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CONSTELLIUM SE (CSTM)

CIK: 0001563411. SIC: 3341 Secondary Smelting & Refining of Nonferrous Metals. Latest 10-K as of: 2026-02-25.

SIC breadcrumb: Manufacturing > SIC Major Group 33 > SIC 3341 Secondary Smelting & Refining of Nonferrous Metals

SEC company page: https://www.sec.gov/edgar/browse/?CIK=1563411. Latest filing source: 0001563411-26-000057.

Selected Fundamentals

MetricValueUnitFYFiled
Revenue8,449,000,000USD20252026-02-25
Net income273,000,000USD20252026-02-25
Assets5,354,000,000USD20252026-02-25

Financials

Annual standardized facts from SEC companyfacts as of latest extracted filing date 2026-02-25. Source: https://data.sec.gov/api/xbrl/companyfacts/CIK0001563411.json. Derived margins, ratios, and free cash flow are computed from the extracted annual SEC facts.

Flow metrics use full-year FY periods from 10-K/10-K/A filings; balance-sheet metrics use FY-end instants. Free cash flow = operating cash flow - capital expenditures. Missing metrics are omitted rather than fabricated.

Metric2022202320242025
Revenue8,532,000,0007,826,000,0007,335,000,0008,449,000,000
Net income308,000,000152,000,00056,000,000273,000,000
Diluted EPS2.101.030.381.92
Operating cash flow365,000,000432,000,000301,000,000489,000,000
Capital expenditures289,000,000366,000,000413,000,000330,000,000
Share buybacks0.000.0079,000,000115,000,000
Assets4,933,000,0004,734,000,0005,354,000,000
Liabilities4,191,000,0004,007,000,0004,383,000,000
Stockholders' equity718,000,000706,000,000952,000,000
Cash and cash equivalents223,000,000141,000,000120,000,000
Free cash flow76,000,00066,000,000-112,000,000159,000,000

Ratios

ROE and ROA use period-end equity/assets. Liabilities / equity uses total liabilities divided by stockholders' equity. Current ratio uses current assets divided by current liabilities when both are reported.

Metric2022202320242025
Net margin3.61%1.94%0.76%3.23%
Return on equity21.17%7.93%28.68%
Return on assets3.08%1.18%5.10%
Liabilities / equity5.845.684.60
Current ratio1.281.271.29

Financial Charts

Quarterly

Quarterly standardized facts from SEC companyfacts as of latest extracted filing date 2026-04-29. Source: https://data.sec.gov/api/xbrl/companyfacts/CIK0001563411.json.

Flow metrics use discrete quarter-length periods from 10-Q/10-Q/A filings. Q4 revenue and net income are derived only when annual FY and nine-month YTD facts exist for the same fiscal year; derived Q4 values are labeled. EPS Q4 is not derived.

QuarterEnd DateRevenueNet IncomeDiluted EPSMethod
2025-Q12025-03-311,979,000,00037,000,0000.26reported discrete quarter
2025-Q22025-06-302,103,000,00036,000,0000.25reported discrete quarter
2025-Q32025-09-302,166,000,00088,000,0000.62reported discrete quarter
2025-Q42025-12-312,201,000,000112,000,000derived Q4 = FY annual - nine-month YTD
2026-Q12026-03-312,461,000,000199,000,0001.42reported discrete quarter

Quarterly Charts

Macro Cross-References

Latest quarter (10-Q)

Latest 10-Q source: 0001563411-26-000155.

Extracted structurally from real Item 2 body heading to real Item 3/4 boundary. Confidence: high. Filing date: 2026-04-29. Report date: 2026-03-31.

Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations

The following discussion and analysis is based principally on our unaudited interim condensed consolidated financial

statements prepared under U.S. GAAP at March 31, 2026 and for the three months ended March 31, 2026 and 2025 and should

be read in conjunction with our Annual Report on Form 10-K for the year ended December 31, 2025 and our unaudited interim

condensed consolidated financial statements at March 31, 2026 and for the three months ended March 31, 2026 and 2025

which are included in this Quarterly Report.

The following discussion and analysis includes forward-looking statements. These forward-looking statements are subject

to risks, uncertainties and other factors that could cause our actual results to differ materially from those expressed or implied

by our forward-looking statements.

Amounts presented in the Consolidated Financial Statements are expressed in millions of U.S. dollars, except as

otherwise stated. Shipments are expressed in thousands of metric tons. Amounts may not sum due to rounding.

Overview

Constellium is a global leader in the development, manufacture and sale of a broad range of high value-added specialty

rolled and extruded aluminum products to the aerospace, space, defense, packaging, automotive, commercial transportation and

general industrial end-markets. At March 31, 2026, the Group operated 24 manufacturing facilities, 3 R&D centers and 3

administrative centers. The Group has approximately 11,500 employees.

We serve a diverse set of customers across a broad range of end-markets with different product needs, specifications and

requirements. Our business is organized into three operating segments:

•Our Aerospace & Transportation ("A&T") operating segment offers a wide range of technically advanced aluminum

products including plate, sheet and extrusions to blue-chip customers in the global aerospace, space, commercial

transportation, general industrial and defense sectors. Many of the products are mission critical, which benefit from our

world-class R&D and manufacturing capabilities and unique solutions.

•Our Packaging & Automotive Rolled Products ("P&ARP") operating segment includes the production and

development of customized rolled aluminum sheet products. We supply the packaging market with canstock and

closure stock for the beverage and food industry, as well as foilstock for the flexible packaging market. In addition, we

supply the automotive market with technically advanced products such as Auto Body Sheet ("ABS"), heat exchanger

materials and battery foil products.

