Cloud Peak Energy Inc. (NYSE:CLD), one of the largest U.S. coal producers and the only pure-play Powder River Basin (“PRB”) coal company, today announced results for the second quarter and first six months of 2017.

Highlights and Recent Developments

    Quarter Ended       Year to Date (in millions, except per ton amounts)     06/30/17     06/30/16       06/30/17     06/30/16 Net income (loss) $ (6.9 )     $ 35.3       $ (27.1 )     $ (1.1 ) Adjusted EBITDA (1) $ 29.6 $ 19.3 $ 50.0 $ 18.0 Shipments - owned and operated mines (tons) 14.3 11.8 28.4 24.8 Realized price per ton sold $ 12.25 $ 12.60 $ 12.18 $ 12.62 Average cost per ton sold $ 9.72 $ 10.50 $ 9.75 $ 10.84 Cash margin per ton sold (2) $ 2.53 $ 2.10 $ 2.43 $ 1.78 Shipments - Asian exports (tons)       1.3         —         1.8         0.2  

(1) Non-GAAP financial measure; see definition and reconciliation below in this release and the attached tables.(2) Calculated by subtracting the average cost per ton sold from the realized price per ton sold.

  • Second quarter 2017 net loss was $6.9 million, as compared to the net income of $35.3 million for the second quarter of 2016, which included both $18.8 million of contract buyout revenue and non-cash accounting income of $37.3 million for asset retirement obligation remeasurements.
  • Adjusted EBITDA of $29.6 million, shipments of 14.3 million tons, and an average cost of $9.72 per ton were all improved results as compared to the second quarter of 2016.
  • Exported 1.3 million tons during the second quarter, which were the Company’s full contracted volumes for the period.
  • Reduced undrawn letters of credit by $38.9 million from March 31, 2017. The improved Company and coal industry conditions supported a lower amount of collateral for its reclamation bonding program. Cloud Peak Energy now has $28.6 million remaining in undrawn letters of credit.
  • Ended the quarter with total available liquidity of $453 million.
  • Cordero Rojo Mine received the 2016 Safe Sam Award, from the Wyoming Mining Association, and the Wyoming Governor’s Safety Award.

Colin Marshall, President and Chief Executive Officer, commented, “Second quarter shipments improved by 21 percent compared with the second quarter of 2016, as we exported 1.3 million tons and domestic customers took their contracted coal ratably. Improving volumes allowed us to deliver a solid operational and financial performance in the second quarter as the industry environment continued to improve.”

Health, Safety, and Environment

During the second quarter of 2017, among the Company’s approximately 1,150 full-time mine site employees, there were no reportable injuries. The year-to-date Mine Safety and Health Administration (“MSHA”) All Injury Frequency Rate (“AIFR”) is 0.17, compared to a rate of 0.16 through the second quarter of 2016. During the 39 MSHA inspector days at the mine sites in the quarter, the Company received one significant and substantial citation with an assessment totaling $4,632.

The Cordero Rojo Mine was awarded the 2016 Safe Sam Award, which is presented by the Wyoming Mining Association to the mining operation with the best safety record and the most work-hours across operations of all sizes. The Cordero Rojo Mine also received the Wyoming Governor’s Safety Award for the large mine category. This award recognizes safety excellence among Wyoming’s mine operators, chosen from approximately 350 active operators in the state.

In addition, Cloud Peak Energy’s Antelope Mine, located near Douglas, Wyoming, received the third place safety award for large surface mines from the Wyoming State Mine Inspector and the Wyoming Mining Association.

There were no reportable environmental incidents during the quarter.

Consolidated Business Results

    Quarter Ended       Year to Date (in millions, except per ton amounts)     06/30/17     06/30/16       06/30/17     06/30/16 Total tons sold 14.4     11.9       28.5     24.9 Total revenue $ 229.2 $ 174.2 $ 424.9 $ 355.4 Net income (loss) $ (6.9 ) $ 35.3 $ (27.1 ) $ (1.1 ) Adjusted EBITDA (1)     $ 29.6       $ 19.3       $ 50.0       $ 18.0  

(1) Non-GAAP financial measure; see definition and reconciliation below in this release and the attached tables.

Operating Segments

Owned and Operated Mines

The Owned and Operated Mines segment comprises the results of mine site sales from the Company’s three mines primarily to its domestic utility customers and also to the Logistics and Related Activities segment.

    Quarter Ended       Year to Date (in millions, except per ton amounts)     06/30/17     06/30/16       06/30/17     06/30/16 Tons sold 14.3     11.8       28.4     24.8 Revenue $ 178.7 $ 152.1 $ 352.2 $ 319.3 Cost of product sold $ 140.8 $ 129.0 $ 279.9 $ 276.0 Realized price per ton sold $ 12.25 $ 12.60 $ 12.18 $ 12.62 Average cost of product sold per ton $ 9.72 $ 10.50 $ 9.75 $ 10.84 Cash margin per ton sold (1) $ 2.53 $ 2.10 $ 2.43 $ 1.78 Segment operating income (loss) $ 15.3 $ 49.2 $ 27.2 $ 43.7 Segment Adjusted EBITDA (2)     $ 36.7     $ 20.6       $ 70.5     $ 36.0

(1) Calculated by subtracting the average cost per ton sold from the realized price per ton sold.(2) Non-GAAP financial measure; see definition and reconciliation below in this release and the attached tables.

