FRONTIER COMMUNICATIONS PARENT, INC. Administration’s Dialogue and Evaluation of Monetary Situation and Outcomes of Operations (Kind 10-Q) | MarketScreener

FRONTIER COMMUNICATIONS PARENT, INC.  Management's Discussion and Analysis of Financial Condition and Results of Operations (Form 10-Q) |  MarketScreener

Frontier Communications Father or mother, Inc. is a number one communications and know-how
supplier providing gigabit speeds that empower and join roughly 2.9
million broadband subscribers, with roughly 14,520 workers, working in
25 states as of March 31, 2023. We're constructing important infrastructure throughout
the nation with our fiber-optic community and cloud-based options, enabling
safe high-speed connections. Rallied round our function of Constructing Gigabit
AmericaTM, we're centered on supporting a digital society, closing the digital
divide, and dealing towards a extra sustainable atmosphere.

Firm overview


In 2020, we started the growth and transformation of our fiber community so as
to fulfill the quickly growing demand for information from each our client and
enterprise prospects. We imagine {that a} fiber community has aggressive benefits
to have the ability to meet this rising demand, together with sooner obtain speeds, sooner
add speeds, and decrease latency ranges than various broadband providers.

In August 2021, we introduced our plan to speed up our fiber construct to succeed in 10
million whole fiber passings. We're prioritizing our actions to areas
which we imagine will present the very best funding returns. Over time, we
count on our enterprise combine will shift considerably, with a bigger share of
income coming from fiber as we implement our growth plan. Our fiber construct
plans embrace important expenditures which could possibly be adversely impacted by
provide chain delays, inflation, and different dangers. Along with increased prices,
the supply of constructing supplies and different provide chain dangers may
negatively impression our capability to realize the fiber construct plans we're executing
in opposition to.

Our technique focuses on 4 levers of worth creation: fiber deployment, fiber
broadband penetration, operational effectivity, and enhancing the client
expertise. We achieved the next targets within the first quarter of
2023:

?We constructed fiber to cross roughly 339,000 new areas. As of March 31,
2023, we had roughly 5.5 million whole areas handed with fiber. Our
construct plan is solidified by multi-year agreements with key labor and tools
companions.
?We added 87,000 fiber broadband buyer internet additions, leading to fiber
broadband buyer development of 19% as in comparison with the prior 12 months interval. Fiber
broadband buyer internet additions continued to outpace copper broadband buyer
internet losses, leading to 24,000 whole broadband buyer internet additions.

?Throughout all the firm, now we have recognized alternatives to simplify and
digitize our operations. We achieved our annualized gross run price price financial savings
goal of roughly $250 million multiple 12 months forward of plan. As of
March 31, 2023, we had realized $398 million of gross annualized price financial savings
since 2021.

“We attempt to offer an distinctive buyer expertise. Our Internet Promoter Rating (“NPS”) elevated by 7 factors, from +12 factors to March 31, 2022 at +19 factors at March 31, 2023. Our client fiber churn remained wholesome at 1.20% as of March 31, 2023.


?We efficiently accomplished an providing of $750 million first lien notes, additional
strengthening our stability sheet. On March 8, 2023, Frontier Holdings
efficiently entered into an modification to its Revolving Facility, extending the
maturity to 2027.

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             FRONTIER COMMUNICATIONS PARENT, INC. AND SUBSIDIARIES

                                  (Unaudited)

Through the first quarter of 2023, markets remained risky, and the financial
outlook was unsure. We proceed to intently monitor market elements together with
potential disruptions in our provide chain, tightening labor markets, precise or
perceived inflation, elevated gasoline and electrical energy prices, and the price of
borrowing. We constantly consider the impression these and different elements could have
on our enterprise, together with demand for our services and products, our capability to
execute on our strategic priorities and our monetary situation and outcomes of
operations.

Monetary Overview

We recorded an working revenue of $143 million And $121 million for the three months ended March 31, 2023 and 2022, respectively, a rise of $22 million.


Our working revenue elevated primarily because of will increase in income from information
and Web providers and subsidies, and reduces in lease impairment expenses,
promoting and common bills, and price of providers, partially offset by a
discount in voice and video providers income, and a rise in depreciation
and amortization expense as in comparison with the corresponding interval in 2022.

Presentation of working outcomes


The sections beneath embrace tables that current buyer counts, common month-to-month
client income per buyer ("ARPC"), common month-to-month income per unit
("ARPU"), and client buyer churn. We outline churn because the variety of client
buyer deactivations in the course of the month divided by the variety of client
prospects originally of the month and make the most of the common of every month-to-month
churn within the interval. Administration believes that client buyer counts, ARPC,
ARPU, and client buyer churn are essential elements in evaluating our
client buyer developments. Among the many key providers we offer to client
prospects are voice service, information service and video service. We proceed to
discover the potential to offer further providers to our buyer base, with
the target of assembly our prospects' communications wants.

