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Investor Presentaiton

Income statement¹ - Odfjell Group by division USD mill Tankers Terminals Total* Timecharter earnings Pool distribution Net Timecharter Earnings (TCE) TC expenses Operating expenses** General and administrative expenses (8.4) (9.2) (8.1) (40.1) (40.4) (42.0) (15.1) (13.8) (14.4) 1Q20 2Q20 3Q20 YTD20 2019 1Q20 2Q20 137.8 157.7 149.1 444.6 518.6 17.5 16.0 (21.1) (16.1) (20.5) (57.7) (55.5) 121.7 137.2 128.0 386.9 574.1 17.5 16.0 (25.7) (45.5) - - 3Q20 YTD20 2019 1Q20 2Q20 16.3 49.8 69.8 156.1 174.7 (16.1) 3Q20 YTD20 2019 166.4 497.2 593.2 (20.5) (21.1) (57.7) (55.5) 16.3 49.8 69.8 140.0 154.1 145.3 439.4 537.7 (8.4) (9.2) (8.1) (25.7) (45.5) EBITDA 57.9 73.9 63.6 (123.5) (167.5) (6.6) (43.3) (65.8) (2.7) 195.4 184.4 8.1 (6.2) (6.1) (18.9) (2.2) (2.4) (7.3) 7.6 7.8 23.5 (27.4) (47.3) (15.7) (17.8) 26.7 66.3 (47.1) (48.8) (143.2) (197.3) (15.9) 81.9 Depreciation** (36.1) (36.9) (38.6) (111.6) (143.0) (5.4) (5.3) (5.4) (16.1) (21.7) (41.9) (42.7) (16.8) (50.5) (81.5) 71.7 219.9 213.4 (44.5) (129.9) (165.1) Impairment (2.4) - (2.3) 0.1 - 0.1 (4.7) Capital gain/loss - 0.1 - 0.1 - (0.1) 10.3 (0.1) 10.1 15.4 (0.1) 10.4 EBIT 21.8 37.1 25.0 83.9 39.0 2.7 12.5 2.2 Net interest expenses** (21.1) (20.9) (19.9) Other financial items (4.9) 4.1 (1.3) 0.5 (61.9) (82.4) (1.2) (0.7) (1.1) (0.1) (0.6) (2.5) - 0.1 Taxes (1.0) (1.1) (1.1) (3.2) (2.9) (0.3) (0.2) (0.3) (0.8) Net results (5.2) 19.3 2.6 16.7 (47.4) 1.0 11.6 1.5 14.1 9.3 17.4 18.1 24.3 (5.9) (22.2) (21.6) (5.2) 4.1 (2.9) (1.3) (1.3) (4.4) 49.7 30.9 3.9 30.4 (0.1) 10.2 27.1 101.1 59.0 (20.7) (64.5) (88.3) (1.5) (2.6) (1.1) (1.4) (4.0) (5.8) (36.6) 15.4 1Proportional consolidation method *Total Includes contribution from Gas Carriers,** Includes right of use assets 52
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