Shipments during the second quarter of 2017 were over 21 percent higher than the second quarter of 2016, supported by increased exports and natural gas prices around $3.00 per MMBtu. Utility coal-fired power plants continued to run during the quarter and drew down coal inventories, although less than anticipated due to the slow start to summer.

Revenue from the Owned and Operated Mines segment increased 17 percent in the second quarter of 2017 compared to the second quarter of 2016 due to higher shipments, partially offset by lower average realized prices per ton. Cost per ton improved to $9.72 for the second quarter of 2017 compared with $10.50 for the second quarter of 2016. The year-over-year improvement was driven by increased shipments and the continued impact of measures taken to improve operational flexibility and efficiency. The operations team continued to successfully manage capital spend while keeping the equipment fleet in good condition.

Operating income decreased in the second quarter and year to date June 30, 2017 as compared to the same periods in 2016 primarily due to non-cash accounting income of $37.3 million for asset retirement obligation remeasurements in 2016.

Logistics and Related Activities

The Logistics and Related Activities segment comprises the results of the Company’s logistics and transportation services to its domestic and international customers.

    Quarter Ended       Year to Date (in millions, except per ton amounts)     06/30/17     06/30/16       06/30/17     06/30/16 Total tons delivered 1.3     0.1       1.9     0.4 Asian exports (tons) 1.3 — 1.8 0.2 Domestic (tons) — 0.1 0.1 0.2 Revenue $ 66.0 $ 3.2 $ 94.2 $ 17.2 Total cost of product sold $ 69.4 $ 11.5 $ 105.1 $ 33.3 Realized gain on financial instruments $ — $ 1.8 $ — $ 3.6 Segment operating income (loss) $ (3.4 ) $ (8.2 ) $ (10.9 ) $ (16.1 ) Segment Adjusted EBITDA (1)     $ 1.6       $ (7.4 )       $ (0.9 )     $ (14.3 )

(1) Non-GAAP financial measure; see definition and reconciliation below in this release and the attached tables.

The Company exported 1.3 million tons during the second quarter of 2017 as Asian utility demand remains strong. Second quarter 2017 segment operating loss was $3.4 million, as compared to a loss of $8.2 million for the second quarter of 2016, as prior year contractual payments were partially mitigated by current year export sales activity. Adjusted EBITDA includes certain minimum payments pursuant to the Company’s rail and port agreements and unexpectedly high demurrage charges caused by rail delays as shipments ramped up. The Company has currently contracted 3.5 million tons to export during 2017 and expects to export approximately 4.5 million tons during 2017. This 0.5 million ton reduction from the 5 million tons of exports previously forecast is due to delays in ramping up rail service in the first quarter that will not be recovered during the remainder of the year. The Company believes these issues are now substantially resolved.

Cash, Liquidity, and Financial Position

Cash and cash equivalents as of June 30, 2017 were $80.5 million. During the second quarter, the cash used in operations totaled $7.1 million, while capital expenditures (excluding capitalized interest) were $3.8 million.

During the quarter, the Company reduced the amount outstanding on undrawn letters of credit used as collateral for reclamation bonds by nearly $16.9 million from the $67.5 million it reported as of March 31, 2017. As of the date of this release, Cloud Peak Energy has reduced the undrawn letters of credit by an additional $22 million from March 31, 2017 and now has a total of $28.6 million remaining in undrawn letters of credit used as collateral.

At June 30, 2017, the available borrowing capacity under the $400 million Credit Agreement was approximately $358 million. Including cash on hand and the availability under the A/R Securitization, the Company ended the quarter with total available liquidity of $453 million.

Government Affairs

During the first six months of the Trump Administration, there has been a significantly improved, near-term federal regulatory environment for the U.S. coal industry and utilities. The Administration’s stated policies seek to promote the use of America’s energy resources, including coal and other fossil fuels, and alleviate unnecessary regulatory burdens. The Environmental Protection Agency, Department of Interior, Department of Energy, and other agencies are reviewing existing regulations pursuant to these new policy directives.

Although these policy changes are a welcome shorter-term improvement, Cloud Peak Energy remains hopeful that Congress and the Trump Administration will also implement longer-term energy policies that recognize the substantial benefits of safe, reliable, and affordable baseload electricity generated from coal by providing utilities the certainty and incentives to invest in the nation’s coal power plant fleet. In particular, Cloud Peak Energy continues to advocate for the development and commercialization of advanced fossil fuel technologies, including carbon capture. It is encouraging to see bi-partisan support for the recently introduced Senate FUTURE Act that aims to amend the existing 45Q tax credit in order to promote the deployment of carbon capture and utilization technology on a significant scale.

In British Columbia, Canada (“B.C.”), following earlier statements from former B.C. Premier Clark that she would respond to U.S. tariffs on Canadian softwood lumber by potentially banning or imposing taxes or other levies on U.S. thermal coal transshipments through B.C, former Premier Clark’s Liberal Party lost a vote of confidence following recent provincial elections and a new government has been formed by the New Democratic Party (“NDP”) with the support of the Green Party. The new NDP-led government officially assumed power on July 18, 2017 and Mr. John Horgan, NDP leader, became B.C.’s Premier. Cloud Peak Energy is not aware of the new government seeking to impose any similar anti-coal measures. The Company will continue to monitor the political situation in B.C. and work with its business partners and other stakeholders to help ensure the U.S. remains a supplier of coal to Asian trading partners, meeting their need for reliable and affordable electricity.

