Murphy Oil
MUR
#2855
Rank
$5.64 B
Marketcap
$39.39
Share price
-4.51%
Change (1 day)
42.77%
Change (1 year)

Murphy Oil - 10-Q quarterly report FY


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UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-Q

(Mark one)
[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended JUNE 30, 1997

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 1-8590


MURPHY OIL CORPORATION
(Exact name of registrant as specified in its charter)


DELAWARE 71-0361522
(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification Number)


200 PEACH STREET
P. O. BOX 7000, EL DORADO, ARKANSAS 71731-7000
(Address of principal executive offices) (Zip Code)


(870) 862-6411
(Registrant's telephone number, including area code)


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.

[X] Yes [ ] No


Number of shares of Common Stock, $1.00 par value, outstanding at June 30,
1997 was 44,877,167.
==============================================================================
PART I - FINANCIAL INFORMATION

Murphy Oil Corporation and Consolidated Subsidiaries
CONSOLIDATED BALANCE SHEETS
(Thousands of dollars)
<TABLE>
<CAPTION>
(unaudited)
June 30, December 31,
1997 1996
--------- ----------
<S> <C> <C>
ASSETS
Current assets
Cash and cash equivalents $ 29,237 109,707
Accounts receivable, less allowance for
doubtful accounts of $15,312 in 1997 and
$15,267 in 1996 244,009 319,661
Inventories
Crude oil and raw materials 40,989 42,811
Finished products 56,312 44,310
Materials and supplies 41,392 44,234
Prepaid expenses 28,290 29,820
Deferred income taxes 17,427 19,626
--------- ---------
Total current assets 457,656 610,169

Property, plant, and equipment, at cost less
accumulated depreciation, depletion, and
amortization of $2,648,700 in 1997 and
$2,573,606 in 1996 1,626,815 1,556,830
Deferred charges and other assets 71,089 76,787
--------- ---------
$2,155,560 2,243,786
========= =========

LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities
Current maturities of long-term obligations $ 15,663 13,635
Accounts payable and accrued liabilities 366,881 503,013
Income taxes 33,577 37,393
--------- ---------
Total current liabilities 416,121 554,041

Notes payable and capitalized lease obligations 49,231 20,871
Nonrecourse debt of a subsidiary 180,319 180,957
Deferred income taxes 141,468 127,319
Reserve for dismantlement costs 154,575 152,528
Reserve for major repairs 30,877 29,776
Deferred credits and other liabilities 133,725 150,816

Stockholders' equity
Capital stock
Cumulative Preferred Stock, par $100, authorized
400,000 shares, none issued - -
Common Stock, par $1.00, authorized 80,000,000
shares, issued 48,775,314 shares 48,775 48,775
Capital in excess of par value 509,085 509,008
Retained earnings 579,712 550,699
Currency translation adjustments 14,679 22,573
Unamortized restricted stock awards (1,115) (1,298)
Treasury stock, 3,898,147 shares of
Common Stock in 1997, 3,912,971 shares
in 1996, at cost (101,892) (102,279)
--------- ---------
Total stockholders' equity 1,049,244 1,027,478
--------- ---------
$2,155,560 2,243,786
========= =========
</TABLE>

See Notes to Consolidated Financial Statements, page 4.

The Exhibit Index is on page 13.

1
Murphy Oil Corporation and Consolidated Subsidiaries
CONSOLIDATED STATEMENTS OF INCOME (Unaudited)
(Thousands of dollars, except per share amounts)
<TABLE>
<CAPTION>
Three Months Ended Six Months Ended
June 30, June 30,
------------------ ------------------
1997 1996* 1997 1996*
------- ------- ------- -------
<S> <C> <C> <C> <C>
REVENUES
Sales $ 494,118 482,606 987,607 886,444
Other operating revenues 12,255 14,504 25,938 26,069
Interest, income from equity
companies, and other nonoperating
revenues 1,351 1,435 2,495 2,974
------- ------- --------- -------
Total revenues 507,724 498,545 1,016,040 915,487
------- ------- --------- -------

COSTS AND EXPENSES
Crude oil, products, and related
operating expenses 376,197 384,640 739,467 689,397
Exploration expenses, including
undeveloped lease amortization 23,224 13,190 51,774 24,861
Selling and general expenses 14,726 15,037 29,031 29,531
Depreciation, depletion, and
amortization 50,783 44,471 99,508 92,022
Interest expense 3,030 3,132 5,944 6,317
Interest capitalized (3,003) (2,379) (5,899) (4,546)
------- ------- --------- -------
Total costs and expenses 464,957 458,091 919,825 837,582
------- ------- --------- -------

Income from continuing operations
before income taxes 42,767 40,454 96,215 77,905
Federal and state income taxes 10,369 6,477 21,340 15,164
Foreign income taxes 4,842 9,215 16,703 17,653
------- ------- --------- -------
Income from continuing
operations 27,556 24,762 58,172 45,088

DISCONTINUED FARM, TIMBER, AND
REAL ESTATE OPERATIONS
Income from discontinued operations - 3,310 - 6,998
------- ------- --------- -------

NET INCOME $ 27,556 28,072 58,172 52,086
======= ======= ========= =======

Average Common shares
outstanding 44,960,634 44,922,887 44,960,606 44,912,798

Income per Common share
Continuing operations $ .61 .55 1.29 1.00
Discontinued operations - .07 - .16
------- ------- --------- -------
Net income $ .61 .62 1.29 1.16
======= ======= ========= =======

Cash dividends per Common share $ .325 .325 .65 .65
======= ======= ========= =======
</TABLE>
*Restated for discontinued operations.

