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8-K/A

Cogent Communications Holdings, Inc. (CCOI)

8-K/A 2021-03-16 For: 2021-02-25
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Added on April 08, 2026

UNITED STATESSECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K/A

(Amendment No. 1)

CURRENT REPORTPursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of Earliest Event Reported):     February 25, 2021

Cogent Communications Holdings, Inc.

(Exact name of registrant as specified in its charter)

Delaware 000-51829 46-5706863
(State or other jurisdiction of<br><br> incorporation) (Commission File Number) (I.R.S. Employer<br> Identification No.)
2450 N St NW,<br>Washington, D.C. 20037
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(Address of principal executive offices) (Zip Code)

Registrant’s telephone number, including area code:

202-295-4200

Not

Applicable

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

¨    Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

¨    Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

¨    Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

¨    Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of Each Class Trading Symbol Name of Each Exchange on which Registered
Common Stock, par value <br><br>$0.001 per share CCOI NASDAQ Global Select Market

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company   ¨

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ¨

Explanatory Note

This Amendment No. 1 on Form 8-K/A (this “Amendment”) is being filed by Cogent Communications Holdings, Inc. (the “Company”) to amend its Current Report on Form 8-K, filed with the U.S. Securities and Exchange Commission on February 25, 2021 (the “Original Report”), solely to correct an inadvertent error in the press release furnished as Exhibit 99.1 with the Original Report (the “Earnings Release”). Specifically, in the Consolidated Statements of Cash Flows for the three months ended December 31, 2020 and 2019, under Cash flows from financing activities, the correct Dividends paid for the three months ended December 31, 2019 were $29,776,000; however, the Earnings Release incorrectly stated that the Dividends paid were $34,460,000. A corrected version of the Earnings Release is furnished herewith as Exhibit 99.1 and is being posted on the Company’s website. This Amendment does not otherwise amend, update or change any other disclosure contained in the Original Report or the Earnings Release.

Item 2.02 Results of Operations and Financial Condition.

On February 25, 2021, Cogent Communications Holdings, Inc. issued a press release summarizing its financial results for the fourth quarter 2020 and the full year 2020. The Company will hold a conference call regarding its financial results at 8:30 a.m. ET on February 25, 2021, which will be simultaneously broadcast on a link available through the Company’s website at www.cogentco.com. The press release is furnished as Exhibit 99.1 to this current report on Form 8-K.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits:

Exhibit  Number Description
99.1 Press Release of Cogent Communications Holdings, Inc. dated February 25, 2021. (filed herewith).
104 Cover Page Interactive Data File (embedded within the Inline XBRL document).

This information shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such a filing.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

Cogent Communications Holdings, Inc.
March 16, 2021 By: /s/ David Schaeffer
Name: David Schaeffer
Title: President and Chief Executive Officer

Exhibit 99.1

FOR IMMEDIATE RELEASE
Cogent<br> Contacts:
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For<br> Public Relations: For Investor Relations:
Jocelyn Johnson Sean Wallace
+ 1 (202) 295-4299 + 1 (202) 295-4202
jajohnson@cogentco.com investor.relations@cogentco.com

CogentCommunications Reports Fourth Quarter and Full Year 2020 Results and Increases its Regular Quarterly Dividend on its Common Stockby $0.025

Financial and Business Highlights

· Cogent approved an increase of $0.025 per share to its regular quarterly<br>dividend for a total of $0.755 per share for Q1 2021 as compared to $0.730 per share for Q4 2020 – Cogent’s thirty-fourth<br>consecutive quarterly dividend increase.
o The Q1 2021 $0.755 dividend per share represents an annual increase of 14.4% from the dividend per share of $0.660 for Q1 2020.
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· Dividends for 2020 totaled $129.4 million, or $2.780 per share, with<br>63.1% treated as a return of capital and 36.9% treated as dividends for US federal income tax purposes.
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· Service revenue increased by 1.1% from Q3 2020 to Q4 2020, increased<br>from Q4 2019 to Q4 2020 by 2.6% and increased from full year 2019 to full year 2020 by 4.0%.
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· GAAP gross profit increased by 3.6% from Q4 2019 to $66.6 million<br>for Q4 2020 and increased from full year 2019 to full year 2020 by 2.3% to $251.9 million. Non-GAAP gross profit increased by 5.6%<br>from Q4 2019 to $89.4 million for Q4 2020 and increased from full year 2019 to full year 2020 by 7.0% to $350.2 million.
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o GAAP gross margin increased by 50 basis points from Q4 2019 to Q4 2020 to 46.3% and increased from full year 2019 to full year<br>2020 by 160 basis points to 46.7%. Non-GAAP gross margin increased by 180 basis points from Q4 2019 to Q4 2020 to 62.1% and increased<br>from full year 2019 to full year 2020 by 170 basis points to 61.6%.
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· Net cash provided by operating activities was $37.6 million for Q4<br>2020, $33.0 million for Q3 2020 and $46.1 million for Q4 2019. Net cash provided by operating activities was $148.8 million for<br>full year 2019 and $140.3 million for full year 2020.
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· Sales rep productivity – units per full time equivalent sales<br>rep per month - increased from 3.7 for Q3 2020 to 4.2 for Q4 2020.
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· EBITDA margin increased by 30 basis points from Q3 2020 to 38.7% for<br>Q4 2020, increased by 110 basis points from Q4 2019 to Q4 2020 and increased from full year 2019 to full year 2020 by 150 basis<br>points to 37.7%.
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· EBITDA increased by 2.0% from Q3 2020 to $55.7 million for Q4 2020,<br>increased by 5.6% from Q4 2019 to Q4 2020 and increased from full year 2019 to full year 2020 by 8.1% to $214.0 million.
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[WASHINGTON, D.C. February 25, 2021] Cogent Communications Holdings, Inc. (NASDAQ: CCOI) (“Cogent”) today announced service revenue of $143.9 million for the three months ended December 31, 2020, an increase of 1.1% from the three months ended September 30, 2020 and an increase of 2.6% from the three months ended December 31, 2019. Service revenue was $568.1 million for the year ended December 31, 2020, an increase of 4.0% from the year ended December 31, 2019. Foreign exchange positively impacted service revenue growth from the three months ended September 30, 2020 to the three months ended December 31, 2020 by $0.6 million, positively impacted service revenue growth from the three months ended December 31, 2019 to the three months ended December 31, 2020 by $1.9 million and positively impacted service revenue growth from the year ended December 31, 2019 to the year ended December 31, 2020 by $1.5 million. On a constant currency basis, service revenue increased by 0.7% from the three months ended September 30, 2020 to the three months ended December 31, 2020, grew by 1.2% from the three months ended December 31, 2019 to the three months ended December 31, 2020 and grew by 3.7% from the year ended December 31, 2019 to the year ended December 31, 2020.

