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Last updated on May 25, 2013 at 7:57 EDT

OM Group Announces Third Quarter 2012 Financial Results

November 9, 2012

CLEVELAND, Nov. 9, 2012 /PRNewswire/ — OM Group, Inc. (NYSE: OMG) today announced financial results for the third quarter ended September 30, 2012. Diluted earnings per share from continuing operations were $0.18, or $0.25 as adjusted for special items. Prior year third quarter diluted earnings per share from continuing operations were $(2.18), or $1.27 as adjusted for special items. The Company generated $96 million of cash flow from operations in the third quarter of 2012 versus $22 million in the comparable prior year quarter. As of September 30, 2012, OM Group had $325 million of cash and $594 million of debt.

“Our working capital performance and operating and financial discipline enabled us to achieve the highest quarterly cash flow from operations in nearly four years and the second-highest in the past decade,” said Joe Scaminace, Chairman and Chief Executive Officer of OM Group, Inc. “We took advantage of our strong liquidity position by electing to make accelerated debt repayments of $72 million in the third quarter and another $100 million in October, effectively deploying our cash to reduce future interest costs.”

Third quarter consolidated net sales of $395 million decreased five percent compared with last year’s comparable quarter, due principally to current conditions in many of our markets. Lower cobalt prices in Advanced Materials and lower sales volumes in Specialty Chemicals were the main drivers of the decline in sales, partially offset by a full quarter of results from Magnetic Technologies and higher Battery Technologies volumes. Lower sales levels led to lower adjusted EBITDA of $46 million in the 2012 period compared to $70 million in the 2011 period. Third quarter 2011 results included only two months of VAC results, as the acquisition closed on August 2, 2011.

“Our newer business platforms posted another quarter of impressive results, demonstrating again the value of our growth strategy and reduced reliance on our commodity cobalt business,” said Mr. Scaminace. “But we also recognize the economic environment is becoming more challenging. We are responding to changing business conditions by reducing discretionary spending, rationalizing capital expenditures and developing plans to further adjust our cost structure. At the same time, we continue to pursue our organic and strategic growth objectives while reinforcing our focus on working capital efficiency improvements.”

The Company commented that current quarter adjusted results included a foreign exchange loss of $2.7 million and dividend income of $1.8 million from a Magnetic Technologies joint venture. Adjusted results exclude $2.5 million of pension settlement expenses and $1.2 million of accelerated amortization of deferred financing costs in connection with the third quarter debt repayment. Adjusted results in the prior year quarter exclude special items related to the VAC acquisition, a gain on sale of property and certain special tax items.

Looking ahead to the fourth quarter of 2012, the Company expects positive operating cash flow as net working capital levels continue to be optimized. The Company also expects lower adjusted EBITDA due principally to European and certain end market weakness resulting in lower demand across several of its businesses, minimal if any rare-earth pricing benefits and seasonally lower sales in its Battery Technologies business.

Mr. Scaminace concluded, “We are committed to our long-term strategy and are well-positioned to navigate the challenging macroeconomic conditions that exist today. Our strong balance sheet and significant positive cash flow, including receipt of a $37.5 million tax refund in October, provide us with the resources to execute our operating and strategic plans. And we are taking action with respect to current market conditions to further position us to create long-term shareholder value.”

WEBCAST INFORMATION

OM Group has scheduled a conference call and live audio broadcast on the Web for 10 AM EST today. Investors may access the live audio broadcast by logging on to http://investor.omgi.com. A copy of management’s presentation materials will be available on OMG’s website before the call. The company recommends visiting the website at least 15 minutes prior to the webcast to download and install any necessary software. A webcast audio replay will be available on the “Investor Relations – Presentations” page of the company’s website three hours after the call.

ABOUT OM GROUP, INC.

OM Group, Inc. is a diversified specialty chemicals and engineered materials company serving attractive global markets. The Company develops, produces and distributes innovative, high-quality chemicals, materials, products and technologies that contribute to customer success by addressing complex applications and demanding requirements. For more information, visit the company’s website at www.omgi.com.