•Our Automotive Structures & Industry ("AS&I") operating segment produces (i) technologically advanced structural

solutions for the automotive industry including crash management systems, body structures, side impact beams and

battery enclosure components, (ii) soft and hard alloy extrusions for automotive, transportation, and general industrial

applications, and (iii) large profiles for rail and general industrial applications. We complement our products with a

comprehensive offering of downstream technology and services, which include pre-machining, surface treatment,

R&D and technical support services.

Management Review and Outlook

Constellium delivered strong results in the first quarter despite uncertainties on the macroeconomic and geopolitical

fronts. During the quarter we benefited from current market dynamics, including supply shortages of automotive rolled

products, improved aerospace and transportation, industry and defense (TID) environment, and favorable scrap and metal

dynamics in North America. During the quarter we returned $28 million to shareholders through the repurchase of 1.2 million

shares. While uncertainties persist on the macroeconomic and geopolitical fronts, we like our end market positioning and we are

optimistic about our prospects for the remainder of this year and beyond. Our focus remains on executing on our strategy,

driving operational performance, controlling costs, generating free cash flow and increasing shareholder value.

-24-

For the three months ended March 31, 2026, our segments represented the following percentages of total Revenue and

total Adjusted EBITDA:

Three months ended March 31, 2026

(as a % of total)

Revenue

Segment

Adjusted EBITDA

A&T

25%

39%

P&ARP

60%

58%

AS&I

17%

9%

H&C (1)

—%

(6)%

Total

100%

100%

(1) Holdings and Corporate primarily reflects incidental revenues and unallocated corporate activities.

Key Factors Influencing Constellium’s Financial Condition and Results from Operations

Economic, Geopolitical and General Market Conditions

We are directly impacted by the economic conditions that affect our customers and the markets in which they operate.

General economic and market conditions, such as the level of disposable income, the level of inflation, the rate of economic

growth, the rate of unemployment, the rapid development of technology, interest rates, exchange rates and currency devaluation

or revaluation, influence consumer confidence and consumer purchasing power. These factors, in turn, influence the demand for

our products in terms of total volumes and prices that can be charged. We attempt to respond to the variability of economic

conditions through the terms of our contracts with our customers as well as cost control.

During the first three months ended March 31, 2026, we continued to monitor geopolitical and economic instability,

globally. During the first quarter of 2026, there was continued uncertainty related to tariffs and trade conditions, and their short

and long-term impacts on the Company. In April 2026, further updates and clarifications were released by the U.S. government

surrounding tariff rates and assessment value on imported aluminum products, and the Company continues to monitor the

potential impacts to its business. Global and regional economies continue to be impacted by armed conflicts, sanctions, and

volatility. In particular, ongoing geopolitical tensions and military conflicts in the Middle East, including the ongoing conflict

involving the United States, Israel and Iran, have caused, and may continue to result in, higher fuel and energy prices. While it

is difficult to predict the impact of these events, we continuously monitor them and will develop contingency plans and counter

measures as necessary to seek to address adverse effects or disruptions to our operations as they arise.

Although a number of our end-markets are cyclical in nature, we believe that the diversity of our portfolio and the secular

growth trends we are experiencing in many of our end-markets will help the Company weather these economic cycles. In our

three principal end-markets of aerospace, packaging and automotive:

•Aerospace demand has stabilized following the sharp recovery post-COVID although the supply chain continues

to experience destocking of aluminum products. We continue to believe that the long-term trends of increased

passenger air traffic and fleet replacements with newer and more fuel efficient aircraft, along with new military

and space programs, will help support favorable long-term demand conditions.

•Historically, demand for aluminum can packaging has been fairly resilient during various economic cycles. We

believe canstock has an attractive long-term growth outlook driven in part by increased consumer preference for

aluminum beverage cans as a packaging material of choice.

•Automotive vehicle sales tend to fluctuate with the general economic cycle and in recent years have also been

impacted by global supply chain disruptions, the tariff and trade environment, affordability, customer offerings

and consumer preference. However, aluminum demand has increased in recent years, driven by the vehicle

lightweighting trend to improve energy efficiency, reduce emissions and enhance vehicle safety, which has

resulted in more aluminum usage for new car models. We expect the lightweighting trend to continue in the

future.

Product Price and Margin

Our products are typically priced based on three components: (i) the LME price, (ii) a regional premium and

(iii) a conversion margin.

-25-

Aluminum Prices

The price we pay for primary aluminum includes the LME price and regional premiums such as the Midwest premium

for metal purchased in the U.S. or the Rotterdam premium for metal purchased in Europe. Both the LME price and the regional

premiums can be volatile. Our business model aims to pass through aluminum price exposure by pricing our products to include

the cost of the metal purchased and hedging any remaining exposure to the extent possible to achieve aluminum price

neutrality.

Aluminum prices have risen sharply since 2025, especially in the U.S. following the Section 232 of the Trade Expansion

Act of 1962 tariff announcements. The average LME transaction price, Rotterdam premium and Midwest premium per ton of

primary aluminum for the three months ended March 31, 2026 and 2025 are presented below.

Three months ended

March 31,

Percent

changes QTD

(U.S. dollars per ton)

2026

2025

2026 vs

2025

Average LME transaction price

3,199

2,627

22%

Average Midwest premium

2,296

712

222%

Average all-in aluminum price U.S.

5,495

3,339

65%

Average LME transaction price

3,199

2,627

22%

Average Rotterdam premium

392

290

35%

Average all-in aluminum price Europe

3,591

2,917

23%

Volumes

The profitability of our business is determined, in part, by the volume of tons processed and sold. Increased production

volumes will generally result in lower per unit costs due to the fixed cost structure of our operations. Higher volumes sold will

generally result in additional revenue and associated profitability. Demand trends across key sectors - aerospace, packaging and

automotive - contribute to our production planning. Seasonal fluctuations and macroeconomic conditions are important factors

in volume variability.

