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Befesa S.A.

Earnings Release Nov 2, 2020

6215_10-q_2020-11-02_42eb0166-f888-4e95-b87a-7983c1ef1a50.pdf

Earnings Release

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Statement for the Third Quarter 2020

BEFESA

BEFESA AT A GLANCE

KEY FIGURES – 9M/Q3 2020

(€ million, unless specified otherwise)

9M 2020 9M 2019 Change Q3 2020 Q3 2019 Change
Key operational data
Electric arc furnace dust (EAFD) throughput (tonnes) 501,914 488,758 2.7 % 160,676 171,014 (6.0) %
Waelz oxide (WOX) sold (tonnes) 182,410 163,166 11.8 % 55,948 58,481 (4.3) %
Salt slags and Spent Pot Linings (SPL) recycled (tonnes) 333,008 366,297 (9.1) % 102,570 113,145 (9.3) %
Secondary aluminium alloys produced (tonnes) 123,699 133,004 (7.0) % 44,444 39,009 13.9 %
LME zinc average price (€ / tonne) 1,905 2,313 (17.7) % 1,997 2,112 (5.4) %
Blended zinc price (€ / tonne) 2,089 2,282 (8.5) % 2,214 2,203 0.5 %
Aluminium alloy average market price (€ / tonne) 1,342 1,426 (5.9) % 1,312 1,356 (3.3) %
Key financial data
Revenue 446.4 496.6 (10.1) % 145.2 147.6 (1.6) %
EBITDA 84.5 117.1 (27.8) % 29.3 37.0 (20.8) %
EBITDA margin (% of revenue) 18.9 % 23.6 % (4.6) p.p. 20.2 % 25.1 % (4.9) p.p.
EBIT 41.6 92.1 (54.8) % 21.1 28.6 (26.2) %
EBIT margin (% of revenue) 9.3 % 18.5 % (9.2) p.p. 14.5 % 19.4 % (4.8) p.p.
Adjusted EBIT1 57.1 92.1 (38.0) % 21.0 28.6 (26.5) %
Adjusted EBIT margin (% of revenue)1 12.8 % 18.5 % (5.7) p.p. 14.5 % 19.4 % (4.9) p.p.
Financial result (0.1) (12.5) (99.5) % (6.2) (4.2) 49.0 %
Profit before taxes and minority interests 41.6 79.6 (47.8) % 14.8 24.4 (39.1) %
Net profit attributable to shareholders of Befesa S.A. 31.4 60.7 (48.3) % 10.8 18.8 (42.4) %
EPS (in €) based on 34,066,705 shares 0.92 1.78 (48.3) % 0.32 0.55 (42.4) %
Total assets2 1,061.6 1,115.8 (4.9) % 1,061.6 1,115.8 (4.9) %
Capital expenditures 36.2 52.0 (30.3) % 11.9 22.6 (47.6) %
Cash flow from operating activities 37.8 47.7 (20.8) % 26.6 (1.0) -
Cash and cash equivalents at the end of the period 107.8 100.7 7.0 % 107.8 100.7 7.0 %
Net debt3 420.3 438.9 (4.2) % 420.3 438.9 (4.2) %
Leverage4 x 3.3 x 2.7 x 3.3 x 2.7
Number of employees (as of end of the period) 1,156 1,163 (0.6) % 1,156 1,163 (0.6) %

1 Adjusted for the extraordinary impairment of the UK salt slags plant (€15.5 million impact in Q2 2020)

2 2019 figure as of 31 December

3Net debt computed as non-current loans and borrowings + non-current lease liabilities + current loans and borrowings

  • current lease liabilities - cash and cash equivalents - other current financial assets (adjusted by hedging valuation)

4 Leverage ratio computed as net debt divided by last-twelve-months (LTM) EBITDA

KEY HIGHLIGHTS

  • Q3 operational performance driven by continued resilient plant utilisation levels at around 80% in core businesses despite COVID-19
  • Electric arc furnace dust (EAFD) throughput at 160.7 thousand tonnes (-6% yoy)
  • Salt slags & SPL treated at 102.6 thousand tonnes (-9% yoy)
  • Secondary aluminium alloys produced at 44.4 thousand tonnes, up 14% yoy (increase driven by the recovery in the automotive sector and the furnace upgraded at Barcelona plant)
  • Q3 EBITDA, slightly above market expectations, at €29 million (-21% yoy); Continued recovery qoq following COVID-19 induced low of €22 million EBITDA in Q2; Zinc and aluminium prices recovering; Main drivers of Q3 yoy earnings decrease:
  • (-) Unfavourable metal prices:
    • Zinc LME at €1,997 per tonne (-5% yoy)
    • Zinc treatment charges (TC) at \$300 per tonne (vs. \$245 per tonne in 2019)
    • Aluminium alloy FMB prices averaged €1,312 per tonne (-3% yoy)
  • (-) Lower volumes in Steel Dust Recycling Services
  • (-) Lower salt slags & SPL volumes (-9% yoy)

