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Brush Engineered Materials Inc. Reports Sales Up 39% and an EPS of $0.35 for the Second Quarter of 2006; Company Raises the Outlook for the Year

07/27/2006

CLEVELAND, Jul 27, 2006 (BUSINESS WIRE) -- Brush Engineered Materials Inc. (NYSE:BW) today reported second quarter sales of $187.1 million, up $52.4 million or 39% compared to the second quarter of 2005. Net income for the second quarter was $7.0 million and diluted earnings per share was $0.35, up 26% compared to net income of $5.5 million and earnings per share of $0.29 for the second quarter of 2005. Sales and earnings were at the high end of the increased expectations for the quarter that were announced on July 11, 2006.

The strong sales growth in the second quarter continued to be driven by a combination of increased demand from the Company's major markets, especially from the consumer electronics related markets, added sales from acquisitions made subsequent to the first quarter of the prior year and higher metal prices. Demand in the quarter was strong in the magnetic data storage, telecommunications and computer, and industrial component market segments. The growth was also driven in part by solid performance from new product applications in the magnetic data storage, wireless photonics, handset, semiconductor, oil and gas, heavy equipment and aerospace markets. The 2005 and 2006 acquisitions resulted in an additional $8.2 million of sales in the quarter. Approximately 45% or $23.0 million of the year-over-year sales increase in the quarter was related to higher precious and base metal prices. Sales growth net of metal prices was approximately 22%. The second quarter was a record sales quarter and the fourteenth consecutive quarter where sales were higher than the comparable quarter of the prior year.

Gross margin was 21.3% in the quarter, an improvement of approximately 1.0 point compared to the first quarter 2006 gross margin, and an improvement of approximately 2.0 points compared to the fourth quarter of 2005. The improvement in gross margin is driven by the higher sales volume, profit contribution from the recent acquisitions and operating efficiencies. While gross margin improved, earnings during the quarter continued to be negatively impacted compared to the prior year by higher base metal prices, primarily copper. While the portion of sales of our copper-based materials that include a copper price pass through continued to increase during the quarter, the Company was unable to pass through approximately $2.4 million of the higher copper costs during the quarter. This negatively impacted gross margin percent by 1.3 points.

Income before income taxes was $10.2 million, up $4.4 million or approximately 76% compared to the same period of last year. A 31.5% tax rate was applied to the second quarter income before income taxes versus 4.3% in the second quarter of 2005. The major difference between the two rates is that in 2005 the domestic federal tax expense was offset by the reversal of a portion of the Company's deferred tax asset valuation allowance. Therefore, the second quarter 2006 earnings per share improvement of $0.06 per share is negatively affected by approximately $0.08 per share due to the prior year having the lower effective rate.

For the first six months of the year sales were $354.8 million, up 34% compared to the same period of the prior year. Sales growth net of metal prices was approximately 22%. The first half net income was $12.2 million or $0.62 diluted per share, up $2.4 million compared to net income of $9.8 million or $0.51 diluted per share for the first half of 2005. A 31.7% tax rate was applied to the first six months' income before income taxes versus 7.2% for the same period last year negatively affecting earnings per share by approximately $0.13 due to the prior year lower effective rate. On a pre-tax basis, year-to-date earnings are $17.9 million compared to $10.6 million in the prior year, an increase of 69%.

BUSINESS SEGMENT REPORTING

Microelectronics Group

The Microelectronics Group includes Williams Advanced Materials Inc. (WAM) and Electronic Products.

The Microelectronics Group's sales for the second quarter of 2006 were $90.4 million, 61% above second quarter 2005 sales of $56.1 million. Sales for the first six months of 2006 were $171.9 million, 61% above 2005 first half sales of $107.0 million. Operating profit for the second quarter was $9.1 million, 90% above the second quarter of 2005. Operating profit year to date was $17.9 million, up $9.4 million or more than double the first half 2005 operating profit of $8.5 million.