Personnel Costs

Our operations are labor intensive. Personnel costs include the salaries, wages and benefits of our employees, as well as

costs related to temporary labor. During our seasonal peaks and the summer months, we have historically increased our

temporary workforce to compensate for increased volume of activity and vacation schedules. Personnel costs generally increase

and decrease with the expansion or contraction in production levels. Personnel costs also generally increase in periods of higher

inflation.

Energy

Our operations require substantial amounts of energy to run, primarily electricity and natural gas. The magnitude of

energy costs depends on the energy supply and demand relationships in the regions we operate in and broader macroeconomic

and geopolitical factors.

Currency

We are a global company with operations in the United States, France, Germany, Switzerland, the Czech Republic,

Slovakia, Spain, Mexico, Canada and China. As such, we are exposed to transaction and translation impacts.

Transaction impacts arise when our businesses transact in a currency other than their own functional currency. As a

result, we are exposed to foreign exchange risk on payments and receipts in multiple currencies. Where we have multiple-year

sales agreements in U.S. dollars by euro-functional currency entities, we have typically entered into derivative contracts to

forward sell U.S. dollars to match these future sales. With the exception of certain derivative instruments entered into to hedge

the foreign currency risk associated with the cash flows of certain highly probable forecasted sales, which we have designated

for hedge accounting, hedge accounting is not applied to such ongoing commercial transactions. The mark-to-market impact

associated with these transactions is therefore recorded in Other Gains and Losses - net.

-26-

Translation impacts result f

[Excerpt truncated for page length; source filing is linked above.]

Latest 10-K MD&A

Extracted structurally from real Item 7 body heading to real Item 7A/8 boundary. Confidence: high. Filing date: 2026-02-25. Report date: 2025-12-31.

Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations

The following discussion and analysis is based principally on our audited Consolidated Financial Statements prepared

under U.S. GAAP at December 31, 2025 and 2024, and for the three years ended December 31, 2025 included elsewhere in this

Annual Report, and is provided to supplement the audited Consolidated Financial Statements and the related notes to help

provide an understanding of our financial condition, changes in financial condition, results of our operations, and liquidity.

The following discussion is to be read in conjunction with our audited Consolidated Financial Statements prepared under U.S.

GAAP and the notes thereto, which are included elsewhere in this Annual Report.

The following discussion and analysis includes forward-looking statements. These forward-looking statements are

subject to risks, uncertainties and other factors that could cause our actual results to differ materially from those expressed or

implied by our forward-looking statements. Factors that could cause or contribute to these differences include, but are not

limited to, those discussed below and elsewhere in this Annual Report. See in particular “Forward-Looking Statements” and

“Item 1A. Risk Factors. This section discusses items pertaining to and comparisons of financial results between fiscal years

2025 and 2024. A discussion of and comparisons between fiscal years 2024 and 2023 financial results can be found in

“Management’s Discussion and Analysis of Financial Condition and Results of Operations” in Part II, Item 7. of the

Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2024, filed with the SEC on February 28,

2025.

Amounts presented in the audited Consolidated Financial Statements are expressed in millions of U.S. dollars, except as

otherwise stated. Shipments are expressed in thousands of metric tons. Amounts may not sum due to rounding.

Management review and outlook

Constellium delivered strong results in 2025 despite the uncertain macroeconomic and end market environment. Looking

across our end markets, packaging demand remained healthy during 2025, and we continued to benefit from improved

operational performance at Muscle Shoals. Aerospace demand was lower driven by continued destocking of aluminum products

in the global Aerospace supply chain, though demand for high value add products remain healthy. Automotive demand

remained weak in Europe and relatively stable in North America, and in the fourth quarter we benefited from increased demand

due to short-term supply shortages in the U.S. Industrial market conditions in North America and Europe became more stable,

and our shipments in Europe improved in the year given the post-flood recovery in Valais (Switzerland). Following the tariff

announcements in 2025, market aluminum prices (LME price + Midwest Premium) have risen sharply in North America, and

certain spot scrap aluminum spreads have improved from previous historically tight levels. We expect recent demand trends in

our end markets to continue into the early part of 2026 and the overall macroeconomic environment to remain relatively stable,

and we expect to benefit from recent market dynamics, including supply shortages for automotive rolled products as well as

improved scrap spreads in North America. We are proactively managing the business to the current environment. We remain

focused on executing on our strategy, driving operational performance, controlling costs, generating Free Cash Flow and

increasing shareholder value.

For the year ended December 31, 2025, our operating segments represented the following percentages of total Revenue

and Segment Adjusted EBITDA:

Year ended December 31, 2025

(as a % of total)

Revenue

Segment

Adjusted

EBITDA

A&T

23%

47%

P&ARP

60%

49%

AS&I

19%

10%

H&C (1)

—%

(6)%

Total

100%

100%

(1) Holdings and Corporate primarily reflects incidental revenues and unallocated corporate activities.

32

Key Factors Influencing Constellium’s Financial Condition and Results from Operations

Economic, Geopolitical and General Market Conditions

We are directly impacted by the economic conditions that affect our customers and the markets in which they operate.

General economic and market conditions such as the level of disposable income, the level of inflation, the rate of economic

growth, the rate of unemployment, the rapid development of technology, interest rates, exchange rates and currency devaluation

or revaluation influence consumer confidence and consumer purchasing power. These factors, in turn, influence the demand for

our products in terms of total volumes and prices that can be charged. We attempt to respond to the variability of economic

conditions through the terms of our contracts with our customers as well as cost control.

During the year ended December 31, 2025, we continued to monitor geopolitical and economic instability globally.

During the fourth quarter, there was continued uncertainty related to tariffs and trade conditions, and their short and long-term

impacts on the Company. Global and regional economies continue to be impacted by armed conflicts, sanctions, and volatility.

