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Last updated on May 22, 2013 at 9:24 EDT

James River Coal Company Reports Fourth Quarter and Full Year 2012 Operating Results

March 7, 2013

RICHMOND, Va., March 7, 2013 /PRNewswire/ —

  • Major Restructuring of Mine Operations in Q-4 2012 and Early Q-1 2013
    • Closed or Idled Production Capacity of 3 Million Tons in Central Appalachia (CAPP)
    • Reduced Workforce by Approximately 400 Employees and Contractors
    • Significant Impact on Productivity and Costs in Q-4 2012
  • Thermal Coal Markets Continue to Be Weak; Met Coal Markets are Slowly Improving
  • Continuing to Evaluate Options to Strengthen the Balance Sheet and Improve Liquidity
  • Conference Call Slides Posted to the Company Website

James River Coal Company (NASDAQ: JRCC), today announced that it had a net loss of $138.9 million or $3.99 per fully diluted share for the year ended December 31, 2012 and a net loss of $76.9 million or $2.21 per fully diluted share for the fourth quarter of 2012. This is compared to a net loss of $39.1 million or $1.19 per fully diluted share for the year ended December 31, 2011 and a net loss of $28.5 million or $0.82 per fully diluted share for the fourth quarter of 2011. Our results were impacted by the items in “Reconciliation of Adjusted Net Income (Loss) to Net Income (Loss)” in this release below which include a goodwill impairment charge and a gain from the repurchase of outstanding debt. These adjustments had a negative per share impact on our results of $0.03 and $0.62 in the full year and fourth quarter ended December 31, 2012, respectively, and $0.98 and $0.76 in the full year and fourth quarter ended December 31, 2011, respectively.

Peter T. Socha, Chairman and Chief Executive Officer, commented: “The year 2012 will be remembered as one of the most difficult years in the history of the U.S. coal industry. The domestic thermal coal market went through a third consecutive year of soft market conditions due to weak economic conditions and competitive pressures from natural gas production. The met coal market collapsed during the middle of the year due to weak international markets in both Asia and Europe. As we look ahead to 2013, both of these markets are showing some marginal improvement. The thermal market, although still weak, is starting to improve due primarily to reduced production by the coal industry and slightly better weather conditions. The met market is seeing clear signs of increased demand from Asia.

“At James River Coal Company, we are adjusting to the changing market conditions throughout our organization. We have closed and idled mines, reduced working hours at the remaining mines, reviewed and changed the purchasing process for nearly every item that we buy, and lowered our SG&A headcount and expenses. Many of these decisions have been difficult but necessary. Our mine operations are in better shape today than at any time in the past 10 years. We are beginning to see the positive results from the changes, and we are cautiously optimistic that our changed operating model and improving markets for several of our products will lead to a brighter future in 2013.”

ANNUAL RESULTS

The following tables show selected operating results for the year ended December 31, 2012 compared to the year ended December 31, 2011 (in 000′s except per ton amounts).

                                              Total Results                                                        Year Ended December 31,
                                              -------------                                                        -----------------------

                                                                                                                                     2012            2011
                                                                                                                                     ----            ----

                                                                                                                    Total                  Per Ton         Total            Per Ton
                                                                                                                    -----                  -------         -----            -------

    Company and contractor production (tons)                                                                                        9,499                            10,254

    Coal purchased from other sources (tons)                                                                                        1,995                             1,605
                                                                                                                                    -----                             -----

    Total coal available to ship (tons)                                                                                            11,494                            11,859

    Coal shipments (tons)                                                                                                          11,728                            11,801

    Coal sales revenue                                                                                                         $1,018,433          $86.84        $1,105,370         $93.67

    Freight and handling revenue                                                                                                   81,176            6.92            72,285           6.13

    Cost of coal sold                                                                                                             911,681           77.74           905,482          76.73

    Freight and handling costs                                                                                                     81,176            6.92            72,285           6.13

    Depreciation, depletion, & amortization                                                                                       131,779           11.24           108,914           9.23

    Gross profit (loss)                                                                                                           (25,027)          (2.13)           90,974           7.71

    Selling, general & administrative                                                                                              59,922            5.11            57,078           4.84

    Goodwill impairment                                                                                                            26,492            2.26                 -              -

    Acquisition costs                                                                                                                   -               -             8,504           0.72

    Adjusted EBITDA plus acquisition costs (1)                                                                                    $54,668            4.66          $154,571          13.10

    (1) Adjusted EBITDA plus acquisition costs is defined under "Reconciliation of Non-GAAP Measures" in this release.