Presentation of Non-GAAP Financial Information

The Company is including certain non-GAAP financial measures, including adjusted operating profit, adjusted earnings per diluted share and adjusted EBITDA, in this press release and the corresponding presentation materials. The Company’s management believes that these non-GAAP financial measures are important metrics in evaluating the performance of the Company’s business, providing a baseline for evaluating and comparing our operating results and isolating the impact of certain items on our results. The non-GAAP financial measures are defined and reconciled to applicable U.S. GAAP measures in this release. The non-GAAP financial information should not be construed as an alternative to reported results determined in accordance with U.S. GAAP.

FORWARD-LOOKING STATEMENTS

The foregoing discussion may include forward-looking statements for purposes of the safe harbor provisions of the Private Securities Litigation Reform Act of 1995. Such forward-looking statements are based upon specific assumptions and are subject to uncertainties and factors relating to the company’s operations and business environment, all of which are difficult to predict and many of which are beyond the control of the company. These uncertainties and factors could cause actual results of the company to differ materially from those expressed or implied in the forward-looking statements contained in the foregoing discussion. Such uncertainties and factors include: risks arising from uncertainty in worldwide economic conditions; extended business interruption at our facilities; fluctuations in the price and uncertainties in the supply of cobalt, rare earth materials and other raw materials; our ability to identify, complete and integrate acquisitions aligned with our strategy; current circumstances and developments regarding the Democratic Republic of Congo; restrictive covenants in our Senior Secured Credit Facility which may affect our ability to operate our business successfully; indebtedness may impair our ability to operate our business successfully; changes in effective tax rates or adverse outcomes resulting from examination of our income tax returns; the majority of our operations are outside the United States, which subjects us to risks that may adversely affect our operating results; level of returns on pension plan assets and changes in the actuarial assumptions; the majority of our cash is generated and held outside the United States; fluctuations in foreign exchange rates; unanticipated costs or liabilities for compliance with environmental regulation; changes in environmental, health and safety regulatory requirements; technological changes in our industry or in our customers’ products; our ability to adequately protect or enforce our intellectual property rights; disruption of our relationship with key customers or any material adverse change in their businesses; and the risk factors set forth in Part 1, Item 1a of our Annual Report on Form 10-K for the year ended December 31, 2011.

                                          OM Group, Inc. and Subsidiaries
                                  Unaudited Condensed Consolidated Balance Sheets

                                                    September 30, 2012            December 31, 2011
                                                    ------------------            -----------------
    (In thousands)
                                                       ASSETS
    Current assets
    Cash and cash equivalents                                        $325,353                   $292,146
    Restricted cash on deposit                                         22,791                     92,813
    Accounts receivable, net                                          204,253                    212,152
    Inventories                                                       471,096                    615,018
    Refundable and prepaid income
     taxes                                                             39,672                     42,480
    Other current assets                                               42,007                     54,833
                                                                       ------                     ------
    Total current assets                                            1,105,172                  1,309,442
    Property, plant and
     equipment, net                                                   483,277                    482,313
    Goodwill                                                          538,922                    544,471
    Intangible assets, net                                            430,122                    433,275
    Notes receivable from joint
     venture partner                                                   16,015                     16,015
    Other non-current assets                                           88,635                     84,207
                                                                       ------                     ------
    Total assets                                                   $2,662,143                 $2,869,723
                                                                   ==========                 ==========