The next part must be learn at the side of the unaudited interim
consolidated monetary statements and associated notes showing elsewhere on this
Quarterly Report on Kind 10-Q and Merchandise 7. "Administration's Dialogue and Evaluation
of Monetary Situation and Outcomes of Operations" included in our Annual Report
on Kind 10-Ok for the 12 months ended December 31, 2022. The next charts current
key buyer metrics, disaggregation of income, and the outcomes of operations
of the consolidated firm.

(a)Outcomes of Operations

Until in any other case indicated, the dialogue of the client metrics and
parts of working revenue for the desk that follows relates solely to the
monetary outcomes for the three months ended March 31, 2023, as in comparison with the
monetary outcomes for the three months ended March 31, 2022.


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                   PART I. FINANCIAL INFORMATION (Continued)

             FRONTIER COMMUNICATIONS PARENT, INC. AND SUBSIDIARIES

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Buyer Traits

                                           As of or for the three months 

ended March, thirty first,

  (Buyer and Worker Metrics in
  1000's)                                    2023                 2022         % Change
  Prospects
  Client                                             3,140             3,169        (1) %

  Client Buyer Metrics
  Internet buyer additions                                   7                 4         75 %
  ARPC                                   $             80.87     $       81.67        (1) %
  Buyer Churn                                       1.43%             1.35%          6 %

Broadband Buyer Metrics (1)

  Fiber Broadband
  Client prospects                                   1,659             1,388         20 %
  Enterprise prospects                                     110                98         12 %
  Client internet buyer additions                         84                52         62 %
  Client buyer churn                              1.20%             1.19%          1 %
  Client buyer ARPU                 $             61.44     $       62.10        (1) %
  Copper Broadband
  Client prospects                                     987             1,204       (18) %
  Enterprise prospects                                     107               129       (17) %

Internet Buyer Additions to Customers

  (losses)                                              (56)              (30)         87 %
  Client buyer churn                              1.71%             1.53%         12 %
  Client buyer ARPU                 $             48.88     $       45.72          7 %

  Different Metrics
  Staff                                           14,523            15,373        (6) %

(1) The quantities offered exclude associated measures for our wholesale prospects.

Purchasers

We skilled a lower in buyer numbers of roughly 1% from March 31, 2023in comparison with the interval of the earlier 12 months.


The common month-to-month client income per buyer ("client ARPC") decreased
$0.80, or 1%, to $80.87 for the three months ended March 31, 2023, in comparison with
the prior 12 months interval. The lower was primarily a results of decreased voice
and video providers and copper broadband, barely offset by elevated fiber
information. The average decline in ARPC is anticipated to proceed as our buyer combine
turns into extra weighted in direction of broadband service. We've got de-emphasized the sale
of low margin video merchandise, which have traditionally been a fabric a part of
the general ARPC. In our growth markets, our goal penetration is between
15% and 20% inside 12 months and between 25% and 30% inside 24 months.

Fiber Broadband Prospects


Our funding technique is concentrated on increasing and enhancing our fiber community.
Along side this technique, we're additionally working to enhance our product
positioning in each present and new fiber markets.
Though nonetheless within the early levels of this fiber funding technique, we imagine
the outcomes are promising because the quarter ended March 31, 2023 represents the
fifteenth consecutive quarter of optimistic fiber internet provides. For the quarter ended
March 31, 2023, we added roughly 84,000 client fiber broadband prospects
in comparison with 52,000 for the three months ended March 31, 2022. Prospects who
migrated from our copper base constituted a small portion of those client
fiber broadband buyer internet additions within the three months ended March 31, 2023.
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For the three months ended March 31, 2023, we added roughly 3,000 enterprise
fiber broadband prospects in comparison with roughly 2,000 internet additions for the
three months ended March 31, 2022.
Our concentrate on increasing and enhancing our fiber community has contributed to
wholesome buyer retention. Our common month-to-month client fiber broadband churn
was 1.20% for the three months ended March 31, 2023, in keeping with the 1.19%
for the prior 12 months interval. Each the present and prior 12 months quarter present marked
enhancements over historic buyer churn ranges and had been impacted by our
elevated concentrate on key buyer touchpoints corresponding to set up, first invoice,
finish of promotion intervals, and retention actions related to
inflation-related pricing actions.
The common month-to-month client fiber broadband income per buyer ("client
ARPU") decreased $0.66 to $61.44 for the three months ended March 31, 2023,
in comparison with the prior 12 months interval. The lower in client ARPU for the interval
ended March 31, 2023 was because of a larger diploma of reward card issuances as nicely
as retention exercise, partially offset by buyer shift towards increased
broadband speeds, prospects rolling off promotional pricing, and improve
exercise.
Copper Broadband Prospects

For the three months ended March 31, 2023, we misplaced roughly 56,000 client
copper broadband prospects in comparison with a lack of roughly 30,000 for the
three months ended March 31, 2022.

For the three months ended March 31, 2023, Frontier misplaced roughly 7,000
enterprise copper broadband prospects in comparison with a lack of roughly 4,000 in
the three months ended March 31, 2022.

Our common month-to-month client copper broadband churn was 1.71% for the three
months ended March 31, 2023, in comparison with 1.53% within the three months ended March
31, 2022. The rise in client copper broadband churn was pushed by the
impression of copper to fiber migration actions in newly constructed fiber areas, and
the rationalization of our copper acquisition technique.


