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Last updated on May 22, 2013 at 13:27 EDT

Lincoln Electric Reports Second Consecutive Record Sales Quarter of $744.0 Million; 2Q ’12 Sales Increase of 6.4%; 2Q Operating Income Increase of 20.0%; 2Q EPS of $0.79, $0.81 as Adjusted, an Increase of 16.2%, 19.1% as Adjusted

July 30, 2012

CLEVELAND, July 30, 2012 /PRNewswire/ —

Second Quarter and First Half 2012 Highlights

  • Sales were $744.0 million, an increase of 6.4% from the Second Quarter 2011; First Half 2012 Sales were $1.5 billion, an increase of 13.3% from 2011
  • Operating income increased 20.0% to $96.0 million, or 12.9% of sales, from $80.0 million, or 11.4% of sales, in the Second Quarter 2011; Adjusted operating income increased 23.4% to $98.7 million or 13.3% of sales
  • Net income increased 16.3% to $66.3 million, or $0.79 per diluted share, from $57.0 million, or $0.68 per diluted share, in the Second Quarter 2011; Adjusted net income increased 19.6% to $68.1 million, or $0.81 per diluted share, from $57.0 million, or $0.68 per diluted share, in the Second Quarter 2011
  • Net cash provided by operating activities in the Second Quarter 2012 increased $52.9 million, or 183.4%, to $81.7 million; Net cash provided by operating activities in the First Half 2012 increased $115.3 million, or 253.0%, to $160.9 million

Lincoln Electric Holdings, Inc. (the “Company”) (Nasdaq: LECO) today reported second quarter 2012 net income of $66.3 million, or $0.79 per diluted share. Adjusted net income was $68.1 million, or $0.81 per diluted share, compared to adjusted net income of $57.0 million, or $0.68 per diluted share, in the comparable 2011 period.

Sales were $744.0 million in the second quarter 2012 versus $699.3 million in the comparable 2011 period, an increase of 6.4%. Operating income for the second quarter increased $16.0 million to $96.0 million, or 12.9% of sales, from $80.0 million, or 11.4% of sales, in the comparable 2011 period. The effective tax rate for the second quarter 2012 was 32.4% compared with 30.0% in the same period of 2011.

Sales for the six months ended June 30, 2012 were $1.5 billion versus $1.3 billion in the comparable 2011 period, an increase of 13.3%. Operating income for the six months ended June 30, 2012 increased $48.2 million to $187.7 million, or 12.8% of sales, from $139.5 million, or 10.7% of sales, in the comparable 2011 period.

Net income for the six months ended June 30, 2012 was $130.6 million, or $1.54 per diluted share, compared with net income of $103.9 million, or $1.23 per diluted share, in the comparable 2011 period. Adjusted net income was $132.4 million, or $1.57 per diluted share, compared to adjusted net income of $99.3 million, or $1.18 per diluted share, in the comparable 2011 period. The effective tax rate for the six months ended June 30, 2012 was 31.7% compared with 26.8% in 2011. The six months ended June 30, 2011 included a favorable $4.8 million tax adjustment for tax audit settlements.

“We are pleased to report our second consecutive quarter of record sales,” said John M. Stropki, Chairman and Chief Executive Officer. “Sales levels, overall profitability and operating cash flows all improved during the quarter despite the ongoing economic challenges in many of our key markets. The continued strength in operating performance was driven by the strong performance in North America, improved product mix and better pricing dynamics in many of our business segments.

“We are cautious entering the second half of 2012 as we face increased uncertainty in both the political and economic environments around the world. Although our North American markets remain strong, we have seen demand softening in most of our international markets and global economic growth forecasts continue to weaken. Our global growth strategies, which include acquisitions, new product introductions and increasing our commercial presence worldwide, will help us offset the weak economic conditions. Our solid liquidity and ongoing attention to continuous improvements in our operations will provide the increased operating leverage and flexibility required to execute our long-term strategic objectives.”

Net cash provided by operating activities increased $52.9 million to $81.7 million in the second quarter from $28.8 million for the comparable period in 2011. During the quarter, the Company returned $34.2 million to shareholders through the payment of $14.2 million in dividends and the repurchase of $20.0 million, or 428,300 of the Company’s common shares, for treasury. The Company also invested $27.4 million in acquisitions and voluntarily contributed $18.0 million to its U.S. pension plans during the quarter.

