Reliance Steel & Aluminum Co. Reports Second Quarter Results; EPS of $.83; Sales Up 30%

LOS ANGELES--(BUSINESS WIRE)-- Reliance Steel & Aluminum Co. (NYSE:RS) reported today its financial results for the second quarter and six months ended June 30, 2010. For the 2010 second quarter, Reliance reported net income of $61.6 million, compared to a 2009 second quarter net loss of $5.8 million. Earnings per diluted share were $.83 in the 2010 second quarter, compared to the 2009 second quarter net loss of $.08 per diluted share. Sales for the 2010 second quarter were $1.62 billion, up 30% from 2009 second quarter sales of $1.24 billion, and up 11% from 2010 first quarter sales of $1.45 billion. The 2010 second quarter financial results include in cost of sales a pre-tax LIFO charge, or expense, of $10 million, compared with a pre-tax LIFO credit, or income, of $75 million for the 2009 second quarter. The LIFO adjustments, in effect, reflect cost of sales at current replacement costs.

For the six months ended June 30, 2010, net income amounted to $106.2 million, compared with net income of $14.3 million for the 2009 six-month period. Earnings per diluted share were $1.43 for the six months ended June 30, 2010, compared with earnings of $.19 per diluted share for the six months ended June 30, 2009. Sales for the 2010 six months were $3.07 billion, up 10% from 2009 six-month sales of $2.8 billion. The 2010 six months financial results include in cost of sales a pre-tax LIFO charge, or expense of $15 million, compared with a pre-tax LIFO credit, or income of $150 million in the 2009 six months.

Reliance's tons sold for the 2010 second quarter were up 9% from the 2009 second quarter and up 4% from the 2010 first quarter. Average prices per ton sold in the 2010 second quarter were up 19% compared to the 2009 second quarter and up 8% compared to the 2010 first quarter. For the 2010 second quarter, carbon steel sales were 52% of net sales; aluminum sales were 18%; stainless steel sales were 15%; alloy sales were 8%; other sales were 4% and toll processing sales were 3%.

David H. Hannah, Chairman and CEO of Reliance said, "In the 2010 second quarter, business conditions continued to improve at a modest rate, as we had anticipated. Overall, we were pleased with the quarter's results. We were able to maintain our FIFO gross profit margin at 26.3%, consistent with the 2010 first quarter. Our earnings improved 38% from the 2010 first quarter due to improved demand and metal pricing, with our expenses remaining fairly steady."

"Our balance sheet is strong, with a net debt-to-capital ratio of about 26% and only $189 million borrowed against our $1.1 billion syndicated credit facility as of June 30, 2010. Our receivables and inventory are in good shape and we generated cash from operations of $18.8 million in the 2010 second quarter. We have substantial capital to continue to fund our existing operations as well as anticipated growth opportunities," Hannah added.

"Metals prices have softened some from the high levels reached in the 2010 second quarter, and may decrease further during the third quarter but not to the extent that we are overly concerned. Also, we do not expect demand to change significantly in the 2010 third quarter other than some normal seasonal slowing. Given these expectations, at this time, we estimate earnings per diluted share in a range of $.65 to $.75 for the 2010 third quarter," concluded Hannah.

On July 21, 2010, the Board of Directors declared a regular quarterly cash dividend of $.10 per share of common stock. The dividend is payable on September 13, 2010 to shareholders of record August 20, 2010. The Company has paid regular quarterly dividends for 51 consecutive years.

Reliance will host a conference call that will be broadcast live over the Internet (listen only mode) regarding the second quarter and six months financial results for the period ended June 30, 2010. All interested parties are invited to listen to the web cast on July 22, 2010 at 11:00 a.m. Eastern Time at: http://www.rsac.com on the Investor Information section or http://www.streetevents.com. Player format: Windows Media and RealPlayer. The web cast will remain on the Reliance web site at: www.rsac.com on the Investor Information section through August 22, 2010 and a printed transcript will be posted on the Reliance web site after the completion of the conference call.