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                   PART I. FINANCIAL INFORMATION (Continued)

             FRONTIER COMMUNICATIONS PARENT, INC. AND SUBSIDIARIES

                                  (Unaudited)

Monetary Outcomes

                                      For the three months   For the three months
                                        ended March 31,        ended March 31,
                                              2023                   2022            % Change
  Knowledge and Web providers          $               862    $               836         3  %
  Voice providers                                      356                    386        (8) %
  Video providers                                      117                    137       (15) %
  Different                                                83                     83          - %
  Income from contracts with
  prospects                                         1,418                  1,442        (2) %
  Subsidy and different income                            22                      5       340  %
  Income                                           1,440                  1,447          - %

  Working bills:
  Value of Service                                     542                    553        (2) %
  Promoting, common, and
  administrative bills                             417                    435        (4) %
  Depreciation and amortization                       330                   

284 16%

Restructuring and different prices

  expenses                                               8                     54       (85) %
  Whole working bills            $             1,297    $             1,326        (2) %

  Working revenue                                    143                    121        18  %

  Client                                            761                    776        (2) %
  Enterprise and wholesale                              657                    666        (1) %
  Income from contracts with
  prospects                           $             1,418    $             1,442        (2) %

  Fiber income                                       729                    672         8  %
  Copper income                                      689                    770       (11) %
  Income from contracts with
  prospects                           $             1,418    $             1,442        (2) %



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                   PART I. FINANCIAL INFORMATION (Continued)

             FRONTIER COMMUNICATIONS PARENT, INC. AND SUBSIDIARIES

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                                    REVENUE

The desk beneath presents our income by know-how for the intervals indicated:

                                                             For the three
                                    For the three months         months
                                      ended March 31,       ended March 31,     $ Improve     % Improve
  ($ in hundreds of thousands)                           2023                  2022          (Lower)     (Lower)
  Fiber                            $                  729   $           672    $         57           8 %
  Copper                                              689               770            (81)        (11) %
  Income from contracts with
  prospects (1)                                     1,418             1,442            (24)         (2) %
  Subsidy income                                      22                 5              17         340 %
  Whole income                    $                1,440   $         1,447    $        (7)         (0) %

(1) Together with rental revenue of $15 million And $16 million for the three months ended March 31, 2023 and 2021, respectively.


Our income streams are primarily a results of recurring information, voice, and video
providers delivered over both our copper or fiber community. Revenues are
thought of copper or fiber based mostly on the "last-mile" know-how used to attach
the client location. With our funding technique to develop and enhance our
fiber community and the corresponding fiber focus of our gross sales and advertising
efforts, we're experiencing development in fiber broadband income and a decline in
copper income. We count on this development to proceed and speed up because of robust
fiber demand and the migration of shoppers from copper to fiber as we develop
our fiber community.

The desk beneath presents our revenues for our retail and enterprise prospects and wholesalers for the intervals indicated:

                                      For the three         For the three
                                   months ended March    months ended March
                                           31,                   31,            $ Improve     % Improve
  ($ in hundreds of thousands)                         2023                  2022            (Lower)     (Lower)
  Client                         $              761    $              776    $       (15)         (2) %
  Enterprise and wholesale                           657                  666             (9)         (1) %
  Income from contracts with
  prospects (1)                                  1,418                1,442            (24)         (2) %
  Subsidy and different income                        22                     5             17         340  %
  Whole income                    $             1,440   $            1,447    $        (7)         (0) %

(1)Contains $15 million And $16 million rental revenue for the three months ended March 31, 2023 and 2022, respectively.


We conduct enterprise with a variety of client, enterprise and wholesale prospects
and we generate each recurring and non-recurring revenues. Recurring revenues
are primarily billed at mounted recurring charges, with some providers billed based mostly
on utilization. Income recognition just isn't dependent upon important judgments by
administration, except for a dedication of the availability for anticipated
credit score losses.


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                   PART I. FINANCIAL INFORMATION (Continued)

             FRONTIER COMMUNICATIONS PARENT, INC. AND SUBSIDIARIES

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Client

Client buyer losses had been pushed by reductions in our standalone voice and copper broadband prospects, partially offset by internet additions of fiber broadband prospects. Buyer preferences together with our fiber funding initiatives have resulted in a rise in our client broadband prospects and a migration of our buyer base to fiber.


?We gained roughly 7,000 and 4,000 client prospects for the three months
ended March 31, 2023 and 2022, respectively, pushed by development in fiber broadband
prospects offset by losses in copper broadband, voice and video prospects.
?Within the first quarter of 2023, we skilled a internet achieve of client broadband
prospects of roughly 28,000 as in comparison with a internet achieve of roughly
22,000 for the three months ended March 31, 2022.

For the three months ended March 31, 2023in comparison with the three months ended
March 31, 2022:


?We skilled a 2% decline in client revenues for the three months ended
March 31, 2023, as in comparison with the three months ended March 31, 2022. This
decline was pushed predominantly because of decreases in voice, video, and
copper broadband, offset by will increase in fiber broadband. Our fiber initiative
will end in our income combine persevering with to maneuver to fiber broadband.

