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Befesa S.A.

Earnings Release Nov 10, 2021

6215_10-q_2021-11-10_4aae34a1-6887-442d-a06c-70977b983cef.pdf

Earnings Release

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Q3 2021 Statement

BEFESA

Befesa at a glance

Key figures – 9M/Q3 2021

9M 2021 9M 2020 Change Q3 2021 Q3 2020 Change
Key operational data (tonnes, unless specified otherwise)
Electric arc furnace steel dust (EAFD) throughput 563,274 501,914 12.2 % 222,606 160,676 38.5 %
Waelz oxide (WOX) sold 192,569 182,410 5.6 % 73,235 55,948 30.9 %
Salt slags and Spent Pot Linings (SPL) recycled 302,988 333,008 (9.0) % 107,224 102,570 4.5 %
Secondary aluminium alloys produced 142,353 123,699 15.1 % 42,900 44,444 (3.5) %
Zinc LME average price (€ / tonne) 2,414 1,905 26.8 % 2,538 1,997 27.1 %
Zinc blended price (€ / tonne) 2,241 2,089 7.3 % 2,220 2,214 0.3 %
Aluminium alloy FMB average price (€ / tonne) 1,978 1,342 47.4 % 2,008 1,312 53.1 %
Key financial data (€ million, unless specified otherwise)
Revenue 574.2 446.4 28.6 % 190.0 145.2 30.9 %
EBITDA 128.7 84.5 52.2 % 34.6 29.3 18.0 %
EBITDA margin 22.4 % 18.9 % 347 bps 18.2 % 20.2 % (198) bps
Adjusted EBITDA1 136.8 84.5 61.8 % 42.7 29.3 45.7 %
Adjusted EBITDA margin1 23.8 % 18.9 % 488 bps 22.5 % 20.2 % 229 bps
EBIT 98.3 41.6 > 100 % 22.8 21.1 8.2 %
EBIT margin 17.1 % 9.3 % 779 bps 12.0 % 14.5 % (252) bps
Adjusted EBIT1,2 106.4 57.1 86.3 % 30.9 21.0 47.1 %
Adjusted EBIT margin1,2 18.5 % 12.8 % 574 bps 16.3 % 14.5 % 180 bps
Financial result (7.9) (0.1) > 100 % 2.3 (6.2) -
Profit before taxes and minority interests 90.4 41.6 > 100 % 25.1 14.8 69.0 %
Net profit attributable to shareholders of Befesa S.A. 61.5 31.4 95.8 % 15.9 10.8 46.8 %
EPS (in €)3 1.69 0.92 83.4 % 0.40 0.32 25.0 %
Total assets4 1,683.2 1,061.6 58.5 % 1,683.2 1,061.6 58.5 %
Capital expenditures 60.8 36.2 68.0 % 16.8 11.9 41.9 %
Cash flow from operating activities 73.9 37.8 95.7 % 3.7 26.6 (86.1) %
Cash and cash equivalents at the end of the period 200.7 107.8 86.2 % 200.7 107.8 86.2 %
Net debt 482.1 420.3 14.7 % 482.1 420.3 14.7 %
Net leverage x 2.33 x 3.31 (x 0.98) x 2.33 x 3.31 (x 0.98)
Number of employees (as of end of the period) 1,537 1,156 33.0 % 1,537 1,156 33.0 %

1 9M/Q3 2021 EBITDA and EBIT adjusted for the €8.1m non-recurring AZR acquisition-related costs

2 9M 2020 EBIT adjusted for the impairment of the UK salt slags plant

EPS in 9M/Q3 2020 is based on 34,066,705 shares; 9M 2021 is based on 36,370,474 weighted average shares after the capital increase of 5,933,293 new shares;

Q3 2021 is based on 39,999,998 outstanding shares after the capital increase

4 2020 figure as of 31 December

Highlights

  • Q3 2021 with good operational performance and strong earnings growth, with adjusted EBITDA up 46% yoy to €42.7m, also growing 15% compared to pre-pandemic Q3 2019 levels
  • Record 9M 2021 adjusted EBITDA of €136.8 million, up 62% yoy (9M 2020: €84.5 million), and up 17% or €19.7 million vs. 9M 2019; 9M 2021 adjusted EBITDA margin at 24% (9M 2020: 19%) Main drivers of €52.3 million yoy earnings increase:
  • (+) Favourable metal prices:
    • Zinc LME prices averaged at €2,414 per tonne, up 27% yoy
    • Zinc treatment charges (TC) for 2021 referenced at \$159 per tonne (2020: \$300 per tonne)
    • Aluminium alloy FMB prices averaged €1,978 per tonne, up 47% yoy
  • (+) Higher EAFD throughput (+12% yoy) and secondary aluminium alloys (+15% yoy)
  • (+) Contribution from acquired zinc US operations

