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PNM Resources Reports Lower 2007 Earnings

Released : 02/11/2008

ALBUQUERQUE, N.M.--(BUSINESS WIRE)--

PNM Resources (NYSE:PNM) today reported preliminary, unaudited 2007 consolidated ongoing earnings per diluted share of $1.08, compared with $1.78 per diluted share in 2006. The company also reported unaudited 2007 consolidated GAAP earnings per diluted share of $0.98, compared with $1.71 in 2006.

"Our track record of providing strong total shareholder returns did not extend through to 2007," said Jeff Sterba, PNM Resources chairman, president and CEO. "This is mainly due to rates in our New Mexico utility being well below the cost of providing service and absence of a fuel-adjustment clause, which would allow the recovery of substantially higher fuel and purchase power costs caused by rising fuel prices, increased loads and variability in base load generation availability. Clearly, our pending electric rate case in New Mexico is a crucial component of our efforts to restore the company's healthy financial performance."

In 2007, the PNM electric business earned an estimated 5.0 percent regulated return, based on a rate base of $1.4 billion and capital structure of 51.4 percent common equity.

"In addition, our competitive retail business, First Choice Power, had reduced earnings this year compared with an exceptional 2006," Sterba said. "Earnings were lower because of the general uncertainty in the Texas market as numerous legislative issues were debated, the expiration of price-to-beat rates and the delayed transition to a new customer care system that impeded customer acquisition."

Ongoing earnings exclude the impact of non-recurring items and net unrealized mark-to-market gains and losses on economic hedges, as shown in attached Schedules 1 through 5. Earnings from discontinued operations also are included in ongoing earnings. Reconciliations of quarterly and year-end ongoing earnings to GAAP earnings for 2007 and 2006 are provided on accompanying Schedules 1 through 5.

Due to the pending sale of the PNM gas business, the company is reporting this segment as discontinued operations, which is required under GAAP. Certain corporate items that historically were allocated to the PNM Gas segment cannot be included as discontinued operations and were reassigned to PNM Electric, as discussed further in segment reporting. In addition, the company previously announced the pending sale of certain wholesale power, natural gas and transmission contracts as the first step of separating its unregulated electric activities from PNM the utility. Effective December 31, 2007, management changed the methodology it uses to operate and assess its business activities and no longer reports a separate Wholesale segment.

As previously announced, the Luna Energy Facility and Lordsburg Generating Station will be separated from PNM the utility by Jan. 1, 2010, as required by the New Mexico Public Regulation Commission. Those assets could be sold, moved to a different subsidiary or included in future retail rates if approved by regulators. Because the company's share of Unit 3 at the Palo Verde Nuclear Generating Station is excluded from the regulatory separation requirement, it can remain within PNM the utility and its power can continue to be sold on the wholesale market. Gross margin from these unregulated power plants is reported in the PNM Electric segment.

2007 FOURTH QUARTER CONSOLIDATED PERFORMANCE SUMMARY

Ongoing earnings were $8.8 million, or $0.11 per diluted share, compared with $36.7 million, or $0.50 per diluted share, in 2006. GAAP earnings were $18.1 million, or $0.23 per diluted share, compared with $35.3 million, or $0.48 per diluted share.

Lower power plant availability reduced quarterly earnings per diluted share by $0.18, compared with the same period in 2006. All three of the company's base load power facilities fell short of equivalent availability factors needed to reach the previously stated earnings per share target range. The San Juan Generating Station had a quarterly EAF of 61.2 percent, well below the company's target of 85.0 percent. Improved availability of the plant is expected as major overhauls of two units will be completed within the next 15 months. Palo Verde had an EAF of 55.8 percent, also below PNM Resources' target of 80.0 percent. Palo Verde has concluded its final complex steam generator replacement outage and focus will turn to implementation of the plant's improvement program. In December, outages reduced the Four Corners Plant's quarterly EAF to 89.6 percent, which was short of its planned 92.0 percent level.

Reduced plant performance resulted in increased power purchase costs and reduced wholesale opportunities. In addition, mild New Mexico temperatures in October and early November resulted in 10 percent fewer heating-degree days in PNM's gas service territory.

YEAR-END CONSOLIDATED PERFORMANCE SUMMARY

For the year, ongoing earnings totaled $84.2 million, or $1.08 per diluted share, compared with $125.4 million, or $1.78 per diluted share, in 2006. GAAP earnings for the year totaled $76.3 million, or $0.98 per diluted share, compared with $120.8 million, or $1.71 per diluted share, in 2006.

Following three consecutive years of record performance, plant availability at San Juan was reduced and finished the year with an EAF of 80.4 percent, compared with 89.6 percent in 2006. Palo Verde had improved performance for the year with an EAF of 77.3 percent, compared with 70.0 percent in 2006. Four Corners also had reduced availability of 78.5 percent, compared with 90.5 percent in 2006. Overall, plant availability reduced PNM Resources consolidated earnings per diluted share by $0.11 in 2007, compared with 2006.

Reduced wholesale opportunities for PNM electric operations and increased costs to serve retail customers, including higher coal and purchase power costs, negatively impacted diluted earnings per share an additional $0.11, comparing 2007 with 2006. A 10.3 percent increase in average number of common shares outstanding reduced diluted earnings per share by $0.17, comparing 2007 with 2006.

Regarding its unregulated electric operations, First Choice Power average retail margins were reduced as the Texas market eliminated price-to-beat rates in January 2007 and all customers shifted to competitive pricing. Trading margins for First Choice resulted in losses in 2007, following a strong year in 2006.

YEAR-END SEGMENT REPORTING OF EARNINGS

PNM Electric - a vertically integrated electric utility in New Mexico with distribution, transmission and generation assets. This segment includes certain wholesale activities that were previously shown as a separate segment.

    --  Ongoing earnings were $34.5 million, or $0.45 per diluted
        share, compared with $57.4 million, or $0.81 per diluted
        share, in 2006.

    --  PNM Electric reported 2007 GAAP earnings of $23.3 million, or
        $0.30 per diluted share, compared with $57.6 million, or $0.81
        per diluted share, in 2006. Certain corporate items that
        historically were allocated to the PNM Gas segment cannot be
        included as discontinued operations under GAAP. Therefore,
        those charges totaling $6.4 million and $6.3 million after tax
        have been reallocated to PNM Electric in reported results for
        2007 and 2006, respectively, as shown in Schedules 2 and 4.

