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Investor Presentaiton

Working capital RHI MAGNESITA Disciplined reduction in inventory and receivables contributes €123 million release of working capital in base business Working capital balances Inventory % of L3M annualised revenue 33.6% 23.3% 25.4% 23.0% 24.2% 29.0% 24.3% 24.8% 1,232 1,272 997 1,092 977 1,049 677 918 974 320 314 794 298 2021 837 996 2022 2023 excluding M&A 2023 298 2021 2022 2023 excluding M&A 2023 Accounts Receivable¹ Working capital after deducting working capital finance Working capital finance - factoring and forfeiting % of L3M annualised revenue 12.0% 10.4% 10.6% % of L3M annualised revenue 11.9% Inventory excluding M&A reduced through lower volume and costs 349 375 2021 2022 366 2023 excluding M&A 477 2023 1,049 103 159 996 85 Accounts Payable² % of L3M annualised revenue 22.3% 25 14.0% 11.8% 12.4% Dec 22 Volume/Mix Inventory Cost FX M&A Dec 23 Inventory Investor Presentation | March 2024 649 507 2021 2022 409 498 2023 excluding M&A 2023 1. Accounts receivable calculated as trade receivables plus contract assets less contract liabilities, as per financial statements 2. Accounts payable refers to trade payables, as per financial statements 31
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