Press Release: FRO

Dow Jones13:28

FRONTLINE PLC REPORTS RESULTS FOR THE SECOND QUARTER ENDED JUNE 30, 2026

Frontline plc (the "Company", "Frontline," "we," "us," or "our"), today reported unaudited results for the six months ended June 30, 2026:

Highlights

   -- Reported the best quarterly profit ever of $659.2 million, or $2.96 per 
      share for the second quarter of 2026 and the best adjusted profit ever of 
      $580.2 million for the second quarter of 2026, or $2.61 per share. 
 
   -- Declared a cash dividend of $2.61 per share for the second quarter of 
      2026. 
 
   -- Reported revenues of $943.3 million for the second quarter of 2026. 
 
   -- Achieved average daily spot time charter equivalent earnings ("TCEs")1 
      for VLCCs, Suezmax tankers and LR2/Aframax tankers in the second quarter 
      of $152,700, $111,500 and $92,400 per day, respectively. 
 
   -- Reduced financing costs through a combination of margin reductions on 
      existing facilities and full refinancing of selected facilities, reducing 
      the Company's weighted average interest rate margin by approximately 52 
      basis points ("bps") from 178 bps at the end of the first quarter of 2026 
      to 126 bps upon completion of the process in the third quarter of 2026. 
 
   -- Entered into agreements to sell two VLCCs built in 2017 in July 2026 for 
      a total sales price of $270.0 million. Subject to the completion of the 
      sales, the total cash proceeds from the sales of approximately $179.0 
      million will be returned to shareholders through the payment of a special 
      one-time dividend of $0.80 per share. 
 
   -- Delivered our two oldest Suezmax tankers built in 2014 and 2015 in the 
      second quarter of 2026, resulting in a gain on sale of $54.7 million. 
 
   -- Entered into two one-year time charter-out agreements for two VLCC 
      newbuildings delivered on June 22, 2026 and July 3, 2026, at a rate of 
      $120,000 per day per vessel. 
 
   -- Entered into time charter-out agreements for two VLCCs, both built in 
      2016, for periods of two and three years at average rates of $90,000 and 
      $75,000 per day, respectively, commencing in August 2026. 

Lars H. Barstad, Chief Executive Officer of Frontline Management AS, commented:

"The second quarter of 2026 continued to be volatile. The entire energy complex is being challenged, creating inefficiencies that support tanker utilization. While the fundamental story of oil demand versus vessel supply has temporarily taken a back seat, Frontline remains focused on capturing near-term value for our shareholders.

Currently, it is difficult to see the ultimate endgame of the ongoing conflict in the Middle East, but our conviction regarding its longer-term effects remains firm. Energy supply security will increasingly dominate strategic decisions, altering trade lanes. At the same time, the need to replenish oil inventories should create material tailwinds for tankers.

Frontline continues to capitalize on these markets into the third quarter, with an increased focus on securing revenue visibility at historically high levels."

Inger M. Klemp, Chief Financial Officer of Frontline Management AS, added:

"In the second and third quarters of 2026, we reduced our financing costs through a combination of margin reductions on existing facilities for their remaining tenors and full refinancing of selected facilities, reducing the Company's weighted average interest rate margin by approximately 52 bps from 178 bps at the end of the first quarter of 2026 to 126 bps upon completion of the process in the third quarter of 2026.

We believe that the refinancing of, and amendments to, our existing debt facilities have been achieved on highly attractive terms, further strengthening our liquidity position while reducing our borrowing costs and cash breakeven rates. We continue to focus on maintaining our competitive cost structure, breakeven levels and solid balance sheet to ensure that we are well positioned to generate significant cash flow and create value for our shareholders."