    --  Less availability at base load coal plants, reduced wholesale
        activity and increased costs to serve jurisdictional load more
        than offset the benefits of the transfer of TNMP-New Mexico
        operations to PNM and weather-normalized load growth of 1.9
        percent. Increased interest expense, higher coal costs and
        additional shares outstanding also lowered earnings per share.

    --  Gross margin associated with the company's unregulated power
        plants - Palo Verde Unit 3, the Luna Energy Facility and the
        Lordsburg Generating Station - was $42.1 million in 2007,
        compared with $53.8 million in 2006, based on an average price
        of short-term power sales.

    --  The PNM electric business earned an estimated 5.0 percent
        regulated return, based on a rate base of $1.4 billion and
        capital structure of 51.4 percent common equity.

    TNMP - a transmission and distribution company in Texas.

    --  TNMP reported ongoing earnings of $18.9 million, or $0.24 per
        diluted share. GAAP earnings were $18.4 million, or $0.23 per
        diluted share. In 2006, TNMP reported ongoing earnings and
        GAAP earnings of $15.7 million, or $0.22 per diluted share.

    --  The collection of the competitive transition charge, colder
        weather and reduced financing costs more than offset the
        impacts of the transfer of New Mexico operations to PNM and
        additional shares outstanding.

    --  TNMP earned an estimated 6.7 percent regulated return, based
        on a rate base of $0.4 billion and capital structure of 40.0
        percent common equity.

    First Choice Power - a competitive retail electric provider in
Texas.

    --  First Choice Power reported ongoing earnings of $26.8 million,
        or $0.34 per diluted share, compared with $41.4 million, or
        $0.59 per diluted share in 2006.

    --  GAAP earnings were $27.2 million, or $0.35 per diluted share,
        compared with $40.0 million, or $0.57 per diluted share, in
        2006.

    --  Average retail margin per megawatt-hour decreased to $23.47
        from $28.61 in 2006. The decrease mainly was caused by the
        shift from price-to-beat rates to competitive pricing.

    --  Trading margins reflect losses of $3.6 million, compared with
        gains of $9.3 million in 2006. The losses were driven mainly
        by a decrease in value of market positions caused by lower
        market heat rates and lower natural gas prices.

Altura Energy - an entity that acquired the Twin Oaks Power facility in April 2006. On June 1, 2007, PNM Resources contributed Altura to the EnergyCo joint venture at fair-market value of approximately $550 million after working capital adjustments. At the time of the contribution, PNM Resources received a cash distribution equal to 50 percent of Altura's fair market value, or approximately $275 million.

    --  Altura reported 2007 ongoing earnings of $7.3 million, or
        $0.09 per diluted share. GAAP earnings were $5.2 million, of
        $0.06 per diluted share. Altura reported ongoing and GAAP
        earnings of $23.9 million, or $0.34 per diluted share in 2006.

    --  Altura's 2006 results include approximately nine months of
        earnings associated with the Twin Oaks Power facility after
        its April acquisition, including allocations of corporate
        costs and interest expense associated with the $480 million
        bridge loan undertaken to fund the purchase of the plant.
        Altura's 2007 results were significantly lower than 2006, as
        only five months of 100 percent earnings associated with the
        Twin Oaks Power facility are included prior to its
        contribution to the EnergyCo joint venture. The results from
        the five months of full ownership in 2007 also include
        allocations of corporate costs and interest expense associated
        with the $249.5 million remaining on the bridge loan after its
        balance was reduced with the proceeds from a December 2006
        stock issuance.

    --  During the approximately nine months of Altura ownership in
        2006, the Twin Oaks Power facility had an EAF of 88.0 percent,
        compared with 84.2 percent during the five months fully owned
        by Altura in 2007, further resulting in reduced earnings.

EnergyCo - a business segment that is comprised of the joint venture between PNM Resources and a subsidiary of Cascade Investment, L.L.C. EnergyCo owns two generating assets, Twin Oaks and Altura Cogen, a natural gas facility acquired on Aug. 1, 2007.

    --  EnergyCo contributed $4.6 million, or $0.06 per diluted share,
        to consolidated GAAP and ongoing earnings in 2007.

    --  Before service company charges and interest expense, EnergyCo
        earnings contributed $0.16 per diluted share to PNM Resources.
        Strong plant performance was one component of the earnings
        contribution as the Twin Oaks Power facility had an EAF of
        89.8 percent and the Altura Cogen facility produced a 94.4
        percent availability. Service company charges, which include
        start-up costs associated with the joint venture, and interest
        expense reduced this contribution to PNM Resources by $0.10
        per diluted share.

Corporate/Other - a business segment that reflects costs at the PNM Resources holding company, comprised mainly of interest expense related to certain short-term debt and existing equity-linked securities.

    --  Corporate/Other reported ongoing losses of $24.3 million, or
        $0.31 per diluted share, compared with losses of $25.8
        million, or $0.36 per diluted share, in 2006.

    --  GAAP losses were $17.8 million, or $0.22 per diluted share,
        compared with losses of $29.2 million, or $0.41 per diluted
        share, in 2006. Losses in 2007 were lower than 2006 as a
        result of non-recurring items, as shown in Schedules 2 through
        5.

    Discontinued Operations

PNM Gas - a natural gas utility with distribution and transmission assets.

    --  PNM Gas reported 2007 ongoing earnings of $16.4 million, or
        $0.21 per diluted share. GAAP earnings were $15.5 million, or
        $0.20 per diluted share. PNM Gas reported ongoing and GAAP
        earnings of $12.9 million, or $0.18 per diluted share, in
        2006.

    --  Certain corporate items that historically were allocated to
        the PNM Gas segment cannot be included as discontinued
        operations under GAAP. Therefore, those charges totaling $6.4
        million and $6.3 million after tax have been reallocated to
        PNM Electric in reported results for 2007 and 2006,
        respectively, as shown in Schedules 2 and 4.

    --  Colder weather, mainly during the first quarter, customer
        growth of 1.9 percent and the implementation of new delivery
        rates more than offset the impact of dilution.

    --  The PNM gas operations earned an estimated 5.2 percent
        regulated return, based on a rate base of $0.4 billion and
        capital structure of 51.8 percent common equity.

