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Globalstar Inc.

gsat · NASDAQ Communication Services
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Sector Communication Services
Industry Telecommunications Services
Employees 51-200
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FY2016 Annual Report · Globalstar Inc.
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April 2017 

Dear Fellow Stockholders, 

We  reached  one  of  the  most  significant  milestones  in  the  company’s  history  during  2016  when  the  Federal 
Communications Commission  (FCC)  adopted  a  Report and Order  that  will  enable us to  provide terrestrial  services 
over our 11.5 MHz of licensed 2.4 GHz spectrum. Obtaining this Report and Order was a long and difficult process, 
and we thank all participants that helped bring it to a successful conclusion. We worked with industry participants and 
the  FCC  to  finalize  rules  with  broad  support  and  look  forward  to  bringing  this  spectrum  to  market  in  the  U.S.  to 
provide a meaningful addition to the nation’s sub-3 GHz spectrum inventory.  

This is not just a domestic opportunity, but a global one. Shortly after receiving this ruling in the U.S., we initiated 
requests  for  similar  terrestrial  authority  in  numerous  international  jurisdictions.  While  each  country  is  unique,  the 
general  process  begins  with  the  filing  of  applications  with  the  governing  communications  regulatory  body  in  each 
country. As of today, we have filed applications in countries representing approximately 378 million POPs, and we 
expect filings in additional countries throughout 2017. If these governing bodies act upon our applications, we expect 
them  to  propose  certain  rules  for  public  comment  and/or  grant  our  request  for  terrestrial  authority.  We  have  been 
pleased with the reception from international regulators given that our applications are in line with policy goals aimed 
at  granting  license  holders  more  flexibility  to  more  intensively  utilize  their  spectrum  and  creating  harmonized 
spectrum bands across national borders. We are excited to work towards our goal of having a globally harmonized 
band of terrestrial mobile broadband spectrum. 

2016  was  also a pivotal  year  for  our  core MSS business as  we completed  the  multi-year  process of  upgrading  our 
gateways with second-generation infrastructure in partnership with Hughes Network Systems (Hughes) and Ericsson. 
These  enhancements  in  our  core  markets  will  allow  us  to  support  products  with  faster  data  speeds,  improved 
performance  and  expanded  applications.  We  also  showed  meaningful  financial  growth  with  a  7%  increase  in  total 
revenue as we continue to increase our subscriber base and improve ARPU. Service revenue, up 12% during 2016, 
contributed substantially to the improvement in our operating margin. While net income decreased due to a non-cash 
derivative  valuation  gain  recorded  during  2015  compared  to  a  loss  during  2016,  Adjusted  EBITDA1  improved 
significantly,  up  46%  during  2016.  This  increase  was  driven  by  the  Company’s  ability  to  leverage  higher  service 
revenue with a near constant operating cost base. 

MAJOR FINANCIAL AND OPERATIONAL ACCOMPLISHMENTS 

Expansion of High-Margin Service Revenue 

Driving the significant growth in Adjusted EBITDA was a $9 million increase in total service revenue resulting from 
increases  in  our  subscriber  base  and  ARPU.  We  have  expanded  our  international  footprint  and  capitalized  on 
successful  sales  strategies  to  bolster  our  subscriber  base.  These  initiatives  drove  increases  in  our  average  global 
subscriber  base  for  Duplex  and  SPOT  of  5%  and  7%,  respectively,  while  average  subscribers  outside  of  North 
America  improved  18%  in  2016.  The  primary  driver  of  this  international  growth  was  our  effort  to  expand  our 
presence in South and Central America. ARPU was also a major contributor to our revenue growth during 2016 with 
higher Duplex and SPOT ARPU driving over half of the 12% increase in total service revenue. We continue to grow 
high-margin service revenue by setting rate plans for both new and legacy subscribers commensurate with the level of 
service we provide across our product lines.  

Acceptance of Second-Generation Ground Upgrade Work 

In  late  2016,  we  formally  accepted  all  contract  deliverables  under  our  core  contracts  with  Hughes  and  Ericsson 
necessary to deploy our second-generation ground infrastructure. Moving forward, we anticipate that we will install 
second-generation  radio  access  network  equipment  at  certain  additional  gateways  in  order  to  optimize  coverage 

1 See the reconciliation to GAAP net income (loss) following this letter. 

                                                           
across  our  global  footprint.  With  our  second-generation  satellites  in  service,  the  ability  to  utilize  the  expanded 
capacity and applications of these satellites, and to offer robust second-generation MSS services, is most effective by 
utilizing an upgraded ground network. The final element to offering new services is rolling out new products across 
Duplex,  SPOT  and  Simplex.  We  expect  that  the  first  of  these  products  to  be  launched  will  be  a  two-way  SPOT 
product  that  can  both  send  and  receive  data  transmissions.  Our  next-generation  Simplex  products  will  follow, 
including a solar powered commercial tracking unit. The product teams will then release the next-generation Sat-Fi 
product integrating the Hughes chipset with the new ground network. 

Advancements in the Aviation Sector 

o  Partnership with Avidyne to Develop Certified Products for Airborne Internet Access – In February 2016, we 
announced that we partnered with Avidyne Corporation, a leading manufacturer of  integrated avionics and 
ADS-B  systems  for  general  aviation  aircraft,  to  develop  and  certify  satellite-based  internet  and  voice 
communications  products  for  the  aviation  market.  These  new  solutions,  to  be  exclusively  provided  by 
Avidyne  to  aircraft  manufacturers  and  through  Avidyne’s  worldwide  dealer  network,  will  leverage  our 
second-generation satellite network, boasting the fastest data speeds in the MSS industry. 

o  Certification of New Part 23 Light Aviation Aircraft Antenna – In March 2016, we announced the award of a 
Supplemental  Type Certificate (STC)  from  the  FAA  for  our Part  23  Light  Aviation  Aircraft  Antenna. The 
issuance of the STC validates that all quality and safety requirements of the FAA for the product have been 
met  through  rigorous  testing  and  evaluation  which  took  place  over  the  past  year.  A  market  consisting  of 
hundreds of thousands of General Aviation Pilots can now practically and affordably make calls, send emails 
and text messages and browse the internet from the cockpit, without the need for cellular access. The FAA-
certified  antenna  leverages  our  industry-leading  voice  capabilities  and  fastest  data  speeds  to  provide 
innovative communications solutions to a market where reasonably priced hardware and service options have 
been virtually non-existent. 

Innovation through Key Partnerships 

o  Partnership  with  Carmanah  Technologies  Corporation  –  In  August  2016,  we  announced  a  strategic 
partnership  with  Carmanah  Technologies  Corporation  (Carmanah).  Under  the  terms  of  our  agreement,  we 
will  collaborate with  Carmanah on  the design  and  manufacture of  new  solar  powered  machine-to-machine 
satellite  solutions.  Additionally,  Carmanah  selected  the  Globalstar  low  earth  orbiting  satellite  constellation 
for  remote  connectivity  of  all  strategic  Carmanah  products.  Carmanah  intends  to  equip  all  of  its  strategic 
products  with  this  capability  over  the  forthcoming  three  years.  The  introduction  of  solar  technology  will 
support longer battery life as well as support a significant increase in data transmission capability on a device 
by device basis.  

o  Partnership  with  Vehicle Tracking  Solutions  –  In  December  2016,  we announced  a  partnership  with  Long 
Island-based fleet management company Vehicle Tracking Solutions (VTS) to allow VTS to offer complete 
global coverage. Under the partnership, we will make available hardware and connectivity services for VTS 
to provide satellite GPS connectivity to regions currently not covered by cellular service as well as regions 
outside  of  the  continental  US.  Globalstar’s  extensive  satellite  network  and  recent  ground  infrastructure 
upgrades will enable VTS to provide increased reporting and monitoring instantly wherever a vehicle or asset 
may travel.  

o  Partnership with Inmarsat to Cross-Sell Satellite Services – In March 2017, we announced a partnership with 
Inmarsat,  a  leading  provider  of  mobile  satellite  and  voice  data  communications  services,  to  cross-sell  our 
respective  products  and  services,  increasing  our  global  reach.  The  future  partnership  aims  to  provide 
additional  service  options  for  the  growing  and  diverse  needs  of  the  companies'  expanding  international 
customer  bases.  Each  organization  owns  and  operates  a  constellation,  with  Globalstar  using  low-earth 
orbiting  satellites  and  Inmarsat  using  geostationary  satellites.  This  partnership  combines  the  best  of  both 
proven satellite technologies, making it a mutually beneficial alliance.  

Addition to Our Leadership Team 

o  Appointment  of  Kyle  Pickens  as  Vice  President  of  Strategy  and  Communications  –  In  March  2017,  we 
announced that Kyle Pickens was appointed as Vice President of Strategy and Communications. Mr. Pickens 
is responsible for our overall investor communication strategy as well as helping drive our strategic efforts 
across satellite and spectrum initiatives. He joins our company with 14 years of experience in the investment 
industry focused on the telecommunications sector, including seven years as  a Globalstar investor while at 
Steelhead Partners in Seattle, Washington.  

SPOT Lifesaving Technology 

o  SPOT  Satellite  Devices  Reach  5,000th  Rescue  –  In  March  2017,  our  SPOT  business  reached  a  significant 
milestone, assisting in its 5,000th rescue, proving how essential our technology is to saving lives. Averaging 
around two rescues per day, SPOT delivers affordable and reliable satellite-based connectivity and real-time 
GPS tracking to hundreds of thousands of users.  
Induction  into  Satellite  Hall  of  Fame  –  In  March  2017,  I  was  inducted  into  the  Society  of  Satellite 
Professionals International's Satellite Hall of Fame for efforts in bringing Globalstar's lifesaving technology, 
SPOT, to the market. This award is an accomplishment that I share with the entire Globalstar family past and 
present.  It  is  humbling  to  lead  a  group  of  such  talented  individuals  who  are  committed  to  developing  and 
improving satellite technology that saves lives each and every day.  

o 

2017 OUTLOOK 

In early 2016, we created a President and Chief Operating Officer role. Until last month, this position was occupied 
by someone with extensive experience in the satellite industry and a proven ability to drive revenue growth. This skill 
set  proved  invaluable  to  the  company  and  we  are  focused  on  identifying  another  candidate  who  can  continue  the 
charge with strong leadership of our worldwide sales and marketing, product engineering and development, and space 
and ground infrastructure groups. As I have mentioned previously, I am currently performing this role on an interim 
basis,  with  support  from  a  talented  executive  team,  to  ensure  continued  diligent  oversight  of  the  company’s  most 
important growth initiatives. 

The  value  prospects  of  our  business  expanded  meaningfully  during  2016  as  we  increased  Adjusted  EBITDA  by 
nearly  50%  and,  after  a  multi-year  process,  received  approval  from  the  FCC  of  a  Report  and  Order  providing 
terrestrial authority over our S-band spectrum in the U.S. In 2017, our focus is to continue the current trajectory of 
our core operation’s financial performance, work to secure a terrestrial spectrum partnership or set of partnerships in 
the U.S., and expand our regulatory authority to international locations. For the core business, some of our biggest 
growth opportunities lie in capitalizing on our investments in our superior satellite and ground network and reaching 
subscribers  in  verticals  or  geographic  markets  where  we  currently  have  no  or  limited  presence.  Our  Board  of 
Directors and management team are excited about the opportunities that are ahead of us, and we believe we are well 
positioned to create long-term value for our customers and shareholders.    

Sincerely, 

James Monroe III 
Chairman and Chief Executive Officer 
Globalstar, Inc. 

 
GLOBALSTAR, INC.
RECONCILIATION OF GAAP NET INCOME (LOSS) TO NON-GAAP ADJUSTED EBITDA
(In thousands)
(unaudited)

Year Ended
December 31,

2016

2015

Net income (loss)

$ 

(132,646)

$ 

72,322

Interest income and expense, net
Derivative (gain) loss
Income tax expense (benefit)
Depreciation, amortization and accretion

EBITDA

Impairment of spectrum license asset
Non-cash compensation
Foreign exchange and other
Loss on extinguishment of debt
(Gain) loss on equity issuance
Legal settlement paid in stock
Adjusted EBITDA (1)

35,952
41,531
(6,543)
77,390
15,684

350
5,364
430
-  
(2,400)
1,094
20,522

$ 

35,854
(181,860)
1,392
77,247
4,955

-  
3,441
(3,229)
2,254
6,663
-  
14,084

$ 

(1) EBITDA represents earnings before interest, income taxes, depreciation, amortization, accretion and derivative
(gains)/losses. Adjusted EBITDA excludes non-cash compensation expense, reduction in the value of assets,
foreign exchange (gains)/losses, and certain other non-recurring charges as applicable. Management uses
Adjusted EBITDA in order to manage the Company's business and to compare its results more closely to the
results of its peers. EBITDA and Adjusted EBITDA do not represent and should not be considered as
alternatives to GAAP measurements, such as net income/(loss). These terms, as defined by us, may not be
comparable to similarly titled measures used by other companies. In light of recent SEC guidance on the use of
non-GAAP measures, the Company has recast Adjusted EBITDA in current and prior periods.

The Company uses Adjusted EBITDA as a supplemental measurement of its operating performance. The
Company believes it best reflects changes across time in the Company's performance, including the effects of
pricing, cost control and other operational decisions. The Company's management uses Adjusted EBITDA for
planning purposes, including the preparation of its annual operating budget. The Company believes that
Adjusted EBITDA also is useful to investors because it is frequently used by securities analysts, investors and
other interested parties in their evaluation of companies in similar industries. As indicated, Adjusted EBITDA
does not include interest expense on borrowed money or depreciation expense on our capital assets or the
payment of income taxes, which are necessary elements of the Company's operations. Because Adjusted
EBITDA does not account for these expenses, its utility as a measure of the Company's operating performance
has material limitations. Because of these limitations, the Company's management does not view Adjusted
EBITDA in isolation and also uses other measurements, such as revenues and operating profit, to measure
operating performance.

 
  
  
  
  
 
 
  
  
  
  
  
  
  
  
  
 
  
 
  
  
  
  
[This page intentionally left blank] 

UNITED STATES 
SECURITIES AND EXCHANGE COMMISSION 
WASHINGTON, DC 20549 
FORM 10-K 

(Mark One) 

☒ 

☐ 

ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 
1934 

For the Fiscal Year Ended December 31, 2016  
OR 

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT 
OF 1934 

For the Transition Period from    to 
Commission File Number 001-33117 
 GLOBALSTAR, INC. 
(Exact Name of Registrant as Specified in Its Charter) 

Delaware 

(State or Other Jurisdiction of 
Incorporation or Organization) 

41-2116508 

(I.R.S. Employer 
Identification No.) 

300 Holiday Square Blvd. 
Covington, Louisiana 70433 
(Address of Principal Executive Offices) 
Registrant's Telephone Number, Including Area Code (985) 335-1500 

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

Title of each class 
Voting Common Stock 

Name of exchange on which registered 
NYSE MKT 

Securities registered pursuant to section 12(g) of the Act: 
None 

Indicate by check mark if the registrant is a well-known seasoned issuer as defined in Rule 405 of the Securities Act. Yes ☒ No ☐ 

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes ☐ No ☒ 

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities 

Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) 

has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐ 

 Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive 

Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 

months (or for such shorter period that the registrant was required to submit and post such files). Yes ☒ No ☐

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein and will not be 

contained, to the best of registrant's knowledge, in definitive proxy or information statements incorporated by reference in Part III of this 

Form 10-K or any amendment to this Form 10-K.  ☐ 

 Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller 

reporting company. See the definitions of "large accelerated filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the 
Exchange Act. (Check one): 

Large accelerated filer ☒ 

Accelerated filer ☐ 

Non-accelerated filer ☐ 
(Do not check if a smaller reporting 
company) 

Smaller reporting company ☐ 

Indicate by check mark whether the registrant is a shell company (as defined by Rule 12b-2 of the Exchange Act) Yes ☐ No ☒ 

The aggregate market value of the registrant's common stock held by non-affiliates at June 30, 2016, the last business day of the 

Registrant's most recently completed second fiscal quarter, was approximately $517.7 million.  

As of February 20, 2017, 981,626,340 shares of voting common stock and 134,008,656 shares of nonvoting common stock were 
outstanding. Unless the context otherwise requires, references to common stock in this Report mean registrant's voting common stock.  

Portions of the registrant's Proxy Statement for the 2017 Annual Meeting of Stockholders are incorporated by reference in Part III of 

DOCUMENTS INCORPORATED BY REFERENCE 

this Report. 

 
 
 
 
 
 
 
 
 
 
 
 
 
FORM 10-K 

For the Fiscal Year Ended December 31, 2016 

TABLE OF CONTENTS 

Item 1. 

Business 

Item 1A. 

Risk Factors 

Item 1B. 

Unresolved Staff Comments 

PART I 

Item 2. 

Item 3. 

Item 4. 

Item 5. 

Item 6. 

Item 7. 

Properties 

Legal Proceedings 

Mine Safety Disclosures 

PART II 
Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity 
Securities 
Selected Financial Data 

Management's Discussion and Analysis of Financial Condition and Results of Operations 

Item 7A.  Quantitative and Qualitative Disclosures About Market Risk 

Item 8. 

Item 9. 

Financial Statements and Supplementary Data 

Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 

Item 9A. 

Controls and Procedures 

Item 9B. 

Other Information 

Item 10. 

PART III 
Directors, Executive Officers and Corporate Governance 

Item 11. 

Executive Compensation 

Item 12. 

Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters 

Item 13. 

Certain Relationships and Related Transactions, and Director Independence 

Item 14. 

Principal Accounting Fees and Services 

Item 15. 

Exhibits, Financial Statement Schedules 

Item 16. 

Form 10-K Summary 

Signatures 

PART IV 

Page 

3 

15 

31 

32 

32 

32 

33 

34 

34 

54 

55 

116 

116 

117 

117 

117 

117 

117 

117 

118 

118 

119 

2 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
PART I 

Forward-Looking Statements 

Certain  statements contained  in or incorporated by reference into this Annual Report on Form 10-K (the "Report"), other 
than  purely  historical  information,  including,  but  not  limited  to,  estimates,  projections,  statements  relating  to  our  business 
plans,  objectives  and  expected  operating  results,  and  the  assumptions  upon  which  those  statements  are  based,  are  forward-
looking  statements  within  the  meaning  of  the  Private  Securities  Litigation  Reform  Act  of  1995.  These  forward-looking 
statements  generally  are  identified  by  the  words  "believe,"  "project,"  "expect,"  "anticipate,"  "estimate,"  "intend,"  "strategy," 
"plan," "may," "should," "will," "would," "will be," "will continue," "will likely result," and similar expressions, although not 
all  forward-looking  statements  contain  these  identifying  words.  These  forward-looking  statements  are  based  on  current 
expectations and assumptions that are subject to risks and uncertainties which may cause actual results to differ materially from 
the  forward-looking  statements.  Forward-looking  statements,  such  as  the  statements  regarding  our  ability  to  develop  and 
expand  our  business  (including  our  ability  to  monetize  our  spectrum  rights),  our  anticipated  capital  spending,  our  ability  to  
manage costs, our ability to exploit and respond to technological innovation, the effects of laws and regulations (including tax 
laws  and  regulations)  and  legal  and  regulatory  changes  (including  regulation  related  to  the  use  of  our  spectrum),  the 
opportunities for strategic business combinations and the effects of consolidation in our industry on us and our competitors, our 
anticipated future revenues, our anticipated financial resources, our expectations about the future operational performance of 
our  satellites  (including  their  projected  operational  lives),  the  expected  strength  of  and  growth  prospects  for  our  existing 
customers  and  the  markets  that  we  serve,  commercial  acceptance  of  new  products,  problems  relating  to  the  ground-based 
facilities operated by us or by independent gateway operators,  worldwide economic, geopolitical and business conditions and 
risks associated with doing business on a global basis and other statements contained in this Report regarding matters that are 
not  historical  facts,  involve  predictions.  Risks  and  uncertainties  that  could  cause  or  contribute  to  such  differences  include, 
without limitation, those in Item 1A. Risk Factors of this Report. We do not intend, and undertake no obligation, to update any 
of our forward-looking statements after the date of this Report to reflect actual results or future events or circumstances. 

Item 1. Business 

Globalstar,  Inc.  (“we,”  “us”  or  the  “Company”)  provides  Mobile  Satellite  Services  (“MSS”)  including  voice  and  data 
communications  services  globally  via  satellite.  By  providing  wireless  communications  services  in  areas  not  served  or 
underserved by terrestrial wireless and wireline networks and in circumstances where terrestrial networks are not operational 
due to natural or  man-made  disasters,  we seek to  meet our customers' increasing desire for connectivity. We offer voice  and 
data communication services over our network of in-orbit satellites and our active ground stations (“gateways”), which we refer 
to collectively as the Globalstar System. 

We  currently  provide  the  following  communications  services  via  satellite.  These  services  are  available  only  with 

equipment designed to work on our network: 

two-way voice communication and data transmissions (“Duplex”) using mobile or fixed devices; and 
•  
•   one-way data transmissions ("Simplex") using a mobile or fixed device that transmits its location and other 

information to a central monitoring station, including certain SPOT and Simplex products. 

3 

 
 
 
 
 
 
 
 
Overview 

In August 2013, we completed the integration of our second-generation satellites with our first-generation satellites to form 
our second-generation constellation of Low Earth Orbit (“LEO”) satellites. We designed our second-generation satellites to last 
twice  as long in space, have  40% greater capacity and be built at a significantly lower cost compared to our first-generation 
satellites.  We  achieved  this  longer  life  by  increasing  the  solar  array  and  battery  capacity,  using  a  larger  fuel  tank,  adding 
redundancy  for  key  satellite  equipment,  and  improving  radiation  specifications  and  additional  lot  level  testing  for  all 
susceptible electronic components, in order to account for the accumulated dosage of radiation encountered during a 15-year 
mission at the operational altitude of the satellites. The second-generation satellites use passive S-band antennas on the body of 
the spacecraft providing additional shielding for the active amplifiers which are located inside the spacecraft, unlike the first-
generation amplifiers that were located on the outside as part of the active antenna array. Each satellite has a high degree of on-
board subsystem redundancy, an on-board fault detection system and isolation and recovery for safe and quick risk mitigation. 

Due to the unique design of the Globalstar System (and based on customer input), we believe that we offer the best voice 
quality among our peer group. We define a successful level of service for our customers by their ability to make uninterrupted 
calls of average duration for a system-wide average number of minutes per month. Our goal is to provide service levels and call 
success rates equal to or better than our MSS competitors so our products and services are attractive to potential customers. We 
define voice quality as the ability to easily hear, recognize and understand callers with imperceptible delay in the transmission. 
Due to the unique design of the Globalstar System, by this measure our system outperforms geostationary (“GEO”) satellites 
used  by  some  of  our  competitors.  Due  to  the  difference  in  signal  travel  distance,  GEO  satellite  signals  must  travel 
approximately 42,000 additional nautical miles, which introduces considerable delay and signal degradation to GEO calls. For 
our competitors using cross-linked satellite architectures, which require multiple inter-satellite connections to complete a call, 
signal  degradation  and  delay  can  result  in  compromised  call  quality  as  compared  to  that  experienced  over  the  Globalstar 
System. 

We  compete  aggressively  on  price.  We  offer  a  range  of  price-competitive  products  to  the  industrial,  governmental  and 
consumer  markets.  We  price  our  MSS  handsets  lower  than  those  of  our  main  MSS  competitors,  providing  access  to  MSS 
services  to  a  broader  range  of  subscribers. We  expect  to  retain  our  position  as  the  low  cost,  high  quality  leader  in  the  MSS 
industry. 

Our satellite communications business, by providing critical mobile communications to our subscribers, serves principally 
the following markets: recreation and personal; government; public safety and disaster relief; oil and gas; maritime and fishing; 
natural resources, mining and forestry; construction; utilities; and transportation. 

At  December 31,  2016,  we  served  approximately  689,000  subscribers.  We  count  "subscribers"  based  on  the  number  of 
devices that are subject to agreements that entitle them to use our voice or data communications services rather than the number 
of persons or entities who own or lease those devices. With the release of new product and service offerings and expansion in 
new and legacy markets, we anticipate further growth in our subscriber base. 

Our products and services are sold through a variety of independent agents, dealers and resellers, and independent gateway 
operators  (“IGOs”).  We  have  distribution  relationships  with  a  number  of  "Big  Box"  and  online  retailers  and  other  similar 
distribution channels that expands the diversification of our distribution channels. 

4 

 
 
 
 
 
 
 
 
Duplex Two-Way Voice and Data Products 

Mobile Voice and Data Satellite Communications Services and Equipment 

We provide mobile voice  and  data  services to a  wide  variety of commercial, government and recreational customers for 
remote  business  continuity,  recreational,  emergency  response  and  other  applications.  Subscribers  under  these  plans  typically 
pay an initial activation  fee to an agent  or dealer or to us, a  monthly  usage  fee to us that entitles the customer to a fixed or 
unlimited number of minutes, and fees for additional services such as voicemail, call forwarding, short messaging, email, data 
compression and internet access. Extra  fees  may also apply for non-voice  services,  roaming and long-distance. We regularly 
monitor  our  service  offerings  in  accordance  with  customer  demands  and  market  changes  and  offer  pricing  plans  such  as 
bundled minutes, annual plans and unlimited plans. 

We offer our services for use only  with equipment designed to work on our network,  which  users  generally purchase in 
conjunction with an initial service plan. We offer the GSP-1700 phone, which includes a user-friendly color LCD screen and a 
variety  of  accessories.  The  phone  design  represents  a  significant  improvement  over  earlier-generation  equipment  that  we 
believe  facilitates  increased  adoption  by  users. We  also  believe  that  the  GSP-1700  is  among  the  smallest,  lightest  and  least-
expensive  satellite phones available. We are the only MSS provider using  Qualcomm Incorporated's ("Qualcomm") patented 
CDMA technology that we believe provides superior voice quality when compared to competitive handsets. 

In June 2014, we announced the release of a new voice and data solution, Sat-Fi. With Sat-Fi, our customers can use their 
current smartphones, tablets and laptops to send and receive communications via the Globalstar satellite system when traveling 
beyond cellular service, achieving a level of seamless connectivity not offered before. We believe Sat-Fi is  superior to other 
competitors' products, providing  the  fastest,  most affordable,  mobile satellite data  speeds (four times  faster than our  primary 
competitor)  and  the  clearest  voice  communications  in  the  MSS  industry. Through  a  convenient  smartphone  app  that  enables 
connectivity between any Wi-Fi-enabled device and the Sat-Fi satellite hot spot, subscribers can easily send and receive email 
and SMS text messages and make voice calls from their own device any time they are in range of a Sat-Fi device. We believe 
Sat-Fi  represents  a  major  step  forward  in  our  desire  to  integrate  seamlessly  our  mobile  satellite  capabilities  into  the 
communications services that people use on a daily basis. With future enhancements, customers will not necessarily know, nor 
will  they  care,  when  they  are  communicating  via  the  Globalstar  System,  given  our  superior  voice  quality  and  low-priced 
service plans. We are currently developing the second-generation model of our Sat-Fi that will have  improved performance, 
enhanced capacity and higher data speeds. This second-generation model, in connection with our second-generation satellites 
and ground infrastructure, has a smaller form factor, which allows the device to be more portable and more versatile than its 
predecessor. 

In September 2014, we released our newest data solution, the Globalstar 9600™. With the 9600, our customers can use a 
convenient  app  to  pair  seamlessly  with  their  existing  satellite  phone  and  smartphone  to  send  and  receive  email  over  the 
Globalstar System. This affordable data hotspot is ideal for remote workforces in industries such as energy and construction  to 
communicate via email, send status reports, download local weather and send pictures. Our marine customers also benefit from 
the ease of use and the ability to affordably send data and make voice calls beyond cellular. 

Fixed Voice and Data Satellite Communications Services and Equipment 

We  provide  fixed  voice  and data  services  in  rural  villages,  at  remote  industrial,  commercial  and  residential  sites  and  on 
ships  at  sea,  among  other  places,  primarily  with  our  GSP-2900  fixed  phone.  Fixed  voice  and  data  satellite  communications 
services are in many cases an attractive alternative to mobile satellite communications services in environments where multiple 
users will access the service within a defined geographic area and cellular or ground phone service is not available. Our fixed 
units  also  may  be  mounted  on  vehicles,  barges  and  construction  equipment  and  benefit  from  the  ability  to  have  higher  gain 
antennas. Our fixed voice and data service plans are similar to our mobile voice and data plans and offer similar flexibility. In 
addition to offering monthly service plans, our fixed phones can be configured as pay phones installed at a central location, for 
example, in a rural village. 

5 

 
 
 
 
 
 
 
 
 
Satellite Data Modem Services and Equipment 

In  addition  to  data  utilization  through  fixed  and  mobile  services  described  above,  we  offer  data-only  services  through 
Duplex  devices  that  have  two-way  transmission  capabilities.  Duplex  asset-tracking  applications  enable  customers  to  control 
directly their remote assets and perform complex monitoring activities. We offer asynchronous and packet data service in all of 
our  Duplex  territories.  Customers  can  use  our  products  to  access  the  internet,  corporate  virtual  private  networks  and  other 
customer specific data centers. Our satellite data modems can be activated under any of our current pricing plans. Customers 
can access satellite data modems in every Duplex region we serve. We provide store-and-forward capabilities to customers who 
do not require real-time transmission and reception of data. Additionally, we offer a data acceleration and compression service 
to the satellite data modem market. This service increases web-browsing, email and other data transmission speeds without any 
special equipment or hardware. 

Direct Sales, Dealers and Resellers 

Our sales group is responsible for conducting direct sales with key accounts and for managing indirect agent,  dealer and 

reseller relationships in assigned territories in the countries in which we operate. 

The reseller channel for Duplex equipment and service is comprised primarily of communications equipment retailers and 
commercial  communications  equipment  rental  companies  that  retain  and  bill  clients  directly,  outside  of  our  billing  system. 
Many  of  our  resellers  specialize  in  niche  vertical  markets  where  high-use  customers  are  concentrated.  We  have  sales 
arrangements with major resellers to market our services, including some value added resellers that integrate our products into 
their proprietary end products or applications. 

Our typical dealer is a communications services business-to-business equipment retailer. We offer competitive service and 

equipment commissions to our network of dealers to encourage sales. 

In addition to sales through our distribution managers, agents, dealers and resellers, customers can place orders through our 

existing sales force and through our direct e-commerce website. 

SPOT Consumer Retail Products 

The SPOT product family has now initiated almost 5,000 rescues since its launch in 2007. Averaging nearly two rescues 
per day, SPOT delivers affordable and reliable satellite-based connectivity and real-time GPS tracking to hundreds of thousands 
of users, completely independent of cellular coverage. We are not aware of any other competitive offering that can match the 
life-saving record of our SPOT family of products. As we continue to innovate and grow the SPOT family of products, we are 
committed to providing affordable life-saving products to an expanding target market of millions of people globally. 

We  have differentiated ourselves  from other MSS providers by offering affordable, high utility  mobile satellite products 
that appeal to the mainstream consumer market. With the 2009 acquisition of satellite asset tracking and consumer messaging 
products  manufacturer  Axonn  LLC  (“Axonn”),  we  believe  we  are  the  only  vertically  integrated  mobile  satellite  company, 
which results in decreased pre-production costs, quality assurance and shorter time to market for our retail consumer products. 

6 

 
 
 
 
 
 
 
 
 
 
 
SPOT Satellite GPS Messenger 

We began commercial sales of the  first  SPOT products and services  when  we introduced the  SPOT Personal Tracker in 
2007. Since 2007, we continue to innovate this product and have released another two generations of our SPOT Satellite GPS 
Messenger  to  the  market. In  September  2013,  we  introduced  SPOT  Gen3,  the  current  generation  of  the  SPOT  Satellite  GPS 
Messenger. Our SPOT Gen3 device offers enhanced functionality with more tracking features, improved battery performance 
and  more  power  options,  including  rechargeable  and  USB  direct  line  power.  The  product  also  enables  users  to  transmit 
messages to a specific preprogrammed email address, phone or data device, including a request for assistance and an “SOS” 
message  in  the  event  of  an  emergency.    We  are  currently  developing  the  next  generation  of  this  product,  which  will  have 
improved tracking and two-way messaging capabilities for emergency and off-the-grid communications. 

We  target  our  SPOT  Satellite  GPS  Messenger  to  recreational  and  commercial  markets  that  require  personal  tracking, 
emergency location and messaging solutions that operate beyond the reach of terrestrial wireless and wireline coverage. Using 
our network and web-based mapping software, this device provides consumers with the ability to trace a path geographically or 
map  the  location  of  individuals  or  equipment.  SPOT  Satellite  GPS  Messenger  products  and  services  are  available  virtually 
everywhere through our product distribution channels and through our direct e-commerce website. 

SPOT Global Phone 

In  May  2013,  we  introduced  SPOT  Global  Phone  to  the  consumer  mass  market.  This  product  leverages  our  retailer 
distribution channels and SPOT brand name. We include the related service and subscriber equipment revenue generated from 
this product in our Duplex business. 

SPOT Trace 

In November 2013, we introduced SPOT Trace, a cost effective anti-theft and asset tracking device. SPOT Trace ensures 
cars, motorcycles, boats, ATVs, snowmobiles and other valuable assets are where they need to be, notifying owners via email 
or  text  when  movement  is  detected  anytime,  using  100%  satellite  technology  to  provide  location-based  messaging  and 
emergency notification for on or off the grid communications. 

Product Distribution 

We  distribute  and  sell  our  SPOT  products  through  a  variety  of  distribution  channels.  We  have  distribution  relationships 
with  a  number  of  "Big  Box"  retailers  and  other  similar  distribution  channels,  including  Bass  Pro  Shops,  Cabela's,  Fry's 
Electronics,  Gander  Mountain,  REI,  Sportsman's  Warehouse  and  West  Marine.  We  also  sell  SPOT  products  and  services 
directly using our existing sales force and through our direct e-commerce  website,  www.findmespot.com, as  well as through 
certain of our IGOs. 

Commercial Simplex One-Way Transmission Products 

Simplex service is a one-way data service from a commercial Simplex device over the Globalstar System that can be used 
to  track  and  monitor  assets.  Our  subscribers  currently  use  our  Simplex  devices  to  track  cargo  containers  and  rail  cars;  to 
monitor utility  meters; and to monitor oil and gas assets, as  well as a host of other applications. At the heart of the Simplex 
service is a demodulator and RF interface, called an appliqué, which is located at a gateway and an application server located in 
our  facilities. The  appliqué-equipped  gateways  provide  coverage  over  vast  areas  of  the  globe. The  small  size  of  the  devices 
makes  them  attractive  for  use  in  tracking  asset  shipments,  monitoring  unattended  remote  assets,  trailer  tracking  and  mobile 
security.  Current  users  include  various  governmental  agencies,  including  the  Federal  Emergency  Management  Agency 
(“FEMA”),  the  U.S. Army,  the  U.S. Air  Force,  the  National  Oceanic  and Atmospheric Administration  (“NOAA”),  the  U.S. 
Forest Service and the British Ministry of Defense, as well as other organizations, including BP, Shell and The Salvation Army. 

7 

 
 
 
 
 
 
 
 
 
 
 
 
We designed our Simplex service  to address the  market for a small and cost-effective solution  for sending data, such as 
geographic  coordinates,  from  assets  or  individuals  in  remote  locations  to  a  central  monitoring  station. Customers  are  able  to 
realize an efficiency advantage from tracking assets on a single global system as compared to several regional systems. 

We offer small Satellite Transmitter chipsets, such as the  STX-3 and STINGR,  which  enable an integrator’s products to 
access our Simplex network. We also offer complete products that utilize these transmitters. Our Simplex units, including the 
enterprise-grade  "SmartOne"  family  of  asset-ready  tracking  units,  are  used  worldwide  by  industrial,  commercial  and 
government  customers.  These  products  provide  cost-effective,  low  power,  ultra-reliable,  secure  monitoring  that  help  solve  a 
variety of security applications and asset tracking challenges. 

The reseller channel for Simplex equipment and service is comprised primarily of value added resellers and commercial 
communications equipment companies that retain and bill clients directly, outside of our billing system. Many of our resellers 
specialize  in  niche  vertical  markets  where  high-use  customers  are  concentrated.  We  have  sales  arrangements  with  major 
resellers  to  market  our  services,  including  some  value  added  resellers  that  integrate  our  STX-3  and  STINGR  into  their 
proprietary solutions designed to meet certain specialized niche market applications. 

Independent Gateway Operators 

Our wholesale operations encompass primarily bulk sales of wholesale minutes to IGOs around the globe. IGOs maintain 
their own subscriber bases that are mostly exclusive to us and promote their own service plans. The IGO system allows us to 
expand in regions that  hold significant  growth potential but are harder to serve  without  sufficient operational scale or  where 
local regulatory requirements do not permit us to operate directly. 

Currently, 12 of the 25 gateways in our network are owned and operated by unaffiliated companies, some of whom operate 
more than one gateway. Except for the gateway in Nigeria, in which we hold a 30% equity interest, and Globalstar Asia Pacific, 
our  joint  venture  in  South  Korea  in  which  we  hold  a  49%  equity  interest,  we  have  no  financial  interest  in  these  IGOs  and 
conduct business with them through  arms’ length contracts for wholesale  minutes of service. Some of these IGOs have been 
unable to grow their businesses adequately due in part to limited resources and the prior inability of our constellation to provide 
reliable Duplex service. 

Set forth below is a list of IGOs as of February 20, 2017: 

Location 
Argentina 
Australia 
Australia 
Australia 
South Korea 
Mexico 
Nigeria 
Peru 
Russia 
Russia 
Russia 
Turkey 

  Gateway 
  Bosque Alegre 
  Dubbo 
  Mount Isa 
  Meekatharra 
  Yeo Ju 
  San Martin 
  Kaduna 
  Lurin 
  Khabarovsk 
  Moscow 
  Novosibirsk 
  Ogulbey 

  Independent Gateway Operators 
  Tesacom 
  Pivotel Group PTY Limited 
  Pivotel Group PTY Limited 
  Pivotel Group PTY Limited 
  Globalstar Asia Pacific 
  Globalstar de Mexico 
  Globaltouch (West Africa) Limited 
  TE.SA.M Peru 
  GlobalTel 
  GlobalTel 
  GlobalTel 
  Globalstar Avrasya 

8 

 
 
 
 
 
 
 
 
Other Services 

We also provide engineering services to assist our commercial and government customers in developing new applications 
related  to  our  system  and  to  engineer  and  install  new  gateways  that  use  our  system.  These  services  include  hardware  and 
software  designs  to  develop  specific  applications  operating  over our  network,  as  well  as,  the  installation  of  gateways  and 
antennas. 

Our Spectrum and Regulatory Structure 

We have access to a  world-wide allocation of radio frequency  spectrum through the international radio frequency  tables 
administered by the International Telecommunications Union (“ITU”). We believe access to this global spectrum enables us to 
design satellites, networks and terrestrial infrastructure enhancements more cost effectively because the products and services 
can be deployed and sold worldwide. In addition, this broad spectrum assignment enhances our ability to capitalize on existing 
and emerging wireless and broadband applications. 

First-Generation Constellation 

In the United States, the FCC has authorized us to operate our first-generation satellites in 25.225 MHz of radio spectrum 
comprising two blocks of non-contiguous radio frequencies in the 1.6/2.4 GHz  band commonly referred to as the "Big LEO" 
Spectrum Band. Specifically, the FCC has authorized us to operate between 1610-1618.725 MHz for “Uplink” communications 
from  mobile  earth  terminals  to  our  satellites  and  between  2483.5-2500  MHz  for  “Downlink”  communications  from  our 
satellites to our mobile earth terminals. The FCC has also authorized us to operate our four domestic gateways with our first-
generation satellites in the 5091-5250 and 6875-7055 MHz bands. 

Three of our subsidiaries hold our FCC licenses. Globalstar Licensee LLC holds our MSS license. GUSA Licensee LLC 
(“GUSA”) is authorized by the FCC to distribute mobile and fixed subscriber terminals and to operate gateways in the United 
States.  GUSA  holds  the  licenses  for  our  gateways  in  Texas,  Florida  and  Alaska.  Another  subsidiary,  GCL  Licensee  LLC 
(“GCL”),  holds  an  FCC  license  to  operate  a  gateway  in  Puerto  Rico.  GCL  is  also  subject  to  regulation  by  the  Puerto  Rican 
regulatory agency. 

Our  prior  Non-Geostationary  Satellite  Orbit  (“NGSO”)  satellite  constellation  license  issued  by  the  FCC  is  valid  until 

October 2024. This license applies only to our continued use of our first-generation satellites. 

Second-Generation Constellation 

We  licensed  and  registered  our  second-generation  satellites  in  France.  In  October  2010,  the  French  Ministry  for  the 
Economy,  Industry  and  Employment  authorized  our  wholly  owned  subsidiary,  Globalstar  Europe  SARL,  now  Globalstar 
Europe  SAS  (“Globalstar  Europe”),  to  operate  our  second-generation  satellites.   In  November  2010,  ARCEP,  the  French 
independent administrative authority of post and electronic communications regulations, granted a license to Globalstar Europe 
to  provide  mobile  satellite  service.  In  August  2011,  the  French  Ministry  in  charge  of  space  operations  issued  us  final 
authorization  and  registered  our  second-generation  satellites  with  the  United  Nations  as  provided  under  the  Convention  on 
Registration  of  Objects  Launched  into  Outer  Space.  In  accordance  with  this  authorization  to  operate  the  second-generation 
satellites, in early 2014, we completed  the enhancements to the existing  gateway operations in Aussaguel, France to  include 
satellite operations and control functions. We now  have redundant  satellite operation control facilities in Milpitas, California 
and Aussaguel, France. 

The  French  National  Frequencies  Agency  (“ANFR”)  is  representing  us  before  the  ITU  for  purposes  of  receiving 
assignments of orbital positions and conducting international coordination efforts to address any interference concerns. ANFR 
submitted the technical papers to the ITU on our behalf in July 2009. We have continued to pursue this process with the ITU 
through ANFR and have made significant progress in coordinating our spectrum assignments with other companies that use any 

9 

 
 
 
 
 
 
 
 
 
 
 
 
portion of our spectrum bands. While we believe the coordination process is nearing completion, we are unable to predict when 
such process will be completed; however, we are able to use the frequencies during the coordination process in accordance with 
our national licenses. 

In addition to having completed the French licensing and registration of our second-generation satellites, in March 2011 we 

obtained all authorizations necessary from the FCC to operate our domestic gateways with our second-generation satellites. 

Terrestrial Use of Globalstar Spectrum 

In February 2003, the FCC adopted rules that permit satellite service providers, including Globalstar, to establish terrestrial 
networks  utilizing  the  ancillary  terrestrial  component  (“ATC”)  of  their  licensed  spectrum.   ATC  authorization  enables  the 
integration of a satellite-based service  with terrestrial  wireless services,  resulting in a  hybrid MSS/ATC network designed to 
provide advanced services and broad coverage throughout the United States. However these rules  applied gating requirements 
to offering ATC services with which we could not comply. 

On November 13, 2012, we filed a petition for rulemaking with the FCC, requesting the authority to offer Terrestrial Low 
Power Services (“TLPS”) over 11.5 MHz of our licensed spectrum at 2483.5 to 2495 MHz, as well as 10.5 MHz of unlicensed 
spectrum at 2473 to 2483.5 MHz, in order to offer a wireless broadband service over the combined 22 MHz band, representing 
Channel 14 under the IEEE 802.11 standard. 

 In November 2013, the FCC proposed rules that would have enabled us to offer low-power ATC services such as TLPS 
over the 22 MHz band we requested. On May 13, 2016, the FCC circulated a proposal to adopt these rules; however, a majority 
of the FCC commissioners did not support their adoption. 

On November 9, 2016, we revised our requested terrestrial authority to limit it to offering low power terrestrial services 
over our 11.5 MHz of licensed MSS spectrum at 2483.5 to 2495 MHz, foregoing any further request to utilize the adjacent 10.5 
MHz of unlicensed spectrum as part of a 22 MHz channel. Thereafter, we worked with parties interested in the proceeding in 
order  to  reach  agreement  on  specific  out-of-band  emissions  limits  at  the  edges  of  our  requested  11.5  MHz  band  in  order  to 
avoid harmful impact to any adjacent licensed or unlicensed interests. 

On December 16, 2016, the FCC circulated a new proposed rule based upon our revised proposal. 

On  December  23,  2016,  the  FCC  adopted  unanimously  a  report  and  order  based  on  our  revised  proposal  for  terrestrial 
authority  over  our  11.5  MHz  of  licensed  2.4  GHz  spectrum. The  report  and  order  was  published  in  the  Federal  Register  on 
January  31,  2017  and  thus  becomes  effective  30  days  later  on  March  2,  2017.  After  March  2,  2017,  we  intend  to  file  an 
application with the FCC to modify our mobile satellite services licenses consistent with the report and order. 

We  are  now  seeking  similar  terrestrial  authority  in  numerous  international  jurisdictions  in  order  to  harmonize  our  band 

globally for terrestrial wireless services. 

National Regulation of Service Providers 

In order to operate gateways, applicable laws and regulations require the IGOs and our affiliates in each country to obtain a 
license  or licenses from  that  country's telecommunications regulatory authority. In addition, the  gateway operator must enter 
into  appropriate  interconnection  and  financial  settlement  agreements  with  local  and  interexchange  telecommunications 
providers. All gateways operated by us and the IGOs are licensed by the appropriate regulatory authority. 

Our subscriber equipment generally must be type certified in countries in which it is sold or leased. The manufacturers of 
the  equipment  and  our  affiliates  or  IGOs  are  jointly  responsible  for  securing  type  certification.  We  have  received  type 
certification in multiple countries for each of our products. 

10 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Ground Network 

Our  satellites  communicate  with  a  network  of  25  gateways,  each  of  which  serves  an  area  of  approximately  700,000  to 
1,000,000  square  miles. We  have  designed  the  planes  in  which  our  satellites  orbit  so  that  generally  at  least  one  satellite  is 
visible from any point on the earth's surface between 70° north latitude and 70° south latitude. A gateway must be within line-
of-sight of a satellite and the satellite must be within line-of-sight of the subscriber to provide services. We have positioned our 
gateways to cover most of the world's land and population. We own 13 of these gateways and the rest are owned by IGOs. In 
addition, we have spare parts in storage, including antennas and gateway electronic equipment. We own and operate gateways 
in the United States, Canada, Venezuela, Puerto Rico, France, Brazil, Singapore and Botswana. 

Each  of  our  gateways  has  multiple  antennas  that  communicate  with  our  satellites  and  pass  calls  seamlessly  between 
antenna beams and satellites as the satellites traverse the gateways, thereby reflecting the signals from our users' terminals to 
our gateways. Once a satellite acquires a signal from an end-user, the Globalstar System authenticates the user and establishes 
the  voice  or  data  channel  to  complete  the  call  to  the  public  switched  telephone  network,  to  a  cellular  or  another  wireless 
network or to the internet (for a data call including Simplex). 

We  believe  that  our  terrestrial  gateways  provide  a  number  of  advantages  over  the  in-orbit  switching  used  by  our  main 
competitor, including better call quality, reduced call latency and convenient regionalized local phone numbers for inbound and 
outbound  calling.  We  also  believe  that  our  network's  design  enables  faster  and  more  cost-effective  system  maintenance  and 
upgrades because the system's software and much of its hardware are located on the ground. Our multiple gateways allow us to 
reconfigure  our  system  quickly  to  extend  another  gateway's  coverage  to  make  up  some  or  all  of  the  coverage  of  a  disabled 
gateway or to handle increased call capacity resulting from surges in demand. 

Our ground network includes both our first-generation and second-generation ground equipment. Both our first-generation 
and  second-generation  ground  network  use  Qualcomm's  patented  CDMA  technology  to  permit  communication  to  multiple 
satellites.  Patented  receivers  in  our  handsets  track  the  pilot  channel  or  signaling  channel  as  well  as  three  additional 
communications channels simultaneously. Compared to other satellite and network architectures, we offer superior call clarity 
with  virtually  no  discernible  delay.  Our  system  architecture  provides  full  frequency  re-use. This  maximizes  diversity  (which 
maximizes quality) and capacity as we can reuse the assigned spectrum in every satellite beam in every satellite. In addition, 
we have developed a non-Qualcomm proprietary CDMA technology for our SPOT and Simplex services. 

We designed our second-generation ground network, when combined with our second-generation products, to provide our 
customers with enhanced future services featuring increased data speeds of up to 256 kbps, with initial services up to 72 kbps, 
as  well  as  increased  capacity. The  second-generation  ground  network  is  an  Internet  protocol  multimedia  subsystem  ("IMS") 
based solution providing such industry standard services as voice, Internet, email and short message services ("SMS"). 

We  have  contracts  with  Hughes  Network  Systems,  LLC  ("Hughes")  and  Ericsson,  Inc.  ("Ericsson")  for  our  second-
generation  ground  network.  Hughes  designed,  supplied  and  implemented  the  Radio  Access  Network  ("RAN")  network 
equipment  and  software  upgrades  for  installation  at  a  number  of  our  gateways.  Hughes  also  provided  the  satellite  interface 
chips  to  be  used  in  our  various  second-generation  devices.  Ericsson  developed,  implemented,  and  installed  our  ground 
interface, or core network, system at our gateways. The second-generation Ericsson core links our Hughes RANs to the public-
switched telephone network (“PSTN”), cellular networks and Internet.  In December 2016,  we  formally accepted all contract 
deliverables  under the core contracts  necessary to deploy  our second-generation ground infrastructure  in the near  future. We 
anticipate  that  we  will  complete  certain  add-ons  outside  of  the  scope  of  the  core  contracts,  including  installation  of  second-
generation RANs at certain additional gateways, during 2017. We are currently evaluating where we will deploy the additional 
second-generation  RANs;  we  will  select  these  locations  based  on  coverage  optimization,  including  possible  gateway 
acquisitions. 

11 

 
 
 
 
 
 
 
 
Industry 

We  compete  in  the  MSS  sector  of  the  global  communications  industry.  MSS  operators  provide  voice  and  data  services 
using a network of one or more satellites and associated ground facilities. Mobile satellite services are usually complementary 
to, and interconnected with, other forms of terrestrial communications services and infrastructure and are intended to respond to 
users'  desires  for  connectivity  at  all  times  and  locations.  Customers  typically  use  satellite  voice  and  data  communications  in 
situations where existing terrestrial wireline and wireless communications networks are impaired or do not exist. 

Worldwide,  government  organizations,  military,  natural  disaster  aid  associations,  event-driven  response  agencies  and 
corporate  security  teams  depend  on  mobile  and  fixed  voice  and  data  communications  services  on  a  regular  basis.  Global 
businesses with global operations require communications services when operating in remote locations around the world. MSS 
users span the forestry, maritime, government, oil and gas, mining, leisure, emergency services, construction and transportation 
sectors, among others. 

