Kodiak Gas Services, Inc. Files 2023 Annual Report on Form 10-K

Ticker: KGS · Form: 10-K · Filed: Mar 7, 2024 · CIK: 1767042

Sentiment: neutral

Topics: Kodiak Gas Services, KGS, 10-K, Annual Report, Natural Gas Transmission

TL;DR

Kodiak Gas Services, Inc. has submitted its comprehensive 2023 annual financial report, detailing its operational and financial performance.

AI Summary

Kodiak Gas Services, Inc. (KGS) filed a Annual Report (10-K) with the SEC on March 7, 2024. Kodiak Gas Services, Inc. filed its 2023 Annual Report on Form 10-K on March 7, 2024. The filing covers the fiscal year ending December 31, 2023. The company's former name was Frontier TopCo, Inc., with a name change on February 6, 2019. Kodiak Gas Services, Inc. is in the Natural Gas Transmission industry (SIC 4922). The company's principal business address is 9950 Woodloch Forest Drive, 19th Floor, The Woodlands, TX 77380.

Why It Matters

For investors and stakeholders tracking Kodiak Gas Services, Inc., this filing contains several important signals. This 10-K filing provides investors and analysts with a detailed overview of Kodiak Gas Services' financial health, operational segments, and strategic direction for the fiscal year 2023. The report includes key financial data, risk factors, and executive compensation, offering insights into the company's performance and future outlook within the natural gas transmission sector.

Risk Assessment

Risk Level: medium — Kodiak Gas Services, Inc. shows moderate risk based on this filing. The company operates in the natural gas transmission industry, which is subject to regulatory changes, commodity price volatility, and operational risks inherent in energy infrastructure.

Analyst Insight

Review the detailed financial statements and risk factors in the 10-K to assess Kodiak Gas Services' financial stability and growth prospects.

Key Numbers

Key Players & Entities

FAQ

When did Kodiak Gas Services, Inc. file this 10-K?

Kodiak Gas Services, Inc. filed this Annual Report (10-K) with the SEC on March 7, 2024.

What is a 10-K filing?

A 10-K is a comprehensive annual financial report required by the SEC, covering audited financials, business operations, risk factors, and management discussion. This particular 10-K was filed by Kodiak Gas Services, Inc. (KGS).

Where can I read the original 10-K filing from Kodiak Gas Services, Inc.?

You can access the original filing directly on the SEC's EDGAR system. The filing is publicly available and includes all exhibits and attachments submitted by Kodiak Gas Services, Inc..

What are the key takeaways from Kodiak Gas Services, Inc.'s 10-K?

Kodiak Gas Services, Inc. filed this 10-K on March 7, 2024. Key takeaways: Kodiak Gas Services, Inc. filed its 2023 Annual Report on Form 10-K on March 7, 2024.. The filing covers the fiscal year ending December 31, 2023.. The company's former name was Frontier TopCo, Inc., with a name change on February 6, 2019..

Is Kodiak Gas Services, Inc. a risky investment based on this filing?

Based on this 10-K, Kodiak Gas Services, Inc. presents a moderate-risk profile. The company operates in the natural gas transmission industry, which is subject to regulatory changes, commodity price volatility, and operational risks inherent in energy infrastructure.

What should investors do after reading Kodiak Gas Services, Inc.'s 10-K?

Review the detailed financial statements and risk factors in the 10-K to assess Kodiak Gas Services' financial stability and growth prospects. The overall sentiment from this filing is neutral.

Risk Factors

Key Dates

Filing Stats: 4,431 words · 18 min read · ~15 pages · Grade level 16.2 · Accepted 2024-03-07 16:32:53

Key Financial Figures

Filing Documents

Risk Factors

Item 1A. Risk Factors 21

Unresolved Staff Comments

Item 1B. Unresolved Staff Comments 44

Cybersecurity

Item 1C. Cybersecurity 44

Properties

Item 2. Properties 45

Legal Proceedings

Item 3. Legal Proceedings 45

Mine Safety Disclosures

Item 4. Mine Safety Disclosures 45 Part II 46

Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities

Item 5. Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities 46

[ Reserved ]

Item 6. [ Reserved ] 47

Management's Discussion and Analysis of Financial Condition and Results of Operations

Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations 47

Quantitative and Qualitative Disclosures About Market Risk

Item 7A. Quantitative and Qualitative Disclosures About Market Risk 63

Financial Statements and Supplementary Data

Item 8. Financial Statements and Supplementary Data 65

Changes in and Disagreements With Accountants on Accounting and Financial Disclosures