         Adjusted EBITDA is used to determine compliance with financial covenants in our revolving credit facility.

                                             Segment Results               Year Ended December 31,
                                             ---------------               -----------------------

                                                                      2012                                    2011
                                                                      ----                                    ----

                                                             CAPP                            Midwest                CAPP         Midwest
                                                             ----                            -------                ----         -------

                                                             Total          Per Ton                  Total         Per Ton        Total         Per Ton        Total         Per Ton
                                                             -----          -------                  -----         -------        -----         -------        -----         -------

    Company and contractor production (tons)                         7,183                                   2,316                        7,823                        2,431

    Coal purchased from other sources (tons)                         1,995                                       -                        1,605                            -
                                                                     -----                                     ---                        -----                          ---

    Total coal available to ship (tons)                              9,178                                   2,316                        9,428                        2,431

    Coal shipments (tons)

         Steam (tons)                                                5,787                                   2,327                        7,166                        2,480

         Metallurgical (tons)                                        3,614                                       -                        2,155                            -
                                                                     -----                                     ---                        -----                          ---

    Total Shipments (tons)                                           9,401                                   2,327                        9,321                        2,480

    Coal sales revenue

         Steam                                                    $476,101            82.27                103,078         44.30        651,016          90.85       105,382         42.49

         Metallurgical                                             439,254           121.54                      -             -        348,972         161.94             -             -
                                                                   -------                                     ---                      -------                          ---

    Total coal sales revenue                                       915,355            97.37                103,078         44.30        999,988         107.28       105,382         42.49

    Freight and handling revenue                                    78,983             8.40                  2,193          0.94         69,778           7.49         2,507          1.01

    Cost of coal sold                                              821,278            87.36                 90,403         38.85        811,573          87.07        93,909         37.87

    Freight and handling costs                                      78,983             8.40                  2,193          0.94         69,778           7.49         2,507          1.01

QUARTERLY RESULTS

The following tables show selected operating results for the quarter ended December 31, 2012 compared to the quarter ended December 31, 2011 (in 000′s except per ton amounts).

                                                 Total Results                                                      Three Months Ended December 31,
                                                 -------------                                                      -------------------------------

                                                                                                                                         2012                2011
                                                                                                                                         ----                ----

                                                                                                                          Total                     Per Ton        Total          Per Ton
                                                                                                                          -----                     -------        -----          -------

    Company and contractor production (tons)                                                                                            1,928                               2,675

    Coal purchased from other sources (tons)                                                                                              567                                 709
                                                                                                                                          ---                                 ---

    Total coal available to ship (tons)                                                                                                 2,495                               3,384

    Coal shipments (tons)                                                                                                               2,603                               3,304

    Coal sales revenue                                                                                                               $214,409               82.37        $321,758         97.38

    Freight and handling revenue                                                                                                       17,755                6.82          35,420         10.72

    Cost of coal sold                                                                                                                 206,113               79.18         263,315         79.70

    Freight and handling costs                                                                                                         17,755                6.82          35,420         10.72

    Depreciation, depletion, & amortization                                                                                            33,627               12.92          33,435         10.12

    Gross profit (loss)                                                                                                               (25,331)              (9.73)         25,008          7.57

    Selling, general & administrative                                                                                                  14,418                5.54          16,553          5.01

    Adjusted EBITDA plus acquisition costs (1)                                                                                        $(4,970)              (1.91)        $44,155         13.36

    (1) Adjusted EBITDA plus acquisition costs is defined under "Reconciliation of Non-GAAP Measures" in this release.

         Adjusted EBITDA is used to determine compliance with financial covenants in our senior secured credit facilities.

