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Globalstar Inc.

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Employees 51-200
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FY2017 Annual Report · Globalstar Inc.
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Be Bold. Be Efficient. Be Heard.

GLOBALSTAR

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(cid:49)(cid:72)(cid:87)(cid:3)(cid:79)(cid:82)(cid:86)(cid:86)

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(cid:40)(cid:37)(cid:44)(cid:55)(cid:39)(cid:36)

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(cid:47)(cid:72)(cid:74)(cid:68)(cid:79)(cid:3)(cid:86)(cid:72)(cid:87)(cid:87)(cid:79)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:87)(cid:82)(cid:70)(cid:78)

(cid:36)(cid:71)(cid:77)(cid:88)(cid:86)(cid:87)(cid:72)(cid:71)(cid:3)(cid:40)(cid:37)(cid:44)(cid:55)(cid:39)(cid:36)(cid:3)(cid:11)(cid:20)(cid:12)

(cid:60)(cid:72)(cid:68)(cid:85)(cid:3)(cid:40)(cid:81)(cid:71)(cid:72)(cid:71)
(cid:39)(cid:72)(cid:70)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:22)(cid:20)(cid:15)

(cid:21)(cid:19)(cid:20)(cid:26)

2016

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(cid:11)(cid:27)(cid:28)(cid:15)(cid:19)(cid:26)(cid:23)(cid:12)

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(cid:11)(cid:20)(cid:22)(cid:21)(cid:15)(cid:25)(cid:23)(cid:25)(cid:12)

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(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)
(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)

(cid:22)(cid:23)(cid:15)(cid:26)(cid:26)(cid:20)
(cid:11)(cid:21)(cid:20)(cid:15)(cid:20)(cid:27)(cid:21)(cid:12)
(cid:20)(cid:28)(cid:19)
(cid:26)(cid:26)(cid:15)(cid:23)(cid:28)(cid:27)
(cid:21)(cid:15)(cid:21)(cid:19)(cid:22)

(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)
(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)
(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)
(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)
(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)

(cid:22)(cid:24)(cid:15)(cid:28)(cid:24)(cid:21)
(cid:23)(cid:20)(cid:15)(cid:24)(cid:22)(cid:20)
(cid:11)(cid:25)(cid:15)(cid:24)(cid:23)(cid:22)(cid:12)
(cid:26)(cid:26)(cid:15)(cid:22)(cid:28)(cid:19)
(cid:20)(cid:24)(cid:15)(cid:25)(cid:27)(cid:23)

(cid:27)(cid:23)(cid:22)
(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)
(cid:20)(cid:26)(cid:15)(cid:19)(cid:23)(cid:19)
(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)
(cid:24)(cid:15)(cid:24)(cid:28)(cid:23)
(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)
(cid:21)(cid:15)(cid:27)(cid:26)(cid:22)
(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)
(cid:25)(cid:15)(cid:22)(cid:19)(cid:25)
(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)
(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)
(cid:11)(cid:21)(cid:15)(cid:25)(cid:26)(cid:19)(cid:12)
(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3) (cid:3)
(cid:16)
(cid:7)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)
(cid:22)(cid:21)(cid:15)(cid:20)(cid:27)(cid:28)

(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3) (cid:3)
(cid:16)
(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)
(cid:22)(cid:24)(cid:19)
(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)
(cid:24)(cid:15)(cid:22)(cid:25)(cid:23)
(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)
(cid:23)(cid:22)(cid:19)
(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3) (cid:3)
(cid:16)
(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)
(cid:11)(cid:21)(cid:15)(cid:23)(cid:19)(cid:19)(cid:12)
(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)
(cid:20)(cid:15)(cid:19)(cid:28)(cid:23)
(cid:7)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)
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(cid:85)(cid:72)(cid:89)(cid:72)(cid:81)(cid:88)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:85)(cid:82)(cid:73)(cid:76)(cid:87)(cid:15)(cid:3)(cid:87)(cid:82)(cid:3)(cid:80)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:72)(cid:85)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:81)(cid:70)(cid:72)(cid:17)

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

(Mark One) 
(cid:4339) 

(cid:4337) 

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

For the Fiscal Year Ended December 31, 2017  
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 

Name of exchange on which registered 

Voting Common Stock 

NYSE American 

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 (cid:4339) No (cid:4337) 
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 (cid:4337) No (cid:4339) 
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 (cid:4339) No (cid:4337) 

 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 (cid:4339) No (cid:4337) 

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.  (cid:4337) 

 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," "smaller reporting company," and "emerging growth 
company" in Rule 12b-2 of the Exchange Act. (Check one): 

Large accelerated filer (cid:4339) 
Non-accelerated filer (cid:4337) 
(Do not check if a smaller reporting company) 

Accelerated filer (cid:4337) 
Smaller reporting company (cid:4337) 
Emerging growth company (cid:4337) 

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for 

complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.  (cid:4337) 

Indicate by check mark whether the registrant is a shell company (as defined by Rule 12b-2 of the Exchange Act) Yes (cid:4337) No (cid:4339) 
The aggregate market value of the registrant's common stock held by non-affiliates at June 30, 2017, the last business day of the 

Registrant's most recently completed second fiscal quarter, was approximately $971.0 million.  

As of February 16, 2018, 1,262 million shares of voting common stock and no 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.  

DOCUMENTS INCORPORATED BY REFERENCE 
Portions of the registrant's Proxy Statement for the 2018 Annual Meeting of Stockholders are incorporated by reference in Part III of 

this Report. 

 
 
 
 
 
 
 
 
 
 
 
 
 
FORM 10-K 

For the Fiscal Year Ended December 31, 2017 

TABLE OF CONTENTS 

PART I 

Business 
Risk Factors 
Unresolved Staff Comments 
Properties 
Legal Proceedings 
Mine Safety Disclosures 

Item 1. 
Item 1A. 
Item 1B. 
Item 2. 
Item 3. 
Item 4. 

Item 5. 

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 6. 
Item 7. 
Item 7A.  Quantitative and Qualitative Disclosures About Market Risk 
Financial Statements and Supplementary Data 
Item 8. 
Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 
Item 9. 
Controls and Procedures 
Item 9A. 
Other Information 
Item 9B. 

PART III 
Directors, Executive Officers and Corporate Governance 
Executive Compensation 
Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters 
Certain Relationships and Related Transactions, and Director Independence 
Principal Accounting Fees and Services 

Exhibits, Financial Statement Schedules 
Form 10-K Summary 

PART IV 

Item 10. 
Item 11. 
Item 12. 
Item 13. 
Item 14. 

Item 15. 
Item 16. 
Signatures 

2 

Page 

3 
14 
34 
35 
35 
35 

36 
37 
37 
57 
58 
118 
118 
119 

119 
119 
119 
119 
119 

120 
120 
121 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 

 
 
 
 
 
 
 
Our  constellation  of  Low  Earth  Orbit  ("LEO")  satellites  includes  second-generation  satellites,  which  were  launched  and 
placed into service during the years 2010 through 2013 after a $1.1 billion investment, and certain first-generation 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 specific design of the Globalstar System (and based on customer input), we believe that our voice quality is the 
best 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. 
By this  measure,  we believe that 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 designed our second-generation ground network, when combined with our second-generation products, to provide our 
customers  with  enhanced  future  services  featuring  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"). As technological advancements are made, we 
explore opportunities to provide new services over our network to meet the needs of our existing and prospective customers. 

We  compete  aggressively  on  price.  We  offer  a  range  of  price-competitive  products  to  the  industrial,  governmental  and 

consumer markets. We expect to retain our position as a cost-effective, 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. 

Our products and services are sold through a variety of independent agents, dealers and resellers, and independent gateway 

operators (“IGOs”). We also have distribution relationships with a number of "Big Box" and other distribution channels. 

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. 

4 

 
 
 
 
 
 
 
 
 
 
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.  We  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 
Wi-Fi enabled smartphones, tablets and laptops to send and receive communications via the Globalstar 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 short message services ("SMS") 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  when  they  are  communicating  via  the  Globalstar  System,  given  our  superior  voice  quality  and  low-priced 
service  plans.  We  are  currently  developing  the  next-generation  model  of  our  Sat-Fi  that  will  have  improved  performance, 
enhanced  capacity  and  higher  data  speeds.  This  upgraded  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. 

We  also  offer  the  Globalstar  9600™  that  our  customers  can  use  with  a  smartphone  app  to  pair  seamlessly  with  their 
existing satellite phone 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. 

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. 

5 

 
 
 
 
 
 
 
 
 
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 initiated over 5,500 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. 

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, including the 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. 

6 

 
 
 
 
 
 
 
 
 
 
 
 
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, 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 U.K. Ministry of Defence, as well as other organizations, including BP, Shell and The Salvation Army. 

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.  Partnering  with  existing  companies,  we  are  developing  IoT-
focused Simplex products to connect existing and new users and accelerate deployment of a Globalstar IoT product suite. When 
released,  our  SmartOne  Solar™  device  will  be  solar-powered  and  will  support  larger  and  more  frequent  data  transmission 
capabilities to enable a longer field life than existing devices. Solar-powered devices are also expected to take advantage of our 
network's ability to support over 10 billion transmissions daily assuming an average message size of 90 characters. We are also 
developing  M2M  products  that  support  two-way  communications  allowing  for  both  tracking  and  control  of  assets  in  our 
coverage footprint. 

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. 

7 

 
 
 
 
 
 
 
 
 
 
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, 10 of the 23 gateways in our network are owned and operated by unaffiliated companies, some of whom operate 
more than one gateway. Except for 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.  

Set forth below is a list of IGOs as of December 31, 2017: 

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

Other Services 

Gateway 
Bosque Alegre 
Dubbo 
Mount Isa 
Meekatharra 
Yeo Ju 
San Martin 
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 
  GlobalTel 
  GlobalTel 
  GlobalTel 
  Globalstar Avrasya 

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. 

8 

 
 
 
 
 
 
 
 
 
 
 
 
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. We also obtained all authorizations necessary from 
the  FCC  to  operate  our  domestic  gateways  with  our  second-generation  satellites.  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 have redundant satellite operation control facilities 
in Covington, Louisiana, 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 
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. 

Terrestrial Authority for Globalstar's Licensed 2.4 GHz 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. 

In  December  2016,  the  FCC  unanimously  adopted  a  Report and  Order  permitting  us  to  provide  terrestrial  broadband 
services  over  11.5  MHz  of  our  licensed  Mobile  Satellite  Services  spectrum  at  2483.5  to  2495  MHz  throughout  the  United 
States  of  America  and  its  Territories.  This  authorization  covers  population  ("POPs)  of  approximately  320  million  people, 
representing 3.7 billion MHz POPs. As provided in that Report and Order, we filed applications to modify our existing MSS 
licenses in April 2017 in order to obtain the terrestrial authorization permitted in the  Report and Order. The FCC placed our 
applications  on  public  notice  in  May  with  a  comment  cycle  that  ended  in  July  2017.  In  August  2017,  the  FCC  granted 
Globalstar's  MSS  license  modification  application  and  granted  Globalstar  authority  to  provide  terrestrial  broadband  services 
over its satellite spectrum. Specifically, the FCC modified both Globalstar's first-generation space station authorization (held by 
Globalstar Licensee LLC) and its blanket mobile earth station license (held by GUSA Licensee LLC) to include authority to 
operate  a  terrestrial  low-power ATC  network  using  authorized  Big  LEO  mobile-satellite  service  spectrum.  We  will  need  to 
comply with certain conditions in order to provide terrestrial broadband service under our MSS licenses, including obtaining 
FCC certifications for our equipment that will utilize this spectrum authority.  

We  believe  our  MSS  spectrum  position  provides  potential  for  harmonized  terrestrial  authority  across  many  international 
regulatory  domains.  In  November  2017,  we  received  our  first  international  terrestrial  spectrum  approval  when  the Botswana 
Communications  Regulator  Authority granted  terrestrial  authority  to  our Botswana subsidiary  to  provide  terrestrial  mobile 
broadband services over 16.5 MHz of S-band spectrum at 2483.5 to 2500 MHz. We are seeking similar approvals in various 

9 

 
 
 
 
 
 
 
 
 
additional  international  jurisdictions.  We  expect  this  global  effort  to  continue  for  the  foreseeable  future  while  we  seek  the 
international harmonization of this 16.5 MHz band for terrestrial mobile broadband services. 

We expect our terrestrial authority will allow future partners to develop high-density dedicated, small cell networks using 
the  TD-LTE  protocol,  eliminating  the  need  for  paired  spectrum.  We  believe  that  our  dedicated  small  cell  offering  has 
competitive  advantages  to  other  conventional  commercial  spectrum  allocations.  Such  other  allocations  must  meet  minimum 
population  coverage  requirements,  which  effectively  prohibit  the  exclusive  use  of  most  carrier  spectrum  for  dedicated  small 
cell  deployments,  while  attempting  to  reuse  such  spectrum  simultaneously  for  macro  and  small  cell  deployments  is 
substantially less efficient. In addition, low frequency carrier spectrum is not physically well suited to high-density small cell 
topologies, while mmWave spectrum is sub-optimal given range and attenuation limitations. We believe our licensed 2.4 GHz 
spectrum, holds physical, regulatory and ecosystem qualities that distinguish it from other current and anticipated allocations, 
and is well positioned to balance favorable range, capacity and attenuation characteristics. 

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. 

Ground Network 

Our  satellites  communicate  with  a  network  of  23  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  (“PSTN”),  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 

10 

 
 
 
 
 
 
 
 
 
 
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  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 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. 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 2018. 
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. 

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. 

11 

 
 
 
 
 
 
 
 
 
(“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. 

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. Additionally, Garmin's inReach device provides two-way tracking with 
SOS capabilities and Honeywell Global Tracking has a personal tracking unit that enables a smartphone with satellite tracking 
and messaging capabilities; both of these products work on Iridium's satellite network. 

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. In recent  years, advancements in technology  have encouraged non-traditional companies to enter the  market and 
request consideration from the FCC and international regulators to provide satellite communication services through a variety 

12 

 
 
 
 
 
 
 
 
 
 
 
of  constellations. 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. 

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 2017, 2016 or 2015. 

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 2017, approximately 32% 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 international and developing markets, including currency and expropriation risks, which could increase our costs 
or reduce our revenues in these areas. 

13 

 
 
 
 
 
 
 
 
 
 
 
 
Intellectual Property 

We  hold  various  U.S.  and  foreign  patents  and  patents  pending  that  expire  between  2018  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, 2017, we had 333 employees, 23 of whom were located in Brazil and subject to collective bargaining 

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

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  87%,  86%  and  82%  of  our  total  revenues  for  2017,  2016,  and  2015, 
respectively. We also sell the related voice and data equipment to our customers, which accounted for approximately 13%, 14% 
and 18% of our total revenues for 2017, 2016, and 2015, 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 all of the other 
reports  we  file  from  time  to  time  with  the  SEC,  in  evaluating  and  understanding  us  and  our  business. Additional  risks  not 
presently known or that we currently deem immaterial may also impact our business operations and the risks identified in this 
Report 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. 

14 

 
 
 
 
 
 
 
 
 
 
 
 
 
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 degrading or disrupting services to our customers 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. Satellites utilize highly complex technology and operate in the 
harsh environment of space and therefore are subject to significant operational risks while in orbit. 

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 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, array failures, telemetry transmitter failures, 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 or other 
satellites.  These  failures  are  commonly  referred  to  as  anomalies.  Some  of  our  satellites  have  had  malfunctions  and  other 
anomalies in the past and may have anomalies in the future. 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.  Although  we  do  not  incur  any  direct  cash  costs 
related to the failure of a satellite, if a satellite fails, we record an impairment charge in our statement of operations to reduce 
the remaining net book value of that satellite, if any, to zero, and any such impairment charges could depress our net income (or 
increase  our  net  loss)  for  the  period  in  which  the  failure  occurs.  Additionally,  human  operators  may  execute  improper 
implementation commands that may negatively impact a satellite's performance. 

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.  Despite  working  closely  with  satellite  manufacturers  to  determine  the  causes  of  anomalies  and 
mitigate  them  in  second-generation  satellites  and  to  provide  for  intrasatellite  redundancies  for  certain  critical  components  to 
minimize or eliminate service disruptions in the event of failure, anomalies are likely to be experienced in the future, whether 
due  to  the  types  of  anomalies  described  above  or  arising  from  the  failure  of  other  systems  or  components,  and  intrasatellite 
redundancy may not be available upon the occurrence of such anomalies. There can be no assurance that, in these cases, it will 
be  possible  to  restore  normal  operations.  Where  service  cannot  be  restored,  the  failure  could  cause  the  satellite  to  have  less 
capacity available for service, to suffer performance degradation, or to cease operating prematurely, either in whole or in part. 
We cannot guarantee that we could successfully develop and implement a solution to these anomalies. 

 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 or at commercially reasonable prices. 

Our  ground  stations  require  upgrades  to  enable  us  to  integrate  our  second-generation  technology  and  services.  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 

15 

 
 
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. 

If  we  experience  operational  disruptions  with  respect  to  our  gateways  or  operations  center,  we  may  not  be  able  to 
provide service to our customers. 

Our  satellite  network  traffic  is  supported  by  23  gateways  distributed  around  the  globe.  We  operate  our  satellite 
constellation  from  our  Network  Operations  Control  Centers  at  three  locations  (France,  California  and  Louisiana)  to  provide 
geo-redundancy and ongoing coverage. Our gateway facilities are subject to the risk of significant malfunctions or catastrophic 
loss due to unanticipated events and would be difficult to replace or repair and could require substantial lead-time to do so. In 
North America,  we  have  implemented  contingency  coverage  which  allows  neighboring  gateways  to  provide  services  in  the 
event of a gateway failure. Material changes in the operation of these facilities may be subject to prior FCC approval, and the 
FCC might not give such approval or may subject the approval to other conditions that could be unfavorable to our business. 
Our  gateways  and  operations  center  may  also  experience  service  shutdowns  or  periods  of  reduced  service  in  the  future  as  a 
result  of  equipment  failure,  delays  in  deliveries  or  regulatory  issues. Any  such  failure  would  impede  our  ability  to  provide 
service to our customers, which could have a material impact on our business. 

The actual orbital lives of our satellites may be shorter than we anticipate and we may be required to reduce available 
capacity on our satellite network prior to the end of their orbital lives. 

We anticipate that our second-generation satellites will have 15 year orbital lives. A number of factors will affect the actual 

commercial service lives of our satellites, including: 

•  

•  

•  

•  

the amount of propellant used in maintaining the satellite's orbital location or relocating the satellite to a new orbital 
location (and, for newly-launched satellites, the amount of propellant used during orbit raising following launch);  

the durability and quality of their construction;  

the performance of their components;  

conditions in space such as solar flares and space debris; 

•   operational considerations, including operational failures and other anomalies; and  

•  

changes in technology which may make all or a portion of our satellite fleet obsolete. 

It  is  possible  that  the  actual  orbital  lives  of  one  or  more  of  our  existing  satellites  may  also  be  shorter  than  originally 
anticipated. Further, on some of our satellites it is anticipated that the total available payload capacity may need to be reduced 
prior  to  the  satellite  reaching  its  end-of-orbital  life. We  periodically  review  the  expected  orbital  life  of  each  of  our  satellites 
using current engineering data. A reduction in the orbital life of any of our satellites could result in a reduction of the revenues 
generated by that satellite, the recognition of an impairment loss and an acceleration of capital expenditures. To the extent  we 
are required to reduce the available payload capacity prior to the end of a satellite's orbital life, our revenues from the satellite 
would be reduced. 

Replacing a satellite upon the end of its service life will require us to make significant expenditures. 

To ensure no disruption in our business and to prevent loss of customers, we  will be required to commence a multi-year 
process  to  construct  and  launch  replacement  satellites  prior  to  the  expected  end  of  service  life  of  the  satellites  then  in  orbit. 
There can be no assurance that we will have sufficient cash, cash flow or be able to obtain third party or shareholder financing 
to fund such expenditures on favorable terms, if at all. Should we not have sufficient funds available to replace our satellites, it 
could have a material adverse effect on our results of operations, business prospects and financial condition. 

16 

 
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. 

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 successfully predict market trends; 
•   our ability to hire and retain qualified executives, managers and employees; 
•   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  $68.8  million,  $63.7  million  and  $66.6  million  in  2017,  2016,  and  2015,  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.  

17 

 
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. We expect to face competition in the future 
from companies using new technologies and new satellite systems. 

The hardware and software we utilize in operating our first-generation gateways were designed and manufactured over 20 
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.  Some  of  the  hardware  and  software  we  use  in  operating  our  gateways  are 
significantly  customized  and  tailored  to  meet  our  requirements  and  specifications  and  could  be  difficult  and  expensive  to 
service, upgrade or replace. Although we maintain inventories of some spare parts, it nonetheless may be difficult, expensive or 
impossible  to  obtain  replacement  parts  for  the  hardware  due  to  a  limited  number  of  those  parts  being  manufactured  to  our 
requirements and specifications. In addition, our business plan contemplates updating or replacing some of the hardware and 
software in our network as technology advances, but the complexity of our requirements and specifications may present us with 
technical and operational challenges that complicate or otherwise  make it expensive or infeasible to carry out such  upgrades 
and replacements. If we are not able to suitably service, upgrade or replace our equipment, our ability to provide our services 
and therefore to generate revenue could be harmed. 

Our business is capital intensive, and we may not be able to raise adequate capital to finance our business strategies, or 
we may be able to do so only on terms that significantly restrict our ability to operate our business. 

Implementation of our business strategy requires a substantial outlay of capital. As we pursue business strategies and seek 
to respond to developments in our business and opportunities and trends in our industry, our  actual capital expenditures may 
differ from our expected capital expenditures. There can be no assurance that we will be able to satisfy our capital requirements 
in the future. In addition, if one of our  satellites  failed unexpectedly, there can be no assurance of insurance recovery or the 
timing thereof and we may need to obtain additional financing to replace the satellite. If we determine that we need to obtain 
additional funds through external financing and are unable to do so, we may be prevented from fully implementing our business 
strategy. 

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 ($41.6 million at December 31, 2017), restricted cash ($63.6 million 
at  December 31,  2017)  and  future  cash  flows  from  operations.  Our  operating  expenses  for  the  twelve-month  period  ended 
December 31, 2017 were $181.4 million.  

18 

 
Our liquidity requirements include paying our debt service obligations and funding our operating costs. Additionally, we 
may have other obligations, including if any of our contingent liabilities crystallize, such as the Thales arbitration. We expect 
that  our  current  sources  of  liquidity  will  be  insufficient  to  meet  our  obligations  during  the  year  ended  December  31,  2018. 
Restrictions  in  our  Facility Agreement  limit  the  types  of  financings  we  may  undertake.  In  addition,  the  Facility Agreement 
provides that we must deposit at least 80% of the net cash proceeds received from equity issuances, subordinated indebtedness 
or any equity contribution to us or one of our subsidiaries through December 31, 2019 into a restricted deposit account that can 
be used only for paying down obligations under the Facility Agreement. This obligation significantly restricts our liquidity. 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 cost 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 license technical information 
for the design, manufacture and sale of our products. This intellectual property is essential to our ability to continue to operate 
our  constellation  and  sell  our  services  and  devices.  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  may  in  the  future  become  subject  to  claims  that  our  products  violate the  patent  or  intellectual  property  rights  of 
others, which could be costly and disruptive to us. 

We may become subject to claims that our products violate the patent or intellectual property rights of others, which could 

be costly and disruptive to us. 

We operate in an industry that is susceptible to significant intellectual property litigation. As a result, we or our products 
may become subject to intellectual property infringement claims or litigation. The defense of intellectual property suits is  both 
costly and time-consuming, even if ultimately successful, and may divert management's attention from other business concerns. 
An adverse determination in litigation to which we may become a party could, among other things: 

•   subject us to significant liabilities to third parties, including treble damages;  

•   require disputed rights to be licensed from a third party for royalties that may be substantial;  

•   require us to cease using technology that is important to our business; or  

•   prohibit us from selling some or all of our products or offering some or all of our services. 

19 

 
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 
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. Any actions or failures to act by IGOs may result in liabilities for us. 

We have limited supply of remaining Duplex handsets and 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,  in  some  cases  our  contract  manufacturers  provide  us  with  other  equipment  inventory  and  obtain  FCC 
certification  of  the  devices  we  sell.  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. 

20 

 
We face special risks by doing business in international and 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. 

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; 
•  
•  
•   unavailability of or difficulties in establishing relationships with distributors; 
•  

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

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, the UK Bribery Act, sanctions and export controls; 
•  

exposure to varying legal standards, including intellectual property protection in other jurisdictions, and similar laws 
and regulations; 

•   difficulties in obtaining required regulatory authorizations; 
•   difficulties in enforcing legal rights in other jurisdictions; 
•   variations in local domestic ownership requirements; 
•  
•  
•   uncertainty in foreign currency exchange rates and exchange controls. 

requirements that operational activities be performed in-country; 
changing and conflicting national and local regulatory requirements; and 

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 32% 
and 34% of our total sales were to customers primarily located in Canada, Europe, Central America, and South America during 
2017 and 2016, respectively. Our results of operations for 2017 and 2016 included a net loss of $2.2 million and a net loss of 
$0.2 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. 

21 

 
Our global operations expose us to trade and economic sanctions and other restrictions imposed by the United States, 
the European Union and other governments and organizations. 

The U.S. Departments of Justice, Commerce, State and Treasury and other federal agencies and authorities have a broad 
range of civil and criminal penalties they may seek to impose against corporations and individuals for violations of economic 
sanctions laws, export control laws, the Foreign Corrupt Practices Act (the "FCPA") and other federal statutes and regulations, 
including  those  established  by  the  Office  of  Foreign Assets  Control  ("OFAC").  Under  these  laws  and  regulations,  as  well  as 
other  anti-corruption  laws,  anti-money-laundering  laws,  export  control  laws,  customs  laws,  sanctions  laws  and  other  laws 
governing our operations, various government agencies require export licenses, may seek to impose modifications to business 
practices,  including  cessation  of  business  activities  in  sanctioned  countries  or  with  sanctioned  persons  or  entities  and 
modifications to compliance programs, which may increase compliance costs, and may subject us to fines, penalties and other 
sanctions.  A  violation  of  these  laws  or  regulations  could  adversely  impact  our  business,  results  of  operations  and  financial 
condition. 

Although  we  have  implemented  policies  and  procedures  in  these  areas,  we  cannot  assure  you  that  our  policies  and 
procedures  are  sufficient  or  that  directors,  officers,  employees,  representatives,  distributors,  consultants,  IGOs,  dealers  and 
resellers, JV partners, independent agents, vendors, customers or subscribers, have not engaged and will not engage in conduct 
for which we may be held responsible, nor can we assure you that our business partners have not engaged and will not engage 
in conduct that could materially affect their ability to perform their contractual obligations to us or even result in us being held 
liable  for  such  conduct.  Violations  of  the  FCPA,  OFAC  restrictions  or  other  export  control,  anti-corruption,  anti-money-
laundering  and  anti-terrorism  laws  or  regulations  may  result  in  severe  criminal  or  civil  sanctions,  and  we  may  be  subject  to 
other  liabilities,  which  could  have  a  material  adverse  effect  on  our  business,  financial  condition,  cash  flows  and  results  of 
operations. 

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. 

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 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. 

22 

 
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 M2M market. 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. 

We have a substantial amount of indebtedness, which may adversely affect our cash flow and our ability to operate our 
business, including our ability to incur additional indebtedness. 

As of December 31, 2017, the principal balance of our debt obligations was $574.7 million, consisting of $467.3 million 
under the Facility Agreement, $106.1 million outstanding under the Loan Agreement with Thermo and $1.3 million under the 
8.00%  Convertible  Senior  Notes  Issued  in  2013  (the  "2013  8.00%  Notes").  Our  significant  indebtedness  could  have  several 
consequences, including: increasing our vulnerability to adverse economic, industry or competitive developments; requiring a 
substantial portion of cash flow from operations to be dedicated to the payment of principal and interest on our indebtedness, 
therefore reducing our ability to use our cash flow to fund our operations, capital expenditures, return of capital to shareholders, 
and  future  business  opportunities;  restricting  us  from  making  strategic  acquisitions;  limiting  our  ability  to  obtain  additional 
financing for working capital, capital expenditures, product development, debt service requirements, acquisitions and general 
corporate or other purposes; restricting us from paying dividends to our shareholders and limiting our flexibility in planning for, 
or reacting to, changes in our business or the industry in which we operate, placing us at a competitive disadvantage compared 
to our competitors who are not as highly leveraged as us and who, therefore, may be able to take advantage of opportunities 
that our leverage prevents us from exploiting. Additionally, even though our debt agreements place limits on our ability to incur 
additional debt, we may incur additional debt in the future which could further exacerbate these risks. 