Negative effects were partially offset by positive volume and efficiency effects in Secondary Aluminium:

  • (+) Secondary aluminium alloys up 14% yoy; efficiency improvements from new tilting furnaces
  • (+) Zinc blended prices (favourable zinc hedging offset LME price decrease)
  • 9M EBITDA at €85 million (-28% yoy) primarily driven by lower metal price levels
  • Q4 results expected to be better than Q3, indicating around mid-point of FY EBITDA guidance range of €100 to €135 million
  • Hedge book extended to April 2022, providing increased earnings and cash flow visibility
  • Total YTD capex at €39 million; FY expected to be at around €60 million (FY'19: €80 million)
  • Continued strong and stable liquidity with €183 million at Q3 closing: €108 million cash on hand after €15 million (€0.44 per share) dividend distributed in July as well as funding China expansion, plus an undrawn €75 million Revolving Credit Facility (RCF)
  • Construction of both China plants progressing; Completion expected on schedule
  • ESG:
  • Ratings agencies Sustainalytics and ISS ESG improved Befesa's rating
  • Since 18 September 2020, Befesa is member of the Global Challenges Index (GCX)

BUSINESS OVERVIEW

RESULTS OF OPERATIONS, FINANCIAL POSITION & LIQUIDITY

Revenue

Consolidated revenue decreased by 1.6% yoy to €145.2 million in Q3 2020 (Q3 2019: €147.6 million) and by 10.1% to €446.4 million in 9M (9M 2019: €496.6 million). The development was mainly driven by the lower volumes treated in the two core businesses, Steel Dust and Salt Slags/SPL Recycling, impacted by COVID-19-induced demand constraints, unfavourable zinc TC as well as by the lower aluminium alloy prices. These negative effects were partially offset with the improved volumes and efficiencies in the smaller Secondary Aluminium subsegment as well as with the higher zinc blended prices. Consolidated revenue improved by 19% qoq (Q2 2020: €122.2 million) showing a recovery trend.

EBITDA & EBIT

Q3 EBITDA decreased by 20.8% yoy to €29.3 million (Q3 2019: €37.0 million) and by 27.8% to €84.5 million in 9M (9M 2019: €117.1 million). The main drivers of the €8 million Q3 EBITDA decrease yoy were:

  • Unfavourable metal prices (zinc TC €2.4 million, aluminium alloy FMB €0.3 million)
  • Reduced volumes in Steel Dust Recycling Services (€4.2 million)
  • Lower volumes of salt slags and SPL treated (€1.2 million)

These effects were partially offset by the higher volumes of secondary aluminium alloys produced and efficiency improvements from new tilting furnaces (€0.7 million). In addition, the favourable zinc hedging prices compensated the lower zinc LME prices resulting in slightly higher zinc blended prices (€0.3 million).

Similarly, Q3 EBIT declined by 26.2% yoy to €21.1 million (Q3 2019: €28.6 million) and by 54.8% yoy to €41.6 million in 9M (9M 2019: €92.1 million), following the drivers that explain the EBITDA development. 9M EBIT was impacted by a €15.5 million impairment write-down for the salt slags plant in the UK which took place in Q2 2020. 9M adjusted EBIT amounted to €57.1 million (-38.0% yoy).

Financial result & net profit

Consolidated financial result in 9M improved by €12.4 million yoy to €-0.1 million (9M 2019: €-12.5 million). This improvement is primarily driven by a one-time impact from the term loan B (TLB) repricing and related accounting for financial instruments per IFRS 9 (€14.2 million impact to financial result).

9M 2020 consolidated net profit attributable to the shareholders decreased by 48.3% to €31.4 million (9M 2019: €60.7 million), primarily due to the negative drivers impacting EBITDA and EBIT. Furthermore, the impairment write-down of the salt slags plant in UK (€-11.7 million impact at net profit level) was mostly offset by the positive effect from the TLB repricing (€10.8 million impact at net profit level). These one-time effects together resulted in a net €-0.9 million impact at the consolidated net profit level.

Financial position & liquidity

Financial indebtedness as of 30 September 2020 amounted to €528.2 million, down €14.2 million compared to year-end 2019. Net debt continued stable with €420.3 million at Q3 closing (year-end 2019: €416.9 million; Q2 2020 closing: €423.5 million).

