$ASTL earnings report

Algoma Steel Group Inc. Reports Financial Results for the Three Months Ended June 30, 2026; Adjusted EBITDA of $13.8 Million, In-Line with Previously Announced Expectations. AlphAI read Algoma Steel Group's Q2 FY2026 filing as mixed.

Q2 FY2026

AlphAI · Earnings readASTL · Q2 2026 · ended June 30, 2026

Algoma Steel Group Inc. Reports Financial Results for the Three Months Ended June 30, 2026; Adjusted EBITDA of $13.8 Million, In-Line with Previously Announced Expectations

Mixed quarter

Adjusted EBITDA was positive and in line with previously disclosed guidance, supported by record plate sales, a $45.0 million final insurance settlement and higher realized steel pricing. However, revenue, shipments and operating results remained substantially below the prior-year quarter as the EAF ramp-up and U.S. Section 232 tariffs constrained volumes, while cash used in operating activities increased.

Revenue
$267.5 million
Steel
$247.0 million

Key metrics

as reported
MetricValueq/qy/y
Revenueother$267.5 million
Steel revenueother$247.0 million
Cost of salesother$372.8 million
Administrative and selling expensesother$28.9 million
Loss from operationsother$(134.2) million
Net lossother$(96.0) million
Net loss per common share, basicother$(0.88)
Net loss per common share, dilutedother$(0.88)
EBITDAnon-GAAP$(47.1) million
Adjusted EBITDAnon-GAAP$13.8 million
Adjusted EBITDA marginnon-GAAP5.2%
Net loss marginother(35.9)%
Shipmentsother181,473 tonsdecreased by 61.6%
Average net sales realization per ton of steel soldother$1,361an increase of 20.2%
Cost per ton of steel products soldother$1,411
Direct tariff costsother$18.7 million
Capacity utilization adjustmentnon-GAAP$54.7 million
Cash used in operating activitiesother$(79.4) million
Acquisition of property, plant and equipmentother$(29.0) million
Six-month revenueother$564.4 million
Six-month loss from operationsother$(287.7) million
Six-month net lossother$(255.4) million
Six-month net loss per common share, basicother$(2.34)
Six-month net loss per common share, dilutedother$(2.34)
Six-month Adjusted EBITDAnon-GAAP$(15.0) million
Six-month Adjusted EBITDA marginnon-GAAP(2.7)%
Six-month cash used in operating activitiesother$(91.6) million
Six-month acquisition of property, plant and equipmentother$(49.4) million

Segments

SegmentRevenueq/qy/y
SteelAverage net sales realization per ton of steel sold was $1,361, compared to $1,132 in the prior-year quarter, reflecting improved product mix under the Company’s plate-first strategy.$247.0 million

third quarter of 2026 / fourth quarter of 2026 outlook

  • NoteFirst steel production from the second EAF unit is expected in the third quarter of 2026.
  • NoteCapacity utilization costs are expected to decline further over the next three months and be fully eliminated by the fourth quarter of 2026.
  • NoteFollowing completion of the EAF transformation, Algoma’s facility is expected to have an annual raw steel production capacity of approximately 3.7 million tons.
  • NoteThe EAF transformation is projected to reduce annual carbon emissions by approximately 70% from pre-EAF levels.
  • NotePlate production is expected to continue to increase as the EAF ramp-up progresses through 2026.

Capital returns

  • No dividends were declared during the quarter.
  • Dividends paid were nil during the three months ended June 30, 2026, compared to $(14.8) million in the prior-year quarter.

What drove it

  • The Company delivered a second consecutive quarter of record plate sales, supported by healthy infrastructure, construction and defence demand.
  • All liquid steel production was sourced from the first EAF unit, which continued to ramp up and operated on a full 24-hour-per-day schedule.
  • The $45.0 million final insurance settlement was recognized in other income and benefited Adjusted EBITDA.
  • Average net sales realization per ton of steel sold increased by 20.2%, reflecting improved plate-first product mix.
  • A foreign exchange gain of $18.8 million compared with a foreign exchange loss of $31.5 million in the prior-year quarter.
  • Capacity utilization adjustment declined to $54.7 million from $90.2 million in the first quarter.

Concerns

  • Revenue was $267.5 million versus $589.7 million in the prior-year quarter, while shipments decreased by 61.6% to 181,473 tons.
  • Loss from operations was $(134.2) million, compared to $(85.1) million in the prior-year quarter.
  • Cost per ton of steel products sold was $1,411, compared to $1,144 in the prior-year quarter, primarily reflecting lower fixed-cost absorption at reduced production volumes during the EAF ramp-up.
  • The 50% U.S. Section 232 tariff remained in effect, and shipments to the United States represented 23% of total steel shipments compared to 54% in the prior-year quarter.
  • Cash used in operating activities was $(79.4) million, compared to $(37.9) million in the prior-year quarter.
  • The Canadian steel market remained supply-pressured, with domestic coil pricing affected by oversupply, U.S. steel in the Canadian market and import offers priced at less-than-fair-value.

What to watch

  • First steel production from the second EAF unit is expected in the third quarter of 2026.
  • The expected reduction and elimination of the $54.7 million capacity utilization adjustment by the fourth quarter of 2026.
  • The pace of EAF ramp-up, including plate production and shipment-volume growth.
  • The persistence and impact of the 50% U.S. Section 232 tariff and the Company's reduced U.S.-bound volumes.
  • Liquidity management as the Company completes the EAF transition, following $124.5 million in governmental loan advances during the quarter.
  • The development of Roshel Algoma Defence Solutions and the suspended memorandum of understanding with Hanwha Ocean.

