Press Release: Golar LNG Limited Interim results for the period ended March 31, 2026

Dow Jones05-20

First Quarter financial summary

 
(in thousands of $)                  Q1 2026    Q1 2025   % Change 
----------------------------------  ---------  ---------  -------- 
Net income attributable to Golar 
 LNG Ltd                               83,578      8,197      920% 
Total operating revenues              137,554     62,502      120% 
Adjusted EBITDA (1)                   105,576     40,936      158% 
Golar's share of contractual debt 
 (1)                                2,705,245  1,494,615       81% 
                                    ---------  ---------  -------- 
 

Recent highlights

   -- Golar LNG Limited ("Golar" or "the Company") reports Q1 2026 net income 
      attributable to Golar of $84 million inclusive of $37 million of non-cash 
      items1, Adjusted EBITDA1 of $106 million and Total Golar Cash1 of $1.0 
      billion. 
   -- FLNG Hilli offloaded 150th cargo. 
   -- FLNG Gimi overproduced 19% compared to contractual committed volume. 
   -- MKII construction on time and on budget. 
   -- Southern Energy S.A. ("SESA") and Securing Energy for Europe ("SEFE") 
      sign an 8-year LNG supply agreement for up to two million tonnes of LNG 
      per annum, commencing 2027. 
   -- Commercial pipeline expanding and advancing at pace following recent 
      Middle East events. Target to order 4th FLNG within 2026. 
   -- Divested non-core investment in OLT Offshore Toscana S.p.A. and exited 
      remaining FSRU Operation and Maintenance contract. 
 
   -- Goldman Sachs engaged to evaluate strategic alternatives for the Company. 
 
   -- Declared dividend of $0.25 per share for the quarter, payable on June 10, 
      2026, to shareholders of record on June 1, 2026. 101.8 million shares 
      issued and outstanding as of March 31, 2026. 

CEO Comment

"Q1 saw solid operational performance with continued 100% economic uptime for the FLNG Hilli and strong operational performance from the FLNG Gimi producing 19% more than the contractual committed volume. The MKII FLNG under conversion progressed according to budget and schedule during the quarter.

Geopolitical events continuing in Ukraine and Russia combined with significant escalation in the Middle East has again driven commodity prices higher and put pressure on the global energy markets. We see strengthening demand for energy security and diversification. This reflects on Golar's business by driving strong momentum in commercial discussions for incremental FLNG projects as well as increased earnings for our commodity exposure. We are ramping up activities to order our 4(th) FLNG within 2026 and to secure attractive long term FLNG projects."

Summary and review of financial results

Business Performance(3)

 
                                   2026       2025 
                              -------------- 
                                                                    Jan - 
                                 Jan-Mar          Oct-Dec            Mar 
                              --------------  ---------------  --------------- 
  (in thousands of $)             Total            Total            Total 
----------------------------  --------------  ---------------  --------------- 
  Net income                         101,804           23,148           12,939 
  Income tax expense                     923            1,901              179 
----------------------------  --------------  ---------------  --------------- 
  Net income before income 
   taxes                             102,727           25,049           13,118 
  Depreciation and 
   amortization                       16,305           12,203           12,638 
  Unrealized (gain)/loss on 
   oil and gas derivative 
   instruments                      (33,501)           20,553           25,001 
  Other non-operating income         (3,314)               --               -- 
  Interest income                   (10,319)         (10,926)          (8,699) 
  Interest expense, net               24,380           23,636               -- 
  (Gains)/losses on 
   derivative instruments, 
   net                               (3,587)          (2,269)            6,795 
  Other financial items, net           1,409           11,412            2,292 
  Net income from equity 
   method investments                  1,213            1,032         (10,209) 
  Sales-type lease 
   receivable in excess of 
   interest income (1)                10,263           10,314               -- 
  Adjusted EBITDA (1)                105,576           91,004           40,936 
----------------------------  --------------  ---------------  --------------- 
 
