Calpine: 2008 Fourth Quarter and Full Year Results

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Full Year 2008 Highlights:

    * $9.9 billion of Operating Revenues, a 25% increase from 2007
    * $2.7 billion of Commodity Margin, a 22% increase from 2007
    * $1.7 billion of Adjusted EBITDA, an 18% increase from 2007
    * $2.2 billion of liquidity, a 24% increase from 2007

Fourth Quarter 2008 Highlights:

    * $2.0 billion of Operating Revenues
    * $597 million of Commodity Margin
    * $325 million of Adjusted EBITDA

2008 Operational Highlights:

    * Generated 89.0 million MWh of power, the most among pure-play U.S. IPPs, including over 6 million MWh of renewable baseload power at The Geysers geothermal facilities
    * Substantially hedged 2009 projected volume to mitigate recessionary influences
    * Commenced commercial operations at the 1,005 MW Greenfield Energy Centre
    * Delivered first quartile safety performance for the fourth consecutive year

2009 Guidance:

    * Adjusted EBITDA guidance of $1.6-1.7 billion
    * Adjusted Free Cash Flow guidance of $400-500 million

Calpine Corporation reported operating revenues of $9.9 billion for the year ended December 31, 2008, compared to $8.0 billion in the prior year. Commodity Margin for the full year 2008 was $2.7 billion compared to $2.2 billion in 2007. Adjusted EBITDA increased to $1.7 billion in 2008 from $1.4 billion in 2007.

“Our full year 2008 financial performance reflects substantial improvement compared to 2007 and exceeds our 2008 guidance, despite the severe economic and financial conditions that surfaced in late 2008,” said Jack Fusco, Calpine’s President and Chief Executive Officer. “With 2008 successfully behind us, we now turn our attention to 2009. We are pleased to provide Adjusted EBITDA guidance for 2009 of $1.6 to $1.7 billion and, for the first time, Adjusted Free Cash Flow guidance of $400 to $500 million. We have significantly hedged our 2009 Commodity Margin, mitigating natural gas price risk and giving us solid earnings visibility for this year. It is noteworthy that our 2009 Adjusted EBITDA guidance is roughly in line with our 2008 performance, despite expectations that recessionary pressures will continue through 2009. Finally, we are pleased to report that we have significantly hedged our natural gas price risk for 2010.”

Our Commodity Margin increased by $485 million in 2008, largely as a result of strong performance in our Texas region, where Commodity Margin increased by 63% over 2007, and from improved performance associated with our fleet-wide hedging program. Adjusted EBITDA increased by $254 million in 2008 compared to 2007, primarily due to the increase in Commodity Margin discussed above, offset largely by greater cash-realized mark-to-market losses associated with our hedging activities, and, to a lesser degree, an increase in plant operating expense (net of major maintenance expense and non-cash stock-based compensation expense) and higher sales, general and other administrative expense (net of non-cash stock-based compensation expense).

Cash flows provided by operating activities for the year ended December 31, 2008, resulted in net inflows of $494 million compared to net inflows of $187 million for the same period in 2007. A primary reason for this improvement was that gross profit, excluding changes in depreciation and impairments, increased by $222 million in 2008 due primarily to increases in Commodity Margin, as previously discussed. The favorable margins were partially offset by higher plant operating expenses and higher sales, general and administrative expenses, as previously mentioned. In addition, working capital employed relating to operating assets and liabilities changed by approximately $53 million during the year, after adjusting for actual cash flows from derivative activities that are included in net derivative assets and liabilities. This increase was primarily the result of a slight increase in inventory levels compared to 2007.

We believe that a comparison of net income (loss), as reported, from 2007 to 2008 is not meaningful, as both periods include significant impacts from restructuring during bankruptcy and other one-time items. Net income or loss, excluding reorganization items, discontinued operations, other one-time items and non-cash mark-to-market gains or losses improved by $340 million in 2008 to income of $15 million, compared to a loss of $325 million in 2007. This year-over-year increase is primarily attributed to the increase in Commodity Margin, as previously discussed.

For the 2008 fourth quarter, operating revenues increased to $2.0 billion from $1.9 billion in the prior year period. Net loss, excluding reorganization items, discontinued operations, other one-time items and non-cash mark-to-market gains or losses was $146 million in the fourth quarter of 2008, compared to $90 million for the same period of 2007.



