10-QPeriod: Q2 FY2021

ATI INC Quarterly Report for Q2 Ended Jun 30, 2021

Filed August 3, 2021For Securities:ATI

Summary

Allegheny Technologies Incorporated (ATI) reported a net loss of $49.2 million, or $0.39 per diluted share, for the second quarter of 2021, a significant improvement from the $422.6 million loss ($3.34 per share) reported in the same period of 2020. This improvement, however, was overshadowed by a substantial year-over-year revenue decline of 20% to $616.2 million, primarily impacted by weakened market conditions from the COVID-19 pandemic and a significant labor strike within the Advanced Alloys & Solutions (AA&S) segment. The company incurred $40.3 million in strike-related costs during the quarter, which, along with other charges and a reduction in gross profit margin to 6.9% from 9.7% in the prior year, negatively affected profitability. Despite these headwinds, ATI highlighted sequential margin improvement in the AA&S segment and continued strength in its High Performance Materials & Components (HPMC) segment, particularly in defense and specialty energy markets. The company also noted the ratification of a new four-year labor agreement, which is expected to result in a significant gain from the elimination of postretirement medical liabilities in the third quarter.

Financial Statements
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Key Highlights

  • 1Net loss narrowed significantly to $49.2 million in Q2 2021 from $422.6 million in Q2 2020, driven by fewer charges and a reduction in certain expenses, though revenue declined 20% year-over-year.
  • 2A major labor strike in the AA&S segment resulted in $40.3 million of strike-related costs, impacting operational efficiency and contributing to a lower gross profit margin (6.9% vs. 9.7% YoY).
  • 3The company ratified a new four-year labor agreement with the USW, ending a strike and expected to provide a pre-tax gain of approximately $65 million in Q3 2021 from the elimination of postretirement medical liabilities.
  • 4Sales in the High Performance Materials & Components (HPMC) segment remained flat year-over-year, with strength in defense and specialty energy markets offsetting a decline in commercial aerospace.
  • 5The Advanced Alloys & Solutions (AA&S) segment saw a 33% decline in sales, impacted by the strike, the exit from standard stainless sheet products, and weakness in energy and commercial aerospace markets, though automotive and electronics showed growth.
  • 6ATI continues to manage its debt structure, with total debt at $1.6 billion, and reported total liquidity exceeding $800 million as of June 30, 2021.
  • 7The company has maintained valuation allowances on its U.S. federal and state deferred tax assets due to cumulative losses, impacting its ability to fully utilize these assets.

Frequently Asked Questions

ATI reported a net loss of $49.2 million ($0.39 per diluted share) for the second quarter of 2021. This is a significant improvement compared to the net loss of $422.6 million ($3.34 per diluted share) in the second quarter of 2020. However, total sales decreased by 20% year-over-year to $616.2 million.

Profitability was impacted by several factors, including a 20% decline in overall sales, a significant labor strike in the Advanced Alloys & Solutions (AA&S) segment which incurred $40.3 million in strike-related costs, and a decrease in gross profit margin to 6.9% from 9.7% in the prior year's second quarter. Weakened market conditions due to the COVID-19 pandemic also continued to affect demand.

ATI ratified a new four-year labor agreement with the United Steelworkers (USW), ending a strike that began in March 2021. This agreement is expected to result in an approximately $65 million pre-tax gain in the third quarter of 2021 due to the elimination of certain postretirement medical benefit liabilities. It also secures ATI's ability to manage health care cost inflation.

The High Performance Materials & Components (HPMC) segment had flat sales year-over-year, with strength in defense and specialty energy markets offsetting declines in commercial aerospace. The Advanced Alloys & Solutions (AA&S) segment experienced a 33% sales decline, impacted by the strike, the ongoing exit from standard stainless sheet products, and weakness in energy and aerospace markets, although automotive and electronics saw growth.