?We skilled 17% enchancment in client fiber broadband revenues for the
three months ended March 31, 2023, as in comparison with the three months ended March
31, 2022. This enchancment is a results of continued internet provides of client fiber
broadband prospects, together with roughly 84,000 within the three-months ended
March 31, 2023, and our continued concentrate on product positioning in each new and
present markets.  This continued development in client fiber broadband internet provides
greater than offset an ARPU decline of $0.66, or 1%, for the three months ended
March 31, 2023, in comparison with the three months ended March 31, 2022. The lower
in client ARPU for the interval ended March 31, 2023 was because of a larger diploma
of reward card issuances in addition to retention exercise, partially offset by
buyer shift towards increased broadband speeds, prospects rolling off promotional
pricing, and improve exercise.

?We skilled roughly 11% decline in client copper broadband revenues
for the three months ended March 31, 2023. As our copper footprint transitions
to fiber, we count on fewer copper gross sales alternatives, and can proactively
migrate present broadband prospects from copper to fiber, each of which can
cut back our copper internet provides.

Enterprise

For the three months ended March 31, 2023, we skilled an 1% decline in our
enterprise and wholesale revenues, as in comparison with the three months ended March 31,
2022. This decline was pushed by decreases in voice income predominantly in
enterprise, offset by will increase in fiber broadband and community entry providers.
The rise in fiber broadband was because of continued development of our buyer
base, and a shift in direction of increased broadband speeds.  The rise in community
entry providers is due primarily to cost changes in addition to improve
exercise.

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                   PART I. FINANCIAL INFORMATION (Continued)

             FRONTIER COMMUNICATIONS PARENT, INC. AND SUBSIDIARIES

                                  (Unaudited)

The desk beneath presents our income by product and repair sort for the intervals
indicated:

                                      For the three         For the three
                                   months ended March    months ended March
                                           31,                   31,            $ Improve     % Improve
  ($ in hundreds of thousands)                         2023                  2022            (Lower)     (Lower)
  Knowledge and Web providers       $               862   $              836    $         26           3 %
  Voice providers                                   356                  386            (30)         (8) %
  Video providers                                   117                  137            (20)        (15) %
  Different                                             83                   83               -           - %
  Income from contracts with
  prospects (1)                                  1,418                1,442            (24)         (2) %
  Subsidy and different income                         22                    5              17         340 %
  Whole income                    $             1,440   $            1,447    $        (7)         (0) %

(1)Contains $15 million And $16 million rental revenue for the three months ended March 31, 2023 and 2022, respectively.

We classify our merchandise, providers and different revenue into the next 5 classes:


Knowledge and Web Providers

We offer information and Web providers to our client, enterprise, and wholesale
prospects. Knowledge and Web providers include fiber broadband providers,
copper broadband providers, and community entry revenues (information transmission
providers and devoted high-capacity circuits together with information providers to
wi-fi suppliers generally known as wi-fi backhaul). Community entry providers,
which represent roughly one third of this income class, are supplied
primarily to our enterprise and wholesale prospects, whereas fiber and copper
broadband, which represent almost two thirds of the income class, are
supplied to all buyer segments.

Our fiber growth technique is anticipated to positively impression information and Web
providers. This community growth is designed to offer sooner, symmetrical
broadband speeds and supply buyer and income development alternatives for fiber
broadband and sure community entry merchandise like ethernet. We imagine this
initiative will create alternatives for us to offer extra fiber-based providers
to our prospects.

 ($ in hundreds of thousands)                                     For the three months ended
 Knowledge and Web providers income, March 31, 2022 $                       

836

 Change in fiber broadband income                                          

48

 Change in copper broadband income                                         

(22)

 Knowledge and Web providers income, March 31, 2023 $                       

862



The income development was primarily pushed by a 5% enchancment in our broadband
income offset by declines in different information income for the three months ended
March 31, 2023, respectively, as in comparison with the corresponding intervals in 2022.
The will increase in broadband income had been pushed by development in fiber, offset
considerably by continued declines in copper.

Voice providers


We offer voice providers consisting of conventional native and long-distance
service and voice over Web protocol (VoIP) service supplied over our fiber
and copper broadband merchandise. It additionally contains enhanced options corresponding to name
ready, caller identification, and voice messaging providers.

Voice providers income declined $30 million, or 8%, to $356 million for the
three months ended March 31, 2023, as in comparison with the prior 12 months interval. The
decline was primarily because of internet losses in enterprise and client prospects in
addition to fewer prospects bundling voice providers with broadband as in contrast
to the prior 12 months interval.