Positive effects were partially offset by:

  • (-) Lower salt slags & SPL volumes (-9% yoy, mainly due to UK plant closure at year-end 2020)
  • (-) Zinc hedging prices lower yoy
  • (-) Higher inflation and energy cost trends
  • (-) China expansion cost
  • Overall plant utilisation in 9M 2021 solid at pre-pandemic levels, with Steel Dust at above 80% and Aluminium Salt Slags & SPL at or above 90%
  • Operating cash flows up 95.7% yoy to €73.9 million in 9M (9M 2020: €37.8m)
  • Continued strong liquidity of >€275 million including a new high level of €201 million cash on hand, post-dividend distribution and US acquisition funding; Improved net leverage of x2.33 at Q3'21, down vs. x3.31 at Q3'20 and x3.10 at YE'20
  • Hedge book of Zinc non-US operations extended to October 2024, thus c. 3 years; Zinc US hedges extended to April 2024, thus c. 2.5 years; Synchronising hedge books
  • China expansion on target:
  • Jiangsu: Opening event in mid-November; Starting commercial operations
  • Henan: Completion of construction scheduled for YE'21; Commissioning/ramp up H1'22
  • Zinc US operations:
  • American Zinc Recycling Corp. (AZR) acquisition closed on 17 August
  • Consolidating six weeks in Q3 financials; operations delivering as expected
  • Renamed to Befesa Zinc US and CEO/President appointed
  • Driving progress on the integration and related synergies
  • After IPO in 2017 and SDAX entry in Sept 2018, Befesa grew into the MDAX effective as of 20 Sept 2021
  • Outlook 2021:

Targeting full year 2021 adjusted EBITDA of c. €195 million, >50% up yoy; Updated (prior: €165-190m) to reflect record YTD earnings and c. 4 months of US operations

Preface

Befesa successfully closed the acquisition of American Zinc Recycling Corp. (AZR) and consolidated financials since 17 August 2021.

AZR was renamed to Befesa Zinc US and Mr. Rodrigo Daud was appointed CEO/President.

Q3 2021 adjusted EBITDA and adjusted EBIT have been adjusted for the non-recurring acquisition costs of €8.1 million.

Business review

Results of operations, financial position & liquidity

Revenue

Total revenue increased by 28.6% yoy to €574.2 million in 9M 2021 (9M 2020: €446.4 million) and by 30.9% to €190.0 million in Q3 (Q3 2020: €145.2 million). The development was primarily driven by the stronger zinc and aluminium alloy market prices, the favourable lower zinc treatment charge (TC) reference, the higher volumes in Steel Dust and Secondary Aluminium, and the contribution from the acquired US operations. These positive effects were partially offset by the lower Stainless operations as well as the lower volumes treated of salt slags and SPL. Also, the unfavourable zinc hedging prices partially offset the positive effect from the zinc LME price increase yoy.

Adjusted EBITDA & EBIT

Total adjusted EBITDA in 9M 2021 increased by 61.8% yoy to €136.8 million (9M 2020: €84.5 million) and by 45.7% to €42.7 million in Q3 (Q3 2020: €29.3 million).

The €52.3 million adjusted EBITDA improvement yoy in 9M was mainly driven by strong base metal prices and good volume performance; the main components being the following:

  • Favourable metal prices: zinc TC (€19 million); aluminium alloy FMB and metal margins (€19 million);
  • Zinc blended prices: zinc LME price increase (€18 million) partially offset by lower zinc hedging prices (-€5 million)
  • Higher volumes: EAFD throughput and contribution from the acquired US operations (€5 million); higher aluminium alloys partially offset by lower salt slags and SPL volumes (€1 million)

  • Higher inflation including energy and China expansion costs partially offset by operational excellence (-€4 million)

Total adjusted EBIT increased by 86.3% yoy to €106.4 million in 9M (9M 2020: €57.1 million) and by 47.1% yoy to €30.9 million in Q3 (Q3 2020: €21.0 million), following the same drivers explained referring to the EBITDA development.

