荷兰皇家壳牌石油公司2023年第一季度财报（英文版）（13页）.pdf

1、#PoweringProgressFIRST QUARTER 2023 RESULTSStrong results underpinned by robust performanceMay 4,2023Shell plcShell plc|May 4,20232This presentation includes certain measures that are calculated and presented on the basis of methodologies other than in accordance with generally accepted accounting p

2、rinciples(GAAP)such as IFRS,including Adjusted Earnings,Adjusted EBITDA,CFFO excluding working capital movements,Cash capital expenditure,free cash flow,Divestment proceeds and Net debt.This information,along with comparable GAAP measures,is useful to investors because it provides a basis for measur

3、ing Shell plcs operating performance and ability to retire debt and invest in new business opportunities.Shell plcs management uses these financial measures,along with the most directly comparable GAAP financial measures,in evaluating the business performance.This presentation contains a forward-loo

4、king non-GAAP measure for cash capital expenditure and divestments.We are unable to provide a reconciliation of this forward-looking non-GAAP measure to the most comparable GAAP financial measure because certain information needed to reconcile the non-GAAP measure to the most comparable GAAP financi

5、al measure is dependent on future events some of which are outside the control of the company,such as oil and gas prices,interest rates and exchange rates.Moreover,estimating such GAAP measure with the required precision necessary to provide a meaningful reconciliation is extremely difficult and cou

6、ld not be accomplished without unreasonable effort.Non-GAAP measures in respect of future periods which cannot be reconciled to the most comparable GAAP financial measure are estimated in a manner which is consistent with the accounting policies applied in Shell plcs consolidated financial statement