2012-Informe-Financiero-CMPC-3T12

Page 1

Empresas CMPC S.A. Third Quarter 2012 Results st November 21 , 2012

3Q12

Eucalyptus saligna in Barbanegra, Rio Grande do Sul State, Brazil In August, CMPC’s Brazilian forests obtained the FSC® certification.

3Q12 in Brief

2

Income Statement Analysis

3

Balance Sheet Analysis

7

Relevant Events

8

Balance Sheet

9

Income Statement

10

Cash Flow Statement

11

Sales Volumes

12

www.cmpc.cl

“This was an eventful quarter for CMPC, as we succeeded in posting sequential revenue growth in the third quarter, while maintaining stable EBITDA performance despite margin pressures in certain of our segments. We also signed an agreement to acquire land and other assets in Brazil from Fibria Celulose, which will help meet our wood needs in Brazil as we move to expand our pulp capacity” said Hernán Rodriguez, CEO of Empresas CMPC. “Additionally, we received FSC certification for our Celulose Riograndense operation in Brazil, reaffirming our strong commitment to the principle of sustainable development.” “Obtaining the FSC certification shows that CMPC Celulose Riograndense manufactures products that is environmentally friendly and our business contributes to the social and economic development of local communities. This seal certifies forest activities, based on the preservation of native forests, as well as employment and other economic benefits,” said Walter Lídio Nunez, President of CMPC Celulose Riograndense.

Conference Call st Date: Friday, Wednesday 21 ,

1:00 PM Santiago de Chile 11:00 AM NY’s Time US Toll Free: (+1 888) 339 2688 International Dial: (+1 617) 847 3007 Password: 980 302 54 Trinidad Valdés / mtvaldes@gerencia.cmpc.cl / +562 441 2713 Colomba Henriquez / chenriquezb@gerencia.cmpc.cl / +562 441 2791


3Q12

3Q12 in Brief

In the third quarter, CMPC recorded an increase in revenue when compared to the second quarter of 2012. This was principally the result of higher volumes sold of Pulp, Tissue and Paper. Regarding effective pulp prices, there was a 7% and a 4% decrease in the case of softwood and hardwood respectively. As a result, the spread between the two fibers decreased from CIF 14 US$/ton in 2Q12 to CIF 4 US$/ton in 3Q12, with hardwood prices higher than those of softwood for the first time since 3Q08. It is important to note the negative impact on results of the Chilean Tax Reform. In 3Q12, a US$114 million loss was recognized due to deferred tax adjustments in order to reflect the higher tax rate in Chile.This effect will be recorded entirely in 3Q12, so it should not have any future impacts in results.

CMPC’s consolidated revenues for 3Q12 amounted to US$1,209 million, corresponding to a 4% increase when compared to 2Q12. During the quarter, sales volumes increased in the Pulp, Paper and Tissue businesses. Sale prices were higher in all business divisions, except for those of Pulp and Paper. Consolidated EBITDA amounted to US$243 million during 3Q12, which is stable from that of the previous quarter. The higher margins recorded in the Paper and Tissue businesses were offset by a decline in the margins of the Forestry, Pulp and Paper Products segments. CMPC's EBITDA margin for the quarter decreased from 21% in 2Q12 to 20%. CMPC recorded Net Income of US$4 million during 3Q12, 91% lower than for 2Q12. This was mainly caused by the negative effect of the Chilean Tax Reform over deferred taxes. CMPC’s net debt as of the end of 3Q12 stood at US$2,593 million, a 1% increase when compared with June 30th, 2012. Total debt stood at US$3,506 million, decreasing US$124 million compared with that as of June 30 th, 2012. The Company closed the quarter with US$914 million of cash (defined as: cash and cash equivalents + term deposits within 90 to 360 days of maturity). CMPC's Brazilian subsidiary, CMPC Celulose Riograndense, agreed to acquire land assets worth BRL$615 million from Fibria Celulose. These assets include approximately 100,000 hectares of land and forestry assets in Rio Grande Do Sul (of which almost 38,000 hectares are already planted), standing wood, and lease agreements over a planted area of 1,300 hectares.

