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Investor Presentaiton

GAS DELIVERS MULTIPLE CASH FLOW BENEFITS Long-term visibility of revenues with higher drop-through of cash ADVANTAGES OF GAS FOR GROUP CASH FLOWS 1. Gas pricing de-couples revenue from oil price volatility 2. 10-15 year off-take agreements deliver long-term revenue visibility 3. Superior earnings quality from higher cash drop-through 4. Lower royalties paid on gas (7% vs 20% on oil) 5. Lower tax rate applies to gas profits (30% vs 85% Petroleum Profits Tax) 6. VOLUMES ALREADY VISIBLE OUT TO 2035 900 800 700 600 500 400 300 200 100 0 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 Already contracted (MMscfd) Gross capacity (MMscfd) Possible allocation of gas costs to oil operations, where permissible 7. Because Seplat meets its Domestic Supply Obligation it can contract with "willing buyers" at more than the guaranteed $2.50/MMscf DSO price 8. No reconciliation losses (unlike oil, up to 12% losses) 9. No transportation tariffs, gas sold at wellhead prices Existing contracted off-takers Domestic Supply Obligation (DSO) Volume Duration (MM scfd) (years) Take or Pay Sapele Power Plant 50 Geregu Power Plant 80 110 Yes Yes Nigeria Gas Corporation (NGC) 50 10 . • Firm* <140 10 110 Yes No • Variable New Gas to Power Projects . Industrial Industrial • Other** 1220 116 15 Yes 30 10 Yes 10 Yes <150 5-15 10. Gas pipelines less prone to vandalism, assuring higher uptime • Azura Power 28 SEPLAT PETROLEUM DEVELOPMENT COMPANY PLC | INVESTOR PRESENTATION
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