Over  the  past  two  decades,  the  global  MSS  market  has  experienced  significant  growth.  Increasingly,  better-tailored, 
improved-technology  products  and  services  are  creating  new  channels  of  demand  for  mobile  satellite  services.  Growth  in 
demand for mobile satellite voice services is driven by the declining cost of these services, the diminishing size and lower costs 
of the handsets, as well as, heightened demand by governments, businesses and individuals for ubiquitous global voice and data 
coverage. Growth in mobile satellite data services is driven by the rollout of new applications requiring higher bandwidth, as 
well as low cost data  collection and asset tracking devices and technological improvements permitting integration of  mobile 
satellite services over smartphones and other Wi-Fi enabled devices. 

Communications industry sectors that are relevant to our business include: 

•   MSS, which provide customers with connectivity to mobile and fixed devices using a network of satellites and ground 

•  

•  

facilities; 
fixed  satellite  services,  which  use  geostationary  satellites  to  provide  customers  with  voice  and  broadband 
communications links between fixed points on the earth's surface; and 
terrestrial services, which use a terrestrial network to provide wireless or wireline connectivity and are complementary 
to satellite services. 

Within  the  major  satellite  sectors,  fixed  and  MSS  operators  differ  significantly  from  each  other.  Fixed  satellite  services 
providers, such as Intelsat Ltd., Eutelsat Communications and SES S.A., and aperture terminal companies, such as Hughes and 
Gilat Satellite Networks, are characterized by large, often stationary or "fixed," ground terminals that send and receive high-
bandwidth  signals  to  and  from  the  satellite  network  for  video  and  high  speed  data  customers  and  international  telephone 
markets. On the other hand, MSS providers, such as Globalstar, Inmarsat PLC (“Inmarsat”) and Iridium Communications Inc. 
(“Iridium”), focus more on voice and data services (including data services which track the location of remote assets such as 
shipping containers), where mobility or small sized terminals are essential. As mobile satellite terminals begin to offer higher 
bandwidth  to  support  a  wider  range  of  applications,  we  expect  MSS  operators  will  increasingly  compete  with  fixed  satellite 
services operators. 

LEO systems reduce transmission delay compared to a geosynchronous system due to the shorter distance signals have to 
travel. In addition, LEO systems are less prone to signal blockage and, consequently, we believe provide a better overall quality 
of service. 

Competition 

The  global communications industry is  highly competitive. We  currently face substantial competition from other service 
providers that offer a range of mobile and fixed communications options. Our most direct competition comes from other global 
MSS providers. Our two largest global competitors are Inmarsat and Iridium. We compete primarily on the basis of coverage, 
quality, portability and pricing of services and products. 

12 

 
 
 
 
 
 
 
 
 
 
Inmarsat owns and operates a fleet of geostationary satellites. Due to its multiple-satellite geostationary system, Inmarsat's 
coverage area extends to and covers most bodies of water more completely than we do. Accordingly, Inmarsat is the leading 
provider of satellite communications  services to the  maritime  sector. Inmarsat also offers global land-based and aeronautical 
communications  services.  We  compete  with  Inmarsat  in  several  key  areas,  particularly  in  our  maritime  markets. Inmarsat 
markets mobile handsets designed to compete with both Iridium’s mobile handset service and our GSP-1700 handset service. 

Iridium  owns  and  operates  a  fleet  of  low  earth  orbit  satellites.  Iridium  provides  voice  and  data  communications  to 
businesses, United States and foreign governments, non-governmental organizations and consumers. Iridium markets products 
and services that are similar to those marketed by us. 

We  compete  with  regional  mobile  satellite  communications  services  in  several  markets.  In  these  cases,  our  competitors 
serve  customers  who  require  regional,  not  global,  mobile  voice  and  data  services,  so  our  competitors  present  a  viable 
alternative to our services. All of these competitors operate geostationary satellites. Our principal regional MSS competitor in 
the Middle East and Africa is Thuraya. 

In  some  of  our  markets,  such  as  rural  telephony,  we  compete  directly  or  indirectly  with  very  small  aperture  terminal 
(“VSAT”) operators that offer communications services through private networks using very small aperture terminals or hybrid 
systems  to  target  business  users.  VSAT  operators  have  become  increasingly  competitive  due  to  technological  advances  that 
have resulted in smaller, more flexible and cheaper terminals. 

We compete indirectly with terrestrial wireline (“landline”) and wireless communications networks. We provide service in 
areas that are inadequately covered by these ground systems. To the extent that terrestrial communications companies invest in 
underdeveloped areas, we will face increased competition in those areas. 

Our SPOT products compete indirectly with Personal Locator Beacons (“PLB”s). A variety of manufacturers offer PLBs to 

an industry specification. 

Our industry has significant barriers to entry, including the cost and difficulty associated with obtaining spectrum licenses 
and  successfully  building  and  launching  a  satellite  network.  In  addition  to  cost,  there  is  a  significant  amount  of  lead-time 
associated with obtaining the required licenses, designing and building the satellite constellation and synchronizing the network 
technology. We will continue to face competition from Inmarsat and Iridium and other businesses that have developed global 
mobile satellite communications services. 

United States International Traffic in Arms Regulations and Other Trade Restrictions 

The United States International Traffic in Arms regulations under the United States Arms Export Control Act authorize the 
President of the United States to control the export and import of articles and services that can be used in the production of 
arms.  The  President  has  delegated  this  authority  to  the  U.S.  Department  of  State,  Directorate  of  Defense  Trade  Controls. 
Among other things, these regulations limit the ability to  export certain articles and related technical data  to certain  nations. 
Some information involved in the performance of our operations falls within the scope of these regulations. As a result, we may 
have to obtain an export authorization or restrict access to that information by international companies that are our vendors or 
service providers. We have received and expect to continue to receive export licenses for our telemetry and control equipment 
located outside the United States. We also are subject to restrictions related to transactions with persons subject to Unites States 
or foreign sanctions. These regulations limit our ability to offer services and equipment in certain areas. 

13 

 
 
 
 
 
 
 
 
 
 
 
Environmental Matters 

We are subject to various laws and regulations relating to the protection of the environment and human health and safety 
(including  those  governing  the  management,  storage  and  disposal  of  hazardous  materials).  Some  of  our  operations  require 
continuous power supply. As a result, current and historical operations at our ground facilities, including our gateways, include 
storing fuel and batteries,  which  may contain  hazardous  materials, to power back-up generators. As an owner or operator of 
property and in connection with our current and historical operations, we could incur significant costs, including cleanup costs, 
fines, sanctions and third-party claims, as a result of violations of or in connection with liabilities under environmental laws and 
regulations. 

Customers 

The specialized needs of our global customers span many markets. Our system is able to offer our customers cost-effective 
communications  solutions  in  areas  unserved  or  underserved  by  existing  telecommunications  infrastructures.  Although 
traditional users of  wireless telephony and broadband data services have access to these services in developed locations, our 
targeted  customers  often  operate,  travel  to  or  live  in  remote  regions  or  regions  with  under-developed  telecommunications 
infrastructure where these services are not readily available or are not provided on a reliable basis. 

Our  top  revenue  generating  markets  in  the  United  States  and  Canada  are  government  (including  federal,  state  and  local 
agencies),  public  safety  and  disaster  relief,  recreation  and  personal  and  telecommunications. We  also  serve  customers  in  the 
maritime and fishing, oil and gas, natural resources (mining and forestry), construction, utilities and transportation markets. 

No one customer was responsible for more than 10% of our revenue in 2016, 2015 or 2014. 

Foreign Operations 

We supply services and products to a number of foreign customers. Although most of our sales are denominated in U.S. 
dollars, we are exposed to currency risk for sales in Canada, Europe, Brazil and other countries. In 2016, approximately 34% of 
our sales were generated in foreign countries, which generally are denominated in local currencies. See Note 12: Geographic 
Information  in  the  Consolidated  Financial  Statements  for  additional  information  regarding  revenue  by  country.  For  more 
information about our exposure to risks related to foreign locations, see Item 1A: Risk Factors - We face special risks by doing 
business  in  developing  markets,  including  currency  and  expropriation  risks,  which  could  increase  our  costs  or  reduce  our 
revenues in these areas. 

Intellectual Property 

We  hold  various  U.S.  and  foreign  patents  and  patents  pending  that  expire  between  2017  and  2033. These  patents  cover 
many aspects of our satellite system, our global network and our user terminals. In recent years, we have reduced our foreign 
filings  and  allowed  some  previously-granted  foreign  patents  to  lapse  based  on  (a)  the  significance  of  the  patent,  (b)  our 
assessment of the likelihood that someone would infringe in the foreign country, and (c) the probability that we could or would 
enforce  the  patent  in  light  of  the  expense  of  filing  and  maintaining  the  foreign  patent  which,  in  some  countries,  is  quite 
substantial. We continue to maintain all of the patents in the United States, Canada and Europe that we believe are important to 
our  business.  Our  intellectual  property  is  pledged  as  security  for  our  obligations  under  our  senior  secured  credit  facility 
agreement (the “Facility Agreement”). 

Employees 

As of December 31, 2016, we had 344 employees, 24 of whom were located in Brazil and subject to collective bargaining 

agreements. We consider our relationship with our employees to be good. 

14 

 
 
 
 
 
 
 
 
 
 
 
 
 
Seasonality 

Usage on the network and, to some extent, sales are subject to seasonal and situational changes. April through October are 
typically our peak months for service revenues and equipment sales. We also experience event-driven revenue fluctuations in 
our  business.  Most  notably,  emergencies,  natural  disasters  and  other  sizable  projects  where  satellite-based  communications 
devices are the only solution may generate an increase in revenue. In the consumer area, SPOT devices are subject to outdoor 
and leisure activity opportunities, as well as our promotional efforts. 

Services and Equipment 

Sales  of  services  accounted  for  approximately  86%,  82%  and  78%  of  our  total  revenues  for  2016,  2015,  and  2014, 
respectively. We also sell the related voice and data equipment to our customers, which accounted for approximately 14%, 18% 
and 22% of our total revenues for 2016, 2015, and 2014, respectively. 

Additional Information 

We  file  annual,  quarterly  and  current  reports,  proxy  statements  and  other  information  with  the  Securities  and  Exchange 
Commission (the “SEC”). You may read and copy any document we file with the SEC at the SEC's public reference room at 
100  F  Street,  NE,  Washington,  DC  20549.  Please  call  the  SEC  at  1-800-SEC-0330  for  information  on  the  public  reference 
room. The SEC maintains an internet site that contains annual, quarterly and current reports, proxy and information statements 
and  other  information  that  issuers  (including  Globalstar)  file  electronically  with  the  SEC.  Our  electronic  SEC  filings  are 
available to the public at the SEC's internet site, www.sec.gov . 

We make available free of charge financial information, news releases, SEC filings, including our annual report on Form 
10-K,  quarterly  reports  on  Form  10-Q,  current  reports  on Form  8-K  and  amendments  to  these  reports  as  soon  as  reasonably 
practical after  we electronically file such  material  with, or furnish it to, the SEC on our website at  www.globalstar.com. The 
documents available on, and the contents of, our website are not incorporated by reference into this Report. 

Item 1A. Risk Factors 

You should carefully consider the risks described below, as well as all of the information in this Report and our other past 
and future filings with the SEC, in evaluating and understanding us and our business. Additional risks not presently known or 
which  we  currently  deem  immaterial  may  also  impact  our  business  operations  and  the  risks  identified  below  may  adversely 
affect our business in ways we do not currently anticipate. Our business, financial condition or results of operations could be 
materially adversely affected by any of these risks. 

Risks Related to Our Business 

The  implementation  of  our  business  plan  and  our  ability  to  generate  income  from  operations  assume  we  are  able  to 
maintain a healthy constellation and ground network capable of providing commercially acceptable levels of coverage 
and service quality, which are contingent on a number of factors. 

Our products and services are subject to the risks inherent in a large-scale, complex telecommunications system employing 
advanced technology. Any disruption to our satellites, services, information systems or telecommunications infrastructure could 
result in the inability of our customers to receive our services for an indeterminate period of time. 

Since we launched our first satellites in the 1990’s, most of our first-generation satellites have failed in orbit or have been 
retired,  and  we  expect  the  remaining  first-generation  satellites  to  be  retired  in  the  future. Although  we  designed  our  second-
generation satellites to provide commercial service over a 15-year life, we can provide no assurance as to whether any or all of 
them will continue in operation for their full 15-year design life. Further, our satellites may experience temporary outages or 
otherwise  may  not  be  fully  functioning  at  any  given  time.  There  are  some  remote  tools  we  use  to  remedy  certain  types  of 
problems  affecting  the  performance  of  our  satellites,  but  the  physical  repair  of  satellites  in  space  is  not  feasible.  We  do  not 

15 

 
 
 
 
 
 
 
 
 
 
insure our satellites against in-orbit failures after an initial period of six months, whether the failures are caused by internal or 
external factors. In-orbit failure may result from various causes, including component failure, loss of power or fuel, inability to 
control positioning of the satellite, solar or other astronomical events, including solar radiation and flares, and collision  with 
space  debris.  Further,  from  time  to  time  we  move  and  relocate  satellites  within  our  constellation  to  improve  coverage  and 
service quality. Satellite repositioning may increase the risk of collision or damage to our satellites and may result in degraded 
service during the repositioning period. 

Prior to 2014 our ability to generate revenue and cash flow was impacted adversely by our inability to offer commercially 
acceptable levels of Duplex service due to the degradation of our first-generation constellation. As a result, we improved the 
design  of  our  second-generation  constellation  to  last  twice  as  long  in  space  and  have  40%  greater  capacity  compared  to  our 
first-generation constellation. Anomalies with our satellites have and may continue to develop, which could affect their ability 
to remain in commercial service, and we cannot guarantee that we could successfully develop and implement a solution to these 
anomalies. 

 We initially designed our ground stations  to operate  with our first-generation satellites. Although our  second-generation 
satellites are fully compatible with our first-generation products and services, our ground stations require upgrades to enable us 
to integrate our second-generation technology and service offerings with our second-generation satellites. We have entered into 
various contracts to upgrade our ground network. During 2016 we completed this work according to the Hughes and Ericsson 
contracts for our owned gateways in North America and Europe. We will place these gateways into service in the near future 
upon the introduction of our second-generation products and services. The installation of RANs at additional sites outside the 
scope of the core Hughes contract will occur over time, and the completion of these upgrades may not be successful. 

In order to maintain commercially acceptable service long-term, we must obtain and launch additional satellites from time 
to time. As discussed in Note 7: Contingencies in our Consolidated Financial Statements, we and Thales Alenia Space France 
("Thales")  may  negotiate  the  terms  of  a  follow-on  contract  for  additional  satellites,  but  we  can  provide  no  assurance  as  to 
whether we will ultimately agree on commercial terms for this purchase. If we are unable to agree with Thales on commercial 
terms for the purchase of additional satellites, we may enter into negotiations with one  or more other satellite manufacturers, 
but we cannot provide any assurance that these negotiations will be successful. 

The  implementation  of  our  business  plan  depends  on  increased  demand  for  wireless  communications  services  via 
satellite as well as via terrestrial mobile broadband networks, both for our existing services and products and for new 
services and products. If this increased demand does not occur, our revenues and profitability may not increase as we 
expect. 

 Demand  for  wireless  communication  services  may  not  grow,  or  may  even  shrink,  either  generally  or  in  particular 
geographic markets, for particular types of services or during particular time periods. A lack of demand could impair our ability 
to sell our services and develop and successfully  market new services,  or could exert downward pressure on prices,  or both. 
This,  in  turn,  could  decrease  our  revenues  and  profitability  and  adversely  affect  our  ability  to  increase  our  revenues  and 
profitability over time. 

 We plan to introduce additional Duplex, SPOT, and Simplex products and services, as well as low-power terrestrial mobile 
broadband  services.  However,  we  cannot  predict  with  certainty  the  potential  longer-term  demand  for  these  products  and 
services or the extent to which we will be able to meet demand. Our business plan assumes growing our subscriber base beyond 
levels achieved in the past. 

16 

 
The success of our business plan will depend on a number of factors, including but not limited to: 

•   our ability to maintain the health, capacity and control of our satellites; 

•   our ability to maintain the health of our ground network; 

•   our ability to influence the level of market acceptance and demand for our products and services; 

•   our ability to introduce new products and services that meet this market demand; 

•   our ability to retain current customers and obtain new customers; 

•   our ability to obtain additional business using our existing and future spectrum authority both in the United States and 

internationally; 

•   our ability to control the costs of developing an integrated network providing related products and services, as well as 

our future terrestrial mobile broadband services; 

•   our ability to market successfully our Duplex, SPOT and Simplex products and services; 

•   our ability to develop and deploy innovative network management techniques to permit mobile devices to transition 

between satellite and terrestrial modes; 

•   our ability to sell our current equipment inventory; 

•  

•  

the cost and availability of user equipment that operates on our network; 

the effectiveness of our competitors in developing and offering similar products and services and in persuading our 
customers to switch service providers; 

•   our ability to provide attractive service offerings at competitive prices to our target markets; and 

•   our ability to raise additional capital on acceptable terms when required. 

We incurred operating losses in the past three years, and these losses are likely to continue. 

 We  incurred  operating  losses  of  $63.7  million,  $66.6  million  and  $95.9  million  in  2016,  2015,  and  2014,  respectively. 
These losses resulted, in part, from depreciation expense related to our second-generation satellites placed into service in 2010, 
2011 and 2013. We designed our second-generation satellites to have a 15-year life from the date the satellites were placed into 
their operational orbit, and we estimate that we will continue to recognize high levels of depreciation expense commensurate 
with their estimated 15-year life.  

Rapid  and  significant  technological  changes  in  the  satellite  communications  industry  may  impair  our  competitive 
position and require us to make significant capital expenditures, which may require additional capital that has not been 
arranged. 

 The space and communications industries are subject to rapid advances and innovations in technology. New technology 
could render our system obsolete or less competitive  by  satisfying consumer demand in  more attractive  ways or through the 
introduction  of  incompatible  standards.  Particular  technological  developments  that  could  adversely  affect  us  include  the 
deployment by our competitors of new satellites with greater power, greater flexibility, greater efficiency or greater capabilities, 
as well as continuing improvements in terrestrial wireless technologies. We must continue to commit to make significant capital 
expenditures to keep up with technological changes and remain competitive. Customer acceptance of the services and products 
that  we  offer  will  continually  be  affected  by  technology-based  differences  in  our  product  and  service  offerings.  New 
technologies may be protected by patents and therefore may not be available to us. 

The hardware and software we utilize in operating our first-generation gateways were designed and manufactured over 15 
years ago and portions have deteriorated. This original equipment may become less reliable as it ages and will be more difficult 
and expensive to service. It may be difficult or impossible to obtain all necessary replacement parts for the hardware before the 
new  equipment  and  software  is  fully  deployed.  We  expect  to  face  competition  in  the  future  from  companies  using  new 
technologies and new satellite systems. 

17 

 
We  have  substantial  contractual  obligations,  which  may  require  additional  capital,  the  terms  of  which  have  not  been 
arranged. The terms of our Facility Agreement could complicate raising this additional capital. 

Our current sources of liquidity include cash on hand ($10.2  million at December 31, 2016) and future cash flows  from 
operations.  We  have  various  contractual  commitments  related  primarily  to  debt  service  obligations  and  capital  expenditure 
plans. We expect that our current sources of liquidity will be insufficient to meet obligations over the term of these agreements. 
Restrictions in our Facility Agreement limit the types of financings we may undertake. See Note 3: Long-Term Debt and Other 
Financing Arrangements in our Consolidated Financial Statements in Part II, Item 8 of this Report for further discussion of our 
debt agreements. We cannot assure you that we will be able to obtain additional financing when required on reasonable terms or 
at  all.  If  we  cannot  obtain  it  in  a  timely  manner,  we  may  be  unable  to  execute  our  business  plan  and  fulfill  our  financial 
commitments. 

If we do not develop, acquire and maintain proprietary information and intellectual property rights, it could limit the 
growth of our business and reduce our market share. 

Our business depends on technical knowledge, and we believe that our future success will be based, in part, on our ability 
to keep up with new technological developments and incorporate them in our products and services. We own or have the right 
to  use  our  patents,  work  products,  inventions,  designs,  software,  systems  and  similar  know-how.  Although  we  have  taken 
diligent  steps  to  protect  that  information,  the  information  may  be  disclosed  to  others  or  others  may  independently  develop 
similar information, systems and know-how. Protection of our information, systems and know-how may result in litigation, the 
cost of which could be substantial. Third parties may assert claims that our products or services infringe on their proprietary 
rights. Any such claims, if made, may prevent or limit our sales of products or services or increase our costs of sales. 

 We license much of the software we require to support critical gateway operations from third parties, including Hughes, 
Ericsson  and  Qualcomm.  This  software  was  developed  or  customized  specifically  for  our  use.  We  also  license  software  to 
support customer service functions, such as billing, from third parties that developed or customized it specifically for our use. If 
the third party licensors  were to cease to support and service the software, or the licenses  were  no longer to be  available on 
commercially  reasonable  terms,  it  might  be  difficult,  expensive  or  impossible  for  us  to  obtain  such  services  from  alternative 
vendors. Replacing such software could be difficult, time consuming and expensive, and might require  us to obtain substitute 
technology with lower quality or performance standards or at a greater cost. 

We  depend  in  large  part  on  the  efforts  of  third  parties  for  the  sale  of  our  services  and  products.  If  these  parties, 
including our IGOs, are unable to do this successfully, we will not be able to grow our business in those areas and our 
future revenue and profitability could decline. 

 We  derive  a  large  portion  of  our  revenue  from  products  and  services  sold  through  independent  agents,  dealers  and 
resellers, including, outside the United States, IGOs. Although we derive most of our revenue from retail sales to end users in 
the  United  States,  Canada,  a  portion  of  Western  Europe,  Central America  and  portions  of  South America,  either  directly  or 
through agents, dealers and resellers, we depend on IGOs to purchase, install, operate and maintain gateway equipment, to sell 
phones and data user terminals, and to market our services in other regions where these IGOs hold exclusive or non-exclusive 
rights. 

Our objective is to establish a worldwide service network, either directly or through IGOs, but to date we have been unable 
to do so in certain areas of the world, and we may not succeed in doing so in the future. We have been unable to establish our 
own gateways or to find capable IGOs for several important regions and countries, including India, China, and certain parts of 
Southeast  Asia.  In  addition  to  the  lack  of  global  service  availability,  cost-effective  roaming  is  not  yet  available  in  certain 
countries because the IGOs have been unable to reach business arrangements with one another. Further, our IGOs could fail to 
perform  as  expected  or  cease  business  operations.  This  could  reduce  overall  demand  for  our  products  and  services  and 
undermine our value for potential users who require service in these areas. 

Not all of the IGOs have been successful and, in some regions, they have not initiated service or sold as much usage as 
originally anticipated. Some of the IGOs are not earning revenues sufficient to fund their operating costs due to the operational 
issues we experienced with our first-generation satellites. Although we expect these IGOs to return to profitability, if they are 
unable  to continue in business,  we  will lose the revenue  we  receive  for selling equipment to them and providing services  to 
their customers. Although we have implemented a strategy for the acquisition of certain IGOs when circumstances permit, we 

18 

 
may  not  be  able  to  continue  to  implement  this  strategy  on  favorable  terms  and  may  not  be  able  to  realize  the  additional 
efficiencies that we anticipate from this strategy. In some regions it is impracticable to acquire the IGOs either because local 
regulatory requirements or business or cultural norms do not permit an acquisition, because the expected revenue increase from 
an acquisition  would be insufficient to justify the transaction, or because the IGO  will not sell at a price acceptable to us. In 
those  regions,  our  revenue  and  profits  may  be  adversely  affected  if  those  IGOs  do  not  fulfill  their  own  business  plans  to 
increase substantially their sales of services and products. 

We  rely  on  a  limited  number  of  key  vendors  for  timely  supply  of  equipment  and  services.  If  our  key  vendors  fail  to 
provide  equipment  and  services  to  us,  we  may  face  difficulties  in  finding  alternative  sources  and  may  not  be  able  to 
operate our business successfully. 

 We have a limited quantity of our Duplex handsets remaining in inventory and have not contracted with a manufacturer to 
produce additional inventory. We have depended on Qualcomm as the exclusive manufacturer of phones using the IS 41 CDMA 
North American standard, which incorporates Qualcomm proprietary technology. We canceled this contract in March 2013. 

 Additionally,  we  depend  on  our  contract  manufacturers  to  provide  us  with  other  equipment  inventory.  If  these 
manufacturers  do  not  take  on  future  orders  or  fail  to  perform  under  our  current  contracts,  we  may  be  unable  to  continue  to 
produce and sell this equipment to customers at a reasonable cost to us or there may be delays in production and sales. 

Lack  of  availability  of  electronic  components  from  the  electronics  industry,  as  needed  in  our  retail  products,  our 
gateways and our satellites, could delay or adversely impact our operations. 

 We rely upon the availability of components, materials and component parts from the electronics industry. The electronics 
industry  is  subject  to  occasional  shortages  in  parts  availability  depending  on  fluctuations  in  supply  and  demand.  Industry 
shortages  may  result  in  delayed  shipments  of  materials  or  increased  prices,  or  both.  As  a  consequence,  elements  of  our 
operation which use electronic parts, such as our retail products, our gateways and our satellites, could be subject to delays or 
cost increases, or both. 

We face special risks by doing business in developing markets, including currency and expropriation risks, which could 
increase our costs or reduce our revenues in these areas.  

 Although  our  most  economically  important  geographic  markets  currently  are  the  United  States  and  Canada,  we  have 
substantial markets for our mobile satellite services in, and our business plan includes, developing countries or regions that are 
underserved by existing telecommunications systems, such as rural Venezuela, Brazil, Central America and portions  of Africa. 
Developing countries are more likely than industrialized countries to experience market, currency and interest rate fluctuations 
and  may  have  higher  inflation.  In  addition,  these  countries  present  risks  relating  to  government  policy,  price,  wage  and 
exchange  controls,  social  instability,  expropriation  and  other  adverse  economic,  political  and  diplomatic  conditions.  For 
example,  the  Venezuelan  government  has  frequently  modified  its  currency  laws  over  the  past  several  years,  resulting  in 
significant devaluation of the bolivar, resulting in Venezuela being considered a highly inflationary economy. 

19 

 
Conducting  operations  outside  the  United  States  involves  numerous  special  risks  and,  while  expanding  our  international 

operations would advance our growth, it would also increase these risks. These risks include, but are not limited to: 

•   difficulties in penetrating new markets due to established and entrenched competitors; 

•   difficulties in developing products and services that are tailored to the needs of local customers; 

•  

•  

lack of local acceptance or knowledge of our products and services; 

lack of recognition of our products and services; 

•   unavailability of or difficulties in establishing relationships with distributors; 

•  

•  

•  

significant investments, including the development and deployment of dedicated gateways, as some countries require 
physical gateways within their jurisdiction to connect the traffic coming to and from their territory; 

instability of international economies and governments; 

changes in laws and policies affecting trade and investment in other jurisdictions; 

•   noncompliance with the Foreign Corrupt Practices Act and the UK Bribery Act; 

•  

exposure to varying legal standards, including intellectual property protection in other jurisdictions; 

•   difficulties in obtaining required regulatory authorizations; 

•   difficulties in enforcing legal rights in other jurisdictions; 

•   variations in local domestic ownership requirements; 

•  

•  

requirements that operational activities be performed in-country; 

changing and conflicting national and local regulatory requirements; and 

•   uncertainty in foreign currency exchange rates and exchange controls. 

These risks could affect our ability to compete successfully and expand internationally. To the extent that the prices for our 
products and services are denominated in U.S. dollars, any appreciation of the U.S. dollar against other currencies will increase 
the  cost  of  our  products  and  services  to  our  international  customers  and,  as  a  result,  may  reduce  the  competitiveness  of  our 
international offerings and make it more difficult for us to grow internationally.   Limited availability of U.S. currency in some 
local markets or governmental controls on the export of currency may prevent our customers from making payments in U.S. 
dollars or delay the availability of payment due to foreign bank currency processing and approval. In addition, exchange rate 
fluctuations may affect our ability to control the prices charged for our independent gateway operators' services. 

 Our operations involve transactions in a variety of currencies. Sales denominated in foreign currencies involve primarily 
the  Canadian  dollar,  the  euro,  and  the  Brazilian  real.  Certain  of  our  obligations  are  denominated  in  euros. Accordingly,  our 
operating results may be significantly affected by fluctuations in the exchange rates for these currencies. Approximately 34% 
and 35% of our total sales were to customers located in Canada, Europe, Central America, and South America during 2016 and 
2015,  respectively.  Our  results  of  operations  for  2016  and  2015  included  a  net  loss  of  $0.2  million  and  a  net  gain  of  $3.7 
million, respectively, on  foreign currency transactions. We  may be unable to offset  unfavorable currency  movements  as they 
adversely  affect  our  revenue  and  expenses.  Our  inability  to  do  so  could  have  a  substantial  negative  impact  on  our  operating 
results and cash flows. 

The United Kingdom's vote to leave the European Union could adversely impact our business, results of operations and 
financial condition. 

We  sell  our  products  and  services  in  the  United  Kingdom  (the  “UK”)  and  throughout  Europe.  In  particular,  the  United 
Kingdom  is  the  largest  market  in  Europe  for  our  SPOT  product  family.  On  June  23,  2016,  the  UK  voted  in  an  advisory 
referendum  for  the  UK  to  leave  the  European  Union  (the  “EU”).  The  exit  process  (commonly  referred  to  as  “Brexit”)  is 
expected to take approximately two years, and will involve the negotiation of new trade and other agreements. 

Brexit  creates  legal,  regulatory,  and  economic  uncertainty  that  could  have  a  negative  impact  on  our  business.  If  the  UK 
changes  the  regulatory  structure  for  telecommunications  products,  it  is  possible  that  we  would  not  be  able  to  comply  or 
compliance  would  become  cost  prohibitive.  Similarly,  post-Brexit  trade  agreements  could  impose  import  taxes  or  other 
expenses on our products, which may increase the price of our products sold in the UK. 

20 

 
We also have currency exchange risk as a result of the Brexit vote. Following the UK vote to leave the EU, the value of the 
British pound and the euro have declined relative to the U.S. dollar. Although most of our sales are denominated in U.S. dollars, 
we also receive payments in international currencies, including the pound and the euro. We therefore incur currency translation 
risk when currency values fluctuate and the U.S. dollar is strong relative to other currencies. Furthermore, a strong U.S. dollar 
increases the price of our products in international markets, which could reduce demand in those markets for our products. 

Although the future impacts of Brexit are unknown at this time, the UK’s vote to leave the EU has created legal, regulatory, 
and currency risk that  may  have a  materially adverse impact on our business. Furthermore, this uncertainty could  negatively 
impact the economies of other countries in which we operate. 

We  face  intense  competition  in  all  of  our  markets,  which  could  result  in  a  loss  of  customers,  lower  revenues  and 
difficulty entering new markets. 

Satellite-based Competitors 

There  are  currently  three  other  MSS  operators  providing  services  similar  to  ours  on  a  global  or  regional  basis:  Iridium, 
Thuraya, and Inmarsat. ORBCOMM Inc. is also emerging as a competitor in the machine-to-machine ("M2M") markets. The 
provision of satellite-based products and services is subject to downward price pressure when the capacity exceeds demand or 
as new competitors enter the marketplace with particular competitive pricing strategies. We also face competition on the basis 
of coverage and specialized industries, such as maritime and governmental. 

Other  providers  of  satellite-based  products  could  introduce  their  own  products  similar  to  our  SPOT,  Simplex  or  Duplex 
products, which may materially adversely affect our business plan. In addition, we may face competition from new competitors 
or new technologies. With so many companies targeting many of the same customers, we may not be able to retain successfully 
our existing customers and attract new customers and as a result may not grow our customer base and revenue. 

Terrestrial Competitors 

In addition to our satellite-based competitors, terrestrial wireless voice and data service providers are continuing to expand 
into  rural  and  remote  areas,  particularly  in  less  developed  countries,  and  providing  the  same  general  types  of  services  and 
products  that  we  provide  through  our  satellite-based  system.  Many  of  these  companies  have  greater  resources,  greater  name 
recognition  and  newer  technologies  than  we  do.  Industry  consolidation  could  adversely  affect  us  by  increasing  the  scale  or 
scope of our competitors and thereby making it more difficult for us to compete. We could lose market share and revenue as a 
result of increasing competition from the extension of land-based communication services. 

Although satellite communications services and ground-based communications services are not perfect substitutes, the two 
compete in certain markets and for certain services. Consumers generally perceive cellular voice communication products and 
services as cheaper as and more convenient than satellite-based products and services. 

Terrestrial Broadband Network Competitors 

We also expect to compete with a number of other satellite companies that plan to develop terrestrial networks that utilize 
their MSS spectrum. DISH Network received FCC approval to offer terrestrial wireless services over the MSS spectrum that 
previously belonged to TerreStar and ICO Global. Further, Ligado Networks (formerly LightSquared) continues its regulatory 
initiative to receive final FCC approval to build out a wireless network utilizing its MSS spectrum. Any of these competitors 
could deploy terrestrial mobile broadband networks before we do, could combine with existing terrestrial networks that provide 
them with greater financial or operational flexibility than we have, or could offer wireless services, including mobile broadband 
services, that customers prefer over ours. 

21 

 
Restrictive  covenants  in  our  Facility Agreement  may  limit  our  operating  and  financial  flexibility  and  our  inability  to 
comply with these covenants could have significant implications. 

Our  Facility Agreement  contains  a  number  of  significant  restrictions  and  covenants.  See  Note  3:  Long-Term  Debt  and 
Other Financing Arrangements in our Consolidated Financial Statements in Part II, Item 8 of this Report for further discussion 
of our debt covenants. Complying with these restrictive covenants, as well as the financial and other non-financial covenants in 
the  Facility Agreement  and  certain  of  our  other  debt  obligations,  as  well  as  those  that  may  be  contained  in  any  agreements 
governing future indebtedness, may impair our ability to finance our operations or capital needs or to take advantage of other 
favorable  business  opportunities.  Our  ability  to  comply  with  these  covenants  will  depend  on  our  future  performance,  which 
may be affected by events  beyond our control. Our failure  to comply with these covenants would be an event of default. An 
event  of  default  under  the  Facility  Agreement  would  permit  the  lenders  to  accelerate  the  indebtedness  under  the  Facility 
Agreement. That acceleration would permit holders of our obligations under other agreements that contain cross-acceleration 
provisions to accelerate that indebtedness. See Part II, Item 7. Managements' Discussion and Analysis of Financial Condition 
and Results of Operations – Liquidity and Capital Resources of this Report for further discussion. 

Pursuing strategic transactions may cause us to incur additional risks. 

We may pursue acquisitions, joint ventures or other strategic transactions on an opportunistic basis. We may face costs and 
risks  arising from any  such transactions, including integrating a new business into our business or managing a joint venture. 
These may include legal, operational, financial and other costs and risks. 

In  addition,  if  we  were  to  choose  to  engage  in  any  major  business  combination  or  similar  strategic  transaction,  we  may 
require significant external financing in connection with the transaction. Depending on market conditions, investor perceptions 
of us, and other factors, we may not be able to obtain capital on acceptable terms, in acceptable amounts or at appropriate times 
to implement any such transaction. Our Facility Agreement and other debt obligations contain covenants which limit our ability 
to  engage  in  specified  forms  of  capital  transactions  without  lender  consent,  which  may  be  impossible  to  obtain.  Any  such 
financing, if obtained, may further dilute our existing stockholders. 

Our networks and those of our third-party service providers may be vulnerable to security risks, and our use of 
personal information could give rise to liabilities or additional costs as a result of laws, governmental regulations and 
evolving views of personal privacy rights. 

Our network and those of our third-party service providers and our customers may be vulnerable to unauthorized access, 
computer  viruses  and  other  security  problems.  Persons  who  circumvent  security  measures  could  wrongfully  obtain  or  use 
information  on  the  network  or  cause  interruptions,  delays  or  malfunctions  in  our  operations,  any  of  which  could  harm  our 
reputation,  cause  demand  for  our  products  and  services  to  fall  or  compromise  our  ability  to  pursue  our  business  plans.  A 
number  of  significant,  widespread  security  breaches  have  occurred  that  have  compromised  network  integrity  for  many 
companies  and  governmental  agencies.  In  some  cases  these  breaches  originated  from  outside  the  United  States.  We  may  be 
required  to  expend  significant  resources  to  protect  against  the  threat  of  security  breaches  or  to  alleviate  problems,  including 
reputational  harm  and  litigation,  caused  by  any  breaches.  In  addition,  our  customer  contracts  may  not  adequately  protect  us 
against liability to third parties with whom our customers conduct business. 

We  collect  and  store  data,  including  our  customers'  personal  information.  In  jurisdictions  around  the  world,  personal 
information is becoming increasingly subject to legislation and regulations intended to protect consumers’ privacy and security. 
The interpretation of privacy and data protection laws and regulations regarding the collection, storage, transmission, use and 
disclosure  of  such  information  in  some  jurisdictions  is  unclear  and  evolving.  These  laws  may  be  interpreted  and  applied  in 
conflicting  ways  from  country  to  country  and  in  a  manner  that  is  not  consistent  with  our  current  data  protection  practices. 
Complying  with  these  varying  international  requirements  could  cause  us  to  incur  additional  costs  and  change  our  business 
practices. Because our services are accessible in many foreign jurisdictions, some of these jurisdictions may claim that we are 
required  to  comply  with  their  laws,  even  where  we  have  no  local  entity,  employees  or  infrastructure. We  could  be  forced  to 
incur  significant  expenses  if  we  were  required  to  modify  our  products,  our  services  or  our  existing  security  and  privacy 
procedures in order to comply with new or expanded regulations. In addition, we could have liability to end users that allege 
that their personal information is not collected, stored, transmitted, used or disclosed appropriately or in accordance with  our 
privacy policies or applicable laws, including claims and litigation resulting from such allegations. Any failure on our part to 

22 

 
protect  information  pursuant  to  applicable  regulations  could  result  in  a  loss  of  user  confidence,  reputation  and  the  loss  of 
customers which could materially impact our results of operations and cash flows. 

We  may  be  unable  to  obtain  and  maintain  our  insurance  coverages,  and  the  insurance  we  obtain  may  not  cover  all 
liabilities to which we may become subject. As a result we may incur material uninsured or under-insured losses. 

The  price,  terms  and  availability  of  insurance  have  fluctuated  significantly  since  we  began  offering  commercial  satellite 
services. The cost of obtaining insurance can vary as a result of either satellite failures or general conditions in the insurance 
industry. Higher premiums on insurance policies  would increase our cost. In addition to higher premiums, insurance policies 
may  provide  for  higher  deductibles,  shorter  coverage  periods  and  additional  policy  exclusions.  Our  insurance  may  not 
adequately  cover  losses  related  to  claims  brought  against  us,  which  could  be  material.  Our  insurance  could  become  more 
expensive  and  difficult  to  maintain  and  may  not  be  available  in  the  future  on  commercially  reasonable  terms,  if  at  all.  Our 
failure to maintain sufficient insurance could also be an event of default under our Facility Agreement. 

Product Liability Insurance and Product Replacement or Recall Costs 

We are subject to product liability and product recall claims if any of our products and services are alleged to have resulted 
in injury to persons or damage to property. If any of our products proves to be defective, we may need to recall and/or redesign 
them. In addition, any claim or product recall that results in significant adverse publicity may negatively affect our business, 
financial condition or results of operations. In addition, we do not maintain any product recall insurance, so any product recall 
we  are  required  to  initiate  could  have  a  significant  impact  on  our  financial  position,  results  of  operations  or  cash  flows. We 
regularly investigate potential quality issues as part of our ongoing effort to deliver quality products to our customers. 

 Because consumers use SPOT products and services in isolated and, in some cases, dangerous locations, we cannot predict 
whether users of the device  who suffer injury or death  may seek to assert claims against us alleging failure of the  device  to 
facilitate  timely  emergency  response.  Although  we  will  seek  to  limit  our  exposure  to  any  such  claims  through  appropriate 
disclaimers and liability insurance coverage, we cannot assure investors that the disclaimers will be effective, claims will  not 
arise or insurance coverage will be sufficient. 

General Liability Insurance and In-Orbit Exposures 

Our liability policy, covers amounts up to €70 million per occurrence (with a €70 million annual limit) that we and other 
specified  parties  may  become  liable  to  pay  for  bodily  injury  and  property  damages  to  third  parties  related  to  processing, 
maintaining and operating our satellite constellation. Our current policy has a one-year term, which expires in October 2017. 
Our  current  in-orbit  liability  insurance  policy  contains,  and  we  expect  any  future  policies  would  likewise  contain,  specified 
exclusions  and  material  change  limitations  customary  in  the  industry.  These  exclusions  may  relate  to,  among  other  things, 
losses resulting from in-orbit collisions, acts of war, insurrection, terrorism or military action, government confiscation, strikes, 
riots,  civil  commotions,  labor  disturbances,  sabotage,  unauthorized  use  of  the  satellites  and  nuclear  or  radioactive 
contamination, as well as claims directly or indirectly occasioned as a result of noise, pollution, electrical and electromagnetic 
interference and interference with the use of property. 

Our in-orbit insurance does not cover losses that might arise as a result of a satellite failure or other operational problems 
affecting our constellation. As a result, a failure of one or more of our satellites or the  occurrence of equipment  failures and 
other related problems could constitute an uninsured loss and could materially harm our financial condition. 

Our satellites may collide with space debris which could adversely affect the performance of our constellation. 

Although  we  have  some  ability  to  maneuver  our  satellites  to  avoid  potential  collisions  with  space  debris,  this  ability  is 
limited by, among other factors, uncertainties and inaccuracies in the projected orbit location of and predicted conjunctions with 
debris objects tracked and cataloged by the U.S. government. Additionally, some space  debris is too small to be tracked and 
therefore its orbital location is completely unknown; nevertheless, this debris is still large enough to potentially cause severe 
damage  or  a  failure  of  one  of  our  satellites  should  a  collision  occur.  If  our  constellation  experiences  satellite  collisions  with 
space debris, our service could be impaired. Any such collision could potentially expose us to significant losses. 

23 

 
Changes in tax rates or adverse results of tax examinations could materially increase our costs. 

We operate in various U.S. and foreign tax jurisdictions. The process of determining our anticipated tax liabilities involves 
many calculations and estimates which are inherently complex. We believe that we have complied, in all material respects, with 
our  obligations  to  pay  taxes  in  these  jurisdictions.  However,  our  position  is  subject  to  review  and  possible  challenge  by  the 
taxing  authorities  of  these  jurisdictions.  If  the  applicable  taxing  authorities  were  to  challenge  successfully  our  current  tax 
positions,  or  if  there  were  changes  in  the  manner  in  which  we  conduct  our  activities,  we  could  become  subject  to  material 
unanticipated tax liabilities. We may also become subject to additional tax liabilities as a result of changes in tax laws, which 
could in certain circumstances have a retroactive effect. 

As a result of our acquisition of an IGO in Brazil during 2008, we are exposed to potential pre-acquisition tax liabilities, for 
which we have been indemnified by the previous owners. As of December 31, 2016 and 2015, we recorded a tax liability of 
$1.1  million  and  $0.3  million,  respectively,  to  the  foreign  tax  authorities  with  an  offsetting  tax  receivable  from  the  previous 
owners. 

In  addition,  we  reached  an  agreement  with  the  seller  in  November  of  2014  to  fully  settle  outstanding  refinancing 
contingencies by the utilization of the Brazilian tax amnesty program. Pursuant to the settlement, the seller paid approximately 
$0.2 million of these liabilities. We calculated the amount of the tax liability to be settled after reducing for the accumulated 
fiscal losses related to the tax periods preceding the date of the agreement. If the amount required to satisfy the tax liabilities 
under the amnesty program differs from the amount paid by the seller, we and the seller will arrange a true-up. We will continue 
to monitor the remaining contingencies and work with the Brazilian tax authority to settle any remaining unpaid contingencies. 
We may also be exposed to these or other pre-acquisition liabilities for which we may not be fully indemnified by the seller, or 
the seller may fail to perform its indemnification obligations. 

Our revenues are subject to changes in global economic conditions and consumer sentiment and discretionary spending. 

Financial  markets  continue  to  be  uncertain  and  could  significantly  adversely  impact  global  economic  conditions.  These 
conditions  could  lead  to  further  reduced  consumer  spending  in  the  foreseeable  future,  especially  for  discretionary  travel  and 
related products. A substantial portion of the potential addressable market for our consumer retail products and services relates 
to  recreational  users,  such  as  mountain  climbers,  campers,  kayakers,  sport  fishermen  and  wilderness  hikers.  These  potential 
customers may reduce their activities or their spending due to economic conditions, which could adversely affect our business, 
financial condition, results of operations and liquidity. 

We are exposed to trade credit risk in the ordinary course of our business activities. 

We are exposed to risk of loss in the event of nonperformance by our customers. Some of our customers may be  highly 
leveraged and subject to their own operating and regulatory risks. Many of our  customers finance their activities through cash 
flow  from  operations,  the  incurrence  of  debt  or  the  issuance  of  equity.  From  time  to  time,  the  availability  of  credit  is  more 
restrictive. The combination of reduction of cash flow resulting from declines in commodity prices and the lack of availability 
of  debt  or  equity  financing  may  result  in  a  significant  reduction  in  our  customers'  liquidity  and  ability  to  make  payments  or 
perform  on  their  obligations  to  us.  Even  if  our  credit  review  and  analysis  mechanisms  work  properly,  we  may  experience 
financial losses in our dealings with other parties. Any increase in the nonpayment or nonperformance by our customers could 
reduce our cash flows. 

Our Simplex business is heavily concentrated in the oil and gas industry and has been negatively impacted by the downturn 
in  this  industry  in  recent  years.  For  example,  our  largest  customer  during  2016  is  a  reseller  to  oil  and  gas  companies. 
Concentrations of customers in other industries may further increase trade credit risk of our business. 

24 

 
Our  variable  rate  indebtedness  subjects  us  to  interest  rate  risk,  which  could  cause  our  debt  service  obligations  to 
increase significantly. 

Borrowings under our Facility Agreement bear interest at a variable rate. In order to mitigate a portion of our variable rate 
interest risk, we entered into a ten-year interest rate cap agreement. The interest rate cap agreement reflects a variable notional 
amount at interest rates that  provide coverage to us  for exposure resulting from escalating interest rates over the term of the 
Facility Agreement. The interest rate cap provides limits on the six-month Libor rate (“Base Rate”) used to calculate the coupon 
interest on outstanding amounts on the Facility Agreement. Our interest rate is capped at 5.5% if the Base Rate does not exceed 
6.5%. Should the Base Rate exceed 6.5%, our Base Rate will be 1% less than the then six-month Libor rate. Regardless of our 
attempts  to  mitigate  our  exposure  to  interest  rate  fluctuations  through  the  interest  rate  cap,  we  still  have  exposure  for  the 
uncapped amounts of the facility, which remain subject to a variable interest rate. As a result, an increase in interest rates could 
result in a substantial increase in interest expense, especially as the capped amount of the term loan decreases over time. 

The loss of skilled management and personnel could impair our operations. 

Our performance is substantially dependent on the performance and institutional knowledge of our senior management and 
key  scientific  and  technical  personnel.  The  loss  of  the  services  of  any  member  of  our  senior  management,  scientific  or 
technical staff may significantly delay or prevent the achievement of business objectives by diverting management’s attention 
to retention matters, and could have a material adverse effect on our business, operating results and financial condition. 

A natural disaster could diminish our ability to provide communications service. 

Natural  disasters  could  damage  or  destroy  our  ground  stations  resulting  in  a  disruption  of  service  to  our  customers.  In 
addition, the collateral effects of disasters such as flooding may impair the functioning of our ground equipment. If a natural 
disaster were to impair or destroy any of our ground facilities, we might be unable to provide service to  our customers in the 
affected area for a period of time. Even if our gateways are not affected by natural disasters, our service could be disrupted if a 
natural disaster damages the public switch telephone  network or terrestrial wireless  networks or our ability to connect to the 
public switch telephone network or terrestrial  wireless  networks. Additionally, there are inherent dangers and risk associated 
with our satellite operations, including the risk of increased radiation. Any such failures or service disruptions could harm our 
business and results of operations. 

We  have  had  material  weaknesses  in  our  internal  controls  in  the  past  and  we  cannot  assure  you  that  in  the  future 
additional material weaknesses will not recur, exist or otherwise be identified. 

Our internal control processes, regardless of how well designed, operated and evaluated, can provide only reasonable, not 
absolute,  assurance  that  their  objectives  will  be  met.  Therefore,  we  cannot  assure  you  that  in  the  future  additional  material 
weaknesses  will  not  recur,  exist  or  otherwise  be  identified.  We  will  continue  to  monitor  the  effectiveness  of  our  processes, 
procedures  and  controls  and  will  make  changes  as  management  determines  appropriate.  Effective  internal  controls  are 
necessary for us to produce reliable financial reports. If we cannot produce reliable financial reports, our business and operating 
results may be adversely affected, investors may lose confidence in our reported financial information, there may be a negative 
effect on our stock price, and we may be subject to civil or criminal investigations and penalties. 

Risks Related to Government Regulations 

Our business is subject to extensive government regulation, which mandates how we may operate our business and may 
increase  our  cost  of  providing  services,  slow  our  expansion  into  new  markets  and  subject  our  services  to  additional 
competitive pressures. 

Our ownership and operation of an MSS system are subject to significant regulation in the United States by the FCC and in 
foreign jurisdictions by similar authorities. Additionally, our use of our licensed spectrum globally is subject to coordination by 
the ITU. Our second-generation constellation has been licensed and registered in France. The rules and regulations of the FCC 
or these foreign authorities may change and may not continue to permit our operations as currently conducted or as we plan to 
conduct them. Further, certain foreign jurisdictions may decide to allow additional uses within our ITU-allocation of spectrum 
that may be incompatible with our continued provision of MSS. 

Failure to provide services in accordance with the terms of our licenses or failure to operate our satellites, ground stations, 
or  other  terrestrial  facilities  (including  those  necessary  to  provide ATC  services)  as  required  by  our  licenses  and  applicable 

25 

 
government regulations could result in the imposition of government sanctions against us, up to and including cancellation of 
our licenses. 

Our system requires regulatory authorization in each of the markets in which we or the IGOs provide service. We and the 
IGOs may not be able to obtain or retain all regulatory approvals needed for operations. For example, the company with which 
the original owners of our first-generation network contracted to establish an independent gateway operation in South Africa 
was unable to obtain an operating license from the Republic of South Africa and abandoned the business in 2001. Regulatory 
changes, such as those resulting from judicial decisions or adoption of treaties, legislation or regulation in countries where we 
operate or intend to operate, may also significantly affect our business. Because regulations in each country are different,  we 
may not be aware if some of the IGOs and/or persons with which we or they do business do not hold the requisite licenses and 
approvals. 

Our current regulatory approvals could now be, or could become, insufficient in the view of foreign regulatory authorities. 
Furthermore, any additional necessary approvals may not be granted on a timely basis, or at all, in all jurisdictions in which we 
wish to offer services, and applicable restrictions in those jurisdictions could become unduly burdensome. 

