Company: MT
Filing Date: 2025-08-01
Form Type: 6-K
Source: 0001243429-25-000067
Chunk: 55

Company: ArcelorMittal
Filing Date: 2025-08-01
Form: 6-K
Chunk 55
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, the Company assessed the existence of any impairment indicator with respect to property, plant and equipment and goodwill across all its cash-generating units ("CGUs") and concluded that no such indicators were identified. For ArcelorMittal Kryvyi Rih ("AMKR") CGU and ArcelorMittal South Africa ("AMSA") group of cash-generating units ("GCGU"), which had lower headrooms at year-end, the Company performed sensitivity analyses to support its conclusion that no indicators of impairment were present. In the case of AMKR, scenario analysis was conducted to reflect updated assumptions regarding the timing of a return to pre-war conditions. The value-in-use calculation applied differentiated discount rates, incorporating a higher country risk premium through 2026 and reverting to a pre-war premium thereafter.

For the AMSA GCGU, where the Long Steel Business was impaired at year-end, the Company sensitized the annual impairment model using updated forecasts. This sensitivity analysis confirmed that sufficient headroom exists under the updated scenario.

NOTE 7 – EQUITY AND NON-CONTROLLING INTERESTS

Share capital The aggregate number of shares issued and fully paid up and share capital amounted to 852,809,772and 303, as of June 30, 2025 and December 31, 2024, respectively. Authorized shares Authorized share capital amounted to 395represented by 1,111,418,599ordinary shares without nominal value as of June 30, 2025 and December 31, 2024, respectively. Dividends On May 6, 2025 at the annual general meeting of shareholders, the shareholders approved the Company’s dividend of $ 0.55per share. The dividend amounted to 421and payment includes twoinstallments; the first installment of 210was paid on June 11, 2025 and the second one will be settled on December 3, 2025. During the six months ended June 30, 2025, dividend to non-controlling interests amounted to 56(of which 46paid as of June 30, 2025). Share buyback On April 1, 2025, ArcelorMittal completed the 85million shares buyback program it announced on May 5, 2023 under the

authorization given by the annual general meeting of shareholders of May 2, 2023 and continued under the April 30, 2024 annual general meeting of shareholders authorization. During the six months ended June