    2007 EARNINGS CALL: 8:30 A.M. EST, MONDAY, FEB. 11

PNM Resources will discuss preliminary, unaudited 2007 earnings results and guidance for 2008 and 2009 during a live conference call and Web cast at 8:30 a.m. EST on Monday, Feb. 11. Speaking on the call will be Jeff Sterba, PNM Resources chairman, president and CEO, Chuck Eldred, executive vice president and CFO, Pat Vincent, president of utilities, and John R. Loyack, EnergyCo CEO.

Investors, analysts and other participants can listen to the live conference call by dialing (877) 548-7903 (toll free) or (719) 325-4931 (toll) five to 10 minutes prior to the event and referencing "the PNM Resources 2007 earnings conference call." A telephone replay will be available at 1:30 p.m. EST until midnightFeb. 18 by dialing (888) 203-1112 (toll free) or (719) 457-0820 and using confirmation code 4045459.

A live Web cast of the call will be available at http://www.pnmresources.com/investors/events.cfm. Listeners are encouraged to visit the Web site at least 30 minutes before the event to register, download and install any necessary audio software. A recording of the Web cast will be available for 30 days and a transcript of the call will be posted as soon as possible.

Background:

PNM Resources (NYSE:PNM) is an energy holding company based in Albuquerque, N.M., with 2007 consolidated operating revenues from continuing and discontinued operations of $2.4 billion. Through its utility and energy subsidiaries, PNM Resources serves electricity to approximately 835,000 homes and businesses in New Mexico and Texas and natural gas to nearly 492,000 customers in New Mexico. Its utility subsidiaries are PNM and Texas-New Mexico Power. Another subsidiary is First Choice Power, a deregulated competitive retail electric provider in Texas. With generation resources of more than 2,650 megawatts, PNM Resources and its subsidiaries market power throughout the Southwest, Texas and the West. In addition, the joint venture in which the company has a 50-percent ownership owns approximately 920 megawatts of generation. For more information, visit www.PNMResources.com.

Safe Harbor Statement under the Private Securities Litigation Reform Act of 1995

Statements made in this news release that relate to future events or the Company's expectations, projections, estimates, intentions, goals, targets and strategies are made pursuant to the Private Securities Litigation Reform Act of 1995. You are cautioned that all forward-looking statements are based upon current expectations and estimates and the Company assumes no obligation to update this information. Because actual results may differ materially from those expressed or implied by these forward-looking statements, the Company cautions you not to place undue reliance on these statements. The Company's business, financial condition, cash flow and operating results are influenced by many factors, which are often beyond its control, that can cause actual results to differ from those expressed or implied by the forward-looking statements. These factors include the risk that EnergyCo LLC ("EnergyCo") is unable to identify and implement profitable acquisitions, including development of the Cedar Bayou Generating Station, or that the Company and ECJV Holdings, L.L.C. will not agree to make additional capital contributions to EnergyCo, the potential unavailability of cash from the Company's subsidiaries or EnergyCo due to regulatory, statutory or contractual restrictions, the outcome of any appeals of the Public Utility Commission of Texas order in the stranded cost true-up proceeding, the ability of First Choice Power to attract and retain customers, changes in Electric Reliability Council of Texas protocols, changes in the cost of power acquired by First Choice Power, collections experience, insurance coverage available for claims made in litigation, fluctuations in interest rates, conditions affecting the Company's ability to access the financial markets, including actions by the ratings agencies affecting the Company's credit ratings, or EnergyCo's access to additional debt financing following the utilization of its existing credit facility, weather, water supply, changes in fuel costs, availability of fuel supplies, the effectiveness of risk management and commodity risk transactions, seasonality and other changes in supply and demand in the market for electric power, variability of wholesale power prices and natural gas prices, volatility and liquidity in the wholesale power markets and the natural gas markets, changes in the competitive environment in the electric and natural gas industries, the performance of generating units, including the Palo Verde Nuclear Generating Station, the San Juan Generating Station, the Four Corners Plant, and EnergyCo generating units, and transmission systems, the ability to secure long-term power sales, the risk that the Company and its subsidiaries and EnergyCo may have to commit to substantial capital investments and additional operating costs to comply with new environmental control requirements including possible future requirements to address concerns about global climate change, the risks associated with completion of generation, including pollution control equipment at the San Juan Generating Station, and the EnergyCo Cedar Bayou Generating Station, transmission, distribution and other projects, including construction delays and unanticipated cost overruns, state and federal regulatory and legislative decisions and actions, including PNM's pending electric rate case, the outcome of legal proceedings, including PNM's pending gas rate case appeal, changes in applicable accounting principles, the performance of state, regional and national economies, and the risk that the closings of the pending sales of the PNM natural gas utility and certain wholesale electricity, natural gas and transmission contracts, and the pending purchase of certain Continental Energy Systems subsidiaries may not occur due to regulatory or other reasons. For a detailed discussion of the important factors that affect the Company and that could cause actual results to differ from those expressed or implied by the Company's forward-looking statements, please see "Management's Discussion and Analysis of Financial Condition and Results of Operations" in the Company's current and future Annual Reports on Form 10-K and Quarterly Reports on Form 10-Q and the Company's current and future Current Reports on Form 8-K, filed with the SEC.

Non-GAAP Financial Measures

PNM Resources ("the Company") uses ongoing earnings and ongoing earnings per diluted share (or ongoing diluted earnings per share) to evaluate the operations of the Company and to establish goals for management and employees. Additionally, the Company uses a return on rate base ("regulated return") to evaluate the operations of each of its regulated business segments. While the Company believes these financial measures are appropriate and useful for investors, they are not measures presented in accordance with generally accepted accounting principles in the U.S. (GAAP). The Company does not intend for these measures, or any piece of these measures, to represent any financial measure as defined by GAAP. Furthermore, the Company's calculations of these measures as presented may or may not be comparable to similarly titled measures used by other companies.

As defined within this release, ongoing earnings and ongoing earnings per diluted share exclude the impact of non-recurring items and net unrealized mark-to-market gains and losses on economic hedges. Reconciliations of quarterly and year-end ongoing earnings to GAAP earnings for 2007 and 2006 are provided on accompanying Schedules 1 through 5.

