Gerdau Ameristeel Announces First Quarter 2005 Results

Gerdau Ameristeel Corporation today reported net income of $78.6 million, or $0.26 per share fully diluted, on net sales of $1.0 billion for the three months ended March 31, 2005, compared to net income of $21.5 million, or $0.11 per share fully diluted, on net sales of $619.0 million for the three months ended March 31, 2004. EBITDA for the first quarter of 2005 was $151.5 million, compared to EBITDA for the March quarter of last year of $59.2 million. All figures are in U.S. dollars.

On November 1, 2004, Gerdau Ameristeel completed the acquisition of four long steel product minimills and four downstream facilities, which are referred to as North Star Steel, from Cargill Incorporated. Consistent with purchase accounting requirements, the finished steel inventories were written up to market value. $24.0 million of the write-up was charged to cost of goods sold in the December 2004 quarter and the remaining $4.5 million of the write up was charged to cost of goods sold in the first quarter of 2005. When comparing the 2005 results of the Company to 2004, it should be noted that the March 2005 quarter is the first full quarter to include the results of these newly acquired minimills and downstream facilities.

On May 2, 2005, the Board of Directors approved a quarterly cash dividend of $0.02 (two US$ cents) per common share, payable June 2, 2005 to shareholders of record at the close of business on May 16, 2005. In addition to the $0.02 per share quarterly dividend, the Board of Directors also approved a special dividend of $0.14 (fourteen US$ cents) per common share, on the same payment and record dates.

http://www.gerdauameristeel.com

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