See Notes to Consolidated Financial Statements, page 4.

2
Murphy Oil Corporation and Consolidated Subsidiaries
CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited)
(Thousands of dollars)
<TABLE>
<CAPTION>
Six Months Ended
June 30,
-----------------
1997 1996*
------- -------
<S> <C> <C>
OPERATING ACTIVITIES
Income from continuing operations $ 58,172 45,088
Adjustments to reconcile above income to net cash
provided by operating activities
Depreciation, depletion, and amortization 99,508 92,022
Provision for major repairs 11,303 12,588
Expenditures for major repairs and dismantlement costs (10,977) (7,391)
Exploratory expenditures charged against income 46,626 20,040
Amortization of undeveloped leases 5,148 4,821
Deferred and noncurrent income taxes 11,574 7,258
Pretax gains from disposition of assets (3,225) (1,292)
Other - net 2,690 322
------- -------
220,819 173,456
Net (increase) decrease in operating working
capital other than cash and cash equivalents (67,905) 10,630
Other adjustments related to continuing operations (9,192) 6,137
------- -------
Net cash provided by continuing operations 143,722 190,223
Net cash provided by discontinued operations - 8,558
------- -------
Net cash provided by operating activities 143,722 198,781
------- -------

INVESTING ACTIVITIES
Capital expenditures requiring cash (228,807) (176,698)
Proceeds from sale of property, plant, and equipment 5,553 5,475
Other continuing operations - net 191 748
Investing activities of discontinued operations - (5,999)
------- -------
Net cash required by investing activities (223,063) (176,474)
------- -------

FINANCING ACTIVITIES
Increase (decrease) in notes payable and capitalized
lease obligations 28,360 (2)
Increase in nonrecourse debt of a subsidiary 1,390 4,433
Cash dividends paid (29,159) (29,143)
------- -------
Net cash provided (required) by financing
activities 591 (24,712)
------- -------

Effect of exchange rate changes on cash and
cash equivalents (1,720) 114
------- -------

Net decrease in cash and cash equivalents (80,470) (2,291)
Decrease applicable to discontinued operations - 901
------- -------
Net decrease in cash and cash equivalents of
continuing operations (80,470) (1,390)
Cash and cash equivalents of continuing
operations at January 1 109,707 60,853
------- -------

Cash and cash equivalents of continuing
operations at June 30 $ 29,237 59,463
======= =======

SUPPLEMENTAL DISCLOSURES OF CASH FLOW ACTIVITIES
Cash income taxes paid, net of refunds $ 37,639 16,148

Interest paid, net of amounts capitalized (1,621) 621

*Restated for discontinued operations.
</TABLE>
See Notes to Consolidated Financial Statements, page 4.

3
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

These notes are an integral part of the financial statements of Murphy Oil
Corporation and Consolidated Subsidiaries (Murphy/the Company) on pages 1
through 3 of this report on Form 10-Q.

NOTE A - INTERIM FINANCIAL STATEMENTS

The consolidated financial statements of the Company presented herein have not
been audited by independent auditors, except for the Consolidated Balance
Sheet at December 31, 1996. In the opinion of the Company's management, the
unaudited financial statements presented herein include all adjustments
(consisting only of normal, recurring accruals) necessary to present fairly
the Company's financial position at June 30, 1997, and the results of
operations and cash flows for the three-month and six-month periods ended June
30, 1997 and 1996, in conformity with generally accepted accounting
principles.

Financial statements and notes to consolidated financial statements included
in this report on Form 10-Q should be read in conjunction with the Company's
1996 Annual Report on Form 10-K, as certain notes and other pertinent
information have been abbreviated in or omitted from this report. Financial
results for the six months ended June 30, 1997 are not necessarily indicative
of future results.

NOTE B - DISCONTINUED OPERATIONS

On December 31, 1996, Murphy completed a tax-free spin-off to its stockholders
of all common stock of its wholly owned farm, timber, and real estate
subsidiary Deltic Farm & Timber Co., Inc. (reincorporated as "Deltic Timber
Corporation"). The spin-off resulted in a net charge of $172.6 million to
"Retained Earnings" in 1996. As a result of the transaction, activities of
the farm, timber, and real estate segment have been accounted for as
discontinued operations, with prior periods restated. Selected operating
results for these activities, presented as net amounts in the Consolidated
Statements of Income for the three-month and six-month periods ended June 30,
1996 were as follows.
<TABLE>
<CAPTION>

----------------------------------------------------------------------
Periods Ended June 30, 1996
----------------------------------------------------------------------
Three Six
(Millions of dollars, except per share amounts) Months Months
----------------------------------------------------------------------
<S> <C> <C>
Revenues. . . . . . . . . . . . . . . . . . . . . $19.8 40.1
Income tax provisions . . . . . . . . . . . . . . 2.1 4.5
Income from discontinued operations . . . . . . . 3.3 7.0
Income from discontinued operations per share . . .07 .16
</TABLE>

NOTE C - ENVIRONMENTAL CONTINGENCIES

The Company's worldwide operations are subject to numerous laws and
regulations intended to protect the environment and/or impose remedial
obligations. In addition, the Company is involved in personal injury and
property damage claims, allegedly caused by exposure to or by the release or
disposal of materials manufactured or used in the Company's operations. The
Company operates or has previously operated certain sites or facilities,
including refineries, oil and gas fields, service stations, and terminals, for
which known or potential obligations for environmental remediation exist.

