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Holly Corporation Reports Fourth Quarter and Full Year 2009 Results


News provided by

Holly Corporation

Feb 25, 2010, 07:00 ET

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DALLAS, Feb. 25 /PRNewswire-FirstCall/ -- Holly Corporation (NYSE: HOC) ("Holly" or the "Company") today reported fourth quarter financial results.  For the fourth quarter of 2009, the net loss attributable to Holly Corporation stockholders was $40.6 million ($0.79 per basic and diluted share) compared to net income attributable to Holly Corporation stockholders of $50.6 million ($1.02 per basic and $1.01 per diluted share) for the same period of 2008.  For the year ended December 31, 2009, net income attributable to Holly Corporation stockholders was $19.5 million ($0.39 per basic and diluted share) compared to $120.6 million ($2.40 per basic and $2.38 per diluted share) for the year ended December 31, 2008.

On December 1, 2009, Holly Energy Partners, L.P. ("HEP"), a consolidated subsidiary, sold its 70% interest in Rio Grande Pipeline Company ("Rio Grande").  As a result, Rio Grande's operating results and a gain on the sale are presented in discontinued operations.  Excluding the gain on this sale and earnings from discontinued operations, the loss attributable to Holly Corporation stockholders from continuing operations for the fourth quarter of 2009 was $43.8 million ($0.85 per basic and diluted share) compared to income from continuing operations of $50.2 million ($1.01 per basic and $1.00 per diluted share) for the same period of 2008.  For the year ended December 31, 2009, net income attributable to Holly Corporation stockholders from continuing operations was $15.2 million ($0.30 per basic and diluted share) compared to $119.2 million ($2.37 per basic and $2.36 per diluted share) for the year ended December 31, 2008.

Net income attributable to our stockholders for the fourth quarter and year ended December 31, 2009 decreased by $91.1 million and $101 million, respectively, compared to the same periods of 2008.  These decreases were principally due to industry-wide, significantly reduced refinery gross margins in the fourth quarter of 2009 compared to the fourth quarter of 2008.  Overall refinery gross margins for the quarter were $3.67 per produced barrel, a 69% decrease compared to $12.01 for the fourth quarter of 2008, and for the year ended December 31, 2009 were $7.21 per produced barrel, a 34% decrease compared to $10.96 for the year ended December 31, 2008.  For the three months and year ended December 31, 2009, our refinery production levels increased 60% and 37%, respectively, over the same periods of 2008 due to production from our newly acquired Tulsa refinery facilities.    

"The 2009 fourth quarter proved a particularly difficult period for the refining industry," said Matthew Clifton, Chairman of the Board and Chief Executive Officer of Holly.  "Weak demand for gasoline and distillate products combined with increased crude oil costs reduced already tight margins, resulting in our fourth quarter loss.  Refining margins were especially squeezed in markets served by our Navajo and Tulsa refineries, where overall margins came in at less than $3.00 per barrel.  Throughout the year, the main driver in overall low margin levels was dramatically lower year-over-year, industry-wide diesel cracks.  In the fourth quarter, rising crude prices and seasonally lower demand resulted in substantially lower gasoline cracks versus third quarter levels, swinging profitable third quarter refining results to a fourth quarter loss.  Navajo was additionally negatively impacted by unusually lower West Coast versus Gulf Coast gasoline price differentials during the quarter, which indirectly affects Navajo's Arizona markets.  Although Tulsa benefited from strong per barrel margins attributable to our specialty lubricants, seasonally low demand for these products allowed only a minor offset to depressed fuel cracks.  In addition, production was reduced at our Tulsa facility in November during a low margin environment to address a maintenance issue that was adversely affecting our lubes production in anticipation of normally higher demand in the Spring season.  Margins at the markets served by our Woods Cross refinery held up well during the quarter at $10.10 per barrel.  We did realize strong year-over-year earnings improvements in our non-refining businesses in 2009.  Our asphalt marketing results were up significantly for the year 2009 versus 2008, although the earnings contribution for the fourth quarter was substantially less than the fourth quarter of 2008.  Additionally, our overall results benefited throughout the year from improvements in earnings attributable to Holly Energy Partners' logistics business.  Although we are extremely disappointed with our results in 2009, especially the fourth quarter numbers, for the full year we generated positive earnings of $19.5 million and EBITDA from continuing operations of $156.7 million in an extremely difficult economic environment.  

"During the first quarter of 2010 we will complete operational upgrades at the Navajo refinery, which will permit us to run a wider range of lower priced crudes while increasing our flexibility in varying the mix of transportation fuels.  With respect to our Tulsa refineries, in mid January 2010 we commenced our initial integration action by moving unfinished oils between our two facilities for upgrading to transportation fuels utilizing a third party pipeline.  Further integration and optimization action will proceed throughout the coming year.  

"Looking forward, the refining industry will continue to face a challenging margin environment until economic activity recovers and demand for gasoline and distillate products improves relative to supply.  We are confident that the enhanced capabilities of our assets, our expanded asset base, and the markets we serve, combined with the quality of our employees and our strong balance sheet will continue to allow us to meet these challenges," Clifton said.

Sales and other revenues for the 2009 fourth quarter were $1,662 million, an 80% increase compared to the three months ended December 31, 2008.  This increase was due to the effects of a 19% increase in year-over-year fourth quarter sales prices of produced refined products combined with a 59% current quarter increase in volumes of refined products sold over the same period in 2008.  The volume increase was primarily due to volumes attributable to our Tulsa refinery operations.  Cost of products sold was $1,551 million, a 109% increase compared to the three months ended December 31, 2008 due mainly to significantly higher crude oil acquisition costs combined with the increased volumes.  

Sales and other revenues for the year ended December 31, 2009 were $4,834.3 million, an 18% decrease compared to the year ended December 31, 2008.  This decrease was due to the effects of an overall 32% decline in year-over-year prices of produced refined products for the current year-to-date period, partially offset by a 29% year-to-date increase in volumes of refined products sold over the same period in 2008.  The volume increase was primarily due to volumes attributable to our Tulsa refinery operations.  Cost of products sold was $4,238 million, a 20% decrease compared to the year ended December 31, 2008 due mainly to the effects of overall lower crude oil acquisition costs, partially offset by the increased volumes.

Operating costs and expenses for both the three months and year ended December 31, 2009 increased due to the inclusion of costs attributable to the operations of our Tulsa refinery facilities beginning June 1 and December 1, 2009, certain increased costs at our existing facilities following the recently completed expansions, costs attributable to the operations of HEP, and related increased depreciation and amortization expense.  An additional factor contributing to the overall year-to-date increase in operating costs and expenses was due to the inclusion of HEP's costs for a full twelve month period during the year ended December 31, 2009 compared to ten months in 2008 as a result of our reconsolidation of HEP effective March 1, 2008.  For the year ended December 31, 2009, HEP's operating costs and expenses were $75.2 million, an increase of $19.8 million compared to 2008.  Interest expense for the year ended December 31, 2009 increased by $16.4 million primarily due to interest incurred on the $300 million Holly senior notes.  Additionally, we expensed transaction costs in the year ended December 31, 2009 of $3.1 million related to the acquisitions of the Tulsa refineries.  This press release includes key segment information that shows the impact of HEP's consolidation on certain balance sheet and income statement amounts.

The Company has scheduled a webcast conference call for today, February 25, 2009 at 10:00 AM Eastern Time to discuss financial results.  This webcast may be accessed at: http://www.videonewswire.com/event.asp?id=66059.  

