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SGL CARBON SE

Quarterly Report Nov 2, 2023

389_10-q_2023-11-02_bd1baade-2555-4f8f-bb39-af7c2551c5dc.pdf

Quarterly Report

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Statement on the first nine months 2023

Highlights 9M 2023

Slight decline in sales in 9M 2023 to €821.7 million (-3.8% in nine-month comparison) due to continued weak demand in the CF business unit. Continued high demand from the semiconductor industry at GS and positive sales development in the PT and CS business units.


Adjusted EBITDA of €130.0 million (-4.5 percent year-on-year in the first nine months) slightly below the prior-year figure. Continued positive trend at GS, PT and CS. Significant decline in earnings contribution of the CF business unit with impairment loss of €44.7 million already in June 30, 2023.

Expansion of production capacities to meet high demand in the silicon carbide semiconductor market continues.



Equity ratio increased by 4 percentage points to 42.5% (yearend 2022: 38.5%). Net debt almost unchanged at €166.6 million (-2.5% compared to year-end 2022).


Confirmation of full-year outlook for 2023 despite continuing weakness in demand from the wind business. PT and CS in particular convince with business development well above expectations.

Financial Highlights 9M 2023

Nine months
€ million 2023 2022 Change
Sales revenue 821.7 853.9 -3.8%
EBITDA pre 1) 130.0 136.1 -4.5%
EBITDA pre-margin 15.8% 15.9% -0.1%-points
EBIT 39.5 100.0 -60.5%
Consolidated net result (attributable to shareholders of the parent company) 5.3 70.6 -92.5%
Free cash flow 35.0 22.7 54.2%
€ million Sep 30, 23 Dec 31, 22 Change
Total assets 1,409.0 1,480.3 -4.8%
Equity (attributable to the shareholders of the parent company) 599.1 569.3 5.2%
Net financial debt 166.6 170.8 -2.5%
Return on capital employed (ROCE) 2) 10.2% 11.3% -1.1%-points
Leverage ratio 3) 1.0 1.0 -
Equity ratio 42.5% 38.5% +4.0%-points
Nine months Financial year
Share price in € 2023 2022 Change
High 9.37 8.07 16.1%
Low 6.54 4.59 42.5%
Closing price at end of period 6.61 6.93 -4.6%

1) Adjusted for one-off effects and non-recurring items. For more details, please refer to the business development section

2) EBIT pre for the last twelve months to average capital employed (total of goodwill, other intangible assets, property, plant and equipment, investments accounted for At-Equity and working capital)

3) Net financial debt divided by EBITDA pre of the last 12 months

Other Information
25
Segment Information 23
Selected Financial Information 18
Outlook
16
Opportunities and Risks 16
Segment Reporting
13
Employees 12

Business Review

Basis of Preparation

The accounting policies applied in this quarterly statement are unchanged compared with December 31, 2022.

Key Events of the Business Development in the First Nine Months of 2023

Impairment test

Demand for carbon fibers for the wind industry has declined sharply since the beginning of the year and, according to current estimates, will not recover until 2024. This triggered an impairment test for property, plant and equipment for the cash generating unit (CGU) Carbon Fibers. Against this background, an impairment loss in the business unit CF (Carbon Fibers) was required as of June 30, 2023 in the amount of €44.7 million.

Successful placement of a convertible bond and early repayment of the corporate bond (maturing 2024)

On June 28, 2023, SGL Carbon SE successfully placed non-subordinated and unsecured convertible bonds with a total nominal amount of €118,7 million and a maturity date in June 2028. The conversion price was set at €9.7051, representing a 25% premium to the reference price of €7.7641. The fair value of the conversion rights amounting to €14.9 million was transferred to the capital reserve upon issuance of the convertible bond and simultaneously deducted from the bond liability. The coupon is 5.75% p.a. and is payable semi-annually in arrears, for the first time on December 28, 2023.

The proceeds of €118.7 million received in June 2023 from the newly placed convertible bond, together with the €75.0 million term loan facility drawn in July and the available liquidity, were used to repurchase the outstanding shares in the corporate bond (due 2024) of €237.4 million.

Early redemption of 3.0% convertible bond (09/2023)

On March 31, 2023, SGL Carbon SE prematurely repurchased convertible bonds that had their scheduled maturity in September 2023 at their total nominal amount of €31.6 million. This financial instrument has thus been repaid in full.

Sale of the operating business activities at the Gardena site (USA) and in Pune (India)

The assets and liabilities of the operating activities of SGL Composites Inc. at the Gardena site (USA), which were classified as held for sale as of December 31, 2022, were sold to an external buyer on February 16, 2023, and are therefore no longer included in the consolidated financial statements.

The sale of SGL CARBON INDIA Pvt. Ltd., Maharashtra (Pune, India) was completed on April 28, 2023. The currency translation effects of approximately €1.6 million, which had previously been recognized directly in equity, were expensed as of the date of disposal.

The income and expenses of minus €1.0 million of both sites for the period from January 1, 2023 to closing are included in the reporting segment Corporate.

Business Development

Group Business Development

Condensed consolidated income statement

Nine months
€ million 2023 2022 Change
Sales revenue 821.7 853.9 -3.8%
Cost of sales -637.6 -650.0 -1.9%
Gross profit 184.1 203.9 -9.7%
Selling, administrative and R&D expenses -124.3 -132.7 -6.3%
Other operating income/expenses 12.8 6.2 >100%
Result from investments accounted for At-Equity 14.1 14.8 -4.7%
EBIT pre 86.7 92.2 -6.0%
Impairment loss -44.7 -
One-off effects/Non-recurring items -2.5 7.8 -
EBIT 39.5 100.0 -60.5%

Persistently weak demand in the CF business unit partly offset by continued high demand in the GS, PT and CS business units

After the first nine months of fiscal year 2023, SGL Carbon generated consolidated sales of €821.7 million (9M 2022: €853.9 million). This corresponds to a decrease of €32.2 million or -3.8% compared to the same period of the previous year (-1.8% adjusted for currency effects). While price and product mix effects had a positive impact, the trend in volumes was slightly downward, mainly due to weak demand in the CF business unit. In addition, the sale of the two Gardena and Pune sites at the beginning of fiscal 2023 led to a decline in sales of around 3%.

With sales of €418.4 million, the business unit Graphite Solutions (GS) now accounts for 50.9% (previous year: 44.8%) of consolidated sales after nine months in fiscal year 2023, making it by far the largest contributor to SGL Carbon's sales. The Composite Solutions (CS) and Process Technology (PT) business units also further increased their share of consolidated sales after nine months to now 13.9% (previous year: 13.0%) and 11.6% (previous year: 9.0%), respectively. Due to the continuing weakness in demand, the Carbon Fibers (CF) business unit's share of Group sales shrank from 31.5% in the prior-year period to 21.9%.