The following table reconciles net debt to the relevant balance sheet line items:

Net debt (€ million)

30 September 31 December
2020 2019
Non-current financial indebtedness 516.8 530.2
+ Current financial indebtedness 11.4 12.2
Financial indebtedness 528.2 542.4
- Cash and cash equivalents (107.8) (125.5)
- Other current financial assets1 (0.1) (0.1)
Net debt 420.3 416.9
EBITDA LTM 127.0 159.6
Leverage ratio x 3.3 x 2.6

1 Other current financial assets adjusted by hedging valuation

9M 2020 operating cash flow amounted to €37.8 million, down €9.9 million yoy (Q3 2019: €47.7 million), driven by the earnings reduction. Working capital in Q3 showed a positive effect of €6.5 million primarily due to improved receivable and payable balances driven by the moderately recovered operations compared to low Q2. After investing

€8.6 million to fund regular maintenance capex and growth investments (China), and distributing a €15 million dividend in July, Befesa closed Q3 with solid €107.8 million cash on hand. Considering the €75 million RCF entirely undrawn to date, Befesa continued with a strong liquidity of €182.8 million available at Q3 closing.

Q3 closed at a leverage of x3.3 EBITDA (compared to end of 2019: x2.6). Befesa continues to be compliant with all debt covenants.

SEGMENT INFORMATION

Steel Dust Recycling Services

Volumes of EAFD recycled in Q3 2020 amounted to 160,676 tonnes, a 6.0% decrease yoy (Q3 2019: 171,014 tonnes), primarily impacted by COVID-19-induced demand constraints offsetting the positive effect from Turkey expanded operations. However, EAFD throughput improved by 3.3% qoq (Q2 2020: 155,581 tonnes) showing a recovery trend.

In 9M 2020, 501,914 tonnes of EAFD were recycled, up 2.7% yoy (9M 2019: 488,758 tonnes), mainly driven by the incremental volumes from the plant in Turkey after the capacity expansion in 2019. With these volumes, Befesa's steel dust recycling plants have been running at resilient average load factors of 77.2% and 81.0% of the expanded latest installed annual recycling capacity of 825 thousand tonnes, respectively in Q3 and 9M (Q3 2019: 93.7%; 9M 2019: 89.5%). As a result, the volume of WOX sold decreased by 4.3% yoy to 55,948 tonnes in Q3 (Q3 2019: 58,481 tonnes) and increased by 11.8% to 182,410 tonnes in 9M (9M 2019: 163,166 tonnes).

Revenue in Q3 2020 decreased by 6.9% yoy to €81.8 million, primarily impacted by the lower EAFD throughput. 9M revenue came in 6.4% lower at €257.3 million. The development in 9M was primarily driven by the lower average zinc spot prices (-17.7% yoy) and lower hedging prices (9M 2020: €2,235 per tonne vs. €2,325 per tonne in 9M 2019). These resulted in lower zinc effective average prices (blended rate between hedged volume and nonhedged volume), which declined by 8.5% yoy to €2,089 per tonne in 9M. The revenue was further pressured due to the unfavourable zinc TC settled at \$300 per tonne for the entire 2020 (\$245 per tonne in 2019). Combined, the net price effect (LME and TC) was -11% and -26% yoy, in Q3 and 9M respectively.

EBITDA in Q3 2020 decreased by 19.3% yoy to €24.4 million (Q3 2019: €30.2 million) mainly driven by lower volumes due to COVID-19 impacted demand, as well as by the unfavourable zinc TC. EBITDA recovered by 29.9% or €5.6 million over Q2 2020 (€18.8 million).

9M EBITDA came in at €69.1 million, down by 24.7% yoy (9M 2019: €91.8 million) primarily impacted by the lower zinc spot and hedging prices as well as by the unfavourable zinc TC.

Similarly, EBIT decreased by 22.5% to €20.2 million in Q3 (Q3 2019: €26.0 million) and by 31.0% to €54.7 million in 9M (9M 2019: €79.3 million).

Aluminium Salt Slags Recycling Services Salt Slags subsegment

Salt slags and SPL recycled volumes decreased by 9.3% yoy to 102,570 tonnes in Q3 (Q3 2019: 113,145 tonnes) and by 9.1% to 333,008 tonnes in 9M (9M 2019: 366,297 tonnes). Q3 operations continued to be impacted by the COVID-19 pandemic lowering demand.

Capacity utilisation levels remained resilient at around 80% on average.

