TOP Ships Reports First Quarter 2010 Financial Results


ATHENS, GREECE--(Marketwire - May 13, 2010) - TOP Ships Inc. (NASDAQ: TOPS) today announced its financial results for the first quarter ended March 31, 2010.

For the first quarter of 2010, the Company reported:

-- Net income of $0.9 million or $0.03 per share.

-- Operating income of $5.5 million.

-- Revenues of $23.1 million.

Evangelos J. Pistiolis, President and Chief Executive Officer of TOP Ships Inc., commented:

"We are happy to report a profitable first quarter, which is the result of the charters we signed in 2008 and our cost cutting efforts.

"In addition, during the first quarter we fixed the M/T Dauntless on a two-year time charter at a base rate of $10,500 per day, plus a 50/50 profit sharing arrangement with a first class charterer.

"Following this fixture, nearly 100% of our total remaining operating days of 2010 are under fixed employment. Looking further into the future, approximately 83% of total operating days of 2011 and 60% of total operating days of 2012 are under fixed employment.

"The total gross contracted revenue from all of our fixed rate contracts amounts to $345 million until the end of 2019."

The following indicators serve to highlight the operational performance of the Company's current fleet during the first quarters of 2009 and 2010:

CURRENT FLEET DATA

                                                   Three Months Ended -
                                                        March 31,
                                                --------------------------
                                                    2009          2010
                                                ------------  ------------
Total number of vessels                                   11            13
                                                ------------  ------------
Total calendar days for fleet (1)                        727         1,170
                                                ------------  ------------
Total available days for fleet (2)                       689         1,152
                                                ------------  ------------
Total operating days for fleet (3)                       679         1,152
                                                ------------  ------------
Fleet utilization (4)                                  98.50%        99.93%
                                                ------------  ------------

(1) We define calendar days as the total days the vessels were in our possession for the relevant period. Calendar days are an indicator of the size of our fleet over the relevant period and affect both the amount of revenues and expenses that we record during that period.

(2) We define available days as the number of calendar days less the aggregate number of days that our vessels are off-hire due to scheduled repairs or scheduled guarantee inspections in the case of newbuildings, vessel upgrades or special surveys and the aggregate amount of time that we spend positioning our vessels. Companies in the shipping industry generally use available days to measure the number of days in a period during which vessels should be capable of generating revenues. We determined to use available days as a performance metric for the first time in the second quarter and first half of 2009. We have determined to adjust the calculation method of utilization to include available days in order to be comparable with shipping companies that calculate utilization using operating days divided by available days.

(3) We define operating days as the number of available days in a period less the aggregate number of days that our vessels are off-hire due to unforeseen circumstances. The shipping industry uses operating days to measure the aggregate number of days in a period during which the vessels actually generate revenues.

(4) We calculate fleet utilization by dividing the number of operating days during a period by the number of available days during that period. The shipping industry uses fleet utilization to measure a company's efficiency in finding suitable employment for its vessels and minimizing the number of days that its vessels are off-hire for reasons other than scheduled repairs or scheduled guarantee inspections in the case of newbuildings, vessel upgrades, special or intermediate surveys and vessel positioning. We used a new calculation method for fleet utilization for the first time in the second quarter and first half of 2009. In all prior filings and reports, utilization was calculated by dividing operating days by calendar days. We have determined to adjust the calculation method in order to be comparable with most shipping companies, which calculate utilization using operating days divided by available days.

The following table presents the Company's current fleet and employment profile:


                                                    Daily      Profit
                        Year   Charter              Base    Sharing Above
                  Dwt   Built   Type      Expiry    Rate     Base Rate
                ------- ---- ---------- --------- -------- ---------------
Eight Tanker
 Vessels
                               Time
Dauntless        46,168 1999  Charter     Q1/2012 $ 10,500              50%
                                                            100% first
                               Time                          $1,000 +
Ioannis P        46,346 2003  Charter     Q4/2010 $ 18,000   50% thereafter

                              Bareboat
Miss Marilena    50,000 2009  Charter   Q1-2/2019 $ 14,400

                              Bareboat
Lichtenstein     50,000 2009  Charter   Q1-2/2019 $ 14,550

                              Bareboat
Ionian Wave      50,000 2009  Charter   Q1-2/2016 $14,300(A)

