in Tilt Renewables as a strong platform for gaining exposure to Australia’s accelerating renewables transition > Joint takeover offer with Infratil underway to advance Mercury’s meaningful interest in Tilt’s operational performance and growth opportunities

> Returns to shareholders > Efficient distribution of capital to shareholders through share buyback of 15.6m shares for $50m (circa 3.6cps) while retaining balance sheet strength > FY2018 total ordinary dividend up 3.4% to 15.1cps, above original guidance > FY2019 EBITDAF guidance is $515m1 on 4,200GWh of hydro generation, subject to any material events, significant one-off expenses or other unforeseeable circumstances including hydrological conditions > FY2019 ordinary dividend guidance up 2.6% to 15.5cps, which will be the 11th consecutive year of ordinary dividend growth

1

10 FY2018 OUTCOMES

Includes impact of IFRS changes, see slide 32 in Appendix for further details

$50m Share Buyback of 15.6m shares


11 MARKET DYNAMICS


FUTURES PRICES CURRENTLY UNRESPONSIVE TO PRICE VOLATILITY FUNDAMENTALS: SUPPLY AND DEMAND BETTER BALANCED

ANTICIPATED MARKET OUTCOMES > Demand growth > Increased wholesale price volatility > Futures price increase > Commercial and Industrial (C&I) upwards price pressure > Retail churn reduction > Upward pressure on retail price

12 MARKET DYNAMICS

✓ ✓ ? ? ? ?

} }

C&I market demonstrating higher tolerance for wholesale price risk Pressure on retail margins expected if wholesale price and volatility remains elevated


UNDERLYING FACTORS DRIVE STEADY DEMAND GROWTH > Demand higher, led by increases in the urban and dairy sectors > Up 0.8% in FY2018 (1HY2018 1.4% & 2HY2018 0.1%), 1.3% after normalising for temperature (1HY2018 2.1% & 2HY2018 0.6%) > Industrial demand decline remains a trend – reflecting ageing plant and relative global competitiveness > Increased focus on renewable energy may partially offset this trend as the industrial and transport sectors’ green shoots shift energy use away from fossil fuels

> Tiwai Point 4th potline restart expected to contribute ~0.5% demand growth in FY2019 (+1% annualised) FY2018 NORMALISED DEMAND GROWTH BY SECTOR

DEMAND

FY2014

FY2015

FY2017

FY2018

FY2016

16,000

Sector

GWh

Sector %

Total %

Urban1

+355

2.2%

0.9%

12,000

Rural1

+48

0.7%

0.1%

10,000

Dairy processing

+87

1.4%

0.2%

Irrigation

+23

2.0%

0.1%

4,000

Industrial

-20

(0.2%)

(0.1%)

2,000

Other

+36

5.1%

0.1%

Total

+529

13 MARKET DYNAMICS

1.3%

GWh

14,000

8,000 6,000

0 Urban*

Rural*

Dairy

Tiwai

Industrial (excluding Tiwai)

Source: Transpower SCADA data, Mercury 1 Normalised for temperature

Irrigation


FY2018 WHOLESALE PRICES REFLECT VARIABLE NATIONAL HYDROLOGY > Mercury benefitted from monthly price variation caused by swings in dry/wet conditions > Above average North Island (NI) inflows coincided with periods of low South Island (SI) storage in FY2018 > Large SI hydro catchments and associated hydrology is a primary driver of wholesale prices

> Higher prices and increased volatility show effect of recent supply/demand rebalancing

OTA Wholesale Price ($/MWh)

$300

~45% of annual national generation 83% of total hydro energy storage 72% of annual national inflows

$250

Jan 1999 to Jun 2016

$300

FY2017 FY2018

$200 $150 $100 $50 $0 -1500

-1000

-500

0

NI MONTHLY HYDRO STORAGE AND PRICE

OTA Wholesale Price ($/MWh)

SI MONTHLY HYDRO STORAGE AND PRICE

500

Delta to SI Storage Average (GWh)

