Press Release: Plains All American Reports Fourth-Quarter and Full-Year 2025 Results

Dow Jones
Feb 06

HOUSTON, Feb. 06, 2026 (GLOBE NEWSWIRE) -- Plains All American Pipeline, L.P. (Nasdaq: PAA) and Plains GP Holdings (Nasdaq: PAGP) today reported fourth-quarter and full-year 2025 results, announced 2026 guidance and provided the following highlights:

Fourth Quarter and Full-Year 2025 Results

   -- Fourth-quarter and full-year 2025 Net income attributable to PAA of $342 
      million and $1.435 billion, respectively, and 2025 Net cash provided by 
      operating activities of $785 million and $2.94 billion, respectively 
 
   -- Delivered fourth-quarter and full-year 2025 Adjusted EBITDA attributable 
      to PAA of $738 million and $2.833 billion, respectively 
 
   -- Pro forma leverage ratio of 3.9x at year-end 2025; expect to return 
      toward the midpoint of the target range of 3.25 to 3.75x following 
      anticipated closing of the NGL divestiture toward the end of the first 
      quarter 2026 
 
   -- In November, Plains successfully raised $750 million in aggregate senior 
      unsecured notes with proceeds allocated toward the reduction of 
      commercial paper and funding the EPIC acquisition (now Cactus III) 
 
   -- In November, Plains also paid off a $1.1 billion EPIC term loan assumed 
      as part of the EPIC acquisition by issuing a $1.1 billion senior 
      unsecured term loan at PAA 

2026 Outlook and Key Highlights

   -- Expect full-year 2026 Adjusted EBITDA attributable to PAA midpoint of 
      $2.75 billion +/- $75 million (assumes one quarter of NGL contribution of 
      $100 million) 
 
   -- Capture efficiency initiatives of approximately $100 million of cost 
      savings through 2027 (with approximately half realized in 2026); coupled 
      with $50 million of synergies expected on Cactus III, these initiatives 
      create self-help growth opportunities despite expectation of a relatively 
      flat Permian production profile for 2026 
 
   -- Announced annualized distribution increase of $0.15 per unit payable 
      February 13, 2026, representing a 10% aggregate increase in the 
      annualized distribution rate versus 2025 levels (new annualized 
      distribution rate of $1.67 per unit) 
 
   -- Distribution Coverage ratio threshold lowered from 160% to 150% 
      reflecting more predictable cash flow and providing multi-year runway for 
      targeted annual distribution growth of $0.15 per unit 
 
   -- Expect strong Adjusted Free Cash flow generation of approximately $1.80 
      billion (excluding changes in Assets & Liabilities and anticipated cash 
      proceeds from the NGL divestiture) 
 
   -- Remain focused on disciplined capital investments, anticipating full-year 
      2026 Growth Capital of +/- $350 million and Maintenance Capital of +/- 
      $165 million net to Plains 

"Last year we took significant steps to transition the company toward becoming the premier North American pure play crude oil midstream provider, including the announced sale of our Canadian NGL business and the acquisition of Cactus III. For 2026, the team is focused on closing the pending NGL sale, realizing synergies on the Cactus III acquisition and driving efficiency initiatives throughout the organization. These self-help actions provide levers for efficient growth in an otherwise volatile near-term oil macro environment. We also remain committed to our multi-year capital allocation framework and returning cash to unitholders as evidenced by the recent $0.15 per unit increase in our annualized distribution rate, bringing the distribution yield to 8.5%. In addition, we have elected to lower our Distribution Coverage ratio threshold from 160% to 150%, thereby paving the way for additional return of capital to unitholders. I'm pleased with the progress being made as we transition into a more focused, streamlined organization that should be well positioned for improving oil market fundamentals into the future," said Willie Chiang, Chairman, CEO and President.

Financial Reporting Considerations for Pending Sale of Canadian NGL Business

On June 17, 2025, we entered into a definitive agreement to sell substantially all of our NGL business in Canada (the "Canadian NGL Business") to Keyera Corp. This transaction is expected to close toward the end of the first quarter of 2026 and is subject to the satisfaction or waiver of customary closing conditions, including receipt of regulatory approvals. While we will divest the Canadian NGL Business as part of the transaction, we will retain substantially all NGL assets in the United States and will also retain all crude oil assets in Canada.

We have determined that the operations of the Canadian NGL Business meet the criteria for classification as held for sale and for discontinued operations reporting and have applied these changes retrospectively to all periods presented. Results throughout this release specify if they are presented from continuing operations (which exclude the results of the Canadian NGL Business) and/or discontinued operations.

Plains All American Pipeline

Summary Financial Information (unaudited)

(in millions, except per unit data)

 
                   Three Months                Twelve Months 
                  Ended December               Ended December 
                        31,            %            31,            % 
                 -----------------            ---------------- 
GAAP Results 
(1)                2025     2024     Change     2025     2024    Change 
--------------    ------   ------   --------   ------   ------  -------- 
Net income 
 attributable 
 to PAA (2)      $   342  $    36         **  $ 1,435  $   772    86% 
Diluted net 
 income/(loss) 
 per common 
 unit            $  0.41  $ (0.04)        **  $  1.66  $  0.73   127% 
Diluted 
 weighted 
 average common 
 units 
 outstanding         706      704    --%          704      702    --% 
Net cash 
 provided by 
 operating 
 activities      $   785  $   726     8%      $ 2,936  $ 2,490    18% 
Distribution 
 per common 
 unit declared 
 for the 
 period          $0.4175  $0.3800    10%      $1.5575  $1.3325    17% 
 
 
                        Three Months               Twelve Months 
                       Ended December              Ended December 
                            31,            %            31,            % 
                      ----------------            ---------------- 
Non-GAAP Results 
(1) (3)                 2025     2024    Change     2025     2024    Change 
-------------------    ------    ----   --------   ------    -----  -------- 
Adjusted net income 
 attributable to PAA 
 (2)                  $   334   $ 357    (6  ) %  $ 1,352   $1,318   3% 
Diluted adjusted net 
 income per common 
 unit                 $  0.40   $0.42    (5  ) %  $  1.54   $ 1.51   2% 
Adjusted EBITDA       $   875   $ 867     1%      $ 3,374   $3,326   1% 
Adjusted EBITDA 
 attributable to PAA 
 (2)                  $   738   $ 729     1%      $ 2,833   $2,779   2% 
Implied DCF per 
 common unit and 
 common unit 
 equivalent           $  0.68   $0.64     6%      $  2.61   $ 2.49   5% 
Adjusted Free Cash 
 Flow (4)             $(1,219)  $ 365         **  $  (875)  $1,247        ** 
Adjusted Free Cash 
 Flow after 
 Distributions (4)    $(1,541)  $  79         **  $(2,170)  $  102        ** 
Adjusted Free Cash 
 Flow (Excluding 
 Changes in Assets & 
 Liabilities) (4)     $(1,222)  $ 134         **  $  (821)  $1,173        ** 
Adjusted Free Cash 
 Flow after 
 Distributions 
 (Excluding Changes 
 in Assets & 
 Liabilities) (4)     $(1,544)  $(152)        **  $(2,116)  $   28        ** 
 

________________________

** Indicates that variance as a percentage is not meaningful.

(1) Includes results from continuing operations and discontinued operations for all periods presented. See the tables attached hereto for additional information.

(2) Excludes amounts attributable to noncontrolling interests in the Plains Oryx Permian Basin LLC (the "Permian JV"), Cactus II Pipeline LLC and Red River Pipeline LLC joint ventures.

(3) See the section of this release entitled "Non-GAAP Financial Measures and Selected Items Impacting Comparability" and the tables attached hereto for information regarding our Non-GAAP financial measures, including their reconciliation to the most directly comparable measures as reported in accordance with GAAP, and certain selected items that PAA believes impact comparability of financial results between reporting periods.

(4) Fourth-quarter and full-year 2025 includes the impact of a net cash outflow of $1.786 billion and $2.651 billion, respectively, for acquisitions, including our Cactus III acquisition completed during the fourth quarter of 2025.

Disaggregation of Adjusted EBITDA by Product (1) (2) (unaudited)

(in millions)

 
                                      Adjusted EBITDA      Adjusted EBITDA 
                                       from Crude Oil          from NGL 
                                    -------------------  ------------------- 
Three Months Ended December 31, 
 2025                                $         611         $      122 
                                        ==========  ===  ===  ======= 
Three Months Ended December 31, 
 2024                                $         569         $      154 
                                        ==========  ===  ===  =======  ===== 
Percentage change versus 2024 
 period                                          7%               (21)% 
                                                                       === 
 
                                      Adjusted EBITDA      Adjusted EBITDA 
                                       from Crude Oil          from NGL 
                                    -------------------  ------------------- 
Twelve Months Ended December 31, 
 2025                                $       2,344         $      469 
                                        ==========  ===  ===  =======  ===== 
Twelve Months Ended December 31, 
 2024                                $       2,276         $      480 
                                        ==========  ===  ===  =======  ===== 
Percentage change versus 2024 
 period                                          3%                (2)% 
                                        ==========       ============  === 
 

________________________

(1) Includes results from continuing operations and discontinued operations for all periods presented.

(2) See the section of this release entitled "Non-GAAP Financial Measures and Selected Items Impacting Comparability" and the tables attached hereto for information regarding our Non-GAAP financial measures, including their reconciliation to the most directly comparable measures as reported in accordance with GAAP, and certain selected items that PAA believes impact comparability of financial results between reporting periods.

Fourth-quarter 2025 Adjusted EBITDA from Crude Oil increased 7% versus comparable 2024 results. Favorable results in the 2025 period from (i) contributions from recently completed bolt-on acquisitions, including our Cactus III pipeline acquisition, (ii) higher volumes on our pipelines and (iii) tariff escalations were offset by the impact of (iv) certain Permian long-haul pipeline contract rate resets and (v) lower commodity prices.

Fourth-quarter 2025 Adjusted EBITDA from NGL decreased 21% versus comparable 2024 results primarily due to lower sales volumes and lower weighted average frac spreads.

Plains GP Holdings

PAGP owns an indirect non-economic controlling interest in PAA's general partner and an indirect limited partner interest in PAA. As the control entity of PAA, PAGP consolidates PAA's results into its financial statements, which is reflected in the condensed consolidating balance sheet and income statement tables attached hereto.

Conference Call and Webcast Instructions

PAA and PAGP will hold a joint conference call at 9:00 a.m. CT on Friday, February 6, 2026 to discuss fourth-quarter performance and related items.

To access the internet webcast, please go to https://edge.media-server.com/mmc/p/3ksb2gmv/.

Alternatively, the webcast can be accessed on our website at https://ir.plains.com/news-events/events-presentations. Following the live webcast, an audio replay will be available on our website and will be accessible for a period of 365 days. Slides will be posted prior to the call at the above referenced website.

Non-GAAP Financial Measures and Selected Items Impacting Comparability

To supplement our financial information presented in accordance with GAAP, management uses additional measures known as "non-GAAP financial measures" in its evaluation of past performance and prospects for the future and to assess the amount of cash that is available for distributions, debt repayments, common equity repurchases and other general partnership purposes. The primary additional measures used by management are Adjusted EBITDA, Adjusted EBITDA attributable to PAA, Implied Distributable Cash Flow ("DCF"), Adjusted Free Cash Flow and Adjusted Free Cash Flow after Distributions.