                                      LIABILITIES AND STOCKHOLDERS' EQUITY
    Current liabilities
    Current portion of long-term
     debt                                                             $10,763                    $13,265
    Accounts payable                                                  120,736                    170,466
    Liability related to joint
     venture partner injunction                                        22,791                     92,813
    Accrued income taxes                                               22,311                     19,806
    Accrued employee costs                                             40,593                     49,699
    Deferred income taxes                                               8,122                     23,449
    Purchase price of VAC payable
     to seller                                                         75,307                          -
    Other current liabilities                                          84,439                     79,026
                                                                       ------                     ------
    Total current liabilities                                         385,062                    448,524
    Long-term debt                                                    582,859                    663,167
    Deferred income taxes                                             140,193                    129,945
    Pension liabilities                                               198,493                    204,248
    Purchase price of VAC payable
     to seller                                                         11,252                     86,513
    Other non-current liabilities                                      55,742                     62,032
    Stockholders' equity:
    Total OM Group, Inc.
     stockholders' equity                                           1,244,802                  1,230,793
    Noncontrolling interests                                           43,740                     44,501
                                                                       ------                     ------
    Total equity                                                    1,288,542                  1,275,294
                                                                    ---------                  ---------
    Total liabilities and equity                                   $2,662,143                 $2,869,723
                                                                   ==========                 ==========

                                                                                                                               OM Group, Inc. and Subsidiaries
                                                                                                                  Unaudited Condensed Statements of Consolidated Operations

                                                                                                     Three Months Ended September
                                                                                                                  30,                                Nine Months Ended
                                                                                                                                                       September 30,
                                                                                                                                                       -------------
                                                                                                                              2012                                       2011                                                      2012                                           2011
                                                                                                                              ----                                       ----                                                      ----                                           ----
    (In thousands, except per share data)
    Net sales                                                                                                             $394,732                                   $415,057                                                $1,297,378                                     $1,075,924
    Cost of goods sold                                                                                                     297,353                                    398,315                                                 1,031,008                                        903,638
                                                                                                                           -------                                    -------                                                 ---------                                        -------
    Gross profit                                                                                                            97,379                                     16,742                                                   266,370                                        172,286
    Selling, general and administrative expenses                                                                            75,901                                     71,828                                                   235,476                                        161,595
    Gain on sale of property                                                                                                     -                                     (9,693)                                                   (2,857)                                        (9,693)
    Operating profit (loss)                                                                                                 21,478                                    (45,393)                                                   33,751                                         20,384
    Other income (expense):
    Interest expense                                                                                                       (11,977)                                    (8,512)                                                  (36,017)                                       (11,327)
    Accelerated amortization of deferred financing fees                                                                     (1,249)                                         -                                                    (1,249)                                             -
    Interest income                                                                                                            192                                        294                                                       530                                            981
    Foreign exchange gain (loss)                                                                                            (2,724)                                     7,425                                                    (1,884)                                         7,264
    Other, net                                                                                                               1,277                                       (547)                                                      629                                           (876)
                                                                                                                             -----                                       ----                                                       ---                                           ----
                                                                                                                           (14,481)                                    (1,340)                                                  (37,991)                                        (3,958)
