ATP Oil & Gas: modeFinance Credit report

Page 1

Monday, 20 August 2012

ATP OIL & GAS CORP

MORE Credit Rating

C

D

CC CCC

B

BB BBB

A

AA AAA

key

If you want to know more, ASKMORE modeFinance’s credit report.

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Almost every day millions of people around the world are wondering the real creditworthiness of the companies with which they are in business. Every day these questions remain unanswered. modeFinance now aims to answer these questions in a simple, complete and immediate way. TM

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ATP OIL & GAS CORP

Identification number

US760362774

Country

United States of America

ZIP code and city

77027 - HOUSTON

Address

SUITE 200 +1 713 622 3311 www.atpog.com atpinvest@atpog.com

Legal form

Not available

Account

Consolidated

Incorporation date

1991

NACE 2 Sector

0610 - Extraction of crude petroleum

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ASKMORE is the modeFinance product which gives the chance to evaluate the credit risk for every company from all around the world.

ASKMORE

Company name

Listed Status

Active

MORE Credit limit

2,100,000 e

plans 3 types of reports:

Turnover (th e) Rating s-peek

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ASKMORE Basic: This report includes modeFinance ’ s MORE Credit Ratings and MORE Credit Limit to help you in the decision making. It covers all essential information including financial statements of the last three years and descriptive information including trade description and sector analysis. This report type is ideally suited for decisions on transactions with each level of credit risk.

31/12/2010

31/12/2009

531,114

327,622

216,683

CCC

CC

CCC

16.00%

42.00%

16.00%

100%

100%

100%

19.37

12.06

3.70

1.05

1.08

1.27

Current Ratio

0.35

0.75

0.92

Quick Ratio

0.35

0.75

0.92

Probability of default

Plus

Basic

31/12/2011

Confidence Level

TM

Solvency ratios Leverage ratio Total asset/Total liabilities Liquidity ratios

Profitability and economic equilibrium ratios Return on investement ROI (%)

5.29

-4.14

-0.61

-126.50

-138.42

-8.70

Asset turnover

0.20

0.13

0.11

Interest paid weight

1.82

-1.63

-2.37

Gross Profit/Operating revenue

0.82

0.69

0.73

0.53

-0.07

-0.42

Return on equity ROE (%)

Interest Coverage ratios EBIT interest coverage ratio

Analysis and trend of financial strength

modeFinance Headquarter Building A - AREA Science Park Padriciano 99 - 34149 Trieste - Italy Ph.: +39 040 375 5337 Fax: +39 040 375 6741 info@modefinance.com TM

key askMORETM is a registered mark of modeFinanceTM

MORE Credit Rating

D not available

non return

C

CC

extremly pathological pathological

CCC

B

BB

BBB

A

AA

AAA

high danger

weak

sufficient

adequate

good

very strong

extremely strong


ATP OIL & GAS CORP

Monday, 20 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

AA AAA

key

Sector Analysis Company

Healthy

Balanced

Vulnerable

Risky

Solvency ratios Leverage ratio

19.37

0.45

1.24

1.10

-1.57

Total asset/Total liabilities

1.05

3.23

1.79

1.80

0.87

Current Ratio

0.35

2.51

1.04

0.77

0.55

Quick Ratio

0.35

2.07

0.89

0.74

0.55

Liquidity ratios

Profitability and economic equilibrium ratios Return on investement ROI (%)

5.29

18.12

7.21

-5.32

-87.48

-126.50

17.84

10.77

-12.36

-183.70

Asset turnover

0.20

0.40

0.31

0.25

0.23

Interest paid weight

1.82

0.02

0.14

-0.05

-0.12

Gross Profit/Operating revenue

0.82

0.74

0.67

0.55

0.62

0.53

46.61

5.61

-4.73

-1.58

Days Sales Of Inventory (DIO)

0

13

13

11

NaN

Days Sales Outstanding (DSO)

38

36

48

36

83

Days Payable Outstanding (DPO)

0

22

31

40

245

Cash Conversion Cycle (DIO + DSO - DPO)

38

28

24

15

NaN

-

42

110

49

3

CCC

A

BBB

B

CC

Return on equity ROE (%)

Interest Coverage ratios EBIT interest coverage ratio Cash Conversion Cycle (days)

Numer of analyzed companies (Average) Rating

The sector has been chosen according to: international companies in the sector NACE 2 0610with financial data of year 2011.

