Fueling the Future slide image

Fueling the Future

Financial Reconciliations - Distributable Cash Flow 26 GLOBAL (In thousands) (Unaudited) Reconciliation of net income to distributable cash flow and Three Months Ended December 31, 2019 (4) Year Ended December 31, 2020 (5) 2021 (6) 2022 (7) 2023 2022 2023 adjusted distributable cash flow Net income Net loss attributable to noncontrolling interest $ 35,178 689 $ Net income attributable to Global Partners LP 35,867 101,682 528 102,210 $ 60,796 $ 362,207 $ 152,506 $ 57,476 $ 55,278 Depreciation and amortization, excluding the impact of noncontrolling interest 107,557 99,899 60,796 102,241 362,207 152,506 57,476 55,278 104,796 110,090 26,224 29,138 Amortization of deferred financing fees and senior notes discount 5,940 5,241 5,031 5,432 5,651 1,348 1,517 Amortization of routine bank refinancing fees (3,754) (3,970) (4,064) (4,596) (4,700) (1,139) (1,193) Maintenance capital expenditures (49,897) (46,988) Distributable cash flow (1) 95,713 156,392 (43,254) 120,750 (54,444) (60,838) (26,600) (25,388) 413,395 202,709 57,309 59,352 Income from equity method investments (2) (2,503) (119) Distributable cash flow from equity method investments (2) Adjusted distributable cash flow Distributions to preferred unitholders (3) Adjusted distributable cash flow after distributions to preferred unitholders 1,509 (432) 95,713 (6,728) 156,392 (6,728) 120,750 413,395 201,715 57,309 58,801 (12,209) (13,852) (14,559) (3,463) (3,921) $ 88,985 $ 149,664 $ 108,541 $ 399,543 $ 187,156 $ 53,846 $ 54,880 Reconciliation of net cash provided by (used in) operating activities to distributable cash flow and adjusted distributable cash flow Net cash provided by (used in) operating activities Net changes in operating assets and liabilities and certain non-cash items Net cash from operating activities and changes in operating $ 94,402 48,968 $ 312,526 (110,709) $ 50,218 112,819 $ 479,996 (12,993) $ 512,441 (249,845) $ (96,910) 180,610 $ 169,416 (85,000) assets and liabilities attributable to noncontrolling interest Amortization of deferred financing fees and senior notes discount Amortization of routine bank refinancing fees 54 5,940 (3,754) Maintenance capital expenditures Distributable cash flow (1) (49,897) 95,713 292 5,241 (3,970) (46,988) 156,392 5,031 (4,064) (43,254) 120,750 5,432 (4,596) 5,651 (4,700) 1,348 (1,139) 1,517 (1,193) (54,444) (60,838) (26,600) (25,388) 413,395 202,709 57,309 59,352 Income from equity method investments (2) (2,503) (119) Distributable cash flow from equity method investments (2) 1,509 (432) Adjusted distributable cash flow 95,713 Distributions to preferred unitholders (3) (6,728) 156,392 (6,728) 120,750 413,395 201,715 57,309 58,801 Adjusted distributable cash flow after distributions to preferred unitholders $ 88,985 $ 149,664 $ (12,209) 108,541 (13,852) $ 399,543 $ (14,559) 187,156 (3,463) (3,921) $ 53,846 $ 54,880 10 (1) As defined by the Partnership's partnership agreement, distributable cash flow ("DCF") is not adjusted for certain non-cash items, such as net losses on the sale and disposition of assets and goodwill (2) Represents the Partnership's proportionate share of income and distributable cash flow, as applicable, related to the Partnership's 49.99% interest in its Spring Partners Retail LLC joint venture formed in June 2023. (3) Distributions to preferred unitholders represent the distributions payable to the Series A preferred unitholders and the Series B preferred unitholders earned during the period. Distributions on the Series A preferred units and the Series B preferred units are cumulative and payable quarterly in arrears on February 15, May 15, August 15 and November 15 of each year. (4) DCF for 2019 includes a $13.1 million loss on the early extinguishment of debt related to the Partnership's repurchase of its 6.25% senior notes recorded in the third quarter. (5) DCF for 2020 includes a $7.2 million loss on the early extinguishment of debt related to the Partnership's redemption of its 7.00% senior notes recorded in the fourth quarter. (6) DCF for 2021 includes a $6.6 million expense for compensation and benefits resulting from the passing of the Partnership's general counsel in May of 2021 and a $3.1 million expense for compensation resulting from the retirement of the Partnership's former chief financial officer in August of 2021. The $6.6 million expense relates to contractual commitments including the acceleration of grants (7) DCF for 2022 includes a net gain on sale and disposition of assets of $79.9 million, primarily related to the sale of the Partnership's terminal in Revere, Massachusetts in June of 2022.
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