PETRONAS Gas Berhad (KLSE:PETGAS)
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Earnings Call: Q4 2021

Feb 22, 2022

Operator

Good day and thank you for standing by. Welcome to the PETRONAS Gas Berhad analyst briefing for quarter ended 31 December 2021. At this time, all participants are in a listen-only mode. After the speakers' presentation, there will be a question and answer session. Please be advised that today's conference is being recorded. Now I'd like to turn the conference over to Izan Ishak, Head, Investor Relations of PETRONAS Gas Berhad. Thank you. Please go ahead.

Izan Hajar Ishak
Head of Investor Relations, PETRONAS Gas Berhad

Thank you, operator. Salaam alaikum and good evening, everyone. Thank you for joining our session today for PETRONAS Gas Berhad analyst briefing for quarter ended 31 December 2021. My name is Izan from Investor Relations. With us from PGB, we have Encik Abdul Aziz Othman, Managing Director and CEO. Puan Shariza Sharis Mohd Yusof, CFO, and [Encik Sham Malood], Head of Business Development and Commercial. We will start the briefing with highlights, company performance, updates, to be followed by Q&A. For reference, our financial results is available at both Bursa Malaysia and PGB website. The material for today's briefing is also available at our website and the Webcast Host platform. Without further ado, I'll hand over to Encik Aziz for the highlights. Aziz?

Abdul Aziz Othman
Managing Director and CEO, PETRONAS Gas Berhad

Thank you, Izan. Salaam alaikum and good evening, everyone. Thank you once again for joining us today. 2021 indeed has proven to be volatile year for the industry as well as for the country. You know, this was evident looking at the COVID-19 variants against the vaccination rate. Business, of course, continued to face challenges, demand disrupted, higher cost of business because of the precaution against COVID and whatnot. For the country, the political uncertainty affecting the capital market and, of course, towards the end of last year, the force of nature amidst early traces of economic recovery. Nevertheless, for PGB, we have been saying during the various analyst briefing, our business model and of long-term contracts steady.

Ensure steady revenue stream, particularly for the gas processing, gas transportation, and regasification business segment. Next slide, please. Going into the 2021 highlight. Again, our plants and facilities continued to perform well, and our digitalization initiative has resulted in higher efficiency. We also commenced production from our third nitrogen generation unit, NGU. Alongside the high production is the additional revenue stream from ancillary services together with new and expansion of utilities contracts that we've been focusing on the last one year or so. Again, early in 2021, we shared with all of you that our focus on growth were collaboration in delivering integrated utilities solution, pursuing opportunities in power generation, exploring step-up opportunities emerging from the energy transition.

Happy to say that we have since moved forward with three growth projects actually reaching final investment decision throughout 2021. Currently the progress is well underway. Mainly, if you recall the lateral pipeline, the debottlenecking and expansion of the southern region in view of the ever-increasing demand for southern region. At this moment, we are continuing our evaluation of the potential third storage tank for LNG. As I mentioned a few times, we will share further details as we progress in this initiative. Now, going into the financial performance for the year, I'm pleased to share with you that we actually achieved our best financial performance thus far in 2021.

However, for the quarter ended 31 December 2021, PGB recorded MYR 1.5 billion revenue, higher than the same quarter last year and the preceding quarter three of 2021. This was largely to utilities selling its product at higher price. Again, in line with the higher fuel gas price. Utilities also recorded higher electricity sales volume following the commencement of electricity supply under the New Electricity Dispatch Arrangement, NEDA, that we managed to get licensed since August 2021. All that has contributed to group profit. However, it declined to MYR 650 million, primarily driven by higher operating costs. Again, lastly, due to higher internal gas consumption costs. Profit after tax lower by 21% in tandem with lower gross profit, partially offset by impact of favorable foreign exchange movement.

I'd like to highlight for the 12-month performance, revenue stood at MYR 5.65 billion, which is an increase of 1%, mainly contributed by higher revenue from Utilities and Regasification segments. Utilities, as mentioned, recorded higher sales of steam to new customers, while Regasification secured a new revenue stream from LNG reloading at our regas terminal in Sungai Udang and the truck loading at the regas terminal in Pengerang. I'm sure if some of you have read the newspaper recently, the loading has just reached 1,000 loadings early this year. The gross profit was higher by 2% at MYR 2.72 billion, with regasification and utility segments recording lower operating costs, leading to improved margin respectively.

