Natural Gas Services Group, Inc. Reports Full Year and Fourth Quarter 2023 Earnings

April 1, 2024

Midland, Texas, April 01, 2024 (GLOBE NEWSWIRE) —

Natural Gas Services Group, Inc. (NYSE:NGS) (the “Company” or “NGS”), a leading provider of gas compression equipment, technology and services to the energy industry, announces its financial results for the three months and full year ended December 31, 2023. Financial results contained herein reflect the consolidated financial statements included in the Company’s Form 10-K that will be filed on April 1, 2024.

2023 Full Year and Fourth Quarter Highlights

Full year 2023 rental revenue increased 43% to $106.2 million; fourth quarter 2023 rental revenue increased 54% year over year to $31.6 millionFull year 2023 GAAP net income was $4.7 million or $0.39 per basic share and $0.38 per diluted shareFull year 2023 Adjusted EBITDA1 increased 57.0% to $45.8 million; fourth quarter 2023 Adjusted EBITDA1 increased 110% year over year to $16.3 millionRental fleet utilization increased on both a horsepower basis (80.8% at year-end 2023 vs. 74.8% at year-end 2022) and a unit basis (66.5% at year-end 2023 vs. 65.3% at year-end 2022)

“Our fourth quarter of 2023 was the best quarter of the year in what was a historic year for the Company. I would like to thank our Chairman, Steve Taylor, and the entire NGS team, for their hard work and dedication in driving these results for our shareholders,” said Justin Jacobs, Chief Executive Officer. “We finished the year with approximately 420,000 of rented horsepower while generating adjusted EBITDA of $45.8 million all while maintaining a prudent level of leverage. I’m excited about the coming years for NGS to generate even more earnings from our existing assets as well as expanding the size of our fleet.”

Financial and Operating Details for the Three and Twelve Months Ended December 31, 2023

Revenue: Total revenue increased by 43% to $121.2 million for the year ended December 31, 2023, compared to $84.8 million for year ended in December 31, 2022. This increase was primarily due to a 43% increase in rental revenue to $106.2 million from $74.5 million during the same period. In addition, sales revenues increased by 4% to $8.9 million in 2023 compared to $8.6 million in 2022. Total revenue increased 61% to $36.2 million for the three months ended December 31, 2023, from $22.5 million for the three months ended December 31, 2022. This increase was primarily related to a $11.1 million increase in rental revenue driven by new unit set activity, rental rate increases, and surcharges. Total revenue increased 15% to $36.2 million for the three months ended December 31, 2023 from $31.4 million for the three months ended September 30, 2023. This increase was primarily related to a $3.9 million or 14% increase in rental revenue.

Gross Margin: Total gross margin increased to $32.9 million for the year ended December 31, 2023, from $14.9 million for the year ended December 31, 2022. Total adjusted gross margin, exclusive of depreciation, increased to $58.7 million for the year ended December 31, 2023, from $38.5 million for the same period ended December 31, 2022. Total gross margin increased to $13.3 million for the three months ended December 31, 2023, from $4.9 million for the three months ended December 31, 2022. Total adjusted gross margin, exclusive of depreciation, increased to $20.3 million for the three months ended December 31, 2023, from $10.7 million for the three months ended December 31, 2022. Sequentially, total gross margin increased to $13.3 million for the three months ended December 31, 2023 from $7.9 million for the three months ended September 30, 2023. Sequentially, total adjusted gross margin increased to $20.3 million for the three months ended December 31, 2023, from $14.6 million for the three months ended September 30, 2023. All of these increases are primarily attributable to increased rental revenues in excess of increased costs of rentals. Please see discussions of Non-GAAP Financial Measures – Adjusted Gross Margin, below.

Operating Income: The Company posted operating income for the year ended December 31, 2023, of $10.5 million, compared to operating income of $0.4 million for the year ended December 31, 2022. This improvement in operating income is primarily due to an increase in gross margin of $17.9 million driven by increased rental revenues. The improvement in the fourth quarter of 2023 versus 2022 operating income was primarily driven by a $6.9 million increase in rental gross margin. Sequentially, total operating income for the three months ended December 31, 2023 was $4.4 million compared to $4.9 million for the three months ended September 30, 2023. This decrease was due to an inventory allowance of $4.0 million related to our decision to cease new unit fabrication at our Midland, Texas fabrication facility.