Under the Company's accounting policies, liabilities for environmental
obligations are recorded when such obligations are probable and the cost can
be reasonably estimated. If there is a range of reasonably estimated costs,
the most likely amount will be recorded, or if no amount is most likely, the
minimum of the range. Recorded liabilities are reviewed quarterly and
adjusted as needed. Actual cash expenditures often occur a number of years
following recognition of the liabilities.

The Company's reserve for remedial obligations, which is included in "Deferred
Credits and Other Liabilities" in the Consolidated Balance Sheets, contains
certain amounts that are based on anticipated regulatory approval for proposed
remediation of former refinery waste sites. If regulatory authorities require
more costly alternatives than the proposed processes, future expenditures
could exceed the amount reserved by up to an estimated $3 million.

4
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (CONTD.)

NOTE C - ENVIRONMENTAL CONTINGENCIES (CONTD.)

The Company is currently identified by the U.S. Environmental Protection
Agency as a Potentially Responsible Party (PRP) at four Superfund sites and
has been assigned responsibility by defendants at another Superfund site. The
potential total cost to all parties to perform necessary remedial work at
these sites is substantial; however, current information indicates that the
Company is a "de minimus" party, with assigned or potentially assigned
responsibility of less than two percent at all but one of the sites. At that
site, the Company has not determined either its potentially assigned
responsibility percentage or its potential total remedial cost. Based on
currently available information on one site and the minor percentages involved
on the other sites, the Company does not expect that its related remedial
costs will be material to its financial condition or its results of
operations. Additional information may become known in the future that would
alter this assessment, including any requirement to bear a pro rata share of
costs attributable to nonparticipating PRPs or indications of additional
responsibility by the Company.

Although the Company is not aware of any environmental matters that might have
a material effect on its financial condition, there is the possibility that
expenditures could be required at currently unidentified sites, and new or
revised regulatory requirements could necessitate additional expenditures at
known sites. Such expenditures could materially affect the results of
operations in a future period.

The Company believes that certain environmentally related liabilities and
prior environmental expenditures are either covered by insurance or will be
recovered from other sources. The outcome of potential insurance recoveries
is the subject of ongoing litigation, including the appeal of a judgment
awarded the Company in 1995. Since no assurance can be given that the
judgment will be upheld upon appeal or that recoveries from other sources will
occur, the Company has not recognized a benefit for these potential recoveries
at June 30, 1997.

NOTE D - OTHER CONTINGENCIES

The Company's operations and earnings have been and may be affected by various
other forms of governmental action both in the U.S. and throughout the world.
Examples of such governmental action include, but are by no means limited to:
tax increases and retroactive tax claims; restrictions on production; import
and export controls; price controls; currency controls; allocation of supplies
of crude oil and petroleum products and other goods; expropriation of
property; restrictions and preferences affecting issuance of oil and gas or
mineral leases; laws and regulations intended for the promotion of safety; and
laws and regulations affecting the Company's relationships with employees,
suppliers, customers, stockholders, and others. Because governmental actions
are often motivated by political considerations, may be taken without full
consideration of their consequences, and may be taken in response to actions
of other governments, it is not practical to attempt to predict the likelihood
of such actions, the form the actions may take, or the effect such actions may
have on the Company.

In the normal course of its business activities, the Company is required
under certain contracts with various governmental authorities and others
to provide letters of credit that may be drawn upon if the Company fails to
perform under those contracts. At June 30, 1997, the Company had contingent
liabilities of $11.8 million on outstanding letters of credit and $16 million
under certain financial guarantees.

NOTE E - ACCOUNTING POLICIES FOR CERTAIN DERIVATIVE INSTRUMENTS

Derivative instruments are used by the Company on a limited basis to manage
well-defined risks related to commodity prices, foreign currency exchange
rates, and interest rates. The Company accounts for these instruments as
hedges. To qualify as hedges, the instruments must reduce the exposure to
price, currency, or interest rate risks of assets, liabilities, or anticipated
transactions. The Company does not hold any derivatives for trading purposes.

5
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (CONTD.)

NOTE E - ACCOUNTING POLICIES FOR CERTAIN DERIVATIVE INSTRUMENTS (CONTD.)

The Company has a crude oil swap agreement, which matures in the third quarter
of 1997, to purchase 500,000 barrels of West Texas Intermediate crude oil at a
specified price per barrel and sell the same commodity at the average market
price during the maturity period. The agreement, to be settled on a net cash
basis, fixes the cost for a portion of the anticipated crude oil feedstock
requirements for the Company's U.S. refining operations. The Company records
a liability related to a swap agreement if the estimated cost of the
anticipated crude oil purchase, including settlement cost of the swap
agreement, exceeds the estimated net realizable value of the related finished
products. Any such liability would be included in "Deferred Credits and Other
Liabilities" in the Consolidated Balance Sheet. The Company records the
operating results associated with a swap agreement in "Crude Oil, Products,
and Related Operating Expenses" in the Consolidated Statement of Income.