Sales revenue by reporting segments 9M 2023 (9M 2022)

The increase in sales of the largest business unit GS from €35.9 million (+9.4%) to €418.4 million is primarily based on the continued high demand for graphite components for the semiconductor industry. The two business units PT (+€18.7 million or 24.3%) and CS (+€3.3 million or 3.0%) also performed well. The increase in sales of the three business units is based on both volume and price effects.

By contrast, sales in the CF business unit fell significantly year-on-year by 33.2% to €179.6 million in the first nine months of the year (9M 2022: €269.0 million). This is attributable to the planned expiry of the attractive supply contract for the BMW i3 at the end of the 1st half of 2022. In the 2nd half of 2022, the freed-up production capacities were compensated for by new customer orders from the wind power industry. Due to an unsatisfactory market situation since then with regard to the approval and construction of new wind turbines, particularly in Europe, demand for carbon fibers and thus sales with these customers slumped in the first nine months of 2023. While sales with wind customers still averaged €9.5 million per month in the 2nd half of 2022, the monthly average fell to around €5.5 million in the reporting period. Sales in the Industrial Applications market segment also decreased significantly from €61.5 million to €34.4 million in a nine-month comparison. Further details on the sales performance of the business units can be found in the segment reporting in this quarterly statement.

Based on the sales development with customers from the silicon carbide semiconductor industry, the Digitization market segment recorded an increase of 38.5% to approximately €189 million compared to the same period of the previous year and now represents 23.0% of Group sales (9M 2022: 16.0%). A detailed presentation of the revenue shares by market segment is included in the section "Selected Financial Information" under segment information of this quarterly statement.

Group sales development

Earnings situation of the Group

Earnings development – EBITDA pre

€ million

The pleasing business development in the GS, PT and CS business units, which partly exceeded expectations, could not fully compensate for the decline in demand in CF in the first nine months of 2023. The associated slight decline in Group sales of minus 3.8% is also reflected in SGL Carbon's adjusted EBITDA. This decreased slightly by -4.5% year-on-year to €130.0 million (9M 2022: €136.1 million). Due to the changes in the product mix of the GS, PT and CS business units, the adjusted EBITDA margin remained almost constant at 15.8%. It should also be noted that adjusted EBITDA in the prior-year period included costs of €9.2 million for energy price hedging transactions in the CF business unit.

With an increase of 18.5% to €99.5 million (9M 2022: €84.0 million), adjusted EBITDA in the GS business unit developed faster than sales growth (+9.4%). The PT business unit also performed well, with adjusted EBITDA increasing by €10.0 million to €17.5 million year-onyear in the first nine months, more than doubling compared with the prior-year period. CS also made a positive contribution to the Group's adjusted EBITDA, increasing by €1.8 million or 12.2% to €16.6 million. Despite the good sales and earnings performance of the three business units GS, PT and CS in the first nine months of 2023, the decline in earnings at CF was only partially offset. CF's adjusted EBITDA decreased from €42.7 million to €3.2 million in a nine-month comparison. This is attributable in particular to significantly lower volumes. As already explained in the section on sales development, the production and installation shutdowns currently prevailing in the European wind industry are leading to an almost complete standstill in customer demand. The idle capacity costs resulting from the low utilization or partial shutdown of production capacities are having a significant impact on the CF business unit. Detailed information on the earnings performance of all four operating business units can be found in the segment reporting section of this quarterly statement.

Looking at the income statement of SGL Carbon, the following developments can be seen:

  • During the first nine months in 2023, the cost of sales decreased slightly by 1.9% to €637.6 million (9M 2022: €650.0 million) and thus declined at a lower rate than sales (-3.8%). This was due in particular to higher energy and maintenance expenses than in the prior-year period. The gross margin was correspondingly lower at 22.4% in the ninemonth comparison (9M 2022: 23.9%).
  • Selling, general and administration (SG&A) and R&D expenses amounted to €124.3 million (-6.3%) and declined at a faster rate than sales. Slightly higher research and development expenses in the first nine months of 2023 were more than offset by significantly lower administrative expenses, in particular due to lower expenses for variable compensation.
  • Other operating income in the nine-month period 2023 include increased compensations from governmental grants totaling €10.0 million (9M 2022: €4.5 million), mainly from energy cost subsidies as well as from reimbursements of expenses for the development of graphite anode materials under the second European IPCEI funding program.

• The almost unchanged result from investments accounted for At-Equity of €14.1 million (9M 2022: €14.8 million) shows the continued positive business development of the Brembo SGL joint venture BSCCB.

The reconciliation from adjusted EBITDA to EBIT is shown in the following table:

Nine months
€ million 2023 2022 Change
EBITDA pre 130.0 136.1 -4.5%
Depreciation and amortization -43.3 -43.9 -1.4%
EBIT pre 86.7 92.2 -6.0%
One-off effects/Non-recurring items -47.2 7.8 -
EBIT 39.5 100.0 -60.5%

One-off effects and non-recurring items not included in adjusted EBITDA or adjusted EBIT amounted to a net total of minus €47.2 million (9M 2022: €7.8 million). These mainly include the impairment on the assets of the CF business unit in the amount of €44.7 million and the effects from the amortization of the purchase price allocations of the SGL Composites companies of minus €0.9 million (9M 2022: minus €5.4 million). Since the scheduled termination of a major supply contract at the end of the first half of 2022, the amortization from the purchase price allocation has decreased significantly. The cumulative negative currency effects of €1.6 million from the disposal of net assets of the site in India and Gardena were recognized as a one-off effect in the first nine months of 2023. The prior-year period mainly included income from the cancellation of the heritable building right in Frankfurt-Griesheim of €11.7 million as well as a one-off effect of €5.7 million for a terminated rental agreement, for which the contract costs were lower than planned.

EBIT decreased significantly to €39.5 million in the first nine months of 2023 compared to €100.0 million in the prior-year period as a result of the significantly lower one-off effects/non-recurring items in the reporting period of minus €47.2 million (9M 2022: €7.8 million). The return on capital employed ROCE (adjusted EBIT over the past 12 months to average capital employed) decreased from 11.3% at December 31, 2022 to 10.2% at September 30, 2023.