PAT similarly improved by 1% to reach MYR 2.11 billion for the full year. Later, more details on financial will be presented by Shariza after this. Going on the operational side, which is on the page 10, right? The operation first at gas processing. The operation at our gas processing plant continue to operate as usual. The OEE or overall equipment effectiveness remain within range for both C1 methane and C2 ethane. We continue to achieve good reliability. Sales gas at 99.96%, which demonstrates our commitment to ensure continuous supply to our customers. The high level of efficiency also resulted in higher performance incentive received of MYR 991 million. I think all of you are aware that we.

The more we produce with higher reliability, we stand to gain on the performance, bonus incentive, that came with the gas processing agreement that we had with the shipper. Moving on to gas transportation and regasification. The pipeline network reliability, again, was sustained at close to 100%. For the year, we delivered an average of 2scf billion per day of sales gas to customers. For the regasification business, both the regas terminal at Sungai Udang and Pengerang sustained each OEE level at 100%. During the year, the RGT in Sungai Udang received 8 cargoes, while RGT Pengerang received 29 cargoes, making it a total of 37 cargoes received. Our LNG ancillary services, as I mentioned just now, the truck loading business has seen a tremendous growth. First introduced in quarter four 2020.

I mentioned just now, we recently achieved the 1,000 delivery milestone of our truck loading business on 26th January 2022. Quite a fast growth in the loading services, yeah. Moving on to utilities. Overall, we continue to fulfill customer demand. 100% product reliability recorded across all products. Looking at full year results, first electricity. Again, the volume has improved, mainly contributed by sales to new customers. You know there were two new customers coming on board, including the NEDA sales that I mentioned previously. Steam also recorded higher volume in line with demand from new customer and less turnaround undertaken at existing customers' plant. Similarly, industrial gases saw improved offtake following the delivery of the low pressure gas nitrogen to new customers from our third nitrogen generation unit in Kerteh.

Ladies and gentlemen, that's all for our operational performance. We move next to financial segment with Shariza.

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Thank you, Encik Aziz. As-salamu alaykum and a very good evening, everyone. I'll now take you through the financials starting with page 14. First, the gas processing segment showed performance. Against the preceding quarter 2, 2021, we saw comparable revenue at MYR 433 million. Gross profit was slightly lower by 4% at MYR 235 million on higher operating costs. Against the corresponding quarter 4 of last year, segment revenue increased by 2% or MYR 10 million, as we registered higher incentives relating to efficiency. Our segment results rose by 5%, due to marginally lower operating costs, mainly relating to lower depreciation expense.

Against the corresponding period for the full year, our revenue was comparable at MYR 1.72 billion, while segment results was also roughly comparable, a bit slightly lower by 1% at MYR 937 million, as we saw slightly higher operating costs mainly relating to utilities. Moving on to page 15, which is gas transportation. If we were to compare against the preceding quarter three, revenue remained comparable at MYR 295 million, just a slight increment due to the higher number of operating days. Our gross profit declined by 42%. This is mainly on higher operating costs, largely due to operations and maintenance in line with a specific planned activities during the quarter.

Against the corresponding quarter four of last year, again, revenue was comparable, while gross profit was lower by 32%, again, due to higher operating costs. This is due to the internal gas consumption cost or IGC cost, which is a pass-through, under IBR status. For the year, compared to 2020, revenue was similarly comparable at MYR 1.17 billion. Very marginally lower, by 0.2% or MYR 3 million, due to the lower number of operating days, coupled with slightly lower operations and maintenance revenue. Segment results was 12% lower than MYR 699 million, mainly as we saw higher operating costs relating to IGC costs as well as the maintenance costs, in line with the high level of planned activities.

With regards to the IGC cost for the year, we saw higher costs in line with the higher average sales gas delivered, as mentioned by Aziz earlier, at over 2Sm³ billion per day, compared to in 2020 when it was below 1.9Sm³ billion per day. As well as the higher price for the IGC in line with the reference market price. Again, as mentioned previously and as iterated, these IGC costs are fully recovered under tariff, so we are not out of pocket, so to speak. Now moving on to the regasification segment, which is on page 16.

Against the preceding quarter three, we saw a slight decrease in revenue to MYR 356 million. Segment results was 23% lower at MYR 269 million on lower operating costs. This was due to the higher internal gas consumption costs. As highlighted in the last briefing, there was a correction on the unaccounted for gas component of IGC for both regasification terminals in quarter three of 2021. The amount was roughly about MYR 70 million. So if we were to normalize for this adjustment which occurred in quarter three, the results would be comparable. Against the corresponding quarter four of last year, we saw revenue improving slightly by 0.5%.

