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Brush Engineered Materials Inc. Reports Third Quarter 2008 Earnings of $0.48 Per Share on Sales of $240.5 Million

10/30/2008

CLEVELAND, Oct 30, 2008 (BUSINESS WIRE) -- Brush Engineered Materials Inc. (NYSE:BW) today reported net income for the third quarter of 2008 of $9.9 million or $0.48 per share diluted on sales of $240.5 million. Net income for the first nine months was $21.7 million or $1.05 per share diluted on sales of $713.4 million.

THIRD QUARTER RESULTS

Sales for the third quarter of 2008 were up 4% compared to the third quarter of the prior year sales of $230.9 million. Higher metal prices favorably impacted sales for the quarter by 7%. Lower shipments of the Company's ruthenium-based materials for the media market reduced sales for the quarter by $27.8 million or 12% when compared to the prior year. Net of these factors, sales grew by approximately 9%. Sales for the first nine months of the year were approximately equal to the same period of the prior year. Lower shipments to the media market negatively impacted sales by 15% in the nine month period while metal prices increased sales by approximately 8%. Net of these factors, sales for the nine month period grew by approximately 7%.

Net income for the third quarter was $9.9 million or $0.48 per share, unchanged when compared to the prior year. Net income, compared to the prior year, was negatively impacted by the significant decline in sales of ruthenium-based materials to the media market. Increased sales in other areas and improved margins helped to offset a portion of the negative impact of the reduced media sales. The tax rate in the third quarter was lower than that of the first six months of the year due to the impact of discrete items and other changes in estimates. The discrete items favorably affected net income by $1.4 million or $0.07 per share.

For the first nine months of the year, net income was $21.7 million, or $1.05 per share, compared to $41.0 million, or $1.98 per share, for the same period of the prior year. In the prior year, the Company reported a sizable benefit from the sale of product that included a gain related to a significant increase in the market price of ruthenium that had been purchased earlier at a much lower cost. The amount of the gain was approximately $1.5 million pretax or $0.04 per share after tax in the third quarter and approximately $22.9 million pretax or $0.70 per share after tax for the first nine months of 2007.

OPERATING RUN RATE

When comparing results, for both the third quarter and the nine months to date, to those of the prior year, management believes that the presentation of operating results excluding the impact of certain factors to be a better representation of the performance of the Company's baseline business. These factors are presented in a table embedded later in this press release. Including or excluding the noted factors identified in the table as well as elsewhere in this press release, the non-GAAP operating run rate for the third quarter was $0.41 per share compared to $0.39 per share in the same quarter of the prior year. For the nine months to date, the operating run rate is $1.29 per share compared to $1.38 per share in the prior year.

BALANCE SHEET

Cash flow from operations during the quarter remained strong. After a $54.9 million increase in debt in the first quarter of 2008 to support the acquisition of Techni-Met, Inc., cash generated by operations in both the second and third quarters resulted in a reduction in debt of $32.2 million. The Company's debt to capital ratio as of the end of the third quarter is 13%. The Company has a $240.0 million revolving line of credit which offers substantial liquidity to support the Company's strategic initiatives through these uncertain economic times.

BUSINESS SEGMENT REPORTING

Advanced Material Technologies and Services

The Advanced Material Technologies and Services segment sales for the third quarter of 2008 were up 5% to $125.5 million compared to $119.4 million in the third quarter of the prior year. Sales for the first nine months of 2008 were $371.6 million, down 3% versus the same period last year. Operating profit for the third quarter was $7.6 million versus $12.3 million for the third quarter of 2007. Operating profit year to date was $17.7 million versus $49.1 million for the first nine months of last year.

Excluding the impact of changes in ruthenium prices, sales to the media market declined $29.2 million in the third quarter and $108.9 million in the first nine months of the year compared to the same periods last year. Despite the strong market demand in media, our shipments to this market have been weak throughout the year. This weakness is due to a product requalification attributable to a customer specification change and the temporary suspension of shipments of a ruthenium-based material to a key customer caused by a problem with a key raw material supplier. It is anticipated that these issues will be resolved but it is too early in the process to forecast when substantial shipments will resume. Progress also continues to be made on new ruthenium-based and oxide layer materials for the perpendicular media market.