Net cash provided by operating activities increased $115.3 million to $160.9 million in the six months ended June 30, 2012 from $45.6 million for the comparable period in 2011. During the period, the Company repaid its $80.0 million senior unsecured note. The Company also returned $68.5 million to shareholders through the payment of $28.4 million in dividends and the repurchase of $40.1 million, or 860,684 of the Company’s common shares, for treasury during the period. The Company also invested $49.3 million in acquisitions and voluntarily contributed $36.0 million to its U.S. pension plans.

The Company’s Board of Directors declared a quarterly cash dividend of $0.17 per share, which was paid on July 13, 2012 to holders of record as of June 29, 2012.

Financial results for the second quarter 2012 can also be obtained at http://www.lincolnelectric.com/InvestorNews.

A conference call to discuss the second quarter 2012 financial results is scheduled for today, Monday, July 30, 2012, at 10:00 a.m., Eastern Time. An audio webcast of the call is accessible through the Company’s website at http://www.lincolnelectric.com/InvestorWebcasts/.

Adjusted operating income, adjusted net income and adjusted diluted earnings per share are non-GAAP financial measures that management believes are important to investors to evaluate and compare the Company’s financial performance from period to period. Management uses this information in assessing and evaluating the Company’s underlying operating performance. Non-GAAP financial measures should be read in conjunction with the GAAP financial measures, as non-GAAP measures are a supplement to, and not a replacement for, GAAP financial measures. Please refer to the attached schedule for a reconciliation of non-GAAP financial measures to the related GAAP financial measures.

Lincoln Electric is the world leader in the design, development and manufacture of arc welding products, robotic arc welding systems, plasma and oxyfuel cutting equipment and has a leading global position in the brazing and soldering alloys market. Headquartered in Cleveland, Ohio, Lincoln has 45 manufacturing locations, including operations and joint ventures in 20 countries and a worldwide network of distributors and sales offices covering more than 160 countries. For more information about Lincoln Electric and its products and services, visit the Company’s website at http://www.lincolnelectric.com.

The Company’s expectations and beliefs concerning the future contained in this news release are forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. These statements reflect management’s current expectations and involve a number of risks and uncertainties. Forward-looking statements generally can be identified by the use of words such as “may,” “will,” “expect,” “intend,” “estimate,” “anticipate,” “believe,” “forecast,” “guidance” or words of similar meaning. Actual results may differ materially from such statements due to a variety of factors that could adversely affect the Company’s operating results. The factors include, but are not limited to: general economic and market conditions; the effectiveness of operating initiatives; currency exchange and interest rates; adverse outcome of pending or potential litigation; possible acquisitions; market risks and price fluctuations related to the purchase of commodities and energy; global regulatory complexity; and the possible effects of events beyond our control, such as political unrest, acts of terror and natural disasters, on the Company or its customers, suppliers and the economy in general. For additional discussion, see “Item 1A. Risk Factors” in the Company’s Annual Report on Form 10-K.


                                              Lincoln Electric Holdings, Inc.
                                                    Financial Highlights
                                          (In thousands, except per share amounts)
                                                        (Unaudited)