Our  operations  are  subject  to  certain  regulations  of  the  United  States  State  Department's  Directorate  of  Defense  Trade 
Controls  (the  export  of  satellites  and  related  technical  data),  United  States  Treasury  Department's  Office  of  Foreign Assets 
Control (financial transactions and customers) and the United States Commerce Department's Bureau of Industry and Security 
(our  gateways  and  phones).  These  regulations  may  limit  or  delay  our  ability  to  operate  in  a  particular  country  or  engage  in 
transactions with certain parties. As new laws and regulations are issued, we may be required to modify our business plans or 
operations.  If  we  fail  to  comply  with  these  regulations  in  any  country,  we  could  be  subject  to  sanctions  that  could  affect, 
materially and adversely, our ability to operate in that country. Failure to obtain the authorizations necessary to use our assigned 
radio frequency spectrum and to distribute our products in certain countries could have a material adverse effect on our ability 
to generate revenue and on our overall competitive position. 

Our  business  plan  to  use  our  licensed  MSS  spectrum  to  provide  terrestrial  wireless  services  depends  upon  action  by 
third parties, which we cannot control. 

 Our business plan includes utilizing approximately 11.5 MHz of our licensed MSS spectrum to provide terrestrial wireless 
services,  including  mobile  broadband  applications,  around  the  world.  In  support  of  these  plans,  in  December  2016,  the  FCC 
adopted a report and order establishing rules that permit us to offer such services. Prior to offering any such services, we  must 
file an application with the FCC to amend our current MSS licenses in order to implement this new terrestrial authority. We are 
currently in the administrative process of revising our MSS spectrum license. If we experience delays in obtaining an amended 
license or we are unable to engage with a partner (or multiple partners), our anticipated future revenues and profitability could 
be reduced. We can provide no assurance that the FCC will amend our existing license or, if an amended license is obtained, 
that we will be successful in monetizing its value. 

Other future regulatory decisions could reduce our existing spectrum allocation or impose additional spectrum sharing 
agreements on us, which could adversely affect our services and operations. 

 Under the FCC's plan for MSS in our frequency bands, we must share frequencies in the United States with other licensed 
MSS  operators.  To  date,  there  are  no  other  authorized  CDMA-based  MSS  operators  and  no  pending  applications  for 
authorization. However, the FCC or other regulatory authorities may require us  to share spectrum with other systems that are 
not currently licensed by the United States or any other jurisdiction. On February 11, 2013, Iridium filed its own petition for 
rulemaking  seeking  to  have  the  FCC  reallocate  2.725  MHz  of  "Big  LEO"  spectrum  from  1616-1618.725  MHz  to  Iridium’s 
exclusive  use.  Iridium  also  filed  a  motion  to  consolidate  its  petition  with  our  petition  for  rulemaking.  Subsequently,  Iridium 
modified  its  petition,  requesting  the  ability  to  share  additional  spectrum  licensed  to  Globalstar  at  1616-1618.725  MHz. 
Although the FCC has received comments on Iridium’s petition, it has not taken any substantive action with respect to it. An 
adverse  result  in  this  proceeding  could  materially  affect  our  ability  to  provide  both  Duplex  and  Simplex  mobile  satellite 
services. 

26 

 
We registered our second-generation constellation with the ITU through France rather than the United States. The French 
radiofrequency spectrum regulatory agency, ANFR, submitted the technical papers filing to the ITU on our behalf in July 2009. 
As with the first-generation constellation, the ITU requires us to coordinate our spectrum assignments with other administrators 
and operators that use any portion of our spectrum frequency bands. We are actively engaged in but cannot predict how long the 
coordination process will take; however, we are able to use the frequencies during the coordination process in accordance with 
our national licenses. 

In  March  2014,  the  FCC  adopted  an  order  related  to  the  5  GHz  band  which,  among  other  things,  expanded  the  use  of 
unlicensed terrestrial mobile broadband services within our C-band Forward Link (Earth Station to Satellite) which operates at 
5091-5250 MHz. We had previously filed comments in opposition to these changes to the technical rules due to the substantial 
risk of harmful interference that these deployments could have on our system. As part of this order, the FCC adopted certain 
technical requirements for the expanded unlicensed use  within our licensed spectrum which should protect our services from 
harmful interference. We can provide no assurances that such requirements will be adhered to by unlicensed users or whether 
such  requirements  will  actually  prevent  harmful  interference  to  our  services.  Further,  other  regulatory  jurisdictions 
internationally  may  also  consider  similar  expanded  unlicensed  use  in  the  5  GHz  band  that  may  have  a  significant  adverse 
impact on our ability to provide mobile satellite services. 

If the FCC revokes, modifies or fails to renew or amend our licenses, our ability to operate may be curtailed. 

We hold FCC licenses for the operation of certain of our satellites, our U.S. gateways and other ground facilities, and our 
mobile earth terminals that are subject to revocation if we fail to satisfy specified conditions or to meet prescribed milestones. 
The FCC licenses are also subject to modification by the FCC. There can be no assurance that the FCC will renew the FCC 
licenses we hold. If the FCC revokes, modifies or fails to renew or amend the FCC licenses we hold, or if we fail to satisfy any 
of the conditions of our respective FCC licenses, we may not be able to continue to provide mobile satellite communications 
services. 

If  our  French  regulator  revokes,  modifies  or  fails  to  renew  or  amend  our  licenses,  our  ability  to  operate  may  be 
curtailed. 

We  hold  licenses  issued  by,  and  are  subject  to  the  continued  regulatory  jurisdiction  of,  the  French  Ministry  for  the 
Economy,  Industry  and  Employment  and  ARCEP,  the  French  independent  administrative  authority  of  post  and  electronic 
communications regulations, for the operation of our second-generation satellites.  These licenses are subject to revocation if 
we fail to satisfy specified conditions or to meet prescribed milestones. These licenses are also subject to modification by  the 
French  regulators.  There  can  be  no  assurance  that  the  French  regulators  will  renew  the  licenses  we  hold.  If  the  French 
regulators revoke, modify or fail to renew or amend the licenses we hold, or if we fail to satisfy any of the conditions of our 
respective French licenses, we may not be able to continue to provide mobile satellite communications services. 

 Similarly,  we  hold  certain  licenses  in  each  country  within  which  we  have  ground  infrastructure  located.   If  we  fail  to 
maintain  such  licenses  within  any  particular  country,  we  may  not  be  able  to  continue  to  operate  the  ground  infrastructure 
located within that country which could prevent us from continuing to provide mobile satellite communications services within 
that region. 

Spectrum values historically have been volatile, which could cause the value of our business to fluctuate. 

Our business plan includes forming strategic partnerships to maximize the use and value of our spectrum, network assets 
and  combined  service  offerings  in  the  United  States  and  internationally.  Value  that  we  may  be  able  to  realize  from  these 
partnerships will depend in part on the value ascribed to our spectrum. Historically, valuations of spectrum in other frequency 
bands  have  been  volatile,  and  we  cannot  predict  the  future  value  that  we  may  be  able  to  realize  for  our  spectrum  and  other 
assets.  In  addition,  to  the  extent  that  the  FCC  takes  action  that  makes  additional  spectrum  available  or  promotes  the  more 
flexible use or greater availability (e.g., via spectrum leasing or new spectrum sales) of existing satellite or terrestrial spectrum 
allocations, the availability of such additional spectrum could reduce the value that we may be able to realize for our spectrum. 

27 

 
Changes  in  international  trade  regulations  and  other  risks  associated  with  foreign  trade  could  adversely  affect  our 
sourcing. 

 We source our products primarily from foreign contract manufacturers, with the largest concentration being in China. The 
adoption of regulations related to the importation of product, including quotas, duties, taxes and other charges or restrictions on 
imported  goods,  and  changes  in  U.S.  customs  procedures  could  result  in  an  increase  in  the  cost  of  our  products.  Delays  in 
customs  clearance  of  goods  or  the  disruption  of  international  transportation  lines  used  by  us  could  result  in  our  inability  to 
deliver  goods  to  customers  in  a  timely  manner  or  the  potential  loss  of  sales  altogether.  Current  or  future  social  and 
environmental  regulations  or  critical  issues,  such  as  those  relating  to  the  sourcing  of  conflict  minerals  from  the  Democratic 
Republic of the Congo or the need to eliminate environmentally sensitive materials from our products, could restrict the supply 
of components and materials used in production or increase our costs. Any delay or interruption to our manufacturing process 
or  in  shipping  our  products  could  result  in  lost  revenue,  which  would  adversely  affect  our  business,  financial  condition  or 
results of operations. 

Risks Related to Our Common Stock 

Our common stock is traded on the NYSE MKT but could be delisted in the future, which  may impair our ability to 
raise capital and would require us to repurchase our 2013 8.00% Notes. 

 As of December 31, 2016, our voting common stock was listed on the NYSE MKT under the symbol “GSAT.” Broker-
dealers may be less willing or able to sell and/or make a  market in our common stock if delisting were to occur, which may 
make  it  more  difficult  for  shareholders  to  dispose  of,  or  to  obtain  accurate  quotations  for  the  price  of,  our  common  stock. 
Removal of our common stock from listing on the NYSE MKT may also make it more difficult for us to raise capital through 
the sale of our securities.  

If our common stock is not listed on a U.S. national stock exchange or approved for quotation and trading on a national 
automated dealer quotation system or established automated over-the-counter trading market, holders of our 2013 8.00% Notes 
will have the option to require us to repurchase the notes, which we may not have sufficient financial resources to do. 

Restrictive  covenants  in  our  Facility  Agreement  do  not  allow  us  to  pay  dividends  on  our  common  stock  for  the 
foreseeable future. 

We do not expect to pay cash dividends on our common stock. Our Facility Agreement currently prohibits the payment of 
cash dividends. Any future dividend payments are  within the discretion of our board of directors and will depend on, among 
other  things,  our  results  of  operations,  working  capital  requirements,  capital  expenditure  requirements,  financial  condition, 
contractual restrictions, business opportunities, anticipated cash needs, provisions of applicable law and other factors that our 
board of directors may deem relevant. We may not generate sufficient cash from operations in the future to pay dividends on 
our common stock. 

28 

 
The market price of our common stock is volatile and there is a limited market for our shares. 

 The trading price of our common stock is subject to wide fluctuations. Factors affecting the trading price of our common 

stock may include, but are not limited to: 

•  

•  

•  

•  

•  

•  

•  

•  

actual or anticipated variations in our operating results; 

failure in the performance of our current or future satellites; 

changes  in  financial  estimates  by  research  analysts,  or  any  failure  by  us  to  meet  or  exceed  any  such  estimates,  or 
changes in the recommendations of any research analysts that elect to follow our common stock or the common stock 
of our competitors; 

actual or anticipated changes in economic, political or market conditions, such as recessions or international currency 
fluctuations; 

actual  or  anticipated  changes  in  the  regulatory  environment  affecting  our  industry,  including  our  ability  to  obtain  a 
revised spectrum license incorporating the rules approved by the FCC in December 2016; 

actual or anticipated sales of common stock by our controlling stockholder or others; 

changes in the market valuations of our industry peers; and 

announcement by us or our competitors of significant acquisitions, strategic partnerships, divestitures, joint ventures or 
other strategic initiatives. 

The trading price of our common stock may also decline in reaction to events that affect other companies in our industry 
even if these events do not directly affect us. Our stockholders may be unable to resell their shares of our common stock at  or 
above the initial purchase price. Additionally, because we are a controlled company there is a limited market for our common 
stock,  and  we  cannot  assure  our  stockholders  that  a  trading  market  will  develop  further  or  be  maintained.  In  periods  of  low 
trading volume, sales of significant amounts of shares of our common stock in the public market could lower the market price 
of our stock. 

The future issuance of additional shares of our common stock could cause dilution of ownership interests and adversely 
affect our stock price. 

 We may issue our previously authorized and unissued securities, resulting in the dilution of the ownership interests of our 
current stockholders. We are authorized to issue 1.6 billion shares of common stock (400 million are designated as nonvoting) 
and  100  million  shares  of  preferred  stock. As  of  December 31,  2016,  approximately  972.6  million  shares  of  voting  common 
stock and 134.0 million shares of nonvoting common stock were issued and outstanding. As of December 31, 2016, there were 
593.4  million  shares  available  for  future  issuance,  of  which  approximately  206.4  million  shares  were  contingently  issuable 
upon the exercise of warrants, stock options, or convertible notes, the vesting of restricted stock awards, and as consideration 
for other liabilities. The potential issuance of additional shares of common stock may create downward pressure on the trading 
price of our common stock. We may issue additional shares of our common stock or other securities that are convertible into or 
exercisable  for common  stock  for  capital raising or other  business purposes. Future sales of  substantial amounts of  common 
stock, or the perception that sales could occur, could have a material adverse effect on the price of our common stock.  

We have issued and may issue shares of preferred stock or debt securities with greater rights than our common stock. 

 Our certificate of incorporation authorizes our board of directors to issue one or more series of preferred stock and set the 
terms of the preferred stock without seeking any further approval from holders of our common stock. Currently, there are 100 
million  shares  of  preferred  stock  authorized;  during  2009  one  share  of  Series A  Convertible  Preferred  Stock  was  issued  and 
subsequently converted to shares of voting and nonvoting common stock. Any preferred stock that is issued may rank ahead of 
our common stock in terms of dividends, priority and liquidation premiums and may have greater voting rights than holders of 
our common stock.  

29 

 
If persons engage in short sales of our common stock, the price of our common stock may decline. 

Selling short is a technique used by a stockholder to take advantage of an anticipated decline in the price of a security. A 
significant number of short sales or a large volume of other sales within a relatively  short period of time can create downward 
pressure on the market price of a security. Further sales of common stock could cause even greater declines in the price of our 
common  stock  due  to  the  number  of  additional  shares  available  in  the  market,  which  could  encourage  short  sales  that  could 
further undermine the value of our common stock. Holders of our securities could, therefore, experience a decline in the value 
of their investment as a result of short sales of our common stock. 

Provisions  in  our  charter  documents  and  Facility Agreement  and  Delaware  corporate  law  may  discourage  takeovers, 
which could affect the rights of holders of our common stock and convertible notes. 

Provisions of Delaware law and our amended and restated certificate of incorporation,  amended and restated bylaws and 
our Facility Agreement and indenture could hamper a third party's acquisition of us or discourage a third party from attempting 
to acquire control of us. These provisions include: 

•  

•  

•  

•  

the absence of cumulative voting in the  election of our directors,  which  means that the holders of a majority of our 
common stock may elect all of the directors standing for election; 

the  ability  of  our  board  of  directors  to  issue  preferred  stock  with  voting  rights  or  with  rights  senior  to  those  of  the 
common stock without any further vote or action by the holders of our common stock; 

the division of our board of directors into three separate classes serving staggered three-year terms; 

the ability of our stockholders, at such time  when Thermo does not own a  majority of  our outstanding capital stock 
entitled  to  vote  in  the  election  of  directors,  to  remove  our  directors  only  for  cause  and  only  by  the  vote  of  at  least 
66 2/3% of the outstanding shares of capital stock entitled to vote in the election of directors; 

•   prohibitions, at such time when Thermo does not own a majority of our outstanding capital stock entitled to vote in the 

election of directors, on our stockholders acting by written consent; 

•   prohibitions on our stockholders calling special meetings of stockholders or filling vacancies on our board of directors; 

•  

•  

•  

•  

the requirement, at such time when Thermo does not own a majority of our outstanding capital stock entitled to vote in 
the election of directors, that our stockholders must obtain a super-majority vote to amend or repeal our amended and 
restated certificate of incorporation or bylaws; 

change of control provisions in our Facility Agreement, which provide that a change of control will constitute an event 
of default and, unless waived by  the lenders, will result in the acceleration of the maturity of all indebtedness under 
that agreement; 

change  of  control  provisions  relating  to  our  2013  8.00%  Notes,  which  provide  that  a  change  of  control  will  permit 
holders of those notes to demand immediate repayment; and 

change of control provisions in our 2006 Equity Incentive Plan, which provide that a change of control may accelerate 
the vesting of all outstanding stock options, stock appreciation rights and restricted stock. 

We  also  are  subject  to  Section  203  of  the  Delaware  General  Corporation  Law,  which,  subject  to  certain  exceptions, 
prohibits us from engaging in any business combination with any interested stockholder, as defined in that section, for a period 
of three years following the date on which that stockholder became an interested stockholder. This provision does not apply to 
Thermo, which became our principal stockholder prior to our initial public offering. 

These  provisions  also  could  make  it  more  difficult  for  you  and  our  other  stockholders  to  elect  directors  and  take  other 

corporate actions, and could limit the price that investors might be willing to pay in the future for shares of our common stock. 

We are controlled by Thermo, whose interests may conflict with yours. 

As of December 31, 2016, Thermo owned approximately 52% of our outstanding voting common stock and approximately 
58% of all outstanding common stock. Additionally, Thermo owns convertible notes and warrants that may be converted into or 
exercised for additional shares of common stock. Thermo is able to control the election of all of the members of our board of 
directors and the vote on substantially all other matters, including significant corporate transactions such as the approval  of a 
merger or other transaction involving our sale.  

30 

 
We  have  depended  substantially  on  Thermo  to  provide  capital  to  finance  our  business.  In  2006  and  2007,  Thermo 
purchased an aggregate of $200 million of common stock at prices substantially above market. On December 17, 2007, Thermo 
assumed all of the obligations and was assigned all of the rights (other than indemnification rights) of the administrative agent 
and the lenders under our amended and restated credit agreement. To fulfill the conditions precedent to our Facility Agreement, 
in 2009, Thermo converted the loans outstanding under the credit agreement into equity and terminated the credit agreement. In 
addition, Thermo  and  its  affiliates  deposited  $60.0  million  in  a  contingent  equity  account  to  fulfill  a  condition  precedent  for 
borrowing under the Facility Agreement, purchased $20.0 million of our 5.0% Notes, which were subsequently converted into 
shares of common stock in 2013, purchased $11.4 million of our 2013 8.00% Notes, loaned us $37.5 million to fund our debt 
service reserve account under the Facility Agreement, and funded a total of $65.0 million during 2013 pursuant to the terms of 
the  Equity  Commitment,  Restructuring  and  Consent Agreement,  the  Common  Stock  Purchase Agreement,  and  the  Common 
Stock  Purchase  and  Option Agreement. Additionally,  in August  2015,  we  entered  into  an  equity  agreement  with  Thermo  in 
which Thermo agreed to purchase up to $30.0 million of our equity securities if we so requested or if an event of default was 
continuing  under  the  Facility  Agreement  and  funds  were  not  available  under  our  common  stock  purchase  agreement  with 
Terrapin.  Thermo  was  not  required  to  fund  under  this  commitment  and  has  no  remaining  cash  equity  commitment  as  of 
December 31, 2016. 

Thermo is controlled by James Monroe III, our Chairman and  CEO. Through Thermo, Mr. Monroe holds equity interests 
in, and serves as an executive officer or director of, a diverse group of privately-owned businesses not otherwise related to us. 
We reimburse Thermo and Mr. Monroe for certain third party, documented, out of pocket expenses they incur in connection 
with our business. 

The interests of Thermo may conflict with the interests of our other stockholders. Thermo may take actions it believes will 
benefit its equity investment in us or loans to us even though such actions might not be in your best interests as a holder of our 
common stock. 

Item 1B. Unresolved Staff Comments 

Not Applicable 

31 

 
 
 
 
Item 2. Properties 

Our principal headquarters are located in Covington, Louisiana, where we currently lease approximately 27,000 square feet 

of office space. We own or lease the facilities described in the following table (in approximate square feet): 

Location 

  Country 

  Square Feet   Facility Use 

  Owned/Leased 

Milpitas, California 
Covington, Louisiana 
Managua 
Clifton, Texas 
Los Velasquez, Edo Miranda 
Mississauga, Ontario 
Sebring, Florida 
Aussaguel 
Smith Falls, Ontario 
High River, Alberta 
Barrio of Las Palmas, Cabo Rojo 
Wasilla, Alaska 
Seletar Satellite Earth Station 
Petrolina 
Rio de Janeiro 
Gaborone 
Manaus 
El Dorado Hills, California 
Presidente Prudente 
Dublin 
Panama City 
Gaborone 

  USA 
  USA 
  Nicaragua 
  USA 
  Venezuela 
  Canada 
  USA 
  France 
  Canada 
  Canada 
  Puerto Rico  
  USA 
  Singapore 
  Brazil 
  Brazil 
  Botswana 
  Brazil 
  USA 
  Brazil 
  Ireland 
  Panama 
  Botswana 

31,690     Satellite and Ground Control Center 
27,048     Corporate Offices 
10,900     Gateway 
10,000     Gateway 
9,700     Gateway 
9,502     Canada Office 
9,000     Gateway 
7,502     Satellite Control Center and Gateway 
6,500     Gateway 
6,500     Gateway 
6,000     Gateway 
5,000     Gateway 
4,500     Gateway 
2,500     Gateway 
2,120     Brazil Office 
2,000     Gateway 
1,900     Gateway 
1,586     Satellite and Ground Control Center 
1,300     Gateway 
1,280     Ireland Office 
1,100     Panama Office 

270     Botswana Office 

  Leased 
  Leased 
  Owned 
  Owned 
  Owned 
  Leased 
  Leased 
  Leased 
  Owned 
  Owned 
  Owned 
  Owned 
  Leased 
  Owned 
  Leased 
  Leased 
  Owned 
  Leased 
  Owned 
  Leased 
  Leased 
  Leased 

 Our owned properties in Clifton, Texas and Wasilla, Alaska are encumbered by liens in favor of the administrative agent 
under  our  Facility  Agreement  for  the  benefit  of  the  lenders  thereunder.  See  Part  II,  Item  7.  Management's  Discussion  and 
Analysis  of  Financial  Condition  and  Results  of  Operations - Liquidity  and  Capital  Resources  -  Contractual  Obligations  and 
Commitments in this Report. 

Item 3. Legal Proceedings 

For a description of our material pending legal and regulatory proceedings and settlements, see Note 7: Contingencies in our 

Consolidated Financial Statements in Part II, Item 8 of this Report.  

Item 4. Mine Safety Disclosures 

Not Applicable 

32 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
PART II 

Item  5.  Market  for  Registrant's  Common  Equity,  Related  Stockholder  Matters  and  Issuer  Purchases  of  Equity 
Securities 

Common Stock Information 

Our  common  stock  has  traded  on  the  NYSE  MKT  under  the  symbol  "GSAT"  since April  2014. The  following  table  sets 

forth the high and low closing prices for our common stock as reported for each fiscal quarter during the periods indicated. 

Quarter Ended: 
March 31, 2015 
June 30, 2015 

September 30, 2015 

December 31, 2015 

March 31, 2016 

June 30, 2016 

September 30, 2016 

December 31, 2016 

  High 
  $ 
  $ 

  $ 

  $ 

  $ 

  $ 

  $ 

  $ 

  Low 

3.56     $ 
3.35     $ 
2.36     $ 
2.18     $ 

1.60     $ 
2.75     $ 
1.56     $ 
1.84     $ 

2.20  
2.11  
1.45  
1.43  

1.00  
0.94  
1.09  
0.77  

As of February 20, 2017, 981,626,340 shares of our voting common stock were outstanding, held by 199 holders of record. 
The  number  of  holders  of  record  is  based  upon  the  actual  number  of  holders  registered  at  such  date  and  does  not  include 
holders of shares in street name or persons, partnerships, associates, corporations or other entities in security position listings 
maintained by depositories.  

Dividend Information 

We have never declared or paid any cash dividends on our common stock. Our Facility Agreement prohibits us from paying 
dividends.  We  currently  intend  to  retain  any  future  earnings  and  do  not  expect  to  pay  any  dividends  in  the  foreseeable 
future. See Note 3: Long-Term Debt and Other Financing Arrangements in our Consolidated Financial Statements for further 
discussion. 

33 

 
 
 
 
 
 
   
   
 
 
 
 
Item 6. Selected Financial Data 

The following table presents our selected consolidated financial data for the periods indicated. We derived the historical data 

from our audited Consolidated Financial Statements. 

You should read the data set forth below together with our Consolidated Financial Statements and the related notes thereto 
included  in  Part  II,  Item  8  of  this  Report  and  the  discussion  in  Part  II,  Item  7.  Management's  Discussion  and  Analysis  of 
Financial Condition and Results of Operations in this Report (in thousands). 

Statement of Operations Data (year ended): 
Revenues 

Operating loss 

Other income (expense) 

Income (loss) before income taxes 

Net income (loss) 

Balance Sheet Data (end of period): 
Cash and cash equivalents 

Property and equipment, net 

Total assets 

Current maturities of long-term debt 

Long-term debt, less current maturities 

Stockholders’ equity 

December 31, 

2016 

2015 

2014 

2013 

2012 

$ 

96,861     $ 
(63,676 )  

(75,513 )  

(139,189 )  

(132,646 )  

90,490     $ 
(66,604 )  
140,318    
73,714    
72,322    

90,064     $ 
(95,895 )  

82,711     $ 
(87,396 )  

76,318  
(94,993 ) 

(366,090 )  

(502,582 )  

(16,792 ) 

(461,985 )  

(589,978 )  

(111,785 ) 

(462,866 )  

(591,116 )  

(112,198 ) 

7,121    

7,476    

17,408    

10,230    

11,792  
1,039,719     1,077,560     1,113,560     1,169,785     1,215,156  
1,132,614     1,175,015     1,268,420     1,372,608     1,403,775  
655,874  
95,155  
494,544  

75,755    
500,524    
161,819    

4,046    
665,236    
116,755    

6,450    
623,640    
78,916    

32,835    
548,286    
237,131    

Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations 

The  following  discussion  and  analysis  should  be  read  in  conjunction  with  our  Consolidated  Financial  Statements  and 
applicable notes to our Consolidated Financial Statements and other information included elsewhere in this Report, including 
risk factors disclosed in Part I, Item IA. Risk Factors. The following information contains forward-looking statements, which 
are  subject  to  risks  and  uncertainties.  Should  one  or  more  of  these  risks  or  uncertainties  materialize,  our  actual  results  may 
differ from those expressed or implied by the forward-looking statements. See “Forward-Looking Statements” at the beginning 
of this Report. 

Performance Indicators 

Our management reviews and analyzes several key performance indicators in order to manage  our business and assess the 

quality and potential variability of our earnings and cash flows. These key performance indicators include: 

•  
•  
•  

•  
•  

total revenue, which is an indicator of our overall business growth; 
subscriber growth and churn rate, which are both indicators of the satisfaction of our customers; 
average monthly revenue per user, or ARPU, which is an indicator of our pricing and ability to obtain effectively long-
term, high-value customers. We calculate ARPU separately for each type of our Duplex, Simplex, SPOT and IGO 
revenue; 
operating income and adjusted EBITDA, both of which are indicators of our financial performance; and 
capital expenditures, which are an indicator of future revenue growth potential and cash requirements. 

34 

 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
 
 
   
   
   
   
 
   
   
   
   
 
 
 
 
 
 
Comparison of the Results of Operations for the years ended December 31, 2016 and 2015  

Revenue: 

During  2016,  total  revenue  increased  $6.4  million  to  $96.9  million  from  $90.5  million  in  2015.  This  increase  was  due 
primarily  to  a  $9.0  million  increase  in  service  revenue,  which  is  attributable  to  growth  in  our  average  subscriber  base  and 
increases in ARPU. This increase in service revenue was offset partially by a $2.6 million decline in revenue generated from 
subscriber equipment sales, which resulted primarily from a lower volume of Simplex and Duplex units sold during 2016.  

The following table sets forth amounts and percentages of our revenue by type of service (dollars in thousands): 

Service Revenues: 

Duplex 

SPOT 

Simplex 

IGO 

Other 

Total Service Revenues 

Year Ended 
December 31, 2016 

Year Ended 
December 31, 2015 

Revenue 

% of Total 
Revenue 

  Revenue 

% of Total 
Revenue 

$ 

$ 

31,848    
38,157    
10,005    
907    
2,152    
83,069    

33 %   $ 

40 %  

10 %  

1 %  

2 %  

86 %   $ 

27,367    
33,495    
9,088    
799    
3,375    
74,124    

30 % 

37 % 

10 % 

1 % 

4 % 

82 % 

The following table sets forth amounts and percentages of our revenue from equipment sales (dollars in thousands). 

Equipment Revenues: 

Duplex 

SPOT 

Simplex 

IGO 

Other 

Total Equipment Revenues 

Year Ended 
December 31, 2016 

Year Ended 
December 31, 2015 

Revenue 

% of Total 
Revenue 

  Revenue 

% of Total 
Revenue 

$ 

$ 

3,877    
5,321    
3,765    
843    
(14 )  
13,792    

4 %   $ 

5 %  

4 %  

1 %  
—  

14 %   $ 

4,911    
5,059    
5,327    
971    
98    
16,366    

5 % 

6 % 

6 % 

1 % 
—  

18 % 

35 

 
 
 
 
 
 
 
 
 
 
 
   
   
   
 
 
 
 
 
 
 
 
   
   
   
 
 
The following table sets forth our average number of subscribers and ARPU by type of revenue.  

Average number of subscribers for the year ended: 

Duplex 

SPOT 

Simplex 

IGO 

Other 

Total 

ARPU (monthly): 

Duplex 

SPOT 

Simplex 

IGO 

December 31, 

2016 

2015 

75,925    
272,006    
300,055    
38,618    
2,215    
688,819    

$ 

34.96     $ 
11.69    
2.78    
1.96    

72,205  
253,108  
295,363  
38,847  
4,252  
663,775  

31.59  
11.03  
2.56  
1.71  

 During  2016,  gross  Duplex  and  SPOT  subscriber  additions  were  approximately  20,169  and  75,163, respectively.  During 
2015, gross Duplex and SPOT subscriber additions were approximately 24,385 and 73,323, respectively.  Because our Simplex 
subscribers are able to activate and deactivate their units several times during the year, gross Simplex subscriber additions are 
not considered to be a meaningful metric.  

The numbers reported in the table above are subject to immaterial rounding inherent in calculating averages. 

Other service revenue includes revenue generated primarily from engineering services and third party sources, which are not 
subscriber driven. Accordingly, we do not present ARPU for other service revenue in the table above. Effective April 1, 2016, 
we began reclassifying activations fees with the service revenue to which they relate. 

Service Revenue 

Duplex service revenue increased 16% in 2016 due to increases in both the average subscriber base and ARPU compared to 
2015. The average Duplex subscriber base increased 5% and ARPU increased 11% in 2016 compared to 2015. Higher ARPU 
was  due  primarily  to  increased  revenue  from  annual,  usage-based  plans  and  price  increases.  In  early  2015,  we  reduced  the 
selling price of our phones and launched various promotions, resulting in an increase in the popularity of our annual, usage-
based  plans.  These  plans  resulted  in  higher  service  revenue  recognized  during  2016  related  to  the  2015  promotions  where 
unused minutes expire on the anniversary date of the customer's contract. We also increased prices for certain of our legacy rate 
plans during 2016 to align our rate plans with our service levels and prospective rate plans for future products.  

SPOT service revenue increased 14% in 2016 due to increases in both the average subscriber base and ARPU. The average 
number of SPOT subscribers increased 7% and ARPU increased 6% in 2016 compared to 2015. The ARPU increase was driven 
primarily by rate plan increases and the nearly 43,000 SPOT Gen3TM activations during 2016. We sell SPOT Gen3TM units with 
a higher annual rate plan compared to other SPOT products due to its enhanced tracking features. 

Simplex service revenue increased 10% in 2016 due to a 2% increase in average subscribers and a 9% increase in ARPU. In 
2016, we reclassified activation fees from other service revenue to Simplex service revenue, which contributed $0.7 million, or 
almost 80%, of the increase year over year. Overall, the oil and gas industry downturn affecting some of our largest customers 
has significantly impacted our Simplex business. 

36 

 
 
 
 
 
   
 
 
   
 
   
 
 
 
 
 
 
 
 
Other  service  revenue  decreased  $1.2  million,  or  36%,  in  2016.  The  decrease  in  other  revenue  is  due  primarily  to 
reclassification of activation fees from other revenue to Simplex and Duplex service revenue beginning in 2016, which resulted 
in a $0.8 million decrease, almost 70% of the total decrease. Lower revenue generated from third party sources was the other 
major variance in other service revenue, contributing $0.4 million, or 30%, of the decrease. While we were manufacturing and 
deploying our second-generation constellation, we purchased service from other satellite providers that we sold to certain loyal 
customers to  maintain the customer relationship. We  record this revenue in other service revenue as third party revenue. We 
have since transitioned the majority of these subscribers to our network. These decreases were offset by a $0.2 million increase 
in revenue generated from government contracts. Certain other smaller items recorded in other service revenue contributed to 
the remaining decrease.  

Equipment Revenue 

Revenue  from  Duplex  equipment  sales  decreased  21%  in 2016  due  to  a  sales  promotion  introduced  in  March  2015  that 
reduced  the  selling  price  of  our  Duplex  handsets,  thereby  lowering  the  revenue  generated  from  these  equipment  sales,  and 
drove higher demand resulting in a higher volume of phones sold in 2015. 

Revenue  from  SPOT  equipment  sales  increased  5%  in  2016  primarily  as  a  result  of  the  success  of  our  recent  rebate 
programs.  The success of our SPOT products continues to grow as evidenced in part by improving consumer velocity, which 
we measure by the number of subscriber activations. 

Revenue from Simplex equipment sales decreased 29% in 2016. The downturn in the oil and gas industry has negatively 

impacted our Simplex business due to the concentration or Simplex customers who operate in this industry. 

Operating Expenses: 

Total  operating  expenses  increased  $3.4  million,  or  2%,  to  $160.5  million  in  2016  from  $157.1  million  in  2015,  due 
primarily to increases in cost of services and marketing, general and administrative costs, offset by lower subscriber equipment 
sales. 

Cost of Services 

Cost of services increased $1.3 million, or 4%, to $31.9 million in 2016 from $30.6 million in 2015. This increase was due 
primarily to higher  maintenance costs to support our ground network, higher personnel  costs due primarily to an increase in 
headcount, and higher research and development costs related to new products.  

Cost of Subscriber Equipment Sales 

Cost of subscriber equipment sales decreased $1.9 million, or 16%, to $9.9 million in 2016 from $11.8 million in 2015. The 
decrease  in cost of subscriber equipment sales corresponds to the  decrease in revenue  from  subscriber equipment  sales from 
2015  to  2016.  However,  the  consolidated  equipment  margin  remained  consistent  due  to  changes  in  the  volume  and  mix  of 
products sold during the respective periods and price variances across our worldwide markets and product portfolio. 

37 

 
 
 
 
 
 
 
 
 
 
 
 
Marketing, General and Administrative 

Marketing,  general  and  administrative  expenses  increased  $3.6  million,  or  10%,  to  $41.0  million  in  2016  from  $37.4 
million in 2015. The increase is due primarily to increases in stock compensation of $1.9 million, subscriber acquisition costs 
of $1.0 million and personnel costs of $1.3 million.  Higher stock compensation costs were due to an increase in the volume of 
stock grants as well as the recognition of compensation costs resulting from success fees paid in shares of our common stock 
following the FCC's adoption of our report and order in December 2016 (see Part I: Item 1. Business for further  discussion). 
Higher subscriber acquisition costs resulted from enhanced advertising efforts, increased dealer commissions, broader global 
expansion and aggressive rebate promotions. Higher personnel costs were driven by an expanded employee base and increased 
healthcare costs. The increase in marketing, general and administrative expense also related to the increase in the accrual for 
the settlement of litigation related to our Brazilian operations. We paid the total settlement of 4.5 million reais, or $1.4 million, 
by issuing approximately 1.3 million shares of our common stock in October 2016. These increases were offset by a reduction 
in bad debt expense of $2.1 million due primarily to reserves recorded on certain commercial customer balances during 2015 
that did not recur in 2016. 

Reduction in the Value of Long-Lived Assets 

Reduction in the value of long-lived assets was $0.4 million in 2016. We recorded no reduction in the value of long-lived 
assets in 2015. As discussed in Note 1: Summary of Significant Accounting Policies in our Consolidated Financial Statements, 
certain of our intangible assets consist of costs associated with the efforts related to our petition to the FCC to use our licensed 
MSS  spectrum  to  provide  terrestrial  wireless  services.  In  November  2016,  we  revised  our  original  proposal  to  the  FCC  to 
request terrestrial use of only our 11.5 MHz of licensed spectrum in the 2.4 GHz band. For the year ended December 31, 2016, 
we recorded an impairment of $0.4 million related the portion of our efforts specific to our original proposed rules. 

Depreciation, Amortization and Accretion 

Depreciation,  amortization,  and  accretion  expense  increased  $0.2  million  to  $77.4  million  in  2016  compared  to  $77.2 

million in 2015.  

As of December 31, 2016, we had $207.1 million in construction in progress related to costs (including capitalized interest) 
associated  with  our  contracts  with  Hughes  and  Ericsson  to  complete  second-generation  equipment  upgrades  to  our  ground 
infrastructure. We expect to begin depreciating these assets in the near future. 

Other Income (Expense): 

Loss on Extinguishment of Debt 

We did not incur a loss on extinguishment of debt during 2016. We recorded a non-cash loss on extinguishment of debt of 
$2.3 million in 2015 due to holders of $6.5 million principal amount of our 2013 8.00% Notes converting their notes into 10.9 
million shares of voting common stock.  The fair value of the shares we issued to these holders exceeded the derivative liability 
and principal amount written off due to the conversions, resulting in a loss on extinguishment of debt. 

Gain (Loss) on Equity Issuance 

Gain (loss) on equity issuance was a gain of $2.4 million during 2016 compared to a loss of $6.7 million during 2015. This 
change  was  driven  primarily  by  downside  protection  features  included  in  certain  of  our  contracts  relating  to  payment  of 
consideration with our common stock in lieu of cash.   

In June 2015, Hughes exercised its right to receive a pre-payment of certain payment milestones in shares of our common 
stock at a 7% discount to market value in lieu of cash. In valuing the shares issued to Hughes at the 7% discount and the related 
liability for the potential issuance of additional shares, we initially recorded a non-cash loss of approximately $1.2 million in 

38 

 
 
 
 
 
 
 
 
 
 
 
 
 
our consolidated statements of operations for the second quarter of 2015. In connection with this agreement, we also provided 
Hughes downside protection through June 30, 2017. This agreement generally required us to issue additional shares to Hughes 
if the market value of our common stock at the end of the downside protection period were less than the price at issuance. We 
mark this liability to market at each balance sheet date through the settlement date. During 2015, we recorded a total loss on 
equity issuance of $6.7 million, which included the initial non-cash loss of $1.2 million and subsequent non-cash losses of $5.5 
million,  representing  changes  in  the  estimated  value  of  this  option  between  initial  issuance  and  December  31,  2015. During 
2016, we recorded a non-cash gain of $2.8 million related to this downside protection option, representing changes in the value 
of this option between quarterly reporting periods in 2016. 

As  discussed  above,  in  October  2016,  we  settled  litigation  related  to  our  Brazilian  subsidiary.  In  connection  with  this 
settlement, we agreed to provide downside protection for the difference between the total settlement amount of 4.5 million reais 
and  the  actual  proceeds  received  by  the  third  party  upon  sale  of  the  shares. We  accrued  a  total  of  1.3  million  reais,  or  $0.4 
million, as of December 31, 2016 related to this downside protection, which may be paid in the form of shares of our common 
stock. We recorded this non-cash loss of $0.4 million during the fourth quarter of 2016.  

 Interest Income and Expense 

Interest income and expense, net, increased $0.1 million to expense of $36.0 million for 2016 compared to expense of $35.9 
million for 2015. Higher interest costs resulting primarily from a higher LIBOR-based interest rate on our Facility Agreement 
and  a  higher  principal  balance  outstanding  on  our  Thermo  Loan  Agreement  were  offset  partially  by  make-whole  interest 
payments made to converting note holders in the second quarter of 2015, which did not recur in 2016. See Note 3: Long-Term 
Debt  and  Other  Financing  Arrangements  to  our  Consolidated  Financial  Statements  for  discussion  of  our  outstanding  debt 
balance. 

Derivative Gain (Loss) 

Derivative gain (loss) fluctuated by $223.4 million to a loss of $41.5 million in 2016 compared to a gain of $181.9 million 
in 2015. We recognize gains or losses due to the change in the value of certain embedded features within our debt instruments 
that  require  standalone  derivative  accounting.  Although  fluctuation  in  our  stock  price  is  the  most  significant  cause  for  the 
change in value of these derivative instruments, other inputs can impact the value including volatility, discount rate, maturity 
date and changes in the principal amount of notes outstanding. Our stock price fluctuated significantly during 2016 and 2015, 
resulting  in  material  non-cash  derivative  gains  and  losses  in  these  periods.  See  Note  5:  Fair  Value  Measurements  to  our 
Consolidated Financial Statements for further discussion of the fair value computations of our derivatives. 

Other 

Other income (expense) fluctuated by $3.6 million to an expense of $0.4 million in 2016 from income of $3.2 million in 
2015.  Changes  in  other  income  (expense)  are  due  primarily  to  foreign  currency  gains  and  losses  recognized  during  the 
respective  periods  given  the  significant  financial  statement  items  we  have  denominated  in  foreign  currencies,  including 
primarily the Brazilian real, euro and Canadian dollar. The U.S. dollar has strengthened significantly since mid-2014 relative to 
certain  other  currencies,  including  the  euro  and  Canadian  dollar.  Given  the  significant  financial  statement  amounts  we  have 
denominated in these currencies, the foreign currency gains and losses decreased by $3.9 million to a loss of $0.2 million in 
2016 compared to a gain of $3.7 million in 2015.  During 2015, we recorded a foreign currency gain notwithstanding a $1.9 
million loss related to our Venezuelan subsidiary (see Note 1: Summary of Significant Accounting Policies in our Consolidated 
Financial Statements for further discussion).  

39 

 
 
 
 
 
 
 
 
 
Income Tax Benefit (Expense) 

Income  tax  benefit  (expense)  fluctuated  $7.9  million  to  a  benefit  of  $6.5  million  in  2016  compared  to  expense  of  $1.4 
million in 2015. As a result of the expiration of the statute of limitations associated with the tax position of one of our foreign 
subsidiaries, during the third quarter of 2016 we removed $6.3 million in unrecognized tax positions, inclusive of cumulative 
interest and penalties, from our non-current liabilities resulting in a corresponding tax benefit. 

Comparison of the Results of Operations for the years ended December 31, 2015 and 2014 

Revenue: 

During  2015,  total  revenue  increased  $0.4  million  to  $90.5  million  from  $90.1  million  in  2014.  This  increase  was  due 
primarily to a $4.3 million increase in service revenue, which is attributable to growth in our subscriber base. This increase in 
service  revenue  was  offset  partially  by  a  $3.9  million  decline  in  revenue  generated  from  subscriber  equipment  sales,  which 
resulted primarily from lower selling prices of our Duplex phones and SPOT units ahead of the transition to second-generation 
products.  Additionally,  during  2015  movement  of  foreign  exchange  rates  significantly  burdened  total  revenue.  Due  to  our 
global  footprint,  we  generate  a  significant  portion  of  our  sales  in  foreign  currencies.  Total  revenue  would  have  been 
approximately $4.6 million higher during the year ended December 31, 2015 if there had been no change in foreign exchange 
rates from the year ended December 31, 2014. 

The following table sets forth amounts and percentages of our revenue by type of service (dollars in thousands): 

Service Revenues: 

Duplex 

SPOT 

Simplex 

IGO 

Other 

Total Service Revenues 

Year Ended 
December 31, 2015 

Year Ended 
December 31, 2014 

Revenue 

% of Total 
Revenue 

  Revenue 

% of Total 
Revenue 

$ 

$ 

27,367    
33,495    
9,088    
799    
3,375    
74,124    

30 %   $ 

37 %  

10 %  

1 %  

4 %  

82 %   $ 

26,990    
29,072    
8,383    
1,013    
4,365    
69,823    

30 % 

33 % 

9 % 

1 % 

5 % 

78 % 

The following table sets forth amounts and percentages of our revenue from equipment sales (dollars in thousands). 

Equipment Revenues: 

Duplex 

SPOT 

Simplex 

IGO 

Other 

Total Equipment Revenues 

Year Ended 
December 31, 2015 

Year Ended 
December 31, 2014 

Revenue 

% of Total 
Revenue 

  Revenue 

% of Total 
Revenue 

5 %   $ 

6 %  

6 %  

1 %  
—  
18 %   $ 

6,199    
6,280    
6,582    
1,078    
102    
20,241    

7 % 

7 % 

7 % 

1 % 
—  
22 % 

$ 

$ 

4,911    
5,059    
5,327    
971    
98    
16,366    

40 

 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
 
 
 
 
 
 
 
 
   
   
   
 
 
The following table sets forth our average number of subscribers and ARPU by type of revenue.  

Average number of subscribers for the year ended: 

Duplex (1) 
SPOT 

Simplex 

IGO 

Other 

Total 

ARPU (monthly): 

Duplex (1) 
SPOT 

Simplex 

IGO 

December 31, 

2015 

2014 

72,205    
253,108    
295,363    
38,847    
4,252    
663,775    

$ 

31.59     $ 
11.03    
2.56    
1.71    

75,763  
231,106  
259,260  
39,005  
6,040  
611,174  

29.69  
10.48  
2.69  
2.16  

(1)   In 2014 we initiated a process to deactivate certain subscribers in our Duplex subscriber base who were either 
suspended  or  non-paying.  We  deactivated  approximately  26,000  subscribers  during  the  first  quarter  of  2014. 
For  the  year  ended  December  31,  2014,  excluding  these  26,000  deactivated  subscribers  from  prior  period 
metrics, average subscribers would have been 62,433 and ARPU would have been $36.03. 

 For 2015 gross Duplex and SPOT subscriber additions were approximately 24,385 and 73,323, respectively. For 2014 gross 
Duplex and SPOT subscriber additions were approximately 18,773 and 61,670, respectively.  Because our Simplex subscribers 
are  able  to  activate  and  deactivate  their  units  several  times  during  the  year,  gross  Simplex  subscriber  additions  are  not 
considered to be a meaningful metric. 

The numbers reported in the table above are subject to immaterial rounding inherent in calculating averages. 

Other  service  revenue  includes  revenue  generated  from  engineering  services  and  third  party  sources,  which  are  not 

subscriber driven. Accordingly, we do not present average subscribers or ARPU for other service revenue in the table above. 

Service Revenue 

Duplex  service  revenue  increased  $0.4  million  in  2015.  The  Duplex  subscriber  base  increased  14%  from  December 31, 
2014  to  December 31,  2015.  The  increase  in  service  revenue  generated  from  subscriber  growth  was  offset  partially  by  a 
decrease in ARPU (adjusted for the mass deactivations in 2014 as described above).  Changes in the rate plans selected by our 
subscribers and the negative impact from the appreciation of the U.S. dollar caused this 2015 decrease in ARPU. In 2015 the 
movement of foreign exchange rates decreased Duplex service revenue by $2.3 million. 

SPOT service  revenue increased 15% in 2015. SPOT ARPU increased 5% driven primarily by the  significant  number of 
SPOT Gen3TM sales over the past 12 months. We sell SPOT Gen3TM with a higher annual rate plan compared to other SPOT 
products. SPOT subscribers increased 11% from December 31, 2014 to December 31, 2015. Expansion in international markets 
and a corresponding increase in activations are the principal reasons for growth in our SPOT subscriber base. 

Simplex service revenue increased 8% in 2015 due to a 14% increase in average Simplex subscribers during 2015, offset 

partially by a 5% decrease in ARPU due to the various competitive pricing plans we offer to our Simplex customers. 

41 

 
 
 
 
 
   
 
 
   
 
   
 
 
 
 
 
 
 
 
 
Other revenue decreased $1.0  million, or 23%, in 2015. The decrease in other revenue is due primarily to lower revenue 
generated from government contracts as well as a decrease in third party revenue. While we were manufacturing and deploying 
our second-generation constellation, we began purchasing service from other satellite providers that we re-sell to certain loyal 
customers  to  maintain  the  customer  relationship.  We  record  this  revenue  in  other  service  revenue  as  third  party  revenue.  In 
markets where our coverage is fully restored, we have transitioned these subscribers to our network. 

Equipment Revenue 

Revenue  from  Duplex  equipment  sales  decreased  21%  in  2015.  Although  there  was  a  14%  increase  in  the  Duplex 
subscriber base from December 31, 2014 to December 31, 2015, Duplex equipment sales revenue declined due to a reduction 
in the selling price of our phones beginning in early 2015 in advance of the introduction of second-generation products, which 
we  expect  in  2016.  Reduced  Duplex  equipment  pricing  has  contributed  to  the  48%  increase  in  the  number  of  phones  sold 
during 2015. 

Revenue  from  SPOT  equipment  sales  decreased  19%  in  2015  primarily  as  a  result  of  the  success  of  our  recent  rebate 
programs. The rebates reduced equipment revenue, but contributed to the increase in SPOT service revenue by increasing our 
subscriber count. The success of our SPOT products continues to grow as evidenced  in part by improving consumer velocity, 
which we measure by the number of subscriber activations. 

Revenue from Simplex equipment sales decreased 19% in 2015. This decrease is due to product mix as we sold a larger 

number of high margin units in 2014 and a larger number of low margin units in 2015. 

Total equipment revenue would have been approximately $1.2 million higher during 2015 if there had been no change in 

foreign exchange rates from 2014. 

Operating Expenses: 

Total  operating  expenses  decreased  $28.9  million,  or  16%,  to  $157.1  million  in  2015  from  $186.0  million  in  2014,  due 
primarily  to  the  reduction  in  the  value  of  inventory  recognized  in  2014,  which  did  not  recur  during  2015,  and  lower 
depreciation expense. 

Cost of Services 

Cost of services increased $0.9 million, or 3%, to $30.6 million in 2015 from $29.7 million in 2014. The Thales in-orbit 
support contract signed in the fourth quarter of 2014 contributed $0.7 million to this increase. Research and development costs 
related to new products were also higher in 2015. These increases were offset partially by decreases from the impact of foreign 
currency exchange rate  changes on contracts, personnel costs and other expenses that are denominated in foreign currencies. 
We also recognized a decrease in third party costs. As mentioned above in other service revenue, while we were manufacturing 
and deploying our second-generation constellation, we began purchasing service from other satellite providers that we re-sell to 
certain loyal customers. We record these costs in other cost of services as third party costs. In markets where our coverage is 
fully restored, we have transitioned most of these subscribers to our network; therefore, the costs have decreased. 

Cost of Subscriber Equipment Sales 

Cost of subscriber equipment sales decreased $3.0 million, or 20%, to $11.8 million in 2015 from $14.9 million in 2014. 
The decrease in cost of subscriber equipment sales is due to changes in the carrying value, mix, and volume of products sold 
during  the  respective  years.  During  the  fourth  quarter  of  2014,  we  recorded  a  reduction  in  the  carrying  value  of  Duplex 
inventory based on evaluating and estimating timing of new product launches. 

