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Brush Engineered Materials Inc. Reports First Quarter Results

04/24/2008

CLEVELAND, Apr 24, 2008 (BUSINESS WIRE) -- Brush Engineered Materials Inc. (NYSE:BW) today reported operating results for the first quarter of 2008 that were in line with the Company's expectations and consistent with the previously provided guidance for the full year.

Sales for the first quarter of 2008 were $226.3 million and net income was $4.6 million or $0.22 per share diluted. Expected softer demand for the Company's materials, in particular from the media market, reduced sales and profits as compared to the prior year. The first quarter sales and profits were also negatively affected by an accounts receivable correction related to the prior year, a change in a deferred tax asset valuation and non-recurring purchase accounting costs. These factors resulted in charges that negatively affected reported sales by $2.6 million and reported earnings by $0.13 per share in the quarter. Excluding the above non-recurring items, the operating run rate for the quarter was $0.35 per share.

First quarter 2007 sales were $250.3 million. The largest factor in the $24.0 million decline in first quarter 2008 sales compared to the prior year is the previously disclosed and expected decline in the sale of ruthenium-based materials for the media market. In addition, program delays in the Beryllium and Beryllium Composites segment and, as expected, lower shipments of cell phone handset materials to a Specialty Engineered Alloys' customer contributed to the lower sales compared to the prior year. Helping to offset some of the impact of these factors was stronger demand from the cell phone handset market for the Company's Advanced Material Technologies and Services' products and stronger demand for the Engineered Materials Systems' disk drive arm products.

First quarter 2007 net income was $23.1 million or $1.12 per share diluted. Earnings comparisons to the prior year are affected by the non-recurring benefit of approximately $0.52 a share related to the sale of low cost ruthenium inventory reported in the prior year. In addition, the prior-year first quarter earnings benefitted from approximately $62.0 million of sales to the media market, the majority of which was ruthenium-based materials for perpendicular media applications. The Company had limited sales to this market during the first quarter of 2008 primarily due to the re-qualification of products for this application.

OUTLOOK

The Company is affirming the previously provided guidance for the year. The Company, at this time, still expects the sales growth rate for the full year 2008 to exceed 10%, and still expects earnings to be as much as 30% above the prior-year operating run rate, and thus in the range of $1.80 to $2.30 per share. This, of course, assumes that a significant macro-economic downturn does not develop.

As previously communicated, the Company expected first quarter shipments to the media market to be weak. In addition, demand from specific customers and for applications served by Specialty Engineered Alloys was expected to be, and, in fact, was below last year's levels due to the very strong order pattern that was occurring then. Also, sales from specific customers and applications served by Beryllium and Beryllium Composites were weaker than expected due to several program delays. In magnetic media, or hard disk drives, the need to re-qualify materials for customers to support their conversion to perpendicular media technology was expected to, and did, in fact, lead to lower sales volumes. In the media market, conditions strengthened as the first quarter developed and as re-qualifications of ruthenium-based products and qualifications of new materials for other perpendicular media layers progressed. As a result, the Company is seeing stronger demand as the second quarter begins and expects to resume higher shipments of perpendicular media materials in the second quarter.

Helping to offset the impact of the weaker sales levels into the markets noted above was stronger demand from the cell phone handset market for Advanced Materials Technologies and Services' products, as well as stronger demand for the Company's products from the medical, oil and gas, heavy equipment and other industrial markets. Conditions in these markets also strengthened as the first quarter progressed and backlogs climbed.

Based on the above, the Company is encouraged about the operating outlook for the balance of the year and, at this time, expects to show significant quarter over quarter improvement in operating earnings as the year progresses.

It is important to continue to reiterate though that the Company's sales and earnings estimates are subject to significant variability. Metal price changes, metal supply conditions, fluctuations in demand levels driven by such factors as customer inventory swings, product qualifications rates, and new product ramp up rates in critical markets such as the media market can and have had a significant effect on actual results. The outlook for the year is based on the Company's best estimates at this time and is subject to significant fluctuations due to these as well as other factors.

