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Wienerberger AG

Quarterly Report Nov 12, 2015

769_rns_2015-11-12_1021ebe7-22b6-4f0e-906a-cd46cf370186.pdf

Quarterly Report

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Goal-oriented and focused. Report on the First three quarters of 2015

k WIENERBERGER ScriptQUARTERLY reportS © 2015 starring Wall, facade, roof, pipes, Pavers produced in Europe, North america, india

Earnings Data 1-9/2014 1-9/2015 Chg. in % Year-end 2014
Revenues in € mill. 2,148.4 2,283.3 +6 2,834.5
Operating EBITDA in € mill. 248.1 293.4 +18 317.2
Operating EBIT in € mill. 89.2 142.4 +60 100.2
Profit before tax in € mill. 69.7 87.3 +25 -157.6
Profit after tax 1) in € mill. 55.7 47.8 -14 -170.0
Earnings per share in € 0.27 0.20 -26 -1.74
Free cash flow 2) in € mill. -26.4 6.2 >100 134.0
Normal capex in € mill. 77.5 78.8 +2 121.8
Growth capex in € mill. 35.9 6.3 -82 41.3
Balance Sheet Data 31.12.2014 30.9.2015 Chg. in %
Equity 3) in € mill. 2,046.8 2,104.0 +3
Net debt in € mill. 621.5 647.0 +4
Capital employed in € mill. 2,652.2 2,735.0 +3
Balance sheet total in € mill. 3,913.4 3,911.0 0
Gearing in % 30.4 30.8 -
Ø Employees 14,836 15,875 +7
Stock Exchange Data 1-12/2014 1-9/2015 Chg. in %
Share price high in € 13.98 16.81 +20
Share price low in € 9.01 11.45 +27
Share price at end of period in € 11.45 15.73 +37
Shares outstanding (weighted) 4) in 1,000 116,017 116,956 +1
Market capitalization at end of period in € mill. 1,345.1 1,848.1 +37
Divisions 1-9/2015
in € mill. and % 5)
Clay Building
Materials Europe
Pipes & Pavers
Europe
North
America
Holding &
Others
Reconciliation
Third party revenues 1,250.4 (+7%) 816.5 (+2%) 210.2 (+20%) 5.7 (+43%)
Inter-company revenues 1.1 (-17%) 1.0 (+59%) 3.7 (>100%) 9.2 (+27%) -14.3
Revenues 1,251.5 (+7%) 817.5 (+2%) 213.9 (+21%) 14.9 (+33%) -14.3
Operating EBITDA 188.9 (+8%) 91.9 (+14%) 26.7 (>100%) -14.2 (+2%)
Operating EBIT 93.4 (+19%) 57.3 (+54%) 8.4 (>100%) -16.7 (+4%)
Total investments 48.4 (-38%) 27.7 (+24%) 7.7 (-20%) 1.2 (-58%)
Capital employed 1,765.8 (-9%) 590.9 (-8%) 379.8 (-18%) -1.4 (<-100%)
Ø Employees 10,219 (+14%) 4,165 (-1%) 1,284 (+2%) 207 (+2%)

1) Before non-controlling interests and accrued hybrid coupon

2) Cash flow from operating activities less cash flow from investing activities plus growth capex

3) Equity including non-controlling interests and hybrid capital

4) Adjusted for treasury stock

5) Changes in % to the comparable prior year period are shown in brackets

Explanatory notes to the report:

– Operating EBITDA and operating EBIT are adjusted for non-recurring income and expenses.

– Rounding differences may arise from the automatic processing of data.

Chief Executive's Review

Dear Shareholders,

Wienerberger recorded an increase in revenues and earnings during the period from January to September this year. Group revenues rose by 6% to € 2.3 billion and operating EBITDA by 18% to € 293 million. In view of the increasing market volatility during the past three months, we are satisfied with our performance.

Residential construction in Europe has been characterized by major regional differences since the beginning of the year, with a continuation of the earlier trends in individual markets. The countries that have been characterized by a weak demand level since the start of the year continue to have an unfavorable effect on the business. They include the German speaking region Switzerland, Austria and Germany as well as currently difficult markets like France and Italy. Nevertheless, we successfully offset these trends and generated revenue and earnings growth in the Clay Building Materials Europe Division for the first nine months. However, as a reaction to the increasingly volatile market environment, we have intensified our focus on the implementation of measures to optimize our cost structures and strengthen earnings. On the one hand, we are accelerating the integration of our East European clay roof tile business. On the other hand, we are putting a number of performance enhancing measures in certain markets in place. Such proactive measures will lead to costs in the third and fourth quarter.

Our plastic pipe business continued its sound development, above all in the Nordic markets, and we recorded a very satisfactory performance in our international project business. Ongoing stability in the European markets and higher volumes in the Middle East led to an improvement in earnings from the ceramic wastewater systems business. Our concrete paver activities benefited from our positioning as a premium supplier and from the ongoing cost optimization programs. The results were higher revenues and double-digit growth in operating EBITDA for the Pipes & Pavers Europe Division from January to September.

In addition to improving profitability and optimizing our free cash flow, our focus remains on financial discipline. This also includes the steady reduction of debt. We took a further step in this direction during August 2015 with the redemption of the € 200 million bond issued in 2012. The resulting interest savings brought us substantially closer to our internal goal of reducing net interest expense by roughly € 10 million in 2015.

We are optimistic that we will generate operating EBITDA of € 375 million in 2015, before the deduction of costs for structural adjustments. Our EBITDA target includes an earnings contribution of € 25 million from the sale of real estate. We are well aware that this target is ambitious, but we remain focused on its achievement.

Heimo Scheuch, Chief Executive Officer of Wienerberger AG

Interim Management Report

FINANCIAL REVIEW

Earnings

Revenues recorded by the Wienerberger Group rose by 6% year-on-year to € 2,283.3 million in the first nine months of 2015 (2014: € 2,148.4 million), whereby roughly 3% was attributable to the consolidation of Tondach Gleinstätten in the first half-year. Organic growth was driven primarily by higher average prices and foreign exchange effects, which added € 40.4 million to revenues. The substantial positive effects from the US dollar, British pound and Swiss franc were contrasted by negative changes in the Russian ruble and the Norwegian and Swedish krone.

In the Clay Building Materials Europe Division, third party revenues rose by a sound 7% to € 1,250.4 million, including the consolidation effect from Tondach Gleinstätten. Operating EBITDA increased 8% to € 188.9 million based on higher average prices, positive foreign exchange effects and the earnings contribution from Tondach Gleinstätten. Also included here are roughly € 6 million of costs for structural adjustments.

The Pipes & Pavers Europe Division recorded a slight increase in third party revenues to € 816.5 million (2014: € 801.6 million), which was supported by moderately higher average prices based on stable volumes. Operating EBITDA in this division improved clearly in year-on-year comparison to € 91.9 million (2014: € 80.5 million). Higher earnings in the plastic pipe business were responsible for this increase, in particular through a stronger international project business. Our ceramic pipe business showed a slight growth and our concrete paver activities recorded stable revenues with noticeably higher earnings.

Third party revenues in the North America Division rose by 20% year-on-year, primarily as the result of foreign exchange effects. Volumes remained constant at the prior year level due to the weather-related late start into the construction season. A slight improvement in average prices together with these effects resulted in a significant increase in third party revenues to € 210.2 million. Operating EBITDA rose substantially by € 19.6 million to € 26.7 million based on the operating development and the implementation of cost optimization measures as well as the sale of non-core land for € 12.5 million in the first half-year.

The Wienerberger Group recorded a 18% increase in operating EBITDA to € 293.4 million in the first nine months of 2015. This improvement was supported by the consolidation of Tondach Gleinstätten and, above all, by the positive development of key markets in Great Britain, the Netherlands, Norway and Poland. The program to sell non-core real estate generated € 15.8 million of earnings in the first nine months (2014: € 2.6 million). Operating EBIT amounted to € 142.4 million for the reporting period (2014: € 89.2 million).

Financial results of € -44.9 million (2014: € -19.5 million) reflect the substantial reduction in net interest expense to € -32.4 million (2014: € -40.4 million) following the increased use of short-term bank lines as well as foreign exchange losses of € 6.6 million and other valuation effects of € -6.0 million. Profit before tax improved significantly to € 87.3 million in the first nine months (2014: € 69.7 million). After the deduction of taxes, Wienerberger recorded net profit of € 47.8 million (2014: € 55.7 million). Earnings per share equaled € 0.20, compared with € 0.27 in the first nine months of the previous year. The calculation of earnings per share includes an adjustment for the accrued hybrid coupon.