Regulated return measures the regulated earnings contribution of a business segment as a percentage of the portion of its rate base deemed financed by common equity. Regulated return is calculated by dividing ongoing earnings for the regulated portion of the business segment, as adjusted, by the common equity portion of its estimated rate base, based on a defined capital structure. PNM Resources believes rate base to be a measure that is required by the New Mexico Public Regulation Commission (NMPRC) and the Public Utility Commission of Texas (PUCT), and does not believe rate base to be comparable to a GAAP measure. The calculation of regulated return for the Company's regulated business segments, along with a calculation of adjusted ongoing earnings, are presented on the accompanying Schedule 6.

                         PNM Resources, Inc.
                             Schedule 1:
 4th Quarter 2007 Reconciliation of Ongoing Earnings to GAAP Earnings
                     (Preliminary and Unaudited)

(in '000s)                            Quarter Ended December 31,
                                 -------------------------------------
                                       2007               2006
                                 ------------------ ------------------
                                  Earnings    EPS    Earnings    EPS
                                 (in '000s) Diluted (in '000s) Diluted
                                 ------------------ ------------------
GAAP Net Earnings                  $18,069  $ 0.23    $35,313  $ 0.48

Adjustments to reconcile GAAP
 net earnings to ongoing net
 earnings (net of income tax
 effects):
Favorable Tax Decisions             (4,708)  (0.06)         -       -
Acquisition Integration Costs            -       -        423    0.00
Loss on Contribution of Altura         380    0.00          -       -
Business Improvement Plan            1,475    0.02          -       -
Sale of Turbine                       (955)  (0.01)         -       -
JV Formation Costs                    (942)  (0.01)     2,079    0.03
Economic mark-to-market             (4,501)  (0.06)    (1,086)  (0.01)
                                 ---------- ------- ---------- -------
Total Adjustments                   (9,251)  (0.12)     1,416    0.02
                                 ---------- ------- ---------- -------

Ongoing Net Earnings               $ 8,818  $ 0.11    $36,729  $ 0.50
                                 ========== ======= ========== =======

Average Diluted Shares              77,257             73,263
                            PNM Resources
                             Schedule 2:
           2007 Reconciliation of Ongoing to GAAP Earnings
                           ($ in thousands)
                     (Preliminary and Unaudited)


                            PNM
2007 Earnings    PNM Gas   Electric     Wholesale      TNMP     FCP
                 -----------------------------------------------------
                                       PNM
                                     Wholesale Altura
                 -----------------------------------------------------
Ongoing Earnings
 - Previous
 Segments        $10,092  $  35,833 $   4,173  $7,259 $18,923 $26,843
                 -----------------------------------------------------

Electric Segment
 Changes
    Combine PNM
       Electric
   (Retail) and
   PNM Wholesale              4,173    (4,173)
    Reclass PNM
 Corporate/Other     (98)       879
---------------- -----------------------------------------------------
 After Electric
 Segment Changes   9,994     40,885         0   7,259  18,923  26,843


2007 Earnings                 EnergyCo       Corp/Other         PNMR
                              ----------------------------------------
                                          PNM         PNMR
                                        Corp/Other  Corp/Other
                              ----------------------------------------
Ongoing Earnings - Previous
 Segments                     $  4,579 $      781  $  (24,278) $84,205
                              ----------------------------------------

Electric Segment Changes
Combine PNM Electric (Retail)
            and PNM Wholesale                                        0
  Reclass PNM Corporate/Other                (781)                   0
----------------------------- ----------------------------------------
      After Electric Segment
                      Changes    4,579          0     (24,278)  84,205

                           PNM
                PNM Gas   Electric  Altura    TNMP     FCP   EnergyCo
                ------------------------------------------------------
                  9,994    40,885    7,259   18,923   26,843    4,579

Corporate items
 allocated to
 PNM Gas that
 are not
 considered
 discontinued
 operations
 under GAAP:      6,362    (6,362)       0        0        0        0

Ongoing
 Earnings        16,356    34,523    7,259   18,923   26,843    4,579
                ------------------------------------------------------


Non-Recurring
 Items
 Favorable Tax
      Decisions             4,709
 Twin Oaks III
     Impairment                     (2,042)
      Business
   Improvement
           Plan    (859)   (2,277)             (524)
Loss on Altura
   Contribution
Sale of Turbine             2,633
   Afton Write-
           Down           (11,780)
  JV Formation
          Costs
 Economic Mark-
      to-Market       1    (4,504)                       341
--------------- ------------------------------------------------------
     Total Non-
     Recurring
          Items    (858)  (11,219)  (2,042)    (524)     341        0


GAAP Earnings
 from
 Continuing
 Operations                23,304    5,217   18,399   27,184    4,579
GAAP Earnings
 from
 Discontinued
 Operations      15,498
--------------- ------------------------------------------------------
GAAP Net
 Earnings       $15,498  $ 23,304  $ 5,217  $18,399  $27,184 $  4,579
                ======================================================


                                        PNM         PNMR
                                      Corp/Other  Corp/Other   PNMR
                                     ---------------------------------
                                               0    (24,278)   84,205

Corporate items allocated to PNM Gas
 that are not considered
 discontinued operations under GAAP:           0          0         0

Ongoing Earnings                               0    (24,278)   84,205
                                     ---------------------------------


Non-Recurring Items
             Favorable Tax Decisions                 16,037    20,746
            Twin Oaks III Impairment                           (2,042)
           Business Improvement Plan                 (5,417)   (9,077)
         Loss on Altura Contribution                 (2,577)   (2,577)
                     Sale of Turbine                            2,633
                    Afton Write-Down                          (11,780)
                  JV Formation Costs                 (1,600)   (1,600)
             Economic Mark-to-Market                           (4,162)
------------------------------------ ---------------------------------
           Total Non-Recurring Items                  6,443    (7,859)


GAAP Earnings from Continuing
 Operations                                         (17,835)   60,848
GAAP Earnings from Discontinued
 Operations                                                    15,498
------------------------------------ ---------------------------------
GAAP Net Earnings                                $  (17,835) $ 76,346
                                     =================================

                            PNM Resources
                             Schedule 3:
      2007 Reconciliation of GAAP to Ongoing Earnings Per Share
                     (Preliminary and Unaudited)