Revenue in the Salt Slags subsegment decreased in Q3 2020 by 10.8% yoy to €16.4 million. In 9M, revenue came in 10.6% lower at €54.3 million. This development was primarily driven by volume decreases as well as by the lower prices for aluminium alloys (-3.3% yoy to €1,312 per tonne average in Q3; -5.9% yoy to €1,342 per tonne average in 9M). Aluminium alloy FMB prices recovered from the trough in Q2 and are currently trading at pre-COVID-19 levels of above €1,500 per tonne.

EBITDA in Q3 2020 decreased by 35.5% yoy to €2.6 million (Q3 2019: €4.1 million). 9M EBITDA came in at €11.5 million, down 28.9% yoy (9M 2019: €16.1 million). EBIT decreased by €1.2 million yoy to €0.6 million in Q3 (Q3 2019: €1.9 million) and by €20.4 million yoy to €-10.7 million in 9M (9M 2019: €9.7 million). Earnings in the Salt Slags subsegment were impacted by the same drivers that explain the revenue development.

9M EBIT was impacted by the impairment write-down of €15.5 million in Q2 for the UK plant. 9M adjusted EBIT amounted to €4.8 million (€-4.9 million yoy).

Secondary Aluminium subsegment

Aluminium alloy production volumes in Q3 2020 improved by 13.9% yoy to 44,444 tonnes (Q3 2019: 39,009 tonnes) mainly driven by the Barcelona plant which was down seven weeks of Q3 2019 to upgrade its second furnace.

9M volumes in Secondary Aluminium came in at 123,699 tonnes, -7.0% yoy (9M 2019: 133,004 tonnes) primarily impacted in Q2 by the COVID-19-related demand constraints.

Capacity utilisation levels remained resilient at or above 80% on average (Q3 2020: 86.0%; 9M 2020: 80.4%).

Revenue in the Secondary Aluminium subsegment increased by 7.8% yoy to €54.0 million in Q3 2020 following the volume increase.

9M revenue registered a 16.1% yoy drop to €159.2 million, mainly impacted by pressured aluminium alloy prices and reduced demand from end-use sectors impacted by follows of the COVID-19 pandemic.

EBITDA in Q3 2020 increased by 57.0% yoy to €3.1 million (Q3 2019: €2.0 million) primarily due to the improvement in volumes as well as the positive efficiency effects from the new tilting furnaces in place since year-end 2019.

9M EBITDA came in at €6.5 million, a 24.6% decrease yoy (9M 2019: €8.6 million) primarily driven by the revenue development and by pressured aluminium metal margins which moderately recovered in Q3.

Similarly, EBIT in Q3 2020 improved by €1.0 million yoy to €1.2 million (Q3 2019: €0.3 million), recovering from the Q2 trough (€-1.5 million). 9M EBIT dropped by €2.9 million yoy to €0.5 million (9M 2019: €3.4 million).

STRATEGY

Hedging strategy

Hedging strategy is unchanged and continues to be a key element of Befesa's business model to manage the zinc price volatility and therefore improve the stability and visibility of earnings and cash flow across the economic cycle. Further details are available in Befesa's Annual Report 2019 (page 32).

During Q3, zinc hedges were further extended taking advantage of the favourable zinc market environment witnessed in August and September. In early September, Befesa extended its hedge book for another six months. The hedging currently in place provides Befesa with improved pricing visibility through 2020 and up to April 2022.

The average hedged prices and volumes for each of the periods are approximately as follows:

Period Average hedged
price (€ per tonne)
Zinc content
hedged (tonnes)
2017 €1,876 73,200
2018 €2,051 92,400
2019 €2,310 92,400
2020 €2,230 92,400
2021 €2,130 92,400
Q1 2022 €2,150 23,100

China expansion

The construction of the two new steel dust recycling plants in China is on track.

Jiangsu province: Construction works at the Changzhou site progress on track and its completion is expected during Q1 2021. The long-term financing for this plant was secured on 30 July 2020.

Henan province: Foundation works at the Xuchang site continue progressing on schedule. The construction of the plant is expected to be finalised after the summer of 2021.

The two plants in development are designed to recycle 110,000 tonnes of EAFD per year each and will be Befesa's seventh and eighth global EAFD recycling sites globally, alongside the existing sites in Europe, Turkey and South Korea.

ESG

Sustainability is a crucial topic for Befesa as its business model has been based on the circular economy and sustainability already for the last three decades. In the Sustainability Report, which was released in June 2020, more disclosure on ESG topics as well as better performance is shown.

As a result of the report, two important ESG ratings agencies upgraded their ratings of Befesa.