                                             Segment Results               Three Months Ended December 31,
                                             ---------------               -------------------------------

                                                                      2012                                         2011
                                                                      ----                                         ----

                                                             CAPP                                 Midwest                CAPP         Midwest
                                                             ----                                 -------                ----         -------

                                                             Total               Per Ton                   Total        Per Ton        Total         Per Ton        Total        Per Ton
                                                             -----               -------                   -----        -------        -----         -------        -----        -------

    Company and contractor production (tons)                         1,399                                          529                        2,120                         555

    Coal purchased from other sources (tons)                           567                                            -                          709                           -
                                                                       ---                                          ---                          ---                         ---

    Total coal available to ship (tons)                              1,966                                          529                        2,829                         555

    Coal shipments (tons)

         Steam (tons)                                                1,071                                          550                        1,909                         583

         Metallurgical (tons)                                          982                                            -                          812                           -
                                                                       ---                                          ---                          ---                         ---

    Total Shipments (tons)                                           2,053                                          550                        2,721                         583

    Coal sales revenue

         Steam                                                     $84,890                 79.26                 24,124         43.86        173,274          90.77       24,590         42.18

         Metallurgical                                             105,395                107.33                      -             -        123,894         152.58            -             -
                                                                   -------                                          ---                      -------                         ---

    Total coal sales revenue                                       190,285                 92.69                 24,124         43.86        297,168         109.21       24,590         42.18

    Freight and handling revenue                                    17,408                  8.48                    347          0.63         34,705          12.75          715          1.23

    Cost of coal sold                                              183,012                 89.14                 23,101         42.00        240,598          88.42       22,717         38.97

    Freight and handling costs                                      17,408                  8.48                    347          0.63         34,705          12.75          715          1.23

MARKET ADJUSTMENTS

Due to the continuing downturn in the coal market, the Company has idled five underground mines (Abner Branch, Mine 16, Mine 6A, Mine 31, Jellico), two preparation plants (BL1 Plant and Burke), one load out (Sunny Knot) and reduced production at three surface mines (Frasure, Buckeye, Montgomery Creek). These and previous changes reduce our production capacity by 3 million tons and impact approximately 400 employees and contractors. We project that these changes will lower our operating costs and better match our production to our current market view.

LIQUIDITY AND CASH FLOW

As of December 31, 2012, the Company had available liquidity of $135.9 million calculated as follows (in millions):


    Unrestricted Cash                              $127.4

    Availability under the revolver                  69.3

    Letters of Credit Issued under
     the Revolver                                   (60.8)
                                                    -----

    Available Liquidity                            $135.9
                                                   ======

    Restricted Cash                                 $36.6

Capital Expenditures for the fourth quarter were $15.1 million and were $81.6 million for twelve months ended December 31, 2012.

During the fourth quarter of 2012, the Company completed its previously announced repurchase of $7.7 million of its outstanding debt consisting of $2.5 million principal amount of the 2015 Convertible Senior Notes and $5.2 million principal amount of the 2018 Convertible Senior Notes. The debt repurchases were made at a cost of $2.9 million, in open market purchases. The repurchases resulted in a gain of $3.0 which includes the write-off of $ 0.1 million of financing costs.

Mr. Socha commented: “As discussed during our most recent conference call in November, we are looking at options to strengthen our balance sheet and improve our liquidity during the prolonged soft market conditions. Since November, we have looked at a wide variety of potential options. This process is continuing and we expect to complete our review in a timely manner.”

SALES POSITION

As of March 6, 2013, we had the following priced sales position (in 000′s except per ton amounts):


                                                           2013 Priced
                                                           -----------

                                  As of November 6, 2012           As of March 6, 2013                   Change

                                           Tons                         Avg Price                         Tons              Avg Price         Tons          Avg Price

                                                                           Per Ton                                             Per Ton                         Per Ton
                                                                                                                        ---                             ---

    CAPP (1)                                        3,405                               $74.04                     5,012               $81.39      1,607               $96.97
    -------

    Midwest (2)                                     2,342                               $45.25                     2,544               $45.04        202               $42.61
    ----------                                      -----                               ------                     -----               ------        ---               ------

