Torm - closing out 2023

Product tanker company Torm (TRMD) reported their Q3 2023 results on 11/09. As I expected, Q3 2023 results were weaker than Q2 2023 (not really surprising) and not as strong as Q3 2022. I will suggest that last year was an anomaly, and this year, is still above-average (Why? In a quarter with a fair amount of refinery maintenance, 33.3% net margin across the entire fleet is quite good)

Torm provided a useful slide deck–

Last bullet on Slide 2, suggests that based on broker evaluations, Torm’s consolidated Net Asset Value (NAV) was $2512.5M per 09/30/23. With 84.4M shares outstanding, that makes NAV (per share) = $29.77.
Ah! But it isn’t so straightforward. Other events complicate that calculation.
The events are listed on Slide 2, but I will still list them here

  1. During Q3 2023. Torm agreed to sell two LR1 vessels, with delivery in Q4 2023. Don’t know how Torm account for that event
  2. Subsequent to end of Q3 2023, Torm has agreed to sell an additional LR1 vessel and 2 MR vessels.
  3. Also, subsequent to the close of Q3 2023, Torm has announced the acquisition of 4 MR tankers
  4. Torm has also announced a deal to acquire 8 LR2 vessels (1 in 2023, 7 in Q1 2024)
    Each of events 3 & 4 are/are-to-be financed with a combination of cash and shares. I don’t think Torm have enough near-term cash to cover the > $300M in cash for the two transactions. That’s the likely reason the transaction stretches out to Q1 2024. In any case, a whole bunch of variables (share count, debt, vessel values, cash) move up or down some. Don’t know where NAV finally settles, but I think the Q3 number + or - 7% is my guesstimate with the data I have currently.

When I dig into the two purchase transactions, I like event 3 more than event 4. Primary reason being the 4 MR vessels are newer and Torm has more time to generate revenue/vessel with that younger set of vessels.

In late October - early November 2023, I have added to my TRMD stake. Not going to chase after TRMD at higher levels, but will consider adding if price slips under $29.50/sh. Q4 has traditionally been a stronger market for tanker sectors (crude oil, refined products and LNG), and so far, this year seems to be playing out that way.

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Darn Danes! The company has two footnotes with the number 2

  • one that corresponds to vessels and capitalized dry docking
  • one that corresponds to “assets held for sale”
    Slide 15
    The third line from the bottom is likely the 2 LR1 that were identified as for sale with delivery in Q4.
    (That clears up a major confusion for me). The other three events are post Q3, so they won’t show in the Q3 report. The LR2 transaction will be split between Q4 2023 and Q1 2024. The other two events will likely be accounted for in Q4, unless the paperwork does not get finalized.