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Area Science Park, Padriciano 99. 34149 Trieste, Italy Tel. +39 040 3755337 Fax +39 040 3756741


ATP OIL & GAS CORP

Monday, 20 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

key

Sector Analysis - Graphs

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Area Science Park, Padriciano 99. 34149 Trieste, Italy Tel. +39 040 3755337 Fax +39 040 3756741

AA AAA


ATP OIL & GAS CORP

Monday, 20 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

AA AAA

key

Balance Sheet BALANCE SHEET (th e)

31/12/2011

31/12/2010

31/12/2009

Accounting practice

Local GAAP

Local GAAP

Local GAAP

0.77286

0.748

0.69416

Total assets

2,619,039

2,460,996

1,945,819

Fixed assets

2,474,404

2,226,132

1,747,354

0

0

0

2,424,779

2,172,668

1,725,749

Exchange rate USD - EUR

Intangible fixed assets Tangible fixed assets Other fixed assets Current assets

49,625

53,465

21,606

144,635

234,864

198,464

0

0

0

Debtors

54,585

69,367

36,479

Other current assets

90,049

165,496

161,986

50,760

115,712

75,636

Shareholders funds

128,595

188,486

413,668

Capital

226,283

104,758

97,217

Other shareholders funds

-97,688

83,727

316,451

Total liabilities

2,490,444

2,272,511

1,532,150

Non current liabilities

2,077,263

1,958,255

1,315,364

Long term debt

1,527,287

1,389,622

832,880

549,975

568,633

482,484

Current liabilities

413,181

314,256

216,786

Loans

26,160

16,175

11,688

0

0

0

387,021

298,080

205,098

2,619,039

2,460,996

1,945,819

31/12/2011

31/12/2010

31/12/2009

Stocks

Cash & cash equivalent

Other non-current liabilities

Creditors Other current liabilities Total shareh. funds & liab. NET DEBT (th e) Short term debts Long term debt

26,160

16,175

11,688

1,527,287

1,389,622

832,880

Cash & cash equivalent Net debt

50,760

115,712

75,636

1,502,687

1,290,086

768,932

31/12/2011

31/12/2010

Working capital Net Current Assets

31/12/2009

-

-

-

-268,546

-79,392

-18,322

31/12/2011

31/12/2010

31/12/2009

Days Sales Of Inventory (DIO)

0

0

0

Days Sales Outstanding (DSO)

38

77

61

Days Payable Outstanding (DPO) Cash Conversion Cycle (DIO + DSO - DPO)

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0

0

0

38

77

61

Area Science Park, Padriciano 99. 34149 Trieste, Italy Tel. +39 040 3755337 Fax +39 040 3756741


ATP OIL & GAS CORP

Monday, 20 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

AA AAA

key

Income Statement INCOME STATEMENT (th e)

31/12/2011

31/12/2010

31/12/2009

Accounting practice

Local GAAP

Local GAAP

Local GAAP

0.77286

0.748

0.69416

Exchange rate USD - EUR Sales

531,114

327,622

207,198

62

58

-

0

0

9,485

Operating revenue / turnover

531,114

327,622

216,683

Total operating costs

397,885

339,237

228,643

Costs growth (%)

17

48

-

Service costs

-

-

-

Material costs

-

-

-

Costs of employees

-

-

-

EBITDA

411,557

204,372

127,879

Depreciation

278,328

215,987

139,838

Revenues growth (%) Other revenues +/- variation in inventories and contract in progress + Fixed assets own construction capitalized

EBIT Financial P/L Financial revenue Financial expenses Interest paid P/L before tax Extr. and other P/L Extr. and other revenue Extr. and other expenses P/L before tax + Extr. and other P/L Taxation