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                   PART I. FINANCIAL INFORMATION (Continued)

             FRONTIER COMMUNICATIONS PARENT, INC. AND SUBSIDIARIES

                                  (Unaudited)

Video providers


Video providers embrace revenues generated from conventional tv (TV)
providers supplied on to client prospects in addition to satellite tv for pc TV
providers supplied by means of varied satellite tv for pc suppliers. Video providers additionally
contains pay-per-view revenues, video on demand, tools leases, and video
promoting. We've got made the strategic determination to restrict gross sales of latest
conventional TV providers, specializing in our broadband merchandise and OTT video
choices. We're partnering with OTT video suppliers and count on this to develop as
OTT choices are provided with our broadband merchandise.
Video providers income declined $20 million, or 15%, to $117 million for the
three months ended March 31, 2023, as in comparison with the prior 12 months interval. The
decline was primarily pushed by linear video buyer losses, partially offset
by value will increase as in comparison with the prior 12 months interval.

Different


Different buyer income contains listing itemizing providers and switched entry
income. Switched entry income contains income derived from permitting different
carriers to make use of our community to originate and/or terminate their native and
long-distance voice site visitors. These switched entry providers are primarily billed
on a minutes-of-use foundation making use of tariffed charges filed with the FCC or state
companies.

Income from different buyer providers remained unchanged at $83 million for the three months ended March 31, 2023 in comparison with the interval of the earlier 12 months.

Grant and different revenue


Subsidy and different income elevated for the three months ended March 31, 2023,
in comparison with the prior 12 months interval, primarily because of RDOF, improve in subsidy
and different providers income.

 ($ in hundreds of thousands)                                      For the three months ended
 Subsidy and different income, March 31, 2022           $                      

5

 Change in RDOF, subsidy, and different providers income                        

12

 Change in different subsidies                                                  

5

 Subsidy and different income, March 31, 2023           $                         22



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                   PART I. FINANCIAL INFORMATION (Continued)

             FRONTIER COMMUNICATIONS PARENT, INC. AND SUBSIDIARIES

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                               OPERATING EXPENSES

The desk beneath presents our working bills for the intervals indicated:


                                For the three months     For the three months
  ($ in hundreds of thousands)                 ended March 31,          ended March 31,          ($)           %
                                        2023                     2022             Variance    Variance
  Working bills:
  Value of Service              $                  542   $                 

553 $ (11) (2) %

Gross sales, common and

  administrative bills                         417                      

435 (18) (4)%

Depreciation and

  amortization                                    330                      284           46        16 %

Restructuring prices and

  different expenses                                     8                       

54 (46) (85)%

  Whole working bills     $                1,297   $                1,326   $     (29)       (2) %


Value of service

Value of service bills embrace entry expenses and different third-party prices
straight attributable to connecting buyer areas to our community, video
content material prices and sure promotional prices. Such entry expenses and different
third-party prices exclude depreciation and amortization, and worker associated
bills.

Value of service declined $11 million for the three months ended March 31, 2023
as in comparison with the prior 12 months interval. For the three months ended March 31, 2023,
the lower in price of service expense was pushed by decrease video content material prices
because of declines in video prospects, non-renewal of sure content material
agreements and decreased CPE prices. These decreases greater than offset increased gasoline
and power costs, and out of doors service price will increase ensuing from elevated
inflation.

Promoting, common and administrative bills

Promoting, common and administrative bills (SG&A bills) embrace salaries, wages and associated advantages and prices for company and gross sales personnel, journey, insurance coverage, non-network hire, promoting and different administrative prices.


SG&A expense decreased by $18 million for the three months ended March 31, 2023
as in comparison with the prior 12 months interval. This lower was primarily a results of
decrease compensation and profit prices, and different charges, partially offset by
elevated commissions.

Pension and different post-employment advantages (“OPEB”) bills

We attribute sure pension/OPEB bills to service price and SG&A bills. Whole OPEB pension and repair expenses had been as follows:

                                                                   For the three
                                         For the three months   months ended March
  ($ in hundreds of thousands)                        ended March 31, 2023        31, 2022
  Whole pension/OPEB bills            $                 15   $                25
  Much less: prices capitalized into capital
  expenditures                                            (4)                   (6)
  Internet pension/OPEB expense               $                 11   $                19

Depreciation and amortization

For the three months ended March 31, 2023the rise within the depreciation cost is defined by the rise within the depreciation cost as a result of improve in property, plant and tools in service.

Restructuring prices and different expenses

Restructuring and different expenses embrace consulting and advisory charges, workforce reductions, transformation initiatives and different restructuring bills.

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             FRONTIER COMMUNICATIONS PARENT, INC. AND SUBSIDIARIES

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For the three months ended March 31, 2023, restructuring prices and different expenses
decreased $46 million, as a result of non-recurrence of a one-time lease impairment
cost of $44 million within the prior 12 months quarter, and decrease prices associated to
different restructuring actions, partially offset by increased severance and
worker prices.


