Arkema — Interim / Quarterly Report 2015

Jul 3, 2015

INFORMATION REGLEMENTEE REGULATED INFORMATION

Colombes, 3 July 2015

Publication of restated financial information following changes in the reporting structure

As announced at its Capital Markets Day on 29 June, Arkema has modified the composition of its three business segments. These changes and the new reporting structure have been detailed in the "Finance" presentation made during that day and available on the Company's website under the heading "Investor Relations". This new reporting structure will apply from the release of the 1st half 2015 results and retroactively from 1st January 2015.

In addition to this information and in accordance with the new reporting structure, Arkema releases today the restated annual financial results by segment for 2012, 2013 and 2014, and the restated quarterly results by segment for 2014.

A global chemical company and France's leading chemicals producer, Arkema is building the future of the chemical industry every day. Deploying a responsible, innovation-based approach, we produce state-of-the-art specialty chemicals that provide customers with practical solutions to such challenges as climate change, access to drinking water, the future of energy, fossil fuel preservation and the need for lighter materials. With operations in close to 50 countries, some 19,000 employees and research centers in North America, France and Asia, Arkema generates pro forma annual revenue of some €7.5 billion, and holds leadership positions in all its markets with a portfolio of internationally recognized brands.

Investor Relations:

Sophie Fouillat	Tel. : +33 1 49 00 86 37	E-mail : sophie.fouillat@arkema.com
François Ruas	Tel. : +33 1 49 00 72 07	E-mail : francois.ruas@arkema.com

INFORMATION BY BUSINESS SEGMENT Restated of the impact of IFRIC 21 and with new reporting structure

	st quarter 2014 1
(In millions of euros)	High Performance Materials	Industrial Coating Specialties Solutions		Corporate	Total Group
Non-Group sales	450	571	495	6	1 523
Inter segment sales	3	32	19	-	-
Total sales	454	603	514	6	-
EBITDA	87	70	59	(15)	201
Depreciation and amortization	(24)	(33)	(21)	-	(78)
Recurring operating income	63	38	37	(15)	123
Other income and expenses	-	(2)	(3)	(5)	(10)
Operating income	63	36	34	(20)	113
Equity in income of affiliates	-	-	-	-	-
Intangible assets and property, plant and equipment additions	14	62	13	1	90

	nd quarter 2014 2
(In millions of euros)	High Performance Materials	Industrial Coating Specialties Solutions		Corporate	Total Group
Non-Group sales	427	583	505	5	1 520
Inter segment sales	4	29	22	-	-
Total sales	431	612	527	5	-
EBITDA	76	85	61	(12)	210
Depreciation and amortization	(24)	(33)	(22)	(1)	(80)
Recurring operating income	52	51	40	(13)	130
Other income and expenses	-	(9)	(11)	(2)	(22)
Operating income	52	42	29	(15)	108
Equity in income of affiliates	-	-	-	-	-
Intangible assets and property, plant and equipment additions	29	64	19	1	113

	rd quarter 2014 3
(In millions of euros)	High Performance Materials	Industrial Coating Specialties Solutions		Corporate	Total Group
Non-Group sales	432	552	489	5	1 478
Inter segment sales	2	28	17	-
Total sales	434	580	506	5
EBITDA	84	82	51	(10)	207
Depreciation and amortization	(25)	(40)	(22)	-	(87)
Recurring operating income	59	42	29	(10)	120
Other income and expenses	(6)	(33)	3	(7)	(43)
Operating income	53	9	32	(17)	77
Equity in income of affiliates	-	-	-	-	-
Intangible assets and property, plant and equipment additions	25	57	24	1	107

		th quarter 2014 4
(In millions of euros)	High Performance Materials	Industrial Specialties	Coating Solutions	Corporate	Total Group
Non-Group sales	420	563	441	7	1 431
Inter segment sales	6	24	18	-
Total sales	426	587	459	7
EBITDA	67	75	32	(8)	166
Depreciation and amortization	(28)	(38)	(26)	(1)	(92)
Recurring operating income	39	37	6	(9)	74
Other income and expenses	(1)	(3)	(2)	(2)	(8)
Operating income	38	35	4	(11)	66
Equity in income of affiliates	1	-	-	-	1

Intangible assets and property, plant and equipment additions 46 81 31 2 160

th quarter 2014

INFORMATION BY BUSINESS SEGMENT Restated of the impact of IFRIC 21 and with new reporting structure

2014

(In millions of euros)	High Performance Materials	Industrial Specialties	Coating Solutions	Corporate	Total Group
Non-Group sales	1 730	2 269	1 930	23	5 952
Inter segment sales	15	113	77	-
Total sales	1 745	2 382	2 007	23
EBITDA	314	312	203	(45)	784
Depreciation and amortization	(101)	(143)	(91)	(2)	(337)
Recurring operating income	213	169	112	(47)	447
Other income and expenses	(7)	(47)	(13)	(16)	(83)
Operating income	206	122	99	(63)	364
Equity in income of affiliates	1	-	-	-	1
Intangible assets and property, plant and
equipment additions	112	268	86	4	470

(In millions of euros)			2013
	High Performance Materials	Industrial Specialties	Coating Solutions	Corporate	Total Group
Non-Group sales	1 728	2 311	2 020	39	6 098
Inter segment sales	11	111	80	-
Total sales	1 739	2 422	2 100	39
EBITDA	348	361	239	(46)	902
Depreciation and amortization	(97)	(130)	(85)	(2)	(314)
Recurring operating income	251	231	154	(48)	588
Other income and expenses	(11)	(2)	(40)	(152)	(205)
Operating income	240	229	114	(200)	383
Equity in income of affiliates	1	-	-	-	1
Intangible assets and property, plant and equipment additions	110	255	108	8	481

(In millions of euros)			2012
	High Performance Materials	Industrial Specialties	Coating Solutions	Corporate	Total Group
Non-Group sales	2 016	2 445	1 911	23	6 395
Inter segment sales	17	109	78	-
Total sales	2 033	2 554	1 989	23
EBITDA	387	428	224	(43)	996
Depreciation and amortization	(105)	(128)	(77)	(8)	(318)
Recurring operating income	282	300	147	(51)	678
Other income and expenses	(19)	3	(7)	(4)	(27)
Operating income	263	303	140	(55)	651
Equity in income of affiliates	1	-	-	9	10

equipment additions 124 165 129 20 438

Intangible assets and property, plant and