Domestic Outlook

Mine shipments to domestic customers for the second quarter of 2017 were 13.0 million tons, as compared to 13.5 million tons shipped to domestic customers in the first quarter of 2017. Typically, the second quarter is the slowest of the year by a larger margin as customers take units offline for planned maintenance before the summer cooling season increases demand. With natural gas prices around $3.00 per MMBtu during 2017, utilities have maintained their consumption of PRB coal. The latest data from the U.S. Energy Information Administration shows that natural gas inventories have declined by 9 percent, compared to 2016 levels. Energy Ventures Analysis estimates there were 78 million tons of PRB coal inventories at utilities at the end of June 2017, a decline of 13 million tons from second quarter 2016 levels. The slow start to summer prevented PRB stockpiles from declining further. Full year shipments will now largely depend on the level of summer cooling demand, natural gas prices, and associated coal burn. These factors will dictate the level of third quarter coal buying and shipments utilities require in preparation for winter. If the summer is mild, it is possible that there will be few new purchases for delivery in 2017. This would result in Cloud Peak Energy’s first and second half domestic shipments being relatively equal, which would be unusual. Many utilities appear to be continuing to delay purchasing coal to have flexibility to switch between coal and gas electricity generation based on near term pricing. While this maximizes their flexibility, it could lead to some price support for coal during periods of increased natural gas prices and electricity demand.

For 2017, the Company currently plans to ship between 56 and 59 million tons, with current commitments to sell 56 million tons, which includes 3.5 million tons contracted with export customers. Nearly all of the 56 million tons are under fixed-price contracts with a weighted-average price of $12.18 per ton. The approximately 1 million tons for 2017 that were priced during the second quarter of 2017 averaged $11.63 per ton, in line with prevailing prices at that time.

The Company is currently contracted to sell 34 million tons in 2018. Of this committed production, 32 million tons are under fixed-price contracts with a weighted-average price of $12.49 per ton. For 2018, there were 5 million tons contracted during the second quarter of 2017 at an average of $12.38 per ton.

International Outlook

International thermal coal prices softened during the second quarter of 2017 with import demand growth led by China, South Korea, and southeast Asia countries. China has led the growth in imports of thermal coal (includes bituminous, sub-bituminous and lignite) increasing 20 million tonnes or 37 percent over the first six months of 2016. Year to date, Chinese domestic production rebounded during the second quarter of 2017 with an increase of almost 60 million tonnes, or 4 percent, from a relatively flat first quarter of 2017. China’s strong domestic production and imports were driven by a year-to-date increase in electric generation of over 7 percent, which was mostly supplied by coal-fired generation. In South Korea, the commissioning of several new coal-fired units in 2016 increased imports of thermal coal by over 7 million tonnes, or 20 percent, through May 2017.

During the quarter, no new additional export sales were booked as the Company managed and adjusted shipment volumes to be delivered in the second and third quarters due to the slower than planned rail ramp up. The Company has reduced its full-year export forecast from 5 million tons to 4.5 million tons, of which 3.5 million tons are currently committed. Industry benchmark pricing for export tons softened but remained within an economic range during the second quarter of 2017 on very few trades. Activity has recently increased and international coal prices have firmed as Asian utilities have begun making purchases for the second half of the year. The Company’s remaining uncommitted export volumes are for fourth quarter shipments, and those sales are expected to be contracted during the third quarter.

2017 Guidance – Financial and Operational Estimates

“Second quarter shipments showed a marked improvement over the second quarter of 2016, with solid demand from both domestic and international customers. We are now looking ahead to steady demand over the remainder of the summer and normalized export rail performance. The actions we took in 2016 to control our costs and improve our financial position mean we are well placed to successfully manage through the current environment and prosper as it improves,” commented Marshall.

The following table provides the current outlook and assumptions for selected 2017 consolidated financial and operational metrics:

                      Estimate or Estimated Range Coal shipments for the three mines(1)         56 – 59 million tons Committed sales with fixed prices Approximately 56 million tons Anticipated realized price of produced coal with fixed prices Approximately $12.18 per ton Adjusted EBITDA(2) $85 – $105 million Net interest expense Approximately $40 million Cash interest paid Approximately $45 million Depreciation, depletion, amortization, and accretion $70 – $80 million Capital expenditures         $20 – $25 million

(1)

 

Inclusive of intersegment sales.

(2)

Non-GAAP financial measure; please see definition below in this release. Management did not prepare estimates of reconciliation with comparable GAAP measures, including net income, because information necessary to provide such a forward-looking estimate is not available without unreasonable effort.

 

Conference Call Details

A conference call with management is scheduled at 5:00 p.m. ET on July 27, 2017 to review the results and current business conditions. The call will be webcast live over the Internet from www.cloudpeakenergy.com under “Investor Relations”. Participants should follow the instructions provided on the website for downloading and installing the audio applications necessary to join the webcast. Interested individuals also can access the live conference call via telephone at (855) 793-3260 (domestic) or (631) 485-4929 (international) and entering pass code 48355637.