Average daily TCEs and estimated cash breakeven rates

 
                                                                    Estimated 
                                                                     average 
                                                                    daily cash 
                                                                    breakeven 
                                            Spot TCE                rates for 
                                            currently                the next 
($ per day)             Spot TCE            contracted  % Covered   12 months 
--------------  -------------------------  -----------  ---------  ----------- 
                 2026    Q2 2026  Q1 2026         Q3 2026 
VLCC            124,600  152,700  103,500      156,900        86%       23,800 
Suezmax          91,700  111,500   72,400      117,400        79%       25,700 
LR2 / Aframax    71,700   92,400   50,700       81,000        70%       22,200 
                -------  -------  -------  -----------  ---------  ----------- 
 

We expect the spot TCEs for the full third quarter of 2026 to be lower than the spot TCEs currently contracted, due to the impact of ballast days during the third quarter of 2026. See Appendix 1 for further details.

The Board of Directors

Frontline plc

Limassol, Cyprus

August 27, 2026

Ola Lorentzon - Chairman and Director

John Fredriksen - Director

James O'Shaughnessy - Director

Cato Stonex - Director

Dr. Maria Papakokkinou - Director

Mikkel Storm Weum - Director

Questions should be directed to:

Lars H. Barstad: Chief Executive Officer, Frontline Management AS

+47 23 11 40 00

Inger M. Klemp: Chief Financial Officer, Frontline Management AS

+47 23 11 40 00

Forward-Looking Statements

Matters discussed in this report may constitute forward-looking statements. The Private Securities Litigation Reform Act of 1995 provides safe harbor protections for forward-looking statements, which include statements concerning plans, objectives, goals, strategies, future events or performance, and underlying assumptions and other statements, which are other than statements of historical facts.

Frontline plc and its subsidiaries, or the Company, desire to take advantage of the safe harbor provisions of the Private Securities Litigation Reform Act of 1995 and is including this cautionary statement in connection with this safe harbor legislation. This report and any other written or oral statements made by us or on our behalf may include forward-looking statements, which reflect our current views with respect to future events and financial performance and are not intended to give any assurance as to future results. When used in this document, the words "believe," "anticipate," "intend," "estimate," "forecast," "project," "plan," "potential," "will," "may," "should," "expect" and similar expressions, terms or phrases may identify forward-looking statements.

The forward-looking statements in this report are based upon various assumptions, including without limitation, management's examination of historical operating trends, data contained in our records and 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. We undertake no obligation to update any forward-looking statements, whether as a result of new information, future events or otherwise.

In addition to these important factors and matters discussed elsewhere herein, important factors that, in our view, could cause actual results to differ materially from those discussed in the forward-looking statements include:

   -- the strength of world economies; 
 
   -- fluctuations in currencies and interest rates, including inflationary 
      pressures and central bank policies intended to combat overall inflation 
      and high interest rates and foreign exchange rates; 
 
   -- the impact that any discontinuance, modification or other reform or the 
      establishment of alternative reference rates have on the Company's 
      floating interest rate debt instruments; 
 
   -- general market conditions, including fluctuations in charter hire rates 
      and vessel values; 
 
   -- changes in the supply and demand for vessels comparable to ours and the 
      number of newbuildings under construction; 
 
   -- supply chain disruptions affecting shipyards, spare parts or critical 
      equipment, including delays in newbuilding deliveries or vessel 
      maintenance; 
 
   -- the highly cyclical nature of the industry that we operate in; 
 
   -- the loss of a large customer or significant business relationship; 
 
   -- changes in worldwide oil production and consumption and storage; 
 
   -- changes in OPEC and non-OPEC production decisions and geopolitical 
      developments affecting oil supply and trade flows; 
 
   -- changes in the Company's operating expenses, including bunker prices, dry 
      docking, crew costs and insurance costs; 
 
   -- planned, pending or recent acquisitions, business strategy and expected 
      capital spending or operating expenses, including dry docking, repairs, 
      surveys and upgrades; 
 
   -- risks associated with any future vessel construction; 
 
   -- our expectations regarding the availability of vessel acquisitions and 
      our ability to complete vessel acquisition transactions as planned; 
 
   -- our ability to successfully compete for and enter into new time charters 
      or other employment arrangements for our existing vessels after our 
      current time charters expire and our ability to earn income in the spot 
      market; 
 

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