133,228

-11,616

-11,960

-247,000

-256,407

-28,381

172

521

493

247,172

256,928

28,874

252,269

166,134

28,380

-113,772

-268,023

-40,341

-34,937

-20,010

-11,270

-

-

-

-

-

-

-148,709

-288,032

-51,611

13,964

-27,132

-15,642

-162,673

-260,900

-35,969

31/12/2011

31/12/2010

P/L for period

Costs of Good Sold

31/12/2009

95,412

100,021

59,156

Gross Profit

435,702

227,601

157,527

Other Operating Expenses

302,474

239,216

169,487

31/12/2011 Cash flow Added value

103,869

-

-

-

59

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31/12/2009

-44,913

31/12/2011 Number of employees

31/12/2010

115,656

31/12/2010

31/12/2009

55

Area Science Park, Padriciano 99. 34149 Trieste, Italy Tel. +39 040 3755337 Fax +39 040 3756741

63


ATP OIL & GAS CORP

Monday, 20 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

key

Evolutions and trends

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Area Science Park, Padriciano 99. 34149 Trieste, Italy Tel. +39 040 3755337 Fax +39 040 3756741

AA AAA


ATP OIL & GAS CORP

Monday, 20 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

AA AAA

key

Qualitative information Full overview

The company is engaged in the acquisition, development, and production of oil and natural gas properties in the Gulf of Mexico, the North Sea, and the United Kingdom. The company has its registered office located in Houston, United States. It was founded in the year 1991. The company is publicly traded on the NASDAQ National Market under the trading symbol ATPG. The company’s business strategy is to enhance shareholder value primarily through the acquisition, development and production of properties that the company contain oil and natural gas in commercial quantities in areas that have: undeveloped reserves or reservoirs; close proximity to developed markets for oil and natural gas; existing infrastructure of oil and natural gas pipelines and production / processing platforms; and a relatively stable regulatory environment for offshore oil and natural gas development and production. It primarily focuses its efforts on oil and natural gas properties where previous drilling has encountered reservoirs that appear to contain commercially productive quantities of oil and gas. Many of these properties contain proved undeveloped reserves that are economically attractive to the company but are not strategic to major or exploration - oriented independent oil and natural gas companies. Its management team has engineering, geological, geophysical, technical and operational expertise in successfully developing and operating properties in both its current and planned areas of operation. The company sells its oil and natural gas production under price sensitive or market price contracts. Its revenues, profitability and future growth depend on prevailing prices for oil and natural gas. As of December 2006, it had leasehold and other interests in 72 offshore blocks, 44 platforms, and 112 wells, including 14 subsea wells in the Gulf of Mexico, as well as in 11 blocks and 2 company - operated subsea wells in the North Sea. The company has estimated net proved reserves of 636. 9 billion cubic feet equivalent comprising 329. 2 billion cubic feet of natural gas and 51. 3 million barrels of crude oil. Through its subsidiaries, it is also present in the Netherlands.

History

Not available.

Primary business line

Engaged in the acquisition, development, and production of oil and natural gas properties in the Gulf of Mexico, the North Sea, and the United Kingdom.

Secondary business line

Not available.

Main activity

Services.

Secondary activity

Not available.

Main products and services

Oil and natural gas properties.

Size estimate

Not available.

Strategy, organization and policy

To enhance shareholder value primarily through the acquisition, development and production of properties that the company contain oil and natural gas in commercial quantities in areas that have: Undeveloped reserves or reservoirs; close proximity to developed markets for oil and natural gas; existing infrastructure of oil and natural gas pipelines and production / processing platforms; and a relatively stable regulatory environment for offshore oil and natural gas development and production.

Strategic alliances

Not available.

Membership of a network

Not available.

Main brand names

Not available.

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Area Science Park, Padriciano 99. 34149 Trieste, Italy Tel. +39 040 3755337 Fax +39 040 3756741


ATP OIL & GAS CORP

Monday, 20 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

key

Main domestic country

United States of America.

Main foreign countries or regions

Gulf of Mexico; North Sea; United Kingdom; Netherlands.