An audio archive of this webcast will be available using the link above through March 11, 2010.

Holly Corporation, headquartered in Dallas, Texas, is an independent petroleum refiner and marketer that produces high value light products such as gasoline, diesel fuel, jet fuel and specialty lubricant products.  Holly operates through its subsidiaries a 100,000 BPSD refinery located in Artesia, New Mexico, a 31,000 BPSD refinery in Woods Cross, Utah and a 125,000 BPSD refinery located in Tulsa, Oklahoma.  Also, a subsidiary of Holly owns a 34% interest (including the general partner interest) in Holly Energy Partners, L.P., which through subsidiaries owns or leases approximately 2,500 miles of petroleum product and crude oil pipelines in Texas, New Mexico, Utah and Oklahoma and tankage and refined product terminals in several Southwest and Rocky Mountain states.

The following is a "safe harbor" statement under the Private Securities Litigation Reform Act of 1995: The statements in this press release relating to matters that are not historical facts are "forward-looking statements" based on management's beliefs and assumptions using currently available information and expectations as of the date hereof, are not guarantees of future performance and involve certain risks and uncertainties, including those contained in our filings with the Securities and Exchange Commission.  Although we believe that the expectations reflected in these forward-looking statements are reasonable, we cannot assure you that our expectations will prove correct.  Therefore, actual outcomes and results could materially differ from what is expressed, implied or forecast in such statements.  Any differences could be caused by a number of factors, including, but not limited to, risks and uncertainties with respect to the actions of actual or potential competitive suppliers of refined petroleum products in the Company's markets, the demand for and supply of crude oil and refined products, the spread between market prices for refined products and market prices for crude oil, the possibility of constraints on the transportation of refined products, the possibility of inefficiencies, curtailments or shutdowns in refinery operations or pipelines, effects of governmental and environmental regulations and policies, the availability and cost of financing to the Company, the effectiveness of the Company's capital investments and marketing strategies, the Company's efficiency in carrying out construction projects, the ability of the Company to acquire refined product operations or pipeline and terminal operations on acceptable terms and to integrate any future acquired operations, the Company's ability to integrate the operations of the Tulsa refinery and the Sinclair refinery into a single facility and into its business, the possibility of terrorist attacks and the consequences of any such attacks, general economic conditions, and other financial, operational and legal risks and uncertainties detailed from time to time in the Company's Securities and Exchange Commission filings.  The forward-looking statements speak only as of the date made and, other than as required by law, we undertake no obligation to publicly update or revise any forward-looking statements, whether as a result of new information, future events or otherwise.

    
    
    RESULTS OF OPERATIONS
    
    Financial Data (all information in this release is unaudited)
    
    
    
                                    Three Months Ended
                                       December 31,     Change from 2008
                                     ----------------   ----------------
                                      2009      2008    Change   Percent
                                     ------    ------   ------   -------
                                      (In thousands, except per share data)
                                             
    Sales and other revenues      $1,661,969  $921,233  $740,736     80.4%
    Operating costs and
     expenses:                              
      Cost of products sold
       (exclusive of depreciation
       and amortization)           1,550,990   741,935   809,055     109.0
      Operating expenses
       (exclusive of depreciation
       and amortization)             115,338    61,016    54,322      89.0
      General and administrative
       expenses (exclusive of 
       depreciation and
       amortization)                  16,771    15,101     1,670      11.1
      Depreciation and amortization   29,383    17,537    11,846      67.5
                                      ------    ------    ------
        Total operating costs
         and expenses              1,712,482   835,589   876,893     104.9
                                   ---------   -------   -------
    Income (loss) from
     operations                      (50,513)   85,644  (136,157)   (159.0)
    Other income (expense):                 
      Equity in earnings of SLC
       Pipeline                          610         -       610         -
      Interest income                  2,484     1,546       938     (60.7)
      Interest expense               (14,496)   (8,336)   (6,160)     73.9
      Acquisition costs - 
       Tulsa refineries               (1,138)        -    (1,138)        -
      Impairment on equity
       securities                          -    (3,724)    3,724    (100.0)
      Gain on Sale of HPI                  -     5,958    (5,958)   (100.0)
                                   ---------   -------   -------
                                     (12,540)   (4,556)   (7,984)    175.2
                                   ---------   -------   -------
    Income (loss) from
     continuing operations
     before income taxes             (63,053)   81,088  (144,141)   (177.8)
    Income tax provision
     (benefit)                       (27,145)   28,236   (55,381)   (196.1)
                                   ---------   -------   -------
    Income (loss) from
     continuing operations           (35,908)   52,852   (88,760)   (167.9)
    Income from discontinued
     operations(1)                    13,496     1,161    12,335   1,062.4
                                   ---------   -------   -------
    Net income (loss)(2)             (22,412)   54,013   (76,425)   (141.5)
    Less noncontrolling interest
     in net income (loss)(2)          18,143     3,455    14,688     425.1
                                   ---------   -------   -------
    Net income (loss)
     attributable to Holly
     Corporation stockholders(2)    $(40,555)  $50,558  $(91,113)   (180.2)%
                                   =========   =======  ========
    
    Earnings attributable to
     Holly Corporation
     stockholders:                          
      Income (loss) from
       continuing operations        $(43,819)  $50,152  $(93,971)   (187.4)%
      Income from discontinued
       operations                      3,264       406     2,858     703.9
                                   ---------   -------   -------
      Net income (loss)             $(40,555)  $50,558  $(91,113)   (180.2)%
                                   =========   =======  ========
                                             
    Earnings per share
     attributable to
     Holly Corporation 
     stockholders – basic:                  
      Income (loss) from
       continuing operations          $(0.85)    $1.01    $(1.86)   (184.2)%
      Income from discontinued
       operations                       0.06      0.01      0.05     500.0
                                   ---------   -------   -------
      Net income (loss)               $(0.79)    $1.02    $(1.81)   (177.5)%
                                   =========   =======  ========
                                             
    Earnings per share 
     attributable to
     Holly Corporation
     stockholders – diluted:                
      Income (loss) from 
       continuing operations          $(0.85)    $1.00    $(1.85)   (185.0)%
      Income from discontinued
       operations                       0.06      0.01      0.05     500.0
                                   ---------   -------   -------
      Net income (loss)               $(0.79)    $1.01    $(1.80)   (178.2)%
                                   =========   =======  ========
                                             
    Cash dividends declared
     per common share                  $0.15     $0.15        $-        -%
                                   =========   =======  ========
                                             
    Average number of common
     shares outstanding:                    
      Basic                           51,200    49,794     1,406      2.8%
      Diluted                         51,380    49,997     1,383      2.8%
                                             
    EBITDA from continuing
     operations                     $(29,569) $102,715 $(132,284)  (128.8)%
    
    
    
                                      Years Ended
                                      December 31,         Change from 2008
                                   ----------------      --------------------
                                    2009      2008        Change      Percent
                                   ------    ------      --------    --------
                                     (In thousands, except per share data)
                                             