SUMMARY OF FINANCIAL PERFORMANCE


Table 1: Summarized Consolidated Statements of Operations

          (Unaudited)               
        Three Months Ended December 31,         Years Ended December 31,     
        2008         2007         2008         2007     
        (in millions)     
Operating revenues         $     1,968         $     1,924         $     9,937         $     7,970     
Cost of revenue               (1,791     )           (1,766     )           (8,779     )           (7,075     )
Gross profit             177             158             1,158             895     
SG&A, loss from unconsolidated investments in power plants and other operating expenses               (112     )           (54     )           (470     )           (190     )
Income from operations             65             104             688             705     
Net interest expense, minority interest and other (income) expense               (223     )           (817     )           (1,050     )           (1,816     )
Loss before reorganization items, income taxes and discontinued operations             (158     )         (713     )         (362     )         (1,111     )
Reorganization items             (39     )         108             (302     )         (3,258     )
Provision (benefit) for income taxes               13                 (679     )           (47     )           (546     )
Income (loss) before discontinued operations             (132     )         (142     )         (13     )         2,693     
Discontinued operations, net of tax               23               —               23               —     
Net income (loss)         $     (109     )     $     (142     )     $     10         $     2,693     

Reorganization items(1)             (39     )         108             (302     )         (3,258     )
Discontinued operations, net of tax             (23     )         —             (23     )         —     
Other one-time items(1),(2)               33               (80     )           348               238     
Net income (loss), net of reorganization items, discontinued operations and other one-time items             (138     )         (114     )         33             (327     )
MtM (gains) losses on commodity derivatives (non-cash portion)(1),(3)               (8     )           24               (18     )           2     
Net income (loss), net of reorganization items, discontinued operations, other one-time items and MtM impacts         $     (146     )     $     (90     )     $     15         $     (325     )

__________

(1) Shown net of tax, assuming a 0% effective tax rate for these items.

(2) One-time items in the fourth quarter of 2008 include an impairment charge of approximately $33 million related to the Auburndale Peaker power plant. One-time items in the fourth quarter of 2007 include a $485 million income tax benefit related to the release of valuation allowance, offset by $405 million in post-petition interest expense.

One-time items in 2008 include an impairment charge of approximately $33 million related to the Auburndale Peaker power plant, an impairment charge of approximately $180 million related to our interest in the Auburndale power plant, which was sold in the fourth quarter, and a charge of $135 million in post-petition interest expense associated with our emergence from bankruptcy. One-time items in 2007 include a $485 million income tax benefit related to the release of valuation allowance, offset by $723 million in post-petition interest expense.

(3) Represents the non-cash portion of net mark-to-market (MtM) gains (losses) on contracts that do not qualify for hedge accounting treatment.


REGIONAL SEGMENT REVIEW OF RESULTS


Table 2: Commodity Margin(1) by Segment

          Years Ended December 31,     
        2008           2007     
        (in millions)     
West         $     1,191         $     1,196     
Texas             815             500     
Southeast             300             268     
North             280             283     
Other               124               (22     )
Total         $     2,710         $     2,225     

__________

(1) “Commodity Margin” includes electricity and steam revenues, hedging and optimization activities, renewable energy credit revenue, transmission revenue and expenses, and fuel and purchased energy expense, but excludes mark-to-market activity and other service revenues.


West: Commodity Margin in our West segment decreased by $5 million for the year ended December 31, 2008, compared to the year ended December 31, 2007. The decrease resulted primarily from lower realized margins in the fourth quarter of 2008 compared to 2007 and a negative year-on-year variance associated with natural gas storage inventory. The decrease was partially offset by a 1% increase in generation and improvement in our Steam Adjusted Heat Rate during the year ended December 31, 2008, compared to 2007, higher on-peak market spark spreads in the second quarter of 2008, and the favorable impact of new and renegotiated power contracts.

Texas: Commodity Margin in our Texas segment increased by $315 million, or 63%, for the year ended December 31, 2008, compared to 2007, due primarily to higher market spark spreads driven by higher natural gas prices in the second and third quarters of 2008 and transmission congestion in the South and Houston zones in the second quarter of 2008. Also positively impacting Commodity Margin were higher realized spark spreads on hedged positions in the fourth quarter of 2008 despite lower market spark spreads during the same period.

Southeast: Commodity Margin in our Southeast segment increased by $32 million, or 12%, for the year ended December 31, 2008, compared to the year ended December 31, 2007, resulting from the impact of more favorable pricing on our hedged volumes and the favorable impact of new power contracts. In addition, we recognized $21 million of Commodity Margin during the second quarter of 2008 related to a transmission capacity contract for which we received approval from FERC during the second quarter of 2008. The increase was partially offset by a decrease in market spark spreads on open positions for the year ended December 31, 2008, compared to 2007.

North: Commodity Margin in our North segment decreased by $3 million resulting from lower realized spark spreads during the fourth quarter of 2008 compared to the same period in 2007 and the deconsolidation of RockGen in January 2008. This was partially offset by higher hedged levels at more favorable pricing during the third quarter of 2008 compared to the same period in 2007.

Other: Commodity Margin in our Other segment increased by $146 million year over year, from the settlement of dedesignated hedges, the value for which was previously reflected in OCI.

REVIEW OF KEY PERFORMANCE MEASUREMENT

We have revised our definition of Adjusted EBITDA to include our ownership interest in the Adjusted EBITDA from unconsolidated investments. Management believes that the new methodology is a more comprehensive metric for measuring the performance of the entire portfolio.