Financial result decreased slightly

Condensed consolidated income statement (continued)

Nine
months
€ million 2023 2022 Change
Interest income 3.5 0.4 >100%
Interest on financial liabilities and other interest expense -14.8 -12.9 14.7%
Imputed interest convertible bond -2.9 -2.0 45.0%
Imputed interest on lease liabilities and other financial
liabilities -2.0 -1.2 66.7%
Interest component of additions to provisions for pensions -5.6 -2.1 >100%
Interest expense, net -21.8 -17.8 22.5%
Amortization of refinancing costs -2.9 -2.1 38.1%
Foreign currency valuation of intercompany loans 0.1 -3.6 -
Other operating expense/income -0.1 0.8 -
Other financial result -2.9 -4.9 -40.8%
Financial result -24.7 -22.7 8.8%
Nine months
€ million 2023 2022 Change
EBIT 39.5 100.0 -60.5%
Financial result -24.7 -22.7 8.8%
Result from continuing operations before income taxes 14.8 77.3 -80.9%
Income tax expense -9.0 -7.8 15.4%
Result from continuing operations 5.8 69.5 -91.7%
Result from discontinued operations, net of income taxes 0.0 1.5 -
Net result for the period 5.8 71.0 -91.8%
Attributable to:
Non-controlling interests 0.5 0.4 25.0%
Consolidated net result (attributable to shareholders of
the parent company) 5.3 70.6 -92.5%
Earnings per share -
basic and diluted (in €)
0.04 0.58 -93.1%

The financial result for the first nine months of 2023 amounted to minus €24.7 million, a year-on-year deterioration of 8.8%. The net interest expense showed a negative development of €4.0 million or 22.5%. Interest income benefited from the higher interest rate level for cash investments. However, this was more than offset by higher interest expenses, mainly for pension provisions and interest on convertible bonds. By contrast, the other financial result improved significantly to minus €2.9 million (9M 2022: minus €4.9 million), mainly due to lower expenses for currency effects on intercompany loans.

Result before income taxes and net result

Due to the lower EBIT resulting from the impairment, earnings before income taxes decreased from €77.3 million in the prior-year period to €14.8 million. Income tax expense amounts to €9.0 million (9M 2022: €7.8 million) and was determined on the basis of an estimate of the weighted average annual income tax rate in the respective countries, which was applied to the pre-tax result for the interim period.

After taxes, consolidated net result for the first nine months of 2023 amounts to €5.3 million, compared with €70.6 million in the prior-year period. Accordingly, only slightly positive earnings per share of €0.04 are reported in the first nine months of 2023 (9M 2022: €0.58).

Balance Sheet Structure

ASSETS € million Sep 30, 23 Dec 31, 22 Change
Non-current assets 677.2 693.0 -2.3%
Current assets 731.8 776.0 -5.7%
Assets held for sale 0.0 11.3 -
Total assets 1,409.0 1,480.3 -4.8%

EQUITY AND LIABILITIES € million

Equity attributable to the shareholders of the parent
company 599.1 569.3 5.2%
Non-controlling interests 9.5 9.3 2.2%
Total equity 608.6 578.6 5.2%
Non-current liabilities 553.5 600.8 -7.9%
Current liabilities 246.9 298.1 -17.2%
Liabilities in connection with assets held for sale 0.0 2.8 -
Total equity and liabilities 1,409.0 1,480.3 -4.8%

Total assets decreased by €71.3 million or 4.8% to €1,409.0 million as of September 30, 2023, compared to December 31, 2022. The lower non-current assets resulted primarily from the impairment loss of €44.7 million recognized in the CF business unit in June 2023. The decline in current assets resulted from lower levels of cash and cash equivalents (-€77.9 million) due to the complete repayment of the corporate bond. This was offset by an increase in inventories of €52.0 million. The assets held for sale (€11.3 million as of December 31, 2022) were derecognized with the sale of the business activities in Gardena (USA) and Pune (India).

Non-current liabilities decreased by €47.3 million, mainly due to the refinancing. The repayment of the corporate bond of €240.0 million was made with funds from the successful placement of the €118.7 million convertible bond in June 2023, the drawdown of the €75 million term loan facility granted by the Company's core banks in March 2023, and with existing cash and cash equivalents. In addition, provisions for pensions decreased by a total of €14.0 million to €188.3 million. This decrease resulted from the adjustment of the discount rates to the increased interest rate level in Germany by plus 0.4 percentage points to 4.2% and the complete payment of the present value of the defined benefit obligation to a former Executive Board member. On the other hand, non-current advance payments for customer-specific orders (contract liabilities) increased by €35.8 million.

The decrease in current liabilities by €51.2 million is mainly due to the early redemption of the convertible bond due in September 2023 of the outstanding nominal amount of €31.6 million. Besides this, current trade payables and contract liabilities decreased by €16.9 million.

Working Capital

€ million Sep 30, 23 Dec 31, 22 Change
Inventories 376.0 324.0 16.0%
Trade receivables and contract assets 173.3 182.4 -5.0%
Trade payables and contract liabilities -180.0 -161.1 11.7%
Working Capital 369.3 345.3 7.0%

Working capital increased by €24.0 million to €369.3 million as of September 30, 2023. In addition to increased inventories as a result of the ongoing weakness in demand in the CF business unit, this development is primarily attributable to the expansion of business activities at GS, PT and CS. Within working capital, the significant increase in inventories (+€52.0 million) was offset by a reduction in trade receivables and contract assets (-€9.1 million) and an increase in trade payables and contract liabilities (+€18.9 million). Advance payments received from semiconductor customers in the GS business unit, which increased by €30 million compared with the end of the previous year, had a positive effect on contract liabilities.

Changes in equity

As of September 30, 2023, equity attributable to shareholders of the parent company increased by €29.8 million (+5.2%) to €599.1 million (December 31, 2022: €569.3 million). In addition to the positive consolidated net income of €5.3 million, the increase is mainly attributable to effects recognized directly in equity. On the one hand, the fair value of the equity component of the convertible bond newly issued in June 2023 in the amount of €14.9 million contributed to an increase in equity. On the other hand, actuarial gains from higher interest rates for pension provisions led to an increase of €11.1 million in the 3rd quarter. In addition, positive currency translation effects, mainly from the stronger US dollar, resulted in an increase of €1.4 million. Accordingly, equity ratio improved significantly to 42.5% as of September 30, 2023 (December 31, 2022: 38.5%).

Net financial debt / Free cash flow

Net financial debt

€ million Sep 30, 23 Dec 31, 22 Change
Carrying amount of current and non-current financial
liabilities 282.1 377.4 -25.3%
Remaining imputed interest for the convertible bonds 29.2 17.0 71.8%
Accrued refinancing cost 4.7 3.7 27.0%
Total financial debt (nominal amount) 316.0 398.1 -20.6%
Cash and cash equivalents 149.4 227.3 -34.3%
Net financial debt 166.6 170.8 -2.5%

As of September 30, 2023, net financial debt decreased by 2.5% to €166.6 million (December 31, 2022: €170.8 million). This decrease is based on the year-on-year improvement in free cash flow of €35.0 million less interest payments of €18.3 million, lease payments of €6.2 million and payments in connection with the extension of the syndicated credit line and the newly issued convertible bond totaling €4.8 million. A total of €275.8 million was paid in the current financial year to redeem the outstanding amounts from the 2018/2023 convertible bond, the corporate bond and other financial debt.