                                                         2014 Priced
                                                         -----------

                                  As of November 6, 2012           As of March 6, 2013                   Change

                                           Tons                         Avg Price                         Tons              Avg Price         Tons          Avg Price

                                                                         Per Ton                                             Per Ton                         Per Ton
                                                                                                                        ---                             ---

    CAPP (1)                                          300                               $75.75                       300               $75.75          -         $          -
    -------

    Midwest (2)                                       900                               $47.64                       900               $47.64          -         $          -
    ----------                                        ---                               ------                       ---               ------        ---         ------------

    (1) Priced Tons in CAPP do not include approximately 264,000 tons of met coal that has been sold but not yet priced

    (2) The prices for the Midwest are minimum base price amounts adjusted for projected fuel escalators.

2013 GUIDANCE

Mr. Socha continued: “We will not be issuing production or cost guidance at this time. There are just too many moving pieces. The changes to the mine operations were sweeping and all encompassing. While we are pleased with the results thus far, it is still early.

“In addition, the thermal and met coal markets continue to evolve. These changes will have an impact on our production plans for 2013.

“Based on these two factors, we believe that it is prudent to defer production and cost guidance at this time, but we are providing the following projections:”

    Total JRCC Operations

    (In 000's except tax rate)

    Depreciation, Depletion and
     Amortization                      $130,000

    Tax Rate                                  0%

    Capital Expenditures

        Maintenance and Safety Capital  $65,000

        Completion of Ongoing Projects    5,000
                                          -----

                                        $70,000

MISCELLANEOUS

The following additional items had an impact on our results of operations and balance sheet during the fourth quarter of 2012:

  • We recorded an additional net expense of $2.3 million during the quarter related to workers’ compensation. This amount resulted from $4.5 million of increased expense due to a reduction in the discount rate, due to lower market interest rates, which was offset by a $2.2 million positive impact due to improved safety performance at the mines and the management of the workers’ compensation claim process.
  • The Company wrote off $26.5 million of goodwill in the Midwest segment. Subsequent to this write-off the Company has no remaining goodwill.

CONFERENCE CALL AND WEBCAST: The Company will hold a conference call with management to discuss the fourth quarter earnings on March 7, 2013 at 10:00 a.m. Eastern Time. The conference call can be accessed by dialing 877-340-2553, or through the James River Coal Company website at http://www.jamesrivercoal.com. International callers, please dial 678-224-7860.

James River Coal Company is one of the leading coal producers in Central Appalachia and the Illinois Basin. The company sells metallurgical, bituminous steam and industrial-grade coal to electric utility companies and industrial customers both domestically and internationally. The Company’s operations are managed through eight operating subsidiaries located throughout eastern Kentucky, southern West Virginia and southern Indiana. Additional information about James River Coal can be found at its web site www.jamesrivercoal.com.

FORWARD-LOOKING STATEMENTS: Certain statements in this press release and other written or oral statements made by or on behalf of us are “forward-looking statements” within the meaning of the federal securities laws. Statements regarding future events and developments and our future performance, as well as management’s expectations, beliefs, plans, estimates or projections relating to the future, are forward-looking statements within the meaning of these laws. Forward looking statements include, without limitation, statements regarding future sales and contracting activity, projected fuel escalators, and all guidance figures. These forward-looking statements are subject to a number of risks and uncertainties. These risks and uncertainties include, but are not limited to, the following: our cash flows, results of operation or financial condition; the consummation of acquisition, disposition or financing transactions and the effect thereof on our business; governmental policies, regulatory actions and court decisions affecting the coal industry or our customers’ coal usage; legal and administrative proceedings, settlements, investigations and claims; our ability to obtain and renew permits necessary for our existing and planned operation in a timely manner; environmental concerns related to coal mining and combustion and the cost and perceived benefits of alternative sources of energy; inherent risks of coal mining beyond our control, including weather and geologic conditions or catastrophic weather-related damage; our production capabilities; availability of transportation; our ability to timely obtain necessary supplies and equipment; market demand for coal, electricity and steel; competition, including competition from alternative sources such as natural gas; our relationships with, and other conditions affecting, our customers; employee workforce factors; our assumptions concerning economically recoverable coal reserve estimates; future economic or capital market conditions; our plans and objectives for future operations and expansion or consolidation; and the other risks detailed in our reports filed with the Securities and Exchange Commission (SEC). Management believes that these forward-looking statements are reasonable; however, you should not place undue reliance on such statements. These statements are based on current expectations and speak only as of the date of such statements. We undertake no obligation to publicly update or revise any forward-looking statement, whether as a result of future events, new information or otherwise.