Adjusted EBITDA increased by $254 million during 2008. This increase was primarily due to the increase in Commodity Margin, as previously discussed, offset in part by greater cash-realized mark-to-market losses associated with our hedging activities. In addition, plant operating expense (net of major maintenance expense and non-cash stock-based compensation expense) increased by $52 million during 2008, including $31 million related to higher costs of chemicals and other consumables and increases in routine repairs. Also a component of plant operating expense, expenses for outages caused by equipment failures, many of which occurred in 2007, and net of insurance recoveries, increased by $16 million. Sales, general and other administrative expense (net of non-cash stock-based compensation expense) increased by $44 million during 2008 as a result of higher legal and consulting expenses and information technology-related expenses.



LIQUIDITY AND CAPITAL RESOURCES


Table 3: Corporate Liquidity

          December 31,           December 31,
        2008         2007
        (in millions)
Cash and cash equivalents, corporate(1)         $     1,361         $     1,658
Cash and cash equivalents, non-corporate               296               257
Total cash and cash equivalents             1,657             1,915
Restricted cash             503             581
Letter of credit availability(2)             2             —
Revolver availability(3)               16               765
Total current liquidity(4)         $     2,178         $     3,261
Less: Cash subsequently used to satisfy restructuring requirements               —               1,502
Total current liquidity, excluding cash used for restructuring         $     2,178         $     1,759

__________

(1) Includes $169 million and $21 million of margin deposits held from counterparties as of December 31, 2008 and 2007, respectively.

(2) Includes available balances for Calpine Development Holdings Inc. as of December 31, 2008.

(3) Balance as of December 31, 2007 represents availability under the DIP Facility, which was repaid upon emergence from bankruptcy during the first quarter 2008.

(4) Excludes contingent amounts of $150 million under the Knock-in Facility and $200 million under the Commodity Collateral Revolver at December 31, 2008.


After adjusting for restructuring events, liquidity increased by $419 million in 2008 compared to 2007. This increase was primarily driven by net cash provided by operating activities of $494 million in 2008, as previously discussed.

During the third quarter of 2008, in light of turbulent economic conditions, we proactively elected to draw $725 million under our Exit Credit Facility revolver. Management intends to maintain this draw until it believes that financial markets have become more stable. Meanwhile, we have continued our efforts to improve liquidity by utilizing the first lien program, reducing prepayments made to counterparties and negotiating more unsecured credit to support commercial activities.

During the first quarter of 2009, we opportunistically recapitalized the Deer Park Energy Center. This transaction allowed us to remove a complicated financing structure and to resolve below-market power pricing, all while achieving an attractive interest rate under difficult market conditions. This demonstrates our continuing efforts to simplify our capital structure, with the three-year tenor of the new financing giving us flexibility for further simplification in the future.

PLANT DEVELOPMENT AND CONSTRUCTION

Otay Mesa Energy Center: The 596 MW combined-cycle, natural gas-fired Otay Mesa plant near San Diego is under construction and scheduled to begin commercial operations in the fall of 2009. After Otay Mesa begins commercial operations, all 596 MW of production will be sold under a ten-year power purchase agreement with San Diego Gas & Electric.

Russell City Energy Center: The 600 MW combined-cycle, natural gas-fired Russell City plant is a joint development project to be located in Hayward, California. We hold a 65% interest in the project, and an affiliate of General Electric Capital Corporation holds a 35% interest. In the third quarter of 2008, the power purchase agreement (PPA) between Pacific Gas & Electric Company (PG&E) and Russell City Energy Company, LLC, under which PG&E would take 100% of the generation for ten years, was amended to provide for continued development with an expected commercial operation in June 2012. The PPA is now before the CPUC for approval as amended. All permits for the projects have been issued and approved with the exception of a certain air permit now pending before the local air quality board. Completion of the Russell City development project is dependent upon obtaining the necessary permits and regulatory approvals, construction contracts and construction funding under project financing facilities.

OPERATIONS UPDATE

Commercial Operations Achievements: During 2008, our commercial operations group made significant contributions to our performance, despite an increasingly difficult economic environment. In 2008, they:

    * Substantially hedged our 2009 projected volume at prices we believe will allow us to deliver strong Commodity Margin and to mitigate gas price risk from the portfolio, despite ongoing volatility in the marketplace
    * Increased hedges for 2010 and 2011 to provide additional financial stability, while leaving upside for market recovery
    * Completed over 1,000 MW of one-year or greater origination transactions to capture value for assets in less liquid markets
    * Successfully navigated challenging power market conditions subsequent to Hurricane Ike

Power Operations Achievements: Our plants had an exceptional year with achievements in several important categories:

    * Safety: Delivered first quartile safety performance, achieving a fleet-wide lost time incident rate of 0.17 in 2008
    * Geothermal: Provided over 6 million MWh of renewable baseload generation with a forced outage factor below 0.5%
    * Natural Gas Generation: Achieved forced outage factor of 3.39% across all natural gas plants, our lowest rate in four years, or 3.08% after adjusting for hurricanes
    * Organization: Streamlined organization and resolved organizational ambiguities