Earnings margins in 9M and Q3 further recovered yoy and are at or above pre-pandemic levels: adjusted EBITDA margin improved to 23.8% in 9M (9M 2020: 18.9%) and to 22.5% in Q3 (Q3 2020: 20.2%); adjusted EBIT margin increased to 18.5% in 9M (9M 2020: 12.8%) and to 16.3% in Q3 (Q3 2020: 14.5%).

Financial result & net profit

Total net financial result in 9M 2021 came in at -€7.9 million (9M 2020: -€0.1 million). 9M 2020 was primarily driven by the c. €15 million one-time positive impact from the Term Loan B (TLB) repricing in February 2020. 9M 2021 was mainly driven by the c. €10 million positive impact from the contingent foreign exchange hedging in relation with the \$460 million AZR acquisition in August 2021.

Total net profit attributable to the shareholders in 9M 2021 increased by 95.8% yoy to €61.5 million (9M 2020: €31.4 million). This improvement was primarily due to the positive drivers impacting EBITDA and EBIT.

Correspondingly, earnings per share (EPS) in 9M also improved yoy to €1.69 (9M 2020: €0.92) despite the fact that the number of shares increased by 17.4% to 39,999,998.

Financial position & liquidity

Net debt increased to €482.1 million at Q3 closing (Q2 2021: €371.4 million; year-end 2020: €393.6 million) mainly due to the €100 million add-on raised to partly fund the AZR acquisition.

The last-twelve-months (LTM) EBITDA amounted to €207.2 million at Q3, which incorporates full-twelve-rolling months of the US operations and is adjusted for the €8.1m non-recurring AZR acquisition-related costs.

Q3 closed at x2.33 net leverage, improved from x3.31 at Q3 2020 and x3.10 at year-end 2020.

30 September
2021
31 December
2020
Non-current financial indebtedness 663.4 531.5
+ Current financial indebtedness 19.4 16.8
Financial indebtedness 682.8 548.2
– Cash and cash equivalents (200.7) (154.6)
– Other current financial assets1 (0.1) (0.1)
Net debt 482.1 393.6
LTM adjusted EBITDA2 207.2 127.0
Net leverage ratio x 2.33 x 3.10

1 Other current financial assets adjusted by hedging valuation

2 LTM EBITDA of €207.2 million is adjusted for €8.1 million non-recurring

AZR acquisition-related costs and includes c. €30 million LTM EBITDA from AZR

Operating cash flow in 9M 2021 amounted to €73.9 million, doubling yoy (9M 2020: €37.8 million). This improvement was mainly driven by the earnings increase explained. Working capital was up by €27 million yoy, including c. €10m working capital impact from the acquired US operations; remaining is mainly explained by higher receivables driven by higher revenue yoy. Interests paid in 9M 2021 reduced by 3.9% yoy to €15.0 million (9M 2020: €15.6 million) mainly as a result of the repricing of the capital structure in February 2020.

In 9M 2021, Befesa invested €57.2 million (9M 2020: €39.5 million) to fund growth investments – mainly related to the first two plants in China partly funded through local loans as well as to fund regular maintenance capex.

Following the €46.8 million dividend distribution, the funding of the China expansion and the AZR acquisition, total cash flow generated in 9M 2021 amounted to €26.8 million. Together with the €19.3 million cash and cash equivalents incorporated from AZR, Befesa's cash on hand improved to €200.7 million from €154.6 million at year-end 2020. The €200.7 million cash balance together with the €75.0 million RCF, entirely undrawn, provides Befesa with more than €275 million liquidity.

Segment information

Steel Dust Recycling Services

Volumes of EAFD recycled in 9M 2021 increased 12.2% yoy to 563,274 tonnes (9M 2020: 501,914 tonnes). In Q3 2021, 222,606 tonnes of EAFD were recycled, up 38.5% yoy (Q3 2020: 160,676 tonnes). The positive volume developments were driven mainly by the contribution from the acquired US recycling plants but also by the better performance of existing operations yoy. With these volumes, Befesa's EAFD recycling plants ran at average load factors of around 80% of the installed annual recycling capacity of c. 1,555,300 tonnes, including c. 620,000 tonnes from the acquired US recycling plants.

The volume of Waelz oxide (WOX) sold increased by 5.6% yoy to 192,569 tonnes in 9M (9M 2020: 182,410 tonnes) and by 30.9% yoy to 73,235 tonnes in Q3 (Q3 2020: 55,948 tonnes). The yoy increase of WOX sold was lower relative to the EAFD throughput increase mainly explained by building inventory to manage the scheduled plant overhauls including the US operations.