1000

1500

$250

Jan 1999 to Jun 2016

~15% of annual national generation 17% of total hydro energy storage 28% of annual national inflows

FY2017 FY2018

Mercury benefits from high prices and high volumes

$200 $150 $100 $50 $0 -400

-200

0

200

Delta to NI Storage Average (GWh) Graphs Source: NZX Hydro, Pricing Manager (NZX), Mercury

14 MARKET DYNAMICS

400


MERCURY’S HYDRO ADVANTAGE LIFTS GENERATION VALUE > Value of low correlation of Mercury’s hydro catchment to SI hydrology shown by higher EBITDAF 3/Generation ratio > Also highlighted by Mercury’s consistently higher hydro generation GWAP/TWAP 1 ratio > Long-term hydro generation GWAP/TWAP ratio is 1.10 versus 0.96 for major SI hydro generators2 EBITDAF3 / TOTAL GENERATION

MCY

90

GNE

CEN

HYDRO GWAP / TWAP RATIO

MEL

1.3

MCY MCY Long-Term Ratio SI SI Long-Term Ratio

80 1.2

70

$ / MWh

60

1.1

50 1.0

40 30

0.9

20 0.8

10 0

Financial Year Source: Company Reporting, WITS, Mercury

15 MARKET DYNAMICS

Financial Year Source: WITS, Pricing Manager (NZX), Mercury 1 Generation-Weighted Average Price / Time-Weighted Average Price 2 Based on 10 years to 30 Jun 2018 3 Analyst consensus figures used for GNE and MEL FY2018 EBITDAF, all other figures from company reports

2018

2017

2016

2015

2014

2013

2012

2011

2010

2009

2018

2017

2016

2015

2014

2013

2012

2011

2010

2009

0.7


FUTURES MARKET UNRESPONSIVE TO PRICE VOLATILITY > Short-term futures prices sensitive to hydrological conditions > Medium-term futures prices still range-bound (~$73-$83/MWh Otahuhu) despite increased wholesale price volatility > Negative futures prices margin relative to wholesale prices in FY2018 HISTORICAL ASX FUTURES PRICES

Otahuhu

OTAHUHU FUTURES AND SPOT PRICES

ASX Futures

(Rolling 2 year average price starting 3 quarters ahead)

Benmore

(Monthly average 2 year price starting 3 quarters ahead)

Spot (Monthly average)

$140

$95

$120

$90

$/MWh

$80 $75

$80 $60

Graphs Source: ASX, Pricing Manager (NZX)

16 MARKET DYNAMICS

Apr-19

Oct-18

Apr-18

Oct-17

Apr-17

Oct-16

Apr-16

Oct-15

Apr-15

Oct-14

Apr-14

Oct-13

Jul-18

Jan-18

Jul-17

Jan-17

Jul-16

Jan-16

Jul-15

Jan-15

Jul-14

$0

Jan-14

$65

Jul-13

$20

Jan-13

$70

Apr-13

$40

Jul-12

$/MWh

$100

Futures pricing flat

$85


RETAIL MARKET HIGHLY COMPETITIVE > Intense retail competition in 2H FY2018 contributed to Mercury customer numbers decreasing by 4,000 in FY2018 > Customer satisfaction1 based on Mercury’s survey remained stable going from 64% in FY2017 to 63% Mercury Group Mercury Brand Prior 12mth Mercury Switches Net Switches

10,000 8,000 6,000 4,000 2,000 0 -2,000 -4,000 -6,000 -8,000 -10,000 30% 20% 10% 0%

NATIONAL CHURN RATE

All Retailers

(12mth rolling)

Mercury Mercury Brand

25%

}

Annual Churn

20%

10%

} Jul-18

Apr-18

Jan-18

Oct-17

Jul-17

Apr-17

Jan-17

Oct-16

Jul-16

Jul-18

Apr-18

Jan-18

Oct-17

Jul-17

Apr-17

Jan-17

Oct-16

0%

17 MARKET DYNAMICS

All switches

15%

5%

Jul-16

Switches Withdrawn2

Switches

NATIONAL SWITCHING

Source: Electricity Authority, EMI – Market share trends and switching breakdown 1 Based on Mercury’s monthly survey of residential customers, 3-monthly rolling average to 30 June for Mercury brand only 2 Switches which were initiated but not completed (inclusive of saves) 3 A trader switch is where a customer changes retailer without changing house