Key Figures US$ Million

3Q11

2Q12

3Q12

QoQ

YoY

YTD 2011

YTD 2012

YTD '12 / YTD '11

Sales EBITDA EBITDA Margin Net Income

1,228 278 23% 39

1,162 242 21% 39

1,209 243 20% 4

4% 0% -1% -91%

-1% -13% -3% -91%

3,668 899 24% 362

3,549 709 20% 166

-3% -21% -5% -54%

149

154

131

-15%

-12%

528

449

-15%

Total Assets Net Debt Market Capitalization

13,273 2,354 7,553

13,792 3,165 8,834

13,792 2,593 8,750

0% -18% -1%

4% 10% 16%

13,273 2,354 7,553

13,792 2,593 8,750

4% 10% 16%

Closing Exchange Rate Average Exchange Rate

521.76 471.91

501.84 496.64

473.77 482.49

-6% -3%

-9% 2%

521.76 474.35

473.77 489.50

-9% 3%

CAPEX

2

Forestry

Pulp

Papers

Tissue

Paper Products


3Q12

Income Statement Analysis

Total revenues amounted to US$1,209 million during the quarter, 4% higher than in 2Q12, as higher volumes in pulp, tissues and paper offset lower sales in forestry and paper products. In 3Q12, there were lower sales volumes in the Forestry and Paper Products divisions. They were respectively explained by a decrease in harvesting volumes as well as lower wood chips exports, and by the seasonality of the fruit export season in Chile. On the other hand the higher volumes of the Pulp division were mainly caused by higher operational rates as well as by the recovery in some shipments that could not be dispatched during the previous quarter. In addition, the Tissue business recorded higher sales volumes through almost all LatAm countries for both tissue paper and sanitary products. The increase in Paper sales volumes can be attributable mainly to the higher production and revenues from newsprint, as well as by the higher demand for corrugated paper. In terms of prices, the main changes were in the Pulp and Forestry businesses. Regarding pulp effective sale prices, there was a 7% and a 4% decrease in the case of softwood and hardwood respectively. The increase in the Forestry mix price was principally the result of an increment in the price of plywood.

Revenues Analysis to Third Parties

Total Revenues 1,228

3Q11

1,162

1,209

2Q12

3Q12

CMPC’s consolidated EBITDA amounted to US$243 million, stable from the previous quarter. The higher margins recorded in the Paper and Tissue businesses were offset by a decline in the margins of the Forestry, Pulp and Paper Products segments. The Pulp division considers US$8 million of EBITDA generated by the Energy business.

Total EBITDA

EBITDA Variation by Business

278

242

3Q11

242

243

2Q12

3Q12

243

+9

+6

-4

-7

EBITDA Forestry 2Q12

-0.1

-3

Pulp

Papers

Tissue

Paper Holding EBITDA Products & Others 3Q12

Net Income during the quarter amounted to US$4 million, 91% lower than that of 2Q12. This decline was mainly caused by the US$114 million impact of the Chilean Tax Reform on deferred taxes. In addition, during the quarter there was a US$32 million loss due to FX differences as a result of the US Dollar depreciation.

Net Income Analysis

Net Income 39

+3 39

39

+1

+2

+1

-15

4

4 -28

3Q11 Forestry

2Q12 Pulp

Net Income 2Q12

3Q12 Papers

EBITDA

Depreciation & Stumpage

Tissue

Net Biol. Income

Net Fin. Costs

Other Non Oper.

FX Diff. & Index. Results

Paper Products

Net Income 3Q12

3


3Q12

Income Statement Analysis FORESTAL

Revenues to Third Parties Breakdown by Destination Foreign Subsidiaries Sales 31%

A breakdown of CMPC’s revenues to third parties by destination during 3Q12 shows that 44% of revenue corresponds to exports, 25% to domestic revenues in Chile and 31% to domestic revenues of foreign subsidiaries. It is important to highlight that revenue from foreign subsidiaries revenues has increased its contribution to total revenues in recent years. This can be attributed mainly to the strong internationalization process undertaken by the Company through Latin America.

Export Sales 44%

Domestic Sales in Chile 25%

CMPC’s sales breakdown to third parties by business for 3Q12 shows that the Tissue and Pulp businesses contributed 38% and 29% of total revenues respectively, followed by the Paper business which contributed 16% of total sales. Finally, the Forestry and Paper Products divisions represented 11% and 7% of total revenues respectively. CMPC’s EBITDA breakdown by business for 3Q12 shows a higher contribution from Paper and Tissue, demonstrating the steady demand in these markets and CMPC’s expertise in their production. In the case of Paper, this was mainly caused by the lower cash costs recorded in all its segments. For example, newsprint direct costs decreased by 12% mainly due to lower energy prices. In the case of Tissue, the improvement in margins was mainly due to the lower costs of fibers, especially those of recycled paper, as well as cheaper energy and chemicals. The lower EBITDA of the Pulp division was mainly due to the US$6 million drop of the Energy business’ EBITDA which is consolidated under this business area. This drop was droved by lower energy rates in response to the rain season which uses to increase low cost energy availability.