23 

 
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. The Facility Agreement includes a limitation on capital expenditures at any time in connection 
with spectrum rights to the lesser of (1) $20 million and (2) 20% of proceed from equity raises from January 1, 2017 through 
December 31, 2019, which may prohibit us from making certain capital expenditures that we consider accretive to our business 
and would otherwise make. 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, partnerships 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, 
including the EU's General Data Protection Regulation approved in 2016. 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 

24 

 
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 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 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 2018. 
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, or damage that may result from de-orbiting a satellite. As a result, a failure of one or more of our 
satellites or the occurrence of equipment failures and other related problems or collision damage that may result during the  de-
orbiting process could constitute an uninsured loss and could materially harm our financial condition. 

25 

 
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. 

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, 2017 and 2016, we recorded a tax liability of 
$1.4  million  and  $1.1  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 and 2017 is a reseller to oil and gas companies. 
Concentrations of customers in other industries may further increase trade credit risk of our business. 

26 

 
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  or  the  inability  to  attract  key  employees  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 been in the past from time to time, and may in the future, be subject to litigation and investigations that could 
have a substantial, adverse impact on our business. 

From time to time we are subject to litigation, including claims related to our business activities. We have also been in the 
past from time to time, and may in the future, be subject to investigations by regulators and governmental agencies, including 
from  the  United  States  Department  of  the  Treasury's  Office  of  Foreign  Assets  Control,  the  United  States  Department  of 
Commerce, Bureau of Industry and Security and the United States Immigration and Customs Enforcement. Irrespective of its 
merits,  litigation  and  investigations  may  be  both  lengthy  and  disruptive  to  our  operations  and  could  cause  significant 
expenditure and diversion of management attention. In our opinion there is no pending litigation, investigation, dispute or claim 
that could have a material adverse effect on our financial condition, results of operations or liquidity other than the arbitration 
with Thales,  which is described in Note 7:  Contingencies in our  Consolidated Financial  Statements in Part II,  Item 8  of this 
Report  for  further  discussion.  However,  we  may  be  wrong  in  this  assessment.  Additionally,  in  the  future  we  may  become 
subject to additional litigation that could have a material adverse effect on our financial position and operating results, on the 
trading price of our securities and on our ability to access the capital markets. 

27 

 
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 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. 
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, litigation, regulatory or enforcement actions by the SEC and the NYSE American. 

Wireless devices' radio frequency emissions are the subject of regulation and litigation concerning their environmental 
effects, which includes alleged health and safety risks. As a result, we may be subject to new regulations, demand for our 
services may decrease, and we could face liability based on alleged health risks. 

There  has  been  adverse  publicity  concerning  alleged  health  risks  associated  with  radio  frequency  transmissions  from 
portable  hand-held  telephones  that  have  transmitting  antennas.  Lawsuits  have  been  filed  against  participants  in  the  wireless 
industry alleging a number of adverse health consequences, including cancer, as a result of wireless phone usage. Other claims 
allege  consumer  harm  from  failures  to  disclose  information  about  radio  frequency  emissions  or  aspects  of  the  regulatory 
regimes  governing  those  emissions.  Although  we  have  not  been  party  to  any  such  lawsuits,  we  may  be  exposed  to  such 
litigation in the future. While we comply with applicable standards for radio frequency emissions and power and do not believe 
that  there  is  valid  scientific  evidence  that  use  of  our  devices  poses  a  health  risk,  courts  or  governmental  agencies  could 
determine  otherwise. Any  such  finding  could  reduce  our  revenue  and  profitability  and  expose  us  and  other  communications 
service providers or device sellers to litigation, which, even if frivolous or unsuccessful, could be costly to defend. 

If  consumers'  health  concerns  over  radio  frequency  emissions  increase,  they  may  be  discouraged  from  using  wireless 
handsets. Further, government authorities  might increase regulation of  wireless handsets  as a result of these  health concerns. 
Any actual or perceived risk from radio frequency emissions could reduce the number of our subscribers and demand for our 
products and services. 

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 
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 

28 

 
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  transactions  with  sanctioned  persons  or  countries)  and  the  United  States  Commerce 
Department's Bureau of Industry and Security (export of satellites and related technical data, our gateways and phones) and as 
well as other similar foreign regulations. These U.S. and foreign obligations and regulations may limit or delay our ability to 
offer  products  and  services  in  a  particular  country.  We  may  be  required  to  provide  U.S.  and  some  foreign  government  law 
enforcement  and  security  agencies  with  call  interception  services  and  related  government  assistance,  in  respect  of  which  we 
face legal obligations and restrictions in various jurisdictions. These regulations may limit or delay our ability to operate in a 
particular country or engage in transactions with certain parties and may impose significant compliance costs. 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. 

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 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. 

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. As provided in that report and order, we filed 
applications to modify our existing MSS licenses in April 2017 in order to obtain the terrestrial authorization permitted in  the 
report and order. The FCC placed Globalstar's applications on public notice in May with a comment cycle that ended in July 
2017. In August 2017, the FCC granted Globalstar's MSS license modification application and granted Globalstar authority to 
provide  terrestrial  broadband  services  over  its  satellite  spectrum  at  2483.5  MHz  to  2495  MHz.  Globalstar’s  MSS  licenses, 
including  its  terrestrial  authority,  are  valid  until  2024  and will  need  to  be  renewed  at  that  time.  In  addition,  we  will  need  to 
comply  with  certain  conditions  in  order  to  provide  terrestrial  broadband  service  under  its  MSS  licenses,  including  obtaining 
FCC  certifications  for  our  equipment  that  will  utilize  this  spectrum  authority.  We  are  seeking  similar  approvals  in  various 
foreign jurisdictions. We cannot guarantee that such applications will be successful. We are currently engaged in the process of 
selecting a strategic partner (or multiple partners) for operating these spectrum licenses. If we encounter delays in engaging one 
or  more  partners  or  other  delays  or  obstacles  in  implementing  our  business  plan  to  use  licensed  MSS  spectrum  to  provide 
terrestrial  wireless services, our anticipated future revenues and profitability could be reduced. We can provide no assurance 
that that we will be successful in monetizing the value of these licenses. 

29 

 
Additionally, as part of the Radio Access Network 3GPP specification  group,  we are  working to obtain standardization 
approval of our 2.4 GHz spectrum to create a new defined band class. These plans to seek approval of a band class are subject 
to significant business, technical, regulatory and competitive uncertainties and contingencies,  many of  which are beyond our 
control and are based upon assumptions with respect to future decisions, which are subject to change. There is no assurance that 
we will obtain such approval. 

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.  Subsequently,  Iridium  modified  its  petition,  requesting  the  ability  to  share  additional  spectrum  licensed  to 
Globalstar  at  1616-1618.725  MHz.  On  November  1,  2017,  Iridium  withdrew  its  petition  for  rulemaking  without  prejudice. 
There can be no assurance, however, that Iridium will not file a similar petition for rulemaking in the future that requests either 
the redesignation of  some amount of our 1.6 GHz spectrum to Iridium’s exclusive  use  or the sharing of additional spectrum 
licensed to us. An adverse result in such a proceeding could materially affect our ability to provide both Duplex and Simplex 
mobile satellite services. 

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. 

30 

 
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,  French  Ministry  in  charge  of  Space  Activities  ("MESR")  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 MESR and ARCEP or other French regulators for any reason revoke, modify 
or  fail  to renew  or  amend  the  licenses  we  hold  or  take  any  other  action,  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 which would 
have a material adverse effect on our business and operations. 

 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. 

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 American but could be delisted in the future, which may impair our ability to 
raise capital. 

Our common stock is listed on the NYSE American 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 American may also make it more difficult for us to raise capital through the sale of our securities. 

Additionally, 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. 

31 

 
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; 
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 1.9 billion shares of common stock (400 million are designated as nonvoting) 
and 100 million shares of preferred stock. As of December 31, 2017, approximately 1.3 billion shares of voting common stock 
and no shares of nonvoting common stock  were issued and outstanding. As of December 31, 2017, there  were 738.1 million 
shares available for future issuance, of which approximately 170.2 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.  

32 

 
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,  2017, Thermo  owned  approximately  53%  of  our  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.  

33 

 
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.  In  June  2017,  Thermo  purchased  17.8  million  shares  of  our  common  stock  for  a 
purchase price of $33.0 million to provide funds required by our lenders to obtain an amendment to our Facility Agreement. In 
October 2017, Thermo purchased a total of 27.6 million shares of our common stock at a purchase price of $43.3 million in 
connection with our public stock offering. 

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 

34 

 
 
 
 
Item 2. Properties 

Our principal headquarters are located in Covington, Louisiana, where we currently lease approximately 31,000 square feet 

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

Location 
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 
Presidente Prudente 
Dublin 
Panama City 
Gaborone 

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

  Square Feet   Facility Use 

31,690    Satellite and Ground Control Center 
31,433    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 
1,300    Gateway 
1,280    Ireland Office 
1,100    Panama Office 

270    Botswana Office 

  Owned/Leased 
  Leased 
  Leased 
  Owned 
  Owned 
  Owned 
  Leased 
  Leased 
  Leased 
  Owned 
  Owned 
  Owned 
  Owned 
  Leased 
  Owned 
  Leased 
  Leased 
  Owned 
  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 

35 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 trades on the NYSE American under the symbol "GSAT". 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, 2016 
June 30, 2016 
September 30, 2016 
December 31, 2016 

March 31, 2017 
June 30, 2017 
September 30, 2017 
December 31, 2017 

  High 
  $ 
  $ 
  $ 
  $ 

  $ 
  $ 
  $ 
  $ 

  Low 

1.60    $ 
2.75    $ 
1.56    $ 
1.84    $ 

1.77    $ 
2.44    $ 
2.18    $ 
1.87    $ 

1.00 
0.94 
1.09 
0.77 

1.35 
1.61 
1.60 
1.15 

As  of  February 16,  2018,  1,261,912,626  shares  of  our  voting  common  stock  were  outstanding,  held  by  207  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. 

36 

 
 
 
 
 
 
   
   
 
 
 
 
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 

2017 

2016 

December 31, 
2015 

2014 

2013 

$  112,660    $ 
(68,786)  
(20,098)  
(88,884)  
(89,074)  

96,861    $ 
(63,676)  
(75,513)  
(139,189)  
(132,646)  

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

90,064    $ 
(95,895)  
(366,090)  
(461,985)  
(462,866)  

82,711 
(87,396) 
(502,582) 
(589,978) 
(591,116) 

7,121   

10,230   

41,644   
17,408 
7,476   
971,119    1,039,719    1,077,560    1,113,560    1,169,785 
1,129,265    1,132,614    1,175,015    1,268,420    1,372,608 
4,046 
665,236 
116,755 

79,215   
434,651   
291,224   

6,450   
623,640   
78,916   

32,835   
548,286   
237,131   

75,755   
500,524   
161,819   

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. 

37 

 
 
 
 
 
 
 
 
 
 
   
   
   
   
 
 
   
   
   
   
 
   
   
   
   
 
 
 
 
 
 
Comparison of the Results of Operations for the years ended December 31, 2017 and 2016  

Revenue: 

During  2017,  total revenue increased $15.8 million to $112.7 million from $96.9  million in 2016. This increase  was  due 
primarily  to  a  $15.4  million  increase  in  service  revenue,  which  is  attributable  to  increases  in ARPU  across  all  core business 
lines and growth in our total average subscriber base. Also contributing to the increase in total revenue was an increase of $0.4 
million in revenue generated from subscriber equipment sales during 2017, which resulted primarily from a higher volume of 
Simplex units sold and higher selling prices for SPOT units, offset by a lower volume of Duplex units sold.  

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, 2017 

Year Ended 
December 31, 2016 

Revenue 

% of Total 
Revenue 

  Revenue 

% of Total 
Revenue 

$ 

$ 

37,635   
45,427   
10,946   
1,068   
3,397   
98,473   

33 %  $ 
40 % 
10 % 
1 % 
3 % 
87 %  $ 

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

33%

40%

10%

1%

2%

86%

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

thousands). 

Equipment Revenues: 

Duplex 
SPOT 
Simplex 
IGO 
Other 

Total Equipment Revenues 

Year Ended 
December 31, 2017 

Year Ended 
December 31, 2016 

Revenue 

% of Total 
Revenue 

  Revenue 

% of Total 
Revenue 

$ 

$ 

2,754   
5,394   
5,243   
779   
17   
14,187   

2 %  $ 
5 % 
5 % 
1 % 
— % 
13 %  $ 

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

4%

5%

4%

1%

—%

14%

38 

 
 
 
 
 
 
 
 
 
 
 
   
   
   
 
 
 
 
 
 
 
 
   
   
   
 
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, 

2017 

2016 

72,443    
285,683    
313,553    
37,165    
1,478    
710,322    

$ 

43.29     $ 
13.25    
2.91    
2.39    

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

34.96 
11.69 
2.78 
1.96 

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

During  2017,  gross  Duplex  and  SPOT  subscriber  additions  were  14,660  and  74,830,  respectively.  During  2016,  gross 
Duplex and SPOT subscriber additions were 20,169 and 75,163, respectively. Gross subscriber additions were higher in 2016 
as  we  experienced  higher  demand  due  to  lower  service  plan  prices  in  effect  and  higher  availability  of  new  phone  inventory. 
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.  

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. 

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

Service Revenue 

Duplex  service revenue increased 18% in 2017 due to an increase in ARPU. ARPU increased 24% in 2017 compared to 
2016,  contributing  $7.6  million  to  the  total  Duplex  service  revenue  increase.  Higher ARPU  was  due  primarily  to  rate  plan 
changes  and  increased  revenue  from  prepaid,  usage-based  plans.  We  increased  prices  for  certain  of  our  legacy  rate  plans 
beginning in 2016 to align our rate plans with our service levels and prospective rate plans for future products. Additionally, 
approximately half of our new subscribers select our prepaid, usage-based plans. These plans generally result in higher service 
revenue recognized when unused minutes expire on the anniversary date of the customer's contract. This accounting practice 
changed effective January 1, 2018 upon adoption of ASC 606 and will be reflected in prospective financial results. A decrease 
in  average  subscribers  of  5%  during  2017  offset  partially  the  increase  in  ARPU.  This  decrease  was  due  to  lower  gross 
activations  resulting  from  fewer  equipment  sales  over  the  last  twelve  months.  The  decline  in  the  average  subscriber  base 
negatively impacted Duplex service revenue by $1.8 million in 2017. 

SPOT  service  revenue  increased  19%  in  2017  due  to  increases  in  both  ARPU  and  the  average  subscriber  base.  ARPU 
increased  13%  in  2017  compared  to  2016,  contributing  $5.1  million  to  the  total  increase  in  SPOT  service  revenue.  Higher 
ARPU was primarily driven by rate plan increases beginning in 2016 and continuing throughout 2017. The average number of 

39 

 
 
 
 
 
   
 
 
   
 
   
 
 
 
 
 
 
 
SPOT subscribers increased 5% in 2017 compared to 2016 driven by gross subscriber additions of approximately 75,000 offset 
partially by churn. The increase in our SPOT base contributed $2.2 million to the total SPOT service revenue increase.  

Simplex service revenue increased 9% in 2017 due to a 4% increase in average subscribers and a 5% increase in ARPU. 
During 2016, the oil and gas industry downturn affected some of our largest customers and impacted our Simplex business. A 
combination  of  expansion  into  new  markets  as  well  as  price  increases  contributed  to  the  increase  in  total  Simplex  service 
revenue in 2017. 

Other service revenue increased $1.2 million, or 56%, in 2017. The increase in other service revenue was due primarily to a 
$1.7  million  increase  in  revenue  generated  from  government  contracts,  which  was  driven  by  an  increase  in  the  volume  and 
value  of  contracts  awarded  to  us.  The  increase  from  government  contracts  was  offset  partially  by  the  reclassification  of 
activation fees from other revenue to Simplex and Duplex service revenue beginning in 2016, which resulted in a $0.3 million 
decrease. Lower revenue generated from third party sources also contributed $0.2 million to the total decrease in other service 
revenue.  

Subscriber Equipment Sales 

Revenue  from  Duplex  equipment  sales  decreased  $1.1  million,  or  29%,  in  2017. As  discussed  above,  we  experienced 
higher demand in 2016 due to lower service plan prices in effect and higher availability of new phone inventory. We continue to 
deplete our remaining inventory of GSP-1700 phones in advance of the launch of a new second-generation Duplex device. 

Revenue from SPOT equipment sales increased $0.1 million, or 1%, in 2017. This increase resulted primarily from higher 
selling prices during the year due to changes in and the success of sales promotions from 2016 to 2017, offset partially by lower 
volume compared to the prior year period. 

Revenue from Simplex equipment sales increased $1.5 million, or 39%, in 2017. During the third quarter of 2017, we sold 
a significant volume of our SmartOne asset-ready tracking device to support disaster recovery efforts related to the hurricane 
activity. This sale represented the majority of the increase during the year. 

Operating Expenses: 

Total  operating  expenses  increased  $20.9  million,  or  13%,  to  $181.4  million  in  2017  from  $160.5  million  in  2016,  due 
primarily  to  a  $17.0  million  reduction  in  the  value  of  long-lived  assets  recorded  in  the  fourth  quarter  of  2017  (see  further 
discussion below) as well as an increase in cost of services, offset by lower and marketing, general and administrative costs. 

Cost of Services 

Cost of services increased $5.1 million, or 16%, to $37.0 million in 2017 from $31.9 million in 2016. These increases were 
due primarily to maintenance and support costs related to our ground network, which increased $2.6 million from 2016. Also 
contributing to the increase year over year were higher research and development costs of $2.0 million driven by new products 
and technology being developed internally and through external partners as well as higher personnel costs of $0.9 million due 
to the timing of capital projects, which increased net payroll expense when compared to 2016. These increases were offset by 
lower telecom service costs of $0.6 million due to cost saving initiatives implemented over the past year. Other smaller items 
contributed to the remaining fluctuation in cost of services during the year. 

40 

 
 
 
 
 
 
 
 
 
 
 
 
Cost of Subscriber Equipment Sales 

Cost of subscriber equipment sales remained flat at $9.9 million in both 2017 and 2016. Although revenue from subscriber 
equipment sales increased year over year, costs remained flat. The timing of sales promotions in 2016 and 2017 impacted our 
revenue from subscriber equipment sales. We sold both SPOT and Duplex hardware at higher prices in 2017 compared to 2016, 
resulting in higher margins. Volume and mix of products sold during the respective periods as well as price variances across our 
worldwide markets also contribute to fluctuations in margins. 

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

Cost  of  subscriber  equipment  sales  -  reduction  in  the  value  of  inventory  was  $0.8  million  in  2017.  We  recognized  this 
charge  after  adjusting  for  changes  in  net  realizable  value  for  certain  products,  particularly  in  certain  international  locations, 
compared  to  the  carrying  value  of  the  inventory,  as  well  as  for  a  reduction  in  the  value  of  prepaid  inventory  due  to  design 
changes for products under development. A similar inventory reserve was not required during 2016. 

Marketing, General and Administrative 

Marketing, general and administrative expenses decreased $1.9 million, or 5%, to $39.1 million in 2017 from $41.0 million 
in 2016. This decrease was driven primarily by lower subscriber acquisition costs of $2.3 million and professional and legal 
fees of $0.6 million; partially offsetting these decreases was higher stock compensation expense of $0.3 million and personnel 
costs of $0.6 million. Subscriber acquisition costs were down due to changes in sales strategies during the respective periods, 
including  lower  rebates  and  co-op  marketing  credits  given  to  our  resellers.  The  reduction  in  professional  fees  and  legal 
expenses was driven primarily by a $1.1 million accrual recorded in the second quarter of 2016 for the settlement of litigation 
related to one of our international operations. This settlement was paid through the issuance of shares of our common stock in 
October  2016.  Partially  offsetting  the  legal  settlement  expense  fluctuation  year  over  year  were  higher  costs  incurred  with 
certain contractors and advisers related to our domestic spectrum authority.  

Reduction in the Value of Long-Lived Assets 

As discussed in Note 2: Property and Equipment, we recorded a reduction in the carrying value of long-lived assets of $17.0 
million  during  the  fourth  quarter  of  2017  related  to  purchase  and  procurement  costs  for  prepaid  long-lead  items  ("LLI")  to 
reflect the fair value of these assets on our consolidated balance sheet.  

Reduction  in  the  value  of  long-lived  assets  was  $0.4  million  in  2016.  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 to the portion of our efforts specific to our original proposed rules. 

Depreciation, Amortization and Accretion 

Depreciation,  amortization,  and  accretion  expense  increased  $0.1  million  to  $77.5  million  in  2017  compared  to  $77.4 

million in 2016.  

As of December 31, 2017, we had $227.2 million in construction in progress related to costs (including capitalized interest) 
associated with our contracts with Hughes and Ericsson to complete next-generation upgrades to our ground infrastructure. We 
will begin depreciating these assets when the second-generation gateways are placed into service.  

41 

 
 
 
 
 
 
 
 
 
 
 
 
 
Other Income (Expense): 

Loss on Extinguishment of Debt 

We recorded a non-cash loss on extinguishment of debt of $6.3 million during 2017 due to the conversion of a significant 
portion of our 2013 8.00% Notes. During the third quarter of 2017, holders of $16.0 million principal amount of 2013 8.00% 
Notes converted their notes, resulting in the issuance of 26.4 million shares of our common stock. The fair value of these shares 
exceeded the derivative liability and principal amount written off due to the conversions, resulting in a loss on extinguishment 
of  debt.  See  Note  3:  Long-Term  Debt  and  Other  Financing  Arrangements,  Note  4:  Derivatives  and  Note  5:  Fair  Value 
Measurements to our consolidated financial statements for further discussion. Similar transactions did not occur in 2016. 

Gain (Loss) on Equity Issuance 

Gain (loss) on equity issuance was a gain of $2.7 million during 2017 and a gain of $2.4 million during 2016. 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.  

As discussed in Note 6: Commitments to our consolidated financial statements, we had an agreement with Hughes whereby 
it exercised its right to receive a pre-payment of certain payment milestones in shares of our common stock at a 7% discount to 
the market value in lieu of cash. In connection with this agreement, we provided Hughes downside protection through June 30, 
2017.  In  April  2017,  Hughes  sold  all  remaining  shares  of  our  common  stock  recognizing  the  required  proceeds  under  the 
agreement. As a result of changes in the estimated value of this option between initial issuance and settlement in April 2017, we 
recorded  non-cash  gains  and  losses  during  each  reporting  period.  During  2017  and  2016,  we  recorded  a  gain  resulting  from 
changes in fair value of the liability of $2.7 million and $2.8 million, respectively. This liability is no longer outstanding.  

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 total amount of 
gross proceeds the counterparty received from the sale of these shares. We accrued a total of 1.3 million reais, or $0.4 million, 
as of December 31, 2016 related to this downside protection. In March 2017, we settled the liability through the final payment 
of approximately 0.3 million shares of our common stock. We recorded this non-cash loss of $0.4 million and less than $0.1 
million, during the fourth quarter of 2016 and the first quarter of 2017, respectively.  

 Interest Income and Expense 

Interest  income  and  expense,  net,  decreased  $1.2  million  to  expense  of  $34.8  million  for  2017  compared  to  expense  of 
$36.0  million  for  2016. This  fluctuation  is  due  primarily  to  an  increase  in  gross  interest  costs  of  $3.0  million  from  2016  to 
2017, resulting primarily  from a higher  LIBOR-based interest rate on our Facility Agreement and a  higher principal  balance 
outstanding  on  our  Loan  Agreement  with  Thermo.  The  increase  in  gross  interest  expense  was  offset  by  an  increase  in 
capitalized  interest  of  $3.9  million  from  2016  to  2017,  due  primarily  to  an  increase  in  our  construction  in  progress  balance 
related to our ground network, which result in higher interest eligible to be capitalized.  

Derivative Gain (Loss) 

Derivative gain (loss) fluctuated by $62.7 million to a gain of $21.2 million in 2017 compared  to a loss of $41.5 million in 
2016. 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 2017 and 2016, 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 computation of the fair value computations of our derivatives. 

42 

 
 
 
 
 
 
 
 
 
 
 
 
Other 

Other income (expense) fluctuated by $2.5 million to an expense of $2.9 million in 2017 from expense of $0.4 million in 
2016.  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. 

Income Tax Benefit (Expense) 

Income tax benefit (expense) fluctuated $6.7 million to an expense of $0.2 million in 2017 compared to a benefit of $6.5 
million in 2016. 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. Similar activity did not recur in 
2017. 

As  discussed  in  Note  11:  Taxes  in  our  Consolidated  Financial  Statements,  on  December  22,  2017,  the  U.S.  enacted 
significant  changes  to  the  U.S.  tax  law. The Tax Act  included  significant  changes  to  existing  tax  law,  including  a  permanent 
reduction to the U.S. federal corporate income tax rate from 35% to 21%. In connection with the Tax Act, we have remeasured 
our deferred tax assets with the new rate. As our deferred tax assets have a full valuation allowance, we have not recorded any 
income statement impact during the year ended December 31, 2017. 

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%

43 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
 
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%

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. 

44 

 
 
 
 
 
 
 
 
   
   
   
 
 
 
 
 
 
   
 
 
   
 
   
 
 
 
 
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. 

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. 

45 

 
 
 
 
 
 
 
 
 
 
 
 
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. 

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. 

46 

 
 
 
 
 
 
 
 
 
 
 
 
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 
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 Loan Agreement with Thermo 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. 

47 

 
 
 
 
 
 
 
 
 
 
 
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). 

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. 

Liquidity and Capital Resources 

Our  principal  liquidity  requirements  include  paying  our  debt  service  obligations  and  funding  our  operating  costs.  Our 
principal  sources  of  liquidity  include  cash  on  hand,  restricted  cash  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 in this Report for a description of risks, some of which are beyond our control, 
affecting our ability to fulfill our liquidity requirements. 

Cash Flows for the years ended December 31, 2017, 2016 and 2015 

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, cash equivalents and restricted cash 

Cash Flows Provided by Operating Activities 

Year Ended December 31, 
2016 

2015 

2017 

13,857     $ 
(20,776)  
63,790   
195   
57,066     $ 

8,813     $ 

(24,551)  
18,502   
55   
2,819     $ 

2,162 
(33,478) 
33,276 
(1,605) 
355 

  $ 

  $ 

Cash  provided  by  operations  includes  primarily  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  $13.9  million  during  2017  compared  to  $8.8 
million  during  2016.  This  increase  was  due  to  higher  net  income,  after  adjusting  for  non-cash  items,  offset  by  unfavorable 
changes in certain operating assets and liabilities, primarily resulting from higher inventory purchases in 2017.  

48 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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. 

Cash Flows Used in Investing Activities 

Net cash used in investing activities was $20.8 million during 2017 compared to $24.6 million during 2016. This decrease 
was  driven  by  higher  property  and  equipment  and  second-generation  network  additions  in  the  prior  year  (for  the  reasons 
discussed below), offset partially by an increase in intangible assets in the current year related to our domestic and international 
spectrum efforts. 

Net 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 Flows Provided by Financing Activities 

Net cash provided by financing activities was $63.8 million in 2017 compared to $18.5 million in 2016. This increase was 
due  primarily  to  higher  proceeds  from  equity  financings,  including  primarily  the  public  offering  of  our  common  stock  in 
October 2017 of $115.0 million, offset by higher debt service payments of $63.7 million. 

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. 

Overview 

As  of  December 31,  2017,  we  held  cash  and  cash  equivalents  of  $41.6  million  and  restricted  cash  of  $63.6  million.  In 
October 2017, we received approximately $115.0 million in net proceeds from the sale of our common stock. Eighty percent of 
the net proceeds from the offering were deposited in a restricted account, a portion of which was used to fund our debt service 
obligations  in  December  2017. The  remainder  of  the  proceeds  is  also  expected  to  be  used  for  obligations  under  the  Facility 
Agreement,  including  principal  and  interest  payments  or  funding  of  the  debt  service  reserve  account.  See  below  for  further 
information. 