Revenue growth through higher average prices and consolidation effect

Clay Building Materials Europe with 8% yearon-year increase in operating EBITDA

Pipes & Pavers Europe with substantial improvement in EBITDA

Cash Flow

Gross cash flow rose by € 50.2 million based on the substantial improvement in operating earnings and totaled € 238.1 million for the reporting period. Cash flow from operating activities was also clearly higher than the previous year at € 76.2 million for the first nine months of 2015 (2014: € 31.2 million).

Expenditures for necessary maintenance and investments in technical upgrades for production processes amounted to € 78.8 million (2014: € 77.5 million) as well as € 6.3 million (2014: € 35.9 million) for growth projects for the first nine months. A total of € 19.3 million (2014: € 9.9 million) was generated by the sale of real estate and other non-current assets, above all by the program to divest non-core assets. Cash flow from financing activities totaled € -108.8 million for the reporting period, with the redemption of financial liabilities, the € 20.9 million hybrid coupon payment and the € 17.5 million dividend payment representing the main cash outflows.

Asset and Financial Position

Group equity rose by € 57.2 million over year-end 2014 as of September 30, 2015. Total comprehensive income after tax of € 95.7 million, which comprised profit after tax of € 47.8 million and positive changes of € 47.9 million in other reserves, was contrasted by the € 20.9 million hybrid coupon payment and the € 17.5 million dividend. The increase in other reserves was attributable primarily to foreign currency translation effects (€ 48.8 million). Net debt rose by € 25.5 million over the level at December 31, 2014 to € 647.0 million because of the seasonal increase in working capital, but was € 137.9 million lower than at the end of the previous quarter.

Financing and Treasury

After the seasonal increase in the first half-year, gearing returned to the December 2014 level (30% as of December 31, 2014) and equaled 31% as of September 30, 2015. The treasury indicators for the first nine months of 2015 show net debt / operating EBITDA of 1.8 years and operating EBITDA / interest result of 8.1 – both of which are comfortably below, respectively above the agreed levels defined by the credit agreements.

Financial management will continue to focus on the improvement of interest result through the increased use of revolving bank lines as a substitute for long-term financing. Accordingly, the bond that expired in August was refinanced largely with bank lines, which are reported under short-term financial liabilities. This financing will be reduced by the end of 2015 through generated cash flow.

Treasury Ratios 1) 30.9.2014 2) 31.12.2014 2) 30.9.2015 Threshold
Net debt / operating EBITDA 2.3 1.9 1.8 <3.50
Operating EBITDA / interest result 5.2 5.8 8.1 >3.75

1) Calculated on the basis of 12-month operating EBITDA and 12-month interest results

2) Pro-forma calculation, including 12 months of EBITDA and interest results for Tondach Gleinstätten

Strong improvement in gross cash flow to € 238.1 million

Positive total comprehensive income after tax

Net debt/operating EBITDA equals 1.8 years as of September 30, 2015

Focus on improved interest result

Slight revenue growth and nearly stable operating EBITDA development in Q3 2015

Clay Building Materials Europe Division with slight earnings decline

Pipes & Pavers Europe Division with slight increase in EBITDA

Third Quarter of 2015

The Wienerberger Group generated stable third party revenues of € 808.3 million in the third quarter of 2015, compared with € 798.9 million in the comparable prior year period. Sound growth in the first half-year was followed by a notable slowdown in market dynamics during the reporting period. The development of earnings was also negatively influenced by costs of roughly € 6 million, which resulted from further measures to align our structures with conditions on several markets and the accelerated integration of Tondach Gleinstätten. In total, Group operating EBITDA remained nearly stable at € 112.5 million in the third quarter (2014: € 113.0 million).

The Clay Building Materials Europe Division reported a 1% increase in revenues to € 452.2 million in the third quarter and, due to the costs for structural adjustments, a 2% decrease in operating EBITDA to € 76.0 million. Developments in the division's reporting segments differed during this three-month period. The East European segment increased earnings by a further 11% to € 34.1 million, chiefly due to continued growth in Poland, Romania, Bulgaria and Hungary and solid improvement in our East European roofing business. This offset the significant earnings decline in Russia, where the progressive slowdown in the demand for building materials led to a sharp drop in volumes. In Western Europe, Wienerberger recorded generally stable organic development. The Netherlands and Great Britain continued to generate sound earnings growth. This was based primarily on higher volumes in the Netherlands, while the improvement in Great Britain resulted mainly from higher average prices. Volumes in Great Britain were lower than the previous year because of higher stocks in the supply chain and a weaker-than-expected market growth. The slight decline in the market for single- and twofamily houses and lower renovation spending were responsible for a further earnings decline in Germany and Switzerland. Segment results were also negatively influenced by costs of roughly € 6 million for structural adjustments, which were responsible for an 11% decline in operating EBITDA to € 41.9 million in Western Europe.

The Pipes & Pavers Europe Division recorded a 3% decline in revenues to € 275.6 million, while operating EBITDA rose by 2% to € 35.3 million. Our concrete paver business in Central-East Europe continued the first half-year trend with moderate third quarter growth, while our ceramic pipe business followed the flat development in operating EBITDA during the first six months with moderate earnings improvement. Developments in our plastic pipe business were mixed. In Western Europe, sound growth in our Nordic markets, the Netherlands and Ireland led to a significant improvement in earnings. We also generated a further year-on-year increase in operating EBITDA in the international project business, which is included in this reporting segment. In Eastern Europe, the positive development in Poland and Turkey was unable to offset the declines in other markets. The deep recession in Russia was accompanied by a continuation of the sharp drop in infrastructure spending, while the aftereffects of the sovereign debt crisis and recent elections in Greece were reflected in a temporary standstill in public investments. In Austria, public sector expenditures also declined as a result of the economic stagnation.

The North America Division reported a 17% increase in revenues to € 78.5 million for the third quarter. The continuing recovery of new residential construction in the USA, which is illustrated by the steady increase in housing starts, has still not had the expected positive effect on our core facing brick business. After a late start into the construction season due to bad weather at the beginning of the year, capacity limitations in the construction industry prevented a notable catch-up effect and volumes remained constant at the prior year level. In contrast, the development of average prices was better than expected and exceeded the previous year. In combination with cost reduction measures to strengthen earnings and positive currency translation effects this led to a sound improvement in operating earnings in the reporting currency. In Canada, we are benefiting from the recovery of residential construction through price and volume increases. The capacity expansion in our North American plastic pipe business was accompanied by sound volume growth, but the related earnings effect was neutralized in the third quarter by shifts in the product mix. Operating EBITDA in the North America Division rose by 25% to € 6.1 million in the third quarter of 2015.

Third party revenues in € mill. 7-9/2014 7-9/2015 Chg. in %
Clay Building Materials Europe 446.8 452.2 +1
Clay Building Materials Eastern Europe 146.1 144.9 -1
Clay Building Materials Western Europe 300.6 307.3 +2
Pipes & Pavers Europe 283.5 275.6 -3
Pipes & Pavers Eastern Europe 134.3 126.5 -6
Pipes & Pavers Western Europe 149.1 149.1 0
North America 67.3 78.5 +17
Holding & Others 1.3 1.9 +48
Wienerberger Group 798.9 808.3 +1
Operating EBITDA in € mill. 7-9/2014 7-9/2015 Chg. in %
Clay Building Materials Europe 77.8 76.0 -2
Clay Building Materials Eastern Europe 30.8 34.1 +11
Clay Building Materials Western Europe 47.0 41.9 -11
Pipes & Pavers Europe 34.7 35.3 +2
Pipes & Pavers Eastern Europe 17.9 15.1 -16
Pipes & Pavers Western Europe 16.8 20.2 +20
North America 4.9 6.1 +25
Holding & Others -4.4 -4.9 -12
Wienerberger Group 113.0 112.5 0

Sound earnings improvement in North America Division

OPERATING SEGMENTS

Clay Building Materials Europe

Residential construction in Europe was stable to slightly positive with major regional differences in the first nine months of 2015. The positive momentum in Great Britain, the Netherlands, Romania, Bulgaria, Hungary and Poland, was contrasted by further declines in France, Italy and Russia. Single- and two family house construction and the renovation market, which is a key driver for the roofing business, were weaker than the previous year in the German-speaking countries. In order to optimize our structures in selected markets, measures were implemented to adjust and relocate production capacities. The price and volume trends from the first half-year also continued during the third quarter. Facing brick volumes were lower than the first three quarters of 2014, but average prices improved. The sound volume growth in roof tiles resulted from the consolidation of our East European clay roof tile activities in the first half-year, while we used the recovering market environment in Eastern Europe to increase volumes of clay blocks.