     Consolidated Statements of Income
                                                                                    Three Months Ended June 30,                     Fav (Unfav) to Prior Year
                                                                                    ---------------------------                     -------------------------
                                                                                                       2012     % of Sales                                          2011   % of Sales               $   %
                                                                                                       ----     ----------                                          ----  ----------              ---  ---
     Net sales                                                                                     $744,045                100.0%                               $699,293              100.0%  $44,752           6.4%
     Cost of goods sold                                                                             519,048                 69.8%                                503,789               72.0%  (15,259)        (3.0%)
                                                                                                    -------                                                      -------                      -------
     Gross profit                                                                                   224,997                 30.2%                                195,504               28.0%   29,493          15.1%
     Selling, general & administrative expenses                                                     127,714                 17.2%                                115,546               16.5%  (12,168)       (10.5%)
     Rationalization and asset impairment charges (gains)                                             1,258                  0.2%                                    (75)                 -    (1,333)     (1777.3%)
                                                                                                      -----                                                          ---                       ------
     Operating income                                                                                96,025                 12.9%                                 80,033               11.4%   15,992          20.0%
     Interest income                                                                                    849                  0.1%                                    661                0.1%      188          28.4%
     Equity earnings in affiliates                                                                    2,006                  0.3%                                  1,715                0.2%      291          17.0%
     Other income                                                                                       403                  0.1%                                    712                0.1%     (309)       (43.4%)
     Interest expense                                                                                (1,126)               (0.2%)                                 (1,627)             (0.2%)      501          30.8%
                                                                                                     ------                                                       ------                          ---
     Income before income taxes                                                                      98,157                 13.2%                                 81,494               11.7%   16,663          20.4%
     Income taxes                                                                                    31,792                  4.3%                                 24,472                3.5%   (7,320)       (29.9%)
     Effective tax rate                                                                                32.4%                                                        30.0%                       (2.4%)
                                                                                                       ----                                                         ----                        -----
     Net income including noncontrolling interests                                                   66,365                  8.9%                                 57,022                8.2%    9,343          16.4%
     Noncontrolling interests in subsidiaries' earnings                                                  46                    -                                       9                  -        37         411.1%
     Net income                                                                                     $66,319                  8.9%                                $57,013                8.2%   $9,306          16.3%
                                                                                                    =======                                                      =======                       ======

     Basic earnings per share                                                                         $0.80                                                        $0.69                        $0.11          15.9%
     Diluted earnings per share                                                                       $0.79                                                        $0.68                        $0.11          16.2%

     Weighted average shares (basic)                                                                 83,328                                                       83,037
     Weighted average shares (diluted)                                                               84,448                                                       84,105

                                                                                   Six Months Ended June 30,                     Fav (Unfav) to Prior Year
                                                                                   -------------------------                     -------------------------
                                                                                                       2012     % of Sales                                          2011   % of Sales               $   %
                                                                                                       ----     ----------                                          ----  ----------              ---  ---
     Net sales                                                                                   $1,471,167                100.0%                             $1,298,472              100.0% $172,695          13.3%
     Cost of goods sold                                                                           1,030,905                 70.1%                                941,530               72.5%  (89,375)        (9.5%)
                                                                                                  ---------                                                      -------                      -------
     Gross profit                                                                                   440,262                 29.9%                                356,942               27.5%   83,320          23.3%
     Selling, general & administrative expenses                                                     251,329                 17.1%                                217,165               16.7%  (34,164)       (15.7%)
     Rationalization and asset impairment charges (gains)                                             1,258                  0.1%                                    282                  -      (976)      (346.1%)
                                                                                                      -----                                                          ---                         ----
     Operating income                                                                               187,675                 12.8%                                139,495               10.7%   48,180          34.5%
     Interest income                                                                                  1,732                  0.1%                                  1,269                0.1%      463          36.5%
     Equity earnings in affiliates                                                                    2,698                  0.2%                                  2,545                0.2%      153           6.0%
     Other income                                                                                     1,269                  0.1%                                  2,007                0.2%     (738)       (36.8%)
     Interest expense                                                                                (2,298)               (0.2%)                                 (3,285)             (0.3%)      987          30.0%
                                                                                                     ------                                                       ------                          ---
     Income before income taxes                                                                     191,076                 13.0%                                142,031               10.9%   49,045          34.5%
     Income taxes                                                                                    60,562                  4.1%                                 38,067                2.9%  (22,495)       (59.1%)
     Effective tax rate                                                                                31.7%                                                        26.8%                       (4.9%)
                                                                                                       ----                                                         ----                        -----
     Net income including noncontrolling interests                                                  130,514                  8.9%                                103,964                8.0%   26,550          25.5%
     Noncontrolling interests in subsidiaries' (loss) earnings                                          (48)                   -                                      41                  -       (89)      (217.1%)
     Net income                                                                                    $130,562                  8.9%                               $103,923                8.0%  $26,639          25.6%
                                                                                                   ========                                                     ========                      =======

     Basic earnings per share                                                                         $1.57                                                        $1.25                        $0.32          25.6%
     Diluted earnings per share                                                                       $1.54                                                        $1.23                        $0.31          25.2%

