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Southwest Iowa Renewable Energy, LLC Announces FY2012 Results

December 20, 2012

COUNCIL BLUFFS, Iowa, Dec. 19, 2012 /PRNewswire/ — On December 19, 2012, Southwest Iowa Renewable Energy, LLC (“SIRE“) announced its financial results for the fiscal year ended September 30, 2012 (“Fiscal 2012“). SIRE reported a net loss of $661,609 or $50.35 per unit, compared to a net loss of $2,707,306 or $206.05 per unit for the fiscal year ended September 30, 2011 (“Fiscal 2011“). The cash flow from operations for Fiscal 2012 was $8,463,759 compared to $25,307,440 for Fiscal 2011; with the overall cash flow for Fiscal 2012 of ($4,722,653) as compared to $7,574,046 for Fiscal 2011.

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Adjusted EBITDA, which is defined as earnings before interest, income taxes, and depreciation and/or amortization, or EBITDA, as adjusted for unrealized hedging losses (gains) was $12,823,990 for Fiscal 2012 and $26,297,767 for Fiscal 2011. SIRE had $6.29 million in cash and equivalents and $9.125 million available under committed loan agreements (subject to satisfaction of specified lending conditions and covenants) as well as an additional $6.25 million available under uncommitted loan agreements at September 30, 2012. For reconciliations of Adjusted EBITDA to net income attributable to SIRE, see “Adjusted EBITDA” below.

Brian Cahill, SIRE’s President and CEO, stated, “As we look back on Fiscal 2012, we made strong strides in improving our operations through increased output and lower costs and greatly reducing our net loss in the midst of quickly rising commodity market prices. At the same time, we made another significant net reduction in our debt. The continuing improvement in the cash flow from operations allowed us to have a net reduction of approximately $7.7 million on our debt during the year ended September 30, 2012.”

About Southwest Iowa Renewable Energy, LLC:

SIRE is an Iowa limited liability company, located in Council Bluffs, Iowa, formed in March, 2005 to construct and operate a 110 million gallon capacity ethanol plant. SIRE began producing ethanol in February, 2009 and sells its ethanol, modified wet distillers grains with solubles, corn syrup, and corn oil in the continental United States. SIRE also sells its dried distillers grains with solubles in the continental United States, Mexico and the Pacific Rim.

This press release contains certain forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995 (the “1995 Act“). Such statements are made in good faith by SIRE and are identified as including terms such as “may,” “will,” “should,” “expects,” “anticipates,” “estimates,” “plans,” or similar language. In connection with these safe-harbor provisions, SIRE has identified in its Annual Report on Form 10-K for the fiscal year ended September 30, 2012, important factors that could cause actual results to differ materially from those contained in any forward-looking statement made by or on behalf of SIRE, including, without limitation, the risk and nature of SIRE’s business, and the effects of general economic conditions on SIRE. The forward-looking statements contained in this Press Release are included in the safe harbor protection provided by Section 27A of the Securities Act of 1933, as amended (the “1933 Act“) and Section 21E of the Securities Exchange Act of 1934, as amended (the “Exchange Act“). SIRE further cautions that such factors are not exhaustive or exclusive. SIRE does not undertake to update any forward-looking statement which may be made from time to time by or on behalf of SIRE.

    Summary Balance Sheets

    SOUTHWEST IOWA RENEWABLE ENERGY, LLC
    Balance Sheets - September 30, 2012 and 2011
    (Dollars in thousands)
    ---------------------
                                                                   Year Ended                 Year Ended
                                                                   ----------                 ----------
                                                               September 30, 2012         September 30, 2011
                                                               ------------------         ------------------
    ASSETS
    ------
    Current Assets
    Cash and cash equivalents                                                     $6,285                    $11,007
    Restricted cash                                                                  302                        301
    Accounts receivable                                                              268                        224
    Accounts receivable, related party                                            12,088                     17,642
    Derivative financial instruments                                                 976                        553
    Inventory                                                                     12,427                     11,198
    Derivative financial instruments, related
     party                                                                         4,013                          -
    Prepaid expenses and other                                                       394                      1,107
                                                                                     ---                      -----
    Total current assets                                                          36,753                     42,032
                                                                                  ------                     ------

    Property, Plant and Equipment
    Land                                                                           2,064                      2,064
    Plant, building and equipment                                                204,597                    203,750
    Office and other equipment                                                       751                        742
                                                                                     ---                        ---
                                                                                 207,412                    206,556
    Accumulated depreciation                                                     (53,679)                   (42,293)
                                                                                 -------                    -------
    Net property and equipment                                                   153,733                    164,263

    Other Assets
    Financing costs, net of amortization of                                        1,001                      1,539
                               $3,202 and $2,341, respectively
    Other assets                                                                     896                          -
                                                                                     ---                        ---
                                                                                   1,897                      1,539
                                                                                   -----                      -----
    Total Assets                                                                $192,383                   $207,834
                                                                                ========                   ========