                                                                                                                                                                                  JAMES RIVER COAL COMPANY

                                                                                                                                                                                      AND SUBSIDIARIES

                                                                                                                                                                                 Consolidated Balance Sheets

                                                                                                                                                                              (in thousands, except share data)

                                                                                                                                                                                                                                                                                                   December 31, 2012                                           December 31, 2011
                                                                                                                                                                                                                                                                                                   -----------------                                           -----------------

                                                                                                                                     Assets

    Current assets:

                              Cash and cash equivalents                                                                                                                                                                      $127,386                         199,711

                              Trade receivables                                                                                                                                                                                                89,816                     107,557

                              Inventories:

                              Coal                                                                                                                                                                                                                                         26,598                                                      52,717

                              Materials and supplies                                                                                                                                                                           16,699                          17,800

                                                                                                          Total inventories                                                                                                                    43,297                      70,517
                                                                                                                                                                                                                                               ------                      ------

                              Prepaid royalties                                                                                                                                                                                                 8,623                       8,465

                              Other current assets                                                                                                                                                                              9,127                          11,461

                                                                                                          Total current assets                                                                                                                278,249                     397,711
                                                                                                                                                                                                                                              -------                     -------

    Property, plant, and equipment, net                                                                                                                                                                                                                                                                                      855,217                                                     909,294

    Goodwill                                                                                                                                                                                                                                                                                                                       -                                                      26,492

    Restricted cash and short term investments                                                                                                                                                                                                                                                                                36,558                                                      29,510

    Other assets                                                                                                                                                                                                                                                                                                              34,097                                                      41,575

                                                                                                          Total assets                                                                                                                     $1,204,121                   1,404,582
                                                                                                                                                                                                                                           ==========                   =========

                                                                                                                      Liabilities and Shareholders' Equity

    Current liabilities:

                              Accounts payable                                                                                                                                                                                                $72,861                     110,557

                              Accrued salaries, wages, and employee benefits                                                                                                                                                   10,996                          12,996

                              Workers' compensation benefits                                                                                                                                                                    9,900                           9,200

                              Black lung benefits                                                                                                                                                                                               2,508                       2,512

                              Accrued taxes                                                                                                                                                                                                                     8,382                                                          7,563

                              Other current liabilities                                                                                                                                                                        22,124                          27,861

                                                                                                          Total current liabilities                                                                                                           126,771                     170,689
                                                                                                                                                                                                                                              -------                     -------

    Long-term debt, less current maturities                                                                                                                                                                                                                                                                                  546,407                                                     582,193

    Other liabilities:

                              Noncurrent portion of workers' compensation benefits                                                                                                                                             66,953                          60,721

                              Noncurrent portion of black lung benefits                                                                                                                                                        62,834                          56,152

                              Pension obligations                                                                                                                                                                                              35,325                      29,121

                              Asset retirement obligations                                                                                                                                                                     99,177                          94,654

                              Other                                                                                                                                                                                                                                                                                           12,027                                                      14,390

                                                                                                          Total other liabilities                                                                                                             276,316                     255,038

                                                                                                          Total liabilities                                                                                                                   949,494                   1,007,920
                                                                                                                                                                                                                                              -------                   ---------

    Commitments and contingencies

    Shareholders' equity:

                              Preferred stock, $1.00 par value.  Authorized 10,000,000 shares                                                                                                                                                                     -                                                              -

                               Common stock, $.01 par value.  Authorized 100,000,000 shares; issued and
                               outstanding

                               35,866,549 and 35,671,953 shares as of December 31, 2012 and December 31,
                                                                                                    2011                                                                                                                          359                             357

                              Paid-in-capital                                                                                                                                                                                                                 546,289                                                        541,362