The Company also has forward foreign exchange contracts to buy Cdn $56
million, fixing the U.S. dollar costs for certain Canadian dollar denominated
nonrecourse debt. The unrealized difference between the contract exchange
rates and the actual exchange rate at June 30, 1997 is recognized on the
Consolidated Balance Sheet as an adjustment to "Nonrecourse Debt of a
Subsidiary" with an offset to "Cumulative Translation Adjustments." When
these contracts are settled, any adjustment to the difference previously
recorded will be included in the same accounts.

At June 30, 1997, the Company had several five-year interest rate swap
agreements to pay interest at fixed rates on a total principal of US $70
million and to receive interest at a quarterly U.S. dollar LIBOR rate. These
contracts reduce the interest rate risk on certain U.S. dollar denominated
nonrecourse debt of a subsidiary. Cash received or paid at the time of each
quarterly settlement is accounted for as an adjustment of "Interest Expense"
in the Consolidated Statement of Income.

NOTE F - NEW ACCOUNTING STANDARDS

In February 1997, the Financial Accounting Standards Board (FASB) issued
Statement of Financial Accounting Standards (SFAS) No. 128, "Earnings per
Share," effective for periods ending after December 15, 1997. After the
effective date, any prior period earnings per share (EPS) data in subsequent
reports must be restated to conform to the new standard. For the three-month
and six-month periods ended June 30, 1997 and 1996, pro forma diluted EPS as
computed under the provisions of SFAS No. 128 would be the same as the EPS
reported on the Consolidated Statements of Income for these periods. Pro
forma basic EPS would also be the same for the 1996 periods but would be $.01
a share higher than reported for the 1997 periods.

The FASB issued SFAS No. 130, "Reporting Comprehensive Income," in June 1997.
This statement will require the Company to disclose comprehensive income for
all periods reported beginning with the quarter ended March 31, 1998. For the
three-month and six-month periods ended June 30, 1997 and 1996, the Company's
only item of other comprehensive income as defined by SFAS No. 130 relates to
foreign currency translation adjustments. The following table shows the
Company's pro forma comprehensive income for these periods.

<TABLE>
<CAPTION>
- ----------------------------------------------------------------------------
Three Months Ended Six Months Ended
June 30, June 30,
- ----------------------------------------------------------------------------
(Millions of dollars) 1997 1996 1997 1996
- ----------------------------------------------------------------------------
<S> <C> <C> <C> <C>
Net income................................. $27.6 28.1 58.2 52.1
Other comprehensive income - net gain
(loss) from foreign currency
translation, net of taxes................. 5.0 2.5 (7.9) (.1)
- ----------------------------------------------------------------------------
Pro forma comprehensive income $32.6 30.6 50.3 52.0
============================================================================
</TABLE>
6
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (CONTD.)

NOTE G - BUSINESS SEGMENTS (UNAUDITED)
<TABLE>
<CAPTION>
Three Months Ended Three Months Ended
June 30, 1997 June 30, 1996*
- ----------------------------------------------------------------------------
(Millions of dollars) Revenues Income Revenues Income
- ----------------------------------------------------------------------------
<S> <C> <C> <C> <C>
Exploration and production**
United States ...................... $ 62.3 8.8 58.5 14.5
Canada ............................. 34.0 1.9 40.2 8.4
United Kingdom ..................... 26.2 2.2 28.5 1.3
Ecuador ............................ 7.8 2.7 8.8 3.1
Other international ................ .8 (4.2) 2.2 (.3)
- ----------------------------------------------------------------------------
131.1 11.4 138.2 27.0
- ----------------------------------------------------------------------------
Refining, marketing, and transportation
United States ...................... 328.5 13.0 334.2 (.6)
United Kingdom ..................... 61.9 1.7 70.6 (.6)
Canada ............................. 5.8 1.3 5.8 1.4
- ----------------------------------------------------------------------------
396.2 16.0 410.6 .2
- ----------------------------------------------------------------------------
527.3 27.4 548.8 27.2
Intrasegment transfers elimination ... (21.0) - (51.7) -
- ----------------------------------------------------------------------------
506.3 27.4 497.1 27.2
Corporate ............................ 1.4 .2 1.5 (2.4)
- ----------------------------------------------------------------------------
Revenues/income from continuing
operations .......................... 507.7 27.6 498.6 24.8
Income from discontinued operations .. - - - 3.3
- ----------------------------------------------------------------------------
$ 507.7 27.6 498.6 28.1
============================================================================

Six Months Ended Six Months Ended
June 30, 1997 June 30, 1996*
- ----------------------------------------------------------------------------
(Millions of dollars) Revenues Income Revenues Income
- ----------------------------------------------------------------------------
Exploration and production**
United States ...................... $ 130.6 20.9 122.2 28.3
Canada ............................. 78.5 9.1 75.6 12.7
United Kingdom ..................... 60.2 8.3 61.6 7.3
Ecuador ............................ 16.8 5.3 15.4 4.8
Other international ................ 1.1 (7.2) 5.3 (1.7)
- ----------------------------------------------------------------------------
287.2 36.4 280.1 51.4
- ----------------------------------------------------------------------------
Refining, marketing, and transportation
United States ...................... 646.8 18.7 581.2 (3.3)
United Kingdom ..................... 119.1 2.1 141.6 (.8)
Canada ............................. 12.5 3.0 11.0 2.4
- ----------------------------------------------------------------------------
778.4 23.8 733.8 (1.7)
- ----------------------------------------------------------------------------
1,065.6 60.2 1,013.9 49.7
Intrasegment transfers elimination ... (52.1) - (101.4) -
- ----------------------------------------------------------------------------
1,013.5 60.2 912.5 49.7
Corporate ............................ 2.5 (2.0) 3.0 (4.6)
- ----------------------------------------------------------------------------
Revenues/income from continuing
operations .......................... 1,016.0 58.2 915.5 45.1
Income from discontinued operations .. - - - 7.0
- ----------------------------------------------------------------------------
$1,016.0 58.2 915.5 52.1
============================================================================