    1. Sustainalytics provided Befesa a significant ESG improvement on their rating. This ESG rating agency measures the risk of a company and based on this risk assessment they assign a score. The lower the risk, the lower the score and the better the rating. Befesa's rating improved by 6.7 points to 14.8 points. The result is that Befesa is now a "low risk" instead of a "medium risk" company.
    1. ISS ESG updated and reduced the number of industries which they use to categorise companies. Here, Befesa is now part of the Metals & Mining industry. In total, more than 200 companies belong to this industry. Befesa is now one of the three industry leaders. This is also reflected in the received Prime status which makes Befesa investable for investors following the results from this rating agency.

In addition, Befesa is now part of an important ESG index. Effective since 18 September 2020, Befesa is member of the Global Challenges Index (GCX). Very strict criteria are used to choose 50 members out of more than 6,000 companies worldwide.

OUTLOOK 2020

Full year guidance confirmed.

Q4 results expected to be better than Q3, indicating around mid-point of FY EBITDA guidance range of €100 to €135 million.

The position within the range depends mainly on how the COVID-19 pandemic impacts the European crude steel and automotive markets and the base metal prices in the remaining months of the year.

CONSOLIDATED FINANCIAL STATEMENTS

as at 30 September 2020 (€ Thousand)

BALANCE SHEET

Assets

(€ thousand) 30 September 2020 31 December 2019
Non-current assets:
Intangible assets
Goodwill 335,564 335,564
Other intangible assets 86,045 86,912
421,609 422,476
Right-of-use asset 21,308 17,409
Property, plant and equipment
Property, plant and equipment in use 247,294 263,357
Property, plant and equipment under construction 45,861 45,235
293,155 308,592
Non-current financial assets
Investments in Group companies and associates 118 118
Other non-current financial assets 5,073 18,507
5,191 18,625
Deferred tax assets 72,014 70,913
Total non-current assets 813,277 838,015
Current assets:
Inventories 37,480 54,739
Trade and other receivables 59,392 42,786
Trade receivables from related companies 766 751
Accounts receivables from public authorities 14,302 10,771
Other receivables 16,781 18,557
Other current financial assets 11,881 24,737
Cash and cash equivalents 107,764 125,460
Total current assets 248,366 277,801
Total assets 1,061,643 1,115,816

BALANCE SHEET

Equity and liabilities

(€ thousand) 30 September 2020 31 December 2019
Equity:
Parent Company
Share capital 94,576 94,576
Share premium 263,875 263,875
Hedging and revaluation reserves 7,872 26,951
Other reserves (53,867) (117,286)
Translation differences (17,918) (4,396)
Net profit/(loss) for the period 31,420 82,713
Equity attributable to the owners of the Company 325,958 346,433
Non-controlling interests 9,457 13,785
Total equity 335,415 360,218
Non-current liabilities:
Long-term provisions 7,220 8,759
Loans and borrowings 505,533 519,210
Lease liabilities 11,285 11,013
Deferred tax liabilities 64,152 68,053
Other non-current liabilities 8,409 9,265
Total non-current liabilities 596,599 616,300
Current liabilities:
Loans and borrowings 7,874 8,621
Trade payables to related companies 743 835
Trade and other payables 77,013 90,916
Lease liabilities 3,542 3,572
Short-term provisions 118 124
Other payables
Accounts payable to public administrations 18,184 17,033
Other current liabilities 22,155 18,197
40,339 35,230
Total current liabilities 129,629 139,298
Total equity and liabilities 1,061,643 1,115,816

INCOME STATEMENT

(€ thousand) 9M 2020 9M 2019 Change Q3 2020 Q3 2019 Change
Revenue 446,371 496,605 (10.1) % 145,176 147,578 (1.6) %
Changes in inventories of finished goods
and work in progress (11,155) 5,838 - (921) 1,978 -
Procurements (171,706) (207,706) (17.3) % (56,584) (56,710) (0.2) %
Other operating income 3,287 4,093 (19.7) % 1,013 1,695 (40.2) %
Personnel expenses (61,526) (56,998) 7.9 % (20,429) (17,668) 15.6 %
Other operating expenses (120,728) (124,775) (3.2) % (38,967) (39,876) (2.3) %
Amortisation/depreciation, impairment and provisions (42,910) (24,978) 71.8 % (8,197) (8,421) (2.7) %
Operating profit (EBIT) 41,633 92,079 (54.8) % 21,091 28,576 (26.2) %
Finance income 15,623 217 > 100 % 35 74 (52.7) %
Finance expenses (14,484) (13,592) 6.6 % (5,468) (4,824) 13.3 %
Net exchange differences (1,199) 906 - (812) 560 -
Net finance income/(loss) (60) (12,469) (99.5) % (6,245) (4,190) 49.0 %
Profit/(loss) before tax 41,573 79,610 (47.8) % 14,846 24,386 (39.1) %
Corporate income tax (12,044) (14,165) (15.0) % (4,602) (3,961) 16.2 %
Profit/(loss) for the period 29,529 65,445 (54.9) % 10,244 20,425 (49.8) %
Attributable to:
Parent Company owners 31,420 60,725 (48.3) % 10,846 18,839 (42.4) %
Non-controlling interests (1,891) 4,720 - (602) 1,586 -
Earnings/(losses) per share attributable to owners
of the Parent (expressed in euros per share)
Basic earnings per share 0.92 1.78 (48.3) % 0.32 0.55 (42.4) %