                              Accumulated deficit                                                                                                                                                                                            (236,588)                    (97,682)

                              Accumulated other comprehensive loss                                                                                                                                                            (55,433)                        (47,375)

                                                                                                          Total shareholders' equity                                                                                                          254,627                     396,662
                                                                                                                                                                                                                                              -------                     -------

                                                                                                               Total liabilities and shareholders' equity                                                                                                                                                                 $1,204,121                                                   1,404,582
                                                                                                                                                                                                                                                                                                                          ==========                                                   =========


                                                              JAMES RIVER COAL COMPANY

                                                                  AND SUBSIDIARIES

                                                       Consolidated Statements of Operations

                                                         (in thousands, except share data)

                                                                                                                          Year Ended December 31,
                                                                                                                        -----------------------

                                                                                                                      2012                  2011                2010
                                                                                                                      ----                  ----                ----

    Revenues

                                       Coal sales
                                       revenue                              $1,018,433              1,105,370               698,949

                                       Freight and handling
                                       revenue                                 81,176                 72,285                 2,167

                                                                 1,099,609              1,177,655                  701,116

                                      Total revenue

    Cost of sales:

                                       Cost of coal
                                       sold                                    911,681                905,482               512,348

                                       Freight and handling
                                       costs                                   81,176                 72,285                 2,167

                                       Depreciation,
                                       depletion and
                                       amortization                           131,779                108,914                64,368

                                                                 1,124,636              1,086,681                  578,883

                                       Total cost of
                                       sales

                                                                   (25,027)                90,974                  122,233

                                       Gross profit
                                       (loss)

    Selling, general and administrative expenses                                                                    59,922                57,078              38,347

    Goodwill impairment                                  26,492                      -                      -

    Acquisition costs                                                    -                  8,504                        -
                                                                       ---                  -----                      ---

                                                                 (111,441)                 25,392                   83,886

                                       Total operating
                                       income (loss)

    Interest expense                                                                                                52,666                50,096              29,943

    Interest income                                                                                                   (799)                 (494)               (683)

    (Gain) loss on debt transactions                                                                               (25,187)                  740                   -

    Miscellaneous (income) expense, net                                                                                366                  (812)                 27
                                                                                                                       ---                  ----                 ---

                                                                    27,046                 49,530                   29,287

                                       Total other
                                       expense, net

                                                                 (138,487)                (24,138)                  54,599

                                       Income (loss)
                                       before income
                                       taxes

    Income tax expense (benefit)                                                                                       419                14,951             (23,566)
                                                                                                                       ---                ------             -------

    Net income (loss)                                                                                            $(138,906)              (39,089)             78,165
                                                                                                                 =========               =======              ======

    Earnings (loss) per common share

                                       Basic earnings
                                       (loss) per common
                                       share                                   $(3.99)                 (1.19)                 2.82

                                       Diluted earnings
                                       (loss) per common
                                       share                                   $(3.99)                 (1.19)                 2.82


                                                                                                                       JAMES RIVER COAL COMPANY

                                                                                                                           AND SUBSIDIARIES

                                                                                                                Consolidated Statements of Cash Flows

                                                                                                                            (in thousands)

                                                                                                                                                                                                                                               Year Ended December 31,
                                                                                                                                                                                                                                             -----------------------

                                                                                                                                                                                                                                           2012                  2011                2010
                                                                                                                                                                                                                                           ----                  ----                ----

    Cash flows from operating activities:

                                           Net income (loss)                                                                                                                         $(138,906)                            (39,089)               78,165

                                           Adjustments to reconcile net income (loss) to net cash provided by

                                           operating activities

                                                            Depreciation, depletion, and amortization                                     131,779                                        108,914                              64,368

                                                            Accretion of asset retirement obligations                                       5,279                                          4,477                               3,334

                                                            Amortization of debt discount and issue costs                                      16,905                                         14,684                               8,066

                                                            Stock-based compensation                                                                            5,219                                            5,283                   5,400

                                                            Deferred income tax expense (benefit)                                            62                                         14,139                             (22,236)