WAM's 2006 second quarter sales were $82.9 million, 66% above second quarter 2005 sales of $49.8 million. WAM's sales for the first half were $158.3 million, 68% above the same period last year. Approximately 45% of the growth in the second quarter and 33% of the growth year to date is due to higher precious metal prices which are passed through to customers. The remainder of sales growth in the second quarter and the first half of 2006 is due to continued strong demand and new product applications in magnetic data storage, wireless handset, photonics and semiconductor markets as well as added sales from acquisitions. Subsequent to the first quarter of 2005, WAM acquired OMC Scientific Holdings Limited, Thin Film Technology, Inc. and CERAC, incorporated. These three acquisitions added $8.2 million or 25% of WAM's sales growth in the second quarter and $17.0 million or 26% of the growth in the first half of 2006 versus the same periods last year. WAM continues to make progress on expanding its geographic reach in Europe and Asia.

Electronic Products' second quarter sales were $7.5 million and first half sales were $13.6 million, up 19% and 5%, respectively, as compared to the second quarter and first half of 2005.

Metal Systems Group

The Metal Systems Group consists of Alloy Products, Technical Materials, Inc. (TMI), Beryllium Products and Brush Resources Inc.

The Metal Systems Group's second quarter sales were $96.7 million, 23% higher than second quarter 2005 sales of $78.5 million. Year-to-date sales of $182.9 million were 16% higher than sales of $158.0 million for the prior year.

The Metal Systems Group had a second quarter operating profit of $2.6 million, down 26% from the second quarter of 2005. The operating profit for the first half of 2006 was $4.6 million versus $6.1 million for the first half of 2005. Operating profit for the second quarter and the first half as compared to the same periods last year was negatively affected by higher base metal costs and SG&A expenses.

Alloy Products' 2006 second quarter sales of $69.0 million and first half sales of $129.3 million were up 35% and 25%, respectively, as compared to second quarter sales of $51.1 million and first half sales of $103.7 million for 2005. A portion of the increase in Alloy Products' sales was due to higher copper prices while Alloy's margins were reduced, as all of the higher cost could not be passed through. However, Alloy continues to make progress to increase the portion of its sales that include the metal price pass through. Over 40% of the Alloy Products' sales growth in the first half was from strong demand in Asia. Strip form products sales grew 27% in the second quarter and 19% for the first six months of the year compared to the prior year particularly due to strong demand from the telecommunications handset market segment and automotive electronics. Bulk form product sales were up 46% in the second quarter and 35% year-to-date 2006. Alloy bulk products continues to benefit from the acceptance of its new products, particularly, ToughMet(R), which grew 56% in the second quarter and 50% in the first half of the year. Key ToughMet applications include instrumentation housing for oil and gas product applications and bushings and bearings in heavy equipment and aircraft. Although order entry has been strong, sales to the automotive, telecommunications and computer markets are expected to be affected by the normal third quarter domestic and European seasonal factors which in turn will be partially offset by new product growth.

TMI's second quarter sales of $18.0 million were up 44% compared to the second quarter of 2005. Sales of $35.9 million for the first half of 2006 were up 42% compared to the first half of 2005. The stronger sales growth in the second quarter and the first half has been fueled by strong demand from computer and telecommunications and the automotive electronics markets. New product growth, including disk drive arms for computers and energy and medical product applications, has contributed to TMI's strong growth throughout the first half of the year.

Beryllium Products' second quarter sales were $9.7 million and first half sales were $17.7 million, down 17% and 32%, respectively, compared to the same periods of last year. The decline in sales during the second quarter and first half were a result of the absence of sales of optical mirror materials for NASA's James Webb Space Telescope. These materials were delivered under a material supply contract that was substantially completed in the second quarter of 2005. Sales attributed to the Telescope project were $2.6 million lower in the second quarter 2006 and $8.6 million lower in the first half of 2006 as compared to the same periods of 2005. Beryllium Products' sales in its other product lines were up 9% in the second quarter and 3% for the first six months versus the same periods in 2005. It is anticipated that sales related to defense will pick up in the second half of this year.

Brush Resources supplies material input to businesses in the Metal Systems Segment as well as to one external customer. There were no external sales in the first half of 2006 versus $3.2 million in the second quarter of 2005. It is anticipated that there will be external sales during the second half totaling slightly less than the 2005 external annual sales.