3Q12 Sales Breakdown by Business Area

2Q12 Sales Breakdown by Business Area Paper Products 8%

Paper Products 7%

Forestry 11%

Pulp 28%

Tissue 37%

Pulp 29%

Tissue 38%

Paper 15%

Paper 16%

2Q12 EBITDA Breakdown by Business Area

3Q12 EBITDA Breakdown by Business Area

Paper Products 4%

Tissue 22%

Papers 14%

Forestry 11%

Tissue 26%

Paper Products 2%

Forestry 19%

Forestry 17% Papers 16%

Pulp 41%

4

Forestry Forestry

Pulp 38%

Pulp Pulp

Papers Papers

Tissue

Paper Products Paper Products


3Q12

Income Statement Analysis FORESTRY

The Forestry and wood products business revenue remained stable when compared to 2Q12. Forestry volumes decreased by 9%, mainly due to the lower revenues from pulpwood (-37%), sawing logs (-20%) and remanufactured wood (-6%). The decrease in pulpwood volumes was mainly due to lower exports of eucalyptus chips to Japan. In addition, the decrease in sawing logs volume was mainly caused by a lower availability of wood to be harvested. On the other hand, sawn wood and plywood both increased their sales volumes by 7%.It is important to highlight that LatAm markets have been characterized by strong demand, which resulted in a 49% rise in plywood exports when compared with 2Q12.

Δ% Revenues: 0% Δ% Volumes: -9% Δ% Price: +9%

The average forestry mix price increased 9% compared with the previous quarter.

Pulp recorded a 6% increase in revenue (+US$20 million) in 3Q12 when compared to 2Q12. This was mainly due to the rise in sales volumes for both softwood (6%) and hardwood pulp (16%). The increase in softwood volumes is mainly attributable to higher exports worldwide, with the exception of exports within Latin America. The increase of hardwood sales volumes is mainly due to the increase in the exports to China due to the recovery of a delayed shipment that could not be dispatched during the previous quarter, as well by an additional shipment which was originally planned for Europe. During 3Q12 pulp recorded a 6% decrease in its world effective average price (including a small tonnage of P&W papers and energy sold to the Chilean central grid). Average effective price was CIF 619 US$/ton for softwood and CIF 623 US$/ton for hardwood. During this period, the spread price between the two fibers was CIF 4 US$/ton, with hardwood prices higher than those of softwood for the first time since 3Q08.

PULP

Δ% Revenues: +6% Δ% Volumes: +13% Δ% Price: -6%

The Paper business recorded a 6% increase (+US$11 million) in consolidated revenue in 3Q12, when compared to 2Q12, as a result of higher sales volumes.

PAPERS

The analysis for each of the paper grades shows that newsprint volumes recorded a 14% rise when compared to 2Q12. This corresponds mainly to higher production as a result of lower energy costs. The sale price of newsprint went up by 1%. In addition, boxboard volumes were up by 4%, principally the result of higher domestic demand in Chile. Boxboard prices remained unchanged from the previous quarter. Finally, packaging paper sales volumes to third parties increased 38% when compared to the previous quarter. This was mainly caused by higher demand from corrugated boxes producers, who are already building inventories for the next fruit season. Corrugated paper prices declined 3% when compared with 2Q12.

Δ% Revenues: +6% Δ% Volumes: +8% Δ% Price: -2% TISSUE

Δ% Total Revenues: +6% Δ% Volumes: Paper: +4% / Diapers&FCP: +4% Δ% Price: Paper: 1% / Diapers&FCP: +2%

The Paper products business recorded a 9% drop in revenue (-US$8 million) in 3Q12, when compared to 2Q12. This decrease is mainly attributable to a weaker fruit season in Chile, which dropped 17% demand for corrugated boxes when compared with 2Q12. Comparing sales volume between 3Q12 and 3Q11 to isolate the seasonal effect, there was a fall of 13%, which is mainly attributable to a drop in the boxes for apples and grapes, which offset the rise in volume for boxes used for apricots, peaches and citrus fruits. In addition, demand for salmon boxes also fell, due to lower salmon sales volumes. In addition, molded pulp trays sales volumes fell 38% in response to the lower apple and avocado exports. Paper bags sales volumes increased 9%, with the Peruvian market leading the growth as a consequence of a higher demand for cement bags. Average selling price rose 2% from 2Q12