                                                             Loss (gain) on sale or disposal of property, plant, and
                                                             equipment                                                                      992                                            (59)                                307

                                                            Goodwill impairment                                                                                26,492                                                -                                -

                                                            (Gain) loss on debt transactions                                                                  (25,187)                                             740                                -

                                                            Changes in operating assets and liabilities:

                                                                                 Receivables                                                                                            17,741                              69,043              (16,681)

                                                                                 Inventories                                                                                            27,401                             (13,967)               (3,680)

                                                                                 Prepaid royalties and other current assets                                       2,176                                             (104)                 (2,433)

                                                                                 Restricted cash and short term investments                                      (7,048)                                          (6,010)                 38,542

                                                                                 Other assets                                                                                            3,767                                 566                (2,060)

                                                                                 Accounts payable                                                                                      (37,696)                             (3,145)               10,828

                                                                                 Accrued salaries, wages, and employee benefits                                      (2,000)                                             892                     762

                                                                                 Accrued taxes                                                                                             529                                (889)                 (303)

                                                                                 Other current liabilities                                                                              (4,514)                              7,497                 1,066

                                                                                 Workers' compensation benefits                                                 6,932                                            4,977                   5,609

                                                                                 Black lung benefits                                                                                     4,826                               3,420                 3,018

                                                                                 Pension obligations                                                                                        (2)                             (1,696)               (2,244)

                                                                                 Asset retirement obligations                                                  (1,884)                                          (5,204)                   (809)

                                                                                 Other liabilities                                                                                        (415)                               (697)                   43

                                                                                                      Net cash provided by operating activities                                         32,448                             163,772               169,062
                                                                                                                                                                                        ------                             -------               -------

    Cash flows from investing activities:

                                           Additions to property, plant, and equipment                                                 (81,556)                                      (138,455)                            (95,426)

                                           Payment for acquisition, net of cash acquired                                                     -                                       (515,962)                                             -

                                           Proceeds from sale of property, plant and equipment                                             631                                            103                                  82

                                                                                                      Net cash used in investing activities                                            (80,925)                           (654,314)             (95,344)
                                                                                                                                                                                       -------                            --------               -------

    Cash flows from financing activities:

                                           Proceeds from issuance of long-term debt                                                          -                                        505,000                                              -

                                           Repayment of long-term debt                                                                                       (23,848)                                        (150,000)                               -

                                           Net proceeds from issuance of common stock                                                        -                                        170,545                                              -

                                           Debt issuance costs                                                                                                                               -                             (15,668)               (1,346)

                                           Proceeds from exercise of stock options                                                                                 -                                                -                      73

                                                                                                       Net cash provided by (used in) financing
                                                                                                       activities                                                                      (23,848)                            509,877                (1,273)
                                                                                                                                                                                       -------                             -------                ------

                                                                                                       Increase (decrease) in cash and cash
                                                                                                       equivalents                                                                     (72,325)                             19,335                72,445

    Cash and cash equivalents at beginning of period                                                                                                                                                                                    199,711               180,376             107,931

    Cash and cash equivalents at end of period                                                                                                                                                                                         $127,386               199,711             180,376
                                                                                                                                                                                                                                       ========               =======             =======


JAMES RIVER COAL COMPANY
AND SUBSIDIARIES

Reconciliation of Non-GAAP Measures
(in thousands)
(unaudited)

In addition to the results prepared in accordance with generally accepted accounting principles in the United States (GAAP) provided throughout this press release, management has presented the following non-GAAP financial measures, which management uses to gauge operating performance: EBITDA, adjusted EBITDA, adjusted EBITDA plus acquisition costs, adjusted net income (loss) and adjusted net income (loss) per share. These non-GAAP financial measures exclude various items detailed in the tables below “Reconciliation of EBITDA, Adjusted EBITDA and Adjusted EBITDA plus Acquisition Costs to Net Income (Loss)” and “Reconciliation of Adjusted Net Income (Loss) to Net Income (Loss).”