Net Income (Loss): The Company reported net income of $4.7 million for the year ended December 31, 2023, compared to a net loss of $0.6 million for the year ended December 31, 2022. The improvement in 2023 annual net income, when compared to the full year 2022 results, is primarily due to our increased operating income, as discussed above, partially offset by an increase of $1.3 million in income tax expense in 2023. For the three months ended December 31, 2023, the Company reported net income of $1.7 million compared to a net loss of $0.8 million for the three months ended December 31, 2022. The improvement in net income was primarily attributable to an increase in operating income, as discussed above. Sequentially, the Company’s net income decreased $0.5 million to $1.7 million from $2.2 million primarily due to the inventory allowance of $4.0 million offset by higher rental and sales gross margins.

Earnings (loss) per share: For the year ended December 31, 2023, the Company reported earnings per basic share of $0.39 and per diluted share of $0.38, compared to loss per basic and diluted share of $0.05 for the year ended December 31, 2022. For the three months ended December 31, 2023, the Company reported earnings per basic and diluted share of $0.14 compared to a net loss per basic and diluted share of $0.06 for the three months ended December 31, 2022, and earnings per basic and diluted share of $0.18 for the three months ended September 30, 2023.

Adjusted EBITDA1: Adjusted EBITDA increased $16.6 million to $45.8 million for the year ended December 31, 2023, compared to $29.2 million for the year ended December 31, 2022. This increase was primarily due to increased rental adjusted gross margin. Adjusted EBITDA increased to $16.3 million for the three months ended December 31, 2023, as compared to $7.8 million for the three months ended December 31, 2022, primarily due to an increase in rental adjusted gross margin (including higher than expected adjusted gross margin percentage) but also from an increase in sales adjusted gross margin. Sequentially, Adjusted EBITDA increased to $16.3 million from $11.8 million for the three months ended September 30, 2023, primarily due to an increase in rental adjusted gross margin (including higher than expected adjusted gross margin percentage) but also from an increase in sales adjusted gross margin. Please see discussion of Non-GAAP Financial Measures – Adjusted EBITDA, below.

Cash flow: At December 31, 2023, cash and cash equivalents were approximately $2.7 million, while working capital was $43.6 million with $164.0 million of outstanding bank borrowings. Cash flow from operating activities was $18.0 million for the year ended December 31, 2023. A significant build in accounts receivable materially reduced cash flow from operations; we expect this build to reduce over the course of 2024. Cash flow used in investing activities (consisting of our capital expenditures) was $153.9 million during 2023. Cash flow provided by financing activities was $135.2 million for the year ended December 31, 2023, which included $139.0 million of net borrowings under our revolving credit facility.

2024 Outlook

NGS’s full year 2024 Outlook is as follows:

 FY 2024 OutlookAdjusted EBITDA$58 million – $65 millionNew Unit Capital Expenditures$40 million – $50 millionTarget Return on Invested CapitalAt least 20%

Our current outlook for 2024 Fiscal Year Adjusted EBITDA is a range of $58 million to $65 million, a material increase from our previously announced outlook. The low end of this range reflects our current view as to the approximate amount of fourth quarter 2023 Adjusted EBITDA that is “run-rate” or likely to recur, then annualized for a full year number.

After a substantial capital expenditure program in 2023, we have a lower but still significant amount of capital expenditures for new units in 2024. Of the total current expected range of $40 million to $50 million, approximately $15 million relates to holdover from the 2023 new unit plan that will be completed and installed in 2024; the balance is the 2024 new unit plan that is expected to be completed and installed in late 2024 and/or early 2025. We are reviewing our capital plans to see if we will further increase new unit capital expenditures in 2024 although no decision has been made. Overall, our target is to generate at least a 20% return on growth capital expenditures.

Selected data: The tables below show, for the three months and year ended December 31, 2023 and 2022 revenues and percentage of total revenues, along with our gross margin and adjusted gross margin (exclusive of depreciation and amortization), as well as, related percentages of revenue for each of our product lines. Adjusted gross margin is the difference between revenue and cost of sales, exclusive of depreciation and amortization.