Thyrrhenian                   Bareboat
 Wave            50,000 2009  Charter   Q1-2/2016 $14,300(A)

                              Bareboat
Britto           50,000 2009  Charter   Q1-2/2019 $ 14,550

                              Bareboat
Hongbo           50,000 2009  Charter   Q1-2/2019 $ 14,550

Total Tanker dwt     392,514

Five Drybulk Vessels
                               Time
Cyclades         75,681 2000  Charter     Q2/2011 $ 54,250

                               Time
Amalfi           45,526 2000  Charter     Q4/2011 $ 14,000

Papillon (ex                  Bareboat
 Voc Gallant)    51,200 2002  Charter     Q2/2012 $ 24,000

                                Time
Pepito           75,928 2001  Charter   Q1-2/2013 $ 41,000

                                Time
Astrale          75,933 2000  Charter     Q3/2011 $ 18,000

Total Drybulk
 dwt            324,268

TOTAL DWT       716,782


A. On January 11, 2010 we announced that we had received from the bareboat
   charterer of the M/T Ionian Wave and the M/T Tyrrhenian Wave, a reduced
   charter hire rate of $10,000 per day, rather than the $14,300 per day on
   a bareboat basis that is set forth in the charter agreement.  We have
   been examining this unilateral reduction and intend to take all
   necessary steps to recover the amounts owed since the said charterer is
   considered to be in breach of the charter.

Outstanding Indebtedness

As of March 31, 2010, we had total indebtedness under senior secured and unsecured credit facilities with our lenders of $392.7 million (excluding unamortized deferred financing fees of $4.8 million) with maturity dates from 2010 through 2019.

We are in discussions with DVB America N.V., or DVB in relation to the bridge loan that we took in 2009 in order to finance the delivery installment of our sixth newbuilding product tanker, due to be repaid on July 30, 2010.

As of March 31, 2010, we had no non-restricted cash.

Loan Covenants and Discussions with Banks

As of March 31, 2010, we were in breach of loan covenants relating to Earnings Before Interest, Taxes, Depreciation and Amortization (EBITDA), overall cash position (minimum liquidity covenants and minimum operating accounts balance), adjusted net worth, net asset value and asset cover of product tankers with certain banks not previously waived. As a result of these covenant breaches with all of our banks, we classified all of our debt and financial instruments as current. The amount of long-term debt and financial instruments that have been reclassified and presented together with current liabilities amounts to $339.8 million and $9.8 million, respectively.

We have been in discussions with all of our banks in relation to these covenant breaches as well as covenant breaches previously waived, for which waiver periods expired as of the end of the first quarter.

Outsourcing of management

After consideration and approval by our board of directors, we have determined to oursource our vessel commercial and technical management to Central Mare Inc., a related party controlled by our Chief Executive Officer's family. We believe that the terms of the management agreement with Central Mare Inc. are in line with those of other listed shipping companies.

Conference Call and Webcast

TOP Ships' management team will host a conference call on Friday, May 14, 2010, at 11:00 a.m. EDT to discuss the Company's financial results.

Conference Call details:

Participants should dial into the call 10 minutes before the scheduled time using the following numbers: 1(866) 819-7111 (from the US), 0(800) 953-0329 (from the UK), or (+44) (0) 1452 542 301 (from outside the US). Please quote "TOP Ships."

A replay of the conference call will be available until May 21, 2010. The United States replay number is 1(866) 247-4222; from the UK 0(800) 953-1533; the standard international replay number is (+44) (0) 1452 550 000 and the access code required for the replay is: 39394642#.

Audio webcast:

There will also be a simultaneous live webcast over the Internet, through the TOP Ships Inc. website (www.topships.org) under "Investor Relations". Participants to the live webcast should register on the website approximately 10 minutes prior to the start of the webcast.

About TOP Ships Inc.