The definition of these non-GAAP measures may be changed periodically by management to adjust for significant items important to an understanding of operating trends. These measures are not intended to replace financial performance measures determined in accordance with GAAP. Rather, they are presented as supplemental measures of the Company’s performance that management believes are useful to securities analysts, investors and others in assessing the Company’s performance over time. Additionally, Adjusted EBITDA is used in several of the covenants in our revolving credit facility. Moreover, these measures are not calculated identically by all companies and therefore may not be comparable to similarly titled measures used by other companies. A reconciliation of each of these measures to its most directly comparable GAAP measure is provided in the tables below.

Reconciliation of EBITDA, Adjusted EBITDA and Adjusted EBITDA plus Acquisition Costs to Net Income (Loss)

                                                                                                                          Three Months Ended                              Twelve Months Ended
                                                                                                                          ------------------                              -------------------

                                                                                                                              December 31                                     December 31                                    December 31                                    December 31

                                                                                                                                                 2012                                            2011                                           2012                                           2011
                                                                                                                                                 ----                                            ----                                           ----                                           ----

    Net income (loss)                                                                                                                          $(76,932)                                        (28,542)                                      (138,906)                                       (39,089)

    Income tax expense                                                                                                                            344                                          23,951                                            419                                         14,951

    Interest expense                                                                                                                           12,554                                          13,423                                         52,666                                         50,096

    Interest income                                                                                                                              (197)                                           (138)                                          (799)                                          (494)

    Depreciation, depletion, and amortization                                                                                                  33,627                                          33,435                                        131,779                                        108,914

    EBITDA (before adjustments)                                                                                                              $(30,604)                                         42,129                                         45,159                                        134,378
                                                                                                                                             --------                                          ------                                         ------                                        -------

    Other adjustments specified

                               in our current debt agreement:

                               Direct acquisition costs                                                    -                                               -                                                                                         8,504

                               Goodwill impairment                            26,492                         -                                          26,492                                              -

                                (Gain) loss on debt
                                transactions                                  (2,956)                        -                                        (25,187)                                            740

                               Other                                                                                                            2,098                                           2,026                                          8,204                                          8,200

    Adjusted EBITDA                                                                                                                           $(4,970)                                         44,155                                         54,668                                        151,822

    Write-up of IRP Inventory                                                                                                                       -                                               -                                              -                                          2,749

    Adjusted EBITDA plus acquisition costs                                                                                                    $(4,970)                                         44,155                                         54,668                                        154,571
                                                                                                                                              =======                                          ======                                         ======                                        =======

Reconciliation of Adjusted Net Income (Loss) to Net Income (Loss)

                                                                                                                      Three Months Ended           Twelve Months Ended
                                                                                                                      ------------------           -------------------

                                                                                                                         December 31,                  December 31,              December 31,             December 31,

                                                                                                                                             2012                          2011                     2012           2011
                                                                                                                                             ----                          ----                     ----           ----

    Net Income (loss)                                                                                                                    $(76,932)                      (28,542)                (138,906)       (39,089)

    Goodwill impairment                                                                                                                  26,492                             -                   26,492              -

    (Gain) loss on debt transactions                                                                                                     (2,956)                            -                  (25,187)           740

    Items Related to IRP Acquisition

              Acquisition costs                                                                                                               -                             -                        -          8,504

              Amortization of contracts included in depreciation,

                         depletion and amortization                                                                                      (2,010)                        2,418                     (436)         5,935

              Write-up to Fair Market Value of inventory at acquisition                                                                       -                             -                        -          2,749

    Adjustment of prior year to include only current tax expense (1)                                                                          -                        24,167                        -         14,134

    Adjusted net income (loss)                                                                                                         $(55,406)                       (1,957)                (138,037)        (7,027)

    Net income (loss) per share                                                                                                           (2.21)                        (0.82)                   (3.99)         (1.19)
                                                                                                                                          =====                         =====                    =====          =====

    Adjusted net income (loss) per share                                                                                                 $(1.59)                        (0.06)                   (3.96)         (0.21)

              (1)  This amount removes the impact of the valuation allowance recorded on the net deferred tax assets.

    CONTACT:                      James River Coal Company

                                  Elizabeth M. Cook

                                   Director of Investor
                                   Relations

                                  (804) 780-3000

SOURCE James River Coal Company


Source: PR Newswire