PAPER PRODUCTS

Δ% Revenues: -9% Δ% Volumes: -11% Δ% Price: +2%

Forestry

The Tissue business, including operations in Chile, Argentina, Peru, Uruguay, Mexico, Colombia, Ecuador and Brazil, recorded a 6% rise in revenue (+US$22 million) during 3Q12, when compared to 2Q12. Tissue paper volumes showed a 4% increase mainly due to higher sales in the Mexican, Brazilian and Argentinean markets. This was the result of new product categories, a higher coverage and advertising campaigns in these growing markets. Also, sanitary products increased volumes 4% through the entire region. Average sale price (measured in US Dollars) increased 1% for tissue paper and 2% for sanitary products when compared to 2Q12. The rise in prices can be attributed to the appreciation of local currencies against the US dollar.

Pulp

Papers

Tissue

Paper Products

5


3Q12

Income Statement Analysis

Operating costs excluding depreciation, stumpage and decrease due to harvest amounted to US$795 million, 6% higher than in 2Q12, corresponding to an increase of US$43 million. This was mainly a result of higher revenues, increases in the costs of solid wood, pulp and paper products, as well as the negative effect of the depreciation of the US Dollar, which affected the value of localcurrency expenses. At a consolidated level, operating costs in 3Q12 were 66% of total revenues, up from 65% in 2Q12. Other operating expenses amounted to US$172 million, 2% higher than in 2Q12, corresponding to an increase of US$3 million when compared with that of 2Q12. This can be attributed mainly to higher Administration and Other Operational expenses.. This line represented 14% of total revenues, compared with 15% in 2Q12. Financial expenses decreased 1% in 3Q12, reaching US$45 million. In addition, CMPC’s Financial Income increased 20% when compared with 2Q12, mainly as a result of higher rates of return on financial investments. During this period there was a higher Share of profit in associated companies, which increased to US$3 million. Regarding Currency Exchange rate differences, the depreciation on the US Dollar against the Chilean peso during the quarter resulted in a US$32 million loss. These results are generated by the mismatch between the US Dollar, CMPC’s functional currency, and assets and liabilities denominated in other currencies, most notably the Chilean peso. Indexation Unit Results are caused by the variation experienced by the balance sheet accounts recorded in UF (Chile’s inflationindexed currency unit). The US$1 million loss recorded during the quarter was primarily due to the appreciation of the UF, applied to the company’s UF denominated. Other gains (losses) amounted to a profit of US$12 million, compared with a US$13 million loss in the previous quarter. This category includes non-core business revenues and other items such as insurance deductibles in losses, donations, and the relative effects of changes in the fair value of financial instruments including forwards, forwards investments related to synthetic swaps, cross currency swaps and swaps, different from those under hedge accounting, among others. Income taxes for the period implied a US$95 million loss, compared with a loss of approximately US$55 million in the previous quarter. During the third quarter, CMPC recognized a US$114 million loss related to deferred taxes adjustments in order to reflect the higher tax rate in Chile. All the above was slightly offset by FX fluctuations on deferred taxes. This is because CMPC’s tax accounting is in Chilean Pesos and the appreciation of this currency reduced the tax base of assets measured in dollars, and therefore decreases differed taxes. .

th

Consolidated Income Statement as of September 30 , 2012

2011 3Q11

Figures in Th. US$

2Q12

1,228 (794)

1,162 (751)

Operating Margin Other Operating Expenses(2)

-433 (155)

-411 (169)

EBITDA(3) EBITDA Margin (%)

278 23%

Depreciation and Stumpage Variation on Net Value of Biological Assets

Non-Operating Income Taxes

Pulp

1,209 (795) 415 0

QoQ

YoY

4% 6%

-1% 0%

1% 0% 2%

-4% 0% 11%

242 21%

(172) 243 20%

0% -3%

-13% -11%

(104) 7

(102) 5

(101) 8

-1% 52%

-3% 17%

182

145

4%

-17%

(7) (137)

(52) (55)

39

39

150 (52) (95) -4

0% 74% 0% -91%

697% -30% 0% -91%

Net Income

Forestry

3Q12 3Q12

Sales Operating Costs(1)

Operating Income

6

2012

Papers

Tissue

Paper Products


3Q12

Balance Sheet Analysis th

th

As of September 30 2012, current assets recorded a 2% decline when compared with those as of June 30 2012. This was mainly due to a decrease in the level of Cash due to a US$150 million credit pre-payment to a Chilean Bank, as well as by a US$37 million th dividend payment. Also, non current assets increased 1% when compared with those as of June 30 2012. th