 
                   2026 
                   ------------------------------------------------------------------------------------------------- 
                   Jan-Mar 
                   ------------------------------------------------------------------------------------------------- 
  (in thousands                           Corporate        Total Segment                            Consolidated 
  of $)                  FLNG             and other           Reporting         Elimination           Reporting 
-----------------  ----------------  -------------------  ----------------  -------------------  ------------------- 
  Liquefaction 
   services 
   revenue                   56,222                   --            56,222                   --               56,222 
  Sales-type 
   lease revenue             49,977                   --            49,977                   --               49,977 
  Vessel 
   management 
   fees and other 
   revenues                  25,628                5,727            31,355                   --               31,355 
  Vessel 
   operating 
   expenses                (36,662)              (2,070)          (38,732)                   --             (38,732) 
  Administrative 
   expenses                   (347)             (12,338)          (12,685)                   --             (12,685) 
  Project 
   development 
   expenses                 (2,759)                   87           (2,672)                   --              (2,672) 
  Realized gain 
   on oil and gas 
   derivative 
   instruments 
   (2)                        9,683                   --             9,683                   --                9,683 
  Other operating 
   income/(loss)              2,425                (260)             2,165                   --                2,165 
  Sales-type 
   lease 
   receivable in 
   excess of 
   interest 
   income (1)                10,263                   --            10,263             (10,263)                   -- 
-----------------  ----------------  -------------------  ----------------  -------------------  ------------------- 
  Adjusted EBITDA 
   (1)                      114,430              (8,854)           105,576             (10,263)               95,313 
-----------------  ----------------  -------------------  ----------------  -------------------  ------------------- 
 
 
                   2025 
                   --------------------------------------------------------------------------------------------------- 
                   Oct-Dec 
                   --------------------------------------------------------------------------------------------------- 
  (in thousands                              Corporate        Total Segment                           Consolidated 
  of $)                   FLNG               and other          Reporting         Elimination           Reporting 
-----------------  -------------------  -------------------  ---------------  -------------------  ------------------- 
  Liquefaction 
   services 
   revenue                      58,623                   --           58,623                   --               58,623 
  Sales-type 
   lease revenue                44,536                   --           44,536                   --               44,536 
  Vessel 
   management 
   fees and other 
   revenues                     23,325                6,328           29,653                   --               29,653 
  Vessel 
   operating 
   expenses                   (42,217)              (9,894)         (52,111)                   --             (52,111) 
  Administrative 
   expenses                         95              (5,354)          (5,259)                   --              (5,259) 
  Project 
   development 
   expenses                    (2,235)                (785)          (3,020)                   --              (3,020) 
  Realized gain 
   on oil and gas 
   derivative 
   instruments 
   (2)                          11,856                   --           11,856                   --               11,856 
  Other operating 
   gain/(loss)                   2,143              (5,731)          (3,588)                   --              (3,588) 
  Sales-type 
   lease 
   receivable in 
   excess of 
   interest 
   income (1)                   10,314                   --           10,314             (10,314)                   -- 
-----------------  -------------------  -------------------  ---------------  -------------------  ------------------- 
  Adjusted EBITDA 
   (1)                         106,440             (15,436)           91,004             (10,314)               80,690 
-----------------  -------------------  -------------------  ---------------  -------------------  ------------------- 
 
 
                   2025 
                   ------------------------------------------------------------------------------------------------------------- 
                   Jan-Mar 
                   ------------------------------------------------------------------------------------------------------------- 
  (in thousands                                                    Corporate and 
  of $)                           FLNG                                 other                                Total 
-----------------  -----------------------------------  -----------------------------------  ----------------------------------- 
  Total operating 
   revenues                                     55,688                                6,814                               62,502 
  Vessel 
   operating 
   expenses                                   (18,785)                              (9,685)                             (28,470) 
  Administrative 
   expenses                                      (588)                              (8,999)                              (9,587) 
  Project 
   development 
   expenses                                    (2,351)                                (968)                              (3,319) 
  Realized gain 
   on oil and gas 
   derivative 
   instruments 
   (2)                                          21,213                                   --                               21,213 
  Other operating 
   income                                           --                              (1,403)                              (1,403) 
-----------------  -----------------------------------  -----------------------------------  ----------------------------------- 
  Adjusted EBITDA 
   (1)                                          55,177                             (14,241)                               40,936 
-----------------  -----------------------------------  -----------------------------------  ----------------------------------- 
 

(2) The line item "Realized and unrealized gain/(loss) on oil and gas derivative instruments" in the Unaudited Consolidated Statements of Operations relates to income from the FLNG Hilli Liquefaction Tolling Agreement ("LTA") and the natural gas derivative which is split into: "Realized gain on oil and gas derivative instruments" and "Unrealized (loss)/gain on oil and gas derivative instruments".

Golar reports today Q1 2026 net income of $102 million, before non-controlling interests, inclusive of $37 million of non-cash items(1) . Adjusted EBITDA(1) at $106 million for Q1 2026 was $15 million higher than Q4 2025. Overproduction-related earnings from FLNG Gimi together with lower operating costs partially offset by lower realized gains on oil and gas derivative instruments and higher administration costs account for most of the increase.

The $37 million of Q1 2026 non-cash items(1) is comprised of:

   -- TTF and Brent oil linked derivative instruments' unrealized 
      mark-to-market ("MTM") gains of $34 million; and 
   -- $3 million MTM gain on interest rate swaps. 