Our definition and calculation of certain non-GAAP financial measures may not be comparable to similarly-titled measures of other companies. Adjusted EBITDA, Adjusted EBITDA attributable to PAA, Implied DCF and certain other non-GAAP financial performance measures are reconciled to Net Income, and Adjusted Free Cash Flow, Adjusted Free Cash Flow after Distributions and certain other non-GAAP financial liquidity measures are reconciled to Net Cash Provided by Operating Activities (the most directly comparable measures as reported in accordance with GAAP) for the historical periods presented in the tables attached to this release, and should be viewed in addition to, and not in lieu of, our Consolidated Financial Statements and accompanying notes. In addition, we encourage you to visit the Investor Relations section of our website at www.plains.com (navigate to the "Financials" tab, then click on "Quarterly Results"), which presents a reconciliation of our commonly used non-GAAP and supplemental financial measures. We do not reconcile non-GAAP financial measures on a forward-looking basis as it is impractical to do so without unreasonable effort.

Non-GAAP Financial Performance Measures

Adjusted EBITDA is defined as earnings from continuing operations and discontinued operations before (i) interest expense, (ii) income tax (expense)/benefit from continuing operations and discontinued operations, (iii) depreciation and amortization (including our proportionate share of depreciation and amortization, including write-downs related to cancelled projects and impairments, of unconsolidated entities) from continuing operations and discontinued operations, (iv) gains and losses on asset sales, asset impairments and other, net from continuing operations and discontinued operations, (v) gains on investments in unconsolidated entities, net and (vi) interest income on promissory notes by and among certain Plains entities, and (vii) adjusted for certain selected items impacting comparability. Adjusted EBITDA attributable to PAA excludes the portion of Adjusted EBITDA that is attributable to noncontrolling interests. Adjusted EBITDA disaggregated by product (e.g., Adjusted EBITDA from Crude Oil and Adjusted EBITDA from NGL) excludes amounts related to Other income/(expense).

Management believes that the presentation of Adjusted EBITDA, Adjusted EBITDA attributable to PAA and Implied DCF provides useful information to investors regarding our performance and results of operations because these measures, when used to supplement related GAAP financial measures, (i) provide additional information about our operating performance and ability to fund distributions to our unitholders through cash generated by our operations and (ii) provide investors with the same financial analytical framework upon which management bases financial, operational, compensation and planning/budgeting decisions. We also present these and additional non-GAAP financial measures, including adjusted net income attributable to PAA and basic and diluted adjusted net income per common unit, as they are measures that investors, rating agencies and debt holders have indicated are useful in assessing us and our results of operations. These non-GAAP financial performance measures may exclude, for example, (i) charges for obligations that are expected to be settled with the issuance of equity instruments, (ii) gains and losses on derivative instruments that are related to underlying activities in another period (or the reversal of such adjustments from a prior period), gains and losses on derivatives that are either related to investing activities (such as the purchase of linefill) or purchases of long-term inventory, and inventory valuation adjustments, as applicable, (iii) long-term inventory costing adjustments, (iv) items that are not indicative of our operating results and/or (v) other items that we believe should be excluded in understanding our operating performance. These measures may be further adjusted to include amounts related to deficiencies associated with minimum volume commitments whereby we have billed the counterparties for their deficiency obligation and such amounts are recognized as deferred revenue in "Other current liabilities" in our Consolidated Financial Statements. We also adjust for amounts billed by our equity method investees related to deficiencies under minimum volume commitments. Such amounts are presented net of applicable amounts subsequently recognized into revenue. Furthermore, the calculation of these measures contemplates tax effects as a separate reconciling item, where applicable. We have defined all such items as "selected items impacting comparability." Due to the nature of the selected items, certain selected items impacting comparability may impact certain non-GAAP financial measures, referred to as adjusted results, but not impact other non-GAAP financial measures. We do not necessarily consider all of our selected items impacting comparability to be non-recurring, infrequent or unusual, but we believe that an understanding of these selected items impacting comparability is material to the evaluation of our operating results and prospects.

Although we present selected items impacting comparability that management considers in evaluating our performance, you should also be aware that the items presented do not represent all items that affect comparability between the periods presented. Variations in our operating results are also caused by changes in volumes, prices, exchange rates, mechanical interruptions, acquisitions, divestitures, investment capital projects and numerous other factors. These types of variations may not be separately identified in this release, but will be discussed, as applicable, in management's discussion and analysis of operating results in our Annual Report on Form 10-K.

Non-GAAP Financial Liquidity Measures

Management uses the non-GAAP financial liquidity measures Adjusted Free Cash Flow and Adjusted Free Cash Flow after Distributions to assess the amount of cash that is available for distributions, debt repayments, common equity repurchases and other general partnership purposes. Adjusted Free Cash Flow is defined as Net Cash Provided by Operating Activities, less Net Cash Provided by/(Used in) Investing Activities, which primarily includes acquisition, investment and maintenance capital expenditures, investments in unconsolidated entities and related party notes and the impact from the purchase and sale of linefill, net of proceeds from the sales of assets and further impacted by distributions to and contributions from noncontrolling interests and proceeds from the issuance of related party notes. Adjusted Free Cash Flow is further reduced by cash distributions paid to our preferred and common unitholders to arrive at Adjusted Free Cash Flow after Distributions.

We also present these measures and additional non-GAAP financial liquidity measures as they are measures that investors have indicated are useful. We present Adjusted Free Cash Flow (Excluding Changes in Assets & Liabilities) for use in assessing our underlying business liquidity and cash flow generating capacity excluding fluctuations caused by timing of when amounts earned or incurred were collected, received or paid from period to period. Adjusted Free Cash Flow (Excluding Changes in Assets & Liabilities) is defined as Adjusted Free Cash Flow excluding the impact of "Changes in assets and liabilities, net of acquisitions" on our Condensed Consolidated Statements of Cash Flows. Adjusted Free Cash Flow (Excluding Changes in Assets & Liabilities) is further reduced by cash distributions paid to our preferred and common unitholders to arrive at Adjusted Free Cash Flow after Distributions (Excluding Changes in Assets & Liabilities).

Non-GAAP Financial Measures and Discontinued Operations

Management believes that the presentation of certain Non-GAAP financial performance measures, such as Adjusted EBITDA, Adjusted EBITDA attributable to PAA, Implied DCF, Adjusted Net Income attributable to PAA, Adjusted Net Income per Common Unit, Adjusted EBITDA from Crude Oil and Adjusted EBITDA from NGL, and certain Non-GAAP financial liquidity measures, such as Adjusted Free Cash Flow and Adjusted Free Cash Flow (Excluding Changes in Assets & Liabilities), on a consolidated basis (e.g., the aggregate of continuing operations and discontinued operations) provides more relevant and useful information regarding our performance and results of operations than presenting such metrics only on a continuing operations or discontinued operations basis. In addition, as the potential sale of the Canadian NGL Business is not anticipated to close until the end of the first quarter of 2026, management continues to view the Canadian NGL Business as a component of our overall company performance and ability to fund distributions to our unitholders in the near term.

PLAINS ALL AMERICAN PIPELINE, L.P. AND SUBSIDIARIES

FINANCIAL SUMMARY (unaudited)

 
 
 

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

(in millions, except per unit data)

 
                    Three Months Ended  Twelve Months Ended 
                       December 31,         December 31, 
                    ------------------  -------------------- 
                      2025      2024      2025      2024 
                               ------              ------ 
REVENUES            $10,565   $12,035   $44,262   $48,889 
 
COSTS AND EXPENSES 
Purchases and 
 related costs        9,571    11,076    40,433    45,162 
Field operating 
 costs (1)              281       510     1,154     1,471 
General and 
 administrative 
 expenses                92        81       342       328 
Depreciation and 
 amortization           257       227       953       901 
(Gains)/losses on 
 asset sales, 
 asset impairments 
 and other, net           9       157       (54)      159 
  Total costs and 
   expenses          10,210    12,051    42,828    48,021 
 
OPERATING INCOME        355       (16)    1,434       868 
 
OTHER 
INCOME/(EXPENSE) 
Equity earnings in 
 unconsolidated 
 entities                89       154       382       452 
Gain on 
 investments in 
 unconsolidated 
 entities, net           --        15        31        15 
Interest expense, 
 net (2)               (159)     (112)     (554)     (430) 
Other income, net 
 (2)                     38        20       108        64 
                     ------    ------    ------    ------ 
 
INCOME FROM 
 CONTINUING 
 OPERATIONS BEFORE 
 TAX                    323        61     1,401       969 
Current income tax 
 benefit/(expense) 
 from continuing 
 operations              10       (10)       (1)      (82) 
Deferred income 
 tax expense from 
 continuing 
 operations              (8)       (6)      (14)       (5) 
                     ------    ------    ------    ------ 
INCOME FROM 
 CONTINUING 
 OPERATIONS, NET 
 OF TAX                 325        45     1,386       882 
 
INCOME FROM 
 DISCONTINUED 
 OPERATIONS, NET 
 OF TAX                 102        74       383       231 
 
NET INCOME              427       119     1,769     1,113 
Net income 
 attributable to 
 noncontrolling 
 interests              (85)      (83)     (334)     (341) 
                     ------    ------    ------    ------ 
NET INCOME 
 ATTRIBUTABLE TO 
 PAA                $   342   $    36   $ 1,435   $   772 
                     ======    ======    ======    ====== 
 
NET INCOME/(LOSS) 
PER COMMON UNIT: 
  Net 
  income/(loss) 
  allocated to 
  common 
  unitholders -- 
  Basic and 
  Diluted 
    Continuing 
     operations     $   187   $  (101)  $   786   $   283 
    Discontinued 
     operations         102        74       383       231 
                     ------    ------    ------    ------ 
  Net 
   income/(loss) 
   allocated to 
   common 
   unitholders -- 
   Basic and 
   Diluted          $   289   $   (27)  $ 1,169   $   514 
                     ======    ======    ======    ====== 
 
  Basic and 
   diluted 
   weighted 
   average common 
   units 
   outstanding          706       704       704       702 
 
  Basic and 
  diluted net 
  income/(loss) 
  per common 
  unit: 
    Continuing 
     operations     $  0.26   $ (0.15)  $  1.12   $  0.40 
    Discontinued 
     operations     $  0.15   $  0.11   $  0.54   $  0.33 
                     ------    ------    ------    ------ 
  Basic and 
   diluted net 
   income/(loss) 
   per common 
   unit             $  0.41   $ (0.04)  $  1.66   $  0.73 
                     ======    ======    ======    ====== 
 

________________________

(1) For the three and twelve months ended December 31, 2024, Field operating costs include $225 million and $345 million, respectively, resulting from adjustments related to the Line 901 incident that occurred in May 2015, including the write-off of a receivable for Line 901 insurance proceeds in the fourth quarter of 2024 and settlements in the third quarter of 2024.

(2) Certain Plains entities have issued promissory notes by and among such entities to facilitate financing. "Interest expense, net" and "Other income, net" each include $22 million and $87 million for the three and twelve months ended December 31, 2025, respectively, and $17 million and $48 million for the three and twelve months ended December 31, 2024, respectively, related to interest on such related party promissory notes. These amounts offset and do not impact Net Income or Non-GAAP metrics such as Adjusted EBITDA, Implied DCF and Adjusted Free Cash Flow.