The Clay Building Materials Europe Division recorded a year-on-year increase of 7% in revenues to € 1,250.4 million and, despite the costs for structural adjustments, an increase of 8% in operating EBITDA to € 188.9 million. This growth was supported by an improvement in average prices and the consolidation effect as well as lower energy costs and measures to increase efficiency and optimize our cost structures.

Clay Building Materials Europe 1-9/2014 1-9/2015 Chg. in %
Third party revenues in € mill. 1,166.4 1,250.4 +7
Operating EBITDA in € mill. 174.9 188.9 +8
Operating EBIT in € mill. 78.7 93.4 +19
Total investments in € mill. 78.4 48.4 -38
Capital employed in € mill. 1,939.2 1,765.8 -9
Ø Employees 8,933 10,219 +14

For the fourth quarter of 2015, we expect stable to slightly stronger growth in European residential construction. The positive trends should continue in Great Britain, the Netherlands, Romania, Bulgaria, Hungary and Poland, while further declines are forecasted for our Germanspeaking core markets, France and Italy. We expect volume development in line with the markets and an increase in average prices for the full year. In addition, the ongoing measures to optimize costs and improve the product mix should support a sound improvement in revenues and earnings this year.

Clay Building Materials Western Europe

The development of residential construction in our West European core markets during the third quarter was similar to the first half-year. The markets in Italy, France, Switzerland and Germany were characterized by declines in single- and two-family house construction and continuing weakness in renovation. Clay block and roof tile volumes were therefore lower than the previous year. In spite of the ongoing positive market development in the Netherlands, facing brick volumes also decreased during the first nine months – primarily due to weaker-thanexpected market growth in Great Britain. The Clay Building Materials Western Europe Segment recorded a 3% increase in revenues to € 890.3 million for the first nine months of 2015.

Higher revenues and earnings in Western Europe

The steady implementation of measures to optimize the cost structure and price increases over cost inflation led to an improvement of 4% in operating EBITDA to € 127.7 million.

Clay Building Materials Western Europe 1-9/2014 1-9/2015 Chg. in %
Third party revenues in € mill. 866.8 890.3 +3
Operating EBITDA in € mill. 122.5 127.7 +4
Operating EBIT in € mill. 58.1 69.4 +19
Total investments in € mill. 32.9 36.1 +10
Capital employed in € mill. 1,364.9 1,268.0 -7
Ø Employees 5,925 6,028 +2
Sales volumes clay blocks in mill. NF 1,523 1,504 -1
Sales volumes facing bricks in mill. WF 1,005 954 -5
Sales volumes roof tiles in mill. m² 17.49 16.84 -4

The positive trends in single- and two-family house construction in Great Britain continued during the reporting period, but volumes were lower than the previous year. This situation reflected the slight weakness in demand combined with high stocks across the entire supply chain due to advance purchases in the last quarter of 2014. In this environment, sound price increases and positive foreign exchange effects led to an improvement in revenues and earnings in the reporting currency.

The positive market development in the Netherlands continued during the third quarter and resulted in higher volumes in all product groups for the first nine months of 2015. We used this market environment to extend our positions and increase revenues and earnings.

The Belgian market was characterized by reserved private residential construction and renovation activity during the first nine months of 2015, which led to a slight year-on-year decline in volumes. However, we were able to realize higher average prices through a shift in the product mix to premium products. Internal efficiency improvement measures also had a positive effect and supported a year-on-year increase in earnings.

Single- and two-family house construction in Germany and Switzerland declined slightly during the first nine months of 2015. The renovation market, which is a key driver for our roof tile business, was also negatively affected by the absence of public sector incentives and the postponement of refurbishment projects due to the lower energy prices. Measures were therefore implemented among others in Germany to adjust and relocate production capacity. Operating earnings in both markets were significantly lower than the previous year, not least as a result of the costs for structural adjustments. Our focal point in Switzerland lies on the improvement of the product mix, while in Germany we are concentrating, above all, on innovative products and system solutions to expand our positions in the single- and two-family house segment and increase our market penetration in multi-story residential construction.

France and Italy recorded a further decline in single- and two-family house construction. Our roofing business in France was also negatively affected by weakness in the renovation segment. Consequently, volumes were lower in both markets and led to a year-on-year decline in revenues and earnings. In order to reduce the effects of these developments, we are continuing to implement efficiency improvement and cost optimization measures.

Further revenue and earnings growth in Great Britain

Continued market growth in the Netherlands

Price increases through improved product mix in Belgium

Adjustment of production capacity in Germany

Market declines in Italy and France Revenue and earnings improvement for full year in Western Europe

Sound revenue and earnings growth in Eastern Europe

Moderate increase in residential construction in Poland

Tense economic situation in Austria

For the full 12 months of 2015, we expect stable to slightly positive development on the residential construction markets in Western Europe. The demand for bricks in Great Britain should be somewhat weaker than the previous year, but we are projecting a substantial improvement in average prices. The positive momentum in the Netherlands should continue, and market development in Belgium should be generally stable. Declines are forecasted for the German, French and Italian markets. In total, the Clay Building Materials Western Europe Segment is expected to record revenue and earnings growth, above all due to higher average prices. This improvement will also be supported by measures to improve efficiency and optimize the cost structure in all areas.

Clay Building Materials Eastern Europe

Eastern Europe saw generally positive market development during the first nine months of 2015. In this environment, we increased clay block volumes and further expanded our market positions. Average prices were slightly lower than the previous year due to the ongoing price pressure in individual regional markets. Supported by the strong contribution from the consolidation of our East European roofing business, the Clay Building Materials Eastern Europe Segment recorded a sound increase of 20% in revenues to € 360.0 million and 17% in operating EBITDA to € 61.2 million.

Clay Building Materials Eastern Europe 1-9/2014 1-9/2015 Chg. in %
Third party revenues in € mill. 299.6 360.0 +20
Operating EBITDA in € mill. 52.4 61.2 +17
Operating EBIT in € mill. 20.6 24.0 +17
Total investments in € mill. 45.5 12.4 -73
Capital employed in € mill. 574.3 497.8 -13
Ø Employees 3,008 4,191 +39
Sales volumes clay blocks in mill. NF 2,223 2,385 +7
Sales volumes roof tiles in mill. m² 6.44 12.29 +91

New single- and two-family house construction in Poland rose moderately during the first nine months and led to an increase in clay block and roof tile volumes. However, we were unable to adjust average prices because of the ongoing competitive pressure. Revenues and earnings improved year-on-year.

Residential construction in Austria was stable during the third quarter in spite of the tense economic situation and high unemployment. We increased average prices slightly based on improvements in the product mix and held volumes constant at the prior year level.

The Czech market followed a good start into the construction season with a slight decline during the third quarter. During the first nine months volumes were slightly higher based on stable average prices. On the challenging Slovakian market, ongoing price pressure and lower volumes led to a decline in earnings for the reporting period.

The positive market development in Romania and Bulgaria continued during the third quarter and was reflected in an increase in single- and two-family house construction. We recorded a substantial increase in clay block volumes in both countries, which further expanded our market positions. Revenues and earnings improved based on an increase in average prices. In Hungary, revenues and earnings increased as a result of volume growth and higher prices despite slight market weakness during the third quarter.

The ongoing recession in Russia was responsible for a further decline in new residential construction during the third quarter. We held average prices nearly stable in this difficult market environment, but volumes were substantially lower. Negative foreign exchange effects from the weak Russian ruble increased the resulting revenue and earnings decline in the reporting currency.

Our East European roof tile business developed in line with our expectations during the third quarter. In spite of higher integration costs at the beginning of the year and continuing weakness in the renovation segment of several core markets, we generated year-on-year organic growth in revenues and earnings.

The assumptions made at the beginning of the year for Eastern Europe remain intact, and we expect sound revenue and earnings growth in a slightly more dynamic market for the full 12 months of 2015. Single- and two-family house construction should remain on an upward trend in Poland, Romania, Bulgaria and Hungary and lead to higher volumes of clay blocks. We still see the market in Slovakia with a slight decline, but are projecting stable to slightly positive development in the Czech Republic. In Austria we see a stable to slightly declining environment for the full year due to the general economic climate, and a significant slowdown is expected in Russia. Our East European roofing business should generate organic revenue and earnings growth despite the weakness in the renovation segment of individual core markets. In total, we are expecting a sound improvement in revenues and earnings for the Clay Building Materials Eastern Europe Segment in 2015.