Sales of other products including materials for applications in wireless handsets, LED's, medical, defense and solar, net of metal prices were up 22% in the quarter and 17% year to date helping to offset in part the weakness from the lower media sales for the third quarter and first nine months of the year. It is anticipated that these markets will remain strong through the remainder of the year.

The decline in operating profit for the third quarter and the first nine months of the year as compared to 2007 was due to the significant decline in the ruthenium-based perpendicular media sales, including the impact of ruthenium prices and inventory adjustments.

Specialty Engineered Alloys

Specialty Engineered Alloys' sales for the third quarter were $77.6 million, up approximately 5%, or $3.5 million, compared to the third quarter of 2007. Year-to-date sales of $231.9 million were up $11.9 million or 5% compared to the first nine months of 2007. Operating profit for the third quarter was $2.1 million versus $2.6 million for the third quarter of 2007. Operating profit for the first nine months of 2008 was $7.5 million compared to the first nine months of 2007 operating profit of $9.3 million.

The increase in sales in both the third quarter and the first nine months is primarily due to metal price pass throughs, higher selling prices and a favorable translation effect on foreign sales. Specialty Engineered Alloys experienced strong demand from the oil and gas, telecommunications infrastructure and aerospace markets for the first nine months of the year. During the third quarter, sales to the aerospace market were negatively impacted by the Boeing strike. In addition, Hurricane Ike had a negative impact on sales to the oil and gas market. The negative effect of these two factors has continued into the fourth quarter.

Beryllium and Beryllium Composites

Beryllium and Beryllium Composites sales for the third quarter of 2008 were $17.6 million, up 16%, compared to third quarter 2007 sales of $15.2 million. For the first nine months of the year, sales were $45.7 million, compared to $46.8 million for the same period last year. Operating profit for the third quarter was $2.5 million, versus $2.2 million for the third quarter of 2007. Operating profit for the first nine months of 2008 was $5.1 million compared to $6.8 million for the first nine months of 2007.

The increase in sales for the third quarter is due to stronger sales in defense particularly from defense-related optical systems and military satellites. Sales for medical and industrial x-ray window applications also improved in the third quarter. The decline in year-to-date sales versus 2007 is primarily due to the impact of the completion, in the prior year, of two large science projects, the Joint European Torus nuclear fusion project and NASA's James Webb Space Telescope. These projects accounted for $1.0 million of sales in the third quarter and $2.8 million of sales in the first nine months of 2007. Sales to the defense market are expected to remain strong through the remainder of the year and first quarter of 2009.

Engineered Material Systems

Engineered Material Systems' sales for the third quarter of 2008 were $16.7 million, compared to the third quarter 2007 sales of $18.6 million. Sales for the first nine months of 2008 were $53.9 million, up $1.7 million, or 3%, compared to the first nine months of 2007. Operating profit in the third quarter was $1.6 million compared to an operating profit of $1.7 million for the third quarter of 2007. Operating profit for the first nine months of 2008 was $5.0 million, an increase of $2.0 million compared to the first nine months of 2007.

The weaker third quarter sales were due primarily to lower demand in automotive applications, including applications in Europe, where demand had been stronger in the first half of the year. Sales from new product applications for energy and medical and stronger sales from disk drive arm materials partially offset the weakness in sales to the automotive market.

The slight decline in operating profit for the third quarter was due to the reduced sales. For the first nine months operating profit as compared to the same period last year was positively impacted by higher sales plus improved yields and productivity.

OUTLOOK

Assuming no additional decline in the Company's key markets, other than that anticipated in the guidance provided on October 2, 2008, the Company at this time is maintaining its outlook for the year. Earnings for the full year are expected to be in the range of $1.15 to $1.30 per share. This includes the negative effect of the previously announced charges taken in the first and second quarters of the year and the positive effect of the discrete tax items recorded in the third quarter. Excluding these factors, the operating run rate for the full year is expected to be in the range of $1.45 to $1.60 per share.

It is extremely difficult to predict the impact of the current global financial crisis and related economic downturn on the Company's business. It is important to continue to reiterate that the Company's 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 remainder of 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.

NON-GAAP FINANCIAL MEASURES

We have presented in this release operating results both including the impact of ruthenium metal pricing and certain other factors, as required by generally accepted accounting principles, and excluding that effect. Management considers the presentation of a non-GAAP operating run rate excluding the effects of ruthenium metal pricing, including its effect on sales from our products that include a gain or loss related to an increase or reduction in the market price of ruthenium inventory and certain other factors to be a better representation of the Company's baseline business. A reconciliation of the non-GAAP financial measures follows.