Main production sites

Not available.

Main distribution sites

Not available.

Main sales representation sites

Not available.

Main customers

Not available.

Auditor/Advisor/Bank name

type

address

PRICEWATERHOUSECOOPERS LLP American Stock Transfer & Trust

Auditor Transfer Agent

-

Board name

date of birth

nationality

function

Mr. Burt A Adams Mr. Chris A Brisack

-

-

Independent Director Independent Director

Mr. Mr. Mr. Mr. Mr.

-

-

Independent Director Independent Director Independent Director Independent Director Independent Director

-

-

Independent Director

Arthur H Dilly George R Edwards Robert J Karow Brent M Longnecker Gerard J Swonke

Mr. Walter Wendlandt

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Area Science Park, Padriciano 99. 34149 Trieste, Italy Tel. +39 040 3755337 Fax +39 040 3756741

AA AAA


ATP OIL & GAS CORP

Monday, 20 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

AA AAA

key

Sharehoders (the first twenty shareholders ordered by Direct %)) Rating:

BULMAHN PAUL T. Country ISO code NACE Rev. 2, Core code Direct % Total % Address : Not available

-

Operating Revenue (MIL $)

9.27 -

-

Total Assets (MIL $) Number of Employees Information date

2012/04

ALETHEIA RESEARCH AND MANAGEMENT, INC. via its funds

Rating:

Country ISO code NACE Rev. 2, Core code Direct %

US -

Operating Revenue (MIL $) Total Assets (MIL $) Number of Employees

Total % Address : Not available

5.54

Information date

2012/03

Rating:

BB

US 5.07

Operating Revenue (MIL $) Total Assets (MIL $) Number of Employees Information date

9081 179896 10100 2012/03

Country ISO code NACE Rev. 2, Core code Direct %

US -

Operating Revenue (MIL $) Total Assets (MIL $) Number of Employees

2017.7 1830.07 9500

Total % Address : Not available

4.20

Information date

2012/03

US 4.04

Operating Revenue (MIL $) Total Assets (MIL $) Number of Employees Information date

Country ISO code NACE Rev. 2, Core code

US -

Operating Revenue (MIL $) Total Assets (MIL $)

119.33 24014.19

Direct % Total % Address : Not available

2.85

Number of Employees Information date

159 2012/03

CH 2.73

Operating Revenue (MIL $) Total Assets (MIL $) Number of Employees Information date

BLACKROCK, INC. via its funds Country ISO code NACE Rev. 2, Core code Direct % Total % Address : Not available

Rating:

VANGUARD GROUP, INC. THE via its funds

Rating:

STATE STREET CORPORATION via its funds Country ISO code NACE Rev. 2, Core code Direct % Total % Address : Not available

9594 216827 29740 2012/03

Rating:

D. E. SHAW & CO., L.P. via its funds

Rating:

CREDIT SUISSE GROUP AG via its funds Country ISO code NACE Rev. 2, Core code Direct % Total %

0.61 9

23562.55 1115065.37 49700 2012/03

Address : Not available

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Area Science Park, Padriciano 99. 34149 Trieste, Italy Tel. +39 040 3755337 Fax +39 040 3756741


ATP OIL & GAS CORP

Monday, 20 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

AA AAA

key

Rating:

ALTA ADVISERS LIMITED via its funds Country ISO code NACE Rev. 2, Core code Direct % Total % Address : Not available

Operating Revenue (MIL $) Total Assets (MIL $) Number of Employees Information date

US

Operating Revenue (MIL $)

NACE Rev. 2, Core code Direct % Total % Address : Not available

1.33

Total Assets (MIL $) Number of Employees Information date

US 1.23

Operating Revenue (MIL $) Total Assets (MIL $) Number of Employees Information date

US

Operating Revenue (MIL $)

0 2012/03

Rating:

BANK OF AMERICA CORPORATION via its funds Country ISO code NACE Rev. 2, Core code Direct % Total %

34.59 21.36 28 2012/03

Rating:

SUSQUEHANNA INTL GROUP via its funds Country ISO code

BBB

GB 1.34

86393 2129046 284635 2012/03

Address : Not available

Rating:

NORTHERN TRUST CORPORATION via its funds Country ISO code NACE Rev. 2, Core code Direct % Total % Address : Not available

1.00

Total Assets (MIL $) Number of Employees Information date

3769.64 100223.74 14018 2012/03

TEACHERS INSURANCE & ANNUITY ASSOCIATION OF AMERICA via its funds

Rating:

Country ISO code NACE Rev. 2, Core code Direct %

US -

Operating Revenue (MIL $) Total Assets (MIL $) Number of Employees

11726.6 225931.3 0

Total % Address : Not available

0.92

Information date

2012/03

US 0.81

Operating Revenue (MIL $) Total Assets (MIL $) Number of Employees Information date

Country ISO code NACE Rev. 2, Core code

US -

Operating Revenue (MIL $) Total Assets (MIL $)

28811 923225

Direct % Total % Address : Not available

0.70

Number of Employees Information date

33300 2012/03

Rating:

ANTHION CAPITAL GP LLC via its funds Country ISO code NACE Rev. 2, Core code Direct % Total % Address : Not available

0 2012/03

Rating:

GOLDMAN SACHS GROUP, INC via its funds

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Area Science Park, Padriciano 99. 34149 Trieste, Italy Tel. +39 040 3755337 Fax +39 040 3756741


ATP OIL & GAS CORP

Monday, 20 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

AA AAA

key

Rating:

JP MORGAN CHASE & CO. via its funds Country ISO code NACE Rev. 2, Core code Direct % Total % Address : Not available

US 0.53

Operating Revenue (MIL $) Total Assets (MIL $) Number of Employees Information date

Country ISO code

NO

Operating Revenue (MIL $)

NACE Rev. 2, Core code Direct % Total % Address : Not available

0.52

Total Assets (MIL $) Number of Employees Information date

97234 2265792 260157 2012/03

Rating:

GOVERNMENT OF NORWAY via its funds

2011/12

JACOBS LEVY EQUITY MANAGEMENT, INC. via its funds

Rating:

Country ISO code NACE Rev. 2, Core code Direct % Total %

US 0.46

Operating Revenue (MIL $) Total Assets (MIL $) Number of Employees Information date

US

Operating Revenue (MIL $)

2.9 23 2012/03

Address : Not available

Rating:

MILLENNIUM MANAGEMENT, LLC via its funds Country ISO code NACE Rev. 2, Core code Direct % Total % Address : Not available

0.39

-

Total Assets (MIL $) Number of Employees Information date

0 2012/03

BANK OF NEW YORK MELLON CORPORATION via its funds

Rating:

Country ISO code NACE Rev. 2, Core code Direct %

US -

Operating Revenue (MIL $) Total Assets (MIL $) Number of Employees

14730 325266 48700

Total % Address : Not available

0.38

Information date

2012/03

CA 0.35

Operating Revenue (MIL $) Total Assets (MIL $) Number of Employees Information date

Rating:

ROYAL BANK OF CANADA RBC via its funds Country ISO code NACE Rev. 2, Core code Direct % Total % Address : Not available

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24391.89 797261.24 68480 2012/03

Area Science Park, Padriciano 99. 34149 Trieste, Italy Tel. +39 040 3755337 Fax +39 040 3756741


ATP OIL & GAS CORP

Monday, 20 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

AA AAA

key

Subsidiaries (the first twenty subsidiaries ordered by Direct %) Rating:

ATP OIL & GAS (NETHERLANDS) B.V. Country ISO code NACE Rev. 2, Core code Direct % Total %

NL

A

Operating Revenue (MIL $)

100.00 100.00

Total Assets (MIL $) Number of Employees Information date

17.37 2 2012/02

Rating:

C

Country ISO code

GB

Operating Revenue (MIL $)

20.91

NACE Rev. 2, Core code Direct % Total %

WO WO

Total Assets (MIL $) Number of Employees Information date

Country ISO code

US

Operating Revenue (MIL $)