Czech Republic and Slovakia with different market trends

Continued market growth in Romania and Bulgaria; Hungary with slight weakness in Q3

Substantial revenue and earnings decline in Russia

Consolidated roof tile business meets expectations

Higher revenues and earnings expected for Clay Building Materials Eastern Europe Segment for full year

Pipes & Pavers Europe

The Pipes & Pavers Europe Division reported a 2% increase in revenues to € 816.5 million and a sound 14% improvement in operating EBITDA to € 91.9 million for the first nine months of 2015. This development was supported primarily by higher earnings in our plastic pipe business, which generated record results for the first half-year and matched the previous year's results for the past three months. In addition to higher volumes and market shares in a number of Nordic markets, significant volume and earnings growth was recorded by the international project business based on a sizeable increase in orders. This sound earnings improvement was based, above all, on our extremely successful measures to master the supply shortage of raw materials and the significant price volatility, which moderated in the recent three months.

Our ceramic wastewater systems business benefited from generally stable earnings development in our European markets and higher volumes in the Middle East, which supported a slight increase in earnings. The expansion of our cooperation with a local partner in this region has led to a considerable improvement in capacity utilization since the beginning of the third quarter. Our concrete paver activities generated higher earnings based on stable revenues in a still challenging market environment that is characterized by generally stagnating demand and high competitive pressure. This improvement resulted, above all, from the steady implementation of our premium supplier strategy and the ongoing programs to optimize costs in all areas of the company.

Pipes & Pavers Europe 1-9/2014 1-9/2015 Chg. in %
Third party revenues in € mill. 801.6 816.5 +2
Operating EBITDA in € mill. 80.5 91.9 +14
Operating EBIT in € mill. 37.2 57.3 +54
Total investments in € mill. 22.4 27.7 +24
Capital employed in € mill. 641.7 590.9 -8
Ø Employees 4,187 4,165 -1

After strong earnings growth in the first half-year and stable development during the past three months, we are forecasting an earnings decline for the fourth quarter. Our plastic pipe business should see generally stable operating earnings development and a continuation of the regional trends from the first nine months. Earnings will be negatively influenced by the costs to align our structures with conditions on selected markets. Our ceramic wastewater systems business is also expected to weaken during the fourth quarter due to reduced infrastructure spending in Germany and the postponement of projects in Poland. In contrast, our concrete paver activities should record nearly stable development. Although the markets in Central-East Europe are characterized by stagnation and intense competition, we have steadily strengthened our earnings through a future-oriented strategy with premium products and strict cost management. In total, we expect a slight improvement in earnings for the Pipes & Pavers Europe Division in 2015 despite the fourth quarter decline.

Pipes & Pavers Western Europe

The Pipes & Pavers Western Europe Segment reported a 5% increase in revenues to € 460.8 million and significant 28% growth in operating EBITDA to € 56.9 million for the first nine months of 2015. Our plastic pipe activities generated a sound increase in operating earnings based on moderate revenue growth. Higher volumes, selective market share gains in a number of Nordic countries and the recovery of the Dutch and Irish markets as well as an increase in orders

Revenue and earnings growth for Pipes & Pavers Europe

Earnings improvement in ceramic pipe business and our concrete paver activities

Earnings growth expected for full year

Recovery in international project business leads to solid earnings growth for Pipes & Pavers Western Europe

for the international project business led to the solid development of earnings and offset the declines in France. In the international project business, which operates from Norway and the Netherlands, the orders for fiber-reinforced pipes extend into the next year and we are currently waiting for decisions on tenders for large-sized pipes. Proactive management in procurement, production and sales also allowed us to successfully master the temporary supply shortage and volatile development of raw material prices and ensure unlimited supplies for our customers.

Our ceramic wastewater systems business recorded a slight increase in revenues and earnings during the first nine months based on price increases to offset cost inflation in our European core business and moderate volume growth. Volumes were slightly higher in Italy, where previously postponed infrastructure projects are successively being realized, and also in Belgium. However, this development was unable to fully offset the decline on the German home market, where volumes are below the good previous year level as tenders have declined and projects are being postponed. Our exports to Eastern Europe were reflected in volume increases – despite the sharp decline in Poland – which were registered primarily in the Czech Republic, Bulgaria, Slovakia and Romania. The previously announced expansion of our cooperation with a local partner also led to a substantial increase in deliveries to the Middle East.

Pipes & Pavers Western Europe 1-9/2014 1-9/2015 Chg. in %
Third party revenues in € mill. 440.0 460.8 +5
Operating EBITDA in € mill. 44.4 56.9 +28
Operating EBIT in € mill. 17.5 37.9 >100
Total investments in € mill. 12.8 12.0 -7
Capital employed in € mill. 341.5 312.1 -9
Ø Employees 1,795 1,754 -2

We expect nearly stable year-on-year organic earnings growth in the plastic pipe business during the fourth quarter. The positive trend should continue in the Nordic markets, the Netherlands and Ireland, where we are also benefiting from exports to Great Britain, while the international project business should see stable development. In contrast, we are forecasting a further decline on the French market as a result of weaker infrastructure spending and high competition. Our plans therefore call for further structural adjustments during the fourth quarter, and the related costs will have a negative effect on earnings in the plastic pipe business. The growing weakness on the two key markets for our ceramic wastewater systems business, Germany and Poland, will prevent fourth quarter earnings from matching the previous year. In total, we expect a moderate improvement in earnings for the Pipes & Pavers Western Europe Segment in 2015 based on the positive development in the first nine months.

Pipes & Pavers Eastern Europe

The Pipes & Pavers Eastern Europe Segment recorded a slight decline in earnings for the first three quarters. The concrete paver business generated a moderate improvement in earnings during the third quarter, but earnings in our East European plastic pipe business were below the comparable prior year period. This decline is attributable, above all, to three markets: the prevailing recession in Russia triggered a sharp drop in public infrastructure spending; the sovereign debt crisis in Greece and early general elections led to a temporary standstill in public and private sector investments; and Austria, the largest single market in the region, experienced further weakness in demand. In contrast, we generated earnings growth in Poland, where we are benefiting from the sound development of the construction industry and the availability of

Volume growth in ceramic wastewater systems business

Moderate earnings growth for full year in Pipes & Pavers Western Europe

Pipes & Pavers Eastern Europe with 3% EBITDA decline to € 35.0 million

public funding for infrastructure projects, and in Turkey, where the market is healthy and we have received a number of major orders. Revenues in this segment fell by 2% to € 355.7 million and EBITDA by 3% to € 35.0 million.

Pipes & Pavers Eastern Europe 1-9/2014 1-9/2015 Chg. in %
Third party revenues in € mill. 361.6 355.7 -2
Operating EBITDA in € mill. 36.2 35.0 -3
Operating EBIT in € mill. 19.7 19.4 -2
Total investments in € mill. 9.5 15.7 +65
Capital employed in € mill. 300.3 278.7 -7
Ø Employees 2,392 2,411 +1

Sound earnings improvement in concrete paver business

Our concrete paver activities in Central-East Europe recorded moderate volume growth in a challenging market environment with an increase in revenues and earnings for the first nine months. The increase in the share of revenues from innovative and premium products successfully offset most of the price pressure. The earnings improvement was supported by better capacity utilization and, above all, by continuing cost optimization measures. We increased earnings, especially in Poland, Romania, Austria and Croatia and confirmed the very strong prior year results in Hungary. An important element of our cost optimization in production is the "Production Excellence Program", which is intended to improve production processes, reduce the scrap rate and professionalize Group-wide benchmarking.

Earnings development for full year should reflect first nine month results

In our concrete paver business, we are forecasting moderate, internally generated earnings growth for the full year. The fourth quarter of 2015 should see mostly stable development, whereby business in the final quarter of the previous year was influenced by more favorable weather conditions. Our plastic pipe business should follow the weaker third quarter demand with an improvement in results to near the prior year level in the last three months of the year. Higher earnings in Poland and Turkey are expected to largely offset the declines in Russia and Greece. In total, the development of earnings in the Pipes & Pavers Eastern Europe Segment for the full 12 months of 2015 should reflect the first nine months.