 Revenue Three Months Ended December 31, Year Ended December 31,  2023   2022   2023   2022  (in thousands)Rental$        31,626                 87        % $        20,561                 91        % $        106,159                 88        % $        74,465                 88        %Sales         2,921                 8        %          1,297                 6        %          8,921                 7        %          8,568                 10        %Aftermarket services         1,674                 5        %          662                 4        %          6,087                 5        %          1,792                 2        %Total$        36,221           $        22,520           $        121,167           $        84,825          

                                             Revenue   Three Months Ended December 31, Three Months Ended September 30,   2023   2023  (in thousands)Rental         31,626                 87        %          27,705                 88        %Sales$        2,921                 8        %          1,413                 5        %Aftermarket services         1,674                 5        %          2,251                 7        %Total$        36,221           $        31,369          

 Gross Margin Three Months Ended December 31, Year Ended December 31,  2023   2022   2023   2022  (in thousands)Rental$        12,368                 39        % $        5,488                  27        % $        31,775                  30        % $        13,472                 18        %Sales         553                 19        %          (909)         (70)        %          (258)         (3)        %          643                 8        %Aftermarket services         419                 25        %          288                  44        %          1,340                  22        %          802                 45        %Total$        13,340                 37        % $        4,867                  22        % $        32,857                  27        % $        14,917                 18        %

 Gross Margin  Three Months Ended December 31, Three Months Ended September 30,  2023   2023  (in thousands)Rental$        12,368                 39        % $        7,683                  28        %Sales         553                 19        %          (156)         (11)        %Aftermarket services         419                 25        %          373                  17        %Total$        13,340                 37        % $        7,900                  25        %

        

 Adjusted Gross Margin (2) Three Months Ended December 31, Year Ended December 31,  2023   2022   2023   2022  (in thousands)Rental$        19,199                 61        % $        11,271                  55        % $        57,282                 54        % $        36,715                 49        %Sales         620                 21        %          (842)         (65)        %          2                 —        %          918                 11        %Aftermarket services         440                 26        %          298                  45        %          1,429                 23        %          835                 47        %Total$        20,259                 56        % $        10,727                  48        % $        58,713                 48        % $        38,468                 45        %

 Adjusted Gross Margin (2)  Three Months Ended December 31, Three Months Ended September 30,  2023   2022  (in thousands)Rental$        19,199                 61        % $        14,243                  51        %Sales         620                 21        %          (92)         (7)        %Aftermarket services         440                 26        %          405                  18        %Total$        20,259                 56        % $        14,556                  46        %

(2)        For a reconciliation of adjusted gross margin to its most directly comparable financial measure calculated and presented in accordance GAAP, please read “Non-GAAP Financial Measures – Adjusted Gross Margin” below.

Non-GAAP Financial Measure – Adjusted Gross Margin: We define “Adjusted Gross Margin” as total revenue less cost of sales (excluding depreciation and amortization expense). Adjusted gross margin is included as a supplemental disclosure because it is a primary measure used by management as it represents the results of revenue and cost of sales (excluding depreciation and amortization expense), which are key operating components. Adjusted gross margin differs from gross margin in that gross margin includes depreciation expense. We believe adjusted gross margin is important because it focuses on the current operating performance of our operations and excludes the impact of the prior historical costs of the assets acquired or constructed that are utilized in those operations. Depreciation expense reflects the systematic allocation of historical property and equipment values over the estimated useful lives.

Adjusted gross margin has certain material limitations associated with its use as compared to gross margin. Depreciation expense is a necessary element of our costs and our ability to generate revenue. Management uses this non-GAAP measure as a supplemental measure to other GAAP results to provide a more complete understanding of the company’s performance. As an indicator of operating performance, adjusted gross margin should not be considered an alternative to, or more meaningful than, operating income as determined in accordance with GAAP. Adjusted Gross margin may not be comparable to a similarly titled measure of another company because other entities may not calculate adjusted gross margin in the same manner.

