Company: MT
Filing Date: 2025-08-01
Form Type: 6-K
Source: 0001243429-25-000067
Chunk: 54

Company: ArcelorMittal
Filing Date: 2025-08-01
Form: 6-K
Chunk 54
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egovina ("Bosnia"), ArcelorMittal Zenica, an integrated steel plant, and ArcelorMittal Prijedor, an iron ore mining business which supplies the Zenica plant, to Pavgord Group. The transaction is expected to close in the third quarter of 2025, subject to merger control clearance and the fulfilment of all conditions precedent. The Company classified the assets and liabilities of ArcelorMittal Zenica and ArcelorMittal Prijedor, which are part of the Europe reportable segment, as held for sale at June 30, 2025. The fair value measurement was determined using the contract price, a Level 3 fair value measurement. Accordingly, in order to decrease the carrying amount to fair value less cost to sell, the Company recognized a 205impairment loss

including 194recognized in cost of sales relating to property, plant and equipment for 143and current assets for 51and 11in income from associates, joint ventures and other investments with respect to a joint venture of ArcelorMittal Zenica. The cumulative foreign exchange loss recognized in other comprehensive income amounted to 43at June 30, 2025.

In addition, in the context of a divestment process which completed on July 28, 2025 with the signature by the Company of a sale and purchase agreement to sell ArcelorMittal's tubular products facility ArcelorMittal Tubular Products Iasi and which is still ongoing with respect to ArcelorMittal Tubular Products Roman, the carrying amount of such assets and liabilities was classified as held for sale as of June 30, 2025. Both facilities (in aggregate "AMTP") are located in Romania and are part of the Sustainable Solutions reportable segment. The cumulative foreign exchange loss recognized in other comprehensive income amounted to 1at June 30, 2025.

The table below provides the details for the entities classified as held for sale at June 30, 2025.

|                                                                      |     |        |     |     |    |      |     |     | June 30, 2025 |
|:---------------------------------------------------------------------|:----|:-------|----:|:----|---:|:-----|:----|----:|:--------------|
|                                                                      |     | Bosnia |     |     |    | AMTP |     |     | Total         |
| Current Assets:                                                      |     |        |     |     |    |      |     |     |