                                PNM
2007 EPS              PNM Gas  Electric     Wholesale     TNMP   FCP
                      ------------------------------------------------
                                           PNM
                                         Wholesale Altura
                      ------------------------------------------------
Ongoing Earnings -
 Previous Segments    $ 0.13  $    0.47 $    0.05  $ 0.09 $0.24 $0.34
                      ------------------------------------------------

Electric Segment
 Changes
Combine PNM Electric
    (Retail) and PNM
            Wholesale              0.05     (0.05)
         Reclass PNM
      Corporate/Other  (0.00)      0.01
--------------------- ------------------------------------------------
      After Electric
      Segment Changes   0.13       0.53      0.00    0.09  0.24  0.34

2007 EPS                        EnergyCo       Corp/Other        PNMR
                                --------------------------------------
                                            PNM         PNMR
                                          Corp/Other  Corp/Other
                                --------------------------------------
Ongoing Earnings - Previous
 Segments                       $   0.06 $     0.01  $    (0.31) $1.08
                                --------------------------------------

Electric Segment Changes
 Combine PNM Electric (Retail)
              and PNM Wholesale                                   0.00
    Reclass PNM Corporate/Other               (0.01)              0.00
------------------------------- --------------------------------------
 After Electric Segment Changes     0.06       0.00       (0.31)  1.08
                     PNM Gas   PNM     Altura   TNMP    FCP  EnergyCo
                              Electric
                     -------------------------------------------------
                       0.13      0.53    0.09    0.24   0.34     0.06
Corporate items
 allocated to PNM
 Gas that are not
 considered
 discontinued
 operations under
 GAAP:                 0.08     (0.08)   0.00    0.00   0.00     0.00


Ongoing Earnings       0.21      0.45    0.09    0.24   0.34     0.06
                     -------------------------------------------------


Non-Recurring Items
      Favorable Tax
           Decisions             0.06
      Twin Oaks III
          Impairment                    (0.03)
Business Improvement
                Plan  (0.01)    (0.03)          (0.01)
     Loss on Altura
        Contribution
     Sale of Turbine             0.03
    Afton Write-Down            (0.15)
  JV Formation Costs
   Economic Mark-to-
              Market            (0.06)                  0.01
-------------------- -------------------------------------------------
Total Non-Recurring
               Items  (0.01)    (0.15)  (0.03)  (0.01)  0.01     0.00


GAAP Earnings from
 Continuing
 Operations                      0.30    0.06    0.23   0.35     0.06
GAAP Earnings from
 Discontinued
 Operations            0.20
-------------------- -------------------------------------------------
GAAP Net Earnings    $ 0.20  $   0.30  $ 0.06  $ 0.23  $0.35 $   0.06
                     =================================================

                                          PNM         PNMR      PNMR
                                        Corp/Other  Corp/Other
                                       -------------------------------
                                                        (0.31)   1.08
Corporate items allocated to PNM Gas
 that are not considered discontinued
 operations under GAAP:                                  0.00    0.00


Ongoing Earnings                                        (0.31)   1.08
                                       -------------------------------


Non-Recurring Items
               Favorable Tax Decisions                   0.21    0.27
              Twin Oaks III Impairment                          (0.03)
             Business Improvement Plan                  (0.07)  (0.12)
           Loss on Altura Contribution                  (0.03)  (0.03)
                       Sale of Turbine                           0.03
                      Afton Write-Down                          (0.15)
                    JV Formation Costs                  (0.02)  (0.02)
               Economic Mark-to-Market                          (0.05)
-------------------------------------- -------------------------------
             Total Non-Recurring Items                   0.09   (0.10)


GAAP Earnings from Continuing
 Operations                                             (0.22)   0.78
GAAP Earnings from Discontinued
 Operations                                                      0.20
-------------------------------------- -------------------------------
GAAP Net Earnings                                  $    (0.22) $ 0.98
                                       ===============================


Average Diluted Shares Outstanding: 77,927,851
                            PNM Resources
                             Schedule 4:
           2006 Reconciliation of GAAP to Ongoing Earnings
                           ($ in thousands)
                     (Preliminary and Unaudited)


                   PNM     PNM
2006 Earnings       Gas   Electric     Wholesale       TNMP     FCP
                  ----------------------------------------------------
                                      PNM
                                    Wholesale Altura
                  ----------------------------------------------------
Ongoing Earnings
 - Previous
 Segments         $5,956 $  38,981 $  19,371  $23,909 $15,713 $41,363
                  ----------------------------------------------------

Electric Segment
 Changes
     Combine PNM
        Electric
 (Retail) and PNM
        Wholesale           19,371   (19,371)
     Reclass PNM
  Corporate/Other    569     5,389
----------------- ----------------------------------------------------
  After Electric
  Segment Changes  6,525    63,741         0   23,909  15,713  41,363


2006 Earnings                EnergyCo       Corp/Other          PNMR
                             -----------------------------------------
                                         PNM         PNMR
                                       Corp/Other  Corp/Other
                             -----------------------------------------
Ongoing Earnings - Previous
 Segments                    $      0 $    5,958  $  (25,825) $125,426
                             -----------------------------------------

Electric Segment Changes
       Combine PNM Electric
  (Retail) and PNM Wholesale                                         0
 Reclass PNM Corporate/Other              (5,958)                    0
---------------------------- -----------------------------------------
     After Electric Segment
                     Changes        0          0     (25,825)  125,426

                PNM Gas    PNM     Altura    TNMP     FCP    EnergyCo
                          Electric
                ------------------------------------------------------
                  6,525    62,996   23,909  15,713   41,363         0

Corporate items
 allocated to
 PNM Gas that
 are not
 considered
 discontinued
 operations
 under GAAP:      6,337    (6,337)       0       0        0         0


Ongoing
 Earnings        12,862    57,404   23,909  15,713   41,363         0
                ------------------------------------------------------


Non-Recurring
 Items
   Acquisition
   Integration
          Costs      (4)      (10)             (14)  (1,396)
  JV Formation
          Costs
 Economic Mark-
      to-Market               171
--------------- ------------------------------------------------------
     Total Non-
     Recurring
          Items      (4)      161        0     (14)  (1,396)        0


GAAP Earnings
 from
 Continuing
 Operations                57,565   23,909  15,699   39,967         0
GAAP Earnings
 from
 Discontinued
 Operations      12,858
--------------- ------------------------------------------------------
GAAP Net
 Earnings       $12,858  $ 57,565  $23,909 $15,699  $39,967  $      0
                ======================================================