CASH FLOW STATEMENT

(€ thousand) 9M 2020 9M 2019 Q3 2020 Q3 2019
Cash flow from operating activities:
Profit / (loss) for the period before tax 41,573 79,610 14,846 24,386
Adjustments due to: 40,644 37,601 15,104 12,283
Depreciation and amortisation 42,910 24,978 8,197 8,421
Changes in long-term provisions (1,539) 926 928 (35)
Interest income (15,623) (217) (35) (74)
Finance costs 14,484 13,592 5,468 4,824
Other profit/(loss) (787) (772) (266) (293)
Exchange differences 1,199 (906) 812 (560)
Changes in working capital: (14,013) (34,569) 6,517 (25,049)
Trade receivables and other current assets (16,606) (14,768) (1,790) (13,406)
Inventories 15,251 233 2,419 (784)
Trade payables (12,658) (20,034) 5,888 (10,859)
Other cash flows from operating activities (30,419) (34,915) (9,882) (12,644)
Interest paid (15,578) (17,689) (5,299) (8,757)
Taxes paid (14,841) (17,226) (4,583) (3,887)
Net cash flows from/(used in) operating activities (I) 37,785 47,727 26,585 (1,024)
Cash flows from investing activities:
Investments in intangible assets (446) (1,957) (321) (138)
Investments in property, plant and equipment (39,076) (46,065) (8,276) (22,476)
Collections from disposal of Group and associated companies, net of cash - 81 - -
Payments for right-of-use assets - (3,180) - (16)
Collections from sale of property, plant and equipment 100 - 83 -
Investments in other current financial assets 37 (87) 87 -
Net cash flows from/(used in) investing activities (II) (39,385) (51,208) (8,427) (22,630)
Cash flows from financing activities:
Cash inflows from bank borrowings and other liabilities 2,985 1,841 (643) 88
Cash outflows from bank borrowings and other liabilities (3,344) (2,674) (1,085) (1,265)
Dividends paid to shareholders (15,000) (44,968) (15,000) (44,968)
Net cash flows from/(used in) financing activities (III) (15,359) (45,801) (16,728) (46,145)
Effect of foreign exchange rate changes on cash and cash equivalents (IV) (737) (649) (291) 171
Net increase/(decrease) in cash and cash equivalents (I+II+III+IV) (17,696) (49,931) 1,139 (69,629)
Cash and cash equivalents at the beginning of the period 125,460 150,648 106,625 170,346
Cash and cash equivalents at the end of period 107,764 100,717 107,764 100,717

ADDITIONAL INFORMATION

SEGMENTATION OVERVIEW – KEY METRICS

STEEL DUST RECYCLING SERVICES

9M 2020 9M 2019 Change Q3 2020 Q3 2019 Change
Key operational data (tonnes, unless specified otherwise)
EAFD throughput1 501,914 488,758 2.7 % 160,676 171,014 (6.0) %
WOX sold 182,410 163,166 11.8 % 55,948 58,481 (4.3) %
Blended zinc price (€ / tonne) 2,089 2,282 (8.5) % 2,214 2,203 0.5 %
Total installed capacity2 825,300 780,300 5.8 % 825,300 825,300 0.0 %
Utilisation (%)2 81.0 % 83.7 % (2.7) p.p. 77.2 % 82.2 % (5.0) p.p.
Total installed capacity normalised3 825,300 729,883 13.1 % 825,300 724,467 13.9 %
Normalised utilisation (%)3 81.0 % 89.5 % (8.5) p.p. 77.2 % 93.7 % (16.4) p.p.
Key financial data (€ million, unless specified otherwise)
Revenue 257.3 275.0 (6.4) % 81.8 87.9 (6.9) %
EBITDA 69.1 91.8 (24.7) % 24.4 30.2 (19.3) %
EBITDA margin % 26.9 % 33.4 % (6.5) p.p. 29.8 % 34.4 % (4.6) p.p.
EBIT 54.7 79.3 (31.0) % 20.2 26.0 (22.5) %
EBIT margin % 21.3 % 28.8 % (7.6) p.p. 24.7 % 29.6 % (4.9) p.p.