As of December 31, 2016, we held cash and cash equivalents of $10.2 million and had $38.0 million in restricted cash. 

The carrying amount of our current and long-term debt outstanding was $79.2 million and $434.7 million, respectively, at 
December 31, 2017, compared to $75.8 million and $500.5 million, respectively, at December 31, 2016. The current portion of 
our debt outstanding at these  dates represents primarily principal payments under our Facility Agreement scheduled to occur 
within  12  months. At  December 31,  2017,  this  current  debt  balance  also  included  the  total  outstanding  amount  of  our  2013 
8.00% Notes as the first put date of the notes is April 1, 2018. The $62.4 million net decrease in our total debt balance was due 
primarily  to  principal  payments  of  $75.8  million  for  the  Facility Agreement  in  June  and  December  2017  and  a  reduction  of 
$16.0 million to the 2013 8.00% Notes following conversions in August 2017. This decrease was offset partially by a higher 
carrying  value  of  the  Loan Agreement  with Thermo  due  to  interest  accruing  on  that  debt  and  a  higher  carrying  value  of  the 
Facility Agreement and convertible notes due to accretion of the debt discounts and debt financing costs. 

49 

 
 
 
 
 
 
 
 
 
 
 
 
Indebtedness and Available Credit 

Facility Agreement 

We  entered  into  the  Facility Agreement  in  2009,  which  was  amended  and  restated  in  July  2013, August  2015  and  June 

2017. The Facility Agreement is scheduled to mature in December 2022. 

The  Facility  Agreement  contains  customary  events  of  default  and  requires  that  we  satisfy  various  financial  and  non-
financial  covenants.  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 through December 2019, subject to the conditions set forth in the Facility Agreement. If 
we  violate  any  covenants  and  are  unable  to  obtain  a  sufficient  Equity  Cure  Contribution  or  a  waiver,  or  are  unable  to  make 
payments to satisfy our debt obligations under the Facility Agreement and 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.  We  anticipate  that  we  will  need  an  Equity  Cure  Contribution  to  maintain  compliance  with  financial 
covenants under the Facility Agreement for the measurement period ended December 31, 2018. The source of funds for these 
Equity Cure Contributions has not yet been fully arranged. As of December 31, 2017, we were in compliance with respect to 
the covenants of the Facility Agreement.  

The Facility Agreement also  requires that  we  maintain 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. Prior to October 30, 2017, we were required to maintain a total of $37.9 million in a debt service reserve 
account. After October 30, 2017, the balance in the debt service reserve account must equal the total amount of principal and 
interest payable on the next payment date. As of December 31, 2017, the balance in the debt service reserve account was $50.9 
million, which is classified as restricted cash on our consolidated balance sheet. The remaining amount included in restricted 
cash as of December 31, 2017 represents a portion of the proceeds from the October 2017 stock offering (see further discussion 
below).  

Our indebtedness under the Facility Agreement bears interest at a floating rate of LIBOR plus 3.25% through June 2018, 
increasing  by  an  additional  0.5%  each  year  thereafter  to  a  maximum  rate  of  LIBOR  plus  5.75%.  Interest  on  the  Facility 
Agreement  is  payable  semi-annual  in  arrears  in  June  and  December  of  each  calendar  year. Ninety-five  percent  of  our 
obligations  under  the  Facility  Agreement  are  guaranteed  by  Bpifrance  Assurance  Export  S.A.S.  ("BPIFAE")  (formerly 
COFACE). 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  June  2017,  we  amended  and  restated  the  Facility  Agreement  and  entered  into  a  Third  Global  Amendment  and 
Restatement Agreement (the “2017 GARA”). The 2017 GARA, among other things, deferred certain financial covenants until 
the measurement period ending December 31, 2018; extended to the measurement period ending December 31, 2019 the date 
through which Equity Cure Contributions can be made; and required us to raise a total of $159.0 million no later than October 
30,  2017,  of  which  $12.0  million  was  raised  in  January  2017  under  a  common  stock  purchase  agreement  with  Terrapin 
Opportunity, L.P. ("Terrapin"), $33.0 million was raised in June 2017 under a common stock purchase agreement with Thermo 
and $114.0 million was raised in October 2017 through a public offering of our voting common stock. The funds raised from 
Thermo were used to pay outstanding restructuring fees, insurance premiums to BPIFAE and principal and interest due under 
the  Facility Agreement  as  of  June  30,  2017.  Eighty  percent  of  the  net  proceeds  from  the  stock  offering  were  deposited  in  a 
restricted  account,  a  portion of  which  was  used  to  pay  principal  and  interest  due  under  the  Facility Agreement  in  December 
2017.  The  remainder  of  the  proceeds  is  also  expected  to  be  used  for  obligations  under  the  Facility  Agreement,  including 
principal and interest payments or funding of the debt service reserve account. 

50 

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

discussion of the Facility Agreement.  

Thermo Agreements 

We have an amended and restated loan agreement with Thermo (the “Loan Agreement”). Our obligations to Thermo under 

the Loan Agreement are subordinated to all of our obligations under the Facility Agreement. 

Amounts  outstanding  under  the  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 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  occurs. As  of  December 31,  2017,  the  principal  amount  outstanding  was  $106.1 million, 
including $62.6 million of interest that had accrued since 2009 with respect to the Loan Agreement. 

In connection  with the 2017  GARA, Thermo and certain  of its affiliates agreed to fund or backstop approximately $33.0 
million to us by June 30, 2017. The total amount was raised pursuant to the Common Stock Purchase Agreement entered into 
between us and Thermo on June 30, 2017. Thermo purchased 17.8 million shares of our voting common stock for $33.0 million 
at a purchase price of $1.85, which represented a 10% discount to the closing price of our voting common stock on June 29, 
2017. The terms of the Common Stock Purchase Agreement were approved by a special committee of independent directors of 
the Board of Directors, who were represented by independent legal counsel. 

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

discussion of the Thermo Agreements. 

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. As of December 31, 2017, the principal amount outstanding of the 2013 8.00% Notes was $1.3 million, 
following  the  conversion  of  approximately  $16.0  million  principal  amount  on August  24,  2017. 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, 2017, we were in compliance with respect to the terms of the 2013 
8.00% Notes and the Indenture.  

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

discussion of the 2013 8.00% Notes.   

Terrapin Opportunity, L.P. Common Stock Purchase Agreement 

In conjunction  with the amendment  to the Facility Agreement in August 2015,  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 

51 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
common  stock  over  the  24-month  term  following  the  date  of  the  agreement.  Through  the  term  of  this  agreement,  Terrapin 
purchased a total of 67.3 million shares of voting common stock for a total purchase price of $75.0 million. In January 2017, 
we drew $12.0 million and issued to Terrapin 8.9 million shares of voting common stock. No funds remain available under this 
agreement. 

Public Offering of Common Stock 

In October 2017, we entered into an underwriting agreement (the “Underwriting Agreement”) with Morgan Stanley & Co. 
LLC,  as  manager  for  several  underwriters  (collectively,  the  “Underwriters”),  relating  to  the  sale  of  73.4  million  shares  of 
common stock, at a public offering price of $1.65 per share. Under the terms of the Underwriting Agreement, we granted the 
Underwriters  a  30-day  option  to  purchase  an  additional  11.0  million  shares  of  our  common  stock.  This  option  was  not 
exercised.  

We received approximately $115.0 million in net proceeds from the sale of the common stock. We used the net proceeds 
from the offering to meet our obligation to raise $114.0 million by October 30, 2017 pursuant to the 2017 GARA (as discussed 
above). 

Contractual Obligations and Commitments 

Contractual obligations at December 31, 2017 are as follows (in thousands):   

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

 $ 

2018 
79,230     $ 
24,248    
1,157    
21,002    
1,241    
988    

2021 

2020 

2019 
94,870     $  100,000     $  100,000     $ 
17,312   
21,599    
—   
—    
—   
—    
313   
357    
1,012   
1,010    

11,687    
—    
—    
168    
1,013    

Total 

  $  127,866     $  117,836     $  118,637     $  112,868     $  100,559     $ 

Total 

  Thereafter   

2022 
94,520     $  206,351     $  674,971  
79,847 
5,001    
1,157 
—    
21,002 
—    
2,079 
—    
10,578 
1,038    
211,868     $  789,634  

—    
—    
—    
—    
5,517    

(1)  These  amounts  include  principal  payments  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. 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. Interest on the Loan Agreement with Thermo accrues at 12% per annum and is capitalized and 
added  to  the  total  outstanding  principal  in  lieu  of  cash  payments.  Principal  and  interest  under  the  Loan Agreement  with 
Thermo become due and payable six months after the maturity of the Facility Agreement. For purposes of this schedule, 
we show the Loan Agreement with Thermo as due in 2023. PIK interest for the 2013 8.00% Notes and the Loan Agreement 
with  Thermo  is  shown  as  due  in  the  year  the  underlying  debt  is  due. 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. In December 2016, we formally accepted all contract deliverables under 
our agreement with Hughes and all contract deliverables for the IMS solution under our agreement with Ericsson, with the 
exception of a punch list of items. Amounts included in 2018 reflect primarily the remaining payments for additional work 
under the core contract with Ericsson of approximately $0.5 million. We intend to continue to purchase maintenance and 
warranties  from  Hughes  and  Ericsson  for  our  second-generation  network.  However,  there  is  no  contractual  obligation  at 

52 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
this time for future annual payments; therefore, we have excluded maintenance and warranty payments for these contracts 
in the table above. 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 2018  above, although the timing of any payment is indefinite and 
indeterminable. For purposes of the table above, we converted the termination charge to U.S. dollars using the exchange 
rate  in  effect  at  December 31,  2017.  See  Note  7:  Contingencies  in  our  Consolidated  Financial  Statements  for  further 
discussion. 

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. 

53 

 
 
 
 
 
 
 
 
 
 
 
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. Effective January 1, 2018, we adopted 
ASC  606,  Revenue  from  Contracts  with  Customers.  Our  financial  statements,  including  related  disclosures,  will  reflect  this 
adoption in prospective financial periods. 

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. 

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 Service Revenue 

We sell SPOT services as monthly, annual or multi-year plans and recognize revenue over the service term beginning when 

the service is activated by the customer. 

Simplex Service Revenue 

We  sell  Simplex  services  monthly,  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. 

54 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
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  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 
allocate the bundled contract price among the various contract deliverables based on each deliverable’s relative fair value.  We 
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 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 equal to its net book 
value, if any, in the period it is determined that the satellite is not recoverable. 

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; however, as we have 
a  full  valuation  allowance  on  our  deferred  tax  assets,  there  is  no  impact  to  the  consolidated  statements  of  operations  and 
balance sheets. 

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 

55 

 
 
 
 
 
 
 
 
 
 
 
 
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 Loan Agreement with Thermo 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 
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. 

56 

 
 
 
 
 
 
 
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 reais 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 $467.3 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 $4.7 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. 

57 

 
 
 
 
 
 
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, 2017 and 2016 
Consolidated statements of operations for the years ended December 31, 2017, 2016 and 2015 
Consolidated statements of comprehensive income (loss) for the years ended December 31, 2017, 2016 and 2015 
Consolidated statements of stockholders’ equity for the years ended December 31, 2017, 2016 and 2015 
Consolidated statements of cash flows for the years ended December 31, 2017, 2016 and 2015 
Notes to Consolidated Financial Statements 

Page 
59 
59 
61 
62 
63 
64 
65 
67 

58 

 
 
 
 
 
Report of Independent Registered Public Accounting Firm 

To the Shareholders and the Board of Directors of Globalstar, Inc. 
Covington, Louisiana 

Opinions on the Financial Statements and Internal Control Over Financial Reporting 

We have audited the accompanying consolidated balance sheets of Globalstar, Inc. (the "Company") as of December 31, 2017 
and 2016, 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, 2017, and the related notes (collectively referred to as the 
"financial statements"). We also have audited the Company’s internal control over financial reporting as of December 31, 2017, 
based  on  criteria  established  in  Internal  Control  -  Integrated  Framework:  (2013)  issued  by  the  Committee  of  Sponsoring 
Organizations of the Treadway Commission (COSO). 

In  our  opinion,  the  financial  statements  referred  to  above  present  fairly,  in  all  material  respects,  the  financial  position  of  the 
Company as of December 31, 2017 and 2016, and the results of its operations and its cash flows for each of the years in the 
three-year period ended December 31, 2017 in conformity with accounting principles generally accepted in the United States of 
America.    Also  in  our  opinion,  the  Company  maintained,  in  all  material  respects,  effective  internal  control  over  financial 
reporting as of December 31, 2017, based on criteria established in Internal Control - Integrated Framework: (2013) issued by 
COSO. 

Basis for Opinions 

The  Company's  management  is  responsible  for  these  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 Item 9A - Management's Annual Report on Internal Control over Financial Reporting. Our responsibility is to 
express  an  opinion  on  the  Company's  financial  statements  and  an  opinion  on  the  Company's  internal  control  over  financial 
reporting  based  on  our  audits.    We  are  a  public  accounting  firm  registered  with  the  Public  Company Accounting  Oversight 
Board (United States) ("PCAOB") and are required to be independent with respect to the Company in accordance with the U.S. 
federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB. 

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the 
audits to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to 
error or fraud, and whether effective internal control over financial reporting was maintained in all material respects. 

Our  audits  of  the  financial  statements  included  performing  procedures  to  assess  the  risks  of  material  misstatement  of  the 
financial  statements,  whether  due  to  error  or  fraud,  and  performing  procedures  that  respond  to  those  risks.  Such  procedures 
included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also 
included evaluating the accounting principles used and significant estimates made by management, and as well as evaluating 
the overall presentation of the financial statements. 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. 

Definition and Limitations of Internal Control Over Financial Reporting 

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 

59 

 
 
 
 
 
 
 
 
 
 
 
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. 

/s/ Crowe Horwath LLP 

We have served as the Company's auditor since 2005. 

Oak Brook, Illinois 
February 22, 2018  

60 

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

ASSETS 

Current assets: 

Cash and cash equivalents 
Restricted cash 
Accounts receivable, net of allowance of $3,610 and $3,966, respectively 
Inventory 
Prepaid expenses and other current assets 

Total current assets 

Property and equipment, net 
Restricted cash 
Intangible and other assets, net of accumulated amortization of $7,314 and $7,021, respectively 

Total assets 

Current liabilities: 

LIABILITIES AND STOCKHOLDERS’ EQUITY 

Current portion of long-term debt 
Debt restructuring fees 
Accounts payable 
Accrued contract termination charge 
Accrued expenses 
Payables to affiliates 
Derivative liabilities 
Deferred revenue 

Total current liabilities 
Long-term debt, less current portion 
Employee benefit obligations 
Derivative liabilities 
Deferred revenue 
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, 2017 and 2016, respectively 
Series A Preferred Convertible Stock of $0.0001 par value; one share authorized and none issued 
and outstanding at December 31, 2017 and 2016, respectively 
Voting Common Stock of $0.0001 par value; 1,500,000,000 and 1,200,000,000 shares authorized; 
1,261,949,123 and 972,602,824 shares issued and outstanding at December 31, 2017 and 2016, 
respectively 
Nonvoting Common Stock of $0.0001 par value; 400,000,000 shares authorized; none and 
134,008,656 shares issued and outstanding at December 31, 2017 and 2016, respectively 
Additional paid-in capital 
Accumulated other comprehensive loss 
Retained deficit 

Total stockholders’ equity 

Total liabilities and stockholders’ equity 

$ 
See accompanying notes to Consolidated Financial Statements. 

61 

December 31, 

2017 

2016 

41,644    $ 
63,635  
17,113  
7,273  
6,745  
136,410  
971,119  
—  
21,736  
1,129,265    $ 

79,215    $ 
—  
6,048  
21,002  
20,754  
225  
1,326  
31,747  
160,317  
434,651  
4,389  
226,659  
6,052  
5,973  
677,724  

—  

—  

126  

—  

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 

1,869,339  
(6,939)  
(1,571,302)  
291,224  
1,129,265    $ 

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

 
 
 
 
 
   
 
   
 
   
 
   
 
   
 
   
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 

2017 

2015 

$ 

98,473    $ 
14,187  
112,660  

83,069    $ 
13,792  
96,861  

37,022
9,944  
843  
39,099  
17,040  
77,498  
181,446  
(68,786)  

(6,306)  
2,670  
(34,771)  
21,182  
(2,873)  
(20,098)  
(88,884)  
190  
(89,074 )   $ 

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 )   $ 

(0.08 )   $ 
(0.08)  

(0.12 )   $ 
(0.12)  

$ 

$ 

74,124 
16,366 
90,490 

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 

1,166,581  
1,166,581  

1,064,443  
1,064,443  

1,020,149 
1,230,394 

See accompanying notes to Consolidated Financial Statements. 

62 

 
 
 
 
 
 
 
   
   
 
   
   
 
 
 
 
 
 
   
   
 
   
   
 
   
   
 
 
 
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 

2017 

$ 

(89,074 )   $ 

(132,646 )   $ 

2015 

72,322 

384  
(1,945)  
(1,561)  
(90,635 )   $ 

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

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

$ 

See accompanying notes to Consolidated Financial Statements. 

63 

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

Common 
Stock 
Amount 

Additional 
Paid-In 
Capital 
99   $ 1,503,619   $ 

Accumulated 
Other 
Comprehensive 
Income (Loss) 

Retained 
Deficit 

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 

Common 
Shares 
998,387   $ 

600 
—  

303 

321 

10,887 

174 
20,403  
7,382  
—  
—  

Balances - December 31, 2015 

1,038,457   $ 

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 

3,246 
—  

177 

723 

13,620 
49,072  
1,316  
—  
—  

Balances – December 31, 2016 

1,106,611   $ 

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 Terrapin 
Issuance of stock to Thermo from exercise of 
warrants 
Issuance of stock to Thermo for equity financing 
Common stock issued in connection with 
conversions of 2013 8.00% Notes 
Issuance of stock for legal settlement 
Issuance of stock for public offering 
Investment in business 
Other comprehensive loss 
Net loss 

3,088 
—  

102 

775 
8,867  

24,571 
17,838  

26,411 
321  
73,365  
—  
—  
—  

Balances – December 31, 2017 

1,261,949   $ 

—
— 

—

—

1

2,780 
548  

169 

918 

27,247 

481 
38,998   
16,683  
—  
—  

—
2 
1 
— 
— 
103   $ 1,591,443   $ 

—
— 

—

—

4,136 
548  

97 

1,086 

2,615 
47,995  
1,395  
—  
—  

2
5 
— 
— 
— 
110   $ 1,649,315   $ 

1
— 

—

—
1 

2
2 

4,040 
548  

71 

1,151 
11,999  

243 
32,998  

53,614 
453  
114,686  
221  
—  
—  

3
— 
7 
— 
— 
— 
126   $ 1,869,339   $ 

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

— 
—  

— 

— 

— 

— 
—  

— 

— 

— 

Total 
78,916 

2,780
548 

169

918

27,248

— 

— 

481
39,000 
16,684 
—  
—  
(1,935) 
72,322 
72,322  
(4,833 ) $ (1,349,582 ) $  237,131 

—  
(1,935 ) 
—  

— 
—  

— 

— 

— 
—  

— 

— 

4,136
548 

97

1,086

— 
—  
—  
(545 ) 
—  

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

— 
—  

— 

— 
—  

— 
—  

— 
—  

— 

— 
—  

— 
—  

4,041
548 

71

1,151
12,000 

245
33,000 

— 
—  
—  
—  
(1,561 ) 
—  

— 
53,617
453 
—  
114,693 
—  
221 
—  
—  
(1,561) 
(89,074) 
(89,074 ) 
(6,939 ) $ (1,571,302 ) $  291,224 

See accompanying notes to Consolidated Financial Statements. 

64 

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

Year Ended December 31, 
2016 

2017 

2015 

$ 

(89,074 )   $ 

(132,646 )   $ 

72,322 

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 

Net cash used in investing activities 

Cash flows provided by (used in) financing activities: 
Principal payments of the Facility Agreement 
Proceeds from common stock offering 
Proceeds from Thermo Common Stock Purchase Agreement 
Payment of debt restructuring fee 
Payments for debt and equity issuance costs 
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 in cash, cash equivalents and restricted cash 
Cash, cash equivalents and restricted cash, beginning of period 
Cash, cash equivalents and restricted cash, end of period 

$ 

65 

77,498  
(21,182)  
5,088  
8,096  
17,883  
1,256  
11,043  
6,306  
(2,670)  
—  
—  
2,159  
(260)  

(2,983)  
50  
(2,504)  
(699)  
(1,114)  
(84)  
105  
4,943  
13,857  

(11,910)  
(5,525)  
(3,796)  
455  
(20,776)  

(75,755)  
114,993  
33,000  
(20,795)  
(654)  
12,000  
1,001  
63,790  
195  
57,066  
48,213  
105,279    $ 

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)  
—  
(24,551)  

(32,835)  
—  
—  
—  
—  
48,000  
3,337  
18,502  
55  
2,819  
45,394  
48,213    $ 

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 
45,039 
45,394 

 
 
 
   
   
 
   
   
 
   
   
 
   
   
 
   
   
 
 
   
   
Reconciliation of cash, cash equivalents and restricted cash 
Cash and cash equivalents 
Restricted cash (See Note 3 for further discussion on restrictions) 

Total cash, cash equivalents and restricted cash shown in the statement of cash 
flows 

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 
Fair value of common stock issued to vendor for payment of invoices 
Increase of principal amount of Loan Agreement with Thermo 
Issuance of common stock for legal settlement 
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 

$ 

$ 

$ 

$ 

As of December 31, 
2016 

2017 

2015 

41,644    $ 
63,635  

10,230    $ 
37,983  

105,279 

  $ 

48,213 

  $ 

7,476 
37,918 

45,394

24,075    $ 
115  

21,783    $ 
171  

19,683 
445 

Year Ended December 31, 
2016 

2017 

2015 

4,317    $ 
—  

3,235    $ 
1,616  

5,089
—  
—  
—  
453  
15,986  
1,194  
53,614  
32,000  

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

2,247 
— 

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

See accompanying notes to Consolidated Financial Statements. 

66 

 
 
 
 
 
 
   
   
 
 
 
 
 
   
   
 
 
   
   
 
   
   
 
   
   
 
 
   
   
 
 
 
 
 
   
   
 
 
 
 
 
 
 
 
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. 

67 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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. For 
the  year ended December 31, 2016, the Company classified restricted cash as a noncurrent asset on its Consolidated Balance 
Sheet as the funds in the restricted cash account were fixed and to be used to pay the final principal and interest payments  due 
under the Facility Agreement. As of December 31, 2017, the Company's restricted cash is classified as a current asset on its 
Consolidated  Balance  Sheet  as  these  funds  are  expected  to  be  used  to  pay  principal  and  interest  due  under  the  Facility 
Agreement  during  the  next  twelve  months  as  a  result  of  modified  terms  in  the  amendment  and  restatement  of  the  Facility 
Agreement in June 2017. 

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 

$ 

$ 

3,966    $ 
1,256   
(1,612)  
3,610    $ 

Year Ended December 31, 
2016 

2017 

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

2015 

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

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 debt 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 and net realizable 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  net  realizable  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  net  realizable 
value, 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.  

68 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
For the year ended December 31, 2017, the Company wrote down the value of inventory by $0.8 million after adjusting for 
changes in net realizable value for certain products, particularly in international locations, compared to the carrying value of 
inventory, as well as for a reduction in the value of prepaid inventory due to design changes for products under development. 
During the years ended December 31, 2016 and 2015, no write down of inventory was required. 

During the fourth quarter of 2017, the Company adopted 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. The 
adoption of this standard did not have a material effect on its consolidated financial statements and related disclosures. 

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. 

69 

 
 
 
 
 
 
 
 
 
 
 
 
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. 

During the fourth quarter of 2017, the Company adopted ASU 2016-06, Derivatives and Hedging: Contingent Put and Call 
Options in Debt Instruments. ASU 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. The Company 
evaluated  its  derivative  instruments  and  determined  that  this  standard  did  not  have  an  impact  on  the  Company's  financial 
statements or related disclosures. 

During the fourth quarter of 2017, the Company adopted ASU 2017-11: I. Accounting for Certain Financial Instruments 
With Down Round Features and II. Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments 
of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests With a Scope Exception. Part I of 
this ASU reduces the complexity associated with accounting for certain financial instruments with down round features. Part II 
of  this ASU  recharacterizes  the  indefinite  deferral  provisions  described  in  Topic  480:  Distinguishing  Liabilities  from  Equity. 
The Company evaluated its debt and related derivative instruments and determined that this standard did not have an impact on 
the Company's financial statements or related disclosures. 

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, 2017 and 2016, the Company had net deferred financing costs of $34.5 million and $45.7 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. 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 Loan Agreement with Thermo 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. 

70 

 
 
 
 
 
 
 
 
 
 
 
 
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. 

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 Service Revenue. The Company sells SPOT services as monthly, annual or multi-year plans and recognizes revenue 

over the service term, beginning when the service is activated by the customer. 

Simplex  Service  Revenue.  The  Company  sells  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. 

71 

 
 
 
 
 
 
 
 
 
 
 
 
 
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. 

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  stock  options.  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.  

During  the  fourth  quarter  of  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  2017,  2016  and  2015,  the  foreign  currency  translation 
adjustments were losses of $1.9 million, $0.8 million and $2.7 million, respectively.  

Foreign  currency  transaction  gains/losses  were  a  $2.2  million  loss,  a  $0.2  million  loss  and  a  $3.7  million  gain  for  2017, 

2016, and 2015, 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.  

72 

 
 
 
 
 
 
 
 
 
 
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, 2017 and 2016, the Company had accrued approximately $1.5 million 
and $1.4 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. 

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 $3.8  million, $2.1  million and $1.9 million for 2017, 2016 and 2015, 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 $2.1 million, $4.1 million and $3.4 million for 2017, 2016, and 2015, 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; however, as the Company  has  full valuation allowance on its 
deferred tax assets, there is no impact to the consolidated statements of operations and balance sheets. 

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. 

During  the  fourth  quarter  of  2017,  the  Company  adopted ASU  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  implementation  of  this  standard  did  not  have  a 
material impact on the Company's consolidated financial statements and related disclosures. 

73 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 2017 and 2016, 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. 

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): 

December 31, 2017 

December 31, 2016 

Weighted 
Average  
Useful 
Life  
(in years)  
9 
8 
7 
1 

 $ 

 $ 

Developed technology 
Customer relationships 
Regulatory authorizations 
Trade name 

Carrying 
Amount 

  Cost 

Accumulated 
Amortization   

Cost 
6,108    $ 
2,100   
878   
200   
9,286    $ 

Accumulated 
Amortization   
(4,958 )  $ 
(2,100)  
(56)  
(200)  
(7,314 )  $ 

1,150    $ 
—   
822   
—   
1,972    $ 

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

Carrying 
Amount 
1,263 
19 
— 
— 
1,282 

(4,740 )  $ 
(2,081)  
—   
(200)  
(7,021 )  $ 

For  each  of  2017  and  2016,  the  Company  recorded  amortization  expense  on  these  intangible  assets  of  $0.3  million. 
Amortization  expense  is  recorded  in  operating  expenses  in  the  Company’s  consolidated  statements  of  operations.  Estimated 
annual amortization of intangible assets is approximately $0.3 million for each of 2018 through 2022 and $0.5 million in total 
thereafter, excluding the effects of any acquisitions, dispositions or write-downs subsequent to December 31, 2017. 

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 in the United States as well as costs with international regulatory agencies to 
obtain similar authorizations outside of the United States. The total carrying amount of these costs was $7.9 million and $5.6 
million at December 31, 2017 and 2016, 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 to 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 

74 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 and 
the standard permits the  use  of either the retrospective or cumulative effect transition  method. The Company  has an internal 
project  team  that  has  evaluated  the  impact  this  standard  has  on  its  financial  statements,  accounting  systems  and  related 
disclosures.  The  most  significant  changes  to  the  Company's  revenue  recognition  accounting  policies  are  related  to  the 
following: 1) the allocation and timing of revenue recognized between service revenue and subscriber equipment sales, 2) the 
acceleration of service revenue recognized for breakage during certain customer's prepaid contracts, and 3) the deferment of 
certain  contract  acquisition  costs  and  the  recognition  of  these  costs  over  the  expected  life  of  a  customer's  contract.  The 
Company adopted this standard when it became effective on January 1, 2018 using the cumulative effect method of adoption. 
The Company has determined that this standard will not have a material impact on its financial position or results of operations. 