     Weighted average shares (basic)                                                                 83,390                                                       83,414
     Weighted average shares (diluted)                                                               84,527                                                       84,493


                                                              Lincoln Electric Holdings, Inc.
                                                                    Financial Highlights
                                                          (In thousands, except per share amounts)
                                                                        (Unaudited)

     Non-GAAP Financial Measures
                                                                                                           Three Months Ended June 30,               Six Months Ended June 30,
                                                                                                           ---------------------------               -------------------------
                                                                                                                                       2012                                    2011          2012           2011
                                                                                                                                       ----                                    ----          ----           ----
     Operating income as reported                                                                  $96,025                                  $80,033                                 $187,675      $139,495
        Special items (pre-tax):
           Rationalization and asset impairment charges
            (gains) (1)                                                                              1,258                                      (75)                                   1,258           282
           Venezuelan statutory severance obligation  (2)                                            1,381                                        -                                    1,381             -
     Adjusted operating income (4)                                                                 $98,664                                  $79,958                                 $190,314      $139,777
                                                                                                   =======                                  =======                                 ========      ========

     Net income as reported                                                                        $66,319                                  $57,013                                 $130,562      $103,923
        Special items (after-tax):
           Rationalization and asset impairment charges
            (gains) (1)                                                                                915                                      (44)                                     915           237
           Venezuelan statutory severance obligation  (2)                                              906                                        -                                      906             -
           Adjustment for tax audit settlements (3)                                                      -                                        -                                        -        (4,844)
     Adjusted net income (4)                                                                       $68,140                                  $56,969                                 $132,383       $99,316
                                                                                                   =======                                  =======                                 ========       =======

     Diluted earnings per share as reported                                                          $0.79                                    $0.68                                    $1.54         $1.23
     Special items                                                                                    0.02                                        -                                     0.03         (0.05)
     Adjusted diluted earnings per share (4)                                                         $0.81                                    $0.68                                    $1.57         $1.18
                                                                                                     =====                                    =====                                    =====         =====

     Weighted average shares (diluted)                                                              84,448                                   84,105                                   84,527        84,493

                 (1)  The three and six month
                      periods ended June 30, 2012
                      include charges associated
                      with severance and other
                      costs from the consolidation
                      of manufacturing operations
                      initiated in 2012.  The
                      three and six month periods
                      ended June 30, 2011 include
                      charges associated with
                      severance and other costs
                      from the consolidation of
                      manufacturing operations
                      initiated in 2009 offset by
                      gains related to the sale of
                      assets at rationalized
                      operations.

                 (2)  Represents an unfavorable
                      adjustment due to a change
                      in Venezuelan labor law
                      which provides for increased
                      employee severance
                      obligations.

                 (3)  Represents a favorable
                      adjustment for tax audit
                      settlements.

                 (4)  Adjusted operating income,
                      Adjusted net income and
                      Adjusted diluted earnings
                      per share are non-GAAP
                      financial measures that
                      management believes are
                      important to investors to
                      evaluate and compare the
                      Company's financial
                      performance from period to
                      period.  Management uses
                      this information in
                      assessing and evaluating the
                      Company's underlying
                      operating performance.  Non-
                      GAAP financial measures
                      should be read in
                      conjunction with the GAAP
                      financial measures, as non-
                      GAAP measures are a
                      supplement to, and not a
                      replacement for, GAAP
                      financial measures.

                      Lincoln Electric Holdings, Inc.
                           Financial Highlights
                              (In thousands)
                                (Unaudited)

      Balance Sheet
      Highlights
                                                                            June 30,                     December 31,
      Selected Consolidated
      Balance Sheet Data              2012                 2011
                                      ----                 ----
      Cash and cash
      equivalents                                                  $307,963                     $361,101
      Total current
      assets                                                      1,236,340                    1,219,270
      Property, plant and
      equipment, net                            476,478             470,451
     Total assets                                                 2,021,988                    1,976,776

      Total current
      liabilities                                       459,420                      471,042
      Short-term
      debt (1)                                                       20,733                      101,418
     Long-term debt                                                   2,396                        1,960
     Total equity                                                 1,281,008                    1,193,242