While it is difficult to predict the impact of these events, we continuously monitor them and develop contingency plans and

counter measures as necessary to seek to address adverse effects or disruptions to our operations as they arise.

Although a number of our end-markets are cyclical in nature, we believe that the diversity of our portfolio and the secular

growth trends we are experiencing in many of our end-markets will help the Company weather these economic cycles. In our

three principal end-markets of aerospace, packaging and automotive:

•Aerospace demand has stabilized following the sharp recovery post-COVID although the supply chain continues to

experience destocking of aluminum products. We continue to believe that the long-term trends of increased

passenger air traffic and fleet replacements with newer and more fuel efficient aircraft, along with new military and

space programs, will help support favorable long-term demand conditions.

•Historically, demand for aluminum can packaging has been fairly resilient during various economic cycles. We

believe canstock has an attractive long-term growth outlook driven in part by increased consumer preference for

aluminum cans as a beverage packaging material of choice.

•Automotive vehicle sales tend to fluctuate with the general economic cycle and in recent years have also been

impacted by global supply chain disruptions, the tariff and trade environment, affordability, customer offerings and

consumer preference. However, aluminum demand has increased in recent years, driven by the vehicle

lightweighting trend to improve energy efficiency, reduce emissions and enhance vehicle safety, which has resulted

in more aluminum usage for new car models. We expect the lightweighting trend to continue in the future.

Product Price and Margin

Our products are typically priced based on three components: (i) the LME price, (ii) a regional premium and

(iii) a conversion margin.

Aluminum Prices

The price we pay for primary aluminum includes the LME price and regional premiums such as the Midwest premium

for metal purchased in the U.S. or the Rotterdam premium for metal purchased in Europe. Both the LME price and the regional

premiums can be volatile. Our business model aims to pass through aluminum price exposure by pricing our products to include

the cost of the metal purchased and hedging any remaining exposure to the extent possible to achieve aluminum price

neutrality.

Aluminum prices have risen in 2025, especially in the U.S. following the tariff announcements. The average LME

transaction price, Rotterdam premium and Midwest premium per ton of primary aluminum for the years ended December 31,

2025 and 2024 are presented below.

33

Year ended December 31,

Percent changes

(U.S. dollars per ton)

2025

2024

2025 vs 2024

Average LME transaction price

2,632

2,419

9%

Average Midwest premium

1,298

432

200%

Average all-in aluminum price U.S.

3,930

2,851

38%

Average LME transaction price

2,632

2,419

9%

Average Rotterdam premium

252

314

(20)%

Average all-in aluminum price Europe

2,884

2,733

6%

Volumes

The profitability of our business is determined, in part, by the volume of tons processed and sold. Increased production

volumes will generally result in lower per unit costs due to the fixed costs structure of our operations. Higher volumes sold will

generally result in additional revenue and associated profitability. Demand trends across key sectors — aerospace, packaging

and automotive — contribute to our production planning. Seasonal fluctuations and macroeconomic conditions are important

factors in volume variability.

Personnel Costs

Our operations are labor intensive. Personnel costs include the salaries, wages and benefits of our employees, as well as

costs related to temporary labor. During our seasonal peaks and the summer months, we have historically increased our

temporary workforce to compensate for increased volume of activity and vacation schedules. Personnel costs generally increase

and decrease with the expansion or contraction in production levels. Personnel costs also generally increase in periods of higher

inflation.

Energy

Our operations require substantial amounts of energy to run, primarily electricity and natural gas. The magnitude of

energy costs depends on the energy supply and demand relationships in the regions we operate in.

Currency

We are a global company with operations in the United States, France, Germany, Switzerland, the Czech Republic,

Slovakia, Spain, Mexico, Canada and China. As such, we are exposed to transaction and translation impacts.

Transaction impacts arise when our businesses transact in a currency other than their own functional currency. As a

result, we are exposed to foreign exchange risk on payments and receipts in multiple currencies. Where we have multiple-year

sales agreements in U.S. dollars by euro-functional currency entities, we have typically entered into derivative contracts to

forward sell U.S. dollars to match these future sales. With the exception of certain derivative instruments entered into to hedge

the foreign currency risk associated with the cash flows of certain highly probable forecasted sales, which we have designated

for hedge accounting, hedge accounting is not applied to such ongoing commercial transactions. The mark-to-market impact

associated with these transactions is therefore recorded in Other Gains and Losses - net.

Translation impacts result from the translation at each period of the results of functional currency entities other than U.S.

dollars into our reporting currency, the U.S. dollar.

34

Results of Operations for the year ended December 31, 2025 and 2024

For the years ended December 31,

(in millions of U.S. dollars and as a % of revenue)

2025

2024

Revenue

8,449

100%

7,335

100%

Cost of sales (excluding depreciation and amortization)

(7,262)

86%

(6,397)

87%

Depreciation and amortization

(330)

4%

(304)

4%

Selling and administrative expenses

(332)

4%

(313)

4%

Research and development expenses

(51)

1%

(49)

1%

Other gains and losses – net

43

1%

(26)

—%

Finance costs – net

(109)

1%

(111)

2%

Income before tax

408

5%

135

2%

Income tax expense

(133)

2%

(75)

1%

Net income

275

3%

60

1%

Shipment volumes (in kt)

1,495

n/a

1,438

n/a

Revenue

For the year ended December 31, 2025, Revenue increased 15% to $8,449 million from $7,335 million for the year ended

December 31, 2024. This increase reflected higher shipments and higher revenue per ton, including higher metal prices.

For the year ended December 31, 2025, sales volumes increased 4% to 1,495 kt from 1,438 kt for the year ended

December 31, 2024. This increase reflected a 1% decrease in volumes for A&T, a 6% increase in volumes for P&ARP and

stable volumes for AS&I.

