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Aurubis AG

Quarterly Report Aug 18, 2014

41_10-q_2014-08-18_4588a95e-b84f-40aa-a862-8de6b09e6ac3.pdf

Quarterly Report

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INTERIM REPORT FIRST NINE MONTHS 2013/14

October 1, 2013 to June 30, 2014

CONTENTS

CONTENTS

I. Highlights 2
II. Overview of Group key figures (IFRS) 3
III. Interim group management report first nine months 2013/14 4
1. Copper market 4
2. Results of operations, financial position and net assets 5
3. Business Units 9
Business Unit Primary Copper 9
Business Unit Recycling/Precious Metals 11
Business Unit Copper Products 12
4. Human resources 14
5. Research and development 14
6. Aurubis shares 14
7. Operating measures for corporate development 14
8. Risk and opportunity management 14
9. Outlook 15
IV. Interim consolidated financial statements first nine months 2013/14 16
1. Consolidated income statement 16
2. Consolidated statement of comprehensive income 17
3. Consolidated balance sheet 18
4. Consolidated cash flow statement 20
5. Consolidated statement of changes in equity 21
6. Selected notes to the consolidated financial statements 22
7. Consolidated segment reporting 26
V. Dates and contacts 28

I. HIGHLIGHTS

The Aurubis Group generated earnings before taxes (EBT) of €21 million (€ -286 million in the previous year) during the first nine months of fiscal year 2013/14 on the basis of IFRS. Operating EBT amounted to €75 million (€132 million in the previous year).

Hamburg, August 13, 2014 – The Aurubis Group (Aurubis) generated revenues of €8,362 million during the first nine months of fiscal year 2013/14 (€9,631 million in the previous year). The decrease is primarily due to lower metal prices, especially for precious metals.

Operating EBT, which is used for control purposes in the Group, amounted to €75 million (€132 million in the previous year). Aurubis generated an EBT of €21 million on the basis of IFRS (€ -286 million in the previous year).

The development of operating EBT in the first nine months mainly resulted from the following factors:

During the first nine months of the fiscal year, earnings in Business Unit (BU) Primary Copper were influenced by the effects of the maintenance and repair shutdown in Hamburg in September/October 2013. The production figures were therefore down on the prior year. Moreover, much lower sulfuric acid prices and significantly reduced refining charges (RCs) for copper scrap impacted the BU's earnings. The increase in treatment and refining charges (TC/RCs) for copper concentrates and the rise in the cathode premium, both of which started in January 2014, couldn't compensate for these effects.

Earnings in BU Recycling/Precious Metals were negatively affected by the lower refining charges for copper scrap.

The positive earnings trend in BU Copper Products continued, due in large part to robust sales in Business Line (BL) Rod & Shapes. The situation in BL Flat Rolled Products was characterized by the ongoing restructuring measures – particularly at the European sites.

The copper price remained volatile but moved upward in the third quarter. However, it didn't reach the average of the previous year. The average copper price for the first nine months of the fiscal year was US\$ 6,997/t (US\$ 7,665/t in the previous year). Precious metal prices also declined compared to the previous year: the average price of gold during the reporting period was US\$ 41,334/kg (US\$ 51,120/kg in the previous year) and the average price of silver was US\$ 653/kg (US\$ 922/kg in the previous year). Overall, a lower metal yield with reduced metal prices impacted the business performance.

The net cash flow amounted to €209 million, considerably higher than the prior year (€ -2 million).

Throughput/output (in 1,000 t)

9 months 13/14 9 months 12/13 Change
BU Primary Copper
Concentrate throughput 1,657 1,713 -3.3%
Copper scrap input 136 165 -17.6%
Sulfuric acid output 1,574 1,659 -5.1%
Cathode output 689 713 -3.4%
BU Recycling/Precious Metals
Copper scrap input 95 88 +8.0%
KRS throughput 227 201 +12.9%
Cathode output 144 149 -3.4%
BU Copper Products
Wire rod output 564 452 +24.8%
Continuous cast shapes output 143 113 +26.5%
Rolled products and specialty wire output 170 166 +2.4%

II. OVERVIEW OF GROUP KEY FIGURES (IFRS)

3rd quarter 9 months
2013/14 2012/13 Change 2013/14 2012/13 Change
Revenues €m 2,628 2,923 -10% 8,362 9,631 -13%
Gross profit €m 347 (131) > 100% 634 325 +95%
Operating gross profit* €m 251 194 +29% 683 734 -7%
Personnel expenses €m 105 107 -2% 315 322 -2%
Depreciation and amortization €m 33 29 +14% 97 90 +7%
Operating depreciation and
amortization*
€m 32 27 +19% 92 81 +14%
EBITDA €m 184 (296) > 100% 142 (167) > 100%
Operating EBITDA* €m 88 29 > 100% 191 242 -21%
EBIT €m 151 (325) > 100% 45 (257) > 100%
Operating EBIT* €m 56 2 > 100% 99 161 -38%
EBT €m 142 (336) > 100% 21 (286) > 100%
Operating EBT* €m 48 (9) > 100% 75 132 -43%
Net result €m 101 (247) > 100% 15 (210) > 100%
Operating net result* €m 36 (2) > 100% 56 103 -46%
Earnings per share 2.25 (5.48) > 100% 0.31 (4.68) > 100%
Operating earnings per share* 0.77 (0.05) > 100% 1.21 2.27 -47%
Net cash flow €m (137) (30) < 100% 209 (2) > 100%
Capital expenditure
(excl. financial fixed assets)
€m 23 37 -38% 101 106 -5%
Operating ROCE* % - - - 4.2 11.1 -
Copper price (average) US\$/t 6,787 7,148 -5% 6,997 7,665 -9%
Human resources (average) 6,476 6,539 -1% 6,471 6,461 0%

* Comments on the operating result are presented in the explanatory notes to the results of operations, financial position and net assets; certain prior-year figures have been adjusted.

This report may include slight deviations in the totals due to rounding.