During Q1 2026, we recognized a total of $10 million of realized gains on FLNG Hilli's oil and gas derivative instruments, comprised of a:

   -- $4 million realized gain on the Brent oil linked derivative instrument; 
      and 
   -- $6 million realized gain in respect of fees for the TTF linked 
      production. 

A total of $34 million of unrealized non-cash items(1) in relation to FLNG Hilli's oil and gas derivative assets, with corresponding changes in fair value in its constituent parts have been recognized on our unaudited Q1 2026 consolidated statement of operations as follows:

   -- $30 million gain on the Brent oil linked derivative asset; and 
   -- $4 million gain on the TTF linked natural gas derivative asset. 

Corporate/Other

Operating revenues and costs under corporate and other items in Q1 2026 are attributable to one FSRU Operation and Maintenance agreement in respect of the Italis LNG. This contract concluded in April 2026.

Balance sheet and liquidity

Total Golar Cash(1) as of March 31, 2026, was $1.0 billion. Golar's share of Contractual Debt(1) as of March 31, 2026, is $2.7 billion. After deducting Total Golar Cash(1) from Golar's share of Contractual Debt(1) , the net debt position as of Q1 2026 amounted to $1.7 billion.

Asset under development of $1.3 billion relates to our MKII FLNG conversion project, which has been fully equity funded to date. Total Golar Cash(1) could be used to fund remaining capital expenditure in respect of this $2.2 billion conversion project. Asset level financing on the back of MKII's confirmed 20-year contract is advancing and we are now working with a commercial bank and export credit agencies on an attractive long-term solution. Equity released from asset level financing is intended to be directed towards attractive FLNG growth opportunities.

Recent key financial transactions and updates

In March 2026, we sold our 2.69% shareholding in OLT Offshore LNG Toscana S.p.A., to SNAM S.p.A. This non-strategic investment had been fully impaired in 2019. Consideration of $3.1 million was received and recognized as a gain on disposal in other non-operating income.

Golar also entered into a shareholder's agreement for a 10% equity interest in San Matías Pipeline S.A. ("SMP"), a company that will build a 500km dedicated gas pipeline to facilitate year-round operations of both FLNG Hilli and MKII in Argentina. SMP is associated with our SESA FLNG charters and the company is planned to be equity funded amongst the SESA shareholders at a pro-rata holding to that of SESA. Once operational, the pipeline is expected to generate attractive infrastructure returns for at least the 20-year duration of the FLNG charters.

In March 2026, a formal process to evaluate strategic alternatives to accelerate our FLNG growth pipeline and maximize shareholder value was initiated. In connection with this process, we appointed Goldman Sachs International as our financial advisor. The strategic review includes a comprehensive evaluation of Golar's platform, including our industry leading FLNG technology, long-term contract backlog, attractive commodity exposure and growth pipeline. Potential alternatives to be explored include, but are not limited to, a sale of the Company, a merger or other business combination, divestiture of assets, or further optimization of the corporate structure. The Company will target solutions that unlock shareholder value and enable faster roll-out of Golar's FLNG growth pipeline. There can be no assurance that the strategic review will result in any transaction or other strategic outcome, nor have we established a definitive timetable for the completion of this process.

Liquefaction projects overview

In aggregate, across FLNG Hilli and FLNG Gimi, we have 5.1MTPA of liquefaction capacity on the water, a further 3.5MTPA currently under conversion and long-lead items for a fourth unit reserved.

FLNG Hilli

Maintained leading operational track record, offloading her 150(th) cargo in April and 152(nd) cargo this week.

The existing contract in Cameroon ends in Q3 2026. During Q2 2026, a contractor was appointed to disconnect FLNG Hilli from its mooring in July and prepare the vessel for towing to Seatrium's shipyard in Singapore where upgrades and life extension work will be carried out. Towing tugs have been contracted, prefabrication engineering is well underway , most major procurement is complete and Golar has deployed a site supervision team with ongoing presence at the yard. Of the $350 million budget for upgrade costs, positioning, operating costs, fuel and insurance during the period between the end of the contract in Cameroon and the expected Commercial Operations Date ("COD") for her 20-year contract in Argentina commencing H2 2027, $50 million has been spent as of March 31, 2026.

Key commercial terms for FLNG Hilli's 20-year agreement with SESA in Argentina include Adjusted EBITDA(1) to Golar of $285 million per year, with an additional commodity linked FLNG tariff component of 25% of Free on Board ("FOB") prices in excess of $8/MMBtu. This will add approximately $30 million of potential annual upside to Golar for every US dollar the achieved FOB price is above the reference LNG price of $8/MMBtu. Time required to repair damaged liquefaction trains at Qatar's Ras Laffan facility and potential delays to the North Field East expansion project following recent events in the Middle East could have a material impact on the global LNG supply/demand balance into 2028. Expected earnings from FLNG Hilli's commodity-linked tariff component have increased year-to-date as a result of increases in forward LNG price indices. The FLNG tariff will also be inflation adjusted at 30% of US CPI from year six (inclusive).