    Sales and other revenues     $4,834,268 $5,860,357 $(1,026,089)    (17.5)%
    Operating costs
     and expenses:                          
      Cost of products
       sold (exclusive of
       depreciation and
       amortization)              4,238,008  5,280,699  (1,042,691)    (19.7)
      Operating expenses
       (exclusive of
       depreciation and
       amortization)                356,855    265,705      91,150      34.3
      General and administrative
       expenses (exclusive
       of depreciation
       and amortization)             60,343     55,278       5,065       9.2
      Depreciation and 
       amortization                  98,751     62,995      35,756      56.8
                                   --------    -------     -------
        Total operating
         costs and expenses       4,753,957  5,664,677    (910,720)    (16.1)
                                  ---------  ---------     -------
    Income from operations           80,311    195,680    (115,369)    (59.0)
    Other income (expense):                
      Equity in earnings of
       SLC Pipeline                   1,919          -       1,919         -
      Interest income                 5,045     10,797      (5,752)    (53.3)
      Interest expense              (40,346)   (23,955)    (16,391)     68.4
      Acquisition costs –
       Tulsa refineries              (3,126)         -      (3,126)        -
      Impairment of equity
       securities                         -     (3,724)      3,724    (100.0)
      Gain on sale of HPI                 -      5,958      (5,958)   (100.0)
      Equity in earnings 
       of HEP                             -      2,990      (2,990)   (100.0)
                                   --------    -------     -------
                                    (36,508)    (7,934)    (28,574)    360.1
                                   --------    -------     -------
    Income from continuing
     operations before
     income taxes                    43,803    187,746    (143,943)    (76.7)
    Income tax provision              7,460     64,028     (56,568)    (88.3)
                                   --------    -------     -------
    Income from continuing
     operations                      36,343    123,718     (87,375)    (70.6)
    Income from discontinued
     operations(1)                   16,926      2,918      14,008     480.1
                                   --------    -------     -------
    Net income(2)                    53,269    126,636     (73,367)    (57.9)
    Less noncontrolling
     interest in net income(2)       33,736      6,078      27,658     455.1
                                   --------    -------     -------
    Net income attributable
     to Holly Corporation
     stockholders(2)                $19,533   $120,558   $(101,025)    (83.8)%
                                   ========   ========   =========
                               
    Earnings attributable 
     to Holly Corporation
     stockholders:                          
      Income from continuing
       operations                   $15,209   $119,206   $(103,997)    (87.2)%
      Income from discontinued
       operations                     4,324      1,352       2,972     219.8 
                                   --------    -------     -------
      Net income                    $19,533   $120,558   $(101,025)    (83.8)%
                                   ========   ========   =========
                                             
    Earnings per share
     attributable to 
     Holly Corporation 
     stockholders – basic:                  
      Income from continuing
       operations                     $0.30      $2.37      $(2.07)    (87.3)%
      Income from discontinued
       operations                      0.09       0.03        0.06     200.0
                                   --------    -------     -------
      Net income                      $0.39      $2.40      $(2.01)    (83.8)%
                                   ========   ========   =========
                                             
    Earnings per share
     attributable to 
     Holly Corporation
     stockholders – diluted:                
      Income from continuing
       operations                     $0.30      $2.36      $(2.06)    (87.3)%
      Income from discontinued
       operations                      0.09       0.02        0.07     350.0
                                   --------    -------     -------
      Net income                      $0.39      $2.38      $(1.99)    (83.6)%
                                   ========   ========   =========
                                             
    Cash dividends declared
     per common share                 $0.60      $0.60          $-         -%
                                   ========   ========   =========
                                             
    Average number of common
     shares outstanding:                    
      Basic                          50,418     50,202         216       0.4%
      Diluted                        50,603     50,549          54       0.1%
                                             
    EBITDA from continuing
     operations                    $156,721   $259,387   $(102,666)    (39.6)%
    
    
    Balance Sheet Data
    
    
                                             December 31,      December 31,
                                                 2009              2008
                                             -----------       ------------ 
                                                     (In thousands)
    
    Cash, cash equivalents and 
     investments in marketable securities       $125,819           $94,447
    Working capital                             $257,899           $68,465
    Total assets                              $3,145,939        $1,874,225
    Long-term debt – Holly Corporation          $328,260                $-
    Long-term debt – Holly Energy Partners      $379,198          $341,914
    
      Total equity(2)                         $1,207,871          $936,332
    
    (1)  On December 1, 2009, HEP sold its interest in Rio Grande.   
         Accordingly, results of operations of Rio Grande and a net gain 
         of $12.5 million on the sale are presented in discontinued 
         operations.
    
    (2)  Accounting standards became effective January 1, 2009 that change 
         the classification of noncontrolling interests, also referred to as
         minority interests, in the consolidated financial statements.  As a 
         result, all previous references to "minority interest" in our 
         consolidated financial statements have been replaced with 
         "noncontrolling interest."  Therefore, net income attributable to 
         the noncontrolling interest in our HEP subsidiary is now presented
         as an adjustment to net income to arrive at "Net income attributable
         to Holly Corporation stockholders" in our Consolidated Statements 
         of Income.  Prior to 2009, this amount was presented as "Minority 
         interest in earnings of HEP," a non-operating expense item before 
         "Income before income taxes."  Additionally, equity attributable to 
         noncontrolling interests is now presented as a separate component 
         of total equity in our consolidated financial statements.  We have 
         adopted these standards on a retrospective basis.  While this 
         presentation differs from previous requirements under generally 
         accepted accounting principles in the United States ("GAAP"), it 
         did not affect our net income and equity attributable to Holly 
         Corporation stockholders.

Segment Information

Our operations are currently organized into two reportable segments, Refining and HEP.  Our operations that are not included in the Refining and HEP segments are included in Corporate and Other.  Intersegment transactions are eliminated in our consolidated financial statements and are included in Consolidations and Eliminations.

The Refining segment includes the operations of our Navajo, Woods Cross and Tulsa refineries and Holly Asphalt Company. The Refining segment involves the purchase and refining of crude oil and wholesale and branded marketing of refined products, such as gasoline, diesel fuel, jet fuel and specialty lubricant products.  The petroleum products produced by the Refining segment are primarily marketed in the Southwest, Rocky Mountain and Mid-Continent regions of the United States and northern Mexico.  Additionally, the Refining segment includes specialty lubricant products produced at our Tulsa refinery that are marketed throughout North America and are distributed in Central and South America.  Holly Asphalt Company manufactures and markets asphalt and asphalt products in Arizona, New Mexico, Texas and northern Mexico.

The HEP segment involves all of the operations of HEP effective March 1, 2008 (date of reconsolidation).  HEP owns and operates a system of petroleum product and crude gathering pipelines in Texas, New Mexico, Oklahoma and Utah, distribution terminals in Texas, New Mexico, Arizona, Utah, Idaho, and Washington and refinery tankage in New Mexico, Utah and Oklahoma.  Revenues are generated by charging tariffs for transporting petroleum products and crude oil through its pipelines, by charging fees for terminalling petroleum products and other hydrocarbons, and storing and providing other services at its storage tanks and terminals. The HEP segment also includes a 25% interest in SLC Pipeline LLC ("SLC Pipeline") that services refineries in the Salt Lake City, Utah area.  Revenues from the HEP segment are earned through transactions with unaffiliated parties for pipeline transportation, rental and terminalling operations as well as revenues relating to pipeline transportation services provided for our refining operations.