Revenue in the Steel Dust business increased by 18.2% yoy to €304.1 million in 9M 2021 (9M 2020: €257.3 million) and by 33.0% yoy to €108.8 million in Q3 2021 (Q3 2020: €81.8 million).

Adjusted EBITDA increased by 48.6% yoy to €102.7 million in 9M 2021 (9M 2020: €69.1 million) and by 37.4% yoy to €33.5 million in Q3 2021 (Q3 2020: €24.4 million). These yoy increases are primarily driven by the higher market prices and favourable zinc TC. So far in 2021, zinc LME prices were stronger yoy and averaged at €2,414 per tonne in 9M and at €2,538 per tonne in Q3, yoy up 26.8% and 27.1%, respectively. Zinc TC was referenced at \$159 per tonne for the full year 2021 (2020: \$300 per tonne). Combined, the net price effect (zinc LME and TC) was up 51% yoy in 9M and up 48% yoy in Q3. Zinc hedging average prices in both 9M and Q3 were lower yoy as well as compared to spot average prices in the respective periods. Combined, the zinc effective average prices (blended rate between hedged volume and non-hedged volume) amounted to €2,241 per tonne in 9M 2021, up 7.3% yoy (9M 2020: €2,089 per tonne), and to €2,220 per tonne in Q3 2021, stable yoy (Q3 2020: €2,214 per tonne). In addition, the yoy EBITDA increases were also driven by higher EAFD throughput and the positive contribution from the acquired US operations, partially offset by lower Stainless operations.

Adjusted EBIT came in at €85.5 million in 9M 2021, up 56.3% yoy (9M 2020: €54.7 million), and at €26.0 million in Q3 2021, up 28.6% yoy (Q3 2020: €20.2 million), following the same drivers explained referring to the EBITDA development.

Consequently, earnings margins in 2021 recovered yoy to pre-pandemic levels: adjusted EBITDA margin increased to 33.8% in 9M (9M 2020: 26.9%) and to 30.8% in Q3 (Q3 2020: 29.8%); adjusted EBIT margin improved to 28.1% in 9M (9M 2020: 21.3%) and to 23.9% in Q3 (Q3 2020: 24.7%).

Aluminium Salt Slags Recycling Services Salt Slags subsegment

Salt slags and SPL recycled volumes in 9M 2021 decreased by 9.0% yoy to 302,988 tonnes (9M 2020: 333,008 tonnes), due to the plant in the UK, which was permanently closed at year-end 2020. Volumes recycled in Q3 amounted to 107,224 tonnes, up 4.5% yoy (Q3 2020: 102,570 tonnes).

On average, salt slags recycling plants continued to operate at solid pre-pandemic levels with utilisation rates at 90% and 95% in 9M and Q3, respectively, of the latest installed annual recycling capacity of 450,000 tonnes.

Revenue in the Salt Slags subsegment came in at €57.3 million in 9M 2021, up 5.6% yoy (9M 2020: €54.3 million). In Q3 2021, revenue improved by 22.1% yoy to €20.0 million (Q3 2020: €16.4 million).

EBITDA increased by 38.6% yoy to €15.9 million in 9M (9M 2020: €11.5 million) and by 79.9% yoy to €4.8 million in Q3 (Q3 2020: €2.6 million). The yoy earnings increase was primarily driven by the higher aluminium alloy FMB prices, which averaged €1,978 per tonne in 9M, up 47.4% yoy (9M 2020: €1,342 per tonne), and €2,008 per tonne in Q3, up 53.1% yoy (Q3 2020: €1,312 per tonne). This positive development was partially offset by the volume decrease.

EBIT increased by 89.2% yoy to €9.0 million in 9M 2021 (9M 2020: €4.8 million) and by more than four times yoy to €2.5 million in Q3 2021 (Q3 2020: €0.6 million), following the same drivers explained referring to the EBITDA development.

Therefore, earnings margins in the Salt Slags subsegment also recovered yoy to pre-pandemic levels: EBITDA margin improved to 27.7% in 9M (9M 2020: 21.1%) and to 23.8% in Q3 (Q3 2020: 16.1%); EBIT margin increased to 15.7% in 9M (9M 2020: 8.8%) and to 12.8% in Q3 (Q3 2020: 3.4%).

Secondary Aluminium subsegment

Aluminium alloy production volumes in 9M 2021 increased by 15.1% yoy to 142,353 tonnes (9M 2020: 123,699 tonnes), which represents an all-time-high. In Q3 2021, volumes decreased by 3.5% yoy to 42,900 tonnes (Q3 2020: 44,444 tonnes). On average, secondary aluminium production plants operated at 93% and 83% utilisation rates in 9M and Q3, respectively, demonstrating a recovery to pre-pandemic levels.