*Restated for discontinued operations.
**Additional details are presented in the tables on page 11.
</TABLE>

7
MANAGEMENT'S DISCUSSION AND ANALYSIS OF RESULTS OF OPERATIONS AND FINANCIAL
CONDITION

RESULTS OF OPERATIONS

THREE MONTHS ENDED JUNE 30, 1997 COMPARED TO THREE MONTHS ENDED JUNE 30, 1996

Net income for the second quarter of 1997 was $27.6 million, $.61 a share, and
was up 11 percent compared to income from continuing operations in the second
quarter a year ago of $24.8 million, $.55 a share. Net income for the second
quarter of 1996, including the now independent Deltic Timber Corporation,
totaled $28.1 million, $.62 a share. Net cash provided by continuing
operations, excluding changes in noncash working capital items, totaled $107.3
million in the second quarter of 1997, up 18 percent from a year ago.

The Company's worldwide downstream operations earned $16 million in the
current quarter compared to $.2 million a year ago, with U.S. downstream
operations producing the best quarterly results since the second quarter of
1990. Earnings from exploration and production operations were $11.4 million,
down from $27 million in the second quarter of 1996, as lower crude oil sales
prices worldwide, a decline in U.S. natural gas sales prices, and an increase
in exploration expenses more than offset a 40-percent increase in U.S. natural
gas sales volumes.

Exploration and production operations in the U.S. earned $8.8 million compared
to $14.5 million in the second quarter of 1996. Operations in Canada earned
$1.9 million, down from $8.4 million a year ago, U.K. operations earned $2.2
million compared to $1.3 million, and operations in Ecuador earned $2.7
million compared to $3.1 million in the second quarter of 1996. Other
international operations reported a loss of $4.2 million compared to a $.3
million loss a year earlier. The Company's crude oil and condensate sales
prices averaged $18.67 a barrel in the U.S. and $18.29 in the U.K., decreases
of four percent and nine percent, respectively. In Canada, sales prices
averaged $16.99 a barrel for light oil, down 13 percent, and $10.29 for heavy
oil, a decrease of 31 percent. The average sales price for Canadian synthetic
oil was $19.25 a barrel, down seven percent from a year ago. In Ecuador,
sales prices averaged $11.60 a barrel, down 22 percent. Total crude oil and
gas liquids production averaged 54,271 barrels a day compared to 54,925 in the
second quarter of 1996. U.S. production declined seven percent, with the
reduction due to the sale of onshore producing properties in the third quarter
of 1996. In Canada, heavy oil production increased eight percent, while light
oil production was down 17 percent. The Company's net production of synthetic
oil in Canada was essentially unchanged. Production in the U.K. declined
seven percent, while production in Ecuador increased 18 percent. Murphy's
average natural gas sales price in the U.S. was $2.08 a thousand cubic feet
(MCF) in the current quarter compared to $2.36 a year ago. The average
natural gas sales price in Canada increased from $1.01 an MCF to $1.12. Sales
prices averaged $2.50 an MCF in the U.K. compared to $2.57 a year ago. Total
natural gas sales averaged 275 million cubic feet a day compared to 216
million a year ago. Sales of natural gas in the U.S. averaged 221 million
cubic feet a day, up from 158 million in the second quarter of 1996.
Exploration expenses totaled $23.2 million compared to $13.2 million in 1996
and included $2.5 million for a well in Bohai Bay, China. The tables on page
11 provide additional details of the results of exploration and production
operations for the second quarter of each year.

Refining, marketing, and transportation operations in the U.S. earned $13
million compared to a loss of $.6 million a year ago, which included a $2.3
million after-tax benefit related to crude oil swap agreements. Refined
product sales in the U.S. set a quarterly record at 151,791 barrels a day in
the current quarter. Operations in the U.K. earned $1.7 million compared to a
$.6 million loss in the second quarter of 1996. Earnings from purchasing,
transporting, and reselling crude oil in Canada were $1.3 million in the
current quarter compared to $1.4 million in the second quarter of 1996.
Refinery crude runs worldwide were 162,727 barrels a day compared to 164,905
in the second quarter of 1996. Worldwide refined product sales were 179,181
barrels a day, up from 178,251 a year ago.

Corporate functions reflected earnings of $.2 million in the current quarter
compared to a loss of $2.4 million in the second quarter of 1996. In
addition, the Company's net income for the 1996 quarter included earnings of
$3.3 million, $.07 a share, from the discontinued farm, timber, and real
estate operations of Deltic Timber Corporation.

8
MANAGEMENT'S DISCUSSION AND ANALYSIS (CONTD.)

SIX MONTHS ENDED JUNE 30, 1997 COMPARED TO SIX MONTHS ENDED JUNE 30, 1996

For the first six months of 1997, net income totaled $58.2 million, $1.29 a
share, which compares to income from continuing operations of $45.1 million,
$1.00 a share, for the first half of 1996. Net income for the six months
ended June 30, 1996 totaled $52.1 million, $1.16 a share, including income
from the operations of Deltic Timber Corporation.