                                                    Reconciliation of Non-GAAP
                                                    Financial Measures
                                                    Third Quarter                               First Nine Months
                                                    For the three         For the three         For the nine           For the nine
                                                    months ended          months ended          months ended           months ended
                                                    Sept. 26, 2008        Sept. 28, 2007        Sept. 26, 2008         Sept. 28, 2007
GAAP Diluted EPS                                    $0.48                 $0.48                 $1.05                  $1.98
Gain on sale of ruthenium inventory                 0.00                  (0.04    )            0.00                   (0.70    )
Lower of cost or market ruthenium inventory charge  0.00                  0.00                  0.18                   0.13
Loss on sale of a subsidiary                        0.00                  0.00                  0.00                   0.02
Accounts receivable correction related to 2007      0.00                  (0.05    )            0.09                   (0.05    )
Discrete Tax Items                                  (0.07    )            0.00                  (0.05    )             0.00
Non-recurring purchase accounting costs             0.00                  0.00                  0.02                   0.00
Non-GAAP Operating Run Rate                         $0.41                 $0.39                 $1.29                  $1.38

CHAIRMAN'S COMMENTS

Richard Hipple, Chairman, President, and CEO, stated, "With our strong balance sheet, cash flow and substantial liquidity under our senior credit agreement we are well positioned financially as we enter into this very volatile time of financial and economic uncertainty. We have worked hard to diversify our markets and geographic footprint and to develop new products to advance technology. In these challenging times we remain committed to our goal of creating long-term shareholder value."

CONFERENCE CALL

Brush Engineered Materials' quarterly earnings conference call will be held today at 11:00 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) 407-0782, 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, including the uncertainties related to the impact of the current global financial crisis;