Our revenue is discussed in more detail in the "Segment Results" section.

Cost of Sales

For the year ended December 31, 2025, Cost of sales increased 14% to $7,262 million from $6,397 million for the year

ended December 31, 2024. This increase in Cost of sales was primarily driven by an 18% increase in raw materials and

consumables used primarily as a result of higher metal prices and higher sales volumes.

Selling and Administrative Expenses

For the year ended December 31, 2025, Selling and administrative expenses increased 6% to $332 million from $313

million for the year ended December 31, 2024. The increase was primarily driven by an increase in labor costs, partially offset

by lower headcount.

Research and Development Expenses

For the year ended December 31, 2025, Research and development expenses increased 4% to $51 million from $49

million for the year ended December 31, 2024. This increase was primarily driven by an increase in labor costs and the impact

of foreign exchange translation.

35

Other Gains and Losses - net

The following table provides an analysis of realized and unrealized gains and losses by nature of exposure:

For years ended December 31,

(in millions of U.S. dollars)

2025

2024

Realized gains / (losses) on foreign currency derivatives - net

11

(10)

Realized gains on commodities derivatives - net

8

22

Realized gains on derivatives

19

12

Unrealized gains / (losses) on foreign currency derivatives - net

28

(20)

Unrealized gains on commodities derivatives - net

28

19

Unrealized gains / (losses) on derivatives at fair value through profit and loss - net

56

(1)

Realized gains or losses relate to financial derivatives used by the Group to hedge underlying commercial and commodity

transactions. Realized gains and losses on these derivatives are recognized in Other Gains and Losses - net and are offset by the

commercial and commodity transactions accounted for in Revenue and Cost of sales.

Unrealized gains or losses relate to financial derivatives used by the Group to hedge forecasted and/or committed

commercial and commodity transactions for which hedge accounting is not applied. Unrealized gains or losses on these

derivatives are recognized in Other Gains and Losses - net and are intended to offset the change in the value of forecasted and/

or committed transactions which are not yet accounted for.

Changes in realized and unrealized gains / (losses) on derivatives for the year ended December 31, 2025 as compared to

the year ended December 31, 2024 primarily reflected the fluctuation in foreign exchange, partially offset by the fluctuation in

commodity prices.

Other Gains and Losses, net are further discussed in Note 5 to the audited Consolidated Financial Statements.

Finance Costs, net

For the year ended December 31, 2025, finance costs, net decreased 2% to $109 million from $111 million for the year

ended December 31, 2024. This decrease primarily reflected net fluctuation in realized and unrealized gains and losses on

liquidity foreign exchange derivatives and underlying net debt, partially offset by higher interest expense. In the year ended

December 31, 2024, Finance costs, net also included $3 million of write-off of unamortized issuance costs related to the

redemption of our Senior Notes that were due in 2026.

Income Tax

For the years ended December 31, 2025 and 2024, income tax expense totaled $133 million and $75 million,

respectively. Our effective tax rate was 32.6% and 55.6% of our Income before tax for the years ended December 31, 2025 and

2024, respectively. The difference between the effective tax rate and the statutory tax rate of 25.82% for the year ended

December 31, 2025 and 2024, was primarily due to the geographical mix of the pre-tax results, losses in certain jurisdictions

where a full valuation allowance was recorded and the United States Base Erosion Anti-Abuse Tax. Additionally, the year

ended December 31, 2025 includes the impact of the surtax in France enacted in February 2025.

36

Segment Results

Revenue

The following table sets forth the revenue for our three operating segments for the periods presented:

For years ended December 31,

(in millions of U.S. dollars and as a % of revenue)

2025

2024

A&T

1,968

23%

1,816

25%

P&ARP

5,078

60%

4,196

57%

AS&I

1,579

19%

1,432

20%

H&C (1)

5

—%

6

—%

Inter-segment eliminations

(181)

n.m

(115)

n.m

Total revenue

8,449

100%

7,335

100%

n.m. not meaningful

(1) Holdings and Corporate primarily reflects incidental revenues.

The following table sets forth the shipments for our three operating segments for the periods presented:

For years ended December 31,

(in kt and as a % of shipments)

2025

2024

A&T

207

14%

209

15%

P&ARP

1,086

73%

1,027

71%

AS&I

202

13%

201

14%

Total shipments

1,495

100%

1,438

100%

A&T

For the year ended December 31, 2025, revenue in our A&T segment increased 8% to $1,968 million from $1,816

million for the year ended December 31, 2024, reflecting higher revenue per ton, including higher metal prices, partially offset

by lower shipments. A&T shipments were down 1%, or 2 kt, due to lower Aerospace rolled products shipments, partially offset

by higher Transportation, Industry and Defense rolled products shipments.

P&ARP

For the year ended December 31, 2025, revenue in our P&ARP segment increased 21% to $5,078 million from $4,196

million for the year ended December 31, 2024, reflecting higher shipments and higher revenue per ton, including higher metal

prices. P&ARP shipments were up 6%, or 59 kt, due to higher Packaging rolled products shipments, partially offset by lower

Automotive and Specialty rolled products shipments.

AS&I

For the year ended December 31, 2025, revenue in our AS&I segment increased 10% to $1,579 million from $1,432

million for the year ended December 31, 2024, reflecting higher revenue per ton, including higher metal prices, and stable

shipments, as lower Automotive extruded product shipments were offset by higher Other extruded products shipments.

Segment Adjusted EBITDA

In considering the financial performance of the business, we analyze the primary financial performance measure of

Segment Adjusted EBITDA in all of our business segments. Our Chief Operating Decision Maker, as defined under Accounting

Standards Codification ("ASC") Topic 280 - Segment reporting, measures the profitability and financial performance of our

operating segments based on Segment Adjusted EBITDA.

