Adjusted Earnings and Adjusted EPS Presentation slide image

Adjusted Earnings and Adjusted EPS Presentation

Sempra Infrastructure Three months ended September 30, Nine months ended September 30, (Unaudited, dollars in millions) Sempra Infrastructure GAAP Earnings Impact from foreign currency and inflation on our monetary positions in Mexico Net unrealized losses (gains) on derivatives 2023 2022 2023 2022 223 $ 114 (36) 746 $ 392 (2) 167 87 38 (319) 108 Net unrealized losses on a contingent interest rate swap related to the PA LNG Phase 1 project 17 Sempra Infrastructure Adjusted Earnings¹ $ 187 $ 150 $ 611 $ 587 Q3-2023 adjusted earnings are higher than Q3-2022 adjusted earnings primarily due to: $21 million lower net interest expense due to higher capitalization of interest expense on projects under construction, offset by higher interest rates and borrowings on committed lines of credit, $16 million net income tax benefit in 2023 compared to $2 million net income tax expense in 2022 primarily from outside basis differences in JV investments, and $9 million from the transportation business driven by higher equity earnings from new tariffs going into effect in June 2023 for certain pipelines in Mexico, partially offset by $106 million earnings attributable to NCI in 2023 compared to $86 million earnings attributable to NCI in 2022 primarily due to an increase in SI Partners' net income. 1. See Appendix for information regarding Adjusted Earnings, which represents a non-GAAP financial measure. 2. 3. GAAP Earnings Driver was $15 million net income tax benefit in 2023 compared to $6 million net income tax expense in 2022 primarily from outside basis differences in JV investments. GAAP Earnings Driver was $122 million earnings attributable to NCI in 2023 compared to $65 million earnings attributable to NCI in 2022 primarily due to an increase in SI Partners' net income. SEMPRA | 23
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