III. INTERIM GROUP MANAGEMENT REPORT FIRST NINE MONTHS 2013/14

1. COPPER MARKET

The copper market was strongly influenced by seasonal factors at the beginning of 2014. In China, the central copper market, the publication of 7.4% economic growth for the first quarter of 2014 compared to the previous year was no surprise; copper imports reflected a robust trend. Fundamental data impacted the copper price in the third quarter of the fiscal year: copper inventories at the international metal exchanges decreased by 47% during the reporting period to about 251,000 t. There was also a downward tendency in China's bonded warehouses. For the first time in quite a while there were reports of extensive cathode purchases made by the Strategic Reserve Bureau for the national Chinese reserve. In Europe and other regions a shortage of copper scrap led to additional purchasing demand for copper cathodes. Traders and the processing industry used this to try and substitute missing volumes. Delayed shipments from South America coupled with good demand caused the cathode premium to

increase further in European spot business. Rising backwardation, in which the spot price exceeds the forward price, ended this upward trend in the second half of May. Demand in China weakened as well. News about irregularities in copper-based lending with volumes from the Chinese bonded warehouse Qingdao caused additional strains in June. Nevertheless, production losses at several smelters supported the copper price.

Following a quarter low of US\$ 6,600/t on April 16, the copper price increased to US\$ 7,035/t on May 28. It then fell again to US\$ 6,671/t on June 13. The LME copper price recovered by the end of the quarter again, reaching levels of just under US\$ 7,000/t. The average during the third quarter was US\$ 6,787/t (US\$ 7,148/t in the previous year). The average price for the first nine months of fiscal year 2013/14 is US\$ 6,997/t (US\$ 7,665/t in the previous year).

COPPER PRICE STABILIZED AT JUST BELOW US\$ 7,000/t IN LATE JUNE

2. RESULTS OF OPERATIONS, FINANCIAL POSITION AND NET ASSETS

In order to portray the Aurubis Group's operating success independently of valuation influences from the use of the average cost method in inventory valuation in accordance with IAS 2, from copper price-related valuation effects on inventories and from purchase price allocations, primarily on property, plant and equipment from fiscal year 2010/11 onward for internal management purposes, the results of operations are first of all presented on the basis of the operating

result and then augmented in a second part by the results of operations, financial position and net assets in accordance with IFRS.

The following table shows how the operating result for the first nine months of fiscal year 2013/14 and for the comparable prior-year period are established.

Results of operations (operating)

Reconciliation of the consolidated income statement (in €m)

9 months 9 months 9 months 9 months
2013/14 2013/14 2013/14 2012/13
IFRS Adjustment* Operating Operating
Revenues 8,362 0 8,362 9,631
Changes in inventories of finished goods and work
in process (4) 50 46 140
Own work capitalized 5 0 5 9
Other operating income 41 0 41 35
Cost of materials (7,770) (1) (7,771) (9,081)
Gross profit 634 49 683 734
Personnel expenses (315) 0 (315) (322)
Depreciation and amortization (97) 5 (92) (81)
Other operating expenses (177) 0 (177) (170)
Operating result (EBIT) 45 54 99 161
Interest income 4 0 4 8
Interest expense (28) 0 (28) (37)
Earnings before taxes (EBT) 21 54 75 132
Income taxes (6) (13) (19) (29)
Net result 15 41 56 103

* Values adjusted by valuation effects from the use of the average cost method in accordance with IAS 2, by copper price-related valuation effects on inventories and by effects from purchase price allocations, mainly property, plant and equipment, from fiscal year 2010/11 onward. Certain prior-year figures have been adjusted.

The Aurubis Group generated a consolidated operating net result of €56 million in the first nine months of fiscal year 2013/14 (€103 million in the previous year).

IFRS earnings before taxes, which amounted to €21 million, were adjusted by valuation effects of €49 million in the inventories (€409 million in the previous year) as well as effects of €5 million (€9 million in the previous year) from the purchase price allocation of the Luvata RPD (Rolled Products Division). The resulting operating earnings before taxes amount to €75 million (€132 million in the previous year).

The Group's revenues decreased by €1,269 million to €8,362 million (€9,631 million in the previous year) during the reporting period. This development is primarily a result of lower metal prices, especially for precious metals.

The cost of materials decreased during the fiscal year, also due to declining metal prices, by €1,310 million, from €9,081 million last year to €7,771 million. After incorporating the change in inventories of €46 million compared to €140 million in the previous year, own work capitalized and other operating income, a gross profit of €683 million remains (€734 million in the previous year).

At €315 million, personnel expenses were €7 million lower than the previous year (€322 million). Slightly higher personnel costs from wage increases and new hires were more than compensated for by reduced provisions for performancebased compensation.

Depreciation and amortization amounted to €92 million and was therefore €11 million above the prior-year level (€81 million). The increase was a result of the high capital expenditure volume during the last fiscal year, mainly at Aurubis AG.

Other operating expenses rose from €170 million in the previous year to €177 million in the current reporting period, due in part to expenditures connected with the maintenance and repair shutdown in Hamburg.

Operating earnings before interest and taxes (EBIT) therefore amounted to €99 million (€161 million in the previous year).

Operating earnings before taxes (EBT) totaled €75 million (€132 million in the previous year) and were determined by the following significant factors compared to the previous year:

  • » Significantly higher treatment and refining charges for copper concentrates
  • » A strong decline in sales prices for sulfuric acid
  • » Considerably reduced refining charges for copper scrap and other recycling materials
  • » Higher cathode premium
  • » Reduced metal yield with lower metal prices
  • » Good conditions on the rod and shape markets

Net interest expense was €24 million compared to €29 million in the previous year. The decrease in net interest expense was due first and foremost to the change in the financing structure.

After incorporating the financial result, operating earnings before taxes (EBT) were €75 million (€132 million in the previous year). An operating consolidated net result of €56 million (€103 million in the previous year) remains after taking the tax expense into account. Operating earnings per share amounted to €1.21 (€2.27 last year).