Following the live webcast, a replay will be available at the same URL on the website for seven days. A telephonic replay will also be available approximately two hours after the call and can be accessed by dialing (855) 859-2056 (domestic) or (404) 537-3406 (international) and entering pass code 48355637. The telephonic replay will be available for seven days.

About Cloud Peak Energy®

Cloud Peak Energy Inc. (NYSE:CLD) is headquartered in Wyoming and is one of the largest U.S. coal producers and the only pure-play Powder River Basin coal company. As one of the safest coal producers in the nation, Cloud Peak Energy mines low sulfur, subbituminous coal and provides logistics supply services. The Company owns and operates three surface coal mines in the PRB, the lowest cost major coal producing region in the nation. The Antelope and Cordero Rojo mines are located in Wyoming and the Spring Creek Mine is located in Montana. In 2016, Cloud Peak Energy shipped approximately 59 million tons from its three mines to customers located throughout the U.S. and around the world. Cloud Peak Energy also owns rights to substantial undeveloped coal and complimentary surface assets in the Northern PRB, further building the Company’s long-term position to serve Asian export and domestic customers. With approximately 1,300 total employees, the Company is widely recognized for its exemplary performance in its safety and environmental programs. Cloud Peak Energy is a sustainable fuel supplier for approximately three percent of the nation’s electricity.

Cautionary Note Regarding Forward-Looking Statements

This release and our related quarterly investor presentation contain “forward-looking statements” within the meaning of the safe harbor provisions of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934. Forward-looking statements are not statements of historical facts and often contain words such as “anticipate,” “believe,” “could,” “estimate,” “expect,” “intend,” “may,” “plan,” “potential,” “seek,” “should,” “will,” “would,” or words of similar meaning. Forward-looking statements may include, for example: (1) our outlook for 2017 and future periods for Cloud Peak Energy, the Powder River Basin (“PRB”) and the industry in general; (2) our operational, financial and shipment guidance, including export shipments; (3) estimated thermal coal demand by domestic and Asian utilities; (4) coal stockpile and natural gas storage levels and the impacts on future demand and pricing; (5) our ability to sell additional tons in 2017 and future periods at improved, economic prices; (6) the impact of the Trump administration energy policies, ongoing state, local and international anti-coal regulatory and political developments, NGO activities and global climate change initiatives; (7) potential commercialization of carbon capture technologies for utilities; (8) the impact of competition from other domestic and international coal producers, natural gas supplies and other alternative sources of energy used to generate electricity; (9) the timing and extent of any sustained recovery for depressed coal industry conditions, domestically and internationally; (10) the impact of industry conditions on our financial performance, liquidity and compliance with the financial covenants in our Credit Agreement; (11) our ability to manage our take-or-pay exposure for currently committed port and rail capacity; (12) our future liquidity and access to sources of capital and credit to support our existing operations and growth opportunities, including our ability to renew or replace our credit facility before its early 2019 termination; (13) the impact of our hedging programs; (14) our ability to renew or obtain surety bonds to meet regulatory requirements; (15) our cost management efforts; (16) operational plans for our mines; (17) business development and growth initiatives; (18) our plans to acquire or develop additional coal to maintain and extend our mine lives; (19) our estimates of the quality and quantity of economic coal associated with our development projects, the potential development of our Youngs Creek and other Northern PRB assets, and our potential exercise of options for Crow Tribal coal; (20) potential development of additional export terminal capacity and increased future access to existing or new capacity; (21) industry estimates of the U.S. Energy Information Administration and other third party sources; and (22) other statements regarding our current plans, strategies, expectations, beliefs, assumptions, estimates and prospects concerning our business, operating results, financial condition, industry, economic conditions, government regulations, energy policies and other matters that do not relate strictly to historical facts.