PLAINS ALL AMERICAN PIPELINE, L.P. AND SUBSIDIARIES

FINANCIAL SUMMARY (unaudited)

 
 
 

CONDENSED CONSOLIDATED BALANCE SHEET DATA

(in millions)

 
                                           December 31,     December 31, 
                                               2025             2024 
                                          --------------  ---------------- 
ASSETS 
Current assets (including Cash and cash 
 equivalents of $328 and $348, 
 respectively) (1)                         $       4,733   $       4,802 
Property and equipment, net                       16,860          13,446 
Investments in unconsolidated entities             2,846           2,811 
Intangible assets, net                             1,754           1,677 
Linefill                                             900             904 
Long-term operating lease right-of-use 
 assets, net                                         198             189 
Long-term inventory                                  214             242 
Long-term assets of discontinued 
 operations                                        2,557           2,349 
Other long-term assets, net                          107             142 
                                              ----------      ---------- 
Total assets                               $      30,169   $      26,562 
                                              ==========      ========== 
 
LIABILITIES AND PARTNERS' CAPITAL 
Current liabilities (2)                    $       4,931   $       4,950 
Senior notes, net                                  9,118           7,141 
Other long-term debt, net                          1,578              70 
Long-term operating lease liabilities                202             192 
Long-term liabilities of discontinued 
 operations                                          606             576 
Other long-term liabilities and deferred 
 credits                                             654             537 
                                              ----------      ---------- 
Total liabilities                                 17,089          13,466 
 
Partners' capital excluding 
 noncontrolling interests                          9,836           9,813 
Noncontrolling interests                           3,244           3,283 
                                              ----------      ---------- 
  Total partners' capital                         13,080          13,096 
                                              ----------      ---------- 
  Total liabilities and partners' 
   capital                                 $      30,169   $      26,562 
                                              ==========      ========== 
 

________________________

(1) Includes current assets of discontinued operations of $479 million and $415 million as of December 31, 2025 and December 31, 2024, respectively.

(2) Includes current liabilities of discontinued operations of $382 million and $350 million as of December 31, 2025 and December 31, 2024, respectively.

DEBT CAPITALIZATION RATIOS (1)

(in millions, except percentages)

 
                                            December 31,      December 31, 
                                                2025              2024 
                                          ----------------  ---------------- 
Short-term debt                            $       564       $       408 
Long-term debt                                  10,698             7,213 
                                              --------          -------- 
  Total debt                               $    11,262       $     7,621 
                                              ========          ======== 
 
Long-term debt                             $    10,698       $     7,213 
Partners' capital excluding 
 noncontrolling interests                        9,836             9,813 
                                              --------          -------- 
  Total book capitalization excluding 
   noncontrolling interests ("Total book 
   capitalization")                        $    20,534       $    17,026 
                                              ========          ======== 
     Total book capitalization, 
      including short-term debt            $    21,098       $    17,434 
                                              ========          ======== 
 
Long-term debt-to-total book 
 capitalization                                     52%               42% 
Total debt-to-total book capitalization, 
 including short-term debt                          53%               44% 
 

________________________

(1) Includes results from continuing operations and discontinued operations for all periods presented.

PLAINS ALL AMERICAN PIPELINE, L.P. AND SUBSIDIARIES

FINANCIAL SUMMARY (unaudited)

 
 
 

COMPUTATION OF BASIC AND DILUTED NET INCOME/(LOSS) PER COMMON UNIT

(in millions, except per unit data)

 
                     Three Months Ended      Twelve Months Ended 
                         December 31,            December 31, 
                    --------------------- 
                        2025       2024        2025        2024 
                                   -----       -----       ---- 
Basic and Diluted 
Net Income/(Loss) 
per Common Unit 
 
Continuing 
Operations: 
  Income from 
   continuing 
   operations, net 
   of tax            $   325      $   45    $  1,386      $ 882 
  Net income 
   attributable to 
   noncontrolling 
   interests             (85)        (83)       (334)      (341) 
                        ----       -----       -----       ---- 
  Net income from 
   continuing 
   operations 
   attributable to 
   PAA               $   240      $  (38)   $  1,052      $ 541 
  Distributions to 
   Series A 
   preferred 
   unitholders           (36)        (44)       (146)      (175) 
  Distributions to 
   Series B 
   preferred 
   unitholders           (17)        (19)        (70)       (78) 
  Amounts 
   allocated to 
   participating 
   securities             (1)         (1)        (11)       (10) 
  Impact from 
   repurchase of 
   Series A 
   preferred units 
   (1)                    --          --         (43)        -- 
  Other                    1           1           4          5 
                        ----       -----       -----       ---- 
    Net 
     income/(loss) 
     from 
     continuing 
     operations 
     allocated to 
     common 
     unitholders - 
     Basic and 
     Diluted (2)     $   187      $ (101)   $    786      $ 283 
 
Discontinued 
Operations: 
    Net income 
     from 
     discontinued 
     operations 
     allocated to 
     common 
     unitholders - 
     Basic and 
     Diluted (3)     $   102      $   74    $    383      $ 231 
 
Net income/(loss) 
 allocated to 
 common 
 unitholders - 
 Basic and 
 Diluted             $   289      $  (27)   $  1,169      $ 514 
                        ====       =====       =====       ==== 
 
Basic and diluted 
 weighted average 
 common units 
 outstanding (4) 
 (5)                     706         704         704        702 
 
Basic and diluted 
net income/(loss) 
per common unit 
  Continuing 
   operations        $  0.26      $(0.15)   $   1.12      $0.40 
  Discontinued 
   operations        $  0.15      $ 0.11    $   0.54      $0.33 
                        ----       -----       -----       ---- 
    Basic and 
     diluted net 
     income/(loss) 
     per common 
     unit            $  0.41      $(0.04)   $   1.66      $0.73 
                        ====       =====       =====       ==== 
 

________________________

(1) We repurchased approximately 12.7 million Series A preferred units on January 31, 2025. The difference between the cash we paid for the repurchase of such units and their carrying value on our balance sheet is considered a return to Series A preferred unitholders for the calculation of net income from continuing operations allocated to common unitholders.

(2) We calculate net income/(loss) from continuing operations allocated to common unitholders based on the distributions pertaining to the current period's net income. After adjusting for the appropriate period's distributions, the remaining undistributed earnings or excess distributions over earnings, if any, are allocated to common unitholders and participating securities in accordance with the contractual terms of our partnership agreement in effect for the period and as further prescribed under the two-class method.

(3) Net income from discontinued operations allocated to common unitholders is Income from discontinued operations, net of tax as presented on our Condensed Consolidated Statements of Operations.

(4) The possible conversion of our Series A preferred units was excluded from the calculation of diluted net income/(loss) per common unit from continuing operations for each of the three and twelve months ended December 31, 2025 and 2024 as the effect was antidilutive.

(5) Our equity-indexed compensation plan awards that contemplate the issuance of common units are considered potentially dilutive unless (i) they become vested only upon the satisfaction of a performance condition and (ii) that performance condition has yet to be satisfied. Equity-indexed compensation plan awards that are deemed to be dilutive are reduced by a hypothetical common unit repurchase based on the remaining unamortized fair value, as prescribed by the treasury stock method in guidance issued by the FASB.

PLAINS ALL AMERICAN PIPELINE, L.P. AND SUBSIDIARIES

FINANCIAL SUMMARY (unaudited)

 
 
 

CONDENSED CONSOLIDATED CASH FLOW DATA

(in millions)

 
                                                  Twelve Months Ended 
                                                      December 31, 
                                               ------------------------- 
                                                    2025       2024 
                                                              ------- 
CASH FLOWS FROM OPERATING ACTIVITIES 
Net income                                      $    1,769   $  1,113 
Reconciliation of net income to net cash 
provided by operating activities: 
  Income from discontinued operations, net of 
   tax                                                (383)      (231) 
  Depreciation and amortization                        953        901 
  (Gains)/losses on asset sales, asset 
   impairments and other, net                          (54)       159 
  Equity-indexed compensation expense                   49         50 
  Deferred income tax expense                           14          5 
  (Gain)/loss on foreign currency revaluation           13        (12) 
  Settlement of terminated interest rate 
   hedging instruments                                  37         57 
  Equity earnings in unconsolidated entities          (382)      (452) 
  Distributions on earnings from 
   unconsolidated entities                             486        505 
  Gain on investments in unconsolidated 
   entities, net                                       (31)       (15) 
  Other                                                 15         17 
  Changes in assets and liabilities, net of 
   acquisitions                                        (34)       139 
                                                   -------    ------- 
    Cash provided by operating activities - 
     continuing operations                           2,452      2,236 
    Cash provided by operating activities - 
     discontinued operations                           484        254 
                                                   -------    ------- 
    Net cash provided by operating activities        2,936      2,490 
 
CASH FLOWS FROM INVESTING ACTIVITIES 
  Cash used in investing activities - 
   continuing operations                            (3,572)    (1,334) 
  Cash used in investing activities - 
   discontinued operations                            (197)      (170) 
                                                   -------    ------- 
    Net cash used in investing activities (1) 
     (2)                                            (3,769)    (1,504) 
 
CASH FLOWS FROM FINANCING ACTIVITIES 
    Net cash provided by/(used in) financing 
     activities (1)                                    799     (1,077) 
 
  Effect of translation adjustment - 
   continuing operations                                14        (13) 
  Effect of translation adjustment - 
   discontinued operations                              --          2 
 
Net decrease in cash and cash equivalents and 
 restricted cash                                       (20)      (102) 
 
Cash and cash equivalents and restricted 
 cash, beginning of period                             348        450 
                                                   -------    ------- 
Cash and cash equivalents and restricted 
 cash, end of period                            $      328   $    348 
                                                   =======    ======= 
 

________________________

(1) Certain Plains entities have issued promissory notes by and among such entities to facilitate financing. For the twelve months ended December 31, 2025 and 2024, "Net cash used in investing activities" includes a cash outflow of approximately $330 million and $629 million, respectively, associated with our investment in related party notes. An equal and offsetting cash inflow associated with our issuance of related party notes is included in "Net cash provided by/(used in) financing activities."

(2) The 2025 period includes a net cash outflow of $2.651 billion for acquisitions, including our Cactus III acquisition completed during the fourth quarter of 2025.

PLAINS ALL AMERICAN PIPELINE, L.P. AND SUBSIDIARIES

FINANCIAL SUMMARY (unaudited)

 
 
 

CAPITAL EXPENDITURES (1)

(in millions)

 
                      Net to PAA(2)             Consolidated 
                  ----------------------  ------------------------ 
                    Three       Twelve      Three 
                    Months      Months      Months       Twelve 
                    Ended       Ended       Ended     Months Ended 
                   December    December    December     December 
                     31,         31,         31,          31, 
                  ---------- 
                  2025  2024  2025  2024  2025  2024  2025   2024 
                  ----  ----  ----  ----  ----  ----  ----  ------ 
Investment 
capital 
expenditures: 
  Crude Oil       $ 96  $ 55  $409  $214  $115  $ 80  $520  $300 
  NGL(3)            11    41    99   115    11    41    99   115 
                   ---   ---   ---   ---   ---   ---   ---   --- 
Total Investment 
 capital 
 expenditures      107    96   508   329   126   121   619   415 
Total 
 Maintenance 
 capital 
 expenditures(4)    62    68   211   242    65    73   226   261 
                   ---   ---   ---   ---   ---   ---   ---   --- 
Total Investment 
 and Maintenance 
 capital 
 expenditures     $169  $164  $719  $571  $191  $194  $845  $676 
                   ===   ===   ===   ===   ===   ===   ===   === 
 

________________________

(1) Includes results from continuing operations and discontinued operations for all periods presented.

(2) Excludes expenditures attributable to noncontrolling interests.