OPERATING EBT STRAINED BY WEAK COPPER SCRAP AND SULFURIC ACID MARKETS AND MAINTENANCE SHUTDOWN IN HAMBURG

EBT (in €m, rounded up)

Return on capital (operating)

The operating ROCE (EBIT rolling last four quarters) was 4.2% as a result of the weak earnings in the last few quarters (11.1% in the previous year).

Net assets (operating)

The difference between fixed assets in accordance with IFRS and operating fixed assets amounted to € -50 million as at June 30, 2014 (€ -55 million as at September 30, 2013). The difference between inventories in accordance with IFRS and operating inventories was € -459 million (€ -508 million as at September 30, 2013). Operating fixed assets thus amounted to €1,391 million (€1,384 million as at September 30, 2013), with operating inventories amounting to €1,507 million (€ 1,432 million as at September 30, 2013). Based on equity and deferred tax liabilities in accordance with IFRS, the difference had an effect of € -343 million (€ -382 million as at September 30, 2013) on operating equity and € -166 million (€ -181 million as at September 30, 2013) on operating deferred tax liabilities.

The operating equity ratio was 43.6% compared to 45.1% as at the end of the last fiscal year.

Results of operations (IFRS)

The Aurubis Group generated consolidated net income of €15 million in the first nine months of fiscal year 2013/14 (€ -210 million in the previous year).

Group revenues decreased by €1,269 million to €8,362 million in the reporting period (€9,631 million in the previous year). This development was primarily due to lower metal prices, especially for precious metals.

The cost of materials decreased by €1,479 million during the current fiscal year, from €9,249 million in the previous year to €7,770 million.

After including the change in inventories of € -4 million compared to € -101 million in the previous year, own work capitalized and other operating income, gross profit amounts to €634 million (€325 million in the previous year).

Aside from the effects on earnings outlined in the section on the operating results of operations, the change in gross profit is also the result of the metal price trend during the current reporting period compared to the previous year. The use of the average cost method leads to metal price valuations that are close to market prices. Metal price volatility therefore has direct effects on changes in inventories/material expenditures and hence on the gross profit in accordance with IFRS. This is independent of the operating performance and is not relevant to the cash flow.

At €315 million, personnel expenses were €7 million lower than the previous year (€322 million). Slightly higher personnel costs from wage increases and new hires were more than compensated for by reduced provisions for performancebased compensation.

Depreciation and amortization rose from €90 million in the previous year to €97 million in the current reporting period. The increase was a result of the high capital expenditure volume during the last fiscal year, mainly at Aurubis AG.

Other operating expenses rose from €170 million in the previous year to €177 million in the current reporting period, due in part to expenditures connected with the maintenance and repair shutdown in Hamburg.

Earnings before interest and taxes (EBIT) therefore amounted to €45 million (€ -257 million in the previous year).

Net interest expense was €24 million compared to €29 million in the previous year. The decrease in net interest expense was due first and foremost to the change in the financing structure.

After incorporating the financial result, earnings before taxes amount to €21 million (€ -286 million last year). An operating consolidated net income of €15 million (consolidated net loss of €210 million last year) remains after taking the tax expense into account. Earnings per share amounted to €0.31 (€ -4.68 last year).

Return on capital (IFRS)

The return on capital employed (ROCE) shows the return on the capital employed in the operating business.

The operating result is used for control purposes in the Group. The operating ROCE is explained in the section "Return on capital (operating)".

Net assets (IFRS)

Total assets increased slightly from €4,035 million as at the end of the last fiscal year to €4,087 million as at June 30, 2014. This was due first and foremost to an increase in cash and cash equivalents.

The Group's equity decreased somewhat from €1,949 million as at the end of the last fiscal year to €1,904 million as at June 30, 2014. The main cause is the dividend payment of €50 million. Overall, the equity ratio is 46.6% compared to 48.3% as at the end of the last fiscal year.

Borrowings increased from €498 million as at September 30, 2013 to €548 million as at June 30, 2014, primarily due to the utilization of credit lines that are available on a long-term basis. Current liabilities amounted to €261 million as at June 30, 2014 (€84 million last year), and non-current liabilities were €287 million (€414 million last year).

Financial position and capital expenditure (IFRS)

The net cash flow was €209 million, compared to € -2 million in the comparable prior-year period.

Investments in fixed assets (including financial fixed assets) totaled €101 million in the reporting period (€106 million in the previous year). The largest individual investments at the Hamburg site were the maintenance and repair shutdown in the primary copper production facilities and the construction of the new lead refinery. In Pirdop, investments in the improvement and expansion of production capacities continued into the current fiscal year.

After deducting investments in fixed assets from the net cash flow, the free cash flow amounts to €108 million (€ -108 million in the previous year). The cash outflow from investing activities totaled €98 million (€97 million in the previous year).

The cash outflow from financing activities amounted to €21 million, compared to a cash outflow of €265 million in the previous year. The higher cash outflow last year was mainly due to the premature repayment of part of the bonded loan ("Schuldscheindarlehen") issued in February 2011.

On June 30, 2014, the Group had cash and cash equivalents of €123 million available (€33 million as at September 30, 2013).

3. BUSINESS UNITS

BUSINESS UNIT PRIMARY COPPER

Key figures

3rd quarter 9 months
BU PRIMARY COPPER 2013/14 2012/13 Change 2013/14 2012/13 Change
Revenues €m 1,980.2 1,821.5 +9% 5,648.1 5,826.3 -3%
Operating EBIT €m 41.9 11.7 > 100% 75.6 120.6 -37%
Operating EBT €m 38.8 11.0 > 100% 66.1 113.1 -42%
Operating ROCE (EBIT rolling
last four quarters)
% - - - 10.9 24.1 -

Certain prior-year figures have been adjusted.

BU Primary Copper produces pure copper from various raw materials such as copper concentrates, blister copper and intermediates from other smelters. Recycling materials are also used as input materials in copper production. The BU operates smelting and refining facilities at the sites in Hamburg (Germany), Pirdop (Bulgaria) and Olen (Belgium). Sulfuric acid, iron silicate stone and various by-products are produced in addition to copper.