42 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Cost of Subscriber Equipment Sales - Reduction in the Value of Inventory 

We recognized no reduction in the value of inventory during 2015 compared to $21.7 million for 2014. The 2014 reduction 

consisted of the following: 

•   During the fourth quarter of 2014, we recorded a reduction in the value of inventory of $14.4 million. We recognized 
these  charges  after  evaluating  our  Duplex  inventory  and  estimating  the  timing  of  new  product  launches.  Our 
assessment  indicated  that  there  was  an  excess  of  Duplex  equipment  included  in  inventory  on  hand  based  on  our 
current sales run-rate.  

•   During  the  second  quarter  of  2014,  we  recorded  a  reduction  in  the  value  of  inventory  of  $7.3  million  following 
cancellation of our contract with Qualcomm related to finished goods and raw materials previously accounted for as 
advances for inventory on our consolidated balance sheet. We cancelled this contract in March 2013, and we entered 
into an agreement with Qualcomm in July 2014 whereby we paid $0.1 million to Qualcomm for all remaining finished 
goods and raw materials held at Qualcomm. Our future business plan contemplates using Hughes-based technology in 
future product development. As a result, much of the raw material held by Qualcomm is not likely to be used in the 
future production of additional inventory and their value was impaired. 

Marketing, general and administrative 

Marketing,  general  and  administrative  expenses  increased  $3.9  million,  or  12%,  to  $37.4  million  in  2015  from  $33.5 
million in 2014. Higher subscriber acquisition costs resulting from enhanced advertising efforts, increased dealer commissions, 
broader  global  expansion,  and  aggressive  rebate  promotions  comprised  50%  of  the  increase  in  marketing,  general  and 
administrative expenses for 2015. We also incurred higher bad debt expense, which constituted 28% of the increase for 2015 
due primarily to specific reserves we recorded for certain commercial customer balances. Higher personnel costs, which were 
driven by an expanded employee base and increased healthcare costs, also contributed to the increase. These increases  were 
offset partially by decreases from the impact of foreign currency exchange rate changes on contracts, personnel costs and other 
expenses  that  are  denominated  in  foreign  currencies.    Stock  compensation  expense  also  decreased  $0.4  million  primarily 
related to the vesting of a key employee performance grant during 2014, which did not recur in 2015. 

Depreciation, Amortization and Accretion 

Depreciation, amortization, and accretion expense decreased $8.9 million, or 10%, to $77.2 million in 2015 compared to 
$86.1  million  in  2014.  This  decrease  relates  primarily  to  our  ending  depreciation  of  our  first-generation  satellites  launched 
during 2007, which reached the end of their estimated depreciable lives during 2014. 

Other Income (Expense): 

Loss on Extinguishment of Debt 

We recorded a loss on extinguishment of debt of $2.3 million in 2015 compared to $39.8 million in 2014. 

Loss on extinguishment of debt during 2015 included: 

•  Holders of $6.5 million principal amount of 2013 8.00% Notes converted their notes into our common stock, resulting 
in a  loss on extinguishment of debt of $2.3 million on the issuance of 10.9 million shares of voting common stock.  
The fair value of the shares issued to these holders exceeded the derivative liability and principal amount written off 
due to the conversions, resulting in a loss on extinguishment of debt. 

43 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Loss on extinguishment of debt during 2014 included: 

•  Holders of our 2013 8.00% Notes converted approximately $24.9 million principal amount of these notes, resulting in 
the issuance of 46.4 million shares of common stock and a non-cash loss on extinguishment of debt of $44.1 million. 
The fair value of the shares issued to these holders exceeded the derivative liability and principal amount written off 
due to the conversions, resulting in a loss on extinguishment of debt. 

•  On April 15, 2014 we met the condition for automatic conversion of our 8.00% Notes Issued in 2009. During 2014, as 
a result of this automatic conversion and other conversions prior to April 15, 2014, holders of our 8.00% Notes Issued 
in 2009 converted approximately $51.7 million principal amount of these notes into 47.1 million shares of common 
stock,  resulting  in  a  non-cash  gain  on  extinguishment  of  debt  of  $4.3  million. The  derivative  liability  and  principal 
amount  written  off  exceeded  the  fair  value  of  shares  issued  to  the  holders  upon  conversion,  resulting  in  a  gain  on 
extinguishment of debt.   

Loss on Equity Issuance 

Loss on equity issuance was $6.7 million during 2015 and $0.7 million during 2014. 

In June 2015, Hughes exercised its right to receive a pre-payment of certain payment milestones in shares of our common 
stock at a 7% discount to market value in lieu of cash. In valuing the shares issued to Hughes at the 7% discount, we recorded a 
non-cash  loss  of  approximately  $1.2  million  in  loss  on  equity  issuance  in  our  consolidated  statements  of  operations.  In 
conjunction  with  this  agreement,  we  also  provided  Hughes  downside  protection  through  March  31,  2016.  This  agreement 
generally  would  require  us  to  issue  additional  shares  to  Hughes  if  the  market  value  of  our  common  stock  at  the  end  of  the 
downside protection period is less than the price  at issuance. We recorded an additional $5.5 million loss on equity issuance 
during  2015  based on  an  estimate  of  the  value  of  this  option  calculated  using  a  Black-Scholes  pricing  model. We  mark  this 
liability to market at each balance sheet date and through the settlement date. 

During the second quarter of 2014, Hughes also exercised its right to receive a pre-payment of certain milestone payments 
in shares of our common stock at a 7% discount to market value in lieu of cash. We recorded a loss of $0.7  million related to 
this discount in our consolidated statements of operations. 

 Interest Income and Expense 

Interest income and expense, net, decreased $7.3 million to an expense of $35.9 million for 2015 compared to an expense of 
$43.2 million for 2014. This decrease resulted primarily from interest expense of approximately $4.0 million related to make-
whole interest we paid to holders who converted 8.00% Notes Issued in 2009 and 2013 8.00% Notes during 2014, compared to 
$0.6 million of make-whole interest paid to converting holders during 2015. A decrease in our outstanding debt balance and an 
increase in capitalized interest also contributed to the decrease in interest expense for the year. See Note 3: Long-Term Debt 
and Other Financing Arrangements to our Consolidated Financial Statements for discussion of the reduction in our outstanding 
debt  balance,  including  conversions  of  the  remaining  8.00%  Notes  Issued  in  2009  in April  2014  and  a  portion  of  the  2013 
8.00% Notes at various dates throughout 2014 and 2015. 

Derivative Gain (Loss) 

Derivative gain (loss) fluctuated by $467.9 million to a gain of $181.9 million in 2015 compared to a loss of $286.0 million 
in 2014. We recognize gains or losses due to the change in the value of certain embedded features  within our debt instruments 
that require standalone derivative accounting. Fluctuations in our stock price are the  most significant cause for the change  in 
value of these derivative instruments.  Our stock price fluctuated significantly during 2015 and 2014, resulting in material non-
cash  derivative  gains  and  losses  in  these  periods.    See  Note  5:  Fair  Value  Measurements  to  our  Consolidated  Financial 
Statements for further discussion of the fair value computations of our derivatives. 

44 

 
 
 
 
 
 
 
 
 
 
 
 
Other 

Other  income  decreased  by  $0.6  million  to  $3.2  million  in  2015  from  $3.8  million  in  2014.  Changes  in  other  income 
(expense) are due primarily to foreign currency gains and losses recognized during the respective periods. The U.S. dollar has 
strengthened significantly since mid-2014 relative to certain other currencies, including the euro and Canadian dollar. Given the 
significant financial statement amounts we have denominated in these currencies, the foreign currency gain decreased by $0.4 
million to $3.7 million in 2015 compared to $4.1 million in 2014. 

We recorded a foreign currency gain during 2015 notwithstanding a $1.9 million loss related to our Venezuelan subsidiary. 
Effective July 1, 2015, we began using the SIMADI exchange rate published by the Central Bank of  Venezuela to remeasure 
our Venezuelan subsidiary's bolivar based transactions and net monetary assets in U.S. dollars. We determined, based upon our 
specific facts and circumstances, that the SIMADI rate is the most appropriate rate for financial reporting purposes, instead of 
the official exchange rate we previously used. 

Liquidity and Capital Resources 

Our  principal  liquidity  requirements  include  paying  our  debt  service  obligations,  funding  our  operating  costs  and  paying 
amounts related to our capital projects. Our principal sources of liquidity include cash on hand and cash flows from operations. 
We expect sources of liquidity to include funds from other debt or equity financings that have not yet been arranged. See below 
for  further  discussion.  See  Part  I,  Item  1A.  Risk  Factors  for  a  description  of  risks,  some  of  which  are  beyond  our  control, 
affecting our ability to achieve our liquidity requirements. 

Cash Flows for the years ended December 31, 2016, 2015 and 2014 

The following table shows our cash flows from operating, investing and financing activities (in thousands): 

Statements of Cash Flows 
Net cash provided by operating activities 
Net cash used in investing activities 

Net cash provided by financing activities 

Effect of exchange rate changes on cash 

Net increase (decrease) in cash and cash equivalents 

Cash Flows Provided by Operating Activities 

Year Ended December 31, 

2016 

2015 

2014 

8,813     $ 

(24,616 )  
18,502    
55    
2,754     $ 

2,162     $ 

(33,478 )  
33,276    
(1,605 )  

355     $ 

3,981  
(19,277 ) 
5,337  
(328 ) 

(10,287 ) 

  $ 

  $ 

Cash  provided  by  operating  activities  is  comprised  primarily  of  cash  receipts  from  subscribers  related  to  the  purchase  of 
equipment  and  satellite  voice  and  data  services.  We  use  cash  in  operating  activities  primarily  for  personnel  costs,  inventory 
purchases  and  other  general  corporate  expenditures.  Net  cash  provided  by  operating  activities  was  $8.8  million  during  2016 
compared to $2.2 million during 2015. This increase was due primarily to higher cash receipts from  the sale of inventory and 
favorable changes in certain operating assets and liabilities.  

Net cash provided by operating activities was $2.2 million during 2015 compared to $4.0 million during 2014. This decrease 
was  due  primarily  to  lower  cash  receipts  for  future  services  to  be  provided  by  us  to  our  subscribers  and  lower  cash  receipts 
from  the  sale  of  inventory.  These  activities  were  offset  partially  by  favorable  fluctuations  in  certain  operating  assets  and 
liabilities, including accounts payable and accrued expenses, other current assets and non-current liabilities. 

45 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Cash Flows Used in Investing Activities 

Cash used in investing activities was $24.6 million during 2016 compared to $33.5 million during 2015. We used less cash 
for our second-generation ground projects during 2016 as we reached final acceptance under our core contracts with Hughes 
and Ericsson in December 2016. This decrease was offset partially by an increase in other property and equipment additions 
related to software and other back office expenditures to prepare for the rollout of new products.  

Cash used in investing activities was $33.5 million during 2015 compared to $19.3 million during 2014. This increase was 

due primarily to an increase in spending related to our second-generation ground upgrades. 

Cash Flows Provided by Financing Activities 

Net cash provided by financing activities was $18.5 million in 2016 compared to $33.3 million in 2015. The decrease was 
due  to  higher  principal  payments  pursuant  to  our  Facility Agreement,  which  were  $32.8  million  in  2016  compared  to  $6.5 
million in 2015.  The increase in our principal payments was offset partially by an increase in cash received from the sale of 
shares of our common stock to Terrapin, which was $48.0 million in 2016 compared to $39.0 million in 2015. 

Net cash provided by financing activities was $33.3 million in 2015 compared to $5.3 million in 2014. This increase was 
due primarily to cash received from the sale of common stock to Terrapin, offset partially by higher principal payments on the 
Facility Agreement and a reduction in cash received for warrants exercised and other share issuances. 

Cash Position and Indebtedness 

As of December 31, 2016, we held cash and cash equivalents of $10.2 million.  We also had $38.0 million in restricted cash, 
consisting of the balance in our debt service reserve account under the Facility Agreement. The Facility Agreement requires us 
to maintain $37.9 million in a debt service reserve account and restricts the use of these funds to making principal and interest 
payments under the Facility Agreement.  In August 2015, we entered into a $75.0 million common stock purchase agreement 
with  Terrapin  (the  "August  2015  Terrapin  Agreement"),  under  which  we  could  draw  over  a  24-month  period.    As  of 
December 31,  2016,  $12.0  million  remained  available  under  this  agreement.  In  January  2017,  we  drew  this  remaining  $12.0 
million  to  achieve  compliance  with  certain  financial  covenants  in  our  Facility Agreement  for  the  measurement  period  ended 
December 31, 2016. See below for further information. 

As of December 31, 2015, we held cash and cash equivalents of $7.5 million and had $37.9 million in restricted cash. 

The carrying amount of our current and long-term debt outstanding was $75.8 million and $500.5 million, respectively, at 
December 31, 2016, compared to $32.8 million and $548.3 million, respectively, at December 31, 2015. The current portion of 
our long-term debt outstanding at these dates represents principal payments under our Facility Agreement scheduled to occur 
within  12  months  of  the  measurement  date.  The  $4.8  million  net  decrease  in  our  total  debt  balance  during  2016  was  due 
primarily  to  principal  payments  we  made  under  our  Facility  Agreement,  offset  by  an  increase  in  the  carrying  value  of  the 
Thermo  Loan Agreement  due  to  interest  accruing  on  that  debt  and  accretion  of  the  debt  discounts  related  to  our  convertible 
notes. 

Facility Agreement 

We  entered  into  the  Facility Agreement  in  2009,  which  was  amended  and  restated  in  July  2013  and August  2015.  The 
Facility Agreement is scheduled to mature in December 2022. See Note 3: Long-Term Debt and Other Financing Arrangements 
in our Consolidated Financial Statements. 

The  Facility  Agreement  contains  customary  events  of  default  and  requires  that  we  satisfy  various  financial  and  non-
financial  covenants.  If  we  violate  any  of  these  covenants  and  are  unable  to  obtain  a  sufficient  Equity  Cure  Contribution  (as 
described below) or a waiver, or are unable to make payments to satisfy our debt obligations under the Facility Agreement and 

46 

 
 
 
 
 
 
 
 
 
 
 
 
 
are unable to obtain a waiver, we would be in default under the Facility Agreement, and the lenders could accelerate payment of 
the indebtedness.  The acceleration of our indebtedness  under one agreement  may permit acceleration of indebtedness under 
other  agreements  that  contain  cross-acceleration  provisions.  As  of  December 31,  2016,  we  were  in  compliance  with  the 
covenants of the Facility Agreement. 

The compliance calculations of the financial covenants of the Facility Agreement permit us to include certain cash funds 
we  receive  from  the  issuance  of  our  common  stock  and/or  subordinated  indebtedness  before  or  immediately  after  the 
calculation date. We refer to these funds as "Equity Cure Contributions," and we may include them in calculating compliance 
with financial covenants, subject to the conditions set forth in the Facility Agreement. Through December 31, 2016, we drew 
$63.0 million under our agreement with Terrapin, as described below. In January 2017, we drew the remaining $12.0 million. 
We used these funds as Equity  Cure Contributions under the  Facility Agreement  with respect to calculating compliance  with 
financial  covenants  for  the  measurement  periods  ended  December  31,  2015,  June  30,  2016  and  December  31,  2016.  We 
anticipate  that  we  will  need additional Equity Cure  Contributions to  maintain compliance  with financial covenants under the 
Facility Agreement for the measurement periods ended June 30, 2017 and December 31, 2017. The source of funds for these 
Equity Cure Contributions has not yet been fully arranged.  

 The  Facility Agreement  also  requires  that  we  maintain  a  total  of  $37.9  million  in  a  debt  service  reserve  account  that  is 
pledged  to  secure  all  of  our  obligations  under  the  Facility Agreement.  We  may  use  these  funds  only  to  make  principal  and 
interest  payments  under  the  Facility Agreement. As  of  December 31,  2016,  the  balance  in  the  debt  service  reserve  account, 
which we established with the proceeds of the loan agreement with Thermo discussed below, was $38.0 million and  classified 
as restricted cash on our consolidated balance sheets. 

Our indebtedness under the Facility Agreement bears interest at a floating rate of LIBOR plus 2.75% through June 2017, 
increasing  by  an  additional  0.5%  each  year  thereafter  to  a  maximum  rate  of  LIBOR  plus  5.75%. Ninety-five  percent  of  our 
obligations  under  the  Facility  Agreement  are  guaranteed  by  Bpifrance  (formerly  COFACE),  the  French  export  credit 
agency. Our  obligations  under  the  Facility  Agreement  are  guaranteed  on  a  senior  secured  basis  by  all  of  our  domestic 
subsidiaries and are secured by a first priority lien on substantially all of our assets and our domestic subsidiaries (other than 
their FCC licenses), including patents and trademarks, 100% of the equity of our domestic subsidiaries and 65% of the equity 
of certain foreign subsidiaries. 

In August 2013, pursuant to an amendment and restatement of the Facility Agreement, we paid the lenders a restructuring 
fee plus an additional underwriting fee to COFACE in the aggregate amount of approximately $13.9 million, representing 40% 
of the total restructuring and underwriting fee; the balance of $20.8 million is due no later than December 31, 2017. We include 
this remaining amount in current liabilities on the consolidated balance sheet as of December 31, 2016. 

See discussion in Note 3: Long-Term Debt and Other Financing Arrangements in our Consolidated Financial Statements for 

further discussion of the Facility Agreement.  

Thermo Loan Agreement 

In connection with the amendment and  restatement of the Facility Agreement in 2013, we amended and restated our loan 
agreement  with  Thermo  (as  amended  and  restated,  the  “Thermo  Loan  Agreement”).  Our  obligations  to  Thermo  under  the 
Thermo Loan Agreement are subordinated to all of our obligations under the Facility Agreement. 

Amounts outstanding under the Thermo Loan Agreement accrue interest at 12% per annum, which we capitalize and add to 
the  outstanding  principal  in  lieu  of  cash  payments.  We  will  make  payments  to Thermo  only  when  permitted  by  the  Facility 
Agreement. Principal and interest under the Thermo Loan Agreement become due and payable six months after the obligations 
under the Facility Agreement have been paid in full, or earlier if there is a change in control or any acceleration of the maturity 
of  the  loans  under  the  Facility Agreement. As  of  December 31, 2016,  $50.5  million  of  interest  had  accrued  since  2009  with 
respect to the Thermo Loan Agreement; we include this amount in long-term debt on our consolidated balance sheets. 

47 

 
 
 
 
 
 
 
 
 
 
In connection with the amendment and restatement of the Facility Agreement in 2015, Thermo and certain of its affiliates 
executed and delivered to the agent under the Facility Agreement the Second Thermo Group Undertaking Letter and entered 
into  an  Equity  Commitment Agreement  (the  “Equity Agreement”)  and  the  Loan Agreement.  Pursuant  to  the  Second Thermo 
Group  Undertaking  Letter  and  the  Equity  Agreement,  Thermo  agreed  to  make  available  to  us  cash  equity  financing  in  the 
aggregate amount of up to $30.0 million. The balance of this commitment declined concurrently with draws under the Terrapin 
Agreement during 2015 and 2016.  As a result, at December 31, 2016 Thermo and its affiliates had no remaining cash equity 
commitment under the Equity Agreement.  

See  Note  3:  Long-Term  Debt  and  Other  Financing  Arrangements  in  our  Consolidated  Financial  Statements  for  further 

discussion of the Second Thermo Group Undertaking Letter, the Equity Agreement, and the Thermo Loan Agreement. 

8.00% Convertible Senior Notes Issued in 2013 

Our 2013 8.00% Notes are convertible into shares of our  common stock at a conversion price  of $0.73 (as adjusted) per 
share of common stock, or 1,370 shares of our common stock per $1,000 principal amount of  2013 8.00% Notes. The 2013 
8.00% Notes will mature on April 1, 2028, subject to various call and put features, as discussed further below. Interest on the 
2013 8.00% Notes is payable semi-annually in arrears on April 1 and October 1 of each year. We pay interest in cash at a rate of 
5.75% per annum and by issuing additional 2013 8.00% Notes at a rate of 2.25% per annum.   

A holder of 2013 8.00% Notes has the right, at the holder’s option, to require us to purchase some or all of the 2013 8.00% 
Notes  on  each  of April  1,  2018  and April  1,  2023  at  a  price  equal  to  the  principal  amount  of  the  2013  8.00%  Notes  to  be 
purchased plus accrued and unpaid interest. 

The indenture governing the 2013 8.00% Notes provides for customary events of default. If there is an event of default, the 
Trustee may, at the direction of the holders of 25% or more in aggregate principal amount of the 2013 8.00% Notes, accelerate 
the  maturity  of  the  2013  8.00%  Notes.  As  of  December 31,  2016,  we  were  in  compliance  with  respect  to  the  indenture 
governing the 2013 8.00% Notes.  

See Note 3: Long-Term Debt and Other Financing Arrangements in our Consolidated Financial Statements for a complete 

description of our 2013 8.00% Notes.   

Terrapin Opportunity, L.P. Common Stock Purchase Agreement 

On  December  28,  2012  we  entered  into  a  common  stock  purchase  agreement  with  Terrapin  pursuant  to  which  we  were 
entitled  to  require  Terrapin  to  purchase  up  to  $30.0  million  of  shares  of  our  voting  common  stock  over  the  24-month  term 
beginning on August 2, 2013. Through the term of this agreement, Terrapin purchased a total of 17.2 million shares of voting 
common stock at a total purchase price of $30.0 million. No funds remain available under this agreement. 

In  conjunction  with  the  amendment  to  the  Facility Agreement  in August  2015  (as  discussed  above),  we  entered  into  the 
August  2015 Terrapin Agreement  pursuant  to  which  we  were  entitled  to  require Terrapin  to  purchase  up  to  $75.0 million  of 
shares of our voting common stock over the 24-month term following the date of the agreement. Through December 31, 2016, 
we drew $63.0 million by issuing 58.4 million shares of voting common stock. At December 31, 2016, $12.0 million remained 
available under the August 2015 Terrapin Agreement. We drew these funds in January 2017.  

See  Note  3:  Long-Term  Debt  and  Other  Financing  Arrangements  in  our  Consolidated  Financial  Statements  for  further 

discussion of the Terrapin agreement. 

48 

 
 
 
 
 
 
 
 
 
 
 
 
Warrants Outstanding 

Warrants are outstanding to purchase shares of our common stock as shown in the table below: 

Contingent Equity Agreement (1) 
5.0% Warrants (2) 

Outstanding Warrants 

December 31, 

Strike Price 

December 31, 

2016 

24,571,428    
—    
24,571,428    

2015 

2016 

2015 

30,191,866     $ 
8,000,000    
38,191,866      

0.01     $ 
—    

0.01  
0.32  

(1)  Pursuant  to  the  terms  of  the  Contingent  Equity Agreement  with Thermo  (See  Note  9:  Related  Party Transactions  in  our 
Consolidated Financial Statements for a complete description of the Contingent Equity Agreement), we issued to Thermo 
warrants to purchase shares of common stock pursuant to the annual availability fee and subsequent reset provisions in the 
Contingent  Equity  Agreement.  These  warrants  are  exercisable  for  five  years  from  issuance.  We  originally  issued  these 
warrants between June 2009 and June 2012, and the  exercise periods related to the remaining  unexercised  warrants  will 
expire at various dates through June 2017. 

(2)  In June 2011, we issued warrants (the “5.0% Warrants”) to purchase 15.2 million shares of our voting common stock in 
connection with the issuance of our 5.0% Convertible Senior Unsecured Notes. In June 2016, Thermo exercised all of the 
remaining  warrants outstanding to purchase 8.0 million  shares of our voting common  stock for a total purchase price  of 
$2.5 million. See Note 3: Long-Term Debt and Other Financing Arrangements in the Consolidated Financial Statements for 
a complete description of the 5.0% Warrants. 

Capital Expenditures 

We have entered into various contractual agreements, primarily with Hughes and Ericsson, related to the procurement and 

deployment of our second-generation gateways and other ground facilities. 

Our  agreements  with  Hughes  are related  to  design,  supply  and  implementation  of  RAN  network  equipment  and  software 
upgrades for installation at a number of our gateway ground stations. Hughes also provided the satellite interface chips to be 
used  in  various  second-generation  devices. In  March  2015,  we  entered  into  an  agreement  with  Hughes  for  the  design, 
development, build, testing and delivery of four custom test equipment units for a total of $1.9 million. Hughes delivered this 
test equipment during the fourth quarter of 2015. In April 2015, we elected an option under the terms of the original Hughes 
contract  and  extended  the  scope  of  work  for  delivery  of  two  additional  RANs  for  a  total  of  $4.0  million. These  RANs  were 
delivered in February 2016. In July 2015, we formally amended the contract with Hughes to include the revised scope of work 
set forth in the March 2015 and April 2015 letter agreements. We reflect the additional $1.9 million for delivery of four custom 
test equipment units and the $4.0 million for delivery of two additional RANs agreed to in March and April 2015, respectively, 
in the contract through this amendment. 

In December 2016, we formally accepted all contract deliverables under our agreement with Hughes. The remaining amount 
owed under the contract is $0.8 million; we recorded this amount in accrued expenses on our consolidated balance sheet as of 
December 31, 2016. 

Our  agreements  with  Ericsson  relate  to  development,  implementation  and  maintenance  of  a  ground  interface,  or  core 
network system, installed at a number of our gateways. In July 2014, we signed an amended and restated contract to specify the 
remaining contract value and a new milestone schedule to reflect a revised program time line. In August 2015, we executed a 
second  amendment  to  the  2014  contract  that  incorporated  revised  payment  and  pricing  schedules.  In  December  2016,  we 
formally  accepted  all  contract  deliverables  for  the  IMS  solution  under  our  agreement  with  Ericsson,  with  the  exception  of  a 
punch list of items. The remaining amounts owed under the contract are approximately $2.6 million as of December 31, 2016. 
As of December 31, 2016, we recorded $1.2 million related to these contracts in accounts payable and accrued expenses on our 
consolidated balance sheet. 

49 

 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
In  addition  to  the  contractual  agreements  mentioned  above,  we  have  a  contract  with  Thales  for  the  construction  of  the 
second-generation  low-earth  orbit  satellites  and  related  services.  We  successfully  completed  the  launches  of  our  second-
generation satellites.  We are engaged in ongoing discussions with Thales regarding certain deliverables under the contract. See 
Note 7: Contingencies in our Consolidated Financial Statements for further discussion. 

Contractual Obligations and Commitments 

Contractual obligations at December 31, 2016 are as follows (in thousands):   

Contractual Obligations: 
Debt obligations (1) 
Interest on long-term debt (2) 
Network purchase obligations (3) 
Contract termination charge (4) 
Debt restructuring fees (5) 
Operating lease obligations 
Pension obligations 

Total 

 $ 

2021 

2020 

Total 

  Thereafter   

2017 
75,755     $ 
24,266    
7,852    
18,451    
20,795    
1,353    
974    

2019 
94,870     $  100,000     $  100,000     $  300,870     $  767,072  
97,543  
10,785    
19,652    
8,427  
—    
—    
18,451  
—    
—    
20,795  
—    
—    
3,334  
161    
340    
10,341  
1,003    
1,002    
  $  149,446     $  120,644     $  115,864     $  117,172     $  111,949     $  310,888     $  925,963  

2018 
95,577     $ 
22,328    
575    
—    
—    
1,183    
981    

15,873    
—    
—    
—    
297    
1,002    

4,639    
—    
—    
—    
—    
5,379    

(1)  These  amounts  include  cash  and  payment  in  kind  ("PIK")  interest.  Interest  on  the  2013  8.00%  Notes  is  payable  semi-
annually in cash at a rate of 5.75% per annum and in additional notes at a rate of 2.25% per annum. PIK interest is shown 
as due in the year the underlying debt is due. The maturity date of the 2013 8.00% Notes is April 1, 2028; however, the 
holders of these notes can require us to purchase any or all of the notes at par in cash on April 1, 2018. For purposes of this 
schedule, we show these notes as due in 2018 because of this put option. The table above does not consider other potential 
conversions as we cannot predict the amount, if any, of the notes that may be converted. 

(2)  Amounts  include  projected  interest  payments  to  be  made  in  cash.  Debt  outstanding  under  our  Facility Agreement  bears 
interest at a floating rate and, accordingly, we estimated our interest costs in future periods. Amounts also include projected 
cash interest to be paid on the 2013 8.00% Notes through the first put date of April 1, 2018. 

(3)  We  have  purchase  commitments  with  Thales,  Ericsson,  and  Hughes  related  to  the  procurement,  deployment  and 
maintenance of our second-generation network.  Amounts included in 2017 reflect primarily the remaining payments for 
additional  work  under  the  core  contracts  with  Hughes  and  Ericsson  of  approximately  $3.4  million  and  the  first  year  of 
maintenance  and  warranty  payments  of  an  additional  $3.1  million  in  connection  with  the  completion  of  our  second-
generation ground network during 2016.  Although we intend to continue to purchase maintenance and warranties for our 
second-generation network, there is no contractual obligation at this time for future annual payments; therefore, we have 
excluded annual payments for these contracts from periods beyond 2017. See Note 6: Commitments in our Consolidated 
Financial Statements for discussion on these contractual commitments.  

We  have  signed  various  licensing  and  royalty  agreements  necessary  for  the  manufacture  and  distribution  of  our  second-
generation products. We will pay license fees for new product technology  with royalty fees payable as minimum royalty 
payments  or  on  a  per  unit  basis  as  these  units  are  manufactured,  sold,  or  activated.  Amounts  in  the  table  above  reflect 
known contractual cash payments related to these agreements. 

(4)  In June 2012, we settled our prior commercial disputes  with Thales, including those disputes that were the subject of an 
arbitration award, for €17,530,000. This amount represented one-third of the termination charges awarded to Thales in the 
arbitration. The payment is due on the later of the effective date of the new contract for the purchase of additional second-
generation satellites and the occurrence of the effective date of the financing for the purchase of these satellites and the first 
draw  from the  financing. We  included this amount in 2017 above, although the timing of any payment is indefinite and 
undeterminable. For purposes of the table above, we converted the termination charge to U.S. dollars using the exchange 

50 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
rate  in  effect  at  December 31,  2016.  See  Note  7:  Contingencies  in  our  Consolidated  Financial  Statements  for  further 
discussion. 

(5)  In August 2013, pursuant to an amendment and restatement of the Facility Agreement, we paid the lenders a restructuring 
fee plus an additional underwriting fee to COFACE in the aggregate amount of approximately $13.9 million, representing 
40% of the total restructuring and underwriting fee; the balance of $20.8 million is due no later than December 31, 2017. 
We include this remaining amount in current liabilities on the consolidated balance sheet as of December 31, 2016.  

Off-Balance Sheet Transactions 

We have no material off-balance sheet transactions. 

Recently Issued Accounting Pronouncements 

For a discussion of recent accounting guidance and the expected impact that the guidance could have on our Consolidated 

Financial Statements, see Note 1: Summary of Significant Accounting Policies in our Consolidated Financial Statements. 

Critical Accounting Policies and Estimates 

Our  discussion  and  analysis  of  our  financial  condition  and  results  of  operations  are  based  on  our  Consolidated  Financial 
Statements, which have been prepared in accordance with accounting principles generally accepted in the United States. The 
preparation of these financial statements requires us to make estimates and assumptions that affect the amounts reported in our 
Consolidated  Financial  Statements  and  accompanying  notes.  Note  1:  Summary  of  Significant  Accounting  Policies  in  our 
Consolidated  Financial  Statements  contains  a  description  of  the  accounting  policies  used  in  the  preparation  of  our  financial 
statements as well as the consideration of recently issued accounting standards and the estimated impact these standards will 
have  on  our  financial  statements.  We  evaluate  our  estimates  on  an  ongoing  basis,  including  those  related  to  revenue 
recognition; property and equipment; income taxes; and derivative instruments. We base our estimates on historical experience 
and  on  various  other  assumptions  that  we  believe  are  reasonable  under  the  circumstances.  Actual  amounts  could  differ 
significantly from these estimates under different assumptions and conditions. 

We  define  a  critical  accounting  policy  or  estimate  as  one  that  is  both  important  to  our  financial  condition  and  results  of 
operations and requires us to make difficult, subjective or complex judgments or estimates about matters that are uncertain. We 
believe  that  the  following  are  the  critical  accounting  policies  and  estimates  used  in  the  preparation  of  our  Consolidated 
Financial Statements. In addition, there are other items within our Consolidated Financial Statements that require estimates but 
are not deemed critical as defined in this paragraph. 

Revenue Recognition 

Our primary types of revenue include (i) service  revenue from two-way  voice  communication and data  transmissions and 
one-way data transmissions between a  mobile or fixed device and (ii) subscriber equipment revenue from the sale of Duplex 
two-way transmission products, SPOT consumer retail products and Simplex one-way transmission products. Additionally, we 
generate revenue by providing engineering and support services to certain customers. We recognize revenue at the time services 
are  rendered,  assuming  all  revenue  recognition  criteria  is  met  under  applicable  accounting  guidance.  We  record  amounts 
received in advance as deferred revenue. We provide Duplex, SPOT and Simplex services directly to customers and indirectly 
through resellers and IGOs. We expense or charge credits granted to customers against revenue or accounts receivable upon 
issuance. We expense subscriber acquisition costs, including dealer and internal sales commissions and certain other costs at the 
time of the related sale, except as it relates to certain multiple-element arrangement contracts. 

51 

 
 
 
 
 
 
 
 
 
 
 
 
Duplex Service Revenue 

We  recognize  revenue  for  monthly  access  fees  in  the  period  we  render  services.   Access  fees  represent  the  minimum 
monthly  charge  for  each  line  of  service  based  on  its  associated  rate  plan. We  also  recognize  revenue  for  airtime  minutes  in 
excess of the monthly access fees in the period such minutes are used. Under certain annual plans where customers prepay for a 
predetermined  amount  of  minutes,  we  defer  revenue  until  the  minutes  are  used  or  the  prepaid  time  period  expires.  Unused 
minutes  accumulate  until  they  expire,  at  which  point  we  recognize  revenue  for  any  remaining  unused  minutes.  For  annual 
access fees charged for certain annual plans, we recognize revenue on a straight-line basis over the term of the plan. 

SPOT and Simplex Service Revenue 

We sell SPOT and Simplex services as annual or multi-year plans and recognize revenue ratably over the service term or as 

service is used, beginning when the service is activated by the customer. 

IGO Service Revenue 

We earn a portion of our revenues through the sale of airtime minutes or data packages on a wholesale basis to IGOs. We 
recognize revenue from services provided to IGOs based upon airtime minutes or data packages used by their customers and in 
accordance with contractual fee arrangements. 

Other Service Revenue 

We also provide certain engineering services to assist customers in developing new technologies related to our system. We 
generally recognize the revenues associated with these services when the services are rendered, and we recognize the expenses 
when incurred. 

Equipment Revenue 

Subscriber  equipment  revenue  represents  the  sale  of  fixed  and  mobile  user  terminals,  SPOT  and  Simplex  products,  and 
accessories to these products. We recognize revenue upon shipment provided title and risk of loss have passed to the customer, 
persuasive evidence of an arrangement exists, the fee is fixed and determinable, and collection is probable. 

Revenue Contracts with Multiple Elements 

At times, we will sell subscriber equipment through multiple-element arrangement contracts with services. When we sell 
subscriber equipment and services in bundled arrangements and determine that we have separate units of accounting, we will 
allocate the bundled contract price among the various contract deliverables based on each deliverable’s relative fair value.  We 
will determine vendor specific objective evidence of fair value by assessing sales prices of subscriber equipment and services 
when they are sold to customers on a stand-alone basis. We will defer initial direct costs incurred related to these contracts to 
the extent they exceed the profit margin recognized at the time of sale. 

Property and Equipment 

We  capitalize  costs  associated  with  the  design,  manufacture,  test  and  launch  of  our  low  earth  orbit  satellites.  We  track 
capitalized costs associated with our satellites by fixed asset category and allocate them to each asset as it comes into service. 
For  assets  that  are  sold  or  retired,  including  satellites  that  are  de-orbited  and  no  longer  providing  services,  we  remove  the 
estimated cost and accumulated depreciation. We recognize  a loss  from an  in-orbit failure of a satellite as an expense in the 
period it is determined that the satellite is not recoverable. 

52 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
We  depreciate  satellites  over  their  estimated  useful  lives,  beginning  on  the  date  each  satellite  is  placed  into  service.  We 
evaluate the appropriateness of estimated depreciable lives assigned to our property and equipment and revise such lives to the 
extent warranted by changing facts and circumstances. 

We capitalize costs associated with the design, manufacture and test of our ground stations and other capital assets. We track 
capitalized costs associated with our ground stations and other capital assets by fixed asset category and allocate them to each 
asset as it comes into service. 

We review the carrying value of our assets for impairment whenever events or changes in circumstances indicate that the 
recorded value may not be recoverable. We look to current and future undiscounted cash flows, excluding financing costs, as 
primary indicators of recoverability. If we determine that impairment exists, we calculate any related impairment loss based on 
fair value. 

Income Taxes 

We  use  the  asset  and  liability  method  of  accounting  for  income  taxes.  This  method  takes  into  account  the  differences 
between financial statement treatment and tax treatment of certain transactions. We recognize deferred tax assets and liabilities 
for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets 
and liabilities and their respective tax basis. We measure deferred tax assets and liabilities using enacted tax rates expected to 
apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Our deferred 
tax calculation requires us to make certain estimates about our future operations. Changes in state, federal and foreign tax laws, 
as well as changes in our financial condition or the carrying value of existing assets and liabilities, could affect these estimates. 
We recognize the effect of a change in tax rates as income or expense in the period that the rate is enacted. 

GAAP requires us to assess whether it is more likely than not that we will be able to realize some or all of our deferred tax 
assets. If we cannot determine that deferred tax assets are more likely than not to be recoverable, GAAP requires us to provide 
a valuation allowance against those assets. This assessment takes into account factors including: (a) the nature, frequency,  and 
severity  of  current  and  cumulative  financial  reporting  losses;  (b)  sources  of  estimated  future  taxable  income;  and  (c)  tax 
planning strategies. We must weigh heavily a pattern of recent financial reporting losses as a source of negative evidence when 
determining  our  ability  to  realize  deferred  tax  assets.  Projections  of  estimated  future  taxable  income  exclusive  of  reversing 
temporary  differences  are  a  source  of  positive  evidence  only  when  the  projections  are  combined  with  a  history  of  recent 
profitable  operations  and  can  be  reasonably  estimated.  Otherwise,  GAAP  requires  that  we  consider  projections  inherently 
subjective  and  generally  insufficient  to  overcome  negative  evidence  that  includes  cumulative  losses  in  recent  years.  If 
necessary  and  available,  we  would  implement  tax  planning  strategies  to  accelerate  taxable  amounts  to  utilize  expiring 
carryforwards.  These  strategies  would  be  a  source  of  additional  positive  evidence  supporting  the  realization  of  deferred  tax 
assets. 

Derivative Instruments 

We recognize all derivative instruments as either assets or liabilities on the balance sheet at their respective fair values. We 

record recognized gains or losses on derivative instruments in the consolidated statements of operations. 

We  estimate  the  fair  values  of  our  derivative  financial  instruments  using  various  techniques  that  are  considered  to  be 
consistent with the objective of measuring fair values. In selecting the appropriate technique, we consider, among other factors, 
the nature of the instrument, the market risks that embody it and the expected means of settlement. There are various features 
embedded in our debt instruments that require bifurcation from the debt host. For the conversion options and the contingent put 
features in the Thermo Loan Agreement and the 2013  8.00% Notes,  we use a blend of a Monte Carlo simulation  model and 
market  prices  to  determine  fair  value.  Valuations  derived  from  these  models  are  subject  to  ongoing  internal  and  external 
verification and review. Estimating fair values of derivative financial instruments requires the development of significant and 
subjective estimates that may, and are likely to, change over the duration of the instrument with related changes in internal and 

53 

 
 
 
 
 
 
 
 
 
external market factors. Our financial position and results of operations may vary materially from quarter-to-quarter based on 
conditions other than our operating revenues and expenses. 

Item 7A. Quantitative and Qualitative Disclosures About Market Risk 

Our services and products are sold, distributed or available in over 120 countries. Our international sales are denominated 
primarily in Canadian dollars, Brazilian reals and euros. In some cases, insufficient supplies of U.S. currency may require us to 
accept payment in other foreign currencies. We reduce our currency exchange risk from revenues in currencies other than the 
U.S. dollar by requiring payment in U.S. dollars whenever possible and purchasing foreign currencies on the spot market when 
rates are favorable. We currently do not purchase hedging instruments to hedge foreign currencies. We are obligated to enter 
into currency hedges with the lenders to the Facility Agreement no later than 90 days after any fiscal quarter during which more 
than 25% of revenues is denominated in a single currency other than U.S. or Canadian dollars. Otherwise, we cannot enter into 
hedging agreements other than interest rate cap agreements or other hedges described above without the consent of the agent 
for the Facility Agreement, and with that consent the counterparties may only be the lenders to the Facility Agreement. We also 
have  operations  in  Venezuela.  Since  2010,  the  Venezuelan  government's  frequent  modifications  to  its  currency  laws  have 
caused  the  bolivar  to  devalue  significantly  and  resulted  in  Venezuela  being  considered  a  highly  inflationary  economy.  We 
continue to monitor the significant uncertainty surrounding current Venezuela exchange mechanisms. See Note 1: Summary of 
Significant Accounting Policies in our Consolidated Financial Statements for further discussion. 

Our interest rate risk arises from our variable rate debt under our Facility Agreement, under which loans bear interest at a 
floating rate based on the LIBOR. In order to reduce the interest rate risk, we completed an arrangement with the lenders under 
the Facility Agreement to limit the interest to which we are exposed. The interest rate cap provides limits on the 6-month Libor 
rate (Base Rate) used to calculate the coupon interest on outstanding amounts on the Facility Agreement to be capped at 5.50% 
should  the  Base  Rate  not  exceed  6.5%.  Should  the  Base  Rate  exceed  6.5%,  our  Base  Rate  will  be  1%  less  than  the  then  6-
month LIBOR rate. We have $543.0 million in principal outstanding under the Facility Agreement. A 1.0% change in interest 
rates would result in a change to interest expense of approximately $5.4 million annually. 

See Note 5: Fair Value Measurements in our Consolidated Financial Statements for discussion of our financial assets and 

liabilities measured at fair market value and the market factors affecting changes in fair market value of each. 

54 

 
 
 
 
 
 
Item 8. Financial Statements and Supplementary Data 

INDEX TO CONSOLIDATED FINANCIAL STATEMENTS 

Audited Consolidated Financial Statements of Globalstar, Inc. 
Report of Crowe Horwath LLP, independent registered public accounting firm 
Consolidated balance sheets at December 31, 2016 and 2015 
Consolidated statements of operations for the years ended December 31, 2016, 2015 and 2014 
Consolidated statements of comprehensive income (loss) for the years ended December 31, 2016, 2015 and 2014 
Consolidated statements of stockholders’ equity for the years ended December 31, 2016, 2015 and 2014 
Consolidated statements of cash flows for the years ended December 31, 2016, 2015 and 2014 
Notes to Consolidated Financial Statements 

Page 
56 
56 
58 
59 
60 
61 
62 
64 

55 

 
 
 
 
 
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 

Board of Directors and Stockholders 
Globalstar, Inc. 

We have audited the accompanying consolidated balance sheets of Globalstar, Inc. (“Globalstar”) as of December 31, 2016 and 
2015, and the related consolidated statements of operations, comprehensive income (loss), stockholders' equity, and cash flows 
for each of the years in the three-year period ended December 31, 2016. We also have audited Globalstar’s internal control over 
financial reporting as of December 31, 2016, based on criteria established in the 2013 Internal Control – Integrated Framework 
issued  by  the  Committee  of  Sponsoring  Organizations  of  the Treadway  Commission  ("COSO").  Globalstar’s  management  is 
responsible for these consolidated financial statements, for maintaining effective internal control over financial reporting, and 
for  its  assessment  of  the  effectiveness  of  internal  control  over  financial  reporting,  included  in  the  accompanying 
“Management’s Annual Report on Internal Control over Financial Reporting.” Our responsibility is to express an opinion on 
these consolidated financial statements and an opinion on the company's internal control over financial reporting based on our 
audits.  

We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). 
Those  standards  require  that  we  plan  and  perform  the  audits  to  obtain  reasonable  assurance  about  whether  the  consolidated 
financial  statements  are  free  of  material  misstatement  and  whether  effective  internal  control  over  financial  reporting  was 
maintained  in  all  material  respects.  Our  audits  of  the  consolidated  financial  statements  included  examining,  on  a  test  basis, 
evidence supporting the amounts and disclosures in the consolidated financial statements, assessing the accounting principles 
used and significant estimates made by management, and evaluating the overall financial statement presentation. Our audit of 
internal  control  over  financial  reporting  included  obtaining  an  understanding  of  internal  control  over  financial  reporting, 
assessing the risk that a material weakness exists, and testing and evaluating the design and operating effectiveness of internal 
control based on the assessed risk. Our audits also included performing such  other procedures as we considered necessary in 
the circumstances. We believe that our audits provide a reasonable basis for our opinions. 

A  company's  internal  control  over  financial  reporting  is  a  process  designed  to  provide  reasonable  assurance  regarding  the 
reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally 
accepted  accounting  principles. A  company's  internal  control  over  financial  reporting  includes  those  policies  and  procedures 
that  (1)  pertain  to  the  maintenance  of  records  that,  in  reasonable  detail,  accurately  and  fairly  reflect  the  transactions  and 
dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit 
preparation  of  financial  statements  in  accordance  with  generally  accepted  accounting  principles,  and  that  receipts  and 
expenditures  of  the  company  are  being  made  only  in  accordance  with  authorizations  of  management  and  directors  of  the 
company; and (3)  provide reasonable assurance regarding  prevention or timely detection of unauthorized acquisition, use, or 
disposition of the company's assets that could have a material effect on the financial statements. 

Because  of  its  inherent  limitations,  internal  control  over  financial  reporting  may  not  prevent  or  detect  misstatements. Also, 
projections  of  any  evaluation  of  effectiveness  to  future  periods  are  subject  to  the  risk  that  controls  may  become  inadequate 
because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. 

In  our  opinion,  the  consolidated  financial  statements  referred  to  above  present  fairly,  in  all  material  respects,  the  financial 
position of Globalstar as of December 31, 2016 and 2015, and the results of its operations and its cash flows for each of the 
years  in  the  three-year  period  ended  December 31,  2016  in  conformity  with  accounting  principles  generally  accepted  in  the 
United States of America. Also in our opinion, Globalstar maintained, in all  material respects, effective internal control over 
financial reporting as of December 31, 2016, based on criteria established in the 2013 Internal Control – Integrated Framework 
issued by the Committee of Sponsoring Organizations of the Treadway Commission.  

56 

 
 
As discussed in Notes 1 and 3 to the consolidated financial statements, during the year ended December 31, 2016, the Company 
adopted new accounting guidance with respect to management's evaluation of the entity's ability to continue as a going concern 
and the presentation of debt issuance costs.  Our opinion is not modified with respect to this matter. 

Oak Brook, Illinois 
February 23, 2017  

/s/ Crowe Horwath LLP 

57 

 
 
GLOBALSTAR, INC. 
CONSOLIDATED BALANCE SHEETS 
(In thousands, except par value and share data) 

Current assets: 

Cash and cash equivalents 

ASSETS 

Accounts receivable, net of allowance of $3,966 and $5,270, respectively 

Inventory 

Prepaid expenses and other current assets 

Total current assets 

Property and equipment, net 
Restricted cash 

Prepaid second-generation ground costs 

Intangible and other assets, net of accumulated amortization of $7,021 and $6,732, respectively 

Total assets 

LIABILITIES AND STOCKHOLDERS’ EQUITY 

Current liabilities: 

Current portion of long-term debt 

Debt restructuring fees 

Accounts payable 

Accrued contract termination charge 

Accrued expenses 

Payables to affiliates 

Deferred revenue 

Total current liabilities 

Long-term debt, less current portion 
Employee benefit obligations 

Derivative liabilities 

Deferred revenue 

Debt restructuring fees 

Other non-current liabilities 

Total non-current liabilities 

Commitments and contingent liabilities (Notes 6 and 7) 

Stockholders’ equity: 

Preferred Stock of $0.0001 par value; 100,000,000 shares authorized and none issued and 
outstanding at December 31, 2016 and 2015: 
Series A Preferred Convertible Stock of $0.0001 par value; one share authorized and none issued 
and outstanding at December 31, 2016 and 2015 
Voting Common Stock of $0.0001 par value; 1,200,000,000 shares authorized; 972,602,824 and 
904,448,226 shares issued and outstanding at December 31, 2016 and 2015, respectively 
Nonvoting Common Stock of $0.0001 par value; 400,000,000 shares authorized; 134,008,656 
shares issued and outstanding at December 31, 2016 and 2015 
Additional paid-in capital 

Accumulated other comprehensive loss 

Retained deficit 

Total stockholders’ equity 

Total liabilities and stockholders’ equity 

$ 

$ 

$ 

December 31, 

2016 

2015 

10,230    $ 
15,219   
8,093   
4,588   
38,130   
1,039,719   
37,983   
—   
16,782   
1,132,614    $ 

75,755    $ 
20,795   
7,499   
18,451   
23,162   
309   
26,479   
172,450   
500,524   
4,883   
281,171   
5,877   
—   
5,890   
798,345   

—   

—   

97   

13   

7,476  
14,536  
12,023  
4,456  
38,491  
1,077,560  
37,918  
8,929  
12,117  
1,175,015  

32,835  
—  
8,118  
19,121  
22,439  
616  
23,902  
107,031  
548,286  
4,810  
239,642  
6,413  
20,795  
10,907  
830,853  

—  

—  

90  

13  

1,649,315   
(5,378 )  
(1,482,228 )  
161,819   
1,132,614    $ 

1,591,443  
(4,833 ) 

(1,349,582 ) 
237,131  
1,175,015  

$ 

See accompanying notes to Consolidated Financial Statements. 

58 

 
 
 
 
 
   
 
   
 
   
 
   
 
 
   
 
   
 
 
   
 
   
GLOBALSTAR, INC. 
CONSOLIDATED STATEMENTS OF OPERATIONS 
(In thousands, except per share data) 

Revenue: 

Service revenues 

Subscriber equipment sales 

Total revenue 

Operating expenses: 

Cost of services (exclusive of depreciation, amortization and accretion shown 
separately below) 

Cost of subscriber equipment sales 

Cost of subscriber equipment sales - reduction in the value of inventory 

Marketing, general and administrative 

Reduction in the value of long-lived assets 

Depreciation, amortization and accretion 

Total operating expenses 

Loss from operations 

Other income (expense): 

Loss on extinguishment of debt 

Gain (loss) on equity issuance 

Interest income and expense, net of amounts capitalized 

Derivative gain (loss) 

Other 

Total other income (expense) 

Income (loss) before income taxes 
Income tax expense (benefit) 

Net income (loss) 

Income (loss) per common share: 

Basic 

Diluted 

Weighted-average shares outstanding: 

Basic 

Diluted 

Year Ended December 31, 

2016 

2015 

2014 

$ 

83,069    $ 
13,792   
96,861   

74,124    $ 
16,366   
90,490   

69,823  
20,241  
90,064  

31,908 
9,907   
—   
40,982   
350   
77,390   
160,537   
(63,676 )  

—   
2,400   
(35,952 )  
(41,531 )  
(430 )  
(75,513 )  
(139,189 )  
(6,543 )  
(132,646 )   $ 

(0.12 )   $ 
(0.12 )  

30,615 
11,814   
—   
37,418   
—   
77,247   
157,094   
(66,604 )  

(2,254 )  
(6,663 )  
(35,854 )  
181,860   
3,229   
140,318   
73,714   
1,392   
72,322    $ 

0.07    $ 
0.07   

1,064,443   
1,064,443   

1,020,149   
1,230,394   

29,668 
14,857  
21,684  
33,520  
84  
86,146  
185,959  
(95,895 ) 

(39,846 ) 

(748 ) 

(43,233 ) 

(286,049 ) 
3,786  

(366,090 ) 

(461,985 ) 
881  

(462,866 ) 

(0.50 ) 

(0.50 ) 

934,356  
934,356  

$ 

$ 

See accompanying notes to Consolidated Financial Statements. 