Free cash flow

Nine months
€ million 2023 2022
EBIT 39.5 100.0
Impairment loss 44.7
Depreciation/amortization expense 43.3 43.9
Changes in working capital -19.2 -40.6
Changes in provisions -16.8 -20.9
Miscellaneous items -15.6 -28.4
Cash flow from operating activities 75.9 54.0
Payments to purchase intangible assets and property, plant & equipment -59.1 -31.8
Proceeds from the sale of intangible assets and property, plant &
equipment 8.2 0.5
Dividend payments from investments accounted for At-Equity 10.0 0.0
Cash flow from investing activities -40.9 -31.3
Free cash flow 35.0 22.7

Cash flow from operating activities increased by 40.6% to €75.9 million in the reporting period, compared with €54.0 million in the prior-year period. The main factors were a significantly lower increase in working capital compared to the prior-year period and a lower payment of variable compensation components for the past financial year. In the current fiscal year 2023, the GS business unit received advance payments of c. €40 million from contracts with customers, which resulted in an increase in contract liabilities of c. €30 million after netting with corresponding contract assets of c. €10 million.

Cash flow from investing activities increased from minus €31.3 million in the previous year to minus €40.9 million in the reporting period. Despite the significant increase in capital expenditures, the cash outflow was limited by the purchase price payments received for the sold Gardena (USA) and Pune (India) sites and the dividend received from the BSCCB joint venture in the amount of €10.0 million. The capital expenditures mainly concern the GS business unit in the amount of €39.2 million, primarily for the capacity expansions for SiC semiconductor customers in the USA, Germany and China, and the CF business unit in the amount of €9.7 million, primarily for the construction of a biomass plant.

Free cash flow, defined as cash flow from operating activities less cash flow from investing activities, improved significantly by 54.2% or €12.3 million to €35.0 million (9M 2022: €22.7million) due to the above mentioned effects.

Employees

As of September 30, 2023, the number of employees worldwide was 4,783 (Dec. 31, 2022: 4,760) and remained almost unchanged to the previous year. Due to the sale of the operating business at the Gardena site (USA) and the subsidiary in Pune (India), the number of employees decreased by 90 in the first half of 2023. At CF, the number of employees also decreased due to the weak business development, particularly at the Moses Lake (USA) and Wackersdorf sites. In contrast, employees were increased at the sites in the USA and Germany due to the high order backlog in the business unit Graphite Solutions.

Headcount Sep 30, 23 Dec 31, 22 Change
Graphite Solutions 2,670 2,527 5.7%
Process Technology 489 517 -5.4%
Carbon Fibers 1,060 1,131 -6.3%
Composite Solutions 433 454 -4.6%
Corporate 131 131 0.0%
Total SGL Carbon 4,783 4,760 0.5%
Headcount Sep 30, 23 Dec 31, 22 Change
Germany 2,096 2,051 2.2%
Europe excluding Germany 1,389 1,375 1.0%
USA 750 781 -4.0%
Asia 548 553 -0.9%
Total SGL Carbon 4,783 4,760 0.5%

Segment Reporting

Reporting segment Graphite Solutions

Nine months
€ million 2023 2022 Change
Sales revenue 418.4 382.5 9.4%
EBITDA pre 99.5 84.0 18.5%
EBITDA pre-margin 23.8% 22.0% +1.8%-points
EBIT 79.0 61.2 29.1%

The business unit Graphite Solutions (GS) continues to develop very favorably and increased its sales to €418.4 million in the first nine months of 2023 (9M 2022: €382.5 million). This corresponds to an increase of €35.9 million or 9.4% compared to the same period of the previous year.

With an increase in sales of 38.5% to €189.0 million, the market segment "LED and Semiconductor" ("digitization") in particular contributed to the positive development and now accounts for a good 45% of total GS sales (9M 2022: around 36%). On the other hand, the share of sales with customers from the solar industry decreased from around 5% to just under 4.0% due to the reallocation of production capacities from the Solar segment to the growing and higher-margin semiconductor industry. The Industrial Applications market segment, which comprises a variety of graphite products for a wide range of industries, remains GS's second-largest market segment with a slight decline in sales in the reporting period at around 31%.

As a result of the increase in sales, combined with higher capacity utilization and changes in the product mix, adjusted EBITDA for the GS business unit increased significantly by 18.5% year-on-year in the first nine months to €99.5 million (9M 2022: €84.0 million). The adjusted EBITDA margin improved by 1.8 percentage points year-on-year to 23.8% (9M 2022: 22.0%).

As expected, business with customers in the silicon carbide (SiC) subsegment of the semiconductor industry developed extremely positively. As in the previous year, the expansion of production capacities to meet the strong demand in the future is supported by advance payments received from customers amounting to almost €40 million in the first nine months of 2023.

Reporting segment Process Technology

Nine months
€ million 2023 2022 Change
Sales revenue 95.7 77.0 24.3%
EBITDA pre 17.5 7.5 >100%
EBITDA pre-margin 18.3% 9.7% +8.6%-points
EBIT 16.4 5.8 >100%

With a significant increase in sales of 24.3% to €95.7 million (9M 2022: €77.0 million), the Process Technology (PT) business unit continued its upward trend. All three regions EMEA, Americas and Asia, in which PT operates, contributed to this development. In contrast, sales were negatively impacted by the sale of the Pune site on April 28, 2023. PT mainly serves customers in the chemical industry. The order book remains well filled, also due to orders received for major projects, so we expect the business unit's workload to remain good in the coming months.

The significant sales growth, PT's continued strict cost management and the focus on highmargin orders are also reflected in the profitability of the business unit. Adjusted EBITDA more than doubled year-on-year from €7.5 million to €17.5 million. The adjusted EBITDA margin also increased significantly to 18.3% after nine months in 2023 (9M 2022: 9.7%) due to higher capacity utilization in conjunction with beneficial product mix effects.

Reporting segment Carbon Fibers

Nine months
2023 2022 Change
179.6 269.0 -33.2%
3.2 42.7 -92.5%
1.8% 15.9% -14.1%-points
-53.7 25.3 -

Sales of the business unit Carbon Fibers (CF) amounted to €179.6 million in the first nine months of 2023 and were thus significantly (-33.2%) below the figure of €269.0 million for the same period of the previous year. The decline is due in part to the scheduled expiry of an attractive supply contract for the BMW i3 at the end of June 2022. Accordingly, the Automotive market segment's share of sales in the first nine months of 2023 fell from 34.0% to 27.0%.

