AI Terminal

MODULE: AI_ANALYST
Interactive Q&A, Risk Assessment, Summarization
MODULE: DATA_EXTRACT
Excel Export, XBRL Parsing, Table Digitization
MODULE: PEER_COMP
Sector Benchmarking, Sentiment Analysis
SYSTEM ACCESS LOCKED
Authenticate / Register Log In

Kloeckner & Co SE

Quarterly Report Nov 7, 2025

246_rns_2025-11-07_2e8ba810-5c7f-4700-9a18-c62ef0db4b6b.pdf

Quarterly Report

Open in Viewer

Opens in native device viewer

Interim Management Statement for 9M 2025

January 1, 2025 to September 30, 2025

  • EBITDA before material special effects of €150 million in the first nine months of 2025 is considerably above the prior year (9M 2024: €104 million). Including material special effects, EBITDA for the first nine months was €117 million, compared to €93 million in the prior-year period
  • In the third quarter of 2025, EBITDA before material special effects amounted to €43 million, compared to €21 million in the prior-year quarter, thus marking a considerable increase
  • Due to the continued positive performance in the Kloeckner Metals Americas segment, shipments of 1.1 million tons in the third quarter were slightly above the prior-year quarter's level (+1.9%) and shipments of 3.5 million tons in the first nine months of 2025 were slightly above shipments in the prior-year period (+1.5%)
  • Sales decreased slightly to €4.9 billion in the first nine months of 2025 (-4.5%), mainly price driven
  • Cash flow from operating activities of €-118 million in the third quarter of 2025 and €-161 million in the first nine months of 2025 (Q3 2024: €-62 million; 9M 2024: €-45 million), mainly due to temporarily higher net working capital
  • Focus on higher value-added and service center business further strengthened with the sale of eight US distribution sites
  • EBITDA of €170 million to €240 million before material special effects and a significantly positive cash flow from operating activities expected for full year 2025

DEVELOPMENT OF SHIPMENTS AND SALES

Shipments totaled 3.5 million tons in the first nine months of 2025, slightly above the prior-year period (+1.5%). In the third quarter of 2025, shipments came to 1.1 million tons, likewise marking a slight 1.9% increase on the prior-year quarter. The increases in shipments in both reporting periods are mainly due to the continued positive trend in the Kloeckner Metals Americas segment, while shipments in the Kloeckner Metals Europe segment were down due to the persistently challenging economic environment. Despite the higher shipments, sales fell slightly in the first nine months of this year due to the lower average price level from €5.1 billion to €4.9 billion (-4.5%). Sales in the third quarter of 2025 amounted to €1.6 billion, a slight 2.2% decrease from the sales of €1.6 billion in the third quarter of 2024, likewise due to a lower average price level than in the prior-year quarter.

OPERATING INCOME CONSIDERABLY ABOVE PRIOR-YEAR LEVEL

Klöckner & Co generated EBITDA of €150 million before material special effects in the first nine months of 2025, marking a considerable improvement on the prior-year period (9M 2024: €104 million). After deducting material special effects of €33 million, EBITDA in the first nine months amounted to €117 million (prior-year period: €93 million – negative material special effects of €12 million). The above-mentioned special effects mainly related to the sale of the Brazilian subsidiary Kloeckner Metals Brasil Ltda, São Paulo, Brazil, in the Kloeckner Metals Americas segment (€20 million, €19 million of which consisted of exchange rate losses on deconsolidation) and to restructuring measures at the holding companies (€12 million) and in the Kloeckner Metals Europe segment (€1 million). EBITDA before material special effects in the third quarter of 2025 amounted to €43 million, compared to €21 million in the prior-year quarter. Including the above material special effects, the net loss from continuing operations amounted to €38 million in the first nine months of 2025, compared to €-55 million in the comparative period. Basic earnings per share therefore came to a negative €0.40, compared to a negative €0.55 in the prioryear comparative period. Including discontinued operations, the net loss for the first nine months came to €38 million in 2025, compared to a net loss of €84 million in 2024.

