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United States
Securities and Exchange Commission
Washington, D. C. 20549

Form 10-Q

(Mark one)  
[ X ] Quarterly Report Under Section 13 or 15(d) of the Securities Exchange Act of 1934
For the Quarterly Period Ended March 31, 2004
[     ] Transition Report Under Section 13 or 15(d) of the Securities Exchange Act of 1934
For the Transition Period from .......... to ..........

Commission File Number .......... 1-12508

MAGNUM HUNTER RESOURCES, INC.
Exact name of registrant as specified in its charter

Nevada 87-0462881
State or other jurisdiction of
incorporation or organization
IRS employer identification No.

600 East Las Colinas Blvd., Suite 1100, Irving, Texas 75039
Address of principal executive offices

(972) 401-0752

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 [X] No [     ]

Indicate by check mark whether the registrant is an accelerated filer (as defined in Rule 12b-2 of the Act).
Yes [ X ] No [     ]

State the number of shares outstanding of each of the issuer's classes of common equity, as of April 28, 2004: 69,392,332.

PART 1 — FINANCIAL INFORMATION

Item 1. Financial Statements

MAGNUM HUNTER RESOURCES, INC. AND SUBSIDIARIES
UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS
(in thousands of dollars)

March 31,
2004

December 31,
2003

ASSETS            
Current Assets  
   Cash and cash equivalents   $ 6,555   $ 18,693  
   Accounts receivable - trade, net of allowance of $4,338 and $4,331 respectively    47,382    46,716  
   Deferred income taxes, current    10,284    8,263  
   Deposits    1,674    2,713  
   Other current assets    27,651    23,952  


        Total Current Assets    93,546    100,337  
Property, Plant, and Equipment  
   Oil and gas properties, full cost method  
        Unproved    100,356    110,467  
         Proved    1,363,029    1,292,388  
     Gas processing plants and pipelines    34,167    34,149  
   Other property    7,928    7,805  


     Total Property, Plant and Equipment    1,505,480    1,444,809  
        Accumulated depreciation, depletion, amortization and impairment    (373,659 )  (348,926 )


     Net Property, Plant and Equipment    1,131,821    1,095,883  


Other Assets  
     Deferred financing costs and other    12,662    13,205  
     Goodwill    56,467    56,467  


Total Assets   $ 1,294,496   $ 1,265,892  


LIABILITIES AND STOCKHOLDERS' EQUITY  
Current Liabilities  
     Trade payables and other current liabilities   $ 29,593   $ 27,367  
     Accrued interest    1,702    8,909  
     Other accrued liabilities    42,348    29,316  
     Suspended revenue payable    13,004    16,049  
     Derivative liabilities, current    27,151    21,853  
     Current maturities of long-term debt    3,404    2,009  


        Total Current Liabilities    117,202    105,503  
Long-Term Liabilities  
     Long-term debt, less current maturities    578,595    595,503  
     Asset retirement obligations    34,354    32,489  
     Derivative liabilities, non-current    4,965    1,198  
     Deferred income taxes payable    149,419    141,000  
     Other non-current liabilities    448    523  
Stockholders' Equity  
     Preferred stock - $.001 par value; 10,000,000 shares authorized, 216,000  
        designated as Series A; 80,000 issued and outstanding, liquidation  
        amount $0    1    1  
     Common Stock - $.002 par value; 200,000,000 shares authorized,  
        73,118,486 and 71,977,759 shares issued, respectively    146    144  
     Additional paid-in capital    435,732    429,446  
     Accumulated other comprehensive loss    (19,289 )  (13,576 )
     Retained earnings    24,265    5,003  
     Common stock in deferred compensation plan, at cost (34,416 shares)    (192 )  (192 )
     Unearned common stock in KSOP, at cost (1,012,203 shares)    (6,110 )  (6,110 )


     434,553    414,716  
     Treasury stock, at cost (3,942,294 shares)    (25,040 )  (25,040 )


     Total Stockholders' Equity    409,513    389,676  


Total Liabilities and Stockholders' Equity   $ 1,294,496   $ 1,265,892  


        The accompanying notes are an integral part of these condensed consolidated financial statements.