                                                    PNMR       PNMR
                                                  Corp/Other
                                                 ---------------------
                                                    (25,825)  125,426

Corporate items allocated to PNM Gas that are
 not considered discontinued operations under
 GAAP:                                                    0         0


Ongoing Earnings                                    (25,825)  125,426
                                                 ---------------------


Non-Recurring Items
                   Acquisition Integration Costs     (1,276)   (2,700)
                              JV Formation Costs     (2,079)   (2,079)
                         Economic Mark-to-Market                  171
------------------------------------------------ ---------------------
                       Total Non-Recurring Items     (3,355)   (4,608)


GAAP Earnings from Continuing Operations            (29,180)  107,960
GAAP Earnings from Discontinued Operations                     12,858
------------------------------------------------ ---------------------
GAAP Net Earnings                                $  (29,180) $120,818
                                                 =====================

PNM Resources

                              Schedule 5:

       2006 Reconciliation of GAAP to Ongoing Earnings Per Share

    (Preliminary and Unaudited)
                        PNM     PNM
2006 EPS                 Gas   Electric     Wholesale     TNMP   FCP
                        ----------------------------------------------
                                           PNM
                                         Wholesale Altura
                        ----------------------------------------------
Ongoing Earnings -
 Previous Segments      $0.08 $    0.55 $    0.28  $ 0.34 $0.22 $0.59
                        ----------------------------------------------

Electric Segment
 Changes
  Combine PNM Electric
      (Retail) and PNM
              Wholesale            0.28     (0.28)
           Reclass PNM
        Corporate/Other  0.01      0.07
----------------------- ----------------------------------------------
After Electric Segment
                Changes  0.09      0.90      0.00    0.34  0.22  0.59


2006 EPS                        EnergyCo       Corp/Other        PNMR
                                --------------------------------------
                                            PNM         PNMR
                                          Corp/Other  Corp/Other
                                --------------------------------------
Ongoing Earnings - Previous
 Segments                       $   0.00 $     0.08  $    (0.36) $1.78
                                --------------------------------------

Electric Segment Changes
 Combine PNM Electric (Retail)
              and PNM Wholesale                                   0.00
    Reclass PNM Corporate/Other               (0.08)              0.00
------------------------------- --------------------------------------
 After Electric Segment Changes     0.00       0.00       (0.36)  1.78

                        PNM     PNM
                         Gas   Electric Altura TNMP    FCP   EnergyCo
                        ----------------------------------------------
                         0.09     0.90    0.34  0.22   0.59      0.00

Corporate items
 allocated to PNM Gas
 that are not
 considered
 discontinued
 operations under GAAP:  0.09    (0.09)   0.00  0.00   0.00      0.00


Ongoing Earnings         0.18     0.81    0.34  0.22   0.59      0.00
                        ----------------------------------------------


Non-Recurring Items
Acquisition Integration
                  Costs                               (0.02)
     JV Formation Costs
Economic Mark-to-Market           0.00
----------------------- ----------------------------------------------
   Total Non-Recurring
                  Items  0.00     0.00    0.00  0.00  (0.02)     0.00


GAAP Earnings from
 Continuing Operations            0.81    0.34  0.22   0.57      0.00
GAAP Earnings from
 Discontinued
 Operations              0.18
----------------------- ----------------------------------------------
GAAP Net Earnings       $0.18 $   0.81   $0.34 $0.22 $ 0.57  $   0.00
                        ==============================================

                                          PNM         PNMR
                                        Corp/Other  Corp/Other  PNMR
                                       -------------------------------
                                                        (0.36)   1.78

Corporate items allocated to PNM Gas
 that are not considered discontinued
 operations under GAAP:                                  0.00    0.00


Ongoing Earnings                                        (0.36)   1.78
                                       -------------------------------


Non-Recurring Items
         Acquisition Integration Costs                  (0.02)  (0.04)
                    JV Formation Costs                  (0.03)  (0.03)
               Economic Mark-to-Market                           0.00
-------------------------------------- -------------------------------
             Total Non-Recurring Items                  (0.05)  (0.07)


GAAP Earnings from Continuing
 Operations                                             (0.41)   1.53
GAAP Earnings from Discontinued
 Operations                                                      0.18
-------------------------------------- -------------------------------
GAAP Net Earnings                                  $    (0.41) $ 1.71
                                       ===============================


Average Diluted Shares Outstanding: 70,635,829
                            PNM Resources
                             Schedule 6:
                    2007 Utility Regulated Return
                  (in millions, except percentages)

                                                              FY 2007

PNM Electric
         Regulated ongoing earnings (1)                      $   35.8

         Rate base                                           $1,404.0
         Capital structure (common equity percentage)            51.4%
                                                             ---------
                                                             $  721.2

         Regulated return                                         5.0%

PNM Gas
         Regulated ongoing earnings (1)                      $   10.1

         Rate base                                           $  377.3
         Capital structure (common equity percentage)            51.8%
                                                             ---------
                                                             $  195.4

         Regulated return                                         5.2%

TNMP Electric
         Regulated ongoing earnings (1)                      $   18.9
         Less recovery of stranded costs, net of
          amortization and tax (2)                           $   (7.9)
                                                             ---------
         Regulated ongoing earnings, as adjusted             $   11.0

         Rate base                                           $  411.5
         Capital structure (common equity percentage)            40.0%
                                                             ---------
                                                             $  164.6

         Regulated return                                         6.7%
(1) Regulated ongoing earnings for PNM Electric, PNM Gas and TNMP
     Electric are included on schedule 2, which includes a
     reconciliation of these numbers to GAAP segment earnings.