ACQUISITION

In the first quarter of 2008 the Company completed the purchase of the assets of Techni-Met, Inc. of Windsor, Connecticut for $87.4 million. Techni-Met manufactures a wide range of products for high-end applications in advanced technology industries, including supporting downstream customers in developing more accurate diagnostic devices for diabetes management. This acquisition provides a strong platform for future growth opportunities targeted for the medical market. Techni-Met's capabilities include technology which may be leveraged with the Company's other existing technologies to provide additional opportunities in other markets. Techni-Met provided an immediate benefit to sales and profitability in the first quarter of 2008.

BUSINESS SEGMENT REPORTING

Advanced Material Technologies and Services

The Advanced Material Technologies and Services' segment sales for the first quarter of 2008 were $120.7 million compared to $143.7 million for the first quarter of the prior year. The sales reduction was driven primarily by lower sales to the media market.

Operating profit for the first quarter was $5.3 million versus $32.0 million for the same period last year. The non-recurring benefit related to the sale of the lower cost ruthenium reported in the prior year affects the operating profit comparison to the prior year by approximately $16.9 million. The accounts receivable correction noted above also negatively affected 2008 first quarter sales and profits in this segment by $2.6 million. In addition profits were negatively impacted by the lower media sales.

The decline in sales for the first quarter 2008 primarily was due to lower sales of the ruthenium-based materials for the perpendicular media market. This factor led to a $56.8 million reduction in sales compared to the prior year. Metal price increases partially offset this factor in the quarter. The segment had experienced very strong perpendicular media demand in the first quarter of 2007 as the industry initially ramped up its use of ruthenium-based materials for the conversion from longitudinal to perpendicular magnetic recording technology. During the fourth quarter of 2007, a specification change by a major customer resulted in the need to re-qualify the ruthenium-based materials and delay the qualification process for the oxide and soft underlayer materials for this market. Although re-qualifications progressed more slowly than anticipated, good progress is being made and it is anticipated at this time that media sales will steadily increase throughout the balance of 2008.

Sales in the first quarter of 2008 for vapor deposition and other materials for handsets and for photonics including LED applications for traditional lighting, automotive, medical and back lighting for LCD televisions and wireless product applications were significantly stronger than the first quarter of 2007. The acquisition of Techni-Met contributed to the growth in medical market sales for the quarter. In addition, orders for precision optics applications using our Visi-Lid(TM) products increased in the quarter.

Specialty Engineered Alloys

Specialty Engineered Alloys' sales for the first quarter were $71.3 million, up slightly compared to the first quarter 2007 sales of $70.4 million. Operating profit for the first quarter was $0.7 million, compared to $5.3 million for the prior year.

The increase in sales is due primarily to higher selling prices and the pass through of higher base metal prices. Shipment volumes in the first quarter of 2008 were actually slightly lower than the volumes in the first quarter of 2007. The aerospace, oil and gas and heavy equipment markets were strong throughout the quarter benefitting from lean customer inventories in the distribution channel and the lower value of the dollar. It is anticipated that these markets will remain strong through the end of 2008. Shipments to the wireless handset market remained weak during the first quarter 2008 due to significantly lower demand from a major customer. Efforts are well underway to expand the customer base for the wireless handset market. The order book strengthened throughout the quarter and we look forward to an improved second quarter.

Operating profit in the quarter was negatively impacted by the lower handset shipments, an unfavorable change in the product mix and lower volume.

Beryllium and Beryllium Composites

Beryllium and Beryllium Composites' sales for the first quarter of 2008 was $13.4 million compared to $15.2 million for the first quarter of 2007. Operating profit for the first quarter was $0.2 million versus $2.1 million for the same period of the prior year.

The decline in sales is primarily due to specific defense programs that were pushed out or delayed until later in the year, and an inventory correction in the x-ray window business. However, with current booking levels, it is anticipated that defense sales will improve over the balance of 2008.