Current liabilities were up 22% when compared with those as of June 30 2012, mainly due to higher levels of short term debt, while th non current liabilities fell 5% from June 30 2012, due to liability management transactions. th

CMPC’s financial debt stood at US$3,506 million as of September 30 , 2012, a US$124 million decrease when compared with June th 30 2012, as a result of a US$150 million bilateral credit pre-payment. Moreover, CMPC’s net financial debt amounted to US$2,593 th th million as of September 30 , 2012. This represents a US$20 million increase when compared with June 30 2012. It is important to highlight that CMPC closed the quarter with US$914 million of Cash. The Net financial debt/EBITDA ratio increased from 2.8 to 2.9 times QoQ. The interest coverage ratio fell from 5.62 times to 5.34 times. Finally, the Financial debt / Tangible net worth ratio dropped from 0.46 to 0.45 times. At the end of 3Q12, 78% of CMPC’s debt was denominated in US dollars, 17% was denominated in Chilean pesos (or Unidades de Fomento) and the balance was denominated in other Latin American currencies. Moreover, 90% of CMPC’s total financial debt has a fixed interest rate, demonstrating CMPC’s conservative approach to debt management. Average cost of debt was 4.3%, 10 basis points lower than in 2Q12 and 20 basis points lower than in 3Q11.

th

Debt Breakdown as of September 30 , 2012

(i) (ii) (iii) (iv) (v) (vi)

Δ% QoQ Δ% YoY

In Million US$

3Q11

2Q12

3Q12

Current Interest-bearing Liabilities Non Current Interest-bearing Liabilities Other Obligations Mark to Market of Derivatives Debt Instruments for Hedging Currencies and Interest Rates Net Hedging Current Liabilities Net Hedging Non Current Liabilities

463 2,800 (51) (70) (3) (8)

379 3,388 (50) (74) (5) (9)

521 0 3,143 0 (49) (99) (4) (6)

38% -7% -1% 35% -16% -28%

13% 12% -4% 42% 42% -22%

Total Debt ( (i) + (ii) + (iii) + (iv) + (v) + (vi) )

3,131

3,630

3,506 0

-3%

12%

777

1,058

914 0

-14%

18%

Net Debt

2,354

2,573

2,593 0

1%

10%

Average Cost of Debt

4.5%

4.4%

4.3% #

Cash*

-2.3%

-4.4%

*Cash and cash equivalents + Term deposits w ithin 90 to 360 days of maturity

th

Amortization Schedule as of September 30 , 2012

Financial Ratios Evolution

7.98x

5.62x 5.34x 2.8x

1,003

0.41x

560 337 2012

257

160

148 2013

2014

507

2015

2016

2.9x

2.0x

498 3Q11

0.46x

0.45x

2Q12

3Q12

9 2017

2018

2019

≥2020

Net Financial Debt / EBITDA

Financial Debt / Tangible Net Worth

Interest Coverage Ratio

Shareholders’ Equity fell US$8 million from the end of 2Q12. This is mainly due to lower Retained Earnings recorded in the third quarter.

Forestry

Pulp

Papers

Tissue

Paper Products

7


3Q12

Relevant Events

In August 2012, CMPC Celulose Riograndense received FSC certification: In August 2012, CMPC Celulose Riograndense received FSC certification for its forestry base. This certification is given by the Forest Stewardship Council (FSC), a nonprofit independent association that aims to encourage a responsible forest management. The FSC® is an internationally respected forest certification system due to their rigorous valuation methodology for forestry operations. This includes the participation of social groups potentially affected by company operations, a rigorous assessment of environmental practices and economic viability production analysis. CMPC’s success in obtaining the FSC® certification demonstrates the Company’s strong commitment to the principle of sustainable development. In September 2012, CMPC Celulose Riograndense signed an agreement with Fibria Celulose S.A., in which CMPC Riograndense: 1. acquired Fibria’s forestry assets and land located in the Brazilian state of Rio Grande do Sul, over a gross area of approximately 100,000 hectares, of which 38,000 are currently planted with eucalyptus; 2. acquired the standing wood, together with the right to manage these forests with new plantations; and 3. Lease agreements with third parties over a planted area of approximately 1,300 hectares. CMPC Riograndense signed this agreement in order to meet its own demand for wood related to the Guaiba Line II project. This expansion project is currently in the final stages of planning. The acquisition price was BRL$ 615 million. This operation is subject to usual conditions for this kind of transaction, including the obtaining of the permits required by the Brazilian law. In September, a Tax Reform package was approved in Chile: In September 2012, a Corporate Tax Reform package was approved in Chile, raising the tax rate on corporations from 17% to 20% annually. This reform will take place starting in 2012. In addition, this reform resulted in a US$114 million loss due to adjustments in the Deferred Taxes in order to reflect the new tax rate. This loss was entirely recognized under the Income tax line of CMPC’s 3Q12 Income Statement. However, it is important to highlight that CMPC’s liquid net income for the year will be only affected by US$58 million. A provisory CLP$8 cash dividend was paid in September: In August, a dividend of CLP$8 per outstanding share was approved by CMPC’s board, to be paid on September 13, 2012. As a result, CMPC paid US$37 million in provisory dividends in the third quarter.