(2) TNMP regulated ongoing earnings are adjusted to remove the amount
     of after-tax earnings related to the recovery of stranded costs,
     as this amount relates to prior periods and is not reflective of
     a current year return on rate base.
                 PNM RESOURCES, INC. AND SUBSIDIARIES
           PRELIMINARY CONSOLIDATED STATEMENTS OF EARNINGS
                             (Unaudited)

                           Three Months Ended        Year Ended
                              December 31,          December 31,
                           ------------------- -----------------------
                             2007      2006       2007        2006
                           --------- --------- ----------- -----------
                            (In thousands, except per share amounts)
Operating Revenues:
 Electric                  $401,249  $455,312  $1,913,063  $1,962,174
 Other                          496       683       1,205       1,186
                           --------- --------- ----------- -----------
  Total operating revenues  401,745   455,995   1,914,268   1,963,360
                           --------- --------- ----------- -----------

Operating Expenses:
 Cost of energy sold        218,578   228,514   1,121,862   1,084,245
 Administrative and
  general                    48,913    60,160     214,421     218,343
 Energy production costs     44,143    44,051     200,421     163,282
 Depreciation and
  amortization               35,200    34,645     135,695     130,662
 Transmission and
  distribution costs         13,781    13,981      57,736      54,030
 Taxes other than income
  taxes                      12,439    15,626      57,922      62,965
                           --------- --------- ----------- -----------
  Total operating expenses  373,054   397,977   1,788,057   1,713,527
                           --------- --------- ----------- -----------
  Operating income           28,691    59,018     126,211     249,833
                           --------- --------- ----------- -----------

Other Income and
 Deductions:
 Interest income             15,634     9,444      43,154      36,013
 Gains on investments held
  by NDT                      4,701     3,957      11,599       5,844
 Other income                 1,992     2,054       7,286       6,114
 Equity in net earnings
  (loss) of EnergyCo         (4,585)        -       7,581           -
 Carrying charges on
  regulatory assets               -       978           -       6,993
 Other deductions            (3,032)   (1,278)    (11,552)     (6,671)
                           --------- --------- ----------- -----------
  Net other income and
   deductions                14,710    15,155      58,068      48,293
                           --------- --------- ----------- -----------

Interest Charges:
 Interest on long-term
  debt                       16,946    21,502      75,396      84,773
 Other interest charges       9,930    15,768      44,759      49,335
                           --------- --------- ----------- -----------
  Total interest charges     26,876    37,270     120,155     134,108
                           --------- --------- ----------- -----------

Earnings before Income
 Taxes                       16,525    36,903      64,124     164,018

Income Taxes                  4,235     9,038       2,748      55,530

Preferred Stock Dividend
 Requirements of
 Subsidiary                     132       132         528         528
                           --------- --------- ----------- -----------

Earnings from Continuing
 Operations                  12,158    27,733      60,848     107,960

Earnings from Discontinued
 Operations, net of income
 taxes of $3,899, $4,733,
 $10,382 and $8,439           5,911     7,580      15,498      12,858

                           --------- --------- ----------- -----------
Net Earnings               $ 18,069  $ 35,313  $   76,346  $  120,818
                           ========= ========= =========== ===========

Earnings from Continuing
 Operations per Common
 Share:
  Basic                    $   0.16  $   0.39  $     0.79  $     1.56
  Diluted                  $   0.16  $   0.38  $     0.78  $     1.54
Net Earnings per Common
 Share:
  Basic                    $   0.24  $   0.49  $     1.00  $     1.73
  Diluted                  $   0.23  $   0.48  $     0.98  $     1.71

Dividends Declared per
 Common Share              $   0.23  $   0.22  $     0.92  $     0.88
                 PNM RESOURCES, INC. AND SUBSIDIARIES
             PRELIMINARY COMPARATIVE OPERATING STATISTICS


The following table shows PNM Electric operating revenues by customer
 class, including intersegment revenues that are eliminated within the
 presentation of the preliminary condensed consolidated statements of
 earnings, and average number of customers:

                                         Year Ended December 31,
                                    ----------------------------------
                                      2007      2006    Change    %
                                    --------- -------- ---------------
                                       (In millions, except
                                             customers)
Residential                         $  265.4  $  222.1 $  43.3   19.5
Commercial                             294.7     257.7    37.0   14.4
Industrial                             100.0      62.5    37.5   60.0
Transmission                            34.9      28.9     6.0   20.8
Other retail                            23.0      21.0     2.0    9.5
Wholesale long-term sales              157.0     149.7     7.3    4.9
Wholesale short-term sales             262.2     373.6  (111.4) (29.8)
                                    --------  -------- --------
                                    $1,137.2  $1,115.5 $  21.7    1.9
                                    ========  ======== ========
Average customers (thousands)          489.4     430.4    59.2   13.8
                                    ========  ======== ========

The following table shows PNM Electric GWh sales by customer class:

                                           Year Ended December 31,
                                       -------------------------------
                                         2007     2006   Change    %
                                       -------- -------- -------------
                                           (Gigawatt hours)
Residential                             3,208.6  2,764.3   444.3  16.1
Commercial                              4,005.2  3,635.4   369.8  10.2
Industrial                              1,920.1  1,327.3   592.8  44.7
Other retail                              266.0    258.3     7.7   3.0
Wholesale long-term sales               2,953.3  2,647.7   305.6  11.5
Wholesale short-term sales              7,126.3  7,207.2  (80.9) (1.1)
                                       -------- -------- -------
                                       19,479.5 17,840.2 1,639.3   9.2
                                       ======== ======== =======

Effective January 1, 2007, TNMP's New Mexico operations were transferred to PNM. For 2006, TNMP's New Mexico operations had total operating revenues of $99.1 million, average customers of 49,529 and total sales volume of 1,124 GWh.

                 PNM RESOURCES, INC. AND SUBSIDIARIES
             PRELIMINARY COMPARATIVE OPERATING STATISTICS

The following table shows TNMP Electric operating revenues by customer
 class, including intersegment revenues that are eliminated within the
 presentation of the preliminary condensed consolidated statements of
 earnings, and average number of customers:

                                            Year Ended December 31,
                                         -----------------------------
                                          2007  2006(1) Change    %
                                         ------ ------- --------------
                                         (In millions, except
                                               customers)
Residential                              $ 69.5 $ 89.5  $(20.0) (22.3)
Commercial                                 70.1   88.7   (18.6) (21.0)
Industrial                                  7.9   40.5   (32.6) (80.5)
Other                                      32.9   38.3    (5.4) (14.1)
                                         ------ ------- -------
                                         $180.4 $257.0  $(76.6) (29.8)
                                         ====== ======= =======
Average customers (thousands) (2)         226.2  272.6   (46.4) (17.0)
                                         ====== ======= =======
(1) The customer class revenues and the average customer count have
     been reclassified.