                                                                                                                           -------                                     ------                                                   -------                                         ------
    Income (loss) from continuing operations before income tax expense                                                       6,997                                    (46,733)                                                   (4,240)                                        16,426
    Income tax expense                                                                                                      (1,756)                                   (18,421)                                                   (1,292)                                       (24,497)
                                                                                                                            ------                                    -------                                                    ------                                        -------
    Income (loss) from continuing operations, net of tax                                                                     5,241                                    (65,154)                                                   (5,532)                                        (8,071)
    Income (loss) from discontinued operations, net of tax                                                                    (148)                                       234                                                      (110)                                           (95)
                                                                                                                              ----                                        ---                                                      ----                                            ---
    Consolidated net income (loss)                                                                                           5,093                                    (64,920)                                                   (5,642)                                        (8,166)
    Net (income) loss attributable to noncontrolling interests                                                                 415                                     (3,334)                                                      760                                         (4,816)
                                                                                                                               ---                                     ------                                                       ---                                         ------
    Net income (loss) attributable to OM Group, Inc. common stockholders                                                    $5,508                                   $(68,254)                                                  $(4,882)                                      $(12,982)
                                                                                                                            ======                                   ========                                                   =======                                       ========
    Earnings per common share - basic:
    Income (loss) from continuing operations attributable to OM Group, Inc. common stockholders
                                                                                             $0.18                          $(2.18)                                    $(0.15)                                                   $(0.42)
    Income (loss) from discontinued operations attributable to OM Group, Inc. common stockholders
                                                                                            (0.01)                            0.01                                          -                                                         -
                                                                                             -----                            ----                                        ---                                                       ---
    Net income (loss) attributable to OM Group, Inc. common stockholders
                                                                                             $0.17                          $(2.17)                                    $(0.15)                                                   $(0.42)
                                                                                             =====                          ======                                     ======                                                    ======
    Earnings per common share - assuming dilution:
    Income (loss) from continuing operations attributable to OM Group, Inc. common stockholders
                                                                                             $0.18                          $(2.18)                                    $(0.15)                                                   $(0.42)
    Income (loss) from discontinued operations attributable to OM Group, Inc. common stockholders
                                                                                            (0.01)                            0.01                                          -                                                         -
                                                                                             -----                            ----                                        ---                                                       ---
    Net income (loss) attributable to OM Group, Inc. common stockholders
                                                                                             $0.17                          $(2.17)                                    $(0.15)                                                   $(0.42)
                                                                                             =====                          ======                                     ======                                                    ======
    Weighted average shares outstanding
    Basic                                                                                                                   31,889                                     31,382                                                    31,882                                         30,817
    Assuming dilution                                                                                                       32,004                                     31,382                                                    31,882                                         30,817
    Amounts attributable to OM Group, Inc. common stockholders:
    Income (loss) from continuing operations, net of tax                                                                    $5,656                                   $(68,488)                                                  $(4,772)                                      $(12,887)
    Income (loss) from discontinued operations, net of tax                                                                    (148)                                       234                                                      (110)                                           (95)
                                                                                                                              ----                                        ---                                                      ----                                            ---
    Net income (loss)                                                                                                       $5,508                                   $(68,254)                                                  $(4,882)                                      $(12,982)
                                                                                                                            ======                                   ========                                                   =======                                       ========