In March 2016, the FASB issued ASU No. 2016-02, Leases,  which has been modified since its  initial release. 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 is currently evaluating the impact this standard will have on 
its financial statements and related disclosures. 

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 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 impact this standard will have on its financial statements and related disclosures. 

75 

 
 
 
 
 
 
 
 
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  adopted  this 
standard  effective  with  reporting  periods  beginning  on  January  1,  2017  and  reflected  the  impact  of  this  standard  using  a 
retrospective  transition  method  for  each period  presented. Additionally,  the  Company  added  required disclosures  pursuant  to 
ASC 2016-18 to its consolidated statements of cash flows. 

In  January  2017,  the  FASB  issued ASU  No.  2017-01,  Business  Combinations:  Clarifying  the  Definition  of  a  Business. 
ASU 2017-01 most significantly revises guidance specific to the definition of a business related to accounting for acquisitions. 
Additionally,  ASU  2017-01  also  affects  other  areas  of  US  GAAP,  such  as  the  definition  of  a  business  related  to  the 
consolidation  of  variable  interest  entities,  the  consolidation  of  a  subsidiary  or  group  of  assets,  components  of  an  operating 
segment, and disposals of reporting units and the impact on goodwill. 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 it to have a material effect on the Company's condensed consolidated financial 
statements and related disclosures. 

In  February  2017,  the  FASB  issued  ASU  2017-05,  Other  Income-Gains  and  Losses  from  the  Derecognition  of 
Nonfinancial Assets: Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial 
Assets. ASU 2017-05 was issued to provide clarity on the scope and application for recognizing gains and losses from the sale 
or  transfer  of  nonfinancial  assets,  and  should  be  adopted  concurrently  with  ASU  2014-09,  Revenue  from  Contracts  with 
Customers. 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 February 2017, the FASB issued ASU 2017-07: Compensation-Retirement Benefits: Improving the Presentation of Net 
Periodic  Pension  Cost  and  Net  Periodic  Postretirement  Benefit  Cost.  ASU  2017-07  requires  sponsors  of  benefit  plans  to 
present the service cost component of net periodic benefit cost in the same income statement line or items as other employee 

76 

 
 
 
 
 
 
costs and present the remaining components of net periodic benefit cost in one or more separate line items outside of income 
from  operations.  This  ASU  also  limits  the  capitalization  of  benefit  costs  to  only  the  service  cost  component.  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  it  to  have  a  material  effect  on  the 
Company's consolidated financial statements and related disclosures. 

In March 2017, the FASB issued ASU 2017-08: Receivables-Nonrefundable Fees and Other Costs: Premium Amortization 
on  Purchased  Callable  Debt  Securities.  This ASU  amends  current  US  GAAP  to  shorten  the  amortization  period  for  certain 
purchased callable debt securities held at a premium to the earliest call date. This ASU is effective for public entities for annual 
and  interim  periods  beginning  after  December  15,  2018.  Early  adoption  is  permitted  as  of  the  beginning  of  any  interim  or 
annual  reporting  period. The  Company  does  not  expect  it  to  have  a  material  effect  on  the  Company's  consolidated  financial 
statements and related disclosures. 

In  May  2017,  the  FASB  issued ASU  2017-09:  Compensation-Stock  Compensation:  Scope  of  Modification  Accounting. 
This  ASU  clarifies  when  changes  to  the  terms  or  conditions  of  a  share-based  payment  award  must  be  accounted  for  as 
modifications. Under the new guidance, a company will apply modification accounting only if the fair value, vesting conditions 
or classification of the award change due to a modification in the terms or conditions of the share-based payment award. 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 it to have a  material 
effect on the Company's consolidated financial statements and related disclosures. 

In  February  2018,  the  FASB  issued  ASU  2018-02,  Reclassification  of  Certain  Tax  Effects  from  Accumulated  Other 
Comprehensive  Income. This  guidance  allows  companies  to  reclassify  items  in  accumulated  other  comprehensive  income  to 
retained earnings for stranded tax effects resulting from the H.R.1, “An Act to Provide for Reconciliation Pursuant to Titles II 
and V of the Concurrent Resolution on the Budget for Fiscal Year 2018” (the “Tax Act”) (previously known as “The Tax Cuts 
and Jobs Act”). This ASU is effective for all entities for annual and interim periods beginning after December 15, 2018. Early 
adoption is permitted. Companies may apply the guidance in the period of adoption or retrospectively to each period in which 
the  income  tax  effects  of  the  Tax  Act  related  to  items  in  accumulated  other  comprehensive  income  are  recognized.  The 
Company is currently evaluating the impact this standard will have on its financial statements and related disclosures. 

77 

 
 
 
 
 
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, 
2017 

December 31, 
2016 

$ 

1,195,426    $ 

—   
32,481   
48,710   

3   
227,167   
12,414   
2,572   
1,518,773   
16,132   
9,966   
3,322   
1,969   
1,550,162   
(579,043)  
971,119    $ 

$ 

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

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 

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,  2017  and 
2016, 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,  2017,  this  satellite  has  not  been  placed  into  service;  therefore,  the 
Company has not started to record depreciation expense.  

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 
prepaid long-lead items ("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. The Company believes that it owns the LLI and that title to the LLI transferred to the 
Company upon payment. 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  recorded  a reduction  in  the 
carrying value of long-lived assets of $17.0 million in its consolidated statement of operations during the fourth quarter of 2017 
when circumstances changed impacting the fair value that is probable of being recovered from these assets in the construction 
of Phase 3 satellites.  

78 

 
 
 
 
 
   
 
   
 
   
 
 
 
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 

2017 

51,212    $ 
(33,319)  
17,893    $ 

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

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

Depreciation Expense 

$ 

3. LONG-TERM DEBT AND OTHER FINANCING ARRANGEMENTS  

Long-term debt consists of the following (in thousands): 

Year Ended December 31, 
2016 

2017 

77,197    $ 

76,960    $ 

December 31, 2017 

December 31, 2016 

Unamortized 
Discount and 
Deferred 
Financing 
Costs 

Principal 
Amount 

Carrying 
Value 

Principal 
Amount 

Unamortized 
Discount and 
Deferred 
Financing 
Costs 

Facility Agreement 
Loan Agreement with Thermo 
8.00% Convertible Senior Notes 
Issued in 2013 
Total Debt 
Less: Current Portion 
Long-Term Debt 

$ 

$ 

467,256    $ 
106,054   

1,348 
574,658   
79,215   
495,443    $ 

34,459    $ 
26,333   

— 
60,792   
—   
60,792    $ 

432,797    $ 
79,721   

543,011    $ 
93,962   

1,348 
513,866   
79,215   
434,651    $ 

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

45,651    $ 
29,615   

2,554 
77,820   
—   
77,820    $ 

2015 

42,749 
(32,609) 
10,140 

2015 

76,711 

Carrying 
Value 

497,360 
64,347 

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

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 and the total outstanding balance of the Company's 2013 8.00% Notes (as defined below) as the first put 
date of the notes is April 1, 2018. The Company believes that the principal payment due in December 2018 under the Facility 
Agreement will be in excess of its available sources of cash in order to also maintain compliance with the requirement balance 
in the debt service reserve account. The Company intends to raise funds in sufficient amounts to meet its obligations; however, 
the source of funds has not yet been fully arranged. 

Facility Agreement 

In 2009, the Company entered into the Facility Agreement with a syndicate of bank lenders, including BNP Paribas, Société 
Générale, Natixis, Crédit Agricole Corporate and Investment Bank (formerly Calyon) and Crédit Industriel et Commercial, as 
arrangers, and BNP Paribas, as the security agent. The Facility Agreement was amended and restated in July 2013, August 2015 
and June 2017. 

79 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The Facility Agreement is scheduled to mature in December 2022. As of December 31, 2017, 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 3.25% through June 2018, increasing by an additional 0.5% each year thereafter to a maximum rate 
of LIBOR plus 5.75%. Interest on the Facility Agreement is payable semi-annually in arrears on June 30 and December 31 of 
each calendar year. Ninety-five percent of the Company's obligations under the Facility Agreement are guaranteed by Bpifrance 
Assurance Export S.A.S. ("BPIFAE") (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 $15.0 million per year; 

•  The Company's expenditures in connection with its spectrum rights must be the lesser of (1) $20.0 million and (2) 20% 
of the proceeds of the aggregate of any equity the Company raises from January 1, 2017 through December 31, 2019; 

•  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 
7/1/18-12/31/18 
1/1/19-6/30/19 
7/1/19-12/31/19 

  Minimum Amount 
47,694 
  $ 
45,509 
  $ 
53,830 
  $ 

•  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  5.00:1  for  the  December  31, 
2018 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; 

•  The Company maintains a minimum interest coverage ratio of 3.50:1 for the December 31, 2018 measurement period, 
increasing gradually each semi-annual period until the requirement equals 5.00:1 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). 

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 

80 

 
 
 
 
 
 
 
 
 
 
 
 
 
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. 

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 
December 2019. If the Company violates any covenants and is unable to obtain a sufficient Equity Cure Contribution or obtain 
a waiver, or is unable to make payments to satisfy its debt obligations under the Facility Agreement when due 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. The Company anticipates that it will need an Equity Cure Contribution 
to maintain compliance with financial covenants under the Facility Agreement for the measurement period ended December 31, 
2018. The source of funds for these Equity Cure Contributions has not yet been fully arranged. As of December 31, 2017, the 
Company was in compliance with respect to the covenants of the Facility Agreement. 

The Facility Agreement also requires the Company to maintain 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.  Prior  to  October  30,  2017,  the  Company  was  required  to  maintain  a  total  of  $37.9 
million in a debt service reserve account. Beginning on October 30, 2017, the balance in the debt service reserve account must 
equal the total amount of principal and interest payable by the Company on the next payment date. As of December 31, 2017, 
the  balance  in  the  debt  service  reserve  account  was  $50.9  million,  which  is  classified  as  restricted  cash  on  the  Company's 
consolidated balance sheet. The remaining amount included in restricted cash as of December 31, 2017 represents a portion of 
the proceeds from the October 2017 stock offering (see further discussion below). 

The following changes to the terms of the Facility Agreement were made upon its amendment and restatement in 2017: 

•  The  amendments  to  the  Facility  Agreement  defer  most  financial  covenants  until  the  measurement  period  ending 
December 31, 2018; extend to the measurement period ending December 31, 2019 the date through which Equity Cure 
Contributions can be made; eliminate the requirement of the Company to redeem in full the 2013 8.00% Notes; defer 
mandatory prepayments from qualifying equity raises until January 1, 2020; and revise the definition of the debt service 
reserve account required balance after October 30, 2017 to mean an amount equal to the Debt Service (as defined in the 
2017 GARA) amount due on the next payment date. 

•  The Company agreed to raise at least $159.0 million in equity, which includes $12.0 million previously raised from its 
common  stock  purchase  agreement  with  Terrapin  Opportunity,  L.P.  ("Terrapin")  in  January  2017.  The  Company  was 
required to raise a portion of the total $159.0 million by June 30, 2017 and the remaining amount no later than October 
30, 2017. The Company was required to raise approximately $33.0 million as of June 30, 2017, which included amounts 
for the Company's outstanding restructuring fees, insurance premiums to BPIFAE and principal and interest due under 
the Facility Agreement as of June 30, 2017. This amount was raised pursuant to the Common Stock Purchase Agreement 
entered into between the Company and Thermo on June 30, 2017, as discussed in Note 9: Related Party Transactions. In 
October  2017,  the  Company  satisfied  the  remaining  equity  requirement  by  completing  a  common  stock  offering  that 
generated  net  proceeds  of  approximately  $115.0  million  (after  deducting  underwriter  commissions  and  estimated 
offering expenses), as discussed further below. The Company is required to deposit 80% of any equity proceeds raised 
through December 31, 2019 (including those funds required to be raised in 2017) into a restricted account, separate from 
the debt service reserve account discussed above, that may only be used to pay obligations under the Facility Agreement. 

•  The 2017 GARA required Thermo to fund or backstop the amounts required to be raised as of June 30, 2017. The total 
$33.0 million was raised pursuant to the Common Stock Purchase Agreement with Thermo, discussed in Note 9: Related 
Party Transactions 

81 

 
 
 
 
 
 
 
•  The Company agreed to limit expenditures in connection with its spectrum rights to be the lesser of (1) $20.0 million 
and (2) 20% of the proceeds of the aggregate of any equity the Company raises from January 1, 2017 through December 
31, 2019. 

•  The  Company  agreed  to  pay  an  amendment  fee  to  the  agent  and  lenders  in  the  aggregate  amount  of  $0.3  million  and 
accelerated  the  payment  of  the  restructuring  fee  and  insurance  premium  of  approximately  $20.8  million,  which  was 
previously due December 31, 2017 and accrued as a current liability on the Company's consolidated balance sheet. 

The  amendment  and  restatement  of  the  Facility  Agreement  was  considered  a  debt  modification  pursuant  to  applicable 
accounting  guidance.  As  such,  fees  paid  to  the  creditors  were  capitalized  on  the  Company's  consolidated  balance  sheet  as 
deferred  financing  costs  and  fees  paid  to  the  Company's  advisors  and  other  third  parties  were  expensed  in  the  Company's 
statement of operations for the period ended June 30, 2017. 

Thermo Loan Agreement 

In  connection  with  the  amendment  and  restatement  of  the  Facility Agreement  in  July  2013,  the  Company  amended  and 
restated its loan agreement with Thermo (the “Loan Agreement”). All obligations of the Company to Thermo under the Loan 
Agreement are subordinated to 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, 2017, $62.6 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. 

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 Loan Agreement exceeds the principal amount at December 31, 2017, 
assuming  conversion  at  the  closing  price  of  the  Company's  common  stock  on  that  date  of  $1.31  per  share,  is  approximately 
$83.8 million.   

82 

 
 
 
 
 
 
 
 
 
 
 
 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 is 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 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 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 
Year Ended December 31, 2017 
Total 

Principal Amount 
Converted 

 $ 

 $ 

8,029    
24,881    
6,491    
—    
15,986    
55,387    

Shares of Voting 
Common Stock 
Issued 

(Gain)/Loss on 
Extinguishment of 
Debt 

14,863    $ 
46,353    
10,887    
—    
26,411    
98,514    $ 

(4,237) 
44,061 
2,254 
— 
6,306 
48,384 

On August  24,  2017,  the  Company  entered  into  an  agreement  to  issue  an  aggregate  of  26.4  million  shares  of  its  voting 
common  stock  in  exchange  for  approximately  $16.0  million  principal  amount  of  its  2013  8.00%  Notes. As  a  result  of  this 
conversion, the Company recorded a loss on extinguishment of debt of $6.3 million during the third quarter of 2017 calculated 
as  the  difference  between  the  fair  value  of  the  shares  issued  to  the  holder  and  the  carrying  value  of  the  debt  and  derivative 
liabilities written off due to the conversion. 

Holders who convert 2013 8.00% Notes may 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, 2017, no conversions had been initiated but not yet fully settled. 

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 

83 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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,  2017,  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. 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, 2017, 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  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  was  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. However, 
following the conversion  in August 2017 (as discussed above), the remaining debt discount balance  was recorded to interest 
expense during the third quarter 2017, resulting in no balance as of September 30, 2017. The Company is marking to market 
the fair value of the compound embedded derivative liability at the end of each reporting period, or more frequently as deemed 
necessary, and as of the date of a significant conversion (such as the one discussed above), 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, 
2017,  assuming  conversion  at  the  closing  price  of  the  Company's  common  stock  on  that  date  of  $1.31  per  share,  is 
approximately $1.1 million. 

Debt maturities 

Annual debt maturities for each of the five years following December 31, 2017 and thereafter are as follows (in thousands): 

2018 
2019 
2020 
2021 
2022 
Thereafter 
Total 

79,215 
94,870 
100,000 
100,000 
94,519 
106,054 
574,658 

$ 

84 

 
 
 
 
 
 
 
 
 
 
Amounts in the above table are calculated based on amounts outstanding at December 31, 2017, 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 

In  August  2015,  the  Company  entered  into  a  common  stock  purchase  agreement  with  Terrapin  pursuant  to  which  the 
Company could 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.  

Through the term of this agreement, Terrapin purchased a total of 67.3 million shares of voting common stock for a total 
purchase price of $75.0 million. In January 2017, the Company drew $12.0 million and issued to Terrapin 8.9 million shares of 
voting common stock. No funds remain available under this agreement. 

Public Offering of Common Stock 

In  October  2017,  the  Company  entered  into  an  underwriting  agreement  (the  “Underwriting  Agreement”)  with  Morgan 
Stanley & Co. LLC, as manager for several underwriters (collectively, the “Underwriters”), relating to the sale of 73.4 million 
shares of common stock, at a public offering price of $1.65 per share. 

The Company received approximately $115.0 million  in net proceeds from the  sale of the common  stock. The Company 
used the net proceeds from the offering to meet its obligation to raise $114.0 million by October 30, 2017 pursuant to the 2017 
GARA (as discussed above). Eighty percent of the net proceeds of the offering were deposited in a restricted account, a portion 
of  which  was  used  to  pay  principal  and  interest  due  under  the  Facility Agreement  in  December  2017. The  remainder  of  the 
proceeds  will  be  used  for  principal  and  interest  due  under  the  Facility  Agreement  in  June  2018  and  for  general  corporate 
purposes. 

85 

 
 
 
 
 
 
 
 
 
4. DERIVATIVES 

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

Derivative assets: 
Interest rate cap 
Total derivative assets 

Derivative liabilities: 

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

Total derivative liabilities 

December 31, 
2017 

December 31, 
2016 

$ 
$ 

$ 

$ 

—    $ 
—    $ 

4 
4 

(1,326)   $ 

(226,659)  
(227,985)   $ 

(26,664) 
(254,507) 
(281,171) 

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 
Compound embedded derivative with the 2013 8.00% Notes 
Compound embedded derivative with the Loan Agreement with Thermo 
Total derivative gain (loss) 

$ 

$ 

(4)   $ 

(6,662)  
27,848   
21,182    $ 

(2)   $ 

(461)  
(41,068)  
(41,531)   $ 

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

Year ended December 31, 
2016 

2017 

2015 

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. 

86 

 
 
 
 
 
 
   
 
 
   
 
   
 
 
 
 
 
 
 
 
 
 
Derivative Liabilities 

The  Company  has  identified  various  embedded  derivatives  resulting  from  certain  features  in  the  Company’s  debt 
instruments, including the conversion option and the contingent put  feature  within both the 2013 8.00% Notes and the Loan 
Agreement with Thermo. These embedded derivatives required bifurcation from the debt host agreement and 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,  or  more  frequently  as  deemed 
necessary, with any changes in value reported in its consolidated statements of operations. The Company determined the fair 
value of its compound embedded derivative liabilities using a blend of a Monte Carlo simulation model and market prices. See 
Note 5: Fair Value Measurements for further discussion. 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. As the first put date for the 2013 8.00% Notes is 
on  April  1,  2018,  the  Company  has  classified  this  derivative  liability  as  current  on  its  consolidated  balance  sheet  at 
December 31, 2017. 

Compound Embedded Derivative with the Loan Agreement with Thermo 

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. 

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). 

87 

 
 
 
 
 
 
 
 
 
 
 
 
Recurring Fair Value Measurements 

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

thousands): 

Fair Value Measurements at December 31, 2017: 

(Level 1) 

(Level 2) 

(Level 3) 

Total 
 Balance 

—     $ 
—     $ 

— 

— 
—     $ 

—     $ 
—     $ 

—

—
—     $ 

—     $ 
—     $ 

— 
— 

(1,326 )  

(1,326 ) 

(226,659 )  
(227,985 )   $ 

(226,659 ) 
(227,985) 

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 ) 

—
(3,095 )   $ 

(254,507 )  
(281,171 )   $ 

(254,507 ) 
(284,266) 

$ 
$ 

$ 

$ 
$ 

$ 

$ 

Assets: 

Interest rate cap 

Total assets measured at fair value 

Liabilities: 

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

Total liabilities measured at fair value 

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

Total liabilities measured at fair value 

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. See Note 4: Derivatives for further discussion. 

88 

 
 
 
 
 
 
 
 
   
   
   
 
 
   
   
   
 
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
 
 
   
   
   
 
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
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 required 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. In April 2017, Hughes sold all remaining shares of Globalstar 
common stock and the Company was not required to issue additional shares. Prior to settlement, this liability was recorded on 
the  Company's  consolidated  balance  sheet  in  accrued  expenses  and  was  marked-to-market  at  each  balance  sheet  date.  The 
value of this option  was calculated using a Black-Scholes pricing  model. The Company recorded gains and losses resulting 
from changes in the value of this liability in its consolidated statement of operations. This liability is no longer outstanding. 

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 
through payment of Globalstar common stock. 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. An estimate of 
$0.4  million  for  this  liability  was  recorded  in  accrued  expenses  in  the  Company's  consolidated  financial  statements  as  of 
December 31, 2016. In March 2017, the Company settled this liability through the final payment of approximately 0.3 million 
shares 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,  or  more  frequently  as  deemed  necessary,  with  the  changes  in  fair  value  recognized  in  the  Company’s 
consolidated statements of operations. See Note 4: Derivatives for further discussion. 

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

December 31, 2017: 

Stock Price 
 Volatility 

Risk-Free 
Interest Rate 

Conversion 
Price 

Discount 
Rate 

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

78% 

40 - 77% 

1.4% 

2.2% 

$0.73 

$0.73 

27% 

27% 

December 31, 2016: 

Stock Price 
 Volatility 

Risk-Free 
Interest Rate 

Conversion 
 Price 

Discount 
Rate 

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

100 - 110% 

40 - 110% 

1.0% 

2.2% 

$0.73 

$0.73 

25% 

25% 

Market Price 
of Common 
Stock 

$1.31 

$1.31 

Market Price 
of Common 
Stock 

$1.58 

$1.58 

 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  decreased  17%  from  December 31,  2016  to  December 31,  2017. As  the  stock 
price decreases towards the current conversion price for each of the related derivative instruments, the value to the holder of 

89 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
the  instrument  generally  decreases,  thereby  decreasing  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 Loan Agreement included the following inputs 
and  features:  payment  in  kind  interest  payments,  make  whole  premiums,  a  40-day  stock  issuance  settlement  period  upon 
conversion, 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 
Loan Agreement. These valuations are sensitive to the weighting applied to each of the simulated values.  

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 

2017 
(281,171 )   $ 
32,000    
21,186    
(227,985 )   $ 

2016 
(239,642 ) 
— 
(41,529) 
(281,171 ) 

$ 

$ 

The  Company  believes  it  is  not  practicable  to  determine  the  fair  value  of  the  Facility  Agreement  without  incurring 
significant  additional  costs.  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. 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): 

December 31, 2017 

December 31, 2016 

Loan Agreement with Thermo 
2013 8.00% Notes 

Carrying 
Value 

79,721     $ 
1,348    

$ 

90 

Estimated 
Fair Value 

  Carrying 

Value 

54,936     $ 
1,295   

64,347     $ 
14,572    

Estimated 
Fair Value 
47,874  
14,350 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Nonrecurring Fair Value Measurements 

The  Company  follows  the  authoritative  guidance  regarding  non-financial  assets  and  non-financial  liabilities  that  are 
remeasured at fair value on a nonrecurring basis. On August 24, 2017, a holder of $16.0 million principal amount of its 2013 
8.00% Notes converted the notes into shares of the Company's common stock. See further discussion in Note 3: Long-Term 
Debt and Other Financing Arrangements. As a result of this conversion, the Company  wrote off a portion of the compound 
embedded derivative with the 2013 8.00% Notes based on the value of the derivative on the conversion date. As of the date of 
conversion,  the  fair  value  of  the  compound  embedded  derivative  with  the  2013  8.00%  Notes  was  $34.7  million.  The 
significant quantitative Level 3 inputs utilized in the valuation models as of the conversion date are shown in the table below: 

Risk-Free 
Interest  
Rate 

August 24, 2017: 
Note 
Conversion  
Price 

Stock Price 
Volatility 

Discount 
Rate 

Market Price 
of Common 
Stock 

Compound embedded derivative with the 
2013 8.00% Notes 

65 %  

1.1 %  

0.73

26 %  

2.03

See further discussion in Note 4: Derivatives for other valuation inputs used in the valuation model of the 2013 8.00% 

Notes and the impact these inputs have on the fair value measurement. 

Long-Lived Assets 

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. The Company no longer considers the 
likelihood of recovering the value of LLI to be probable. See Note 2: Property and Equipment for further discussion. As such, 
a reduction in the value of long-lived assets of $17.0 million was recorded on its consolidated statements of operations during 
the  fourth  quarter  of  2017.  During  2016,  the  Company  recorded  a  loss  of  $0.4  million  to  reduce  the  carrying  value  of  the 
intangible  asset  associated  with  its  efforts  to  support  its  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.  Losses  of  this 
nature  are  recorded  in  operating  expenses  in  the  consolidated  statement  of  operations.  The  following  tables  present  the 
location  on  the  Company's  consolidated  balance  sheet  and  the  amount  of  the  reduction  in  the  value  of  long-lived  assets 
recorded in 2017 and 2016 (in thousands): 

Fair Value Measurements at December 31, 2017: 

Property and equipment, net: 

Total 

Intangibles and other assets, net 

Total 

$ 
$ 

$ 
$ 

(Level 1) 

—     $ 
—     $ 

(Level 2) 

—     $ 
—     $ 

(Level 3) 

971,119     $ 
971,119     $ 

  Total Losses 
17,040 
17,040 

Fair Value Measurements at December 31, 2016: 

(Level 3) 

  Total Losses 
350 
350 

16,782     $ 
16,782     $ 

(Level 1) 

—     $ 
—     $ 

(Level 2) 

—     $ 
—     $ 

91 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
6. COMMITMENTS 

Contractual Obligations - Next-Generation Gateways and Other Ground Facilities 

As  of  December 31,  2017,  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 $0.5 million, which were recorded in accounts payable and accrued 
expenses on its consolidated balance sheet as of December 31, 2017. 

Hughes designed, supplied and implemented the Radio Access Network ("RAN") ground 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.  Ericsson  developed,  implemented  and  installed  the  Company's  ground 
interface, or core network system, at certain of the Company’s gateways. The second-generation Ericsson core links the Hughes 
RANs to the public-switched telephone network (“PSTN”), cellular networks and Internet. In December 2016, the Company 
formally  accepted  all  contract  deliverables  under  the  core  contracts  for  both  Hughes  and  Ericsson  necessary  to  deploy  its 
second-generation  ground  infrastructure. The  Company  intends  to  complete  certain  add-ons  outside  of  the  scope  of  the  core 
contracts,  which  include  certain  punch  list  items  with  Ericsson  and  the  installation  of  second-generation  RANs  at  certain 
additional gateways. 

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 contract payments, 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. In connection with this option, 
the  Company  agreed  to  provide  downside  protection  through  June  30,  2017.  This  feature  required  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 received 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. In April 2017, Hughes sold all remaining shares of Globalstar common stock. The Company 
was not required to issue additional shares. See Note 5: Fair Value Measurements for further discussion of the fair value of this 
liability. 

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 $6.6 million as of December 31, 2017; 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.   

92 

 
 
 
 
 
 
 
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, 2017, 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): 

2018 
2019 
2020 
2021 
2022 
Thereafter 
Total minimum lease payments 

$ 

$ 

1,241 
357 
313 
168 
— 
— 
2,079 

Rent expense for 2017, 2016 and 2015 was approximately $1.4 million, $1.3 million and $1.3 million, respectively. 

7. CONTINGENCIES  

Arbitration 

On June 3, 2011, 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’ 

93 

 
 
 
 
 
 
 
 
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, 2017 and 2016. 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, 2017, 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, 2017, no party had terminated the Settlement Agreement 

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. In 2016, the Company settled 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  in  October  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. In March 2017, 
the  Company  paid  0.3  million  shares  of  Globalstar  common  stock  related  to  this  downside  protection,  valued  at  1.4  million 
reais, or $0.5 million. 