These statements are subject to significant risks, uncertainties and assumptions that are difficult to predict and could cause actual results to differ materially and adversely from those expressed or implied in the forward-looking statements. The following factors are among those that may cause actual results to differ materially and adversely from our forward-looking statements: (1) the timing and extent of any sustained recovery of the currently depressed coal industry, domestically and internationally, and the impact of ongoing or further depressed industry conditions on our financial performance, liquidity, and financial covenant compliance; (2) the prices we receive for our coal and logistics services, our ability to effectively execute our forward sales strategy, and changes in utility purchasing patterns resulting in decreased long-term purchases of coal; (3) the timing of reductions or increases in customer coal inventories; (4) our ability to obtain new coal sales agreements on favorable terms, to resolve customer requests for reductions or deferrals, and to respond to any cancellations of their committed volumes on terms that preserve the amount and timing of our forecasted economic value; (5) the impact of increasingly variable and less predictable demand for thermal coal based on natural gas prices, summer cooling demand, winter heating demand, economic growth rates and other factors that impact overall demand for electricity; (6) our ability to efficiently and safely conduct our mining operations and to adjust our planned production levels to respond to market conditions and effectively manage the costs of our operations; (7) competition with other producers of coal and with traders and re-sellers of coal, including the current oversupply of thermal coal, the impacts of currency exchange rate fluctuations and the strong U.S. dollar, and government environmental, energy and tax policies and regulations that make foreign coal producers more competitive for international transactions; (8) the impact of coal industry bankruptcies on our competitive position relative to other companies who have recently emerged from bankruptcy with reduced leverage and potentially reduced operating costs; (9) competition with natural gas, wind, solar and other non-coal energy resources, which may continue to increase as a result of low domestic natural gas prices, the declining cost of renewables, and due to environmental, energy and tax policies, regulations, subsidies and other government actions that encourage or mandate use of alternative energy sources; (10) coal-fired power plant capacity and utilization, including the impact of climate change and other environmental regulations and initiatives, energy policies, political pressures, NGO activities, international treaties or agreements and other factors that may cause domestic and international electric utilities to continue to phase out or close existing coal-fired power plants, reduce or eliminate construction of any new coal-fired power plants, or reduce consumption of coal from the PRB; (11) the failure of economic, commercially available carbon capture technology to be developed and adopted by utilities in a timely manner; (12) the impact of “keep coal in the ground” campaigns and other well-funded, anti-coal initiatives by environmental activist groups and others targeting substantially all aspects of our industry; (13) our ability to offset declining U.S. demand for coal and achieve longer term growth in our business through our logistics revenue and export sales, including the significant impact of Chinese and Indian thermal coal import demand and production levels from other countries and basins on overall seaborne coal prices; (14) railroad, export terminal and other transportation performance, costs and availability, including the availability of sufficient and reliable rail capacity to transport PRB coal, the development of future export terminal capacity and our ability to access capacity on commercially reasonable terms; (15) the impact of our rail and terminal take-or-pay commitments if we do not meet our required export shipment obligations; (16) weather conditions and weather-related damage that impact our mining operations, our customers, or transportation infrastructure; (17) operational, geological, equipment, permit, labor, and other risks inherent in surface coal mining; (18) future development or operating costs for our development projects exceeding our expectations; (19) our ability to successfully acquire coal and appropriate land access rights at economic prices and in a timely manner and our ability to effectively resolve issues with conflicting mineral development that may impact our mine plans; (20) the impact of asset impairment charges if required as a result of challenging industry conditions or other factors; (21) our plans and objectives for future operations and the development of additional coal reserves, including risks associated with acquisitions; (22) the impact of current and future environmental, health, safety, endangered species and other laws, regulations, treaties, executive orders, court decisions or governmental policies, or changes in interpretations thereof and third-party regulatory challenges, including additional requirements, uncertainties, costs, liabilities or restrictions adversely affecting the use, demand or price for coal, our mining operations or the logistics, transportation, or terminal industries; (23) the impact of required regulatory processes and approvals to lease coal and obtain permits for coal mining operations or to transport coal to domestic and foreign customers, including third-party legal challenges to regulatory approvals that are required for some or all of our current or planned mining activities; (24) any increases in rates or changes in regulatory interpretations or assessment methodologies with respect to royalties or severance and production taxes and the potential impact of associated interest and penalties; (25) inaccurately estimating the costs or timing of our reclamation and mine closure obligations and our assumptions underlying reclamation and mine closure obligations; (26) our ability to obtain required surety bonds and provide any associated collateral on commercially reasonable terms; (27) the availability of, disruptions in delivery or increases in pricing from third-party vendors of raw materials, capital equipment and consumables which are necessary for our operations, such as explosives, petroleum-based fuel, tires, steel, and rubber; (28) our assumptions concerning coal reserve estimates; (29) our relationships with, and other conditions affecting, our customers (including our largest customers who account for a significant portion of our total revenue) and other counterparties, including economic conditions and the credit performance and credit risks associated with our customers and other counterparties, such as traders, brokers, and lenders under our Credit Agreement and financial institutions with whom we maintain accounts or enter hedging arrangements; (30) the results of our hedging programs and changes in the fair value of derivative financial instruments that are not accounted for as hedges; (31) the terms and restrictions of our indebtedness; (32) liquidity constraints, access to capital and credit markets and availability and costs of credit, surety bonds, letters of credit, and insurance, including risks resulting from the cost or unavailability of financing due to debt and equity capital and credit market conditions for the coal sector or in general, changes in our credit rating, our compliance with the covenants in our debt agreements, the increasing credit pressures on our industry due to depressed conditions, or any demands for increased collateral by our surety bond providers; (33) volatility in the price of our common stock, including the impact of any delisting of our stock from the New York Stock Exchange if we fail to meet the minimum average closing price listing standard; (34) our liquidity, results of operations, and financial condition generally, including amounts of working capital that are available; (35) litigation and other contingencies; (36) the authority of federal and state regulatory authorities to order any of our mines to be temporarily or permanently closed under certain circumstances; and (37) other risk factors or cautionary language described from time to time in the reports and registration statements we file with the Securities and Exchange Commission, including those in Item 1A - Risk Factors in our most recent Form 10-K and any updates thereto in our Forms 10-Q and current reports on Form 8-K.

Additional factors, events or uncertainties that may emerge from time to time, or those that we currently deem to be immaterial, could cause our actual results to differ, and it is not possible for us to predict all of them. We make forward-looking statements based on currently available information, and we assume no obligation to, and expressly disclaim any obligation to, update or revise publicly any forward-looking statements made in this release or our related quarterly investor presentation, whether as a result of new information, future events or otherwise, except as required by law.