                                                                    OM Group, Inc. and Subsidiaries
                                                       Unaudited Condensed Statements of Consolidated Cash Flows

                                                                                                 Three Months Ended September
                                                                                                            30,                             Nine Months Ended
                                                                                                                                              September 30,
                                                                                                                                                -------------
                                                                                                          2012                   2011                      2012                   2011
                                                                                                          ----                   ----                      ----                   ----
    (In thousands)
    Operating activities
    Consolidated net income (loss)                                                                      $5,093               $(64,920)                  $(5,642)               $(8,166)
    Adjustments to reconcile consolidated net income (loss) to net cash provided by operating
     activities:
    (Income) loss from discontinued operations                                                             148                   (234)                      110                     95
    Depreciation and amortization                                                                       22,110                 20,363                    66,362                 47,264
    Amortization of deferred financing fees                                                              1,390                  1,098                     4,138                  1,531
    Accelerated amortization of deferred financing fees                                                  1,249                      -                     1,249                      -
    Share-based compensation expense                                                                     1,329                  1,595                     5,150                  5,118
    Foreign exchange (gain) loss                                                                         2,724                 (7,425)                    1,884                 (7,264)
    VAC lower of cost or market ("LCM") charges (a)                                                          -                 62,444                    53,751                 62,444
    Allowance on GTL prepaid tax asset                                                                       -                 (6,225)                        -                 (6,225)
    Gain on sale of property                                                                                 -                 (9,693)                   (2,857)                (9,693)
    Other non-cash items (primarily deferred income taxes)                                              (7,174)               (28,511)                  (23,092)               (29,194)
    Changes in operating assets and liabilities, excluding the effect of business acquisitions
    Accounts receivable                                                                                 23,169                 11,946                     6,864                (12,178)
    Inventories (b)                                                                                     12,468                    625                    88,502                 (1,573)
    Accounts payable                                                                                    12,335                (27,232)                  (49,475)               (13,485)
    Refundable, prepaid and accrued income taxes                                                         5,090                 48,008                     5,693                 44,569
    Other, net                                                                                          16,132                 20,042                     4,918                 13,260
                                                                                                        ------                 ------                     -----                 ------
    Net cash provided by operating activities                                                           96,063                 21,881                   157,555                 86,503
    Investing activities
    Expenditures for property, plant and equipment                                                     (17,890)               (13,960)                  (47,017)               (26,405)
    Proceeds from sale of property                                                                           -                  9,693                     5,138                  9,693
    Cash paid for acquisitions                                                                               -               (669,818)                        -               (669,818)
    Other, net                                                                                               -                     17                         -                 (4,090)
                                                                                                           ---                    ---                       ---                 ------
    Net cash used for investing activities                                                             (17,890)              (674,068)                  (41,879)              (690,620)
    Financing activities
    Payments on revolving line of credit                                                                     -               (120,000)                        -               (120,000)
    Payments of long-term debt                                                                         (74,627)                     -                   (82,654)                     -
    Proceeds from long-term debt                                                                             -                697,975                         -                697,975
    Debt issuance costs                                                                                      -                (29,283)                        -                (29,283)
    Payment related to surrendered shares                                                                    -                      -                      (254)                  (193)
    Proceeds from exercise of stock options                                                                  -                    204                         -                    361
                                                                                                           ---                    ---                       ---                    ---
    Net cash provided by (used for) financing activities                                               (74,627)               548,896                   (82,908)               548,860
    Effect of exchange rate changes on cash                                                              4,247                 (2,052)                      439                  1,029
                                                                                                         -----                 ------                       ---                  -----
    Cash and cash equivalents
    Increase (decrease) in cash and cash equivalents                                                     7,793               (105,343)                   33,207                (54,228)
    Balance at the beginning of the period                                                             317,560                451,712                   292,146                400,597
                                                                                                       -------                -------                   -------                -------
    Balance at the end of the period                                                                  $325,353               $346,369                  $325,353               $346,369
                                                                                                      ========               ========                  ========               ========

    (a) VAC lower of cost or market ("LCM") charges include $31.4 Million and $62.4 million related to the step-up of inventory recorded as of the acquisition date in 2012 and 2011, respectively, and an additional LCM charge
     of $22.3 million in the nine months ended September 30, 2012.
    (b) Includes step-up amortization of $0.2 million and $31.1 million in the three months ending September 30, 2012 and 2011, respectively, and $16.1 million and $31.1 million in the nine months ended September 30, 2012 and
     2011, respectively.

                                                           OM Group, Inc. and Subsidiaries
                                                            Unaudited Segment Information

                                                                             Three Months Ended                          Nine Months Ended
                                                                               September 30,                               September 30,
                                                                               -------------                               -------------
    (In thousands)                                                                2012                   2011                    2012                     2011
                                                                                  ----                   ----                    ----                     ----
    Net Sales
    Magnetic Technologies(a)                                                  $144,410               $106,572                $502,925                 $106,572
    Advanced Materials                                                         107,657                153,592                 364,891                  498,878
    Specialty Chemicals                                                        103,636                120,622                 318,763                  369,954
    Battery Technologies                                                        39,157                 34,678                 111,394                  101,497
    Intersegment items                                                            (128)                  (407)                   (595)                    (977)
                                                                                  ----                   ----                    ----                     ----
                                                                              $394,732               $415,057              $1,297,378               $1,075,924
                                                                              ========               ========              ==========               ==========

    Operating profit (loss)
    Magnetic Technologies(a)(b)                                                $15,969               $(77,901)                  $(274)                $(77,901)
    Advanced Materials                                                           3,659                 20,767                  15,693                   69,748
    Specialty Chemicals(c)(d)                                                    9,077                 24,719                  33,294                   56,311
    Battery Technologies                                                         5,926                  3,742                  17,644                   12,567
    Corp orate(e)                                                              (13,153)               (16,720)                (32,606)                 (40,341)
                                                                               -------                                        -------
                                                                               $21,478               $(45,393)                $33,751                  $20,384
                                                                               =======               ========                 =======                  =======