OUTLOOK

Most of our markets have been stronger than expected through the first two quarters of the year and we continue to make good progress with our new products and our efforts to penetrate new markets, both domestically and internationally. We are also making good progress with our initiatives to improve margins and our acquisitions are adding to the growth in profits.

These positive factors are expected to continue throughout the third quarter and will help to cushion the effect of the normal seasonal factors that usually result in lower revenues in the third and fourth quarters of the year relative to the first and second quarters. At this time, we expect sales for the third quarter to be in the range of $170.0 to $180.0 million, up approximately 25% to 33% compared to the same quarter of the prior year. Earnings are expected to be in the range of $0.23 to $0.28 per share.

While we are seeing some overall seasonal softening of demand in certain segments of our markets and our markets are subject to unpredictable short-term effects on demand due to inventory swings, we are optimistic about the balance of the year.

Assuming no change in the factors noted above and no significant change in overall market conditions, whether driven by macro economic conditions or the uncertainties caused by the conflict in the Mideast, we are raising our outlook for the year. At this time, we expect sales for the year to be in the range of $690.0 to $710.0 million, up approximately 28% to 31%. Earnings for the year are now expected to be in the range of $1.09 to $1.17 compared to the previous estimate of $0.95 to $1.10 per share.

CHAIRMAN'S COMMENTS

Commenting on the results, Dick Hipple, Chairman, President and CEO, stated, "I am pleased to report the record sales quarter and the substantial improvement in earnings for the second quarter. We continue to be encouraged with the acceptance of our new products in the marketplace, international growth and opportunity, progress on operational improvements and our success with niche acquisitions. We look forward to the continued progress for the remainder of the year."

CONFERENCE CALL

Brush Engineered Materials will conduct a teleconference in conjunction with today's release. The teleconference begins at 2:00 p.m. Eastern Time, July 27, 2006. The conference call will be available via webcast through the Company's website at www.beminc.com or through www.InvestorCalendar.com. By phone please dial (877) 407-0782, callers outside the U.S. can dial (201) 689-8567.

FORWARD-LOOKING STATEMENTS

Portions of the narrative set forth in this document that are not statements of historical or current facts are forward-looking statements. Our actual future performance may materially differ from that contemplated by the forward-looking statements as a result of a variety of factors. These factors include, in addition to those mentioned herein:

-- The global and domestic economies;

-- The condition of the markets which we serve, whether defined geographically or by segment, with the major market segments being telecommunications and computer, magnetic and optical data storage, aerospace and defense, automotive electronics, industrial components and appliance;

-- Changes in product mix and the financial condition of customers;

-- Actual sales, operating rates and margins for the remainder of 2006;

-- Our success in developing and introducing new products and applications;

-- Our success in integrating newly acquired businesses;

-- Our success in implementing our strategic plans and the timely and successful completion of any capital projects;

-- The availability of adequate lines of credit and the associated interest rates;

-- Other financial factors, including cost and availability of materials, tax rates, exchange rates, pension and other employee benefit costs, energy costs, regulatory compliance costs, and the cost and availability of insurance;

-- The uncertainties related to the impact of war and terrorist activities;

-- Changes in government regulatory requirements and the enactment of new legislation that impacts our obligations; and

-- The conclusion of pending litigation matters in accordance with our expectation that there will be no material adverse effects.

Brush Engineered Materials Inc., commemorating its 75th year in 2006, is headquartered in Cleveland, Ohio. The Company, through its wholly-owned subsidiaries, supplies worldwide markets with beryllium products, alloy products, electronic products, precious metal products, and engineered material systems.

                    Brush Engineered Materials Inc.

                          Digest of Earnings

                             June 30, 2006


                                                2006          2005
                                           ------------- -------------

Second Quarter

   Net Sales                               $187,078,000  $134,651,000

   Net Income                              $  6,968,000  $  5,530,000

   Share Earnings - Basic                  $       0.36  $       0.29

   Average Shares - Basic                    19,593,000    19,224,000

   Share Earnings - Diluted                $       0.35  $       0.29

   Average Shares - Diluted                  19,865,000    19,352,000


Year-to-date

   Net Sales                               $354,801,000  $265,023,000

   Net Income                              $ 12,195,000  $  9,817,000

   Share Earnings - Basic                  $       0.63  $       0.51

   Average Shares - Basic                    19,428,000    19,211,000

   Share Earnings - Diluted                $       0.62  $       0.51

   Average Shares - Diluted                  19,680,000    19,374,000



Consolidated Balance Sheets
(Unaudited)