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 

94 

December 31, 

2017 

228    $ 
—   
3,913   
3,944   
4,529   
3,386   
1,162   
876   
634   
102   
—   
1,980   
20,754    $ 

2016 

381 
2,706 
3,193 
4,173 
3,907 
2,544 
858 
686 
2,076 
90 
389 
2,159 
23,162 

$ 

$ 

 
 
 
 
 
 
 
 
 
 
 
Accrued liability for potential stock issuance to Hughes included the estimated value at December 31, 2016 of the downside 
protection that the Company provided to Hughes in connection with its April 2015 agreement (as amended). This liability was 
settled in 2017. See Note 5: Fair Value Measurements and Note 6: Commitments for further discussion.  

Accrued liability for legal settlement related to the litigation incurred on behalf of the Company's Brazilian subsidiary. The 
balance  at  December  31,  2016  included  the  fair  value  of  the  downside  protection  the  Company  provided  related  to  the 
settlement of this litigation. This liability was settled in 2017. 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”). 

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 

2017 

132    $ 
273   
(262)  
143    $ 

101    $ 
272   
(241)  
132    $ 

2015 

129 
279 
(307) 
101 

Other non-current liabilities consist of the following (in thousands): 

December 31, 

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 
Foreign tax contingencies 
Total other non-current liabilities 

$ 

$ 

2017 

—    $ 

1,451   
274   
154   
460   
3,634   
5,973    $ 

2016 

99 
1,443 
470 
87 
445 
3,346 
5,890 

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  $5.2  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, 2017. 

9. RELATED PARTY TRANSACTIONS 

Payables  to Thermo  and  other  affiliates  related  to  normal  purchase  transactions  were  $0.2  million  and  $0.3  million  as  of 

December 31, 2017 and 2016, respectively. 

95 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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. Those expenses charged to the Company were $0.8 million, $0.7 million, and $0.9 million for 
the periods ended December 31, 2017, 2016, and 2015, respectively.  

As of December 31, 2017, the principal amount outstanding under the Loan Agreement with Thermo was $106.1 million, 
and  the  fair  value  of  the  compound  embedded  derivative  liability  associated  with  the  Loan Agreement  was  $226.7  million. 
During  2017  and  2016,  interest  accrued  on  the  Loan  Agreement  was  approximately  $12.1  million  and  $10.7  million, 
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  amount  in  this  account  plus  accrued  interest.  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 163.0 million 
shares  of  common  stock  resulting  from  the  Company's  draws  on  the  contingent  equity  account,  including  accrued  interest, 
pursuant to the terms of the Contingent Equity Agreement. Thermo has exercised all warrants related to the Contingent Equity 
Agreement resulting in the issuance of 41.5 million shares of Globalstar common stock. 

In  June  2017,  the  Company  and  Thermo  entered  into  a  Common  Stock  Purchase  Agreement  in  connection  with  the 
amendment and restatement of the Company's Facility Agreement. Thermo purchased 17.8 million shares of common stock for 
$33.0 million at a purchase price of $1.85, which represented a 10% discount to the closing price of the Company's common 
stock on June 29, 2017. 

In October 2017, the Company entered into an underwriting agreement relating to the sale of its common stock at a public 
offering. Thermo participated in the stock offering and purchased a total of 27.6 million shares of common stock at a purchase 
price of $43.3 million. 

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.  In  October 2017, Thermo  converted  134.0  million  shares  of  the  Company's  nonvoting  common  stock 
into 134.0 million shares of voting common stock.  

In  2013,  the  Company's  Board  of  Directors  formed  a  special  committee  consisting  solely  of  independent  directors  of  the 
Company,  represented  by  independent  legal  counsel.  This  special  committee  serves  as  an  independent  board  to  review  and 
approve certain transactions between the Company and Thermo. 

See Note 3: Long-Term Debt and Other Financing Arrangements for further discussion of the Company's debt and financing 

transactions with Thermo. 

96 

 
 
 
 
 
 
 
 
 
 
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  in  2003.  Prior  to 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 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, 

2017 

2016 

$ 

$ 

$ 

$ 
$ 

17,778    $ 
195   
722   
916   
(974)  
18,637    $ 

12,895    $ 
1,682   
645   
(974)  
14,248    $ 
(4,389)   $ 

17,595 
195 
758 
381 
(1,151) 
17,778 

12,785 
937 
324 
(1,151) 
12,895 
(4,883) 

97 

 
 
 
 
 
 
 
 
 
 
   
 
   
 
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 

2017 

$ 

$ 

195    $ 
722   
(825)  
443   
535    $ 

195    $ 
758   
(808)  
473   
618    $ 

111 
744 
(862) 
512 
505 

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 

December 31, 

2017 

2016 

$ 

$ 

(4,389)   $ 
5,558   
1,169    $ 

(4,883) 
5,942 
1,059 

The estimated net actuarial loss that will be amortized from accumulated other comprehensive loss into net periodic benefit 
cost  in 2018  is  $0.4  million.  No  amounts  are  expected  to  be  amortized  from  accumulated  other  comprehensive  loss  into  net 
periodic benefit cost in 2018 related to prior service costs or net transition obligations.  

Assumptions 

The weighted-average assumptions used to determine the benefit obligation and net periodic benefit cost were as follows: 

For the Year Ended December 31, 
2016 

2015 

2017 

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 

3.63 % 
N/A  

4.15 % 
6.50 % 
N/A  

4.15 % 
N/A  

4.38 % 
6.50 % 
N/A  

4.38%
N/A 

4.03%
6.50%
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. 

98 

 
 
 
 
 
 
 
 
   
   
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
   
   
 
   
   
 
 
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. 

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, 

2017 

2016 

58 % 
42  
100 % 

56 %
44  
100 %

The fair values of the Company’s pension plan assets by asset category were as follows (in thousands): 

December 31, 2017 

Quoted Prices 
in Active 
Markets for 
Identical Assets 
(Level 1) 

Significant 
Other 
Observable 
Inputs (Level 2)   
6,597     $ 
1,615    
4,119    
1,917    
14,248     $ 

Significant 
Unobservable 
Inputs (Level 3) 
—  
— 
— 
— 
— 

—     $ 
—    
—    
—    
—     $ 

Total 

6,597     $ 
1,615    
4,119    
1,917    
14,248     $ 

December 31, 2016 

Quoted Prices 
in Active 
Markets for 
Identical Assets 
(Level 1) 

Significant 
Other 
Observable 
Inputs (Level 2)   
5,705     $ 
1,460    
4,028    
1,702    
12,895     $ 

Significant 
Unobservable 
Inputs (Level 3) 
—  
— 
— 
— 
—  

—     $ 
—    
—    
—    
—     $ 

Total 

5,705     $ 
1,460    
4,028    
1,702    
12,895     $ 

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 

$ 

$ 

$ 

$ 

The  accumulated  benefit  obligation  of  the  defined  benefit  pension  plan  was  $18.6  million  and  $17.8  million  at 

December 31, 2017 and 2016, respectively. 

99 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Benefits Payments and Contributions 

The benefit payments to retirees over the next ten years are expected to be paid as follows (in thousands): 

2018 
2019 
2020 
2021 
2022 
2023 - 2027 

$ 

988 
1,010 
1,012 
1,013 
1,038 
5,517 

For 2017 and 2016, the Company contributed $0.6 million and $0.3 million, respectively, to the Globalstar Plan. For 2018, 

the Company's expected contributions to the Globalstar Plan are $0.4 million. 

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 $0.4 million, $0.3 million and $0.3 million for 2017, 2016, and 2015, 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 

2017 

$ 

$ 

—    $ 
25   
165   
190   

—   
—   
—   
190    $ 

—    $ 
18   
(6,561)  
(6,543)  

—   
—   
—   
(6,543)   $ 

— 
34 
(211) 
(177) 

— 
1,569 
1,569 
1,392 

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 

$ 

$ 

2017 

Year Ended December 31, 
2016 
(103,494 )   $ 
(35,695 )  
(139,189 )   $ 

(60,964 )   $ 
(27,920 )  
(88,884 )   $ 

2015 
109,411 
(35,697) 
73,714 

As of December 31, 2017, the Company had cumulative U.S. and foreign net operating loss carryforwards for income tax 
reporting purposes of approximately $1.7 billion and $232.5 million, respectively. 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.  The  net  operating  loss  carryforwards  expire  from  2018  through  2037,  with  less  than  1% 
expiring prior to 2026. 

100 

 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
 
   
   
 
 
 
 
 
 
 
 
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, 

2017 
464,288    $ 
(45,373)  
12,754   
431,669   
(431,669)  

—    $ 

2016 
712,799 
(58,379) 
21,071 
675,491 
(675,491) 
— 

$ 

$ 

The  change  in  the  valuation  allowance  during  2017  of  $243.8  million  was  due  to  the  Company  providing  valuation 
allowances against all of the tax benefit generated from its consolidated net losses. Due to the permanent reduction to the U.S. 
federal corporate income tax rate from 35% to 21% (see further discussion below) and a change in our calculation of the state 
income tax rate, the Company has remeasured all U.S. deferred tax assets resulting in a significant decrease in both the deferred 
tax asset balance and the associated valuation allowance. Additionally, the change in property and equipment and other long-
term assets 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 

2017 

Provision at U.S. statutory rate of 35% 
State income taxes, net of federal benefit 
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 
Remeasurement of U.S. deferred tax assets (Federal and State) 
Other (including amounts related to prior year tax matters) 

Total 

 Tax Audits 

$ 

$ 

(31,118 )   $ 
(1,804 )  
(245,304 )  
3,739    
11,166    
—    
(3,565 )  
266,864    
212    
190     $ 

(48,722 )   $ 
(6,193 )  
36,631    
4,844    
10,331    
(6,313 )  
3,222    
—    
(343 )  
(6,543 )   $ 

25,788  
6,597 
(39,686) 
4,739 
7,046 
712 
(3,099) 
— 
(705) 
1,392  

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. 

 The  Company  acquired  a  tax  liability  for  which  the  Company  has  been  indemnified  by  the  previous  owners.  As  of 
December 31, 2017 and 2016, the Company had recorded a tax liability of $1.4 million and $1.1 million, respectively, to the 

101 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
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. 

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. A  rollforward  of  the  Company's  unrecognized  tax 
benefits during 2016 is included below (in thousands). There are no unrecognized tax benefits as of December 31, 2017. 

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 

$ 

$ 

3,830 
245 
— 
(4,075) 
— 

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 has evaluated the impact of these regulations on its current accounting and tax policies 
and procedures, and has determined that they will not have a material impact on the consolidated financial statements. 

On December 22, 2017, the United States (“U.S.”) enacted significant changes to the U.S. tax law following the passage and 
signing of the Tax Act. The Tax Act included significant changes to existing tax law substantially effective January  1, 2018, 
including a permanent reduction to the U.S. federal corporate income tax rate from 35% to 21%, changes to the NOL utilization 
regulations,  repeal  of  alternative  minimum  tax,  a  one-time  deemed  repatriation  tax  on  deferred  foreign  income  (“Transition 
Tax”),  implementation  of  a  territorial  tax  system,  implementation  of  anti-deferral  and  anti-base  erosion  provisions,  and 
provisions  to  both  accelerate  and  limit  certain  deductions.  The  Company  has  revalued  its  deferred  tax  assets  and  liabilities 
based on the new corporate tax rate. As the Company’s deferred tax assets have a full valuation allowance, the Company has 
not recorded any income statement impact as a result of the remeasurement of net deferred tax assets. Accordingly, the tax law 
changes did not have a material impact to the financial statements of the Company. 

As  of  December  31,  2016,  the  Company  had  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. As 
required by the tax law changes, the Company performed an analysis of all foreign earnings and profits to determine whether 
the Company is subject to the Transition Tax. Based upon the analysis of all foreign subsidiary earnings, the Company is in a 
net earnings and profits deficit. Accordingly, the Company is not subject to the Transition Tax. 

In  January  2018,  the  FASB  released  guidance  on  the  accounting  for  tax  on  the  global  intangible  low-taxed  income 
("GILTI") provisions of the Tax Act. The GILTI provisions impose a tax on foreign income in excess of a deemed return on 
tangible  assets  of  foreign  corporations.  The  guidance  indicates  that  either  accounting  for  deferred  taxes  related  to  GILTI 
inclusions or treating any taxes on GILTI inclusions as period costs are both acceptable methods subject to an accounting policy 

102 

 
 
 
 
 
 
 
election. The Company has elected to account for GILTI tax in the period in which it is incurred, and therefore has not provided 
any deferred tax impacts of GILTI in its consolidated financial statements for the year ended December 31, 2017. 

Given the significant complexity of the Act, the Company continues to evaluate the impact of the Tax Act and monitor the 
anticipated additional implementation  guidance from the Internal Revenue Service to determine any further implications that 
the Tax Act may have in future periods. On December 22, 2017, the SEC staff issued Staff Accounting Bulletin No. 118 (“SAB 
118”)  to  address  the  application  of  U.S.  GAAP  in  situations  when  a  registrant  does  not  have  the  necessary  information 
available, prepared, or analyzed (including computations) in reasonable detail to complete the accounting for certain  income 
tax  effects  of  the  Tax  Act.  The  Company  has  evaluated  the  provisions  within  the  Tax  Act  and  has  recognized  provisional 
impacts  related  to  the  revaluation  of  its  deferred  tax  assets,  deferred  tax  liabilities  and  associated  valuation  allowance,  and 
included the impact in its consolidated financial statements for the year ended December 31, 2017. The ultimate impact may 
differ  from  these  provisional  amounts,  due  to,  among  other  things,  additional  analysis,  changes  in  interpretations  and 
assumptions the Company has made, additional regulatory guidance that may be issued, and actions the Company may take as 
a result of the Tax Act. The Company expects to complete its analysis within the measurement period provided in SAB 118. 

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 

Year Ended December 31, 
2016 

2015 

2017 

$ 

$ 

68,556    $ 
18,296   
8,183   
2,959   
479   
98,473   

8,431   
2,995   
1,532   
1,202   
27   
14,187   
112,660    $ 

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 

103 

 
 
 
 
 
 
 
 
 
 
   
   
 
   
   
 
   
   
 
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 
2017 

$ 

$ 

966,611    $ 
773   
433   
3,051   
251   
971,119    $ 

1,035,331 
670 
408 
3,084 
226 
1,039,719 

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. 

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 
Loan Agreement with Thermo 

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 
Loan Agreement with Thermo 
Warrants and other 
Diluted shares outstanding 
Income (loss) per share: 
Basic 
Diluted 

$ 

$ 

$ 
$ 

Year ended December 31, 
2016 

2017 

(89,074 )  $ 

(132,646 )  $ 

—    
—    

—    
—    

2015 

72,322 

2,398 
8,903 

(89,074 )  $ 

(132,646 )  $ 

83,623

1,166,581    

1,064,443    

1,020,149 

— 
—    
—    
—    
1,166,581    

— 
—    
—    
—    
1,064,443    

(0.08 )  $ 
(0.08 )  $ 

(0.12 )  $ 
(0.12 )  $ 

8,559
27,853 
136,710 
37,123 
1,230,394 

0.07 
0.07 

For  the  years  ended  December 31,  2017,  and  2016,  176.5  million  and  204.2  million  shares  of  potential  common  stock, 
respectively, were excluded from diluted shares outstanding because the effects of potentially dilutive securities would be anti-
dilutive. 

104 

 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
   
   
 
 
   
   
 
   
   
 
 
 
 
 
 
   
   
 
 
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, 2017 and 2016, the number of shares of common stock that was authorized and remained 
available for issuance under the Equity Plan was 24.1 million and 26.6 million, respectively. 

Stock Options 

The  Company  has  granted  incentive  stock  options  under  the  Equity  Plan.  These  options  have  various  vesting  terms,  but 
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. 

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 the 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 

2017 

Risk-free interest rate 
Expected term of options (years) 
Volatility 
Weighted average grant-date fair value per share 

$ 

2 %  
5  
67 %  

0.85  

  $ 

1 - 2%   Less than 1 - 2% 
6 
72% 
1.43 

5  
65 % 

1.04  

  $ 

The following table represents the Company’s stock option activity for the year ended December 31, 2017: 

Outstanding at January 1, 2017 
Granted 
Exercised 
Forfeited or expired 
Outstanding at December 31, 2017 

Exercisable at December 31, 2017 

Shares 
8,722,605     $ 
1,346,400    
(100,915 )  
(577,592 )  
9,390,498    

Weighted Average 
Exercise Price 

1.43 
1.49 
0.70 
2.02 
1.41 

7,546,083     $ 

1.37 

105 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
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 

2017 

$ 

94    $ 

199    $ 

2015 

492 

Year Ended December 31, 
2016 

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, 2017 from the exercise of stock options were $0.1 
million. The aggregate intrinsic value of all outstanding stock options at December 31, 2017 was $2.7 million with a remaining 
contractual life of 5.5 years. The aggregate intrinsic value of all vested stock options at December 31, 2017 was $2.7 million 
with a remaining contractual life of 4.6 years. 

The following table presents compensation expense related to stock options for the years indicated below (in millions): 

Total compensation expense 

2017 

$ 

1.2    $ 

1.4    $ 

2015 

1.2 

Year Ended December 31, 
2016 

As  of  December 31,  2017,  unrecognized  compensation  expense  related  to  nonvested  stock  options  outstanding  was 

approximately $1.3 million to be recognized over a weighted-average period of 2.7 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:  

Year Ended December 31, 
2016 

2017 

1.37    $ 

1.56    $ 

2015 

1.84 

Weighted average grant date fair value 

$ 

106 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The following is a rollforward of the activity in restricted stock for the year ended December 31, 2017:    

Nonvested at January 1, 2017 
Granted 
Vested 
Forfeited 
Nonvested at December 31, 2017 

Weighted Average 
Grant Date 
Fair Value 

1.75 
1.37 
1.75 
1.36 
1.41 

Shares 
2,528,832     $ 
3,344,301    
(2,140,294 )  
(102,022 )  
3,630,817     $ 

The  following  table  represents  the  compensation  expense  related  to  restricted  stock  for  the  years  indicated  below  (in 

millions): 

Total compensation expense 

2017 

$ 

2.3    $ 

2.2    $ 

2015 

1.4 

Year Ended December 31, 
2016 

The total fair value of restricted stock awards vested during 2017, 2016 and 2015 was $3.4 million, $1.4 million, and $1.2 
million, respectively. The increase in  fair  value  from 2016 to 2017 was due  to an increase in the average stock price during 
2017,  as  well  as  incentive-based  executive  compensation  resulting  from  obtaining  terrestrial  spectrum  authorities.  As  of 
December 31,  2017,  unrecognized  compensation  expense  related  to  unvested  restricted  stock  outstanding  was  approximately 
$4.6 million to be recognized over a weighted-average period of 2.5 years. 

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. For the 2017 Plan Year, the Company's adjusted 
EBITDA performance was within the bonus payout threshold according to the bonus plan document. As of December 31, 2017, 
$1.1 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. 

107 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
For each of the years ended December 31, 2017 and 2016, the Company received $0.7 million related to shares issued under 
this plan. For 2017 and 2016, the  Company recorded compensation expense of approximately $0.5 million and $0.4 million, 
respectively,  which  is  reflected  in  marketing,  general  and  administrative  expenses.  Additionally,  the  Company  has  issued 
approximately 4.5 million shares through December 31, 2017 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: 

Year Ended December 31, 
2016 

2017 

Risk-free interest rate 
Expected term (months) 
Volatility 
Weighted average grant-date fair value per share 

15. ACCUMULATED OTHER COMPREHENSIVE LOSS 

$ 

1.00 %  Less than 1.00 %
6 
108 %
0.61  

6  
100 % 
0.61  

  $ 

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. 

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, 

2017 

2016 

$ 

$ 

(5,558)   $ 
(1,381)  
(6,939)   $ 

(5,942) 
564 
(5,378) 

No amounts were reclassified out of accumulated other comprehensive loss for the periods shown above. 

108 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
16. QUARTERLY FINANCIAL INFORMATION (UNAUDITED)  

The following is a summary of consolidated quarterly financial information (amounts in thousands, except per share data): 

Quarter Ended 

June 30 

Sept. 30 

28,123    $ 
(12,510)   $ 
(98,734)   $ 
(0.09)   $ 
(0.09)   $ 

30,458    $ 
(10,793)   $ 
52,406    $ 
0.04    $ 
0.04    $ 

1,128,985   
1,128,985   

1,169,993   
1,345,905   

Quarter Ended 

June 30 

Sept. 30 

25,086    $ 
(16,411)   $ 
14,099    $ 
0.01    $ 
0.01    $ 

25,544    $ 
(14,763)   $ 
(2,577)   $ 
0.00    $ 
0.00    $ 

1,049,381   
1,249,672   

1,080,313   
1,080,313   

Dec. 31 

29,427 
(30,281) 
(22,585) 
(0.02) 
(0.02) 
1,251,826 
1,251,826 

Dec. 31 

24,395 
(16,804) 
(117,221) 
(0.11) 
(0.11) 
1,086,631 
1,086,631 

2017 

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 

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 

  March 31 
  $ 
  $ 
  $ 
  $ 
  $ 

24,652    $ 
(15,202)   $ 
(20,161)   $ 
(0.02)   $ 
(0.02)   $ 

1,113,968   
1,113,968   

  March 31 
  $ 
  $ 
  $ 
  $ 
  $ 

21,836    $ 
(15,698)   $ 
(26,947)   $ 
(0.03)   $ 
(0.03)   $ 

1,041,028   
1,041,028   

109 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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”).   

Globalstar, Inc. 
Condensed Consolidating Balance Sheet 
As of December 31, 2017  

Parent 
Company 

Guarantor 
Subsidiaries   

Non-
Guarantor 
Subsidiaries    Elimination 
(In thousands)

  Consolidated 

ASSETS 
Current assets: 

Cash and cash equivalents 
Restricted cash 
Accounts receivable, net of allowance 
Intercompany receivables 
Inventory 
Prepaid expenses and other current assets 

Total current assets 
Property and equipment, net 
Intercompany notes receivable 
Investment in subsidiaries 
Intangibles and other assets, net 

Total assets 

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 
Derivative liabilities 
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 

$ 

32,864    $ 
63,635    
7,129    
979,942    
1,182    
3,149    
1,087,901    
962,756    
5,600    
(280,745 )  
18,353    
$  1,793,865    $ 

$ 

79,215    $ 
2,257    
21,002    
7,627    
711,159    
225    
1,326    
1,164    
823,975    
434,651    
4,389    
6,436    
226,659    
5,625    
906    
678,666    
291,224    
$  1,793,865    $ 

110 

4,942    $ 
—    
6,524    
755,847    
4,610    
2,414    
774,337    
3,855    
—    
84,244    
47    
862,483    $ 

—    $ 
2,736    
—    
6,331    
799,565    
—    
—    
23,282    
831,914    
—    
—    
—    
—    
410    
325    
735    
29,834    
862,483    $ 

3,838    $ 
—    
3,460    
64,477    
1,481    
1,182    
74,438    
4,503    
6,436    
38,637    
3,348    
127,362    $ 

—   $ 
—   
—   
(1,800,266)  
—   
—   
(1,800,266)  
5   
(12,036)  
157,864   
(12)  

(1,654,445)  $ 

—    $ 
1,055    
—    
6,796    
289,503    
—    
—    
7,301    
304,655    
—    
—    
5,600    
—    
17    
4,742    
10,359    
(187,652 )  
127,362    $ 

—   $ 
—   
—   
—   
(1,800,227)  
—   
—   
—   
(1,800,227)  
—   
—   
(12,036)  
—   
—   
—   
(12,036)  
157,818   
(1,654,445)  $ 

41,644 
63,635 
17,113 
— 
7,273 
6,745 
136,410 
971,119 
— 
— 
21,736 
1,129,265 

79,215 
6,048 
21,002 
20,754 
— 
225 
1,326 
31,747 
160,317 
434,651 
4,389 
— 
226,659 
6,052 
5,973 
677,724 
291,224 
1,129,265 

 
 
 
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
Globalstar, Inc. 
Condensed Consolidating Balance Sheet 
As of December 31, 2016 

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 
Intangible and other assets, net 

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 
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) 

Parent 
Company 

Guarantor 
Subsidiaries   

Non-
Guarantor 
Subsidiaries    Elimination 
(In thousands)

  Consolidated 

$ 

7,259     $ 
5,938    
897,691    
2,266    
1,570    
914,724    
1,031,623    
37,983    
8,901    
(280,557 )  
15,259    
$  1,727,933    $ 

$ 

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

111 

 
 
 
 
 
  
  
  
  
 
  
  
  
  
 
   
   
   
   
 
   
   
   
   
 
 
 
 
 
Globalstar, Inc. 
Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) 
Year Ended December 31, 2017 

Parent 
Company 

Guarantor 
Subsidiaries   

Non- 
Guarantor 
Subsidiaries    Eliminations 
(In thousands) 

  Consolidated 

$ 

76,096    $ 
264   
76,360   

39,347     $ 
11,459    
50,806    

54,102     $ 
6,141    
60,243    

(71,072 )   $ 
(3,677 )  
(74,749 )  

98,473 
14,187 
112,660 

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 
Gain (loss) on equity issuance 
Interest income and expense, net of 
amounts capitalized 
Derivative gain 
Equity in subsidiary earnings (loss) 
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) 

$ 

$ 

25,664
97   

843
22,928   

17,040
76,625   
143,197   
(66,837)  

(6,306)  
2,706   

5,981 
9,211    

— 
4,792    

— 
629    
20,613    
30,193    

—    
—    

10,740 
4,311    

— 
77,099    

— 
244    
92,394    
(32,151 )  

—    
(36 )  

(34,570)  
21,182   
(2,735)  
(2,514)  
(22,237)  
(89,074)  
—   
(89,074)   $ 

(8 )  
—    
(13,906 )  
(700 )  
(14,614 )  
15,579    
25    
15,554     $ 

(198 )  
—    
—    
345    
111    
(32,040 )  
165    
(32,205 )   $ 

(5,363 )  
(3,675 )  

— 
(65,720 )  

— 
—    
(74,758 )  
9    

—    
—    

5 
—    
16,641    
(4 )  
16,642    
16,651    
—    
16,651     $ 

37,022
9,944 

843
39,099 

17,040
77,498 
181,446 
(68,786) 

(6,306) 
2,670 

(34,771) 
21,182 
— 
(2,873) 
(20,098) 
(88,884) 
190 
(89,074) 

384

— 

— 

— 

384

—
(88,690)   $ 

— 
15,554     $ 

(1,944 )  
(34,149 )   $ 

(1 )  
16,650     $ 

(1,945) 
(90,635) 

112 

 
 
 
 
 
   
   
   
   
 
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Globalstar, Inc. 
Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) 
Year Ended December 31, 2016 

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) 

Defined benefit pension plan liability 
adjustment 
Net foreign currency translation 
adjustment 

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    

10,976 
4,931    
73,679    

— 
1,054    
90,640    
(40,965 )  

(5,566)  
(2,712)  
(59,235)  

—
(362)  
(67,875)  
209   

31,908
9,907 
40,982 

350
77,390 
160,537 
(63,676) 

2,789    

—    

(389 )  

—   

2,400 

(35,754 )  
(41,531 )  
(9,803 )  
(678 )  
(84,977 )  
(132,646 )  
—    

$ 

(132,646 )   $ 

221 

— 

(24 )  
—    
(15,670 )  
92    
(15,602 )  
9,147    
18    
9,129     $ 

(164 )  
—    
—    
17    
(536 )  
(41,501 )  
(6,561 )  
(34,940 )   $ 

(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) 

Total comprehensive income (loss) 

$ 

(132,425 )   $ 

113 

 
 
 
 
 
   
   
   
   
 
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 

114 

 
 
 
 
 
   
   
   
   
 
   
   
   
   
 
 
 
 
 
 
 
 
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Globalstar, Inc. 
Condensed Consolidating Statement of Cash Flows 
Year Ended December 31, 2017 

Parent 
Company 

Guarantor 
Subsidiaries 

Non- 
Guarantor 
Subsidiaries 
(In thousands) 

  Eliminations 

  Consolidated 

Net cash provided by operating 
activities: 

$ 

6,010 

  $ 

4,361 

  $ 

3,486 

  $ 

— 

  $ 

13,857 

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 common stock 
offering 
Proceeds from Thermo Common 
Stock Purchase Agreement 
Payment of debt restructuring fee 
Payments for debt and equity 
issuance costs 
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 in cash, cash equivalents 
and restricted cash 
Cash, cash equivalents and restricted 
cash, beginning of period 
Cash, cash equivalents and restricted 
cash, end of period 

(11,856 )  
(3,674 )  
(3,468 )  
455    
(18,543 )  

(75,755 )  

114,993 

33,000 
(20,795 )  

(654 )  

12,000 

1,001 

63,790 

— 

51,257 

45,242 

— 
(746 )  
—    
—    
(746 )  

(54 )  
(1,105 )  
(328 )  
—    
(1,487 )  

— 

— 

— 
—    

— 

— 

— 

— 

— 

3,615 

1,327 

— 

— 

— 
—    

— 

— 

— 

— 

195 

2,194 

1,644 

— 
—    
—    
—    
—    

— 

— 

— 
—    

— 

— 

— 

— 

— 

— 

— 

(11,910) 
(5,525) 
(3,796) 
455 
(20,776) 

(75,755) 

114,993

33,000
(20,795) 

(654) 

12,000

1,001

63,790

195

57,066

48,213

$ 

96,499 

  $ 

4,942 

  $ 

3,838 

  $ 

— 

  $ 

105,279 

115 

 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
   
   
   
 
 
 
 
 
 
   
   
   
   
 
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Globalstar, Inc. 
Condensed Consolidating Statement of Cash Flows 
Year Ended December 31, 2016 

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 
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, cash 
equivalents and restricted cash 
Cash, cash equivalents and restricted cash, 
beginning of period 
Cash, cash equivalents and restricted cash, 
end of period 

Parent 
Company 

Guarantor 
Subsidiaries   

Non- 
Guarantor 
Subsidiaries    Eliminations 
(In thousands) 

  Consolidated 

$ 

8,642 

  $ 

1,307 

  $ 

(1,136 )   $ 

—

  $ 

8,813

(12,901 )  
(8,453 )  
(1,996 )  
(23,350 )  

(32,835 )  

48,000 

3,337 
18,502    
—    

3,794 

41,448 

— 
(699 )  
—    
(699 )  

— 

— 

—    
—    

608 

719 

(269 )  
(233 )  
—    
(502 )  

— 

— 

—    
55    

(1,583 )  

3,227 

—
—   
—   
—   

—

—

—
—   
—   

—

—

(13,170) 
(9,385) 
(1,996) 
(24,551) 

(32,835) 

48,000

3,337
18,502 
55 

2,819

45,394

$ 

45,242 

  $ 

1,327 

  $ 

1,644 

  $ 

—

  $ 

48,213

116 

 
 
 
 
 
 
 
 
 
 
   
   
   
   
 
   
   
   
   
 
 
 
 
 
 
   
   
   
   
 
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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, cash 
equivalents and restricted cash 
Cash, cash equivalents and restricted cash, 
beginning of period 
Cash, cash equivalents and restricted cash, 
end of period 

Globalstar, Inc. 
Condensed Consolidating Statement of Cash Flows 
Year Ended December 31, 2015 

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 

41,084 

— 

— 

— 
—    
—    

47 

— 
(1,195 )  
—    
—    
(1,195 )  

— 

— 

— 
—    
(1,605 )  

(56 )  

—
—   
—   
—   
—   

—

—

—
—   
—   

—

—

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

(6,450) 

39,000

726
33,276 
(1,605) 

355

45,039

672 

3,283 

$ 

41,448 

  $ 

719 

  $ 

3,227 

  $ 

—

  $ 

45,394

117 

 
 
 
 
 
 
 
 
 
 
   
   
   
   
 
   
   
   
   
 
 
 
 
 
 
 
 
   
   
   
   
 
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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, 2017, 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, 2017 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, 2017. 

