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Investor Presentaiton

Net Income (Loss) Reconciliation to EBITDA Earnings before interest, taxes, depreciation and amortization (EBITDA) is a non-GAAP financial measure. Oceaneering's management uses EBITDA because we believe that this measurement is a widely accepted financial indicator used by investors and analysts to analyze and compare companies on the basis of operating performance, and that this measurement may be used by some investors and others to make investment decisions. You should not consider EBITDA in isolation from or as a substitute for net income or cash flow measures prepared in accordance with generally accepted accounting principles or as a measure of profitability or liquidity. EBITDA calculations by one company may not be comparable to EBITDA calculations made by another company. The following tables provide reconciliations between net income (loss) (a GAAP financial measure) and EBITDA (a non-GAAP financial measure) for Oceaneering's historical and projected results on a consolidated basis for the periods indicated: For the 3-Month Period Ended Sep 30, 2023 Jun 30, 2023 Sep 30, 2022 (in millions) Net Income (Loss) $ 29.8 $ 19.0 $ 18.3 Depreciation & Amortization 25.6 26.0 30.2 Subtotal $ 55.4 $ 45.0 48.5 Interest Expense/Income, Net 6.1 5.4 8.2 Amortization incl'd in Interest, Net 0.0 0.0 0.0 Income Tax Expense 23.5 19.5 19.7 EBITDA $ 85.0 69.9 $ 76.4 Adjusted EBITDA* 84.1 $ 74.8 $ 77.6 * For reconciliations of EBITDA to Adjusted EBITDA for the periods presented, see the Supplemental schedules that follow. ā“‡ OCEANEERING 30
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