                                                                            June 30,                     December 31,
      Net Operating Working
      Capital                                      2012                2011
                                                   ----                ----
      Accounts
      receivable                                                   $422,532                     $386,197
     Inventory                                                                       400,562                          373,238
      Trade accounts
      payable                                           202,413                      176,312
      Net operating
      working capital                                              $620,681                     $583,123
                                                                   ========                     ========

      Net operating working
      capital to net sales(2)         20.9%                21.0%
                                      ====                 ====

                                                                            June 30,                     December 31,
      Invested
      Capital                                                          2012                         2011
                                                                       ----                         ----
      Short-term
      debt (1)                                                      $20,733                     $101,418
     Long-term debt                                                   2,396                        1,960
                                                                      -----                        -----
     Total debt                                                      23,129                      103,378
     Total equity                                                 1,281,008                    1,193,242
                                                                  ---------                    ---------
      Invested
      capital                                                    $1,304,137                   $1,296,620
                                                                 ==========                   ==========

      Total debt /
      invested capital                                      1.8%                         8.0%
      Return on invested
      capital (3)                                          18.8%                        16.9%

                 (1)  Includes
                      current
                      portion
                      of long-
                      term
                      debt.

                 (2)  Net operating
                      working capital to
                      net sales is
                      defined as net
                      operating working
                      capital divided by
                      annualized rolling
                      three months of
                      sales.

                 (3)  Return on invested
                      capital is defined as
                      rolling 12 months of
                      earnings excluding tax-
                      effected interest
                      divided by invested
                      capital.
                ---   -----------------------

                Lincoln Electric Holdings, Inc.
                      Financial Highlights
            (In thousands, except per share amounts)
                          (Unaudited)

     Consolidated Statements of Cash Flows
                                                     Three Months Ended June 30,
                                                     ---------------------------
                                                                                  2012      2011
                                                                                  ----      ----
     OPERATING ACTIVITIES:
     Net income                                                                $66,319   $57,013
      Noncontrolling interests in
      subsidiaries' earnings                                                        46         9
                                                                                   ---       ---
      Net income including noncontrolling
      interests                                                                 66,365    57,022
      Adjustments to reconcile Net income
      including noncontrolling interests to
      Net
       cash provided by operating activities:
     Asset impairment charges (gains)                                                -      (204)
     Depreciation and amortization                                              16,206    16,143
     Equity earnings in affiliates, net                                         (1,154)     (196)
     Other non-cash items, net                                                  20,315     5,592
      Changes in operating assets and
      liabilities, net of effects from
      acquisitions:
      Decrease (increase) in accounts
      receivable                                                                 8,203   (32,399)
     Increase in inventories                                                    (6,240)  (49,663)
      (Decrease) increase in trade accounts
      payable                                                                   (6,958)   10,484
     Decrease in accrued pensions                                              (17,887)   (9,140)
      Net change in other current assets and
      liabilities                                                                3,409    31,815
      Net change in other long-term assets
      and liabilities                                                             (537)     (616)
      NET CASH PROVIDED BY OPERATING
      ACTIVITIES                                                                81,722    28,838

     INVESTING ACTIVITIES:
     Capital expenditures                                                      (13,680)  (13,867)
      Acquisition of businesses, net of cash
      acquired                                                                 (27,439)        -
      Proceeds from sale of property, plant
      and equipment                                                                128       707
     Other investing activities                                                 (1,541)        -
     NET CASH USED BY INVESTING ACTIVITIES                                     (42,532)  (13,160)

     FINANCING ACTIVITIES:
     Net change in borrowings                                                   (1,371)     (167)
     Proceeds from exercise of stock options                                     4,772     3,335
      Tax benefit from exercise of stock
      options                                                                    2,471     1,312
     Purchase of shares for treasury                                           (20,040)  (12,404)
     Cash dividends paid to shareholders                                       (14,177)  (13,018)
     NET CASH USED BY FINANCING ACTIVITIES                                     (28,345)  (20,942)

      Effect of exchange rate changes on Cash
      and cash equivalents                                                      (3,720)    1,764
                                                                                ------     -----
      INCREASE (DECREASE) IN CASH AND CASH
      EQUIVALENTS                                                                7,125    (3,500)
      Cash and cash equivalents at beginning
      of period                                                                300,838   341,415
      Cash and cash equivalents at end of
      period                                                                  $307,963  $337,915
                                                                              ========  ========