Operating profit was negatively impacted by the lower sales volume.

Engineered Material Systems

Engineered Material Systems' sales for the first quarter of 2008 were $17.7 million compared to $16.7 million for the same period last year. Operating profit in the quarter was $1.4 million compared to an operating profit of $0.6 million in the first quarter of 2007.

The sales increase is largely due to higher sales of materials for disk drive arms. This strength should continue to improve throughout the year. In addition, automotive sales for this segment were stronger than expected in the quarter, and are being helped by additional European sales.

The higher sales volume contributed to the improved margins. The segment also experienced yield and productivity improvements during the quarter from the implementation of a new high technology machining center at its Lincoln, Rhode Island manufacturing facility.

CHAIRMAN'S COMMENTS

Commenting on the results, Dick Hipple, Chairman, President and CEO, stated, "While I am disappointed in the first quarter results, especially the slower than anticipated progress in the qualification process for the perpendicular magnetic media materials, I am encouraged by the progress that has been made as well as our ability to introduce new innovative material solutions for this market. I am also encouraged with the continued growth and demand for our industrial materials for the aerospace, oil and gas, and heavy equipment markets. Also, we believe our pricing and productivity initiatives will help offset increasing cost pressures. We remain committed to profitably growing this Company and creating value for our shareholders."

CONFERENCE CALL

Brush Engineered Materials' quarterly earnings conference call will be held today at 10:00 a.m. Eastern Time. 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) 407-8033, callers outside the U.S. can dial (201) 689-8033.

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, data storage, aerospace and defense, automotive electronics, industrial components, appliance and medical;

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

-- Actual sales, operating rates and margins for the year 2008;

-- Our success in developing and introducing new products and new product ramp up rates, especially in the media market;

-- Our success in passing through the costs of raw materials to customers or otherwise mitigating fluctuating prices for those materials, including the impact of fluctuating inventory values;

-- Our success in integrating newly acquired businesses, including the recent acquisition of the assets of Techni-Met, Inc.;

-- 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 raw materials (both base and precious metal), tax rates, interest rates, metal financing fees, exchange rates, pension and other employee benefit costs, energy costs, regulatory compliance costs, the cost and availability of insurance, and the impact of the Company's stock price on the cost of incentive and deferred compensation plans;

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

-- Changes in government regulatory requirements and the enactment of new legislation that may impact 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. 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

                            March 28, 2008


                                                 2008         2007
                                             ------------ ------------

First Quarter

   Net Sales                                 $226,347,000 $250,314,000

   Net Income                                  $4,596,000  $23,114,000

   Share Earnings - Basic                           $0.23        $1.15

   Average Shares - Basic                      20,389,000   20,153,000

   Share Earnings - Diluted                         $0.22        $1.12

   Average Shares - Diluted                    20,583,000   20,613,000

Consolidated Balance Sheets
(Unaudited)

                                                     Mar. 28, Dec. 31,
(Dollars in thousands)                                 2008     2007
----------------------------------------------------------------------
Assets
Current assets
   Cash and cash equivalents                         $ 12,270 $ 31,730
   Accounts receivable                                113,930   97,424
   Other receivables                                        -   11,263
   Inventories                                        175,823  165,189
   Prepaid expenses                                    20,137   17,723
   Deferred income taxes                                6,178    6,107
                                                     -------- --------
        Total current assets                          328,338  329,436

Other assets                                           33,574   11,804
Related-party notes receivable                             98       98
Long-term deferred income taxes                             -    1,139

Property, plant and equipment                         608,172  583,961
   Less allowances for depreciation, depletion and
    amortization                                      407,461  397,786
                                                     -------- --------
                                                      200,711  186,175

Goodwill                                               40,380   21,899
                                                     -------- --------
                                                     $603,101 $550,551
                                                     ======== ========