As mentioned by Aziz, we did see the new revenue streams from LNG reloading at RGTSU as well as truck loading at Pengerang. Segment results rose by 26% as a result of lower operating costs, mainly to do with utilities costs, as during the quarter there was a favorable adjustment on the charging mechanism of electricity at Pengerang, mainly relating to a contractual take or pay requirements. For the year to date, segment revenue was more or less comparable, a slight growth of 1% to MYR 1.41 billion, again, due to the new revenue streams. While segment results rose by 14% to MYR 811 million, as we saw lower operating costs, largely attributable to the lower utility expense, as mentioned previously.

Last but not least, utilities on page seventeen. Against the preceding quarter, revenue increased by 19% to MYR 404 million. As explained earlier, we did see higher volumes across all products, as well as the higher prices for steam and industrial gases. Segment gross profit nevertheless decreased to MYR 55 million. It was lower by 25% on higher operating costs. For results against quarter four of 2020, revenue increased by 30%, mainly as we saw higher product prices coupled with the contributions from electricity sales following the commencement of a supply to the grid under NEDA from August 2021 onwards. Segment results declined by 26% as we recorded higher fuel gas costs, which resulted in lower margin.

For the full year, a similar trend, segment revenue grew by 3% to MYR 1.35 billion. Again, on high sales volume amidst lower product prices. Conversely, the segment results surged by 34%, as the high revenue was also complemented by a lower depreciation expense as we had fully depreciated assets which are still in use. Now moving on to the group level results. Preceding quarter three, 2021, we saw higher group revenue by 5%. This is attributable to higher revenue from utilities. As mentioned, higher product prices as well as higher sales volume. As far as the gross profit is concerned, it was nonetheless lower by 22%.

This was driven by higher operating costs, mainly relating to the internal gas consumption of IGC on the regulated businesses as explained previously. PAT was correspondingly lower by 21%. Against the corresponding quarter four of 2020, we saw an improvement in group revenue by 8%. Again, the revenue from utility segment was higher due to the higher product prices in line with higher fuel gas, coupled with the higher sales volume, mainly electricity. Gross profit was nonetheless lower by 3% as we saw the higher operating costs from gas transportation and utility segment. Mainly relating to fuel gas internal gas consumption and fuel gas costs respectively. Profit after tax declined by 6% in tandem with the lower PBT.

Further reduced by a higher deferred tax expense relating to the Cukai Makmur impact in 2022. For the full year, revenue increased by 1% to MYR 5.6165 billion. As we saw higher revenue from utilities and regasification segment. While gross profit improved by 2% with stronger contribution from both the segments as well, utilities and regasification. PAT also improved by 1%. Moving on to the balance sheet on page 19. The balance sheet in terms of total assets remain robust exceeding MYR 19 billion as at December 31, 2021. While we also are providing the breakdown of the segment total assets net book value by segment which remain comparable compared to previous quarters. Now moving on to the dividends on page 20.

The board of directors has today approved a fourth interim dividend of MYR 0.102 per ordinary share and a special interim dividend of MYR 0.10 per ordinary share, amounting to a total of MYR 633.2 million in respect of the financial year ended 31 December. This will be payable on 22 March. The dividend approved demonstrates our continued commitment to ensure the sustained level of returns to our shareholders despite the ongoing economic conditions. With that, we end the financial section, and I will now pass the line over to Encik Aziz to share on some company updates.

Abdul Aziz Othman
Managing Director and CEO, PETRONAS Gas Berhad

Thank you, Shariza. Moving on to updates. As I mentioned in early part of the briefing, in 2022, PGB's focus will be sustaining the current revenue stream in line with gas demand. Pursuing growth, leveraging on our key competencies and exploring step up opportunity. What I would like to update or highlight on the progress of the project that we have announced in 2021, within the cluster of the focus area that I mentioned. Generally, all are progressing as planned. First, the lateral pipeline that we announced in the first quarter of 2021. It is on target. The progress is as what was planned to complete in quarter 1 2023. The second project that we announced for the year was the debottlenecking of the southern PGU.

It has reached more than 80%, and it is expected to be completed by middle of this year in line with the commitment to our shipper for the completion of this project. The third is again the southern pipeline sector expansion project that we announced recently in November 2021. The contractor is on board. Nevertheless, because we have just awarded the contract, it is still at an early stage of engineering work. We have also been quite active for the exploring for the potential of the third LNG storage tank, as I mentioned, where we went out and tried to secure some expression of interest.

We currently have had the interest coming in and in the midst of reviewing the proposals that we have received from interested bidders. Of course, we have to go through the process, and we expect should we reach a conclusion with the interested bidders, final investment decision would be sometime in quarter four of this year. Lastly, another project that is ongoing is the gas processing plant in Kerteh for the optimization of the feedstock that are available in the area. We actually started the project end of 2021, and currently the engineering work is progressing satisfactorily and due to be completed by quarter two 2023. On the commercial side, our utilities, this is the 20th year of the operation, and some of the utilities contract with our long-term customers are due for renewal.