CONSIDERABLE IMPROVEMENT IN EARNINGS BY OPERATING SEGMENT

The Kloeckner Metals Americas segment generated EBITDA of €158 million before material special effects in the first nine months of 2025, compared to €112 million in the prior-year period. This segment once again continued its positive trend in the reporting period, even though the overall market environment has been negatively impacted by increased economic uncertainty over the course of the year. Despite the above-mentioned market environment, the Kloeckner Metals Americas segment slightly increased shipments by 3.8% to 2.3 million tons, compared to 2.2 million tons in the prior-year period. Due to the lower average price level, sales fell considerably from €3.1 billion in the prior-year period to €2.9 billion in the reporting period.

EBITDA adjusted for material special effects in the Kloeckner Metals Europe segment was improved from a negative €10 million in the prior-year period to a negative €6 million in the first nine months of this year. In the third quarter of 2025, EBITDA before material special effects, at €0.2 million, was in positive figures for the first time since 2023. Due to the ongoing constrained general economic environment in Europe, shipments fell slightly in the first nine months of 2025 (-2.5%) and amounted to 1.2 million tons. Mainly driven by the aforementioned development of shipments, sales decreased slightly (-3.2%) from €2.1 billion in the prior-year period to €2.0 billion in the reporting period.

SOLID FINANCIAL POSITION SUSTAINED

Cash flow from operating activities in the third quarter of 2025 was a negative €118 million, compared to a negative €62 million in the prior-year quarter. The cash outflow from investing activities amounted to €23 million in the third quarter of 2025 (prior-year quarter: cash outflow of €31 million). This resulted in a free cash flow of €-141 million in the third quarter of 2025 and €-237 million in the first nine months of 2025, compared to €-94 million in the third quarter of the prior year and €-120 million in the first nine months of 2024. The cash outflow in the reporting period was mainly driven by temporarily higher net working capital in the Kloeckner Metals Americas segment. Accordingly, net financial debt, at €1,003 million, was above the level at the end of fiscal year 2024 (€780 million) and above the level at the end of the prior-year quarter (€872 million).

Assets of €146 million and liabilities of €59 million in connection with the sale of our eight US distribution sites comprise a disposal group in accordance with IFRS 5 and are presented separately in the statement of financial position under "assets held for sale" and "liabilities directly associated with assets classified as held for sale."

Equity fell from €1,721 million at the end of 2024 to €1,528 million at the end of the third quarter of 2025. The change is mainly due to the recognition of actuarial losses net of deferred taxes (€-56 million), the negative impact of the translation of foreign subsidiaries' financial statements due to the weaker US dollar compared to the end of 2024 (€-95 million) and the negative net income (€-38 million). As a result, the equity ratio at the end of the reporting period, at 44.1%, was considerably lower than at the end of the prior year (December 31, 2024: 48.6%).

STABLE FINANCING PORTFOLIO

The Klöckner & Co Group continues to possess a diversified financing portfolio with a total volume of €1.3 billion (excluding leases). In July 2025, we renewed the European ABS program ahead of schedule and rolled it over until 2028 on improved terms. The size of the program was adjusted from €300 million to €100 million, reflecting the sale of parts of the European distribution business completed in 2024. The transaction made it possible to further improve the Group's maturity profile. The core Group financing instruments had a volume-weighted remaining term of 2.3 years as of September 30, 2025.