    LIABILITIES AND MEMBERS' EQUITY
    -------------------------------
    Current Liabilities
    Accounts payable                                                              $1,366                     $2,090
    Accounts payable, related parties                                              3,937                      5,239
    Derivative financial instruments, related
     party                                                                             -                      2,097
    Accrued expenses                                                               2,837                      2,615
    Accrued expenses, related parties                                              1,657                      3,832
    Current maturities of notes payable                                           20,001                     21,237
                                                                                  ------                     ------
    Total current liabilities                                                     29,798                     37,110
                                                                                  ------                     ------

    Long Term Liabilities
    Notes payable, less current maturities                                       115,023                    121,400
    Other long-term  liabilities                                                     500                        600
                                                                                     ---                        ---
    Total long term liabilities                                                  115,523                    122,000
                                                                                 -------                    -------
    Commitments and Contingencies

    Members' Equity
         Members' capital
    13,139 Units issued and outstanding                                           76,474                     76,474
    Accumulated profit (deficit)                                                 (29,412)                   (27,750)
                                                                                 -------                    -------
    Total members' equity                                                         47,062                     48,724
                                                                                  ------                     ------
    Total Liabilities and Members' Equity                                       $192,383                   $207,834
                                                                                --------                   --------

    Financial Results

    SOUTHWEST IOWA RENEWABLE  ENERGY, LLC
    Statement of Operations
    (Dollars in thousands)
    ---------------------

                                              Year Ended                 Year Ended
                                              ----------                 ----------
                                          September 30, 2012         September 30, 2011
                                          ------------------         ------------------

    Revenues                                               $362,876                   $333,089
    Cost of Goods Sold
    Cost of goods sold-non
     hedging                                                357,579                    327,924
    Realized & unrealized
     hedging (gains)                                         (7,767)                    (6,325)
                                                             ------                     ------
                                                            349,812                    321,599
                                                            -------                    -------

    Gross Margin                                             13,064                     11,490

    General and administrative
     expenses                                                 4,533                      4,357
                                                              -----                      -----

    Operating Income                                          8,531                      7,133

    Other Income (Expense)
    Interest income                                              20                         18
    Other income                                                963                         44
    Interest expense                                        (10,176)                    (9,902)
                                                            -------                     ------
                                                             (9,193)                    (9,840)
                                                             ------                     ------

    Net (Loss)                                                $(662)                   $(2,707)
                                                              =====                    =======

    Weighted Average Units
     Outstanding                                             13,139                     13,139
                                                             ======                     ======
    Net (loss) per unit, basic
     & diluted                                              $(50.35)                  $(206.05)
                                                            =======                   ========

Management uses Adjusted EBITDA, a non-GAAP measure, to measure the Company’s financial performance and to internally manage its business. Management believes that adjusted EBITDA provides useful information to investors as a measure of comparison with peer and other companies. Adjusted EBITDA should not be considered an alternative to, or more meaningful than, net income or cash flow as determined in accordance with generally accepted accounting principles. Adjusted EBITDA calculations may vary from company to company. Accordingly, our computation of Adjusted EBITDA may not be comparable with a similarly-titled measure of another company.

The following sets forth the reconciliation of Net Loss to Adjusted EBITDA for the periods indicated:

                                   Fiscal 2012         Fiscal 2011
                                   -----------         -----------
                                     Amounts             Amounts
                                     -------             -------
                                     in 000's            in 000's
    Net Loss                                     (662)              (2,707)
    Interest Expense                           10,156                9,884
    Depreciation                               11,393               13,536
                                               ------               ------
    EBITDA                                     20,887               20,713

    Unrealized Hedging (gain) loss             (8,063)               5,585

    Adjusted EBITDA                            12,824               26,298

    Adjusted EBITDA  per unit                  976.02             2,001.50

Statistical Information

                                Fiscal 2012                            Fiscal 2011
                      Gallons/Tons Sold          % of Revenues                     Gallons/Tons Average Price       Gallons/Tons Sold          % of Revenues         Gallons/Tons Average Price
                      -----------------          -------------                     --------------------------       -----------------          -------------         --------------------------
    Statistical
     Revenue
     Information
    Denatured Ethanol                122,626,702               76.460%                                        $2.26                114,506,382               81.223%                            $2.36
    Dry Distiller's
     Grains                              293,806               17.472%                                         $216                    305,929               15.888%                             $173
    Wet Distiller's
     Grains                              110,725                2.862%                                          $94                     43,877                0.959%                              $73
    Syrup                                 29,522                0.443%                                          $54                     62,158                0.357%                              $19
    Corn Oil                              13,382                2.763%                                         $749                      5,858                1.573%                             $894

SOURCE Southwest Iowa Renewable Energy, LLC


Source: PR Newswire