(3) See the "Discontinued Operations Detail" section for amounts attributable to discontinued operations.

(4) See the "Selected Financial Data by NGL" section for amounts attributable to discontinued operations.

PLAINS ALL AMERICAN PIPELINE, L.P. AND SUBSIDIARIES

FINANCIAL SUMMARY (unaudited)

 
 
 

NON-GAAP RECONCILIATIONS

(in millions, except per unit and ratio data)

Computation of Basic and Diluted Adjusted Net Income Per Common Unit (1) (2) :

 
                  Three Months Ended      Twelve Months Ended 
                      December 31,            December 31, 
                  -------------------  ------------------------- 
                      2025     2024        2025         2024 
                               -----                   ------ 
Basic and 
Diluted Adjusted 
Net Income per 
Common Unit 
Net income 
 attributable to 
 PAA               $    342   $   36    $  1,435      $   772 
  Selected items 
   impacting 
   comparability 
   - Adjusted 
   net income 
   attributable 
   to PAA (3)            (8)     321         (83)         546 
                      -----    -----       -----       ------ 
Adjusted net 
 income 
 attributable to 
 PAA               $    334   $  357    $  1,352      $ 1,318 
  Distributions 
   to Series A 
   preferred 
   unitholders          (36)     (44)       (146)        (175) 
  Distributions 
   to Series B 
   preferred 
   unitholders          (17)     (19)        (70)         (78) 
  Amounts 
   allocated to 
   participating 
   securities            (1)      (1)        (11)         (11) 
  Impact from 
   repurchase of 
   Series A 
   preferred 
   units (4)             --       --         (43)          -- 
  Other                   1        1           4            5 
                      -----    -----       -----       ------ 
Adjusted net 
 income 
 allocated to 
 common 
 unitholders       $    281   $  294    $  1,086      $ 1,059 
                      =====    =====       =====       ====== 
 
Basic and 
 diluted 
 weighted 
 average common 
 units 
 outstanding (5) 
 (6)                    706      704         704          702 
 
Basic and 
 diluted 
 adjusted net 
 income per 
 common unit       $   0.40   $ 0.42    $   1.54      $  1.51 
                      =====    =====       =====       ====== 
 

________________________

(1) We calculate adjusted net income allocated to common unitholders based on the distributions pertaining to the current period's net income. After adjusting for the appropriate period's distributions, the remaining undistributed earnings or excess distributions over earnings, if any, are allocated to the common unitholders and participating securities in accordance with the contractual terms of our partnership agreement in effect for the period and as further prescribed under the two-class method.

(2) Includes results from continuing operations and discontinued operations for all periods presented.

(3) See the "Selected Items Impacting Comparability" table for additional information.

(4) We repurchased approximately 12.7 million Series A preferred units on January 31, 2025. The difference between the cash we paid for the repurchase of such units and their carrying value on our balance sheet is considered a return to Series A preferred unitholders for the calculation of adjusted net income allocated to common unitholders.

(5) The possible conversion of our Series A preferred units was excluded from the calculation of diluted adjusted net income per common unit for each of the three and twelve months ended December 31, 2025 and 2024 as the effect was antidilutive.

(6) Our equity-indexed compensation plan awards that contemplate the issuance of common units are considered potentially dilutive unless (i) they become vested only upon the satisfaction of a performance condition and (ii) that performance condition has yet to be satisfied. Equity-indexed compensation plan awards that are deemed to be dilutive are reduced by a hypothetical common unit repurchase based on the remaining unamortized fair value, as prescribed by the treasury stock method in guidance issued by the FASB.

Net Income/(Loss) Per Common Unit to Adjusted Net Income Per Common Unit Reconciliation (1) :

 
                 Three Months Ended       Twelve Months Ended 
                     December 31,             December 31, 
                ---------------------  ------------------------- 
                     2025      2024         2025         2024 
                              ------                    ------ 
Basic and 
 diluted net 
 income/(loss) 
 per common 
 unit            $    0.41   $ (0.04)   $    1.66      $  0.73 
Selected items 
 impacting 
 comparability 
 per common 
 unit (2)            (0.01)     0.46        (0.12)        0.78 
                    ------    ------       ------       ------ 
Basic and 
 diluted 
 adjusted net 
 income per 
 common unit     $    0.40   $  0.42    $    1.54      $  1.51 
                    ======    ======       ======       ====== 
 

________________________

(1) Includes results from continuing operations and discontinued operations for all periods presented.

(2) See the "Selected Items Impacting Comparability" and the "Computation of Basic and Diluted Adjusted Net Income/(Loss) Per Common Unit" tables for additional information.

PLAINS ALL AMERICAN PIPELINE, L.P. AND SUBSIDIARIES

FINANCIAL SUMMARY (unaudited)

 
 
 

Net Income to Adjusted EBITDA attributable to PAA and Implied DCF Reconciliation:

 
                      Three Months Ended  Twelve Months Ended 
                         December 31,         December 31, 
                      ------------------  -------------------- 
                        2025      2024      2025      2024 
                                 ------              ------ 
Net Income (1)        $   427   $   119   $ 1,769   $ 1,113 
  Interest expense, 
   net of certain 
   items (2)              137        95       467       382 
  Income tax 
   (benefit)/expense 
   from continuing 
   operations              (2)       16        15        87 
  Income tax expense 
   from discontinued 
   operations              43        29       139        80 
  Depreciation and 
   amortization from 
   continuing 
   operations             257       227       953       901 
  Depreciation and 
   amortization from 
   discontinued 
   operations              --        31        57       125 
  (Gains)/losses on 
   asset sales, 
   asset impairments 
   and other, net 
   from continuing 
   operations               9       157       (54)      159 
  Losses on asset 
   sales, asset 
   impairments and 
   other, net from 
   discontinued 
   operations               6         2        21         1 
  Gain on 
   investments in 
   unconsolidated 
   entities, net           --       (15)      (31)      (15) 
  Depreciation and 
   amortization of 
   unconsolidated 
   entities (3)            22        26        84        84 
  Selected items 
   impacting 
   comparability - 
   Adjusted EBITDA 
   (1) (4)                (24)      180       (46)      409 
                       ------    ------    ------    ------ 
Adjusted EBITDA (1)   $   875   $   867   $ 3,374   $ 3,326 
  Adjusted EBITDA 
   attributable to 
   noncontrolling 
   interests             (137)     (138)     (541)     (547) 
                       ------    ------    ------    ------ 
Adjusted EBITDA 
 attributable to PAA 
 (1)                  $   738   $   729   $ 2,833   $ 2,779 
                       ======    ======    ======    ====== 
 
Adjusted EBITDA (1)   $   875   $   867   $ 3,374   $ 3,326 
  Interest expense, 
   net of certain 
   non-cash and 
   other items (5)       (132)      (92)     (452)     (365) 
  Maintenance 
   capital from 
   continuing 
   operations             (45)      (48)     (156)     (187) 
  Maintenance 
   capital from 
   discontinued 
   operations             (20)      (25)      (70)      (74) 
  Investment capital 
   of noncontrolling 
   interests (6)          (19)      (24)     (108)      (86) 
  Current income tax 
   expense from 
   continuing 
   operations              10       (10)       (1)      (82) 
  Current income tax 
   expense from 
   discontinued 
   operations             (38)      (42)      (99)     (113) 
  Distributions from 
   unconsolidated 
   entities in 
   excess of/(less 
   than) adjusted 
   equity earnings 
   (7)                     12        --        22        11 
  Distributions to 
   noncontrolling 
   interests (8)         (108)     (114)     (447)     (425) 
                       ------    ------    ------    ------ 
Implied DCF (1)       $   535   $   512   $ 2,063   $ 2,005 
  Preferred unit 
   cash 
   distributions 
   paid (8)               (54)      (63)     (225)     (254) 
                       ------    ------    ------    ------ 
Implied DCF 
 Available to Common 
 Unitholders (1)      $   481   $   449   $ 1,838   $ 1,751 
                       ======    ======    ======    ====== 
 
Weighted Average 
 Common Units 
 Outstanding              706       704       704       702 
Weighted Average 
 Common Units and 
 Common Unit 
 Equivalents              764       775       763       773 
Implied DCF per 
 Common Unit (1) 
 (9)                  $  0.68   $  0.64   $  2.61   $  2.49 
Implied DCF per 
 Common Unit and 
 Common Unit 
 Equivalent (1) 
 (10)                 $  0.68   $  0.64   $  2.61   $  2.49 
Cash Distribution 
 Paid per Common 
 Unit                 $0.3800   $0.3175   $1.5200   $1.2700 
Common Unit Cash 
 Distributions (8)    $   268   $   223   $ 1,070   $   891 
Common Unit 
Distribution 
Coverage Ratio (1)       1.79x     2.01x     1.72x       1.97x 
Implied DCF Excess 
 (1)                  $   213   $   226   $   768   $   860 
 

________________________

(1) Includes results from continuing operations and discontinued operations for all periods presented.

(2) Represents "Interest expense, net" as reported on our Condensed Consolidated Statements of Operations, net of interest income associated with promissory notes by and among certain Plains entities.

(3) Adjustment to exclude our proportionate share of depreciation and amortization expense (including write-downs related to cancelled projects and impairments) of unconsolidated entities.

(4) See the "Selected Items Impacting Comparability" table for additional information.

(5) Amount excludes certain non-cash items impacting interest expense such as amortization of debt issuance costs and terminated interest rate swaps and is net of interest income associated with promissory notes by and among certain Plains entities.

(6) Investment capital expenditures attributable to noncontrolling interests that reduce Implied DCF available to PAA common unitholders.

(7) Comprised of cash distributions received from unconsolidated entities less equity earnings in unconsolidated entities (adjusted for our proportionate share of depreciation and amortization, including write-downs related to cancelled projects and impairments, and selected items impacting comparability of unconsolidated entities)

(8) Cash distributions paid during the period presented.

(9) Implied DCF Available to Common Unitholders for the period divided by the weighted average common units outstanding for the period.

(10) Implied DCF Available to Common Unitholders for the period, adjusted for Series A preferred unit cash distributions paid, divided by the weighted average common units and common unit equivalents outstanding for the period. Our Series A preferred units are convertible into common units, generally on a one-for-one basis and subject to customary anti-dilution adjustments, in whole or in part, subject to certain minimum conversion amounts.

PLAINS ALL AMERICAN PIPELINE, L.P. AND SUBSIDIARIES

FINANCIAL SUMMARY (unaudited)

 
 
 

Net Income/(Loss) Per Common Unit to Implied DCF Per Common Unit and Common Unit Equivalent Reconciliation (1) :

 
                 Three Months Ended       Twelve Months Ended 
                     December 31,             December 31, 
                ---------------------  ------------------------- 
                     2025     2024          2025        2024 
                             -------                   ------- 
Basic net 
 income/(loss) 
 per common 
 unit            $    0.41  $  (0.04)   $    1.66   $     0.73 
Reconciling 
 items per 
 common unit 
 (2) (3)              0.27      0.68         0.95         1.76 
                    ------   -------       ------      ------- 
Implied DCF 
 per common 
 unit            $    0.68  $   0.64    $    2.61   $     2.49 
                    ======   =======       ======      ======= 
 
Basic net 
 income/(loss) 
 per common 
 unit            $    0.41  $  (0.04)   $    1.66   $     0.73 
Reconciling 
 items per 
 common unit 
 and common 
 unit 
 equivalent 
 (2) (4)              0.27      0.68         0.95         1.76 
                    ------   -------       ------      ------- 
Implied DCF 
 per common 
 unit and 
 common unit 
 equivalent      $    0.68  $   0.64    $    2.61   $     2.49 
                    ======   =======       ======      ======= 
 

________________________

(1) Includes results from continuing operations and discontinued operations for all periods presented.

