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Ternium Announces First Quarter 2012 Results

LUXEMBOURG — (Marketwire) — 04/25/12 — Ternium S.A. (NYSE: TX) today announced its results for the first quarter ended March 31, 2012.

The financial and operational information contained in this press release is based on Ternium S.A.–s operational data and consolidated financial statements prepared in accordance with International Financial Reporting Standards (IFRS) and presented in U.S. dollars (USD) and metric tons.

EBITDA(3) of USD372.0 million in the first quarter 2012, relatively stable compared to EBITDA in each of the first and fourth quarters of 2011.

Earnings per American Depositary Share (ADS)(4) of USD0.81 in the first quarter 2012 compared to USD0.53 in the fourth quarter 2011 and USD1.03 in the first quarter 2011. As a result of the change in the functional currency of Ternium–s Mexican subsidiaries to the US dollar as of January 1, 2012, there were no foreign exchange results related to Ternium Mexico–s US dollar denominated net debt in the first quarter 2012. The first and fourth quarters of 2011 included a USD0.19 per ADS after-tax non-cash foreign exchange gain and a USD0.25 per ADS after-tax non-cash foreign exchange loss, respectively, mainly related to Ternium Mexico–s US dollar denominated net debt. These foreign exchange results were offset by changes in Ternium–s net equity position under Mexican Peso functional currency accounting.

Net debt position of USD1.7 billion at the end of March, 2012 after the acquisition of an equity stake in Usiminas– control group for USD2.2 billion.

Ternium–s operating income in the first quarter 2012 was USD283.2 million, relatively stable compared to operating income in each of the first and fourth quarters of 2011 as a result of no significant changes in shipments, revenue per ton or operating cost per ton(5).

Ternium–s net income in the first quarter 2012 was USD190.5 million, an increase of USD54.1 million compared to net income in the fourth quarter 2011, mainly as a result of a USD52.3 million decrease in net financial expenses. While, as previously mentioned, there were no net foreign exchange results related to Ternium Mexico–s US dollar denominated net debt recorded in the first quarter 2012 as a result of the change in Ternium–s Mexican subsidiaries, the fourth quarter 2011 had a non-cash net foreign exchange loss of USD72.0 million primarily due to the impact of the Mexican Peso–s 4.1% depreciation on Ternium Mexico–s US dollar denominated debt, that was offset by changes in Ternium–s net equity position.

Due to the changes in the primary economic environment in which its Mexican subsidiaries operate and in accordance with International Financial Reporting Standards, Ternium performed a functional currency review and concluded that the functional currency of its Mexican subsidiaries should change prospectively to the U.S. dollar, effective as of January 1, 2012. From that date forward, the results of the Company–s Mexican subsidiaries have been and will be measured in U.S. dollars, while the functional currency for all periods prior to December 31, 2011, will remain the Mexican peso. The difference mostly affected the financial income/expense line and, consequently, the income tax line of Ternium–s consolidated income statement.

Ternium expects slightly higher operating income in the second quarter 2012 relative to its operating income in the first quarter 2012, mainly due to an increase in shipments, reflecting a gradual recovery of economic activity in the Americas, particularly in North America.

in the first quarter 2012 was USD159.6 million, compared to USD204.7 million in the first quarter 2011. Including non-controlling interest, net income for the first quarter 2012 was USD190.5 million, compared to USD243.2 million in the first quarter 2011. Earnings per ADS in the first quarter 2012 were USD0.81, compared to USD1.03 in the first quarter 2011.

in the first quarter 2012 were USD2.2 billion, 2% higher than net sales in the first quarter 2011. Shipments of flat and long products were 2.2 million tons in the first quarter 2012, relatively stable compared to shipments in the first quarter 2011. Revenue per ton shipped was USD1,007 in the first quarter 2012, a 4% increase compared to the first quarter 2011, mainly as a result of higher prices.

The following table shows Ternium–s total consolidated net sales, shipments and revenue per ton for the first quarter 2012 and the first quarter 2011:

Sales of flat and long products in the North America Region were USD1.3 billion in the first quarter 2012, an increase of 7% versus the same period in 2011 mainly due to higher shipments and higher revenue per ton. Shipments in the region totaled 1.3 million tons during the first quarter 2012, or 4% higher than in the same period in 2011. Revenue per ton shipped in the region increased 2% to USD951 in the first quarter 2012 over the same quarter in 2011, mainly due to higher prices.

