Kaiser Aluminum Reports Results for Third Quarter of 2000


HOUSTON--(BUSINESS WIRE)--Oct. 25, 2000--Kaiser Aluminum Corporation (NYSE) today reported a net loss of $16.8 million, or $.21 per share, for the third quarter of 2000. Excluding special items, net income for the third quarter of 2000 was $2.1 million, or $.03 per share.

Third-quarter results include a number of previously announced items as well as the following two pre-tax charges: $11.5 million, or $.09 per share, for accelerated maintenance expenditures at the Gramercy, La., alumina refinery and $18.1 million, or $.14 per share, in restructuring charges, primarily reflecting a LIFO inventory adjustment in connection with the company's exit from the aluminum beverage can body stock business as well as specific restructuring initiatives. Results also include $.9 million, or $.01 per share, for a mark-to-market gain on certain aluminum hedging contracts.

Gains and charges for the current and year-ago periods are detailed in tables that supplement the company's income statement.

Results for the third quarter of 2000 compare to a net loss of $39.2 million, or $.49 per share, for the same period of 1999. Results for the year-ago period also included several special items. Excluding those items, the company's net loss in the year-ago period was $9.7 million, or $.12 per share.

For the first nine months of 2000, Kaiser's net income was $5.9 million, or $.07 per share, compared to a net loss of $93.1 million, or $1.17 per share, in the first nine months of 1999. Both periods include previously cited items and mark-to-market impacts.

Net sales in the third quarter and first nine months of 2000 were $537.1 million and $1,645.3 million, compared to $520.3 million and $1,524.7 million for the comparable periods of 1999.

Commenting on the company's third quarter performance, Kaiser President and Chief Executive Officer Raymond J. Milchovich said, ``Whether or not one excludes all the special items, operating income was well above that of the year-ago period, due in large measure to higher shipments and realized prices for primary aluminum. Our fabricating businesses also turned in a solid performance despite some areas of market weakness. On a sequential quarter basis -- excluding special items -- operating income in the third quarter was down somewhat, as strong primary aluminum shipments and higher realized prices for primary and fabricated products were offset by softening demand in the ground transportation market and higher energy costs.'' Additional third-quarter segment and business detail, excluding the impact of special items, is presented below.

Alumina & Bauxite Business Unit -- Segment operating income was essentially flat in relation to that of the year-ago period as improved price realizations were offset by higher natural gas and fuel oil costs and lower shipment volumes. Operating income declined, relative to the second quarter of 2000, primarily because of a timing-related decrease in third-party shipments combined with the higher energy costs. Third-quarter internal shipments declined, relative to both periods, because of reduced internal demand from the company's curtailed smelter operations in the Pacific Northwest. Price realizations for the third quarter were above those of the year-ago period, reflecting improvement in market prices for primary aluminum, to which alumina prices are contractually linked. Excluded from reported segment income is the impact of Gramercy's accelerated maintenance spending; the accelerated spending has eliminated certain maintenance outages, and associated lost production, that would have otherwise been required 12 to 36 months after startup.

Primary Aluminum Business Unit -- Even after excluding the impact of a previously announced power sale, reported segment operating income more than doubled in relation to that of the year-ago period due to higher shipments and realized prices. Higher shipments and realized prices also contributed to the increase in operating income relative to the second quarter of 2000. Despite the June 2000 curtailments at Kaiser's smelters in the Pacific Northwest, volume was strong in the period because of higher, timing-related shipments from Valco and the company's purchase and resale of metal. Internal transfers of primary aluminum were lower in the third quarter than in both comparable periods, reflecting reduced demand from the Trentwood, Wash., rolling mill, which has shifted its mix to lower-volume, higher-margin products. Third-quarter price realizations were modestly above those of both comparable periods, reflecting changes in market prices.

Flat-Rolled Products Business Unit -- Segment operating income was relatively unchanged from that of the year-ago period, as the shift to higher value-added products offset the decrease in volume associated with the unit's exit from the can body stock market. Third-quarter segment operating income declined in relation to the second quarter of 2000 due to an increase in utility costs and a decrease in shipments. Demand for the company's heat-treat products continued to be strong. Excluded from reported segment income are non-cash, pre-tax charges of $9.0 million, primarily consisting of a LIFO inventory adjustment in connection with the company's exit from the can body stock market.