Some of it has been renewed, some are being discussed, and being finalized. Throughout this year, when the date of renewal is reached, we will share accordingly on the renewal of these long-term customers for our utilities products. That's all the update. Moving on to question and answer, please. Thank you.

Operator

Thank you. Ladies and gentlemen, as a reminder, if you wish to ask a question, please press star one on your telephone and wait for your name to be announced. If you wish to withdraw your request, please press the pound or hash key. Please limit to two questions at a time. If you have follow-up questions, please request to rejoin. Once again, ladies and gentlemen, star one for questions. Our first question comes from the line of Alex Goh from AmBank. Please ask your question.

Alex Goh
Senior Investment Analyst, AmBank

Yeah. Thank you so much for the presentation today. I have a number of questions, but I will go through the first two first, then I'll wait for my turn. The first question is regarding your dividends. You know, if I were to look into last year, including your special dividends, you paid last year MYR 0.45 higher. I mean, in this semester this year, your dividends you're paying out is MYR 0.45 lower. Could you go through with us your thinking behind this? You know, and what would need to happen for you to bring the special dividends up to MYR 1.27 that you paid in 2020?

You know, also maybe run through with us what perhaps your investments or CapEx and the kind of sums that you're looking at that is influencing your decision.

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Thank you for the question. With regards to the special dividend that we paid for the financial year 2020, the first tranche of the special dividend, which was that MYR 0.50, it was really driven by the capital restructuring exercise that was ongoing in 2020. You know, it's not really an apple to apple comparison. That MYR 0.50 for financial year 2020 was really on the capital restructuring, while the remaining MYR 0.05 was really at the end of the year when we closed off the results. I mean, a better comparison would be the MYR 0.05 and MYR 0.10-

Alex Goh
Senior Investment Analyst, AmBank

MYR 0.10.

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

-this year. Yeah. In terms of moving forward, again, you know, there are considerations being given in terms of the CapEx requirements and whatnot. But having said that, you know, our target has always been to ensure that we meet the dividend policy as far as possible, which is 50% of profit after tax and non-controlling interest, while also seeing, you know, meeting the dividend payout ratio based on our historical trends, excluding, say, you know, one-offs like the 50%.

Alex Goh
Senior Investment Analyst, AmBank

MYR 0.50.

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Yeah. The MYR 0.50 special dividend.

Alex Goh
Senior Investment Analyst, AmBank

You know, are you still going to adhere to your balance sheet optimization program where you know you mentioned last time you're looking at a more optimal gearing level of maybe about 50%?

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Yeah.

Alex Goh
Senior Investment Analyst, AmBank

Similar to the other utilities companies. Are you still maintaining that? You know, should we expect additional capital restructuring payouts in future?

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Yeah. In terms of the exercise itself, that is still ongoing. Again, you know, due to the sensitivities of some of these things, we will make the announcements once they are finalized and they materialize. However, you know, as far as last year was concerned, there wasn't any particular activity happening. Although the review and, you know, in terms of timing and whatnot, that has continued. This process of looking at the optimal gearing is still ongoing even this year. If there is anything, it may, you know, affect the considerations as far as the dividend payout is concerned.

Alex Goh
Senior Investment Analyst, AmBank

This fourth dividend payment for 2021, will it be the last for this year, or could there potentially be another announcement for dividend for the year, financial year 2021?

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

I'm not, I mean, I wouldn't be able to comment because obviously we still need to go through the AGM and whatnot.

Alex Goh
Senior Investment Analyst, AmBank

Sure.

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

This is, as far as the year-end is concerned, this is the fourth quarter interim dividend.

Alex Goh
Senior Investment Analyst, AmBank

Potentially you may consider another distribution for the financial 2021. Would that be right to say that?

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

I wouldn't say it's under consideration. Yeah. It's not under consideration at the moment.

Alex Goh
Senior Investment Analyst, AmBank

It's not under consideration at the moment. Is it correct?

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Yeah.

Abdul Aziz Othman
Managing Director and CEO, PETRONAS Gas Berhad

Not under consideration at the moment.

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Moment.

Abdul Aziz Othman
Managing Director and CEO, PETRONAS Gas Berhad

Yes.

Alex Goh
Senior Investment Analyst, AmBank

I see. Okay, great. Could you also let us know your CapEx for this year and your investments that you're planning this year and maybe next year as well?