(2) Represents adjustments to Net Income to calculate Implied DCF Available to Common Unitholders. See the "Net Income to Adjusted EBITDA attributable to PAA and Implied DCF Reconciliation" table for additional information.

(3) Based on weighted average common units outstanding for the periods of 706 million, 704 million, 704 million and 702 million, respectively.

(4) Based on weighted average common units outstanding for the periods, as well as weighted average Series A preferred units outstanding of 58 million, 71 million, 59 million and 71 million, for the periods presented, respectively.

PLAINS ALL AMERICAN PIPELINE, L.P. AND SUBSIDIARIES

FINANCIAL SUMMARY (unaudited)

 
 
 

Net Cash Provided by Operating Activities to Non-GAAP Financial Liquidity Measures Reconciliation:

 
                       Three Months 
                      Ended December   Twelve Months Ended 
                           31,             December 31, 
                     ----------------  -------------------- 
                       2025     2024     2025      2024 
                                ----              ------ 
Net cash provided 
 by operating 
 activities (1)      $   785   $ 726   $ 2,936   $ 2,490 
Adjustments to 
reconcile Net cash 
provided by 
operating 
activities to 
Adjusted Free Cash 
Flow: 
  Net cash used in 
   investing 
   activities (1) 
   (2) (3)            (1,937)   (264)   (3,769)   (1,504) 
  Cash 
   contributions 
   from 
   noncontrolling 
   interests              41      17        75        57 
  Cash 
   distributions 
   paid to 
   noncontrolling 
   interests (4)        (108)   (114)     (447)     (425) 
Proceeds from the 
 issuance of 
 related party 
 notes (2)                --      --       330       629 
                      ------    ----    ------    ------ 
Adjusted Free Cash 
 Flow (1) (5)        $(1,219)  $ 365   $  (875)  $ 1,247 
                      ======    ====    ======    ====== 
  Cash 
   distributions 
   (6)                  (322)   (286)   (1,295)   (1,145) 
                      ------    ----    ------    ------ 
Adjusted Free Cash 
 Flow after 
 Distributions (1) 
 (5) (7)             $(1,541)  $  79   $(2,170)  $   102 
                      ======    ====    ======    ====== 
 
                       Three Months 
                      Ended December   Twelve Months Ended 
                           31,             December 31, 
                     ----------------  -------------------- 
                        2025    2024      2025      2024 
                      ------    ----    ------    ------ 
Adjusted Free Cash 
 Flow (1) (5)        $(1,219)  $ 365   $  (875)  $ 1,247 
  Changes in assets 
   and liabilities, 
   net of 
   acquisitions (1) 
   (8)                    (3)   (231)       54       (74) 
                      ------    ----    ------    ------ 
Adjusted Free Cash 
 Flow (Excluding 
 Changes in Assets 
 & Liabilities) (1) 
 (9) (10)            $(1,222)  $ 134   $  (821)  $ 1,173 
                      ======    ====    ======    ====== 
  Cash 
   distributions 
   (6)                  (322)   (286)   (1,295)   (1,145) 
                      ------    ----    ------    ------ 
Adjusted Free Cash 
 Flow after 
 Distributions 
 (Excluding Changes 
 in Assets & 
 Liabilities) (1) 
 (9) (10)            $(1,544)  $(152)  $(2,116)  $    28 
                      ======    ====    ======    ====== 
 

________________________

(1) Includes results from continuing operations and discontinued operations for all periods presented.

(2) Certain Plains entities have issued promissory notes by and among such entities to facilitate financing. "Proceeds from the issuance of related party notes" has an equal and offsetting cash outflow associated with our investment in related party notes, which is included as a component of "Net cash used in investing activities."

(3) The three and twelve months ended December 31, 2025 includes a net cash outflow of $1.786 billion and $2.651 billion, respectively, for acquisitions, including our Cactus III acquisition completed during the fourth quarter of 2025.

(4) Cash distributions paid during the period presented.

(5) Management uses the non-GAAP financial liquidity measures Adjusted Free Cash Flow and Adjusted Free Cash Flow after Distributions to assess the amount of cash that is available for distributions, debt repayments, common equity repurchases and other general partnership purposes. Adjusted Free Cash Flow after Distributions shortages, if any, may be funded from previously established reserves, cash on hand or from borrowings under our credit facilities or commercial paper program.

(6) Cash distributions paid to preferred and common unitholders during the period.

(7) Excess Adjusted Free Cash Flow after Distributions is retained to establish reserves for future distributions, capital expenditures, debt reduction and other partnership purposes. Adjusted Free Cash Flow after Distributions shortages may be funded from previously established reserves, cash on hand or from borrowings under our credit facilities or commercial paper program.

(8) See the "Condensed Consolidated Cash Flow Data" table.

(9) Management uses the non-GAAP financial liquidity measures Adjusted Free Cash Flow (Excluding Changes in Assets & Liabilities) and Adjusted Free Cash Flow after Distributions (Excluding Changes in Assets & Liabilities) to assess the underlying business liquidity and cash flow generating capacity excluding fluctuations caused by timing of when amounts earned or incurred were collected, received or paid from period to period.

(10) Fourth-quarter and full-year 2024 Adjusted Free Cash Flow (Excluding Changes in Assets & Liabilities) includes the negative impact of a $225 million charge resulting from the write-off of a receivable for Line 901 insurance proceeds.

PLAINS ALL AMERICAN PIPELINE, L.P. AND SUBSIDIARIES

FINANCIAL SUMMARY (unaudited)

 
 
 

SELECTED ITEMS IMPACTING COMPARABILITY

(in millions)

 
                        Three Months 
                       Ended December      Twelve Months Ended 
                             31,               December 31, 
                      -----------------  ----------------------- 
                          2025    2024       2025       2024 
                                  ----                  ----- 
Selected Items 
Impacting 
Comparability: (1) 
(2) 
Derivative 
 activities and 
 inventory valuation 
 adjustments (3)       $    33   $  (6)   $   108      $  (85) 
Long-term inventory 
 costing adjustments 
 (4)                       (18)     17        (48)          9 
Deficiencies under 
 minimum volume 
 commitments, net 
 (5)                        17      41         38          31 
Rail fleet 
 amortization 
 expense related to 
 discontinued 
 operations (6)              8      --         18          -- 
Equity-indexed 
 compensation 
 expense (7)                (9)     (8)       (37)        (36) 
Foreign currency 
 revaluation (8)             3       1        (16)         17 
Line 901 incident 
 (9)                        --    (225)        --        (345) 
Transaction-related 
 expenses (10)             (10)     --        (17)         -- 
  Selected items 
   impacting 
   comparability - 
   Adjusted EBITDA     $    24   $(180)   $    46      $ (409) 
Gain on investments 
 in unconsolidated 
 entities, net              --      15         31          15 
Gains/(losses) on 
 asset sales, asset 
 impairments and 
 other, net (11)           (15)   (159)        33        (160) 
Tax effect on 
 selected items 
 impacting 
 comparability              (1)      3        (21)         13 
Aggregate selected 
 items impacting 
 noncontrolling 
 interests                  --      --         (6)         (5) 
                          ----    ----       ----       ----- 
  Selected items 
   impacting 
   comparability - 
   Adjusted net 
   income 
   attributable to 
   PAA                 $     8   $(321)   $    83      $ (546) 
                          ====    ====       ====       ===== 
 

________________________

(1) Certain of our non-GAAP financial measures may not be impacted by each of the selected items impacting comparability. See the "Net Income to Adjusted EBITDA attributable to PAA and Implied DCF Reconciliation" and "Computation of Basic and Diluted Adjusted Net Income Per Common Unit" tables for additional details on how these selected items impacting comparability affect such measures.

(2) Includes results from continuing operations and discontinued operations for all periods presented.

(3) We use derivative instruments for risk management purposes and our related processes include specific identification of hedging instruments to an underlying hedged transaction. Although we identify an underlying transaction for each derivative instrument we enter into, there may not be an accounting hedge relationship between the instrument and the underlying transaction. In the course of evaluating our results, we identify differences in the timing of earnings from the derivative instruments and the underlying transactions and exclude the related gains and losses in determining adjusted results such that the earnings from the derivative instruments and the underlying transactions impact adjusted results in the same period. In addition, we exclude gains and losses on derivatives that are related to (i) investing activities, such as the purchase of linefill, and (ii) purchases of long-term inventory. We also exclude the impact of corresponding inventory valuation adjustments, as applicable.

(4) We carry crude oil and NGL inventory that is comprised of minimum working inventory requirements in third-party assets and other working inventory that is needed for our commercial operations. We consider this inventory necessary to conduct our operations and we intend to carry this inventory for the foreseeable future. Therefore, we classify this inventory as long-term on our balance sheet and do not hedge the inventory with derivative instruments (similar to linefill in our own assets). We treat the impact of changes in the average cost of the long-term inventory (that result from fluctuations in market prices) and write-downs of such inventory that result from price declines as a selected item impacting comparability.

(5) We, and certain of our equity method investees, have certain agreements that require counterparties to deliver, transport or throughput a minimum volume over an agreed upon period. Substantially all of such agreements were entered into with counterparties to economically support the return on capital expenditure necessary to construct the related asset. Some of these agreements include make-up rights if the minimum volume is not met. We record a receivable from the counterparty in the period that services are provided or when the transaction occurs, including amounts for deficiency obligations from counterparties associated with minimum volume commitments. If a counterparty has a make-up right associated with a deficiency, we defer the revenue attributable to the counterparty's make-up right and subsequently recognize the revenue at the earlier of when the deficiency volume is delivered or shipped, when the make-up right expires or when it is determined that the counterparty's ability to utilize the make-up right is remote. We include the impact of amounts billed to counterparties for their deficiency obligation, net of applicable amounts subsequently recognized into revenue or equity earnings, as a selected item impacting comparability. We believe the inclusion of the contractually committed revenues associated with that period is meaningful to investors as the related asset has been constructed, is standing ready to provide the committed service and the fixed operating costs are included in the current period results.

(6) Depreciation and amortization on the long-lived assets of the Canadian NGL Business disposal group ceased upon meeting the criteria to be classified as assets held for sale. Management believes that the presentation of Adjusted EBITDA and Implied DCF on a consolidated basis (e.g., the aggregate of continuing operations and discontinued operations) provides more relevant and useful information regarding our performance and results of operations than presenting such metrics only on a continuing operations or discontinued operations basis. We therefore include an adjustment for the impact of amortization of the rail fleet associated with the Canadian NGL Business.

(7) Our total equity-indexed compensation expense includes expense associated with awards that will be settled in units and awards that will be settled in cash. The awards that will be settled in units are included in our diluted net income per unit calculation when the applicable performance criteria have been met. We consider the compensation expense associated with these awards as a selected item impacting comparability as the dilutive impact of the outstanding awards is included in our diluted net income per unit calculation, as applicable. The portion of compensation expense associated with awards that will be settled in cash is not considered a selected item impacting comparability.

(8) During the periods presented, there were fluctuations in the value of the Canadian dollar to the U.S. dollar, resulting in the realization of foreign exchange gains and losses on the settlement of foreign currency transactions as well as the revaluation of monetary assets and liabilities denominated in a foreign currency. The associated gains and losses are not integral to our results and were thus classified as a selected item impacting comparability.