    
    
                                           Corporate  Consolidations
                                              and        and      Consolidated
                        Refining     HEP     Other    Eliminations    Total
                        ------------------------------------------------------
                                            (In thousands)
                                  
    Three Months Ended
     December 31, 2009           
      Sales and other
       revenues        $1,653,804   $38,425   $(1,059) $(29,201) $1,661,969
      Operating
       expenses          $103,530   $11,928        $7     $(127)   $115,338
      General and
       administrative
       expenses                $-    $2,607   $14,164        $-     $16,771
      Depreciation and
       amortization       $21,037    $6,804    $1,542        $-     $29,383
      Income (loss)
       from operations   $(50,422)  $17,086  $(16,772)    $(405)   $(50,513)
                                  
    Three Months Ended
     December 31, 2008           
      Sales and other
       revenues          $913,417   $30,817      $784  $(23,785)   $921,233
      Operating
       expenses           $51,028    $9,983      $108     $(103)    $61,016
      General and
       administrative
       expenses               $12    $2,137   $12,952        $-     $15,101
      Depreciation and
       amortization       $11,444    $4,636    $1,457        $-     $17,537
      Income (loss) 
       from operations    $85,316   $14,061  $(13,733)       $-     $85,644
    
    Year Ended December
     31, 2009                    
      Sales and other
       revenues        $4,786,937  $146,561    $2,248 $(101,478) $4,834,268
      Operating
       expenses          $313,320   $44,003       $41     $(509)   $356,855
      General and
       administrative
       expenses                $-    $7,586   $52,757        $-     $60,343
      Depreciation and
       amortization       $67,347   $24,599    $6,805        $-     $98,751
      Income (loss)
       from operations    $68,397   $70,373  $(57,355)  $(1,104)    $80,311
                                  
    Year Ended December
     31, 2008                    
      Sales and other
       revenues        $5,837,449   $94,439    $2,641  $(74,172) $5,860,357
      Operating
       expenses          $232,511   $33,353      $128     $(287)   $265,705
      General and
       administrative
       expenses               $12    $5,614   $49,652        $-     $55,278
      Depreciation and
       amortization       $40,090   $18,390    $4,515        $-     $62,995
      Income (loss) 
       from operations   $210,252   $37,082 $(51,654)        $-    $195,680
                                  
    December 31, 2009            
      Cash, cash 
       equivalents
       and investments
       in marketable
       securities              $-    $2,508  $123,311        $-    $125,819
      Total assets     $2,142,317  $641,775  $392,007  $(30,160) $3,145,939
                                  
    December 31, 2008            
      Cash, cash 
       equivalents
       and investments
       in marketable
       securities              $-    $3,708   $90,739        $-     $94,447
      Total assets     $1,288,211  $458,049  $141,768  $(13,803) $1,874,225

Refining Operating Data

Our refinery operations include the Navajo, Woods Cross and Tulsa refineries.  The following tables set forth information, including non-GAAP performance measures about our consolidated refinery operations.  The cost of products and refinery gross margin do not include the effect of depreciation and amortization.  Reconciliations to amounts reported under GAAP are provided under "Reconciliations to Amounts Reported Under Generally Accepted Accounting Principles" below.

    
    
                                     Three Months Ended     Years Ended
                                        December 31,        December 31,
                                      ----------------    ----------------
                                       2009      2008      2009      2008
                                      ------    ------    ------    ------
    Navajo Refinery                         
    Crude charge (BPD) (1)            82,580    81,470    78,160    79,020
    Refinery production (BPD) (2)     93,280    94,350    86,760    88,680
    Sales of produced refined
     products (BPD)                   96,150    95,380    87,140    89,580
    Sales of refined products
     (BPD) (3)                        99,060   100,380    90,870    97,320
                                             
    Refinery utilization (4)           82.6%     95.8%     81.2%     93.0%
                                             
    Average per produced barrel (5)         
      Net sales                       $83.40    $69.38    $73.15   $108.52
      Cost of products (6)             80.75     58.50     65.95     98.97
                                       -----     -----     -----     -----
      Refinery gross margin             2.65     10.88      7.20      9.55
      Refinery operating
       expenses (7)                     4.63      3.52      4.81      4.58
                                       -----     -----     -----     -----
      Net operating margin            $(1.98)    $7.36     $2.39     $4.97
                                      ======     =====     =====     =====
                                             
    Feedstocks:                             
      Sour crude oil                     85%       77%       85%       79%
      Sweet crude oil                     4%       10%        6%       10%
      Other feedstocks and blends        11%       13%        9%       11%
                                       -----     -----     -----     -----
      Total                             100%      100%      100%      100%
                                      ======     =====     =====     =====
                                             
    Sales of produced refined products:     
      Gasolines                          59%       59%       58%       57%
      Diesel fuels                       29%       33%       32%       33%
      Jet fuels                           4%        1%        2%        1%
      Fuel oil                            4%        2%        3%        3%
      Asphalt                             2%        3%        3%        3%
      LPG and other                       2%        2%        2%        3%
                                       -----     -----     -----     -----
      Total                             100%      100%      100%      100%
                                      ======     =====     =====     =====
                                             
    Woods Cross Refinery(8)                 
    Crude charge (BPD) (1)            22,600    23,360    24,900    21,660
    Refinery production (BPD) (2)     24,370    24,660    25,750    22,170
    Sales of produced refined
     products (BPD)                   26,320    23,170    26,870    22,370
    Sales of refined
     products (BPD) (3)               26,450    23,270    27,250    23,430
                                             
    Refinery utilization (4)           72.9%     75.4%     80.3%     79.5%
                                             
    Average per produced barrel (5)         
      Net sales                       $80.56    $67.71    $70.25   $110.07
      Cost of products (6)             70.46     51.09     58.98     93.47
                                       -----     -----     -----     -----
      Refinery gross margin            10.10     16.62     11.27     16.60
      Refinery operating
       expenses (7)                     7.07      6.94      6.60      7.42
                                       -----     -----     -----     -----
      Net operating margin             $3.03     $9.68     $4.67     $9.18
                                      ======     =====     =====     =====
                                             
    Feedstocks:                             
      Sour crude oil                      7%        -%        5%        1%
      Sweet crude oil                    57%       67%       62%       72%
      Black wax crude oil                28%       25%       28%       21%
      Other feedstocks and blends         8%        8%        5%        6%
                                       -----     -----     -----     -----
      Total                             100%      100%      100%      100%
                                      ======     =====     =====     =====
    
    
    
                                     Three Months Ended     Years Ended
                                        December 31,        December 31,
                                      ----------------    ----------------
                                       2009      2008      2009      2008
                                      ------    ------    ------    ------
    Sales of produced refined
     products:     
      Gasolines                          62%       63%       64%       63%
      Diesel fuels                       27%       29%       28%       29%
      Jet fuels                           1%        -%        1%        -%
      Fuel oil                            3%        5%        3%        5%
      Asphalt                             3%        1%        2%        1%
      LPG and other                       4%        2%        2%        2%
                                       -----     -----     -----     -----
      Total                             100%      100%      100%      100%
                                      ======     =====     =====     =====
                                             
    Tulsa Refinery(9)                       
    Crude charge (BPD) (1)            72,250         -    39,370         -
    Refinery production (BPD) (2)     73,040         -    38,910         -
    Sales of produced refined
     products (BPD)                   71,660         -    37,570         -
    Sales of refined
     products (BPD) (3)               71,660         -    37,700         -
                                             