TOP Ships Inc., formerly known as TOP Tankers Inc., is an international provider of worldwide seaborne crude oil and petroleum products and drybulk transportation services. The Company operates a combined tanker and drybulk fleet as follows:

--  A fleet of eight double-hull Handymax tankers and an average age of
    3.1 years with a total carrying capacity of approximately 0.4 million
    dwt, of which 76%, in terms of dwt, are sister ships. Two of the
    Company's Handymaxes are on time charter contracts with an average term
    of 15 months with both of the time charters including profit sharing
    agreements above their base rates. Six of the Company's Handymax
    tankers are fixed on a bareboat charter basis with an average term of
    7.9 years.

--  A fleet of five drybulk vessels with a total carrying capacity of
    approximately 0.3 million dwt and an average age of 9.0 years, of
    which 47%, in terms of dwt, are sister ships. All of the Company's
    drybulk vessels have fixed rate employment contracts for an average
    period of 22 months.

Forward-Looking Statements

Matters discussed in this press release may constitute forward-looking statements. The Private Securities Litigation Reform Act of 1995 provides safe harbor protections for forward-looking statements in order to encourage companies to provide prospective information about their business. Forward-looking statements include statements concerning plans, objectives, goals, strategies, future events or performance, and underlying assumptions and other statements, which are other than statements of historical facts.

The Company desires to take advantage of the safe harbor provisions of the Private Securities Litigation Reform Act of 1995 and is including this cautionary statement in connection with this safe harbor legislation. The words "believe," "anticipate," "intends," "estimate," "forecast," "project," "plan," "potential," "may," "should," "expect" "pending" and similar expressions identify forward-looking statements. The forward-looking statements in this press release are based upon various assumptions, many of which are based, in turn, upon further assumptions, including without limitation, our management's examination of historical operating trends, data contained in our records and other data available from third parties. Although we believe that these assumptions were reasonable when made, because these assumptions are inherently subject to significant uncertainties and contingencies which are difficult or impossible to predict and are beyond our control, we cannot assure you that we will achieve or accomplish these expectations, beliefs or projections.

In addition to these important factors, other important factors that, in our view, could cause actual results to differ materially from those discussed in the forward-looking statements include the strength of world economies and currencies, general market conditions, including fluctuations in charter rates and vessel values, failure of a seller to deliver one or more vessels or of a buyer to accept delivery of one or more vessels, inability to procure acquisition financing, default by one or more charterers of our ships, changes in the demand for crude oil and petroleum products, changes in demand for dry bulk shipping capacity, changes in our operating expenses, including bunker prices, drydocking and insurance costs, the market for our vessels, availability of financing and refinancing, changes in governmental rules and regulations or actions taken by regulatory authorities, potential liability from pending or future litigation, general domestic and international political conditions, potential disruption of shipping routes due to accidents or political events, vessels breakdowns and instances of off-hires and other factors. Please see our filings with the Securities and Exchange Commission for a more complete discussion of these and other risks and uncertainties.

TOP SHIPS INC.

CONSOLIDATED CONDENSED STATEMENTS OF OPERATIONS

(Expressed in thousands of U.S. Dollars - except for share and per share
                                  data)

                                                    Three Months Ended
                                                        March 31,
                                                    2009          2010
                                                ------------  ------------
                                                (Unaudited)   (Unaudited)
REVENUES:

  Revenues                                      $     29,793  $     23,141

EXPENSES:

  Voyage expenses                                      1,150           367
  Charter hire expense                                 5,787             -
  Amortization of deferred gain on sale and
   leaseback of vessels                                 (808)            -
  Other vessel operating expenses                      8,653         3,243
  Dry-docking costs                                    1,263           860
  Depreciation                                         6,340         8,156
  General and administrative expenses                  5,051         5,054

                                                ------------  ------------
    Operating income                                   2,357         5,461
                                                ------------  ------------

OTHER INCOME (EXPENSES):

  Interest and finance costs                          (2,271)       (3,177)
  Gain (loss) on financial instruments                 1,205        (1,399)
  Interest income                                        189            32
  Other, net                                            (110)          (33)
                                                ------------  ------------

  Total other expenses, net                             (987)       (4,577)
                                                ------------  ------------

Net Income                                      $      1,370  $        884
                                                ============  ============

Earnings per common share, basic and diluted    $       0.05  $       0.03
                                                ============  ============

Weighted average common shares outstanding,
 basic                                            27,522,092    30,653,587
                                                ============  ============

Weighted average common shares outstanding,
 diluted                                          27,522,092    30,729,186
                                                ============  ============




TOP SHIPS INC.