8

Forestry

Pulp

Papers

Tissue

Paper Products


3Q12

Consolidated Balance Sheet 2011

2012

4Q11

Figures in Th. US$*

Current Assets Cash and Cash Equivalents Operative Receivables Inventories Biological Assets Tax Assets Other Current Assets

1Q12

2Q12

3Q12 3Q12

4Q12

QoQ

3,249,569 404,357 909,967 1,023,515 220,871 137,565 553,294

3,312,451 366,687 969,757 1,042,859 223,459 148,402 561,287

3,535,234 542,303 936,319 1,063,490 218,363 127,275 647,484

3,478,679 550,670 944,389 1,090,726 217,544 147,301 528,049

# -2% # 2% # 1% # 3% # 0% # 16% # -18%

Non Current Assets Intangible Assets, Different from Goodwill Goodwill Property, Plant and Equipment, Net Biological Assets Deferred Tax Assets Other Non Current Assets

10,098,864 10,044 155,181 6,362,862 3,261,039 129,034 180,704

10,223,760 10,071 156,878 6,464,886 3,267,626 133,783 190,516

10,225,874 9,586 149,942 6,436,472 3,288,415 156,418 185,041

10,313,818 9,491 149,244 6,481,189 3,298,355 202,815 172,724

# 1% # -1% # 0% # 1% # 0% # 30% # -7%

TOTAL ASSETS

13,348,433

13,536,211

13,761,108

13,792,497

#

Current Liabilities Other Financial Liabilities Operative Liabilities Other Current Liabilities

1,058,004 293,446 597,514 167,044

1,096,994 241,289 653,984 201,721

1,159,974 416,413 588,564 154,997

1,411,482 563,243 643,768 204,471

# 22% # 35% # 9% # 32%

Non Current Liabilities Other Financial Liabilities Deferred Tax Liabilities Other Non Current Liabilities

4,393,517 3,137,196 968,570 287,751

4,418,533 3,218,130 931,633 268,770

4,611,063 3,387,947 972,220 250,896

4,399,002 3,143,351 1,094,060 161,591

# -5% # -7% # 13% # -36%

8,579

9,508

4,713

4,723

#

0%

7,888,333

8,011,176

7,985,358

7,977,290

#

0%

13,348,433

13,536,211

13,761,108

13,792,497

#

0%

Non Controlling Participations Equity Attributable to the Owners of the Controller TOTAL LIABILITIES & SHAREHOLDERS' EQUITY

0%

* Balance Sheet numbers are based on CMPC's quarterly financial data, w hich is presented to the "Superintendencia de Valores y Seguros" (SVS) .

Forestry

Pulp

Papers

Tissue

Paper Products

9


3Q12

Consolidated Income Statement

2011 1Q11

Figures in Th. US$

Sales Operating Costs (1)

3Q11

1,241,629 1,198,533 1,227,646 (786,736) (743,943) (794,358)

Operating Margin Other Operating Expenses

2Q11

2012

(2)

(3)

EBITDA EBITDA Margin (%) Depreciation, Amortizations and Stumpage Increase in Biological Assets due to Forests Growth and Price Effects Decrease in Biological Assets due to Harvest

4Q11

1Q12

2Q12

3Q12 3Q12

4Q12

QoQ

YoY

1,128,711 (795,258)

1,176,975 (799,287)

1,162,050 (751,445)

1,209,488 (794,926)

4% 6%

-1% 0%

454,893

454,590

433,288

333,453

377,688

410,605

414,562

1%

-4%

(137,841)

(151,508)

(154,904)

(153,565)

(153,331)

(168,903)

(171,724)

2%

11%

317,052 26%

303,082 25%

278,384 23%

179,888 16%

224,357 19%

241,702 21%

242,838 20%

0% -3%

-13% -3%

(100,745) 54,620 (44,428)

