GMX Resources: modeFinance Credit Report

Page 1

Thursday, 04 April 2013

GMX RESOURCES INC

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.

TM

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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GMX RESOURCES INC

Identification number

Not available

Country

United States of America

ZIP code and city

73114 - OKLAHOMA CITY

Address

SUITE 600 +1 405 600 0711 www.gmxresources.com Not available

Legal form

Not available

Account

Consolidated

Incorporation date

1998

NACE 2 Sector

0610 - Extraction of crude petroleum

TM

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

750,000 e

plans 3 types of reports:

Turnover (th e) Rating s-peek

TM

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

90,224

72,199

65,455

CCC

CCC

B

16.00%

16.00%

3.80%

100%

100%

100%

Leverage ratio

8.73

3.36

1.12

Total asset/Total liabilities

1.11

1.30

1.89

Current Ratio

3.14

1.01

1.58

Quick Ratio

3.13

1.00

1.57

Probability of default

Plus

Basic

31/12/2011

Confidence Level

TM

Solvency ratios

Liquidity ratios

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

-32.08

-24.43

-31.48

-392.10

-125.44

-75.45

0.22

0.19

0.18

-0.18

-0.15

-0.10

0.89

0.89

0.88

-5.73

-6.64

-9.38

Asset turnover Interest paid weight Gross Profit/Operating revenue 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


GMX RESOURCES INC

Thursday, 04 April 2013 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

8.73

0.40

1.33

2.07

-2.90

Total asset/Total liabilities

1.11

3.52

1.74

1.26

0.90

Current Ratio

3.14

2.53

1.13

1.00

0.52

Quick Ratio

3.13

2.20

0.91

0.87

0.42

Liquidity ratios

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

-32.08

25.01

8.57

-0.48

-10.32

Return on equity ROE (%)

-392.10

24.43

12.65

-10.66

-76.89

Asset turnover

0.22

0.80

0.46

0.30

0.29

Interest paid weight

-0.18

0.01

0.09

0.00

-0.02

Gross Profit/Operating revenue

0.89

0.57

0.48

0.27

0.04

-5.73

138.40

7.91

-0.31

-18.84

Days Sales Of Inventory (DIO)

1

11

18

24

24

Days Sales Outstanding (DSO)

49

42

48

40

32

Days Payable Outstanding (DPO)

42

27

37

59

56

Cash Conversion Cycle (DIO + DSO - DPO)

8

31

31

17

7

Numer of analyzed companies

-

226

328

180

53

CCC

A

BBB

B

C

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

(Average) Rating

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

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


GMX RESOURCES INC

Thursday, 04 April 2013 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


GMX RESOURCES INC

Thursday, 04 April 2013 MORE Credit Rating

C

D

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

0.7729

0.748

0.6942

12

12

12

Total assets

419,044

379,303

362,398

Fixed assets

320,479

329,395

318,520

0

0

0

312,649

311,766

300,627

Exchange rate USD - EUR Number of months

Intangible fixed assets Tangible fixed assets Other fixed assets Current assets Stocks

7,830

17,629

17,893

98,565

49,908

43,878

252

244

226

Debtors

12,125

9,102

7,339

Other current assets

86,187

40,563

36,313

79,212

1,763

24,680

43,079

87,082

171,026

51

25

23

43,028

87,057

171,003

Total liabilities

375,965

292,221

191,372

Non current liabilities

344,551

242,742

163,655

Long term debt

329,859

213,137

132,049

14,691

29,604

31,606

31,414

49,479

27,718

20

19

33

Creditors

10,472

18,639

13,314

Other current liabilities

20,922

30,821

14,370

419,044

379,303

362,398

31/12/2011

31/12/2010

31/12/2009

Cash & cash equivalent Shareholders funds Capital Other shareholders funds

Other non-current liabilities Current liabilities Loans

Total shareh. funds & liab. NET DEBT (th e) Short term debts Long term debt Cash & cash equivalent

20

19

33

329,859

213,137

132,049

79,212

1,763

24,680

250,667

211,394

107,402

31/12/2011

31/12/2010

31/12/2009

Net debt

Working capital Net Current Assets

1,905

-9,294

-5,748

67,150

429

16,161

31/12/2011

31/12/2010

31/12/2009

Days Sales Of Inventory (DIO)