The following table calculates gross margin, the most directly comparable GAAP financial measure, and reconciles it to adjusted gross margin:

 Three months ended December 31, Year ended December 31, (in thousands) (in thousands)  2023   2022   2023   2022 Total revenue$        36,221          $        22,520          $        121,167          $        84,825         Costs of revenue, exclusive of depreciation and amortization         (15,962)          (11,793)          (62,454)          (46,357)Depreciation allocable to costs of revenue         (6,919)          (5,860)          (25,856)          (23,551)Gross margin         13,340                   4,867                   32,857                   14,917         Depreciation allocable to costs of revenue         6,919                   5,860                   25,856                   23,551         Adjusted Gross Margin$        20,259          $        10,727          $        58,713          $        38,468         

 Three months ended December 31, Three months ended September 30,  (in thousands)  2023   2023 Total revenue$        36,221          $        31,369         Costs of revenue, exclusive of depreciation and amortization         (15,962)          (16,813)Depreciation allocable to costs of revenue         (6,919)          (6,656)Gross margin         13,340                   7,900         Depreciation allocable to costs of revenue         6,919                   6,656         Adjusted Gross Margin$        20,259          $        14,556         


(1) Non-GAAP Financial Measures – Adjusted EBITDA: “Adjusted EBITDA” reflects net income or loss before interest, taxes, depreciation and amortization, non-recurring severance expenses, non-cash stock compensation expense, an increase in inventory allowance and write-off and retirement of rental equipment and assets. Adjusted EBITDA is a measure used by management, analysts and investors as an indicator of operating cash flow since it excludes the impact of movements in working capital items, non-cash charges and financing costs. Therefore, Adjusted EBITDA gives the investor information as to the cash generated from the operations of a business. However, Adjusted EBITDA is not a measure of financial performance under accounting principles (GAAP) and should not be considered a substitute for other financial measures of performance. Adjusted EBITDA as calculated by NGS may not be comparable to Adjusted EBITDA as calculated and reported by other companies. The most comparable GAAP measure to Adjusted EBITDA is net (loss) income.

The following table reconciles our net (loss) income, the most directly comparable GAAP financial measure, to Adjusted EBITDA:

 Three months ended December 31, Year ended December 31, (in thousands) (in thousands)  2023  2022   2023  2022 Net income (loss)$        1,702         $        (756) $        4,747         $        (569)Interest expense         2,297                  291                   4,082                  364         Income tax expense         431                  240                   1,873                  528         Depreciation and amortization         7,160                  5,997                   26,550                  24,116         Impairment expense         —                  —                   779                  —         Inventory allowance         3,965                  83                   3,965                  83         Retirement of rental equipment         505                  196                   505                  196         Severance expenses         —                  1,130                   1,224                  2,537         Stock compensation expense         228                  573                   2,054                  1,910         Adjusted EBITDA$        16,288         $        7,754          $        45,779         $        29,165         

 Three months ended December 31, Three months ended September 30,  (in thousands)  2023  2023Net income (loss)$        1,702         $        2,171        Interest expense         2,297                  1,600        Income tax expense         431                  1,046        Depreciation and amortization         7,160                  6,807        Impairment expense         —                  —        Inventory allowance         3,965                  —        Retirement of rental equipment         505                  —        Severance expenses         —                  —        Stock compensation expense         228                  209        Adjusted EBITDA$        16,288         $        11,833        

Conference Call Details:

Teleconference: Tuesday, April 2, 2024 at 7:30 a.m. Central (8:30 a.m. Eastern).  Live via phone by dialing 800-550-9745, conference ID 167298.  All attendees and participants to the conference call should arrange to call in at least 5 minutes prior to the start time. Please note that using the provided dial-in number is necessary for participation in the Q&A portion of the call.

Live Webcast: The webcast will be available in listen only mode via our website www.ngsgi.com, investor relations section.

Webcast Reply: For those unable to attend or participate, a replay of the conference call will be available within 24 hours on the NGS website at www.ngsgi.com.

About Natural Gas Services Group, Inc. (NGS): NGS is a leading provider of gas compression equipment, technology and services to the energy industry. The Company manufactures, fabricates, rents, sells and maintains natural gas compressors for oil and natural gas production and plant facilities. NGS is headquartered in Midland, Texas, with a fabrication facility located in Tulsa, Oklahoma and a rebuild shop located in Midland, Texas, as well as service facilities located in major oil and natural gas producing basins in the U.S. Additional information can be found at www.ngsgi.com.