    Refinery utilization (4)           85.0%        -%     74.0%        -%
                                             
    Average per produced barrel (5)         
      Net sales                       $81.30        $-    $78.89        $-
      Cost of products (6)             78.62         -     74.56         -
                                       -----     -----     -----     -----
      Refinery gross margin             2.68         -      4.33         -
      Refinery operating
       expenses (7)                     5.77         -      5.25         -
                                       -----     -----     -----     -----
      Net operating margin            $(3.09)       $-    $(0.92)       $-
                                      ======     =====     =====     =====
                                             
    Feedstocks:                             
      Sour crude oil                      -%        -%        -%        -%
      Sweet crude oil                    99%        -%      100%        -%
      Other feedstocks and blends         1%        -%        -%        -%
                                       -----     -----     -----     -----
      Total                             100%        -%      100%        -%
                                      ======     =====     =====     =====
                                             
    Sales of produced refined products:     
      Gasolines                          29%        -%       26%        -%
      Diesel fuels                       28%        -%       29%        -%
      Jet fuels                          10%        -%       10%        -%
      Lubricants                         12%        -%       16%        -%
      Gas oil / intermediates            18%        -%       17%        -%
      Asphalt                             1%        -%        -%        -%
      LPG and other                       2%        -%        2%        -%
                                       -----     -----     -----     -----
      Total                             100%        -%      100%        -%
                                      ======     =====     =====     =====
                                             
    Consolidated                            
    Crude charge (BPD) (1)           177,430   104,830   142,430   100,680
    Refinery production (BPD) (2)    190,690   119,010   151,420   110,850
    Sales of produced
     refined products (BPD)          194,130   118,550   151,580   111,950
    Sales of refined
     products (BPD) (3)              197,170   123,650   155,820   120,750
                                             
    Refinery utilization (4)           77.4%     90.4%     78.9%     89.7%
                                             
    Average per produced barrel (5)         
      Net sales                       $82.24    $69.06    $74.06   $108.83
      Cost of products (6)             78.57     57.05     66.85     97.87
                                       -----     -----     -----     -----
      Refinery gross margin             3.67     12.01      7.21     10.96
      Refinery operating
       expenses (7)                     5.38      4.19      5.24      5.14
                                       -----     -----     -----     -----
      Net operating margin            $(1.71)    $7.82     $1.97     $5.82
                                      ======     =====     =====     =====
                                             
    Feedstocks:                             
      Sour crude oil                     43%       60%       49%       63%
      Sweet crude oil                    47%       22%       40%       23%
      Black wax crude oil                 4%        5%        5%        4%
      Other feedstocks and blends         6%       13%        6%       10%
                                       -----     -----     -----     -----
      Total                             100%      100%      100%      100%
                                      ======     =====     =====     =====
    
    
                                     Three Months Ended     Years Ended
                                        December 31,        December 31,
                                      ----------------    ----------------
                                       2009      2008      2009      2008
                                      ------    ------    ------    ------
                                             
    Sales of produced refined
     products:     
      Gasolines                          48%       60%       51%       58%
      Diesel fuels                       29%       32%       31%       32%
      Jet fuels                           6%        1%        4%        1%
      Fuel oil                            2%        3%        2%        3%
      Asphalt                             1%        2%        2%        3%
      Lubricants                          5%        -%        4%        -%
      Gas oil / intermediates             7%        -%        4%        -%
      LPG and other                       2%        2%        2%        3%
                                       -----     -----     -----     -----
      Total                             100%      100%      100%      100%
                                      ======     =====     =====     =====
    
    (1)  Crude charge represents the barrels per day of crude oil processed
         at our refineries.
    
    (2)  Refinery production represents the barrels per day of refined 
         products yielded from processing crude and other refinery feedstocks
         through the crude units and other conversion units at our 
         refineries.
    
    (3)  Includes refined products purchased for resale.
    
    (4)  Represents crude charge divided by total crude capacity (BPSD).  
         Our consolidated crude capacity was increased by 5,000 BPSD 
         effective January 1, 2009 (our Woods Cross refinery expansion), 
         15,000 BPSD effective April 1, 2009 (our Navajo refinery
         expansion), 85,000 BPSD effective June 1, 2009 (our Tulsa Refinery
         west facility acquisition) and 40,000 BPSD effective December 1, 
         2009 (our Tulsa refinery east facility acquisition), increasing our
         consolidated crude capacity to 256,000 BPSD.
    
    (5)  Represents average per barrel amount for produced refined products
         sold, which is a non-GAAP measure.  Reconciliations to amounts 
         reported under GAAP are provided under "Reconciliations to Amounts 
         Reported Under Generally Accepted Accounting Principles" below.
    
    (6)  Transportation costs billed from HEP are included in cost of 
         products.
    
    (7)  Represents operating expenses of our refineries, exclusive of 
         depreciation and amortization.
    
    (8)  There was a scheduled major maintenance turnaround at the Woods
         Cross refinery during the 2008 third quarter.
    
    (9)  The amounts reported for the Tulsa refinery for the year ended 
         December 31, 2009 include crude oil processed and products yielded
         from the refinery for the period from June 1, 2009 through December
         31, 2009 only, and averaged over the 365 days for the year ended.  
         Operating data for the periods from June 1, 2009 through 
         December 31, 2009 and from December 1, 2009 though December 31, 2009
         is as follows:
    
                                              Period From       Period From 
                                                 June 1,        December 1,
                                                  2009             2009 
                                                Through           Through 
                                              December 31,      December 31,
                                                  2009              2009
    Tulsa Refinery                                ----              ----
    Crude charge (BPD)                           67,160            93,810
    Refinery production (BPD)                    66,360            99,810
    Sales of produced refined products (BPD)     64,080            96,170
    Sales of refined products (BPD)              64,300            96,170
    

Reconciliations to Amounts Reported Under Generally Accepted Accounting Principles

Reconciliations of earnings before interest, taxes, depreciation and amortization ("EBITDA") to amounts reported under generally accepted accounting principles in financial statements.

Earnings before interest, taxes, depreciation and amortization, which we refer to as EBITDA, is calculated as net income attributable to Holly Corporation stockholders plus (i) interest expense, net of interest income, (ii) income tax provision, and (iii) depreciation and amortization.  EBITDA is not a calculation provided for under accounting principles generally accepted in the United States; however, the amounts included in the EBITDA calculation are derived from amounts included in our consolidated financial statements.  EBITDA should not be considered as an alternative to net income or operating income as an indication of our operating performance or as an alternative to operating cash flow as a measure of liquidity.  EBITDA is not necessarily comparable to similarly titled measures of other companies.  EBITDA is presented here because it is a widely used financial indicator used by investors and analysts to measure performance.  EBITDA is also used by our management for internal analysis and as a basis for financial covenants.

Set forth below is our calculation of EBITDA from continuing operations.  

    
    
    
                                   Three Months Ended       Years Ended
                                       December 31,         December 31,
                                    -----------------     ---------------
                                      2009      2008       2009     2008
                                    --------  -------     ------   ------ 
                                                 (In thousands)
                                             
    Income (loss) from continuing
     operations                    $(35,908)   $52,852   $36,343  $123,718
      Subtract noncontrolling
       interest in income from
       continuing operations         (7,911)    (2,700)  (21,134)   (4,512)
      Add (subtract) income tax
       provision (benefit)          (27,145)    28,236     7,460    64,028
      Add interest expense           14,496      8,336    40,346    23,955
      Subtract interest income       (2,484)    (1,546)   (5,045)  (10,797)
      Add depreciation and
       amortization                  29,383     17,537    98,751    62,995
                                     ------     ------    ------    ------
    EBITDA from continuing
     operations                    $(29,569)  $102,715  $156,721  $259,387
                                   ========   ========  ========  ========

Reconciliations of refinery operating information (non-GAAP performance measures) to amounts reported under generally accepted accounting principles in financial statements.