OUTLOOK FOR 2009


Table 4: Adjusted EBITDA and Adjusted Free Cash Flow Guidance for 2009

          Full Year 2009           Recurring
        (in millions)
Adjusted EBITDA         $     1,600 – 1,700             
Less:                         
Operating lease payments             50         $     50
Major maintenance expense and capital expenditures(1)             350             ~300
Cash interest, net             755             750
Cash taxes             5             10
Working capital and other adjustments(2)               40             —
Adjusted Free Cash Flow         $     400 – 500             

__________

(1) Includes Major Maintenance Expense of $205 million and Capital Expenditures of $145 million in 2009. Capital expenditures exclude major construction and development projects.

(2) Excludes changes in cash collateral for commodity procurement and risk management activities.


Using the revised definition of Adjusted EBITDA, we are providing 2009 Adjusted EBITDA guidance of $1.6 to $1.7 billion. This guidance reflects opportunistic hedging accomplished over the course of 2008, with 86% hedged on expected 2009 energy deliveries at an average spark spread price of $27 per MWh based on our portfolio as of February 11, 2009. In addition, we are providing for the first time Adjusted Free Cash Flow guidance for 2009 of $400 to $500 million.

INVESTOR CONFERENCE CALL AND WEBCAST

We will host a conference call to discuss our financial and operating results for the full year and fourth quarter 2008, on Friday, February 27, 2009, at 10:30 a.m. ET / 9:30 a.m. CT. A listen-only webcast of the call may be accessed through our web site at www.calpine.com, or by dialing 877-874-1589 (or 719-325-4764 for international listeners) at least 10 minutes prior to the beginning of the call. An archived recording of the call will be made available for a limited time on the web site. It also can be accessed by dialing 888-203-1112 or 719-457-0820 (International) and providing Confirmation Code 4233358. In addition, presentation materials to accompany the conference call will be made available on our web site on February 27, 2009.

ABOUT CALPINE

Calpine Corporation is helping meet the needs of an economy that demands more and cleaner sources of electricity. Founded in 1984, Calpine is a major U.S. power company, currently capable of delivering over 24,000 megawatts of clean, cost-effective, reliable and fuel-efficient power to customers and communities in 16 states in the United States and Canada. Calpine owns, leases, and operates low-carbon, natural gas-fired, and renewable geothermal power plants. Using advanced technologies, Calpine generates power in a reliable and environmentally responsible manner for the customers and communities it serves. Please visit www.calpine.com for more information.

Calpine’s Annual Report on form 10-K for the year ended December 31, 2008, has been filed with the Securities and Exchange Commission (SEC) and may be found on the SEC’s web site at www.sec.gov.

FORWARD-LOOKING INFORMATION

In addition to historical information, this Report contains forward-looking statements within the meaning of Section 27A of the Securities Act and Section 21E of the Exchange Act. We use words such as “believe,” “intend,” “expect,” “anticipate,” “plan,” “may,” “will” and similar expressions to identify forward-looking statements. Such statements include, among others, those concerning our expected financial performance and strategic and operational plans, as well as all assumptions, expectations, predictions, intentions or beliefs about future events. You are cautioned that any such forward-looking statements are not guarantees of future performance and that a number of risks and uncertainties could cause actual results to differ materially from those anticipated in the forward-looking statements. Such risks and uncertainties include, but are not limited to:

    * The uncertain length and severity of the current general financial and economic downturn and its impacts on our business including demand for our power products, the ability of our counterparties to perform under their contracts with us and the cost and availability of capital and credit;
    * The effects of fluctuations in liquidity and volatility in the energy commodities markets including our ability to hedge risks;
    * The ability of our customers, suppliers, service providers and other contractual counterparties to perform under their contracts with us;
    * Our ability to manage our significant liquidity needs and to comply with covenants under our Exit Credit Facility and other existing financing obligations;
    * Financial results that may be volatile and may not reflect historical trends due to, among other things, general economic and market conditions outside of our control, the ability of our counterparties to perform their contracts with us and the effects of our Chapter 11 reorganization;
    * Seasonal fluctuations of our results and exposure to variations in weather patterns;
    * Fluctuations in prices for commodities such as natural gas and power;
    * Our ability to implement our new business plan and strategy;
    * Our ability to attract and retain customers and counterparties, including suppliers and service providers, and to manage our customer and counterparty exposure and credit risk, including our commodity positions;
    * Competition, including risks associated with marketing and selling power in the evolving energy markets;
    * Regulation in the markets in which we participate and our ability to effectively respond to changes in laws and regulations or the interpretation thereof including changing market rules and evolving federal, state and regions laws and regulations including those related to GHG emissions;
    * Present and possible future claims, litigation and enforcement actions, including our ability to complete the implementation of our Plan of Reorganization;
    * Our ability to attract, retain and motivate key employees;
    * Natural disasters such as hurricanes, earthquakes and floods that may impact our power plants or the markets our power plants serve;
    * Disruptions in or limitations on the transportation of natural gas and transmission of power;
    * Risks associated with the operation, construction and development of power plants including unscheduled outages or delays and plant efficiencies;
    * Risks related to our geothermal resources, including the adequacy of our steam reserves, unusual or unexpected steam field well and pipeline maintenance requirements and variables associated with the injection of waste water to the steam reservoir;
    * The expiration or termination of our PPAs and the related results on revenues; and
    * Other risks identified in this release or in Calpine’s reports and registration statements filed with the SEC, including, without limitation, the risk factors identified in its Annual Report on Form 10-K for the year ended December 31, 2008.