There is significant potential for liquidity to be released through debt refinancing alternatives for FLNG Hilli on the back of the existing contractual debt(1) of $503 million against an Adjusted EBITDA backlog(1) of $5.7 billion. We will opportunistically evaluate debt refinancing alternatives to enhance equity returns for our FLNG Hilli ownership.

FLNG Gimi

FLNG Gimi has offloaded 33 cargoes and production remains ahead of schedule. Reflecting this, the Q1 invoiced day rate was 19% above the contractual day rate. Any over or under production has a pro-rata impact on the earnings of the unit, and performance and compensation for volumes over or under the contractual committed volume is assessed and paid monthly. FLNG Gimi continues to reliably produce at volumes that on an annualized basis would significantly surpass its contractual committed volumes of 2.4MTPA. It is however important to reiterate that the throughput of any liquefaction plant is sensitive to gas quality and ambient temperatures. Throughput variation between winter and summer months should therefore be expected, with colder ambient temperatures during the recent winter benefiting production levels. Production over the coming two quarters will likely be lower. That said, based on operations to date and commodity prices that incentivize maximum production, we continue to expect FLNG Gimi to produce above her contracted volumes on an annual average basis.

Golar owns 70% of FLNG Gimi, and the Company's share of the net earnings backlog(1) for the 20-year contract duration is expected to be approximately $3 billion.

The Company continues to actively engage with the GTA partners to identify and develop value enhancing initiatives for the GTA project to further improve the project's unit economics, including potential for further debottlenecking of the FLNG Gimi nameplate capacity and field operating cost optimizations.

Of the $1.2 billion bank facility, $1.18 billion is outstanding as of March 31, 2026.

MKII FLNG 3.5MTPA conversion

Conversion work at CIMC Raffles yard remains on schedule and on budget. All major long-lead items have either arrived at the yard, are in transit or under control; fabrication is at near peak levels of activity and over 10 million work hours have been completed. Upon completion in Q4 2027, the FLNG unit will then sail to Argentina with contract start-up scheduled for H2 2028. Golar has spent $1.2 billion to date, all equity funded.

The 20-year contract of the MKII FLNG is expected to deliver $8 billion of Adjusted EBITDA backlog(1) over 20 years, equivalent to $400 million in annual Adjusted EBITDA(1) to Golar, before commodity exposure and inflationary adjustments. The commodity linked tariff component will add approximately $40 million of potential annual upside to Golar for every US dollar the achieved FOB price is above the reference LNG price of $8/MMBtu. Current LNG prices substantially exceed this threshold. The MKII FLNG will be deployed in the Gulf of San Matías, offshore Argentina, where it will operate in proximity to FLNG Hilli. Similar to FLNG Hilli, the FLNG tariff will be inflation adjusted at 30% of US CPI from year six (inclusive).

Southern Energy S.A.

SESA is a company formed to enable LNG exports from Argentina. SESA is owned by a consortium of leading Argentinian gas producers including Pan American Energy (30%), YPF (25%), Pampa Energia (20%), Harbour Energy (15%) and Golar (10%).

Golar's 10% ownership of SESA provides additional commodity exposure. Once both FLNG Hilli and the MKII FLNG are operational in Argentina, the 10% equity stake equates to additional commodity exposure to Golar for every US dollar/MMBtu change in achieved FOB prices above or below SESA's cash break even. Combined with the commodity exposure in the FLNG contracts, Golar's total commodity exposure for the two Argentinian FLNG contracts and through our ownership in SESA is up to $100 million for every $1 the FOB price is above $8/MMBtu, with a downside of approximately $28 million for every $1 the FOB price is below SESA's cash break even.

Building on a Heads of Agreement signed in December 2025, in March 2026, SESA finalized an 8-year agreement to sell up to 2 million tonnes per annum of LNG to German state-owned SEFE. SEFE has been the LNG off taker from FLNG Hilli since 2022 and will continue its collaboration with Golar via SESA as FLNG Hilli moves from Cameroon to Argentina. With LNG deliveries scheduled to commence in 2027, SEFE will be Argentina's first long-term LNG customer globally. Long--term LNG offtake arrangements from regions outside traditional supply areas contribute materially to the resilience of SEFE's portfolio by further reducing exposure to concentrated geopolitical risks.