Item 9. Changes in and Disagreements With Accountants on Accounting and Financial Disclosures 66

Controls and Procedures

Item 9A. Controls and Procedures 66

Other Information

Item 9B. Other Information 67

Disclosure Regarding Foreign Jurisdictions that Prevent Inspections

Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections. 67 Part III 68

Directors, Executive Officers and Corporate Governance

Item 10. Directors, Executive Officers and Corporate Governance 68

Executive Compensation

Item 11. Executive Compensation 68

Security Ownership of Certain Beneficial Owner and Management and Related Stockholder Matters

Item 12. Security Ownership of Certain Beneficial Owner and Management and Related Stockholder Matters 68

Certain Relationships and Related Transactions, and Director Independence

Item 13. Certain Relationships and Related Transactions, and Director Independence 68

Principal Accounting Fees and Services

Item 14. Principal Accounting Fees and Services 69 Part IV 70

Exhibits and Financial Statement Schedules

Item 15. Exhibits and Financial Statement Schedules 70

Signatures

Signatures 72 2 Table of Conten ts Commonly Used Defined Terms As used in this Annual Report on Form 10-K (this "Annual Report"), unless the context indicates or otherwise requires, the terms listed below have the following meanings: "ABL Credit Agreement" means that certain Fourth Amended and Restated Credit Agreement, dated as of March 22, 2023, among Frontier Intermediate Holding, LLC, Kodiak Gas Services, LLC, the other obligors party thereto, the lenders party thereto, and JPMorgan Chase Bank, N.A., as administrative agent, as amended by the First Amendment thereto, the Second Amendment thereto and the Third Amendment thereto; "ABL Facility" means our senior secured asset-based revolving credit facility provided under and governed by the ABL Credit Agreement; "Annual Financial Statements" means the audited consolidated financial statements for the years ended December 31, 2023, 2022 and 2021; "Company," "Kodiak," "we," "our," or "us" means Kodiak Gas Services, Inc. and its consolidated subsidiaries; "CSI Compressco" means CSI Compressco LP, a Delaware limited partnership with which the Company entered into an agreement and plan of Merger on December 19, 2023; "EQT" or "EQT AB Group" means, as the context may require, EQT AB or EQT AB and its direct and indirect subsidiaries including, for the avoidance of doubt, investment vehicles managed and/or operated by affiliates of EQT AB and their respective portfolio companies; "EQT AB" means EQT AB (publ), a Swedish public limited liability company registered with the Swedish Companies Registration Office (Reg. No. 556849-4180) and whose ordinary shares are listed on Nasdaq Stockholm stock exchange; "Holdco Term Loan" means the Term Loan after the consummation of the Term Loan Transaction as described below; "Indenture" means Kodiak Gas Services, Inc. senior notes due 2029, pursuant to an indenture, dated February 2, 2024, by and among Kodiak Services, Kodiak, certain other subsidiary guarantors party

Business

Item 1. Business Overview We are a leading operator of contract compression infrastructure in the United States. Our wholly-owned subsidiary Kodiak Gas Services, LLC was formed in 2011, and we have been operating compression infrastructure since that time. We completed the acquisition of Pegasus Optimization Managers, LLC, a provider of compression infrastructure, in October 2019 and completed our IPO in July 2023. Our compression operations ("Compression Operations") and related services are critical to our customers' ability to reliably produce and transport natural gas and oil. We are a market leader in the Permian Basin, which is the largest producing natural gas and oil basin in the U.S. We operate our large horsepower compression units under stable, fixed-revenue term contracts with upstream and midstream customers. We believe large horsepower compression units serve more stable applications, receive longer initial contracts, are more likely to be renewed, and produce higher margins, ultimately generating recurring cash flow and return on invested capital. When properly maintained, our compression assets have long useful lives, consistent with the expected production lives of the key regions where we operate. We believe our customer-centric business model positions us as the preferred contract compression operator for our customers and creates long-standing relationships. We strategically invest in the training, development, and retention of our highly skilled and dedicated employees and believe their expertise and commitment to excellence enhances and differentiates our business model. Furthermore, we maintain an intense focus on being one of the most sustainable and responsible operators of contract compression infrastructure. As of December 31, 2023, approximately 84% of our existing compression assets were strategically deployed in the Permian Basin and Eagle Ford Shale, which the United States Energy Information Administration ("EIA") expects will mai

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