NACE Rev. 2, Core code Direct % Total %

MO -

Total Assets (MIL $) Number of Employees Information date

ATP OIL & GAS (UK) LIMITED

386.52 7 2012/05

Rating:

ATP ENERGY INC

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8.4 48 2012/01

Area Science Park, Padriciano 99. 34149 Trieste, Italy Tel. +39 040 3755337 Fax +39 040 3756741


ATP OIL & GAS CORP

Monday, 20 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

AA AAA

key

ASKMORE rating guide General vision

A credit rating is an opinion of the general creditworthiness of an obligor (issuer rating), or the creditworthiness of an obligor in respect of a specific debt security, or other financial obligation (issue rating), based on relevant risk factors. The Multi Objective Rating Evaluation (MORE) model is essentially used to assess the level of distress of industrial companies by using data included in financial statements. The basic idea of the model is to analyze a set of financial and economic ratios in a predictive corporate bankruptcy model with the purpose of creating a fundamental credit rating model for each industrial sector. Results of the model are obtained by applying newly developed numerical methodologies, drawing together financial theory, data mining and engineering design methodologies. The heart of MORE is a multi dimensional and multi objective algorithm that produces a classification of each company, by taking into account any attributes (such as sector and country) characterizing a firm. The model gives the opportunity to assign a rating to a company even without considering a complete data analysis and allows to process quality information. It induces a better understanding of a company’s strength and weakness thanks to sophisticated data mining tools and taking into account the analyst knowledge. The MORE rating vision is to look at the fundamental economics of the company. The main idea is to evaluate the rating observing every aspect of the economical and financial behavior of the company: better is the equilibrium between the different aspects, better will be the final rating. This is done studying, evaluating and aggregating the most important sections of the financial and economic behavior of a company such as: profitability, liquidity, solvency, interest coverage and efficiency.

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Area Science Park, Padriciano 99. 34149 Trieste, Italy Tel. +39 040 3755337 Fax +39 040 3756741


ATP OIL & GAS CORP

Monday, 20 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

AA AAA

key

Rating scale Rating class

Rating macro class

The company’s capacity to meet its financial commitments is extremely strong. The company shows an excellent

AAA

AA

Assessment

economic and financial flow and fund equilibrium. Healthy

The company has very strong creditworthiness. It also has a good capital structure and economic and financial equilibrium. Difference from AAA is slight. The company has a high solvency. The company is however more susceptible to the adverse effects of changes in

A

circumstances and economic conditions than companies in higher rated categories. Capital structure and economic equilibrium are considered adequate. The company’s capacity to meet its financial commitments could be affected by serious unfavourable events.

BBB Balanced

A company rated BB is more vulnerable than companies rated BBB. Furthermore the company faces major ongoing uncertainties or exposure to adverse business, financial, or economic conditions.

BB

The company presents vulnerable signals with regards to its fundamentals. Adverse business, financial, or economic

B

conditions will be likely to impair the company’s capacity or willingness to meet its financial commitments. Vulnerable

CCC

A company rated CCC has a dangerous disequilibrium on the capital structure and on its economic and financial fundamentals. Adverse market events and an inadequate management could affect with high probability the company’s solvency.

CC

The company shows signals of high vulnerability. In the event of adverse market and economic conditions, the company’s strong disequilibrium could increase. Risky

C

The company shows considerable pathological situations. commitments is very low.

D

The company has not any longer the capacity to meet its financial commitments.

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The company’s capacity to meet its financial

Area Science Park, Padriciano 99. 34149 Trieste, Italy Tel. +39 040 3755337 Fax +39 040 3756741


ATP OIL & GAS CORP

Monday, 20 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

AA AAA

key

Fundamental Credit Rating Ratios Analysis area

Ratio

Assessment This measures the level of total liabilities of the company in comparison

Leverage ratio

with equity.

Solvency ratios

Financial ratios

Assets to debt

This indicates company’s solvency. The company shows a level of deficit when the value of this ratio is under one unit.

Fixed Assets coverage ratio

This is calculated only for holdings. It measures the capital structure i.e. whether a company covers the fixed assets with long term capital.