Actual results or developments may differ materially from the expectations expressed or implied in the forward-looking statements, and Calpine undertakes no obligation to update any forward-looking statements, whether as a result of new information, future developments or otherwise. Unless specified otherwise, all information set forth in this release is as of today’s date, and Calpine undertakes no duty to update this information. For additional information about Calpine’s Chapter 11 reorganization or general business operations, please refer to Calpine’s Annual Report on Form 10-K for the fiscal year ended December 31, 2008, and any other recent Calpine report filed with the Securities and Exchange Commission. These filings are available by visiting the Securities and Exchange Commission’s web site at www.sec.gov or Calpine’s web site at www.calpine.com.



CALPINE CORPORATION AND SUBSIDIARIES


CONSOLIDATED BALANCE SHEETS

December 31, 2008 and 2007

        2008         2007     
        (in millions, except
share and per share amounts)     
ASSETS                             
Current assets:                             
Cash and cash equivalents         $     1,657         $     1,915     
Accounts receivable, net of allowance of $37 and $54             846             878     
Accounts receivable, related party             4             226     
Inventory             163             114     
Margin deposits and other prepaid expense             776             452     
Restricted cash, current             337             422     
Current derivative assets             3,653             731     
Current assets held for sale             —             195     
Other current assets               64               98     
Total current assets             7,500             5,031     

Property, plant and equipment, net             11,908             12,292     
Restricted cash, net of current portion             166             159     
Investments             144             260     
Long-term derivative assets             404             290     
Other assets               616               1,018     
Total assets         $     20,738         $     19,050     
LIABILITIES & STOCKHOLDERS’ EQUITY (DEFICIT)                             
Current liabilities:                             
Accounts payable         $     574         $     642     
Accrued interest payable             85             324     
Debt, current portion             716             1,710     
Current derivative liabilities             3,799             806     
Income taxes payable             5             51     
Other current liabilities               437               571     
Total current liabilities             5,616             4,104     

Debt, net of current portion             9,756             9,946     
Deferred income taxes, net of current portion             93             38     
Long-term derivative liabilities             698             578     
Other long-term liabilities               203               245     
Total liabilities not subject to compromise             16,366             14,911     
Liabilities subject to compromise             —             8,788     
Commitments and contingencies                             
Minority interest             2             3     
Stockholders’ equity (deficit):                             
Preferred stock, $.001 par value per share; authorized 100,000,000 shares, none issued and outstanding in 2008; authorized 10,000,000 shares, none issued and outstanding in 2007             —             —     
Common stock, $.001 par value per share; authorized 1,400,000,000 shares, 429,025,057 shares issued and 428,960,025 shares outstanding in 2008; authorized 2,000,000,000 shares, 568,314,685 issued and 479,314,685 outstanding in 2007             1             1     
Treasury stock, at cost, 65,032 shares at September 30, 2008, and none at December 31, 2007             (1     )         —     
Additional paid-in capital             12,217             3,263     
Accumulated deficit             (7,689     )         (7,685     )
Accumulated other comprehensive income (loss)               (158)               (231     )
Total stockholders’ equity (deficit)               4,370               (4,652     )
Total liabilities and stockholders’ equity (deficit)         $     20,738         $     19,050     


CALPINE CORPORATION AND SUBSIDIARIES


CONSOLIDATED STATEMENTS OF OPERATIONS

        (Unaudited)               
        Three Months Ended December 31,         Years Ended December 31,     
        2008         2007         2008         2007     
        (in millions, except share and per share amounts)     
Operating revenues         $     1,968         $     1,924         $     9,937         $     7,970     