Balance sheet and cash flow

  • Cash at June 30, 2026 was $62.6 million, compared to $77.5 million at December 31, 2025.
  • Unused availability under the Revolving Credit Facility was $206.7 million and $168.0 million was available to draw under the LETL Facilities, for total available liquidity of approximately $437 million.
  • Bank indebtedness was $73.4 million at June 30, 2026, compared to $170.2 million at December 31, 2025.
  • Senior secured lien notes were $495.0 million at June 30, 2026, compared to $476.6 million at December 31, 2025.
  • Long-term governmental loans were $348.3 million at June 30, 2026, compared to $192.3 million at December 31, 2025.
  • Total liabilities were $1,768.1 million at June 30, 2026, compared to $1,624.8 million at December 31, 2025.
  • Total shareholders' equity was $295.6 million at June 30, 2026, compared to $491.1 million at December 31, 2025.
  • The Company received $124.5 million in governmental loan advances under the LETL Facilities during the second quarter.
  • Cash used in investing activities was $(29.0) million, compared to $(82.4) million in the prior-year quarter.
  • Cash generated by financing activities was $104.7 million, compared to cash used in financing activities of $(12.7) million in the prior-year quarter.
  • Ending cash was $62.6 million, compared to $82.5 million in the prior-year quarter.

Analysis

Algoma reported second-quarter revenue of $267.5 million and a loss from operations of $(134.2) million as its steelmaking transition continued. Revenue and steel revenue were below the prior-year quarter, while shipments decreased by 61.6% to 181,473 tons. Management attributed the volume pressure to EAF-only production during the ramp-up and to U.S. Section 232 tariffs that restricted the Company’s historical U.S. export business.

The product-mix strategy provided an important offset. Average net sales realization per ton of steel sold rose 20.2% to $1,361, which management attributed to improved mix under the plate-first strategy. Plate demand from infrastructure, construction and defence end-markets remained healthy and supported a second consecutive quarter of record plate sales. However, cost per ton of steel products sold was $1,411, compared with $1,144 in the prior-year quarter, reflecting lower fixed-cost absorption at reduced production volumes.

Profitability improved on an adjusted basis but included significant specific items. Adjusted EBITDA was $13.8 million, compared with an Adjusted EBITDA loss of $(32.4) million, and the Adjusted EBITDA margin was 5.2%. The result included a $45.0 million final insurance settlement and a $54.7 million capacity utilization adjustment. Net loss narrowed to $(96.0) million from $(110.6) million, helped by insurance proceeds and an $18.8 million foreign exchange gain, although the operating loss widened and income tax recovery declined.

Cash flow remained a central constraint. Cash used in operating activities was $(79.4) million, and capital expenditures were $(29.0) million as EAF construction moved beyond peak spending. The Company ended the quarter with approximately $437 million of total available liquidity, including $62.6 million of cash, after receiving $124.5 million in governmental loan advances under the LETL Facilities. No dividends were declared.

The near-term operating focus is the completion of the second EAF unit, with first steel expected in the third quarter of 2026. Management expects the capacity utilization adjustment to decline further over the next three months and be fully eliminated by the fourth quarter of 2026. The filing did not provide revenue, margin, operating-expense or tax-rate guidance, leaving EAF ramp execution, volume recovery, plate demand and the tariff environment as the principal reported variables to monitor.

Management, verbatim

The second quarter demonstrated the resilience of our transformed business against a stubbornly challenging industry backdrop. We delivered a second consecutive quarter of record plate sales, our first EAF unit continued to ramp up as expected, and transition costs declined meaningfully from the first quarter. With commissioning activities commencing at the second EAF unit and first steel expected in the third quarter, we are entering the final phase of the most significant transformation in Algoma’s history.

Rajat Marwah, Chief Executive Officer

While the 50% U.S. Section 232 tariffs continue to effectively foreclose our traditional access to the U.S. market, our pivot to a Canada-centric, plate-first strategy is working. As Canada’s only producer of discrete plate, we are uniquely positioned to serve growing infrastructure, construction, and defence demand, and the recent rise in steel prices is encouraging.

Rajat Marwah, Chief Executive Officer

Adjusted EBITDA of $13.8 million came in line with our previously disclosed guidance, supported by record plate sales, a 20% increase in average net sales realization per ton versus the prior-year quarter, and the benefit of a $45.0 million final insurance settlement.

Michael Moraca, Chief Financial Officer

Not in the filing

stated, not guessed
  • Gross profit and gross margin were not reported.
  • Segment revenue beyond steel revenue was not reported.
  • Quarterly revenue guidance was not provided.
  • Quarterly gross-margin guidance was not provided.
  • Quarterly operating-expense guidance was not provided.
  • Quarterly tax-rate guidance was not provided.
  • Share repurchases were not reported.
  • A prior outlook section was not provided, so no numerical comparison with prior guidance can be made.
  • Prior-quarter figures were not reported for most second-quarter financial metrics.

AlphAI analysis generated from the company’s SEC earnings filing (Form 8-K Item 2.02, or Form 6-K for a foreign private issuer). Every figure was cross-checked against the filing text; consensus estimates, price targets and share-price reactions are not shown because they are not in the filing. AI-generated research, not investment advice.

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