(b)  Changes in internal control over financial reporting 

As  of  December 31,  2017,  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,  2017  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 

118 

 
 
 
 
 
 
 
 
 
 
 
 
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, 2017. 

The Company’s internal control over financial reporting as of December 31, 2017 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  2018  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",  "Compensation  of  Directors"  and  "2017  Pay  Ratio"  which  will  be  included  in  our 
definitive Proxy Statement for our 2018 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 2018 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 2018 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 2018 Annual Meeting of Stockholders to be filed with the SEC. 

119 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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, 2017 and 2016 
Consolidated statements of operations for the years ended December 31, 2017, 2016, and 2015 
Consolidated statements of comprehensive income (loss) for the years ended December 31, 2017, 2016, and 2015 
Consolidated statements of stockholders’ equity for the years ended December 31, 2017, 2016, and 2015 
Consolidated statements of cash flows for the years ended December 31, 2017, 2016, and 2015 
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. 

120 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 22, 2018 

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 22, 2018. 

  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 

121 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
EXHIBIT INDEX 

Exhibit 
Number 
3.1* 

3.2* 

3.3* 

3.4* 
4.1* 

4.2* 

10.1*† 

10.2* 

10.3* 

10.4*† 

10.5* † 

10.6* † 

10.7 *† 

10.8*† 

10.9*† 

10.10*† 

10.11*† 

10.12*† 

10.13*† 

10.14*† 

10.15* 

10.16*† 

10.17* 

10.18*† 

  Description 

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 Incorporation of Globalstar, Inc. (Appendix A to 
Definitive Information Statement filed June 14, 2013) 
Amendment #3 to the Amended and Restated Certificate of Incorporation of Globalstar, Inc. (Exhibit 3.1 to Form 
10-Q filed August 3, 2017) 
  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) 
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) 

Contract between Globalstar, Inc. and Hughes Network Systems LLC dated May 1, 2008 (Exhibit 10.1 to Form 
10-Q filed August 11, 2008) 
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) 
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) 
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) 
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) 

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) 

122 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
10.19* 

10.20*† 

10.21*† 

10.22† 

10.23* 

10.24* 

10.25* 

10.26* 

10.27* 

10.28*† 

10.28*† 

10.29*† 

10.30*† 

10.31* † 

10.32* † 

10.33*† 

10.34*† 

10.35*† 

10.36*† 

10.37*† 

10.38*† 

10.39*† 

10.40*† 

10.41*† 

10.42*† 

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) 

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) 

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) 

Amendment No.14 to Contract between Globalstar, Inc. and Hughes Network Systems LLC dated as of December 
16, 2016 (Exhibit 10.22 to Form 10-K filed February 23, 2017) 

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 (Exhibit 10.27 to Form 10-K filed February 23, 2017) 

Amendment #15 to Contract between Globalstar, Inc. and Hughes Network Systems, LLC dated as of June 1, 
2017 (Exhibit 10.1 to Form 10-Q filed August 3, 2017) 

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) 

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) 

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) 

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) 

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) 

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) 

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) 

123 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
10.43* 

10.44* 

10.45* 

10.46* 

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) 

Third Global Amendment and Restatement Agreement dated as of June 30, 2017 between Globalstar, Inc., 
Thermo Funding Company LLC, BNP Paribas and the other lenders thereto (Exhibit 10.1 to Current Report on 
Form 8-K filed July 7, 2017) 

Third Amended and Restated Facility Agreement dated as of June 30, 2017 between Globalstar, Inc., Thermo 
Funding Company LLC, BNP Paribas and the other lenders party thereto (Exhibit 10.2 to Current Report on Form 
8-K filed July 7,2017) 

Common Stock Purchase Agreement dated as of June 30, 2017 between Globalstar, Inc. and Thermo Funding II 
LLC (Exhibit 10.3 to Current Report on Form 8-K filed July 7, 2017) 

Executive Compensation Plans and Agreements 
10.47* 

Second Amended and Restated Globalstar, Inc. 2006 Equity Incentive Plan (Appendix A to Definitive Proxy 
Statement filed April 29, 2016) 
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) 
  2016 Key Employee Cash Bonus Plan (Exhibit 10.53 to Form 10-K filed February 26, 2016) 

10.48* 

10.49* 

10.50* 

10.51* 

10.52*† 

10.53*† 

  2017 Key Employee Cash Bonus Plan (Exhibit 10.59 to Form 10-K filed February 23, 2017) 

10.54† 

  2018 Key Employee Cash Bonus Plan 

10.55 

  Letter Agreement with David Kagan dated November 27, 2017 

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 
101.SCH 

  XBRL Instance Document 
  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. 

124 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
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\(cid:6)| }(cid:8)(cid:9)(cid:16)@(cid:12)(cid:8)(cid:25)(cid:2)(cid:9)(cid:26)(cid:14)(cid:19)(cid:2)(cid:25)(cid:16)(cid:9)(cid:14)(cid:27)(cid:11)(cid:9)(cid:26)(cid:13)(cid:8)(cid:2)(cid:14)(cid:11)(cid:12)(cid:15)(cid:13)(cid:11)(cid:27)(cid:9)(cid:2)(cid:6)(cid:12)(cid:25)(cid:2)(cid:28)(cid:13)(cid:11)(cid:14)(cid:8)(cid:25)(cid:26)(cid:13)(cid:8)(cid:9)(cid:4)(cid:2)(cid:11)(cid:13)(cid:2)(cid:14)(cid:6)(cid:26)(cid:9)(cid:8)(cid:25)(cid:2)(cid:9)(cid:26)(cid:14)(cid:19)(cid:2)(cid:25)(cid:16)(cid:9)(cid:14)(cid:27)(cid:11)(cid:9)(cid:26)(cid:13)(cid:8)(cid:2)(cid:14)(cid:11)(cid:12)(cid:15)(cid:13)(cid:11)(cid:27)(cid:9)(cid:2)(cid:6)(cid:12)(cid:25)(cid:2)(cid:28)(cid:13)(cid:11)(cid:14)(cid:8)(cid:25)(cid:26)(cid:13)(cid:8)(cid:9)(cid:2)(cid:15)(cid:11)(cid:2)-(cid:8)(cid:2)(cid:25)(cid:8)(cid:9)(cid:16)@(cid:12)(cid:8)(cid:25)
(cid:26)(cid:12)(cid:25)(cid:8)(cid:13)(cid:2) (cid:7)(cid:18)(cid:2) (cid:9)(cid:26)(cid:28)(cid:8)(cid:13)(cid:23)(cid:16)(cid:9)(cid:16)(cid:11)(cid:12)(cid:4)(cid:2) (cid:15)(cid:11)(cid:2) (cid:8)(cid:12)(cid:9)(cid:26)(cid:13)(cid:8)(cid:2) (cid:15)(cid:19)(cid:6)(cid:15)(cid:2) (cid:7)(cid:6)(cid:15)(cid:8)(cid:13)(cid:16)(cid:6)(cid:27)(cid:2) (cid:16)(cid:12)(cid:17)(cid:11)(cid:13)(cid:7)(cid:6)(cid:15)(cid:16)(cid:11)(cid:12)(cid:2) (cid:13)(cid:8)(cid:27)(cid:6)(cid:15)(cid:16)(cid:12)@(cid:2) (cid:15)(cid:11)(cid:2) (cid:15)(cid:19)(cid:8)(cid:2) (cid:13)(cid:8)@(cid:16)(cid:9)(cid:15)(cid:13)(cid:6)(cid:12)(cid:15)(cid:4)(cid:2) (cid:16)(cid:12)(cid:14)(cid:27)(cid:26)(cid:25)(cid:16)(cid:12)@(cid:2) (cid:16)(cid:15)(cid:9)(cid:2) (cid:14)(cid:11)(cid:12)(cid:9)(cid:11)(cid:27)(cid:16)(cid:25)(cid:6)(cid:15)(cid:8)(cid:25)
(cid:9)(cid:26)-(cid:9)(cid:16)(cid:25)(cid:16)(cid:6)(cid:13)(cid:16)(cid:8)(cid:9)(cid:4)(cid:2)(cid:16)(cid:9)(cid:2)(cid:7)(cid:6)(cid:25)(cid:8)(cid:2)?(cid:12)(cid:11)(cid:24)(cid:12)(cid:2)(cid:15)(cid:11)(cid:2)(cid:7)(cid:8)(cid:2)-(cid:18)(cid:2)(cid:11)(cid:15)(cid:19)(cid:8)(cid:13)(cid:9)(cid:2)(cid:24)(cid:16)(cid:15)(cid:19)(cid:16)(cid:12)(cid:2)(cid:15)(cid:19)(cid:11)(cid:9)(cid:8)(cid:2)(cid:8)(cid:12)(cid:15)(cid:16)(cid:15)(cid:16)(cid:8)(cid:9)(cid:4)(cid:2)(cid:28)(cid:6)(cid:13)(cid:15)(cid:16)(cid:14)(cid:26)(cid:27)(cid:6)(cid:13)(cid:27)(cid:18)(cid:2)(cid:25)(cid:26)(cid:13)(cid:16)(cid:12)@(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:28)(cid:8)(cid:13)(cid:16)(cid:11)(cid:25)(cid:2)(cid:16)(cid:12)(cid:2)(cid:24)(cid:19)(cid:16)(cid:14)(cid:19)(cid:2)(cid:15)(cid:19)(cid:16)(cid:9)(cid:2)(cid:13)(cid:8)(cid:28)(cid:11)(cid:13)(cid:15)
(cid:16)(cid:9)(cid:2)-(cid:8)(cid:16)(cid:12)@(cid:2)(cid:28)(cid:13)(cid:8)(cid:28)(cid:6)(cid:13)(cid:8)(cid:25)<

\-| }(cid:8)(cid:9)(cid:16)@(cid:12)(cid:8)(cid:25)(cid:2)(cid:9)(cid:26)(cid:14)(cid:19)(cid:2)(cid:16)(cid:12)(cid:15)(cid:8)(cid:13)(cid:12)(cid:6)(cid:27)(cid:2)(cid:14)(cid:11)(cid:12)(cid:15)(cid:13)(cid:11)(cid:27)(cid:2)(cid:11)(cid:23)(cid:8)(cid:13)(cid:2)(cid:17)(cid:16)(cid:12)(cid:6)(cid:12)(cid:14)(cid:16)(cid:6)(cid:27)(cid:2)(cid:13)(cid:8)(cid:28)(cid:11)(cid:13)(cid:15)(cid:16)(cid:12)@(cid:4)(cid:2)(cid:11)(cid:13)(cid:2)(cid:14)(cid:6)(cid:26)(cid:9)(cid:8)(cid:25)(cid:2)(cid:9)(cid:26)(cid:14)(cid:19)(cid:2)(cid:16)(cid:12)(cid:15)(cid:8)(cid:13)(cid:12)(cid:6)(cid:27)(cid:2)(cid:14)(cid:11)(cid:12)(cid:15)(cid:13)(cid:11)(cid:27)(cid:2)(cid:11)(cid:23)(cid:8)(cid:13)(cid:2)(cid:17)(cid:16)(cid:12)(cid:6)(cid:12)(cid:14)(cid:16)(cid:6)(cid:27)(cid:2)(cid:13)(cid:8)(cid:28)(cid:11)(cid:13)(cid:15)(cid:16)(cid:12)@(cid:2)(cid:15)(cid:11)
-(cid:8)(cid:2)(cid:25)(cid:8)(cid:9)(cid:16)@(cid:12)(cid:8)(cid:25)(cid:2)(cid:26)(cid:12)(cid:25)(cid:8)(cid:13)(cid:2)(cid:7)(cid:18)(cid:2)(cid:9)(cid:26)(cid:28)(cid:8)(cid:13)(cid:23)(cid:16)(cid:9)(cid:16)(cid:11)(cid:12)(cid:4)(cid:2)(cid:15)(cid:11)(cid:2)(cid:28)(cid:13)(cid:11)(cid:23)(cid:16)(cid:25)(cid:8)(cid:2)(cid:13)(cid:8)(cid:6)(cid:9)(cid:11)(cid:12)(cid:6)-(cid:27)(cid:8)(cid:2)(cid:6)(cid:9)(cid:9)(cid:26)(cid:13)(cid:6)(cid:12)(cid:14)(cid:8)(cid:2)(cid:13)(cid:8)@(cid:6)(cid:13)(cid:25)(cid:16)(cid:12)@(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:13)(cid:8)(cid:27)(cid:16)(cid:6)-(cid:16)(cid:27)(cid:16)(cid:15)(cid:18)(cid:2)(cid:11)(cid:17)(cid:2)(cid:17)(cid:16)(cid:12)(cid:6)(cid:12)(cid:14)(cid:16)(cid:6)(cid:27)(cid:2)(cid:13)(cid:8)(cid:28)(cid:11)(cid:13)(cid:15)(cid:16)(cid:12)@
(cid:6)(cid:12)(cid:25)(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:28)(cid:13)(cid:8)(cid:28)(cid:6)(cid:13)(cid:6)(cid:15)(cid:16)(cid:11)(cid:12)(cid:2)(cid:11)(cid:17)(cid:2)(cid:17)(cid:16)(cid:12)(cid:6)(cid:12)(cid:14)(cid:16)(cid:6)(cid:27)(cid:2)(cid:9)(cid:15)(cid:6)(cid:15)(cid:8)(cid:7)(cid:8)(cid:12)(cid:15)(cid:9)(cid:2)(cid:17)(cid:11)(cid:13)(cid:2)(cid:8)^(cid:15)(cid:8)(cid:13)(cid:12)(cid:6)(cid:27)(cid:2)(cid:28)(cid:26)(cid:13)(cid:28)(cid:11)(cid:9)(cid:8)(cid:9)(cid:2)(cid:16)(cid:12)(cid:2)(cid:6)(cid:14)(cid:14)(cid:11)(cid:13)(cid:25)(cid:6)(cid:12)(cid:14)(cid:8)(cid:2)(cid:24)(cid:16)(cid:15)(cid:19)(cid:2)@(cid:8)(cid:12)(cid:8)(cid:13)(cid:6)(cid:27)(cid:27)(cid:18)(cid:2)(cid:6)(cid:14)(cid:14)(cid:8)(cid:28)(cid:15)(cid:8)(cid:25)(cid:2)(cid:6)(cid:14)(cid:14)(cid:11)(cid:26)(cid:12)(cid:15)(cid:16)(cid:12)@
(cid:28)(cid:13)(cid:16)(cid:12)(cid:14)(cid:16)(cid:28)(cid:27)(cid:8)(cid:9)<

\(cid:14)| ](cid:23)(cid:6)(cid:27)(cid:26)(cid:6)(cid:15)(cid:8)(cid:25)(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:8)(cid:17)(cid:17)(cid:8)(cid:14)(cid:15)(cid:16)(cid:23)(cid:8)(cid:12)(cid:8)(cid:9)(cid:9)(cid:2)(cid:11)(cid:17)(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:13)(cid:8)@(cid:16)(cid:9)(cid:15)(cid:13)(cid:6)(cid:12)(cid:15)~(cid:9)(cid:2)(cid:25)(cid:16)(cid:9)(cid:14)(cid:27)(cid:11)(cid:9)(cid:26)(cid:13)(cid:8)(cid:2)(cid:14)(cid:11)(cid:12)(cid:15)(cid:13)(cid:11)(cid:27)(cid:9)(cid:2)(cid:6)(cid:12)(cid:25)(cid:2)(cid:28)(cid:13)(cid:11)(cid:14)(cid:8)(cid:25)(cid:26)(cid:13)(cid:8)(cid:9)(cid:2)(cid:6)(cid:12)(cid:25)(cid:2)(cid:28)(cid:13)(cid:8)(cid:9)(cid:8)(cid:12)(cid:15)(cid:8)(cid:25)(cid:2)(cid:16)(cid:12)(cid:2)(cid:15)(cid:19)(cid:16)(cid:9)(cid:2)(cid:13)(cid:8)(cid:28)(cid:11)(cid:13)(cid:15)(cid:2)(cid:7)(cid:18)
(cid:14)(cid:11)(cid:12)(cid:14)(cid:27)(cid:26)(cid:9)(cid:16)(cid:11)(cid:12)(cid:2)(cid:6)-(cid:11)(cid:26)(cid:15)(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:8)(cid:17)(cid:17)(cid:8)(cid:14)(cid:15)(cid:16)(cid:23)(cid:8)(cid:12)(cid:8)(cid:9)(cid:9)(cid:2)(cid:11)(cid:17)(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:25)(cid:16)(cid:9)(cid:14)(cid:27)(cid:11)(cid:9)(cid:26)(cid:13)(cid:8)(cid:2)(cid:14)(cid:11)(cid:12)(cid:15)(cid:13)(cid:11)(cid:27)(cid:9)(cid:2)(cid:6)(cid:12)(cid:25)(cid:2)(cid:28)(cid:13)(cid:11)(cid:14)(cid:8)(cid:25)(cid:26)(cid:13)(cid:8)(cid:9)(cid:4)(cid:2)(cid:6)(cid:9)(cid:2)(cid:11)(cid:17)(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:8)(cid:12)(cid:25)(cid:2)(cid:11)(cid:17)(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:28)(cid:8)(cid:13)(cid:16)(cid:11)(cid:25)(cid:2)(cid:14)(cid:11)(cid:23)(cid:8)(cid:13)(cid:8)(cid:25)(cid:2)-(cid:18)
(cid:15)(cid:19)(cid:16)(cid:9)(cid:2)(cid:13)(cid:8)(cid:28)(cid:11)(cid:13)(cid:15)(cid:2)-(cid:6)(cid:9)(cid:8)(cid:25)(cid:2)(cid:11)(cid:12)(cid:2)(cid:9)(cid:26)(cid:14)(cid:19)(cid:2)(cid:8)(cid:23)(cid:6)(cid:27)(cid:26)(cid:6)(cid:15)(cid:16)(cid:11)(cid:12)<(cid:2)(cid:6)(cid:12)(cid:25)

\(cid:25)| }(cid:16)(cid:9)(cid:14)(cid:27)(cid:11)(cid:9)(cid:8)(cid:25)(cid:2)(cid:16)(cid:12)(cid:2)(cid:15)(cid:19)(cid:16)(cid:9)(cid:2)(cid:13)(cid:8)(cid:28)(cid:11)(cid:13)(cid:15)(cid:2)(cid:6)(cid:12)(cid:18)(cid:2)(cid:14)(cid:19)(cid:6)(cid:12)@(cid:8)(cid:2)(cid:16)(cid:12)(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:13)(cid:8)@(cid:16)(cid:9)(cid:15)(cid:13)(cid:6)(cid:12)(cid:15)~(cid:9)(cid:2)(cid:16)(cid:12)(cid:15)(cid:8)(cid:13)(cid:12)(cid:6)(cid:27)(cid:2)(cid:14)(cid:11)(cid:12)(cid:15)(cid:13)(cid:11)(cid:27)(cid:2)(cid:11)(cid:23)(cid:8)(cid:13)(cid:2)(cid:17)(cid:16)(cid:12)(cid:6)(cid:12)(cid:14)(cid:16)(cid:6)(cid:27)(cid:2)(cid:13)(cid:8)(cid:28)(cid:11)(cid:13)(cid:15)(cid:16)(cid:12)@(cid:2)(cid:15)(cid:19)(cid:6)(cid:15)(cid:2)(cid:11)(cid:14)(cid:14)(cid:26)(cid:13)(cid:13)(cid:8)(cid:25)(cid:2)(cid:25)(cid:26)(cid:13)(cid:16)(cid:12)@
(cid:15)(cid:19)(cid:8)(cid:2)(cid:13)(cid:8)@(cid:16)(cid:9)(cid:15)(cid:13)(cid:6)(cid:12)(cid:15)~(cid:9)(cid:2)(cid:7)(cid:11)(cid:9)(cid:15)(cid:2)(cid:13)(cid:8)(cid:14)(cid:8)(cid:12)(cid:15)(cid:2)(cid:17)(cid:16)(cid:9)(cid:14)(cid:6)(cid:27)(cid:2)(cid:127)(cid:26)(cid:6)(cid:13)(cid:15)(cid:8)(cid:13)(cid:2)\(cid:15)(cid:19)(cid:8)(cid:2)(cid:13)(cid:8)@(cid:16)(cid:9)(cid:15)(cid:13)(cid:6)(cid:12)(cid:15)~(cid:9)(cid:2)(cid:17)(cid:11)(cid:26)(cid:13)(cid:15)(cid:19)(cid:2)(cid:17)(cid:16)(cid:9)(cid:14)(cid:6)(cid:27)(cid:2)(cid:127)(cid:26)(cid:6)(cid:13)(cid:15)(cid:8)(cid:13)(cid:2)(cid:16)(cid:12)(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:14)(cid:6)(cid:9)(cid:8)(cid:2)(cid:11)(cid:17)(cid:2)(cid:6)(cid:12)(cid:2)(cid:6)(cid:12)(cid:12)(cid:26)(cid:6)(cid:27)(cid:2)(cid:13)(cid:8)(cid:28)(cid:11)(cid:13)(cid:15)|(cid:2)(cid:15)(cid:19)(cid:6)(cid:15)
(cid:19)(cid:6)(cid:9)(cid:2)(cid:7)(cid:6)(cid:15)(cid:8)(cid:13)(cid:16)(cid:6)(cid:27)(cid:27)(cid:18)(cid:2)(cid:6)(cid:17)(cid:17)(cid:8)(cid:14)(cid:15)(cid:8)(cid:25)(cid:4)(cid:2)(cid:11)(cid:13)(cid:2)(cid:16)(cid:9)(cid:2)(cid:13)(cid:8)(cid:6)(cid:9)(cid:11)(cid:12)(cid:6)-(cid:27)(cid:18)(cid:2)(cid:27)(cid:16)?(cid:8)(cid:27)(cid:18)(cid:2)(cid:15)(cid:11)(cid:2)(cid:7)(cid:6)(cid:15)(cid:8)(cid:13)(cid:16)(cid:6)(cid:27)(cid:27)(cid:18)(cid:2)(cid:6)(cid:17)(cid:17)(cid:8)(cid:14)(cid:15)(cid:4)(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:13)(cid:8)@(cid:16)(cid:9)(cid:15)(cid:13)(cid:6)(cid:12)(cid:15)~(cid:9)(cid:2)(cid:16)(cid:12)(cid:15)(cid:8)(cid:13)(cid:12)(cid:6)(cid:27)(cid:2)(cid:14)(cid:11)(cid:12)(cid:15)(cid:13)(cid:11)(cid:27)(cid:2)(cid:11)(cid:23)(cid:8)(cid:13)(cid:2)(cid:17)(cid:16)(cid:12)(cid:6)(cid:12)(cid:14)(cid:16)(cid:6)(cid:27)
(cid:13)(cid:8)(cid:28)(cid:11)(cid:13)(cid:15)(cid:16)(cid:12)@<(cid:2)(cid:6)(cid:12)(cid:25)

{(cid:22)

(cid:3)(cid:2)(cid:19)(cid:6)(cid:23)(cid:8)(cid:2)(cid:25)(cid:16)(cid:9)(cid:14)(cid:27)(cid:11)(cid:9)(cid:8)(cid:25)(cid:4)(cid:2)-(cid:6)(cid:9)(cid:8)(cid:25)(cid:2)(cid:11)(cid:12)(cid:2)(cid:7)(cid:18)(cid:2)(cid:7)(cid:11)(cid:9)(cid:15)(cid:2)(cid:13)(cid:8)(cid:14)(cid:8)(cid:12)(cid:15)(cid:2)(cid:8)(cid:23)(cid:6)(cid:27)(cid:26)(cid:6)(cid:15)(cid:16)(cid:11)(cid:12)(cid:2)(cid:11)(cid:17)(cid:2)(cid:16)(cid:12)(cid:15)(cid:8)(cid:13)(cid:12)(cid:6)(cid:27)(cid:2)(cid:14)(cid:11)(cid:12)(cid:15)(cid:13)(cid:11)(cid:27)(cid:2)(cid:11)(cid:23)(cid:8)(cid:13)(cid:2)(cid:17)(cid:16)(cid:12)(cid:6)(cid:12)(cid:14)(cid:16)(cid:6)(cid:27)(cid:2)(cid:13)(cid:8)(cid:28)(cid:11)(cid:13)(cid:15)(cid:16)(cid:12)@(cid:4)(cid:2)(cid:15)(cid:11)(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:13)(cid:8)@(cid:16)(cid:9)(cid:15)(cid:13)(cid:6)(cid:12)(cid:15)~(cid:9)(cid:2)(cid:6)(cid:26)(cid:25)(cid:16)(cid:15)(cid:11)(cid:13)(cid:9)
(cid:6)(cid:12)(cid:25)(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:6)(cid:26)(cid:25)(cid:16)(cid:15)(cid:2)(cid:14)(cid:11)(cid:7)(cid:7)(cid:16)(cid:15)(cid:15)(cid:8)(cid:8)(cid:2)(cid:11)(cid:17)(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:13)(cid:8)@(cid:16)(cid:9)(cid:15)(cid:13)(cid:6)(cid:12)(cid:15)~(cid:9)(cid:2)-(cid:11)(cid:6)(cid:13)(cid:25)(cid:2)(cid:11)(cid:17)(cid:2)(cid:25)(cid:16)(cid:13)(cid:8)(cid:14)(cid:15)(cid:11)(cid:13)(cid:9)(cid:2)\(cid:11)(cid:13)(cid:2)(cid:28)(cid:8)(cid:13)(cid:9)(cid:11)(cid:12)(cid:9)(cid:2)(cid:28)(cid:8)(cid:13)(cid:17)(cid:11)(cid:13)(cid:7)(cid:16)(cid:12)@(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:8)(cid:127)(cid:26)(cid:16)(cid:23)(cid:6)(cid:27)(cid:8)(cid:12)(cid:15)(cid:2)(cid:17)(cid:26)(cid:12)(cid:14)(cid:15)(cid:16)(cid:11)(cid:12)(cid:9)|(cid:20)

