10-QPeriod: Q2 FY2022

EQT Corp Quarterly Report for Q2 Ended Jun 30, 2022

Filed July 28, 2022For Securities:EQT

Summary

EQT Corporation reported a significant turnaround in its financial performance for the three months ended June 30, 2022, compared to the same period in the prior year. The company posted a net income of $891.4 million, a substantial improvement from a net loss of $933.3 million in Q2 2021. This dramatic shift is primarily driven by substantially higher sales of natural gas, natural gas liquids (NGLs), and oil, coupled with a reduced loss on derivative instruments. Despite increased operating expenses such as transportation, processing, and depreciation, the strong revenue growth and improved derivative results led to a robust operating income. For the six-month period ended June 30, 2022, EQT Corporation narrowed its net loss to $624.7 million from $970.7 million in the comparable 2021 period. While sales of natural gas, NGLs, and oil increased, this was partially offset by a larger loss on derivatives and increased operating expenses, including an impairment of a contract asset. The company's liquidity remains solid, with significant cash generated from operating activities, supported by higher commodity prices. Planned capital expenditures are expected to be funded by operations and the company's credit facility.

Financial Statements
Beta
Revenue$3.37B
Cost of Revenue$539.70M
Gross Profit$2.83B
SG&A Expenses$59.28M
Operating Expenses$1.17B
Operating Income$1.36B
Interest Expense$65.98M
Net Income$891.36M
EPS (Basic)$2.41
EPS (Diluted)$2.19
Shares Outstanding (Basic)369.87M
Shares Outstanding (Diluted)407.30M

Key Highlights

  • 1Significant Profitability Turnaround: EQT reported net income of $891.4 million for Q2 2022, a stark contrast to a net loss of $933.3 million in Q2 2021, driven by higher commodity prices and improved derivative results.
  • 2Increased Sales Volume and Revenue: Sales of natural gas, NGLs, and oil saw substantial increases, particularly for the three and six-month periods ended June 30, 2022, due to higher average realized prices and increased sales volumes, partly from the Alta Acquisition.
  • 3Derivative Impact: While losses on derivatives were still significant ($845.1 million in Q2 2022), they were lower than the previous year ($1.3 billion loss in Q2 2021), contributing to improved net income.
  • 4Operating Expense Increases: Despite revenue growth, operating expenses such as transportation, processing, lease operating expenses, and production taxes increased, reflecting higher activity levels and commodity prices.
  • 5Contract Asset Impairment: The company recognized an impairment of $184.9 million on a contract asset during the first half of 2022, related to increased uncertainty regarding the Mountain Valley Pipeline.
  • 6Strong Operating Cash Flow: Net cash provided by operating activities more than doubled to $1,252 million in the first six months of 2022 compared to $443 million in the same period of 2021.
  • 7Debt Management: EQT actively managed its debt, including significant repayments and repurchases of convertible notes, resulting in a loss on debt extinguishment of $104.3 million in Q2 2022.

Frequently Asked Questions

The primary driver for the significant improvement in financial performance was the substantial increase in the sales prices of natural gas, natural gas liquids (NGLs), and oil, combined with a reduction in the reported loss from derivative instruments. This allowed EQT to post a net income of $891.4 million, a significant turnaround from the net loss of $933.3 million in the prior year's quarter.

Derivative instruments significantly impacted EQT's results. In Q2 2022, EQT reported a loss on derivatives of $845.1 million, which was lower than the $1.345 billion loss in Q2 2021. While still a loss, the reduction contributed positively to the net income compared to the prior year. The company does not designate these derivatives as cash flow hedges, meaning all changes in fair value are recognized in operating revenue.

EQT recognized an impairment of $184.9 million on a contract asset during the first half of 2022. This impairment was due to increased uncertainty regarding the completion and in-service date of the Mountain Valley Pipeline, which affected the estimated recoverability of the contract asset's value.

EQT has been actively managing its debt, showing substantial repayments and repurchases of debt, including convertible notes. This resulted in a loss on debt extinguishment. The company generated strong operating cash flow of $1.25 billion in the first six months of 2022, and its credit facility provides ample liquidity to meet its obligations, capital expenditures, and other cash requirements.