Forward-Looking Statements

Certain statements herein (and oral statements made regarding the subjects of this release) constitute “forward-looking statements” within the meaning of the federal securities laws. Words such as “may,” “might,” “should,” “believe,” “expect,” “anticipate,” “estimate,” “continue,” “predict,” “forecast,” “project,” “plan,” “intend” or similar expressions, or statements regarding intent, belief, or current expectations, are forward-looking statements. These forward-looking statements are based upon current estimates and assumptions.

These forward–looking statements rely on a number of assumptions concerning future events and are subject to a number of uncertainties and factors that could cause actual results to differ materially from such statements, many of which are outside the control of the Company. Forward–looking information includes, but is not limited to statements regarding: guidance or estimates related to EBITDA growth, projected capital expenditures; returns on invested capital, fundamentals of the compression industry and related oil and gas industry, valuations, compressor demand assumptions and overall industry outlook, and the ability of the Company to capitalize on any potential opportunities.
While the Company believes that the assumptions concerning future events are reasonable, investors are cautioned that there are inherent difficulties in predicting certain important factors that could impact the future performance or results of its business. Some of these factors that could cause results to differ materially from those indicated by such forward-looking statements include, but are not limited to: (i) achieving increased utilization of assets, including rental fleet utilization and unlocking other non-cash balance sheet assets; (ii) failure of projected organic growth due to adverse changes in the oil and gas industry, including depressed oil and gas prices, oppressive environmental regulations and competition; (iii) inability to finance capital expenditures; (iv) adverse changes in customer, employee or supplier relationships; (v) adverse regional and national economic and financial market conditions, including in our key operating areas; (vi) impacts of world events, including pandemics; the financial condition of the Company’s customers and failure of significant customers to perform their contractual obligations; (vii) the Company’s ability to economically develop and deploy new technologies and services, including technology to comply with health and environmental laws and regulations; and (viii) failure to achieve accretive financial results in connection with any acquisitions the Company may make.

In addition, these forward-looking statements are subject to other various risks and uncertainties, including without limitation those set forth in the Company’s filings with the Securities and Exchange Commission, including the Company’s Annual Report on Form 10-K for the year ended December 31, 2023. Thus, actual results could be materially different. The Company expressly disclaims any obligation to update or alter statements whether as a result of new information, future events or otherwise, except as required by law.

For More Information, Contact:Investor Relations (432) 262-2700
IR@ngsgi.com www.ngsgi.com

 NATURAL GAS SERVICES GROUP, INC.
CONSOLIDATED BALANCE SHEETS
(in thousands)
(unaudited) December 31,  2023   2022 ASSETS   Current Assets:   Cash and cash equivalents$        2,746          $        3,372         Trade accounts receivable, net of allowance for doubtful accounts of $823 and $338, respectively         39,186                   14,668         Inventory, net of allowance for obsolescence of $2,836 and $0, respectively         21,639                   23,414         Federal income tax receivable         11,538                   11,538         Prepaid expenses and other         1,162                   1,155         Total current assets         76,271                   54,147         Long-term inventory, net of allowance for obsolescence of $1,168 and $120, respectively         701                   1,557         Rental equipment, net of accumulated depreciation of $191,745 and $177,729, respectively         373,649                   246,450         Property and equipment, net of accumulated depreciation of $17,649 and $16,981, respectively         20,550                   22,176         Intangibles, net of accumulated amortization of $2,384 and $2,259, respectively         775                   900         Other assets         6,783                   3,016         Total assets$        478,729          $        328,246         LIABILITIES AND STOCKHOLDERS’ EQUITY   Current Liabilities:   Accounts payable$        17,628          $        6,481         Accrued liabilities         15,085                   23,918         Total current liabilities         32,713                   30,399         Credit facility         164,000                   25,000         Deferred income tax liability         41,636                   39,798         Other long-term liabilities         4,486                   2,973         Total liabilities         242,835                   98,170         Commitments and contingencies   Stockholders’ Equity:   Preferred stock, 5,000 shares authorized, no shares issued or outstanding         —                   —         Common stock, 30,000 shares authorized, par value $0.01; 13,688 and 13,519 shares issued, respectively         137                   135         Additional paid-in capital         116,480                   115,411         Retained earnings         134,281                   129,534         Treasury shares, at cost, 1,310 shares         (15,004)          (15,004)Total stockholders’ equity         235,894                   230,076         Total liabilities and stockholders’ equity$        478,729          $        328,246         