59 

 
 
 
 
 
 
 
   
   
 
   
   
 
 
 
 
 
 
   
   
 
   
   
 
   
   
 
 
 
GLOBALSTAR, INC. 
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) 
(In thousands) 

Net income (loss) 
Other comprehensive income (loss): 

Defined benefit pension plan liability adjustment 

Net foreign currency translation adjustment 

Total other comprehensive income (loss) 

Total comprehensive income (loss) 

Year Ended December 31, 

2016 

2015 

2014 

$ 

(132,646 )   $ 

72,322    $ 

(462,866 ) 

221   
(766 )  
(545 )  
(133,191 )   $ 

$ 

787   
(2,722 )  
(1,935 )  
70,387    $ 

(2,467 ) 

(1,302 ) 

(3,769 ) 

(466,635 ) 

See accompanying notes to Consolidated Financial Statements. 

60 

 
 
 
 
 
 
 
   
   
  
 
 
GLOBALSTAR, INC. 
CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY 
(In thousands) 

Common 
Shares 
844,892  $ 

Common 
Stock 
Amount 

Additional 
Paid-In 
Capital 
85  $ 1,074,837   $ 

Accumulated 
Other 
Comprehensive 
Income (Loss) 

Retained 
Deficit 

Total 

871   $  (959,038 ) $  116,755  

Balances - December 31, 2013 

Net issuance of restricted stock awards and recognition of 
stock-based compensation 
Contribution of services 
Warrants issued associated with Contingent Equity 
Agreement 
Warrants exercised associated with the Thermo Loan 
Agreement 
Proceeds received associated with Section 16b gains 
recognized by Thermo 
Common stock issued in connection with conversions of 
8.00% Notes Issued in 2009 
Common stock issued in connection with conversions of 
2013 8.00% Notes 
Warrants exercised associated with the 8.00% Notes 
Issued in 2009 
Issuance of stock to vendor 
Issuance of stock for employee stock option exercises 
Issuance of stock through employee stock purchase plan 
Issuance of stock in connection with contingent 
consideration 
Other comprehensive  loss 
Net loss 

Balances - December 31, 2014 

Net issuance of restricted stock awards and recognition of 
stock-based compensation 
Contribution of services 
Issuance of stock for employee stock option exercises 
Issuance of stock through employee stock purchase plan 
Common stock issued in connection with conversions of 
2013 8.00% Notes 
Issuance of stock in connection with contingent 
consideration 
Issuance of stock to Terrapin 
Issuance of stock to vendor 
Other comprehensive loss 
Net income 

Balances – December 31, 2015 

Net issuance of restricted stock awards and recognition of 
stock-based compensation 
Contribution of services 
Issuance of stock for employee stock option exercises 
Issuance of stock through employee stock purchase plan 
Issuance of stock to Thermo from exercise of warrants 
Issuance of stock to Terrapin 
Issuance of stock for legal settlement 
Other comprehensive loss 
Net loss 

672 
—  

11,276 

4,206 

— 

47,067 

46,353 

38,200 
2,765  
1,900  
306  

750 
—  
—  
998,387  

600 
—  
303  
321  

— 
—  

— 

— 

— 

5 

5 

4 
—  
—  
—  

4,217 
548  

112 

42 

93 

114,206 

161,843 

132,098 
11,722  
1,323  
538  

2,040 
— 
—  
—  
—  
—  
99   1,503,619  

— 
—  
—  
—  

2,780 
548  
169  
918  

10,887 

1 

27,247 

174 
20,403  
7,382  
—  
—  
1,038,457  

3,246 
—  
177  
723  
13,620  
49,072  
1,316  
—  
—  

481 
— 
38,998  
2  
16,683  
1  
—  
—  
—  
—  
103   1,591,443  

4,136 
548  
97  
1,086  
2,615  
47,995  
1,395  
—  
—  

— 
—  
—  
—  
2  
5  
—  
—  
—  
110  $ 1,649,315   $ 

Balances – December 31, 2016 

1,106,611  $ 

See accompanying notes to Consolidated Financial Statements. 

61 

— 
—  

— 

— 

— 

4,217 
548  

112 

42 

93 

— 

114,211 

— 

161,848 

— 
—  
—  
—  

132,102 
11,722  
1,323  
538  

— 
—  

— 

— 

— 

— 

— 

— 
—  
—  
—  

— 

(3,769 ) 
—  

— 
—  
(462,866 ) 

(2,898 )  (1,421,904 ) 

— 
—  
—  
—  

— 

— 
—  
—  
—  

— 

— 
—  
—  
(1,935 ) 
—  

— 
—  
—  
—  
72,322  
(4,833 )  (1,349,582 ) 

2,040 

(3,769 ) 
(462,866 ) 
78,916  

2,780 
548  
169  
918  

27,248 

481 
39,000  
16,684  
(1,935 ) 
72,322  
237,131  

— 
—  
—  
—  
—  
—  
—  
(545 ) 
—  

4,136 
— 
548  
—  
97  
—  
1,086  
—  
2,617  
—  
48,000  
—  
1,395  
—  
—  
(545 ) 
(132,646 ) 
(132,646 ) 
(5,378 ) $ (1,482,228 ) $  161,819  

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
GLOBALSTAR, INC. 
CONSOLIDATED STATEMENTS OF CASH FLOWS 
(In thousands) 

Year Ended December 31, 

2016 

2015 

2014 

$ 

(132,646 )   $ 

72,322    $ 

(462,866 ) 

Cash flows provided by (used in) operating activities: 
Net income (loss) 

Adjustments to reconcile net income (loss) to net cash provided by (used in) 
operating activities: 

Depreciation, amortization, and accretion 

Change in fair value of derivative assets and liabilities 

Stock-based compensation expense 

Amortization of deferred financing costs 

Reduction in the value of long-lived assets and inventory 

Provision for bad debts 

Noncash interest and accretion expense 

Loss on extinguishment of debt 

Change in fair value related to equity issuance 

Noncash expense related to legal settlement 

Reversal of uncertain tax position 

Unrealized foreign currency (gain) loss 

Other, net 

Changes in operating assets and liabilities: 

Accounts receivable 

Inventory 

Prepaid expenses and other current assets 

Other assets 

Accounts payable and accrued expenses 

Payables to affiliates 

Other non-current liabilities 

Deferred revenue 

Net cash provided by operating activities 

Cash flows used in investing activities: 

Second-generation network costs (including interest) 

Property and equipment additions 

Purchase of intangible assets 

Investment in businesses 

Change in restricted cash 

Net cash used in investing activities 

Cash flows provided by (used in) financing activities: 
Principal payments of the Facility Agreement 

Proceeds from issuance of stock to Terrapin 

Payment of deferred financing costs 

Proceeds from issuance of common stock and exercise of options and warrants 

Net cash provided by financing activities 

Effect of exchange rate changes on cash 

Net increase (decrease) in cash and cash equivalents 
Cash and cash equivalents, beginning of period 

Cash and cash equivalents, end of period 

$ 

62 

77,390   
41,531   
4,858   
9,165   
350   
1,256   
11,195   
—   
(2,400 )  
1,094   
(6,317 )  
144   
1,154   

(2,196 )  
4,571   
(488 )  
(469 )  
102   
(307 )  
(1,163 )  
1,989   
8,813   

(13,170 )  
(9,385 )  
(1,996 )  
—   
(65 )  
(24,616 )  

(32,835 )  
48,000   
—   
3,337   
18,502   
55   
2,754   
7,476   
10,230    $ 

77,247   
(181,860 )  
2,955   
9,722   
—   
3,357   
11,103   
2,254   
6,663   
—   
—   
(3,597 )  
(11 )  

(3,454 )  
1,118   
326   
(774 )  
702   
135   
1,332   
2,622   
2,162   

(25,195 )  
(5,523 )  
(2,520 )  
(240 )  
—   
(33,478 )  

(6,450 )  
39,000   
—   
726   
33,276   
(1,605 )  
355   
7,121   
7,476    $ 

86,146  
286,049  
3,400  
10,043  
21,768  
2,281  
16,214  
39,846  
748  
400  
—  
(4,059 ) 
545  

(2,200 ) 
4,187  
(1,339 ) 
202  
(1,725 ) 
279  
(619 ) 
4,681  
3,981  

(14,604 ) 

(3,277 ) 

(1,396 ) 
—  
—  

(19,277 ) 

(4,046 ) 
—  
(164 ) 
9,547  
5,337  
(328 ) 

(10,287 ) 
17,408  
7,121  

 
 
 
 
 
 
   
   
 
   
   
 
   
   
 
   
   
 
   
   
 
 
   
   
Supplemental disclosure of cash flow information: 

Cash paid for: 

Interest 

Income taxes 

Supplemental disclosure of non-cash financing and investing activities: 

Increase in capitalized accrued interest for second-generation network costs 

Increase in accrued second-generation network costs 

Capitalized accretion of debt discount and amortization of prepaid financing 
costs 
Payments made in convertible notes and common stock 

Principal amount of debt converted into common stock 

Reduction of debt discount and issuance costs due to note conversions 

Fair value of common stock issued upon conversion of debt 

Reduction in derivative liability due to conversion of debt 

Fair value of common stock issued to vendor for payment of invoices 

Increase of principal amount of Thermo Loan Agreement 

Issuance of common stock for legal settlement 

$ 

21,783    $ 
171   

19,683    $ 
445   

3,235   
1,616   

4,401 
—   
—   
—   
—   
—   
—   
—   
1,395   

2,247   
—   

3,346 
921   
6,491   
2,085   
26,669   
20,008   
16,683   
6,000   
—   

20,216  
61  

1,684  
—  

2,708 
3,974  
76,532  
28,249  
271,982  
308,234  
10,687  
—  
—  

See accompanying notes to Consolidated Financial Statements. 

63 

 
 
   
   
 
   
   
 
   
   
 
 
 
 
 
 
 
 
GLOBALSTAR, INC. 

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  

Business 

Globalstar, Inc. (“Globalstar” or the  “Company”) was formed as a Delaware limited liability company in November 2003 
and  was  converted  into  a  Delaware  corporation on  March 17, 2006.    Globalstar  provides  Mobile  Satellite  Services  (“MSS”) 
including voice and data communications services through its global satellite network. Thermo Capital Partners LLC, through 
its affiliates (collectively, “Thermo”), is the principal owner and largest stockholder of Globalstar. The Company's Executive 
Chairman  and  Chief  Executive  Officer  controls  Thermo.  Two  other  members  of  the  Company's  Board  of  Directors  are  also 
directors, officers or minority equity owners of various Thermo entities. 

The  Company’s  satellite  communications  business,  by  providing  critical  mobile  communications  to  subscribers,  serves 
principally the following markets: recreation and personal; government; public safety and disaster relief; oil and gas; maritime 
and fishing; natural resources, mining and forestry; construction; utilities; and transportation. 

Globalstar currently provides the following communications services via satellite which are available only with equipment 

designed to work on the Globalstar network: 

two-way voice communication and data transmissions (“Duplex”) using mobile or fixed devices; and 

•  
•   one-way data transmissions using a mobile or fixed device that transmits its location and other information to a central 

monitoring station, including certain SPOT and Simplex products. 

Globalstar  provides  Duplex,  SPOT  and  Simplex  products  and  services  to  customers  directly  and  through  a  variety  of 

independent agents, dealers and resellers, and independent gateway operators (“IGOs”). 

Use of Estimates in Preparation of Financial Statements 

The preparation of Consolidated Financial Statements in conformity  with accounting principles generally accepted in the 
United  States  of America  ("U.S.  GAAP")  requires  management  to  make  estimates  and  assumptions  that  affect  the  reported 
amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the 
reported  amounts  of  revenues  and  expenses  during  the  reporting  period. Actual  results  could  differ  from  estimates.  Certain 
reclassifications have been made to prior year Consolidated Financial Statements to conform to current year presentation. The 
Company  evaluates  estimates  on  an  ongoing  basis.  Significant  estimates  include  the  value  of  derivative  instruments,  the 
allowance for doubtful accounts, the net realizable value of inventory, the useful life and value of property and equipment, the 
value of stock-based compensation, and income taxes. 

Principles of Consolidation 

The  Consolidated  Financial  Statements  include  the  accounts  of  Globalstar  and  all  its  subsidiaries.  All  significant 

intercompany transactions and balances have been eliminated in the consolidation. 

Cash and Cash Equivalents 

Cash and cash equivalents consist of cash on hand and highly liquid investments with original maturities of three months or 

less. 

64 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Restricted Cash 

Restricted cash is comprised of funds held in escrow by the agent for the Company’s senior secured facility agreement (the 
“Facility Agreement”)  to  secure  the  Company’s  principal  and  interest  payment  obligations  related  to  its  Facility Agreement. 
The  Company  classifies  restricted  cash  for  certain  debt  instruments  consistent  with  the  classification  of  the  related  debt 
outstanding at the end of the reporting period. 

Concentration of Credit Risk 

Financial instruments that potentially subject the Company to significant concentrations of credit risk consist principally of 
cash and cash equivalents and restricted cash. Cash and cash equivalents and restricted cash consist primarily of highly liquid 
short-term investments deposited with financial institutions that are of high credit quality. 

Accounts and Notes Receivable 

Accounts receivable are uncollateralized,  without interest and consist primarily of receivables from the  sale  of Globalstar 
services and equipment. The Company performs ongoing credit evaluations of its customers  and records specific allowances 
for bad debts based on factors such as current trends, the length of time the receivables are past due and historical collection 
experience.  Accounts  receivable  are  considered  past  due  in  accordance  with  the  contractual  terms  of  the  arrangements. 
Accounts receivable balances that are determined likely to be uncollectible are included in the allowance for doubtful accounts. 
After attempts to collect a receivable have failed, the receivable is written off against the allowance. 

The following is a summary of the activity in the allowance for doubtful accounts (in thousands): 

Balance at beginning of period 
Provision, net of recoveries 
Write-offs and other adjustments 

Balance at end of period 

Year Ended December 31, 

2016 

2015 

2014 

$ 

$ 

5,270     $ 
1,256    
(2,560 )  
3,966     $ 

4,788     $ 
2,782    
(2,300 )  
5,270     $ 

7,419  
2,281  
(4,912 ) 
4,788  

During  2014,  the  Company  deactivated  approximately  26,000  subscribers  in  its  Duplex  subscriber  base  who  were  either 
suspended  or  non-paying.  The  increase  in  write-offs  and  other  adjustments  in  2014  reflect  the  balances  related  to  these 
accounts. 

From time to time, the Company enters into notes receivable with certain customers that are included in other current assets. 
The Company also monitors collection of its notes receivable. During 2015, the Company recorded an additional provision for 
bad  debts  of  $0.6  million  related  to  a  specific  note  receivable  balance.  During  2016,  the  Company  recovered  approximately 
$0.5 million related to the specific customer balance previously reserved in 2015.  

Inventory 

Inventory  consists  primarily  of  purchased  products.  Inventory  is  stated  at  the  lower  of  cost  or  market  value.  Cost  is 
computed using the first-in, first-out (FIFO) method. Inventory write downs are measured as the difference between the cost of 
inventory and the market value, and are recorded as a cost of subscriber equipment sales - reduction in the value of inventory in 
the Company’s Consolidated Financial Statements. At the point of any inventory write down to market, a new, lower cost basis 
for that inventory is established, and any subsequent changes in facts and circumstances do not result in the restoration of the 
former cost basis or increase in that newly established cost basis. Product sales and returns from the previous 12 months and 
future demand forecasts are reviewed and excess and obsolete inventory is written off.  

65 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
During  the  years  ended  December  31,  2016  and  2015,  no  write  down  of  inventory  was  required.  In  the  year  ended 
December 31, 2014, the Company wrote down the  value of inventory by $21.7 million after evaluating its Duplex inventory 
and estimating the timing of  new product launches. The assessment indicated that there  was an excess of Duplex equipment 
included in inventory on hand based on the sales run-rate at the time of the assessment. Additionally, the Company's business 
plan contemplates using Hughes-based technology in future product development. As a result, much of the raw material held by 
Qualcomm is not likely to be used in the future production of additional inventory and was impaired. 

Property and Equipment 

The  Globalstar  System  includes  costs  for  the  design,  manufacture,  test,  and  launch  of  a  constellation  of  low  earth  orbit 
(the  “Ground 

(the  “Space  Component”),  and  primary  and  backup  control  centers  and  gateways 

satellites 
Component”).  Property and equipment is stated at cost, net of accumulated depreciation. 

Costs  associated  with  the  design,  manufacture,  test  and  launch  of  the  Company’s  Space  and  Ground  Components  are 
capitalized.  Capitalized  costs  associated  with  the  Company’s  Space  Component,  Ground  Component,  and  other  assets  are 
tracked by fixed asset category and are allocated to each asset as it comes into service. When a second-generation satellite was 
incorporated into the second-generation constellation, the Company began depreciation on the date the satellite was placed into 
service, which was the point that the satellite reached its orbital altitude, over its estimated depreciable life. 

The Company capitalizes interest costs associated with the costs of assets in progress, including primarily the construction 
of its Space and Ground Components. Capitalized interest is added to the cost of the underlying asset and is amortized over the 
depreciable life of the asset after it is placed into service. As the Company’s construction in progress increases, specifically due 
to the Company incurring costs related to the second-generation upgrades to its Ground Component, the Company capitalizes 
more interest, resulting in a lower amount of interest expense recognized under U.S. GAAP. As these upgrades are completed 
and placed into service, construction in progress will decrease and less interest will be capitalized. 

Depreciation is provided using the straight-line method over the estimated useful lives of the respective assets as follows: 

Space Component - 15 years from the commencement of service 
Ground Component - Up to 15 years from commencement of service 
Software, Facilities & Equipment - 3 to 10 years 
Buildings - 18 years 
Leasehold Improvements - Shorter of lease term or the estimated useful lives of the improvements 

The Company evaluates and revises the estimated depreciable lives assigned to property and equipment based on changes in 
facts  and  circumstances. When  changes  are  made  to  estimated  useful  lives,  the  remaining  carrying  amounts  are  depreciated 
prospectively over the remaining useful lives. 

For assets that are sold or retired, including satellites that are de-orbited and no longer providing services, the estimated cost 

and accumulated depreciation is removed from property and equipment. 

The  Company assesses the impairment of long-lived assets  when indicators of impairment are present.  Recoverability of 
assets is measured by comparing the carrying amounts of the assets to the estimated future undiscounted cash flows, excluding 
financing costs. If the Company determines that an impairment exists, any related impairment loss is estimated based on fair 
values. The Company records losses from the in-orbit failure of a satellite in the period it is determined that the satellite is not 
recoverable. 

66 

 
 
 
 
 
 
 
 
 
 
 
Derivative Instruments 

The  Company  enters  into  financing  arrangements  that  are  hybrid  instruments  that  contain  embedded  derivative  features. 
Derivative instruments are recognized as either assets or liabilities in the consolidated balance sheets and are measured at fair 
value with gains or losses recognized in earnings. The Company determines the fair value of derivative instruments based on 
available market data using appropriate valuation models. 

Deferred Financing Costs 

Deferred  financing  costs  are  those  costs  directly  incurred  in  obtaining  long-term  debt.  These  costs  are amortized  as 
additional interest expense over the term of the corresponding debt, or until the first put option date for the Company’s 8.00% 
Convertible  Senior  Notes  Issued  in  2013  (“2013  8.00%  Notes”).  Deferred  financing  costs  are  recorded  on  the  Company's 
consolidated balance sheets as a reduction in the carrying amount of the related debt liability. The Company classifies deferred 
financing  costs  consistent  with  the  classification  of  the  related  debt  outstanding  at  the  end  of  the  reporting  period.  As  of 
December 31, 2016 and 2015, the Company had net deferred financing costs of $45.7 million and $57.9 million, respectively.  

Fair Value of Financial Instruments 

The carrying amount of accounts receivable and accounts payable is equal to or approximates fair value. 

The Company believes it is not practicable to determine the fair value of the Facility Agreement. Unlike typical long-term 
debt,  interest  rates  and  other  terms  for  long-term  debt  are  not  readily  available  and  generally  involve  a  variety  of  factors, 
including  due  diligence  by  the  debt  holders.  For  the  Company's  other  debt  instruments,  which  include  the  Thermo  Loan 
Agreement and 2013 8.00% Notes, the fair value of debt is calculated using inputs consistent with those used to calculate the 
fair value of the derivatives embedded in these instruments.  

Litigation, Commitments and Contingencies 

The Company is subject to various claims and lawsuits that arise in the ordinary course of business. Estimating liabilities 
and costs associated with these matters requires judgment and assessment based on professional knowledge and experience of 
our  management and legal counsel. The ultimate  resolution of any such exposure  may  vary  from earlier estimates as  further 
facts and circumstances become known. 

Gain/Loss on Extinguishment of Debt 

Gain or loss on extinguishment of debt generally is recorded upon an extinguishment of a debt instrument or the conversion 
of certain of the Company’s convertible notes. Gain or loss on extinguishment of debt is calculated as the difference between 
the reacquisition price and net carrying amount of the debt and is recorded as an extinguishment gain or loss in the Company’s 
consolidated statement of operations. 

Revenue Recognition and Deferred Revenue 

Revenue  consists  primarily  of  satellite  voice  and  data  service  revenue  and  revenue  generated  from  the  sale  of  fixed  and 
mobile  devices  as  well  as  other  products  and  accessories.  The  Company  also  recognizes  revenue  from  certain  engineering 
service  contracts  as  described  below.  Revenue  is  recognized  when  services  are  rendered,  assuming  all  recognition  criteria  is 
met  under  applicable  accounting  guidance.  Customer  payments  received  in  advance  of  the  corresponding  service  period  are 
recorded as deferred revenue. Upon activation of a Globalstar device, certain customers are charged an activation fee, which is 
recognized over the term of the expected customer life. Credits granted to customers are expensed or charged against revenue 
or accounts receivable upon issuance. 

67 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Estimates  related  to  earned  but  unbilled  service  revenue  are  calculated  using  current  subscriber  data,  including  plan 

subscriptions and usage between the end of the billing cycle and the end of the period. 

Subscriber  acquisition  costs,  including  dealer  and  internal  sales  commissions  and  certain  other  costs,  are  expensed  at  the 

time of the related sale, except when related to multiple-element arrangement contracts as discussed below. 

The Company does not record sales taxes, telecommunication taxes or other governmental fees collected from customers in 

revenue. 

Duplex  Service  Revenue.  The  Company  recognizes  revenue  for  monthly  access  fees  in  the  period  services  are 
rendered.  Access fees represent the minimum monthly charge for each line of service based on its associated rate plan.  The 
Company  also  recognizes  revenue  for  airtime  minutes  in  excess  of  the  monthly  access  fees  in  the  period  such  minutes  are 
used. Under certain annual plans where customers prepay for a predetermined amount of minutes, revenue is deferred until the 
minutes are used or the prepaid time period expires. Unused minutes are accumulated until they expire, usually one year after 
activation,  at  which  point  we  recognize  revenue  for  any  remaining  unused  minutes. The  Company  offers  other  annual  plans 
whereby the customer is charged an annual fee to access the Company’s system.  These fees are recognized on a straight-line 
basis over the term of the plan.  In some cases, the Company charges a per minute rate whereby it recognizes the revenue when 
each minute is used. 

SPOT and Simplex Service Revenue. The Company sells SPOT and Simplex services as monthly, annual or multi-year plans 
and  recognizes  revenue  ratably  over  the  service  term  or  as  service  is  used,  beginning  when  the  service  is  activated  by  the 
customer. 

Independent  Gateway  Operator  ("IGO")  Service  Revenue.  The  Company  owns  and  operates  its  satellite  constellation  and 
earns a portion of its revenues through the sale of airtime minutes or data on a wholesale basis to IGOs. Revenue from services 
provided to IGOs is recognized based upon airtime minutes or data packages used by customers of the IGOs and in accordance 
with contractual fee arrangements. 

 Equipment  Revenue.  Subscriber  equipment  revenue  represents  the  sale  of  fixed  and  mobile  user  terminals,  SPOT  and 
Simplex products, and accessories. The Company recognizes revenue upon shipment provided title and risk of loss have passed 
to the customer, persuasive evidence of an arrangement exists, the fee is fixed and determinable and collection is probable. 

Other  Service  Revenue.  The  Company  provides  certain  engineering  services  to  assist  customers  in  developing  new 
applications  related  to  its  system.  The  revenues  associated  with  these  services  are  generally  recorded  when  the  services  are 
rendered, and the expenses are recorded when incurred. 

Multiple-Element Arrangement Contracts. At times, the Company will sell subscriber equipment through  multiple-element 
arrangement contracts with services. When the Company sells subscriber equipment and services in bundled arrangements and 
determines  that  it  has  separate  units  of  accounting,  the  Company  will  allocate  the  bundled  contract  price  among  the  various 
contract  deliverables  based  on  each  deliverable’s  relative  fair  value.  The  Company  will  determine  vendor  specific  objective 
evidence  of  fair  value  by  assessing  sales  prices  of  subscriber  equipment  and  services  when  they  are  sold  to  customers  on  a 
stand-alone  basis.  Initial  direct  costs  incurred  related  to  these  contracts  will  be  deferred  to  the  extent  they  exceed  the  profit 
margin recognized at the time of sale. 

68 

 
 
 
 
 
 
 
 
 
 
Stock-Based Compensation 

The  Company  recognizes  compensation  expense  in  the  financial  statements  for  both  employee  and  non-employee  share-
based awards based on the grant date fair value of those awards. The Company uses the Black-Scholes option pricing model to 
estimate fair values of share-based awards. Option pricing models, including the Black-Scholes model, require the use of input 
estimates  and  assumptions,  including  expected  volatility,  term,  and  risk-free  interest  rate.  The  assumptions  for  expected 
volatility  and  expected  term  most  significantly  affect  the  estimated  grant-date  fair  value.  The  Company's  estimate  of  the 
forfeiture rate of its share-based awards also impacts the timing of expense recorded over the vesting period of the award. The 
Company's estimate for pre-vesting forfeitures is recognized over the requisite service periods of the awards on a straight-line 
basis, which is generally commensurate with the vesting term. See Note 14: Stock Compensation for a description of methods 
used  to  determine  the  Company's  assumptions.  If  the  Company  determined  that  another  method  used  to  estimate  expected 
volatility  or  expected  life  was  more  reasonable  than  its  current  methods,  or  if  another  method  for  calculating  these  input 
assumptions was prescribed by authoritative guidance, the estimated fair value calculated for share-based awards could change 
significantly. Higher volatility and longer expected lives result in increases to share-based compensation determined at the date 
of grant.  

For the year ended December 31, 2016, the Company adopted ASU No. 2016-09, Compensation-Stock Compensation. The 

adoption of this standard did not have a material effect on its consolidated financial statements and related disclosures. 

Foreign Currency 

The  functional  currency  of  the  Company’s  foreign  consolidated  subsidiaries  is  their  local  currency,  unless  the  subsidiary 
operates in a hyperinflationary economy, such as Venezuela. Assets and liabilities of its foreign subsidiaries are translated into 
United States dollars based on exchange rates at the end of the reporting period. Income and expense items are translated at the 
average  exchange  rates  prevailing  during  the  reporting  period. For  2016,  2015  and  2014,  the  foreign  currency  translation 
adjustments were losses of $0.8 million, $2.7 million and $1.3 million, respectively.  

Foreign  currency  transaction  gains/losses  were  a  $0.2  million  loss,  a  $3.7  million  gain  and  a  $4.1  million  gain  for  2016, 

2015, and 2014, respectively. These were classified as other income (expense) on the consolidated statement of operations. 

Effective July 1, 2015 the Company began using the SIMADI exchange rate published by the Central Bank of Venezuela to 
remeasure  its  Venezuelan  subsidiary's  bolivar  based  transactions  and  net  monetary  assets  in  U.S.  dollars.  The  Company 
determined, based upon its specific facts and circumstances, that the SIMADI rate (renamed the DICOM rate in March 2016) is 
the  most  appropriate  rate  for  financial  reporting  purposes,  instead  of  the  official  exchange  rate  of  6.3  previously  used.  The 
Company  continues  to  monitor  the  significant  uncertainty  surrounding  current Venezuela  exchange  mechanisms.  Included  in 
the  foreign  currency  gain  (loss)  recorded  during  the  third  quarter  of  2015  was  a  $1.9  million  loss  related  to  its  Venezuelan 
subsidiary resulting from this change in exchange rate.  

Asset Retirement Obligation 

Liabilities arising from legal obligations associated with the retirement of long-lived assets are measured at fair value and 
recorded as a liability. Upon initial recognition of a liability for retirement obligations, the Company records an asset, which is 
depreciated over the life of the asset to be retired. Accretion of the asset retirement obligation liability and depreciation of the 
related  assets  are  included  in  depreciation,  amortization  and  accretion  in  the  accompanying  consolidated  statements  of 
operations. 

The  Company  capitalizes,  as  part  of  the  carrying  amount,  the  estimated  costs  associated  with  the  eventual  retirement  of 
gateways owned by the Company. As of December 31, 2016 and 2015, the Company had accrued approximately $1.4 million 
and $1.3 million, respectively, for asset retirement obligations. The Company believes this estimate will be sufficient to satisfy 
the Company’s obligation under leases to remove the gateway equipment and restore the sites to their original condition. 

69 

 
 
 
 
 
 
 
 
 
 
 
Warranty Expense 

Warranty terms extend from 90 days on equipment accessories to one year for fixed and mobile user terminals. A provision 
for  estimated  future  warranty  costs  is  recorded  as  cost  of  sales  when  products  are  shipped.  Warranty  costs  are  based  on 
historical trends in  warranty  charges as a percentage of  gross product shipments. The resulting accrual is reviewed regularly 
and periodically adjusted to reflect changes in warranty cost estimates. 

Research and Development Expenses 

Research and development costs  were $2.1  million, $1.9  million and $0.5 million for 2016, 2015 and 2014, respectively. 
These costs are expensed as incurred as cost of services and primarily include the cost of new product development, chip set 
design, software development and engineering. 

Advertising Expenses 

Advertising costs were $4.1 million, $3.4 million and $2.6 million for 2016, 2015, and 2014, respectively. These costs are 

expensed as incurred as marketing, general and administrative expenses. 

Income Taxes 

The Company is taxed as a C corporation for U.S. tax purposes. The Company recognizes deferred tax assets and liabilities 
for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and 
liabilities  and  their  respective  tax  basis,  operating  losses  and  tax  credit  carryforwards.  The  Company  measures  deferred  tax 
assets and liabilities using tax rates expected to apply to taxable income in the years in which those temporary differences  are 
expected to be recovered or settled. The Company recognizes the effect on deferred tax assets and liabilities of a change in tax 
rates in income in the period that includes the enactment date. 

The Company also recognizes valuation allowances to reduce deferred tax assets to the amount that is more likely than not 
to  be  realized.  In  assessing  the  likelihood  of  realization,  management  considers:  (i)  future  reversals  of  existing  taxable 
temporary differences; (ii) future taxable income exclusive of reversing temporary differences and carryforwards; (iii) taxable 
income in prior carry-back year(s) if carry-back is permitted under applicable tax law; and (iv) tax planning strategies. 

Comprehensive Income (Loss) 

All components of comprehensive income (loss), including the minimum pension liability adjustment and foreign currency 
translation  adjustment,  are  reported  in  the  financial  statements  in  the  period  in  which  they  are  recognized.  Comprehensive 
income  (loss)  is  defined  as  the  change  in  equity  during  a  period  from  transactions  and  other  events  and  circumstances  from 
non-owner sources. 

Earnings (Loss) Per Share 

The Company is required to present basic and diluted earnings (loss) per share. Basic earnings (loss) per share is computed 
by dividing income (loss) available to common stockholders by the weighted average number of common shares outstanding 
during the period. For 2016 and 2014, diluted net loss per share of common stock was the same as basic net loss per share of 
common  stock  because  the  effects  of  potentially  dilutive  securities  were  anti-dilutive.  Potentially  dilutive  securities  include 
primarily outstanding stock-based awards, convertible notes, warrants and shares issuable pursuant to the Company's Employee 
Stock Purchase Plan. 

70 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Intangible and Other Assets 

The gross carrying amount and accumulated amortization of the Company's intangible assets subject to amortization consist 

of the following (in thousands): 

Developed technology 
Customer relationships 

Trade name 

December 31, 2016 

December 31, 2015 

Gross Carrying 
Amount 

Accumulated 
Amortization 

Gross Carrying 
Amount 

Accumulated 
Amortization 

$ 

$ 

6,003    $ 
2,100    
200    
8,303    $ 

(4,740 )  $ 
(2,081 )  

(200 )  

(7,021 )  $ 

5,861    $ 
2,100    
200    
8,161    $ 

(4,485 ) 
(2,047 ) 

(200 ) 

(6,732 ) 

For 2016 and 2015, the Company recorded amortization expense on these intangible assets of $0.3 million and $0.4 million, 
respectively. Amortization expense is recorded in operating expenses in the Company’s consolidated statements of operations. 
Estimated annual amortization of intangible assets is approximately $0.2 million for each of 2017 and 2018 and $0.1 million 
each  for  2019,  2020  and  2021,  excluding  the  effects  of  any  acquisitions,  dispositions  or  write-downs  subsequent  to 
December 31, 2016. 

In addition, the Company has intangible assets not subject to amortization consisting primarily of costs associated with the 
efforts  related  to  the  Company's  petition  to  the  Federal  Communications  Commission  ("FCC")  to  use  its  licensed  MSS 
spectrum to provide terrestrial wireless services. The total carrying amount of these costs was $5.6 million and $4.4 million at 
December 31,  2016  and  2015,  respectively.  The  Company  assesses  these  intangible  assets  for  impairment  annually  or  more 
frequently if events or changes in circumstances indicate that it is more likely than not that the asset is impaired. In assessing 
whether it is more likely than not that such an asset is impaired, the Company assesses relevant events and circumstances that 
could affect the significant inputs  used to determine  the  fair value of the asset.  In November 2016, the Company revised its 
original proposal to the FCC to request terrestrial use of only its 11.5 MHz of licensed spectrum in the 2.4 GHz band. For the 
year ended December 31, 2016, the Company recorded an impairment of $0.4 million related the portion of its efforts specific 
to the Company's original proposed rules to use 22 MHz, which includes both its licensed spectrum and the adjacent unlicensed 
spectrum,  to  provide  terrestrial  wireless  services.  The  Company  recorded  this  impairment  on  its  consolidated  statements  of 
operations as a reduction in the value of long-lived assets for the year ended December 31, 2016. As previously discussed in 
Part I: Item 1. Business, the revised proposed rules were adopted in December 2016. 

The  Company  assesses  the  impairment  of  intangible  and  other  assets  when  indicators  of  impairment  are  present.  If  the 

Company determines that an impairment exists, any related loss is estimated based on fair values. 

Recently Issued Accounting Pronouncements 

In  May  2014,  the  Financial  Accounting  Standards  Board  ("FASB")  issued  Accounting  Standards  Updates  ("ASU")  No. 
2014-09, Revenue from Contracts with Customers. ASU 2014-09 has been modified multiple times since its initial release. This 
ASU outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers 
and  will  replace  most  existing  revenue  recognition  guidance  in  U.S.  GAAP  when  it  becomes  effective.  ASU  2014-09,  as 
amended, becomes effective for annual reporting periods beginning after December 15, 2017. Early adoption is permitted. The 
Company is currently evaluating the impact that this standard will have on its financial statements and related disclosures. The 
most  significant  changes  to  the  Company's  revenue  recognition  accounting  policies  will  be  related  to  1)  the  allocation  and 
timing of revenue recognized between service revenue and subscriber equipment sales and 2) the deferment of certain contract 
acquisition costs and the recognition of these costs over a customer's contract period or over a customer's expected life. The 
standard permits the use of either the retrospective or cumulative effect transition method. The Company has not yet selected a 
transition method. 

71 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
In August 2014, the FASB issued ASU No. 2014-15, Presentation of Financial Statements - Going Concern (Subtopic 205-
40):  Disclosure  of  Uncertainties  about  an  Entity’s Ability  to  Continue as  a  Going  Concern. ASU  2014-15  describes how  an 
entity’s  management  should  assess,  considering  both  quantitative  and  qualitative  factors,  whether  there  are  conditions  and 
events that raise substantial doubt about an entity’s ability to continue as a going concern within one year after the date that the 
financial  statements  are  issued,  which  represents  a  change  from  the  existing  literature  that  requires  consideration  about  an 
entity’s ability to continue as a going concern within one year after the balance sheet date. The Company adopted this standard 
during  the  fourth  quarter  of  2016.  The  implementation  of  this  standard  did  not  have  a  material  impact  on  its  consolidated 
financial statements and related disclosures. 

In  July  2015,  the  FASB  issued ASU  No.  2015-11,  Simplifying  the  Measurement  of  Inventory. ASU  2015-11  requires that 
inventory within the scope of the guidance be measured at the lower of cost and net realizable value. Inventory measured using 
last-in,  first-out  (LIFO)  and  retail  inventory  method  (RIM)  are  excluded  from  this  new  guidance.  This  ASU  replaces  the 
concept of market with the single measurement of net realizable value and is intended to create efficiencies for preparers and 
more closely align U.S. GAAP with IFRS. This ASU is effective for public business entities in fiscal years and interim periods 
within those years, beginning after December 15, 2016. Prospective application is required and early adoption is permitted as of 
the beginning of an interim or annual reporting period. This ASU will not have a material effect on the Company's consolidated 
financial statements and related disclosures. 

In November 2015, the FASB issued ASU. No. 2015-17, Balance Sheet Classification of Deferred Taxes. ASU No. 2015-
17  simplifies  the  presentation  of  deferred  taxes  on  the  balance  sheet  by  requiring  classification  of  all  deferred  tax  items  as 
noncurrent  including  valuation  allowances  by  jurisdiction.  The  ASU  is  effective  for  public  entities  for  annual  and  interim 
periods  beginning  after  December  15,  2016,  and  interim  periods  within  those  annual  reporting  periods.  Early  adoption  is 
permitted as of the beginning of any interim or annual reporting period. The Company is currently evaluating the impact this 
standard will have on its financial statements and related disclosures, but does not expect the effect to be material. 

In  March  2016,  the  FASB  issued ASU  No.  2016-02,  Leases.  The  main  difference  between  the  provisions  of ASU  No. 
2016-02  and  previous  U.S.  GAAP  is  the  recognition  of  right-of-use  assets  and  lease  liabilities  by  lessees  for  those  leases 
classified as operating leases under previous U.S. GAAP. ASU No. 2016- 02 retains a distinction between finance leases and 
operating  leases,  and  the  recognition,  measurement,  and  presentation  of  expenses  and  cash  flows  arising  from  a  lease  by  a 
lessee  have  not  significantly  changed  from  previous  U.S.  GAAP.  For  leases  with  a  term  of  12  months  or  less,  a  lessee  is 
permitted  to  make  an  accounting  policy  election  by  class  of  underlying  asset  not  to  recognize  right-of-use  assets  and  lease 
liabilities. The accounting applied by a lessor is largely unchanged from that applied under previous U.S. GAAP. In transition, 
lessees  and  lessors  are  required  to  recognize  and  measure  leases  at  the  beginning  of  the  earliest  period  presented  using  a 
modified retrospective approach. This ASU is effective for public business entities in fiscal years, and interim periods within 
those fiscal years, beginning after December 15, 2018. Early adoption is permitted as of the beginning of any interim or annual 
reporting period. The Company has not yet determined the effect of the standard on its ongoing reporting. 

In March 2016, the FASB issued ASU No. 2016-04, Liabilities-Extinguishment of Liabilities: Recognition of Breakage for 
Certain Prepaid Stored Value Products. ASU No. 2016-04 contains specific guidance for the derecognition of prepaid stored-
value product liabilities within the scope of this ASU. This ASU is effective for public entities for annual and interim periods 
beginning after December 15, 2017. Early adoption is permitted as of the beginning of any interim or annual reporting period. 
The  Company  does  not  expect  this  ASU  to  have  a  material  effect  on  its  consolidated  financial  statements  and  related 
disclosures. 

In March 2016, the FASB issued ASU. No. 2016-06, Derivatives and Hedging: Contingent Put and Call Options in Debt 
Instruments. ASU No. 2016-06 clarifies the requirements for assessing whether contingent call (put) options that can accelerate 
the payment of principal on debt instruments are clearly and closely related to their debt hosts. This ASU is effective for public 
entities for annual and interim periods beginning after December 15, 2016. Early adoption is permitted as of the beginning of 

72 

 
 
 
 
 
 
any interim or annual reporting period. The Company does not expect the adoption of this ASU to have a material effect on its 
consolidated financial statements and related disclosures. 

In June 2016, the FASB issued ASU No. 2016-13, Credit Losses, Measurement of Credit Losses on Financial Instruments. 
ASU  No.  2016-13  significantly  changes  how  entities  will  measure  credit  losses  for  most  financial  assets  and  certain  other 
instruments that are not measured at fair value through net income. The standard will replace today’s incurred loss approach 
with  an  expected  loss  model  for  instruments  measured  at  amortized  cost.  Entities  will  apply  the  standard’s  provisions  as  a 
cumulative-effect  adjustment  to  retained  earnings  as  of  the  beginning  of  the  first  reporting  period  in  which  the  guidance  is 
effective. This ASU  is  effective  for  public  entities  for  annual  and  interim  periods  beginning  after  December  15,  2019.  Early 
adoption is permitted for all entities for annual periods beginning after December 15, 2018, and interim periods therein. The 
Company has not yet determined the effect of this standard on its ongoing reporting. 

In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows  - Classification of Certain Cash Receipts 
and  Cash  Payments. ASU  No.  2016-15  is  intended  to  reduce  diversity  in  how  certain  cash  receipts  and  cash  payments  are 
presented  in  the  statement  of  cash  flows.  The  new  guidance  clarifies  the  classification  of  cash  activity  related  to  debt 
prepayment or debt extinguishment costs, settlement of zero-coupon debt instruments, contingent consideration payments made 
after a business combination, proceeds from the settlement of insurance claims, proceeds from the settlement of corporate and 
bank-owned  life  insurance  policies,  distributions  received  from  equity-method  investments,  and  beneficial  interests  in 
securitization transactions. The guidance also describes a predominance principle pursuant to which cash flows with aspects of 
more  than  one  class  that  cannot  be  separated  should  be  classified  based  on  the  activity  that  is  likely  to  be  the  predominant 
source or use of cash flow. This ASU is effective for public entities for annual and interim periods beginning after December 
15, 2017. Early adoption is permitted as of the beginning of any interim or annual reporting period. The Company is currently 
evaluating the impact this standard will have on its financial statements and related disclosures, but does not expect it to have a 
material effect on the Company's consolidated financial statements and related disclosures. 

In October 2016, the FASB issued ASU No. 2016-16, Income Taxes: Intra-Entity Transfers of Assets Other Than Inventory. 
ASU 2016-16 requires entities to account  for the income tax effects of intercompany sales and transfers of assets other than 
inventory  when the transfer occurs rather than current guidance  which requires companies to defer the income tax effects of 
intercompany transfers of assets until the asset has been sold to an outside party or otherwise recognized. This ASU is effective 
for  public  entities  for  annual  and  interim  periods  beginning  after  December  15,  2017.  Early  adoption  is  permitted  as  of  the 
beginning of any interim or annual reporting period. The Company is currently evaluating the impact this standard will have on 
its financial statements and related disclosures. 

In  November  2016,  the  FASB  issued  ASU  No.  2016-18,  Statement  of  Cash  Flows  -  Restricted  Cash.  ASU  2016-18 
requires entities to show the changes in the total of cash, cash equivalents, restricted cash and restricted cash equivalents in the 
statement of cash flows. When cash, cash equivalents, restricted cash and restricted cash equivalents are presented in more than 
one  line  item on the balance  sheet,  a reconciliation of the  totals in the  statement of cash flows to the related captions in  the 
balance sheet is required. This ASU is effective for public entities for annual and interim periods beginning after December 15, 
2017.  Early  adoption  is  permitted  as  of  the  beginning  of  any  interim  or  annual  reporting  period. The  Company  is  currently 
evaluating the impact this standard will have on its financial statements and related disclosures. 

73 

 
 
 
 
 
 
2. PROPERTY AND EQUIPMENT  

Property and equipment consists of the following (in thousands): 

Globalstar System: 

Space component 

First and second-generation satellites in service 

Prepaid long-lead items 

Second-generation satellite, on-ground spare 

Ground component 

Construction in progress: 

Space component 

Ground component 

Next-generation software upgrades 

Other 

Total Globalstar System 
Internally developed and purchased software 

Equipment 

Land and buildings 

Leasehold improvements 

Total property and equipment 
Accumulated depreciation 

Total property and equipment, net 

December 31, 
 2016 

December 31, 
 2015 

$ 

1,211,090     $ 
17,040    
32,481    
48,400    

1,211,768  
17,040  
32,481  
46,870  

81    
207,127    
10,223    
2,299    
1,528,741    
15,005    
9,875    
3,330    
1,893    
1,558,844    
(519,125 )  
1,039,719     $ 

81  
177,780  
3,440  
2,153  
1,491,613  
14,492  
10,802  
3,151  
1,671  
1,521,729  
(444,169 ) 
1,077,560  

$ 

Amounts  in  the  above  table  consist  primarily  of  costs  incurred  related  to  the  construction  of  the  Company’s  second-
generation constellation and ground upgrades. The ground component of construction in progress represents costs  (including 
capitalized interest) associated primarily  with the Company's contracts  with Hughes Network Systems, LLC ("Hughes") and 
Ericsson  Inc.  (“Ericsson”)  to  complete  second-generation  equipment  upgrades  to  the  Company's  ground  infrastructure.  The 
Company expects to begin depreciating these assets in the near future. See Note 6: Commitments for further discussion of these 
contracts. 

Amounts  included  in  the  Company’s  second-generation  satellite,  on-ground  spare  balance  as  of  December 31,  2016  and 
2015, consist primarily of costs related to a spare second-generation satellite that has not been placed in orbit, but is capable of 
being included in a future launch. As of December 31, 2016, this satellite and the prepaid long-lead items ("LLI") have not been 
placed into service; therefore, the Company has not started to record depreciation expense for these items.  

Pursuant  to  the Amended  and  Restated  Contract  for  the  construction  of  Globalstar  Satellites  for  the  Second  Generation 
Constellation between the Company and Thales Alenia Space France ("Thales"), dated and executed in June 2009 (the "2009 
Contract"), the Company paid €12 million in purchase price plus an additional €3.1 million in procurement costs for the LLI to 
be procured by Thales on the Company's behalf. The LLI were to be used in the construction of the Phase 3 satellites for the 
Company. As reflected on the Company's consolidated balance sheets and in the above table, the Company believes that it owns 
the  LLI and that title to the LLI transferred to the  Company upon payment. The Company has asked Thales to turn over the 
LLI.  Despite  historical  statements  to  the  contrary,  Thales  currently  disputes  the  Company's  ownership  of  the  LLI  and  has 
asserted that the Company released its title to the LLI pursuant to that certain Release Agreement, dated as of June 24, 2012, 
which is described more fully in Note 7: Contingencies. Thales further asserts that the LLI belong to Thales and that Thales has 
no  obligation  to  turn  over  possession  of  the  LLI  to  the  Company. The  Company  disputes Thales'  assertions  and  is  currently 
considering its rights and remedies to recover the LLI. At this time, the  Company cannot predict the outcome related to this 

74 

 
 
 
 
 
 
   
 
   
 
   
 
 
 
dispute,  including,  without  limitation,  the  likelihood  of  any  settlement  or  the  probability  of  success  with  respect  to  any 
litigation that the Company may determine to commence with respect to the LLI. 

Capitalized Interest and Depreciation Expense 

The following table summarizes capitalized interest for the periods indicated below (in thousands): 

Interest cost eligible to be capitalized 
Interest cost recorded in interest income (expense), net 

Net interest capitalized 

Year Ended December 31, 

2016 

2015 

2014 

48,095     $ 
(34,108 )  
13,987     $ 

42,749     $ 
(32,609 )  
10,140     $ 

44,854  
(36,909 ) 
7,945  

$ 

$ 

The following table summarizes depreciation expense for the periods indicated below (in thousands): 

Depreciation Expense 

Year Ended December 31, 

2016 

2015 

2014 

$ 

76,960     $ 

76,711     $ 

84,802  

3. LONG-TERM DEBT AND OTHER FINANCING ARRANGEMENTS  

The principal amount and carrying value of long-term debt consists of the following (in thousands): 

December 31, 2016 

December 31, 2015 

Unamortized 
Discount and 
Deferred 
Financing 
Costs 

Principal 
Amount 

Carrying 
Value 

Principal 
Amount 

Unamortized 
Discount and 
Deferred 
Financing 
Costs 

Facility Agreement 
Thermo Loan Agreement 
8.00% Convertible Senior Notes 
Issued in 2013 

Total Debt 
Less: Current Portion 

Long-Term Debt 

$ 

$ 

543,011    $ 
93,962   

17,126 
654,099   
75,755   
578,344    $ 

45,651    $ 
29,615   

2,554 
77,820   
—   
77,820    $ 

497,360    $ 
64,347   

575,846    $ 
83,222   

14,572 
576,279   
75,755   
500,524    $ 

16,747 
675,815   
32,835   
642,980    $ 

57,829    $ 
32,558   

4,307 
94,694   
—   
94,694    $ 

Carrying 
Value 

518,017  
50,663  

12,441 
581,121  
32,835  
548,286  

The principal amounts shown above include payment of in-kind interest, as applicable. The carrying value is net of deferred 
financing costs and any discounts to the loan amounts at issuance, including accretion, as further described below. The current 
portion of long-term debt represents the scheduled principal repayments under the Facility Agreement due within one year of 
the balance sheet date. These short-term debt obligations are significant and the Company believes they will be in excess of its 
cash flows from operations. The Company intends to raise funds in sufficient amounts to make these payments; however, the 
source of funds has not yet been fully arranged. 

