2Q15 Earnings Conference Call



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2Q15 Earnings Conference Call André B. Gerdau Johannpeter President and CEO Harley Lorentz Scardoelli Financial, Planning and IR Director - CFO Credit: New York State Thruway Authority Gerdau is supplying steel for construction of the Tappan Zee Bridge in New York state, to be completed in 2018.

Industry affected by oversupply in global steel markets Expectation of slow growth in world steel demand in 2015 and 2016, due to China's economic slowdown and structural adjustments in most economies. Global installed overcapacity of 720 million tonnes continues to pressure industry margins. Entry of steel imports, especially from China, affects markets in Brazil, Latin America and North America. Brazil's economic slowdown is reducing demand from major steel consuming sectors - industrial, construction, automotive which is also being affected by imports. In North America, sales for non-residential construction continue to improve. In the special steel segment, the light and heavy vehicle markets continue to grow in the United States and India, while Europe is posting a moderate recovery. In Brazil, vehicle sales and production volumes have fallen significantly. Steel imports, especially from China, affect markets in Latin America and North America 2

Net sales reach R$10.8 billion in 2Q15 Net sales of R$10.8 billion in the second quarter, up 3% year over year. Operational cash generation (EBITDA) of R$1.2 billion, in line with the second quarter of 2014. Net income of R$265 million, down 33% on lower operating income and higher financial expenses in the period. SHIPMENTS Unit 2Q15 % 2Q14 1Q15 % Thousand tonnes 4,271 4,524-5.6% 4,143 3.1% NET SALES R$ million 10,759 10,443 3.0% 10,447 3.0% SG&A R$ million (637) (679) -6.2% (660) -3.5% EBITDA* R$ million 1,184 1,170 1.2% 1,089 8.7% EBITDA MARGIN % 11.0% 11.2% 10.4% NET INCOME R$ million 265 393-32.6% 267-0.7% EBITDA remained stable despite the challenging scenario, with global steel overcapacity and the economic slowdown in Brazil 3

Investments of R$648 million in 2Q15 3% 28% 15% 13% 41% Brazil North America Latin America Special Steel Iron Ore Main Projects Installation of a heavy plates rolling mill at the Ouro Branco Mill in Minas Gerais Construction of a new melt shop in Argentina Startup of coke plant and power generation plant in India Pace of capital expenditures will slow in the second half of the year 4

Financial Result Gerdau S.A. Consolidated IFRS

Geographic diversification reduces volatility in results Shipments ('000 ton) Brazil BO North America BO Latin America BO Special Steel BO Iron Ore BO 1,588 1,557 1,568 1,652 1,393 1,547 631 634 634 749 696 700 1,735 1,463 1,965 EBITDA and EBITDA margin per BO Brazil BO North America BO Latin America BO Special Steel BO Iron Ore BO 46.3% 23.8% 9.7% 19.5% 0.7% 17.4% 15.8% 13.9% 598 515 446 10.0% 7.8% 413 6.2% 281 226 8.4% 9.3% 8.3% 109 140 118 11.6% 10.5% 9.5% 260 230 215 24.5% 25.9% 53 4.8% 44 6 EBITDA (R$ million) EBITDA Margin (%) Participation of Adjusted EBITDA per BO (last 12 months) 6

Geographic diversification balances EBITDA performance Evolution of EBITDA (R$ millions) 899 (313) 42 (31) 1,170 1,184 (583) EBITDA 2Q14 Shipments Net Salet/t* Cost of Sales SG&A Others EBITDA 2Q15 * Includes Net Sales from Iron Ore Evolution of Net Income (R$ millions) 14 393 (85) (44) (13) 265 Net Income 2Q14 EBITDA Variation Depreciation Net Financial Result* Income Taxes* Net Income 2Q15 * Net of effect from Net Investment Hedge. Better performance of the North America BO helps to balance consolidated EBITDA margin 7

Debt levels fluctuate due to exchange variation Debt and Leverage Ratio Long Term Debt Maturity Schedule R$ billion R$ billion 23.3 22.6 19.5 18.5 16.7 2.4x 2.7x 2.4x 3.2x 3.1x 11.1 5.8 5.8 5.7 4.0 4.7 jun.14 sep.14 dec.14 mar.15 jun.15 Gross Debt (R$ billion) Cash (R$ billion) Net Debt/EBITDA¹ 3.7 2.7 0.4 1.2 0.9 2016 2017 2018 2019 2020 2021 and after Average Debt Cost: 6.7% Average Debt Term: 6.6 years (1) EBITDA LTM. Net Debt / EBITDA ratio steady at 3.1x 8

Working capital falls by R$755 million Working Capital (R$ million) 12.31.2014 03.31.2015 06.30.2015 Trade accounst receivable (+) 4,439 5,272 5,000 Inventories (+) 8,867 10,190 9,532 Trade accounts payable (-) 3,236 3,745 3,569 Working Capital 10,070 11,717 10,963 9.9 10.2 10.1 11.7 11.0 85 85 84 101 92 jun.14 sep.14 dec.14 mar.15 jun.15 Working Capital (R$ billions) Cash Conversion Cicle (days) Cash Conversion Cycle down 9 days due to inventory management and exchange variation 9

Positive free cash flow despite the challenging scenario 1,184 (649) (98) (252) 457 642 EBITDA 2Q15 CAPEX Income Tax Debt Interest Working Capital Free Cash Flow 2Q15 2,273 (1,261) (385) (447) EBITDA Generation outpaces the Company s commitments 123 EBITDA 1H15 CAPEX Income Tax Debt Interest Working Capital Free Cash Flow 1H15 (57) 10

Advances in simplifying Gerdau's processes and ownership structure New structure of the Business Operations: Brazil BO Long steel, flat steel and iron ore operations in Brazil, and metallurgical coal and coke operations in Colombia North America BO Long steel operations in Canada, the United States, Mexico and JVs South America BO Long steel operations in Argentina, Chile, Uruguay, Peru, Colombia and Venezuela Special Steel BO Special long steel operations in Brazil, Spain, the United States and India Evaluation of the merger of Seiva, Itaguaí and Gerdau América Latina by Gerdau S.A. Acquisition of minority shares in operating companies. 11

Closing Remarks Highlight of the quarter: good results from the North America BO, despite the lower sales volumes compared to 2Q14. Geographic diversification strategy reduced the impact from weak demand in Brazil. Gerdau is making the necessary adjustments to improve its competitiveness in the global scenario of oversupply and weak demand in steel markets, especially in Brazil. Ongoing austerity and selectiveness in capex expenditures and in costs and expenses reduction. Gerdau 2022 Project: simplification of operations and internal structures, modernization of our corporate culture and reassessment of the potential profitability generation of our assets with a long-term strategic vision. 12