Revenue in the Secondary Aluminium subsegment amounted to €244.3 million in 9M 2021, up 53.4% yoy (9M

2020: €159.2 million). In Q3 2021, revenue increased 33.3% yoy to €72.0 million (Q3 2020: €54.0 million). The positive revenue development follows the volume increase and the favourable aluminium alloy FMB prices.

EBITDA more than doubled yoy to €18.2 million in 9M (9M 2020: €6.5 million) and increased by 44.6% yoy to €4.5 million in Q3 (Q3 2020: €3.1 million). This positive development is primarily due to the improvement in volumes, the strong market prices and aluminium metal margins.

EBIT improved yoy and reversed from the low levels in 2020, to €12.2 million in 9M 2021 (9M 2020: €0.5 million) and to €2.6 million in Q3 (Q3 2020: €1.2 million), following the same drivers that impacted the EBITDA development.

Strategy

Hedging strategy Befesa's 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 2020 (page 33).

In Q3 2021, Befesa continued its hedging rigor and extended its zinc hedge book up to and including October 2024 for the non-US operations.

The acquired Zinc US operations came with a hedge book in place up to and including Q1 2023, at hedging prices of around \$2,500 per tonne for the remaining of 2021 and around \$2,750 per tonne for the full year 2022 and Q1 2023. Following the closing of the acquisition and under Befesa's more competitive hedging programme, Befesa extended the hedges for the US operations up to and including April 2024, locking in 15,000 tonnes of zinc equivalent output per quarter at \$2,925 per tonne for Q2 2023, \$2,950 per tonne for Q3 and Q4 2023, and \$2,975 per tonne for Q1 2024. Befesa continues to work on extending the hedge book for the US operations to be synchronised with that of the non-US operations, under Befesa's hedging strategy.

The combined global hedge book in place as of the date of this Q3 Statement Report provides Befesa with improved pricing visibility for the following three years, through 2021 (at c. €2,150 per tonne), 2022 (at c. €2,250 per tonne), 2023 (at c. €2,350 per tonne) and the first three quarters of 2024 (at c. €2,350 per tonne).

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

Period Average hedged
price (€ per tonne)
Zinc content in
WOX hedged
2020 €2,239 92,400
2021 c. €2,150 129,211
2022 c. €2,250 146,620
2023 c. €2,350 150,955
Up to Oct 2024 c. €2,350 84,300

China expansion

During Q3 2021, the expansion of the Steel Dust Recycling Services operations into China continued progressing on schedule and budget in both provinces – Jiangsu and Henan.

  • Jiangsu: The official opening event of the Changzhou plant is scheduled for mid-November with commercial operations starting in November/December.
  • Henan: Construction works at the Xuchang site are progressing on time and budget. The construction of the plant is expected to be completed by the end of 2021, with ramp up including commissioning scheduled during H1 2022.

The two plants in Jiangsu and Henan are designed to each recycle 110,000 tonnes of EAFD per year and will represent Befesa's eleventh and twelfth EAFD recycling sites globally, along with the existing sites in Europe, Turkey, South Korea and the US.

US operations

On 17 August 2021, Befesa closed the acquisition of 100% of American Zinc Recycling (AZR)'s recycling assets for a purchase price of \$450 million and a 6.9% minority stake in AZR's zinc refining subsidiary for \$10 million.

Befesa's US operations are delivering as expected and positively contributed during c. 6 weeks of Q3 following the closing of the acquisition. The positive impact demonstrates the benefits of the acquisition of one of the US market leaders in EAFD recycling services and the success of Befesa's strategy of accelerating the expansion of its global footprint.

Befesa renamed its acquired US operations to Befesa Zinc US and appointed Mr. Rodrigo Daud as CEO and President. Befesa is driving progress on the integration and the related synergies of its US operations.

Befesa Zinc US is a US market leader in providing EAFD recycling services with a processing capacity of c. 620,000 tonnes of EAFD per year offered through four recycling plants located in South Carolina, Tennessee, Illinois and Pennsylvania, near the major US electric arc furnace (EAF) steel mini-mills.

The EAF is a prevailing steelmaking method in the US, representing more than 70% of the total steel produced. As such, the US has one of the largest and growing markets of EAF steelmakers globally driven by the decarbonisation trend.