On-net service is provided to customers located in buildings that are physically connected to Cogent’s network by Cogent facilities. On-net revenue was $107.1 million for the three months ended December 31, 2020; an increase of 1.9% from the three months ended September 30, 2020 and an increase of 4.3% over the three months ended December 31, 2019. On-net revenue was $419.5 million for the year ended December 31, 2020; an increase of 5.7% over the year ended December 31, 2019.

Off-net customers are located in buildings directly connected to Cogent’s network using other carriers’ facilities and services to provide the last mile portion of the link from the customers’ premises to Cogent’s network. Off-net revenue was $36.7 million for the three months ended December 31, 2020; a decrease of 1.1% from the three months ended September 30, 2020 and a decrease of 2.2% from the three months ended December 31, 2019. Off-net revenue was $148.1 million for the year ended December 31, 2020; a decrease of 0.5% from the year ended December 31, 2019.

Non-core services are legacy services, which Cogent acquired and continues to support but does not actively sell.

GAAP gross profit is defined as total service revenue less network operations expense, depreciation and amortization and equity-based compensation included in network operations expense. GAAP gross margin is defined as GAAP gross profit divided by total service revenue. GAAP gross profit increased by 3.6% from the three months ended December 31, 2019 to $66.6 million for the three months ended December 31, 2020 and increased by 0.7% from the three months ended September 30, 2020. GAAP gross profit increased by 7.9% from the year ended December 31, 2019 to $265.5 million for the year ended December 31, 2020. GAAP gross margin was 46.3% for the three months ended December 31, 2020, 45.8% for the three months ended December 31, 2019 and 46.5% for the three months ended September 30, 2020. GAAP gross margin was 46.7% for the year ended December 31, 2020 and 45.1% for the year ended December 31, 2019.

Excise taxes, including Universal Service Fund fees, recorded on a gross basis and included in service revenue and cost of network operations expense were $4.1 million for the three months ended December 31, 2020, $4.3 million for the three months ended December 31, 2019, $3.9 million for the three months ended September 30, 2020, $15.1 million for the year ended December 31, 2020 and $14.9 million for the year ended December 31, 2019.

Non-GAAP gross profit represents service revenue less network operations expense, excluding equity-based compensation and amounts shown separately (depreciation and amortization expense). Non-GAAP gross margin is defined as Non-GAAP gross profit divided by total service revenue. Non-GAAP gross profit increased by 5.6% from the three months ended December 31, 2019 to $89.4 million for the three months ended December 31, 2020 and increased by 1.4% from the three months ended September 30, 2020. Non-GAAP gross profit increased by 7.0% from the year ended December 31, 2019 to $350.2 million for the year ended December 31, 2020. Non-GAAP gross profit margin was 62.1% for the three months ended December 31, 2020, 60.3% for the three months ended December 31, 2019 and 61.9% for the three months ended September 30, 2020. Non-GAAP gross margin was 61.6% for the year ended December 31, 2020 and 59.9% for the year ended December 31, 2019.

Net cash provided by operating activities decreased by 18.5% from the three months ended December 31, 2019 to $37.6 million for the three months ended December 31, 2020 and increased by 13.9% from the three months ended September 30, 2020. Net cash provided by operating activities decreased by 5.7% from the year ended December 31, 2019 to $140.3 million for the year ended December 31, 2020.

Earnings before interest, taxes, depreciation and amortization (EBITDA) increased by 5.6% from the three months ended December 31, 2019 to $55.7 million for the three months ended December 31, 2020 and increased by 2.0% from the three months ended September 30, 2020. EBITDA increased by 8.1% from the year ended December 31, 2019 to $214.0 million for the year ended December 31, 2020. EBITDA margin was 38.7% for the three months ended December 31, 2020, 37.6% for the three months ended December 31, 2019 and 38.4% for the three months ended September 30, 2020. EBITDA margin was 37.7% for the year ended December 31, 2020 and 36.2% for the year ended December 31, 2019.

Basic and diluted net (loss) income per share was $(0.14) for the three months ended December 31, 2020, $0.16 for the three months ended December 31, 2019 and $(0.11) for the three months ended September 30, 2020. Basic net income per share was $0.14 for the year ended December 31, 2020 and $0.82 for the year ended December 31, 2019. Diluted net income per share was $0.13 for the year ended December 31, 2020 and $0.81 for the year ended December 31, 2019.

Unrealized foreign exchange (losses) gains on Cogent’s 2024 Senior Euro Unsecured Notes were $(19.2) million for the three months ended December 31, 2020, $(4.1) million for the three months ended December 31, 2019, $(17.3) million for the three months ended September 30, 2020, $(37.0) million for the year ended December 31, 2020 and $2.3 million for the year ended December 31, 2019.

Total customer connections increased by 3.5% from December 31, 2019 to 89,600 as of December 31, 2020 and increased by 1.2% from September 30, 2020. On-net customer connections increased by 3.7% from December 31, 2019 to 77,305 as of December 31, 2020 and increased by 1.3% from September 30, 2020. Off-net customer connections increased by 2.7% from December 31, 2019 to 11,970 as of December 31, 2020 and increased by 1.0% from September 30, 2020.

The number of on-net buildings increased by 113 from December 31, 2019 to 2,914 as of December 31, 2020 and increased by 30 from September 30, 2020.

Quarterly Dividend Increase Approved

On February 24, 2021, Cogent’s Board approved a regular quarterly dividend of $0.755 per common share payable on March 26, 2021 to shareholders of record on March 12, 2021. This first quarter 2021 regular dividend represents a 3.4% increase of $0.025 per share from the fourth quarter 2020 regular dividend of $0.730 per share and an annual increase of 14.4% from the Q1 2020 dividend of $0.660 per share.

The payment of any future dividends and any other returns of capital will be at the discretion of the Board and may be reduced, eliminated or increased and will be dependent upon Cogent’s financial position, results of operations, available cash, cash flow, capital requirements, limitations under Cogent’s debt indenture agreements and other factors deemed relevant by the Board.

Tax Treatment of 2020 Dividends

Cogent paid four quarterly dividends in 2020 totaling $129.4 million, or $2.78 per share. The expected tax treatment of these dividends are generally that 63.1% are treated as a return of capital and 36.9% are generally treated as dividends for United States federal income tax purposes. While the above information includes general statements about the tax classification of dividends paid on Cogent common stock, these statements do not constitute tax advice. The taxation of corporate distributions can be complex, and stockholders are encouraged to consult their tax advisers to determine what impact the above information may have on their specific tax situation.