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

In terms of CapEx this year, we ended at around MYR 1.2 billion. For next year we're expecting slightly higher, probably around MYR 1.3 billion-MYR 1.4 billion, in line with the projects which we have announced.

Alex Goh
Senior Investment Analyst, AmBank

Announced.

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Yeah.

Alex Goh
Senior Investment Analyst, AmBank

How about 2023?

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

2023, at the moment based on sanction, you know, could taper off a little bit. Yeah, could taper off slightly. Yeah, we'll be looking, yeah, lower than 2022.

Alex Goh
Senior Investment Analyst, AmBank

I see. Lower. All right.

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Yeah.

Alex Goh
Senior Investment Analyst, AmBank

And-

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

However, we'll be able to give better guidance toward the end of the year because obviously, that's when we go through the

Abdul Aziz Othman
Managing Director and CEO, PETRONAS Gas Berhad

When we submit the budget.

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Yeah, the budget cycle and whatnot. Yeah.

Alex Goh
Senior Investment Analyst, AmBank

Okay. Sorry, yeah. Regarding Cukai Makmur, do you have a bit more clarity on the percentage it will impact? I mean, 2021 your effective tax rate is about 20%. Do you think-

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Mm.

Alex Goh
Senior Investment Analyst, AmBank

Cukai Makmur will move it to around 25%?

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

As mentioned again, you know, without going into specific tax rates, right? I mean, the guidance that we can give is as per before, both the regasification terminals do enjoy tax incentives. So they are shielded from the Cukai Makmur which was only going to be for 2022, I hope. Because the impact will really be at the company level, the PGD company level, and we should be sharing our full set of accounts soon. So you will be able to get a sense from there rather than going into specific ETR rates. Yeah.

Operator

All right. Thank you for your question. Our next question comes from Anshool Singh from JP Morgan. Please ask your question.

Anshool Singh
Equity Research Analyst, JPMorgan

Hi. Good evening. Can you hear me?

Abdul Aziz Othman
Managing Director and CEO, PETRONAS Gas Berhad

Yes.

Anshool Singh
Equity Research Analyst, JPMorgan

Yeah. I had a couple of questions. Firstly, in your transportation segment performance, this has been one of the weakest quarters in the past couple of years. Any specific one-off expenses booked in this quarter, anything we should know about?

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

On the gas transportation specifically.

Anshool Singh
Equity Research Analyst, JPMorgan

Yeah.

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

There were two factors.

Anshool Singh
Equity Research Analyst, JPMorgan

Yeah.

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Oh, sorry. Yeah, that's the question, right? Sorry.

Abdul Aziz Othman
Managing Director and CEO, PETRONAS Gas Berhad

Quarter four.

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Quarter four, right?

Anshool Singh
Equity Research Analyst, JPMorgan

Yes.

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

For gas transportation.

Anshool Singh
Equity Research Analyst, JPMorgan

Yes. Quarter four.

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

There were two factors. First of all, there was quite a high level of planned maintenance activities just specifically for this segment. In addition to that, there was also slightly higher internal gas consumption costs for that quarter, which is actually in line with the level of the sales gas which was delivered. That impact-

Anshool Singh
Equity Research Analyst, JPMorgan

Can I-

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Yeah.

Anshool Singh
Equity Research Analyst, JPMorgan

Can I just ask, what would the clean margin be for this quarter if you exclude the costs related to those maintenance activities?

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Actually, the third quarter would be a better reflection. Yeah.

Anshool Singh
Equity Research Analyst, JPMorgan

Moving forward, also third quarter is a better reflection?

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Yes. Yes.

Anshool Singh
Equity Research Analyst, JPMorgan

Uh, when-

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

You know, it may vary, again, you know, like depending on.

Abdul Aziz Othman
Managing Director and CEO, PETRONAS Gas Berhad

[Non-English content]

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Yeah.

Abdul Aziz Othman
Managing Director and CEO, PETRONAS Gas Berhad

Maintenance work.

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

What is happening during that particular quarter?

Anshool Singh
Equity Research Analyst, JPMorgan

Yeah.

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

If you were to look at, you know, just for this year, yeah, the third quarter would be more reflective for the gas transportation.

Anshool Singh
Equity Research Analyst, JPMorgan

In the fourth quarter, the higher maintenance expenses was that due to seasonality or was that due to delays related to COVID?

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Not so much delays related to COVID. There were some activities that were planned. Also there were some costs. Not so much that was delayed in terms of the activities. There was just the timing of the cost was more in quarter four in terms of recognition, yeah.

Anshool Singh
Equity Research Analyst, JPMorgan

Okay. The cost recognition was in quarter four.

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Yes. Yeah.