Trader switches3


MERCURY BRAND MAINTAINS CHURN ADVANTAGE > Mercury brand has kept a material churn advantage compared to the rest of the market > Mercury group churn has increased to near-market levels as smaller brands have experienced elevated churn due to the nature of their customer base NATIONAL TRADER CHURN

Market GNE TPW Ex-Tauranga 1 MCY Group Other

(12mth rolling) 12%

CEN MEL TPW MCY Brand

AUCKLAND2 TRADER CHURN

Market GNE TPW MCY Group

(12mth rolling) 18%

CEN MEL Other MCY Brand

Annual Churn

9%

6%

12% 9% 6% 3%

18 MARKET DYNAMICS

Graphs source: Electricity Authority, EMI – Switching breakdown 1 Tauranga (Powerco) 2 Auckland (Vector)

Jul-18

Apr-18

Jan-18

Oct-17

Jul-17

Apr-17

Jan-17

Oct-16

Jul-16

Jul-18

Apr-18

Jan-18

Oct-17

Jul-17

Apr-17

Jan-17

0%

Oct-16

3%

Jul-16

Annual Churn

15%


POLICY FOCUS OF NEW GOVERNMENT Electricity Price Review > Announced as part of coalition government agreement following September 2017 general election > Focus on incremental changes designed to improve customer access, affordability and energy literacy > Issues paper expected September 2018 followed by a submission process and workshops with stakeholders and consumers

Climate Change > Legislation this year likely as some cross Party support exists for tightening NZ’s emissions reductions target, improving the Emissions Trading Scheme and establishing an independent Climate Commission similar to the United Kingdom model > Interim Climate Change Committee investigating options, costs and practicality of transitioning to a low emissions energy future > Electrification across the economy key to a low carbon economy with scope to transform the transport and industrial heat sectors, opportunity to establish economy-wide low emissions energy target and remove barriers to further investment in renewable electricity generation

Thermal Fuel Discouraged > New Zealand signatory to a November 2017 agreement to phase coal out of power generation by 2030 > Government announced that no new off-shore oil and gas drilling permits will be issued (April 2018)

Transmission Pricing Methodology > Electricity Authority remains committed to a beneficiaries pay approach to transmission pricing; next update December 2018

19 MARKET DYNAMICS


MERCURY’S LONG-TERM WIND JOURNEY Mercury must participate in wind to materially take part in renewable generation development in the medium-term > More than decade long journey leads to optimal development options > Large-scale development delayed by low demand growth environment over the past decade

> Acquisition of stake in Tilt Renewables is an extension of our long-term growth strategy > Robust portfolio of operating wind farms in both Australia and New Zealand; best Australian pipeline > Aligned with our signalled strategy for economic growth > Allowing meaningful participation in Australia’s accelerating transition to renewable energy sources

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

2016

2017

Investments Projects

Tilt 0

Up to 10-12 core prospects across NI & SI

Reduced to 2-3 by 2013

2 (consented)

Turitea

Consenting processes

Milestones

2018

Puketoi PNCC selects MCY as developer for Turitea

20 MARKET DYNAMICS

Turitea landowner agreements signed

Puketoi landowner agreements signed

Turitea consents final

Puketoi consents final


21 FINANCIAL SUMMARY


FY2018 FINANCIAL HIGHLIGHTS

$561m

$234m

2.0x

EBITDAF, up $38m, reflecting favourable hydro inflows and continued strong company-wide performance

NPAT, up $50m, reflecting higher earnings, fair value gains and reduction in impairments offset by higher tax expense

Debt/EBITDAF, consistent with BBB+ credit rating and headroom for growth; impacted by record earnings (2.3x after normalising earnings for hydro variance)