A dedicated pipeline from Vaca Muerta, Neuquen to the Gulf of San Matías, offshore Rio Negro is planned to provide both the FLNG Hilli and MKII FLNG with year-round natural gas supply. SESA is responsible for providing the feed gas, while SMP will develop the pipeline. During Q1 2026, several EPC proposals were received for the construction of the pipeline and compressor stations. A pipeline financing facility with a syndicate of banks is currently under discussion.

FLNG business development

Golar's FLNG offering is becoming increasingly compelling in a more energy-constrained and geopolitically uncertain world. The combination of monetizing stranded and competitive gas reserves, attractive liquefaction capex, operational flexibility, speed to market, and typically shorter shipping distances that avoid contested maritime routes underpins this advantage. As the world's only independent provider of FLNG-as-a-service, Golar also enables oil majors and national oil companies to reduce their capital intensity. Offtakers and resource owners are keen to diversify sources of supply following events in the Middle East. This has created a new sense of urgency to existing commercial discussions and introduced new opportunities. Recent progress across multiple projects potentially suited to a similarly specced FLNG provides sufficient support for committing capital to a fourth FLNG. Accordingly, key long-lead items were reserved in May 2026.

Investor conference call and webcast

We will host a conference call to discuss our financial and operating results for the first quarter 2026 on Wednesday, May 20, 2026, at 8 a.m. Eastern time / 7 a.m. Central time / 1 p.m. London time / 2 p.m. Oslo time. A listen-only webcast of the call and an accompanying slide presentation may be accessed through our website at www.golarlng.com. Following the call, a recording will be made available on our website.

About Golar LNG

Golar LNG Limited $(GLNG)$ is a LNG infrastructure company. Through its 80-year history, the company has pioneered maritime LNG infrastructure including the world's first Floating LNG liquefaction terminal $(FLNG)$ and Floating Storage and Regasification Unit (FSRU) projects based on the conversion of existing LNG carriers. Today Golar is focused on its FLNG business where it remains the only proven provider of FLNG as a service.

Non-GAAP measures

In addition to disclosing financial results in accordance with U.S. generally accepted accounting principles (US GAAP), this earnings release and the associated investor presentation contains references to the non-GAAP financial measures which are included in the table below. We believe these non-GAAP financial measures provide investors with useful supplemental information about the financial performance of our business, enable comparison of financial results between periods where certain items may vary independent of business performance, and allow for greater transparency with respect to key metrics used by management in operating our business and measuring our performance.

This report also contains certain forward-looking non-GAAP measures for which we are unable to provide a reconciliation to the most comparable GAAP financial measures because certain information needed to reconcile those non-GAAP measures to the most comparable GAAP financial measures is dependent on future events some of which are outside of our control, such as oil and gas prices and exchange rates, as such items may be significant. Non-GAAP measures in respect of future events which cannot be reconciled to the most comparable GAAP financial measure are calculated in a manner which is consistent with the accounting policies applied to Golar's unaudited consolidated condensed financial statements.

These non-GAAP financial measures should not be considered a substitute for, or superior to, financial measures and financial results calculated in accordance with GAAP. Non-GAAP measures are not uniformly defined by all companies and may not be comparable with similarly titled measures and disclosures used by other companies. The reconciliations as at March 31, 2026 and for the three months ended March 31, 2026, from these results should be carefully evaluated.