FOCUS ON HIGHER VALUE-ADDED AND SERVICE CENTER BUSINESS FURTHER STRENGTHENED IN NORTH AMERICA AND EUROPE

In the reporting period, Klöckner & Co systematically continued the implementation of the corporate strategy, "Klöckner & Co: Leveraging Strengths – Step up 2030." As part of this strategy, the company will in particular further strengthen its focus on higher value-added and service center business. In this connection, we concluded agreements for the sale of eight distribution sites of our US subsidiary, Kloeckner Metals Corporation. We agreed to sell seven sites to Russel Metals (USA) Inc. for a purchase price of approximately USD 119 million based on the net working capital as of June 30, 2025. This results in a book gain of over €20 million. The final purchase price remains subject to closing net working capital and other normal adjustments. In addition, a further agreement was made to sell one US distribution site of Kloeckner Metals Corporation to Service Steel Warehouse. With the sale of the above-mentioned locations, we will reduce our debt and further decrease our exposure to volatile commodity markets. Excluding the eight distribution sites, the share of sales generated by higher value-added and service center business was 87% in the first nine months of 2025 and hence six percentage points higher than with those sites included. In fiscal year 2021, higher value-added and service center business accounted for only 63% of sales. The strengthened focus will further improve our earnings profile and enable sustainable growth in the strong North American and European economic regions.

Furthermore, Klöckner & Co has further expanded its capabilities as a technology partner in the defense and infrastructure sector in Germany. At the beginning of the year, our German subsidiary acquired and successfully integrated Ambo-Stahl, a provider of high-quality processing services for the defense and infrastructure sector. Building on this, we have expanded our service portfolio and obtained official certification in Kassel for processing armor materials in accordance with German Federal Armed Forces technical specifications (TL approval). The expansion of our capabilities to a further location is the next step in ensuring that our company can profit more from increased defense expenditure across Europe.

OUTLOOK

For fiscal year 2025, we continue to expect EBITDA of €170 million to €240 million before material special effects. Furthermore, we continue to expect a significantly positive cash flow from operating activities for the fiscal year 2025.

Klöckner & Co SE

Financial Information

Shipments and income statement Q3 2025 Q3 2024 Variance Jan. 1 –
Sept. 30,
2025
Jan. 1 –
Sept. 30,
2024
Variance
Shipments Tto 1,144 1,122 22 3,478 3,426 53
Sales € million 1,609 1,646 -37 4,919 5,148 -229
Gross profit € million 295 262 34 932 852 80
Gross profit margin % 18.3 15.9 2.4%p 18.9 16.6 2.4%p
Earnings before, interest, taxes,
depreciation and amortization
(EBITDA)
€ million 36 13 23 117 93 24
EBITDA before material special effects € million 43 21 22 150 104 46
EBITDA margin % 2.2 0.8 1.4%p 2.4 1.8 0.7%p
EBITDA margin before material special
effects
% 2.7 1.3 1.4%p 3.1 2.0 1.0%p
Earnings before interest and taxes
(EBIT)
€ million 6 -17 23 27 -1 28
Earnings before taxes (EBT) € million -5 -33 28 -9 -49 41
Net income from continuing
operations
€ million -13 -29 17 -38 -55 17
Net income from discontinued
operations
€ million - - - - -29 29
Net income € million -13 -29 17 -38 -84 46
Net income attributable to
shareholders of Klöckner & Co SE
€ million -13 -29 16 -40 -85 45
Earnings per share (basic/diluted) –
continuing operations
-0.13 -0.29 0.17 -0.39 -0.55 0.17
Earnings per share (basic/diluted) –
Group
-0.13 -0.29 0.17 -0.40 -0.85 0.45
Cash flow statement Q3 2025 Q3 2024 Variance Jan. 1 –
Sept. 30,
2025
Jan. 1 –
Sept. 30,
2024
Variance
Cash flow from operating activities € million -118 -62 -56 -161 -45 -116
Cash flow from investing activities € million -23 -31 9 -76 -76 -1
Free cash flow*) € million -141 -94 -47 -237 -120 -117
Variance
Sept. 30, 2025
Variance
Sept. 30, 2025
Balance sheet Sept. 30, 2025 Dec. 31, 2024 Sept. 30, 2024 vs.
Dec. 31, 2024
vs.
Sept. 30, 2024
Net working capital**) € million 1,429 1,369 1,528 61 -98
Net financial debt € million 1,003 780 872 223 131
Gearing***) % 66 46 49 21%p 17%p
Equity € million 1,528 1,721 1,711 -193 -183
Equity ratio % 44.1 48.6 47.9 -4.5%p -3.8%p
Total assets € million 3,462 3,538 3,569 -75 -106
Variance
Sept. 30, 2025
Variance
Sept. 30, 2025
Employees Sept. 30, 2025 Dec. 31, 2024 Sept. 30, 2024 vs.
Dec. 31, 2024
vs.
Sept. 30, 2024
Employees as of the end of the reporting period 6,584 6,507 6,509 77 75