(9) Includes costs recognized during the period related to the Line 901 incident that occurred in May 2015, net of amounts we believe are probable of recovery from insurance. For the 2024 periods, includes the write-off of a receivable for Line 901 insurance proceeds in the fourth quarter of 2024 and the impact of settlements in the third quarter of 2024.

(10) Primarily related to deal-specific costs incurred during the period.

(11) For the 2024 periods, primarily includes non-cash charges related to the write-down of two U.S. NGL terminals.

PLAINS ALL AMERICAN PIPELINE, L.P. AND SUBSIDIARIES

FINANCIAL SUMMARY (unaudited)

 
 
 

SELECTED FINANCIAL DATA BY CRUDE OIL

(in millions)

 
                        Three Months Ended    Twelve Months Ended 
                            December 31,          December 31, 
                        -------------------  ---------------------- 
                          2025      2024       2025       2024 
Revenues (1)            $10,512   $ 11,959   $ 44,131   $ 48,720 
Purchases and related 
 costs (1)               (9,521)   (11,019)   (40,323)   (45,033) 
Field operating costs 
 (2) (3)                   (275)      (503)    (1,127)    (1,440) 
Segment general and 
 administrative 
 expenses (2) (4)           (86)       (74)      (314)      (298) 
Equity earnings in 
 unconsolidated 
 entities                    89        154        382        452 
 
Adjustments: (5) 
  Depreciation and 
   amortization of 
   unconsolidated 
   entities                  22         26         84         84 
  Derivative 
   activities and 
   inventory valuation 
   adjustments              (20)       (16)       (23)         5 
  Long-term inventory 
   costing 
   adjustments               18         (9)        45          1 
  Deficiencies under 
   minimum volume 
   commitments, net         (17)       (41)       (38)       (31) 
  Equity-indexed 
   compensation 
   expense                    9          8         37         36 
  Foreign currency 
   revaluation                6         (4)        12        (22) 
  Line 901 incident          --        225         --        345 
  Transaction-related 
   expenses                  10         --         17         -- 
  Segment amounts 
   attributable to 
   noncontrolling 
   interests (6)           (136)      (137)      (539)      (543) 
                         ------    -------    -------    ------- 
Crude Oil Segment 
 Adjusted EBITDA / 
 Adjusted EBITDA from 
 Crude Oil              $   611   $    569   $  2,344   $  2,276 
                         ======    =======    =======    ======= 
 
Crude Oil maintenance 
 capital expenditures   $    44   $     48   $    153   $    183 
                         ======    =======    =======    ======= 
 

________________________

(1) Includes intersegment amounts.

(2) Field operating costs and Segment general and administrative expenses include equity-indexed compensation expense.

(3) Field operating costs for the three and twelve months ended December 31, 2024 include higher expenses related to (i) $225 million resulting from the write-off of a receivable for Line 901 insurance proceeds and (ii) an increase in estimated costs for long-term environmental remediation obligations. The twelve months ended December 31, 2024 also includes the impact of $120 million associated with settlements in the third quarter of 2024 related to the Line 901 incident that occurred in May 2015.

(4) Segment general and administrative expenses reflect direct costs attributable to each segment and an allocation of other expenses to the segments. The proportional allocations by segment require judgment by management and are based on the business activities that exist during each period.

(5) Represents adjustments utilized by our CODM in the evaluation of segment results. Many of these adjustments are also considered selected items impacting comparability when calculating consolidated non-GAAP financial measures such as Adjusted EBITDA. See the "Selected Items Impacting Comparability" table for additional discussion.

(6) Reflects amounts attributable to noncontrolling interests in the Permian JV, Cactus II Pipeline LLC and Red River Pipeline LLC.

PLAINS ALL AMERICAN PIPELINE, L.P. AND SUBSIDIARIES

FINANCIAL SUMMARY (unaudited)

 
 
 

SELECTED FINANCIAL DATA BY NGL

(in millions)

 
                 Three Months Ended     Twelve Months Ended 
                     December 31,           December 31, 
                 -------------------  ------------------------ 
                     2025     2024        2025        2024 
Revenues (1)      $     59   $   81    $    151      $  187 
Purchases and 
 related costs 
 (1)                   (56)     (62)       (130)       (147) 
Field operating 
 costs (2)              (6)      (7)        (27)        (31) 
Segment general 
 and 
 administrative 
 expenses (2) 
 (3)                    (6)      (7)        (28)        (30) 
NGL Segment 
 Adjusted 
 EBITDA (4)       $     (9)  $    5    $    (34)     $  (21) 
  Adjusted 
   EBITDA from 
   NGL 
   Discontinued 
   Operations 
   (5)                 131      149         503         501 
                     -----    -----       -----       ----- 
Adjusted EBITDA 
 from NGL         $    122   $  154    $    469      $  480 
                     =====    =====       =====       ===== 
 
Maintenance 
 capital 
 expenditures 
 from NGL 
 continuing 
 operations       $      1   $   --    $      3      $    4 
Maintenance 
 capital 
 expenditures 
 from NGL 
 discontinued 
 operations             20       25          70          74 
                     -----    -----       -----       ----- 
  NGL 
   maintenance 
   capital 
   expenditures   $     21   $   25    $     73      $   78 
                     =====    =====       =====       ===== 
 

________________________

(1) Includes intersegment amounts.

(2) Field operating costs and Segment general and administrative expenses include certain costs that are part of the overhead of continuing operations, including information technology, insurance and other shared services costs.

(3) Segment general and administrative expenses reflect direct costs attributable to each segment and an allocation of other expenses to the segments. The proportional allocations by segment require judgment by management and are based on the business activities that exist during each period.

(4) Includes results from continuing operations and excludes amounts related to discontinued operations for all periods presented.

(5) See the "Reconciliation of Adjusted EBITDA from NGL Discontinued Operations" table for a reconciliation to the most directly comparable measure as reported in accordance with GAAP.

PLAINS ALL AMERICAN PIPELINE, L.P. AND SUBSIDIARIES

FINANCIAL SUMMARY (unaudited)

 
 
 

DISCONTINUED OPERATIONS DETAIL

(in millions)

Components of Income from Discontinued Operations, Net of Tax:

 
                    Three Months Ended    Twelve Months Ended 
                       December 31,           December 31, 
                    ------------------  ------------------------ 
                        2025    2024        2025        2024 
                                -----                   ----- 
Revenues             $   397   $  367    $  1,317      $1,184 
Cost and Expenses: 
  Purchases and 
   related costs         166      151         411         398 
  Field operating 
   costs                  69       68         259         297 
  General and 
   administrative 
   expenses               11       12          47          53 
  Depreciation and 
   amortization           --       31          57         125 
  Losses on asset 
   sales, net              6        2          21           1 
                        ----    -----       -----       ----- 
    Total costs 
     and expenses        252      264         795         874 
Other income, net         --       --          --           1 
                        ----    -----       -----       ----- 
Income from 
 discontinued 
 operations before 
 tax                     145      103         522         311 
Current income tax 
 expense                 (38)     (42)        (99)       (113) 
Deferred income 
 tax 
 (expense)/benefit        (5)      13         (40)         33 
                        ----    -----       -----       ----- 
  Income from 
   discontinued 
   operations, net 
   of tax            $   102   $   74    $    383      $  231 
                        ====    =====       =====       ===== 
 

Reconciliation of Adjusted EBITDA from NGL Discontinued Operations:

 
                   Three Months Ended     Twelve Months Ended 
                       December 31,           December 31, 
                   -------------------  ------------------------ 
                       2025     2024        2025        2024 
                                -----                   ----- 
Income from 
 discontinued 
 operations, net 
 of tax             $    102   $   74    $    383      $  231 
Income tax 
 expense from 
 discontinued 
 operations               43       29         139          80 
Depreciation and 
 amortization 
 from 
 discontinued 
 operations               --       31          57         125 
Other income, net 
 from 
 discontinued 
 operations               --       --          --          (1) 
Losses on asset 
 sales, net from 
 discontinued 
 operations                6        2          21           1 
Adjustments 
attributable to 
discontinued 
operations (1) : 
  Derivative 
   activities and 
   inventory 
   valuation 
   adjustments           (13)      22         (85)         80 
  Long-term 
   inventory 
   costing 
   adjustments            --       (8)          3         (10) 
  Rail fleet 
   amortization 
   expense 
   related to 
   discontinued 
   operations             (8)      --         (18)         -- 
  Foreign 
   currency 
   revaluation             1       (1)          3          (5) 
                       -----    -----       -----       ----- 
    Adjusted 
     EBITDA from 
     NGL 
     Discontinued 
     Operations     $    131   $  149    $    503      $  501 
                       =====    =====       =====       ===== 
 

________________________

(1) See the "Selected Items Impacting Comparability" table for additional information.

Investment Capital from NGL Discontinued Operations:

 
                Three Months Ended      Twelve Months Ended 
                    December 31,            December 31, 
                -------------------  ------------------------- 
                     2025     2024        2025        2024 
                             ------                  ------- 
NGL investment 
 capital 
 expenditures 
 from 
 discontinued 
 operations      $      11  $    41   $      99   $      115 
 

PLAINS ALL AMERICAN PIPELINE, L.P. AND SUBSIDIARIES

FINANCIAL SUMMARY (unaudited)

 
 
 

OPERATING DATA (1)

 
                      Three Months Ended     Twelve Months Ended 
                         December 31,            December 31, 
                     --------------------  ----------------------- 
                        2025       2024       2025        2024 
                     ----------  --------  ----------  ----------- 
Crude Oil Volumes 
  Crude oil 
  pipeline tariff 
  (by region) 
     Permian Basin 
      (2)                 7,738     6,846       7,333      6,731 
     South Texas / 
      Eagle Ford 
      (2)                   510       421         521        403 
     Mid-Continent 
      (2)                   555       478         518        506 
     Gulf Coast (2)         220       214         220        218 
     Rocky Mountain 
      (2)                   450       461         475        474 
     Western                248       259         267        256 
     Canada                 358       349         346        346 
                     ----------  --------  ----------  --------- 
  Total crude oil 
   pipeline tariff 
   (2)                   10,079     9,028       9,680      8,934 
 
NGL Volumes (3) 
NGL fractionation           150       138         147        132 
NGL pipeline tariff         241       224         228        213 
Propane and butane 
 sales                      126       127          94         92 
 

________________________

(1) Average volumes in thousands of barrels per day calculated as the total volumes (attributable to our interest for assets owned by unconsolidated entities or through undivided joint interests) for the period divided by the number of days in the period. Volumes associated with assets acquired during the period represent total volumes for the number of days we actually owned the assets divided by the number of days in the period.

(2) Includes volumes (attributable to our interest) from assets owned by unconsolidated entities.

(3) Includes volumes from assets associated with continuing operations and discontinued operations.

PLAINS ALL AMERICAN PIPELINE, L.P. AND SUBSIDIARIES

FINANCIAL SUMMARY (unaudited)

 
 
 

SUPPLEMENTAL NON-GAAP RECONCILIATIONS

(in millions)

Supplemental Adjusted EBITDA attributable to PAA Reconciliation:

 
                   Three Months Ended       Twelve Months Ended 
                       December 31,             December 31, 
                  ---------------------  ------------------------- 
                      2025        2024       2025         2024 
                                  -----                  ------ 
Crude Oil 
 Segment 
 Adjusted 
 EBITDA            $    611      $  569   $  2,344      $ 2,276 
NGL Segment 
 Adjusted 
 EBITDA                  (9)          5        (34)         (21) 
Adjusted EBITDA 
 from NGL 
 Discontinued 
 Operations (1)         131         149        503          501 
Adjusted other 
 income, net 
 (2)                      5           6         20           23 
                      -----       -----      -----       ------ 
   Adjusted 
    EBITDA 
    attributable 
    to PAA (3)     $    738      $  729   $  2,833      $ 2,779 
                      =====       =====      =====       ====== 
 

________________________

(1) See the "Reconciliation of Adjusted EBITDA from NGL Discontinued Operations" table for a reconciliation to the most directly comparable measure as reported in accordance with GAAP.