 
  Non-GAAP       Closest          Adjustments to     Rationale for adjustments 
   measure       equivalent US    reconcile to 
                 GAAP measure     primary financial 
                                  statements 
                                  prepared under US 
                                  GAAP 
-------------  ---------------  -------------------  ------------------------- 
  Performance measures 
------------------------------------------------------------------------------ 
  Adjusted       Net               +/- Income taxes  Increases the 
   EBITDA        income/(loss)     + Depreciation    comparability of total 
                                   and amortization  business performance from 
                                   + Impairment of   period to period and 
                                   long-lived        against the performance 
                                   assets +/-        of other companies by 
                                   Unrealized        excluding the results of 
                                   (gain)/loss on    our equity investments, 
                                   oil and gas       removing the impact of 
                                   derivative        unrealized movements on 
                                   instruments +/-   embedded derivatives, 
                                   Other             depreciation, impairment 
                                   non-operating     charge, financing costs, 
                                   (income)/losses   tax items, discontinued 
                                   +/- Net           operations and including 
                                   financial         sales-type lease 
                                   (income)/expense  receivable in excess of 
                                   +/- Net           interest income. 
                                   (income)/losses 
                                   from equity 
                                   method 
                                   investments +/- 
                                   Net 
                                   loss/(income) 
                                   from 
                                   discontinued 
                                   operations + 
                                   Sales-type lease 
                                   receivable in 
                                   excess of 
                                   interest income 
  Liquidity measures(1) 
------------------------------------------------------------------------------ 
  Contractual    Total debt        +/-Variable       During the year, we 
   debt          (current and      Interest Entity   consolidate a lessor VIE 
                 non-current),     ("VIE")           for our Hilli sale and 
                 net of            consolidation     leaseback facility. This 
                 deferred          adjustments       means that on 
                 financing         +/-Deferred       consolidation, our 
                 costs             financing costs   contractual debt is 
                                                     eliminated and replaced 
                                                     with the lessor VIE debt. 
                                                     Contractual debt 
                                                     represents our debt 
                                                     obligations under our 
                                                     various financing 
                                                     arrangements before 
                                                     consolidating the lessor 
                                                     VIE. The measure enables 
                                                     investors and users of 
                                                     our financial statements 
                                                     to assess our liquidity, 
                                                     identify the split of our 
                                                     debt (current and 
                                                     non-current) based on our 
                                                     underlying contractual 
                                                     obligations and aid 
                                                     comparability with our 
                                                     competitors. 
-------------  ---------------  -------------------  ------------------------- 
  Total Golar    Golar cash       -VIE restricted    We consolidate a lessor 
   cash          based on GAAP    cash               VIE for our sale and 
                 measures: +                         leaseback facility. This 
                 Cash and cash                       means that on 
                 equivalents +                       consolidation, we include 
                 Restricted                          restricted cash held by 
                 cash (current                       the lessor VIE. Total 
                 and                                 Golar Cash represents our 
                 non-current)                        cash and cash equivalents 
                                                     and restricted cash 
                                                     (current and non-current) 
                                                     before consolidating the 
                                                     lessor VIE. Management 
                                                     believes that this 
                                                     measure enables investors 
                                                     and users of our 
                                                     financial statements to 
                                                     assess our liquidity and 
                                                     aids comparability with 
                                                     our competitors. 
-------------  ---------------  -------------------  ------------------------- 
  Adjusted       Interest          +/-Variable       During the year, we 
   interest      expense, net      Interest Entity   consolidate a lessor VIE 
   expense                         ("VIE")           for our Hilli sale and 
                                   consolidation     leaseback facility. This 
                                   adjustments       means that on 
                                   +Capitalized      consolidation, our 
                                   deemed interest   contractual debt interest 
                                   -Deferred         expense is eliminated and 
                                   financing costs   replaced with the lessor 
                                   amortization      VIE debt interest 
                                                     expense. Adjusted 
                                                     interest expense removes 
                                                     the effects of VIE 
                                                     consolidation, adjusted 
                                                     for capitalized deemed 
                                                     interest on qualifying 
                                                     assets and deferred 
                                                     financing costs 
                                                     amortization. Management 
                                                     believes this measure 
                                                     provides useful 
                                                     supplemental information 
                                                     to investors by enhancing 
                                                     period-over-period and 
                                                     peer comparability and 
                                                     facilitating an 
                                                     assessment of our capital 
                                                     structure. 
-------------  ---------------  -------------------  ------------------------- 
 

(1) Please refer to reconciliation below for Golar's share of contractual debt

Adjusted EBITDA backlog: This is a non-GAAP financial measure and represents the share of contracted fee income for executed contracts less forecasted operating expenses for these contracts/agreements. Adjusted EBITDA backlog should not be considered as an alternative to net income / (loss) or any other measure of our financial performance calculated in accordance with U.S. GAAP.

Non-cash items: Non-cash items comprised of impairment of long-lived assets, release of prior year contract underutilization liability, mark-to-market ("MTM") movements on our TTF and Brent oil linked derivatives, listed equity securities and interest rate swaps ("IRS") which relate to the unrealized component of the gains/(losses) on oil and gas derivative instruments, unrealized MTM (losses)/gains on investment in listed equity securities, gains on derivative instruments, net, and gain/(loss) on debt extinguishment.

Sales-type lease receivable in excess of interest income: Sales-type lease receivable in excess of interest income represents the lease receivable principal amortization component of the total amounts invoiced under the FLNG Gimi sales-type lease which commenced in June 2025. We included the total invoiced amounts comprising both interest income and principal repayment in our FLNG Adjusted EBITDA to reflect the total cash earnings and economic performance of the FLNG Gimi. This amount is eliminated from the unaudited consolidated statement of operations in accordance with U.S. GAAP.