Non-GAAP Financial Measures

This release and our related presentation include the non-GAAP financial measure of Adjusted EBITDA (on a consolidated basis and for our reporting segments). Adjusted EBITDA is intended to provide additional information only and does not have any standard meaning prescribed by generally accepted accounting principles in the United States of America. (“U.S. GAAP”). A quantitative reconciliation of historical net income (loss) to Adjusted EBITDA is found in the tables accompanying this release. EBITDA represents net income (loss) before: (1) interest income (expense), net, (2) income tax provision, (3) depreciation and depletion, and (4) amortization. Adjusted EBITDA represents EBITDA as further adjusted for accretion, which represents non-cash increases in asset retirement obligation liabilities resulting from the passage of time, and specifically identified items that management believes do not directly reflect our core operations. For the periods presented herein, the specifically identified items are: (1) adjustments to exclude non-cash impairment charges, (2) adjustments for derivative financial instruments, excluding fair value mark-to-market gains or losses and including cash amounts received or paid, (3) adjustments to exclude debt restructuring costs, and (4) non-cash throughput amortization expense and contract termination payments made to amend the BNSF and Westshore agreements. We enter into certain derivative financial instruments such as put options that require the payment of premiums at contract inception. The reduction in the premium value over time is reflected in the mark-to-market gains or losses. Our calculation of Adjusted EBITDA does not include premiums paid for derivative financial instruments; either at contract inception, as these payments pertain to future settlement periods, or in the period of contract settlement, as the payment occurred in a preceding period. In prior years the amortization of port and rail contract termination payments were included as part of EBITDA and Adjusted EBITDA because the cash payments approximated the amount of amortization being taken during the year. During 2017, management determined that the non-cash portion of amortization arising from payments made in prior years as well as the amortization of contract termination payments should be adjusted out of Adjusted EBITDA because the ongoing cash payments are now significantly smaller than the overall amortization of these payments and no longer reflect the transactional results. Because of the inherent uncertainty related to the items identified above, management does not believe it is able to provide a meaningful forecast of the comparable GAAP measures or reconciliation to any forecasted GAAP measure.

Adjusted EBITDA is an additional tool intended to assist our management in comparing our performance on a consistent basis for purposes of business decision making by removing the impact of certain items that management believes do not directly reflect our core operations. Adjusted EBITDA is a metric intended to assist management in evaluating operating performance, comparing performance across periods, planning and forecasting future business operations and helping determine levels of operating and capital investments. Period-to-period comparisons of Adjusted EBITDA are intended to help our management identify and assess additional trends potentially impacting our company that may not be shown solely by period-to-period comparisons of net income (loss). Consolidated Adjusted EBITDA is also used as part of our incentive compensation program for our executive officers and others.

We believe Adjusted EBITDA is also useful to investors, analysts and other external users of our consolidated financial statements in evaluating our operating performance from period to period and comparing our performance to similar operating results of other relevant companies. Adjusted EBITDA allows investors to measure a company’s operating performance without regard to items such as interest expense, taxes, depreciation and depletion, amortization and accretion and other specifically identified items that are not considered to directly reflect our core operations.

Our management recognizes that using Adjusted EBITDA as a performance measure has inherent limitations as compared to net income (loss) or other GAAP financial measures, as this non-GAAP measure excludes certain items, including items that are recurring in nature, which may be meaningful to investors. As a result of these exclusions, Adjusted EBITDA should not be considered in isolation and does not purport to be an alternative to net income (loss) or other GAAP financial measures as a measure of our operating performance. Because not all companies use identical calculations, our presentation of Adjusted EBITDA may not be comparable to other similarly titled measures of other companies.

           

CLOUD PEAK ENERGY INC.

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF

OPERATIONS AND COMPREHENSIVE INCOME (LOSS)

(in thousands, except per share data)

  Three Months Ended Six Months Ended June 30, June 30, 2017     2016 2017     2016 Revenue $ 229,201   $ 174,188   $ 424,930   $ 355,437   Costs and expenses Cost of product sold (exclusive of depreciation, depletion, and accretion) 194,370 140,616 363,309 305,650 Depreciation and depletion 19,249 (19,510 ) 37,894 (408 ) Accretion 1,846 1,994 3,667 4,576 (Gain) loss on derivative financial instruments 1,595 (8,286 ) 3,939 (6,325 ) Selling, general and administrative expenses 9,565 13,251 20,279 27,026 Impairments ― 34 ― 4,187 Other operating costs   92     169     310     456   Total costs and expenses   226,717     128,268     429,398     335,162   Operating income (loss)   2,484     45,920     (4,468 )   20,275   Other income (expense) Interest income 118 33 157 70 Interest expense (9,866 ) (11,286 ) (22,778 ) (22,338 ) Other, net   (138 )   (206 )   (448 )   (595 ) Total other income (expense)   (9,886 )   (11,459 )   (23,069 )   (22,863 ) Income (loss) before income tax provision and earnings from unconsolidated affiliates (7,402 ) 34,461 (27,537 ) (2,588 ) Income tax benefit (expense) 149 1,158 (151 ) 2,580 Income (loss) from unconsolidated affiliates, net of tax   305     (330 )   632     (1,078 ) Net income (loss)   (6,948 )   35,289     (27,056 )   (1,086 ) Other comprehensive income (loss) Postretirement medical plan amortization of prior service costs (1,821 ) (1,871 ) (3,642 ) (1,510 ) Postretirement medical plan change ― 42,851 ― 42,851 Income tax on postretirement medical and pension changes   ―   (974 )   ―   (1,944 ) Other comprehensive income (loss)   (1,821 )   40,006     (3,642 )   39,397   Total comprehensive income (loss) $ (8,769 ) $ 75,295   $ (30,698 ) $ 38,311   Income (loss) per common share: Basic $ (0.09 ) $ 0.58   $ (0.38 ) $ (0.02 ) Diluted $ (0.09 ) $ 0.57   $ (0.38 ) $ (0.02 ) Weighted-average shares outstanding - basic   75,086     61,296     70,634     61,244   Weighted-average shares outstanding - diluted   75,086     61,971     70,634     61,244            

CLOUD PEAK ENERGY INC.