Refinery gross margin and net operating margin are non-GAAP performance measures that are used by our management and others to compare our refining performance to that of other companies in our industry.  We believe these margin measures are helpful to investors in evaluating our refining performance on a relative and absolute basis.

We calculate refinery gross margin and net operating margin using net sales, cost of products and operating expenses, in each case averaged per produced barrel sold.  These two margins do not include the effect of depreciation and amortization.  Each of these component performance measures can be reconciled directly to our Consolidated Statements of Income.

Other companies in our industry may not calculate these performance measures in the same manner.

Refinery Gross Margin

Refinery gross margin per barrel is the difference between average net sales price and average cost of products per barrel of produced refined products.  Refinery gross margin for each of our refineries and for all of our refineries on a consolidated basis is calculated as shown below.

    
    
    
                                     Three Months Ended      Years Ended
                                        December 31,         December 31,
                                      ----------------    ----------------
                                       2009      2008      2009      2008
                                      ------    ------    ------    ------
    Average per produced barrel:            
                                             
    Navajo Refinery                         
      Net sales                       $83.40    $69.38    $73.15   $108.52
      Less cost of products            80.75     58.50     65.95     98.97
                                       -----     -----     -----     -----
      Refinery gross margin            $2.65    $10.88     $7.20     $9.55
                                       =====    ======     =====     =====
                                             
    Woods Cross Refinery                    
      Net sales                       $80.56    $67.71    $70.25   $110.07
      Less cost of products            70.46     51.09     58.98     93.47
                                       -----     -----     -----     -----
      Refinery gross margin           $10.10    $16.62    $11.27    $16.60
                                       =====    ======     =====    ======
                                             
    Tulsa Refinery                          
      Net sales                       $81.30        $-    $78.89        $-
      Less cost of products            78.62         -     74.56         -
                                       -----     -----     -----     -----
      Refinery gross margin            $2.68        $-     $4.33        $-
                                       =====    ======     =====     =====
                                             
    Consolidated                            
      Net sales                       $82.24    $69.06    $74.06   $108.83
      Less cost of products            78.57     57.05     66.85     97.87
                                       -----     -----     -----     -----
      Refinery gross margin            $3.67    $12.01     $7.21    $10.96
                                       =====    ======     =====    ======
    

Net Operating Margin

Net operating margin per barrel is the difference between refinery gross margin and refinery operating expenses per barrel of produced refined products.  Net operating margin for each of our refineries and for all of our refineries on a consolidated basis is calculated as shown below.

    
    
                                     Three Months Ended      Years Ended
                                        December 31,         December 31,
                                      ----------------    ----------------
                                       2009      2008      2009      2008
                                      ------    ------    ------    ------
    Average per produced barrel:            
                                             
    Navajo Refinery                         
      Refinery gross margin            $2.65    $10.88     $7.20     $9.55
      Less refinery operating
       expenses                         4.63      3.52      4.81      4.58
                                       -----     -----     -----     -----
      Net operating margin            $(1.98)    $7.36     $2.39     $4.97
                                      ======    ======     =====    ======
                                             
    Woods Cross Refinery                    
      Refinery gross margin           $10.10    $16.62    $11.27    $16.60
      Less refinery operating
       expenses                         7.07      6.94      6.60      7.42
                                       -----     -----     -----     -----
      Net operating margin             $3.03     $9.68     $4.67     $9.18
                                       =====    ======     =====    ======
                                             
    Tulsa Refinery                          
      Refinery gross margin            $2.68        $-     $4.33        $-
      Less refinery operating
       expenses                         5.77         -      5.25         -
                                       -----     -----     -----     -----
      Net operating margin            $(3.09)       $-    $(0.92)       $-
                                      ======    ======    ======    ======
                                             
    Consolidated                            
      Refinery gross margin            $3.67    $12.01     $7.21    $10.96
      Less refinery operating
       expenses                         5.38      4.19      5.24      5.14
                                       -----     -----     -----     -----
      Net operating margin            $(1.71)    $7.82     $1.97     $5.82
                                      ======    ======     =====    ======
    

Below are reconciliations to our Consolidated Statements of Income for (i) net sales, cost of products and operating expenses, in each case averaged per produced barrel sold, and (ii) net operating margin and refinery gross margin.  Due to rounding of reported numbers, some amounts may not calculate exactly.

Reconciliations of refined product sales from produced products sold to total sales and other revenue

    
    
                                     Three Months Ended      Years Ended
                                        December 31,         December 31,
                                      ----------------    ----------------
                                       2009      2008      2009      2008
                                      ------    ------    ------    ------
    Navajo Refinery                         
    Average sales price per
     produced barrel sold             $83.40    $69.38     $73.15    $108.52
    Times sales of produced
     refined products sold (BPD)      96,150    95,380     87,140     89,580
    Times number of days in period        92        92        365        366
                                         ---       ---        ---        ---
    Refined product sales from
     produced products sold         $737,740  $608,807 $2,326,616 $3,557,967
                                    ========  ======== ========== ==========
                                             
    Woods Cross Refinery                    
    Average sales price 
     per produced barrel sold         $80.56    $67.71     $70.25    $110.07
    Times sales of produced
     refined products sold (BPD)      26,320    23,170     26,870     22,370
    Times number of days in period        92        92        365        366
                                         ---       ---        ---        ---
    Refined product sales from
     produced products sold         $195,071  $144,333   $688,980   $901,189
                                    ========  ========   ========   ========
                                             
    Tulsa Refinery                          
    Average sales price per
     produced barrel sold             $81.30        $-     $78.89         $-
    Times sales of produced
     refined products sold (BPD)      71,660         -     37,570          -
    Times number of days in period        92         -        365          -
                                         ---       ---        ---        ---
    Refined product sales from
     produced products sold         $535,988        $- $1,081,823         $-
                                    ========       === ==========        ===
                                             
    Sum of refined products
     sales from produced products
     sold from our three
     refineries (4)               $1,468,799  $753,140 $4,097,419 $4,459,156
    Add refined product sales
     from purchased products
     and rounding(1)                  23,285    45,243    106,969    384,073
                                      ------    ------    -------    -------
    Total refined products sales   1,492,084   798,383  4,204,388  4,843,229
    Add direct sales of excess
     crude oil(2)                    133,542    83,480    453,958    860,642
    Add other refining segment
     revenue(3)                       28,178    31,554    128,591    133,578
                                      ------    ------    -------    -------
    Total refining segment
     revenue                       1,653,804   913,417  4,786,937  5,837,449
    Add HEP segment sales 
     and other revenue                38,425    30,817    146,561     94,439
    Add corporate and other
     revenues                         (1,059)      784      2,248      2,641
    Subtract consolidations
     and eliminations                (29,201)  (23,785)  (101,478)   (74,172)
                                      ------    ------    -------     ------
    Sales and other revenues      $1,661,969  $921,233 $4,834,268 $5,860,357
                                  ==========  ======== ========== ==========
    
    (1)  We purchase finished products when opportunities arise that provide
         a profit on the sale of such products, or to meet delivery 
         commitments.
    