*) Free cash flow = Cash flow from operating activities + cash flow from investing activities.

*) Net working capital = Inventories + trade receivables + contract assets + bonus claims to suppliers − trade payables − contract liabilities − advance payments received. Does not include €68 million in net working capital from the eight US distribution sites that has been reclassified in accordance with IFRS 5 as a disposal group to "assets held for sale" and "liabilities directly associated with assets classified as held for sale".

***) Gearing = Net financial debt / (Equity – non-controlling interests – goodwill resulting from acquisitions subsequent to May 23, 2024). Gearing as defined prior to the syndicated loan extension signed in December 2024 (consolidated equity – non-controlling interests – goodwill from business combinations subsequent to May 23, 2019) was 47% as of December 31, 2024. The gearing as of September 30, 2024 is stated in accordance with the definition prior to the loan extension.

Klöckner & Co SE

Consolidated statement of income

(€ thousand) Q3 2025 Q3 2024 Jan. 1 –
Sept. 30, 2025
Jan. 1 –
Sept. 30, 2024
Sales 1,609,439 1,646,122 4,918,529 5,147,757
Changes in inventory 353 -17,361 3,181 -23,778
Other operating income 5,984 12,906 20,611 27,331
Cost of materials -1,314,489 -1,367,235 -3,990,084 -4,271,994
Personnel expenses -144,049 -132,597 -440,985 -406,645
Depreciation and amortization -29,697 -30,722 -90,042 -93,898
Other operating expenses -121,054 -128,356 -394,192 -379,892
Operating result 6,487 -17,243 27,019 -1,119
Income from investments -54 -229 -1,079 -1,112
Finance income 2,204 514 4,452 1,609
Finance expenses -13,867 -16,319 -39,353 -48,841
Financial result -11,663 -15,805 -34,901 -47,232
Earnings before taxes -5,230 -33,277 -8,961 -49,463
Income taxes -7,341 4,172 -29,532 -5,619
Net income from continuing operations
(net of tax) -12,571 -29,105 -38,493 -55,082
Net income from discontinued operations (net of tax) - - - -29,103
Net income -12,571 -29,105 -38,493 -84,186
thereof attributable to
– Shareholders of Klöckner & Co SE -13,092 -29,153 -39,655 -84,868
– non-controlling interests 521 48 1,162 681
Earnings per share from continuing operations (€/share)
– basic/diluted -0.13 -0.29 -0.40 -0.55
Earnings per share attributable to the ordinary
equity holders of Klöckner & Co SE (€/share)
– basic/diluted -0.13 -0.29 -0.40 -0.85