The BU generated total revenues of €5,648 million in the first nine months of the current fiscal year, €178 million or 3.1% below prior-year revenues (€5,826 million in the previous year). The Business Unit's revenues are primarily determined by the prices of the metals processed and produced.

During the reporting period, BU Primary Copper generated operating earnings before taxes of €66.1 million (€113.1 million in the previous year). The decrease in earnings compared to last year was €47 million, or 42%. This was mainly a result of the maintenance and repair shutdown at the Hamburg site during the first quarter of the fiscal year as well as disruptions after production started up again. Furthermore, declining refining charges for copper scrap and lower global demand for sulfuric acid accompanied by a price decrease impacted the Business Unit's earnings. The metal yield and metal prices were also lower. The positive trend for treatment and refining charges (TC/RCs) for concentrates since the beginning of the second quarter of the fiscal year couldn't compensate for these strains.

Raw material markets

The market for our most important raw material, copper concentrates, has developed very positively so far during the fiscal year. Treatment charges under long-term contracts are much higher than last year. The spot market for prompt deliveries is also at a good level. Our smelters were fully supplied with copper concentrates at all times.

In contrast, the supply of copper scrap/recycling material was lower with corresponding unsatisfactory refining charges. Nevertheless, our facilities were supplied during the entire period.

CONCENTRATE THROUGHPUT AT A GOOD LEVEL AGAIN FOLLOWING SHUTDOWN

Concentrate throughput (in 1,000 t)

Sulfuric acid market

The market for sulfuric acid was balanced overall during the past nine months, but the supply was under significant pressure. Prices on the global market declined considerably; the decreases were somewhat more moderate in Europe.

Production

The concentrate throughput for the first nine months amounted to 1,657,000 t (1,713,000 t in the previous year). A total of 1,574,000 t of sulfuric acid (1,659,000 t in the previous year) and 689,000 t of cathodes (713,000 t in the previous year) was produced. Overall, the production figures are slightly down on last year, mainly due to the shutdown in Hamburg in September/October 2013.

Hamburg

The Hamburg facilities processed 773,000 t of concentrates (838,000 t in the previous year) during the first nine months of the current fiscal year.

Sulfuric acid output was 671,000 t during the nine-month period (770,000 t in the previous year).

Cathode output in this period amounted to 264,000 t (281,000 t in the previous year).

Pirdop

Copper concentrate processing at our Bulgarian site in Pirdop reached 884,000 t during the first nine months of the fiscal year (875,000 t in the previous year).

A total of 902,000 t of sulfuric acid was produced from concentrate processing in the first three quarters (888,000 t in the previous year).

Cathode output at the Pirdop site came to 173,000 t during this period (169,000 t in the previous year), slightly above the prior year.

CATHODE OUTPUT NEARLY REACHES PRIOR-YEAR FIGURE

Cathode output in BU Primary Copper (in 1,000 t)

Olen

The copper tankhouse in Olen was fully supplied with internally produced anodes, anodes from our Bulgarian site in Pirdop and anodes from third parties. A total of 251,000 t of cathodes was produced during the reporting period (262,000 t in the previous year).

BUSINESS UNIT RECYCLING/PRECIOUS METALS

Key figures

3rd quarter 9 months
BU RECYCLING/PRECIOUS
METALS
2013/14 2012/13 Change 2013/14 2012/13 Change
Revenues €m 977.0 998.1 -2% 2,999.6 3,465.3 -13%
Operating EBIT €m 9.5 (8.2) > 100% 18.4 30.7 -40%
Operating EBT €m 6.9 (11.0) > 100% 12.5 21.1 -41%
Operating ROCE (EBIT rolling
last four quarters)
% - - - 3.9 15.7 -

Certain prior-year figures have been adjusted.

In Business Unit Recycling/Precious Metals, high-purity copper cathodes are produced from a variety of recycling raw materials and precious metals are extracted across the Group. The main production sites are the Group's recycling center in Lünen and the secondary smelter and precious metal production facilities in Hamburg.

Revenues after nine months were €465 million below the prior year, primarily due to lower metal prices.

At €12.5 million, operating EBT after nine months is €8.6 million down on the comparable prior-year level (€21.1 million). Declining refining charges for copper scrap were the main cause; positive contributions to earnings from the implementation of the anode slime project in 2013 helped compensate for this.

Raw material markets

The tight situation on the copper scrap markets continued. Our facilities were supplied at all times with much lower refining charges compared to last year. The availability of electronic scrap and industrial residues remained satisfactory.

The smelting capacities for recycling materials were fully utilized overall.

Production

Lünen

The KRS reached a new high of 227,000 t of total throughput after nine months. Compared to the previous year (201,000 t), this represents an increase of 12.9%. Cathode output amounted to 144,000 t (149,000 t in the previous year) during the first nine months of the fiscal year, reflecting the anode supply, which was affected by the shutdown in Hamburg to some extent.

KRS THROUGHPUT AT A HIGH LEVEL

Hamburg

The precious metal production facilities were well utilized. At 752 t, silver output was slightly up on last year (744 t in the previous year). The gold output rose by 20% to 31.9 t (26.6 t in the previous year) thanks in large part to the new anode processing facility.

BUSINESS UNIT COPPER PRODUCTS

Key figures

3rd quarter 9 months
BU COPPER PRODUCTS 2013/14 2012/13 Change 2013/14 2012/13 Change
Revenues €m 1,995.1 2,202.5 -9% 6,327.3 6,883.3 -8%
Operating EBIT €m 15.5 14.0 +11% 28.7 26.3 +9%
Operating EBT €m 12.5 10.6 +18% 20.3 15.1 +35%
Operating ROCE (EBIT rolling
last four quarters)
% - - - 1.2 3.1 -

Certain prior-year figures have been adjusted.

In BU Copper Products, copper cathodes primarily produced internally are processed into continuous cast copper wire rod, copper shapes, rolled products and specialty products. The main production sites are Hamburg (Germany), Olen (Belgium), Avellino (Italy), Emmerich (Germany), Stolberg (Germany), Pori (Finland), Zutphen (Netherlands) and Buffalo (USA).