Flat and long product sales in the South & Central America Region were USD896.9 million during the first quarter 2012, relatively stable versus the same period in 2011 mainly as a result of higher revenue per ton partially offset by lower shipments. Shipments in the region totaled 815,300 tons during the first quarter 2012, or 6% lower than in the first quarter 2011. Revenue per ton shipped in the region was USD1,100 in the first quarter 2012, an increase of 7% compared to the same quarter in 2011, mainly due to higher prices.

Sales of other products totaled USD4.5 million during the first quarter 2012, USD27.6 million lower than the first quarter 2011, mainly as a result of lower iron ore sales.

was USD1.7 billion in the first quarter 2012, an increase of USD43.2 million, or 3%, compared to the first quarter 2011. This was due to a USD29.3 million, or 2%, increase in raw material costs and consumables used, reflecting a net increase in raw material costs, and a USD13.9 million, or 4%, increase in other costs, including a USD6.9 million increase in labor costs.

in the first quarter 2012 were USD189.8 million, or 8.7% of net sales, similar to the USD187.7 million, or 8.8% of net sales, recorded in the first quarter 2011.

in the first quarter 2012 was USD283.2 million, or 13.0% of net sales, compared to operating income of USD286.0 million, or 13.4% of net sales, in the first quarter 2011.

Operating income for the flat steel products segment was USD216.1 million in the first quarter 2012, relatively stable compared to the first quarter 2011, reflecting lower costs and net sales. Sales of flat products in the first quarter 2012 decreased 1% compared to the first quarter 2011, reflecting a 5% decrease in shipments and a 4% increase in revenue per ton shipped, mainly due to higher steel prices in Ternium–s main steel markets.

Operating cost decreased 1%, reflecting a 5% decrease in shipments and a 4% increase in operating cost per ton mainly from higher raw material and labor costs.

Operating income for the long steel products segment was USD68.5 million in the first quarter 2012, an increase of USD17.3 million compared to the first quarter 2011, reflecting higher sales and operating costs. Sales of long products in the first quarter 2012 increased 35% compared to the first quarter 2011, reflecting a 24% increase in shipments, mainly due to higher demand for steel products and a wider product range, and a 9% increase in revenue per ton shipped, mainly as a result of higher prices.

Operating cost increased 35%, reflecting a 24% increase in shipments and a 9% increase in operating cost per ton mainly from higher raw material costs, as well as higher labor costs.

in the first quarter 2012 was USD372.0 million, or 17.0% of net sales, compared with USD386.2 million, or 18.1% of net sales, in the first quarter 2011.

were a USD15.9 million loss in the first quarter 2012, compared with a USD64.7 million gain in the first quarter 2011.

During the first quarter 2012, Ternium–s net interest results totaled a loss of USD30.2 million, compared to a loss of USD8.8 million in the first quarter 2011, mainly reflecting increased financial debt.

Net foreign exchange result was a loss of USD0.7 million in the first quarter 2012 compared to a gain of USD70.4 million in the first quarter 2011. The first quarter 2011 gain was primarily due to the impact of the Mexican Peso–s 3.15% revaluation on Ternium–s Mexican subsidiary–s US dollar denominated debt. This non-cash result was offset by changes in Ternium–s net equity position in the currency translation adjustments line, as the value of Ternium Mexico–s US dollar denominated debt was not altered by the Mexican Peso–s fluctuation when stated in US dollars in Ternium–s consolidated financial statements. Prior to January 1, 2012, Ternium–s Mexican subsidiaries used the Mexican Peso as functional currency, their financial statements were prepared in Mexican Pesos and foreign exchange results were registered on their net non-Mexican Peso positions whenever the Mexican Peso revaluated or devaluated in relation to those other currencies.

Interest income on the Sidor financial asset was USD2.1 million in the first quarter 2012, compared to USD3.8 million in the first quarter 2011. These results are attributable to the Sidor financial asset in connection with the transfer of Sidor shares on May 7, 2009. The decrease reflects the reduction in the notional amount of the Sidor financial asset over time.