Cost of revenue:                                                     
Fuel and purchased energy expense             1,346             1,386             7,281             5,683     
Plant operating expense             282             188             918             749     
Depreciation and amortization expense             104             113             433             463     
Operating plant impairments             33             44             33             44     
Other cost of revenue               26               35               114               136     
Total cost of revenue               1,791               1,766               8,779               7,075     
Gross profit             177             158             1,158             895     
Sales, general and other administrative expense             61             34             215             146     
Loss from unconsolidated investments in power plants             50             21             229             21     
Other operating expense               1               (1     )           26               23     
Income from operations             65             104             688             705     
Interest expense             234             838             1,071             2,019     
Interest (income)             (9     )         (16     )         (47     )         (64     )
Minority interest (income)             —             —             (1     )         —     
Other (income) expense, net               (2     )           (5     )           27               (139     )
Loss before reorganization items, income taxes and discontinued operations             (158     )         (713     )         (362     )         (1,111     )
Reorganization items               (39     )           108               (302     )           (3,258     )
Income (loss) before income taxes and discontinued operations             (119     )         (821     )         (60     )         2,147     
Provision (benefit) for income taxes               13               (679     )           (47     )           (546     )
Income (loss) before discontinued operations         $     (132     )     $     (142     )     $     (13     )     $     2,693     
Discontinued operations, net of tax provision of $14 in 2008               23               —               23               —     
Net income (loss)         $     (109     )     $     (142     )     $     10         $     2,693     
Basic earnings (loss) per common share:                                                     
Weighted average shares of common stock outstanding (in thousands)             485,073             479,315             485,054             479,235     
Income (loss) before discontinued operations         $     

(0.28
    )     $     (0.30     )     $     (0.03     )     $     5.62     
Discontinued operations, net of tax               0.05               —               0.05               —     
Net income per share – basic(1)         $     (0.23     )     $     (0.30     )     $     0.02         $     5.62     
Diluted earnings (loss) per common share:                                                     
Weighted average shares of common stock outstanding (in thousands)             485,073             479,315             485,546             479,478     
Income (loss) before discontinued operations         

$
    (0.28     )     

$
    (0.30     )     $     (0.03     )     $     5.62     
Discontinued operations, net of tax               0.05               —               0.05               —     
Net income per share – diluted(1)         $     (0.23     )     $     (0.30     )     $     0.02         $     5.62     

__________

(1) All shares of the Company’s common stock outstanding prior to January 31, 2008, were canceled pursuant to the Plan of Reorganization, and new shares of reorganized Calpine Corporation common stock were issued. Although gain per share information for the three and twelve months ended December 31, 2007, is presented, it is not comparable to the information for the three and twelve months ended December 31, 2008, due to the changes in the Company’s capital structure on January 31, 2008, which also included termination of all outstanding convertible securities.


CALPINE CORPORATION AND SUBSIDIARIES



CONSOLIDATED STATEMENTS OF CASH FLOWS

For the Years Ended December 31, 2008 and 2007

        2008         2007     
        (in millions)     
Cash flows from operating activities:                             
Net income         $     10         $     2,693     
Adjustments to reconcile net income to net cash provided by operating activities:                             
Depreciation and amortization expense(1)             551             554     
Deferred income taxes             (27     )         (517     )
Impairment charges             46             46     
Gain on sale of discontinued operations             (37     )         —     
Loss on sale of assets, excluding reorganization items             36             31     
Change in the fair value of derivative assets and liabilities             273             18     
Derivative contracts classified as financing activities             (64     )         —     
Loss from unconsolidated investments in power plants             229             21     
Stock-based compensation expense (income)             50             (1     )
Reorganization items             (359     )         (3,342     )
Other             16             (2     )
Change in operating assets and liabilities, net of effects of acquisitions:                             
Accounts receivable             375             (194     )
Other assets             (101     )         (102     )
Accounts payable, LSTC and accrued expenses             (215     )         931     
Other liabilities               (289     )           51     
Net cash provided by operating activities               494               187     
Cash flows from investing activities:                             
Purchases of property, plant and equipment             (143     )         (196     )

Proceeds from sale of power plants, turbines and investments
            413             541     
Proceeds from sale of discontinued operations             79             —     
Cash acquired due to reconsolidation of Canadian Debtors and other foreign entities             64             —     
Contributions to unconsolidated investments             (17     )         (68     )
Return of investment from unconsolidated investments             27             179     
Decrease in restricted cash             78             37     
Cash effect of deconsolidation of VIEs             —             (29     )
Other               15               9     
Net cash provided by investing activities               516               473     


(Table continues)


CONSOLIDATED STATEMENTS OF CASH FLOWS – (Continued)

        2008         2007     
        (in millions)     
Cash flows from financing activities:                             
Repayments of notes payable and lines of credit         $     (99     )     $     (135     

)
Borrowings from project financing             357             21     
Repayments of project financing             (311     )         (119     

)
Repayments of CalGen Secured Debt             —             (224     

)
Borrowings under DIP Facility             —             614     
Repayments of DIP Facility             (98     )         (38     

)
Borrowings under Exit Facilities             4,248             —     
Repayments of Exit Facilities             (1,475     )         —     
Borrowings under Commodity Collateral Revolver             100             —     
Repayments of Second Priority Debt             (3,672     )         —     
Proceeds from sale of ULC I bonds             —             151     
Redemptions of preferred interests             (166     )         (9     