Impact of COVID-19

Cogent continues to be impacted by the COVID-19 pandemic and the accompanying responses by governments around the world. Cogent’s workforce continues to work remotely with dedication.

The ongoing impact of the COVID-19 pandemic and related government restrictions on Cogent’s business is unknown as a significant amount of uncertainty and volatility remains. Cogent does not know the ultimate scope and duration of the pandemic, the availability and efficacy of vaccines and therapeutic treatments, government actions that have been taken, or may be taken in the future in response to the pandemic and global economic conditions during and after the pandemic. While Cogent’s workforce is working remotely, Cogent provides no assurance that this will be sufficient to protect its workforce or its key employees. Moreover, Cogent’s results of operations may be adversely affected in the future as the pandemic and the related government restrictions continue. Cogent may also experience slowdowns in new customer orders, find it difficult to collect from customers who are experiencing financial distress, undergo an increase in customer churn, encounter difficulties accessing the buildings and locations where Cogent installs new services and serves existing customers, or have difficulties procuring, shipping or installing necessary equipment on its network. Cogent may also find that its largest customer base, which is served primarily in its multi-tenant office buildings, may be adversely affected by falling demand for commercial office space in central business districts as companies located in these buildings elect not to return to their office space either on a temporary or even permanent basis or slow the pace of opening new offices. In addition, Cogent’s corporate customer base may reduce their overall number of locations due to adverse economic conditions or new working configurations which may adversely affect Cogent’s number of corporate connections and service revenues. As a result, the global economic impact of the COVID-19 pandemic may have prolonged effects that impact Cogent’s business well into the future. These and other risks will be described in more detail in Cogent’s Annual Report on Form 10-K for the year ended December 31, 2020 and are set forth in its Quarterly Reports on Form 10-Q for the quarters ended September 30, 2020, June 30, 2020 and March 31, 2020.

Conference Call and Website Information

Cogent will host a conference call with financial analysts at 8:30 a.m. (ET) on February 25, 2021 to discuss Cogent’s operating results for the fourth quarter of 2020 and full year 2020 and to discuss Cogent’s expectations for full year 2021. Investors and other interested parties may access a live audio webcast of the earnings call in the “Events” section of Cogent’s website at www.cogentco.com/events. A replay of the webcast, together with the press release, will be available on the website following the earnings call. A downloadable file of Cogent’s “Summary of Financial and Operational Results” and a transcript of its conference call will also be available on Cogent’s website following the conference call.

About Cogent Communications

Cogent Communications (NASDAQ: CCOI) is a multinational, Tier 1 facilities-based ISP. Cogent specializes in providing businesses with high-speed Internet access, Ethernet transport, and colocation services. Cogent’s facilities-based, all-optical IP network backbone provides services in over 200 markets globally.

Cogent Communications is headquartered at 2450 N Street, NW, Washington, D.C. 20037. For more information, visit www.cogentco.com. Cogent Communications can be reached in the United States at (202) 295-4200 or via email at info@cogentco.com.