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS

(in thousands)

  June 30, December 31, ASSETS 2017 2016 Current assets Cash and cash equivalents $ 80,536 $ 83,708 Accounts receivable 49,042 49,311 Due from related parties 478 — Inventories, net 70,022 68,683 Derivative financial instruments — 752 Income tax receivable 1,516 1,601 Other prepaid and deferred charges 33,438 20,361 Other assets   802     741   Total current assets 235,834 225,157   Noncurrent assets Property, plant and equipment, net 1,408,080 1,432,361 Goodwill 2,280 2,280 Other assets   43,732     54,978   Total assets $ 1,689,926   $ 1,714,776     LIABILITIES AND EQUITY Current liabilities Accounts payable $ 32,925 $ 27,678 Royalties and production taxes 57,335 63,018 Accrued expenses 31,375 35,857 Due to related parties — 71 Other liabilities   2,552     2,567   Total current liabilities 124,187 129,191   Noncurrent liabilities Senior notes 409,368 475,009 Asset retirement obligations, net of current portion 107,891 97,048 Accumulated postretirement medical benefit obligation, net of current portion 23,701 22,950 Royalties and production taxes 20,995 21,557 Other liabilities   15,276     17,360   Total liabilities   701,418     763,115     Equity Common stock ($0.01 par value; 200,000 shares authorized; 75,611 and 61,942 shares issued and 75,134 and 61,465 outstanding as of June 30, 2017 and December 31, 2016, respectively) 751 615 Treasury stock, at cost (477 shares as of both June 30, 2017 and December 31, 2016) (6,498 ) (6,498 ) Additional paid-in capital 649,382 581,975 Retained earnings 326,630 353,685 Accumulated other comprehensive income (loss)   18,243     21,884   Total equity   988,508     951,661   Total liabilities and equity $ 1,689,926   $ 1,714,776              

CLOUD PEAK ENERGY INC.

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

(in thousands)

  Six Months Ended June 30, 2017     2016 Cash flows from operating activities Net income (loss) $ (27,056 ) $ (1,086 ) Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities: Depreciation and depletion 37,894 (408 ) Accretion 3,667 4,576 Impairments — 4,187 Loss (income) from unconsolidated affiliates, net of tax (632 ) 1,078 Distributions of income from unconsolidated affiliates 3,500 1,500 Deferred income taxes — (1,944 ) Equity-based compensation expense 2,506 3,900 (Gain) loss on derivative financial instruments 3,939 (6,325 ) Cash received (paid) on derivative financial instrument settlements (1,147 ) (2,640 ) Non-cash interest expense related to early retirement of debt and refinancings 702 — Net periodic postretirement benefit costs (2,736 ) 995 Payments for logistics contracts (17,000 ) (7,500 ) Logistics throughput contract amortization expense 18,998 16,333 Other 4,296 662 Changes in operating assets and liabilities: Accounts receivable 269 5,563 Inventories, net (1,395 ) 2,019 Due to or from related parties (478 ) (570 ) Other assets (6,160 ) 10,813 Accounts payable and accrued expenses (6,100 ) (42,654 ) Asset retirement obligations   (520 )   (712 ) Net cash provided by (used in) operating activities   12,547     (12,213 )   Investing activities Purchases of property, plant and equipment (7,896 ) (12,075 ) Cash paid for capitalized interest — (945 ) Investment in development projects (2,110 ) (1,500 ) Insurance proceeds — 2,826 Other   33     45   Net cash provided by (used in) investing activities   (9,973 )   (11,649 )   Financing activities Repayment of senior notes (62,094 ) — Payment of debt refinancing costs (406 ) — Payment of deferred financing costs — (191 ) Payment amortized to deferred gain (6,294 ) — Proceeds from issuance of common stock 68,850 — Cash paid for equity offering (4,490 ) — Other   (1,312 )   (1,133 ) Net cash provided by (used in) financing activities   (5,746 )   (1,324 )   Net increase (decrease) in cash and cash equivalents (3,172 ) (25,186 ) Cash and cash equivalents at beginning of period   83,708     89,313   Cash and cash equivalents at end of period $ 80,536   $ 64,127     Supplemental cash flow disclosures: Interest paid $ 18,605 $ 20,665 Income taxes paid (refunded) $ (85 ) $ (2,796 ) Supplemental non-cash investing and financing activities: Capital expenditures included in accounts payable $ 1,365 $ 1,652 Assets acquired under capital leases $ — $ 115                