)
Financing costs             (207     )         (81     )
Derivative contracts             64             —     
Other               (9     )           (2     )
Net cash provided by (used in) financing activities               (1,268     )           178     
Net (decrease) increase in cash and cash equivalents             (258     )         838     
Cash and cash equivalents, beginning of period               1,915               1,077     
Cash and cash equivalents, end of period         $     1,657         $     1,915     
Cash paid (received) during the period for:                             
Interest, net of amounts capitalized         $     1,060         $     1,143     
Income taxes         $     74         $     1     
Reorganization items included in operating activities, net         $     120         $     126     
Reorganization items included in investing activities, net         $     (418     )     $     (582     )
Reorganization items included in financing activities, net         $     —         $     74     
Supplemental disclosure of non-cash investing and financing activities:                             
Settlement of LSTC through issuance of reorganized Calpine Corporation common stock         $     5,200         $     —     
DIP Facility borrowings converted into exit financing under Exit Facilities         $     3,872         $     —     
Settlement of Convertible Senior Notes and Unsecured Senior Notes with reorganized Calpine Corporation common stock         $     3,703         $     —     
DIP Facility borrowings used to extinguish the Original DIP Facility principal $(989), CalGen Secured Debt principal $(2,309) and operating liabilities $(88)         $     —         $     3,386     
Project financing $(159) and operating liabilities $(33) extinguished with sale of Aries Power Plant         $     —         $     192     
Return of loaned common stock         $     —         $     145     
Letter of credit draws under CalGen Secured Debt used for operating activities         $     —         $     16     
Fair value of Metcalf cooperation agreement, with offsets to notes payable $(6) and operating liabilities $(6)         $     —         $     12     

__________

(1) Includes depreciation and amortization that is recorded in sales, general and other administrative expense and interest expense on our Consolidated Statements of Operations.


REGULATION G RECONCILIATIONS

Adjusted EBITDA, Commodity Margin and Adjusted Free Cash Flow are non-GAAP financial measures that we use as measures of our performance. These measures should not be viewed as alternatives to GAAP measures of performance.

Adjusted EBITDA is presented because our management uses Adjusted EBITDA (i) as a measure of operating performance to assist in comparing performance from period to period on a consistent basis and to readily view operating trends; (ii) as a measure for planning and forecasting overall expectations and for evaluating actual results against such expectations; and (iii) in communications with our Board of Directors, shareholders, creditors, analysts and investors concerning our financial performance. Adjusted EBITDA is not intended to represent cash flows from operations or net income (loss) as defined by GAAP as an indicator of operating performance. Furthermore, Adjusted EBITDA is not necessarily comparable to similarly-titled measures reported by other companies.

Commodity Margin is presented because we believe it is a useful tool for assessing the performance of our core operations, and it is a key operational measure reviewed by our chief operating decision maker. Commodity Margin does not intend to represent gross profit (loss), the most comparable GAAP measure, as an indicator of operating performance and is not necessarily comparable to similarly-titled measures reported by other companies.

Adjusted Free Cash Flow is presented because our management uses this measure, among others, to make decisions about capital allocation. Adjusted Free Cash Flow is not intended to represent cash flows from operations as defined by GAAP as an indicator of operating performance and is not necessarily comparable to similarly-titled measures reported by other companies.

Adjusted EBITDA Reconciliation


The table below provides a reconciliation of Adjusted EBITDA to our GAAP net income for the three months and years ended December 31, 2008 and 2007.

          (Unaudited)               
        Three Months Ended December 31,         Years Ended December 31,     
        2008         2007(1)         2008         2007(1)     
        (in millions)     
GAAP net income (loss)         $     (109     )     $     (142     )     $     10         $     2,693     
Less: Income from discontinued operations               

23



          —               

23



          —     
Net income (loss) from continuing operations         $     (132     )     $     (142     )     $     (13     )     $     2,693     
Add:                                                     
Adjustments to reconcile GAAP net income (loss) to Adjusted EBITDA:                                                     
Interest expense, net of interest income             225             822             1,024             1,955     
Depreciation and amortization expense, excluding deferred financing costs(2)             110             124             467             507     
Provision (benefit) for income taxes             13             (679     )         (47     )         (546     )
Impairment charges             47             46             226             46     
Reorganization items             (39     )         108             (302     )         (3,258     )
Major maintenance expense             72             20             190             98     
Operating lease expense             11             15             46             54     
Non-cash gains on derivatives(3)             (8     )         (11     )         (40     )         (53     )
Unrealized (gains) losses on commodity derivative mark-to-market activity             (56     )         22             (35     )         35     
Adjustments to reflect Adjusted EBITDA from unconsolidated investments(4),(5)             54             12             76             20     
Claim settlement income             —             (6     )         —             (135     )
Stock-based compensation expense (income)             14             —             50             (1     )
Non-cash loss on dispositions of assets             19             8             34             33     
Non-cash gain (loss) on repurchase or extinguishment of debt             —             (1     )         13             (1     )
Other(6)               (5     )           2               10               (2     )
Adjusted EBITDA         $     325         $     340         $     1,699         $     1,445     

__________

(1) 2007 Adjusted EBITDA as previously reported has been recast to conform to our current year definition.