Engineered Products Business Unit -- Operating income declined relative to the year-ago period and the second quarter of 2000 as lower shipment volumes reflected weakness in the ground transportation market. In addition, the unit incurred higher costs for natural gas at many of its plants in relation to the comparable periods. Excluded from reported segment income are non-cash, pre-tax charges of $4.0 million for asset impairment in connection with the company's exit from the air bag canister business.

Asbestos Liability -- The company previously announced a third-quarter charge for an increase in its net asbestos liability. The company believes two key factors differentiate Kaiser from other companies with asbestos liabilities that have been in the news recently: scope of exposure and strength of insurance coverage. The majority of the company's claims relate to products that 1) the company has not sold for more than 20 years, 2) were sold for limited industrial applications for a limited period of time, and 3) represented a non-core business of a former unit and accounted for only a small percentage of the unit's revenues.

The company believes it has substantial insurance coverage for its asbestos liability. Since inception through September 30, 2000, Kaiser has paid approximately $170 million in settlement of claims and related legal costs and collected approximately $105 million of insurance recoveries. During the nine months of 2000, the company paid approximately $48 million in asbestos-related costs and collected approximately $36 million in insurance recoveries. Asbestos-related costs and recoveries are not necessarily matched in any given period because insurance reimbursements have typically lagged claims payments.

As of September 30, 2000, the company has a net liability for asbestos-related costs of approximately $110 million, which consists of a gross liability of approximately $540 million offset by an insurance receivable of approximately $430 million, both of which are reflected on the company's balance sheet. The gross liability reflects not only current pending claims but also an estimate of claims to be filed over a 10-year period, although there are inherent uncertainties in such estimates, as outlined in the company's periodic financial statements filed with the Securities and Exchange Commission. As of September 30, 2000, the company had approximately 115,000 current claims as compared to approximately 110,000 as of June 30, 2000. Approximately 65% of such claims for the period ending September 30, 2000 are covered by agreements under which the company expects to settle such claims over an extended period.

The company continues to manage this issue aggressively and actively monitor claims experience and other related matters.

Other Corporate Matters -- The company also offered additional comments on labor, Northwest power, Gramercy, and liquidity:

``Looking ahead to the fourth quarter,'' said Milchovich, ``we see a variety of favorable and unfavorable factors. We are anticipating higher alumina shipments as we prepare for the Gramercy restart and as we have sold forward virtually all of our expected third-party alumina shipments for the remainder of 2000 and 2001; we believe the heat-treat market is likely to remain solid; and we are confident that the steelworkers' transition back into the workplace will continue progressing smoothly.

``However, primary aluminum shipments may be down slightly on a sequential quarter basis because we do not expect a repeat of the extra shipments from Valco -- and we expect to see continued softness in demand in the ground transportation market. We are most exposed to that ground transportation market in our Engineered Products business, which also typically experiences some seasonal slow-down in order patterns toward the end of the year. In addition, volatility in certain energy prices may present a challenge. Given these expectations, and depending on the prevailing metal price, we currently believe the company's operating results in the fourth quarter of 2000 could be modestly above or below breakeven.''

Kaiser Aluminum Corporation is a leading producer of alumina, primary aluminum, and fabricated aluminum products. MAXXAM Inc. (AMEX) directly and indirectly holds approximately 63% of Kaiser.

Company press releases may contain statements that constitute ``forward-looking statements'' within the meaning of the Private Securities Litigation Reform Act of 1995. The company cautions that any such forward-looking statements are not guarantees of future performance and involve significant risks and uncertainties, and that actual results may vary materially from those expressed or implied in the forward-looking statements as a result of various factors.

Statements of Consolidated Income (Loss), Condensed Consolidated Balance Sheets, And Selected Operational and Financial Information Follow

         KAISER ALUMINUM CORPORATION AND SUBSIDIARY COMPANIES

               STATEMENTS OF CONSOLIDATED INCOME (LOSS)
                              (Unaudited)
            (In millions of dollars, except share amounts)

                                 Quarter Ended     Nine Months Ended
                                 September 30,        September 30,
                                ---------------   -------------------
                                 2000     1999      2000       1999
                                ------   ------   --------   --------

Net Sales                       $537.1   $520.3   $1,645.3   $1,524.7
                                ------   ------   --------   --------

Costs and expenses:
  Cost of products sold          461.6    458.9    1,401.5    1,392.7
  Depreciation and
   amortization                   19.8     20.9       59.0       69.4
  Selling, administrative,
   research and development
   and general                    25.3     28.5       77.6       82.9
  Labor settlement charge         38.5       --       38.5         --
  Other non-recurring operating
   items, net (1)                (10.9)    24.1      (22.5)      24.1
                                ------   ------   --------   --------