Liabilities and Shareholders' Equity
Current liabilities
   Short-term debt                                   $ 39,772 $ 24,903
   Current portion of long-term debt                      600      600
   Accounts payable                                    30,226   27,066
   Other liabilities and accrued items                 43,637   55,936
   Unearned revenue                                       788    2,569
   Income taxes                                         1,567    2,109
                                                     -------- --------
        Total current liabilities                     116,590  113,183

Other long-term liabilities                            12,682   11,629
Retirement and post-employment benefits                59,331   57,511
Long-term income taxes                                  4,327    4,327
Deferred income taxes                                     492      182
Long-term debt                                         50,005   10,005

Shareholders' equity                                  359,674  353,714
                                                     -------- --------
                                                     $603,101 $550,551
                                                     ======== ========


See notes to consolidated financial statements.

Consolidated Statements of Income
(Unaudited)

                                                 First Quarter Ended
                                                 Mar. 28    Mar. 30,
(Dollars in thousands except share and per        2008        2007
 share amounts)
----------------------------------------------------------------------

Net sales                                      $   226,347 $   250,314
     Cost of sales                                 189,329     180,930
                                               ----------- -----------
Gross margin                                        37,018      69,384
     Selling, general and administrative
      expense                                       26,789      28,670
     Research and development expense                1,497       1,326
     Other-net                                         761       2,533
                                               ----------- -----------
Operating profit                                     7,971      36,855
     Interest expense                                  336         683
                                               ----------- -----------
Income before income taxes                           7,635      36,172

     Income taxes                                    3,039      13,058
                                               ----------- -----------

Net income                                     $     4,596 $    23,114
                                               =========== ===========

Per share of common stock: basic               $      0.23 $      1.15

Weighted average number of common shares
 outstanding                                    20,389,000  20,153,000


Per share of common stock: diluted             $      0.22 $      1.12

Weighted average number of common shares
 outstanding                                    20,583,000  20,613,000


See notes to consolidated financial statements.

Consolidated Statements of Cash Flows
(Unaudited)
                                                   First Quarter Ended
                                                   Mar. 28,  Mar. 30,
(Dollars in thousands)                               2008      2007
----------------------------------------------------------------------

Net income                                         $  4,596  $ 23,114
Adjustments to reconcile net income to net cash
 used in operating activities:
   Depreciation, depletion and amortization           7,032     6,158
   Amortization of mine costs                         1,925         -
   Amortization of deferred financing costs in
    interest expense                                     90       107
   Derivative financial instrument ineffectiveness      222        34
   Stock-based compensation expense                   1,257       939
   Decrease (increase) in accounts receivable        (8,491)   (9,253)
   Decrease (increase) in other receivables          11,263         -
   Decrease (increase) in inventory                  (5,743)  (17,970)
   Decrease (increase) in prepaid and other
    current assets                                   (2,580)   (1,047)
   Decrease (increase) in deferred income taxes          40         -
   Increase (decrease) in accounts payable and
    accrued expenses                                (12,688)  (14,001)
   Increase (decrease) in unearned revenue           (1,781)    1,061
   Increase (decrease) in interest and taxes
    payable                                           1,339    10,272
   Increase (decrease) in other long-term
    liabilities                                       3,221    (1,896)
   Other - net                                       (2,781)   (2,184)
                                                   --------- ---------
             Net cash used in operating activities   (3,079)   (4,666)

Cash flows from investing activities:
   Payments for purchase of property, plant and
    equipment                                        (7,048)   (4,845)
   Payments for mine development                        (21)   (1,974)
   Payments for purchase of business net of cash
    received                                        (87,445)        -
   Proceeds from sale of inventory to consignment    24,325         -
   Proceeds from sale of business                         -     2,150
   Proceeds from sale of property, plant and
    equipment                                             -        51
   Other investments - net                               66         2
                                                   --------- ---------
             Net cash used in investing activities  (70,123)   (4,616)