CLOUD PEAK ENERGY INC. AND SUBSIDIARIES

RECONCILIATION OF NON-GAAP MEASURES

(in millions, except per share data)

  Adjusted EBITDA     Three Months Ended Six Months Ended June 30, June 30, 2017 2016 2017 2016 Net income (loss) $ (6.9 ) $ 35.3   $ (27.1 ) $ (1.1 ) Interest income (0.1 ) — (0.2 ) (0.1 ) Interest expense 9.9 11.3 22.8 22.3 Income tax (benefit) expense (0.1 ) (1.2 ) 0.2 (2.6 ) Depreciation and depletion   19.2     (19.5 )   37.9     (0.4 ) EBITDA 21.9 25.9 33.6 18.2 Accretion 1.8 2.0 3.7 4.6 Derivative financial instruments: Exclusion of fair value mark-to-market losses (gains) (1) 1.6 (8.3 ) 3.9 (6.3 ) Inclusion of cash amounts received (paid) (2)   (0.8 )   (0.3 )   (1.1 )   (2.6 ) Total derivative financial instruments 0.8 (8.6 ) 2.8 (8.9 ) Impairments — — — 4.2 Non-cash throughput amortization expense and contract termination payments   5.1     —     9.9     —   Adjusted EBITDA $ 29.6   $ 19.3   $ 50.0   $ 18.0  

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(1)   Fair value mark-to-market (gains) losses reflected on the Unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (Loss). (2) Cash amounts received and paid reflected within operating cash flows in the Unaudited Condensed Consolidated Statements of Cash Flows.                   Adjusted EBITDA by Segment     Three Months Ended Six Months Ended June 30, June 30, 2017 2016   2017 2016 Net income (loss) $ (6.9 ) $ 35.3 $ (27.1 ) $ (1.1 ) Interest income (0.1 ) — (0.2 ) (0.1 ) Interest expense 9.9 11.3 22.8 22.3 Other, net 0.1 0.2 0.4 0.6 Income tax expense (benefit) (0.1 ) (1.2 ) 0.2 (2.6 ) (Income) loss from unconsolidated affiliates, net of tax   (0.3 )   0.3     (0.6 )   1.1   Consolidated operating income (loss) $ 2.5   $ 45.9   $ (4.5 ) $ 20.3     Owned and Operated Mines Operating income (loss) $ 15.3 $ 49.2 $ 27.2 $ 43.7 Depreciation and depletion 19.1 (19.9 ) 37.5 (1.1 ) Accretion 1.7 1.9 3.4 4.3 Derivative financial instruments: Exclusion of fair value mark-to-market (gains) losses 1.6 (8.3 ) 3.9 (6.3 ) Inclusion of cash amounts received (paid)   (0.8 )   (2.1 )   (1.1 )   (6.2 ) Total derivative financial instruments 0.8 (10.4 ) 2.8 (12.5 ) Impairments — — — 2.2 Other   (0.2 )   (0.2 )   (0.4 )   (0.6 ) Adjusted EBITDA $ 36.7   $ 20.6   $ 70.5   $ 36.0     Logistics and Related Activities Operating income (loss) $ (3.4 ) $ (8.2 ) $ (10.9 ) $ (16.1 ) Derivative financial instruments: Inclusion of cash amounts received (paid)   —     1.8     —     3.6   Total derivative financial instruments — 1.8 — 3.6 Non-cash throughput amortization expense and contract termination payments 5.1 — 9.9 — Other   (0.1 )   (1.0 )   0.1     (1.8 ) Adjusted EBITDA $ 1.6   $ (7.4 ) $ (0.9 ) $ (14.3 )   Other Operating income (loss) $ (9.9 ) $ 5.1 $ (20.9 ) $ (7.3 ) Depreciation and depletion 0.2 0.3 0.4 0.7 Accretion 0.2 0.1 0.3 0.3 Impairment — 0.1 — 2.0 Other   0.3     0.5     0.7     0.7   Adjusted EBITDA(1) (2) $ (9.2 ) $ 6.1   $ (19.5 ) $ (3.6 )   Eliminations Operating income (loss) $ 0.5   $ (0.1 ) $ —   $ (0.1 ) Adjusted EBITDA $ 0.5   $ (0.1 ) $ —   $ (0.1 )

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(1)   Includes $0 and $18.8 of sales contract buyouts for the three months ended June 30, 2017 and 2016, respectively. (2) Includes $0.1 and $22.8 of sales contract buyouts for the six months ended June 30, 2017 and 2016, respectively.                                           Tons Sold (in thousands) Q2     Q1     Q4     Q3     Q2     Year     Year     Year     Year     Year 2017     2017     2016     2016     2016     2016     2015     2014     2013     2012 Mine   Antelope 6,711 7,375 8,069 8,612 6,273 29,807 35,167 33,647 31,354 34,316 Cordero Rojo 4,227 4,441 5,562 5,492 3,608 18,332 22,872 34,809 36,670 39,205 Spring Creek 3,390 2,210 3,111 2,854 1,946 10,348 17,027 17,443 18,009 17,102 Decker (50% interest) —     —     —     —     —     —     —     1,079     1,519     1,441   Total 14,328 14,026 16,743 16,958 11,828 58,488 75,066 86,978 87,552 92,064  

Cloud Peak Energy Inc.Lorri Owen, 720-566-2932Investor Relations