                                                    June 30,  Dec. 31,
(Dollars in thousands)                                2006      2005
----------------------------------------------------------------------
Assets
Current assets
   Cash and cash equivalents                       $ 12,591  $ 10,642
   Accounts receivable                               87,586    69,938
   Inventories                                      131,904   104,060
   Prepaid expenses                                  18,500    14,417
   Deferred income taxes                              1,137     1,118
                                                   --------- ---------
        Total current assets                        251,718   200,175

Other assets                                         18,256     8,252
Related-party notes receivable                           98       358
Long-term deferred income taxes                           -     4,109

Property, plant and equipment                       556,224   540,420
   Less allowances for depreciation,
     depletion and impairment                       377,005   363,358
                                                   --------- ---------
                                                    179,219   177,062

Goodwill                                             15,369    12,746
                                                   --------- ---------
                                                   $464,660  $402,702
                                                   ========= =========


Liabilities and Shareholders' Equity
Current liabilities
   Short-term debt                                 $ 24,798  $ 23,634
   Current portion of long-term debt                    632       636
   Accounts payable                                  23,546    20,872
   Other liabilities and accrued items               45,208    38,522
   Unearned revenue                                   1,174       254
   Income taxes                                         755       726
                                                   --------- ---------
        Total current liabilities                    96,113    84,644

Other long-term liabilities                           7,761     8,202
Retirement and post-employment benefits              68,023    65,290
Deferred income taxes                                 1,296       172
Long-term debt                                       53,882    32,916

Shareholders' equity                                237,585   211,478
                                                   --------- ---------
                                                   $464,660  $402,702
                                                   ========= =========

See notes to consolidated financial statements.



Consolidated Statements of Income
(Unaudited)


(Dollars in
 thousands except
 share and per       Second Quarter Ended        First Half Ended
 share               June 30,     July 1,      June 30,     July 1,
 amounts)             2006         2005         2006         2005
----------------------------------------------------------------------

Net sales          $   187,078  $   134,651  $   354,801  $   265,023
  Cost of sales        147,259      105,545      280,839      207,340
                   ------------ ------------ ------------ ------------
Gross margin            39,819       29,106       73,962       57,683
  Selling, general
   and
   administrative
   expense              27,194       18,933       51,103       37,634
  Research and
   development
   expense                 954        1,295        2,035        2,536
  Other-net                377        1,453          702        3,664
                   ------------ ------------ ------------ ------------
Operating profit        11,294        7,425       20,122       13,849
  Interest
   expense               1,125        1,646        2,267        3,268
                   ------------ ------------ ------------ ------------
Income before
 income taxes           10,169        5,779       17,855       10,581

  Income taxes           3,201          249        5,660          764
                   ------------ ------------ ------------ ------------

Net income         $     6,968  $     5,530  $    12,195  $     9,817
                   ============ ============ ============ ============

Per share of
 common stock:
 basic             $      0.36  $      0.29  $      0.63  $      0.51

Weighted average
 number of common
 shares
 outstanding        19,593,000   19,224,000   19,428,000   19,211,000


Per share of
 common stock:
 diluted           $      0.35  $      0.29  $      0.62  $      0.51

Weighted average
 number of common
 shares
 outstanding        19,865,000   19,352,000   19,680,000   19,374,000

See notes to consolidated financial statements.