37

Segment Adjusted EBITDA is defined as income from continuing operations before income taxes, results from joint

ventures, net finance costs, other expenses and depreciation and amortization as adjusted to exclude restructuring costs,

impairment charges, unrealized gains or losses on derivatives and on foreign exchange differences on transactions that do not

qualify for hedge accounting, metal price lag (as defined hereafter), share-based compensation expense, non-operating gains /

(losses) on pension and other post-employment benefits, factoring expenses, effects of certain purchase accounting adjustments,

start-up and development costs or acquisition, integration and separation costs, certain incremental costs and other exceptional,

unusual or generally non-recurring items.

The following table sets forth the Segment Adjusted EBITDA for our reportable segments for the periods presented:

For years ended December 31,

(in millions of U.S. dollars and as a % of revenue)

2025

2024

A&T

339

17%

292

16%

P&ARP

353

7%

242

6%

AS&I

72

5%

74

5%

Refer to Revision of certain disclosures in previously issued financial statements within Note 1 to the audited

Consolidated Financial Statements for information regarding the A&T Segment Adjusted EBITDA for the year ended

December 31, 2024.

The reconciliation of Segment Adjusted EBITDA is disclosed in Note 3 to the audited Consolidated Financial

Statements.

The following table presents the primary drivers for changes in Segment Adjusted EBITDA for each of our three

reportable segments:

(in millions of U.S. dollars)

A&T

P&ARP

AS&I

Segment Adjusted EBITDA for the year ended December 31, 2024

292

242

74

Volume

(1)

48

—

Price and product mix

(35)

20

(6)

Costs

74

34

2

Foreign exchange and other

9

9

2

Segment Adjusted EBITDA for the year ended December 31, 2025

339

353

72

A&T

For the year ended December 31, 2025, Adjusted EBITDA in our A&T segment increased 16% to $339 million from

$292 million for the year ended December 31, 2024, primarily as a result of lower operating costs and favorable impact from

foreign exchange translation, partially offset by lower volumes and unfavorable price and mix. In the year ended December 31,

2024, Segment Adjusted EBITDA included a $13 million negative impact from the flood in Valais (Switzerland). For the year

ended December 31, 2025, Segment Adjusted EBITDA per ton increased 17% to $1,634 from $1,395 for the year ended

December 31, 2024.

P&ARP

For the year ended December 31, 2025, Adjusted EBITDA in our P&ARP segment increased 46% to $353 million from

$242 million for the year ended December 31, 2024, primarily as a result of higher volumes in North America with improved

Muscle Shoals performance, favorable price and mix, favorable metal costs, and favorable impact from foreign exchange

translation. In the year ended December 31, 2024, Muscle Shoals results were impacted by a weather-related event in January

2024. For the year ended December 31, 2025, Segment Adjusted EBITDA per ton increased 38% to $325 from $236 for the

year ended December 31, 2024.

38

AS&I

For the year ended December 31, 2025, Adjusted EBITDA in our AS&I segment decreased 3% to $72 million from

$74 million for the year ended December 31, 2024, primarily as a result unfavorable price and mix and unfavorable impact

from tariffs, partially offset by a customer compensation for underperformance of an automotive program and lower operating

costs. In the year ended December 31, 2024, Segment Adjusted EBITDA included a $20 million negative impact from the flood

in Valais (Switzerland). For the year ended December 31, 2025, Segment Adjusted EBITDA per ton decreased 3% to $357

from $367 for the year ended December 31, 2024.

Liquidity and Capital Resources

Our primary sources of cash flow have historically been cash flows from operating activities and funding or borrowings

from external parties.

Our primary requirements for liquidity and capital resources, besides our growth initiatives, are working capital, capital

expenditures, principal and interest payments on our outstanding debt, and other general corporate needs. Historically, these

cash requirements have been met through cash provided by operating activities and cash and cash equivalents, as well as

strategic financing arrangements. As of December 31, 2025, the Company was not party to any off-balance sheet arrangements

that have had or are reasonably likely to have a current or future material effect on our financial condition, results of operations,

liquidity, capital expenditures, or capital resources. Based on our current and anticipated levels of operations, and the condition

in our markets and industry, we believe that our cash flows from operations, cash on hand, new debt issuances or refinancing of

existing debt facilities, and availability under our factoring and revolving credit facilities will enable us to meet our working

capital, capital expenditures, debt service and other funding requirements for the short-term and long-term.

At December 31, 2025, our material short-term and long-term contractual cash obligations consist of our debt, lease

commitments and related interest and capital expenditures, which are detailed in Note 15.4 and Note 20 of our audited

Consolidated Financial Statements. In addition, we have material pension and other post-employment obligations as we operate

various pension plans for the benefit of our employees across a number of countries as detailed in Note 17 of our audited

Consolidated Financial Statements.

It is our policy to hedge all highly probable or committed foreign currency operating cash flows. As we have significant

third-party future receivables denominated in U.S. dollars, we generally enter into combinations of forward contracts with

financial institutions, selling forward U.S. dollars against euros.

When we are unable to align the price and quantity of physical aluminum purchases with that of physical aluminum

sales, it is also our policy to enter into derivative financial instruments to pass through the exposure to metal price fluctuations

to financial institutions.

As the U.S. dollar depreciates (appreciates) against the euro or the LME price for aluminum increases (decreases), the

derivative contracts related to transactional hedging entered into with financial institution counterparties will have a positive

(negative) mark-to-market.

In addition, we borrow in a combination of the U.S. dollar and euro. When the external currency mix of our debt does not

match the mix of our assets, we use foreign currency derivatives to balance the risk.