\(cid:6)| _(cid:27)(cid:27)(cid:2)(cid:9)(cid:16)@(cid:12)(cid:16)(cid:17)(cid:16)(cid:14)(cid:6)(cid:12)(cid:15)(cid:2)(cid:25)(cid:8)(cid:17)(cid:16)(cid:14)(cid:16)(cid:8)(cid:12)(cid:14)(cid:16)(cid:8)(cid:9)(cid:2)(cid:6)(cid:12)(cid:25)(cid:2)(cid:7)(cid:6)(cid:15)(cid:8)(cid:13)(cid:16)(cid:6)(cid:27)(cid:2)(cid:24)(cid:8)(cid:6)?(cid:12)(cid:8)(cid:9)(cid:9)(cid:8)(cid:9)(cid:2)(cid:16)(cid:12)(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:25)(cid:8)(cid:9)(cid:16)@(cid:12)(cid:2)(cid:11)(cid:13)(cid:2)(cid:11)(cid:28)(cid:8)(cid:13)(cid:6)(cid:15)(cid:16)(cid:11)(cid:12)(cid:2)(cid:11)(cid:17)(cid:2)(cid:16)(cid:12)(cid:15)(cid:8)(cid:13)(cid:12)(cid:6)(cid:27)(cid:2)(cid:14)(cid:11)(cid:12)(cid:15)(cid:13)(cid:11)(cid:27)(cid:2)(cid:11)(cid:23)(cid:8)(cid:13)(cid:2)(cid:17)(cid:16)(cid:12)(cid:6)(cid:12)(cid:14)(cid:16)(cid:6)(cid:27)
(cid:13)(cid:8)(cid:28)(cid:11)(cid:13)(cid:15)(cid:16)(cid:12)@(cid:2)(cid:24)(cid:19)(cid:16)(cid:14)(cid:19)(cid:2)(cid:6)(cid:13)(cid:8)(cid:2)(cid:13)(cid:8)(cid:6)(cid:9)(cid:11)(cid:12)(cid:6)-(cid:27)(cid:18)(cid:2)(cid:27)(cid:16)?(cid:8)(cid:27)(cid:18)(cid:2)(cid:15)(cid:11)(cid:2)(cid:6)(cid:25)(cid:23)(cid:8)(cid:13)(cid:9)(cid:8)(cid:27)(cid:18)(cid:2)(cid:6)(cid:17)(cid:17)(cid:8)(cid:14)(cid:15)(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:13)(cid:8)@(cid:16)(cid:9)(cid:15)(cid:13)(cid:6)(cid:12)(cid:15)~(cid:9)(cid:2)(cid:6)-(cid:16)(cid:27)(cid:16)(cid:15)(cid:18)(cid:2)(cid:15)(cid:11)(cid:2)(cid:13)(cid:8)(cid:14)(cid:11)(cid:13)(cid:25)(cid:4)(cid:2)(cid:28)(cid:13)(cid:11)(cid:14)(cid:8)(cid:9)(cid:9)(cid:4)(cid:2)(cid:9)(cid:26)(cid:7)(cid:7)(cid:6)(cid:13)(cid:16)(cid:130)(cid:8)(cid:2)(cid:6)(cid:12)(cid:25)
(cid:13)(cid:8)(cid:28)(cid:11)(cid:13)(cid:15)(cid:2)(cid:17)(cid:16)(cid:12)(cid:6)(cid:12)(cid:14)(cid:16)(cid:6)(cid:27)(cid:2)(cid:16)(cid:12)(cid:17)(cid:11)(cid:13)(cid:7)(cid:6)(cid:15)(cid:16)(cid:11)(cid:12)<(cid:2)(cid:6)(cid:12)(cid:25)

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(cid:13)(cid:8)@(cid:16)(cid:9)(cid:15)(cid:13)(cid:6)(cid:12)(cid:15)~(cid:9)(cid:2)(cid:16)(cid:12)(cid:15)(cid:8)(cid:13)(cid:12)(cid:6)(cid:27)(cid:2)(cid:14)(cid:11)(cid:12)(cid:15)(cid:13)(cid:11)(cid:27)(cid:2)(cid:11)(cid:23)(cid:8)(cid:13)(cid:2)(cid:17)(cid:16)(cid:12)(cid:6)(cid:12)(cid:14)(cid:16)(cid:6)(cid:27)(cid:2)(cid:13)(cid:8)(cid:28)(cid:11)(cid:13)(cid:15)(cid:16)(cid:12)@(cid:22)

(cid:2)

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(cid:134)(cid:9)(cid:134)(cid:2)(cid:5)(cid:6)(cid:7)(cid:8)(cid:9)(cid:2)(cid:10)(cid:11)(cid:12)(cid:13)(cid:11)(cid:8)(cid:2)(cid:3)(cid:3)(cid:3)
(cid:5)(cid:6)(cid:7)(cid:8)(cid:9)(cid:2)(cid:10)(cid:11)(cid:12)(cid:13)(cid:11)(cid:8)(cid:2)(cid:3)(cid:3)(cid:3)
(cid:2)(cid:3)(cid:4)(cid:5)(cid:6)(cid:7)(cid:8)(cid:9)(cid:5)(cid:10)(cid:11)(cid:12)(cid:4)(cid:13)(cid:5)(cid:7)(cid:14)(cid:6)(cid:6)(cid:4)(cid:10)(cid:5)(cid:15)(cid:7)(cid:16)(cid:17)(cid:15)(cid:4)(cid:18)(cid:10)(cid:4)(cid:19)(cid:20)(cid:21)(cid:7)(cid:8)(cid:9)(cid:5)(cid:10)(cid:11)(cid:12)(cid:4)(cid:13)(cid:5)(cid:7)(cid:14)(cid:6)(cid:6)(cid:4)(cid:10)(cid:5)(cid:15)(cid:22)
(cid:2)(cid:8)

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(cid:12)(cid:13)(cid:14)(cid:7)(cid:5)(cid:15)(cid:5)(cid:16)(cid:17)(cid:7)(cid:5)(cid:18)(cid:19)(cid:8)(cid:18)(cid:15)(cid:8)(cid:20)(cid:14)(cid:5)(cid:19)(cid:16)(cid:5)(cid:21)(cid:17)(cid:22)(cid:8)+(cid:5)(cid:19)(cid:17)(cid:19)(cid:16)(cid:5)(cid:17)(cid:22)(cid:8)(cid:25)(cid:15)(cid:15)(cid:5)(cid:16)(cid:13)(cid:14)(cid:8)(cid:18)(cid:15)(cid:8)(cid:26)(cid:22)(cid:18)(cid:6)(cid:17)(cid:22)(cid:27)(cid:7)(cid:17)(cid:14)(cid:28)(cid:8)(cid:29)(cid:19)(cid:16)(cid:11)
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(cid:2)(cid:3)(cid:4)(cid:5)(cid:6)(cid:5)(cid:7)(cid:8)(cid:9)(cid:10)(cid:11)*

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(cid:21)(cid:22)

=(cid:22)

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[(cid:22)

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(cid:16)(cid:12)(cid:2)(cid:6)(cid:27)(cid:27)(cid:2)(cid:7)(cid:6)(cid:15)(cid:8)(cid:13)(cid:16)(cid:6)(cid:27)(cid:2)(cid:13)(cid:8)(cid:9)(cid:28)(cid:8)(cid:14)(cid:15)(cid:9)(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:17)(cid:16)(cid:12)(cid:6)(cid:12)(cid:14)(cid:16)(cid:6)(cid:27)(cid:2)(cid:14)(cid:11)(cid:12)(cid:25)(cid:16)(cid:15)(cid:16)(cid:11)(cid:12)(cid:4)(cid:2)(cid:13)(cid:8)(cid:9)(cid:26)(cid:27)(cid:15)(cid:9)(cid:2)(cid:11)(cid:17)(cid:2)(cid:11)(cid:28)(cid:8)(cid:13)(cid:6)(cid:15)(cid:16)(cid:11)(cid:12)(cid:9)(cid:2)(cid:6)(cid:12)(cid:25)(cid:2)(cid:14)(cid:6)(cid:9)(cid:19)(cid:2)(cid:17)(cid:27)(cid:11)(cid:24)(cid:9)(cid:2)(cid:11)(cid:17)(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:13)(cid:8)@(cid:16)(cid:9)(cid:15)(cid:13)(cid:6)(cid:12)(cid:15)(cid:2)(cid:6)(cid:9)(cid:2)(cid:11)(cid:17)(cid:4)(cid:2)(cid:6)(cid:12)(cid:25)(cid:2)(cid:17)(cid:11)(cid:13)(cid:4)(cid:2)(cid:15)(cid:19)(cid:8)
(cid:28)(cid:8)(cid:13)(cid:16)(cid:11)(cid:25)(cid:9)(cid:2)(cid:28)(cid:13)(cid:8)(cid:9)(cid:8)(cid:12)(cid:15)(cid:8)(cid:25)(cid:2)(cid:16)(cid:12)(cid:2)(cid:15)(cid:19)(cid:16)(cid:9)(cid:2)(cid:13)(cid:8)(cid:28)(cid:11)(cid:13)(cid:15)<

(cid:3)(cid:2) (cid:6)(cid:7)(cid:2) (cid:13)(cid:8)(cid:9)(cid:28)(cid:11)(cid:12)(cid:9)(cid:16)-(cid:27)(cid:8)(cid:2) (cid:17)(cid:11)(cid:13)(cid:2) (cid:8)(cid:9)(cid:15)(cid:6)-(cid:27)(cid:16)(cid:9)(cid:19)(cid:16)(cid:12)@(cid:2) (cid:6)(cid:12)(cid:25)(cid:2) (cid:7)(cid:6)(cid:16)(cid:12)(cid:15)(cid:6)(cid:16)(cid:12)(cid:16)(cid:12)@(cid:2) (cid:25)(cid:16)(cid:9)(cid:14)(cid:27)(cid:11)(cid:9)(cid:26)(cid:13)(cid:8)(cid:2) (cid:14)(cid:11)(cid:12)(cid:15)(cid:13)(cid:11)(cid:27)(cid:9)(cid:2) (cid:6)(cid:12)(cid:25)(cid:2) (cid:28)(cid:13)(cid:11)(cid:14)(cid:8)(cid:25)(cid:26)(cid:13)(cid:8)(cid:9)(cid:2) \(cid:6)(cid:9)(cid:2) (cid:25)(cid:8)(cid:17)(cid:16)(cid:12)(cid:8)(cid:25)(cid:2) (cid:16)(cid:12)(cid:2) ]^(cid:14)(cid:19)(cid:6)(cid:12)@(cid:8)(cid:2) _(cid:14)(cid:15)
‘(cid:26)(cid:27)(cid:8)(cid:9)(cid:2)(cid:21)Z(cid:6)(cid:31)(cid:21){\(cid:8)|(cid:2)(cid:6)(cid:12)(cid:25)(cid:2)(cid:21){\(cid:25)|(cid:31)(cid:21){\(cid:8)||(cid:2)(cid:6)(cid:12)(cid:25)(cid:2)(cid:16)(cid:12)(cid:15)(cid:8)(cid:13)(cid:12)(cid:6)(cid:27)(cid:2)(cid:14)(cid:11)(cid:12)(cid:15)(cid:13)(cid:11)(cid:27)(cid:2)(cid:11)(cid:23)(cid:8)(cid:13)(cid:2)(cid:17)(cid:16)(cid:12)(cid:6)(cid:12)(cid:14)(cid:16)(cid:6)(cid:27)(cid:2)(cid:13)(cid:8)(cid:28)(cid:11)(cid:13)(cid:15)(cid:16)(cid:12)@(cid:2)\(cid:6)(cid:9)(cid:2)(cid:25)(cid:8)(cid:17)(cid:16)(cid:12)(cid:8)(cid:25)(cid:2)(cid:16)(cid:12)(cid:2)]^(cid:14)(cid:19)(cid:6)(cid:12)@(cid:8)(cid:2)_(cid:14)(cid:15)(cid:2)‘(cid:26)(cid:27)(cid:8)(cid:2)(cid:21)Z(cid:6)(cid:31)(cid:21){
\(cid:17)|(cid:2)(cid:6)(cid:12)(cid:25)(cid:2)(cid:21){(cid:25)(cid:31)(cid:21){\(cid:17)||(cid:2)(cid:17)(cid:11)(cid:13)(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:13)(cid:8)@(cid:16)(cid:9)(cid:15)(cid:13)(cid:6)(cid:12)(cid:15)(cid:2)(cid:6)(cid:12)(cid:25)(cid:2)(cid:19)(cid:6)(cid:23)(cid:8)(cid:20)

\(cid:6)| }(cid:8)(cid:9)(cid:16)@(cid:12)(cid:8)(cid:25)(cid:2)(cid:9)(cid:26)(cid:14)(cid:19)(cid:2)(cid:25)(cid:16)(cid:9)(cid:14)(cid:27)(cid:11)(cid:9)(cid:26)(cid:13)(cid:8)(cid:2)(cid:14)(cid:11)(cid:12)(cid:15)(cid:13)(cid:11)(cid:27)(cid:9)(cid:2)(cid:6)(cid:12)(cid:25)(cid:2)(cid:28)(cid:13)(cid:11)(cid:14)(cid:8)(cid:25)(cid:26)(cid:13)(cid:8)(cid:9)(cid:4)(cid:2)(cid:11)(cid:13)(cid:2)(cid:14)(cid:6)(cid:26)(cid:9)(cid:8)(cid:25)(cid:2)(cid:9)(cid:26)(cid:14)(cid:19)(cid:2)(cid:25)(cid:16)(cid:9)(cid:14)(cid:27)(cid:11)(cid:9)(cid:26)(cid:13)(cid:8)(cid:2)(cid:14)(cid:11)(cid:12)(cid:15)(cid:13)(cid:11)(cid:27)(cid:9)(cid:2)(cid:6)(cid:12)(cid:25)(cid:2)(cid:28)(cid:13)(cid:11)(cid:14)(cid:8)(cid:25)(cid:26)(cid:13)(cid:8)(cid:9)(cid:2)(cid:15)(cid:11)(cid:2)-(cid:8)(cid:2)(cid:25)(cid:8)(cid:9)(cid:16)@(cid:12)(cid:8)(cid:25)
(cid:26)(cid:12)(cid:25)(cid:8)(cid:13)(cid:2) (cid:7)(cid:18)(cid:2) (cid:9)(cid:26)(cid:28)(cid:8)(cid:13)(cid:23)(cid:16)(cid:9)(cid:16)(cid:11)(cid:12)(cid:4)(cid:2) (cid:15)(cid:11)(cid:2) (cid:8)(cid:12)(cid:9)(cid:26)(cid:13)(cid:8)(cid:2) (cid:15)(cid:19)(cid:6)(cid:15)(cid:2) (cid:7)(cid:6)(cid:15)(cid:8)(cid:13)(cid:16)(cid:6)(cid:27)(cid:2) (cid:16)(cid:12)(cid:17)(cid:11)(cid:13)(cid:7)(cid:6)(cid:15)(cid:16)(cid:11)(cid:12)(cid:2) (cid:13)(cid:8)(cid:27)(cid:6)(cid:15)(cid:16)(cid:12)@(cid:2) (cid:15)(cid:11)(cid:2) (cid:15)(cid:19)(cid:8)(cid:2) (cid:13)(cid:8)@(cid:16)(cid:9)(cid:15)(cid:13)(cid:6)(cid:12)(cid:15)(cid:4)(cid:2) (cid:16)(cid:12)(cid:14)(cid:27)(cid:26)(cid:25)(cid:16)(cid:12)@(cid:2) (cid:16)(cid:15)(cid:9)(cid:2) (cid:14)(cid:11)(cid:12)(cid:9)(cid:11)(cid:27)(cid:16)(cid:25)(cid:6)(cid:15)(cid:8)(cid:25)
(cid:9)(cid:26)-(cid:9)(cid:16)(cid:25)(cid:16)(cid:6)(cid:13)(cid:16)(cid:8)(cid:9)(cid:4)(cid:2)(cid:16)(cid:9)(cid:2)(cid:7)(cid:6)(cid:25)(cid:8)(cid:2)?(cid:12)(cid:11)(cid:24)(cid:12)(cid:2)(cid:15)(cid:11)(cid:2)(cid:7)(cid:8)(cid:2)-(cid:18)(cid:2)(cid:11)(cid:15)(cid:19)(cid:8)(cid:13)(cid:9)(cid:2)(cid:24)(cid:16)(cid:15)(cid:19)(cid:16)(cid:12)(cid:2)(cid:15)(cid:19)(cid:11)(cid:9)(cid:8)(cid:2)(cid:8)(cid:12)(cid:15)(cid:16)(cid:15)(cid:16)(cid:8)(cid:9)(cid:4)(cid:2)(cid:28)(cid:6)(cid:13)(cid:15)(cid:16)(cid:14)(cid:26)(cid:27)(cid:6)(cid:13)(cid:27)(cid:18)(cid:2)(cid:25)(cid:26)(cid:13)(cid:16)(cid:12)@(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:28)(cid:8)(cid:13)(cid:16)(cid:11)(cid:25)(cid:2)(cid:16)(cid:12)(cid:2)(cid:24)(cid:19)(cid:16)(cid:14)(cid:19)(cid:2)(cid:15)(cid:19)(cid:16)(cid:9)(cid:2)(cid:13)(cid:8)(cid:28)(cid:11)(cid:13)(cid:15)
(cid:16)(cid:9)(cid:2)-(cid:8)(cid:16)(cid:12)@(cid:2)(cid:28)(cid:13)(cid:8)(cid:28)(cid:6)(cid:13)(cid:8)(cid:25)<

\-| }(cid:8)(cid:9)(cid:16)@(cid:12)(cid:8)(cid:25)(cid:2)(cid:9)(cid:26)(cid:14)(cid:19)(cid:2)(cid:16)(cid:12)(cid:15)(cid:8)(cid:13)(cid:12)(cid:6)(cid:27)(cid:2)(cid:14)(cid:11)(cid:12)(cid:15)(cid:13)(cid:11)(cid:27)(cid:2)(cid:11)(cid:23)(cid:8)(cid:13)(cid:2)(cid:17)(cid:16)(cid:12)(cid:6)(cid:12)(cid:14)(cid:16)(cid:6)(cid:27)(cid:2)(cid:13)(cid:8)(cid:28)(cid:11)(cid:13)(cid:15)(cid:16)(cid:12)@(cid:4)(cid:2)(cid:11)(cid:13)(cid:2)(cid:14)(cid:6)(cid:26)(cid:9)(cid:8)(cid:25)(cid:2)(cid:9)(cid:26)(cid:14)(cid:19)(cid:2)(cid:16)(cid:12)(cid:15)(cid:8)(cid:13)(cid:12)(cid:6)(cid:27)(cid:2)(cid:14)(cid:11)(cid:12)(cid:15)(cid:13)(cid:11)(cid:27)(cid:2)(cid:11)(cid:23)(cid:8)(cid:13)(cid:2)(cid:17)(cid:16)(cid:12)(cid:6)(cid:12)(cid:14)(cid:16)(cid:6)(cid:27)(cid:2)(cid:13)(cid:8)(cid:28)(cid:11)(cid:13)(cid:15)(cid:16)(cid:12)@(cid:2)(cid:15)(cid:11)
-(cid:8)(cid:2)(cid:25)(cid:8)(cid:9)(cid:16)@(cid:12)(cid:8)(cid:25)(cid:2)(cid:26)(cid:12)(cid:25)(cid:8)(cid:13)(cid:2)(cid:7)(cid:18)(cid:2)(cid:9)(cid:26)(cid:28)(cid:8)(cid:13)(cid:23)(cid:16)(cid:9)(cid:16)(cid:11)(cid:12)(cid:4)(cid:2)(cid:15)(cid:11)(cid:2)(cid:28)(cid:13)(cid:11)(cid:23)(cid:16)(cid:25)(cid:8)(cid:2)(cid:13)(cid:8)(cid:6)(cid:9)(cid:11)(cid:12)(cid:6)-(cid:27)(cid:8)(cid:2)(cid:6)(cid:9)(cid:9)(cid:26)(cid:13)(cid:6)(cid:12)(cid:14)(cid:8)(cid:2)(cid:13)(cid:8)@(cid:6)(cid:13)(cid:25)(cid:16)(cid:12)@(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:13)(cid:8)(cid:27)(cid:16)(cid:6)-(cid:16)(cid:27)(cid:16)(cid:15)(cid:18)(cid:2)(cid:11)(cid:17)(cid:2)(cid:17)(cid:16)(cid:12)(cid:6)(cid:12)(cid:14)(cid:16)(cid:6)(cid:27)(cid:2)(cid:13)(cid:8)(cid:28)(cid:11)(cid:13)(cid:15)(cid:16)(cid:12)@
(cid:6)(cid:12)(cid:25)(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:28)(cid:13)(cid:8)(cid:28)(cid:6)(cid:13)(cid:6)(cid:15)(cid:16)(cid:11)(cid:12)(cid:2)(cid:11)(cid:17)(cid:2)(cid:17)(cid:16)(cid:12)(cid:6)(cid:12)(cid:14)(cid:16)(cid:6)(cid:27)(cid:2)(cid:9)(cid:15)(cid:6)(cid:15)(cid:8)(cid:7)(cid:8)(cid:12)(cid:15)(cid:9)(cid:2)(cid:17)(cid:11)(cid:13)(cid:2)(cid:8)^(cid:15)(cid:8)(cid:13)(cid:12)(cid:6)(cid:27)(cid:2)(cid:28)(cid:26)(cid:13)(cid:28)(cid:11)(cid:9)(cid:8)(cid:9)(cid:2)(cid:16)(cid:12)(cid:2)(cid:6)(cid:14)(cid:14)(cid:11)(cid:13)(cid:25)(cid:6)(cid:12)(cid:14)(cid:8)(cid:2)(cid:24)(cid:16)(cid:15)(cid:19)(cid:2)@(cid:8)(cid:12)(cid:8)(cid:13)(cid:6)(cid:27)(cid:27)(cid:18)(cid:2)(cid:6)(cid:14)(cid:14)(cid:8)(cid:28)(cid:15)(cid:8)(cid:25)(cid:2)(cid:6)(cid:14)(cid:14)(cid:11)(cid:26)(cid:12)(cid:15)(cid:16)(cid:12)@
(cid:28)(cid:13)(cid:16)(cid:12)(cid:14)(cid:16)(cid:28)(cid:27)(cid:8)(cid:9)<

\(cid:14)| ](cid:23)(cid:6)(cid:27)(cid:26)(cid:6)(cid:15)(cid:8)(cid:25)(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:8)(cid:17)(cid:17)(cid:8)(cid:14)(cid:15)(cid:16)(cid:23)(cid:8)(cid:12)(cid:8)(cid:9)(cid:9)(cid:2)(cid:11)(cid:17)(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:13)(cid:8)@(cid:16)(cid:9)(cid:15)(cid:13)(cid:6)(cid:12)(cid:15)~(cid:9)(cid:2)(cid:25)(cid:16)(cid:9)(cid:14)(cid:27)(cid:11)(cid:9)(cid:26)(cid:13)(cid:8)(cid:2)(cid:14)(cid:11)(cid:12)(cid:15)(cid:13)(cid:11)(cid:27)(cid:9)(cid:2)(cid:6)(cid:12)(cid:25)(cid:2)(cid:28)(cid:13)(cid:11)(cid:14)(cid:8)(cid:25)(cid:26)(cid:13)(cid:8)(cid:9)(cid:2)(cid:6)(cid:12)(cid:25)(cid:2)(cid:28)(cid:13)(cid:8)(cid:9)(cid:8)(cid:12)(cid:15)(cid:8)(cid:25)(cid:2)(cid:16)(cid:12)(cid:2)(cid:15)(cid:19)(cid:16)(cid:9)(cid:2)(cid:13)(cid:8)(cid:28)(cid:11)(cid:13)(cid:15)(cid:2)(cid:7)(cid:18)
(cid:14)(cid:11)(cid:12)(cid:14)(cid:27)(cid:26)(cid:9)(cid:16)(cid:11)(cid:12)(cid:2)(cid:6)-(cid:11)(cid:26)(cid:15)(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:8)(cid:17)(cid:17)(cid:8)(cid:14)(cid:15)(cid:16)(cid:23)(cid:8)(cid:12)(cid:8)(cid:9)(cid:9)(cid:2)(cid:11)(cid:17)(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:25)(cid:16)(cid:9)(cid:14)(cid:27)(cid:11)(cid:9)(cid:26)(cid:13)(cid:8)(cid:2)(cid:14)(cid:11)(cid:12)(cid:15)(cid:13)(cid:11)(cid:27)(cid:9)(cid:2)(cid:6)(cid:12)(cid:25)(cid:2)(cid:28)(cid:13)(cid:11)(cid:14)(cid:8)(cid:25)(cid:26)(cid:13)(cid:8)(cid:9)(cid:4)(cid:2)(cid:6)(cid:9)(cid:2)(cid:11)(cid:17)(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:8)(cid:12)(cid:25)(cid:2)(cid:11)(cid:17)(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:28)(cid:8)(cid:13)(cid:16)(cid:11)(cid:25)(cid:2)(cid:14)(cid:11)(cid:23)(cid:8)(cid:13)(cid:8)(cid:25)(cid:2)-(cid:18)
(cid:15)(cid:19)(cid:16)(cid:9)(cid:2)(cid:13)(cid:8)(cid:28)(cid:11)(cid:13)(cid:15)(cid:2)-(cid:6)(cid:9)(cid:8)(cid:25)(cid:2)(cid:11)(cid:12)(cid:2)(cid:9)(cid:26)(cid:14)(cid:19)(cid:2)(cid:8)(cid:23)(cid:6)(cid:27)(cid:26)(cid:6)(cid:15)(cid:16)(cid:11)(cid:12)<(cid:2)(cid:6)(cid:12)(cid:25)