Current ratio

This measures whether a company has sufficient short-term assets to cover its short-term liabilities.

Liquidity ratios This compares current liabilities only to those assets that can be readily

Quick ratio

turned into cash.

Return on Investement(ROI)

This measures the profitability of company investments without regard to the way the investment is financed.

Return on Equity(ROE)

This measures the profitability of the equity.

Asset turnover

This indicates the investments turnover with regards to sales. The level assumed from the ratio depends on the sector in which the company operates.

Profit margin

This indicates the profitability of sales.

Interest Paid coverage

This indicate the ability of the company to cover interest expenses through the economic margins (Gross profit and EBIT) and through the cash flow from operating activities.

Profitability and economic ratios

Interest coverage ratio

modeFinance srl VAT number 01168840328 info@modefinance.com www.modefinance.com TM

Area Science Park, Padriciano 99. 34149 Trieste, Italy Tel. +39 040 3755337 Fax +39 040 3756741


ATP OIL & GAS CORP

Monday, 20 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

AA AAA

key

MORE Credit Limit, Probability of default and Confidence Level MORE Credit Limit

MORE Credit limit is the estimation of the amount of maximum credit that is possible to assign on a commercial relationship with the analyzed company with an outlook of one year. modeFinance used the following values associated with the company analyzed while computing the credit limit:

• Size; • Years in Business; • Average number of suppliers; • Liquidity of the company and the comparison with its sector; • The funds dedicated to be paid to suppliers; • The likelihood that a company may pay its debts in the next 12 months (MORE Ratings).

The credit limit in this report is merely a suggested value of commercial credit limit calculated on the basis of annual public data. This value should be reviewed by paying attention to the Confidence Level value and by using other information such as other business information, news... etc; and private information such as the relationship with client, history of payments, guarantees and the knowledge of the sector.

Probability of default e Confidence Level

In addition to the MORE Rating, modeFinance also estimates the probability of default and provides a level of confidence. The probability of default is the degree of certainty (in quantitative terms) that the company will go into default. As the probability of default is strongly affected by the economic climate that the company is operating in, companies in the same MORE class will not necessarily have the same probability of default. The MORE model can produce a MORE rating even if there is missing data by using an associated confidence level:

Confidence =

P Available Information P Total Information

The level of confidence does not indicate financial confidence in the company. It is a reflection of the variations in availability of financial data across Europe due to filing regulations and suggests the degree of financial detail the MORE rating is able to take into account for each company. For companies with fully populated records a confidence level of 100% would be applied: companies where no financial data is provided, 0%. This puts the MORE rating in a context for the user and aids interpretation.

modeFinance srl VAT number 01168840328 info@modefinance.com www.modefinance.com TM

Area Science Park, Padriciano 99. 34149 Trieste, Italy Tel. +39 040 3755337 Fax +39 040 3756741


ATP OIL & GAS CORP

Monday, 20 August 2012 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

AA AAA

key

Notes and disclaimer NOTES

modeFinance has based the present analysis on the company available financial statements, coming from one or more of the following sources: local providers, Commercial Register (Companies House), websites, modeFinance’s database etc.

DISCLAIMER

All Rights Reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior permission of the publisher modeFinance. The facts of this report are believed to be correct at the time of publication but cannot be guaranteed. Please note that the findings, conclusions and recommendations that modeFinance delivers will be based on information gathered in good faith from both primary and secondary sources, whose accuracy we are not always in a position to guarantee. As such modeFinance can accept no liability whatever for actions taken based on any information that may subsequently prove to be incorrect.

Contacts

Info web

modeFinance MORE rating AREA Science Park 34149 Trieste, via Padriciano 99 - ITALY info@modefinance.com www.modefinance.com

Phone

+39 040 3755337

Company Products Where

modeFinance srl VAT number 01168840328 info@modefinance.com www.modefinance.com TM

Area Science Park, Padriciano 99. 34149 Trieste, Italy Tel. +39 040 3755337 Fax +39 040 3756741


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