This transaction represents a great step forward in executing Befesa's strategy and in accelerating its growth globally. Through the acquisition of AZR's recycling assets, Befesa becomes a global leader in EAFD recycling with a globally well-balanced footprint across Europe, Asia and the US with 12 facilities offering c. 1.7 million tonnes of EAFD processing capacity per year.

Outlook 2021

Targeting full year 2021 adjusted EBITDA of c. €195 million, above 50% yoy growth (2020: €127.0 million).

Outlook 2021 was updated (previous: €165-190 million) to reflect record YTD earnings and about four months of the acquired US operations, adjusted for the non-recurring acquisition-related costs.

Consolidated financial statements

as of 30 September 2021 (thousand of euros)

Statement of financial position

Assets

(€ thousand) 30 September 2021 31 December 2020
Non-current assets:
Intangible assets
Goodwill 612,138 335,564
Other intangible assets 86,291 87,458
698,429 423,022
Right-of-use assets 28,131 20,401
Property, plant and equipment, net 460,086 295,308
Non-current financial assets
Investments in Group companies and associates 8,731 118
Other non-current financial assets 6,042 2,546
14,773 2,664
Deferred tax assets 99,570 81,369
Total non-current assets 1,300,989 822,764
Current assets:
Inventories 58,122 39,350
Trade and other receivables 91,810 54,222
Trade receivables from related companies 1,059 1,003
Accounts receivables from public authorities 11,652 9,621
Other receivables 17,815 18,817
Other current financial assets 1,062 64
Cash and cash equivalents 200,667 154,558
Total current assets 382,187 277,635
Total assets 1,683,176 1,100,399

Statement of financial position (continued)

Equity and liabilities

Equity:
Parent Company
Share capital
111,048
94,576
Share premium
532,867
263,875
Hedging reserves
(62,567)
(9,509)
Other reserves
(17,803)
(54,306)
Translation differences
(12,693)
(15,077)
Net profit/(loss) for the period
61,518
47,608
Interim dividend
-
(9,880)
Equity attributable to the owners of the Company
612,370
317,287
Non-controlling interests
12,312
10,294
Total equity
624,682
327,581
Non-current liabilities:
Long-term provisions
17,586
9,968
Loans and borrowings
648,344
520,602
Lease liabilities
15,024
10,860
Other non-current financial liabilities
28,370
4,614
Other non-current liabilities
5,039
4,905
Deferred tax liabilities
67,960
68,293
Total non-current liabilities
782,323
619,242
Current liabilities:
Loans and borrowings
12,941
13,629
Lease liabilities
6,505
3,124
Other current financial liabilities
56,493
8,842
Trade payables to related companies
1,320
613
Trade and other payables
128,334
98,091
Other payables
Accounts payable to public administrations
32,780
11,432
Other current liabilities
37,798
17,845
70,578
29,277
Total current liabilities
276,171
153,576
Total equity and liabilities
1,683,176
1,100,399
(€ thousand) 30 September 2021 31 December 2020

Income statement

(€ thousand) 9M 2021 9M 2020 Change Q3 2021 Q3 2020 Change
Revenue 574,212 446,371 28.6 % 189,976 145,176 30.9 %
Changes in inventories
of finished goods and work-in-progress
2,056 (11,155) - 7,704 (921) -
Procurements (257,744) (179,806) 43.3 % (85,836) (58,607) 46.5 %
Other operating income 4,490 3,287 36.6 % 1,601 1,013 58.0 %
Personnel expenses (71,722) (61,526) 16.6 % (29,642) (20,429) 45.1 %
Other operating expenses (122,592) (112,628) 8.8 % (49,232) (36,944) 33.3 %
Amortisation/depreciation, impairment and
provisions
(30,393) (42,910) (29.2) % (11,751) (8,197) 43.4 %
Operating profit (EBIT) 98,307 41,633 > 100 % 22,820 21,091 8.2 %
Finance income 71 15,623 (99.5) % 26 35 (25.7) %
Finance expenses (18,346) (14,484) 26.7 % (8,325) (5,468) 52.2 %
Net exchange differences 10,362 (1,199) - 10,573 (812) -
Net finance income/(loss) (7,913) (60) > 100 % 2,274 (6,245) -
Profit/(loss) before tax 90,394 41,573 > 100 % 25,094 14,846 69.0 %
Corporate income tax (25,833) (12,044) > 100 % (8,065) (4,602) 75.2 %
Profit/(loss) for the period 64,561 29,529 > 100 % 17,029 10,244 66.2 %
Attributable to:
Parent Company's owners 61,518 31,420 95.8 % 15,924 10,846 46.8 %
Non-controlling interests 3,043 (1,891) - 1,105 (602) -
Earnings/(losses) per share
attributable to owners of the Parent
Company1
(expressed in euros per share)
1.69 0.92 83.4 % 0.40 0.32 25.0 %