1

MAGNUM HUNTER RESOURCES, INC. AND SUBSIDIARIES
UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF INCOME
(in thousands, except for shares and per share amounts)

Three Months Ended March 31,
2004
2003
Operating Revenues:            
     Oil and gas sales   $ 88,817   $ 69,590  
     Gas gathering, marketing and processing    9,526    9,385  
     Oil field services    2,035    1,079  


        Total Operating Revenues    100,378    80,054  


Operating Costs and Expenses:  
     Oil and gas production lifting costs    13,028    12,948  
     Production taxes and other costs    8,365    9,177  
     Gas gathering, marketing and processing    6,580    6,546  
     Oil field services    1,440    857  
     Depreciation, depletion, amortization and accretion    25,480    21,524  
     Gain on sale of assets    (198 )  (94 )
     General and administrative    5,075    3,182  


        Total Operating Costs and Expenses    59,770    54,140  
   
Operating Profit    40,608    25,914  
     Equity in earnings of affiliate    --    288  
     Other income    222    118  
     Costs associated with early retirement of debt    --    (1,855 )
     Non-cash hedging adjustments    94    369  
     Interest expense    (9,657 )  (12,578 )


Income Before Income Tax    31,267    12,256  
     Provision for income tax expense  
        Current    (377 )  --  
        Deferred    (11,628 )  (4,665 )


          Total Provision for Income Tax Expense    (12,005 )  (4,665 )
   
Income Before Cumulative Effect of a Change in Accounting Principle    19,262    7,591  
     Cumulative effect of a change in accounting principle, net of income tax  
     expense of $244    --    399  


Net Income   $ 19,262   $ 7,990  


Income per Common Share - Basic  
     Income before cumulative effect of a change in accounting principle   $ 0.28   $ 0.11  
     Cumulative effect of a change in accounting principle    --    0.01  


Income per Common Share - Basic   $ 0.28   $ 0.12  


Income per Common Share - Diluted  
     Income before cumulative effect of a change in accounting principle   $ 0.28   $ 0.11  
     Cumulative effect of a change in accounting principle    --    0.01  


Income per Common Share - Diluted   $ 0.28   $ 0.12  


Common Shares Used in Per Share Calculation  
     Basic    67,681,577    66,709,502  


     Diluted    69,380,490    67,338,391  


        The accompanying notes are an integral part of these condensed consolidated financial statements.

2

MAGNUM HUNTER RESOURCES, INC. AND SUBSIDIARIES
UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS’ EQUITY AND COMPREHENSIVE INCOME
FOR THE THREE MONTHS ENDED MARCH 31, 2004
(in thousands)

Preferred
Stock

Common
Stock

Treasury
Stock

Additional
Paid in
Capital

Retained
Earnings

Deferred
Compensation

Unearned
Shares in
KSOP

Accumulated
Other
Comprehensive
Income (Loss)

Total
Stockholders
Equity

Total
Comprehensive
Income
(Loss)

Balance at December 31, 2003     $ 1   $ 144   $ (25,040 ) $ 429,446   $ 5,003   $ (192 ) $ (6,110 ) $ (13,576 ) $ 389,676      
Issuance of 1,141 shares of common stock pursuant to  
employee stock option plan        2        4,495                    4,497      
Deferred tax benefit on exercise of employee stock  
options                1,750                    1,750      
Stock compensation                41                    41      
Net Income                    19,262                19,262    19,262  
Reclassification adjustment related to derivative  
contracts, net of income tax expense of $2,579                                4,230    4,230    4,230  
Change in fair value of outstanding hedge positions, net  
of income tax benefit of $5,987                                (9,820 )  (9,820 )  (9,820 )
Amortization of purchased hedge positions, net of income  
tax benefit of $75                                (123 )  (123 )  (123 )










Balance at March 31, 2004   $ 1   $ 146   $ (25,040 ) $ 435,732   $ 24,265   $ (192 ) $ (6,110 ) $ (19,289 ) $ 409,513   $ 13,549  










        The accompanying notes are an integral part of these condensed consolidated financial statements.

3

MAGNUM HUNTER RESOURCES, INC. AND SUBSIDIARIES
UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
(in thousands)

For the Three Months Ended
March 31,
2004
2003
CASH FLOW FROM OPERATING ACTIVITIES:            
   Net Income   $ 19,262   $ 7,990  
   Adjustments to reconcile net income to cash provided by operating activities:  
      Cumulative effect of a change in accounting principle    --    (399 )
      Depreciation, depletion, amortization and accretion    25,480    21,524  
      Amortization of deferred financing costs    638    561  
      Costs associated with early retirement of debt    --    1,855  
      Deferred income taxes    11,628    4,665  
      Equity in income of unconsolidated affiliate    --    (288 )
      Gain on sale of assets    (198 )  (94 )
      Minority interest in consolidated subsidiary    (75 )  --  
      Non-cash hedging adjustments    (94 )  (369 )
      Stock compensation    41    --  
     Changes in certain assets and liabilities, net of the effect of acquisitions:  
            Accounts and notes receivable    (666 )  (6,544 )
            Deposits and other current assets    (2,759 )  6,424  
     &