Reliance Steel & Aluminum Co., headquartered in Los Angeles, California, is the largest metals service center company in North America. Through a network of more than 200 locations in 38 states and Belgium, Canada, China, Malaysia, Mexico, Singapore, South Korea, and the United Kingdom, the Company provides value-added metals processing services and distributes a full line of over 100,000 metal products to more than 125,000 customers in a broad range of industries.

Reliance Steel & Aluminum Co.'s press releases and additional information are available on the Company's web site at www.rsac.com. The Company was named to the 2010 "Fortune 500" List, the 2009 Forbes "America's Best Managed Companies" List, the 2010 Fortune List of "The World's Most Admired Companies," and the 2009 Forbes "Platinum 400 List of America's Best Big Companies."

This release may contain forward-looking statements. Actual results and events may differ materially as a result of a variety of factors, many of which are outside of Reliance Steel & Aluminum Co.'s control. Risk factors and additional information are included in Reliance Steel & Aluminum Co.'s reports on file with the Securities and Exchange Commission, including Reliance Steel & Aluminum Co.'s Annual Report on Form 10-K for the year ended December 31, 2009 and Quarterly Report on Form 10-Q for the quarter ended March 31, 2010.

RELIANCE STEEL & ALUMINUM CO.

SELECTED FINANCIAL DATA

(In thousands, except share and per share amounts)

               Three Months                      Six Months

               Ended June 30,                    Ended June 30,

               2010             2009             2010             2009

Income
Statement
Data:

Net sales      $ 1,620,585      $ 1,242,978      $ 3,074,660      $ 2,801,513

Gross            416,775          282,885          794,888          637,327
profit1

Operating        114,611          5,430            194,372          53,391
income

Pre-tax
income           96,728           (9,436     )     162,533          21,133
(loss)

Net income
(loss)           61,599           (5,787     )     106,249          14,331
attributable
to Reliance

Diluted
earnings
(loss) per
share          $ 0.83           $ (0.08      )   $ 1.43           $ 0.19
attributable
to Reliance
shareholders

Weighted
average
shares           74,517,743       73,376,023       74,354,767       73,527,944
outstanding
- diluted

Gross profit     25.7       %     22.8       %     25.9       %     22.7       %
margin1

Operating
income           7.1        %     0.4        %     6.3        %     1.9        %
margin

Pre-tax
income           6.0        %     (0.8       )     5.3        %     0.8        %
(loss)                                       %
margin

Net income
(loss)           3.8        %     (0.5       )     3.5        %     0.5        %
margin -                                     %
Reliance

Cash
dividends      $ 0.10           $ 0.10           $ 0.20           $ 0.20
per share



                                                 June 30,         December 31,

                                                 2010             2009

            Balance Sheet and Other Data:

            Current assets                       $ 1,722,333      $ 1,390,904

            Working capital                        1,183,816        973,335

            Property, plant and equipment,         982,888          981,259
            net

            Total assets                           4,618,520        4,306,777

            Current liabilities                    538,517          417,569

            Long-term debt                         923,446          849,375

            Total Reliance shareholders'           2,720,774        2,606,432
            equity

            Capital expenditures                   39,380           69,901
            (year-to-date)

            Cash (used in) provided by             (35,451   )      942,996
            operations (year-to-date)

            Net debt-to-total capital2             26.1      %      25.6      %

            Return on Reliance shareholders'       9.2       %      6.1       %
            equity3

            Current ratio                          3.2              3.3

            Book value per share                 $ 36.64          $ 35.34



__________________________

1 Gross profit, calculated as Net sales less Cost of sales, and Gross profit
margin, calculated as Gross profit divided by Net sales, are non-GAAP financial
measures as they exclude depreciation and amortization expense associated with
the corresponding sales. The majority of our orders are basic distribution with
no processing services performed. For the remainder of our sales orders, we
perform "first-stage" processing which is generally not labor intensive as we
are simply cutting the metal to size. Because of this, the amount of related
labor and overhead, including depreciation and amortization, are not significant
and are excluded from our Cost of sales. Therefore, our Cost of sales is
primarily comprised of the cost of the material we sell. We use Gross profit and
Gross profit margin as shown above as measures of operating performance. Gross
profit and Gross profit margin are important operating and financial measures,
as fluctuations in our Gross profit margin can have a significant impact on our
earnings. Gross profit and Gross profit margin, as presented, are not
necessarily comparable with similarly titled measures for other companies.