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COGENT COMMUNICATIONS HOLDINGS, INC.,AND SUBSIDIARIES

Summary of Financial and OperationalResults

Metric ($ in 000’s, except share and per share data) – unaudited Q1 2019 Q2 2019 Q3 2019 Q4 2019 Q1 2020 Q2 2020 Q3 2020 Q4 2020
On-Net revenue $ 97,183 $ 97,472 $ 99,416 $ 102,683 $ 103,457 $ 103,800 $ 105,091 $ 107,109
% Change from previous Qtr. 1.9 % 0.3 % 2.0 % 3.3 % 0.8 % 0.3 % 1.2 % 1.9 %
Off-Net revenue $ 36,843 $ 37,191 $ 37,418 $ 37,479 $ 37,321 $ 37,044 $ 37,092 $ 36,672
% Change from previous Qtr. 0.8 % 0.9 % 0.6 % 0.2 % -0.4 % -0.7 % 0.1 % -1.1 %
Non-Core revenue (1) $ 111 $ 126 $ 108 $ 130 $ 137 $ 146 $ 119 $ 120
% Change from previous Qtr. -24.5 % 13.5 % -14.3 % 20.4 % 5.4 % 6.6 % -18.5 % 0.8 %
Service revenue – total $ 134,137 $ 134,789 $ 136,942 $ 140,292 $ 140,915 $ 140,990 $ 142,302 $ 143,901
% Change from previous Qtr. 1.6 % 0.5 % 1.6 % 2.4 % 0.4 % 0.1 % 0.9 % 1.1 %
Constant currency total revenue quarterly growth rate – sequential quarters (6) 1.7 % 0.7 % 1.7 % 2.5 % 0.6 % 0.2 % -0.2 % 0.7 %
Constant currency total revenue quarterly growth rate – year over year quarters (6) 5.8 % 5.4 % 6.0 % 6.8 % 5.6 % 5.1 % 3.1 % 1.2 %
Excise Taxes included in service revenue $ 3,391 $ 3,191 $ 3,998 $ 4,334 $ 3,743 $ 3,298 $ 3,902 $ 4,144
% Change from previous Qtr. 4.9 % -5.9 % 25.3 % 8.4 % -13.6 % -11.9 % 18.3 % 6.2 %
Network operations expenses (2) $ 53,970 $ 54,181 $ 54,971 $ 55,684 $ 55,669 $ 53,581 $ 54,173 $ 54,513
% Change from previous Qtr. -2.6 % 0.4 % 1.5 % 1.3 % -% -3.8 % 1.1 % 0.6 %
GAAP gross profit (3) $ 59,724 $ 60,403 $ 61,683 $ 64,300 $ 65,486 $ 67,208 $ 66,164 $ 66,617
% Change from previous Qtr. 7.7 % 1.1 % 2.1 % 4.2 % 1.8 % 2.6 % -1.6 % 0.7 %
GAAP gross margin (3) 44.5 % 44.8 % 45.0 % 45.8 % 46.5 % 47.7 % 46.5 % 46.3 %
Non-GAAP gross profit (4) (6) $ 80,167 $ 80,608 $ 81,971 $ 84,608 $ 85,246 $ 87,409 $ 88,129 $ 89,388
% Change from previous Qtr. 4.6 % 0.6 % 1.7 % 3.2 % 0.8 % 2.5 % 0.8 % 1.4 %
Non-GAAP gross margin (4) (6) 59.8 % 59.8 % 59.9 % 60.3 % 60.5 % 62.0 % 61.9 % 62.1 %
Selling, general and administrative expenses (5) $ 32,568 $ 33,503 $ 31,456 $ 31,884 $ 34,852 $ 34,061 $ 33,546 $ 33,713
% Change from previous Qtr. 12.2 % 2.9 % -6.1 % 1.4 % 9.3 % -2.3 % -1.5 % 0.5 %
Depreciation<br> and amortization expense $ 20,263 $ 19,979 $ 20,006 $ 20,002 $ 19,508 $ 19,896 $ 21,619 $ 22,455
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%<br> Change from previous Qtr. -3.3 % -1.4 % 0.1 % -% -2.5 % 2.0 % 8.7 % 3.9 %
Equity-based compensation<br> expense $ 3,434 $ 5,289 $ 4,797 $ 4,940 $ 5,075 $ 6,083 $ 6,522 $ 5,846
%<br> Change from previous Qtr. -22.1 % 54.0 % -9.3 % 3.0 % 2.7 % 19.9 % 7.2 % -10.4 %
Operating income $ 24,400 $ 22,022 $ 25,799 $ 28,033 $ 25,850 $ 27,574 $ 26,036 $ 27,384
%<br> Change from previous Qtr. 9.4 % -9.7 % 17.2 % 8.7 % -7.8 % 6.7 % -5.6 % 5.2 %
Interest expense $ 13,456 $ 13,595 $ 15,191 $ 15,211 $ 15,220 $ 15,499 $ 15,760 $ 16,007
%<br> Change from previous Qtr. -0.4 % 1.0 % 11.7 % 0.1 % 0.1 % 1.8 % 1.7 % 1.6 %
Net income (loss) $ 9,217 $ 7,136 $ 13,701 $ 7,465 $ 9,227 $ 8,564 $ (4,955 ) $ (6,620 )
Realized and unrealized<br> gains (losses) on 2024 Euro Notes $ - $ 177 $ 6,128 $ (4,068 ) $ 2,908 $ (873 ) $ (17,315 ) $ (19,170 )
Basic net income (loss)<br> per common share $ 0.20 $ 0.16 $ 0.30 $ 0.16 $ 0.20 $ 0.19 $ (0.11 ) $ (0.14 )
Diluted net income<br> (loss) per common share $ 0.20 $ 0.16 $ 0.30 $ 0.16 $ 0.20 $ 0.18 $ (0.11 ) $ (0.14 )
Weighted average common shares –<br> basic 45,223,157 45,354,327 45,438,656 45,553,727 45,658,565 45,754,880 45,815,718 45,904,943
%<br> Change from previous Qtr. -0.1 % 0.3 % 0.2 % 0.3 % 0.2 % 0.2 % 0.1 % 0.2 %
Weighted average common shares –<br> diluted 45,644,236 45,912,291 46,019,691 46,145,970 46,391,066 46,686,665 45,815,718 45,904,943
%<br> Change from previous Qtr. -0.3 % 0.6 % 0.2 % 0.3 % 0.5 % 0.6 % -1.9 % 0.2 %
EBITDA (6) $ 47,561 $ 47,105 $ 50,515 $ 52,724 $ 50,394 $ 53,348 $ 54,583 $ 55,675
%<br> Change from previous Qtr. -% -1.0 % 7.2 % 4.4 % -4.4 % 5.9 % 2.3 % 2.0 %
EBITDA margin 35.5 % 34.9 % 36.9 % 37.6 % 35.8 % 37.8 % 38.4 % 38.7 %
Gains on asset related<br> transactions $ 536 $ 185 $ 87 $ 251 $ 39 $ 205 $ 99 $ 10
EBITDA, as adjusted (6) $ 48,097 $ 47,290 $ 50,602 $ 52,975 $ 50,433 $ 53,553 $ 54,682 $ 55,685
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%<br> Change from previous Qtr. 0.9 % -1.7 % 7.0 % 4.7 % -4.8 % 6.2 % 2.1 % 1.8 %
EBITDA, as adjusted,<br> margin 35.9 % 35.1 % 37.0 % 37.8 % 35.8 % 38.0 % 38.4 % 38.7 %
Net cash provided<br> by operating activities $ 28,637 $ 40,632 $ 33,443 $ 46,097 $ 28,458 $ 41,311 $ 32,980 $ 37,571
%<br> Change from previous Qtr. -29.7 % 41.9 % -17.7 % 37.8 % -38.3 % 45.2 % -20.2 % 13.9 %
Capital expenditures $ 13,288 $ 11,720 $ 12,051 $ 9,899 $ 12,866 $ 13,930 $ 13,296 $ 15,860
%<br> Change from previous Qtr. 21.5 % -11.8 % 2.8 % -17.9 % 30.0 % 8.3 % -4.6 % 19.3 %
Principal payments<br> of capital (finance) lease obligations $ 3,030 $ 1,976 $ 2,029 $ 2,056 $ 6,167 $ 3,716 $ 9,509 $ 4,598
%<br> Change from previous Qtr. 42.4 % -34.8 % 2.7 % 1.3 % 200.0 % -39.7 % 155.9 % -51.6 %
Dividends paid $ 26,565 $ 27,741 $ 28,565 $ 29,776 $ 30,557 $ 31,738 $ 32,657 $ 34,460
Purchases of common<br> stock $ - $ - $ - $ - $ - $ - $ 270 $ 4,225
Gross Leverage Ratio 4.28 5.08 4.97 4.86 4.78 5.08 5.10 5.14
Net Leverage Ratio 2.92 2.93 2.92 2.86 2.92 3.07 3.24 3.40
Customer<br> Connections – end of period
On-Net 71,066 72,415 73,870 74,554 75,163 75,927 76,338 77,305
%<br> Change from previous Qtr. 3.3 % 1.9 % 2.0 % 0.9 % 0.8 % 1.0 % 0.5 % 1.3 %
Off-Net 11,138 11,321 11,503 11,660 11,721 11,846 11,849 11,970
%<br> Change from previous Qtr. 1.5 % 1.6 % 1.6 % 1.4 % 0.5 % 1.1 % 0.0 % 1.0 %
Non-Core (1) 318 318 319 325 329 339 322 325
%<br> Change from previous Qtr. -12.2 % -% -0.3 % 1.9 % 1.2 % 3.0 % -5.0 % 0.9 %
Total customer connections 82,522 84,054 85,692 86,539 87,213 88,112 88,509 89,600
%<br> Change from previous Qtr. 3.0 % 1.9 % 1.9 % 1.0 % 0.8 % 1.0 % 0.5 % 1.2 %
On-Net<br> Buildings – end of period
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Multi-Tenant<br> office buildings 1,746 1,751 1,757 1,767 1,769 1,771 1,783 1,792
Carrier<br> neutral data center buildings 908 933 960 980 1,000 1,029 1,047 1,068
Cogent<br> data centers 52 53 54 54 54 54 54 54
Total<br> on-net buildings 2,706 2,737 2,771 2,801 2,823 2,854 2,884 2,914
Total<br> carrier neutral data center nodes 1,071 1,101 1,128 1,153 1,175 1,203 1,225 1,252
Square<br> feet – multi-tenant office buildings – on-net 949,486,923 951,031,709 954,013,024 957,173,183 961,154,384 962,049,183 968,355,695 976,813,678
Network  –<br> end of period
Intercity<br> route miles 57,426 57,426 57,426 57,600 58,009 58,009 58,142 58,285
Metro<br> fiber miles 33,664 34,163 34,985 35,526 36,079 36,438 36,725 37,567
Connected<br> networks – AS’s 6,668 6,762 6,844 6,954 7,042 7,133 7,222 7,338
Headcount<br> – end of period
Sales<br> force – quota bearing 501 519 530 548 542 572 597 569
Sales<br> force - total 639 656 667 686 684 716 740 712
Total<br> employees 997 1,026 1,036 1,055 1,052 1,083 1,110 1,083
Sales<br> rep productivity – units per full time equivalent sales rep (“FTE”) per month 5.1 4.9 4.4 4.1 4.5 4.0 3.7 4.2
FTE<br> – sales reps 464 478 488 502 522 533 563 542
(1) Consists of legacy services<br> of companies whose assets or businesses were acquired by Cogent.
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(2) Network operations expense excludes<br> equity-based compensation expense of $180, $226, $282, $306, $252, $305, $346 and $316<br> in the three month periods ended March 31, 2019 through December 31, 2020,<br> respectively. Network operations expense includes excise taxes, including Universal Service<br> Fund fees of $3,391, $3,191, $3,998, $4,334, $3,743, $3,298, $3,902 and $4,144 in the<br> three month periods ended March 31, 2019 through December 31, 2020, respectively.
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(3) GAAP gross profit is defined<br> as total service revenue less network operations expense, depreciation and amortization<br> and equity based compensation included in network operations expense. GAAP gross margin<br> is defined as GAAP gross profit divided by total service revenue.
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(4) Non-GAAP gross profit represents<br> service revenue less network operations expense, excluding equity-based compensation<br> and amounts shown separately (depreciation and amortization expense). Non-GAAP gross<br> margin is defined as non-GAAP gross profit divided by total service revenue. Management<br> believes that non-GAAP gross profit and non-GAAP gross profit margin are relevant metrics<br> to provide investors, as they are metrics that management uses to measure the margin<br> available to the company after network service costs, in essence a measure of the efficiency<br> of the Company’s network.
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(5) Excludes equity-based compensation<br> expense of $3,254, $5,063, $4,515, $4,634, $4,823, $5,778, $6,176 and $5,530 in the three<br> month periods ended March 31, 2019 through December 31, 2020, respectively.
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(6) See Schedules of Non-GAAP measures<br> below for definitions and reconciliations to GAAP measures.
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Schedules of Non-GAAP Measures