The freed-up production capacities in the 2nd half of 2022 were offset by new customer orders from the wind industry. This trend did not continue in the first nine months of the current fiscal year. The construction of wind turbines is currently stalling in Germany as well as in the rest of Europe. This development is due on the one hand to regulatory obstacles and on the other hand to a significant increase in manufacturing costs for wind turbines caused by high energy and raw material prices, which in some cases make the construction of new wind farms unprofitable for operators. Added to this is a high level of interest rates, which is also having an inhibiting effect on the expansion of wind energy. As a result, demand from our wind industry customers came to a virtual standstill in the first nine months of 2023.

Due to the continued reluctance to build new wind turbines, we assume that there will be no recovery in demand in the wind energy market segment in the 2nd half of 2023. Taking into account this development and the increased cost of capital, an impairment test on the assets of the business unit was already carried out in the 2nd quarter 2023. This resulted in an impairment requirement of €44.7 million, which was recognized under one-off effects and non-recurring items.

However, in line with the importance of wind energy in combating climate change and in particular the implementation of the European Green Deal, we assume that this is a temporary downturn and that the construction of wind farms will pick up again in the medium term with easing energy and raw material prices and simplified approval procedures.

Adjusted EBITDA of the business unit decreased by €39.5 million or 92.5% to €3.2 million in the nine-month comparison (9M 2022: €42.7 million). In addition to negative product mix effects due to the expiry of the high-margin i3 supply contract and declining selling prices as a result of the current global overcapacities, this is to a considerable extent attributable to idle capacity costs. Weak demand for carbon fibers from the wind industry combined with high inventories in the value chain have necessitated a temporary reduction in our production capacities. In a period comparison, it should also be taken into account that the adjusted EBITDA of the prior-year period included a negative one-off effect from energy price hedging transactions in the amount of €9.2 million. By contrast, the 3rd quarter of the previous year in particular was characterized by positive revenue and earnings effects resulting from our energy price hedging. Due to high energy prices many of our competitors were no longer able to produce competitively in the 2nd half of 2022 and in some cases cut back or even completely shut down production. Due to the energy price hedge, SGL Carbon was able to continue production and serve both existing and new customers.

The impairment loss of €44.7 million in Q2 2023 and €0.2 million for the amortization of the purchase price allocation resulted in EBIT of minus €53.7 million after nine months of the current fiscal year, significantly below the prior-year period (9M 2022: €25.3 million).

Nine months
€ million 2023 2022 Change
Sales revenue 114.3 111.0 3.0%
EBITDA pre 16.6 14.8 12.2%
EBITDA pre-margin 14.5% 13.3% +1.2%-points
EBIT 11.3 9.4 20.2%

Reporting segment Composite Solutions

Reporting segment Corporate

Nine months
€ million 2023 2022 Change
Sales revenue 13.7 14.4 -4.9%
EBITDA pre -6.8 -12.9 -47.3%
EBIT -13.5 -1.7 >100%

The Composite Solutions (CS) business unit continued its positive sales and earnings development of the past two years. Sales increased by 3.0% to €114.3 million in the first nine months of 2023 (9M 2022: €111.0 million), more than compensating for the loss of sales from the sale of the Gardena site at the beginning of 2023. This business had generated sales of around €30 million in the full fiscal year 2022. The increase in CS's sales was based in particular on stronger customer demand from the automotive sector, CS's most important and largest market segment. Among other things, the business unit develops and produces customized vehicle components from various composite materials for customers in Europe and North America.

The volume-driven higher sales led to a significant period-over-period increase in CS's adjusted EBITDA by €1.8 million or 12.2% to €16.6 million (9M 2022: €14.8 million). This improvement is all the more pleasing against the backdrop of the successful sale of the Gardena business and compensations received from automotive customers for early project terminations in the prior-year period amounting to €3.7 million, which were not repeated this year. Accordingly, the adjusted EBITDA margin improved from 13.3% in the comparative period to 14.5% in the first nine months of 2023.

Sales in the Corporate reporting segment decreased slightly from €14.4 million in the prioryear period to €13.7 million. It should be noted that the sales of the operations in Gardena (USA) and Pune (India), which have since been divested, were no longer presented in the respective business units in the first nine months of 2023, but were allocated to the Corporate reporting segment. The operating activities of the Gardena (USA) site were divested on February 16, 2023. The Pune site (India) was sold on April 28, 2023. EBIT for both sites included in the Corporate segment was minus €1.0 million. By contrast, the prioryear period benefited from a partial realization of advance payments for completed dismantling measures at the Meitingen site in connection with the termination of the lease by Showa Denko (€6.6 million).

Adjusted EBITDA at Corporate improved significantly year-on-year from minus €12.9 million to minus €6.8 million. This is attributable to higher service income (€2.7 million) from the former Gardena site and from the joint venture BSCCB. In addition, lower provisions for variable compensation components in particular had a positive impact on adjusted EBITDA. EBIT deteriorated significantly as the prior-year period included positive non-recurring items from the sale of the Griesheim site and from the termination of the contract with Showa Denko, while in the reporting period 2023 non-recurring items of minus €1.7 million from the sale of the site in India incurred.

Opportunities and Risks

With regard to existing opportunities and risks, we refer to the detailed statements made in the Annual Report 2022.

In the area of risks from the financial position, there is no longer any risk of significantly increased financing costs for the remainder of the fiscal year. In June 2023, the refinancing was successfully completed following the issue of another convertible bond maturing in 2028 with a coupon of 5.75% p.a. A stable financing structure has thus been created for the expansion of the profitable business units.

Risks from price and volume developments and from impairments remain high, particularly in the Carbon Fibers business unit, due to the continuing weakness in demand in the wind energy market.

There have been no significant changes in the other risks since then.

Based on the information currently available, we do not believe that there are any significant individual risks either at present or in the foreseeable future that could jeopardize the Company as going concern. Even the cumulative view of the current individual risks does not jeopardize the continued existence of SGL Carbon.

Outlook

Despite the significant decline in sales and earnings and a no longer expected recovery in demand in the Carbon Fibers (CF) business unit for the remainder of the fiscal year, we confirm the sales and earnings forecast for the Group given at the beginning of the year, as the Process Technology (PT) and Composite Solutions (CS) business units have developed better than initially expected at the beginning of the year. Following strong sales and earnings growth in the last two fiscal years, we had forecast Group sales at the prior-year level and adjusted EBITDA of between €160-180 million for the stabilization and investment year 2023. Based on the business development after nine months and the currently prevailing market environment, we expect to achieve the given forecast rather at the lower end of the range.

In CF, we expect the challenging business situation to continue in the coming months, as demand from the wind market is not expected to recover in the short term. However, we expect the wind industry to regain momentum in the medium term, as the importance of the wind industry in combating climate change and the European Green Deal is undisputed.