Consolidated Statements of Cash Flows
(Unaudited)
                                             First Half Ended
                                        June 30,          July 1,
(Dollars in thousands)                   2006              2005
----------------------------------------------------------------------

Net income                          $         12,195  $         9,817
Adjustments to reconcile
 net income to net cash
 provided from
 (used in) operating activities:
  Depreciation, depletion and
   amortization                               11,818           10,680
  Amortization of deferred
   financing costs in
   interest expense                              301              579
  Derivative financial instrument
   ineffectiveness                              (426)             (94)
  Stock-based compensation expense               255              -
  Decrease (increase) in accounts
   receivable                                (13,443)          (8,785)
  Decrease (increase) in inventory           (22,190)          (7,541)
  Decrease (increase) in prepaid
   and other current assets                   (2,972)           1,359
  Decrease (increase) in deferred
   income taxes                                4,383              -
  Increase (decrease) in accounts
   payable and accrued expenses                4,761           (7,894)
  Increase (decrease) in unearned
   revenue                                       920           (7,789)
  Increase (decrease) in interest
   and taxes payable                             773           (1,969)
  Increase (decrease) in other
   long-term liabilities                       2,162            1,348
  Other - net                                  6,579              984
                                    ----------------- ----------------
        Net cash provided from
         (used in) operating
         activities                            5,116           (9,305)


Cash flows from investing
 activities:
  Payments for purchase of
   property, plant and
   equipment                                  (5,978)          (4,860)
  Payments for mine development                  (46)             -
  Purchase of equipment previously
   held under operating lease                    -               (448)
  Payments for purchase of
   business net of cash
   received                                  (25,694)          (3,982)
  Proceeds from sale of property,
   plant and equipment                           -                 45
  Other investments - net                         33              (11)
                                    ----------------- ----------------
        Net cash used in investing
         activities                          (31,685)          (9,256)

Cash flows from financing
 activities:
  Proceeds from issuance/
   (repayment) of short-
   term debt                                     864             (673)
  Proceeds from issuance of
   long-term debt                             26,000              -
  Repayment of long-term debt                 (5,033)         (18,607)
  Issuance of common stock under
   stock option plans                          6,960              364
                                    ----------------- ----------------
        Net cash provided from
         (used in) financing
         activities                           28,791          (18,916)
Effects of exchange rate changes                (273)            (960)
                                    ----------------- ----------------
        Net change in cash and
         cash equivalents                      1,949          (38,437)
        Cash and cash equivalents
         at beginning of period               10,642           49,643
                                    ----------------- ----------------
        Cash and cash equivalents
         at end of period           $         12,591  $        11,206
                                    ================= ================

See notes to consolidated financial statements.



Notes to Consolidated Financial Statements
(Unaudited)


Note A - Accounting Policies

In management's opinion, the accompanying consolidated financial
statements contain all adjustments necessary to present fairly the
financial position as of June 30, 2006 and December 31, 2005 and the
results of operations for the second quarter and first half ended
June 30, 2006 and July 1, 2005.  All of the adjustments were of a
normal and recurring nature.


Note B - Inventories


                                                    June 30,  Dec. 31,
(Dollars in thousands)                                2006      2005
----------------------------------------------------------------------

Principally average cost:
  Raw materials and supplies                       $ 28,539  $ 24,050
  Work in process                                   109,179    88,480
  Finished goods                                     45,412    30,553
                                                   --------- ---------
     Gross inventories                              183,130   143,083

Excess of average cost over LIFO inventory value     51,226    39,023
                                                   --------- ---------
   Net inventories                                 $131,904  $104,060
                                                   ========= =========


Note C - Pensions and Other Post-retirement Benefits


                            Pension Benefits        Other Benefits
                          ---------------------  ---------------------
                           Second Quarter Ended   Second Quarter Ended
                           June 30,     July 1,    June 30,    July 1,
(Dollars in thousands)       2006        2005       2006        2005
                          ----------   --------  ------------  -------


Components of net
 periodic benefit
 cost

Service cost              $   1,254    $ 1,206   $        74   $   64
Interest cost                 1,743      1,398           475      493
Expected return on plan
 assets                      (2,079)    (2,205)          -        -
Amortization of prior
 service cost                  (178)      (484)           (9)     (15)
Amortization of net
 loss/(gain)                    516        425           -        (90)
                          ----------   --------  ------------  -------
Net periodic benefit cost   $ 1,256    $   340   $       540   $  452
                          ==========   ========  ============  =======

                            Pension Benefits        Other Benefits
                          ---------------------  ---------------------
                            First Half Ended       First Half Ended
                           June 30,     July 1,    June 30,    July 1,
(Dollars in thousands)       2006        2005       2006        2005
                          ----------   --------  ------------  -------

