Kaiser Aluminum Q1 results


NOTE: First quarter results include a previously disclosed
pre-tax gain of $14 million, or $.11 per share after tax, to
reflect mark-to-market adjustments on certain aluminum hedging
contract positions.

First Call/Thomson Financial estimate was $0.08.
    HOUSTON, April 18 (Reuters) -
            KAISER ALUMINUM CORP. AND SUBSIDIARY COMPANIES
                STATEMENTS OF CONSOLIDATED INCOME (LOSS)
    (Unaudited) (In millions of dollars, except share amounts)
                                           Quarter Ended
                                             March 31,


                                                2000           1999
 Net sales                                 $565.7        $479.4
 Costs and expenses:
  Cost of products
   sold                                      480.7         459.9
  Depreciation and
   amortization                          19.6          24.4
  Selling, administrative,
   research and development,
   and general                          28.5          28.1
    Total cost and expenses       528.8         512.4
 Operating income (loss)          36.9        (33.0)
 Other income (expense)
  Interest expense                    (28.4)        (27.7)
  Other -- net                           10.1           1.3
 Income (loss) before income
  taxes and minority interests    18.6        (59.4)
 (Provision) benefit for
  income taxes                          (7.3)          20.2
 Minority interests                     .4           1.0
 Net income (loss)                    11.7        (38.2)
 Earnings (loss) per share:
  Basic                                     .15         (.48)
  Diluted                                   .15         (.48)
 Weighted average shares
  outstanding (000):
   Basic                                     79,407        79,154
   Diluted                                   79,407        79,154
            
        SELECTED OPERATIONAL AND FINANCIAL INFORMATION
                             (Unaudited)
             (In millions of dollars, except share amounts)
                                              Quarter Ended
                                                March 31,

                                                  2000        1999
 Shipments: (000 tons)
      Alumina
        Third Party                          437.5 (1)     487.0
        Intersegment                        277.6 (1)     150.3
               Total Alumina                715.1       673.3
      Primary Aluminum
          Third Party                         79.4        62.9
          Intersegment                       47.9        39.5
               Total Primary Aluminum  127.3       102.4
      Flat-Rolled Products                  51.8        52.5
      Engineered Products                 47.3        41.4
 Average Realised Third Party
  Sales Price: (2)
      Alumina (per ton)                      $203        $172
      Primary Aluminum (per pound)   .72         .64
 Net Sales:
      Bauxite and Alumina
          Third Party (includes net
         sales of bauxite)                     100.8 (1)     $89.7
        Intersegment                             56.8 (1)      23.0
               Total Bauxite & Alumina     157.6       112.7
      Primary Aluminum
          Third Party                             127.1        89.1
          Intersegment                           82.1        49.1
               Total Primary Aluminum       209.2       138.2
      Flat-Rolled Products                     153.7       148.3
      Engineered Products                   159.5       133.5
      Minority Interests                         24.6        18.8
      Eliminations                                (138.9)      (72.1)
          Total Net Sales                         565.7       479.4
 Operating Income (Loss):
      Bauxite & Alumina                        16.4 (3)     $(7.8)
      Primary Aluminum                         25.5      (22.1) (4)
      Flat-Rolled Products                        3.1         7.4
      Engineered Products                    13.3         6.9
      Micromill  (5)                               (.6)       (3.3)
      Eliminations                                 (4.1)         3.6
      Corporate and other                       (16.7) (6)    (17.7)
          Total Operating Income (Loss)      36.9      (33.0)
 Net Income (Loss)                              11.7      (38.2)
 Capital Expenditures                            16.7        16.5
    
NOTE: First quarter results include a previously disclosed
pre-tax gain of $14 million, or $.11 per share after tax, to
reflect mark-to-market adjustments on certain aluminum hedging
contract positions.
    Net sales for the quarter ended March 31, 2000, included
about 77,000 tons of alumina purchased from third parties and
resold to certain unaffiliated customers, and 39,000 tons of
alumina purchased from third parties and transferred to the
company's primary aluminum business unit.
    Average realised prices for the company's flat-rolled
products and engineered products segments are not presented as
such prices are subject to fluctuations due to changes in
product mix. Average realised third party sales prices for
alumina and primary aluminum include the impact of hedging
activities.
    Operating income (loss) for the quarter ended March 31,
2000, included estimated business interruption insurance
recoveries totalling $25.3. Additionally, depreciation was
suspended for the Gramercy facility for the last six months of
1999 and the first quarter of 2000, as a result of the July 5,
1999, incident. Depreciation expense for the Gramercy facility
for the six months ended June 30, 1999, was approximately
$6.0.
    Operating income (loss) for the quarter ended March 31,
1999, included potline restart costs of $7.1.
    KACC's Micromill assets and technology were sold to a third
party in February 2000.
    Operating income (loss) for the quarter ended March 31,
2000, included approximately $2.0 of non-recurring expenses
related to corporate staff cost reduction and efficiency
initiatives.