2 Net debt-to-total capital is calculated as total debt (net of cash) divided by
total Reliance shareholders' equity plus total debt (net of cash).

3 Calculations are based on the latest twelve months net income and beginning
total Reliance shareholders' equity.



RELIANCE STEEL & ALUMINUM CO.

CONSOLIDATED BALANCE SHEETS

(In thousands, except share amounts)

ASSETS

                                                   June 30,        December 31,

                                                   2010            2009

                                                   (Unaudited)

Current assets:

Cash and cash equivalents                          $ 47,403        $ 43,002

Accounts receivable, less allowance for doubtful
accounts of $17,273 at June 30, 2010 and $21,269     736,404         533,871
at December 31, 2009

Inventories                                          896,660         719,915

Prepaid expenses and other current assets            34,836          40,096

Income taxes receivable                              7,030           54,020

Total current assets                                 1,722,333       1,390,904

Property, plant and equipment:

Land                                                 133,103         131,009

Buildings                                            567,976         543,590

Machinery and equipment                              859,332         829,154

Accumulated depreciation                             (577,523  )     (522,494  )

                                                     982,888         981,259

Goodwill                                             1,081,319       1,081,324

Intangible assets, net                               711,864         726,255

Cash surrender value of life insurance policies,     87,507          92,860
net

Investments in unconsolidated entities               15,977          20,880

Other assets                                         16,632          13,295

Total assets                                       $ 4,618,520     $ 4,306,777

LIABILITIES AND EQUITY

Current liabilities:

Accounts payable                                   $ 291,704       $ 169,113

Accrued expenses                                     50,317          55,927

Accrued compensation and retirement costs            71,016          67,012

Accrued insurance costs                              38,514          39,134

Current maturities of long-term debt and             86,966          86,383
short-term borrowings

Total current liabilities                            538,517         417,569

Long-term debt                                       923,446         849,375

Long-term retirement costs                           69,016          69,277

Other long-term liabilities                          28,592          26,537

Deferred income taxes                                334,062         335,897

Commitments and contingencies

Equity:

Preferred stock, no par value:

Authorized shares -- 5,000,000

None issued or outstanding                           --              --

Common stock, no par value:

Authorized shares -- 100,000,000

Issued and outstanding shares -- 74,258,946 at
June 30, 2010

and 73,750,771 at December 31, 2009, stated          608,651         587,612
capital

Retained earnings                                    2,114,688       2,020,343

Accumulated other comprehensive loss                 (2,565    )     (1,523    )

Total Reliance shareholders' equity                  2,720,774       2,606,432

Noncontrolling interests                             4,113           1,690

Total equity                                         2,724,887       2,608,122

Total liabilities and equity                       $ 4,618,520     $ 4,306,777





RELIANCE STEEL & ALUMINUM CO.

UNAUDITED CONSOLIDATED STATEMENTS OF OPERATIONS

(In thousands, except share and per share amounts)

                 Three Months                      Six Months

                 Ended June 30,                    Ended June 30,

                 2010             2009             2010             2009

Net sales        $ 1,620,585      $ 1,242,978      $ 3,074,660      $ 2,801,513

Costs and
expenses:

Cost of sales
(exclusive of
depreciation       1,203,810        960,093          2,279,772        2,164,186
and
amortization
shown below)

Warehouse,
delivery,
selling,           272,187          247,875          541,461          524,509
general and
administrative

Depreciation
and                29,977           29,580           59,055           59,427
amortization