Anshool Singh
Equity Research Analyst, JPMorgan

Moving forward, quarter three is a better reflection for the gas transportation performance.

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Yeah.

Anshool Singh
Equity Research Analyst, JPMorgan

Yeah.

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

It would again, you know, depend on sometimes there are certain planned activities which are specific to a quarter. You might see some variations.

Anshool Singh
Equity Research Analyst, JPMorgan

Compared to fourth quarter and third quarter, how does the activity in the first quarter stand?

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

I would roughly say maybe quarter three would be a better reflection, yeah.

Anshool Singh
Equity Research Analyst, JPMorgan

Okay. My final question is regarding the IBR. Any updates, any timelines, progress report, any, anything about that, about the implementation?

Abdul Aziz Othman
Managing Director and CEO, PETRONAS Gas Berhad

as updated in last briefing.

Anshool Singh
Equity Research Analyst, JPMorgan

Yeah

Abdul Aziz Othman
Managing Director and CEO, PETRONAS Gas Berhad

the current RP is until the end of this year. At this moment-

Anshool Singh
Equity Research Analyst, JPMorgan

Yeah

Abdul Aziz Othman
Managing Director and CEO, PETRONAS Gas Berhad

We are in, you know, whatever we are doing today is within the timeline that we have per the guidance from FID for the submission. The decision whether or not by FID we expect before the year end in line with the new RP starting in January next year.

Operator

All right. Thank you for your question. Our next question comes from Daniel Wong from Hong Leong. Please ask your question.

Daniel Wong
Research Analyst, Hong Leong Investment Bank

Hi. Can you hear me?

Abdul Aziz Othman
Managing Director and CEO, PETRONAS Gas Berhad

Yes.

Daniel Wong
Research Analyst, Hong Leong Investment Bank

Yeah. Okay. My first question is on your cash flow. I noticed that in your cash flow statement there is a line in the cash flow from financing activities. There's a payment for non-controlling interest on redemption of shares. May I know what is this relating to?

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Yeah. This is to do with PLNG2. Obviously, it's not a wholly owned subsidiary. During the year, there was a redemption of shares. Part of it went to the non-controlling interest or the other shareholders in that company.

Daniel Wong
Research Analyst, Hong Leong Investment Bank

Okay. Your stake is still the same then, is it? I mean, your effective stake in this PLNG2 is still the same, yeah?

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Yes. The stake is still the same. It's still 55%, because the redemption is done proportionally.

Daniel Wong
Research Analyst, Hong Leong Investment Bank

I see. My follow-up question on this IGC that you mentioned that is going to be so-called recovered in Q4. Does that mean that during this quarter you guys incur a higher cost due to higher IGC, but this higher cost will be recovered in the coming period or you are already recovered during this financial period?

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

It's already recovered because when we set the tariff, there's also a portion for this IGC cost. We are already recovering the cost. That's what I mean when

Daniel Wong
Research Analyst, Hong Leong Investment Bank

I mean, you guys already recovered the higher IGC cost during the quarter.

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Yes.

Daniel Wong
Research Analyst, Hong Leong Investment Bank

Shouldn't that mean?

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Yes

Daniel Wong
Research Analyst, Hong Leong Investment Bank

... that your margin should not be affected since you already recovered the cost?

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Yeah. Again, you know, the way that the tariff works, right, it works, it's set at the start of the regulatory period. It flattens throughout each quarter and throughout the regulatory period. If your costs change, obviously, you know, there will be timing when you have higher operation maintenance. They're all covered. The margin will then fluctuate. In absolute terms, whatever that we are spending is recovered on the revenue end. Yeah.

Daniel Wong
Research Analyst, Hong Leong Investment Bank

Let me get this straight. Means that your revenue-

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Yeah

Daniel Wong
Research Analyst, Hong Leong Investment Bank

... is a portion throughout the years, for example. Your costing is only recognized based on incurred terms on every period.

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Yes

Daniel Wong
Research Analyst, Hong Leong Investment Bank

Every quarter, is it?

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Yes. Oh, yes. Correct. Yeah. The revenue is obviously the tariff is set up front. Yeah. It's spread evenly.

Daniel Wong
Research Analyst, Hong Leong Investment Bank

Okay. That's all from me for now. Thank you.

Abdul Aziz Othman
Managing Director and CEO, PETRONAS Gas Berhad

Thank you.

Operator

Thank you. Just a reminder, if you wish to ask a question, please press star one on your telephone. Our next follow-up question comes from Alex Goh from AmBank. Please go ahead.