    Total cost and expenses      534.3    532.4    1,554.1    1,569.1
                                ------   ------   --------   --------

Operating income (loss)            2.8    (12.1)      91.2      (44.4)

Other income (expense):
  Interest expense               (27.0)   (27.3)     (83.6)     (82.4)
  Other - net (2)                 (4.9)   (21.8)      (1.3)     (19.3)
                                ------   ------   --------   --------

Income (loss) before income
 taxes and minority interests    (29.1)   (61.2)       6.3     (146.1)

Benefit (provision) for
 income taxes                     11.2     21.1       (2.5)      49.9

Minority interests                 1.1       .9        2.1        3.1
                                ------   ------   --------   --------

Net income (loss)               $(16.8)  $(39.2)      $5.9     $(93.1)
                                ======   ======   ========   ========

Earnings (loss) per share: (3)
  Basic                          $(.21)   $(.49)      $.07     $(1.17)
  Diluted                        $(.21)   $(.49)      $.07     $(1.17)

Weighted average shares
 outstanding (000):
  Basic                         79,556   79,404     79,502     79,312
  Diluted                       79,556   79,404     79,502     79,312

(1) Results for the quarter and nine-month periods ended September 30,
    2000 and 1999, included the following non-recurring operating
    income (loss) items (other than the labor settlement). The
    business segment to which the items are applicable is indicated
    parenthetically.

                                 Quarter Ended    Nine Months Ended
                                 September 30,      September 30,
                                ---------------    ---------------
                                 2000     1999      2000     1999
                                ------   ------    ------   ------
Net gains on power sales
 (Primary Aluminum)              $40.5     $ --     $56.3     $ --

Gramercy-related items:
  Incremental maintenance
   spending
   (Bauxite & Alumina)           (11.5)      --     (11.5)      --
  Insurance deductibles, etc.
   ($4 Bauxite & Alumina;
   $1 Corporate)                    --     (5.0)       --     (5.0)
Impairment charges associated
 with product line exits:
  (Flat-Rolled Products)          (9.0)      --      (9.0)      --
  (Engineered Products)           (4.0)      --      (4.7)      --
Restructuring initiatives:                   --                 --
  (Primary Aluminum)              (3.1)      --      (3.1)      --
  (Corporate)                     (2.0)      --      (5.5)      --
Micromill impairment
 (Micromill)                        --    (19.1)       --    (19.1)
                                ------   ------    ------   ------
    Other non-recurring
     operating items, net        $10.9   $(24.1)    $22.5   $(24.1)
                                ======   ======    ======   ======

(2) Results for the quarter and nine-month periods ended September 30,
    2000 and 1999, included the following pre-tax gains (losses):

                                 Quarter Ended    Nine Months Ended
                                 September 30,      September 30,
                                ---------------    ---------------
                                 2000     1999      2000     1999
                                ------   ------    ------   ------
Asbestos-related charges        $(43.0)  $(15.2)   $(43.0)  $(53.2)
Gains related to real estate
 transactions                     39.0       --      39.0       --
Mark-to-market gains (losses)       .9     (5.9)      9.6    (20.0)
Gain on sale of interests
 in AKW L.P.                        --       --        --     50.5
Other, net                        (1.8)     (.7)     (6.9)     3.4
                                ------   ------    ------   ------
    Other - net                  $(4.9)  $(21.8)    $(1.3)  $(19.3)
                                ======   ======    ======   ======

(3) Earnings (loss) per share for the quarter and nine-month periods
    ended September 30, 2000 and 1999, excluding material
    non-recurring items is recapped as follows:

                                 Quarter Ended    Nine Months Ended
                                 September 30,      September 30,
                                ---------------    ---------------
                                 2000     1999      2000     1999
                                ------   ------    ------   ------
Earnings (loss) per share,
 as reported                     $(.21)   $(.49)     $.07   $(1.17)

Less material non-recurring
 (gains) losses:
  Labor settlement charge          .30       --       .30       --
  Asbestos-related charges         .33      .12       .33      .44
  Net gains from power sales      (.31)      --      (.43)      --
  Gains related to real
   estate transactions            (.30)      --      (.30)      --
  Impairment and restructuring
   charges                         .14       --       .17       --
  Gramercy-related items:
    Incremental maintenance
     spending                      .09       --       .09       --
    Charge for insurance
     deductible                     --      .04        --      .04
  Mark-to-market (gains)
   losses                         (.01)     .05      (.07)     .16
  Micromill impairment              --      .16        --      .16
  Gain on sale of interests
   in AKW L.P.                      --       --        --     (.42)
                                ------   ------    ------   ------
                                  $.03    $(.12)     $.16    $(.79)
                                ======   ======    ======   ======

    The foregoing is for information purposes only and is not intended
to be a surrogate for basic or diluted earnings (loss) per share in
accordance with generally accepted accounting principles.