    (2)  We purchase crude oil that at times exceeds the supply needs of our 
         refineries. Quantities in excess of our needs are sold at market 
         prices to purchasers of crude oil that are recorded on a gross 
         basis with the sales price recorded as revenues and the 
         corresponding acquisition cost as inventory and then upon sale as 
         cost of products sold.  Additionally, we enter into buy/sell 
         exchanges of crude oil with certain parties to facilitate the 
         delivery of quantities to certain locations that are netted at 
         carryover cost.
    
    (3)  Other refining segment revenue includes the revenues associated with
         Holly Asphalt Company and revenue derived from feedstock and sulfur
         credit sales.
     
    (4)  The above calculations of refined product sales from produced 
         products sold can also be computed on a consolidated basis.  These 
         amounts may not calculate exactly due to rounding of reported 
         numbers.
    
    
    
                                     Three Months Ended      Years Ended
                                        December 31,         December 31,
                                      ----------------    ----------------
                                       2009      2008      2009      2008
                                      ------    ------    ------    ------
                                             
    Average sales price per
     produced barrel sold             $82.24    $69.06     $74.06    $108.83
    Times sales of produced
     refined products sold (BPD)     194,130   118,550    151,580    111,950
    Times number of days in period        92        92        365        366
                                         ---       ---        ---       ----
    Refined product sales
     from produced products sold  $1,468,799  $753,140 $4,097,419 $4,459,156
                                  ==========  ======== ========== ==========

Reconciliation of average cost of products per produced barrel sold to total cost of products sold

    
    
                                     Three Months Ended      Years Ended
                                        December 31,         December 31,
                                      ----------------    -----------------
                                       2009      2008      2009       2008
                                      ------    ------    ------     ------
    Navajo Refinery                         
    Average cost of products
     per produced barrel sold         $80.75    $58.50     $65.95     $98.97
    Times sales of produced
     refined products sold (BPD)      96,150    95,380     87,140     89,580
    Times number of days in period        92        92        365        366
                                         ---       ---        ---        ---
    Cost of products for
     produced products sold         $714,298  $513,335 $2,097,612 $3,244,858
                                    ========  ======== ========== ==========
                                             
    Woods Cross Refinery                    
    Average cost of products
     per produced barrel sold         $70.46    $51.09     $58.98     $93.47
    Times sales of produced
     refined products sold (BPD)      26,320    23,170     26,870     22,370
    Times number of days in period        92        92        365        366
                                         ---       ---        ---        ---
    Cost of products for produced
     products sold                  $170,615  $108,905   $578,449   $765,278
                                    ========  ========   ========   ========
                                             
    Tulsa Refinery                          
    Average cost of products
     per produced barrel sold         $78.62        $-     $74.56         $-
    Times sales of produced
     refined products sold (BPD)      71,660         -     37,570          -
    Times number of days in period        92         -        365          -
                                         ---       ---        ---        ---
    Cost of products for
     produced products sold         $518,320        $- $1,022,445         $-
                                    ========       === ==========        ===
                                             
    Sum of cost of products for
     produced products sold from
     our three refineries (4)     $1,403,233  $622,240 $3,698,506 $4,010,136
    Add refined product costs
     from purchased products
     sold and rounding (1)            26,489    46,273    114,650    389,944
                                      ------    ------    -------    -------
    Total refined cost of
     products sold                 1,429,722   668,513  3,813,156  4,400,080
    Add crude oil cost of
     direct sales of excess
     crude oil(2)                    131,534    82,151    449,488    853,360
    Add other refining segment
     costs of products sold(3)        18,403    14,954     75,229    101,144
                                      ------    ------     ------    -------
    Total refining segment
     cost of products sold         1,579,659   765,618  4,337,873  5,354,584
    Subtract consolidations
     and eliminations                (28,669)  (23,683)   (99,865)   (73,885)
                                      ------    ------     ------     ------
    Costs of products sold
     (exclusive of depreciation
     and amortization)            $1,550,990  $741,935 $4,238,008 $5,280,699
                                  ==========  ======== ========== ==========
    
    (1)  We purchase finished products when opportunities arise that provide
         a profit on the sale of such products, or to meet delivery 
         commitments.
    
    (2)  We purchase crude oil that at times exceeds the supply needs of our
         refineries. Quantities in excess of our needs are sold at market 
         prices to purchasers of crude oil that are recorded on a gross basis
         with the sales price recorded as revenues and the corresponding 
         acquisition cost as inventory and then upon sale as cost of products
         sold.  Additionally, we enter into buy/sell exchanges of crude oil 
         with certain parties to facilitate the delivery of quantities to 
         certain locations that are netted at carryover cost.
    
    (3)  Other refining segment cost of products sold includes the cost of 
         products for Holly Asphalt Company and costs attributable to 
         feedstock and sulfur credit sales.
    
    (4)  The above calculations of cost of products from produced products 
         sold can also be computed on a consolidated basis.  These amounts 
         may not calculate exactly due to rounding of reported numbers.
    
    
    
                                     Three Months Ended      Years Ended
                                        December 31,         December 31,
                                      ----------------    -----------------
                                       2009      2008      2009       2008
                                      ------    ------    ------     ------
    Average cost of products
     per produced barrel sold         $78.57    $57.05     $66.85     $97.87
    Times sales of produced
     refined products sold (BPD)     194,130   118,550    151,580    111,950
    Times number of days in period        92        92        365        366
                                         ---       ---        ---        ---
    Cost of products for produced
     products sold                $1,403,233  $622,240 $3,698,506 $4,010,136
                                  ==========  ======== ========== ==========
    

Reconciliation of average refinery operating expenses per produced barrel sold to total operating expenses

    
    
                                     Three Months Ended      Years Ended
                                        December 31,         December 31,
                                      ----------------    -----------------
                                       2009      2008      2009       2008
                                      ------    ------    ------     ------
    Navajo Refinery                         
    Average refinery operating
     expenses per produced
     barrel sold                       $4.63     $3.52     $4.81     $4.58
    Times sales of produced
     refined products sold (BPD)      96,150    95,380    87,140    89,580
    Times number of days in period        92        92       365       366
                                      ------    ------    ------    ------
    Refinery operating expenses
     for produced products sold      $40,956   $30,888  $152,987  $150,161
                                     =======   =======  ========  ========
                                             
    Woods Cross Refinery                    
    Average refinery operating
     expenses per produced
     barrel sold                       $7.07     $6.94     $6.60     $7.42
    Times sales of produced 
     refined products sold (BPD)      26,320    23,170    26,870    22,370
    Times number of days in period        92        92       365       366
                                      ------    ------    ------    ------
    Refinery operating expenses
     for produced products sold      $17,120   $14,794   $64,730   $60,751
                                     =======   =======  ========  ========
                                             
    Tulsa  Refinery                         
    Average refinery operating
     expenses per produced 
     barrel sold                       $5.77      $  -     $5.25        $-
    Times sales of produced
     refined products sold (BPD)      71,660         -    37,570         -
    Times number of days in period        92         -       365         -
                                      ------    ------    ------    ------
    Refinery operating expenses
     for produced products sold      $38,040        $-   $71,994        $-
                                     =======   =======  ========  ========
                                             
    Sum of refinery operating
     expenses per produced 
     products sold from our 
     three refineries (2)            $96,116   $45,682  $289,711  $210,912
    Add other refining segment
     operating expenses and
     rounding (1)                      7,414     5,346    23,609    21,599
                                      ------    ------    ------    ------
    Total refining segment
     operating expenses              103,530    51,028   313,320   232,511
    Add HEP segment operating
     expenses                         11,928     9,983    44,003    33,353
    Add corporate and other costs          7       108        41       128
    Subtract consolidations and
     eliminations                       (127)     (103)     (509)     (287)
                                      ------    ------    ------    ------
    Operating expenses (exclusive
     of depreciation and
     amortization)                  $115,338   $61,016  $356,855  $265,705
                                     =======   =======  ========  ========
    
    (1)  Other refining segment operating expenses include the marketing 
         costs associated with our refining segment and the operating 
         expenses of Holly Asphalt Company.
    