    (a) Includes the activity of VAC since the acquisition on August 2, 2011.
    (b) Includes $0.2 million and $69.8 million in the three and nine months ended September 30, 2012, respectively, and $93.5 million in the three and nine months ended September 30, 2011 of charges related to
     the VAC inventory purchase accounting step-up and LCM charges.
    (c) The nine months ended September 30, 2012 includes a $2.9 million property sale gain.
    (d) The three and nine months ended September 30, 2011 includes a $9.7 million property sale gain.
    (e) Includes a $2.5 million settlement charge associated with the lump-sum cash settlement to certain participants in one of our U.S. defined benefit pension plans in the three and nine months ended September
     30, 2012 and $8.8 and $12.8 million of acquisition-related fees related to VAC in the three and nine months ended September 30, 2011, respectively.

                                                                                                                                                        OM Group, Inc. and Subsidiaries
                                                                                                                           Unaudited Non-U.S. GAAP Financial Measures, Adjusted Operating Profit and Adjusted EBITDA

                                                                                                                                                     Three Months Ended September 30, 2012
                                                                                                                                                     -------------------------------------
    (in thousands)                                                             Magnetic Technologies                          Advanced Materials                      Specialty Chemicals                         Battery Technologies                               Corporate                         Consolidated
                                                                               ---------------------                          ------------------                      -------------------                         --------------------                               ---------                         ------------

    Operating profit (loss) - as reported                                                             $15,969                                  $3,659                                   $9,077                                          $5,926                                   $(13,153)                           $21,478
    VAC inventory purchase accounting step-up and
     LCM charges                                                                                          224                                       -                                        -                                               -                                          -                                224
    Pension settlement expense                                                                              -                                       -                                        -                                               -                                      2,469                              2,469
    Gain on sale of property                                                                                -                                       -                                        -                                               -                                          -                                  -
    Adjusted operating profit                                                                          16,193                                   3,659                                    9,077                                           5,926                                    (10,684)                            24,171
    Depreciation and amortization                                                                       9,833                                   4,228                                    5,296                                           2,526                                        227                             22,110
    Adjusted EBITDA                                                                                   $26,026                                  $7,887                                  $14,373                                          $8,452                                   $(10,457)                           $46,281
                                                                                                      =======                                  ======                                  =======                                          ======                                   ========                            =======

                                                                                                                                               Three Months Ended September 30, 2011
                                                                                                                                               -------------------------------------
    (in thousands)                                                                    Magnetic                                Advanced Materials                      Specialty Chemicals                         Battery Technologies                               Corporate                         Consolidated
                                                                                  Technologies(a)
                                                                                   --------------

    Operating profit (loss) - as reported                                                            $(77,901)                                $20,767                                  $24,719                                          $3,742                                   $(16,720)                          $(45,393)
    VAC inventory purchase accounting step-up and
     LCM charges                                                                                       93,517                                       -                                        -                                               -                                          -                             93,517
    Acquisition-related fees                                                                            2,355                                       -                                        -                                               -                                      8,800                             11,155
    Gain on sale of property                                                                                -                                       -                                   (9,693)                                              -                                          -                             (9,693)
    Adjusted operating profit                                                                          17,971                                  20,767                                   15,026                                           3,742                                     (7,920)                            49,586
    Depreciation and amortization                                                                       7,338                                   5,225                                    5,624                                           2,071                                        105                             20,363
    Adjusted EBITDA                                                                                   $25,309                                 $25,992                                  $20,650                                          $5,813                                    $(7,815)                           $69,949
                                                                                                      =======                                 =======                                  =======                                          ======                                    =======                            =======