Components of net
 periodic benefit
 cost

Service cost              $   2,507    $ 2,374   $       148   $  150
Interest cost                 3,485      3,231           951    1,122
Expected return on plan
 assets                      (4,157)    (4,377)          -        -
Amortization of prior
 service cost                  (356)      (337)          (18)     (43)
Amortization of net
 loss/(gain)                  1,033        642           -        -
                          ----------   --------  ------------  -------
Net periodic benefit cost $   2,512    $ 1,533   $     1,081   $1,229
                          ==========   ========  ============  =======


The Company amended its domestic defined benefit pension plan
effective in the second quarter 2005. The amendment revised the
pension benefit payout formula for the majority of the plan
participants and various other aspects of the plan as well. The
amendment was deemed to be a significant event and therefore the plan
assets, liabilities and net periodic cost were remeasured in
accordance with Statement No. 87, "Employers' Accounting for
Pensions". As part of the remeasurement process, management reviewed
the key valuation assumptions and made adjustments as warranted.
As a result of the remeasurement, the prior service cost asset of
$5.0 million, previously recorded in other assets on the consolidated
balance sheet, was charged off against other comprehensive income, a
component of shareholders' equity. The minimum pension liability,
which is included in retirement and post-employment benefits on the
consolidated balance sheet, increased $6.1 million as a result of the
remeasurement, primarily due to the lower discount rate and the change
in asset values. The increase to the minimum pension liability was
also charged against other comprehensive income.



Notes to Consolidated Financial Statements
(Unaudited)


Note D - Comprehensive Income (Loss)

The reconciliation between net income and comprehensive income (loss)
for the second quarter and first half ended June 30, 2006 and
July 1, 2005 is as follows:


                               Second Quarter Ended  First Half Ended
                               June 30,   July 1,   June 30,  July 1,
(Dollars in  thousands)          2006      2005       2006      2005
----------------------------------------------------------------------

Net income                    $  6,968  $    5,530  $12,195  $  9,817

Cumulative translation
 adjustment                        383        (123)     490      (997)

Change in the fair value of
 derivative
 financial instruments           4,319       2,389    5,765     5,649

Minimum pension liability          -       (11,138)     -     (11,138)
                              --------- ----------- -------- ---------

Comprehensive income (loss)   $ 11,670  $   (3,342) $18,450  $  3,331
                              ========= =========== ======== =========


The $11.1 million charge to comprehensive loss in the second quarter
2005 for the minimum pension liability resulted from the remeasurement
of the domestic defined benefit pension plan as described in Note C to
the Consolidated Financial Statements.


Note E - Segment Reporting


(Dollars in           Metal      Micro-     Total     All
thousands)           Systems  Electronics  Segments  Other     Total
----------------------------------------------------------------------
Second Quarter 2006
--------------------
Revenues from
 external
 customers          $ 96,684  $   90,394  $187,078  $   -    $187,078

Intersegment
 revenues              1,102         737     1,839      -       1,839

Operating profit
 (loss)                2,562       9,144    11,706     (412)   11,294


Second Quarter 2005
--------------------
Revenues from
 external
 customers          $ 78,503  $   56,148  $134,651  $   -    $134,651

Intersegment
 revenues                630         543     1,173      -       1,173

Operating profit
 (loss)                3,490       4,766     8,256     (831)    7,425


First Half 2006
--------------------
Revenues from
 external
 customers          $182,893  $  171,908  $354,801  $   -    $354,801

Intersegment
 revenues              2,040       1,368     3,408      -       3,408

Operating profit
 (loss)                4,600      17,887    22,487   (2,365)   20,122


First Half 2005
--------------------
Revenues from
 external
 customers          $157,984  $  107,039  $265,023  $   -    $265,023

Intersegment
 revenues              1,221         773     1,994      -       1,994

Operating profit
 (loss)                6,108       8,462    14,570     (721)   13,849

SOURCE: Brush Engineered Materials Inc.

Brush Engineered Materials Inc.
Michael C. Hasychak, 216-383-6823 (Investors)
Patrick S. Carpenter, 216-383-6835 (Media)
http://www.beminc.com

Copyright Business Wire 2006

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