The better-than-expected performance in PT and CS is likely to continue in the final quarter. At PT, the well-filled order books enable high capacity utilization also in the future.

In our largest business unit Graphite Solutions (GS) we as well expect the positive sales and earnings trend to carry on. GS continues to benefit from increasing demand for specialty graphite components from the semiconductor industry. This results in particular from customers in the field of silicon carbide-based semiconductors, whose demand significantly exceeds current global production capacities. We therefore expect a significant expansion of business in this area also in the future.

Components made of specialty graphite are indispensable in the manufacture of wafers for the semiconductor industry, especially in the production of silicon carbide (SiC)-based semiconductors. According to studies, the demand for silicon carbide-based semiconductors will grow at an average rate of more than 30% per year over the next few years. SiC semiconductors are more powerful, smaller, and more efficient than lower-cost semiconductors made of silicon. Therefore, SiC semiconductors are mainly needed in electric vehicles or other high-performance applications. SGL Carbon is one of the few suppliers worldwide that can produce graphite components with the required purity and properties for the SiC semiconductor industry. We therefore want to continue to grow in particular in this high-margin market. Together with our customers, we will invest in the expansion of our production capacities. The investment volume will increase to €80-90 million in 2023 (2022: €52.9 million). The capital expenditures exceeding our depreciation and amortization level will continue to be financed primarily by advance payments from customers under long-term supply contracts. In this way, our customers secure production capacities to ensure their own growth. SGL Carbon benefits from production expansion and long-term supply contracts that enable future profitable growth.

For fiscal year 2023, we expect Group sales to be at the previous year's level and adjusted EBITDA to be between €160-180 million, although based on business development to date and the prevailing market environment, we tend to expect this to be achieved at the lower end of the range. Taking into account depreciation and amortization, adjusted EBIT is Financial Group targets

forecast to be between €100 - 120 million. Furthermore, we expect free cash flow at the end of fiscal 2023 to be level with the prior year. With regard to return on capital employed, we expect ROCE to be between 10% and 12%.

€m Actual 2022 Outlook 20231) Sales revenue 1,135.9 At prior year level EBITDA pre 172.8 160 - 180 Return on capital employed (ROCE EBIT) 11.3% 10% -12% Free cash flow 67.8 At prior year level

Based on the development in the individual business units in the first nine months of 2023, we confirm our 2023 forecast for the Group and the forecast for the operating business units adjusted on August 3, 2023.

Financial targets of the business units

Segment KPI Actual 2022 Outlook 20231) Updated outlook 1)
GS Sales revenue 512.2 slight improvement unchanged
significant
EBITDA pre 118.5 improvement unchanged
PT significant
Sales revenue 106.3 slight improvement improvement
significant
EBITDA pre 9.9 improvement unchanged
CF Sales revenue 347.2 slight decline significant decline
EBITDA pre 43.2 slight decline significant decline
CS Sales revenue 153.1 constant unchanged
EBITDA pre 20.0 significant decline slight improvement
Corporate significant
EBITDA pre -18.8 constant improvement

1) "Slight" indicates a variation of up to 10%; "significant" indicates a variation of more than 10%

The better-than-expected performance of the PT and CS business units and the forecast encouraging sales and earnings performance of GS will compensate for the weaker-thanexpected performance of CF due to market conditions, so that we confirm our full-year forecast for 2023 at Group level.

Wiesbaden, November 2, 2023

SGL Carbon SE

The Board of Management

Dr. Torsten Derr Thomas Dippold

Selected Financial Information

Consolidated Income Statement

3rd Quarter Nine months
€ million 2023 2022 Change 2023 2022 Change
Sales revenue 261.2 304.1 -14.1% 821.7 853.9 -3.8%
Cost of sales -201.5 -231.3 -12.9% -638.5 -650.9 -1.9%
Gross profit 59.7 72.8 -18.0% 183.2 203.0 -9.8%
Selling expenses -23.2 -28.8 -19.4% -74.3 -80.2 -7.4%
Research and development costs -8.3 -7.2 15.3% -23.9 -21.5 11.2%
General and administrative expenses -8.0 -11.3 -29.2% -26.1 -31.0 -15.8%
Other operating income 4.2 8.4 -50.0% 17.0 17.5 -2.9%
Other operating expenses 0.0 -8.7 - -5.8 -13.8 -58.0%
Result from investments accounted for At-Equity 3.1 5.3 -41.5% 14.1 14.8 -4.7%
Restructuring income 0.0 -0.1 - 0.0 11.2 -
Impairment loss - -44.7 -
Operating profit 27.5 30.4 -9.5% 39.5 100.0 -60.5%
Interest income 1.6 0.1 >100% 3.5 0.4 >100%
Interest expense -9.6 -6.0 60.0% -25.3 -18.2 39.0%
Other financial result -0.9 -0.2 >100% -2.9 -4.9 -40.8%
Result from continuing operations before income taxes 18.6 24.3 -23.5% 14.8 77.3 -80.9%
Income tax expense -3.1 -2.6 19.2% -9.0 -7.8 15.4%
Result from continuing operations 15.5 21.7 -28.6% 5.8 69.5 -91.7%
Result from discontinued operations, net of income taxes 0.0 0.2 - 0.0 1.5 -
Net result for the period 15.5 21.9 -29.2% 5.8 71.0 -91.8%
Thereof
attributable to:
Non-controlling interests 0.2 0.1 100.0% 0.5 0.4 25.0%
Consolidated net result (attributable to shareholders of the parent company) 15.3 21.8 -29.8% 5.3 70.6 -92.5%
Earnings per share, basic and diluted (in€) 0.12 0.18 -33.3% 0.04 0.58 -93.1%

Consolidated Statement of Comprehensive Income

3rd Quarter Nine months
€ million 2023 2022 2023 2022
Net result for the period 15.5 21.9 5.8 71.0
Items that may be reclassified subsequently to profit or loss
Share of investments accounted for At-Equity in other comprehensive income 1.1 -1.3 0.1 8.4
Cash flow hedges1) -1.0 0.5 -0.5 -0.7
Currency translation1) 7.6 18.4 1.5 42.2
Items that will not be reclassified to profit or loss
Actuarial gains/losses on pensions and similar obligations1) 11.1 1.3 8.8 58.4
Other comprehensive income 18.8 18.9 9.9 108.3
Comprehensive income 34.3 40.8 15.7 179.3
Thereof
attributable to:
Non-controlling interests 0.4 0.0 0.6 0.3
Consolidated net result (attributable to shareholders of the parent company) 33.9 40.8 15.1 179.0

1) Includes tax effects of €0.0 million in the first nine months of 2023 (2022: €0.0 million)