1 EPS in 9M/Q3 2020 is based on 34,066,705 shares; 9M 2021 is based on 36,370,474 weighted average shares

after the capital increase of 5,933,293 new shares; Q3 2021 is based on 39,999,998 outstanding shares after the capital increase

Statement of cash flows

(€ thousand) 9M 2021 9M 2020 Q3 2021 Q3 2020
Cash flows from operating activities:
Profit/(loss) for the period before tax 90,394 41,573 25,094 14,846
Adjustments due to: 37,936 40,644 8,773 15,104
Depreciation and amortisation 30,393 42,910 11,751 8,197
Changes in provisions 189 (1,539) (521) 928
Interest income (71) (15,623) (26) (35)
Finance costs 18,346 14,484 8,325 5,468
Other profit/(loss) (559) (787) (183) (266)
Exchange differences (10,362) 1,199 (10,573) 812
Changes in working capital: (26,835) (14,013) (19,508) 6,517
Trade receivables and other current assets (33,932) (16,606) (11,264) (1,790)
Inventories (9,890) 15,251 (10,368) 2,419
Trade payables 16,987 (12,658) 2,124 5,888
Other cash flows from/(used in) operating activities: (27,554) (30,419) (10,656) (9,882)
Interest paid (14,965) (15,578) (7,327) (5,299)
Taxes paid (12,589) (14,841) (3,329) (4,583)
Net cash flows from/(used in) operating activities (I) 73,941 37,785 3,703 26,585
Cash flows from/(used in) investing activities:
Investments in intangible assets (154) (446) (4) (321)
Investments in property, plant and equipment (57,022) (39,076) (14,045) (8,276)
Collections from financial assets 1,880 - 1,880 -
Acquisition/(Disposal) of new subsidiaries (393,006) - (393,006) -
Collections from sale of property, plant and equipment - 100 - 83
Investments/(Divestments) in other current financial assets (46) 37 (3) 87
Net cash flows from/(used in) investing activities (II) (448,348) (39,385) (405,178) (8,427)
Cash flows from/(used in) financing activities:
Equity issuance 330,603 - - -
Cash inflows from bank borrowings and other liabilities 122,071 2,985 104,037 (643)
Cash outflows from bank borrowings and other liabilities (4,341) (3,344) (1,278) (1,085)
Transactions involving non-controlling interests - - - -
Dividends paid to shareholders (46,800) (15,000) (46,800) (15,000)
Net cash flows from/(used in) financing activities (III) 401,533 (15,359) 55,959 (16,728)
Effect of foreign exchange rate changes on cash and cash equivalents (IV) (329) (737) (361) (291)
Net increase/(decrease) in cash and cash equivalents (I+II+III+IV) 26,797 (17,696) (345,877) 1,139
Cash and cash equivalents at the beginning of the period 154,558 125,460 527,232 106,625
Cash and cash equivalents - incorporation to the perimeter of Befesa Holding US Inc. 19,312 - 19,312 -
Cash and cash equivalents at the end of the period 200,667 107,764 200,667 107,764

Additional information Segmentation overview – key metrics

Steel Dust Recycling Services

9M 2021 9M 2020 Change Q3 2021 Q3 2020 Change
Key operational data (tonnes, unless specified otherwise)
EAFD throughput1 563,274 501,914 12.2 % 222,606 160,676 38.5 %
WOX sold 192,569 182,410 5.6 % 73,235 55,948 30.9 %
Zinc blended price (€ / tonne) 2,241 2,089 7.3 % 2,220 2,214 0.3 %
Total installed capacity2 1,555,300 825,300 88.5 % 1,555,300 825,300 88.5 %
Utilisation (%)2 81.0 % 81.2 % (26) bps 77.7 % 77.5 % 28 bps
Key financial data (€ million, unless specified otherwise)
Revenue 304.1 257.3 18.2 % 108.8 81.8 33.0 %
EBITDA 99.2 69.1 43.4 % 29.9 24.4 22.7 %
EBITDA margin 32.6 % 26.9 % 574 bps 27.5 % 29.8 % (231) bps
Adjusted EBITDA3 102.7 69.1 48.6 % 33.5 24.4 37.4 %
Adjusted EBITDA margin3 33.8 % 26.9 % 692 bps 30.8 % 29.8 % 98 bps
EBIT 82.0 54.7 49.8 % 22.4 20.2 10.8 %
EBIT margin 27.0 % 21.3 % 568 bps 20.6 % 24.7 % (412) bps
Adjusted EBIT3 85.5 54.7 56.3 % 26.0 20.2 28.6 %
Adjusted EBIT margin3 28.1 % 21.3 % 686 bps 23.9 % 24.7 % (82) bps