1

1

1

Days Sales Outstanding (DSO)

49

46

41

Days Payable Outstanding (DPO)

42

94

74

8

-47

-32

Cash Conversion Cycle (DIO + DSO - DPO)

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


GMX RESOURCES INC

Thursday, 04 April 2013 MORE Credit Rating

C

D

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

0.7729

0.748

0.6942

12

12

12

Exchange rate USD - EUR Number of months Sales Revenues growth (%) Other revenues +/- variation in inventories and contract in progress + Fixed assets own construction capitalized Operating revenue / turnover

90,224

72,199

65,455

25

10

-

0

0

0

90,224

72,199

65,455

231,473

164,774

174,505

Costs growth (%)

40

-6

-

Service costs

-

-

-

Material costs

-

-

-

Costs of employees

-

-

-

56,621

43,391

43,078

Total operating costs

EBITDA Depreciation EBIT

197,870

135,966

152,128

-141,249

-92,575

-109,050

-17,831

-14,038

-16,675

158

-3

50

17,989

14,035

16,725

Financial P/L Financial revenue Financial expenses

24,635

13,944

11,626

-159,080

-106,613

-125,725

-9,359

-5,795

-3,331

Extr. and other revenue

-

-

-

Extr. and other expenses

-

-

-

-168,438

-112,408

-129,056

Interest paid P/L before tax Extr. and other P/L

P/L before tax + Extr. and other P/L Taxation P/L for period

475

-3,171

-23

-168,913

-109,237

-129,033

31/12/2011

31/12/2010

31/12/2009

Costs of Good Sold

10,372

7,967

8,174

Gross Profit

79,852

64,232

57,280

221,101

156,807

166,331

31/12/2011

31/12/2010

31/12/2009

28,957

26,729

23,095

-

-

-

Other Operating Expenses

Cash flow Added value

31/12/2011 Number of employees

112

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31/12/2010

31/12/2009

109

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

95


GMX RESOURCES INC

Thursday, 04 April 2013 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


GMX RESOURCES INC

Thursday, 04 April 2013 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

AA AAA

key

Qualitative information Full overview

It is an American - based independent oil and gas company engaged in the development and exploration of natural gas and oil properties. The company was founded in 1998, and has its registered office in Oklahoma City, Oklahoma. Through its subsidiaries, the company acquires, explores, and develops properties for the production of crude oil and natural gas in Texas, Louisiana, and New Mexico. Its activities primarily focus on the Cotton Valley Sands in Carthage, North Field of Harrison and Panola counties of eastern Texas. In 2006, the company had proved reserves of 258,403 million cubic feet of natural gas equivalent and 95.8 net producing wells. It also has a joint development agreement with Penn Virginia Oil & Gas, L. P. for the development of properties in Carthage, North Field. The company’s natural gas customers include marketing affiliates of the major pipeline companies, natural gas marketing companies, and a variety of commercial and public authorities, industrial and institutional end users that ultimately consume the gas. Its strategy is to steady production growth, prove its natural gas reserves in its resource play with 7 - 8 rigs, and continually grow shareholder value.

History

Not available.

Primary business line

An American - based independent oil and gas company engaged in the development and exploration of natural gas and oil properties.

Secondary business line

Not available.

Main activity

Services.

Secondary activity

Not available.

Main products and services

Development and exploration of natural gas and oil properties.

Size estimate

Not available.

Strategy, organization and policy

Not available.

Strategic alliances

Not available.

Membership of a network

Not available.

Main brand names

Not available.

Main domestic country

United States of America.

Main foreign countries or regions

Not available.

Main production sites

Not available.

Main distribution sites

Not available.

Main sales representation sites

Not available.

Main customers

Not available.

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


GMX RESOURCES INC

Thursday, 04 April 2013 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

AA AAA

key

Auditor/Advisor/Bank name

type

address

GRANT THORNTON LLP

Auditor

-

UMB Bank

Transfer Agent

-

Board name

date of birth

nationality

function

Mr. Ken L Kenworthy T. J Boismier Mr. Thomas G Casso Mr. Michael G Cook

-

United States -

CHAIRMAN OF THE BOARD, CHIEF EXECUTIVE Officer Independent Director Independent Director Independent Director

Mr. Mr. Mr. Mr.