The change in fair value of derivative instruments included in net financial results in the first quarter 2012 was a USD16.8 million gain, compared with a USD1.8 million gain in the first quarter 2011. The gain in the first quarter 2012 was mainly related to certain derivative instruments entered into by Ternium–s Argentine subsidiary Siderar to compensate the interest rate charges derived from its Argentine Peso denominated financial debt.

in the first quarter 2012 was USD78.2 million, or 29% of income before income tax and non-controlling interest, compared with an income tax expense of USD111.2 million in the same period in 2011, or 31% of income before income tax and non-controlling interest.

was USD1.4 million, compared to USD3.7 million in the first quarter 2011. Equity in earnings of non-consolidated companies in the first quarter 2012 included a USD4 million loss related to Ternium–s acquisition of an equity stake in Usiminas, which is accounted for under the equity method.

in the first quarter 2012 was USD30.9 million compared to USD38.5 million in the same period in 2011, mainly due to a lower result attributable to non-controlling interest in Siderar.

Net cash provided by operating activities in the first quarter 2012 was USD287.0 million. Working capital increased USD40.7 million in the first quarter 2012 as a result of a USD45.6 million increase in inventory, an aggregate USD29.0 million increase in trade and other receivables and a USD11.7 million decrease in tax liabilities, partially offset by an aggregate USD45.6 million increase in accounts payable and other liabilities. Inventories increased in the first quarter 2012 reflecting higher volume, partially offset by lower costs.

Capital expenditures in the first quarter 2012 were USD176.3 million. Ternium–s ongoing projects included, among others, in Mexico the construction of a greenfield facility for the manufacture of cold rolled and galvanized steel products and the development of mining activities, and, in Argentina, the investment in new equipment and enhancements in the steel shop, repairs and enhancements at the coking area, the expansion and enhancements of the hot strip mill, and the expansion of a galvanizing line.

In the first quarter 2012, Ternium had free cash flow of USD110.8 million(6). In addition, the company acquired an equity stake in Usiminas– control group for USD2.2 billion. Ternium–s net proceeds from borrowings in the first quarter 2012 were USD528.8 million, mainly due to a USD700.0 million syndicated term loan obtained to finance Ternium–s acquisition of a stake in Usiminas and net proceeds of short-term debt, partially offset by the scheduled repayments of Ternium Mexico–s outstanding debt. As of March 31, 2012, Ternium–s net debt position was USD1.7(7) billion.

Some of the statements contained in this press release are “forward-looking statements”. Forward-looking statements are based on management–s current views and assumptions and involve known and unknown risks that could cause actual results, performance or events to differ materially from those expressed or implied by those statements. These risks include but are not limited to risks arising from uncertainties as to gross domestic product, related market demand, global production capacity, tariffs, cyclicality in the industries that purchase steel products and other factors beyond Ternium–s control.

Ternium is a leading steel company in Latin America, manufacturing and processing a wide range of flat and long steel products for customers active in the construction, home appliances, capital goods, container, food, energy and automotive industries. With its principal operations in Mexico and Argentina, Ternium serves markets in the Americas through its integrated manufacturing system and extensive distribution network. The Company has an annual production capacity of approximately 10.8 million tons of finished steel products. More information about Ternium is available at .

(1) Ternium changed prospectively the functional currency of its Mexican subsidiaries to the US dollar, effective as of January 1, 2012. For all periods prior to December 31, 2011, the functional currency for the Company–s Mexican subsidiaries was the Mexican peso.
(2) Certain comparative amounts have been reclassified to conform to the deconsolidation of Peña Colorada, effective as of January 1, 2012. Peña Colorada was proportionally consolidated until December 31, 2011.
(3) EBITDA in the first quarter 2012 equals operating income of USD283.2 million adjusted to exclude depreciation and amortization of USD88.8 million.
(4) Each American Depositary Share (ADS) represents 10 shares of Ternium–s common stock. Results are based on a weighted average number of shares of common stock outstanding (net of treasury shares) of 1,963,076,776 in the fourth quarter 2011 and first quarter 2012, and 1,984,373,072 in the first quarter 2011.
(5) Flat and long steel products operating cost per ton is equal to flat and long steel products cost of sales plus flat and long steel products SG&A, divided by shipments.
(6) Free cash flow in first quarter 2012 equals net cash provided by operating activities of USD287.0 million less capital expenditures of USD176.3 million.
(7) Net debt position at March 31, 2012 equals borrowings of USD2.5 billion less cash and equivalents plus other investments of USD0.9 billion.

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