     Cash dividends paid per share                                               $0.17    $0.155

                   Lincoln Electric Holdings, Inc.
                        Financial Highlights
              (In thousands, except per share amounts)
                             (Unaudited)

     Consolidated Statements of Cash Flows
                                                       Six Months Ended June 30,
                                                       -------------------------
                                                                                   2012      2011
                                                                                   ----      ----
     OPERATING ACTIVITIES:
     Net income                                                                $130,562  $103,923
      Noncontrolling interests in subsidiaries'
      (loss) earnings                                                               (48)       41
                                                                                    ---       ---
     Net income including noncontrolling interests                              130,514   103,964
      Adjustments to reconcile Net income including
      noncontrolling interests to Net
       cash provided by operating activities:
     Asset impairment charges (gains)                                                 -        23
     Depreciation and amortization                                               31,785    31,349
     Equity earnings in affiliates, net                                            (711)     (558)
     Other non-cash items, net                                                   35,674    24,432
      Changes in operating assets and liabilities,
      net of effects from acquisitions:
     Increase in accounts receivable                                            (21,549)  (75,723)
     Increase in inventories                                                    (20,702) (111,727)
     Increase in trade accounts payable                                          16,383    66,037
     Decrease in accrued pensions                                               (36,857)  (16,544)
      Net change in other current assets and
      liabilities                                                                22,484    27,385
      Net change in other long-term assets and
      liabilities                                                                 3,865    (3,062)
     NET CASH PROVIDED BY OPERATING ACTIVITIES                                  160,886    45,576

     INVESTING ACTIVITIES:
     Capital expenditures                                                       (26,247)  (29,370)
      Acquisition of businesses, net of cash
      acquired                                                                  (49,335)  (17,881)
      Proceeds from sale of property, plant and
      equipment                                                                     338       849
     Other investing activities                                                  (1,541)        -
     NET CASH USED BY INVESTING ACTIVITIES                                      (76,785)  (46,402)

     FINANCING ACTIVITIES:
     Net change in borrowings                                                   (85,369)   (1,486)
     Proceeds from exercise of stock options                                     12,212     6,199
     Tax benefit from exercise of stock options                                   5,454     2,027
     Purchase of shares for treasury                                            (40,138)  (13,309)
     Cash dividends paid to shareholders                                        (28,363)  (26,005)
     NET CASH USED BY FINANCING ACTIVITIES                                     (136,204)  (32,574)

      Effect of exchange rate changes on Cash and
      cash equivalents                                                           (1,035)    5,122
                                                                                 ------     -----
     DECREASE IN CASH AND CASH EQUIVALENTS                                      (53,138)  (28,278)
      Cash and cash equivalents at beginning of
      period                                                                    361,101   366,193
     Cash and cash equivalents at end of period                                $307,963  $337,915
                                                                               ========  ========

     Cash dividends paid per share                                                $0.34     $0.31

                                Lincoln Electric Holdings, Inc.
                                       Segment Highlights
                                         (In thousands)
                                          (Unaudited)

                                                                      North                                                        South              The Harris
                                                                     America            Europe           Asia Pacific             America              Products                Corporate /
                                                                     Welding           Welding             Welding                Welding               Group                  Eliminations             Consolidated
                                                                     -------           -------             -------                -------               -----                  ------------             ------------
     Three months ended
         June 30, 2012
     Net sales                                             $416,223          $114,437           $85,433                  $37,169             $90,783               $        -                 $744,045
     Inter-segment sales                                     39,658             4,466             5,076                       11               2,353                  (51,564)                       -
                                                             ------             -----             -----                      ---               -----                  -------
          Total                                            $455,881          $118,903           $90,509                  $37,180             $93,136                 $(51,564)                $744,045
                                                           ========          ========           =======                  =======             =======                 ========                 ========

     EBIT(1)                                                $76,479           $10,399            $3,425                   $1,599              $9,041                  $(2,509)                 $98,434
          As a percent of total
           sales                                               16.8%              8.7%              3.8%                     4.3%                9.7%                                             13.2%