                                                                                                                                                Nine Months Ended September 30, 2012
                                                                                                                                                ------------------------------------
    (in thousands)                                                             Magnetic Technologies                          Advanced Materials                      Specialty Chemicals                         Battery Technologies                               Corporate                         Consolidated
                                                                               ---------------------                          ------------------                      -------------------                         --------------------                               ---------                         ------------

    Operating profit (loss) - as reported                                                               $(274)                                $15,693                                  $33,294                                         $17,644                                   $(32,606)                           $33,751
    VAC inventory purchase accounting step-up and
     LCM charges                                                                                       69,844                                       -                                        -                                               -                                          -                             69,844
    Pension settlement expense                                                                              -                                       -                                        -                                               -                                      2,469                              2,469
    Gain on sale of property                                                                                -                                       -                                   (2,857)                                              -                                                                        (2,857)
    Adjusted operating profit                                                                          69,570                                  15,693                                   30,437                                          17,644                                    (30,137)                           103,207
    Depreciation and amortization                                                                      30,055                                  12,723                                   15,558                                           7,537                                        489                             66,362
    Adjusted EBITDA                                                                                   $99,625                                 $28,416                                  $45,995                                         $25,181                                   $(29,648)                          $169,569
                                                                                                      =======                                 =======                                  =======                                         =======                                   ========                           ========

                                                                                                                                                Nine Months Ended September 30, 2011
                                                                                                                                                ------------------------------------
    (in thousands)                                                            Magnetic Technologies(a)                        Advanced Materials                      Specialty Chemicals                         Battery Technologies                               Corporate                         Consolidated
                                                                              -----------------------                         ------------------                      -------------------                         --------------------                               ---------                         ------------

    Operating profit (loss) - as reported                                                            $(77,901)                                $69,748                                  $56,311                                         $12,567                                   $(40,341)                           $20,384
    VAC inventory purchase accounting step-up and
     LCM charges                                                                                       93,517                                                                                                                                                                                                         93,517
    Acquisition-related fees                                                                            2,355                                       -                                        -                                               -                                     12,800                             15,155
    Gain on sale of property                                                                                -                                       -                                   (9,693)                                              -                                          -                             (9,693)
    Adjusted operating profit                                                                          17,971                                  69,748                                   46,618                                          12,567                                    (27,541)                           119,363
    Depreciation and amortization                                                                       7,338                                  15,448                                   17,044                                           7,059                                        375                             47,264
    Adjusted EBITDA                                                                                   $25,309                                 $85,196                                  $63,662                                         $19,626                                   $(27,166)                          $166,627
                                                                                                      =======                                 =======                                  =======                                         =======                                   ========                           ========

    (a) Includes activity of VAC since the acquisition on August 2, 2011.

    In order to assist readers of our financial statements in understanding the operating results that the Company's management uses to evaluate the business, we are providing adjusted operating profit and adjusted EBITDA, both of which are non-U.S. GAAP financial measures. The Company's
     management believes that these are important metrics in evaluating the performance of the Company's business, providing a baseline for evaluating and comparing our operating results and isolating the impact of certain items on our results.  The table above presents a reconciliation of the
     Company's U.S. GAAP operating profit - as reported to adjusted operating profit and adjusted EBITDA. The non-U.S. GAAP financial information set forth in the table above should not be construed as an alternative to reported results determined in accordance with U.S. GAAP.