Alex Goh
Senior Investment Analyst, AmBank

Could you give us a bit of detail on any turnaround activities or any major maintenance activities this year or next? What should we be looking at in terms of the maintenance costs compared to last year?

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

In terms of the level of activities, it's roughly the same. Probably, maybe slightly higher.

Abdul Aziz Othman
Managing Director and CEO, PETRONAS Gas Berhad

Slightly higher-

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Yeah

Abdul Aziz Othman
Managing Director and CEO, PETRONAS Gas Berhad

in 2022

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Yes

Abdul Aziz Othman
Managing Director and CEO, PETRONAS Gas Berhad

compared to 2021.

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

In terms of the CapEx, you know, there isn't a significant increase.

Abdul Aziz Othman
Managing Director and CEO, PETRONAS Gas Berhad

Increase. Yeah.

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Yeah. In terms of the CapEx.

Alex Goh
Senior Investment Analyst, AmBank

Okay, great. Could you give some indication now on your LNG loading and your trucking, how much do you contribute in terms of revenue and profit?

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Right. In total-

Alex Goh
Senior Investment Analyst, AmBank

Or at the-

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Sorry. I didn't hear you at the end.

Alex Goh
Senior Investment Analyst, AmBank

How much do you contribute in revenue and profit in absolute terms?

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Yeah. In terms of the ancillary services for the year, we're looking around MYR 20 million-MYR 25 million.

Alex Goh
Senior Investment Analyst, AmBank

In revenue, is it?

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Yeah.

Alex Goh
Senior Investment Analyst, AmBank

Profit?

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

It's very minimal cost in terms of the. That's about the, you know, that's probably around each month. That's all the profit.

Abdul Aziz Othman
Managing Director and CEO, PETRONAS Gas Berhad

The revenue and profit is about the same, like MYR 20- MYR 25 million a year.

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

About the same, yeah. Yeah. That's some incremental cost, but it is quite minimal.

Abdul Aziz Othman
Managing Director and CEO, PETRONAS Gas Berhad

Minimal.

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Minimal because.

Abdul Aziz Othman
Managing Director and CEO, PETRONAS Gas Berhad

Mm-hmm

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

... it's already the main core of the

Abdul Aziz Othman
Managing Director and CEO, PETRONAS Gas Berhad

Already there.

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Operation is already there.

Abdul Aziz Othman
Managing Director and CEO, PETRONAS Gas Berhad

Yep.

Alex Goh
Senior Investment Analyst, AmBank

Okay. Can I come back to the question on Cukai Makmur? I'm not sure. Could you just give a bit of in terms of the percentage point in terms of tax rate increase? I mean, let's say taking last year's 20%, how much do you think you move it up to? Is it at 3%-4% higher? What is your general feel for that?

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

I guess it's quite difficult to say at this point in time because there are like, you know, couple of moving parts within the group, right? Because I mentioned, you know, we do have-

Izan Hajar Ishak
Head of Investor Relations, PETRONAS Gas Berhad

Yeah

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Segments which are enjoying tax incentives. Yeah. Generally, as mentioned during the presentation, right, Alex, part of it has been recognized because in terms of the deferred tax. Then another part of it will then be recognized in 2022. Regardless of the, you know, overall impact that I mean, there is no, you know, there is no issue in terms of, you know, the company's cash flows obviously. You know, there's not going to be much of an impact when you're talking about dividends and whatnot.

Izan Hajar Ishak
Head of Investor Relations, PETRONAS Gas Berhad

Yeah.

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Yeah.

Operator

Right. Thank you for your question. Our next question comes from Wei Tan. Please ask the question.

Tan Chi Wei
Senior Analyst, Maybank Investment Bank

Hi. Thanks for the call. Chi Wei here from Maybank. Just one follow-up again back to this Q-on-Q decline in transport profit again. Puan Shariza, is it fair to say that there is some lumpiness or perhaps some back-loading of the IGC recognition in 4Q for the segment? Thanks.

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Thanks, Chi Wei. It is actually, as mentioned, the actual volume of IGC was higher because obviously in 2021, you know, there was higher level of average sales gas being delivered throughout the network. You know, as there's more gas, there's more consumption. In addition, the reference price, you know, obviously, oil and gas prices have been on the increase. That has also resulted in the higher cost for gas transportation.

Tan Chi Wei
Senior Analyst, Maybank Investment Bank

I see.

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

But again, um-

Tan Chi Wei
Senior Analyst, Maybank Investment Bank

There's a price element as well.

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Yes. It's both. But again, I think just to reiterate, the amount that we are recovering is more than sufficient compared to the cost. You know, it's not eating up in terms of the bottom line. Yeah.