Abbreviations used:

FLNG: Floating Liquefaction Natural Gas vessel

FSRU: Floating Storage and Regasification Unit

MMBtu: Million British Thermal Units

MTPA: Million Tons Per Annum

Reconciliations - Liquidity Measures

Total Golar Cash

 
                                 March 31,          December         March 31, 
  (in thousands of $)               2026            31, 2025            2025 
----------------------------  ----------------  ----------------  --------------- 
  Cash and cash equivalents          1,007,085         1,151,221          521,434 
  Restricted cash (current 
   and non-current)                     53,889            64,196          172,879 
  Less: VIE restricted cash           (15,721)          (11,429)         (16,745) 
----------------------------  ----------------  ----------------  --------------- 
  Total Golar Cash                   1,045,253         1,203,988          677,568 
----------------------------  ----------------  ----------------  --------------- 
 

Contractual Debt

 
                                 March 31,          December         March 31, 
  (in thousands of $)               2026            31, 2025            2025 
----------------------------  ----------------  ----------------  ---------------- 
  Total debt (current and 
   non-current) net of 
   deferred financing costs          2,726,664         2,758,024         1,418,816 
  VIE consolidation 
   adjustments                         288,313           283,886           251,728 
  Deferred financing costs              44,643            47,013            20,946 
  Total Contractual Debt             3,059,620         3,088,923         1,691,490 
  Less: Keppel's share of 
   the Gimi debt                     (354,375)         (360,000)         (196,875) 
----------------------------  ----------------  ----------------  ---------------- 
  Golar's share of 
   Contractual Debt                  2,705,245         2,728,923         1,494,615 
----------------------------  ----------------  ----------------  ---------------- 
 

Please see Appendix A for the repayment profile for Golar's Contractual Debt.

Adjusted interest expense

 
                                2026                2025                  2025 
  (in thousands 
   of $)                     Jan-Mar             Oct-Dec               Jan-Mar 
----------------  ------------------  ------------------  -------------------- 
  Interest 
   expense, net               24,381              23,636                    -- 
  Capitalized 
   deemed 
   interest on 
   qualifying 
   assets                     19,341              17,521                14,675 
  VIE 
   consolidation 
   adjustments 
   (1)                         6,614               7,054                 7,067 
  Deferred 
   financing 
   costs                     (2,370)             (2,427)                 (964) 
----------------  ------------------  ------------------  -------------------- 
  Adjusted 
   interest 
   expense                    47,966              45,784                20,778 
  Less: Keppel's 
   share of the 
   Gimi debt 
   interest 
   expense                   (5,637)             (4,490)               (4,424) 
----------------  ------------------  ------------------  -------------------- 
  Golar's share 
   of adjusted 
   interest 
   expense                    42,329              41,294                16,354 
----------------  ------------------  ------------------  -------------------- 
 

(1) This represents the difference between the VIE debt and our contractual debt

Forward Looking Statements

This press release contains forward-looking statements (as defined in Section 21E of the Securities Exchange Act of 1934, as amended) which reflect management's current expectations, estimates and projections about its operations. All statements, other than statements of historical facts, that address activities and events that will, should, could or may occur in the future are forward-looking statements. Words such as "if," "subject to," "believe," "assuming," "anticipate," "intend, " "estimate," "forecast," "project," "plan," "potential," "will," "may," "should," "expect," "could," "would," "predict," "propose," "continue," or the negative of these terms and similar expressions are intended to identify such forward-looking statements. These statements are not guarantees of future performance and are based upon various assumptions, many of which are based, in turn, upon further assumptions, including without limitation, management's examination of historical operating trends, data contained in our records and other data available from third parties. Although we believe that these assumptions were reasonable when made, because these assumptions are inherently subject to significant uncertainties and contingencies which are difficult or impossible to predict and are beyond our control, we cannot assure you that we will achieve or accomplish these expectations, beliefs or projections. Therefore, actual outcomes and results may differ materially from what is expressed or forecasted in such forward-looking statements. You should not place undue reliance on these forward-looking statements, which speak only as of the date of this press release. Unless legally required, Golar undertakes no obligation to update publicly any forward-looking statements whether as a result of new information, future events or otherwise. Other important factors that could cause actual results to differ materially from those in the forward-looking statements include but are not limited to:

   -- our ability to fulfill our obligations under our commercial agreements, 
      including the Liquefaction Tolling Agreement (the "LTA") for the FLNG 
      Hilli Episeyo ("FLNG Hilli") and the 20-year Lease and Operate Agreement 
      (the "LOA") for the FLNG Gimi ("FLNG Gimi"); 
   -- our ability to perform under our agreements with Southern Energy S.A. 
      ("SESA") for the deployment of FLNG Hilli and MKII FLNG ("MKII FLNG") in 
      Argentina, including the timely completion of redeployment, conversion 
      and commissioning activities, as well as SESA's ability to meet its 
      commitments to us; 
   -- our ability to complete the MKII conversion and FLNG Hilli refurbishment 
      in a timely manner and within budget; 
   -- any failure of shipyards to comply with work standards, project schedules, 
      performance specifications or agreed prices; 
   -- an increase in tax liabilities in the jurisdictions where we are 
      currently operating, have previously operated or expect to operate; 
   -- our ability to obtain additional financing or refinance existing debt on 
      acceptable terms or at all; 
   -- the outcome and timing of the Company's strategic review process, 
      including the possibility that the review may not result in any 
      transaction, strategic alternative, or other outcome; the potential for 
      disruption to operations, commercial activities, financings or 
      relationships during the review process; the ability to identify and 
      execute transactions or structural alternatives that enhance shareholder 
      value or accelerate the FLNG growth pipeline; market, regulatory, 
      financing, and counterparty conditions affecting any potential 
      transaction; and costs, opportunity costs, management distraction, or 
      other uncertainties associated with the process; 
 
   -- global economic trends, competition, and geopolitical risks, including 
      actions by the U.S. government, trade tensions or conflicts such as those 
      between the U.S. and China or the U.S. and Iran, related sanctions, and 
      the potential effects of any Russia-Ukraine or U.S.-Iran peace settlement 
      on liquefied natural gas ("LNG") supply and demand; 
   -- continuing volatility in the global financial markets, including 
      commodity prices, foreign exchange rates, interest rates and global trade 
      policy; 
   -- changes in general domestic and international political conditions, 
      particularly where we operate, or where we seek to operate; 
   -- changes in our ability to retrofit vessels as FLNGs, including the 
      availability of donor vessels to purchase, lead times for critical 
      components and the time it takes to build new vessels; 
   -- any material decline or prolonged weakness in tolling rates for FLNGs; 
   -- any failure of our contract counterparties to comply with their 
      agreements with us or other key project stakeholders; 
   -- continuing uncertainty resulting from potential future claims from our 
      counterparties of purported force majeure under contractual arrangements, 
      including our future projects and other contracts to which we are a 
      party; 
   -- our ability to close potential future transactions in relation to equity 
      interests in our vessels or to monetize our remaining investments on a 
      timely basis or at all; 
   -- increases in operating costs as a result of inflation or trade policy, 
      including salaries and wages, insurance, crew and related costs, repairs 
      and maintenance and spares; 
   -- claims made or losses incurred in connection with our continuing 
      obligations; 
   -- the ability of certain parties to meet their respective obligations to us, 
      including indemnification obligations; 
   -- changes to rules and regulations applicable to FLNGs or other parts of 
      the natural gas and LNG supply chain; 
   -- rules on climate-related disclosures promulgated by the European Union, 
      including but not limited to disclosure of certain climate-related risks 
      and financial impacts, as well as greenhouse gas emissions; 
   -- actions taken by regulatory authorities that may prohibit the access of 
      FLNGs to various ports and locations; and 
   -- other factors listed from time to time in registration statements, 
      reports or other materials that we have filed with or furnished to the 
      Commission, including our annual report on Form 20-F for the year ended 
      December 31, 2025, filed with the U.S. Securities and Exchange Commission 
      ("U.S. SEC") on March 26, 2026 (the "2025 Annual Report"). 

As a result, you are cautioned not to rely on any forward-looking statements. Actual results may differ materially from those expressed or implied by such forward-looking statements. The Company undertakes no obligation to publicly update or revise any forward-looking statements, whether as a result of new information, future events or otherwise unless required by law.

Responsibility Statement

We confirm that, to the best of our knowledge, the unaudited consolidated financial statements for the three months ended March 31, 2026, which have been prepared in accordance with accounting principles generally accepted in the United States give a true and fair view of Golar's unaudited consolidated assets, liabilities, financial position and results of operations. To the best of our knowledge, the report for the three months ended March 31, 2026, includes a fair review of important events that have occurred during the period and their impact on the unaudited consolidated financial statements, the principal risks and uncertainties and major related party transactions.

May 20, 2026

The Board of Directors

Golar LNG Limited

Hamilton, Bermuda

Investor Questions: +44 207 063 7900

Karl Fredrik Staubo - CEO

Eduardo Maranhão - CFO

Tor Olav Trøim (Chairman of the Board)

Benoît de la Fouchardiere (Director)

Carl Steen (Director)

Dan Rabun (Director)

Lori Wheeler Naess (Director)

Mi Hong Yoon (Director)

Niels Stolt-Nielsen (Director)

Stephen J. Schaefer (Director)

This information is subject to the disclosure requirements pursuant to Section 5-12 the Norwegian Securities Trading Act

Attachment

   -- Golar LNG Limited Interim results for the period ended March 31, 2026 

(END) Dow Jones Newswires

May 20, 2026 06:42 ET (10:42 GMT)

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