      Special items charge
      (gain)(2)                                                 $77              $592              $589                   $1,381          $        -             $          -                   $2,639

     EBIT, as adjusted(4)                                   $76,556           $10,991            $4,014                   $2,980              $9,041                  $(2,509)                $101,073
          As a percent of total
           sales                                               16.8%              9.2%              4.4%                     8.0%                9.7%                                             13.6%

     Three months ended
          June 30, 2011
     Net sales                                             $321,656          $139,248          $102,721                  $37,769             $97,899             $          -                 $699,293
     Inter-segment sales                                     37,222             6,302             3,397                      120               2,017                  (49,058)                       -
                                                             ------             -----             -----                                        -----                  -------
          Total                                            $358,878          $145,550          $106,118                  $37,889             $99,916                 $(49,058)                $699,293
                                                           ========          ========          ========                  =======             =======                 ========                 ========

     EBIT(1)                                                $58,120           $11,039            $1,365                   $3,527              $9,197                    $(788)                 $82,460
          As a percent of total
           sales                                               16.2%              7.6%              1.3%                     9.3%                9.2%                                             11.8%

      Special items charge
      (gain)(3)                            $                      -               $34             $(109)              $        -          $        -             $          -                     $(75)

     EBIT, as adjusted(4)                                   $58,120           $11,073            $1,256                   $3,527              $9,197                    $(788)                 $82,385
          As a percent of total
           sales                                               16.2%              7.6%              1.2%                     9.3%                9.2%                                             11.8%

     Six months ended
          June 30, 2012
     Net sales                                             $797,552          $240,240          $177,996                  $77,007            $178,372               $        -               $1,471,167
     Inter-segment sales                                     73,200             8,917             8,893                       11               4,736                  (95,757)                       -
                                                             ------             -----             -----                      ---               -----                  -------
          Total                                            $870,752          $249,157          $186,889                  $77,018            $183,108                 $(95,757)              $1,471,167
                                                           ========          ========          ========                  =======            ========                 ========               ==========

     EBIT(1)                                               $145,998           $23,210            $5,998                   $4,504             $16,194                  $(4,262)                $191,642
          As a percent of total
           sales                                               16.8%              9.3%              3.2%                     5.8%                8.8%                                             13.0%

      Special items charge
      (gain)(2)                                                 $77              $592              $589                   $1,381          $        -             $          -                   $2,639

     EBIT, as adjusted(4)                                  $146,075           $23,802            $6,587                   $5,885             $16,194                  $(4,262)                $194,281
          As a percent of total
           sales                                               16.8%              9.6%              3.5%                     7.6%                8.8%                                             13.2%

     Six months ended
          June 30, 2011
     Net sales                                             $602,413          $253,456          $190,281                  $71,842            $180,480               $        -               $1,298,472
     Inter-segment sales                                     72,349            10,137             6,610                      120               4,250                  (93,466)                       -
                                                             ------            ------             -----                      ---               -----                  -------
          Total                                            $674,762          $263,593          $196,891                  $71,962            $184,730                 $(93,466)              $1,298,472
                                                           ========          ========          ========                  =======            ========                 ========               ==========

     EBIT(1)                                               $104,756           $16,593            $1,492                   $5,575             $15,740                    $(109)                $144,047
          As a percent of total
           sales                                               15.5%              6.3%              0.8%                     7.7%                8.5%                                             11.1%

      Special items charge
      (gain)(3)                            $                      -              $392             $(110)               $       -          $        -             $          -                     $282

     EBIT, as adjusted(4)                                  $104,756           $16,985            $1,382                   $5,575             $15,740                    $(109)                $144,329
          As a percent of total
           sales                                               15.5%              6.4%              0.7%                     7.7%                8.5%                                             11.1%

                 (1)  EBIT is defined as Operating income plus Equity earnings
                      in affiliates and Other income.

                 (2)  Special items include rationalization and asset
                      impairment charges (gains) and an unfavorable
                      adjustment  due to a change in Venezuelan labor law
                      which provides for increased employee severance
                      obligations.

                 (3)  Special items include rationalization and asset
                      impairment charges (gains).