ALUMINIUM SALT SLAGS RECYCLING SERVICES Salt Slags subsegment

9M 2020 9M 2019 Change Q3 2020 Q3 2019 Change
Key operational data (tonnes, unless specified otherwise)
Salt slags and SPL recycled 333,008 366,297 (9.1) % 102,570 113,145 (9.3) %
Total installed capacity 630,000 630,000 0.0 % 630,000 630,000 0.0 %
Utilisation (%)4 83.7 % 92.4% (8.7) p.p. 76.8 % 84.7% (7.9) p.p.
Key financial data (€ million, unless specified otherwise)
Revenue 54.3 60.7 (10.6) % 16.4 18.4 (10.8) %
EBITDA 11.5 16.1 (28.9) % 2.6 4.1 (35.5) %
EBITDA margin % 21.1 % 26.5 % (5.4) p.p. 16.1 % 22.3 % (6.2) p.p.
EBIT (10.7) 9.7 - 0.6 1.9 (65.6) %
EBIT margin % (19.7) % 16.0 % (35.7) p.p. 3.9 % 10.2 % (6.2) p.p.
Adjusted EBIT5 4.8 9.7 (50.9) % 0.6 1.9 (69.8) %
Adjusted EBIT margin %5 8.8 % 16.0 % - 3.4 % 10.2 % -

Secondary Aluminium subsegment

9M 2020 9M 2019 Change Q3 2020 Q3 2019 Change
Key operational data (tonnes, unless specified otherwise)
Secondary aluminium alloys produced 123,699 133,004 (7.0) % 44,444 39,009 13.9 %
Aluminium alloy average market price (€ / tonne)6 1,342 1,426 (5.9) % 1,312 1,356 (3.3) %
Total installed capacity7 205,000 205,000 0.0 % 205,000 205,000 0.0 %
Utilisation (%)7 80.4 % 86.7 % (6.4) p.p. 86.0 % 75.5 % 10.5 p.p.
Total installed capacity normalised8 205,000 194,000 5.7 % 205,000 194,000 5.7 %
Normalised utilisation (%)8 80.4 % 91.7 % (11.3) p.p. 86.0 % 79.8 % 6.2 p.p.
Key financial data (€ million, unless specified otherwise)
Revenue 159.2 189.7 (16.1) % 54.0 50.1 7.8 %
EBITDA 6.5 8.6 (24.6) % 3.1 2.0 57.0 %
EBITDA margin (% over revenue) 4.1 % 4.5 % (0.5) p.p. 5.7 % 3.9 % 1.8 p.p.
EBIT 0.5 3.4 (86.0) % 1.2 0.3 >100 %
EBIT margin (% over revenue) 0.3 % 1.8 % (1.5) p.p. 2.2 % 0.5 % 1.7 p.p.

Note: Segment splits, revenue and earnings contributions do not take into account corporate nor the inter-segment eliminations.

1 Steel EAFD throughput does not include stainless steel dust treated volumes

2 Total installed capacity in Steel does not include 174kt per year of stainless steel dust recycling operations;

Utilisation represents EAFD processed against annual installed recycling capacity

3 Installed capacity and corresponding utilisation rates in 2019 are normalised for the capacity upgrade in Turkey,

from 65,000 to 110,000 tonnes (Turkish plant was shutdown from end of January to mid of August 2019)

4 Utilisation represents the volume of salt slags & SPL recycled by Befesa's plants against annual installed capacity (not incl. 100,000 tonnes idled capacity at Töging, Germany)

5 Adjusted for the extraordinary impairment of the UK salt slags plant (€15.5 million impact in Q2 2020)

6 Aluminium Scrap and Foundry Ingots Aluminium pressure diecasting ingot DIN226/A380 European Metal Bulletin Free Market Duty paid delivered works

7 Utilisation represents the volume of secondary aluminium alloys produced against annual installed production capacity

8 Installed capacity and corresponding utilisation rates in 2019 are normalised for the furnace upgrade in Barcelona (three-month shutdown from mid-Aug to mid-Nov)

FINANCIAL CALENDAR

Tuesday, 23
February 2021
Preliminary Year-End Results 2020 & Conference
Call
Thursday, 25
March
2021
Annual Report 2020
Thursday, 29 April 2021 Q1 2021
Statement & Conference
Call
Thursday, 29 July 2021 H1 2021 Interim Report & Conference
Call
Thursday, 28 October 2021 Q3 2021
Statement & Conference
Call