(103,696) 54,620 (47,352)

(103,635) 54,619 (47,519)

(103,155) 56,032 (41,628)

(106,085) 58,222 (44,104)

(102,156) 58,221 (52,743)

(100,691) 61,915 (53,596)

-1% 6% 2%

-3% 13% 13%

132,390

145,024

150,466

4%

-17%

(41,310) 8,926 3,435 (14,971) (8,214) (5,182) 49,280

(45,809) 8,940 2,160 (1,345) (2,937) (12,592) (54,832)

(45,391) 10,694 3,093 (31,654) (765) 12,210 (95,140)

-1% 20% 43% 2253% -74% -197% 74%

7% 29% -7464% -1321% -85% -60% -30%

124,354

38,609

-91%

-91%

Operating Income

226,499

206,654

181,849

91,137

Financial Expenses Financial Income Share Results in Associated Companies Foreign Exchange Difference Indexation Unit Results Other Gains (Losses) Income Taxes

(38,107) 7,734 3,546 28,743 (3,526) (23,659) (52,736)

(40,433) 9,952 4,412 16,422 (3,925) (27,099) 8,490

(42,373) 8,322 (42) 2,593 (5,261) 30,256 (136,723)

(42,005) 10,665 3,628 (3,172) (7,793) (10,674) 2,490

Net Income

148,494

174,473

38,621

44,276

3,513

(1) Operating Expenses are calculated as: Costs of Sales minus Stumpage minus Decrease in Biological Assets due to Havest minus Depreciation (2) Other Operating Expenses are calculated as: Distribution Costs plus Administration Expenses plus Other Functional Expenses (3) EBITDA is calculated as: Sales minus Operating Costs minus Other Operating Expenses

10

Forestry

Pulp

Papers

Tissue

Paper Products


3Q12

Consolidated Cash Flow Statement

2011 1Q11

Figures in Th. US

2Q11

2012 3Q11

4Q11

1Q12

2Q12

3Q12 3Q12

4Q12

QoQ

AoA

Cash Flow from Operating Activities

231,245

196,217

219,596

165,711

179,017

159,181

256,665

-11%

-19%

Net Income Income Taxes Adjustments Financial Costs Adjustments Depreciation and Amortization Adjustments Provisions Adjustments Unrealized Exchange Losses Loss (Gain) from Fair Value Adjustments Adjustments for Undistributed Profits of Associates Other Non Cash Items Ajustments Working Capital Adjustments Income Tax Refund (Payment)

142,622 63,323 38,107 82,142 7,498 (26,970) (41,388) 0 64,446 (83,585) (14,950)

169,508 16,565 (38,107) 83,345 7,868 (16,182) (56,814) (7,958) 132,530 (20,537) (74,001)

109,209 65,693 0 82,986 4,622 19,219 (98,801) 42 95,412 (31,355) (27,431)

73,134 146 0 84,930 6,100 13,203 (92,031) (3,628) 98,038 13,297 (27,478)

115,550 (37,679) 41,310 80,538 6,322 21,929 (54,440) 0 51,307 (22,082) (23,738)

47,413 43,231 45,809 81,922 199 5,538 (43,222) (5,595) 65,927 (53,159) (28,883)

3,513 95,140 45,391 80,000 935 32,419 (62,154) (3,093) 55,110 29,813 (20,409)

-59% -215% 0% 2% -97% -75% -21% 28% 141% 22%

-72% 161% 0% -2% -97% -134% -24% -30% -50% 159% -61%

Cash Flow from Investment Activities

(726,323)

75,868

511

(182,668)

(158,539)

(227,258)

30,234

43%

-400%

Cash flows from loss of control of subsidiaries or other businesses Payments to Acquire Subsidiaries or other Businesses Divestments in Property, Plants and Equipment Investments in Property, Plants and Equipment Divestments in Intagible Assets Investments in Other Long Term Assets Payments arising from futures contracts, forwards, options and swap Derivative Contracts, Options and Swap Charges Dividends Received Interests Received Other Entries (Egresses) of Cash

0 0 246 (180,526) 0 (32,592) (15,025) (5,640) 5,466 8,002 295,936 0 0 (243,598)

43,347 0 487 (161,212) 0 (31,383) (4,812) 0 0 8,432 145,651 0 0 (172,008)

0 0 101 (151,264) 0 (42,763) 12,195 0 0 5,881 (6,818) 0 0 43,475

0 0 9,561 (158,039) 0 (15,646) (6,700) 0 0 8,698 3,587 0 0 (95,598)