-- 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 prices on 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 metals), 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
September 26, 2008
                                              2008                         2007
Third Quarter
Net Sales                                     $240,494,000                 $230,928,000
Net Income                                    $9,909,000                   $9,908,000
Share Earnings - Basic                        $0.49                        $0.49
Average Shares - Basic                        20,374,000                   20,392,000
Share Earnings - Diluted                      $0.48                        $0.48
Average Shares - Diluted                      20,612,000                   20,730,000
Year-to-date
Net Sales                                     $713,425,000                 $714,805,000
Net Income                                    $21,662,000                  $40,961,000
Share Earnings - Basic                        $1.06                        $2.02
Average Shares - Basic                        20,387,000                   20,300,000
Share Earnings - Diluted                      $1.05                        $1.98
Average Shares - Diluted                      20,616,000                   20,736,000
Consolidated Balance Sheets
(Unaudited)
                                                                    Sept. 26,        Dec. 31,
(Dollars in thousands)                                              2008             2007
Assets
Current assets
Cash and cash equivalents                                           $     7,143      $     31,730
Accounts receivable                                                       110,153          97,424
Other receivables                                                         0                11,263
Inventories                                                               176,350          165,189
Prepaid expenses                                                          20,624           17,723
Deferred income taxes                                                     5,845            6,107
Total current assets                                                      320,115          329,436
Other assets                                                              36,058           11,804
Related-party notes receivable                                            98               98
Long-term deferred income taxes                                           0                1,139
Property, plant and equipment                                             622,375          583,961
Less allowances for depreciation, depletion and amortization              421,611          397,786
                                                                          200,764          186,175
Goodwill                                                                  35,699           21,899
                                                                    $     592,734    $     550,551
Liabilities and Shareholders' Equity
Current liabilities
Short-term debt                                                     $     32,246     $     24,903
Current portion of long-term debt                                         600              600
Accounts payable                                                          29,372           27,066
Other liabilities and accrued items                                       43,342           55,936
Unearned revenue                                                          1,072            2,569
Income taxes                                                              678              2,109
Total current liabilities                                                 107,310          113,183
Other long-term liabilities                                               17,349           11,629
Retirement and post-employment benefits                                   57,426           57,511
Long-term income taxes                                                    3,386            4,327
Deferred income taxes                                                     1,823            182
Long-term debt                                                            25,305           10,005
Shareholders' equity                                                      380,135          353,714
                                                                    $     592,734    $     550,551
See notes to consolidated financial statements.
Consolidated Statements of Income
(Unaudited)
                                                                Third Quarter Ended                           Nine Months Ended
                                                                Sept. 26,              Sept. 28,              Sept. 26,              Sept. 28,
(Dollars in thousands except share and per share amounts)       2008                   2007                   2008                   2007
Net sales                                                       $     240,494          $     230,928          $     713,425          $     714,805
Cost of sales                                                         195,321                184,655                586,386                557,367
Gross margin                                                          45,173                 46,273                 127,039                157,438
Selling, general and administrative expense                           26,069                 27,456                 81,362                 82,690
Research and development expense                                      1,748                  968                    4,889                  3,569
Other - net                                                           4,335                  1,679                  8,185                  5,537
Operating profit                                                      13,021                 16,170                 32,603                 65,642
Interest expense - net                                                539                    286                    1,524                  1,540
Income before income taxes                                            12,482                 15,884                 31,079                 64,102
Income taxes                                                          2,573                  5,976                  9,417                  23,141
Net income                                                      $     9,909            $     9,908            $     21,662           $     40,961
Per share of common stock: basic                                $     0.49             $     0.49             $     1.06             $     2.02
Weighted average number of common shares outstanding                  20,374,000             20,392,000             20,387,000             20,300,000
Per share of common stock: diluted                              $     0.48             $     0.48             $     1.05             $     1.98
Weighted average number of common shares outstanding                  20,612,000             20,730,000             20,616,000             20,736,000
See notes to consolidated financial statements.
Consolidated Statements of Cash Flows
(Unaudited)
                                                                   Nine Months Ended
                                                                   Sept. 26,              Sept. 28,
(Dollars in thousands)                                             2008                   2007
Net income                                                         $    21,662            $    40,961
Adjustments to reconcile net income to net cash provided from
operating activities:
Depreciation, depletion and amortization                                25,503                 17,944
Amortization of deferred financing costs in interest expense            272                    321
Derivative financial instrument ineffectiveness                         171                    42
Stock-based compensation expense                                        3,410                  2,928
Changes in assets and liabilities net of acquired assets and
liabilities:
Decrease (increase) in accounts receivable                              (6,434   )             (29,122  )
Decrease (increase) in other receivables                                11,263                 -
Decrease (increase) in inventory                                        (7,055   )             (12,440  )
Decrease (increase) in prepaid and other current assets                 (2,425   )             (1,941   )
Decrease (increase) in deferred income taxes                            25                     (3,680   )
Increase (decrease) in accounts payable and accrued expenses            (12,133  )             (3,763   )
Increase (decrease) in unearned revenue                                 (1,497   )             2,338
Increase (decrease) in interest and taxes payable                       423                    10,471
Increase (decrease) in other long-term liabilities                      405                    1,191
Other - net                                                             1,666                  (2,080   )
Net cash provided from operating activities                             35,256                 23,170
Cash flows from investing activities:
Payments for purchase of property, plant and equipment                  (22,611  )             (17,644  )
Payments for mine development                                           (391     )             (6,778   )
Reimbursements for capital equipment under government contracts         6,052                  2,095
Payments for purchase of business net of cash received                  (87,462  )             -
Proceeds from sales of inventory to consignment                         24,325                 -
Proceeds from sale of business                                          -                      2,150
Proceeds from sale of property, plant and equipment                     -                      46
Other investments - net                                                 66                     42
Net cash used in investing activities                                   (80,021  )             (20,089  )
Cash flows from financing activities:
Proceeds from issuance of short-term debt                               7,116                  1,467
Proceeds from issuance of long-term debt                                45,900                 15,747
Repayment of long-term debt                                             (30,600  )             (26,393  )
Issuance of common stock under stock option plans                       243                    4,914
Tax benefit from exercise of stock options                              45                     2,733
Repurchase of common stock                                              (2,086   )             -
Net cash provided from (used in) financing activities                   20,618                 (1,532   )
Effects of exchange rate changes                                        (440     )             (226     )
Net change in cash and cash equivalents                                 (24,587  )             1,323
Cash and cash equivalents at beginning of period                        31,730                 15,644
Cash and cash equivalents at end of period                         $    7,143             $    16,967
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 September 26, 2008 and December 31, 2007
and the results of operations for the third quarter and nine
months ended September 26, 2008 and September 28, 2007. Sales and
income before income taxes were reduced in the first quarter 2008
by $2.6 million to correct a billing error that occurred in 2007
that was not material to the 2007 results. All other adjustments
were of a normal and recurring nature.
Note B - Inventories
                                                                                                        Sept. 26,               Dec. 31,
(Dollars in thousands)                                                                                  2008                    2007
Principally average cost:
Raw materials and supplies                                                                              $    35,192             $    30,338
Work in process                                                                                              160,290                 156,789
Finished goods                                                                                               59,609                  54,530
Gross inventories                                                                                            255,091                 241,657
Excess of average cost over LIFO inventory value                                                             78,741                  76,468
Net inventories                                                                                         $    176,350            $    165,189
Note C - Pensions and Other Post-retirement Benefits
                                                     Pension Benefits                                   Other Benefits
                                                     Third Quarter Ended                                Third Quarter Ended
                                                     Sept. 26,                 Sept. 28,                Sept. 26,               Sept. 28,
(Dollars in thousands)                               2008                      2007                     2008                    2007
Components of net periodic benefit cost
Service cost                                         $     1,270               $     1,185              $    76                 $    75
Interest cost                                              1,976                     1,888                   532                     477
Expected return on plan assets                             (2,180  )                 (2,200  )               -                       -
Amortization of prior service cost                         (161    )                 (167    )               (9       )              (9       )
Amortization of net loss                                   294                       445                     -                       -
Net periodic benefit cost                            $     1,199               $     1,151              $    599                $    543
                                                     Pension Benefits                                   Other Benefits
                                                     Nine Months Ended                                  Nine Months Ended
                                                     Sept. 26,                 Sept. 28,                Sept. 26,               Sept. 28,
(Dollars in thousands)                               2008                      2007                     2008                    2007
Components of net periodic benefit cost
Service cost                                         $     3,811               $     3,499              $    228                $    226
Interest cost                                              5,928                     5,577                   1,595                   1,431
Expected return on plan assets                             (6,541  )                 (6,497  )               -                       -
Amortization of prior service cost                         (483    )                 (494    )               (27      )              (27      )
Amortization of net loss                                   883                       1,314                   -                       -
Net periodic benefit cost                            $     3,598               $     3,399              $    1,796              $    1,630
Note D - Segment Reporting
                                     Advanced
                                     Material            Specialty          Beryllium          Engineered
                                     Technologies        Engineered         and Beryllium      Material                            All
(Dollars in thousands)               and Services        Alloys             Composites         Systems           Subtotal          Other            Total
Third Quarter 2008
Revenues from external customers     $       125,507     $      77,586      $       17,580     $      16,660     $     237,333     $  3,161         $   240,494
Intersegment revenues                        1,798              738                 36                472              3,044          6                 3,050
Operating profit (loss)                      7,623              2,074               2,548             1,612            13,857         (836    )         13,021
Third Quarter 2007
Revenues from external customers     $       119,418     $      74,117      $       15,159     $      18,614     $     227,308     $  3,620         $   230,928
Intersegment revenues                        1,406              335                 209               322              2,272          2                 2,274
Operating profit (loss)                      12,279             2,566               2,204             1,710            18,759         (2,589  )         16,170
First Nine Months 2008
Revenues from external customers     $       371,561     $      231,912     $       45,655     $      53,920     $     703,048     $  10,377        $   713,425
Intersegment revenues                        5,152              3,932               329               1,223            10,636         14                10,650
Operating profit (loss)                      17,700             7,528               5,121             4,977            35,326         (2,723  )         32,603
Assets                                       230,921            257,314             49,261            25,294           562,790        29,944            592,734
First Nine Months 2007
Revenues from external customers     $       384,352     $      220,028     $       46,818     $      52,227     $     703,425     $  11,380        $   714,805
Intersegment revenues                        3,879              3,403               752               1,787            9,821          14                9,835
Operating profit (loss)                      49,109             9,258               6,762             3,016            68,145         (2,503  )         65,642
Assets                                       190,920            239,339             38,217            27,287           495,763        44,018            539,781

SOURCE: Brush Engineered Materials Inc.

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

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