Consolidated statement of comprehensive income

(€ thousand) Q3 2025 Q3 2024 Jan. 1 –
Sept. 30, 2025
Jan. 1 –
Sept. 30, 2024
Net income -12,571 -29,105 -38,493 -84,186
Other comprehensive income not reclassifiable
Actuarial gains and losses (IAS 19) 32,949 51,749 -67,685 80,637
Total 32,949 51,749 -67,685 80,637
Other comprehensive income reclassifiable
Foreign currency translation -1,479 -24,765 -95,440 -20,426
Gains/losses from cash flow hedges 305 -124 -1,986 -124
Financial assets measured at fair value through other
comprehensive income
-67 179 -25 179
Reclassification to profit and loss due to sale of foreign
subsidiaries
- - 19,568 12,571
Total -1,241 -24,710 -77,883 -7,800
Deferred taxes recognized in other comprehensive income -5,066 -8,048 11,780 -11,436
Other comprehensive income 26,642 18,990 -133,788 61,400
Group total comprehensive income 14,071 -10,114 -172,281 -22,786
thereof attributable to
– Shareholders of Klöckner & Co SE 13,727 -10,136 -173,266 -23,458
– non-controlling interests 344 22 985 672
Total comprehensive income attributable to the shareholders
of Klöckner & Co SE relates to:
– continuing operations 13,727 -10,136 -173,266 -7,095
– discontinued operations - - - -16,363

Consolidated statement of financial position

as of September 30, 2025

Assets

(€ thousand) September 30, 2025 December 31, 2024
Non-current assets
Intangible assets 180,464 206,584
Property, plant and equipment 770,390 812,443
Other financial assets 28,934 34,553
Other non-financial assets 145,410 211,175
Deferred tax assets 12,637 17,120
Total non-current assets 1,137,836 1,281,875
Current assets
Inventories 1,176,235 1,290,669
Trade receivables 725,797 610,697
Contract assets 61,141 55,585
Supplier bonus receivables 41,363 55,414
Current income tax receivables 28,964 41,543
Other financial assets 10,982 15,729
Other non-financial assets 63,703 51,193
Cash and cash equivalents 56,402 120,793
Assets held for sale 159,984 14,383
Total current assets 2,324,572 2,256,006
Total assets 3,462,409 3,537,881

Equity and liabilities

(€ thousand) September 30, 2025 December 31, 2024
Equity
Subscribed capital 249,375 249,375
Capital reserves 569,662 570,007
Retained earnings 474,578 534,183
Accumulated other comprehensive income 226,567 360,179
Equity attributable to shareholders of Klöckner & Co SE 1,520,182 1,713,743
Non-controlling interests 7,956 6,972
Total equity 1,528,139 1,720,714
Non-current liabilities
Provisions for pensions and similar obligations 17,975 19,073
Other provisions and accrued liabilities 8,438 8,962
Non-current financial liabilities 932,340 712,706
Other financial liabilities 1,405 1,359
Deferred tax liabilities 86,197 91,727
Total non-current liabilities 1,046,355 833,826
Current liabilities
Other provisions and accrued liabilities 88,303 87,066
Income tax liabilities 9,615 23,382
Current financial liabilities 122,977 183,314
Trade payables 566,795 638,547
Other financial liabilities 16,931 24,822
Non-financial contract liabilities 6,737 3,191
Advance payments received 1,571 1,924
Other non-financial liabilities 16,309 21,095
Liabilities directly associated with assets classified as held for sale 58,677 -
Total current liabilities 887,915 983,341
Total liabilities 1,934,270 1,817,167
Total equity and liabilities 3,462,409 3,537,881