Consolidated Balance Sheet

ASSETS € million Sep 30, 23 Dec 31, 22 Change
Goodwill 23.2 23.0 0.9%
Other intangible assets 13.1 14.9 -12.1%
Property, plant and equipment 526.1 545.0 -3.5%
Investments accounted for At-Equity 64.5 60.7 6.3%
Other non-current assets 6.7 5.5 21.8%
Deferred tax assets 43.6 43.9 -0.7%
Total non-current assets 677.2 693.0 -2.3%
Inventories 376.0 324.0 16.0%
Trade receivables and contract assets 173.3 182.4 -5.0%
Other receivables and other assets 33.1 42.3 -21.7%
Cash and cash equivalents 149.4 227.3 -34.3%
Total current assets 731.8 776.0 -5.7%
Assets held for sale 0.0 11.3 -
Total assets 1,409.0 1,480.3 -4.8%
EQUITY AND LIABILITIES € million Sep 30, 23 Dec 31, 22 Change
Issued capital 313.2 313.2 0.0%
Capital reserves 1,068.2 1,053.5 1.4%
Accumulated losses -782.3 -797.4 -1.9%
Equity attributable to the shareholders of the parent
company 599.1 569.3 5.2%
Non-controlling interests 9.5 9.3 2.2%
Total equity 608.6 578.6 5.2%
Provisions for pensions and similar employee benefits 188.3 202.3 -6.9%
Other provisions 12.4 18.2 -31.9%
Interest-bearing loans 279.1 342.5 -18.5%
Contract liabilities 53.2 17.4 >100%
Other financial liabilities 15.4 14.5 6.2%
Other liabilities 4.2 4.5 -6.7%
Deferred tax liabilities 0.9 1.4 -35.7%
Total non-current liabilities 553.5 600.8 -7.9%
Other provisions 74.7 74.8 -0.1%
Current portion of interest-bearing loans 3.0 34.9 -91.4%
Trade payables and contract liabilities 126.8 143.7 -11.8%
Other financial liabilities 11.0 10.7 2.8%
Other liabilities 31.4 34.0 -7.6%
Total current liabilities 246.9 298.1 -17.2%
Liabilities in connection with assets held for sale 0.0 2.8 -
Total equity and liabilities 1,409.0 1,480.3 -4.8%

Consolidated Cash Flow Statement

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Consolidated Statement of Changes in Equity

Equity attributable to the shareholders of the parent company
Accumulated losses
Accumulated other comprehensive income
€m Issued capital Capital
reserves
Accumulated
profit/loss
Currency
translation
Cashflow
hedges (net)
Investments
accounted for
At-Equity
Accumulated
losses
Equity
attributable to
the share
holders of the
parent
company
Non
controlling
interests
Total equity
Balance at Dec 31, 22 313.2 1,053.5 -767.8 -29.9 0.5 -0.2 -797.4 569.3 9.3 578.6
Net result for the period 5.3 5.3 5.3 0.5 5.8
Other comprehensive income 8.8 1.4 -0.5 0.1 9.8 9.8 0.1 9.9
Comprehensive income 14.1 1.4 -0.5 0.1 15.1 15.1 0.6 15.7
Dividends 0.0 -0.4 -0.4
Equity component of convertible bonds1) 14.7 14.7 14.7
Balance at Sep 30, 23 313.2 1,068.2 -753.7 -28.5 0.0 -0.1 -782.3 599.1 9.5 608.6
Balance at Dec 31, 21 313.2 1,041.5 -940.8 -38.7 -0.2 -3.5 -983.2 371.5 9.3 380.8
Net result for the period 70.6 70.6 70.6 0.4 71.0
Other comprehensive income 58.4 42.3 -0.7 8.4 108.4 108.4 -0.1 108.3
Comprehensive income 129.0 42.3 -0.7 8.4 179.0 179.0 0.3 179.3
Dividends 0.0 -0.4 -0.4
Equity component of convertible bond 12.4 12.4 12.4
Balance at Sep 30, 22 313.2 1,053.9 -811.8 3.6 -0.9 4.9 -804.2 562.9 9.2 572.1

1) Effects in connection with the issuance of the convertible bond 2023/2028 in the amount of €14.9 million (after transaction costs) and the repurchase of the convertible bond 2018/2023 of minus €0.2 million

Segment Information

Graphite Process Composite
€ million Solutions Technology Carbon Fibers Solutions Corporate SGL Carbon
Nine months 2023
Sales revenue by customer industry
Mobility 38.6 - 53.5 109.9 8.8 210.8
Energy 44.1 - 50.1 - - 94.2
Industrial Applications 128.0 - 34.4 4.4 4.9 171.7
Chemicals 18.7 95.7 - - - 114.4
Digitization 189.0 - - - - 189.0
Textile Fibers - - 41.6 - - 41.6
Total sales revenue 418.4 95.7 179.6 114.3 13.7 821.7
EBITDA pre 1) 99.5 17.5 3.2 16.6 -6.8 130.0
Amortization/depreciation on intangible assets and property, plant and equipment 20.6 1.1 12.0 4.6 5.0 43.3
EBIT pre 78.9 16.4 -8.8 12.0 -11.8 86.7
One-off effects/Non-recurring items 0.1 0.0 -44.9 -0.7 -1.7 -47.2
EBIT 79.0 16.4 -53.7 11.3 -13.5 39.5
Capital expenditure 2) 39.2 0.7 9.7 3.3 6.2 59.1
Result from investments accounted for At-Equity - - 14.1 - - 14.1
Working Capital 3) 222.7 19.9 140.4 46.2 -59.9 369.3
Graphite Process Composite
€ million Solutions Technology Carbon Fibers Solutions Corporate SGL Carbon
Nine months 2022
Sales revenue by customer industry
Mobility 40.0 - 96.8 100.9 14.4 252.1
Energy 52.1 - 53.5 - - 105.6
Industrial Applications 131.4 - 61.5 10.1 - 203.0
Chemicals 22.5 77.0 - - - 99.5
Digitization 136.5 - - - - 136.5
Textile Fibers - - 57.2 - - 57.2
Total sales revenue 382.5 77.0 269.0 111.0 14.4 853.9
EBITDA pre 1) 84.0 7.5 42.7 14.8 -12.9 136.1
Amortization/depreciation on intangible assets and property, plant and equipment 21.4 1.2 12.4 4.3 4.6 43.9
EBIT pre 62.6 6.3 30.3 10.5 -17.5 92.2
One-off effects/Non-recurring items -1.4 -0.5 -5.0 -1.1 15.8 7.8
EBIT 61.2 5.8 25.3 9.4 -1.7 100.0
Capital expenditure 2) 21.0 0.4 4.4 4.1 1.9 31.8
Result from investments accounted for At-Equity - - 14.8 - - 14.8
Working Capital (31.12.) 3) 209.2 15.7 119.4 32.6 -31.5 345.4

1) EBITDA adjusted by one-off effects and non-recurring items

2) Defined as total of capital expenditure in other intangible assets and property, plant and equipment

3) Defined as sum of inventories, trade receivables and contract assets less trade payables and contract liabilities

Subsequent events

There were no events with a significant effect on net assets, financial position and results of operations after September 30, 2023.