         KAISER ALUMINUM CORPORATION AND SUBSIDIARY COMPANIES

             SELECTED OPERATION AND FINANCIAL INFORMATION
                              (Unaudited)
         (In millions of dollars, except shipments and prices)

                           Quarter Ended        Nine Months Ended
                           September 30,          September 30,
                          ---------------      -------------------
                         2000        1999       2000        1999
                        ------      ------     ------      ------
Shipments:
 (000 tons)
  Alumina (1)
   Third Party           484.0       572.4     1,460.4     1,670.8
   Intersegment          149.8       191.4       584.1       531.0
                      --------    --------    --------    --------
    Total Alumina        633.8       763.8     2,044.5     2,201.8
                      --------    --------    --------    --------
  Primary Aluminum
   Third Party            96.3        75.4       261.8       207.3
   Intersegment           34.0        44.6       119.4       130.4
                      --------    --------    --------    --------
     Total Primary
      Aluminum           130.3       120.0       381.2       337.7
                      --------    --------    --------    --------
  Flat-Rolled
   Products               34.9        54.3       125.7       165.8
                      --------    --------    --------    --------
  Engineered
   Products               40.3        42.9       132.3       127.8
                      --------    --------    --------    --------
Average Realized
 Third Party Sales
 Price:
  Alumina (per ton)       $204        $177        $204        $173

  Primary Aluminum
   (per pound)            $.72        $.68        $.71        $.66

Net Sales:
  Bauxite and
   Alumina (1)
   Third Party
    (includes net
    sales of
    bauxite)            $106.7      $108.3      $327.7      $308.8
   Intersegment           29.0        33.7       115.3        86.3
                      --------    --------    --------    --------
    Total Bauxite &
     Alumina             135.7       142.0       443.0       395.1
                      --------    --------    --------    --------
  Primary Aluminum
   Third Party           153.6       113.5       411.3       303.1
   Intersegment           56.5        65.7       196.1       177.9
                      --------    --------    --------    --------
    Total Primary
     Aluminum            210.1       179.2       607.4       481.0
                      --------    --------    --------    --------
  Flat-Rolled
   Products              115.4       140.8       390.5       444.4
  Engineered
   Products              134.3       134.5       438.8       405.8
  Minority
   Interests              27.1        23.2        77.0        62.6
  Eliminations           (85.5)      (99.4)     (311.4)     (264.2)
                      --------    --------    --------    --------
    Total Net Sales     $537.1      $520.3    $1,645.3    $1,524.7
                      ========    ========    ========    ========
Operating Income
 (Loss): (4)(5)
  Bauxite &
   Alumina (2)            $6.3        $4.9       $36.2       $(6.4)
  Primary
   Aluminum (3)           21.3        10.0        65.4       (10.5)
  Flat-Rolled
   Products                5.6         5.8        15.9        20.7
  Engineered
   Products                7.3        12.2        33.2        29.8
  Micromill                 --        (3.2)        (.6)       (9.5)
  Eliminations             4.1         1.1         1.2         6.6
  Corporate              (14.2)      (18.8)      (44.1)      (51.0)
  Labor Settlement
   Charge (4)            (38.5)         --       (38.5)         --
  Other Non-
   Recurring
   Operating Items,
   Net (5)                10.9       (24.1)       22.5       (24.1)
                      --------    --------    --------    --------
    Total Operating
     Income (Loss)        $2.8      $(12.1)      $91.2      $(44.4)
                      ========    ========    ========    ========
Net Income (Loss)       $(16.8)     $(39.2)       $5.9      $(93.1)
                      ========    ========    ========    ========
Capital
 Expenditures           $110.7       $10.0      $196.5       $40.3
                      ========    ========    ========    ========

(1) Net sales for the quarter and nine-month periods ended September
    30, 2000, included approximately 50,000 tons and 195,000 tons,
    respectively, of alumina purchased from third parties and resold
    to certain unaffiliated customers and 54,000 tons of alumina
    purchased from third parties for the nine-month period ended
    September 30, 2000, and transferred to the Company's Primary
    aluminum business unit. There were no purchases of alumina from
    third parties during the third quarter of 2000 for the Company's
    Primary aluminum business unit. Net sales for both the quarter and
    nine-month periods ended September 30, 1999, included
    approximately 190,000 tons of alumina purchased from third parties
    and resold to certain unaffiliated customers and 60,000 tons of
    alumina purchased from third parties and transferred to the
    Company's Primary aluminum business unit.