$259m

$50m

15.1cps

Free Cash Flow, reflecting strong cashflows from low cost 100% renewable generation and tax prepayments for dividend imputation

Share buyback as an efficient means of returning capital while retaining balance sheet strength

Fully-imputed full-year ordinary dividend declared, above original guidance due to share buyback

22 FINANCIAL SUMMARY


CONTINUOUS FOCUS ON CAPITAL MANAGEMENT Operating Cash Flow

Stay-in-business capital expenditure Capital returns to shareholders

Investment in growth

Free Cash Flow

Ordinary dividend

23 FINANCIAL SUMMARY

Repayment of debt


STABLE CAPITAL STRUCTURE > BBB+ rating is key reference point for dividend policy and an efficient and sustainable capital structure > S&P re-affirmed Mercury’s credit rating of BBB+/stable on 11 December 2017 > One-notch upgrade given majority Crown ownership

> Capital management continuously reviewed > Targeting gearing at low end of Debt / EBITDAF between 2.2x and 3.0x (within key ratio for stand-alone S&P credit rating BBB) to provide debt headroom due to Government minimum equity ownership requirement > Gearing range reflects flexibility afforded by Treasury stock retained from share buyback > Debt / EBITDAF 2.0x at 30 June 20181 (2.3x after EBITDAF normalisation for above-average hydro generation)

30 June 2018

30 June 2017

30 June 2016

30 June 2015

30 June 2014

1,249

1,038

1,068

1,082

1,031

27.5

23.9

24.4

24.5

24.3

1

1

1

1

2.1

Net debt ($m) Gearing ratio (%) Debt/EBITDAF (x)

Capital management priority

2.0

1.8

2.0

Capital returns Growth 1

24 FINANCIAL SUMMARY

2.0

Adjusted for S&P treatment of Mercury’s Capital Bond


FY2019 GUIDANCE SUMMARY > FY2019 EBITDAF guidance is $515m on 4,200GWh of hydro generation, subject to hydrological volatility, wholesale market conditions and any material adverse events, significant one-off expenses or other unforeseeable circumstances > FY2019 ordinary dividend guidance is up 2.6% to 15.5cps > FY2019 operating expenditure is forecast to be flat versus FY2018 > FY2019 stay-in-business capital expenditure guidance is $95m > FY2019 Free Cash Flow will be positively affected by the roll-off of historical interest rate hedges (circa $20m net annual cash flow benefit); partially offset by increased debt

25 FINANCIAL SUMMARY


FY2019 GUIDANCE – UNDERLYING EARNINGS GROWTH > FY2019 EBITDAF guidance assumes: > 4,200GWh of hydro generation (747GWh less than FY2018, 200GWh above average) > Operating expenditure flat relative to FY2018 > Growth from technology investment to improve customer profitability, cost transparency and trading performance INDICATIVE GUIDANCE BRIDGE

Increase

Decrease

580 550 62 520

$m

~15 490

~15

~15

562

460

515

500 430 400 FY2018 Actual

Hydro and Other Adjustments (4,150GWh)

FY2018 Original Guidance

Hydro Normalisation (4,000GWh)

Hydro Adjustment (4,200GWh) 1

26 FINANCIAL SUMMARY

Other 1

FY2019 Guidance

Includes impact of IFRS changes, see slide 32 in Appendix for further details


A DECADE OF ORDINARY DIVIDEND GROWTH > FY2018 fully imputed ordinary final dividend of 9.1cps which will be the 10 th consecutive year of ordinary dividend growth > FY2019 ordinary dividend guidance is an increase of 2.6% to 15.5cps reflecting the reduced number of shares on issue following the completion of the share buyback DECLARED DISTRIBUTIONS

Interim dividend

Final dividend

Special dividend

Share buyback

Ordinary dividend guidance

25

Cents per share

20

15

10

5

0 2008

2009

2010

2011

2012

2013

2014

Financial Year

27 FINANCIAL SUMMARY

2015

2016

2017

2018

2019F


INVESTING IN LONG-TERM CAPABILITY > Stay-in-business capital expenditure will be elevated in FY2019 primarily due to Auckland office consolidation for two thirds of employees ($16m for office move) > Consistent with medium-term guidance plus cost of new building development