North America

The continuing recovery in US new residential construction had a lower-than-expected effect on our core facing brick business during the first nine months of 2015. This development resulted, among others, from the weather-related later start of the construction season and the absence of catch-up effects due to limited construction industry capacity. In this challenging market environment, we realized a slight increase in average prices based on stable volumes and took over market shares from other brick producers in individual regions. Operating earnings increased significantly as the result of efficiency improvement and cost reduction measures as well as an earnings contribution from the sale of non-core land during the first half-year. In Canada, we recorded volume and price growth based on stronger demand in our relevant markets and increased revenues and earnings. The North American plastic pipe business saw a slight improvement in demand. Positive foreign exchange effects from the stronger US dollar had favorable effects on results in the reporting currency and led to a year-on-year increase of 20% in revenues to € 210.2 million and a significant improvement in operating EBITDA from € 7.2 million to € 26.7 million.

North America 1-9/2014 1-9/2015 Chg. in %
Third party revenues in € mill. 175,7 210,2 +20
Operating EBITDA in € mill. 7,2 26,7 >100
Operating EBIT in € mill. -9,4 8,4 >100
Total investments in € mill. 9,7 7,7 -20
Capital employed in € mill. 463,8 379,8 -18
Ø Employees 1.260 1.284 +2
Sales volumes facing bricks in mill. WF 280 280 0

For the full 12 months of 2015, we expect stable development in the demand for bricks – in comparison with the increasing momentum in US new residential construction. Deliveries in our core markets of North Carolina and South Carolina were impaired by severe rainfall and flooding at the beginning of the fourth quarter. However, average prices should be slightly higher for the full year in spite of the still challenging price environment. We see further volume growth in Canada and a moderate increase in demand for the plastic pipe business. In total, we expect a sound improvement in revenues and earnings for the North America Division in 2015.

Improvement in revenues and earnings expected for 2015

Sound revenue and earnings growth for North America Division

Holding & Others

The Holding & Others Division includes the corporate headquarters as well as our brick activities in India. Positive foreign exchange effects, higher clay block volumes and an improvement in average prices led to a 43% year-on-year increase in revenues to € 5.7 million and an improvement in operating EBITDA from € -14.5 million to € -14.2 million. The earnings improvement was also supported by the sale of non-core assets. For the full year, we expect further revenue and earnings growth in our Indian brick business.

Holding & Others 1-9/2014 1-9/2015 Chg. in %
Third party revenues in € mill. 4.0 5.7 +43
Operating EBITDA in € mill. -14.5 -14.2 +2
Operating EBIT in € mill. -17.3 -16.7 +4
Total investments in € mill. 2.9 1.2 -58
Capital employed in € mill. 14.6 -1.4 <-100
Ø Employees 202 207 +2

Higher volumes and real estate sales lead to an improvement in earnings

Condensed Interim Financial Statements (IFRS) Wienerberger Group

Consolidated Income Statement

in TEUR 7-9/2015 7-9/2014 1-9/2015 1-9/2014
Revenues 808,449 799,043 2,283,335 2,148,440
Cost of goods sold -540,341 -540,905 -1,554,397 -1,488,693
Gross profit 268,108 258,138 728,938 659,747
Selling expenses -149,984 -146,674 -440,168 -410,357
Administrative expenses -46,648 -43,176 -140,354 -127,450
Other operating income 7,772 5,163 32,314 16,897
Other operating expenses:
Impairment charges to assets 309 0 -10,228 0
Other -15,663 -17,710 -38,291 -49,596
Operating profit/loss (EBIT) 63,894 55,741 132,211 89,241
Income from investments in associates and joint ventures 1,555 1,346 1,593 -1,402
Interest and similar income 1,372 1,951 5,269 6,050
Interest and similar expenses -12,338 -14,651 -37,636 -46,437
Other financial results -6,359 20,775 -14,163 22,242
Financial results -15,770 9,421 -44,937 -19,547
Profit/loss before tax 48,124 65,162 87,274 69,694
Income taxes -21,399 -7,691 -39,496 -13,949
Profit/loss after tax 26,725 57,471 47,778 55,745
Thereof attributable to non-controlling interests 1,220 104 153 -364
Thereof attributable to hybrid capital holders 8,192 8,192 24,308 24,308
Thereof attributable to equity holders of the parent company 17,313 49,175 23,317 31,801
Earnings per share (in EUR) 0.15 0.43 0.20 0.27
Diluted earnings per share (in EUR) 0.15 0.43 0.20 0.27

Consolidated Statement of Comprehensive Income

in TEUR 7-9/2015 7-9/2014 1-9/2015 1-9/2014
Profit/loss after tax 26,725 57,471 47,778 55,745
Foreign exchange adjustments -34,946 38,245 48,784 46,818
Foreign exchange adjustments to investments in associates and joint ventures 3 -2 20 -29
Changes in the fair value of available-for-sale financial instruments -172 -6 -1,577 389
Changes in hedging reserves 13,362 -10,915 661 -17,446
Other comprehensive income 1) -21,753 27,322 47,888 29,732
Total comprehensive income 4,972 84,793 95,666 85,477
Thereof comprehensive income attributable to non-controlling interests 1,234 200 382 -268
Thereof attributable to hybrid capital holders 8,192 8,192 24,308 24,308
Thereof comprehensive income attributable to equity holders
of the parent company -4,454 76,401 70,976 61,437

1) The components of other comprehensive income are reported net of tax and will be recycled in future periods.

Consolidated Balance Sheet

in TEUR 30.9.2015 31.12.2014
Assets
Intangible assets and goodwill 756,804 753,184
Property, plant and equipment 1,599,633 1,646,275
Investment property 90,162 76,683
Investments in associates and joint ventures 8,960 8,925
Other financial assets and non-current receivables 10,387 12,257
Deferred tax assets 44,479 60,163
Non-current assets 2,510,425 2,557,487
Inventories 766,425 701,398
Trade receivables 326,425 221,070
Receivables for current taxes 13,097 14,331
Other current receivables 62,762 81,959
Securities and other financial assets 64,086 61,910
Cash and cash equivalents 167,807 275,195
Current assets 1,400,602 1,355,863
Total Assets 3,911,027 3,913,350
Equity and Liabilities
Issued capital 117,527 117,527
Share premium 1,086,025 1,086,025
Hybrid capital 490,560 490,560
Retained earnings 585,016 575,850
Other reserves -187,867 -235,526
Treasury stock -4,862 -4,862
Controlling interests 2,086,399 2,029,574
Non-controlling interests 17,638 17,256
Equity 2,104,037 2,046,830
Deferred taxes 112,907 112,453
Employee-related provisions 155,002 151,670
Other non-current provisions 64,621 60,285
Long-term financial liabilities 573,561 556,521
Other non-current liabilities 4,238 3,742
Non-current provisions and liabilities 910,329 884,671
Current provisions 43,939 41,561
Payables for current taxes 10,449 8,184
Short-term financial liabilities 305,376 402,085
Trade payables 248,885 285,844
Other current liabilities 288,012 244,175
Current provisions and liabilities 896,661 981,849
Total Equity and Liabilities 3,911,027 3,913,350

Consolidated Statement of Changes in Equity

in TEUR Issued
capital
Share
premium/
Treasury
stock
Hybrid
capital
Retained
earnings
Other
reserves
Controlling
interests
Non
controlling
interests
Total
Balance on 1.1.2015 117,527 1,081,163 490,560 575,850 -235,526 2,029,574 17,256 2,046,830
Total comprehensive income 47,625 47,659 95,284 382 95,666
Dividend payments/
hybrid coupon
-38,459 -38,459 -38,459
Balance on 30.9.2015 117,527 1,081,163 490,560 585,016 -187,867 2,086,399 17,638 2,104,037
in TEUR Issued
capital
Share
premium/
Treasury
stock
Hybrid
capital
Retained
earnings
Other
reserves
Controlling
interests
Non
controlling
interests
Total
Balance on 1.1.2014 117,527 1,059,649 492,896 803,254 -221,071 2,252,255 1,911 2,254,166
Total comprehensive income 56,109 29,636 85,745 -268 85,477
Dividend payments/
hybrid coupon
-46,308 -46,308 -46,308
Increase/decrease in
non-controlling interests
-1,676 -1,676 13,011 11,335
Changes in treasury stock 23,190 23,190 23,190
Balance on 30.9.2014 117,527 1,081,163 492,896 813,055 -191,435 2,313,206 14,654 2,327,860