    (2)  The above calculations of refinery operating expenses from produced 
         products sold can also be computed on a consolidated basis.  These 
         amounts may not calculate exactly due to rounding of reported 
         numbers. 
    
    
    
                                     Three Months Ended      Years Ended
                                        December 31,         December 31,
                                      ----------------    -----------------
                                       2009      2008      2009       2008
                                      ------    ------    ------     ------
    Average refinery operating
     expenses per produced barrel
     sold                              $5.38     $4.19     $5.24     $5.14
    Times sales of produced
     refined products sold (BPD)     194,130   118,550   151,580   111,950
    Times number of days in period        92        92       365       366
                                         ---       ---       ---       ---
    Refinery operating expenses
     for produced products sold      $96,116   $45,682  $289,711  $210,912
                                     =======   =======  ========  ========

Reconciliation of net operating margin per barrel to refinery gross margin per barrel to total sales and other revenues

    
    
    
                                     Three Months Ended      Years Ended
                                        December 31,         December 31,
                                      ----------------    -----------------
                                       2009      2008      2009       2008
                                      ------    ------    ------     ------
    Navajo Refinery                         
    Net operating 
     margin per barrel                $(1.98)    $7.36      $2.39      $4.97
    Add average refinery
     operating expenses per
     produced barrel                    4.63      3.52       4.81       4.58
                                      ------    ------    -------    -------
    Refinery gross margin
     per barrel                         2.65     10.88       7.20       9.55
    Add average cost of 
     products per produced
     barrel sold                       80.75     58.50      65.95      98.97
                                      ------    ------    -------    -------
    Average sales price per
     produced barrel sold             $83.40    $69.38     $73.15    $108.52
    Times sales of produced
     refined products sold (BPD)      96,150    95,380     87,140     89,580
    Times number of days
     in period                            92        92        365        366
                                      ------    ------    -------    -------
    Refined products sales 
     from produced products sold    $737,740  $608,807 $2,326,616 $3,557,967
                                  ==========  ======== ========== ==========
                                             
    Woods Cross Refinery                    
    Net operating
     margin per barrel                 $3.03     $9.68      $4.67      $9.18
    Add average refinery 
     operating expenses 
     per produced barrel                7.07      6.94       6.60       7.42
                                      ------    ------    -------    -------
    Refinery gross margin
     per barrel                        10.10     16.62      11.27      16.60
    Add average cost of
     products per produced
     barrel sold                       70.46     51.09      58.98      93.47
                                      ------    ------    -------    -------
    Average net sales per
     produced barrel sold             $80.56    $67.71     $70.25    $110.07
    Times sales of produced
     refined products sold (BPD)      26,320    23,170     26,870     22,370
    Times number of days
     in period                            92        92        365        366
                                      ------    ------    -------    -------
    Refined products sales
     from produced products
     sold                           $195,071  $144,333   $688,980   $901,189
                                  ==========  ======== ========== ==========
                                             
    Tulsa  Refinery                         
    Net operating
     margin per barrel               $(3.09)        $-     $(0.92)        $-
    Add average refinery
     operating expenses
     per produced barrel                5.77         -       5.25          -
                                      ------    ------    -------    -------
    Refinery gross margin
     per barrel                         2.68         -       4.33          -
    Add average cost of
     products per produced
     barrel sold                       78.62         -      74.56          -
                                      ------    ------    -------    -------
    Average net sales per
     produced barrel sold             $81.30        $-     $78.89         $-
    Times sales of produced
     refined products sold (BPD)      71,660         -     37,570          -
    Times number of days
     in period                            92         -        365          -
                                      ------    ------    -------    -------
    Refined products sales
     from produced products
     sold                           $535,988        $- $1,081,823         $-
                                  ==========  ======== ========== ==========
                                             
    Sum of refined products
     sales from produced
     products sold from our
     three refineries (4)         $1,468,799  $753,140 $4,097,419 $4,459,156
    Add refined product sales
     from purchased products
     and rounding (1)                 23,285    45,243    106,969    384,073
                                      ------    ------    -------    -------
    Total refined products
     sales                         1,492,084   798,383  4,204,388  4,843,229
    Add direct sales of excess
     crude oil(2)                    133,542    83,480    453,958    860,642
    Add other refining
     segment revenue (3)              28,178    31,554    128,591    133,578
                                      ------    ------    -------    -------
    Total refining
     segment revenue               1,653,804   913,417  4,786,937  5,837,449
    Add HEP segment
     sales and other revenues         38,425    30,817    146,561     94,439
    Add corporate and
     other revenues                   (1,059)      784      2,248      2,641
    Subtract consolidations
     and eliminations                (29,201)  (23,785)  (101,478)   (74,172)
                                      ------    ------    -------    -------
    Sales and other revenues      $1,661,969  $921,233 $4,834,268 $5,860,357
                                  ==========  ======== ========== ==========
    
    (1)  We purchase finished products when opportunities arise that provide
         a profit on the sale of such products or to meet delivery 
         commitments.
    
    (2)  We purchase crude oil that at times exceeds the supply needs of our 
         refineries. Quantities in excess of our needs are sold at market 
         prices to purchasers of crude oil that are recorded on a gross basis 
         with the sales price recorded as revenues and the corresponding 
         acquisition cost as inventory and then upon sale as cost of products 
         sold.  Additionally, we enter into buy/sell exchanges of crude oil 
         with certain parties to facilitate the delivery of quantities to 
         certain locations that are netted at carryover cost.
    
    (3)  Other refining segment revenue includes the revenues associated with
         Holly Asphalt Company and revenue derived from feedstock and sulfur 
         credit sales.
    
    (4)  The above calculations of refined product sales from produced 
         products sold can also be computed on a consolidated basis.  
         These amounts may not calculate exactly due to rounding of reported 
         numbers. 
    
    
    
                                     Three Months Ended      Years Ended
                                        December 31,         December 31,
                                      ----------------    -----------------
                                       2009      2008      2009       2008
                                      ------    ------    ------     ------
    Net operating margin
     per barrel                       $(1.71)    $7.82      $1.97      $5.82
    Add average refinery 
     operating expenses per
     produced barrel                    5.38      4.19       5.24       5.14
                                        ----      ----       ----       ----
    Refinery gross margin per barrel    3.67     12.01       7.21      10.96
    Add average cost of products
     per produced barrel sold          78.57     57.05      66.85      97.87
                                       -----     -----      -----      -----
    Average sales price per
     produced barrel sold             $82.24    $69.06     $74.06    $108.83
    Times sales of produced
     refined products sold (BPD)     194,130   118,550    151,580    111,950
    Times number of days in period        92        92        365        366
                                         ---       ---        ---        ---
    Refined product sales from
     produced products sold       $1,468,799  $753,140 $4,097,419 $4,459,156
                                  ==========  ======== ========== ==========

SOURCE Holly Corporation

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