As required by U.S. GAAP, the Company adopted the provisions of ASU No. 2015-03, Interest - Imputation of Interest - 
Simplifying  the  Presentation of  Debt  Issue  Costs  during  the  quarter  ended  March  31,  2016. ASU  2015-03  requires  that  debt 
issuance  costs  related  to  a  recognized  debt  liability  be  presented  in  the  consolidated  balance  sheets  as  a  reduction  in  the 
carrying amount of the related debt liability, consistent  with debt discounts. The Company  has applied the provisions of this 
ASU on a retrospective basis, and therefore, the Company has reduced long-term debt on its consolidated balance sheet as of 
December 31, 2015 by $57.9 million of deferred financing costs previously reported as assets. 

75 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Facility Agreement 

In 2009, the Company entered into the Facility Agreement with a syndicate of bank lenders, including BNP Paribas, Natixis, 
Société Générale, Caylon, Crédit Industriel et Commercial as arrangers and BNP Paribas as the security agent and agent. The 
Facility Agreement  was  amended  and  restated  in  July  2013  through  the  Global  Deed  of Amendment  and  Restatement  with 
Thermo and amended and restated through the Second Global Amendment and Restatement Agreement in August 2015. 

The Facility Agreement is scheduled to mature in December 2022. As of December 31, 2016, the Facility Agreement was 
fully  drawn.  Semi-annual  principal  repayments  began  in  December  2014.  Indebtedness  under  the  facility  bears  interest  at  a 
floating rate of LIBOR plus 2.75% through June 2017, increasing by an additional 0.5% each year thereafter to a maximum rate 
of  LIBOR  plus  5.75%. Ninety-five  percent  of  the  Company's  obligations  under  the  Facility  Agreement  are  guaranteed  by 
Bpifrance (formerly COFACE), the French export credit agency. The Company's obligations under the Facility Agreement are 
guaranteed on a senior secured basis by all of its domestic subsidiaries and are secured by a first priority lien on substantially 
all of the assets of the Company and its domestic subsidiaries (other than their FCC licenses), including patents and trademarks, 
100% of the equity of the Company's domestic subsidiaries and 65% of the equity of certain foreign subsidiaries.  

The Facility Agreement contains customary events of default and requires that the Company satisfy various financial and 

non-financial covenants, including the following: 

•  The  Company's  capital  expenditures  do  not  exceed  $13.2 million  for  2016  and  $15.0 million  for  each  year  thereafter. 
Pursuant  to  the  terms  of  the  Facility Agreement,  if,  in  any  relevant  period,  the  capital  expenditures  are  less  than  the 
permitted amount for that relevant period, a permitted excess amount may be added to the maximum amount of capital 
expenditures in the next period; 

•  The Company maintains at all times a minimum liquidity balance of $4.0 million; 

•  The Company achieves for each period the following minimum adjusted consolidated EBITDA (as defined in the 

Facility Agreement) (amounts in thousands): 

Period 

1/1/16-6/30/16 
7/1/16-12/31/16 

1/1/17-6/30/17 

7/1/17-12/31/17 

  $ 
  $ 

  Minimum Amount 
24,502  
32,426  
32,214  
40,646  

  $ 

  $ 

•  The  minimum  adjusted  consolidated  EBITDA  Minimum  Amount  changes  semi-annually  through 

December 31, 2022, for which measurement period the Minimum Amount is $65.7 million. 

•  The Company maintains a minimum debt service coverage ratio of 1.00:1; 

•  The Company maintains a maximum net debt to adjusted consolidated EBITDA ratio of 10.50:1 for the December 31, 
2016 measurement period, decreasing gradually each semi-annual period until the requirement equals 2.50:1 for the five 
semi-annual measurement periods leading up to December 31, 2022; and 

•  The  Company  makes  mandatory  prepayments  in  specified  circumstances  and  amounts,  including  if  the  Company 
generates excess cash flow, monetizes its spectrum rights, receives the proceeds of certain asset dispositions or receives 
more  than  $145.0  million  from  the  sale  of  additional  debt  or  equity  securities  (excluding  the  Thermo  commitments 
described below and the excluded Purchase Agreement Amounts, as defined in the Facility Agreement). 

76 

 
 
 
 
 
 
 
 
 
 
 
 
 
Additionally, the covenants in the Facility Agreement limit the Company's ability to, among other things, incur or guarantee 
additional  indebtedness;  make  certain  investments,  acquisitions  or  capital  expenditures  above  certain  agreed  levels;  pay 
dividends or repurchase or redeem capital stock or subordinated indebtedness; grant liens on its assets; incur restrictions on the 
ability of its subsidiaries to pay dividends or to make other payments to the Company; enter into transactions with its affiliates; 
merge or consolidate with other entities or transfer all or substantially all of its assets; and transfer or sell assets. 

If the Company violates any of these covenants and is unable to obtain a sufficient Equity Cure Contribution (as described 
below) or obtain a waiver, or is unable to  make payments to satisfy its debt obligations under the Facility Agreement and is 
unable  to  obtain  a  waiver,  it  would  be  in  default  under  the  Facility  Agreement  and  payment  of  the  indebtedness  could  be 
accelerated. The  acceleration  of  the  Company's  indebtedness  under  one  agreement  may  permit  acceleration  of  indebtedness 
under other agreements that contain cross-acceleration provisions. As of December 31, 2016, the Company was in compliance 
with the covenants of the Facility Agreement. 

In calculating compliance with the financial covenants of the Facility Agreement, the Company may include certain cash 
funds contributed to the Company from the issuance of the Company's common stock and/or subordinated indebtedness. These 
funds are referred to as "Equity Cure Contributions" and may be used to achieve compliance with financial covenants through a 
date  as  late  as  June  2019,  subject  to  the  conditions  set  forth  in  the  Facility  Agreement.  Through  December 31,  2016,  the 
Company  drew  $63.0  million  under  its  common  stock  purchase  agreement  with  Terrapin  Opportunity,  L.P.  ("Terrapin"),  as 
described below. In January 2017, the Company drew the remaining $12.0 million. The Company used these funds as Equity 
Cure Contributions under the Facility Agreement with respect to the calculation of compliance with financial covenants for the 
measurement periods ended December 31, 2015, June 30, 2016 and December 31, 2016. The Company anticipates that it will 
need  to  obtain  additional  Equity  Cure  Contributions  to  maintain  compliance  with  financial  covenants  under  the  Facility 
Agreement for the  measurement periods ended June  30, 2017 and December 31, 2017. The source of funds for these Equity 
Cure Contributions has not yet been fully arranged.  

The Facility Agreement also requires the Company to maintain a total of $37.9 million in a debt service reserve account, 
which is pledged to secure all of the Company's obligations under the Facility Agreement. The use of these funds is restricted to 
making principal and interest payments under the Facility Agreement. As of December 31, 2016, the balance in the debt service 
reserve  account,  which  was  established  with  the  proceeds  of  the  loan  agreement  with  Thermo  discussed  below,  was  $38.0 
million and classified as restricted cash on the Company's consolidated balance sheets.  

The following changes to the terms of the Facility Agreement were made upon its amendment and restatement in 2015: 

•  The amendments to the Facility Agreement clarified the definition of Net Debt (which previously was ambiguous and 
subject to varying interpretations), adjusted the calculation of the Net Debt to Adjusted Consolidated EBITDA covenant, 
changed the way in which certain Equity Cure Contributions are calculated, and extended by up to June 2019 the date 
through which Equity Cure Contributions can be made. 

•  The lenders agreed that the $14 million equity financing the Company received from Terrapin on June 22, 2015 would 
be credited towards an Equity Cure Contribution for the measurement period ended June 30, 2015 and that any equity 
financing  the  Company  raised  between  the  closing  date  and  June  30,  2016  could be  used  to  the  extent  required  as  an 
Equity Cure Contribution for any period ending on or before June 30, 2016. 

•  The lenders waived any existing defaults or events of default under the Facility Agreement. 

•  Thermo  agreed  to  make,  or  caused  to  be  made,  available  to  the  Company  cash  equity  financing,  subject  to  certain 

conditions, of $30.0 million, all as further described below. 

•  Thermo  repeated  in  favor  of  the  lenders  and  agent  each  of  the  representations  and  warranties  previously  made  by 

Thermo in the Amended and Restated Thermo Subordination Deed executed in July 2013. 

77 

 
 
 
 
 
 
 
 
 
 
In August 2013, pursuant to the amended and restated Facility Agreement, the Company paid the lenders a restructuring 
fee plus an additional underwriting fee to COFACE in the aggregate amount of approximately $13.9 million, representing 40% 
of  the  total  restructuring  and  underwriting  fee;  the  balance  of  $20.8  million  is  due  no  later  than  December  31,  2017. As  of 
December 31,  2016,  this  remaining  amount  is  included  in  current  liabilities  on  the  consolidated  balance  sheet.  In  addition, 
Thermo confirmed its obligations under the  Equity Commitment,  Restructuring and Consent Agreement dated as of May 20, 
2013  to  make,  or  arrange  for  third  parties  to  make,  cash  contributions  to  the  Company  in  exchange  for  equity,  subordinated 
convertible debt or other equity-linked securities. 

Thermo Loan Agreement 

In connection with the amendment and restatement of the Facility Agreement in 2013, the Company amended and restated 
its loan agreement with Thermo (as amended and restated, the “Loan Agreement”). All obligations of the Company to Thermo 
under the Loan Agreement are subordinated to all of the Company’s obligations under the Facility Agreement. 

The Loan Agreement accrues interest at 12% per annum, which is capitalized and added to the outstanding principal in lieu 
of cash payments. The Company will make payments to Thermo only when permitted by the Facility Agreement. Principal and 
interest under the Loan Agreement become due and payable six months after the obligations under the Facility Agreement have 
been paid in full, or earlier if the Company has a change in control or if any acceleration of the maturity of the loans under the 
Facility Agreement occurs. As of December 31, 2016, $50.5 million of interest had accrued since 2009 with respect to the Loan 
Agreement; the Loan Agreement is included in long-term debt on the Company's consolidated balance sheets.  

The  Company  evaluated  the  various  embedded  derivatives  within  the  Loan  Agreement  (see  Note  5:  Fair  Value 
Measurements  for  additional  information  about  the  embedded  derivative  in  the  Loan Agreement). The  Company  determined 
that  the  conversion  option  and  the  contingent  put  feature  upon  a  fundamental  change  required  bifurcation  from  the  Loan 
Agreement.  The  conversion  option  and  the  contingent  put  feature  were  not  deemed  clearly  and  closely  related  to  the  Loan 
Agreement  and  were  separately  accounted  for  as  a  standalone  derivative.  The  Company  recorded  this  compound  embedded 
derivative  liability  as  a  non-current  liability  on  its  consolidated  balance  sheets  with  a  corresponding  debt  discount,  which  is 
netted against the face value of the Loan Agreement.  

The  Company  is  accreting  the  debt  discount  associated  with  the  compound  embedded  derivative  liability  to  interest 
expense through the maturity of the Loan Agreement using an effective interest rate method. The fair value of the compound 
embedded derivative liability is marked-to-market at the end of each reporting period, with any changes in value reported in the 
consolidated statements of operations. The Company determines the fair value of the compound embedded derivative using a 
blend of a Monte Carlo simulation model and market prices. 

In connection with, and as a condition to the effectiveness of, the amendment and restatement of the Facility Agreement in 
2015, Thermo and certain of its affiliates executed and delivered to the agent under the Facility Agreement an undertaking (the 
“Second Thermo Group Undertaking  Letter”) and entered  into an Equity  Commitment Agreement (the  “Equity Agreement”) 
and the Loan Agreement. Pursuant to the Second Thermo Group Undertaking Letter and the Equity Agreement, Thermo agreed 
that,  during  the  period  commencing  on  the  effective  date  of  the  amendment  and  restatement  of  the  Facility Agreement  and 
ending on the later of March 31, 2018 and, if the Company's 2013 8.00% Notes shall have been redeemed in full, September 
30,  2019  (the  “Commitment  Period”),  under  certain  circumstances,  it  would  make,  or  cause  to  be  made,  available  to  the 
Company cash equity financing in the aggregate amount of $30.0 million. The balance of this commitment was reduced by any 
cash  equity  financing  received  by  the  Company  during  the  Commitment  Period  from  Thermo  or  an  external  equity  funding 
source, including Terrapin, if the Company uses the funds as an Equity Cure Contribution. 

The  Company  has  received  cash  equity  financing  in  excess  of  Thermo's  equity  commitment.  This  cash  equity  financing 
includes primarily draws under the Terrapin Agreement in August 2015, February 2016, and June 2016 for $15 million, $6.5 
million,  and  $22.0  million,  respectively.  As  a  result,  Thermo  has  no  remaining  cash  equity  commitment  under  the  Equity 
Agreement as of December 31, 2016. In connection with the amendment and restatement of the Facility Agreement, the Second 
Thermo Group Undertaking Letter and the Equity Agreement, the Company agreed to increase the principal amount under the 

78 

 
 
 
 
 
 
 
 
Thermo Loan Agreement by $6.0 million. This fee was capitalized as a deferred financing cost and is being amortized over the 
term of the Facility Agreement. 

All of the transactions between the Company and Thermo and its affiliates were reviewed and approved on the Company's 

behalf by a Special Committee of its independent directors, who were represented by independent counsel. 

The amount by which the if-converted value of the Thermo Loan Agreement exceeds the principal amount at December 31, 
2016,  assuming  conversion  at  the  closing  price  of  the  Company's  common  stock  on  that  date  of  $1.58  per  share,  is 
approximately $108.9 million.   

 8.00% Convertible Senior Notes Issued in 2013 

On May 20, 2013, the Company issued $54.6 million aggregate principal amount of its 2013 8.00% Notes. The 2013 8.00% 
Notes are convertible into shares of common stock at a conversion price of $0.73 (as adjusted) per share of common stock, or 
1,370 shares of the Company's common stock per $1,000 principal amount of the 2013 8.00% Notes. The conversion price of 
the 2013 8.00% Notes will be adjusted in the event of certain stock splits or extraordinary share distributions, or as a reset of 
the base conversion and exercise price pursuant to the terms of the Fourth Supplemental Indenture between the Company and 
U.S. Bank National Association, as Trustee, dated May 20, 2013 (the “Indenture”).  

The 2013 8.00% Notes are senior unsecured debt obligations of the Company with no sinking fund. The 2013 8.00% Notes 
will mature on April 1, 2028, subject to various call and put features, and bear interest at a rate of 8.00% per annum. Interest on 
the 2013 8.00% Notes is payable semi-annually in arrears on April 1 and October 1 of each year. Interest is paid  in cash at a 
rate of 5.75% per annum and in additional notes at a rate of 2.25% per annum. 

Subject  to  certain  conditions  set  forth  in  the  Indenture,  the  Company  may  redeem  the  2013 8.00%  Notes,  with  the  prior 
approval of the majority lenders under the Facility Agreement, in whole or in part, at any time on or after April 1, 2018, at a 
price equal to the principal amount of the 2013 8.00% Notes to be redeemed plus all accrued and unpaid interest thereon. 

A holder of 2013 8.00% Notes has the right, at the holder’s option, to require the Company to purchase some or all of the 
2013 8.00% Notes held by it on each of April 1, 2018 and April 1, 2023 at a price equal to the principal amount of the 2013 
8.00% Notes to be purchased plus accrued and unpaid interest. 

Subject  to  the  procedures  for  conversion  and  other  terms  and  conditions  of  the  Indenture,  a  holder  may  convert  its  2013 
8.00% Notes at its option at any time prior to the close of business on the business day immediately preceding April 1, 2028, 
into shares of common stock (or, at the option of the Company, cash in lieu of all or a portion thereof, provided that, under the 
Facility Agreement, the Company may pay cash only with the consent of the majority lenders). 

The conversion activity since issuance of the 2013 8.00% Notes is summarized in the table below (in thousands): 

Period 

Year Ended December 31, 2013 
Year Ended December 31, 2014 
Year Ended December 31, 2015 
Year Ended December 31, 2016 

Total 

Principal Amount 
Converted 

Shares of Voting 
Common Stock 
Issued 

(Gain)/Loss on 
Extinguishment of 
Debt 

 $ 

 $ 

8,029    
24,881    
6,491    
—    
39,401    

14,863    $ 
46,353    
10,887    
—    
72,103    $ 

(4,237 ) 
44,061  
2,254  
—  
42,078  

Holders  who  convert  2013  8.00%  Notes  receive  conversion  shares  over  a  40-consecutive  trading  day  settlement  period. 
Accordingly, the portion of converted debt is extinguished on an incremental basis over the 40-day settlement period, reducing 
the Company's outstanding debt balance. As of December 31, 2016, no conversions had been initiated but not yet fully settled. 

79 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
A holder of the 2013 8.00% Notes has the right, at the holder’s option, to require the Company to purchase some or all of 
the 2013 8.00% Notes held by it at any time if there is a Fundamental Change. A Fundamental Change occurs if the Company's 
common stock ceases to be traded on a stock exchange  or  an established over-the-counter  market, or if there is a change of 
control.  If  there  is  a  Fundamental  Change,  the  purchase  price  of  any  2013  8.00%  Notes  purchased  by  the  Company  will  be 
equal to its principal amount plus accrued and unpaid interest and a Fundamental Change Make-Whole Amount calculated as 
provided in the Indenture. 

The  Indenture  provides  that  the  Company  and  its  subsidiaries  may  not,  with  specified  exceptions,  including  the  liens 
securing the Facility Agreement and liens approved in writing by the Agent, create, incur, assume or suffer to exist any lien on 
any of its assets, provided that if the Company or any of its subsidiaries creates, incurs or assumes any lien which is junior to 
the most senior lien securing the Facility Agreement, the Company must promptly issue to the holders of the 2013 8.00% Notes 
$3.6  million  (as  calculated  under  the  Indenture)  of  shares  of  the  Company's  common  stock.  At  December 31,  2016,  the 
Company did not expect that a lien will be created that does not meet at least one of the specified exceptions in the Indenture, 
and therefore accrued no amount for this feature. 

The Indenture provides for customary events of default, including without limitation, failure to pay principal or premium on 
the 2013 8.00% Notes when due or to distribute cash or shares of common stock when due as described above; failure by the 
Company to comply with its obligations and covenants in the Indenture; default by the Company in the payment of principal or 
interest on any other indebtedness for borrowed money with a principal amount in excess of $10.0 million, if such indebtedness 
is accelerated and not rescinded with 30 days; rendering of certain final judgments; failure by Thermo to fulfill the contribution 
obligations described above; and certain events of insolvency or bankruptcy. If there is an event of default, the Trustee may, at 
the direction of the holders of 25% or more in aggregate principal amount of the 2013 8.00% Notes, accelerate the maturity of 
the 2013 8.00% Notes. As of December 31, 2016, the Company was in compliance with respect to the terms of the 2013 8.00% 
Notes and the Indenture.  

The Company evaluated the various embedded derivatives within the Indenture for the 2013 8.00% Notes. The Company 
determined that the conversion option and the contingent put feature within the Indenture required bifurcation from the 2013 
8.00% Notes. The Company did not deem the conversion option and the contingent put feature to be clearly and closely related 
to the 2013 8.00% Notes and separately accounted for them as a standalone derivative. The Company recorded this compound 
embedded derivative liability as a non-current liability on its consolidated balance sheets with a corresponding debt discount 
which is netted against the face value of the 2013 8.00% Notes. 

The Company is accreting the debt discount associated with the compound embedded derivative liability to interest expense 
through  the  first  put  date  of  the  2013  8.00%  Notes  (April 1,  2018)  using  an  effective  interest  rate  method. The  Company  is 
marking to market the fair value of the compound embedded derivative liability at the end of each reporting period, with any 
changes  in  value  reported  in  the  consolidated  statements  of  operations.  The  Company  determines  the  fair  value  of  the 
compound embedded derivative using a blend of a Monte Carlo simulation model and market prices. 

The  amount  by  which  the  if-converted  value  of  the  2013  8.00%  Notes  exceeded  the  principal  amount  at  December 31, 
2016,  assuming  conversion  at  the  closing  price  of  the  Company's  common  stock  on  that  date  of  $1.58  per  share,  is 
approximately $20 million. 

80 

 
 
 
 
 
 
 
 
8.00% Convertible Senior Unsecured Notes Issued in 2009 

In June 2009, the Company sold $55.0 million in aggregate principal amount of 8.00% Convertible Senior Unsecured Notes 
(the “8.00% Notes Issued in 2009”) and Warrants (the  “8.00% Warrants”) to purchase 15.3 million shares of common stock. 
Pursuant  to  the  terms  of  the  indenture  governing  the  8.00%  Notes  Issued  in  2009,  if  at  any  time  the  closing  price  of  the 
common  stock  exceeded  200%  of  the  conversion  price  of  the  8.00%  Notes  Issued  in  2009  then  in  effect  for  30  consecutive 
trading days, all of the outstanding 8.00% Notes Issued in 2009 would have been automatically converted into common stock. 
The  condition  for  the  automatic  conversion  was  met  on  April  15,  2014,  and  all  outstanding  8.00%  Notes  Issued  in  2009 
(approximately $37.8 million principal amount at that time) converted on that date into approximately 34.5 million shares of 
voting common stock. Prior to expiration of the 8.00% Warrants and the automatic conversion of the 8.00%  Notes Issued in 
2009, the exercise price of the 8.00% Warrants was $0.32 and the base conversion price of the 8.00% Notes Issued in 2009 was 
$1.14. 

The Company recorded the conversion rights and features and the contingent put feature embedded within the 8.00% Notes 
Issued  in  2009  as  a  compound  embedded  derivative  liability  on  the  consolidated  balance  sheets  with  a  corresponding  debt 
discount,  which  was  netted  against  the  principal  amount  of  the  8.00%  Notes  Issued  in  2009.  Due  to  the  cash  settlement 
provisions and reset features  in the 8.00% Warrants issued  with the 8.00% Notes Issued in 2009, the Company recorded the 
8.00%  Warrants  as  an  embedded  derivative  liability  in  the  consolidated  balance  sheets  with  a  corresponding  debt  discount, 
which was netted against the principal amount of the 8.00% Notes Issued in 2009. 

Prior  to  the  automatic  conversion  of  these  notes,  the  Company  was  accreting  the  debt  discount  associated  with  the 
compound embedded derivative liability to interest expense over the term of the 8.00% Notes Issued in 2009 using an effective 
interest rate method. The fair value of the compound embedded derivative liability was being marked-to-market at the end of 
each  reporting  period,  with  any  changes  in  value  reported  in  the  consolidated  statements  of  operations.  Upon  the  automatic 
conversion of the 8.00% Notes Issued in 2009, the remaining debt discount and derivative liability  were  written off through 
extinguishment  gain  (loss)  in  the  consolidated  statement  of  operations. The  Company  recorded  a  gain  on  extinguishment  of 
debt of approximately $3.9 million related to these conversions during the second quarter of 2014. 

Warrants Outstanding 

Warrants are outstanding to purchase shares of common stock as shown in the table below: 

Contingent Equity Agreement (1) 
5.0% Warrants (2) 

Outstanding Warrants 

December 31, 

Strike Price 

December 31, 

2016 

24,571,428    
—    
24,571,428    

2015 

2016 

2015 

30,191,866     $ 
8,000,000    
38,191,866      

0.01     $ 
—    

0.01  
0.32  

(1)  Pursuant  to  the  terms  of  the  Contingent  Equity Agreement  with  Thermo  (See  Note  9:  Related  Party  Transactions  for  a 
description of the Contingent Equity Agreement), the Company issued to Thermo warrants to purchase shares of common 
stock pursuant to the annual availability fee and subsequent reset provisions in the Contingent Equity Agreement. These 
warrants  were  issued  between  June  2009  and  June  2012  and  have  a  five-year  exercise  period  from  issuance.  As  of 
December 31,  2016, Thermo  had  exercised  warrants  to  purchase  approximately  16.9  million  of  these  shares  prior  to  the 
expiration of the associated warrants. In June  2016, Thermo exercised  warrants to purchase 5.6 million shares of  voting 
common  stock  for  a  total  purchase  price  of  $0.1  million.  The  exercise  period  for  the  remaining  outstanding  warrants 
expires in June 2017. 

(2)  In June 2011, the Company issued warrants (the "5.0% Warrants") to purchase 15.2 million shares of its voting common 
stock in connection with the issuance of its 5.0% Convertible Senior Unsecured Notes. In June 2016, Thermo exercised all 
of the remaining warrants outstanding to purchase 8.0 million shares of voting common stock for a total purchase price of 
$2.5 million. 

81 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
Debt maturities 

Annual debt maturities for each of the five years following December 31, 2016 and thereafter are as follows (in thousands): 

2017 
2018 
2019 
2020 
2021 
Thereafter 

Total 

$ 

$ 

75,755  
94,992  
94,870  
100,000  
100,000  
188,482  
654,099  

Amounts in the above table are calculated based on amounts outstanding at December 31, 2016, and therefore exclude paid-

in-kind interest payments that will be made in future periods. 

The 2013 8.00% Notes are subject to repurchase by the Company at the option of the holders on April 1, 2018. As such, the 

amounts are included in the 2018 maturities in the table above. 

Terrapin Opportunity, L.P. Common Stock Purchase Agreement 

On December 28, 2012, the Company entered into a Common Stock Purchase Agreement with Terrapin pursuant to which 
the Company, subject to certain conditions, could require Terrapin to purchase up to $30.0 million of shares of voting common 
stock over the 24-month term beginning August 2, 2013. Through the term of this agreement, Terrapin purchased a total of 17.2 
million  shares  of  voting  common  stock  at  a  total  purchase  price  of  $30.0  million.  No  funds  remain  available  under  this 
agreement.  

In conjunction with the amendment of the Facility Agreement in August 2015 (as discussed above), the Company entered 
into a new common stock purchase agreement with Terrapin pursuant to which the Company may require Terrapin to purchase 
up  to  $75.0  million  of  shares  of  the  Company’s  voting  common  stock  over  the  24-month  term  following  the  date  of  the 
agreement. From time to time over the 24-month term, in the Company’s discretion, the Company could present Terrapin with 
up to 24 draw notices requiring Terrapin to purchase a specified dollar amount of shares of voting common stock, based on the 
price  per  share  per  day  over  ten  consecutive  trading  days  (a  "Draw  Down  Period").  The  per  share  purchase  price  for  these 
shares of voting common stock will equal the daily volume weighted average price of the common stock on each date during 
the  Draw  Down  Period  on  which  shares  are  purchased  by  Terrapin,  but  not  less  than  a  minimum  price  specified  by  the 
Company (a “Threshold Price”), less a discount ranging from 2.75% to 4.00% based on the Threshold Price. In addition, in the 
Company’s discretion, but subject to certain limitations, the Company could grant to Terrapin the option to purchase additional 
shares during a Draw Down Period. The Company agreed not to sell to Terrapin a number of shares of voting common stock 
that,  when  aggregated  with  all  other  shares  of  voting  common  stock  then  beneficially  owned  by  Terrapin  and  its  affiliates, 
would  result  in  their  beneficial  ownership  of  more  than  9.9%  of  the  then  issued  and  outstanding  shares  of  voting  common 
stock. As discussed above and in Note 9: Related Party Transactions, Thermo committed, under certain conditions, to purchase 
equity securities of the Company on the same pricing terms as the August 2015 Terrapin Agreement. 

82 

 
 
 
 
 
 
 
 
 
 
The  Company  has  made  the  following  draws  pursuant  to  the  August  2015  Terrapin  Agreement  (amounts  in  thousands, 

except average price): 

Draw Down Date 

August 2015 
February 2016 

June 2016 

November 2016 

December 2016 

Total 

Purchase Price   

Shares of Voting 
Common Stock 
Issued 

  Average Price 

 $ 

 $ 

15,000    
6,500    
22,000    
6,500    
13,000    
63,000    

9,336    $ 
6,353    
19,458    
8,028    
15,234    
58,409      

1.61  
1.02  
1.13  
0.81  
0.85  

At  December 31,  2016,  $12.0  million  remained  available  under  the August  2015  Terrapin Agreement.  These  funds  were 

fully drawn in January 2017.  

4. DERIVATIVES  

In  connection  with  certain  existing  and  past  borrowing  arrangements,  the  Company  was  required  to  record  derivative 
instruments on its consolidated balance sheets. None  of these derivative instruments is designated as a hedge. The following 
table discloses the fair values of the derivative instruments on the Company’s consolidated balance sheets (in thousands): 

Intangible and other assets: 

Interest rate cap 

Total intangible and other assets 

Derivative liabilities: 

Compound embedded derivative with 2013 8.00% Notes 

Compound embedded derivative with the Thermo Loan Agreement 

Total derivative liabilities 

December 31, 
2016 

December 31, 
2015 

$ 

$ 

$ 

$ 

4     $ 
4     $ 

6  
6  

(26,664 )   $ 

(26,203 ) 

(254,507 )  

(213,439 ) 

(281,171 )   $ 

(239,642 ) 

The  following  table  discloses  the  changes  in  value  recorded  as  derivative  gain  (loss)  in  the  Company’s  consolidated 

statement of operations (in thousands): 

Interest rate cap 
Warrants issued with 8.00% Notes Issued in 2009 
Compound embedded derivative with 8.00% Notes Issued in 2009 
Compound embedded derivative with 2013 8.00% Notes 
Compound embedded derivative with the Thermo Loan Agreement 

Total derivative gain (loss) 

Year ended December 31, 

2016 

2015 

2014 

$ 

(2 )   $ 
—    
—    
(461 )  
(41,068 )  

$ 

(41,531 )   $ 

(40 )   $ 
—    
—    
32,829    
149,071    
181,860     $ 

(139 ) 
(67,523 ) 
(16,406 ) 
(69,133 ) 
(132,848 ) 

(286,049 ) 

83 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
   
 
   
 
 
 
 
 
 
Intangible and Other Assets 

Interest Rate Cap 

In June 2009, in connection with entering into the Facility Agreement, under which interest accrues at a variable rate, the 
Company entered into  five ten-year interest rate  cap agreements. The interest rate  cap agreements reflect a variable  notional 
amount  at  interest  rates  that  provide  coverage  to  the  Company  for  exposure  resulting  from  escalating  interest  rates  over  the 
term of the Facility Agreement. The interest rate cap provides limits on the six-month Libor rate (“Base Rate”) used to calculate 
the coupon interest on outstanding amounts on the Facility Agreement and is capped at 5.50% should the Base Rate not exceed 
6.5%. Should the Base Rate exceed 6.5%, the Company’s Base Rate will be 1% less than the then six-month Libor rate. The 
Company paid an approximately $12.4 million  upfront fee  for the interest rate  cap agreements. The interest rate  cap did not 
qualify  for  hedge  accounting  treatment,  and  changes  in  the  fair  value  of  the  agreements  are  included  in  the  consolidated 
statements of operations. 

Derivative Liabilities 

The  Company  has  identified  various  embedded  derivatives  resulting  from  certain  features  in  the  Company’s  debt 
instruments.  These  embedded  derivatives  required  bifurcation  from  the  debt  host  agreement.  All  embedded  derivatives  that 
required bifurcation are recorded as a derivative liability on the Company’s consolidated balance sheets with a corresponding 
debt  discount  netted  against  the  principal  amount  of  the  related  debt  instrument.  The  Company  accretes  the  debt  discount 
associated  with  each  derivative  liability  to  interest  expense  over  the  term  of  the  related  debt  instrument  using  an  effective 
interest  rate  method.  The  fair  value  of  each  embedded  derivative  liability  is  marked-to-market  at  the  end  of  each  reporting 
period with any changes in value reported in its consolidated statements of operations. Each liability and the features embedded 
in the debt instrument which required the Company to account for the instrument as a derivative are described below. 

Compound Embedded Derivative with 2013 8.00% Notes 

As a result of the conversion option and the contingent put feature within the 2013 8.00% Notes, the Company recorded a 
compound embedded derivative  liability on its consolidated balance sheets  with a corresponding debt discount that is netted 
against the face value of the 2013 8.00% Notes. The Company determined the fair value of the compound embedded derivative 
liability using a blend of a Monte Carlo simulation model and market prices. 

Compound Embedded Derivative with the Thermo Loan Agreement 

As a result of the conversion option and the contingent put feature within the Loan Agreement with Thermo as amended and 
restated in July 2013, the Company recorded a compound embedded derivative liability on its consolidated balance sheets with 
a corresponding debt discount that is netted against the face value of the Loan Agreement. The Company determined the fair 
value of the compound embedded derivative liability using a blend of a Monte Carlo simulation model and market prices. 

Compound Embedded Derivative with 8.00% Notes Issued in 2009 

As a result of the conversion rights and features and the contingent put feature embedded within the 8.00% Notes Issued in 
2009, the Company recorded a compound embedded derivative liability on its consolidated balance sheets with a corresponding 
debt discount that was netted against the principal amount of the 8.00% Notes Issued in 2009. The  Company determined the 
fair value of the compound embedded derivative using a blend of a Monte Carlo simulation model and market prices. On April 
15, 2014, the remaining principal amount of 8.00% Notes Issued in 2009 was converted into common stock; accordingly, the 
derivative liability embedded in the 8.00% Notes Issued in 2009 is no longer outstanding. 

84 

 
 
 
 
 
 
 
 
 
 
 
 
 
Warrants Issued with 8.00% Notes Issued in 2009 

Due to the cash settlement provisions and reset features in the 8.00% Warrants issued with the 8.00% Notes Issued in 2009, 
the  Company  recorded  the  8.00%  Warrants  as  an  embedded  derivative  liability  on  its  consolidated  balance  sheets  with  a 
corresponding debt discount that  was netted against  the  principal amount of the 8.00%  Notes Issued in 2009. The Company 
determined the fair value of the warrant derivative using a Monte Carlo simulation model. The exercise period for the 8.00% 
Warrants expired in June 2014; accordingly, the derivative liability for the 8.00% Warrants is no longer outstanding. 

5. FAIR VALUE MEASUREMENTS  

The Company follows the authoritative guidance for fair value measurements relating to financial and non-financial assets 
and  liabilities,  including  presentation  of  required  disclosures  herein.   This  guidance  establishes  a  fair  value  framework 
requiring  the  categorization  of  assets  and  liabilities  into  three  levels  based  upon  the  assumptions  (inputs)  used  to  price  the 
assets and liabilities.  Level 1 provides the most reliable measure of fair value, whereas Level 3 generally requires significant 
management judgment.  The three levels are defined as follows: 

Level  1:  Unadjusted  quoted  prices  in  active  markets  that  are  accessible  at  the  measurement  date  for  identical  assets  or 
liabilities. 

Level  2:  Quoted  prices  in  markets  that  are  not  active  or  inputs  which  are  observable,  either  directly  or  indirectly,  for 
substantially the full term of the asset or liability. 

Level  3:  Prices  or  valuation  techniques  that  require  inputs  that  are  both  significant  to  the  fair  value  measurement  and 
unobservable (i.e., supported by little or no market activity). 

Recurring Fair Value Measurements 

The following table provides a summary of the financial assets and liabilities measured at fair value on a recurring basis (in 

thousands): 

Fair Value Measurements at December 31, 2016: 

(Level 1) 

(Level 2) 

(Level 3) 

Total 
 Balance 

—     $ 
—     $ 

—     $ 
—    

— 

— 
—     $ 

4     $ 
4     $ 

(2,706 )   $ 

(389 )  

— 

— 

—     $ 
—     $ 

—     $ 
—    

4  
4  

(2,706 ) 

(389 ) 

(26,664 )  

(26,664 ) 

(254,507 )  

(254,507 ) 

(3,095 )   $ 

(281,171 )   $ 

(284,266 ) 

Assets: 

Interest rate cap 

Total assets measured at fair value 

Liabilities: 

Liability for potential stock issuance to Hughes 

Liability for stock issuance due to legal settlement 
Compound embedded derivative with 2013 8.00% 
Notes 
Compound embedded derivative with the Thermo 
Loan Agreement 

Total liabilities measured at fair value 

$ 

$ 

$ 

$ 

85 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
 
 
   
   
   
 
   
   
   
 
 
 
 
 
 
 
 
 
Assets: 

Interest rate cap 

Total assets measured at fair value 

Liabilities: 

Liability for potential stock issuance to Hughes 

Compound embedded derivative with 2013 8.00% 
Notes 
Compound embedded derivative with the Thermo 
Loan Agreement 

Total liabilities measured at fair value 

$ 

$ 

$ 

$ 

Fair Value Measurements at December 31, 2015: 

(Level 1) 

(Level 2) 

(Level 3) 

Total 
 Balance 

—     $ 
—     $ 

6     $ 
6     $ 

—     $ 
—     $ 

6  
6  

—     $ 

(5,495 )   $ 

—     $ 

(5,495 ) 

— 

— 
—     $ 

— 

— 

(26,203 )  

(26,203 ) 

(213,439 )  

(213,439 ) 

(5,495 )   $ 

(239,642 )   $ 

(245,137 ) 

Assets 

Interest Rate Cap 

The fair value of the interest rate cap is determined using observable pricing inputs including benchmark yields, reported 

trades and broker/dealer quotes at the reporting date. Note 4: Derivatives for further discussion. 

Liabilities 

Liability for potential stock issuance to Hughes 

As described in Note 6: Commitments, the Company agreed to provide downside protection after the issuance of shares of 
common stock to Hughes in lieu of cash for contract payments in June 2015. This feature requires the Company to issue to 
Hughes additional shares of common stock equal to the difference, if any, between the initial consideration of $15.5 million 
and the total amount of gross proceeds Hughes receives from the sale of any shares plus the market value of any shares still 
held  by  Hughes  as  of  the  close  of  trading  on  June  30,  2017.  The  value  of  this  option  is  calculated  using  a  Black-Scholes 
pricing model. This liability is marked-to-market at each balance sheet date and through the settlement date. 

Liability for future stock issuance due to legal settlement 

As described in Note 7: Contingencies, the Company settled litigation related to its Brazilian subsidiary in October 2016. 
In  connection  with  this  settlement,  the  Company  paid  4.5  million  reais,  or  $1.4  million.  The  Company  agreed  to  provide 
downside protection for the difference between the total settlement amount of 4.5 million reais and the total amount of gross 
proceeds the  counterparty receives  from the sale  of these  shares. This liability is valued at $0.4 million as of December 31, 
2016 and will be paid in the form of Globalstar common stock. 

Derivative Liabilities 

The Company has two derivative liabilities classified as Level 3. The Company marks-to-market these liabilities at each 
reporting date with the changes in fair value recognized in the Company’s consolidated statements of operations. See Note 4: 
Derivatives for further discussion. 

86 

 
 
 
 
 
 
 
   
   
   
 
 
   
   
   
 
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The significant quantitative Level 3 inputs utilized in the valuation models are shown in the tables below: 

Compound embedded derivative with 2013 
8.00% Notes 
Compound embedded derivative with the 
Thermo Loan Agreement 

Compound embedded derivative with 2013 
8.00% Notes 
Compound embedded derivative with the 
Thermo Loan Agreement 

Level 3 Inputs at December 31, 2016: 

Stock Price 
 Volatility 

Risk-Free 
Interest Rate 

Conversion 
Price 

Discount 
Rate 

Market Price 
of Common 
Stock 

100 - 110 % 

1.0% 

40 - 110 % 

2.2% 

$0.73 

$0.73 

25% 

25% 

$1.58 

$1.58 

Level 3 Inputs at December 31, 2015: 

Stock Price 
 Volatility 

Risk-Free 
Interest Rate 

Conversion 
 Price 

Discount 
Rate 

Market Price 
of Common 
Stock 

75 - 90 % 

50 - 90 % 

1.1% 

2.1% 

$0.73 

$0.73 

39% 

39% 

$1.44 

$1.44 

 Fluctuation  in  the  Company’s  stock  price  is  the  primary  driver  for  the  changes  in  the  derivative  valuations  during  each 
reporting  period. The  Company’s  stock  price  increased  10%  from  December  31,  2015  to  December  31,  2016. As  the  stock 
price increases away from the current conversion price for each of the related derivative instruments, the value to the holder of 
the  instrument  generally  increases,  thereby  increasing  the  liability  on  the  Company’s  consolidated  balance  sheets.  These 
valuations are sensitive to the weighting applied to each of the simulated values. Additionally, stock price volatility is one of 
the significant unobservable inputs used in the fair value measurement of each of the Company’s derivative instruments. The 
simulated  fair  value  of  these  liabilities  is  sensitive  to  changes  in  the  expected  volatility  of  the  Company’s  stock  price. 
Decreases in expected volatility would generally result in a lower fair value measurement. 

Probability  of  a  change  of  control  is  another  significant  unobservable  input  used  in  the  fair  value  measurement  of  the 
Company’s derivative instruments. Subject to certain restrictions in each indenture, the Company’s debt instruments contain 
certain provisions whereby holders may require the Company to purchase all or any portion of the convertible debt instrument 
upon a change of control. A change of control will occur upon certain changes in the ownership of the Company or certain 
events relating to the trading of the Company’s common stock. The simulated fair value of  the derivative liabilities above is 
sensitive to changes in the assumed probabilities of a change of control. Decreases in the assumed probability of a change of 
control would generally result in a lower fair value measurement. 

In  addition  to  the  inputs  described  above,  the  valuation  model  used  to  calculate  the  fair  value  measurement  of  the 
compound  embedded  derivatives  within  the  Company’s  2013  8.00%  Notes  and  Thermo  Loan  Agreement  included  the 
following  inputs  and  features:  discount  rate,  payment  in  kind  interest  payments,  make  whole  premiums,  a  40-day  stock 
issuance settlement period upon conversion, automatic conversions, estimated maturity date, and the principal balance of each 
loan  at  the  balance  sheet  date.  There  are  also  certain  put  and  call  features  within  the  2013  8.00%  Notes  that  impact  the 
valuation  model. The trading activity  in the  market provides the  Company  with additional valuation support. The  Company 
uses a weight factor to calculate the fair value of the embedded derivatives to align the fair value produced from the Monte 
Carlo simulation model with the market value of the 2013 8.00% Notes. Due to the similarities of the debt instruments, the 
Company applies a similar weight to the embedded derivative in the Thermo Loan Agreement. These valuations are sensitive 
to the weighting applied to each of the simulated values.  

87 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The  following  table  presents  a  rollforward  for  all  liabilities  measured  at  fair  value  on  a  recurring  basis  using  significant 

unobservable inputs (Level 3) (in thousands): 

Balance at beginning of period 
Derivative adjustment related to conversions 

Unrealized gain (loss), included in derivative gain (loss) 

Balance at end of period 

Fair Value of Debt Instruments 

Year Ended December 31 

2016 
(239,642 )   $ 

$ 

—    
(41,529 )  

2015 
(441,550 ) 
20,008  
181,900  

$ 

(281,171 )   $ 

(239,642 ) 

The Company believes it is not practicable to determine the fair value of the Facility Agreement. Unlike typical long-term 
debt,  interest  rates  and  other  terms  for  the  Facility Agreement  are  not  readily  available  and  generally  involve  a  variety  of 
factors, including due diligence by the debt holders. As such, it is not practicable to determine the fair value of the Facility 
Agreement without incurring significant additional costs. The following table sets forth the carrying values and estimated fair 
values of the Company's other debt instruments, which are classified as Level 3 financial instruments (in thousands): 

Thermo Loan Agreement 
2013 8.00% Notes 

Nonrecurring Fair Value Measurements 

December 31, 2016 

December 31, 2015 

Carrying 
Value 

Estimated 
Fair Value 

  Carrying 

Value 

Estimated 
Fair Value 

$ 

64,347     $ 
14,572    

47,874     $ 
14,350    

50,663     $ 
12,441    

17,244  
9,831  

The  Company  follows  the  authoritative  guidance  regarding  non-financial  assets  and  non-financial  liabilities  that  are 
remeasured  at  fair  value  on  a  nonrecurring  basis.   Long-lived  assets  and  intangible  and  other  assets  are  reviewed  for 
impairment  whenever  events  or  changes  in  circumstances  indicate  that  the  carrying  amount  of  such  assets  may  not  be 
recoverable. See below for a further discussion of the fair value measurement for each item measured on a nonrecurring basis. 

Long-Lived Assets 

During 2016, the Company recorded a loss of $0.4 million to reduce the carrying value of the intangible asset associated 
with the efforts to support the Company's petition to the FCC to use its licensed MSS spectrum to provide terrestrial wireless 
services.  See  Note  1:  Summary  of  Significant Accounting  Policies  for  further  discussion.  During  2015,  no  impairment  loss 
was recorded on long-lived assets. Losses of this nature are recorded in operating expenses in the consolidated statement of 
operations.  The  following  table  presents  the  location  on  the  Company's  consolidated  balance  sheet  and  the  amount  of  the 
reduction in the value of long-lived assets recorded in 2016 (in thousands): 

Other assets: 

Intangibles and other assets, net 

Total 

Fair Value Measurements at December 31, 2016: 

(Level 1) 

(Level 2) 

(Level 3) 

  Total Losses 

$ 

$ 

—     $ 
—     $ 

—     $ 
—     $ 

16,782     $ 
16,782     $ 

350  
350  

88 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
 
6. COMMITMENTS  

Contractual Obligations - Second-Generation Gateways and Other Ground Facilities 

As  of  December 31,  2016,  the  Company  had  purchase  commitments  with  Thales,  Hughes,  and  Ericsson  related  to  the 
procurement,  deployment  and  maintenance  of  the  second-generation  network.  The  Company  is  obligated  to  make  payments 
under these purchase commitments totaling approximately $3.4 million during 2017.  As of December 31, 2016, the Company 
recorded $1.9 million related to these contracts in accounts payable and accrued expenses on its consolidated balance sheet. 

Hughes Network Systems 

In May 2008, the Company entered into a contract with Hughes under which Hughes designed, supplied and implemented 
the  Radio Access  Network  (RAN)  network  equipment  and  software  upgrades  for  installation  at  a  number  of  the  Company’s 
gateways. Hughes also provided the satellite interface chips to be used in various second-generation Globalstar devices. 

In May 2014, the Company entered into an agreement  with Hughes to incorporate changes to the scope of work  for the 
RAN  and  UTS  being  supplied  to  the  Company. The  additional  work  increased  the  total  contract  value  by  $3.8  million. The 
Company also entered into a letter agreement with Hughes whereby Hughes was granted the option to accept the pre-payment 
of certain payment milestones in the form of our common stock at a 7% discount in lieu of cash. The Company issued the stock 
to Hughes on July 1, 2014. The payment milestones totaled $9.9 million. In valuing the shares, the Company recorded a loss of 
approximately $0.7 million in its consolidated statement of operations during the second quarter of 2014.  In October 2014, the 
Company  and  Hughes  formally  amended  the  contract  to  include  the  revised  scope  of  work  agreed  to  in  the  May  letter 
agreement.  

In  March  2015,  the  Company  entered  into  an  agreement  with  Hughes  for  the  design,  development,  build,  testing  and 
delivery of  four custom test equipment units  for a  total of $1.9 million. This test equipment  was delivered during the fourth 
quarter of 2015. In April 2015, the Company extended the scope of work for delivery of two additional RANs for a total of $4.0 
million. These RANs were delivered in February 2016. In July 2015, the Company and Hughes formally amended the contract 
to include the revised scope of work set forth in the March 2015 and April 2015 letter agreements.  

In  December  2016,  the  Company  formally  accepted  all  contract  deliverables  under  its  agreement  with  Hughes.  The 
remaining amounts owed under the contract are $0.8 million as of December 31, 2016, which are recorded in accrued expenses 
on the Company's consolidated balance sheet. 

In April  2015,  Hughes  exercised  an  option  to  be  paid  in  shares  of  the  Company's  common  stock  (at  a  price  7%  below 
market)  in  lieu  of  cash  for  certain  of  its  remaining  contract  payments,  including  those  related  to  the  2015  work  mentioned 
above, totaling approximately $15.5 million. In June 2015, the Company issued 7.4 million shares of freely tradable common 
stock at the 7% discount pursuant to this option. The portion of these contract payments related to future milestone work was 
included in Prepaid second-generation ground costs on the consolidated balance sheet. As the contract milestones are achieved, 
the  Company  reclassifies  the  related  costs  from  Prepaid  second-generation  ground  costs  to  construction  in  progress  within 
Property  and  equipment.  The  Company  recorded  a  loss  related  to  the  issuance  of  the  7.4  million  shares  of  the  Company's 
common stock, equal to the value of the 7% discount of $1.2 million in its consolidated statement of operations for the three 
months ended June 30, 2015. In the April 2015 agreement (as amended), the Company agreed to provide downside protection 
through June 30, 2017. This feature requires that the Company issue additional shares of common stock equal to the difference, 
if any, between the initial consideration of $15.5 million and the total amount of gross proceeds Hughes receives from the sale 
of any shares plus the market value of any shares still held by Hughes as of the close of trading on June 30, 2017. Pursuant to 
this agreement, the Company recorded a liability of $2.7 million as of December 31, 2016 and $5.5 million as of December 31, 
2015, respectively. The Company calculated these  estimates of the value of  this option using a Black-Scholes pricing  model 
and an estimate of the number of shares of common stock held by Hughes as of the balance sheet dates. This liability is marked 
to  market  at  each  balance  sheet  date  and  through  the  settlement  date. The  Company  records  gains  and  losses  resulting  from 
change in the value of this liability in its consolidated statement of operations.  

89 

 
 
 
 
 
 
 
 
Ericsson 

In October 2008, the Company entered into a contract with Ericsson under which Ericsson to developed, implemented and 
installed a ground interface, or core network system, installed at a number of the Company’s gateway ground stations. In July 
2014, the parties signed an amended and restated contract to specify the remaining contract value and a new milestone schedule 
to reflect a revised program time line. Prior to the amended and restated contract being finalized, Ericsson and the Company 
agreed to defer certain milestone payments previously due under the 2008 contract to 2014 and beyond. The deferred payments 
were incurring interest at a rate of 6.5% per annum. In April 2015, the Company signed an amendment to the 2014 contract to 
incorporate  certain  changes  in  scope  and  timing  identified  as  necessary  by  the  parties.  In  conjunction  with  signing  this 
amendment, the parties executed a new letter agreement under which Ericsson waived the remaining $1.0 million in deferred 
milestone payments and $0.4 million in interest accrued on the milestone payments under the 2008 contract. In the first quarter 
of 2015, the Company reversed these amounts  from accounts payable, accrued expenses and construction in progress on the 
Company's consolidated balance sheet. In August 2015, the Company and Ericsson executed a second amendment to the 2014 
contract which incorporated revised payment and pricing schedules. This amendment also reflected an accelerated timeline for 
the project. During the second quarter of 2016, the Company took possession of the final Ericsson hardware for the Company's 
global deployment. In December 2016, the Company formally accepted all contract deliverables for the IMS solution under the 
agreement  with  Ericsson,  with  the  exception  of  a  punch  list  of  items. As  of  December 31,  2016,  the  remaining  amount  due 
under the contract is approximately $2.6 million, of which $1.2 million is recorded in accounts payable and accrued expenses.  

Other Second-Generation Commitments 

The  Company  has  signed  various  licensing  and  royalty  agreements  necessary  for  the  manufacture  and  distribution  of  its 
second-generation products. Payments made under these agreements were $5.9 million as of December 31, 2016; amounts are 
recorded primarily in noncurrent assets on the Company's consolidated balance sheet. The Company estimates the portion of 
expense incurred or royalties earned for the next 12 months and reclassifies these amounts to current assets on the Company's 
consolidated balance sheet each reporting period. The Company will expense these amounts through depreciation expense over 
the life of the gateway, maintenance expense over the term of the services, or cost of goods sold on a per unit basis as these 
units are manufactured, sold, or activated.   