EBITDA and EBITDA, as adjusted

EBITDA represents net cash flows provided by operating activities plus changes in operating assets and liabilities, cash interest expense and cash income tax expense. Management believes the most directly comparable measure to EBITDA calculated in accordance with generally accepted accounting principles in the United States, or GAAP, is net cash provided by operating activities. The Company also believes that EBITDA is a measure frequently used by securities analysts, investors, and other interested parties in their evaluation of issuers. EBITDA, as adjusted, represents EBITDA plus net gains (losses) on asset related transactions.

The Company believes that EBITDA, and EBITDA, as adjusted, are useful measures of its ability to service debt, fund capital expenditures and expand its business. EBITDA, and EBITDA, as adjusted are an integral part of the internal reporting and planning system used by management as a supplement to GAAP financial information. EBITDA, and EBITDA, as adjusted are not recognized terms under GAAP and accordingly, should not be viewed in isolation or as a substitute for the analysis of results as reported under GAAP, but rather as a supplemental measure to GAAP. For example, these metrics are not intended to reflect the Company’s free cash flow, as it does not consider certain current or future cash requirements, such as capital expenditures, contractual commitments, and changes in working capital needs, interest expenses and debt service requirements. The Company’s calculations of these metrics may also differ from the calculations performed by its competitors and other companies and as such, its utility as a comparative measure is limited.

EBITDA, and EBITDA, as adjusted, are reconciled to net cashprovided by operating activities in the table below.

($ in 000’s) – unaudited Q1<br> <br> 2019 Q2<br> <br> 2019 Q3<br> <br> 2019 Q4<br> <br> 2019 Year<br> <br> 2019 Q1<br> <br><br>2020 Q2<br> <br><br>2020 Q3<br> <br><br>2020 Q4<br><br><br> 2020 Year<br> <br><br>2020
Net<br> cash provided by operating activities $ 28,637 $ 40,632 $ 33,443 $ 46,097 $ 148,809 $ 28,458 $ 41,311 $ 32,980 $ 37,571 $ 140,320
Changes<br> in operating assets and liabilities 6,727 (5,729 ) 3,785 (6,557 ) (1,949 ) 5,325 $ (3,232 ) $ 6,255 $ 1,920 $ 12,780
Cash<br> interest expense and income tax expense 12,197 12,202 13,287 13,184 51,045 16,611 15,269 15,348 16,184 60,895
EBITDA $ 47,561 $ 47,105 $ 50,515 $ 52,724 $ 197,905 $ 50,394 $ 53,348 $ 54,583 $ 55,675 $ 213,995
PLUS:<br> Gains on asset related transactions 536 185 87 251 1,059 39 205 99 10 352
EBITDA, as adjusted $ 48,097 $ 47,290 $ 50,602 $ 52,975 $ 198,964 $ 50,433 $ 53,553 $ 54,682 $ 55,685 $ 214,347
EBITDA<br> margin 35.5 % 34.9 % 36.9 % 37.6 % 36.2 % 35.8 % 37.8 % 38.4 % 38.7 % 37.7 %
EBITDA,<br> as adjusted, margin 35.9 % 35.1 % 37.0 % 37.8 % 36.4 % 35.8 % 38.0 % 38.4 % 38.7 % 37.7 %

Constant currency revenue is reconciled to service revenueas reported in the tables below.