(2) Under TECA, customers of TNMP Electric in Texas have the ability
     to choose First Choice or any other REP to provide energy. The
     average customers reported above include 137,015 and 153,693
     customers of TNMP Electric for the twelve months ended December
     31, 2007 and 2006 who have chosen First Choice as their REP.
     These customers are also included in the First Choice segment.

The following table shows TNMP Electric GWh sales by customer class:

                                          Year Ended December 31,
                                     ---------------------------------
                                      2007    2006(2)  Change     %
                                     -------  -------  ---------------
                                        (Gigawatt hours(1))
Residential                          2,520.6  2,734.4  (213.8)   (7.8)
Commercial                           2,196.0  2,579.9  (383.9)  (14.9)
Industrial                           1,927.9  2,157.5  (229.6)  (10.6)
Other                                  100.6    121.2   (20.6)  (17.0)
                                     -------  -------  -------
                                     6,745.1  7,593.0  (847.9)  (11.2)
                                     =======  =======  =======
(1) The GWh sales reported above include 2,018.1 and 2,332.1 GWhs for
     the twelve months ended December 31, 2007 and 2006 and used by
     customers of TNMP Electric respectively, who have chosen First
     Choice as their REP. These GWhs are also included below in the
     First Choice segment.

(2) The customer class sales have been reclassified.

Effective January 1, 2007, TNMP's New Mexico operations were transferred to PNM. For 2006, TNMP's New Mexico operations had total operating revenues, average customers and total sales volume as set forth under PNM Electric above.

                 PNM RESOURCES, INC. AND SUBSIDIARIES
             PRELIMINARY COMPARATIVE OPERATING STATISTICS

The following table shows PNM Gas operating revenues by customer
 class, included in earnings from discontinued operations within the
 presentation of the preliminary condensed consolidated statements of
 earnings, and average number of customers:

                                             Year Ended December 31,
                                           ---------------------------
                                            2007   2006  Change   %
                                           ------ ------ -------------
                                           (In millions, except
                                                customers)
Residential                                $338.5 $328.7 $ 9.8    3.0
Commercial                                  102.3  102.9  (0.6)  (0.6)
Industrial                                    2.7    4.7  (2.0) (42.6)
Transportation(1)                            15.1   14.4   0.7    4.9
Other                                        49.9   58.1  (8.2) (14.1)
                                           ------ ------ ------
                                           $508.5 $508.8  (0.3)  (0.1)
                                           ====== ====== ======
Average customers (thousands)               491.6  482.3   9.3    1.9
                                           ====== ====== ======
(1) Customer-owned gas.
    The following table shows PNM Gas throughput by customer class:
                                        Year Ended December 31,
                                 -------------------------------------
                                     2007      2006   Change      %
                                 --------  --------  -----------------
                                   (Thousands of Decatherms)
Residential                      29,468.1  27,556.1    1,912.0     6.9
Commercial                       10,655.6  10,409.5      246.1     2.4
Industrial                          313.1     580.9    (267.8)  (46.1)
Transportation(1)                40,299.3  39,202.2    1,097.1     2.8
Other                             5,356.8   6,449.6  (1,092.8)  (16.9)
                                 --------  --------  ---------
                                 86,092.9  84,198.3    1,894.6     2.3
                                 ========  ========  =========
(1) Customer-owned gas.
                 PNM RESOURCES, INC. AND SUBSIDIARIES
             PRELIMINARY COMPARATIVE OPERATING STATISTICS

The following table shows Altura operating revenues for the period it
 was owned by PNMR from April 18, 2006 to May 31, 2007 by type of
 sale.

                                             Year Ended December 31,
                                           ---------------------------
                                           2007   2006  Change    %
                                           ----- ------ --------------
                                              (In millions)
Long-term sales                            $65.4 $125.1 $(59.7) (47.7)
                                           ===== ====== =======
The following table shows Altura GWh sales by customer class:

                                            Year Ended December 31,
                                          ----------------------------
                                          2007   2006   Change    %
                                          ----- ------- --------------
                                            (Gigawatt hours)
Long-term sales                           915.9 1,683.7 (767.8) (45.6)
                                          ===== ======= =======
                 PNM RESOURCES, INC. AND SUBSIDIARIES
             PRELIMINARY COMPARATIVE OPERATING STATISTICS

The following table shows First Choice operating revenues by customer
 class, including intersegment revenues that are eliminated within the
 presentation of the preliminary condensed consolidated statements of
 earnings, and number of customers:

                                           Year Ended December 31,
                                       -------------------------------
                                        2007   2006(1) Change     %
                                       ------- ------- ---------------
                                        (In millions, except
                                              customers)
Residential                            $390.3  $346.0  $ 44.3    12.8
Mass-market                              61.0    81.9   (20.9)  (25.5)
Mid-market                              141.6   129.2    12.4     9.6
Trading gains (losses)                   (6.2)    9.3   (15.5) (166.7)
Other                                    14.0    18.5    (4.5)  (24.3)
                                       ------- ------- -------
                                       $600.7  $584.9  $ 15.8     2.7
                                       ======= ======= =======
Actual customers (thousands) (2,3)      258.4   253.7     4.7     1.9
                                       ======= ======= =======
(1) The customer class revenues and the customer counts have been
     reclassified to be consistent with the current year presentation.

(2) See note above in the TNMP Electric segment discussion about the
     impact of TECA.

(3) Due to the competitive nature of First Choice's business, actual
     customer count at December 31 is presented in the table above as
     a more representative business indicator than average customers.
The following table shows First Choice GWh electric sales by customer
 class:

                                           Year Ended December 31,
                                       -------------------------------
                                        2007   2006(2)  Change    %
                                       ------- -------- --------------
                                         (Gigawatt hours (1))
Residential                            2,796.9 2,481.6   315.3   12.7
Mass-market                              371.8   549.1  (177.3) (32.3)
Mid-market                             1,197.3 1,159.2    38.1    3.3
Other                                     21.1    20.9     0.2    1.0
                                       ------- -------- -------
                                       4,387.1 4,210.8   176.3    4.2
                                       ======= ======== =======
(1) See note above in the TNMP Electric segment discussion about the
     impact of TECA.

(2) The customer class sales have been reclassified to be consistent
     with current year presentation.

Source: PNM Resources