Notes: Befesa's financial reports and statements are published at 7:30 am CET Befesa cannot rule out changes of dates and recommends checking them in the Investor Relations / Investor's Agenda section of its website www.befesa.com

IR CONTACT

Rafael Pérez

Director of Investor Relations & Strategy

T: +49 (0) 2102 1001 340

E: [email protected]

Published: 29 October 2020

You can find this and other publications online in the Investor Relations / Reports and Presentations section of Befesa's website www.befesa.com

To be added to the Investor Relations distribution list please send an e-mail to [email protected]

Disclaimer

This report contains forward-looking statements and information relating to Befesa and its affiliates that are based on the beliefs of its management, including assumptions, opinions and views of Befesa and its affiliates as well as information cited from third party sources. Such statements reflect the current views of Befesa and its affiliates or of such third parties with respect to future events and are subject to risks, uncertainties and assumptions.

Many factors could cause the actual results, performance or achievements of Befesa and its affiliates to be materially different from any future results, performance or achievements that may be expressed or implied by such forward-looking statements, including, among others: changes in general economic, political, governmental and business conditions globally and in the countries in which Befesa and its affiliates do business; changes in interest rates; changes in inflation rates; changes in prices; changes to national and international laws and policies that support industrial waste recycling; legal challenges to regulations, subsidies and incentives that support industrial waste recycling; extensive governmental regulation in a number of different jurisdictions, including stringent environmental regulation; management of exposure to credit, interest rate, exchange rate and commodity price risks; acquisitions or investments in joint ventures with third parties; inability to obtain new sites and expand existing ones; failure to maintain safe work environments; effects of catastrophes, natural disasters, adverse weather conditions, unexpected geological or other physical conditions, or criminal or terrorist acts at one or more of Befesa's plants; insufficient insurance coverage and increases in insurance cost; loss of senior management and key personnel; unauthorised use of Befesa's intellectual property and claims of infringement by Befesa of others' intellectual property; Befesa's ability to generate cash to service indebtedness changes in business strategy and various other factors.

Should one or more of these risks or uncertainties materialise, or should underlying assumptions prove incorrect, actual results may vary materially from those described herein as anticipated, believed, estimated, expected or targeted. Befesa and its affiliates do not assume any guarantee that the assumptions underlying forward-looking statements are free of errors nor do they accept any responsibility for the future accuracy of the opinions expressed herein or the actual occurrence of the forecasted developments. No representation (express or implied) is made as to, and no reliance should be placed on, any information, including projections, estimates, targets and opinions, contained herein, and no liability whatsoever is accepted as to any errors, omissions or misstatements contained herein or otherwise resulting, directly or indirectly, from the use of this document.

This report is intended for information only and should not be treated as investment advice. It is not intended as an offer for sale, or as a solicitation of an offer to purchase or subscribe to, any securities in any jurisdiction. Neither this report nor anything contained therein shall form the basis of, or be relied upon in connection with, any commitment or contract whatsoever. This report may not, at any time, be reproduced, distributed or published (in whole or in part) without prior written consent of Befesa.

First nine-month period and third quarter 2020 figures contained in this report have not been audited or reviewed by external auditors.

This report includes Alternative Performance Measures (APM), including EBITDA, EBITDA margin, EBIT, EBIT margin, Adjusted EBIT, Adjusted EBIT margin, net debt and capital expenditures which are not measures of liquidity or financial performance under International Financial Reporting Standards (IFRS). EBITDA is defined as operating profit for the period (i.e. EBIT) before the impact of amortisation, depreciation, impairment and provisions. EBITDA margin is defined as EBITDA divided by revenue. EBIT is defined as Operating profit for the year. The Company uses EBIT to monitor its financial return after both operating expenses and a charge representing the cost of usage of both its property, plant and equipment and definite‑life intangible assets. EBIT margin is defined as EBIT as a percentage of revenue. These non-IFRS measures should not be considered in isolation or as an alternative to results from operating activities, cash flow from operating, investing or financing activities, or other financial measures of Befesa's results of operations or liquidity derived in accordance with IFRS. Befesa believes that the APM included in this report are useful measures of its performance and liquidity. Other companies, including those in the industry in which Befesa operates, may calculate similarly titled financial measures differently than Befesa does. Because all companies do not calculate these financial measures in the same manner, Befesa's presentation of such financial measures may not be comparable to other similarly titled measures of other companies. These APM are not audited.

Befesa S.A. 46, Boulevard Grande-Duchesse Charlotte L-1330 Luxembourg, Grand Duchy of Luxembourg www.befesa.com

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