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Investor Presentaiton

IPSCO Sale Key highlights of the Transaction 22 Mar 2019 Stock Purchase Agreement signed with Tenaris US$1,209m agreed aggregate cash-free, debt-free price 18 Dec 2019 The U.S. Department of justice approved Tenaris's acquisition of IPSCO from TMK 2 Jan 2020 Transaction successfully closed The Americas segment key operating and financial indicators (a) TMK (US$m) 2016 2017 2018 2019 Pipe sales (kt) 282 673 804 520 Revenue 368 989 1,349 889 Adj. EBITDA (b) (72) 114 164 30 Margin (%) neg. 11.5% 12.1% 3.3% Transaction benefits for TMK ออ Source: TMK data In line with the strategy of international assets' monetization Allows to reduce leverage and focus on the key markets: Russia and Europe Retaining TMK's position as one of the leading pipe producers globally even post-IPSCO sale Contributes to higher stability of cash flows and margins due to reduced exposure to the U.S. market Maintaining TMK's shipments to the North American market due to signing the master distribution agreement with Tenaris, allowing TMK to sell its OCTG and line pipe products to the USA and Canada market for the next 6 years Transaction benefits for TMK The consideration received by TMK, following contractual adjustments, amounted to $1,067 million (as estimates as of the closing date) The majority of the proceeds received by TMK from the sale of IPSCO were used to repay TMK's indebtedness within 60 days from the date when such proceeds were received TMK continues focusing on deleveraging, aiming to achieve a long- term target Net Debt to Adjusted EBITDA ratio of 2.5x or lower Notes: (a) The Americas segment financial information disclosed in the IFRS statements mostly consisted of IPSCO's results (b) Adjusted EBITDA represents profit/(loss) for the period excluding finance costs and finance income, income tax (benefit)/expense, depreciation and amortisation, foreign exchange (gain)/loss, impairment/ (reversal of impairment) of non-current assets, movements in allowances and provisions (except for provisions for bonuses), (gain)/loss on disposal of property, plant and equipment, (gain)/loss on changes in fair value of financial instruments, share of (profit)/loss of associates and other non-cash, non-recurring and unusual items TMK 4
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