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                   PART I. FINANCIAL INFORMATION (Continued)

             FRONTIER COMMUNICATIONS PARENT, INC. AND SUBSIDIARIES

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                     OTHER NON-OPERATING INCOME AND EXPENSE

                                       For the three        For the three
                                     months ended March   months ended March
                                            31,                  31,                 $             %
  ($ in hundreds of thousands)                           2023                 2022              Variance     Variance

  Funding and different revenue, internet   $                2   $              77      $     (75)            NM
  Curiosity expense                   $            (141)   $            (103)     $     (38)            37 %
  Revenue tax expense                 $                1   $              30      $     (29)          (97) %


NM - Not significant

Funding revenue and different revenue, internet


Funding and different revenue, internet decreased by $75 million for the three months
ended March 31, 2023, as in comparison with March 31, 2022. This lower was primarily
pushed by a remeasurement loss for our different postretirement profit obligation
of $20 million for the three months ended March 31, 2023, in comparison with a
remeasurement achieve of $54 million within the prior 12 months interval; a lower of $21
million in pension and different postretirement advantages; partially offset by an $19
million improve in curiosity and dividend revenue, as in comparison with the prior 12 months
interval.

Curiosity expense

For the three months ended March 31, 2023curiosity expense elevated $38 millionin comparison with the identical intervals in 2022. The rise in curiosity expense is especially because of the next debt stability, in addition to increased rates of interest.

Revenue tax expense (profit)


Through the three months ended March 31, 2023, we recorded an revenue tax expense
of $1 million on pre-tax revenue of $4 million. Through the three months ended
March 31, 2022, we recorded revenue tax expense of $30 million on pretax revenue
of $95 million.

Our efficient tax charges for the three months ended March 31, 2023 was 20.7% and for the three months ended March 31, 2022 was 31.6%.


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                   PART I. FINANCIAL INFORMATION (Continued)

             FRONTIER COMMUNICATIONS PARENT, INC. AND SUBSIDIARIES

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(b) Liquidity and capital sources


As of March 31, 2023, we had liquidity of roughly $2,696 million,
comprised of money and money equivalents of $1,132 million, $900 million of
short-term investments consisting of time period deposits incomes curiosity in extra of
conventional financial institution deposit charges, and positioned with banks with A-1/P-1 or equal
credit score high quality, and our out there capability on our undrawn revolving credit score
facility of $664 million.

Money move evaluation


As of March 31, 2023, we had unrestricted money and money equivalents aggregating
$1,132 million. For the three months ended March 31, 2023, we used money move
from operations, money available, and money from borrowings principally to fund our
money investing and financing actions, which had been primarily short-term
investments and capital expenditures.

On March 8, 2023, our consolidated subsidiary Frontier Communications Holdings,
LLC ("Frontier Holdings") issued $750 million mixture principal quantity of
8.625% first lien secured notes due 2031 in an providing pursuant to exemptions
from the registration necessities of the Securities Act. We intend to make use of the
internet proceeds of the providing to fund capital investments and working prices
arising from our fiber construct and growth of its fiber buyer base, and for
common company functions.

As of March 31, 2023, we had a working capital surplus of $233 million in contrast
to a $302 million surplus at December 31, 2022. The first driver for the
change within the working capital surplus at March 31, 2023 was a lower briefly
time period investments offset by a rise in accrued curiosity.

                  Money Flows supplied by Working Actions

Money move from working actions decreased $139 million For $389 million for the three months ended March 31, 2023 in comparison with the three months ended March 31, 2022. The general lower in money move from operations is especially because of modifications in working capital.

We payed $5 million And $2 million internet money taxes in the course of the three months ended March 31, 2023 and 2022, respectively.

                    Money Flows utilized by Investing Actions

Money flows utilized by investing actions had been $304 million for the three months
ended March 31, 2023, in comparison with money flows utilized in investing actions of
$1,345 million for the corresponding interval in 2022. Given the long-term nature
of our fiber construct, as of March 31, 2023, now we have invested $900 million money in
short-term investments to enhance curiosity revenue, whereas preserving funding
flexibility.

Capital expenditure


For the three months ended March 31, 2023 and 2022, our capital expenditures
had been $1,154 million and $447 million, respectively. The rise in capital
expenditures was pushed by elevated spending for fiber upgrades to our present
copper community. We count on money capital expenditures to be roughly $3.0
billion to $3.2 billion in 2023.

            Money Flows supplied from (utilized by) Financing Actions

Money flows supplied from financing actions elevated $737 million to $725
million for the three months ended March 31, 2023 as in comparison with the
corresponding interval in 2022. The rise in financing actions was primarily
pushed by $750 million proceeds from long-term debt borrowings.

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                   PART I. FINANCIAL INFORMATION (Continued)

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                                  (Unaudited)

Capital sources


Our major anticipated makes use of of liquidity are to fund the prices of operations,
working capital and capital expenditures and to fund curiosity funds on our
long-term debt. Our major sources of liquidity are money flows from operations,
money available and borrowing capability beneath our $900 million Revolving Facility
(as lowered by $236 million of revolver Letters of Credit score). As well as,
potential future sources of capital could embrace debt and fairness (or
equity-linked) financing.

On March 8, 2023, Frontier Holdings entered into an modification to its Revolving
Facility which, amongst different issues, (i) extends the maturity with respect to the
commitments of sure revolving lenders (along with sure amendments to
springing maturity provisions); (2) amends the monetary upkeep covenant
for the good thing about the Revolving Facility by growing the utmost first lien
leverage ratio thereunder to three.50:1.00, with step-downs to: (a) 3.25:1.00 in
2026; and (b) 3.00:1.00 in 2027 and persevering with thereafter; and (3) offers for
sure amendments to debt incurrence and different restrictive covenants.