The 29-percent increase in income from continuing operations was primarily due
to the Company's worldwide downstream operations, which earned $23.8 million
in the first six months of 1997 compared to a loss of $1.7 million in the same
period last year. Earnings from exploration and production operations
decreased $15 million mainly because the effects of higher exploration
expenses, lower U.S. natural gas sales prices, and lower crude oil production
more than offset higher U.S. natural gas sales volumes.

Earnings from exploration and production for the six months ended June 30,
1997 were $36.4 million, down from $51.4 million in 1996. Operations in the
U.S. earned $20.9 million for the first half of 1997 compared to $28.3 million
in the prior period, and Canadian operations earned $9.1 million compared
to $12.7 million in 1996. Increased earnings from the prior year occurred in
the U.K., up $1 million to $8.3 million, and in Ecuador, up $.5 million to
$5.3 million. Other international operations recorded losses of $7.2 million
in the first six months of 1997 and $1.7 million in the 1996 period; the
unfavorable results were primarily due to higher exploration expenses. The
Company's crude oil and condensate sales prices averaged $20.09 a barrel in
the U.S., up seven percent, and $19.43 in the U.K., down two percent. In
Canada, sales prices averaged $18.52 a barrel for light oil, essentially
unchanged from last year; $11.75 for heavy oil, down 11 percent; and $20.68
for synthetic oil, up six percent. The average crude oil sales price in
Ecuador was $12.57 a barrel, down 14 percent. Crude oil and gas liquids
production for the first half of 1997 averaged 54,672 barrels a day compared
to 54,917 during the same period of 1996. Ecuadoran crude oil production was
up 30 percent to 7,490 barrels a day, and Canadian heavy oil production
increased 15 percent to 10,443. U.S. crude oil and gas liquids production of
11,248 barrels a day was down 15 percent primarily due to the sale of onshore
producing properties. In other areas, crude oil and gas liquids production
averaged 4,037 barrels a day for Canadian light oil, down 17 percent; 8,247
for Canadian synthetic crude, unchanged from last year; and 13,207 in the
U.K., down four percent. Natural gas sales prices for the first six months of
1997 averaged $2.39 an MCF in the U.S., down eight percent; $1.45 in Canada,
up 39 percent; and $2.73 in the U.K., up five percent. Total natural gas
sales averaged 260 million cubic feet a day in 1997 compared to 232 million in
1996. Sales of natural gas in the U.S. averaged 201 million cubic feet a day,
up 24 percent. In other areas, average natural gas sales volumes decreased
slightly in Canada and were down six percent in the U.K. Natural gas
production in Spain ceased at the end of 1996. Exploration expenses totaled
$51.8 million for the six months ended June 30, 1997 compared to $24.9 million
a year ago. Exploration expenses were down in the U.K., but were up in the
U.S., Canada, and other international areas. The tables on page 11 provide
additional details of the results of exploration and production operations for
the first half of each year.

Refining, marketing, and transportation operations in the U.S. benefited from
improved margins and earned $18.7 million in the first six months of 1997
compared to a loss of $3.3 million for the same period last year. The U.S.
results included after-tax benefits of $4.1 million in 1997 and $2.3 million
in 1996 related to crude oil swap agreements. Operations in the U.K. earned
$2.1 million in the first half of 1997 compared to a loss of $.8 million in
the prior year. Earnings from purchasing, transporting, and reselling crude
oil in Canada were $3 million in the current year compared to $2.4 million a
year ago. Refinery crude runs worldwide were 157,199 barrels a day compared
to 152,311 a year ago. Worldwide petroleum product sales were 169,478 barrels
a day, up from 163,293 in 1996.

Financial results from corporate functions reflected a loss of $2 million in
the first half of 1997 compared to a loss of $4.6 million a year ago. In
addition, the Company's net income for the six months ended June 30, 1996
included earnings of $7 million, $.16 a share, from the discontinued farm,
timber, and real estate segment.

9
MANAGEMENT'S DISCUSSION AND ANALYSIS (CONTD.)

FINANCIAL CONDITION

Cash provided by continuing operations was $143.7 million for the first six
months of 1997 compared to $190.2 million for the same period in 1996.
Changes in operating working capital other than cash and cash equivalents
required cash of $67.9 million for the first six months of 1997 but provided
cash of $10.6 million for the 1996 period. Cash provided by operating
activities was reduced by expenditures for refinery turnarounds and
abandonment of oil and gas properties totaling $11 million in the current year
and $7.4 million in 1996. Predominant uses of cash in both years were for
capital expenditures (which, including amounts expensed, are summarized in the
following table) and payment of dividends.

<TABLE>
<CAPTION>
-----------------------------------------------------------------------
Six Months Ended June 30,
-----------------------------------------------------------------------
(Millions of dollars) 1997 1996
-----------------------------------------------------------------------
<S> <C> <C>
Exploration and production.......................... $213.9 159.5
Refining, marketing, and transportation............. 14.4 16.7
Corporate........................................... .5 .5
-----------------------------------------------------------------------
$228.8 176.7
=======================================================================
</TABLE>

Working capital at June 30, 1997 was $41.5 million, down $14.6 million from
December 31, 1996. This level of working capital does not fully reflect the
Company's liquidity position, because the lower historical costs assigned to
inventories under LIFO accounting were $90.8 million below current costs
at June 30, 1997.