Tan Chi Wei
Senior Analyst, Maybank Investment Bank

Yep, understood. Just trying to figure out the Q-on-Q volatility.

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Yeah. Yep.

Tan Chi Wei
Senior Analyst, Maybank Investment Bank

Yeah. Thanks.

Operator

Thank you. Just a reminder, if you wish to ask a question, please press star one on your telephone.

Izan Hajar Ishak
Head of Investor Relations, PETRONAS Gas Berhad

There's one question from the-

Tan Chi Wei
Senior Analyst, Maybank Investment Bank

Okay

Izan Hajar Ishak
Head of Investor Relations, PETRONAS Gas Berhad

... from the webcast. How much of the utilities contract has been renewed, and how much are due in 2022? Any impact on the earnings from this renewal?

Abdul Aziz Othman
Managing Director and CEO, PETRONAS Gas Berhad

We don't have that specific, but at this moment, the contract that had expired last year has been renewed. This year there'll be a few more expiring, and as I mentioned, we have got the alignment or the agreement to be renewed. Again, it takes a little bit of time because the definitive agreement needs further discussion and drafting or whatnot. What I can tell you is that we are very aware when each and one of those contracts are expiring and we are working towards getting those aligned based on the expiry date. Now, the good thing is this. The customers that has been buying the utilities from us are kind of connected to us.

There's no other alternative for them of getting the utilities from other place. It's more about getting the wording, the contracts in place rather than you know the risk of

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Using

Abdul Aziz Othman
Managing Director and CEO, PETRONAS Gas Berhad

they run away from us. Yeah.

Izan Hajar Ishak
Head of Investor Relations, PETRONAS Gas Berhad

One more question. Why we had to recognize higher deferred tax expense for Cukai Makmur in this quarter, the fourth quarter?

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

This is actually it's an accounting adjustment. Obviously the deferred tax relates to, say, timing differences that we have in terms of, say, for example, our tax recognized value and also our tax value. In relation to the assets which we have as at 31 December 2021, some of these timing differences are expected to reverse in 2022. Therefore, you know, there is the rate at which they will reverse will be at the Cukai Makmur rates. That is the reason why there is a bit of this recognition of deferred tax expense to do with the Cukai Makmur.

In essence, what we're doing is, you know, we are bringing some of the impact in 2022 to 2021 because they are relating to certain assets which are already in place. It's really more of an accounting effect. Yeah, accounting entry. Yeah. If it does hit in 2022, yeah, it's not as, you know, part of it has already been properly recognized in 2021.

Izan Hajar Ishak
Head of Investor Relations, PETRONAS Gas Berhad

Questions from the line.

Operator

All right. Thank you. Our next follow-up question comes from Daniel Wong from Hong Leong. Please ask your question.

Daniel Wong
Research Analyst, Hong Leong Investment Bank

Hi. I just have a follow-up question on Cukai Makmur thingy. This quarter you mentioned that you guys already pushed, so-called, recognized some of the Cukai Makmur. Can I check-

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Yeah.

Daniel Wong
Research Analyst, Hong Leong Investment Bank

How much was the amount that you recognized during the quarter for this Cukai Makmur in terms of deferred tax?

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Roughly about MYR 30 million or so. Yeah. That relates to the full year. It's not just I mean, the entry is in relation to the full year impact. Obviously we only recognized it in quarter four because the announcement was only made yeah in quarter four.

Daniel Wong
Research Analyst, Hong Leong Investment Bank

Okay. I see. Can you remind me again? It was in third quarter you guys had that MYR 70 million adjustment on the regasification plant, right? The-

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Yeah.

Daniel Wong
Research Analyst, Hong Leong Investment Bank

This MYR 70 million was adjustment throughout the year in 2020. For the nine months in 2021, right?

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Yes. It was a correction on the charges that was levied to us by the supplier.

Daniel Wong
Research Analyst, Hong Leong Investment Bank

Okay. Okay. That's all from me. Thank you.

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

Thanks.

Operator

Well, just a reminder, if you wish to ask a question, please press star one now. Right, Daniel. For the question, I'll turn back to the management team for closing remarks.

Shariza Sharis Mohd Yusof
CFO, PETRONAS Gas Berhad

That's all for today. Thank you for calling, logging in to our earnings briefing. I'll see you next quarter. Thank you.

Izan Hajar Ishak
Head of Investor Relations, PETRONAS Gas Berhad

Thank you.

Operator

Thank you very much.

Sham Malood
Head of Business Development and Commercial, PETRONAS Gas Berhad

Thank you.

Operator

All right. Thank you. This concludes our conference for today. Thank you for participating. You may all disconnect.

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