CONSOLIDATED CONDENSED BALANCE SHEETS

(Expressed in thousands of U.S. Dollars)



                                                 December 31,   March 31,
                                                    2009          2010
                                                ------------- -------------
ASSETS                                          (Unaudited)   (Unaudited)

CASH AND CASH EQUIVALENTS                       $           - $           -
VESSELS, NET                                          642,953       634,797
RESTRICTED CASH                                        22,244        19,345
OTHER ASSETS                                            9,952         9,820
                                                ------------- -------------
        Total assets                            $     675,149 $     663,962
                                                ============= =============

LIABILITIES AND STOCKHOLDERS' EQUITY

FINANCIAL INSTRUMENTS                                  13,803        13,767
DEBT                                                  399,087       387,919
OTHER LIABILITIES                                      15,063        13,825
                                                ------------- -------------

Total liabilities                                     427,953       415,511
                                                ------------- -------------

COMMITMENTS AND CONTINGENCIES
                                                ------------- -------------

STOCKHOLDERS' EQUITY                                  247,196       248,451
                                                ------------- -------------

                                                ------------- -------------
        Total liabilities and stockholders'
         equity                                 $     675,149 $     663,962
                                                ============= =============




TOP SHIPS INC.

CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS

(Expressed in thousands of U.S. Dollars)


                                                    Three Months Ended
                                                        March 31,
                                                --------------------------
                                                    2009          2010
                                                ------------  ------------
                                                (Unaudited)   (Unaudited)
Cash Flows provided by Operating Activities:

  Net income                                    $      1,370  $        884
  Adjustments to reconcile net income to net
   cash provided by operating activities:
    Depreciation and amortization of deferred
     financing costs                                   6,696         8,900
    Translation gain of foreign currency
     denominated loan                                                 (240)
    Stock-based compensation expense                     459           371
    Change in fair value of financial
     instruments                                      (2,065)          (36)
    Amortization of deferred gain on sale and
     leaseback of vessels                               (808)            -
    Amortization of fair value below market
     time charter                                     (2,347)            -
    Loss on sale of other fixed assets                    93            33
  Change in operating assets and liabilities           1,006        (2,255)
                                                ------------  ------------

Net Cash provided by Operating Activities              4,404         7,657
                                                ------------  ------------

Cash Flows (used in) provided by Investing
 Activities:

  Advances for vessels acquisitions / under
   construction                                      (19,504)            -
  Vessel acquisitions                                (77,735)            -
  Insurance claims recoveries                            151           716
  Decrease in restricted cash                         14,232         2,899
  Net proceeds from sale of other fixed assets           197           244
  Acquisition of other fixed assets                     (295)          (87)
                                                ------------  ------------

Net Cash provided by (used in)
 Investing Activities                                (82,954)        3,772
                                                ------------  ------------

Cash Flows provided by  (used in) Financing
 Activities:

  Proceeds from long-term debt                        74,165             -
  Payments of long-term debt                         (22,799)      (11,405)
  Financial instrument termination payments           (5,000)            -
  Payment of common stock issuance costs                   -           (24)
  Repurchase and cancellation of common stock           (732)            -
  Payment of financing costs                             (53)            -
                                                ------------  ------------
Net Cash provided by (used in) Financing
 Activities                                           45,581       (11,429)
                                                ------------  ------------

Net (decrease) increase  in cash and cash
 equivalents                                         (32,969)            -

Cash and cash equivalents at beginning of the
 period                                               46,242             -
                                                ------------  ------------

Cash and cash equivalents at end of the period  $     13,273  $          -
                                                ============  ============

Contact Information: Contacts: Investor Relations / Media: Ramnique Grewal Vice President Capital Link, Inc. 230 Park Avenue, Suite 1536 New York, N.Y. 10169 Tel.: (212) 661-7566 Fax: (212) 661-7526 E-Mail: topships@capitallink.com Company: Alexandros Tsirikos Chief Financial Officer TOP Ships Inc. 1, Vassilissis Sofias Str. & Meg. Alexandrou Str. 151 24, Maroussi, Greece Tel: +30 210 812 8180 Email: atsirikos@topships.org

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