(2) Operating income (loss) for the quarter and nine-month periods
    ended September 30, 2000, included estimated business interruption
    insurance recoveries totaling $23.8 and $89.6, respectively.
    Operating income (loss) for both the quarter and nine-month
    periods ended September 30, 1999, included estimated business
    interruption insurance recoveries totaling $22.0. Additionally,
    depreciation was suspended for the Gramercy facility, 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.

(3) Operating income (loss) for the quarter and nine-month periods
    ended September 30, 1999, included potline restart costs of $1.9
    and $11.5, respectively.

(4) The allocation of the labor settlement charges to the Company's
    business segments was as follows: Bauxite and Alumina - $2.1,
    Primary aluminum - $15.9, Flat-rolled products - $18.2; and
    Engineered products - $2.3.

(5) Results for the quarter and nine-month periods ended September 30,
    2000 and 1999, included the following non-recurring operating
    items (other than the labor settlement). The business segment to
    which the items are applicable is indicated parenthetically.

                                   Pre-tax Income (Loss)
                            ----------------------------------
                             Quarter Ended    Nine Months Ended
                              September 30,      September 30,
                             --------------   -----------------
                             2000      1999    2000      1999
                            ------    ------  ------    ------
Net gains on power
 sales (Primary
 Aluminum)                   $40.5     $ --    $56.3     $ --

Gramercy-related items:
  Incremental
   maintenance spending
   (Bauxite & Alumina)       (11.5)      --    (11.5)      --
  Insurance
   deductibles, etc.
   ($4 Bauxite &
   Alumina; $1
   Corporate)                   --     (5.0)      --     (5.0)
Impairment charges
 associated with
 product line exits:
  (Flat-Rolled
   Products)                  (9.0)      --     (9.0)      --
  (Engineered Products)       (4.0)      --     (4.7)      --
Restructuring
 initiatives:                            --                --
  (Primary Aluminum)          (3.1)      --     (3.1)      --
  (Corporate)                 (2.0)      --     (5.5)      --
Micromill impairment
 (Micromill)                    --    (19.1)      --    (19.1)
                             -----    -----    -----    -----
   Other non-recurring
    operating items, net     $10.9   $(24.1)   $22.5   $(24.1)
                             =====    =====    =====    =====


         KAISER ALUMINUM CORPORATION AND SUBSIDIARY COMPANIES

                 CONDENSED CONSOLIDATED BALANCE SHEETS
                       (In millions of dollars)

                                      September 30,     December 31,
                                          2000             1999
                                      -------------     ------------
                   Assets              (Unaudited)
Current assets (1)                        $962.6          $973.9
Investments in and advances
 to unconsolidated affiliates               73.6            96.9
Property, plant, and
 equipment - net                         1,128.1         1,053.7
Deferred income taxes                      464.6           440.0
Other assets                               679.2           634.3
                                        --------        --------
    Total                               $3,308.1        $3,198.8
                                        ========        ========

      Liabilities & Stockholders' Equity
Current liabilities (2)                   $663.2          $637.9
Long-term liabilities                      829.6           727.1
Accrued postretirement
 medical benefit obligation                668.9           678.3
Long-term debt (3)                         957.8           972.5
Minority interests                         116.7           117.7
Commitments and contingencies                 --              --
Stockholders' equity                        71.9            65.3
                                        --------        --------
    Total                               $3,308.1        $3,198.8
                                        ========        ========

(1) Includes Cash and cash equivalents of $46.5 and $21.2 at September
    30, 2000, and December 31, 1999, respectively.

(2) Includes current portion of long-term debt of $1.5 and $.3 at
    September 30, 2000, and December 31, 1999, respectively.

(3) There were no outstanding borrowings under KACC's Credit
    Agreement at September 30, 2000. Outstanding borrowings under
    the Credit Agreement at December 31, 1999 were $10.4.