(2) Represents "Other income, net" as reported on our Condensed Consolidated Statements of Operations, excluding interest income on promissory notes by and among certain Plains entities, as well as other income, net attributable to noncontrolling interests, adjusted for selected items impacting comparability. See the "Selected Items Impacting Comparability" table for additional information.

(3) See the "Net Income to Adjusted EBITDA attributable to PAA and Implied DCF Reconciliation" table for reconciliation to Net Income.

PLAINS GP HOLDINGS AND SUBSIDIARIES

FINANCIAL SUMMARY (unaudited)

 
 
 

CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS

(in millions, except per share data)

 
                             Three Months Ended                      Three Months Ended 
                              December 31, 2025                       December 31, 2024 
                    -------------------------------------  --------------------------------------- 
                                Consolidating                          Consolidating 
                      PAA      Adjustments (1)     PAGP      PAA      Adjustments (1)      PAGP 
                    --------  -----------------  --------  --------  -----------------  ---------- 
REVENUES            $10,565     $      --        $10,565   $12,035     $     --         $12,035 
COSTS AND EXPENSES 
Purchases and 
 related costs        9,571            --          9,571    11,076           --          11,076 
Field operating 
 costs                  281            --            281       510           --             510 
General and 
 administrative 
 expenses                92             1             93        81            1              82 
Depreciation and 
 amortization           257            --            257       227           --             227 
Losses on asset 
 sales, asset 
 impairments and 
 other, net               9            --              9       157           --             157 
  Total costs and 
   expenses          10,210             1         10,211    12,051            1          12,052 
 
OPERATING 
 INCOME/(LOSS)          355            (1)           354       (16)          (1)            (17) 
 
OTHER 
INCOME/(EXPENSE) 
Equity earnings in 
 unconsolidated 
 entities                89            --             89       154           --             154 
Gain on 
 investments in 
 unconsolidated 
 entities, net           --            --             --        15           --              15 
Interest expense, 
 net                   (159)           22           (137)     (112)          17             (95) 
Other income, net        38           (22)            16        20          (17)              3 
                     ------   ---  ------   ---   ------    ------   ---  -----   ----   ------ 
INCOME FROM 
 CONTINUING 
 OPERATIONS BEFORE 
 TAX                    323            (1)           322        61           (1)             60 
Current income tax 
 benefit/(expense) 
 from continuing 
 operations              10            --             10       (10)          --             (10) 
Deferred income 
 tax expense from 
 continuing 
 operations              (8)          (18)           (26)       (6)          (2)             (8) 
                     ------   ---  ------   ---   ------    ------   ---  -----   ----   ------ 
INCOME FROM 
 CONTINUING 
 OPERATIONS, NET 
 OF TAX                 325           (19)           306        45           (3)             42 
INCOME FROM 
 DISCONTINUED 
 OPERATIONS, NET 
 OF TAX                 102            --            102        74           --              74 
                     ------   ---  ------  ----   ------    ------   ---  -----  -----   ------ 
NET INCOME              427           (19)           408       119           (3)            116 
  Net income 
   attributable to 
   noncontrolling 
   interests            (85)         (261)          (346)      (83)         (44)           (127) 
                     ------   ---  ------   ---   ------    ------   ---  -----   ----   ------ 
NET INCOME/(LOSS) 
 ATTRIBUTABLE TO 
 PAGP               $   342     $    (280)       $    62   $    36     $    (47)        $   (11) 
                     ======   ===  ======   ===   ======    ======   ===  =====   ====   ====== 
 
Basic and diluted net 
income/(loss) per Class A 
share (2) : 
  Continuing 
   operations                                    $  0.17                                $ (0.16) 
  Discontinued 
   operations                                    $  0.14                                $  0.11 
                                                  ------                                 ------ 
Basic net income/(loss) per Class A share        $  0.31                                $ (0.05) 
                                                  ======                                 ====== 
 

________________________

(1) Represents the aggregate consolidating adjustments necessary to produce consolidated financial statements for PAGP.

(2) See the "Computation of Basic and Diluted Net Income/(Loss) Per Class A Share" table for additional information.

PLAINS GP HOLDINGS AND SUBSIDIARIES

FINANCIAL SUMMARY (unaudited)

 
 
 

CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS

(in millions, except per share data)

 
                            Twelve Months Ended                     Twelve Months Ended 
                             December 31, 2025                       December 31, 2024 
                   -------------------------------------  --------------------------------------- 
                               Consolidating                          Consolidating 
                     PAA      Adjustments (1)     PAGP      PAA      Adjustments (1)      PAGP 
                   --------  -----------------  --------  --------  -----------------  ---------- 
REVENUES           $44,262    $       --        $44,262   $48,889     $      --        $48,889 
COSTS AND 
EXPENSES 
Purchases and 
 related costs      40,433            --         40,433    45,162            --         45,162 
Field operating 
 costs               1,154            --          1,154     1,471            --          1,471 
General and 
 administrative 
 expenses              342             6            348       328             6            334 
Depreciation and 
 amortization          953            --            953       901            --            901 
(Gains)/losses on 
 asset sales, 
 asset 
 impairments and 
 other, net            (54)           --            (54)      159            --            159 
  Total costs and 
   expenses         42,828             6         42,834    48,021             6         48,027 
 
OPERATING INCOME     1,434            (6)         1,428       868            (6)           862 
 
OTHER 
INCOME/(EXPENSE) 
Equity earnings 
 in 
 unconsolidated 
 entities              382            --            382       452            --            452 
Gain on 
 investments in 
 unconsolidated 
 entities, net          31            --             31        15            --             15 
Interest expense, 
 net                  (554)           87           (467)     (430)           48           (382) 
Other income, net      108           (87)            21        64           (48)            16 
                    ------       -------   ---   ------    ------   ---  ------   ---   ------ 
INCOME FROM 
 CONTINUING 
 OPERATIONS 
 BEFORE TAX          1,401            (6)         1,395       969            (6)           963 
Current income 
 tax expense from 
 continuing 
 operations             (1)           --             (1)      (82)           --            (82) 
Deferred income 
 tax expense from 
 continuing 
 operations            (14)          (77)           (91)       (5)          (37)           (42) 
                    ------       -------   ---   ------    ------   ---  ------   ---   ------ 
INCOME FROM 
 CONTINUING 
 OPERATIONS, NET 
 OF TAX              1,386           (83)         1,303       882           (43)           839 
INCOME FROM 
 DISCONTINUED 
 OPERATIONS, NET 
 OF TAX                383            --            383       231            --            231 
                    ------       -------  ----   ------    ------   ---  ------  ----   ------ 
NET INCOME           1,769           (83)         1,686     1,113           (43)         1,070 
  Net income 
   attributable 
   to 
   noncontrolling 
   interests          (334)       (1,092)        (1,426)     (341)         (626)          (967) 
                    ------       -------   ---   ------    ------   ---  ------   ---   ------ 
NET INCOME 
 ATTRIBUTABLE TO 
 PAGP              $ 1,435    $   (1,175)       $   260   $   772     $    (669)       $   103 
                    ======       =======   ===   ======    ======   ===  ======   ===   ====== 
 
Basic net income per Class 
A share (2) : 
  Continuing operations                         $  0.77                                $  0.19 
  Discontinued operations                       $  0.54                                $  0.33 
                                                 ------                                 ------ 
Basic net income per Class A share              $  1.31                                $  0.52 
                                                 ======                                 ====== 
 
Diluted net income per 
Class A share (2) : 
  Continuing operations                         $  0.77                                $  0.19 
  Discontinued operations                       $  0.53                                $  0.32 
                                                 ------                                 ------ 
Diluted net income per Class A share            $  1.30                                $  0.51 
                                                 ======                                 ====== 
 

________________________

(1) Represents the aggregate consolidating adjustments necessary to produce consolidated financial statements for PAGP.

(2) See the "Computation of Basic and Diluted Net Income/(Loss) Per Class A Share" table for additional information.

PLAINS GP HOLDINGS AND SUBSIDIARIES

FINANCIAL SUMMARY (unaudited)

 
 
 

CONDENSED CONSOLIDATING BALANCE SHEET DATA

(in millions)

 
                          December 31, 2025                     December 31, 2024 
                 -----------------------------------  ------------------------------------- 
                            Consolidating                        Consolidating 
                   PAA     Adjustments (1)    PAGP      PAA     Adjustments (1)    PAGP 
                 -------  -----------------  -------  -------  -----------------  ------- 
ASSETS 
Current assets 
 (2)             $ 4,733   $      (29)       $ 4,704  $ 4,802   $      (26)       $ 4,776 
Property and 
 equipment, 
 net              16,860           --         16,860   13,446           --         13,446 
Investments in 
 unconsolidated 
 entities          2,846           --          2,846    2,811           --          2,811 
Intangible 
 assets, net       1,754           --          1,754    1,677           --          1,677 
Deferred tax 
 asset                --        1,136          1,136       --        1,220          1,220 
Linefill             900           --            900      904           --            904 
Long-term 
 operating 
 lease 
 right-of-use 
 assets, net         198           --            198      189           --            189 
Long-term 
 inventory           214           --            214      242           --            242 
Long-term 
 assets of 
 discontinued 
 operations        2,557           --          2,557    2,349           --          2,349 
Other long-term 
 assets, net         107           --            107      142           --            142 
                  ------      -------  ----   ------   ------      -------  ----   ------ 
  Total assets   $30,169   $    1,107        $31,276  $26,562   $    1,194        $27,756 
                  ======      =======  ====   ======   ======      =======  ====   ====== 
 
LIABILITIES AND 
PARTNERS' 
CAPITAL 
Current 
 liabilities 
 (3)             $ 4,931   $      (29)       $ 4,902  $ 4,950   $      (26)       $ 4,924 
Senior notes, 
 net               9,118           --          9,118    7,141           --          7,141 
Other long-term 
 debt, net         1,578           --          1,578       70           --             70 
Long-term 
 operating 
 lease 
 liabilities         202           --            202      192           --            192 
Long-term 
 liabilities of 
 discontinued 
 operations          606           --            606      576           --            576 
Other long-term 
 liabilities 
 and deferred 
 credits             654           --            654      537           --            537 
                  ------      -------  ----   ------   ------      -------  ----   ------ 
  Total 
   liabilities    17,089          (29)        17,060   13,466          (26)        13,440 
 
Partners' 
 capital 
 excluding 
 noncontrolling 
 interests         9,836       (8,491)         1,345    9,813       (8,462)         1,351 
Noncontrolling 
 interests         3,244        9,627         12,871    3,283        9,682         12,965 
                  ------      -------  ----   ------   ------      -------  ----   ------ 
Total partners' 
 capital          13,080        1,136         14,216   13,096        1,220         14,316 
                  ------      -------  ----   ------   ------      -------  ----   ------ 
  Total 
   liabilities 
   and 
   partners' 
   capital       $30,169   $    1,107        $31,276  $26,562   $    1,194        $27,756 
                  ======      =======  ====   ======   ======      =======  ====   ====== 
 

________________________

(1) Represents the aggregate consolidating adjustments necessary to produce consolidated financial statements for PAGP.