The BU achieved revenues of €6,327 million in the first nine months of fiscal year 2013/14 (€6,883 million last year). Higher product sales couldn't completely offset the decrease in revenues resulting from metal prices.

Operating earnings before taxes (EBT) amounted to €20.3 million in the first nine months of the fiscal year (€15.1 million in the previous year). Business Line (BL) Rod & Shapes in particular contributed to the positive earnings thanks to the much improved market environment. In contrast, earnings in Business Line Flat Rolled Products were still affected by the ongoing restructuring efforts.

Product markets

In the third quarter of fiscal year 2013/14, the positive environment in the copper product markets continued. Northern Europe and North America drove this trend again.

Copper wire rod markets performed well, with Northern Europe driving demand.

European demand for copper cakes and copper billets improved as well.

Production

Rod

The total copper wire rod output in the first nine months of fiscal year 2013/14 reached 564,000 t, which is 25% more than in the respective prior-year period (452,000 t).

WIRE ROD OUTPUT CONTINUES TO BENEFIT FROM FAVORABLE MARKET ENVIRONMENT

Wire rod output (in 1,000 t)

Shapes

In the first nine months of the fiscal year, Aurubis produced 143,000 t of copper shapes. In comparison to the first nine months of the previous year (113,000 t), this is an increase of 27%.

Flat Rolled Products

Schwermetall Halbzeugwerk (50% Aurubis holding) produced 166,940 t in the first nine months of fiscal year 2013/14, 16% higher than the prior-year quantity.

The Aurubis plants in Pori, Zutphen, Stolberg and Buffalo produced 162,000 t of strip, an increase of about 2% compared to the previous year, although production in Finspång, Sweden has ceased completely. The specialty wire output in Stolberg increased by 8% compared to the previous year and reached 7,700 t.

Bars and Profiles

Production in Olen reached 6,800 t in the first nine months, 33% higher than last year (5,100 t).

SHAPE OUTPUT INFLUENCED BY CONSISTENTLY GOOD SALES MARKETS

Shape output (in 1,000 t)

ROLLED PRODUCT AND SPECIALTY WIRE OUTPUT EXCEEDS PRIOR YEAR DURING REPORTING PERIOD

Rolled product and specialty wire output (in 1,000 t)

4. HUMAN RESOURCES

The Aurubis Group employed a total of 6,493 personnel at the end of June (6,558 in the previous year). The slight decrease in the number of employees is mainly due to the closing of the Swedish plant in Finspång. The employees were primarily located in the following countries: Germany (3,633), Bulgaria (824), USA (685), Belgium (531), the Netherlands (316), Finland (230) and Italy (134). Group-wide, 56% of the workforce was employed in Germany and 44% at other locations worldwide.

5. RESEARCH AND DEVELOPMENT

New procedures to improve the metal yield from fayalitic iron silicate slags have now been validated on an industrial scale. Furthermore, process options for improving the processing of complex metallurgical intermediates were developed for trials on an industrial scale, which will be carried out in the near future.

6. AURUBIS SHARES

After a stable start to the new fiscal year, the US Federal Reserve's tightening of monetary policy, doubt about growth in developing markets and the crisis in Ukraine led to uncertainties among investors. The ECB caused some positive momentum in June: its affirmation of a continued ultra-relaxed monetary policy and a reduction in the base rate level sparked a price rally. The DAX exceeded 10,000 points for the first time ever on June 5 and reached a record high shortly thereafter – as did the MDAX. After the initial euphoria, investors' focus increasingly shifted to fundamental factors. Moreover, deviating reports on growth in China and fraud in commodity-based financing in the Chinese harbor Qingdao affected commodity prices and therefore the Aurubis share price.

Overall, the value of the shares dropped by 16.7% in the first nine months of the fiscal year, while the DAX and MDAX recorded increases of 14.4% and 11.9%, respectively. The turnover of shares declined in the third quarter of the fiscal year. The average Xetra daily trading volume decreased to 208,397 shares during the nine-month period, a reduction of 7.8% or 17,577 shares compared to the first half of the fiscal year.

7. OPERATING MEASURES FOR CORPORATE DEVELOPMENT

In BU Primary Copper there was a smelter shutdown in Pirdop due to a legally required boiler overhaul. The work for the "Pirdop 2014" project continued according to schedule.

The focus in BU Recycling/Precious Metals was optimizing the input mix in Lünen. In Hamburg the construction work for the new lead refinery progressed as planned. It should go into operation in the coming fiscal year.

BL Rod & Shapes used the quarter to implement technical improvements, especially in the Group's rod facilities.

The restructuring program in BL Flat Rolled Products continued. The copper strip production facilities that were relocated to Zutphen were further optimized. Moreover, the programs to improve productivity and profitability were continued in the other rolling mills.

8. RISK AND OPPORTUNITY MANAGEMENT

The Aurubis Group's raw material supply was satisfactory overall in the third quarter of fiscal year 2013/14. The copper concentrate supply was good and the market situation for copper scrap improved towards the end of the quarter. The production facilities were sufficiently supplied during the entire quarter. We anticipate that the copper scrap market and supply will recover slightly in the medium term.

Sulfuric acid demand stabilized during the third quarter, especially in the fertilizer and chemical industry. In Q4 we anticipate stable demand combined with low acid inventories in Europe.

Sales of copper products, in particular rod and shapes, were satisfactory and the market environment was positive.

The concentrate throughput and the utilization of copper production capacities were at a good level on the whole. The short-term shutdown in Pirdop ran according to schedule.

Energy prices were largely unchanged. The risk of fluctuating prices is cushioned by a long-term electricity supply contract for the main German sites. We expect the tax burden from the recently adopted 2014 Renewable Energies Act to remain at the previous level. Potential extra costs from the state aid case related to the 2012 Renewable Energies Act and the

Electricity Grid Access Ordinance in Germany can't be reliably estimated due to ongoing political discussions.

The liquidity supply was steady. We covered trade accounts receivable with trade credit insurance as far as possible. No significant bad debts were recorded during the reporting period.