Wiesbaden, November 2, 2023

SGL CarbonSE The Board of Management of SGL Carbon SE

Dr. Torsten Derr Thomas Dippold

Other Information

Quarterly Sales Revenue and EBITDA pre by Reporting Segment

2022
€ million Q1 Q2 Q3 Q4 Full Year Q1 Q2 Q3 Q1-Q3
Sales revenue
Graphite Solutions 119.6 123.8 139.1 129.7 512.2 140.9 139.7 137.8 418.4
Process Technology 25.3 23.9 27.8 29.3 106.3 31.9 32.5 31.3 95.7
Carbon Fibers 87.7 88.3 93.0 78.2 347.2 63.7 61.4 54.5 179.6
Composite Solutions 35.8 33.8 41.4 42.1 153.1 39.8 39.8 34.7 114.3
Corporate 2.5 9.1 2.8 2.7 17.1 7.4 3.4 2.9 13.7
SGL Carbon 270.9 278.9 304.1 282.0 1,135.9 283.7 276.8 261.2 821.7
2022 2023
€ million Q1 Q2 Q3 Q4 Full Year Q1 Q2 Q3 Q1-Q3
EBITDA pre
Graphite Solutions 25.9 28.1 30.0 34.5 118.5 30.9 34.2 34.4 99.5
Process Technology 2.0 2.1 3.4 2.4 9.9 4.9 7.0 5.6 17.5
Carbon Fibers 5.4 22.8 14.5 0.5 43.2 4.3 1.8 -2.9 3.2
Composite Solutions 6.3 3.4 5.1 5.2 20.0 5.9 6.4 4.3 16.6
Corporate -2.8 -5.3 -4.8 -5.9 -18.8 -5.9 -1.5 0.6 -6.8
SGL Carbon 36.8 51.1 48.2 36.7 172.8 40.1 47.9 42.0 130.0

Quarterly Consolidated Income Statement

2022 2023
Q1 Q2 Q3 Q4 Full Year Q1 Q2 Q3 Q1-Q3
270.9 278.9 304.1 282.0 1,135.9 283.7 276.8 261.2 821.7
-214.8 -204.8 -230.4 -225.3 -875.3 -224.8 -211.6 -201.2 -637.6
56.1 74.1 73.7 56.7 260.6 58.9 65.2 60.0 184.1
-37.6 -43.1 -45.8 -40.3 -166.8 -38.3 -37.9 -35.3 -111.5
4.2 5.3 5.3 3.4 18.2 5.2 5.8 3.1 14.1
22.7 36.3 33.2 19.8 112.0 25.8 33.1 27.8 86.7
-3.0 2.3 -2.7 -12.4 -15.8 -0.1 -2.1 -0.3 -2.5
11.5 -0.2 -0.1 13.5 24.7 0.0 -44.7 0.0 -44.7
31.2 38.4 30.4 20.9 120.9 25.7 -13.7 27.5 39.5
-7.5 -9.1 -6.1 -3.6 -26.3 -7.8 -8.0 -8.9 -24.7
23.7 29.3 24.3 17.3 94.6 17.9 -21.7 18.6 14.8
-2.2 -3.0 -2.6 39.1 31.3 -2.6 -3.3 -3.1 -9.0
1.3 0.2 1.5 0.0 0.0 0.0 0.0
21.5 27.6 21.9 56.4 127.4 15.3 -25.0 15.5 5.8
0.1 0.2 0.1 0.1 0.5 0.1 0.2 0.2 0.5
21.4 27.4 21.8 56.3 126.9 15.2 -25.2 15.3 5.3

Financial Calendar

March 22, 2024

  • Publication of Annual Report 2023
  • Annual Press Conference
  • Investor and analyst meeting (including conference call)

May 8, 2024

  • Statement on the First Quarter 2024
  • Conference call for investors and analysts

May 23, 2024

• Annual General Meeting (virtual)

August 8, 2024

  • Report on the First Half Year 2024
  • Conference call for investors and analysts

November 7, 2024

  • Statement on the First Nine Months 2024
  • Conference call for investors and analysts

Investor Relations Contact

SGL Carbon SE Investor Relations Söhnleinstrasse 8 65201 Wiesbaden/Germany Phone: +49 611 6029-103 Email: [email protected]

www.sglcarbon.com

Inhouse produced with firesys

Important Note

This interim report contains statements relating to certain projections and business trends that are forward-looking, including statements with respect to SGL Carbon's outlook and business development, including developments in SGL Carbon's Graphite Solutions (GS), Process Technology (PT), Carbon Fibers (CF) and Composite Solutions (CS) businesses, expected customer demand, expected industry trends and expected trends in the business environment, statements related to SGL Carbon's cost savings programs. You can generally identify these statements by the use of words like "may", "will", "could", "should", "project", "believe", "anticipate", "expect", "plan", "estimate", "forecast", "potential", "intend", "continue" and variations of these words or comparable words. These statements are not historical facts, but rather are based on current expectations, estimates, assumptions and projections about SGL Carbon's businesses and future financial results, and readers should not place undue reliance on them. Forward-looking statements do not guarantee future performance and involve risks and uncertainties. These risks and uncertainties include, without limitation, changes in political, economic, legal and business conditions, particularly relating to SGL Carbon's main customer industries, competitive

products and pricing, the ability to achieve sustained growth and profitability in SGL Carbon's Graphite Solutions (GS), Process Technology (PT), Carbon Fibers (CF) and Composite Solutions (CS) businesses, the impact of any manufacturing efficiencies and capacity constraints, widespread adoption of carbon fiber products and components in key end-markets of SGL Carbon, including the automotive and aerospace industries, the inability to execute additional cost savings or restructuring measures, availability of raw materials and critical manufacturing equipment, trade environment, changes in interest rates, exchange rates, tax rates, and regulation, available cash and liquidity, SGL Carbon's ability to refinance its indebtedness, development of the SGL Carbon pension obligations, share price fluctuation may have on SGL Carbon's financial condition and results of operations and other risks identified in SGL Carbon's financial reports. These forwardlooking statements are made only as of the date of this document. SGL Carbon does not undertake to update or revise the forward-looking statements, whether as a result of new information, future events or otherwise.

SGL Carbon SE

Söhnleinstraße 8 65201 Wiesbaden/Germany Phone +49 611 6029-0 www.sglcarbon.com

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