                 (4)  The primary profit measure used by management to assess
                      segment performance is EBIT, as adjusted.  EBIT for
                      each operating segment is adjusted for special items to
                      derive EBIT, as adjusted.

                                        Lincoln Electric Holdings, Inc.
                                         Change in Net Sales by Segment
                                                 (In thousands)
                                                  (Unaudited)

     Three Months Ended June 30th Change in Net Sales by Segment
                                                                                                       Change in Net Sales due to:
                                                                                                       ---------------------------
                                                                        Net Sales                                                                                                                    Foreign                       Net Sales
                                                                                      2011                Volume                            Acquisitions                   Price                    Exchange                                 2012
                                                                                      ----                ------                            ------------                   -----                    --------                                 ----
     Operating Segments
      North America
      Welding                      $321,656                                        $42,862                            $44,239                            $10,945                 $(3,479)                    $416,223
      Europe
      Welding                                         139,248                               (12,681)                                     -                          2,394                  (14,524)                       114,437
     Asia Pacific Welding           102,721                                        (17,544)                                 -                              1,219                    (963)                      85,433
      South America
      Welding                        37,769                                         (1,940)                                 -                              4,518                  (3,178)                      37,169
      The Harris Products
      Group                          97,899                                          3,923                                  -                             (7,681)                 (3,358)                      90,783
                                                                                                                                                                                                               ------
     Consolidated                                    $699,293                               $14,620                                $44,239                        $11,395                 $(25,502)                      $744,045
                                                     ========                               =======                                =======                        =======                 ========                       ========
     % Change
      North America
      Welding                                                                         13.3%                              13.8%                               3.4%                  (1.1%)                        29.4%
      Europe
      Welding                                                                                 (9.1%)                                     -                            1.7%                  (10.4%)                        (17.8%)
     Asia Pacific Welding                                                           (17.1%)                                 -                                1.2%                  (0.9%)                      (16.8%)
      South America
      Welding                                                                        (5.1%)                                 -                               12.0%                  (8.4%)                       (1.6%)
      The Harris Products
      Group                                                                            4.0%                                 -                              (7.8%)                  (3.4%)                       (7.3%)
     Consolidated                                                                               2.1%                                   6.3%                           1.6%                   (3.6%)                           6.4%

     Six Months Ended June 30th Change in Net Sales by Segment
                                                                                                     Change in Net Sales due to:
                                                                                                     ---------------------------
                                                                        Net Sales                                                                                                                    Foreign                       Net Sales
                                                                                      2011                Volume                            Acquisitions                   Price                    Exchange                                 2012
                                                                                      ----                ------                            ------------                   -----                    --------                                 ----
     Operating Segments
      North America
      Welding                      $602,413                                       $106,141                            $71,557                            $21,785                 $(4,344)                    $797,552
      Europe
      Welding                                         253,456                                (8,881)                                 8,322                          7,756                  (20,413)                       240,240
     Asia Pacific Welding           190,281                                        (17,162)                                 -                              3,110                   1,767                      177,996
      South America
      Welding                        71,842                                          1,653                                  -                              7,576                  (4,064)                      77,007
      The Harris Products
      Group                         180,480                                          9,301                                  -                             (6,911)                 (4,498)                     178,372
                                                                                                                                                                                                              -------
     Consolidated                                  $1,298,472                               $91,052                                $79,879                        $33,316                 $(31,552)                    $1,471,167
                                                   ==========                               =======                                =======                        =======                 ========                     ==========
     % Change
      North America
      Welding                                                                         17.6%                              11.9%                               3.6%                  (0.7%)                        32.4%
      Europe
      Welding                                                                                 (3.5%)                                   3.3%                           3.1%                   (8.1%)                         (5.2%)
     Asia Pacific Welding                                                            (9.0%)                                 -                                1.6%                    0.9%                       (6.5%)
      South America
      Welding                                                                          2.3%                                 -                               10.5%                  (5.7%)                         7.2%
      The Harris Products
      Group                                                                            5.2%                                 -                              (3.8%)                  (2.5%)                       (1.2%)
     Consolidated                                                                               7.0%                                   6.2%                           2.6%                   (2.4%)                          13.3%

SOURCE Lincoln Electric Holdings, Inc.


Source: PR Newswire