Cash flows from financing activities:
   Proceeds from issuance (repayment) of short-
    term debt                                        14,304    (5,009)
   Proceeds from issuance of long-term debt          40,000    15,000
   Repayment of long-term debt                            -    (5,037)
   Issuance of common stock under stock option
    plans                                                12     3,288
   Tax benefit from exercise of stock options             3     1,713
                                                   --------- ---------
       Net cash provided from financing activities   54,319     9,955
Effects of exchange rate changes                       (577)     (209)
                                                   --------- ---------
           Net change in cash and cash equivalents  (19,460)      464
  Cash and cash equivalents at beginning of period   31,730    15,644
                                                   --------- ---------
        Cash and cash equivalents at end of period $ 12,270  $ 16,108
                                                   ========= =========


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 March 28, 2008 and December 31, 2007 and the
 results of operations for the three month periods ended March 28,
 2008 and March 30, 2007. All of the adjustments were of a normal and
 recurring nature.


Note B - Inventories

                                                    March 28, Dec. 31,
(Dollars in thousands)                                2008      2007
----------------------------------------------------------------------

Principally average cost:
   Raw materials and supplies                       $  35,081 $ 30,338
   Work in process                                    160,266  156,789
   Finished goods                                      60,573   54,530
                                                    --------- --------
      Gross inventories                               255,920  241,657

Excess of average cost over LIFO inventory value       80,097   76,468
                                                    --------- --------
   Net inventories                                  $ 175,823 $165,189
                                                    ========= ========


Note C - Pensions and Other Post-retirement Benefits

                                Pension Benefits     Other Benefits
                               ------------------- -------------------
                               First Quarter Ended First Quarter Ended
                                Mar. 28,  Mar. 30,  Mar. 28,  Mar. 30,
(Dollars in thousands)            2008      2007      2008      2007
                               ---------- -------- ---------- --------

Components of net periodic
 benefit cost

Service cost                   $   1,270  $ 1,153  $      76  $    75
Interest cost                      1,976    1,838        532      478
Expected return on plan assets    (2,180)  (2,141)         -        -
Amortization of prior service
 cost                               (161)    (163)        (9)      (9)
Amortization of net loss             294      433          -        -
                               ---------- -------- ---------- --------
Net periodic benefit cost      $   1,199  $ 1,120  $     599  $   544
                               ========== ======== ========== ========

Notes to Consolidated Financial Statements
(Unaudited)


Note D - Segment Reporting


                                Advanced
                                Material    Specialty     Beryllium
                              Technologies  Engineered  and Beryllium
(Dollars in thousands)        and Services    Alloys     Composites
----------------------------------------------------------------------
   First Quarter 2008
----------------------------
   Revenues from external
    customers                $     120,704 $    71,297 $       13,364

   Intersegment revenues             1,630       2,069            123

   Operating profit                  5,326         704            227

   Assets                          257,209     242,653         40,033


   First Quarter 2007
----------------------------
   Revenues from external
    customers                $     143,657 $    70,364 $       15,178

   Intersegment revenues             1,301       3,449            307

   Operating profit (loss)          31,975       5,302          2,133

   Assets                          177,967     236,486         32,747


Notes to Consolidated Financial Statements
(Unaudited)


Note D - Segment Reporting



                                Engineered
                                 Material              All
(Dollars in thousands)           Systems    Subtotal  Other     Total
----------------------------------------------------------------------
   First Quarter 2008
----------------------------
   Revenues from external
    customers                  $    17,686 $ 223,051 $ 3,296  $226,347

   Intersegment revenues               335     4,157       7     4,164

   Operating profit                  1,362     7,619     352     7,971

   Assets                           26,718   566,613  36,488   603,101


   First Quarter 2007
----------------------------
   Revenues from external
    customers                  $    16,749 $ 245,948 $ 4,366  $250,314

   Intersegment revenues               790     5,847       -     5,847

   Operating profit (loss)             580    39,990  (3,135)   36,855

   Assets                           27,222   474,422  43,626   518,048

SOURCE: Brush Engineered Materials Inc.

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

Copyright Business Wire 2008

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