> Planned stay-in-business capital expenditure in FY2019 also includes: > Continued investment in long-lived asset capability as Waikato hydro system refurbishment continues at Aratiatia, Whakamaru and Karapiro stations – resulting in material efficiency and capacity gains > Continued technology investment to realise functionality of new systems CAPITAL INVESTMENT

New investment

400

Stay-in-business

350

Stay-in-business capital expenditure for the period FY2013 through FY2018 averages ~$80m

300

$m

250 200

288

100 50

150

183

150

33

2

31

74

69

60

79

2012

2013

2014

2015

13 59

114

112

95

2017

2018

2019F

0

28 FINANCIAL SUMMARY

2016 Financial Year


Q&A 29 Q&A


EBITDAF BRIDGE (FY2018 vs. FY2017) > Energy margin up $36m > Record generation with 171GWh more generation from renewable sources > Energy Cost increased with higher wholesale price > Contribution from CFD sales was $40m, up $6m on FY2017

> Operating expenditure flat year-on-year > Other revenue up $2m due to increases in revenue from metering and services provided to third parties Improvement Reduction

Energy Margin up $36m

750 700

$m

650

217

192

600

5

6

2 0

550 500 450

561

523

400 EBITDAF FY2017

Generation

Energy Cost

1

CFDs

Customer Sales

1

30 APPENDIX

Other Revenue

2

Operating Expenditure

EBITDAF FY2018

Energy cost excludes gas generation purchases and volume impacts of end user sales, which are included within generation and customer sales respectively 2 Other revenue includes the direct costs related to metering services and the purchase of solar equipment


DIVERSIFIED FUNDING PROFILE DEBT MATURITIES AS AT 30 JUNE 2018 400 350

Domestic Wholesale Bonds

US Private Placement

Drawn Bank Facilities1

Capital Bond

Undrawn Bank Facilities

300

$m

250 200 150 100

50 2019

2020

2021

2022

2023

2024

2025

2026

2027

2045

Financial Year

> Committed bank loan facilities were $650m as at 30 June > The average debt maturity profile for committed facilities was 7.2 years as at 30 June 2018 > Interest costs have been elevated due to interest rate hedges put in place in 2008 during the company’s domestic geothermal investment programme. These hedges are rolling off with a circa $20m net annual cash flow benefit in FY2019.2 1 2

31 APPENDIX

Drawn bank facilities includes issued commercial paper Assuming similar debt levels to FY2018


NEW IFRS STANDARDS > Mercury will adopt IFRS 9 (Financial Instruments), IFRS 15 (Revenue From Contracts With Customers) and IFRS 16 (Leases) from FY20191 > Under IFRS 152, credits awarded to customers in the form of upfront discounts will be recognised immediately against revenue (previously recognised in expenses) and commissions directly attributable to obtaining new customers will be capitalised to the balance sheet and amortised back to expenses over a two year period > IFRS 16 reclassification of operating lease payments will reduce expenses (increasing EBITDAF) but increase depreciation and interest with no material impact on net profit > IFRS 9 will have minimal impact on fair value movements through the income statement IMPACT ON GUIDANCE

IFRS 15

IFRS 16

EBITDAF (Old standards)

Total 510

Revenue

-4

-4

Other expenses

3

6

9

EBITDAF (New standards)

-1

6

515

1

32 APPENDIX

Comparative financial statements for FY2018 will be restated under new IFRS for the FY2019 Interim and Annual Reports 2 IFRS 15 will be reflected in Operating Statistics from Q1 FY2019; Electricity Sales VWAP will be negatively impacted


FOR FURTHER INFORMATION >> TIM THOMPSON | HEAD OF TREASURY & INVESTOR RELATIONS T. 0275 173 470 E. INVESTOR@MERCURY.CO.NZ


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