Constant currency impact on revenue changes – sequentialperiods

($<br> in 000’s) – unaudited Q1<br> <br> 2019 Q2<br> <br> 2019 Q3<br> <br> 2019 Q4<br> <br> 2019 Year<br> <br> 2019 Q1<br> <br> 2020 Q2<br> <br> 2020 Q3<br> <br> 2020 Q4<br> <br> 2020 Year<br> <br> 2020
Service<br> revenue, as reported – current period $ 134,137 $ 134,789 $ 136,942 $ 140,292 $ 546,159 $ 140,915 $ 140,990 $ 142,302 $ 143,901 $ 568,103
Impact<br> of foreign currencies on service revenue 135 260 176 88 5,286 184 202 (1,616 ) (621 ) (1,492 )
Service<br> revenue - as adjusted  for currency impact (1) $ 134,272 $ 135,049 $ 137,118 $ 140,380 $ 551,445 $ 141,099 $ 141,192 $ 140,686 $ 143,280 $ 566,611
Service<br> revenue, as reported – prior sequential period $ 132,049 $ 134,137 $ 134,789 $ 136,942 $ 520,193 $ 140,292 $ 140,915 $ 140,990 $ 142,302 $ 546,159
Constant<br> currency (decrease) increase $ 2,223 $ 912 $ 2,329 $ 3,438 $ 31,252 $ 807 $ 277 $ (304 ) $ 978 $ 20,452
Constant<br> currency percent (decrease) increase 1.7 % 0.7 % 1.7 % 2.5 % 6.0 % 0.6 % 0.2 % (0.2 )% 0.7 % 3.7 %
(1) Service revenue, as adjusted<br> for currency impact, is determined by translating the service revenue for the current<br> period at the average foreign currency exchange rates for the prior sequential period.<br> The Company believes that disclosing quarterly sequential revenue growth without the<br> impact of foreign currencies on service revenue is a useful measure of sequential revenue<br> growth. Service revenue, as adjusted for currency impact, is an integral part of the<br> internal reporting and planning system used by management as a supplement to GAAP financial<br> information.
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Constant currency impact on revenue changes – prioryear periods

($<br> in 000’s) – unaudited Q1<br> <br> 2019 Q2<br> <br> 2019 Q3<br> <br> 2019 Q4<br> <br> 2019 Year<br> <br> 2019 Q1<br> <br> 2020 Q2<br> <br> 2020 Q3<br> <br> 2020 Q4<br> <br> 2020 Year<br> <br> 2020
Service<br> revenue, as reported – current period $ 134,137 $ 134,789 $ 136,942 $ 140,292 $ 546,159 $ 140,915 $ 140,990 $ 142,302 $ 143,901 $ 568,103
Impact<br> of foreign currencies on service revenue 2,078 1,505 1,058 683 5,286 746 674 (1,141 ) (1,891 ) (1,492 )
Service<br> revenue - as adjusted for currency impact  (2) $ 136,215 $ 136,294 $ 138,000 $ 140,975 $ 551,445 $ 141,661 $ 141,664 $ 141,161 $ 142,010 $ 566,611
Service<br> revenue, as reported – prior year period $ 128,706 $ 129,296 $ 130,139 $ 132,049 $ 520,193 $ 134,137 $ 134,789 $ 136,942 $ 140,292 $ 546,159
Constant<br> currency increase $ 7,509 $ 6,998 $ 7,861 $ 8,926 $ 31,252 $ 7,524 $ 6,875 $ 4,219 $ 1,718 $ 20,452
Percent<br> increase 5.8 % 5.4 % 6.0 % 6.8 % 6.0 % 5.6 % 5.1 % 3.1 % 1.2 % 3.7 %
(2) Service revenue, as adjusted<br> for currency impact, is determined by translating the service revenue for the current<br> period at the average foreign currency exchange rates for the comparable prior year period.<br> The Company believes that disclosing year over year revenue growth without the impact<br> of foreign currencies on service revenue is a useful measure of revenue growth. Service<br> revenue, as adjusted for currency impact, is an integral part of the internal reporting<br> and planning system used by management as a supplement to GAAP financial information.
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Non-GAAP gross profit and Non-GAAP gross margin

Non-GAAP gross profit and Non-GAAP gross margin are reconciledto GAAP gross profit and GAAP gross margin in the table below.

($ in 000’s) – unaudited Q1<br> 2019 Q2<br> 2019 Q3<br> 2019 Q4<br> 2019 Year<br> 2019 Q1<br> 2020 Q2<br> 2020 Q3<br> 2020 Q4<br> 2020 Year<br> 2020
Service<br> revenue total $ 134,137 $ 134,789 $ 136,942 $ 140,292 $ 546,159 $ 140,915 $ 140,990 $ 142,302 $ 143,901 $ 568,103
Minus<br> - Network operations expense including equity-based compensation and including depreciation and amortization expense 74,413 74,386 75,259 75,992 300,050 75,429 73,782 76,138 77,284 302,633
GAAP<br> Gross Profit (1) $ 59,724 $ 60,403 $ 61,683 $ 64,300 $ 246,109 $ 65,486 $ 67,208 $ 66,164 $ 66,617 $ 265,470
Plus  -<br> Equity-based compensation – network operations expense 180 226 282 306 994 252 305 346 316 1,219
Plus<br> – Depreciation and amortization expense 20,263 19,979 20,006 20,002 80,247 19,508 19,896 21,619 22,455 83,477
Non-GAAP<br> Gross Profit (2) $ 80,167 $ 80,608 $ 81,971 $ 84,608 $ 327,350 $ 85,246 $ 87,409 $ 88,129 $ 89,388 $ 350,166
GAAP<br> Gross Margin (1) 44.5 % 44.8 % 45.0 % 45.8 % 45.1 % 46.5 % 47.7 % 46.5 % 46.3 % 46.7 %
Non-GAAP<br> Gross Margin (2) 59.8 % 59.8 % 59.9 % 60.3 % 59.9 % 60.5 % 62.0 % 61.9 % 62.1 % 61.6 %
(1) GAAP gross profit is defined<br> as total service revenue less network operations expense, depreciation and amortization<br> and equity-based compensation included in network operations expense. GAAP gross margin<br> is defined as GAAP gross profit divided by total service revenue.
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(2) Non-GAAP gross profit represents<br> service revenue less network operations expense, excluding equity-based compensation<br> and amounts shown separately (depreciation and amortization expense). Non-GAAP gross<br> margin is defined as non-GAAP gross profit divided by total service revenue. Management<br> believes that non-GAAP gross profit and non-GAAP gross margin are relevant metrics to<br> provide to investors, as they are metrics that management uses to measure the margin<br> and amount available to the Company after network service costs, in essence these are<br> measures of the efficiency of the Company’s network.
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Gross and Net Leverage Ratios

Gross leverage ratio is defined as total debt divided by the trailing last 12 months EBITDA, as adjusted. Net leverage ratio is defined as total net debt (total debt minus cash and cash equivalents) divided by the trailing last 12 months EBITDA, as adjusted. Cogent’s gross leverage ratio and net leverage ratio are shown below.