We limited risks from the fluctuating euro/US dollar exchange rate with appropriate hedging transactions. We countered the influences of fluctuating metal prices with suitable metal price hedging. We closely track the risks associated with the European debt crisis as well as the political discussion on tax issues, for example the financial transaction tax, and their possible effects.

9. OUTLOOK

Raw material markets

The good supply and high treatment charges are expected to continue on the copper concentrate market.

The availability of copper scrap improved slightly. We expect the copper price level to remain stable, leading to sufficient availability and slightly increasing refining charges. We expect the supply of complex materials to remain satisfactory.

Copper market

Market observers anticipate a sideways trend in the copper price at the current level of about US\$ 7,000/t. The determining factor is whether the Chinese government will continue its economic support measures. Temporary price decreases due to daily events are possible in light of growing political risks, however. On the other hand, international copper stocks are still at a very low level and market analysts expect the physical market to be tight in general.

Product markets

Copper products

In the course of the fourth quarter of the current fiscal year we expect the typical seasonal easing of copper product demand. Nevertheless, we expect the positive trend for copper wire rod and copper shapes to continue after the summer season, especially in the cable and automotive sectors.

We expect the stable trend for flat rolled products to continue, particularly in the North American market.

Sulfuric acid

There is no significant momentum in sight on the supply or demand side of the sulfuric acid market. There is thus no anticipation of considerable price increases.

Copper production

Overall, we expect about the same volume of copper concentrate to be processed as last year. We expect cathode output to be slightly below the previous year.

Expected earnings

On the whole, we expect the copper market to be well supported as the fiscal year goes on, despite political uncertainties. We expect cathode premiums to stay at a good level. Copper prices will likely remain volatile at around US\$ 7,000/t.

We expect the business trend in BU Primary Copper to continue at the level of the third quarter.

In BU Recycling/Precious Metals we don't anticipate any significant momentum from the copper scrap market in the fourth quarter, though a scheduled 15-day shutdown in the KRS will strain earnings.

In BU Copper Products we expect the good business trend in BL Rod & Shapes to continue in light of the positive economic environment and in spite of the summer break. We don't expect any significant contributions to earnings from the ongoing restructuring measures in BL Flat Rolled Products in the next quarter.

Overall, we expect earnings for the current fiscal year to exceed those of the previous year.

IV. INTERIM CONSOLIDATED FINANCIAL STATEMENTS FIRST NINE MONTHS 2013/14

1. Consolidated income statement (IFRS, in € thousand)

9 months 9 months
2013/14 2012/13
Revenues 8,361,787 9,630,759
Changes in inventories of finished goods and work in process (3,681) (100,866)
Own work capitalized 4,661 8,869
Other operating income 40,856 34,976
Cost of materials (7,770,103) (9,249,221)
Gross profit 633,520 324,517
Personnel expenses (315,374) (321,682)
Depreciation and amortization (96,723) (89,994)
Other operating expenses (176,492) (170,170)
Operating result (EBIT) 44,931 (257,329)
Income from investments 6 6
Interest income 4,191 7,933
Interest expense (28,237) (36,419)
Other financial result 136 (422)
Earnings before taxes (EBT) 21,027 (286,231)
Income taxes (6,030) 76,524
Net result 14,997 (209,707)
Net result attributable to Aurubis AG shareholders 13,863 (210,461)
Net result attributable to non-controlling interests 1,134 754
Basic earnings per share (in €) 0.31 (4.68)
Diluted earnings per share (in €) 0.31 (4.68)

Certain prior-year figures have been adjusted.

2. Consolidated statement of comprehensive income (IFRS, in € thousand)

9 months 9 months
2013/14 2012/13
Net result 14,997 (209,707)
Positions that will be reclassified in the income statement in the future
Market valuation of cash flow hedges (1,206) 12,614
Market valuation of financial assets 22 (1,438)
Foreign currency differences (2,560) (1,650)
Deferred taxes on accumulated other comprehensive income (loss) 657 (3,411)
Positions that will not be reclassified in the income statement in the future
Remeasurement of defined benefit plans (10,539) 26,005
Deferred tax assets on remeasurements of defined benefit plans 3,453 (8,825)
Other comprehensive income (10,173) 23,295
Total comprehensive income (loss) 4,824 (186,412)
Total comprehensive income (loss) attributable to Aurubis AG shareholders 3,690 (187,166)
Total comprehensive income (loss) attributable to non-controlling interests 1,134 754

Certain prior-year figures have been adjusted.

3. Consolidated balance sheet (IFRS, in € thousand)

ASSETS 6/30/2014 9/30/2013 6/30/2013
Intangible assets 83,338 84,342 90,448
Property, plant and equipment 1,321,509 1,319,102 1,292,624
Interests in affiliated companies 1,328 1,328 1,310
Investments 844 871 871
Other financial fixed assets 33,789 33,793 27,873
Financial fixed assets 35,961 35,992 30,054
Fixed assets 1,440,808 1,439,436 1,413,126
Deferred tax assets 8,815 8,751 13,702
Non-current receivables and financial assets 13,522 19,385 21,455
Other non-current assets 908 775 783
Non-current receivables and other assets 14,430 20,160 22,238
Non-current assets 1,464,053 1,468,347 1,449,066
Inventories 1,966,457 1,940,195 1,823,153
Trade accounts receivable 367,646 395,046 475,900
Income tax receivables 9,895 33,268 30,940
Other current receivables and assets 106,966 92,093 127,547
Other current assets 42,343 66,327 63,262
Current receivables and other assets 526,850 586,734 697,649
Short-term security investments 544 424 425
Cash and cash equivalents 122,781 32,765 305,655
2,616,632 2,560,118 2,826,882
Assets "held-for-sale" 6,821 6,782 0
Current assets 2,623,453 2,566,900 2,826,882
Total assets 4,087,506 4,035,247 4,275,948

Certain figures as at 9/30/2013 and 6/30/2013 have been adjusted.