                   1,505,974        1,237,548        2,880,288        2,748,122

Operating          114,611          5,430            194,372          53,391
income

Other income
(expense):

Interest           (15,647    )     (16,698    )     (30,730    )     (36,014    )

Other
(expense)          (2,236     )     1,832            (1,109     )     3,756
income, net

Income (loss)
before income      96,728           (9,436     )     162,533          21,133
taxes

Income tax
provision          33,923           (3,880     )     54,741           6,301
(benefit)

Net income         62,805           (5,556     )     107,792          14,832
(loss)

Less: Net
income
attributable       1,206            231              1,543            501
to
noncontrolling
interests

Net income
(loss)           $ 61,599         $ (5,787     )   $ 106,249        $ 14,331
attributable
to Reliance

Earnings per
share:

Diluted
earnings
(loss) per
common share     $ 0.83           $ (0.08      )   $ 1.43           $ 0.19
attributable
to Reliance
shareholders

Weighted
average shares     74,517,743       73,376,023       74,354,767       73,527,944
outstanding -
diluted

Basic earnings
(loss) per
common share     $ 0.83           $ (0.08      )   $ 1.43           $ 0.20
attributable
to Reliance
shareholders

Weighted
average shares     74,220,164       73,376,023       74,042,293       73,346,744
outstanding -
basic

Cash dividends   $ 0.10           $ 0.10           $ 0.20           $ 0.20
per share



RELIANCE STEEL & ALUMINUM CO.

UNAUDITED CONSOLIDATED STATEMENTS OF CASH FLOWS

(In thousands)

                                                   Six Months Ended

                                                   June 30,

                                                   2010           2009

Operating activities:

Net income                                         $ 107,792      $ 14,832

Adjustments to reconcile net income to net cash
(used in) provided by operating activities:

Depreciation and amortization expense                59,055         59,427

Deferred income tax benefit                          (1,835   )     (2,906   )

Loss (gain) on sales of property, plant and          850            (38      )
equipment

Equity in earnings of unconsolidated entities        (633     )     (269     )

Dividend received from unconsolidated entity         320            --

Stock based compensation expense                     8,130          7,447

Excess tax benefit from stock based compensation     (2,904   )     (513     )

Net loss (gain) from life insurance policies         1,470          (2,450   )

Changes in operating assets and liabilities:

Accounts receivable                                  (202,906 )     291,842

Inventories                                          (177,363 )     470,160

Prepaid expenses and other assets                    48,868         (4,793   )

Accounts payable and other liabilities               123,705        (151,480 )

Net cash (used in) provided by operating             (35,451  )     681,259
activities

Investing activities:

Purchases of property, plant and equipment           (39,380  )     (40,789  )

Proceeds from sales of property, plant and           725            684
equipment

Net proceeds from redemption of life insurance       3,883          4,394
policies

Net cash used in investing activities                (34,772  )     (35,711  )

Financing activities:

Net short-term debt borrowings (repayments)          405            (2,670   )

Proceeds from long-term debt borrowings              262,000        102,000

Principal payments on long-term debt                 (188,360 )     (603,261 )

Payments to noncontrolling interest holder           (490     )     (588     )

Dividends paid                                       (14,808  )     (14,670  )

Excess tax benefit from stock based compensation     2,904          513

Exercise of stock options                            12,909         3,476

Issuance of common stock                             --             258

Noncontrolling interests purchased                   --             (2,661   )

Net cash provided by (used in) financing             74,560         (517,603 )
activities

Effect of exchange rate changes on cash              64             (527     )

Increase in cash and cash equivalents                4,401          127,418

Cash and cash equivalents at beginning of year       43,002         51,995

Cash and cash equivalents at end of period         $ 47,403       $ 179,413

Supplemental cash flow information:

Interest paid during the period                    $ 27,028       $ 40,731

Income taxes paid during the period                $ 15,071       $ 25,466



    Source: Reliance Steel & Aluminum Co.