Our financial institution counterparties may require margin calls should our negative mark-to-market exceed a pre-agreed

contractual limit. In order to protect the Group from the potential margin calls for significant market movements, we maintain

additional cash or availability under our various borrowing facilities, we enter into derivatives with a large number of financial

counterparties and we monitor potential margin requirements on a daily basis for adverse movements in the U.S. dollar against

the euro and in aluminum prices. There were no margin calls at December 31, 2025 and 2024.

At December 31, 2025, we had $866 million of total liquidity, comprised of $120 million in cash and cash equivalents,

$541 million of availability under our Pan-U.S. ABL facility, $118 million of availability under the committed asset-based

facility for our French subsidiaries (“French Inventory Facility”) and $87 million of availability under our factoring

arrangements.

Factored receivables under non-recourse arrangements were $430 million and $376 million as of December 31, 2025 and

2024, respectively, primarily as result of unfavorable fluctuation in foreign exchange.

39

Cash Flows

The following table summarizes our cash flows from/(used in) our operating, investing and financing activities for the

years ended December 31, 2025 and 2024:

For years ended December 31,

(in millions of U.S. dollars)

2025

2024

Net Cash Flows from / (used in)

Operating activities

489

301

Investing activities

(309)

(313)

Financing activities

(215)

(61)

Net (decrease) in cash and cash equivalents, excluding the effect of exchange rate

changes

(35)

(73)

Net Cash Flows from Operating Activities

For the year ended December 31, 2025, net cash flows from operating activities were $489 million, a $188 million

increase from $301 million in the year ended December 31, 2024. This change primarily reflects a $225 million increase in cash

flows from operating activities before working capital and a $37 million decrease in cash flows from working capital usage.

For the year ended December 31, 2025, changes in working capital were attributable to (i) an increase in inventory of

$149 million, primarily driven by higher ending metal prices; (ii) an increase in trade receivables of $203 million primarily

driven by higher activity levels and higher ending metal prices; and (iii) an increase in trade payables of $168 million, primarily

driven by higher metal purchases due to higher activity levels and higher ending metal prices.

For the year ended December 31, 2024, changes in working capital were attributable to (i) an increase in inventory of

$24 million, primarily driven by higher ending metal prices; (ii) an increase in trade receivables of $50 million primarily driven

by higher ending metal prices, partially offset by lower shipments and by $85 million of deferred purchase price from factoring;

and (iii) a decrease in trade payables of $40 million, primarily driven by lower metal purchases due to lower activity levels,

partially offset by higher ending metal prices.

Net Cash Flows used in Investing Activities

For the years ended December 31, 2025 and 2024, net cash flows used in investing activities were $309 million and $313

million, respectively. Capital expenditures, net of Property, Plant and Equipment inflows were $311 million and $401 million,

respectively, and related primarily to maintenance investments in our manufacturing facilities as well as return-seeking and

growth projects such as investments in our recycling and casting capacities. For the years ended December 31, 2025 and 2024,

collection of deferred purchase price receivables under certain of our factoring agreements was $2 million and $85 million,

respectively.

Capital expenditures by segment are detailed in Note 3.3 of our audited Consolidated Financial Statements.

Net Cash Flows used in Financing Activities

For the year ended December 31, 2025, net cash flows used in financing activities were $215 million, primarily reflecting

share repurchases, repayment of the borrowings under the Pan-U.S. ABL facility as well as realized foreign exchange losses on

net debt hedging instruments due to the weakening of the U.S. dollar. During the year ended December 31, 2025, Constellium

repurchased 8.9 million ordinary shares of the Company for $115 million.

For the year ended December 31, 2024, net cash flows used in financing activities were $61 million, primarily reflecting

share repurchases, the impact of the August 2024 refinancing, and borrowings under the Pan-U.S. ABL facility. During the year

ended December 31, 2024, Constellium repurchased 4.6 million ordinary shares of the Company for $79 million. In August

2024, Constellium issued $350 million of 6.375% Senior Notes due 2032 and €300 million of 5.375% Senior Notes due 2032,

using the proceeds and cash on hand to redeem the remaining portion of the $250 million of 5.875% Senior Notes due 2026 and

the €400 million of 4.250% Senior Notes due 2026.

40

Principal Accounting Policies, Critical Accounting Estimates and Key Judgments

Our principal accounting policies and new standards and interpretations not yet adopted are set out in Note 1 to the

audited Consolidated Financial Statements, which appear in this Annual Report.

The preparation of our consolidated financial statements requires management to make judgments, estimates and

assumptions that affect the reported amounts of revenues, expenses, assets and liabilities, and the accompanying disclosures, as

well as the disclosure of contingent liabilities. These judgments, estimates and assumptions are based on management’s best

knowledge of the relevant facts and circumstances, giving consideration to previous experience. However, actual results may

differ from the amounts included in the audited Consolidated Financial Statements. Key sources of estimation uncertainty that

have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial

year include the items presented below. The Company continuously reviews its significant assumptions and estimates in light of

the uncertainty associated with the global geopolitical and macroeconomic conditions and their potential direct and indirect

impacts on its business and its financial statements. There can be no guarantee that our assumptions will materialize or that

actual results will not differ materially from estimates.

Pension, other post-employment benefits and other long-term employee benefits

The present value of the defined benefit obligations depends on a number of factors that are determined on an actuarial

basis using a number of assumptions, and its determination requires the application of judgment. Assumptions used and

judgments made in determining the defined benefit obligations and net pension costs include discount rates, the expected long-

term rate of return on plan assets, rates of future compensation increase, and the criteria considered to determine when a plan

amendment has occurred.

Any material changes in these assumptions could result in a significant change in Pensions and other post-employment

benefit obligations and in employee benefit expenses recognized in the Consolidated Income Statement or actuarial gains and

losses recognized in Other Comprehensive Income. Details of the key assumptions made and judgments applied are set out in

Note 17 to our audited Consolidated Financial Statements.