At June 30, 1997, long-term nonrecourse debt of a subsidiary was $180.3
million, down slightly from December 31, 1996 due to changes in foreign
currency exchange rates. Notes payable and capitalized lease obligations of
$49.2 million were up $28.3 million due to additional borrowing for certain
oil and gas development projects. A summary of capital employed at June 30,
1997 and December 31, 1996 follows.

<TABLE>
<CAPTION>
--------------------------------------------------------------------------
June 30, 1997 December 31, 1996
--------------------------------------------------------------------------
(Millions of dollars) Amount % Amount %
--------------------------------------------------------------------------
<S> <C> <C> <C> <C>
Notes payable and capitalized lease
obligations......................... $ 49.2 4 20.9 2
Nonrecourse debt of a subsidiary..... 180.3 14 180.9 15
Stockholders' equity................. 1,049.2 82 1,027.5 83
--------------------------------------------------------------------------
$ 1,278.7 100 1,229.3 100
==========================================================================
</TABLE>
10
<TABLE>
<CAPTION>
- ----------------------------------------------------------------------------
United Synthetic
United King- Ecua- Oil -
(Millions of dollars) States Canada dom dor Other Canada Total
- ----------------------------------------------------------------------------
THREE MONTHS ENDED
JUNE 30, 1997
<S> <C> <C> <C> <C> <C> <C> <C>
Oil and gas sales and
operating revenues $ 62.3 20.2 26.2 7.8 .8 13.8 131.1
Production costs 11.4 9.6 9.4 2.1 - 8.3 40.8
Depreciation, depletion,
and amortization 20.2 7.2 10.4 2.7 - 1.4 41.9
Exploration expenses
Dry hole costs 8.8 .3 .6 - 2.5 - 12.2
Geological and geophysical
costs 2.9 2.5 .1 - .9 - 6.4
Other costs .6 .1 .5 - .9 - 2.1
- ----------------------------------------------------------------------------
12.3 2.9 1.2 - 4.3 - 20.7
Undeveloped lease
amortization 1.6 .9 - - - - 2.5
- ----------------------------------------------------------------------------
Total exploration
expenses 13.9 3.8 1.2 - 4.3 - 23.2
- ----------------------------------------------------------------------------
Selling and general expenses 3.5 1.3 .3 .1 .5 - 5.7
Income tax provisions
(benefits) 4.5 (.9) 2.7 .2 .2 1.4 8.1
- ----------------------------------------------------------------------------
Results of operations
(excluding corporate
overhead and interest) $ 8.8 (.8) 2.2 2.7 (4.2) 2.7 11.4
============================================================================

THREE MONTHS ENDED
JUNE 30, 1996
Oil and gas sales and
operating revenues $ 58.5 25.4 28.5 8.8 2.2 14.8 138.2
Production costs 12.4 7.0 7.9 3.0 .4 9.1 39.8
Depreciation, depletion, and
amortization 15.2 6.0 9.8 2.4 1.2 1.3 35.9
Exploration expenses
Dry hole costs 3.2 .1 3.7 - - - 7.0
Geological and geophysical
costs .9 .3 .9 - (.2) - 1.9
Other costs .7 .2 .5 - .6 - 2.0
- ----------------------------------------------------------------------------
4.8 .6 5.1 - .4 - 10.9
Undeveloped lease
amortization 1.6 .7 - - - - 2.3
- ----------------------------------------------------------------------------
Total exploration
expenses 6.4 1.3 5.1 - .4 - 13.2
- ----------------------------------------------------------------------------
Selling and general expenses 3.4 1.3 .7 - .4 - 5.8
Income tax provisions 6.6 4.2 3.7 .3 .1 1.6 16.5
- ----------------------------------------------------------------------------
Results of operations
(excluding corporate
overhead and interest) $ 14.5 5.6 1.3 3.1 (.3) 2.8 27.0
============================================================================

SIX MONTHS ENDED
JUNE 30, 1997
Oil and gas sales and
operating revenues $130.6 47.7 60.2 16.8 1.1 30.8 287.2
Production costs 21.7 18.2 18.1 5.6 - 18.1 81.7
Depreciation, depletion,
and amortization 37.2 14.5 21.6 5.4 - 3.0 81.7
Exploration expenses
Dry hole costs 23.6 2.5 .6 - 2.5 - 29.2
Geological and geophysical
costs 5.5 4.6 .2 - 2.8 - 13.1
Other costs 1.1 .3 1.1 - 1.9 - 4.4
- ----------------------------------------------------------------------------
30.2 7.4 1.9 - 7.2 - 46.7
Undeveloped lease
amortization 3.4 1.7 - - - - 5.1
- ----------------------------------------------------------------------------
Total exploration
expenses 33.6 9.1 1.9 - 7.2 - 51.8
- ----------------------------------------------------------------------------
Selling and general expenses 6.6 2.6 1.1 .2 .9 - 11.4
Income tax provisions 10.6 .3 9.2 .3 .2 3.6 24.2
- ----------------------------------------------------------------------------
Results of operations
(excluding corporate
overhead and interest) $ 20.9 3.0 8.3 5.3 (7.2) 6.1 36.4
============================================================================