Aluminium Salt Slags Recycling Services

Salt Slags subsegment

9M 2021 9M 2020 Change Q3 2021 Q3 2020 Change
Key operational data (tonnes, unless specified otherwise)
Salt slags and SPL recycled 302,988 333,008 (9.0) % 107,224 102,570 4.5 %
Total installed capacity 450,000 530,000 (15.1) % 450,000 530,000 (15.1) %
Utilisation (%)4 90.0 % 83.9% 609 bps 94.5 % 77.0% 1,754 bps
Key financial data (€ million, unless specified otherwise)
Revenue 57.3 54.3 5.6 % 20.0 16.4 22.1 %
EBITDA 15.9 11.5 38.6 % 4.8 2.6 79.9 %
EBITDA margin 27.7 % 21.1 % 660 bps 23.8 % 16.1 % 763 bps
EBIT 9.0 (10.7) - 2.5 0.6 > 100 %
EBIT margin 15.7 % (19.7) % 3,547 bps 12.8 % 3.9 % 882 bps
Adjusted EBIT5 9.0 4.8 89.2 % 2.5 0.6 > 100 %
Adjusted EBIT margin5 15.7 % 8.8 % 695 bps 12.8 % 3.4 % 930 bps

Secondary Aluminium subsegment

9M 2021 9M 2020 Change Q3 2021 Q3 2020 Change
Key operational data (tonnes, unless specified otherwise)
Secondary aluminium alloys produced 142,353 123,699 15.1 % 42,900 44,444 (3.5) %
Aluminium alloy FMB price (€ / tonne)6 1,978 1,342 47.4 % 2,008 1,312 53.1 %
Total installed capacity7 205,000 205,000 - 205,000 205,000 -
Utilisation (%)7 92.8 % 80.6 % 1,224 bps 83.0 % 86.2 % (322) bps
Key financial data (€ million, unless specified otherwise)
Revenue 244.3 159.2 53.4 % 72.0 54.0 33.3 %
EBITDA 18.2 6.5 > 100 % 4.5 3.1 44.6 %
EBITDA margin 7.4 % 4.1 % 336 bps 6.2 % 5.7 % 49 bps
EBIT 12.2 0.5 > 100 % 2.6 1.2 > 100 %
EBIT margin 5.0 % 0.3 % 469 bps 3.6 % 2.2 % 137 bps

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

1 EAFD throughput does not include stainless steel dust treated volumes

2 Total installed capacity in Steel Dust does not include 174,000 tonnes per year of stainless-steel dust recycling operations;

The increase in annual installed capacity to 1,555,300 tonnes reflects the c. 620,000 tonnes added by the acquired US recycling plants

Utilisation represents EAFD processed against annual installed recycling capacity

3 9M/Q3 2021 EBITDA and EBIT adjusted for the non-recurring AZR acquisition-related costs

  • 4 Utilisation represents the volume of salt slags & SPL recycled against annual installed capacity;
  • The 80kt reduction in annual installed capacity to 450,000 tonnes reflects the UK plant's permanent closure since year-end 2020;

Total annual installed capacity figures do not include the 100,000 tonnes idled capacity at Töging, Germany 5 9M 2020 EBIT adjusted for the extraordinary impairment of the UK salt slags plant

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

Wednesday, 30 March 2022 Annual Report 2021 Thursday, 16 June 2022 Annual General Meeting

Thursday, 24 February 2022 Preliminary Year-End Results 2021 & Conference Call Tuesday, 26 April 2022 Q1 2022 Statement & Conference Call Thursday, 28 July 2022 H1 2022 Interim Report & Conference Call Thursday, 27 October 2022 Q3 2022 Statement & Conference Call

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

IR contact

Rafael Pérez

Director of Investor Relations & Strategy Phone: +49 (0) 2102 1001 0 email: [email protected]

Published: 28 October 2021

All Befesa publications are available in the Investor Relations / Reports and Presentations section of Befesa's website www.befesa.com

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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 2021 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

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

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