0 (792) 101 (136,396) 5,480 (22,727) 2,830 0 3,379 8,804 (87,937) 0 0 270,940

0 0 240 (106,551) 0 (24,249) (22,320) 0 0 10,414 172,700 0 0 (294,956)

-99% -14% 0% 45% -142% 1% -2552%

-59% -24% 0% -30% -119% -100% -38% 10% -130%

Cash Flow from Financing Activities

0 0 255 (144,244) 0 (21,881) 0 5,640 0 7,346 (573,439) 0 0 449,372

-383%

-211%

Proceeds form the Issuance of Short Term Debt Proceeds form the Issuance of Long Term Debt Total Proceeds form the Issuance of Debt Payments to Acquire own Shares Payments of Loans Dividends Paid Interest Paid Other Entries (Egresses) of Cash

495,078 128,699 623,777 0 (140,031) (50) (34,386) 62

(493) 71,759 71,266 (37,246) (142,754) (99,385) (34,885) (594)

0 83,501 83,501 (21) (165,558) (55,805) (34,719) 594

0 581,975 581,975 (57) (453,355) (51,241) (33,847) 0

0 105,411 105,411 0 (156,526) (149) (44,334) 0

521,457 47,704 569,161 0 (210,295) (53,902) (34,024) 0

(29,710) 61,438 31,728 0 (245,183) (37,504) (43,997) 0

- -105872% -55% -34% 440% 699% -100% 34% 47% 36076% -46% -23% -2% -100%

Net Increase (Decrease) in Cash and Cash Equivalents Effects of Changes in Exchange Rates on Cash and Cash Equivalents Cash and Cash Equivalents at the Beginning of the Period

(45,706) (9,444) 364,529

28,487 10,491 309,379

48,099 (28,802) 348,294

26,519 10,247 367,590

(75,120) 37,450 404,357

202,863 (27,246) 366,686

(8,057) 16,424 542,303

-370% -173% -9%

612% -360% 19%

Cash and Cash Equivalents at the End of the Period Term deposits within 90 to 360 days of maturity

309,379 866,248

348,356 602,121

367,590 409,430

404,357 417,464

366,686 416,152

542,303 515,307

550,670 362,831

48% 24%

56% -14%

913,501

35%

11%

Cash at the End of the Period

Forestry

1,175,627

Pulp

Papers

950,477

777,020

Tissue

821,821

782,838

1,057,610

Paper Products

11


3Q12

Sale Volumes

Domestic Sales(1)

Forestry and Wood Products Sawnwood, Remanufactured Wood & Plywood

(Th. m3ssc)

Pulp

(Th. Tons)

Packaging, Printing & Writing Paper, Newsprint and Boxboard Boxboard Newsprint

(Th. Tons)

Tissue Paper

(Th. Tons)

Paper Products Corrugated Boxes

(Th. Tons)

Exports

Total Sales

3Q12

3Q11

2Q12

3Q12

3Q11

2Q12

3Q12

3Q11

2Q12

3Q12

QoQ

YoY

668 66 0

781 77 0

676 77 0

216 216 0

215 215 0

230 230 0

884 281 0

996 292 0

906 307 0

-9% 5% 0%

28 0 86 16 11 0

35 0 80 14 9 0

32 0 87 16 9 0

500 0 132 82 39 0

437 0 110 81 22 0

499 0 118 83 25 0

528 0 218 98 49 0

472 0 189 95 30 0

532 0 205 99 34 0

13% 0% 8% 4% 14% 0%

2% 9% 0% 1% 0% -6% 1% -30% 0%

132 0 60 40

137 0 63 42

143 0 56 35

0 0 3 1

0 0 3 1

0 0 3 1

133 0 64 41

138 0 67 43

144 0 59 36

4% 0% -11% -17%

8% 0% -7% -13%

(1) Co nsiders Chile and Fo reign Subsidiaries (2) The CTM P To ns pro duced by M elho ramento s were reclassified as P ulp

This document provides information about Empresas CMPC SA. In any case this constitutes a comprehensive analysis of the financial, production and sales situation of the company, so to evaluate whether to purchase or sell securities of the company, the investor must conduct its own independent analysis. In compliance with the applicable rules, Empresas CMPC SA. publishes this document on its Web site (www.cmpc.cl) and sends to the Superintendencia de Valores y Seguros, the financial statements of the company and its corresponding notes, which are available for consultation and review.

12

Forestry

Pulp

Papers

Tissue

Paper Products


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