Our Amended and Restated Credit score Settlement, together with our $1.4 billion time period mortgage
facility and $900 million Revolving Facility, and the indentures governing our
excellent secured first lien notes and second lien notes are described in
element in Observe 8 to the monetary statements contained in Half I of this report.
A abstract of sure covenants and our borrowing capability is supplied beneath.

Through the three months ended March 31, 2023, we paid $83 million of money
curiosity. Our long-term debt is described intimately in Observe 8 to the monetary
statements contained in Half I of this report and in our Annual Report on Kind
10-Ok for the 12 months ended December 31, 2022.

We've got assessed our present and anticipated funding necessities and our present
and anticipated sources of liquidity, and have decided, based mostly on our forecasted
monetary outcomes and monetary situation as of March 31, 2023, that our
working money flows and present money balances, can be sufficient to finance our
working capital necessities, fund capital expenditures, make required debt
curiosity and principal funds, pay taxes and make different funds over the subsequent
twelve months. A variety of elements, together with however not restricted to, lack of
prospects, pricing stress from elevated competitors, decrease subsidy and
switched entry revenues, and the impression of financial situations could negatively
have an effect on our money generated from operations.

Debt Covenants and Borrowing Capability
Our Amended and Restated Credit score Settlement contains traditional and customary damaging
covenants for mortgage agreements of this sort, together with covenants limiting us and
our restricted subsidiaries' (apart from sure covenants therein that are
restricted to subsidiary guarantors) capability to, amongst different issues, incur
further indebtedness, create liens on belongings, make investments, loans or
advances, interact in mergers, consolidations, gross sales of belongings and acquisitions,
pay dividends and distributions and make funds in respect of sure materials
subordinated indebtedness, in every case topic to customary exceptions for mortgage
agreements of this sort.
Our Amended and Restated Credit score Settlement additionally comprises a "monetary covenant"
which offers that our first lien leverage ratio shall not exceed as of the
final day of every fiscal quarter 3.50:1.00, with step-downs to: (a) 3.25:1.00 in
2026; and (b) 3.00:1.00 in 2027 and persevering with thereafter.
This monetary covenant is barely relevant for the good thing about the Revolving
Lenders (as outlined within the Amended and Restated Credit score Settlement) thereunder and
failure to adjust to the monetary covenant wouldn't trigger an Occasion of
Default with respect to any loans pursuant to our time period mortgage facility until and
till the Required Revolving Lenders (as outlined within the Amended and Restated
Credit score Settlement) have declared all quantities excellent beneath the revolving
facility to be instantly due and payable and all excellent commitments beneath
the revolving facility to be instantly terminated.
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                                  (Unaudited)

The indentures governing our First Lien Notes and Second Lien Notes additionally embrace
traditional and customary damaging covenants for debt securities of this sort,
together with covenants limiting us and our restricted subsidiaries' (apart from
sure covenants therein that are restricted to subsidiary guarantors) capability
to, amongst different issues, incur further indebtedness, create liens on belongings,
make investments, loans or advances, interact in mergers, consolidations, gross sales of
belongings and acquisitions, pay dividends and distributions and make funds in
respect of sure materials subordinated indebtedness, in every case topic to
customary exceptions for debt securities of this sort.
The indentures governing the excellent subsidiary debentures embrace covenants
that restrict such subsidiary's capability to create liens and/or merge or consolidate
with different firms. These covenants are topic to essential exceptions and
{qualifications}.
As of March 31, 2023, we had been in compliance with all the covenants beneath our
present indentures and the Amended and Restated Credit score Settlement.

Internet working losses


In reference to our emergence from chapter, we consummated a taxable
disposition of considerably all the belongings and/or subsidiary inventory of the
Firm. Sure of the web working losses ("NOLs") had been utilized in
offsetting beneficial properties from the disposition, sure of the NOLs had been extinguished as
a part of attribute discount and sure subsidiary NOLs had been carried over. Below
Part 338(h)(10) of the Code, Predecessor and Successor made elections to
step-up tax foundation of sure subsidiary belongings. Such Part 338(h)(10)
elections will generate depreciation and amortization expense going ahead,
which can end in NOLs. Such internet working losses can be carried ahead
indefinitely however can be topic to an 80% limitation on U.S. taxable revenue.

Future contractual obligations and commitments


There have been no materials modifications exterior the peculiar course of enterprise to
the knowledge supplied with respect to our contractual obligations, together with
indebtedness and buy and lease obligations, as disclosed in our Annual
Report on Kind 10-Ok for the 12 months ended December 31, 2022.

Future commitments

See “Regulatory Developments” beneath for info relating to Frontier’s recognized and potential future commitments associated to our participation within the FCCthe CAF Part II program and the RDOF Part I public sale.