Deferred income taxes

Significant judgment is also required to determine the extent to which deferred tax assets can be recognized. In assessing

the recognition of deferred tax assets, management considers whether it is more likely than not (greater than 50%) that the

deferred tax assets will be utilized. If it is determined that it is more likely than not that some or all of the deferred tax assets

will not be realized, a valuation allowance is recognized to reduce the carrying amount of these assets. The deferred tax assets

will be ultimately utilized to the extent that sufficient taxable profits will be available in the years in which the temporary

differences become deductible. This assessment is conducted through a detailed review of deferred tax assets by jurisdiction

and takes into account the scheduled reversals of taxable and deductible temporary differences, past, current and expected

future performance deriving from the budget, the business plan and tax planning strategies. A full valuation allowance is

recognized for deferred tax assets in the jurisdictions where it is less likely than not that sufficient taxable profits will be

available against which the deductible temporary differences can be utilized. Details of the key assumptions made and

judgments applied are set out in Note 7 to our audited Consolidated Financial Statements.

Impairment tests for property, plant and equipment

Long-lived assets, including property, plant and equipment are reviewed for impairment when facts and circumstances

indicate that the asset carrying value may not be recoverable from its undiscounted projected cash flows. Any impairment loss

is measured by comparing the carrying value of the asset to its fair value. Impairment tests on property, plant and equipment

depend on a number of assumptions, in particular market data, estimated future cash flows and discount rates. These

assumptions are subject to risk and uncertainty. Any material changes in these assumptions could result in a significant change

in any impairment of assets. Details of the key assumptions made and judgments applied, where applicable, are set out in Note

11 to our audited Consolidated Financial Statements.

Recently issued accounting standards

See Note 1 - General information and summary of significant accounting policies to our accompanying Consolidated

Financial Statements for a full description of recent accounting pronouncements, if applicable, including the respective

expected dates of adoption and expected effects on results of operations and financial condition.

41

Non-GAAP measures

Adjusted EBITDA is not a measure defined by GAAP. We believe the most directly comparable GAAP measure to

Adjusted EBITDA is our net income or loss for the relevant period.

Adjusted EBITDA is defined as income/(loss) from continuing operations before income taxes, results from joint

ventures, net finance costs, other expenses and depreciation and amortization as adjusted to exclude restructuring costs,

impairment charges, unrealized gains or losses on derivatives and on foreign exchange differences on transactions that do not

qualify for hedge accounting, share-based compensation expense, non-operating gains / (losses) on pension and other post-

employment benefits, factoring expenses, effects of certain purchase accounting adjustments, start-up and development costs or

acquisition, integration and separation costs, certain incremental costs and other exceptional, unusual or generally non-recurring

items.

We believe Adjusted EBITDA, as defined above, is useful to investors as it illustrates the underlying performance of

continuing operations by excluding certain non-recurring and non-operating items. Similar concepts of adjusted EBITDA are

frequently used by securities analysts, investors and other interested parties in their evaluation of our company and in

comparison to other companies, many of which present an adjusted EBITDA-related performance measure when reporting their

results.

Adjusted EBITDA has limitations as an analytical tool. It is not a measure defined by GAAP and therefore does not

purport to be an alternative to operating profit or net income as a measure of operating performance or to cash flows from

operating activities as a measure of liquidity. Adjusted EBITDA is not necessarily comparable to similarly titled measures used

by other companies. As a result, you should not consider Adjusted EBITDA in isolation from, or as a substitute analysis for, our

results prepared in accordance with GAAP.

The following table reconciles our net income to our Adjusted EBITDA:

For years ended December 31,

(in millions of U.S. dollars)

2025

2024

Net income

275

60

Income tax expense

133

75

Finance costs – net

109

111

Expenses on factoring arrangements

21

22

Depreciation and amortization

330

304

Impairment of assets (A)

21

24

Restructuring costs (B)

3

11

Unrealized (gains) / losses on derivatives

(56)

1

Unrealized exchange losses / (gains) from the remeasurement of monetary assets and

liabilities – net

—

(1)

Pension and other post-employment benefits - non - operating gains

(14)

(11)

Share based compensation

19

25

Losses on disposal

4

4

Other (C)

1

(2)

Adjusted EBITDA1

846

623

of which Metal price lag (D)

126

48

1Adjusted EBITDA includes the non-cash impact of metal price lag

_______________

(A)For the year ended December 31, 2025, we recognized impairment related to property, plant and equipment primarily in our Valais

extrusion operations and at 2 other AS&I facilities. For the year ended December 31, 2024, impairment related to property, plant and

equipment in our Valais operations.

(B)For the year ended December 31, 2025 and 2024 restructuring costs were related to cost reduction programs in the United States and in

Europe.

42

(C)For the year ended December 31, 2025, Other mainly includes $9 million of insurance proceeds and $9 million of losses resulting from

flooding in the Valais (Switzerland) facilities at the end of June 2024.

For the year ended December 31, 2024, Other mainly includes $45 million of insurance proceeds and $43 million of losses resulting from

flooding in the Valais (Switzerland) facilities at the end of June 2024, $4 million of insurance proceeds related to assets damaged in 2021

and $3 million gain from the acquisition of the non-controlling interests of Railtech Alu-Singen, as well as $6 million of costs associated

with non-recurring corporate transformation projects.

(D)Metal price lag represents the financial impact of the timing difference between when aluminum prices included within Constellium's

Revenue are established and when aluminum purchase prices included in Cost of sales are established, which is a non-cash financial

impact. The calculation of metal price lag adjustment is based on a standardized methodology applied at each of Constellium’s

manufacturing sites. Metal price lag is calculated as the average value of product purchased in the period, approximated at the market

price, less the value of product in inventory at the weighted average of metal purchased over time, multiplied by the quantity sold in the

period.

43