\(cid:25)| }(cid:16)(cid:9)(cid:14)(cid:27)(cid:11)(cid:9)(cid:8)(cid:25)(cid:2)(cid:16)(cid:12)(cid:2)(cid:15)(cid:19)(cid:16)(cid:9)(cid:2)(cid:13)(cid:8)(cid:28)(cid:11)(cid:13)(cid:15)(cid:2)(cid:6)(cid:12)(cid:18)(cid:2)(cid:14)(cid:19)(cid:6)(cid:12)@(cid:8)(cid:2)(cid:16)(cid:12)(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:13)(cid:8)@(cid:16)(cid:9)(cid:15)(cid:13)(cid:6)(cid:12)(cid:15)~(cid:9)(cid:2)(cid:16)(cid:12)(cid:15)(cid:8)(cid:13)(cid:12)(cid:6)(cid:27)(cid:2)(cid:14)(cid:11)(cid:12)(cid:15)(cid:13)(cid:11)(cid:27)(cid:2)(cid:11)(cid:23)(cid:8)(cid:13)(cid:2)(cid:17)(cid:16)(cid:12)(cid:6)(cid:12)(cid:14)(cid:16)(cid:6)(cid:27)(cid:2)(cid:13)(cid:8)(cid:28)(cid:11)(cid:13)(cid:15)(cid:16)(cid:12)@(cid:2)(cid:15)(cid:19)(cid:6)(cid:15)(cid:2)(cid:11)(cid:14)(cid:14)(cid:26)(cid:13)(cid:13)(cid:8)(cid:25)(cid:2)(cid:25)(cid:26)(cid:13)(cid:16)(cid:12)@
(cid:15)(cid:19)(cid:8)(cid:2)(cid:13)(cid:8)@(cid:16)(cid:9)(cid:15)(cid:13)(cid:6)(cid:12)(cid:15)~(cid:9)(cid:2)(cid:7)(cid:11)(cid:9)(cid:15)(cid:2)(cid:13)(cid:8)(cid:14)(cid:8)(cid:12)(cid:15)(cid:2)(cid:17)(cid:16)(cid:9)(cid:14)(cid:6)(cid:27)(cid:2)(cid:127)(cid:26)(cid:6)(cid:13)(cid:15)(cid:8)(cid:13)(cid:2)\(cid:15)(cid:19)(cid:8)(cid:2)(cid:13)(cid:8)@(cid:16)(cid:9)(cid:15)(cid:13)(cid:6)(cid:12)(cid:15)~(cid:9)(cid:2)(cid:17)(cid:11)(cid:26)(cid:13)(cid:15)(cid:19)(cid:2)(cid:17)(cid:16)(cid:9)(cid:14)(cid:6)(cid:27)(cid:2)(cid:127)(cid:26)(cid:6)(cid:13)(cid:15)(cid:8)(cid:13)(cid:2)(cid:16)(cid:12)(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:14)(cid:6)(cid:9)(cid:8)(cid:2)(cid:11)(cid:17)(cid:2)(cid:6)(cid:12)(cid:2)(cid:6)(cid:12)(cid:12)(cid:26)(cid:6)(cid:27)(cid:2)(cid:13)(cid:8)(cid:28)(cid:11)(cid:13)(cid:15)|(cid:2)(cid:15)(cid:19)(cid:6)(cid:15)
(cid:19)(cid:6)(cid:9)(cid:2)(cid:7)(cid:6)(cid:15)(cid:8)(cid:13)(cid:16)(cid:6)(cid:27)(cid:27)(cid:18)(cid:2)(cid:6)(cid:17)(cid:17)(cid:8)(cid:14)(cid:15)(cid:8)(cid:25)(cid:4)(cid:2)(cid:11)(cid:13)(cid:2)(cid:16)(cid:9)(cid:2)(cid:13)(cid:8)(cid:6)(cid:9)(cid:11)(cid:12)(cid:6)-(cid:27)(cid:18)(cid:2)(cid:27)(cid:16)?(cid:8)(cid:27)(cid:18)(cid:2)(cid:15)(cid:11)(cid:2)(cid:7)(cid:6)(cid:15)(cid:8)(cid:13)(cid:16)(cid:6)(cid:27)(cid:27)(cid:18)(cid:2)(cid:6)(cid:17)(cid:17)(cid:8)(cid:14)(cid:15)(cid:4)(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:13)(cid:8)@(cid:16)(cid:9)(cid:15)(cid:13)(cid:6)(cid:12)(cid:15)~(cid:9)(cid:2)(cid:16)(cid:12)(cid:15)(cid:8)(cid:13)(cid:12)(cid:6)(cid:27)(cid:2)(cid:14)(cid:11)(cid:12)(cid:15)(cid:13)(cid:11)(cid:27)(cid:2)(cid:11)(cid:23)(cid:8)(cid:13)(cid:2)(cid:17)(cid:16)(cid:12)(cid:6)(cid:12)(cid:14)(cid:16)(cid:6)(cid:27)
(cid:13)(cid:8)(cid:28)(cid:11)(cid:13)(cid:15)(cid:16)(cid:12)@<(cid:2)(cid:6)(cid:12)(cid:25)

{(cid:22)

(cid:3)(cid:2)(cid:19)(cid:6)(cid:23)(cid:8)(cid:2)(cid:25)(cid:16)(cid:9)(cid:14)(cid:27)(cid:11)(cid:9)(cid:8)(cid:25)(cid:4)(cid:2)-(cid:6)(cid:9)(cid:8)(cid:25)(cid:2)(cid:11)(cid:12)(cid:2)(cid:7)(cid:18)(cid:2)(cid:7)(cid:11)(cid:9)(cid:15)(cid:2)(cid:13)(cid:8)(cid:14)(cid:8)(cid:12)(cid:15)(cid:2)(cid:8)(cid:23)(cid:6)(cid:27)(cid:26)(cid:6)(cid:15)(cid:16)(cid:11)(cid:12)(cid:2)(cid:11)(cid:17)(cid:2)(cid:16)(cid:12)(cid:15)(cid:8)(cid:13)(cid:12)(cid:6)(cid:27)(cid:2)(cid:14)(cid:11)(cid:12)(cid:15)(cid:13)(cid:11)(cid:27)(cid:2)(cid:11)(cid:23)(cid:8)(cid:13)(cid:2)(cid:17)(cid:16)(cid:12)(cid:6)(cid:12)(cid:14)(cid:16)(cid:6)(cid:27)(cid:2)(cid:13)(cid:8)(cid:28)(cid:11)(cid:13)(cid:15)(cid:16)(cid:12)@(cid:4)(cid:2)(cid:15)(cid:11)(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:13)(cid:8)@(cid:16)(cid:9)(cid:15)(cid:13)(cid:6)(cid:12)(cid:15)~(cid:9)(cid:2)(cid:6)(cid:26)(cid:25)(cid:16)(cid:15)(cid:11)(cid:13)(cid:9)
(cid:6)(cid:12)(cid:25)(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:6)(cid:26)(cid:25)(cid:16)(cid:15)(cid:2)(cid:14)(cid:11)(cid:7)(cid:7)(cid:16)(cid:15)(cid:15)(cid:8)(cid:8)(cid:2)(cid:11)(cid:17)(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:13)(cid:8)@(cid:16)(cid:9)(cid:15)(cid:13)(cid:6)(cid:12)(cid:15)~(cid:9)(cid:2)-(cid:11)(cid:6)(cid:13)(cid:25)(cid:2)(cid:11)(cid:17)(cid:2)(cid:25)(cid:16)(cid:13)(cid:8)(cid:14)(cid:15)(cid:11)(cid:13)(cid:9)(cid:2)\(cid:11)(cid:13)(cid:2)(cid:28)(cid:8)(cid:13)(cid:9)(cid:11)(cid:12)(cid:9)(cid:2)(cid:28)(cid:8)(cid:13)(cid:17)(cid:11)(cid:13)(cid:7)(cid:16)(cid:12)@(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:8)(cid:127)(cid:26)(cid:16)(cid:23)(cid:6)(cid:27)(cid:8)(cid:12)(cid:15)(cid:2)(cid:17)(cid:26)(cid:12)(cid:14)(cid:15)(cid:16)(cid:11)(cid:12)(cid:9)|(cid:20)

\(cid:6)| _(cid:27)(cid:27)(cid:2)(cid:9)(cid:16)@(cid:12)(cid:16)(cid:17)(cid:16)(cid:14)(cid:6)(cid:12)(cid:15)(cid:2)(cid:25)(cid:8)(cid:17)(cid:16)(cid:14)(cid:16)(cid:8)(cid:12)(cid:14)(cid:16)(cid:8)(cid:9)(cid:2)(cid:6)(cid:12)(cid:25)(cid:2)(cid:7)(cid:6)(cid:15)(cid:8)(cid:13)(cid:16)(cid:6)(cid:27)(cid:2)(cid:24)(cid:8)(cid:6)?(cid:12)(cid:8)(cid:9)(cid:9)(cid:8)(cid:9)(cid:2)(cid:16)(cid:12)(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:25)(cid:8)(cid:9)(cid:16)@(cid:12)(cid:2)(cid:11)(cid:13)(cid:2)(cid:11)(cid:28)(cid:8)(cid:13)(cid:6)(cid:15)(cid:16)(cid:11)(cid:12)(cid:2)(cid:11)(cid:17)(cid:2)(cid:16)(cid:12)(cid:15)(cid:8)(cid:13)(cid:12)(cid:6)(cid:27)(cid:2)(cid:14)(cid:11)(cid:12)(cid:15)(cid:13)(cid:11)(cid:27)(cid:2)(cid:11)(cid:23)(cid:8)(cid:13)(cid:2)(cid:17)(cid:16)(cid:12)(cid:6)(cid:12)(cid:14)(cid:16)(cid:6)(cid:27)
(cid:13)(cid:8)(cid:28)(cid:11)(cid:13)(cid:15)(cid:16)(cid:12)@(cid:2)(cid:24)(cid:19)(cid:16)(cid:14)(cid:19)(cid:2)(cid:6)(cid:13)(cid:8)(cid:2)(cid:13)(cid:8)(cid:6)(cid:9)(cid:11)(cid:12)(cid:6)-(cid:27)(cid:18)(cid:2)(cid:27)(cid:16)?(cid:8)(cid:27)(cid:18)(cid:2)(cid:15)(cid:11)(cid:2)(cid:6)(cid:25)(cid:23)(cid:8)(cid:13)(cid:9)(cid:8)(cid:27)(cid:18)(cid:2)(cid:6)(cid:17)(cid:17)(cid:8)(cid:14)(cid:15)(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:13)(cid:8)@(cid:16)(cid:9)(cid:15)(cid:13)(cid:6)(cid:12)(cid:15)~(cid:9)(cid:2)(cid:6)-(cid:16)(cid:27)(cid:16)(cid:15)(cid:18)(cid:2)(cid:15)(cid:11)(cid:2)(cid:13)(cid:8)(cid:14)(cid:11)(cid:13)(cid:25)(cid:4)(cid:2)(cid:28)(cid:13)(cid:11)(cid:14)(cid:8)(cid:9)(cid:9)(cid:4)(cid:2)(cid:9)(cid:26)(cid:7)(cid:7)(cid:6)(cid:13)(cid:16)(cid:130)(cid:8)(cid:2)(cid:6)(cid:12)(cid:25)
(cid:13)(cid:8)(cid:28)(cid:11)(cid:13)(cid:15)(cid:2)(cid:17)(cid:16)(cid:12)(cid:6)(cid:12)(cid:14)(cid:16)(cid:6)(cid:27)(cid:2)(cid:16)(cid:12)(cid:17)(cid:11)(cid:13)(cid:7)(cid:6)(cid:15)(cid:16)(cid:11)(cid:12)<(cid:2)(cid:6)(cid:12)(cid:25)

\-| _(cid:12)(cid:18)(cid:2)(cid:17)(cid:13)(cid:6)(cid:26)(cid:25)(cid:4)(cid:2)(cid:24)(cid:19)(cid:8)(cid:15)(cid:19)(cid:8)(cid:13)(cid:2)(cid:11)(cid:13)(cid:2)(cid:12)(cid:11)(cid:15)(cid:2)(cid:7)(cid:6)(cid:15)(cid:8)(cid:13)(cid:16)(cid:6)(cid:27)(cid:4)(cid:2)(cid:15)(cid:19)(cid:6)(cid:15)(cid:2)(cid:16)(cid:12)(cid:23)(cid:11)(cid:27)(cid:23)(cid:8)(cid:9)(cid:2)(cid:7)(cid:6)(cid:12)(cid:6)@(cid:8)(cid:7)(cid:8)(cid:12)(cid:15)(cid:2)(cid:11)(cid:13)(cid:2)(cid:11)(cid:15)(cid:19)(cid:8)(cid:13)(cid:2)(cid:8)(cid:7)(cid:28)(cid:27)(cid:11)(cid:18)(cid:8)(cid:8)(cid:9)(cid:2)(cid:24)(cid:19)(cid:11)(cid:2)(cid:19)(cid:6)(cid:23)(cid:8)(cid:2)(cid:6)(cid:2)(cid:9)(cid:16)@(cid:12)(cid:16)(cid:17)(cid:16)(cid:14)(cid:6)(cid:12)(cid:15)(cid:2)(cid:13)(cid:11)(cid:27)(cid:8)(cid:2)(cid:16)(cid:12)(cid:2)(cid:15)(cid:19)(cid:8)

(cid:13)(cid:8)@(cid:16)(cid:9)(cid:15)(cid:13)(cid:6)(cid:12)(cid:15)~(cid:9)(cid:2)(cid:16)(cid:12)(cid:15)(cid:8)(cid:13)(cid:12)(cid:6)(cid:27)(cid:2)(cid:14)(cid:11)(cid:12)(cid:15)(cid:13)(cid:11)(cid:27)(cid:2)(cid:11)(cid:23)(cid:8)(cid:13)(cid:2)(cid:17)(cid:16)(cid:12)(cid:6)(cid:12)(cid:14)(cid:16)(cid:6)(cid:27)(cid:2)(cid:13)(cid:8)(cid:28)(cid:11)(cid:13)(cid:15)(cid:16)(cid:12)@(cid:22)

(cid:2)

}(cid:6)(cid:15)(cid:8)(cid:20) (cid:29)(cid:8)-(cid:13)(cid:26)(cid:6)(cid:13)(cid:18)(cid:2)==(cid:4)(cid:2)=(cid:30)(cid:21)(cid:131)

>(cid:18)(cid:20)

(cid:134)(cid:9)(cid:134)(cid:2)‘(cid:8)-(cid:8)(cid:14)(cid:14)(cid:6)(cid:2)(cid:135)(cid:22)(cid:2)(cid:136)(cid:27)(cid:6)(cid:13)(cid:18)
‘(cid:8)-(cid:8)(cid:14)(cid:14)(cid:6)(cid:2)(cid:135)(cid:22)(cid:2)(cid:136)(cid:27)(cid:6)(cid:13)(cid:18)
(cid:2)(cid:3)(cid:4)(cid:5)(cid:6)(cid:7)(cid:23)(cid:4)(cid:18)(cid:20)(cid:18)(cid:10)(cid:4)(cid:20)(cid:21)(cid:7)(cid:14)(cid:6)(cid:6)(cid:4)(cid:10)(cid:5)(cid:15)(cid:7)(cid:16)(cid:17)(cid:15)(cid:4)(cid:18)(cid:10)(cid:4)(cid:19)(cid:20)(cid:21)(cid:7)(cid:23)(cid:4)(cid:18)(cid:20)(cid:18)(cid:10)(cid:4)(cid:20)(cid:21)(cid:7)(cid:14)(cid:6)(cid:6)(cid:4)(cid:10)(cid:5)(cid:15)(cid:22)

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(cid:2)
(cid:137)(cid:26)(cid:13)(cid:9)(cid:26)(cid:6)(cid:12)(cid:15)(cid:2)(cid:15)(cid:11)(cid:2)(cid:9)(cid:8)(cid:14)(cid:15)(cid:16)(cid:11)(cid:12)(cid:2)(cid:138)(cid:30)(cid:139)(cid:2)(cid:11)(cid:17)(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:135)(cid:6)(cid:13)-(cid:6)(cid:12)(cid:8)(cid:9)(cid:31)(cid:140)^(cid:27)(cid:8)(cid:18)(cid:2)_(cid:14)(cid:15)(cid:2)(cid:11)(cid:17)(cid:2)=(cid:30)(cid:30)=(cid:2)\(cid:9)(cid:26)-(cid:9)(cid:8)(cid:14)(cid:15)(cid:16)(cid:11)(cid:12)(cid:9)(cid:2)\(cid:6)|(cid:2)(cid:6)(cid:12)(cid:25)(cid:2)\-|(cid:2)(cid:11)(cid:17)(cid:2)(cid:135)(cid:8)(cid:14)(cid:15)(cid:16)(cid:11)(cid:12)(cid:2)(cid:21)Z{(cid:30)(cid:4)(cid:2)(cid:136)(cid:19)(cid:6)(cid:28)(cid:15)(cid:8)(cid:13)(cid:2)(cid:139)Z(cid:2)(cid:11)(cid:17)(cid:2)(cid:143)(cid:16)(cid:15)(cid:27)(cid:8)

(cid:21)(cid:131)(cid:4)(cid:2)(cid:145)(cid:12)(cid:16)(cid:15)(cid:8)(cid:25)(cid:2)(cid:135)(cid:15)(cid:6)(cid:15)(cid:8)(cid:9)(cid:2)(cid:136)(cid:11)(cid:25)(cid:8)|(cid:4)(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:26)(cid:12)(cid:25)(cid:8)(cid:13)(cid:9)(cid:16)@(cid:12)(cid:8)(cid:25)(cid:2)(cid:11)(cid:17)(cid:17)(cid:16)(cid:14)(cid:8)(cid:13)(cid:2)(cid:11)(cid:17)(cid:2)+(cid:27)(cid:11)-(cid:6)(cid:27)(cid:9)(cid:15)(cid:6)(cid:13)(cid:4)(cid:2)(cid:3)(cid:12)(cid:14)(cid:22)(cid:2)\(cid:15)(cid:19)(cid:8)(cid:2)(cid:2)(cid:136)(cid:11)(cid:7)(cid:28)(cid:6)(cid:12)(cid:18)(cid:147)|(cid:4)(cid:2)(cid:25)(cid:11)(cid:8)(cid:9)(cid:2)(cid:19)(cid:8)(cid:13)(cid:8)-(cid:18)(cid:2)(cid:14)(cid:8)(cid:13)(cid:15)(cid:16)(cid:17)(cid:18)(cid:2)(cid:15)(cid:19)(cid:6)(cid:15)(cid:20)

(cid:2)

(cid:143)(cid:19)(cid:16)(cid:9)(cid:2)(cid:6)(cid:12)(cid:12)(cid:26)(cid:6)(cid:27)(cid:2)(cid:13)(cid:8)(cid:28)(cid:11)(cid:13)(cid:15)(cid:2)(cid:11)(cid:12)(cid:2)(cid:29)(cid:11)(cid:13)(cid:7)(cid:2)(cid:21)(cid:30)(cid:31)!(cid:2)(cid:17)(cid:11)(cid:13)(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:18)(cid:8)(cid:6)(cid:13)(cid:2)(cid:8)(cid:12)(cid:25)(cid:8)(cid:25)(cid:2)}(cid:8)(cid:14)(cid:8)(cid:7)-(cid:8)(cid:13)(cid:2)Z(cid:21)(cid:4)(cid:2)=(cid:30)(cid:21)(cid:148)(cid:2)(cid:11)(cid:17)(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:136)(cid:11)(cid:7)(cid:28)(cid:6)(cid:12)(cid:18)(cid:2)(cid:17)(cid:26)(cid:27)(cid:27)(cid:18)(cid:2)(cid:14)(cid:11)(cid:7)(cid:28)(cid:27)(cid:16)(cid:8)(cid:9)(cid:2)(cid:24)(cid:16)(cid:15)(cid:19)(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:13)(cid:8)(cid:127)(cid:26)(cid:16)(cid:13)(cid:8)(cid:7)(cid:8)(cid:12)(cid:15)(cid:9)
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(cid:134)(cid:9)(cid:134)(cid:2)(cid:5)(cid:6)(cid:7)(cid:8)(cid:9)(cid:2)(cid:10)(cid:11)(cid:12)(cid:13)(cid:11)(cid:8)(cid:2)(cid:3)(cid:3)(cid:3)
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(cid:2)
(cid:137)(cid:26)(cid:13)(cid:9)(cid:26)(cid:6)(cid:12)(cid:15)(cid:2)(cid:15)(cid:11)(cid:2)(cid:9)(cid:8)(cid:14)(cid:15)(cid:16)(cid:11)(cid:12)(cid:2)(cid:138)(cid:30)(cid:139)(cid:2)(cid:11)(cid:17)(cid:2)(cid:15)(cid:19)(cid:8)(cid:2)(cid:135)(cid:6)(cid:13)-(cid:6)(cid:12)(cid:8)(cid:9)(cid:31)(cid:140)^(cid:27)(cid:8)(cid:18)(cid:2)_(cid:14)(cid:15)(cid:2)(cid:11)(cid:17)(cid:2)=(cid:30)(cid:30)=(cid:2)\(cid:9)(cid:26)-(cid:9)(cid:8)(cid:14)(cid:15)(cid:16)(cid:11)(cid:12)(cid:9)(cid:2)\(cid:6)|(cid:2)(cid:6)(cid:12)(cid:25)(cid:2)\-|(cid:2)(cid:11)(cid:17)(cid:2)(cid:135)(cid:8)(cid:14)(cid:15)(cid:16)(cid:11)(cid:12)(cid:2)(cid:21)Z{(cid:30)(cid:4)(cid:2)(cid:136)(cid:19)(cid:6)(cid:28)(cid:15)(cid:8)(cid:13)(cid:2)(cid:139)Z(cid:2)(cid:11)(cid:17)(cid:2)(cid:143)(cid:16)(cid:15)(cid:27)(cid:8)

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(cid:2)

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(cid:29)(cid:8)-(cid:13)(cid:26)(cid:6)(cid:13)(cid:18)(cid:2)==(cid:4)(cid:2)=(cid:30)(cid:21)(cid:131)

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(cid:134)(cid:9)(cid:134)(cid:2)‘(cid:8)-(cid:8)(cid:14)(cid:14)(cid:6)(cid:2)(cid:135)(cid:22)(cid:2)(cid:136)(cid:27)(cid:6)(cid:13)(cid:18)
‘(cid:8)-(cid:8)(cid:14)(cid:14)(cid:6)(cid:2)(cid:135)(cid:22)(cid:2)(cid:136)(cid:27)(cid:6)(cid:13)(cid:18)
(cid:2)(cid:3)(cid:4)(cid:5)(cid:6)(cid:7)(cid:23)(cid:4)(cid:18)(cid:20)(cid:18)(cid:10)(cid:4)(cid:20)(cid:21)(cid:7)(cid:14)(cid:6)(cid:6)(cid:4)(cid:10)(cid:5)(cid:15)(cid:7)(cid:16)(cid:17)(cid:15)(cid:4)(cid:18)(cid:10)(cid:4)(cid:19)(cid:20)(cid:21)(cid:7)(cid:23)(cid:4)(cid:18)(cid:20)(cid:18)(cid:10)(cid:4)(cid:20)(cid:21)(cid:7)(cid:14)(cid:6)(cid:6)(cid:4)(cid:10)(cid:5)(cid:15)(cid:22)

Stock Performance Graph

The  following  graph  shows  a  comparison  from  December  31,  2012  through  December  31,  2017  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,  2012.  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.

Globalstar, Inc. Common Stock Performance Graph

$1,000

$900

$800

$700

$600

$500

$400

$300

$200

$100

$-

12/31/2012

12/31/2013

12/31/2014

12/31/2015

12/31/2016

12/31/2017

Globalstar, Inc.

S&P 500 Stock Index

Nasdaq Telecommunications Index

Dow Jones Industrial Average Index

16MAR201809354002

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(cid:68)(cid:69)(cid:82)(cid:89)(cid:72)(cid:17)(cid:3)

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(cid:50)(cid:68)(cid:78)(cid:3)(cid:37)(cid:85)(cid:82)(cid:82)(cid:78)(cid:15)(cid:3)(cid:44)(cid:47)(cid:3)

(cid:47)(cid:72)(cid:74)(cid:68)(cid:79)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:86)(cid:72)(cid:79)(cid:3)
(cid:55)(cid:68)(cid:73)(cid:87)(cid:3)(cid:54)(cid:87)(cid:72)(cid:87)(cid:87)(cid:76)(cid:81)(cid:76)(cid:88)(cid:86)(cid:3)(cid:9)(cid:3)(cid:43)(cid:82)(cid:79)(cid:79)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3)(cid:47)(cid:47)(cid:51)(cid:3)(cid:3)
(cid:38)(cid:76)(cid:81)(cid:70)(cid:76)(cid:81)(cid:81)(cid:68)(cid:87)(cid:76)(cid:15)(cid:3)(cid:50)(cid:43)(cid:3)

(cid:44)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:82)(cid:85)(cid:3)(cid:53)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)
(cid:46)(cid:92)(cid:79)(cid:72)(cid:3)(cid:51)(cid:76)(cid:70)(cid:78)(cid:72)(cid:81)(cid:86)(cid:3)
Vice President, Strategy and 
Communications

(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:39)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:86)(cid:3)(cid:3)
(cid:45)(cid:68)(cid:80)(cid:72)(cid:86)(cid:3)(cid:48)(cid:82)(cid:81)(cid:85)(cid:82)(cid:72)(cid:3)(cid:44)(cid:44)(cid:44)(cid:3)
Chairman of the Board and 
Chief Executive Officer 

(cid:40)(cid:91)(cid:72)(cid:70)(cid:88)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3)
(cid:45)(cid:68)(cid:80)(cid:72)(cid:86)(cid:3)(cid:48)(cid:82)(cid:81)(cid:85)(cid:82)(cid:72)(cid:3)(cid:44)(cid:44)(cid:44)(cid:3)
Chairman of the Board and 
Chief Executive Officer

(cid:53)(cid:72)(cid:69)(cid:72)(cid:70)(cid:70)(cid:68)(cid:3)(cid:54)(cid:17)(cid:3)(cid:38)(cid:79)(cid:68)(cid:85)(cid:92)(cid:3)
Vice President, Chief Financial 
Officer

(cid:47)(cid:17) (cid:37)(cid:68)(cid:85)(cid:69)(cid:72)(cid:72)(cid:3)(cid:51)(cid:82)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:44)(cid:57)
General Counsel and Vice
President, Regulatory Affairs

(cid:39)(cid:68)(cid:89)(cid:76)(cid:71)(cid:3)(cid:37)(cid:17)(cid:3)(cid:46)(cid:68)(cid:74)(cid:68)(cid:81)(cid:3)
President, Chief Operating 
Officer

(cid:53)(cid:76)(cid:70)(cid:75)(cid:68)(cid:85)(cid:71)(cid:3)(cid:54)(cid:17)(cid:3)(cid:53)(cid:82)(cid:69)(cid:72)(cid:85)(cid:87)(cid:86)(cid:3)
Corporate Secretary 

(cid:38)(cid:82)(cid:80)(cid:80)(cid:82)(cid:81)(cid:3)(cid:54)(cid:87)(cid:82)(cid:70)(cid:78)(cid:3)(cid:3)
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(cid:85)(cid:72)(cid:70)(cid:82)(cid:85)(cid:71)(cid:17)(cid:3)

(cid:28)(cid:19)

(cid:58)(cid:76)(cid:79)(cid:79)(cid:76)(cid:68)(cid:80)(cid:3)(cid:36)(cid:17)(cid:3)(cid:43)(cid:68)(cid:86)(cid:79)(cid:72)(cid:85)(cid:3)
Director
Ataraxis Biosciences and 
Rubicon Ltd. 

(cid:45)(cid:82)(cid:75)(cid:81)(cid:3)(cid:53)(cid:17)(cid:3)(cid:48)(cid:17)(cid:3)(cid:46)(cid:81)(cid:72)(cid:88)(cid:72)(cid:85)(cid:3)
President
JKC Consulting LLC 
(Communications and 
Technology Consulting) 

(cid:45)(cid:68)(cid:80)(cid:72)(cid:86)(cid:3)(cid:41)(cid:17)(cid:3)(cid:47)(cid:92)(cid:81)(cid:70)(cid:75)(cid:3)
Managing Partner (cid:3)
Thermo Capital Partners  
(Private Equity Investment) 
Executive Chairman  
Fiberlight LLC    
(Fiber-Optic
Telecommunications) 

(cid:45)(cid:17) (cid:51)(cid:68)(cid:87)(cid:85)(cid:76)(cid:70)(cid:78)(cid:3)(cid:48)(cid:70)(cid:44)(cid:81)(cid:87)(cid:92)(cid:85)(cid:72)
Chairman and Chief Executive
Officer
ET Water
(Commercial Irrigation)

(cid:53)(cid:76)(cid:70)(cid:75)(cid:68)(cid:85)(cid:71)(cid:3)(cid:54)(cid:17)(cid:3)(cid:53)(cid:82)(cid:69)(cid:72)(cid:85)(cid:87)(cid:86)(cid:3)
VP & General Counsel 
Thermo Development, Inc.(cid:3)
(Management Firm) 

(cid:46)(cid:72)(cid:81)(cid:81)(cid:72)(cid:87)(cid:75)(cid:3)(cid:48)(cid:17)(cid:3)(cid:60)(cid:82)(cid:88)(cid:81)(cid:74)(cid:3)
Chief Executive Officer
B. Riley Principal Investments
(Financial Services and M&A)
Former President and Chief
Executive Officer
Lightbridge Communications
Corporation
(Telecommunications Services)

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