Consolidated statement of cash flows

(€ thousand) Q3 2025 Q3 2024 Jan. 1 –
Sept. 30, 2025
Jan. 1 –
Sept. 30, 2024
Net income -12,571 -29,105 -38,493 -84,186
Net income from discontinued operations - - - 29,103
Income taxes 7,341 -4,172 29,532 5,619
Financial result 11,663 15,805 34,901 47,232
Income from investments 54 229 1,079 1,112
Depreciation, amortization, reversal of impairment losses and
impairment losses of non-current assets
29,697 30,722 90,042 93,898
Other non-cash income/expenses 82 -723 -1,891 -833
Gain on disposal of non-current assets -610 2,469 18,798 361
Change in net working capital
Inventories -4,630 99,645 -48,470 112,881
Trade receivables, contract assets, supplier bonus receivables -26,785 37,649 -207,527 -108,303
Trade payables including contract liabilities and advance payments
received
-112,339 -188,198 31,061 -60,057
Change in other operating assets and liabilities 7,021 -12,929 -24,383 -13,955
Interest paid -11,907 -13,448 -32,248 -40,093
Interest received 117 240 523 752
Income taxes paid -6,168 -3,175 -22,028 -31,914
Income taxes received 977 2,630 8,456 3,836
Cash flow from operating activities – continuing operations -118,059 -62,359 -160,648 -44,547
Cash flow from operating activities – discontinued operations - - - -45,504
Cash flow from operating activities -118,059 -62,359 -160,648 -90,053
(€ thousand) Q3 2025 Q3 2024 Jan. 1 –
Sept. 30, 2025
Jan. 1 –
Sept. 30, 2024
Proceeds from the sale of non–current assets 1,241 199 1,897 2,271
Payments for/proceeds from the sale of consolidated companies - - -774 50
Proceeds from the sale of financial assets - - 4,963 397
Dividends received - - 912 91
Payments for intangible assets, property, plant and equipment -23,406 -22,079 -77,084 -67,960
Purchase price repayment from investment in consolidated subsidiaries - - - 219
Payments for investments in consolidated subsidiaries -210 -8,900 -5,304 -9,322
Payments for financial assets -326 -559 -1,049 -1,335
Cash flow from investing activities – continuing operations -22,702 -31,339 -76,439 -75,588
Cash flow from investing activities – discontinued operations - - - 124,107
Cash flow from investing activities -22,702 -31,339 -76,439 48,519
Dividend payments to shareholders of Klöckner & Co SE - - -19,950 -19,950
Payments for personal investment of Management Board members - - -1,386 -1,799
Borrowings of financial liabilities 121,704 100,393 489,778 244,386
Repayment of financial liabilities -42,896 -54,399 -261,302 -234,271
Repayment of lease liabilities -8,853 -8,375 -26,990 -24,433
Proceeds from/payments for derivatives in financing activities -50 1,254 48 57
Cash flow from financing activities – continuing operations 69,906 38,874 180,198 -36,010
Cash flow from financing activities – discontinued operations - - - -2,753
Cash flow from financing activities 69,906 38,874 180,198 -38,763
Changes in cash and cash equivalents -70,855 -54,826 -56,890 -80,297
Effect of foreign exchange rates on cash and cash equivalents 3,679 -3,714 -7,501 -573
Cash and cash equivalents at the beginning of the period 123,578 132,572 120,793 154,903
Cash and cash equivalents at the end of the period 56,402 74,033 56,402 74,033

Segment reporting

Kloeckner Metals
Americas
Kloeckner Metals
Europe
Holding and Other
Group Companies*)
Total
(€ million) 9M 2025 9M 2024 9M 2025 9M 2024 9M 2025 9M 2024 9M 2025 9M 2024
Shipments (Tto) 2,263 2,180 1,215 1,246 - - 3,478 3,426
External sales 2,891 3,053 2,027 2,095 - - 4,919 5,148
Gross profit 570 508 362 344 - - 932 852
Gross profit margin (%) 19.7 16.6 17.8 16.4 - - 18.9 16.6
Segment result (EBITDA)**) 138 110 -7 -15 -14 -3 117 93
EBITDA before material special effects 158 112 -6 -10 -2 2 150 104
Earnings before interest and taxes
(EBIT)
93 61 -50 -57 -16 -5 27 -1
Cash flow from operating activities –
continuing operations
-106 -60 -51 12 -3 4 -161 -45
Cash flow from operating activities –
discontinued operations
- - - -46 - - - -46
Kloeckner Metals
Americas
Kloeckner Metals
Europe
Holding and Other
Group Companies*)
Total
(€ million) 9M 2025 FY 2024 9M 2025 FY 2024 9M 2025 FY 2024 9M 2025 FY 2024
Net working capital as of closing
date***)
784 742 647 622 -1 4 1,429 1,369
Employees as of closing date 3,097 3,109 3,274 3,174 213 224 6,584 6,507

*) Including consolidations.