INTERIM CONSOLIDATED FINANCIAL STATEMENTS FIRST NINE MONTHS 2013/14

EQUITY AND LIABILITIES 6/30/2014 9/30/2013 6/30/2013
Subscribed capital 115,089 115,089 115,089
Additional paid-in capital 343,032 343,032 343,032
Retained earnings 1,439,703 1,482,378 1,419,436
Accumulated other comprehensive income 2,759 5,846 (5,376)
Equity attributable to shareholders of Aurubis AG 1,900,583 1,946,345 1,872,181
Non-controlling interests 3,095 3,020 2,748
Equity 1,903,678 1,949,365 1,874,929
Deferred tax liabilities 259,424 277,136 275,632
Pension provisions and similar obligations 169,938 158,990 165,890
Other non-current provisions 56,553 62,553 62,964
Non-current provisions 226,491 221,543 228,854
Non-current borrowings 287,293 414,624 418,330
Other non-current liabilities 11,443 14,692 17,543
Non-current liabilities 298,736 429,316 435,873
Non-current provisions and liabilities 784,651 927,995 940,359
Other current provisions 66,157 80,908 68,074
Current borrowings 261,274 83,722 181,651
Trade accounts payable 888,490 817,770 926,117
Income tax liabilities 8,516 4,938 3,894
Other current financial liabilities 102,864 100,224 190,474
Other current non-financial liabilities 71,876 70,325 90,450
Current liabilities 1,333,020 1,076,979 1,392,586
Current provisions and liabilities 1,399,177 1,157,887 1,460,660
Debt 2,183,828 2,085,882 2,401,019
Total equity and liabilities 4,087,506 4,035,247 4,275,948

Certain figures as at 9/30/2013 and 6/30/2013 have been adjusted.

4. Consolidated cash flow statement (IFRS, in € thousand)

9 months
2013/14
9 months
2012/13
Earnings before taxes 21,027 (286,231)
Depreciation and amortization 96,748 93,767
Change in allowances on receivables and other assets 1,116 318
Change in non-current provisions (9,064) (18,657)
Net losses on disposal of fixed assets 1,858 (3,276)
Valuation of derivatives (9,899) 109,486
Financial result 23,878 28,561
Income taxes paid 7,143 (59,920)
Change in receivables and other assets, including short-term security investments 46,280 22,129
Change in inventories (including valuation effects) (17,350) 202,633
Change in current provisions (12,986) (4,326)
Change in liabilities (excl. borrowings) 60,143 (86,126)
Cash inflow (outflow in the prior year) from operating activities (net cash flow) 208,894 (1,642)
Additions to fixed assets (100,638) (106,449)
Proceeds from disposal of fixed assets 141 3,528
Interest paid 2,691 5,797
Dividends received 167 207
Cash outflow from investing activities (97,639) (96,917)
Proceeds from issuance of bonds and taking up borrowings 396,691 29,567
Payment for the redemption of bonds and borrowings (343,635) (205,197)
Payment for the acquisition of non-controlling interests 0 (326)
Interest paid (23,649) (27,166)
Dividends paid (50,511) (61,689)
Cash outflow from financing activities (21,104) (264,811)
Net changes in cash and cash equivalents 90,151 (363,370)
Changes from exchange rate changes (135) (281)
Cash and cash equivalents at beginning of period 32,765 669,306
Cash and cash equivalents at end of period 122,781 305,655

Certain prior-year figures have been adjusted.

5.Consolidated statement of changes in equity (IFRS, in € thousand)

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6. Selected notes to the consolidated financial statements

The accompanying interim group report of Aurubis AG includes interim consolidated financial statements and a group management report in accordance with the stipulations of the German Securities Trading Act. The interim consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS) for interim reporting as applicable in the EU. The accounting and valuation principles of the financial statements as at September 30, 2013 have been applied without amendment, with the exception of accounting standards that are to be applied for the first time.

The interim consolidated financial statements and the interim group management report for the first nine months of fiscal year 2013/14 have not been reviewed by the auditors.

Standards to be applied for the first time

The amendments to IFRS 13 "Fair Value Measurement" that were adopted into European law by the European Union in December 2012 and are applicable to fiscal years beginning on or after January 1, 2013 were applied in the current quarterly financial statements for the first nine months of fiscal year 2013/14.

Adjustments pursuant to IAS 8

In June 2011 the IASB passed IAS 19R "Employee Benefits", which was adopted into European law by the EU in June 2012. This must be applied for the first time to fiscal years beginning on or after January 1, 2013.

According to the new version of IAS 19, actuarial gains and losses should not be recorded using the corridor method but should be directly accounted for in other comprehensive income. These may not be reclassified in the income statement. A second change addresses the calculation of interest on plan assets. In the new version of IAS 19 this is no longer based on the expected return but corresponds to the discount rate of the performance-oriented obligation. Furthermore, the notes to the consolidated financial statements will be expanded.

Aurubis has applied the new version of IAS 19 since October 1, 2013. The amendments must be applied retroactively to the beginning of the comparable period.

As part of the annual improvement process (2009-2011 cycle), the IASB clarified with respect to IAS 16 "Property, Plant and Equipment" that replacement parts and maintenance devices that fulfill the definition criteria of property, plant and equipment should be recorded as such and not as inventories. Maintenance devices that are used for longer than one period must therefore be recorded in fixed assets. If used for a shorter period of time, they are recorded in inventories.

The amendment to IAS 16 must be applied for the first time to fiscal years beginning on or after January 1, 2013. Aurubis has applied this retroactively to the beginning of the comparable period since October 1, 2013.

The quantitative effects of the retrospective adjustments to the consolidated financial statements and to the consolidated income statement of the first nine months of 2012/13 pursuant to IAS 8 are as follows.