Future Minimum Lease Obligations 

The Company has non-cancelable operating leases for facilities and equipment throughout the United States and around the 
world, including Louisiana, California, Florida, Canada, Ireland, France, Brazil, Panama, Singapore and Botswana. The leases 
expire on various dates through 2021. The  following table presents the future  minimum lease payments for leases having an 
initial or remaining non-cancelable lease term in excess of one year (in thousands) as of December 31, 2016, excluding possible 
lease  payment  reimbursement  from  the  State  of  Louisiana  pursuant  to  the  Cooperative  Endeavor  Agreement  the  Company 
entered into with the Louisiana Department of Economic Development (See Note 8: Accrued Expenses and Other Non-Current 
Liabilities): 

2017 
2018 
2019 
2020 
2021 
Thereafter 

Total minimum lease payments 

$ 

$ 

1,353  
1,183  
340  
297  
161  
—  
3,334  

Rent expense for 2016, 2015 and 2014 was approximately $1.3 million, $1.3 million and $1.4 million, respectively. 

90 

 
 
 
 
 
 
 
 
 
7. CONTINGENCIES  

Arbitration 

On June 3, 2011, the Globalstar filed a demand for arbitration against Thales before the American Arbitration Association to 
enforce certain rights to order additional satellites under the 2009 Contract. The Company did not  include within its demand 
any  claims  that  it  had  against  Thales  for  work  previously  performed  under  the  contract  to  design,  manufacture  and  timely 
deliver  the  first  25  second-generation  satellites.  On  May  10,  2012,  the  arbitration  tribunal  issued  its  award  in  which  it 
determined that the Company had terminated the 2009 Contract "for convenience" and had materially breached the contract by 
failing  to  pay  to  Thales  the  €51.3  million  in  termination  charges  required  under  the  contract.  The  tribunal  additionally 
determined  that  absent  further  agreement  between  the  parties,  Thales  had  no  further  obligation  to  manufacture  or  deliver 
satellites under Phase 3 of the 2009 Contract. Based on these determinations, the tribunal directed the Company to pay Thales 
approximately  €53  million  in  termination  charges,  plus  interest,  by  June  9,  2012.  On  May  23,  2012, Thales  commenced  an 
action in the United States District Court for the Southern District of New York by filing a petition to confirm the arbitration 
award  (the  “New  York  Proceeding”).  Thales  and  the  Company  entered  into  a  tolling  agreement  as  of  June  13,  2013,  under 
which Thales dismissed the New York Proceeding without prejudice. The tolling agreement has expired. Thales may refile the 
petition at a later date and pursue the confirmation of the arbitration award, which the Company would oppose. Should Thales 
be  successful  in  confirming  the  arbitration  award,  this  would  have  a  material  adverse  effect  on  the  Company’s  financial 
condition, results of operations and liquidity. 

On June 24, 2012, the Company and Thales agreed to settle their prior commercial disputes, including those disputes that 
were the subject of the arbitration award. In order to effectuate this settlement, the Company and Thales entered into a Release 
Agreement, a Settlement Agreement and a Submission Agreement. Under the terms of the Release Agreement, Thales agreed 
unconditionally and irrevocably to release and forever discharge the Company from any and all claims and obligations (with 
the exception of those items payable under the Settlement Agreement or in connection with a new contract for the purchase of 
any  additional  second-generation  satellites),  including,  without  limitation,  a  full  release  from  paying  €35.6  million  of  the 
termination  charges  awarded  in  the  arbitration  together  with  all  interest  on  the  award  amount  effective  upon  the  earlier  of 
December  31,  2012  and  the  effective  date  of  the  financing  for  the  purchase  of  any  additional  second-generation  satellites. 
Under  the  terms  of  the  Release  Agreement,  the  Company  agreed  unconditionally  and  irrevocably  to  release  and  forever 
discharge  Thales  from  any  and  all  claims  (with  limited  exceptions),  including,  without  limitation,  claims  related  to  Thales’ 
work  under  the  2009  satellite  construction  contract,  including  any  obligation  to  pay  liquidated  damages,  effective  upon  the 
earlier  of  December  31,  2012,  and  the  effective  date  of  the  financing  for  the  purchase  of  any  additional  second-generation 
satellites.  In  connection  with  the  Release  Agreement  and  the  Settlement  Agreement,  the  Company  recorded  a  contract 
termination  charge  of  approximately  €17.5  million  which  is  recorded  in  the  Company’s  consolidated  balance  sheets  as  of 
December 31, 2016 and 2015. The releases became effective on December 31, 2012. 

Under the terms of the Settlement Agreement, the Company agreed to pay €17.5 million to Thales, representing one-third of 
the termination charges awarded to Thales in the arbitration, subject to certain conditions, on the later of the effective date of 
the new contract for the purchase of any additional second-generation satellites and the effective date of the financing for the 
purchase of these satellites. As of December 31, 2016, this condition had not been satisfied. Because the effective date of  the 
new  contract  for  the  purchase  of  additional  second-generation  satellites  did  not  occur  on  or  prior  to  February  28,  2013,  any 
party  may  terminate  the  Settlement  Agreement.  If  any  party  terminates  the  Settlement  Agreement,  all  parties’  rights  and 
obligations under the Settlement Agreement shall terminate. The Release Agreement is a separate and independent agreement 
from  the  Settlement  Agreement  and  provides  that  it  supersedes  all  prior  understandings,  commitments  and  representations 
between  the  parties  with  respect  to  the  subject  matter  thereof;  therefore  it  would  survive  any  termination  of  the  Settlement 
Agreement. As of December 31, 2016, no party had terminated the Settlement Agreement 

91 

 
 
 
 
 
 
Litigation 

Due to the nature of the Company's business, the Company is involved, from time to time, in various litigation matters or 
subject  to  disputes  or  routine  claims  regarding  its  business  activities.  Legal  costs  related  to  these  matters  are  expensed  as 
incurred. During 2014 and 2016, the Company recorded an accrual related to the settlement of litigation incurred on behalf of 
the  Company's  Brazilian  subsidiary.  The  Company  paid  the  total  settlement  of  4.5  million  reais,  or  $1.4  million,  by  issuing 
approximately 1.3 million shares of Globalstar common stock on October 24, 2016. The Company agreed to provide downside 
protection for the difference between the total settlement amount of 4.5 million reais and the total gross proceeds received  by 
the third party upon sale of these shares. The Company accrued a total of 1.3 million reais, or $0.4 million, as of December 31, 
2016  related  to  this  downside  protection,  which  will  be  paid  in  the  form  of  Globalstar  common  stock.  See  Note  8: Accrued 
Expenses and Other Non-Current Liabilities and Note 5: Fair Value Measurements for further discussion. 

In management's opinion, there is no pending litigation, dispute or claim, other than those described in this report, which 

could be expected to have a material adverse effect on the Company's financial condition, results of operations or liquidity. 

8. ACCRUED EXPENSES AND OTHER NON-CURRENT LIABILITIES  

Accrued expenses consist of the following (in thousands): 

Accrued interest 
Accrued liability for potential stock issuance to Hughes 
Accrued compensation and benefits 
Accrued property and other taxes 
Accrued customer liabilities and deposits 
Accrued professional and other service provider fees 
Accrued commissions 
Accrued telecommunications expenses 
Accrued satellite and ground costs 
Accrued inventory 
Accrued liability for legal settlement 
Other accrued expenses 

Total accrued expenses 

December 31, 

2016 

2015 

381     $ 

2,706    
3,193    
4,173    
3,907    
2,544    
858    
686    
2,076    
90    
389    
2,159    
23,162     $ 

317  
5,495  
2,101  
4,145  
3,216  
1,130  
1,224  
1,511  
60  
502  
328  
2,410  
22,439  

$ 

$ 

Accrued  liability  for  potential  stock  issuance  to  Hughes  includes  the  estimated  value  at  December 31,  2016  and  2015, 
respectively, of the downside protection that the Company provided to Hughes in connection with its April 2015 agreement (as 
amended). See Note 5: Fair Value Measurements and Note 6: Commitments for further discussion.  

Accrued liability for legal settlement relates to the litigation incurred on behalf of the Company's Brazilian subsidiary. The 
balance  at  December 31,  2016  includes  the  fair  value  of  the  downside  protection  the  Company  provided  related  to  the 
settlement of this litigation. The balance at December 31, 2015 includes the accrual of the estimated loss related to the litigation 
as of that date. This litigation was settled in October 2016. See Note 5: Fair Value Measurements and Note 7: Contingencies for 
further discussion. 

Other  accrued  expenses  include  primarily  advertising  costs,  capital  lease  obligations,  vendor  services,  warranty  reserve, 
occupancy  costs,  payments  to  IGOs  and  estimated  payroll  shortfall  under  the  Cooperative  Endeavor  Agreement  with  the 
Louisiana Department of Economic Development (“LED”). 

92 

 
 
 
 
 
 
 
 
 
 
 
 
The following is a  summary  of the activity in the  warranty reserve account,  which is included in other accrued expenses 

above (in thousands): 

Balance at beginning of period 
Provision 
Utilization 

Balance at end of period 

Year Ended December 31, 

2016 

2015 

2014 

$ 

$ 

101     $ 
272    
(241 )  
132     $ 

129     $ 
279    
(307 )  
101     $ 

142  
246  
(259 ) 
129  

Other non-current liabilities consist of the following (in thousands): 

Long-term accrued interest 
Asset retirement obligation 
Deferred rent and other deferred expense 
Capital lease obligations 
Liability related to the Cooperative Endeavor Agreement with the State of Louisiana 
Uncertain income tax positions 
Foreign tax contingencies 

Total other non-current liabilities 

December 31, 

2016 

2015 

99     $ 

1,443    
470    
87    
445    
—    
3,346    
5,890     $ 

96  
1,302  
593  
94  
716  
5,795  
2,311  
10,907  

$ 

$ 

The  Company relocated to Louisiana in 2011. In connection  with  its relocation, the Company entered into a Cooperative 
Endeavor Agreement with the LED whereby the Company would be reimbursed for certain qualified relocation costs and lease 
expenses.  In  accordance  with  the  terms  of  the  agreement,  these  reimbursement  costs,  not  to  exceed  $8.1  million,  will  be 
reimbursed to the Company as incurred provided the Company maintains required annual payroll levels in Louisiana through 
2019.  Under  the  terms  of  the  agreement,  the  Company  was  reimbursed  a  total  of  $4.9  million  for  qualifying  relocation  and 
lease  expenses  and  $1.3  million  for  facility  improvements  and  replacement  equipment  in  connection  with  the  relocation 
through December 31, 2016. 

As a result of the expiration of the statute of limitations associated with the tax position of one of the Company's foreign 
subsidiaries,  the  Company  removed  the  total  unrecognized  tax  position  of  $6.3  million,  inclusive  of  cumulative  interest  and 
penalties, from its non-current liabilities and recorded a $6.3 million tax benefit in its consolidated financial statements during 
the third quarter of 2016. 

For  further  discussion  of  amounts  accrued  related  to  the  Company's  asset  retirement  obligation  and  foreign  tax 

contingencies, see Note 1: Summary of Significant Accounting Policies and Note 11: Taxes, respectively. 

9. RELATED PARTY TRANSACTIONS  

Payables to Thermo and other affiliates related to normal purchase transactions were $0.3 million and $0.6 million at each 

of December 31, 2016 and 2015, respectively. 

93 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Transactions with Thermo 

General and administrative expenses are related to non-cash expenses and those expenses incurred by Thermo on behalf of 
the  Company  which  are  charged  to  the  Company.  Non-cash  expenses,  which  the  Company  accounts  for  as  a  contribution  to 
capital, relate to services provided by two executive officers of Thermo (who are also directors of the Company) and receive no 
cash compensation from the Company. The Thermo expense charges are based on actual amounts (with no mark-up) incurred 
or  upon  allocated  employee  time.  For  the  periods  ended  December 31, 2016, 2015,  and 2014,  expenses  incurred  by Thermo 
were $0.7 million, $0.9 million, and $0.8 million, respectively.  

As of December 31, 2016, the principal amount outstanding under the Loan Agreement with Thermo was $94.0 million, and 
the fair value of the compound embedded derivative liability associated with the Loan Agreement was $254.5 million. During 
2016 and 2015, interest accrued on the Loan Agreement was approximately $10.7 and $9.1, respectively. 

In  June  2009,  the  Company  entered  into  a  Contingent  Equity  Agreement  with  Thermo,  under  which  Thermo  agreed  to 
deposit  $60.0  million  into  a  contingent  equity  account  to  fulfill  a  condition  precedent  for  borrowing  under  the  Facility 
Agreement.  The  Company  has  drawn  the  entire  $60.0  million  from  this  account  as  well  as  interest  earned  from  the  funds 
previously held in this account of approximately $1.1 million. Since the origination of the Contingent Equity Agreement, the 
Company has issued to Thermo warrants to purchase 41.5 million shares of common stock for the annual availability fee and 
subsequent resets due to provisions in the Contingent Equity Agreement and 160.9 million shares of common stock resulting 
from the Company's draws on the contingent equity account pursuant to the terms of the Contingent Equity Agreement. The 
Company  also  issued  to  Thermo  2.1  million  shares  of  common  stock  resulting  from  the  interest  earned  from  the  funds 
previously  held  in  this  account.  Thermo  has  exercised  a  total  of  16.9  million  warrants  related  to  the  Contingent  Equity 
Agreement  resulting  in  the  issuance  of  16.9  million  shares  of  Globalstar  common  stock.  As  of  December 31,  2016, 
approximately 24.6 million warrants remain outstanding under this agreement that are scheduled to expire in June 2017. 

Additionally,  in  June  2009,  the  Company  issued  to  Thermo  4.2  million  warrants  as  partial  consideration  for  the  original 
Loan Agreement  with  Thermo.  Thermo  exercised  these  warrants  in  2014,  resulting  in  the  issuance  of  4.2  million  shares  of 
Globalstar common stock. 

Since  June  2009,  Thermo  and  its  affiliates  have  also  purchased  $20.0  million  of  the  Company’s  5.0%  Notes,  purchased 
$11.4 million of the Company's 8.00% Notes Issued in 2009, and loaned $37.5 million to the Company to fund the debt service 
reserve account. In connection with these agreements, Thermo was issued 16.3 million 8.00% Warrants issued in 2009 and 8.0 
million  5.0%  Warrants.  During  2014,  Thermo  exercised  16.3  million  of  the  8.00%  Warrants  issued  in  2009  resulting  in  the 
issuance  of  14.7  million  shares  of  Globalstar  common  stock.  During  2016,  Thermo  exercised  8.0  million  5.0%  Warrants 
resulting  in  the  issuance  of  8.0  million  shares  of  Globalstar  common  stock. As  of  December 31,  2016,  no  warrants  remain 
outstanding under any of these agreements. 

In May 2013, the Company issued 8.00% Notes Issued in  2013 in exchange  for previously outstanding 5.75% Notes. In 
connection with this exchange, the Company entered into the Consent Agreement, the Common Stock Purchase Agreement and 
the  Common  Stock  Purchase  and  Option  Agreement.  During  2013,  Thermo  and  its  affiliates  funded  $65.0  million  in 
accordance with these agreements. 

In August  2015,  the  Company  entered  into  an  Equity Agreement  with  Thermo.  Thermo  agreed  to  purchase  up  to  $30.0 
million in equity securities of the Company if the Company so requests or if an event of default is continuing under the Facility 
Agreement  and  funds  are  not  available  under  the August  2015 Terrapin Agreement.  The  Company  has  received  cash  equity 
financing in excess of Thermo's equity commitment. As a result, Thermo had no remaining cash equity commitment under the 
Equity Agreement as of December 31, 2016. 

The Facility Agreement requires Thermo to maintain minimum and maximum ownership levels in the Company's common 
stock. Thermo may convert shares of nonvoting common stock into shares of common stock as needed to comply with these 
ownership limitations. 

94 

 
 
 
 
 
 
 
 
 
See  Note  3:  Long-Term  Debt  and  Other  Financing Arrangements  and  Note  4:  Derivatives  for  further  discussion  of  the 

Company's debt and financing transactions with Thermo. 

10. PENSIONS AND OTHER EMPLOYEE BENEFITS  

Defined Benefit Plan 

Until June 1, 2004, substantially all Old and New Globalstar employees and retirees who participated and/or met the vesting 
criteria  for  the  plan  were  participants  in  the  Retirement  Plan  of  Space  Systems/Loral  (the  "Loral  Plan"),  a  defined  benefit 
pension  plan.  The  accrual  of  benefits  in  the  Old  Globalstar  segment  of  the  Loral  Plan  was  curtailed,  or  frozen,  by  the 
administrator of the Loral Plan as of October 23, 2003. Prior to October 23, 2003, benefits for the Loral Plan were generally 
based upon contributions, length of service with the Company and age of the participant. On June 1, 2004, the assets and frozen 
pension obligations of the Globalstar Segment of the Loral Plan were transferred into a new Globalstar Retirement Plan (the 
"Globalstar  Plan").  The  Globalstar  Plan  remains  frozen  and  participants  are  not  currently  accruing  benefits  beyond  those 
accrued as of October 23, 2003. The Company's funding policy is to fund the Globalstar Plan in accordance with the Internal 
Revenue Code and regulations. 

Defined Benefit Pension Obligation and Funded Status 

Below is a reconciliation of projected benefit obligation, plan assets, and the funded status of the Company’s defined benefit 

plan (in thousands): 

Change in projected benefit obligation: 

Projected benefit obligation, beginning of year 

Service cost 

Interest cost 

Actuarial (gain) loss 

Benefits paid 

Projected benefit obligation, end of year 

Change in fair value of plan assets: 

Fair value of plan assets, beginning of year 

Return on plan assets 

Employer contributions 

Benefits paid 

Fair value of plan assets, end of year 

Funded status, end of year-net liability 

Year Ended December 31, 

2016 

2015 

$ 

$ 

$ 

$ 

$ 

17,595     $ 
195    
758    
381    
(1,151 )  
17,778     $ 

12,785     $ 
937    
324    
(1,151 )  
12,895     $ 
(4,883 )   $ 

18,932  
111  
744  
(1,071 ) 

(1,121 ) 
17,595  

13,433  
66  
407  
(1,121 ) 
12,785  
(4,810 ) 

95 

 
 
 
 
 
 
 
 
 
 
 
 
   
 
   
 
Net Benefit Cost and Amounts Recognized 

Components of the net periodic benefit cost of the Company’s defined benefit pension plan were as follows (in thousands): 

Net periodic benefit cost: 

Service cost 

Interest cost 

Expected return on plan assets 

Amortization of unrecognized net actuarial loss 

Total net periodic benefit cost 

Year Ended December 31, 

2016 

2015 

2014 

$ 

$ 

195     $ 
758    
(808 )  
473    
618     $ 

111     $ 
744    
(862 )  
512    
505     $ 

103  
781  
(932 ) 
281  
233  

Amounts recognized in the consolidated balance sheet were as follows (in thousands): 

Amounts recognized: 

Funded status recognized in other non-current liabilities 
Net actuarial loss recognized in accumulated other comprehensive loss 

Net amount recognized in retained deficit 

Assumptions 

December 31, 

2016 

2015 

$ 

$ 

(4,883 )   $ 
5,942    
1,059     $ 

(4,810 ) 
6,163  
1,353  

The weighted-average assumptions used to determine the benefit obligation and net periodic benefit cost were as follows: 

Benefit obligation assumptions: 

Discount rate 
Rate of compensation increase 
Net periodic benefit cost assumptions: 

Discount rate 
Expected rate of return on plan assets 
Rate of compensation increase 

For the Year Ended December 31, 

2016 

2015 

2014 

4.15 %  
N/A  

4.38 %  
6.50 %  
N/A  

4.38 %  
N/A  

4.03 %  
6.50 %  
N/A  

4.03 % 
N/A 

4.80 % 
7.12 % 
N/A 

The  assumptions,  investment  policies  and  strategies  for  the  Globalstar  Plan  are  determined  by  the  Globalstar  Plan 
Committee. The Globalstar Plan Committee is responsible for ensuring the investments of the plans are managed in a prudent 
and effective manner. Amounts related to the pension plan are derived from actuarial and other assumptions, including discount 
rates, mortality, expected rate of return, participant data and termination. The Company reviews assumptions on an annual basis 
and makes adjustments as considered necessary. 

The expected long-term rate of return on pension plan assets is selected by taking into account the expected duration of the 
projected  benefit  obligation  for  the  plan,  the  asset  mix  of  the  plan  and  the  fact  that  the  plan  assets  are  actively  managed  to 
mitigate risk. 

96 

 
 
 
 
 
 
 
 
   
   
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
   
   
 
   
   
 
 
 
Plan Assets and Investment Policies and Strategies 

The  plan  assets  are  invested  in  various  mutual  funds  which  have  quoted  prices.  The  plan  has  a  target  allocation.  On  a 
weighted-average basis, target allocations for equity securities range from 50% to 60%, for debt securities 25% to 50% and for 
other  investments  0%  to  15%. The  defined  benefit  pension  plan  asset  allocations  as  of  the  measurement  date  presented  as  a 
percentage of total plan assets were as follows:  

Equity securities 
Debt securities 

Total 

December 31, 

2016 

2015 

56 %  
44  
100 %  

55 % 
45  
100 % 

The fair values of the Company’s pension plan assets by asset category were as follows (in thousands): 

December 31, 2016 

Quoted Prices 
in Active 
Markets for 
Identical Assets 
(Level 1) 

Total 

United States equity securities 
International equity securities 

Fixed income securities 

Other 

Total 

United States equity securities 
International equity securities 

Fixed income securities 

Other 

Total 

  Accumulated Benefit Obligation 

$ 

$ 

$ 

$ 

5,705     $ 
1,460    
4,028    
1,702    
12,895     $ 

5,688     $ 
1,370    
4,026    
1,701    
12,785     $ 

December 31, 2015 

Quoted Prices 
in Active 
Markets for 
Identical Assets 
(Level 1) 

Total 

Significant 
Other 
Observable 
Inputs (Level 2)   
5,705     $ 
1,460    
4,028    
1,702    
12,895     $ 

Significant 
Unobservable 
Inputs (Level 3) 
—  
—  
—  
—  
—  

—     $ 
—    
—    
—    
—     $ 

Significant 
Other 
Observable 
Inputs (Level 2)   
5,688     $ 
1,370    
4,026    
1,701    
12,785     $ 

Significant 
Unobservable 
Inputs (Level 3) 
—  
—  
—  
—  
—  

—     $ 
—    
—    
—    
—     $ 

The  accumulated  benefit  obligation  of  the  defined  benefit  pension  plan  was  $17.8  million  and  $17.6  million  at 

December 31, 2016 and 2015, respectively. 

97 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Benefits Payments and Contributions 

The benefit payments to retirees over the next ten years are expected to be paid as follows (in thousands): 

2017 
2018 
2019 
2020 
2021 
2022 - 2026 

$ 

974  
981  
1,002  
1,002  
1,003  
5,379  

For 2016 and 2015, the Company contributed $0.3 million and $0.4 million, respectively, to the Globalstar Plan. 

401(k) Plan 

The Company has a defined contribution employee savings plan, or “401(k),” which provides that the Company may match 
the  contributions  of  participating  employees  up  to  a  designated  level.  Under  this  plan,  the  matching  contributions  were 
approximately $0.3 million, $0.3 million and $0.3 million for 2016, 2015, and 2014, respectively.  

11. TAXES  

The components of income tax expense were as follows (in thousands): 

Current: 

Federal tax 
State tax 
Foreign tax 

Total 
Deferred: 

Federal and state tax 
Foreign tax provision (benefit) 

Total 

Income tax expense (benefit) 

Year Ended December 31, 

2016 

2015 

2014 

$ 

$ 

—     $ 
18    
(6,561 )  

(6,543 )  

—    
—    
—    
(6,543 )   $ 

—     $ 
34    
(211 )  

(177 )  

—    
1,569    
1,569    
1,392     $ 

—  
20  
2,430  
2,450  

—  
(1,569 ) 

(1,569 ) 
881  

U.S. and foreign components of income (loss) before income taxes are presented below (in thousands): 

U.S. income (loss) 
Foreign income (loss) 

Total income (loss) before income taxes 

Year Ended December 31, 

2016 
(103,494 )   $ 
(35,695 )  

(139,189 )   $ 

2015 

109,411     $ 
(35,697 )  
73,714     $ 

2014 
(461,250 ) 
(735 ) 

(461,985 ) 

$ 

$ 

As of December 31, 2016, the Company had cumulative U.S. and foreign net operating loss carryforwards for income tax 
reporting purposes of approximately $1.6 billion and $197.4 million, respectively. As of December 31, 2015, the Company had 
cumulative U.S. and foreign net operating loss carryforwards for income tax reporting purposes of approximately $1.5 billion 
and $142.6 million, respectively. The net operating loss carryforwards expire from 2017 through 2035. 

98 

 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
 
   
   
 
 
 
 
 
 
 
The  Company  has  not  provided  U.S.  income  taxes  and  foreign  withholding  taxes  on  approximately  $1.8  million  of 
undistributed earnings from certain foreign subsidiaries indefinitely invested outside the U.S. Should the Company decide to 
repatriate  these  foreign  earnings,  the  Company  would  have  to  adjust  the  income  tax  provision  in  the  period  in  which 
management determines that it intends to repatriate the earnings. 

The components of net deferred income tax assets were as follows (in thousands): 

Federal and foreign net operating loss and credit carryforwards 
Property and equipment and other long-term assets 
Accruals and reserves 

Deferred tax assets before valuation allowance 
Valuation allowance 

Net deferred income tax assets 

December 31, 

2016 

2015 

712,799     $ 
(58,379 )  
21,071    
675,491    
(675,491 )  

—     $ 

641,001  
(32,698 ) 
25,124  
633,427  
(633,427 ) 
—  

$ 

$ 

The change in the valuation allowance during 2016 and 2015 of $42.1 million and $50.6 million, respectively, was due to 
the Company providing valuation allowances against all of the tax benefit generated from the consolidated net losses in both 
periods.  The  change  in  property  and  equipment  and  other  long-term  deferred  tax  assets  during  2016  and  2015  was  driven 
primarily by depreciation due to the difference between tax and book depreciable lives.  

The actual provision for income taxes differs from the statutory U.S. federal income tax rate as follows (in thousands): 

Year Ended December 31, 

2016 

2015 

Provision at U.S. statutory rate of 35% 
State income taxes, net of federal benefit 

$ 

(48,722 )   $ 
(6,193 )  

Change in valuation allowance (excluding impact of foreign exchange rates) 

Effect of foreign income tax at various rates 
Permanent differences 
Change in unrecognized tax benefit 
Net change in permanent items due to provision to tax return 
Other (including amounts related to prior year tax matters) 

36,631 
4,844    
10,331    
(6,313 )  
3,222    
(343 )  

Total 

 Tax Audits 

$ 

(6,543 )   $ 

25,788     $ 
6,597    

(39,686 )  
4,739    
7,046    
712    
(3,099 )  
(705 )  
1,392     $ 

2014 
(161,702 ) 
(27,656 ) 

136,717 
243  
33,138  
(3,839 ) 
21,008  
2,972  
881  

The Company operates in various U.S. and foreign tax jurisdictions. The process of determining its anticipated tax liabilities 
involves  many  calculations  and  estimates  which  are  inherently  complex.  The  Company  believes  that  it  has  complied  in  all 
material respects with its obligations to pay taxes in these jurisdictions. However, its position is subject to review and possible 
challenge by the taxing authorities of these jurisdictions. If the applicable taxing authorities were to challenge successfully its 
current tax positions, or if there were changes in the manner in which the Company conducts its activities, the Company could 
become  subject to  material  unanticipated tax liabilities. It  may also become  subject to additional tax liabilities as a result of 
changes in tax laws, which could in certain circumstances have a retroactive effect. 

Neither the Company nor any of its subsidiaries is currently under audit by the IRS or by any state jurisdiction in the United 
States.  The  Company's  corporate  U.S.  tax  returns  for  2012  and  subsequent  years  remain  subject  to  examination  by  tax 
authorities. State income tax returns are generally subject to examination for a period of three to five years after filing of the 
respective return. The state impact of any federal changes remains subject to examination by various states for a period of up to 
one year after formal notification to the states. 

99 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 The  Company  acquired  a  tax  liability  for  which  the  Company  has  been  indemnified  by  the  previous  owners.  As  of 
December 31, 2016 and 2015, the Company had recorded a tax liability of $1.1 million and $0.3 million, respectively, to the 
foreign tax authorities  with an offsetting tax receivable from the previous owners,  which is included in Intangible and Other 
Assets  in  the  accompanying  balance  sheets.  In  addition,  an  agreement  was  reached  in  November  2014  to  settle  other 
outstanding  refinancing  contingencies  by  utilization  of  the  Brazilian  tax  amnesty  program  and  the  accumulated  fiscal  losses 
related to tax periods preceding the date of the agreement. While the Brazilian tax authorities have not given final confirmation 
of the settlement, the Company does not currently maintain a corresponding liability on its consolidated balance sheet as the 
Company believes additional liability is remote. The  Company  may be exposed to liabilities in the future if its subsidiary in 
Brazil, after making use of all available tax benefits and fiscal losses, incurs additional tax liabilities for which it may  not be 
fully indemnified by the seller, or the seller may fail to perform its indemnification obligations. 

In  the  Company's  international  tax  jurisdictions,  numerous  tax  years  remain  subject  to  examination  by  tax  authorities, 

including tax returns for 2006 and subsequent years in most of the Company's international tax jurisdictions. 

A rollforward of the Company's unrecognized tax benefits is as follows (in thousands): 

Gross unrecognized tax benefits at January 1, 2016 
Gross increase (decrease) based on tax positions related to current year 
Gross increase (decrease) based on tax positions related to prior years: 

Lapse of applicable statute of limitations 

Gross unrecognized tax benefits at December 31, 2016 

Gross unrecognized tax benefits at January 1, 2015 
Gross increase (decrease) based on tax positions related to current year 
Gross increase (decrease) based on tax positions related to prior years 

Gross unrecognized tax benefits at December 31, 2015 

$ 

$ 

$ 

$ 

3,830  
245  

(4,075 ) 
—  

3,550  
280  
—  
3,830  

During 2016, as a result of the expiration of the statute of limitations associated with the tax position of a foreign subsidiary, 
the Company removed $4.1 million in unrecognized tax positions and $2.2 million in related interest and penalties from non-
current liabilities on its consolidated balance sheet. This adjustment resulted in a corresponding tax benefit in the Company's 
consolidated statements of operations. The Company classified interest and penalties as  a component of income tax expense 
pursuant to ASC Topic 740 Accounting for Uncertainty in Income Taxes. 

In October 2016, the U.S. Department of the Treasury released final and temporary regulations  under Section 385 of the 
U.S. Internal Revenue Code. The final regulations strengthen the tax rules distinguishing between debt and equity specific to 
related party transactions. The Company continues to evaluate the impact these regulations will have on its current accounting 
and tax policies and procedures, however it does not believe that they will have a material impact on the consolidated financial 
statements. 

100 

 
 
 
 
 
 
 
 
 
 
12. GEOGRAPHIC INFORMATION  

The  Company  attributes  equipment  revenue  to  various  countries  based  on  the  location  where  equipment  is  sold.   Service 
revenue is generally attributed to the various countries based on the Globalstar entity that holds the customer contract.  Long-
lived assets consist primarily of property and equipment and are attributed to various countries based on the physical location 
of the asset at a given  fiscal  year-end, except for the Company’s satellites  which are  included in the long-lived assets of the 
United States.  The Company’s information by geographic area is as follows (in thousands): 

Revenues: 
Service: 

United States 
Canada 
Europe 
Central and South America 
Others 

Total service revenue 

Subscriber equipment: 

United States 
Canada 
Europe 
Central and South America 
Others 

Total subscriber equipment revenue 

Total revenue 

Long-lived assets: 
United States 
Canada 
Europe 
Central and South America 
Other 

Total long-lived assets 

13. EARNINGS (LOSS) PER SHARE 

Year Ended December 31, 

2016 

2015 

2014 

$ 

$ 

56,868     $ 
16,038    
6,955    
2,659    
549    
83,069    

7,441    
3,122    
1,533    
1,413    
283    
13,792    
96,861     $ 

50,832     $ 
14,553    
5,738    
2,407    
594    
74,124    

7,823    
4,339    
1,710    
2,087    
407    
16,366    
90,490     $ 

46,519  
14,584  
5,536  
2,623  
561  
69,823  

10,931  
5,668  
2,123  
1,279  
240  
20,241  
90,064  

Year Ended December 31, 

2016 

2015 

$ 

1,035,331     $ 

670    
408    
3,084    
226    

$ 

1,039,719     $ 

1,073,327  
510  
484  
2,782  
457  
1,077,560  

Basic earnings (loss) per share are computed based on the weighted average number of shares of common stock outstanding 
during the year. Common stock equivalents are included in the calculation of diluted earnings per share only when the effect of 
their inclusion would be dilutive. 

101 

 
 
 
 
 
 
 
 
   
   
 
   
   
 
   
   
 
 
 
 
 
   
 
 
 
The following table sets forth the calculation of basic and diluted earnings (loss) per share and reconciles basic weighted 

average shares to diluted weighted average shares of common stock outstanding for the periods indicated (in thousands): 

Net income (loss) 
Effect of dilutive securities: 

2013 8.00% Notes 

Thermo Loan Agreement 

Income (loss) to common stockholders plus assumed 
conversions 
Weighted average common shares outstanding: 

Basic shares outstanding 

Incremental shares from assumed exercises, conversions, and 
other issuance of: 

Stock options, restricted stock, restricted stock units and 
ESPP 
2013 8.00% Notes 

Thermo Loan Agreement 

Warrants and other 

Diluted shares outstanding 

Income (loss) per share: 
Basic 

Diluted 

Year ended December 31, 

2016 

2015 

2014 

$ 

(132,646 )  $ 

72,322    $ 

(462,866 ) 

—    
—    

2,398    
8,903    

—  
—  

$ 

(132,646 )  $ 

83,623 

 $ 

(462,866 ) 

1,064,443    

1,020,149    

934,356  

— 
—    
—    
—    
1,064,443    

8,559 
27,853    
136,710    
37,123    
1,230,394    

$ 

$ 

(0.12 )  $ 

(0.12 )  $ 

0.07    $ 
0.07    $ 

— 
—  
—  
—  
934,356  

(0.50 ) 

(0.50 ) 

For  the  years  ended  December 31,  2016,  and  2014,  204.2  million  and  194.4  million  shares  of  potential  common  stock, 
respectively, were excluded from diluted shares outstanding because the effects of potentially dilutive securities would be anti-
dilutive. 

14. STOCK COMPENSATION 

The  Company’s  2006  Equity  Incentive  Plan  (“Equity  Plan”)  provides  long-term  incentives  to  the  Company’s  key 
employees, including officers, directors, consultants and advisers (“Eligible Participants”), and is designed to align stockholder 
and employee interests.  Under the Equity Plan, the Company  may grant incentive  stock options, nonstatutory stock options, 
restricted  stock  awards,  restricted  stock  units,  and  other  stock  based  awards  or  any  combination  thereof  to  Eligible 
Participants.  The Compensation Committee of the Company’s Board of Directors establishes the terms and conditions of any 
awards  granted  under  the  plans. As  of  December 31,  2016  and  2015,  the  number  of  shares  of  common  stock  that  was 
authorized and remained available for issuance under the Equity Plan was 26.6 million and 29.9 million, respectively. 

Stock Options 

The Company has granted incentive stock options under the Equity Plan. The options generally vest in equal installments 

over three or four years and expire in ten years. Non-vested options are generally forfeited upon termination of employment. 

102 

 
 
 
 
 
 
 
   
   
 
 
   
   
 
   
   
 
 
 
 
 
 
   
   
 
 
 
 
 
The Company recognizes compensation expense for stock option grants based on the fair value at the date of grant using the 
Black-Scholes  option  pricing  model.  The  Company  uses  historical  data,  among  other  factors,  to  estimate  the  expected  price 
volatility, the expected option life and the expected forfeiture rate. The market price of common stock has been volatile at times 
in  recent  years.  The  Company  makes  judgmental  adjustments  to  project  volatility  during  the  expected  term  of  the  options, 
considering,  among  other  things,  historical  volatility  of  the  share  prices  of  its  peer  group  and  expectations  with  regard  to 
business  conditions  that  may  impact  stock  price  fluctuations  or  stability. The  Company  estimates  expected  term  considering 
factors such as historical exercise patterns and the recipients of the options granted. The risk-free rate is based on the United 
States Treasury Department yield curve in effect at the time of grant for the expected life of the option. The Company assumes 
an expected dividend yield of zero for all periods.  The table below summarizes the assumptions for the indicated periods: 

Year Ended December 31, 

2016 

2015 

2014 

Risk-free interest rate 
Expected term of options (years) 
Volatility 
Weighted average grant-date fair value per share 

$ 

1 - 2%   Less than 1 - 2%   Less than 1 - 2% 
5 
72% 
1.67  

6  
72%  
1.43     $ 

5  
65 %  

1.04  

  $ 

The following table represents the Company’s stock option activity for the year ended December 31, 2016: 

Outstanding at January 1, 2016 
Granted 
Exercised 
Forfeited or expired 

Outstanding at December 31, 2016 

Exercisable at December 31, 2016 

Shares 
7,964,680     $ 
1,139,800    
(178,400 )  
(203,475 )  
8,722,605    

6,808,078     $ 

Weighted Average 
Exercise Price 

1.36  
1.93  
0.54  
2.14  
1.43  

1.24  

The following table summarizes the aggregate intrinsic value of stock options exercised during the years indicated below (in 

thousands): 

Intrinsic value of stock options exercised 

Year Ended December 31, 

2016 

2015 

2014 

$ 

199     $ 

492     $ 

5,083  

The intrinsic value of a stock option is the amount by which the market value of the underlying stock exceeds the exercise 
price of the option. Net cash proceeds during the year ended December 31, 2016 from the exercise of stock options were $1.0 
million. The aggregate intrinsic value of all outstanding stock options at December 31, 2016 was $4.1 million with a remaining 
contractual life of 6.0 years. The aggregate intrinsic value of all vested stock options at December 31, 2016 was $3.9 million 
with a remaining contractual life of 5.2 years. 

The following table presents compensation expense related to stock options for the years indicated below (in millions): 

Total compensation expense 

Year Ended December 31, 

2016 

2015 

2014 

$ 

1.4     $ 

1.2     $ 

1.5  

103 

 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
As  of  December 31,  2016,  unrecognized  compensation  expense  related  to  nonvested  stock  options  outstanding  was 

approximately $1.9 million to be recognized over a weighted-average period of 1.7 years. 

The  Company  adjusts  its  estimates  of  expected  forfeitures  of  equity  awards  based  upon  its  review  of  recent  forfeiture 
activity and expected future employee turnover. The Company considers the impact of both pre-vesting forfeitures and post-
vesting cancellations for purposes of evaluating forfeiture estimates. The effect of adjusting the forfeiture rate is recognized in 
the period in which the forfeiture estimate is changed. 

Restricted Stock 

Shares of restricted stock generally vest one year from the grant date or in equal annual installments over three years. Non-
vested shares are generally forfeited upon the termination of employment. Holders of restricted stock are entitled to all rights of 
a  stockholder  of  the  Company  with  respect  to  the  restricted  stock,  including  the  right  to  vote  the  shares  and  receive  any 
dividends or other distributions. Compensation expense associated with restricted stock is measured based on the grant date fair 
value of the common stock and is recognized on a straight line basis over the vesting period. The table below summarizes the 
weighted average grant-date fair value of restricted stock for the indicated periods:  

Weighted average grant-date fair value 

Year Ended December 31, 

2016 

2015 

2014 

$ 

1.56     $ 

1.84     $ 

3.32  

The following is a rollforward of the activity in restricted stock for the year ended December 31, 2016:    

Nonvested at January 1, 2016 
Granted 
Vested 
Forfeited 

Nonvested at December 31, 2016 

Weighted Average 
Grant Date 
Fair Value 

2.09  
1.56  
1.78  
1.90  
1.75  

Shares 
1,380,665     $ 
2,323,360    
(1,150,811 )  
(24,382 )  
2,528,832     $ 

The  following  table  represents  the  compensation  expense  related  to  restricted  stock  for  the  years  indicated  below  (in 

millions): 

Total compensation expense 

Year Ended December 31, 

2016 

2015 

2014 

$ 

2.2     $ 

1.4     $ 

1.6  

The total fair value of restricted stock awards vested during 2016, 2015 and 2014 was $1.4 million, $1.2 million, and $3.0 
million,  respectively.  As  of  December 31,  2016,  unrecognized  compensation  expense  related  to  unvested  restricted  stock 
outstanding was approximately $3.4 million to be recognized over a weighted-average period of 2.0 years. 

104 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Key Employee Bonus Plan 

The  Company  has  an  annual  bonus  plan  designed  to  reward  designated  key  employees'  efforts  to  exceed  the  Company's 
financial  performance  goals  for  the  designated  calendar  year  ("Plan  Year").  The  bonus  pool  available  for  distribution  is 
determined based on the Company's adjusted EBITDA performance during the Plan Year. The bonus may be paid in cash or the 
Company's  common  stock,  as  determined  by  the  Compensation  Committee.  During  2016,  the  Company's  adjusted  EBITDA 
performance  was  within  the  bonus  payout  threshold  according  to  the  bonus  plan  document. As  of  December 31,  2016,  $0.8 
million  was accrued on the  Company's consolidated balance  sheet related to this bonus  payment,  which  will be  made in  the 
form of common stock.  

Employee Stock Purchase Plan 

In June 2011, the Company adopted an Employee Stock Purchase Plan (the “Plan”) which provides eligible employees of 
the  Company  and  its  subsidiaries  with  an  opportunity  to  acquire  shares  of  its  common  stock  at  a  discount.  The  maximum 
aggregate  number  of  shares  of  common  stock  that  may  be  purchased  through  the  Plan  is  7,000,000  shares.  The  number  of 
shares  that  may  be  purchased  through  the  Plan  will  be  subject  to  proportionate  adjustments  to  reflect  stock  splits,  stock 
dividends, or other changes in the Company’s capital stock. 

The  Plan  permits  eligible  employees  to  purchase  shares  of  common  stock  during  two  semi-annual  offering  periods 
beginning on June 15 and December 15 (the “Offering Periods”), unless adjusted by the Company's Board of Directors or one 
of its designated committees. Eligible employees may purchase shares of up to 15% of their total compensation per pay period, 
but may purchase in any calendar year no more than the lesser of $25,000 in fair market value of common stock or 500,000 
shares of common stock, as measured as of the first day of each applicable Offering Period. The price an employee pays is 85% 
of the fair market value of common stock.  Fair market value is equal to the lesser of the closing price of a share of common 
stock on either the first day or the last day of the Offering Period. 

For the years ended December 31, 2016 and 2015, the Company received $0.7 million and $0.6 million, respectively, related 
to shares issued under this plan. For both 2016 and 2015 the Company recorded compensation expense of approximately $0.4 
million,  which  is  reflected  in  marketing,  general  and  administrative  expenses.  Additionally,  the  Company  has  issued 
approximately 3.7 million shares through December 31, 2016 related to the Plan. 

The  fair  value  of  the  employees’  stock  purchase  rights  granted  under  the  ESPP  was  estimated  using  the  Black-Scholes 

option pricing model with the following assumptions for the following years: 

Risk-free interest rate 
Expected term (months) 

Volatility 

Weighted average grant-date fair value per share 

15. ACCUMULATED OTHER COMPREHENSIVE LOSS  

Year Ended December 31, 

2016 

2015 

Less than 1.00 %   Less than 1.00 % 
6 

6  

$ 

108 %  
0.61  

  $ 

100% 
1.07  

Accumulated other comprehensive loss includes all changes in equity during a period from non-owner sources. The change 
in accumulated other comprehensive loss for all periods presented resulted from foreign currency translation adjustments and 
minimum pension liability adjustments. 

105 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
The components of accumulated other comprehensive loss were as follows (in thousands): 

Accumulated minimum pension liability adjustment 
Accumulated net foreign currency translation adjustment 

Total accumulated other comprehensive loss 

December 31, 

2016 

2015 

$ 

$ 

(5,942 )   $ 
564    
(5,378 )   $ 

(6,163 ) 
1,330  
(4,833 ) 

No amounts were reclassified out of accumulated other comprehensive loss for the periods shown above. 

16. QUARTERLY FINANCIAL INFORMATION (UNAUDITED)  

The following is a summary of consolidated quarterly financial information (amounts in thousands, except per share data): 

2016 

Total revenue 
Loss from operations 
Net income (loss) 
Basic income (loss) per common share 
Diluted income (loss) per common share 
Shares used in basic per share calculations 
Shares used in diluted per share calculations 

2015 

Total revenue 
Loss from operations 
Net income (loss) 
Basic income (loss) per common share 
Diluted income (loss) per common share 
Shares used in basic per share calculations 
Shares used in diluted per share calculations 

Quarter Ended 

June 30 

Sept. 30 

Dec. 31 

  March 31 
  $ 
  $ 
  $ 
  $ 
  $ 

21,836     $ 
(15,698 )   $ 
(26,947 )   $ 
(0.03 )   $ 
(0.03 )   $ 

25,086     $ 
(16,411 )   $ 
14,099     $ 
0.01     $ 
0.01     $ 

25,544     $ 
(14,763 )   $ 
(2,577 )   $ 
—     $ 
—     $ 

1,041,028    
1,041,028    

1,049,381    
1,249,672    

1,080,313    
1,080,313    

Quarter Ended 

June 30 

Sept. 30 

Dec. 31 

  March 31 
  $ 
  $ 
  $ 
  $ 
  $ 

21,022     $ 
(17,185 )   $ 
(129,727 )   $ 
(0.13 )   $ 
(0.13 )   $ 

23,023     $ 
(17,417 )   $ 
204,767     $ 
0.20     $ 
0.17     $ 

23,678     $ 
(16,089 )   $ 
24,098     $ 
0.02     $ 
0.02     $ 

24,395  
(16,804 ) 
(117,221 ) 
(0.11 ) 
(0.11 ) 
1,086,631  
1,086,631  

22,767  
(15,913 ) 
(26,816 ) 
(0.03 ) 
(0.03 ) 
1,037,880  
1,037,880  

1,000,845    
1,000,845    

1,009,917    
1,205,450    

1,031,398    
1,234,551    

106 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
17. CONDENSED CONSOLIDATING FINANCIAL INFORMATION

In  connection  with  the  Company’s  issuance  of  the  2013  8.00%  Notes,  certain  of  the  Company’s  100%  owned  domestic
subsidiaries  (the  “Guarantor  Subsidiaries”)  fully,  unconditionally,  jointly,  and  severally  guaranteed  the  payment  obligations 
under  these  notes.  The  following  condensed  financial  information  sets  forth,  on  a  consolidating  basis,  the  balance  sheets, 
statements  of  operations  and  comprehensive  income  (loss)  and  statements  of  cash  flows  for  Globalstar,  Inc.  (“Parent 
Company”), the Guarantor Subsidiaries and the Parent Company’s other subsidiaries (the “Non-Guarantor Subsidiaries”). 