**) EBITDA = Earnings before interest, taxes, income from investments, depreciation and amortization and reversals of impairments on intangible assets and property, plant and equipment.

***) Net working capital = Inventories + trade receivables + contract assets + supplier bonus receivables − trade payables − contract liabilities − advance payments received. Does not include €68 million in net working capital from the eight US distribution sites that has been reclassified in accordance with IFRS 5 as a disposal group to "assets held for sale" and "liabilities directly associated with assets classified as held for sale".

Financial Calendar 2026

March 11, 2026 Annual Financial Statements 2025

Conference call with journalists Conference call with analysts

May 6, 2026 Q1 quarterly statement 2026

Conference call with journalists Conference call with analysts

May 20, 2026 Annual General Meeting 2026

August 5, 2026 Half-yearly financial report 2026

Conference call with journalists Conference call with analysts

November 4, 2026 Q3 quarterly statement 2026

Conference call with journalists Conference call with analysts

Subject to subsequent changes.

Klöckner & Co SE

Fabian Joseph Christian Pokropp

Head of Investor Relations Head of Corporate Communications |

Head of Group HR

Telephone: +49 211 88245-488 Telephone: +49 211 88245-360 Email: [email protected] Email: [email protected]

Disclaimer

This Interim Management Statement contains forward-looking statements that are based on the current estimates of the Klöckner & Co SE management with respect to future events. They are generally identified by the words "expect", "anticipate", "assume", "intend", "estimate", "target", "aim", "plan", "will", "endeavor", "outlook" and comparable expressions, and generally contain information that relates to expectations or targets for economic conditions, sales or other performance measures. Forward-looking statements are based on currently valid plans, estimates and projections and are therefore only valid on the day on which they are made. You should consider them with caution. Such statements are subject to numerous risks and uncertainties (e.g. those described in publications), most of which are difficult to predict and are generally beyond the control of Klöckner & Co SE. The relevant factors include the effects of significant strategic and operational initiatives, including the acquisition or disposal of companies or other assets. If these or other risks or uncertainties materialize or if the assumptions underlying any of the statements turn out to be incorrect, the actual results of Klöckner & Co SE may be materially different from those stated or implied by such statements. Klöckner & Co SE can offer no assurance that its expectations or targets will be achieved. Without prejudice to existing legal obligations, Klöckner & Co SE does not assume any obligation to update forward-looking statements to take information or future events into account or otherwise. In addition to the figures prepared in line with IFRS or HGB (Handelsgesetzbuch – German Commercial Code), Klöckner & Co SE presents non-GAAP financial performance measures, e.g. EBITDA, EBIT, net working capital and net financial debt. These non-GAAP measures should be considered in addition to, but not as a substitute for, the information prepared in accordance with IFRS or HGB. Non-GAAP key figures are not subject to IFRS or HGB, or to other generally applicable accounting regulations. In assessing the net assets, financial position and results of operations of Klöckner & Co SE, these supplementary figures should not be used in isolation or as an alternative to the key figures presented in the consolidated financial statements and interim management statement and calculated in accordance with the relevant accounting principles. Other companies may define these terms in different ways. Please refer to the definitions in this Interim Management Statement and the last annual report. Also: For other terms not defined in this Interim Management Statement or the annual report, please see the glossary on our website at https://www.kloeckner.com/en/glossary/.

Rounding

There may be rounding differences with respect to the percentages and figures in this report.

Variances for technical reasons

Variances may arise for technical reasons (e.g., conversion of electronic formats) between the accounting documents contained in this report and the format published in the company register. In this case, the version submitted to the company register shall be binding.

This English version of the Interim Management Statement is a courtesy translation of the original German version; in the event of variances, the German version shall prevail over the English translation.

Evaluating statements are unified and are presented as follows:

+/– 0-1% +/– >1-5% +/– >5% constant slight considerable

Talk to a Data Expert

Have a question? We'll get back to you promptly.