Correction of consolidated balance sheet as at June 30, 2013 pursuant to IAS 8 (IFRS, in € thousand)

Correction
6/30/2013 pursuant to IAS 8 6/30/2013
Before correction After correction
Assets
Property, plant and equipment 1,286,667 5,957 1,292,624
Deferred tax assets 2,804 10,898 13,702
Non-current receivables and financial assets 41,509 (20,054) 21,455
Inventories 1,833,807 (10,654) 1,823,153
Other non-current and current assets 1,125,014 0 1,125,014
Total assets 4,289,801 (13,853) 4,275,948
Equity and liabilities
Subscribed capital 115,089 0 115,089
Additional paid-in capital 343,032 0 343,032
Retained earnings 1,475,983 (56,547) 1,419,436
Change in equity not affecting net income (5,376) 0 (5,376)
Equity attributable to shareholders of Aurubis AG 1,928,728 (56,547) 1,872,181
Non-controlling interests 3,224 (476) 2,748
Equity 1,931,952 (57,023) 1,874,929
Pension provisions 105,841 60,049 165,890
Deferred tax liabilities 292,511 (16,879) 275,632
Other current and non-current liabilities 1,959,497 0 1,959,497
Total equity and liabilities 4,289,801 (13,853) 4,275,948
Correction
9/30/2013 pursuant to IAS 8 9/30/2013
Before correction After correction
Assets
Property, plant and equipment 1,313,396 5,706 1,319,102
Deferred tax assets 5,329 3,422 8,751
Non-current receivables and financial assets 40,903 (21,518) 19,385
Inventories 1,950,849 (10,654) 1,940,195
Other non-current and current assets 747,814 0 747,814
Total assets 4,058,291 (23,044) 4,035,247
Equity and liabilities
Subscribed capital 115,089 0 115,089
Additional paid-in capital 343,032 0 343,032
Retained earnings 1,532,430 (50,052) 1,482,378
Change in equity not affecting net income 5,846 0 5,846
Equity attributable to shareholders of Aurubis AG 1,996,397 (50,052) 1,946,345
Non-controlling interests 3,430 (410) 3,020
Equity 1,999,827 (50,462) 1,949,365
Pension provisions 110,196 48,794 158,990
Deferred tax liabilities 298,512 (21,376) 277,136
Other current and non-current liabilities 1,649,756 0 1,649,756
Total equity and liabilities 4,058,291 (23,044) 4,035,247

24 AURUBIS – INTERIM REPORT FIRST NINE MONTHS 2013/14

Correction of consolidated income statement pursuant to IAS 8 (IFRS, in € thousand)

9 months pursuant to 9 months
2012/13 IAS 8 2012/13
Before After
correction correction
Personnel expenses (321,905) 223 (321,682)
Depreciation and amortization (89,238) (756) (89,994)
Operating result (EBIT) (256,796) (533) (257,329)
Interest expense (36,672) 253 (36,419)
Earnings before taxes (EBT) (285,951) (280) (286,231)
Income taxes 76,378 146 76,524
Net result (209,573) (134) (209,707)
Net result attributable to Aurubis AG shareholders (210,327) (134) (210,461)
Net result attributable to non-controlling interests 754 0 754
Basic earnings per share (in €) (4.68) 0.00 (4.68)
Diluted earnings per share (in €) (4.68) 0.00 (4.68)

Dividend

A total of €49,452,395.30 of Aurubis AG's unappropriated earnings of €106,491,172.65 in fiscal year 2012/13 was used to pay a dividend of €1.10. An amount of €57,038,777.35 was carried forward.

26 AURUBIS – INTERIM REPORT FIRST NINE MONTHS 2013/14 l
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S
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Re
ve
nu
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l re
To
ta
ve
nu
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6
8,
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6,
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6
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9
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Re
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w
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ies
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ar
1
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9
0
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5
1
7
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3
2
0,
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4
6,
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2
3
2
6,
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4
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9
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2
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9
6
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9
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2
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3
6
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8
7
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6
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7
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9
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3
6
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7
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7
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E
B
I
T
7
5,
5
8
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8
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7
4
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7
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0
2
6,
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6
2
(
)
2
3,
7
7
6
(
)
1
6,
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5
4
9
8,
9
1
5
1
6
1,
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3
7
(
)
5
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(
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4
1
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(
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2
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B
T
6
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6
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9
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1
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1
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1
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1
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3
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9
1
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(
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2
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(
)
6,
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7
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1
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(
)
3,
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(
)
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6
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1
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2
0
2
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7
(
)
2
8
6,
2
3
1
R
O
C
E
1
0.
9%
2
4.
1%
3.
9%
1
5.
7%
1.
2%
3.
1%
4.
5%
-5.
9%

The division of the segments complies with the definition of business units in the Group. Certain prior-year figures have been adjusted.

INTERIM CONSOLIDATED FINANCIAL STATEMENTS FIRST NINE MONTHS 2013/14

Hamburg, August 13, 2014

Aurubis AG

The Executive Board

Peter Willbrandt Dr. Stefan Boel Erwin Faust Dr. Frank Schneider

Disclaimer:

Forward-looking statements

This information contains forward-looking statements based on current assumptions and forecasts. Various known and unknown risks, uncertainties and other factors could have the impact that the actual future results, financial situation or developments differ from the estimates given here. We assume no liability to update forward-looking statements.

V. DATES AND CONTACTS

FINANCIAL CALENDAR

Annual Report 2013/14 December 12, 2014
Interim Report on the First Three Months 2014/15 February 13, 2015
Annual General Meeting 2015 March 19, 2015
Interim Report on the First Six Months 2014/15 May 13, 2015
Interim Report on the First Nine Months 2014/15 August 13, 2015
Annual Report 2014/15 December 11, 2015

INVESTOR RELATIONS CONTACTS

Angela Seidler Head of Investor Relations Phone: +49 40 7883-3178 E-mail: [email protected]

Dieter Birkholz Phone: +49 40 7883-3969 E-mail: [email protected]

Frank Dernesch Phone: +49 40 7883-2379 E-mail: [email protected]

GROUP COMMUNICATIONS CONTACTS

Michaela Hessling Head of Group Communications Phone: +49 40 7883-3053 E-mail: [email protected]

Matthias Trott Phone: +49 40 7883-3037 E-mail: [email protected]

Aurubis AG Hovestrasse 50 D-20539 Hamburg Phone: +49 40 7883-0 Fax: +49 40 7883-3003 [email protected]

www.aurubis.com

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