Consolidated Cash Flow Statement

in TEUR 1-9/2015 1-9/2014
Profit/loss before tax 87,274 69,694
Depreciation and amortization 150,639 149,167
Impairment charges to assets and other valuation effects 25,508 12,674
Increase/decrease in long-term provisions and deferred taxes 17,798 7,843
Income from investments in associates and joint ventures -1,593 1,402
Gain/loss from the disposal of fixed and financial assets -17,236 -30,831
Interest result 32,367 40,387
Interest paid -41,110 -50,738
Interest received 3,498 4,842
Income taxes paid -19,020 -16,504
Gross cash flow 238,125 187,936
Increase/decrease in inventories -71,282 -49,497
Increase/decrease in trade receivables -107,780 -138,467
Increase/decrease in trade payables -36,959 -15,261
Increase/decrease in other net current assets 51,996 44,018
Changes in non-cash items resulting from foreign exchange translation 2,134 2,421
Cash flow from operating activities 76,234 31,150
Proceeds from the sale of assets (including financial assets) 19,271 9,932
Purchase of property, plant and equipment and intangible assets -85,051 -77,703
Payments made for investments in financial assets -14 0
Dividend payments from associates and joint ventures 1,577 3,400
Increase/decrease in securities and other financial assets -13,259 6,606
Net payments made for the acquisition of companies 0 -35,666
Net proceeds from the sale of companies 1,198 50
Cash flow from investing activities -76,278 -93,381
Cash inflows from the increase in short-term financial liabilities 225,452 95,391
Cash outflows from the repayment of short-term financial liabilities -356,083 -357,602
Cash inflows from the increase in long-term financial liabilities 60,402 19,027
Cash outflows from the repayment of long-term financial liabilities -139 -8,907
Dividends paid by Wienerberger AG -17,543 -13,808
Hybrid coupon paid -20,916 -32,500
Dividends paid to and other changes in non-controlling interests 0 -2,852
Changes of treasury stock 0 23,190
Cash flow from financing activities -108,827 -278,061
Change in cash and cash equivalents -108,871 -340,292
Effects of exchange rate fluctuations on cash held 1,483 876
Cash and cash equivalents at the beginning of the period 275,195 496,690
Cash and cash equivalents at the end of the period 167,807 157,274

Operating Segments

Clay Building Materials Pipes & Pavers
1-9/2015
in TEUR
Eastern
Europe
Western
Europe
Eastern
Europe
Western
Europe
North
America
Holding &
Others 1)
Reconciliation 2) Wienerberger
Group
Third party revenues 360,045 890,343 355,691 460,779 210,204 5,698 2,282,760
Inter-company revenues 6,110 7,055 9,180 6,286 3,670 9,162 -40,888 575
Total revenues 366,155 897,398 364,871 467,065 213,874 14,860 -40,888 2,283,335
Operating EBITDA 61,157 127,734 35,016 56,924 26,746 -14,151 293,426
Operating EBIT 24,011 69,373 19,410 37,858 8,437 -16,650 142,439
Impairment charges
to assets 9,170 0 1,058 0 0 0 10,228
EBIT 14,842 69,372 18,352 37,858 8,437 -16,650 132,211
Profit/loss after tax 1,885 25,651 10,342 32,769 671 33,706 -57,246 47,778
Total investments 12,355 36,078 15,727 11,961 7,704 1,240 85,065
Capital employed 497,804 1,267,970 278,740 312,112 379,750 -1,390 2,734,986
Ø Employees 4,191 6,028 2,411 1,754 1,284 207 15,875
1-9/2014
Third party revenues 299,554 866,827 361,634 439,967 175,676 3,983 2,147,641
Inter-company revenues 4,395 9,803 9,398 6,397 1,799 7,222 -38,215 799
Total revenues 303,949 876,630 371,032 446,364 177,475 11,205 -38,215 2,148,440
Operating EBITDA 52,410 122,467 36,173 44,360 7,185 -14,493 248,102
Operating EBIT 20,594 58,065 19,706 17,537 -9,385 -17,276 89,241
Impairment charges
to assets
0 0 0 0 0 0 0
EBIT 20,594 58,065 19,706 17,537 -9,385 -17,276 89,241
Profit/loss after tax 30,606 25,823 13,395 14,040 -32,130 22,039 -18,028 55,745
Total investments 45,473 32,931 9,537 12,832 9,675 2,921 113,369
Capital employed 574,257 1,364,944 300,269 341,450 463,780 14,630 3,059,330
Ø Employees 3,008 5,925 2,392 1,795 1,260 202 14,582

1) The Holding & Others segment includes the costs for the corporate headquarters and business activities in India.

2) The 'reconciliation' column includes eliminations between Group companies.

Condensed Notes to the Interim Financial Statements

Basis of Preparation

The interim financial report as of September 30, 2015 was prepared in accordance with the principles set forth in International Financial Reporting Standards, Guidelines for Interim Reporting (IAS 34). The major assumptions and estimates used to prepare the consolidated financial statements for 2014 as well as accounting and valuation methods in effect on December 31, 2014 remain unchanged, with the exception of the IFRS that require mandatory application as of January 1, 2015.

The following table provides an overview of the new standards and interpretations that were adopted by the EU as of the balance sheet date.

Standards/Interpretations Published
by IASB
Mandatory
first-time adoption
IFRIC 21 Levies May 2013 1.7.2014
IAS 19 Employee Benefits: Amendments November 2013 1.2.2015
Annual Improvements to IFRSs 2010 – 2012 Cycle December 2013 1.2.2015
Annual Improvements to IFRSs 2011 – 2013 Cycle December 2013 1.1.2015

IFRIC 21 Levies includes rules for the accounting treatment of obligations to pay public duties that are not regulated in another IAS/IFRS. This interpretation has no relevance for Wienerberger's consolidated financial statements.

The changes to IAS 19 Employee Benefits clarify the conditions under which employee contributions can be treated as a reduction of the service cost. The additional explanation has no effect on the consolidated financial statements.

The IFRS 2010 – 2012 improvement cycle includes additions to IFRS 8 Operating Segments: clarification of the disclosures related to the aggregation of operating segments, IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets: clarification of the proportional adjustment of accumulated depreciation under the revaluation method and IAS 24 Related Party Disclosures: clarification of the definition of a "related party" with respect to the provision of management services. The changes to the following standards involve existing requirements: IFRS 2 Share-based payment: addition to the definition of "performance conditions" and "service conditions" and IFRS 3 Business Combinations: accounting for contingent consideration to fair value at every balance sheet date. None of these changes have an effect on the consolidated financial statements.

The IFRS 2011 – 2013 improvement cycle includes clarifications on IFRS 1, IFRS 3 and IFRS 13. The change to IFRS 1 clarifies that standards which do not require mandatory application as of the balance sheet date can – but must not – be applied. In IFRS 3, the founding of joint ventures and joint operations are excluded from the scope of application. A further clarification states that IFRS 3 and IAS 40 are not mutually exclusive and requires the accounting treatment of an acquisition in accordance with IFRS 3. IFRS 13 explains that portfolio valuation is permitted for all contracts covered by the scope of application of IAS 39. None of these changes have an effect on the consolidated financial statements.

For additional information on the accounting and valuation principles as well as major assumptions and estimates, see the financial statements as of December 31, 2014, which form the basis for these interim financial statements.

The business activities of the Wienerberger Group are managed on a regional basis, whereby the segmentation also reflects the different business areas. The Clay Building Materials Europe Division covers activities in the areas of clay blocks, facing bricks and roof tiles in two segments: Clay Building Materials Eastern Europe and Clay Building Materials Western Europe. The Pipes & Pavers Europe Division contains our activities in the production of plastic pipes, ceramic pipes and concrete pavers, and includes the Pipes & Pavers Eastern Europe and Pipes & Pavers Western Europe Segments. Activities in North America are reported together under the North America Segment. The Holding & Others Segment consists primarily of Wienerberger's brick business in India and activities at the corporate headquarters.

Consolidated Companies

The consolidated financial statements include all major Austrian and foreign companies in which Wienerberger AG has management control or directly or indirectly owns the majority of shares. In accordance with IFRS 11, Schlagmann and Silike keramika, spol. s.r.o. are classified as joint ventures because they are managed jointly with an equal partner. Consequently, these two companies are accounted for at equity (50%). The results of the Tondach Group were included at equity during the first six months of the previous year and fully consolidated as of July 1, 2014 following the attainment of control.

General Shale Finance S.à.r.l., a non-consolidated company, was liquidated in January 2015. The fully consolidated companies Wienerberger cihelna Jezernice, spol. s r. o., Wienerberger cihelna Hodonín, spol. s.r. o. and Wienerberger Bohemia cihelny, spol. s r. o. were merged into their parent company, Wienerberger cihlarsky prumysl, a. s., as of January 1, 2015. In addition, the non-consolidated Wienerberger Beteiligungs GmbH was merged into Wienerberger GmbH and Dromalour Plastics Limited and AB Pipelife Lietuva were merged into Pipelife Eesti AS during the third quarter of 2015. Zeslawice Sp.z.o.o. was sold and deconsolidated as of July 22, 2015. This transaction generated proceeds of TEUR 1,580, which are reported under other operating income.