(2) Includes current assets of discontinued operations of $479 million and $415 million as of December 31, 2025 and December 31, 2024, respectively.

(3) Includes current liabilities of discontinued operations of $382 million and $350 million as of December 31, 2025 and December 31, 2024, respectively.

PLAINS GP HOLDINGS AND SUBSIDIARIES

FINANCIAL SUMMARY (unaudited)

 
 
 

COMPUTATION OF BASIC AND DILUTED NET INCOME/(LOSS) PER CLASS A SHARE

(in millions, except per share data)

 
                   Three Months Ended     Twelve Months Ended 
                      December 31,            December 31, 
                  --------------------  ------------------------ 
                       2025     2024         2025        2024 
                               ------                   ------ 
Basic Net 
Income/(Loss) 
per Class A 
Share 
Net 
 income/(loss) 
 attributable to 
 PAGP from 
 continuing 
 operations        $      33  $   (31)   $     152   $      39 
 
Net income 
 attributable to 
 PAGP from 
 discontinued 
 operations        $      29  $    20    $     108   $      64 
 
Basic weighted 
 average Class A 
 shares 
 outstanding             198      197          198         197 
 
Basic Net 
Income/(Loss) 
per Class A 
Share: 
   Continuing 
    operations     $    0.17  $ (0.16)   $    0.77   $    0.19 
   Discontinued 
    operations          0.14     0.11         0.54        0.33 
                      ------   ------       ------      ------ 
Basic net 
 income/(loss) 
 per Class A 
 share             $    0.31  $ (0.05)   $    1.31   $    0.52 
                      ======   ======       ======      ====== 
 
Diluted Net 
Income/(Loss) 
per Class A 
Share 
Net 
 income/(loss) 
 attributable to 
 PAGP from 
 continuing 
 operations        $      33  $   (31)   $     152   $      39 
 
Net income 
 attributable to 
 PAGP from 
 discontinued 
 operations        $      29  $    20    $     108   $      64 
  Incremental 
   net income 
   attributable 
   to PAGP 
   resulting 
   from assumed 
   exchange of 
   AAP 
   Management 
   Units                  --       --           15           9 
                      ------   ------       ------      ------ 
Net income 
 attributable to 
 PAGP from 
 discontinued 
 operations 
 including 
 incremental net 
 income from 
 assumed 
 exchange of AAP 
 Management 
 Units             $      29  $    20    $     123   $      73 
                      ======   ======       ======      ====== 
 
Basic weighted 
 average Class A 
 shares 
 outstanding             198      197          198         197 
  Dilutive 
   shares 
   resulting 
   from assumed 
   exchange of 
   AAP 
   Management 
   Units                  --       --           35          35 
                      ------   ------       ------      ------ 
Diluted weighted 
 average Class A 
 shares 
 outstanding             198      197          233         232 
                      ======   ======       ======      ====== 
 
Diluted Net 
Income/(Loss) 
per Class A 
Share: 
   Continuing 
    operations     $    0.17  $ (0.16)   $    0.77   $    0.19 
   Discontinued 
    operations          0.14     0.11         0.53        0.32 
                      ------   ------       ------      ------ 
Diluted net 
 income/(loss) 
 per Class A 
 share             $    0.31  $ (0.05)   $    1.30   $    0.51 
                      ======   ======       ======      ====== 
 
 

Forward-Looking Statements

Except for the historical information contained herein, the matters discussed in this release consist of forward-looking statements that involve certain risks and uncertainties that could cause actual results or outcomes to differ materially from results or outcomes anticipated in the forward-looking statements. These risks and uncertainties include, among other things, the following:

   -- risks related to the Canadian NGL Business divestiture (as defined 
      herein), including the risk that the Canadian NGL Business divestiture is 
      not consummated on the terms expected or on the anticipated schedule, or 
      at all, and the effect of the announcement or pendency of the Canadian 
      NGL Business divestiture on our business relationships, operating results, 
      employees, stakeholders and business generally; 
 
   -- general economic, market or business conditions in the United States and 
      elsewhere (including the potential for a recession or significant 
      slowdown in economic activity levels, the risk of persistently high 
      inflation and supply chain issues, the impact of global public health 
      events, such as pandemics, on demand and growth, and the timing, pace and 
      extent of economic recovery) that impact (i) demand for crude oil, 
      drilling and production activities and therefore the demand for the 
      midstream services we provide and (ii) commercial opportunities available 
      to us; 
 
   -- declines in global crude oil demand and/or crude oil prices or other 
      factors that correspondingly lead to a significant reduction of North 
      American crude oil and NGL production (whether due to reduced producer 
      cash flow to fund drilling activities or the inability of producers to 
      access capital, or both, the unavailability of pipeline and/or storage 
      capacity, the shutting-in of production by producers, government-mandated 
      pro-ration orders, or other factors), which in turn could result in 
      significant declines in the actual or expected volume of crude oil and 
      NGL shipped, processed, purchased, stored, fractionated and/or gathered 
      at or through the use of our assets and/or the reduction of the margins 
      we can earn or the commercial opportunities that might otherwise be 
      available to us; 
 
   -- fluctuations in refinery capacity and other factors affecting demand for 
      various grades of crude oil and NGL and resulting changes in pricing 
      conditions or transportation throughput requirements; 
 
   -- unanticipated changes in crude oil and NGL market structure, grade 
      differentials and volatility (or lack thereof); 
 
   -- the effects of competition and capacity overbuild in areas where we 
      operate, including downward pressure on rates, volumes and margins, 
      contract renewal risk and the risk of loss of business to other midstream 
      operators who are willing or under pressure to aggressively reduce 
      transportation rates in order to capture or preserve customers; 
 
   -- the availability of, and our ability to consummate, acquisitions, 
      divestitures, joint ventures or other strategic opportunities and realize 
      benefits therefrom, including the Canadian NGL Business divestiture (as 
      defined herein); 
 
   -- the successful operation of joint ventures and joint operating 
      arrangements we enter into from time to time, whether relating to assets 
      operated by us or by third parties, and the successful integration and 
      future performance of acquired assets or businesses; 
 
   -- environmental liabilities, litigation or other events that are not 
      covered by an indemnity, insurance or existing reserves; 
 
   -- negative societal sentiment regarding the hydrocarbon energy industry and 
      the continued development and consumption of hydrocarbons, which could 
      influence consumer preferences and governmental or regulatory actions 
      that adversely impact our business; 
 
   -- the occurrence of a natural disaster, catastrophe, terrorist attack 
      (including eco-terrorist attacks) or other event that materially impacts 
      our operations, including cyber or other attacks on our or our service 
      providers' electronic and computer systems; 
 
   -- weather interference with business operations or project construction, 
      including the impact of extreme weather events or conditions (including 
      hurricanes, floods, wildfires and drought); 
 
   -- the impact of current and future laws, rulings, legislation, governmental 
      regulations, executive orders, trade policies, trade tariffs, accounting 
      standards and statements, and related interpretations that (i) prohibit, 
      restrict or regulate the development of oil and gas resources and the 
      related infrastructure on lands dedicated to or served by our pipelines 
      or (ii) negatively impact our ability to develop, operate or repair 
      midstream assets, or (iii) otherwise negatively impact our business or 
      increase our exposure to risk; 
 
   -- negative impacts on production levels in the Permian Basin or elsewhere 
      due to issues associated with (or laws, rules or regulations relating to) 
      hydraulic fracturing and related activities (including wastewater 
      injection or disposal), including earthquakes, subsidence, expansion or 
      other issues; 
 
   -- the pace of development of natural gas or other infrastructure and its 
      impact on expected crude oil production growth in the Permian Basin; 
 
   -- the refusal or inability of our customers or counterparties to perform 
      their obligations under their contracts with us (including commercial 
      contracts, asset sale agreements and other agreements), whether justified 
      or not and whether due to financial constraints (such as reduced 
      creditworthiness, liquidity issues or insolvency), market constraints, 
      legal constraints (including governmental orders or guidance), the 
      exercise of contractual or common law rights that allegedly excuse their 
      performance (such as force majeure or similar claims) or other factors; 
 
   -- loss of key personnel and inability to attract and retain new talent; 
 
   -- disruptions to futures markets for crude oil, NGL and other petroleum 
      products, which may impair our ability to execute our commercial or 
      hedging strategies; 
 
   -- the effectiveness of our risk management activities; 
 
   -- shortages or cost increases of supplies, materials or labor; 
 
   -- maintenance of our credit ratings and ability to receive open credit from 
      our suppliers and trade counterparties; 
 
   -- our inability to perform our obligations under our contracts, whether due 
      to non-performance by third parties, including our customers or 
      counterparties, market constraints, third-party constraints, supply chain 
      issues, legal constraints (including governmental orders or guidance), or 
      other factors or events; 
 
   -- the incurrence of costs and expenses related to unexpected or unplanned 
      capital or maintenance expenditures, third-party claims or other factors; 
 
   -- failure to implement or capitalize, or delays in implementing or 
      capitalizing, on investment capital projects, whether due to permitting 
      delays, permitting withdrawals or other factors; 
 
   -- tightened capital markets or other factors that increase our cost of 
      capital or limit our ability to obtain debt or equity financing on 
      satisfactory terms to fund additional acquisitions, investment capital 
      projects, working capital requirements and the repayment or refinancing 
      of indebtedness; 
 
   -- the amplification of other risks caused by volatile or closed financial 
      markets, capital constraints, liquidity concerns and inflation; 
 
   -- the use or availability of third-party assets upon which our operations 
      depend and over which we have little or no control; 
 
   -- the currency exchange rate of the Canadian dollar to the United States 
      dollar; 
 
   -- the deferral of current revenue recognition attributable to deficiency 
      payments received from customers who fail to ship or move their minimum 
      contracted volumes; 
 
   -- significant under-utilization of our assets and facilities; 
 
   -- increased costs, or lack of availability, of insurance; 
 
   -- fluctuations in the debt and equity markets, including the price of our 
      units at the time of vesting under our long-term incentive plans; 
 
   -- risks related to the development and operation of our assets; and 
 
   -- other factors and uncertainties inherent in the transportation, storage, 
      terminalling and marketing of crude oil, as well as in the processing, 
      transportation, fractionation, storage and marketing of NGL as discussed 
      in the Partnerships' filings with the Securities and Exchange Commission. 
 

About Plains:

PAA is a publicly traded master limited partnership that owns and operates midstream energy infrastructure and provides logistics services for crude oil and natural gas liquids ("NGL"). PAA owns an extensive network of pipeline gathering and transportation systems, in addition to terminalling, storage, processing, fractionation and other infrastructure assets serving key producing basins, transportation corridors and major market hubs and export outlets in the United States and Canada. On average, PAA handles over 9 million barrels per day of crude oil and NGL.

PAGP is a publicly traded entity that owns an indirect, non-economic controlling general partner interest in PAA and an indirect limited partner interest in PAA, one of the largest energy infrastructure and logistics companies in North America.

PAA and PAGP are headquartered in Houston, Texas. For more information, please visit www.plains.com.

Contacts:

Blake Fernandez

Vice President, Investor Relations

(866) 809-1291

Ross Hovde

Director, Investor Relations

(866) 809-1291

(END) Dow Jones Newswires

February 06, 2026 07:30 ET (12:30 GMT)

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