Company: MT
Filing Date: 2025-08-01
Form Type: 6-K
Source: 0001243429-25-000067
Chunk: 53

Company: ArcelorMittal
Filing Date: 2025-08-01
Form: 6-K
Chunk 53
---
ittal's interest increased from 40% to 54.7% and a 155total consideration ( 84cash outflow net of cash acquired of 62and outstanding loan of 9) for the acquisition of the remaining 45.3% interest providing control. Net settlement of preexisting relationships amounted to 52. The Company remeasured its previously held equity interest in Tuper at its acquisition-date fair value and recognized the resulting 25gain in income from joint ventures, associates and other investments. The acquisition-date fair value of identifiable assets and liabilities has been measured on a provisional basis at June 30, 2025. The Company intends to complete such measurement during the second half of 2025. Tuper is part of the Brazil reportable segment. Current assets include 55trade receivables. Revenue and net income since acquisition date were 57and 5, respectively. On July 25, 2025, ArcelorMittal signed a share purchase agreement to acquire a 89.69% interest in Tekno S.A. - Indústria e Comércio, a pioneer in the implementation of coil coating in Brazil. The Company will carry out a public tender offer for the remaining shares upon closing of the transaction, which is subject to certain conditions precedent including approval by the Brazilian antitrust authority (CADE). Revenue and net income attributable to the equity holders of the parent of the Company for six months ended June 30, 2025 were 33,270and 2,744, respectively, as though ArcelorMittal had completed the Calvert, AMTBA and Tuper acquisitions as of January 1, 2025.

| 38 |     | Interim Financial Statements |

Notes to the interim condensed consolidated financial statements for the six months ended June 30, 2025 (in millions of U.S. dollar, except share and per share data)

The table below summarizes the provisional acquisition-date carrying value of identifiable assets and liabilities assumed during the six months ended June 30, 2025 for Calvert, AMTBA and Tuper.

|                                                     |     | Calvert |        |     |     | AMTBA | Tuper |     |
| Current assets                                      |     |         |  1,985 |     | 104 |       |       |  97 |
| Property, plant and equipment                       |     |         |  2,727 |     | 241 |       |       |  64 |
| Intangible