Seasonality

The sales volumes recorded by Wienerberger during the first and last months are lower than at mid-year due to the impact of the weather on construction activity. These seasonal fluctuations are demonstrated by data from the first or fourth quarter of the year, which generally lie below results for the second and third quarters.

Wienerberger Hybrid Capital

The TEUR 500,000 hybrid capital is reported as a component of equity, while the coupon payment is shown as part of the use of earnings on the changes in equity statement. The issue costs and the discount were deducted from retained earnings. Wienerberger AG paid a coupon of TEUR 20,916 on February 9, 2015. The proportionate share of the accrued coupon interest for the first nine months of 2015 equaled TEUR 24,308; this amount was reflected in the calculation of earnings per share and led to a reduction of EUR 0.21 in this ratio.

Notes to the Consolidated Income Statement

Group revenues rose by 6% year-on-year to TEUR 2,283,335 for the first nine months of 2015 (2014: TEUR 2,148,440). Operating EBITDA amounted to TEUR 293,426, which is TEUR 45,324 higher than the comparable prior year value of TEUR 248,102. Operating profit equaled TEUR 142,439 for the reporting period, compared with TEUR 89,241 in 2014.

Impairment testing as of June 30, 2015 in accordance with IAS 36 led to the recognition of a TEUR 10,228 impairment charge to property, plant and equipment to reflect the continuing revenue and earnings decline in Russia; this impairment charge is included in other operating expenses. Of this total, TEUR 9,170 are attributable to the cash-generating unit (CGU) Bricks Russia in the operating segment Clay Building Materials Eastern Europe and TEUR 1,058 to machinery and equipment in the plastic pipe plant in Russia in the operating segment Pipes & Pavers Eastern Europe. The calculation of the recoverable amount included the application of a 15.10% after-tax cost of capital (2014: 14.99%) and a growth rate of 1.50% in the perpetual yield (2014: 2.00%). The value in use, which represents the recoverable amount, equals MEUR 41 for the CGU Bricks Russia and MEUR 12 for the plastic pipe plant.

Wienerberger held 570,289 treasury shares as of September 30, 2015, which were deducted for the calculation of earnings per share. The weighted number of shares outstanding from January 1, 2015 to September 30, 2015 was 116,956,475. The number of issued shares remained unchanged at 117,526,764 as of September 30, 2015.

Notes to the Consolidated Statement of Comprehensive Income

Positive foreign exchange differences of TEUR 48,804 (2014: positive differences of TEUR 46,789) resulted, above all, from the US dollar and the British pound. The hedging reserve increased equity by TEUR 661 (2014: reduction of TEUR 17,446) after tax. Negative changes in the fair value of available-for-sale financial instruments totaled TEUR 1,577 (2014: positive changes of TEUR 389). Profit after tax recorded for the first nine months of 2015 increased equity by TEUR 47,778 (2014: increase of TEUR 55,745). Total comprehensive income after tax increased equity by TEUR 95,666 for the reporting period (2014: increase of TEUR 85,477).

Notes to the Consolidated Cash Flow Statement

Cash flow from operating activities of TEUR 76,234 exceeded previous year by TEUR 45.084 (2014: TEUR 31,150). Most of the impairment charges to assets and other valuation effects of TEUR 10,576 (2014: TEUR 9,694) were related to property, plant and equipment in Russia, which were written down by TEUR 10,228 following impairment tests carried out at the half-year. This position also includes impairment charges to other assets such as inventories (TEUR 6,999), trade receivables (TEUR 1,880; 2014: TEUR 646) and valuation effects related to financial instruments (TEUR 6,053; 2014: TEUR 1,349), which were recognized since the preparation of the 2014 consolidated financial statements. The comparable prior year data were adjusted accordingly by reclassifying the relevant amounts between gross cash flow, cash flow from the change in net current assets and cash flow from investing activities. Cash outflows of TEUR 85,065 (2014: TEUR 113,369) for investments in non-current assets (incl. financial assets) and acquisitions included TEUR 78,784 (2014: TEUR 77,513) of normal capex for maintenance and investments in technical upgrades as well as TEUR 6,281 (2014: TEUR 35,856) of growth capex for acquisitions and plant expansion. Proceeds from the disposal of non-current assets totaled TEUR 19,271 (2014: TEUR 9,932) and were generated primarily by the sale of investment property. Dividends from associates and joint ventures were reclassified from cash flow from financing activities to cash flow from investing activities, and the prior year data were adjusted accordingly. On May 29, 2015 a dividend of EUR 0.15 per share, i.e. EUR 17,543,471.25, was paid on the 116,956,475 shares outstanding.

Notes to the Consolidated Balance Sheet

Normal and growth capex for the first nine months of 2015 increased non-current assets by TEUR 85,051 (2014: TEUR 77,703). Net debt rose by TEUR 25,543 over the level at December 31, 2014 to TEUR 647,044 due to the seasonal increase in working capital. Commitments for the purchase of property, plant and equipment totaled TEUR 18,460 as of balance sheet date.

Disclosures on Financial Instruments

The following table shows the financial assets and liabilities carried at fair value, respectively at amortized cost by Wienerberger and their classification under the three hierarchy levels defined by IFRS 13. No items were reclassified between hierarchy levels during the reporting period.

in TEUR Accounting
Method 1)
Level 1 Level 2 Level 3 Carrying
amount per
30.9.2015
Assets
Shares in funds FV 6,830 6,830
Corporate bonds FV 9,339 9,339
Stock FV 6,452 6,452
Other FV 43 1,493 1,536
Available-for-sale financial instruments 22,621 43 1,493 24,157
Other non-current receivables AC 3,252 3,252
Derivatives from cash flow hedges FV 2,454 2,454
Derivatives from net investment hedges FV 8,808 8,808
Other derivatives FV 4,753 4,753
Derivatives with positive market value 16,015 16,015
Liabilities
Derivatives from cash flow hedges FV 869 869
Derivatives from net investment hedges FV 11,577 11,577
Other derivatives FV 5,595 5,595
Derivatives with negative market value 18,041 18,041
Long-term loans AC 180,391 176,473
Roll-over AC 200,841 203,302
Short-term loans AC 57,423 57,304
Financial liabilities due to financial institutions 438,655 437,079
Bonds - long-term AC 415,523 396,911
Bonds - short-term AC 6,712 6,712
Long-term loans AC 176 178
Commercial Paper - short-term AC 18,488 18,736
Short-term loans AC 1,017 1,000
Finance leases AC 15 15
Financial liabilities owed to subsidiaries AC 265 265
Financial liabilities due to non-banks 422,235 19,961 423,817

1) FV (Fair Value): financial assets and financial liabilities carried at fair value

AC (Amortized Cost): financial assets and financial liabilities carried at amortized cost

in TEUR Accounting
Method 1)
Level 1 Level 2 Level 3 Carrying
amount per
31.12.2014
Assets
Shares in funds FV 6,857 6,857
Corporate bonds FV 17,494 17,494
Stock FV 6,452 6,452
Other FV 381 1,496 1,877
Available-for-sale financial instruments 30,803 381 1,496 32,680
Other non-current receivables AC 5,086 5,086
Derivatives from cash flow hedges FV 1,316 1,316
Other derivatives FV 9,568 9,568
Derivatives with positive market value 10,884 10,884
Liabilities
Derivatives from cash flow hedges FV 6,371 6,371
Derivatives from net investment hedges FV 10,191 10,191
Other derivatives FV 4,764 4,764
Derivatives with negative market value 21,326 21,326
Long-term loans AC 168,147 160,452
Short-term loans AC 152,165 153,004
Financial liabilities due to financial institutions 320,312 313,456
Bonds - long-term AC 429,359 396,386
Bonds - short-term AC 218,248 214,902
Long-term loans AC 1,200 1,148
Commercial Paper - short-term AC 6,210 6,240
Short-term loans AC 1,470 1,438
Finance leases AC 133 133
Financial liabilities owed to subsidiaries AC 262 262
Other short-term financial liabilities FV 3,315 3,315
Financial liabilities due to non-banks 647,607 9,275 3,315 623,824

1) FV (Fair Value): financial assets and financial liabilities carried at fair value

AC (Amortized Cost): financial assets and financial liabilities carried at amortized cost

The fair value of shares in funds, corporate bonds, stocks and the bonds issued by Wienerberger was determined on the basis of market prices (Level 1). The other securities carried at fair value are generally assigned to Level 3 in the valuation hierarchy, whereby the main component is a reinsurance policy for pension obligations which may not be offset. The allocation of the prior year values in the valuation hierarchy for other securities reported under available-for-sale financial instruments was adjusted retroactively. Derivatives were valued with net present value methods based on input factors observable on the market, e.g. interest rate curves and foreign exchange parities (Level 2). The fair value of other non-current receivables and non-quoted financial liabilities carried at amortized cost was also determined with net present value methods based on current interest rate curves (Level 2). Fair value adjustments to the financial liabilities reported in the above table are made by modifying the counterparty risk.