 NATURAL GAS SERVICES GROUP, INC.
CONSOLIDATED STATEMENTS OF OPERATIONS
(in thousands, except per share amounts)
(unaudited) For the Years Ended December 31,  2023   2022 Revenue:   Rental income$        106,159          $        74,465         Sales         8,921                   8,568         Aftermarket services         6,087                   1,792         Total revenue         121,167                   84,825         Operating costs and expenses:   Cost of rentals, exclusive of depreciation stated separately below         48,877                   37,750         Cost of sales, exclusive of depreciation stated separately below         8,919                   7,650         Cost of aftermarket services, exclusive of depreciation stated separately below         4,658                   957         Selling, general and administrative expenses         16,457                   13,642         Depreciation and amortization         26,550                   24,116         Impairment expense         779                   —         Inventory allowance         3,965                   83         Retirement of rental equipment         505                   196         Total operating costs and expenses         110,710                   84,394         Operating income         10,457                   431         Other income (expense):   Interest expense         (4,082)          (364)Other income (expense)         245                   (108)Total other income, net         (3,837)          (472)Income (loss) before income taxes:         6,620                   (41)Provision for income taxes:   Current         (35)          (17)Deferred         (1,838)          (511)Total income tax expense         (1,873)          (528)Net income$        4,747          $        (569)Earnings (loss) per share:   Basic$        0.39          $        (0.05)Diluted$        0.38          $        (0.05)Weighted average shares outstanding:   Basic         12,316                   12,305         Diluted         12,383                   12,305         

 NATURAL GAS SERVICES GROUP, INC.
CONSOLIDATED STATEMENTS OF CASH FLOWS
(in thousands, except per share amounts)
(unaudited) For the Years Ended December 31,  2023   2022 CASH FLOWS FROM OPERATING ACTIVITIES:   Net income (loss)$        4,747          $        (569)Adjustments to reconcile net income (loss) to net cash provided by operating activities:   Depreciation and amortization         26,550                   24,116         Amortization of debt issuance costs         425                   48         Deferred taxes         1,838                   511         Gain on disposal of assets         (481)          (250)Impairment expense         779                   —         Retirement of rental equipment         505                   196         Provision for credit losses         492                   —         Inventory allowance         3,965                   83         Stock-based compensation         2,054                   1,910         Loss on company owned life insurance         235                   389         Changes in operating assets and liabilities:    Trade accounts receivables         (25,010)          (4,279)Inventory         (669)          (4,143)Prepaid income taxes and prepaid expenses         (7)          (250)Accounts payable and accrued liabilities         2,436                   10,033         Deferred income         —           Other         174                   (31)NET CASH PROVIDED BY OPERATING ACTIVITIES         18,033                   27,764         CASH FLOWS USED IN INVESTING ACTIVITIES:   Purchase of rental equipment, property and other equipment         (153,943)          (65,122)Purchase of company owned life insurance         (422)          (329)Proceeds from sale of property and equipment 477           372         NET CASH USED IN INVESTING ACTIVITIES         (153,888)          (65,079)CASH FLOWS USED IN FINANCING ACTIVITIES:   Proceeds from line of credit         139,000                   25,000         Proceeds of other long-term liabilities         —                   (3)Payments of other long term liabilities         (95)          —         Payments of debt issuance costs         (2,693)          (77)Purchase of treasury shares           (6,660)Taxes paid related to net share settlement of equity awards         (983)          (515)NET CASH PROVIDED BY FINANCING ACTIVITIES         135,229                   17,745         NET CHANGE IN CASH AND CASH EQUIVALENTS         (626)          (19,570)CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD         3,372                   22,942         CASH AND CASH EQUIVALENTS AT END OF PERIOD$        2,746          $        3,372         SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:   Interest paid$        7,053          $        276         NON-CASH TRANSACTIONS   Transfer of rental equipment to inventory$        665          $        —         Right of use asset acquired through a finance lease         1,146                   —         Right of use asset acquired through an operating lease$        63          $        229         

CONTACT: Investor Relations
IR@ngsgi.com
432-262-2700

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