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Investor Presentaiton

L COVID-19: Expense Impacts 18 Estimate of Covid Impacts Second Quarter Third Quarter Fourth Quarter Full Year 2020 (millions) Low High Low High Low High Low High Gross Margin ($3.0) ($4.0) ($2.0) ($3.0) ($3.0) ($4.0) ($8.0) ($11.0) Operating Expense Medical (0.9) (0.9) 0.0 0.0 0.0 0.0 (0.9) (0.9) Labor (0.7) (0.7) (0.4) (0.4) (0.7) (0.7) (1.8) (1.8) Travel & training (1.2) (1.2) (0.8) (0.8) (0.8) (0.8) (2.8) (2.8) Uncollectible accounts 3.1 3.1 2.4 2.4 (2.4) (2.4) 3.0 3.0 Total Operating Expense 0.3 0.3 1.2 2 1.2 (3.9) (3.9) (2.4) (2.4) Operating Loss (3.3) (4.3) (3.2) (4.2) 0.9 (0.1) (5.6) (8.6) Interest expense (0.7) (0.7) 0.0 0.0 0.0 0.0 (0.7) (0.7) Pretax Loss (4.0) (5.0) (3.2) (4.2) 0.9 (0.1) (6.3) (9.3) Income tax benefit 1.0 1.3 0.8 1.1 (0.2) 0.0 1.6 2.4 Net Loss ($3.0) ($3.7) ($2.4) ($3.1) $0.7 ($0.1) ($4.7) ($6.9) ETR 25.3% 25.3% 25.3% 25.3% 25.3% 25.0% 25.3% 25.3% Diluted Shares 50.6 50.6 50.7 50.7 51.7 51.7 Diluted EPS ($0.06) ($0.07) ($0.05) ($0.06) $0.01 $0.00 50.7 ($0.09) 50.7 ($0.14) Expenses that increased: Bad debt expense • Expenses that decreased: • Regulatory recovery in SD only . Covid-19 related charitable contributions · • Distribution customer work Contract services and material costs Fleet fuel costs Travel and employee education Lower medical expense & incentive pay Areas unchanged but will monitor and manage appropriately in 2021 . Capital spending at our expected level of approximately $400 million in 2020 • Supply chain - No significant issues - nearly all vendors in USA . Staffing levels - No layoffs and we still hired for critical positions Covid-19 related expense reductions were generally in line with our expectations. However, without an approved recovery mechanism in place in Montana, increased uncollectable accounts expense and increased interest expense from higher liquidity needs more than offset Covid related savings.
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