($ in 000’s) – unaudited As of September 30, 2020 As of December 31, 2020
Cash and cash equivalents $ 393,293 $ 371,301
Debt
Capital (finance) leases – current portion 15,252 15,702
Capital (finance) leases – long term 197,688 203,438
Senior Secured 2022 Notes 445,000 445,000
Senior Unsecured Euro 2024 Notes 410,365 429,264
Note payable 10,404 7,712
Total debt 1,078,709 1,101,116
Total net debt 685,416 729,815
Trailing 12 months EBITDA, as adjusted 211,643 214,353
Gross leverage ratio 5.10 5.14
Net leverage ratio 3.24 3.40

Cogent’s SEC filings are available online via the Investor Relations section of www.cogentco.com or on the Securities and Exchange Commission’s website at www.sec.gov.

COGENT COMMUNICATIONS HOLDINGS, INC.,AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS

AS OF DECEMBER 31, 2020 AND 2019

(IN THOUSANDS, EXCEPT SHARE AND PER SHAREDATA)

2019
Assets
Current assets:
Cash and cash equivalents 371,301 $ 399,422
Accounts receivable, net of allowance for credit losses of 1,921 and 1,771, respectively 44,185 40,484
Prepaid expenses and other current assets 40,851 35,822
Total current assets 456,337 475,728
Property and equipment:
Property and equipment 1,515,867 1,366,782
Accumulated depreciation and amortization (1,085,532 ) (997,853 )
Total property and equipment, net 430,335 368,929
Right-of-use leased assets 99,666 73,460
Deposits and other assets 14,139 14,007
Total assets 1,000,477 $ 932,124
Liabilities and stockholders' equity
Current liabilities:
Accounts payable 9,775 $ 11,075
Accrued and other current liabilities 51,029 51,301
Current maturities, operating lease liabilities 11,151 10,101
Installment payment agreement, current portion, net of discount of 136 and 350, respectively 6,786 9,063
Finance lease obligations, current maturities 15,702 8,154
Total current liabilities 94,443 89,694
Senior unsecured 2024 Euro notes, net of unamortized debt costs of 2,961 and 1,410, respectively and net of discount of 1,142 and 0, respectively 425,160 150,001
Senior secured 2022 notes, net of unamortized debt costs of 1,052 and 1,897 respectively and including premium of 544 and 985, respectively 444,492 444,088
Senior unsecured 2021 notes, net of unamortized debt costs of 857 188,368
Operating lease liabilities, net of current maturities 111,318 86,690
Finance lease obligations, net of current maturities 203,438 161,635
Other long-term liabilities 14,792 15,327
Total liabilities 1,293,643 1,135,803
Commitments and contingencies
Stockholders' equity:
Common stock, 0.001 par value; 75,000,000 shares authorized; 47,214,077 and 46,840,434 shares issued and outstanding, respectively 47 47
Additional paid-in capital 515,867 493,178
Accumulated other comprehensive income (loss) (1,306 ) (12,326 )
Accumulated deficit (807,774 ) (684,578 )
Total stockholders' deficit (293,166 ) (203,679 )
Total liabilities and stockholders' equity 1,000,477 $ 932,124

All values are in US Dollars.

COGENT COMMUNICATIONS HOLDINGS, INC.,AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF COMPREHENSIVEINCOME (LOSS)

FOR THE THREE MONTHS ENDED DECEMBER31, 2020 AND DECEMBER 31, 2019

(IN THOUSANDS, EXCEPT SHARE AND PER SHAREDATA)

Three Months<br> <br>Ended<br> <br>December 31, 2019
Service revenue 143,901 $ 140,292
Operating expenses:
Network operations (including 316 and 306 of equity-based compensation expense, respectively), exclusive of amounts shown separately 54,829 55,990
Selling, general, and administrative (including 5,530 and 4,634 of equity-based compensation expense, respectively) 39,243 36,518
Depreciation and amortization 22,455 20,002
Total operating expenses 116,527 112,510
Gains on equipment transactions 10 251
Operating income 27,384 28,033
Interest expense (16,007 ) (15,211 )
Unrealized foreign exchange (loss) gain on 2024 Euro Notes (19,170 ) (4,068 )
Interest income and other 529 2,012
(Loss) income before income taxes (7,264 ) 10,766
Income tax benefit (expense) 644 (3,301 )
Net (loss) income (6,620 ) $ 7,465
Comprehensive (loss) income:
Net (loss) income (6,620 ) $ 7,465
Foreign currency translation adjustment 6,192 3,350
Comprehensive (loss) income (428 ) $ 10,815
Basic net (loss) income per common share (0.14 ) $ 0.16
Diluted net (loss) income per common share (0.14 ) $ 0.16
Dividends declared per common share 0.73 $ 0.64
Weighted-average common shares—basic 45,904,943 45,553,727
Weighted-average common shares—diluted 45,904,943 46,145,970

All values are in US Dollars.

COGENT COMMUNICATIONS HOLDINGS, INC.,AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF COMPREHENSIVEINCOME

FOR EACH OF THE THREE YEARS ENDED DECEMBER 31,2020

(IN THOUSANDS, EXCEPT SHARE AND PER SHAREDATA)

2019 2018
Service revenue 568,103 $ 546,159 $ 520,193
Operating expenses:
Network operations (including 1,219, 994 and 895 of equity-based compensation expense, respectively), exclusive of amounts shown separately 219,157 219,801 219,526
Selling, general, and administrative (including 22,306, 17,466 and 16,813 of equity-based compensation expense, respectively) 158,476 146,913 133,858
Depreciation and amortization 83,477 80,247 81,233
Total operating expenses 461,110 446,961 434,617
Gains on equipment transactions 352 1,059 982
Losses on lease terminations (423 )
Operating income 106,922 100,257 86,558
Interest expense (62,486 ) (57,453 ) (51,056 )
Realized foreign exchange gain on 2024 Euro Notes 2,533
Unrealized foreign exchange (loss) gain on 2024 Euro Notes (36,997 ) 2,271
Loss on debt extinguishment and redemption – 2021 Notes (638 )
Interest income and other 978 7,599 5,880
Income before income taxes 10,312 52,674 41,382
Income tax expense (4,096 ) (15,154 ) (12,715 )
Net income 6,216 $ 37,520 $ 28,667
Comprehensive income:
Net income 6,216 $ 37,520 $ 28,667
Foreign currency translation adjustment 11,020 (1,398 ) (6,328 )
Comprehensive income 17,236 $ 36,122 $ 22,339
Basic net income per common share 0.14 $ 0.82 $ 0.63
Diluted net income per common share 0.13 $ 0.81 $ 0.63
Dividends declared per common share 2.78 $ 2.44 $ 2.12
Weighted-average common shares—basic 45,947,772 45,542,315 45,280,161
Weighted-average common shares—diluted 46,668,198 46,080,395 45,780,954

All values are in US Dollars.