-

-

Independent Director Independent Director Independent Director President, Director

Steven Craig J. David Lucke Jon W McHugh Michael J Rohleder

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

CHATHAM ASSET MANAGEMENT, LLC Country ISO code NACE Rev. 2, Core code Direct % Total % Address : Not available

US

Operating Revenue (MIL $)

7.90

Total Assets (MIL $) Number of Employees Information date

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

US 6.90

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

Total % Address : Not available

-

4 2012/12

Rating:

BLACKSTONE HOLDINGS I LP

BLACKSTONE GROUP L.P. (THE) via its funds Country ISO code NACE Rev. 2, Core code Direct % Total % Address : Not available

0.3

US 2.61

Information date

2012/12

Rating:

AA

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

4019.44 28931.55 1780 2013/02

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0

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


GMX RESOURCES INC

Thursday, 04 April 2013 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

AA AAA

key

CHATHAM ASSET MANAGEMENT, LLC via its funds

Rating:

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

US 2.54

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

-

Operating Revenue (MIL $)

Rating:

KENWORTHY KEN L. JR Country ISO code NACE Rev. 2, Core code Direct % Total % Address : Not available

1.19 -

Total Assets (MIL $) Number of Employees Information date

US 1.07

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

-

Operating Revenue (MIL $)

2012/03

Rating:

OMEGA ADVISORS, INC. via its funds Country ISO code NACE Rev. 2, Core code Direct % Total %

0.3 4 2013/02

4.7 30 2012/12

Address : Not available

Rating:

KENWORTHY KEN L. SR FAMILY Country ISO code NACE Rev. 2, Core code Direct % Total % Address : Not available

0.99 -

-

Total Assets (MIL $) Number of Employees Information date

2012/03

Rating:

AA

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

9337 200451 10500

0.63

Information date

2012/12

US 0.47

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

2017.7 1830.07 9500 2012/12

E. I. DU PONT DE NEMOURS AND COMPANY via its funds

Rating:

BB

Country ISO code NACE Rev. 2, Core code

US -

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

Direct % Total % Address : Not available

0.45

BLACKROCK, INC. via its funds Country ISO code NACE Rev. 2, Core code Direct %

US -

Total % Address : Not available

Rating:

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

Number of Employees Information date

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35310 49736 70000 2012/12

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


GMX RESOURCES INC

Thursday, 04 April 2013 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

AA AAA

key

Rating:

SUSQUEHANNA INTL GROUP via its funds Country ISO code NACE Rev. 2, Core code Direct % Total % Address : Not available

US 0.44

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

US

Operating Revenue (MIL $)

Rating:

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

0.35

Total Assets (MIL $) Number of Employees Information date

US 0.32

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

US

Operating Revenue (MIL $)

97031 2359141 258965 2012/12

Rating:

DIMENSIONAL FUND ADVISORS LP via its funds Country ISO code NACE Rev. 2, Core code Direct % Total %

0 2012/12

A 36.72 2186.66 260 2012/12

Address : Not available

Rating:

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

0.30

Total Assets (MIL $) Number of Employees Information date

Rating:

KGT CAPITAL LP via its funds Country ISO code NACE Rev. 2, Core code Direct %

-

Total % Address : Not available

0.21

Information date

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

US 0.11

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

0 2012/12

Rating:

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

2012/12

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

0.2 2 2012/12


GMX RESOURCES INC

Thursday, 04 April 2013 MORE Credit Rating

D

C

CC CCC

B

BB BBB

A

AA AAA

key

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

ENDEAVOR PIPELINE INC Country ISO code

US

Operating Revenue (MIL $)

NACE Rev. 2, Core code Direct % Total %

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

Country ISO code

US

Operating Revenue (MIL $)

NACE Rev. 2, Core code Direct % Total %

MO -

Total Assets (MIL $) Number of Employees Information date

2011/12

Rating:

DIAMOND BLUE DRILLING CO

2011/12

Rating:

ENDEAVOR PIPELINE INC.

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2012/10

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


GMX RESOURCES INC

Thursday, 04 April 2013 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


GMX RESOURCES INC

Thursday, 04 April 2013 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


GMX RESOURCES INC

Thursday, 04 April 2013 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

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GMX RESOURCES INC

Thursday, 04 April 2013 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.

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


GMX RESOURCES INC

Thursday, 04 April 2013 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.

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