The acquisition of Sandtoft Ltd. in 2008 included a put option for the sellers, which would allow them to transfer their non-controlling interests to Wienerberger. The fair value of this put option equaled TEUR 3,315 as of December 31, 2014 and represented Level 3 in the valuation hierarchy. The option was exercised on January 9, 2015 and resulted in a payment of TEUR 3,632 for the remaining shares in the company after the final adjustment of the option price based on EBITDA of Sandtoft Ltd. in May 2015.

Risk Report

Wienerberger focuses on the early identification and active management of risks in its operating environment within the context of the principles defined by the Managing Board. The major risks identified by the Group during the first nine months of 2015 were the slow recovery of the construction industry in individual markets and the resulting pressure on prices as well as competition from substitution products like concrete, steel, wood, limestone, glass or aluminum. Management sees further relevant risks in higher input costs and volatile raw material prices for plastics. Wienerberger regularly monitors the risks in its operating environment as part of its corporate risk management program and takes appropriate actions to counter these risks whenever necessary. The development of the construction industry and major indicators of the demand for building materials are watched closely to permit the timely adjustment of capacity in the plant network to reflect changing market conditions. The price levels on local markets are also monitored regularly, and pricing strategies are adjusted if necessary. Wienerberger counters the risk of rising input costs by establishing fixed procurement prices at an early point in time and by concluding longterm supply contracts. The risks associated with rising energy costs are reduced through the Group's hedging strategy. The risks expected by Wienerberger during the remaining three months of this year are linked to higher input costs, uncertainty over further developments in the construction industry and continued pressure on prices in individual markets.

The plastic pipe business is substantially influenced by the development of raw material prices. Synthetic polymers comprise a major part of the production costs for plastic pipes. The volatility of raw material prices has increased considerably in recent years. Strong fluctuations within individual months require flexible pricing to limit the effects of these price changes and/or pass them on to the market. Fast price management is also a decisive factor for the sustainable protection of earnings. In addition to price risk, this business is exposed to a raw material supply risk. Any interruption in supplies would invariably disrupt production. Possible shortages on the raw materials market are countered by extensive measures in procurement, production and sales as well as price management.

Wienerberger is exposed to legal risks in connection with increasingly strict environmental, health and safety regulations, whereby the Group could become liable for penalties or claims to compensation for damages in the event of non-compliance. In June 2012 the EU Commission ordered searches at the offices of plastic pipe and fitting producers in connection with alleged agreements in violation of cartel law, which also included Pipelife International GmbH. The responsible authorities have not issued any findings to date. It should be noted that price-fixing agreements are not part of business policies in the Wienerberger Group; internal guidelines expressly prohibit such activities and call for sanctions in the event of violations.

Related Party Transactions

The following companies and persons are considered to be related parties: the members of the Supervisory and Managing Boards, associated companies, joint ventures and non-consolidated subsidiaries of Wienerberger AG as well as the ANC private foundation and its subsidiaries.

The ANC private foundation operates landfill activities in Austria that were transferred by Wienerberger AG in 2001 and owns a limited amount of assets (in particular real estate). On April 18, 2014 Wienerberger announced a change in the managing board of the ANC Private Foundation through the appointment of two members of Wienerberger top management, which allows Wienerberger to exercise control over the foundation. In accordance with IFRS 10, the ANC Private Foundation cannot be consolidated because the shareholders of Wienerberger AG, and not the company itself, are entitled to the variable cash flows from the foundation. The balance sheet total of the ANC Private Foundation amounted to TEUR 25,697 as of September 30, 2015 (31.12.2014: TEUR 25,849) and consists primarily of land and buildings totaling TEUR 12,287 (31.12.2014: TEUR 12,994) and securities and liquid funds of TEUR 11,066 (31.12.2014: TEUR 11,567). The foundation had no financial liabilities as of September 30, 2015.

Wienerberger AG and its subsidiaries finance associated companies, joint ventures and non-consolidated subsidiaries through loans granted at ordinary market conditions. The outstanding receivables due from associated companies and joint ventures amounted to TEUR 13,302 as of September 30, 2015 (31.12.2014: TEUR 11,987), while the comparable amount for non-consolidated subsidiaries was TEUR 8,008 (31.12.2014: TEUR 8,742).

Significant Events after the Balance Sheet Date

No significant events occurred between the balance sheet date on September 30, 2015 and the release of this condensed interim financial report for publication on November 11, 2015.

Waiver of Audit Review

This interim report by Wienerberger AG was neither audited nor reviewed by a certified public accountant.

Statement by the Managing Board

We confirm to the best of our knowledge that these interim financial statements (interim financial report under IFRS) give a true and fair view of the assets, liabilities, financial position and profit or loss of the Group as required by the applicable accounting standards and that the Group management report gives a true and fair view of the important events that occurred during the first nine months of the financial year and their impact on the interim financial statements, of the principal risks and uncertainties for the remaining three months of the financial year and of the major related party transactions to be disclosed.

The Managing Board of Wienerberger AG Vienna, November 12, 2015

Heimo Scheuch Willy Van Riet Chief Executive Officer Chief Financial Officer

Financial Calendar

October 23, 2015 Start of the quiet period
November 12, 2015 Results for the First Three Quarters of 2015
January 25, 2016 Start of the quiet period
February 24, 2016 Results of 2015: Press and Analysts Conference in Vienna
March 25, 2016 Publication of the 2015 Annual Report on the Wienerberger website
April 18, 2016 Start of the quiet period
May 4, 2016 Results for the First Quarter of 2016
May 12, 2016 147th Annual General Meeting in the Austria Center Vienna
May 17, 2016 Deduction of dividends for 2015 (ex-day)
May 18, 2016 Record date
May 19, 2016 Payment day for 2015 dividends
June 2016 Publication of the Sustainability Update 2015
August 1, 2016 Start of the quiet period
August 17, 2016 Results for the First Half-Year of 2015:
Press and Analysts Conference in Vienna
September 2016 Capital Markets Day 2016
October 24, 2016 Start of the quiet period
November 9, 2016 Results for the First Three Quarters of 2016

Information on the Company and the Wienerberger Share

Head of Investor Relations Klaus Ofner
Shareholders' Telephone +43 1 601 92 10221
E-Mail [email protected]
Internet www.wienerberger.com
Vienna Stock Exchange WIE
Thomson Reuters WBSV.VI; WIE-VI
Bloomberg WIE AV
Datastream O: WNBA
ADR Level 1 WBRBY
ISIN AT0000831706

Wienerberger Online Annual Report 2014:

http://annualreport.wienerberger.com

Production Sites and Market Positions

Wienerberger is the only multinational producer of bricks, roof tiles, concrete pavers and pipe systems with a total of 203 production sites in 30 countries and activities in international export markets. We are the world's largest producer of bricks and number one on the clay roof tile market in Europe. Furthermore we hold leading positions in pipe systems in Europe and concrete pavers in Central-East Europe.

Wienerberger Markets in North America

Wienerberger Report on the First Three Quarters of 2015

Goal-oriented and focused.

Publisher

Wienerberger AG A-1100 Vienna, Wienerberg City, Wienerbergstrasse 11 T +43 1 601 92 0, F +43 1 601 92 10425

Inquiries may be addressed to

The Managing Board: Heimo Scheuch, CEO, Willy Van Riet, CFO Investor Relations: Klaus Ofner

Concept and Realization

Mensalia Unternehmensberatung Design Mensalia Unternehmensberatung and Erdgeschoss Text Pages Produced in-house using FIRE.sys

Photos

Klaus Vyhnalek

The Report on the First Three Quarters of 2015, released on November 12, 2015 is also available for download under www.wienerberger.com.

Available in German and English.

Printed by: Grasl FairPrint

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