107 

Globalstar, Inc. 
Condensed Consolidating Balance Sheet 
As of December 31, 2016 

Parent 
Company 

Guarantor 
Subsidiaries 

Non-
Guarantor 
Subsidiaries    Elimination 
(In thousands)

  Consolidated 

ASSETS 
Current assets: 

Cash and cash equivalents 

$ 

Accounts receivable, net of allowance 

Intercompany receivables 

Inventory 

Prepaid expenses and other current assets 

Total current assets 

Property and equipment, net 
Restricted cash 

Intercompany notes receivable 

Investment in subsidiaries 

Prepaid second-generation ground costs 

Intangibles and other assets, net 

7,259    $ 
5,938  
897,691  
2,266  
1,570  
914,724  
1,031,623  
37,983  
8,901  
(280,557 ) 
—  
15,259  

Total assets 

$  1,727,933    $ 

LIABILITIES AND STOCKHOLDERS' 
EQUITY 

Current liabilities: 

Current portion of long-term debt 

$ 

Debt restructuring fees 

Accounts payable 

Accrued contract termination charge 

Accrued expenses 

Intercompany payables 

Payables to affiliates 

Deferred revenue 

Total current liabilities 

Long-term debt, less current portion 
Employee benefit obligations 

Intercompany notes payable 

Derivative liabilities 

Deferred revenue 

Other non-current liabilities 

Total non-current liabilities 

Stockholders' equity (deficit) 

Total liabilities and shareholders' equity 
(deficit) 

75,755    $ 
20,795  
2,624  
18,451  
10,573  
636,336  
309  
1,576  
766,419  
500,524  
4,883  
6,435  
281,171  
5,567  
1,115  
799,695  
161,819  

1,327    $ 
6,340  
678,707  
4,354  
955  
691,683  
3,708  
—  
—  
73,029  
—  
128  
768,548    $ 

—    $ 
—  
3,490  
—  
5,884  
750,084  
—  
19,304  
778,762  
—  
—  
—  
—  
299  
325  
624  
(10,838 ) 

1,644    $ 
2,941  
32,040  
1,473  
2,063  
40,161  
4,384  
—  
6,436  
36,146  
—  
1,407  
88,534    $ 

—    $ 
—  
(1,608,438 ) 
—  
—  

(1,608,438 ) 
4  
—  
(15,337 ) 
171,382  
—  
(12 ) 

(1,452,401 )  $ 

10,230  
15,219  
—  
8,093  
4,588  
38,130  
1,039,719  
37,983  
—  
—  
—  
16,782  
1,132,614  

—    $ 
—  
1,385  
—  
6,705  
221,980  
—  
5,599  
235,669  
—  
—  
8,901  
—  
11  
4,450  
13,362  
(160,497 ) 

—    $ 
—  
—  
—  
—  
(1,608,400 ) 
—  
—  
(1,608,400 ) 
—  
—  
(15,336 ) 
—  
—  
—  

(15,336 ) 
171,335  

75,755  
20,795  
7,499  
18,451  
23,162  
—  
309  
26,479  
172,450  
500,524  
4,883  
—  
281,171  
5,877  
5,890  
798,345  
161,819  

$  1,727,933   $ 

768,548   $ 

88,534   $ 

(1,452,401 )  $ 

1,132,614 

108 

ASSETS 

Current assets: 

Cash and cash equivalents 

Accounts receivable, net of allowance 

Intercompany receivables 

Inventory 

Prepaid expenses and other current assets 

Total current assets 

Property and equipment, net 
Restricted cash 

Intercompany notes receivable 

Investment in subsidiaries 

Prepaid second-generation ground costs 

Intangible and other assets, net 

Total assets 

$ 

3,530     $ 
4,860    
839,215    
2,148    
2,399    
852,152    
1,069,605    
37,918    
12,037    
(274,453 )  
8,929    
11,384    
$  1,717,572    $ 

LIABILITIES AND STOCKHOLDERS’ 
EQUITY 

Current liabilities: 

Current portion of long-term debt 

$ 

Accounts payable 

Accrued contract termination charge 

Accrued expenses 

Intercompany payables 

Payables to affiliates 

Deferred revenue 

Total current liabilities 

Long-term debt, less current portion 
Employee benefit obligations 

Intercompany notes payable 

Derivative liabilities 

Deferred revenue 

Debt restructuring fees 

Other non-current liabilities 

Total non-current liabilities 

Stockholders' equity (deficit) 

Total liabilities and shareholders' equity 
(deficit) 

Globalstar, Inc. 
Condensed Consolidating Balance Sheet 
As of December 31, 2015 

Parent 
Company 

Guarantor 
Subsidiaries   

Non-
Guarantor 
Subsidiaries    Elimination    Consolidated 

(In thousands) 

719     $ 

5,215    
609,500    
6,321    
291    
622,046    
3,722    
—    
—    
58,686    
—    
280    
684,734    $ 

—    $ 
2,439    
—    
6,949    
706,913    
—    
17,722    
734,023    
—    
—    
—    
—    
386    
—    
305    
691    
(49,980 )  

3,227     $ 
4,461    
54,507    
3,554    
1,766    
67,515    
4,587    
—    
5,355    
32,945    
—    
464    
110,866    $ 

—     $ 
—    
(1,503,222 )  
—    
—    

(1,503,222 )  

(354 )  
—    
(17,392 )  
182,822    
—    
(11 )  

(1,338,157 )  $ 

7,476  
14,536  
—  
12,023  
4,456  
38,491  
1,077,560  
37,918  
—  
—  
8,929  
12,117  
1,175,015  

—    $ 

1,387    
—    
5,674    
211,188    
—    
4,200    
222,449    
—    
—    
11,818    
—    
—    
—    
9,035    
20,853    
(132,436 )  

—    $ 
—    
—    
—    
(1,503,192 )  
—    
—    

(1,503,192 )  
—    
—    
(17,381 )  
—    
—    
—    
—    

(17,381 )  
182,416    

32,835  
8,118  
19,121  
22,439  
—  
616  
23,902  
107,031  
548,286  
4,810  
—  
239,642  
6,413  
20,795  
10,907  
830,853  
237,131  

32,835    $ 
4,292    
19,121    
9,816    
585,091    
616    
1,980    
653,751    
548,286    
4,810    
5,563    
239,642    
6,027    
20,795    
1,567    
826,690    
237,131    

$  1,717,572 

 $ 

684,734 

 $ 

110,866 

 $ 

(1,338,157 )  $ 

1,175,015 

109 

 
 
 
 
 
  
  
  
  
 
  
  
  
  
 
   
   
   
   
 
   
   
   
   
 
 
 
 
 
Globalstar, Inc. 
Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) 
Year Ended December 31, 2016 

Parent 
Company 

Guarantor 
Subsidiaries   

Non- 
Guarantor 
Subsidiaries    Eliminations 

(In thousands) 

  Consolidated 

$ 

70,460     $ 
584    
71,044    

34,428     $ 
9,380    
43,808    

43,130     $ 
6,545    
49,675    

(64,949 )   $ 

(2,717 )  

(67,666 )  

83,069  
13,792  
96,861  

20,569 
207    
21,691    

350 
75,896    
118,713    
(47,669 )  

5,929 
7,481    
4,847    

— 
802    
19,059    
24,749    

2,789    

—    

(35,754 )  

(41,531 )  

(9,803 )  

(678 )  

(84,977 )  

(132,646 )  
—    

(24 )  
—    
(15,670 )  
92    
(15,602 )  
9,147    
18    
9,129     $ 

10,976 
4,931    
73,679    

— 
1,054    
90,640    
(40,965 )  

(389 )  

(164 )  
—    
—    
17    
(536 )  

(41,501 )  

(6,561 )  

(34,940 )   $ 

(5,566 )  

(2,712 )  

(59,235 )  

— 

(362 )  

(67,875 )  
209    

31,908 
9,907  
40,982  

350 
77,390  
160,537  
(63,676 ) 

—    

2,400  

(10 )  
—    
25,473    
139    
25,602    
25,811    
—    
25,811     $ 

(35,952 ) 

(41,531 ) 
—  
(430 ) 

(75,513 ) 

(139,189 ) 

(6,543 ) 

(132,646 ) 

— 

— 

— 

221 

— 
9,129     $ 

(759 )  

(35,699 )   $ 

(7 )  
25,804     $ 

(766 ) 

(133,191 ) 

Revenue: 

Service revenues 

Subscriber equipment sales 

Total revenue 

Operating expenses: 

Cost of services (exclusive of 
depreciation, amortization and accretion 
shown separately below) 
Cost of subscriber equipment sales 

Marketing, general and administrative 

Reduction in the value of long-lived 
assets 
Depreciation, amortization and accretion 

Total operating expenses 

Income (loss) from operations 

Other income (expense): 

Gain (loss) on equity issuance 

Interest income and expense, net of 
amounts capitalized 
Derivative loss 

Equity in subsidiary earnings 

Other 

Total other income (expense) 

Income (loss) before income taxes 

Income tax expense (benefit) 

Net income (loss) 

$ 

(132,646 )   $ 

Defined benefit pension plan liability 
adjustment 
Net foreign currency translation 
adjustment 

221 

— 

Total comprehensive income (loss) 

$ 

(132,425 )   $ 

110 

 
 
 
 
 
   
   
   
   
 
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Globalstar, Inc. 
Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) 
Year Ended December 31, 2015 

Parent 
Company 

Guarantor 
Subsidiaries   

Non- 
Guarantor 
Subsidiaries    Eliminations 

(In thousands) 

  Consolidated 

$ 

66,024     $ 
808    
66,832    

30,803     $ 
12,093    
42,896    

37,887     $ 
8,444    
46,331    

(60,590 )   $ 

(4,979 )  

(65,569 )  

74,124  
16,366  
90,490  

Revenue: 

Service revenues 

Subscriber equipment sales 

Total revenue 

Operating expenses: 

Cost of services (exclusive of 
depreciation, amortization and accretion 
shown separately below) 
Cost of subscriber equipment sales 

Marketing, general and administrative 

Depreciation, amortization and accretion 

Total operating expenses 

Income (loss) from operations 

Other income (expense): 

Loss on extinguishment of debt 

Loss on equity issuance 

Interest income and expense, net of 
amounts capitalized 
Derivative gain 

Equity in subsidiary earnings 

Other 

Total other income (expense) 

Income (loss) before income taxes 

Income tax expense 

Net income (loss) 

$ 

Defined benefit pension plan liability 
adjustment 
Net foreign currency translation 
adjustment 

Total comprehensive income (loss) 

$ 

18,775 
64    
19,492    
75,313    
113,644    
(46,812 )  

(2,254 )  

(6,663 )  

(35,301 )  
181,860    
(19,467 )  
959    
119,134    
72,322    
—    
72,322     $ 

6,474 
10,580    
5,758    
1,203    
24,015    
18,881    

—    
—    

(27 )  
—    
(13,345 )  
465    
(12,907 )  
5,974    
34    
5,940     $ 

12,348 
6,147    
65,660    
1,212    
85,367    
(39,036 )  

—    
—    

(536 )  
—    
—    
1,599    
1,063    
(37,973 )  
1,358    
(39,331 )   $ 

(6,982 )  

(4,977 )  

(53,492 )  

(481 )  

(65,932 )  
363    

—    
—    

10 
—    
32,812    
206    
33,028    
33,391    
—    
33,391     $ 

30,615 
11,814  
37,418  
77,247  
157,094  
(66,604 ) 

(2,254 ) 

(6,663 ) 

(35,854 ) 
181,860  
—  
3,229  
140,318  
73,714  
1,392  
72,322  

787 

— 

— 

— 

787 

— 
73,109     $ 

— 
5,940     $ 

(2,742 )  

(42,073 )   $ 

20 
33,411     $ 

(2,722 ) 
70,387  

111 

 
 
 
 
 
   
   
   
   
 
   
   
   
   
 
 
 
 
 
 
 
 
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Globalstar, Inc. 
Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) 
Year Ended December 31, 2014 

Revenue: 

Service revenues 

Subscriber equipment sales 

Total revenue 

Operating expenses: 

Cost of services (exclusive of 
depreciation, amortization and accretion 
shown separately below) 
Cost of subscriber equipment sales 

Cost of subscriber equipment sales - 
reduction in the value of inventory 
Marketing, general and administrative 

Reduction in the value of long-lived 
assets 
Depreciation, amortization and accretion 

Total operating expenses 

Income (loss) from operations 

Other income (expense): 

Loss on extinguishment of debt 

Loss on equity issuance 

Interest income and expense, net of 
amounts capitalized 
Derivative loss 

Equity in subsidiary earnings 

Other 

Total other income (expense) 

Income (loss) before income taxes 

Income tax expense 

Net income (loss) 

Defined benefit pension plan liability 
adjustment 
Net foreign currency translation 
adjustment 

Parent 
Company 

Guarantor 
Subsidiaries   

Non- 
Guarantor 
Subsidiaries    Eliminations 

(In thousands) 

  Consolidated 

$ 

75,590     $ 
434    
76,024    

5,069     $ 
14,568    
19,637    

22,252     $ 
11,212    
33,464    

(33,088 )   $ 

(5,973 )  

(39,061 )  

69,823  
20,241  
90,064  

11,320 
2,220    

7,362 
7,171    

44 
76,656    
104,773    
(28,749 )  

(39,846 )  

(748 )  

(42,636 )  

(286,049 )  

(67,150 )  
2,312    
(434,117 )  

(462,866 )  
—    

$ 

(462,866 )   $ 

9,586 
9,492    

6,776 
16,253    

40 
10,176    
52,323    
(32,686 )  

—    
—    

(34 )  
—    
(4,734 )  
593    
(4,175 )  

(36,861 )  
20    
(36,881 )   $ 

9,401 
11,861    

7,546 
14,947    

— 
25,270    
69,025    
(35,561 )  

—    
—    

(563 )  
—    
—    
1,411    
848    
(34,713 )  
861    
(35,574 )   $ 

(639 )  

(8,716 )  

— 

(4,851 )  

— 

(25,956 )  

(40,162 )  
1,101    

—    
—    

— 
—    
71,884    
(530 )  
71,354    
72,455    
—    
72,455     $ 

29,668 
14,857  

21,684 
33,520  

84 
86,146  
185,959  
(95,895 ) 

(39,846 ) 

(748 ) 

(43,233 ) 

(286,049 ) 
—  
3,786  
(366,090 ) 

(461,985 ) 
881  
(462,866 ) 

(2,467 )  

— 

— 

— 

— 

— 

(2,467 ) 

(1,320 )  

18 
72,473     $ 

(1,302 ) 

(466,635 ) 

Total comprehensive income (loss) 

$ 

(465,333 )   $ 

(36,881 )   $ 

(36,894 )   $ 

112 

 
 
 
 
 
   
   
   
   
 
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Globalstar, Inc. 
Condensed Consolidating Statement of Cash Flows 
Year Ended December 31, 2016 

Parent 
Company 

Guarantor 
Subsidiaries 

Non- 
Guarantor 
Subsidiaries 

(In thousands) 

  Eliminations 

  Consolidated 

Net cash provided by (used in) 
operating activities: 

Cash flows used in investing activities: 

Second-generation network costs 
(including interest) 
Property and equipment additions 

Purchase of intangible assets 

Change in restricted cash 

Net cash used in investing activities 

Cash flows provided by (used in) 
financing activities: 

Principal payments of the Facility 
Agreement 
Proceeds from issuance of stock to 
Terrapin 
Proceeds from issuance of common 
stock and exercise of options and 
warrants 

Net cash provided by financing 
activities 

Effect of exchange rate changes on cash 

Net increase (decrease) in cash and 
cash equivalents 
Cash and cash equivalents, beginning 
of period 

Cash and cash equivalents, end of 
period

$ 

8,642    $ 

1,307    $ 

(1,136 )   $ 

—    $ 

8,813 

(12,901 )  

(8,453 )  

(1,996 )  

(65 )  

(23,415 )  

(32,835 )  

48,000 

3,337 

18,502 

— 

3,729 

3,530 

— 

(699 )  

—  
(699 )  

— 

— 

— 

— 

— 

608 

719 

(269 )  

(233 )  

—  
(502 )  

— 

— 

— 

— 

55 

(1,583 )  

3,227 

— 
—  

—  
—  

— 

— 

— 

— 

— 

— 

— 

(13,170 ) 

(9,385 ) 

(1,996 ) 

(65 ) 

(24,616 ) 

(32,835 ) 

48,000 

3,337 

18,502 

55 

2,754 

7,476 

$ 

7,259    $ 

1,327    $ 

1,644    $ 

—    $ 

10,230 

113 

Globalstar, Inc. 
Condensed Consolidating Statement of Cash Flows 
Year Ended December 31, 2015 

Net cash provided by (used in) operating 
activities: 

Cash flows used in investing activities: 

Second-generation network costs 
(including interest) 
Property and equipment additions 

Purchase of intangible assets 

Investment in businesses 

Net cash used in investing activities 

Cash flows provided by (used in) financing 
activities: 

Principal payments of the Facility 
Agreement 
Proceeds from issuance of stock to 
Terrapin 
Proceeds from issuance of common stock 
and exercise of options and warrants 
Net cash provided by financing activities 
Effect of exchange rate changes on cash 

Net increase (decrease) in cash and cash 
equivalents 
Cash and cash equivalents, beginning of 
period 
Cash and cash equivalents, end of period 

Parent 
Company 

Guarantor 
Subsidiaries   

Non- 
Guarantor 
Subsidiaries    Eliminations 

(In thousands) 

  Consolidated 

$ 

(2,349 )   $ 

1,767 

  $ 

2,744 

  $ 

— 

  $ 

2,162 

(25,195 )  

(2,608 )  

(2,520 )  

(240 )  

(30,563 )  

— 

(1,720 )  
—    
—    
(1,720 )  

(6,450 )  

39,000 

726 
33,276    
—    

364 

— 

— 

—    
—    

47 

— 

(1,195 )  
—    
—    
(1,195 )  

— 

— 

—    
(1,605 )  

(56 )  

— 
—    
—    
—    
—    

— 

— 

— 
—    
—    

— 

3,166 
3,530     $ 

$ 

672 
719     $ 

3,283 
3,227     $ 

— 
—     $ 

(25,195 ) 

(5,523 ) 

(2,520 ) 

(240 ) 

(33,478 ) 

(6,450 ) 

39,000 

726 
33,276  
(1,605 ) 

355 

7,121 
7,476  

114 

 
 
 
 
 
 
 
 
 
 
   
   
   
   
 
   
   
   
   
 
 
 
 
 
 
 
 
   
   
   
   
 
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Globalstar, Inc. 
Condensed Consolidating Statement of Cash Flows 
Year Ended December 31, 2014 

Parent 
Company 

Guarantor 
Subsidiaries   

Non- 
Guarantor 
Subsidiaries    Eliminations 

  Consolidated 

Net cash provided by operating activities 

$ 

2,770     $ 

(In thousands) 
228     $ 

983     $ 

—     $ 

3,981  

Cash flows used in investing activities: 

Second-generation network costs 
(including interest) 
Property and equipment additions 

Purchase of intangible assets 

Net cash used in investing activities 

Cash flows provided by (used in) financing 
activities: 

Principal payments of the Facility 
Agreement 
Payment of deferred financing costs 

Proceeds from issuance of common stock 
and exercise of options and warrants 
Net cash provided by financing activities 

Effect of exchange rate changes on cash 

Net increase (decrease) in cash and cash 
equivalents 
Cash and cash equivalents, beginning of 
period 
Cash and cash equivalents, end of period 

(14,604 )  

(1,876 )  

(1,396 )  

(17,876 )  

(4,046 )  

(164 )  

9,547 
5,337    
—    

(9,769 )  

— 

(987 )  
—    

(987 )  

— 
—    

— 
—    
—    

(4 )  

— 

(414 )  
—    

(414 )  

— 
—    

— 
—    
(328 )  

(514 )  

— 
—    
—    
—    

— 
—    

— 
—    
—    

— 

(14,604 ) 

(3,277 ) 

(1,396 ) 

(19,277 ) 

(4,046 ) 

(164 ) 

9,547 
5,337  
(328 ) 

(10,287 ) 

12,935 
3,166     $ 

$ 

676 
672     $ 

3,797 
3,283     $ 

— 
—     $ 

17,408 
7,121  

115 

 
 
 
 
 
 
   
   
   
   
 
   
   
   
   
 
 
 
 
 
 
 
 
   
   
   
   
 
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 

Not applicable. 

Item 9A. Controls and Procedures 

(a)  Evaluation of disclosure controls and procedures 

Our  management,  with  the  participation  of  our  Principal  Executive  Officer  and  Principal  Financial  Officer,  evaluated  the 
effectiveness of our disclosure controls and procedures pursuant to Rule 13a-15(b) under the Securities Exchange Act of 1934 
as of December 31, 2016, the end of the period covered by this Report. This evaluation was based on the guidelines established 
in  Internal  Control - Integrated  Framework  issued  in  2013  by  the  Committee  of  Sponsoring  Organizations  of  the  Treadway 
Commission  (COSO).  In  designing  and  evaluating  the  disclosure  controls  and  procedures,  management  recognized  that  any 
controls and procedures, no matter how  well designed and operated, can provide only  reasonable assurance of achieving the 
desired control objectives. 

Based  on  this  evaluation,  each  of  our  Principal  Executive  Officer  and  Principal  Financial  Officer  concluded  that  as  of 
December 31, 2016 our disclosure controls and procedures were effective to provide reasonable assurance that information we 
are  required  to  disclose  in  reports  that  we  file  or  submit  under  the  Exchange  Act  is  recorded,  processed,  summarized  and 
reported within the time periods specified in Securities and Exchange Commission rules and forms, and that such information 
is  accumulated  and  communicated  to  our  management,  including  our  Principal  Executive  Officer  and  Principal  Financial 
Officer, as appropriate, to allow timely decisions regarding required disclosure. 

We  believe  that  the  Consolidated  Financial  Statements  included  in  this  Report  fairly  present,  in  all  material  respects,  our 

consolidated financial position and results of operations as of and for the year ended December 31, 2016. 

(b)  Changes in internal control over financial reporting 

As  of  December 31,  2016,  our  management,  with  the  participation  of  our  Principal  Executive  Officer  and  Principal 
Financial  Officer,  evaluated  our  internal  control  over  financial  reporting.  Based  on  that  evaluation,  our  Principal  Executive 
Officer  and  Principal  Financial  Officer  concluded  that  no  changes  in  our  internal  control  over  financial  reporting  occurred 
during  the  quarter  ended  December 31,  2016  that  have  materially  affected,  or  are  reasonably  likely  to  materially  affect,  our 
internal control over financial reporting.  

Management's Annual Report on Internal Control over Financial Reporting 

Management of the Company, including our Principal Executive Officer and Principal Financial Officer, is responsible for 
establishing and maintaining adequate internal control over financial reporting, as defined in Rules 13a-15(f) and 15d-15(f) of 
the  Securities  Exchange  Act  of  1934,  as  amended.  The  Company's  internal  controls  were  designed  to  provide  reasonable 
assurance  as  to  the  reliability  of  our  financial  reporting  and  the  preparation  and  presentation  of  the  Consolidated  Financial 
Statements for external purposes in accordance with accounting principles generally accepted in the United States and includes 
those  policies  and  procedures  that  (1)  pertain  to  the  maintenance  of  records  that,  in  reasonable  detail,  accurately  and  fairly 
reflect the  transactions and dispositions of the assets of the Company; (2) provide reasonable assurance that transactions  are 
recorded  as  necessary  to  permit  preparation  of  financial  statements  in  accordance  with  generally  accepted  accounting 
principles,  and  that  receipts  and  expenditures  of  the  Company  are  being  made  only  in  accordance  with  authorizations  of 
management and directors of the Company; and (3) provide reasonable assurance regarding prevention or timely detection of 
unauthorized  acquisition,  use  or  disposition  of  the  Company's  assets  that  could  have  a  material  effect  on  the  financial 
statements. 

The  Company  conducted  an  evaluation  of  the  effectiveness  of  its  internal  control  over  financial  reporting  based  on  the 
criteria  in  Internal  Control - Integrated  Framework  issued  in  2013  by  the  Committee  of  Sponsoring  Organizations  of  the 

116 

 
 
 
 
 
 
 
 
 
 
 
 
Treadway  Commission.  This  evaluation  included  review  of  the  documentation  of  controls,  evaluation  of  the  design 
effectiveness  of  controls,  testing  of  the  operating  effectiveness  of  controls  and  a  conclusion  on  this  evaluation. Through  this 
evaluation,  management  did  not  identify  any  material  weakness  in  the  Company's  internal  control  over  financial  reporting. 
There are inherent limitations in the effectiveness of any system of internal control over financial reporting; however, based on 
the  evaluation,  management  has  concluded  the  Company's  internal  control  over  financial  reporting  was  effective  as  of 
December 31, 2016. 

The Company’s internal control over financial reporting as of December 31, 2016 has been audited by Crowe Horwath LLP, 

an independent registered public accounting firm, as stated in their report, which appears herein. 

Item 9B. Other Information 

Not applicable. 

PART III 

Item 10. Directors, Executive Officers and Corporate Governance 

The information required by this item is incorporated by reference from the applicable information set forth in "Executive 
Officers," "Election of Directors," "Information about the Board of Directors and its Committees," and "Security Ownership of 
Directors and Executive Officers - Section 16(a) Beneficial Ownership Reporting Requirements" which will be included in our 
definitive  Proxy  Statement  for  our  2017  Annual  Meeting  of  Stockholders  to  be  filed  with  the  SEC,  and  Part  I,  Item  1. 
Business - Additional Information in this Report. 

Item 11. Executive Compensation 

The  information  required  by  this  item  is  incorporated  by  reference  from  the  applicable  information  set  forth  in 
"Compensation  of  Executive  Officers"  and  "Compensation  of  Directors"  which  will  be  included  in  our  definitive  Proxy 
Statement for our 2017 Annual Meeting of Stockholders to be filed with the SEC. 

Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters 

The  information  required  by  this  item  is  incorporated  by  reference  from  the  applicable  information  set  forth  in  "Security 
Ownership of Principal Stockholders and Management" and "Equity Compensation Plan Information" which will be included 
in our definitive Proxy Statement for our 2017 Annual Meeting of Stockholders to be filed with the SEC. 

Item 13. Certain Relationships and Related Transactions, and Director Independence 

The  information  required  by  this  item  is  incorporated  by  reference  from  the  applicable  information  set  forth  in  "Other 
Information - Related Person Transactions" and "Information about the Board of Directors and its Committees" which will be 
included in our definitive Proxy Statement for our 2017 Annual Meeting of Stockholders to be filed with the SEC. 

Item 14. Principal Accounting Fees and Services 

The  information  required  by  this  item  is  incorporated  by  reference  from  the  applicable  information  set  forth  in  "Other 
Information - Globalstar's Independent Registered Accounting Firm" which will be included in our definitive Proxy Statement 
for our 2017 Annual Meeting of Stockholders to be filed with the SEC. 

117 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
PART IV 

Item 15. Exhibits, Financial Statement Schedules 

(a) The following documents are filed as part of this Report: 

(1) Financial Statements and Report of Independent Registered Public Accounting Firm 

Report of Independent Registered Public Accounting Firm 
Consolidated balance sheets at December 31, 2016 and 2015 
Consolidated statements of operations for the years ended December 31, 2016, 2015, and 2014 
Consolidated statements of comprehensive income (loss) for the years ended December 31, 2016, 2015, and 2014 

Consolidated statements of stockholders’ equity for the years ended December 31, 2016, 2015, and 2014 
Consolidated statements of cash flows for the years ended December 31, 2016, 2015, and 2014 
Notes to Consolidated Financial Statements 

(2) Financial Statement Schedules 

All schedules are omitted because they are not applicable or the required information is in the financial statements or 
notes thereto. 

(3) Exhibits 

See Exhibit Index 

Item 16. Form 10-K Summary 

None. 

118 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused 

this report to be signed on its behalf by the undersigned thereunto duly authorized. 

SIGNATURES 

Date:  February 23, 2017 

GLOBALSTAR, INC. 

By:  /s/ James Monroe III 

James Monroe III 
Chief Executive Officer 

POWER OF ATTORNEY 

KNOW  ALL  MEN  BY  THESE  PRESENTS,  that  each  person  whose  signature  appears  below  constitutes  and  appoints 
James Monroe III and Richard S. Roberts, jointly and severally, his attorney-in-fact, with the power of substitution, for him in 
any and all capacities, to sign any amendments to this Annual Report on Form 10-K and to file the same, with exhibits thereto 
and other documents in connection therewith, with the Securities and Exchange Commission, hereby ratifying and confirming 
all that each of said attorneys-in-fact, or his substitute or substitutes, may do or cause to be done by virtue hereof. 

Pursuant to the requirements of the Securities Exchange Act  of 1934, this report  has been signed below by the following 

persons on behalf of the registrant and in the capacities indicated as of February 23, 2017. 

  Signature 

  Title 

/s/ James Monroe III 

  James Monroe III 

/s/ Rebecca S. Clary 

  Rebecca S. Clary 

/s/ William A. Hasler 

  William A. Hasler 

/s/ James F. Lynch 

  James F. Lynch 

/s/ John Kneuer 

  John Kneuer 

/s/ J. Patrick McIntyre 

  J. Patrick McIntyre 

/s/ Kenneth M. Young 

  Kenneth M. Young 

/s/ Richard S. Roberts 

  Richard S. Roberts 

  Chief Executive Officer and Chairman of the Board 

  (Principal Executive Officer) 

  Chief Financial Officer (Principal Financial and Accounting Officer) 

  Director 

  Director 

  Director 

  Director 

  Director 

  Director 

119 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
EXHIBIT INDEX 

Exhibit 
Number 

  Description 

3.1* 

3.2* 

3.3* 

4.1* 

4.2* 

4.3* 

4.4* 

4.5* 

4.6* 

4.7* 

4.8* 

Amended and Restated Certificate of Incorporation of Globalstar, Inc. (Exhibit 3.1 to Form 8-K filed September 
29, 2009) 

Amendment #2 to the Amended and Restated Certificate of Incorporate of Globalstar, Inc. (Appendix A to 
Definitive Information Statement filed June 14, 2013) 

  Second Amended and Restated Bylaws of Globalstar, Inc. (Exhibit 3.1 to Form 10-Q filed August 4, 2016) 

Indenture between Globalstar, Inc. and U.S. Bank, National Association as Trustee dated as of April 15, 2008 
(Exhibit 4.1 to Form 8-K filed April 16, 2008) 

Second Supplemental Indenture between Globalstar, Inc. and U.S. Bank, National Association as Trustee dated as 
of June 19, 2009 (Exhibit 4.1 to Form 8-K filed June 19, 2009) 

  Form of 8.00% Senior Unsecured Convertible Note (Exhibit 4.2 to Form 8-K filed June 17, 2009) 

  Form of Warrant issued June 19, 2009 (Exhibit 4.1 to Form 8-K filed June 17, 2009) 

Form of Warrant for issuance to Thermo Funding Company LLC pursuant to the Contingent Equity Agreement 
dated as of June 19, 2009 (Exhibit 4.1 to Form 10-Q filed August 10, 2009) 

Form of Warrant for issuance to Thermo Funding Company LLC pursuant to the Loan Agreement dated as of 
June 25, 2009 (Exhibit 4.2 to Form 10-Q filed August 10, 2009) 

Form of Amendment to Warrant to Purchase Common Stock (Exhibit 4.1 to Current Report on Form 8-K filed 
June 4, 2010) 

Fourth Supplemental Indenture between Globalstar, Inc. and U.S. Bank, National Association as Trustee dated as 
of May 20, 2013, including Form of Global 8% Convertible Senior Note due 2028 (Exhibit 4.1 to Form 8-K filed 
May 20, 2013) 

10.1*† 

Contract between Globalstar, Inc. and Hughes Network Systems LLC dated May 1, 2008 (Exhibit 10.1 to Form 
10-Q filed August 11, 2008) 

10.2* 

10.3* 

10.4*† 

10.5* † 

10.6* † 

10.7 *† 

10.8*† 

10.9*† 

10.10*† 

10.11*† 

Amendment No.2 to Contract between Globalstar, Inc. and Hughes Network Systems LLC effective as of August 
28, 2009 (Amendment No. 1 Superseded.) (Exhibit 10.2 to Form 10-Q filed November 6, 2009) 

Amendment No.3 to Contract between Globalstar, Inc. and Hughes Network Systems LLC effective as of 
September 21, 2009 (Exhibit 10.3 to Form 10-Q filed November 6, 2009) 

Amendment No.4 to Contract between Globalstar, Inc. and Hughes Network Systems LLC dated as of March 24, 
2010 (Exhibit 10.2 to Form 10-Q filed May 7, 2010) 

Amendment No.5 to Contract between Globalstar, Inc. and Hughes Network Systems LLC dated as of April 5, 
2011 (Exhibit 10.24 to Form 10-K filed March 13, 2012) 

Amendment No.6 to Contract between Globalstar, Inc. and Hughes Network Systems LLC dated as of November 
4, 2011 (Exhibit 10.25 to Form 10-K/A filed June 25, 2012) 

Amendment No. 7 to Contract between Globalstar and Hughes Network Systems LLC dated as of February 1, 
2012 (Exhibit 10.1 to Form 10-Q filed May 10, 2012) 

Letter Agreement dated March 30, 2012 between Globalstar, Inc. and Hughes Network Systems, LLC 
(Exhibit 10.2 to Form 10-Q filed May 10, 2012) 

Letter Agreement dated June 26, 2012 between Globalstar, Inc. and Hughes Network Systems, LLC 
(Exhibit 10.1 to Form 10-Q filed August 9, 2012) 

Letter Agreement by and between Globalstar, Inc. and Hughes Network Systems, LLC dated September 27, 2012 
(Exhibit 10.2 to Form 10-Q filed November 14, 2012) 

Letter Agreement by and between Globalstar, Inc. and Hughes Network Systems, LLC dated December 20, 2012 
(Exhibit 10.30 to Form 10-K filed March 15, 2013) 

120 

 
 
 
   
 
 
   
 
 
   
 
   
 
 
   
 
 
   
 
   
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
10.12*† 

10.13*† 

10.14*† 

10.15* 

Amendment No. 9 to Contract between Globalstar and Hughes Network Systems LLC dated as of January 13, 
2013 (Exhibit 10.1 to Form 10-Q filed May 10, 2013) 

Letter Agreement by and between Globalstar, Inc. and Hughes Network Systems, LLC dated March 26, 2013 
(Exhibit 10.4 to Form 10-Q filed May 10, 2013) 

Letter Agreement by and between Globalstar, Inc. and Hughes Network Systems, LLC dated June 28, 2013 
(Exhibit 10.2 to Form 10-Q filed August 14, 2013) 

Letter Agreement by and between Globalstar, Inc. and Hughes Network Systems, LLC dated August 7, 2013 
(Exhibit 10.8 to Form 10-Q filed November 14, 2013) 

10.16*† 

Amendment No. 10 to Contract between Globalstar and Hughes Network Systems LLC dated as of August 7, 
2013 (Exhibit 10.9 to Form 10-Q filed November 14, 2013) 

10.17* 

Amendment No. 11 to Contract between Globalstar and Hughes Network Systems LLC dated as of December 17, 
2013 (Exhibit 10.37 to Form 10-K filed March 11, 2014) 

10.18*† 

Letter Agreement by and between Globalstar, Inc. and Hughes Network Systems, LLC dated as of May 30, 2014 
(Exhibit 10.1 to Form 10-Q filed August 11, 2014) 

10.19* 

Letter Agreement regarding equity payment by and between Globalstar, Inc. and Hughes Network Systems, LLC 
dated as of May 30, 2014 (Exhibit 10.2 to Form 10-Q filed August 11, 2014) 

10.20*† 

Amendment No.12 to Contract between Globalstar, Inc. and Hughes Network Systems LLC dated as of October 
16, 2014 (Exhibit 10.2 to Form 10-Q filed November 6, 2014) 

10.21*† 

Amendment No.13 to Contract between Globalstar, Inc. and Hughes Network Systems LLC dated as of July 16, 
2015 (Exhibit 10.1 to Form 10-Q filed August 10, 2015) 

10.22† 

10.23* 

10.24* 

10.25* 

10.26* 

10.27 

10.28*† 

10.29*† 

10.30*† 

Amendment No.14 to Contract between Globalstar, Inc. and Hughes Network Systems LLC dated as of December 
16, 2016 

Amendment to Letter Agreement regarding equity payment by and between Globalstar, Inc. and Hughes Network 
Systems, LLC dated as of December 3, 2015 (Exhibit 10.22 to Form 10-K filed February 26, 2016) 

Amendment to Letter Agreement regarding equity payment by and between Globalstar, Inc. and Hughes Network 
Systems, LLC dated as of March 7, 2016 (Exhibit 10.1 to Form 10-Q filed May 5, 2016) 

Amendment to Letter Agreement regarding equity payment by and between Globalstar, Inc. and Hughes Network 
Systems, LLC dated as of June14, 2016 (Exhibit 10.1 to Form 10-Q filed August 4, 2016) 

Amendment to Letter Agreement regarding equity payment by and between Globalstar, Inc. and Hughes Network 
Systems, LLC dated as of September 21, 2016 (Exhibit 10.1 to Form 10-Q filed November 3, 2016) 

Amendment to Letter Agreement regarding equity payment by and between Globalstar, Inc. and Hughes Network 
Systems, LLC dated as of December 6, 2016 

Purchase Agreement by and between Globalstar, Inc. and Ericsson Inc. dated October 1, 2008 (Exhibit 10.1 to 
Form 10-Q filed November 10, 2008) 

Amendment No. 1 to Purchase Agreement by and between Globalstar, Inc. and Ericsson Inc. dated April 2, 2015 
(Exhibit 10.1 to Form 10-Q filed May 8, 2015) 

Amendment No.1 to Purchase Agreement by and between Globalstar, Inc. and Ericsson Inc. dated as of December 
1, 2008 (Exhibit 10.28 to Form 10-K filed March 12, 2010) 

10.31* † 

Amendment No.2 to Purchase Agreement by and between Globalstar, Inc. and Ericsson Inc. dated as of March 30, 
2010 (Exhibit 10.3 to Form 10-Q filed May 7, 2010) 

10.32* † 

Amendment No.3 to Purchase Agreement by and between Globalstar, Inc. and Ericsson Inc. dated as of December 
10, 2010 (Exhibit 10.30 to Form 10-K filed March 31, 2011) 

10.33*† 

10.34*† 

Amendment No.4 to Purchase Agreement by and between Globalstar, Inc. and Ericsson Inc. dated as of October 
31, 2011 (Exhibit 10.30 to Form 10-K filed March 13, 2012) 

Amendment No.5 to Purchase Agreement by and between Globalstar, Inc. and Ericsson Inc. dated as of December 
20, 2011 (Exhibit 10.31 to Form 10-K filed March 13, 2012) 

121 

 
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
10.35*† 

10.36*† 

10.37*† 

10.38*† 

10.39*† 

10.40*† 

Letter Agreement by and between Globalstar, Inc. and Ericsson, Inc. dated as of March 8, 2012 (Exhibit 10.3 to 
Form 10-Q filed May 10, 2012) 

Letter Agreement by and between Globalstar, Inc. and Ericsson, Inc. dated as of July 23, 2012 (Exhibit 10.2 to 
Form 10-Q filed August 9, 2012) 

Letter Agreement by and between Globalstar, Inc. and Ericsson, Inc. dated as of January 30, 2013 (Exhibit 10.3 to 
Form 10-Q filed May 10, 2013) 

Letter Agreement by and between Globalstar, Inc. and Ericsson, Inc. dated as of June 20, 2013 (Exhibit 10.1 to 
Form 10-Q filed August 14, 2013) 

Letter Agreement by and between Globalstar, Inc. and Ericsson, Inc. dated as of September 1, 2013 (Exhibit 10.7 
to Form 10-Q filed November 14, 2013) 

Purchase Agreement by and between Globalstar, Inc. and Ericsson Inc. effective as of July 22, 2014 (Exhibit 10.1 
to Form 10-Q filed November 6, 2014) 

10.41*† 

Amendment No.1 to Contract between Globalstar, Inc. and Ericsson Inc. effective as of April 2, 2015 (Exhibit 
10.1 to Form 10-Q filed May 8, 2015) 

10.42*† 

Amendment No. 2 to Contract between Globalstar, Inc. and Ericsson Inc. effective as of August 11, 2015 (Exhibit 
10.1 to Form 10-Q filed November 5, 2015) 

10.43* 

10.44* 

10.45* 

10.46* 

10.47* 

10.48* 

10.49* 

10.50* 

Amended and Restated Loan Agreement between Globalstar, Inc., and Thermo Funding Company LLC dated as 
of July 31, 2013 (Exhibit 10.4 to Form 8-K filed August 22, 2013) 

Second Global Amendment and Restatement Agreement dated as of August 7, 2015 between Globalstar, Inc., 
Thermo Funding Company LLC, BNP Paribas and the other lenders thereto (Exhibit 10.2 to Form 10-Q filed 
August 10, 2015) 

Second Amended and Restated Facility Agreement dated as of August 7, 2015 between Globalstar, Inc., BNP 
Paribas and the other lenders thereto (Exhibit 10.3 to Form 10-Q filed August 10, 2015) 

Common Stock Purchase Agreement, dated as of August 7, 2015, by and between Globalstar, Inc. and Terrapin 
Opportunity, L.P. (Exhibit 10.1 to Form 8-K filed August 10, 2015) 

Amendment No.1 to Common Stock Purchase Agreement by and between Globalstar, Inc. and Terrapin 
Opportunity, L.P. dated as of December 11, 2015 (Exhibit 10.1 to Form 8-K filed February 25, 2016) 

Engagement Letter, dated as of August 7, 2015, by and between Globalstar, Inc. and Financial West Group 
(Exhibit 10.2 to Form 8-K filed August 10, 2015) 

Assignment and Assumption Agreement by and among Financial West Group, Merriman Capital, L.P. and 
Globalstar, Inc. dated as of February 4, 2016 (Exhibit 10.2 to Form 8-K filed February 25, 2016) 

2015 Equity Commitment and Loan Agreement with Thermo Funding II LLC dated August 7, 2015 (Exhibit 10.2 
to Form 10-Q filed November 5, 2015) 

122 

 
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
Executive Compensation Plans and Agreements 
10.51* 

Second Amended and Restated Globalstar, Inc. 2006 Equity Incentive Plan (Appendix A to Definitive 
Proxy Statement filed April 29, 2016) 

10.52* 

10.53* 

10.54* 

10.55* 

Form of Restricted Stock Units Agreement for Non-U.S. Designated Executives under the Globalstar, Inc. 
2006 Equity Incentive Plan (Exhibit 10.2 to Form 10-Q filed August 14, 2007) 

Form of Notice of Grant and Restricted Stock Agreement under the Globalstar, Inc. 2006 Equity Incentive 
Plan (Exhibit 10.29 to Form 10-K filed March 17, 2008) 

Form of Non-Qualified Stock Option Award Agreement for Members of the Board of Directors under the 
Globalstar, Inc. 2006 Equity Incentive Plan (Exhibit 10.1 to Form 8-K filed November 20, 2008) 

Form of Stock Option Award Agreement for use with executive officers (Exhibit 10.45 to Form 10-K 
filed March 31, 2011) 

10.56*† 

  2014 Key Employee Cash Bonus Plan (Exhibit 10.1 to Form 10-Q filed May 8, 2014) 

10.57*† 

  2015 Key Employee Cash Bonus Plan (Exhibit 10.2 to Form 10-Q filed May 8, 2015) 

10.58*† 

  2016 Key Employee Cash Bonus Plan (Exhibit 10.53 to Form 10-K filed February 26, 2016) 

10.59† 

  2017 Key Employee Cash Bonus Plan 

10.60* 

Letter Agreement with David Kagan dated January 11, 2016 (Exhibit 10.54 to Form 10-K filed February 
26, 2016) 

12.1 

21.1 

23.1 

24.1 

31.1 

31.2 

32.1 

32.2 

  Ratio of Earnings to Fixed Charges 

  Subsidiaries of Globalstar, Inc. 

  Consent of Crowe Horwath LLP 

  Power of Attorney (included as part of page titled "Signatures") 

  Section 302 Certification of Principal Executive Officer of Globalstar, Inc. 

  Section 302 Certification of Principal Financial Officer of Globalstar, Inc. 

  Section 906 Certification of Principal Executive Officer of Globalstar, Inc. 

  Section 906 Certification of Principal Financial Officer of Globalstar, Inc. 

101.INS 

  XBRL Instance Document 

101.SCH 

  XBRL Taxonomy Extension Schema Document 

101.CAL 

  XBRL Taxonomy Extension Calculation Linkbase Document 

101.DEF 

  XBRL Taxonomy Extension Definition Linkbase Document 

101.PRE 

  XBRL Taxonomy Extension Presentation Linkbase Document 

101.LAB 

  XBRL Taxonomy Extension Label Linkbase Document 

* 

† 

  Incorporated by reference. 

Portions of the exhibit have been omitted pursuant to a request for confidential treatment filed with the 
Commission. The omitted portions have been filed with the Commission. 

123 

 
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
   
 
   
 
   
 
   
 
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
 
 
 
 
 
 
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 

Exhibit 23.1 

We consent to the incorporation by reference in  Registration Statements on Form S-8 (Nos. 333-196327, 333-188538, 
333-180178,  333-176281,  333-173218,  333-165444,  333-161510,  333-156884,  333-150871,  333-149747  333-145283,  and 
333-138590)  of  Globalstar, Inc.  of  our  report  dated  February 23,  2017  relating  to  the  consolidated  financial  statements  and 
effectiveness of internal control over financial reporting appearing in this Annual Report on Form 10-K. 

 /s/ Crowe Horwath LLP 

Oak Brook, Illinois 
February 23, 2017  

 
 
 
 
 
 
 
Certification of Principal Executive Officer of Globalstar, Inc. 
Pursuant to Rule 13a-14(a) and Rule 15d-14(a) of the Securities Exchange Act of 1934, as amended 

Exhibit 31.1 

I, James Monroe III, certify that: 

1. 

2. 

3. 

4. 

I have reviewed this annual report on Form 10-K of Globalstar, Inc.; 

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material 
fact necessary to make the statements made, in light of the circumstances under which such statements were made, not 
misleading with respect to the period covered by this report; 

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present 
in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the 
periods presented in this report; 

I  am  responsible  for  establishing  and  maintaining  disclosure  controls  and  procedures  (as  defined  in  Exchange  Act 
Rules 13a-15(e) and 15(d)-15(e)) and internal control over financial reporting (as defined in Exchange Act Rule 13a-
15(f) and 15d-15(f)) for the registrant and have: 

(a)  Designed  such  disclosure  controls  and  procedures,  or  caused  such  disclosure  controls  and  procedures  to  be 
designed  under  my  supervision,  to  ensure  that  material  information  relating  to  the  registrant,  including  its 
consolidated subsidiaries, is made known to me by others within those entities, particularly during the period in 
which this report is being prepared; 

(b)  Designed such internal control over financial reporting, or caused such internal control over financial reporting to 
be designed under my supervision, to provide reasonable assurance regarding the reliability of financial reporting 
and  the  preparation  of  financial  statements  for  external  purposes  in  accordance  with  generally  accepted 
accounting principles; 

(c)  Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this  report my 
conclusion about the effectiveness of the disclosure controls and procedures, as of the end of the period covered 
by this report based on such evaluation; and 

(d)  Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during 
the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that 
has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial 
reporting; and 

5. 

I  have  disclosed,  based  on  my  most  recent  evaluation  of  internal  control  over  financial  reporting,  to  the  registrant’s 
auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions): 

(a)  All significant deficiencies and material weaknesses in the design or operation of internal control over financial 
reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and 
report financial information; and 

(b)  Any fraud, whether or not material, that involves management or other employees who have a significant role in 

the registrant’s internal control over financial reporting. 

Date:  February 23, 2017 

By: 

/s/ James Monroe III 

James Monroe III 
Chief Executive Officer (Principal Executive Officer) 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Certification of Principal Financial Officer of Globalstar, Inc. 
Pursuant to Rule 13a-14(a) and Rule 15d-14(a) of the Securities Exchange Act of 1934, as amended 

Exhibit 31.2 

I, Rebecca S. Clary, certify that: 

1. 

2. 

3. 

4. 

I have reviewed this annual report on Form 10-K of Globalstar, Inc.; 

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material 
fact necessary to make the statements made, in light of the circumstances under which such statements were made, not 
misleading with respect to the period covered by this report; 

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present 
in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the 
periods presented in this report; 

I  am  responsible  for  establishing  and  maintaining  disclosure  controls  and  procedures  (as  defined  in  Exchange  Act 
Rules 13a-15(e) and 15(d)-15(e)) and internal control over financial reporting (as defined in Exchange Act Rule 13a-
15(f) and 15d-15(f)) for the registrant and have: 

(a)  Designed  such  disclosure  controls  and  procedures,  or  caused  such  disclosure  controls  and  procedures  to  be 
designed  under  my  supervision,  to  ensure  that  material  information  relating  to  the  registrant,  including  its 
consolidated subsidiaries, is made known to me by others within those entities, particularly during the period in 
which this report is being prepared; 

(b)  Designed such internal control over financial reporting, or caused such internal control over financial reporting to 
be designed under my supervision, to provide reasonable assurance regarding the reliability of financial reporting 
and  the  preparation  of  financial  statements  for  external  purposes  in  accordance  with  generally  accepted 
accounting principles; 

(c)  Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this  report my 
conclusion about the effectiveness of the disclosure controls and procedures, as of the end of the period covered 
by this report based on such evaluation; and 

(d)  Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during 
the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that 
has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial 
reporting; and 

5. 

I  have  disclosed,  based  on  my  most  recent  evaluation  of  internal  control  over  financial  reporting,  to  the  registrant’s 
auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions): 

(a)  All significant deficiencies and material weaknesses in the design or operation of internal control over financial 
reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and 
report financial information; and 

(b)  Any fraud, whether or not material, that involves management or other employees who have a significant role in 

the registrant’s internal control over financial reporting. 

Date:  February 23, 2017 

By: 

/s/ Rebecca S. Clary 

Rebecca S. Clary 
Chief Financial Officer (Principal Financial Officer) 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit 32.1 

Certification  of  Principal  Executive  Officer  Under  Section 906  of  the  Sarbanes-Oxley Act  of  2002,  18  U.S.C.  Section 
1350 

Pursuant to section 906 of the Sarbanes-Oxley Act of 2002 (subsections (a) and (b) of Section 1350, Chapter 63 of Title 

18, United States Code), the undersigned officer of Globalstar, Inc. (the “Company”), does hereby certify that: 

This  annual  report  on  Form 10-K  for  the  year  ended  December 31,  2016  of  the  Company  fully  complies  with  the 
requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934 and the information contained in the Form 10-K 
fairly presents, in all material respects, the financial condition and results of operations of the Company. 

February 23, 2017 

By: 

/s/ James Monroe III 

James Monroe III 
Chief Executive Officer (Principal Executive Officer) 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Certification of Principal Financial Officer Under Section 906 of the Sarbanes-Oxley Act of 2002, 18 U.S.C. Section 1350 

Pursuant to section 906 of the Sarbanes-Oxley Act of 2002 (subsections (a) and (b) of Section 1350, Chapter 63 of Title 

18, United States Code), the undersigned officer of Globalstar, Inc. (the “Company”), does hereby certify that: 

This  annual  report  on  Form 10-K  for  the  year  ended  December 31,  2016  of  the  Company  fully  complies  with  the 
requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934 and the information contained in the Form 10-K 
fairly presents, in all material respects, the financial condition and results of operations of the Company. 

Exhibit 32.2 

February 23, 2017 

By: 

/s/ Rebecca S. Clary 

Rebecca S. Clary 
Chief Financial Officer (Principal Financial Officer) 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Stock Performance Graph 

The following graph shows a comparison from December 31, 2011 through December 31, 2016 of cumulative 
total  return  for  our  Common  Stock,  the  NASDAQ  Telecommunications  Index,  the  S&P  500  Stock  Index  and  the 
Dow Jones Industrial Average Index, assuming $100 had been invested in each on December 31, 2011. Such returns 
are  based  on  historical  results  and  are  not  intended  to  suggest  future  performance.  The  calculation  of  cumulative 
total  return  is  based  on  the  change  in  stock  price  and  assumes  reinvestment  of  dividends  for  the  NASDAQ 
Telecommunications  Index  and  the  Dow  Jones  Industrial  Average  Index.  We  have  never  paid  dividends  on  our 
Common Stock and have no present plans to do so. 

 
 
 
[This page intentionally left blank] 

Executive Office 
Globalstar, Inc. 
300 Holiday Square Blvd. 
Covington, LA 70433 
USA 
(985) 335-1500 

Company Home Page 
www.globalstar.com 

Stockholder Information 
For further information about 
the company, hard copies of 
this report, SEC filings, and 
other published corporate 
information, please visit the 
Company’s website noted 
above. 

Transfer Agent 
Computershare Trust 
Company, N.A. 
250 Royall Street  
Canton, MA  02021  
1-800-962-4284 
www.computershare.com  

Independent Auditors 
Crowe Horwath LLP 
Oak Brook, IL 

Legal Counsel 
Taft Stettinius & Hollister LLP  
Cincinnati, OH 

Investor Relations 
Kyle Pickens 
Vice President, Strategy and 
Communications 

Board of Directors  
James Monroe III 
Chairman of the Board and 
Chief Executive Officer 

Executive Officers 
James Monroe III 
Chairman of the Board and 
Chief Executive Officer  

William A. Hasler 
Director, Aviat Network and 
Rubicon Ltd. 

Rebecca S. Clary 
Vice President, Chief Financial 
Officer 

L. Barbee Ponder IV 
General Counsel and Vice 
President, Regulatory Affairs 

Richard S. Roberts 
Corporate Secretary 

Common Stock  
The Company’s voting 
common stock is traded on the 
NYSE MKT under the symbol 
“GSAT.” As of March 22, 
2017, the Company had 
982,494,616 voting shares 
outstanding and 196 holders of 
record. 

John R. M. Kneuer 
President of JKC Consulting 
LLC. and Senior Partner, 
Fairfax Media Partners  
(Private Equity Investment) 

James F. Lynch 
Managing Partner  
Thermo Capital Partners,  
(Private Equity Investment) 
Executive Chairman and CEO, 
Fiberlight LLC    
 (Fiber-Optic 
Telecommunications) 

J. Patrick McIntyre 
Chairman and Chief Operating 
Officer  
ET Water 
(Commercial Irrigation) 

Richard S. Roberts 
VP & General Counsel 
Thermo Development, Inc. 
(Management Firm) 

Kenneth M. Young 
Former President and Chief 
Executive Officer of 
Lightbridge Communications 
Corporation 
(Telecommunications Services) 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
300 Holiday Square Blvd.       Covington, LA 70433       1.985.335.1500

Globalstar.com