COGENT COMMUNICATIONS HOLDINGS, INC.,AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR THE THREE MONTHS ENDED DECEMBER31, 2020 AND DECEMBER 31, 2019

(IN THOUSANDS)

Three Months<br> <br>Ended December 31, 2020 Three Months<br> <br>Ended<br> <br>December 31, 2019
Cash flows from operating activities:
Net (loss) income $ (6,620 ) $ 7,466
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation and amortization 22,455 20,001
Amortization of debt discount and premium 468 479
Equity-based compensation expense (net of amounts capitalized) 5,846 4,940
Gains—equipment transactions and other, net (115 ) (263 )
Unrealized foreign currency exchange loss on 2024 Euro notes 19,170 4,068
Deferred income taxes (1,818 ) 2,873
Changes in operating assets and liabilities:
Accounts receivable (1,600 ) 1,110
Prepaid expenses and other current assets 482 1,132
Deposits and other assets (245 ) 599
Accounts payable, accrued liabilities and other long-term liabilities (452 ) 3,692
Net cash provided by operating activities 37,571 46,097
Cash flows from investing activities:
Purchases of property and equipment (15,860 ) (9,899 )
Net cash used in investing activities (15,860 ) (9,899 )
Cash flows from financing activities:
Dividends paid (34,460 ) (29,776 )
Principal payments of capital lease obligations (4,598 ) (2,056 )
Principal payments of installment payment agreement (2,692 ) (2,659 )
Purchases of common stock (4,225 )
Proceeds from exercises of common stock options 207 367
Net cash used in financing activities (45,768 ) (34,124 )
Effect of exchange rate changes on cash 2,065 1,077
Net (decrease) increase in cash and cash equivalents (21,992 ) 3,151
Cash and cash equivalents, beginning of period 393,293 396,271
Cash and cash equivalents, end of period $ 371,301 $ 399,422

COGENT COMMUNICATIONS HOLDINGS, INC.,AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR EACH OF THE THREE YEARS ENDED DECEMBER 31,2020

(IN THOUSANDS)

2019 2018
Cash flows from operating activities:
Net income 6,216 $ 37,520 $ 28,667
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization 83,477 80,247 81,233
Amortization of debt discount and premium 1,894 1,807 1,533
Equity-based compensation expense (net of amounts capitalized) 23,525 18,460 17,708
Unrealized foreign currency exchange loss (gain) on 2024 Euro Notes 36,997 (2,271 )
Realized foreign currency exchange gain on 2024 Euro Notes (2,533 )
Loss on extinguishment of 2021 notes 638
Gains—equipment transactions and other, net (546 ) (358 ) (1,109 )
Deferred income taxes 282 12,158 11,117
Changes in operating assets and liabilities:
Accounts receivable (2,702 ) 1,067 (3,204 )
Prepaid expenses and other current assets (2,771 ) (3,730 ) (438 )
Deposits and other assets (873 ) (1,131 ) (1,490 )
Accounts payable, accrued liabilities and other long-term liabilities (3,284 ) 5,040 (96 )
Net cash provided by operating activities 140,320 148,809 133,921
Cash flows from investing activities:
Purchases of property and equipment (55,952 ) (46,958 ) (49,937 )
Net cash used in investing activities (55,952 ) (46,958 ) (49,937 )
Cash flows from financing activities:
Net proceeds from issuance of senior 2024 Euro Notes, net of debt costs of 2,137 and 1,556, respectively 240,285 152,134
Net proceeds from issuance of 2022 Notes, net of debt costs of 1,364 69,861
Redemption and extinguishment of 2021 Notes (189,225 )
Dividends paid (129,412 ) (112,647 ) (97,887 )
Principal payments of finance lease obligations (23,990 ) (9,097 ) (10,286 )
Principal payments of installment payment agreement (10,547 ) (10,007 ) (9,437 )
Purchases of common stock (4,495 ) (6,564 )
Proceeds from exercises of common stock options 1,382 1,637 1,768
Net cash (used in) provided by financing activities (116,002 ) 22,020 (52,545 )
Effect of exchange rate changes on cash 3,513 (542 ) (2,357 )
Net (decrease) increase in cash and cash equivalents (28,121 ) 123,329 29,082
Cash and cash equivalents, beginning of year 399,422 276,093 247,011
Cash and cash equivalents, end of year 371,301 $ 399,422 $ 276,093

All values are in US Dollars.

Except for historical information anddiscussion contained herein, statements contained in this release constitute forward-looking statements within the meaning of thePrivate Securities Litigation Reform Act of 1995. Such statements include, but are not limited to statements identified by wordssuch as “believes,” “expects,” “anticipates,” “estimates,” “intends,” “plans,” “targets,” “projects” and similar expressions. The statements in this release arebased upon the current beliefs and expectations of Cogent’s management and are subject to significant risks and uncertainties.Actual results may differ from those set forth in the forward-looking statements. Numerous factors could cause or contribute tosuch differences, including the impact of the COVID-19 pandemic and the related government policies; future economic instabilityin the global economy or a contraction of the capital markets which could affect spending on Internet services and our abilityto engage in financing activities; the impact of changing foreign exchange rates (in particular the Euro to USD and Canadian dollarto USD exchange rates) on the translation of our non-USD denominated revenues, expenses, assets and liabilities; legal and operationaldifficulties in new markets; the imposition of a requirement that we contribute to the US Universal Service Fund on the basis ofour Internet revenue; changes in government policy and/or regulation, including net neutrality rules  by the United StatesFederal Communications Commission and in the area of data protection; increasing competition leading to lower prices for our services;our ability to attract new customers and to increase and maintain the volume of traffic on our network; the ability to maintainour Internet peering arrangements on favorable terms; our reliance on an equipment vendor, Cisco Systems Inc., and the potentialfor hardware or software problems associated with such equipment; the dependence of our network on the quality and dependabilityof third-party fiber providers; our ability to retain certain customers that comprise a significant portion of our revenue base;the management of network failures and/or disruptions; and outcomes in litigation as well as other risks discussed from time totime in our filings with the Securities and Exchange Commission, including, without limitation, our Annual Report on Form 10-Kfor the year ended December 31, 2020 and our Quarterly Reports on Form 10-Q for the quarters ended March 31,2020,June 30, 2020 and September 30, 2020. Cogent undertakes no duty to update any forward-looking statement or any informationcontained in this press release or in other public disclosures at any time.