SIX MONTHS ENDED
JUNE 30, 1996
Oil and gas sales and
operating revenues $122.2 46.3 61.6 15.4 5.3 29.3 280.1
Production costs 25.8 14.1 16.6 5.7 .6 19.1 81.9
Depreciation, depletion,
and amortization 32.0 12.0 21.0 4.3 3.1 2.7 75.1
Exploration expenses
Dry hole costs 5.2 .7 3.7 - - - 9.6
Geological and geophysical
costs 3.4 1.3 1.1 - .6 - 6.4
Other costs 1.4 .3 .8 - 1.6 - 4.1
- ----------------------------------------------------------------------------
10.0 2.3 5.6 - 2.2 - 20.1
Undeveloped lease
amortization 3.4 1.4 - - - - 4.8
- ----------------------------------------------------------------------------
Total exploration
expenses 13.4 3.7 5.6 - 2.2 - 24.9
- ----------------------------------------------------------------------------
Selling and general expenses 6.6 2.6 1.5 .1 .6 - 11.4
Income tax provisions 16.1 5.9 9.6 .5 .5 2.8 35.4
- ----------------------------------------------------------------------------
Results of operations
(excluding corporate
overhead and interest) $ 28.3 8.0 7.3 4.8 (1.7) 4.7 51.4
============================================================================
</TABLE>
11
PART II - OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

The Company and its subsidiaries are engaged in a number of other legal
proceedings, all of which the Company considers routine and incidental to
its business and none of which is material as defined by the rules and
regulations of the U.S. Securities and Exchange Commission.

ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

At the annual meeting of security holders on May 14, 1997, the directors
proposed by management were elected with a tabulation of shares as shown
below.

<TABLE>
<CAPTION>
For Withheld
---------- --------
<S> <C> <C>
B. R. R. Butler 41,476,564 124,724
George S. Dembroski 41,475,532 125,756
Claiborne P. Deming 41,477,061 124,227
H. Rodes Hart 41,476,895 124,393
Vester T. Hughes Jr. 41,476,064 125,224
C. H. Murphy Jr. 41,474,474 126,814
Michael W. Murphy 41,477,061 124,227
R. Madison Murphy 41,477,061 124,227
William C. Nolan Jr. 41,476,806 124,482
Caroline G. Theus 41,477,041 124,247
Lorne C. Webster 41,476,461 124,827
</TABLE>

In other matters, the security holders approved amendments to the 1992
Stock Incentive Plan as described in the Proxy Statement by a vote of
40,826,700 shares in favor, 337,396 shares against, and 437,192 shares
not voted and approved the Employee Stock Purchase Plan as described in
the Proxy Statement by a vote of 41,249,182 shares in favor, 259,950
shares against, and 92,156 shares not voted. In addition, the earlier
appointment of KPMG Peat Marwick LLP by the Board of Directors as
independent auditors for 1997 was ratified with 41,230,525 shares voted
in favor, 66,013 shares voted in opposition, and 304,750 shares not
voted.

ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K

(a) The Exhibit Index on page 13 of this Form 10-Q report lists the
exhibits that are hereby filed or incorporated by reference.

(b) No reports on Form 8-K have been filed for the quarter covered by
this report.

SIGNATURES

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

MURPHY OIL CORPORATION
(Registrant)

By /s/ Ronald W. Herman
--------------------
Ronald W. Herman, Controller
(Chief Accounting Officer and Duly
Authorized Officer)
August 8, 1997
(Date)


12
EXHIBIT INDEX
Exhibit Page Number or
No. Incorporation by Reference to
- ------- -----------------------------

3.1 Certificate of Incorporation of Exhibit 3.1, Page Ex. 3.1-1,
Murphy Oil Corporation as of of Murphy's Annual Report on
September 25, 1986 Form 10-K for the year ended
December 31, 1996

3.2 Bylaws of Murphy Oil Corporation Exhibit 3.3, Page Ex. 3.3-1,
at October 4, 1995 of Murphy's Annual Report on
Form 10-K for the year ended
December 31, 1995

4 Instruments Defining the Rights of
Security Holders. Murphy is party to
several long-term debt instruments,
none of which authorizes securities
that exceed 10 percent of the total
assets of Murphy and its subsidiaries
on a consolidated basis. Pursuant to
Regulation S-K, item 601(b), paragraph
4(iii)(A), Murphy agrees to furnish
a copy of each such instrument to the
Securities and Exchange Commission
upon request.

4.1 Rights Agreement dated as of December Exhibit 4.1, Page Ex. 4.1-0,
6, 1989 between Murphy Oil Corporation of Murphy's Annual Report on
and Harris Trust Company of New York, Form 10-K for the year ended
as Rights Agent December 31, 1994

10.1 1987 Management Incentive Plan (adopted Exhibit 10.2, Page Ex. 10.2-0,
May 13, 1987, amended February 7, 1990 of Murphy's Annual Report on
retroactive to February 3, 1988) Form 10-K for the year ended
December 31, 1994

10.2 1992 Stock Incentive Plan amended Exhibit 10.2 filed herewith
May 14, 1997

10.3 Employee Stock Purchase Plan Exhibit 99.01 of Murphy's Form
S-8 Registration Statement
under the Securities Act of
1933 dated May 19, 1997

27 Financial Data Schedule for the six Included only in electronic
months ended June 30, 1997 filing

Exhibits other than those listed above have been omitted since they either are
not required or are not applicable.

13