(2) Depreciation and amortization expense in the GAAP net income calculation on our Consolidated Statements of Operations excludes amortization of other assets and amounts classified as sales, general and other administrative expenses.

(3) Includes realized and unrealized non-cash gains and losses on derivatives that do not qualify for hedge accounting.

(4) Recorded on our Consolidated Statements of Operations in loss from unconsolidated investments in power plants.

(5) Adjusted EBITDA from unconsolidated investments includes $57 million and $20 million in unrealized losses on mark-to-market activity for the years ended December 31, 2008 and 2007, respectively.

(6) Other includes foreign currency translation gains or losses, fees associated with issuance of letters of credit and other items.


Consolidated Commodity Margin Reconciliation


The following table reconciles the Company’s Commodity Margin to its GAAP results for the three months and years ended December 31, 2008 and 2007 (in millions):

          (Unaudited)           
        Three Months Ended December 31,         Years Ended December 31,
        2008           2007         2008         2007

Commodity Margin         $     597         $     536         $     2,710         $     2,225
Add: Mark-to-market commodity activity, net and other revenue(1)             25             2             (54     )         62
(Less): Plant operating expense             282             188             918             749
Depreciation and amortization expense             104             113             433             463
Operating plant impairments             33             44             33             44
Other cost of revenues             26             35             114             136
Gross profit         $     177         $     158         $     1,158         $     895

__________

(1) Mark-to-market commodity activity is included in operating revenues and fuel and purchased energy expense on our Consolidated Statements of Operations.


Adjusted EBITDA and Adjusted Free Cash Flow Reconciliation for 2009 Guidance

Full Year 2009 Range:           Low         High         Recurring
        (in millions)
GAAP Net Income         $     160         $     260             
Plus:                                     
Interest expense, net of interest income             765             765             
Depreciation and amortization expense             475             475             
Major maintenance expense             205             205             
Operating lease expense             50             50             
Other(1)               (55     )           (55     )         
Adjusted EBITDA         $     1,600         $     1,700             
Less:                                     
Operating lease payments             50             50         $     50
Major maintenance expense and maintenance capital expenditures(2)             350             350             ~300
Cash interest, net             755             755             750
Cash taxes             5             5             10
Working capital and other adjustments               40               40             —
Adjusted Free Cash Flow         $     400         $     500             

__________

(1) Other includes stock compensation expense, minority interest expense, impairments and other adjustments.

(2) Includes major maintenance expense of $205 million and capital expenditures of $145 million in 2009. Capital expenditures exclude major construction and development projects funded with debt.


CASH FLOW ACTIVITIES


The following table summarizes the Company’s cash flow activities for the twelve months ended December 31, 2008 and 2007 (in millions):

          2008         2007
Beginning cash and cash equivalents         $     1,915         $     1,077
Net cash provided by (used in):                         
Operating activities             494             187
Investing activities             516             473
Financing activities               (1,268     )           178
Net (decrease) increase in cash and cash equivalents               (258     )           838
Ending cash and cash equivalents         $     1,657         $     1,915


OPERATING PERFORMANCE METRICS


The table below shows the operating performance metrics for continuing operations:

          Three Months Ended December 31,         Years Ended December 31,     
        2008         2007         2008         2007     
        (MWh in thousands)     
Total MWh generated(1)               20,397               22,191               88,961               92,103     
West             9,435             10,376             37,137             36,837     
Texas             5,623             7,846             33,683             34,255     
Southeast             3,761             2,865             12,374             14,795     
North             1,578             1,104             5,767             6,216     

Average availability             89.7     %         88.4     %         90.5     %         90.8     %
West             87.6     %         92.6     %         89.1     %         90.8     %
Texas             84.8     %         88.1     %         88.8     %         90.8     %
Southeast             96.5     %         87.5     %         93.6     %         92.1     %
North             94.2     %         80.7     %         92.6     %         87.4     %

Average capacity factor, excluding peakers             43.4     %         46.9     %         47.8     %         46.6     %
West             66.7     %         73.8     %         66.1     %         65.3     %
Texas             33.5     %         46.9     %         50.9     %         52.1     %
Southeast             32.4     %         23.1     %         26.5     %         25.5     %
North             33.3     %         25.2     %         33.7     %         33.6     %

Steam adjusted Heat Rate             7,183             7,221             7,231             7,190     
West             7,208             7,351             7,267             7,336     
Texas             7,040             6,855             7,082             6,830     
Southeast             7,210             7,679             7,388             7,544     

North
            7,545             7,586             7,584             7,646     

__________

(1) MWh generated is shown here as our net operating interest. Excludes Auburndale Power Plant’s 446,063 MWh generation for 2008.


Contact:

Calpine Corporation
Andre K. Walker, 713-830-8775 (Investor Relations)
[email protected]

Source: Calpine Corporation
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