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Investor Presentaiton

Financial Governing Principles Gibson maintains a strong pro forma financial position by adhering to existing targets Quality of Cash Flows Funding Financial Model Flexibility Highly Secured Contract Structure Creditworthy Counterparties Strong Balance Sheet Committed Target >80% of Infrastructure revenues from take-or-pay and high-quality fee-for-service contracts >85% of Infrastructure exposures under long-term contracts with investment grade counterparties Net Debt to Adjusted EBITDA of 3.0x - 3.5x (2) and no greater than 4x on an Infrastructure-only (1) basis Maintain & Improve Maintain Two Investment Grade ratings Credit Ratings Capital Funding Fund growth capital expenditures with maximum 50% - 60% debt Strategy Sustainable Payout Ratio Sustainable long-term payout of 70% - 80% of DCF and Infrastructure payout less than 100% (1) Pro Forma Metrics >95% PF Infrastructure revenue from TOP and fee-based contracts (1) >85% PF Infrastructure exposure under contracts with IG counterparties(1) 3.1x total and 3.7x Infrastructure-only Net Debt to Adjusted EBITDA at Q3 2023 PF LTM(2,3) S&P: BBB- rating DBRS: BBB (low) rating No change to capital funding strategy 61% total payout and 79% Infrastructure-only at Q3 2023 (2,3) GIBSON ENERGY INVESTOR PRESENTATION 10 10 (2) Net Debt to Adjusted EBITDA, Infrastructure-only Net Debt to Adjusted EBITDA, payout ratio, and Infrastructure-only Payout ratio do not have standardized meanings under GAAP; see "Specified Financial Measures" slide. (3) See "Forward-Looking Statements Notice" slide and "Presentation of Pro Forma Information" on the "Specified Financial Measures" slide; see "Financial Position and Maturity Profile" on slide 27 for Q3 2023A Net Debt to Adjusted EBITDA and Q3 2023A Payout Ratio metrics. (1) Based on 2022 PF Revenue.
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