                                                                                                                   OM Group, Inc. and Subsidiaries
                                                                                                             Unaudited Non-U.S. GAAP Financial Measures

                                                                                               Three Months Ended                         Three Months Ended
                                                                                               September 30, 2012                         September 30, 2011
                                                                                               ------------------                         ------------------
    (in thousands, except per share data)                                                                           $                        Diluted EPS                                                     $                      Diluted EPS
                                                                                                                  ---                        -----------                                                   ---                      -----------

    Income (loss) from continuing operations attributable to OM Group,
     Inc. common stockholders -as reported                                                                     $5,656                                           $0.18                                 $(68,488)                                 $(2.18)

    VAC inventory purchase accounting step-up and lower of cost or
     market charges, net of tax                                                                                   155                                               -                                   66,181                                    2.10

    Acquisition-related fees, net of tax                                                                            -                                               -                                   10,045                                    0.32

    Pension settlement expense, net of tax                                                                      2,469                                            0.08                                        -                                       -

    Gain on sale of property, net of tax                                                                            -                                               -                                   (8,568)                                  (0.27)

    Accelerated amortization of deferred financing fees, net of tax                                             1,249                                            0.04                                        -                                       -

    Effect of applying annual effective income tax rate to actual year-
     to-date pre-tax income                                                                                    (1,637)                                          (0.05)                                  45,304                                    1.44

    Other discrete tax items, net                                                                                   -                                               -                                   (4,455)                                  (0.14)

    Adjusted income from continuing operations attributable to OM Group,
     Inc. common stockholders                                                                                  $7,892                                           $0.25                                  $40,019                                   $1.27
                                                                                                               ======                                           =====                                  =======                                   =====

    Weighted average shares outstanding - diluted                                                                                                              32,004                                                                           31,552

                                                                                               Nine Months Ended                          Nine Months Ended
                                                                                               September 30, 2012                         September 30, 2011
                                                                                               ------------------                         ------------------
    (in thousands, except per share data)                                                                           $                        Diluted EPS                                                     $                      Diluted EPS
                                                                                                                  ---                        -----------                                                   ---                      -----------

    Income (loss) from continuing operations attributable to OM Group,
     Inc. common stockholders -as reported                                                                    $(4,772)                                         $(0.15)                                $(12,887)                                 $(0.42)

    VAC inventory purchase accounting step-up and lower of cost or
     market charges, net of tax                                                                                48,280                                            1.51                                   66,181                                    2.14

    Acquisition-related fees, net of tax                                                                            -                                               -                                   14,045                                    0.45

    Pension settlement expense, net of tax                                                                      2,469                                            0.08                                        -                                       -

    Gain on sale of property, net of tax                                                                       (2,857)                                          (0.09)                                  (8,568)                                  (0.27)

    Acceleration of deferred financing fees, net of tax                                                         1,249                                            0.04                                        -                                       -

    Effect of applying annual effective income tax rate to actual year-
     to-date pre-tax income                                                                                     3,035                                            0.09                                   45,304                                    1.46

    Other discrete tax items, net                                                                                   -                                               -                                   (6,474)                                  (0.21)

    Adjusted income from continuing operations attributable to OM Group,
     Inc. common stockholders                                                                                 $47,404                                           $1.48                                  $97,601                                   $3.15
                                                                                                              =======                                           =====                                  =======                                   =====

    Weighted average shares outstanding - diluted                                                                                                              32,012                                                                           30,993

    In order to assist readers of our financial statements in understanding the operating results that the Company's management uses to evaluate the business, we are providing adjusted income from continuing operations
     attributable to OM Group, Inc. common stockholders and adjusted earnings per common share attributable to OM Group, Inc. common stockholders - assuming dilution, both of which are non-U.S. GAAP financial measures. The
     Company's management believes that these are important metrics in evaluating the performance of the Company's business, providing a baseline for evaluating and comparing our operating results and isolating the impact of
     certain items on our results. The table above presents a reconciliation of the Company's U.S. GAAP income from continuing operations attributable to OM Group, Inc. common stockholders - as reported to adjusted income from
     continuing operations attributable to OM Group, Inc. common stockholders and earnings per common share attributable to OM Group, Inc. common stockholders - assuming dilution - as reported to adjusted earnings per common
     share attributable to OM Group, Inc. common stockholders - assuming dilution. The non-U.S. GAAP financial information set forth in the table above should not be construed as an alternative to reported results determined in
     accordance with U.S. GAAP.

SOURCE OM Group, Inc.


Source: PR Newswire