Regulatory developments


Join America Fund ("CAF")/ Rural Digital Alternative Fund ("RDOF"): In 2015,
Frontier accepted the FCC's CAF Part II provide in 29 states, which supplied $332
million in annual assist and in return the Firm dedicated to make broadband
with at the very least 10 Mbps downstream/1 Mbps upstream speeds out there to
roughly 774,000 high-cost unserved or underserved areas inside its
footprint. This quantity included roughly 41,000 areas and $19 million
in annual assist associated to the 4 states of the Northwest Operations, which
had been disposed on Might 1, 2020. The deployment deadline for the CAF part II
program was December 31, 2021, and funding ended on that date. The FCC is
reviewing carriers' CAF II program completion information, and if the FCC determines
that the Firm didn't fulfill sure relevant CAF Part II necessities,
Frontier could possibly be required to return a portion of the funds beforehand obtained
and could also be topic to sure different necessities and obligations.

On January 30, 2020, the FCC adopted an order establishing the RDOF aggressive
reverse public sale to offer assist to serve high-cost areas. The FCC introduced
the outcomes of its RDOF Part I public sale on December 7, 2020. Frontier was
awarded roughly $371 million over ten years to construct gigabit-capable
broadband over a fiber-to-the-premises community to roughly 127,000
areas in eight states (California, Connecticut, Florida, Illinois, New York,
Pennsylvania, Texas, and West Virginia). Frontier can be required to finish
the buildout to the RDOF areas six years after funding begins, with interim
goal milestones over this era.
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             FRONTIER COMMUNICATIONS PARENT, INC. AND SUBSIDIARIES

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As a part of its RDOF order, the FCC indicated it could maintain a follow-on public sale
for the unawarded funding following the Part I public sale. Nonetheless, it stays
unsure whether or not any such follow-on public sale will happen given the latest passage
of great federal funding for broadband infrastructure.

Privateness: Our companies are topic to federal and state legal guidelines and laws
that impose varied restrictions and obligations associated to privateness and the
dealing with of shoppers' private info. Privateness-related laws has
been adopted in a lot of states by which we function. Sure state
necessities give shoppers elevated rights together with the fitting to know what
private info is being collected about them and acquire a duplicate of such
info, opt-out of the sale of private info or sharing of private
info for functions of sure focused promoting, and to request the
correction or deletion of this info. Complying with such legal guidelines, in addition to
different legislative and regulatory motion associated to privateness, may end in
elevated prices of compliance, claims in opposition to the Firm or investigations
associated to compliance, and elevated uncertainty within the use and availability of
sure client information.

Video Programming: Federal, state, and native governments extensively regulate
the video providers business. Our linear video providers are topic to, amongst
different issues: subscriber privateness laws; necessities that we stock a neighborhood
broadcast station or acquire consent to hold a neighborhood or distant broadcast
station; guidelines for franchise renewals and transfers; the style by which program
packages are marketed to subscribers; and program entry necessities.

We offer video programming in a few of our markets together with California,
Connecticut, Florida, Indiana, and Texas pursuant to franchises, permits and
comparable authorizations issued by state and native franchising authorities. Most
franchises require cost of a franchise charge as a requirement to the granting
of authority.

Many franchises set necessities for services and providers, in addition to particular customer support requirements and financial penalties for non-compliance. We imagine that we meet all materials requirements and necessities. Franchises are usually granted for mounted phrases and have to be periodically renewed.


Environmental Regulation: The native change service subsidiaries we function are
topic to federal, state, and native legal guidelines, and laws governing the use,
storage, disposal of, and publicity to hazardous supplies, the discharge of
pollution into the atmosphere and the remediation of contamination. As an
proprietor and former proprietor of property, we're topic to environmental legal guidelines that
may impose legal responsibility for all the price of cleanup at contaminated websites,
together with websites previously owned by us or our predecessors, no matter fault or
the lawfulness of the exercise that resulted in contamination. We imagine that
our operations are in substantial compliance with relevant environmental legal guidelines
and laws.

Vital Accounting Insurance policies and Estimates


The preparation of our monetary statements requires administration to make
estimates and assumptions. There are inherent uncertainties with respect to such
estimates and assumptions; accordingly, it's attainable that precise outcomes may
differ from these estimates and modifications to estimates may happen within the close to
time period. These important accounting estimates have been reviewed with the Audit
Committee of our Board of Administrators.

There have been no materials modifications in our important accounting insurance policies and estimates from the knowledge supplied in Part 7. “Administration’s Dialogue and Evaluation of Monetary Situation and Outcomes of Operations” included in our Annual Report on Kind 10. -Ok for the closed fiscal 12 months December 31, 2022.

Latest accounting pronouncements

For additional info relating to updates to FASB accounting requirements (“ASU”) which have been issued however not but adopted and that will impression the Firm, please confer with Observe 2 – “Pronouncements latest accounting” of the consolidated monetary statements included in Half I of this report for added info associated to latest accounting literature.

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                   PART I. FINANCIAL INFORMATION (Continued)

             FRONTIER COMMUNICATIONS PARENT, INC. AND SUBSIDIARIES

                                  (Unaudited)

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