Company: MT
Filing Date: 2025-08-01
Form Type: 6-K
Source: 0001243429-25-000067
Chunk: 49

Company: ArcelorMittal
Filing Date: 2025-08-01
Form: 6-K
Chunk 49
---
,686 |                           |
| Reclassification of the period-end cash and cash equivalents to assets held for sale                                                                       |     |    -29 |      |     |      — |                           |
| At the end of the period                                                                                                                                   |     |  5,358 |      |     |  5,838 |                           |

<div align='center'>The accompanying notes are an integral part of these interim condensed consolidated financial statements.</div>

| 36 |     | 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)

NOTE 1 – BASIS OF PRESENTATION AND ACCOUNTING POLICIES

Preparation of the interim condensed consolidated financial statements The interim condensed consolidated financial statements of ArcelorMittal and its Subsidiaries ("ArcelorMittal" or the "Company") as of June 30, 2025 and for the six months then ended (the "Interim Financial Statements") have been prepared in accordance with International Accounting Standard ("IAS") 34, "Interim Financial Reporting". They should be read in conjunction with the consolidated financial statements and the notes thereto in the Company’s Annual Report for the year ended December 31, 2024, which have been prepared in accordance with International Financial Reporting Standards ("IFRS") as issued by the International Accounting Standards Board ("IASB"). The Interim Financial Statements are unaudited and were authorized for issuance on August 1, 2025 by the Company’s Board of Directors. Material accounting policies The Interim Financial Statements have been prepared on a historical cost basis, except for investments in equity instruments and trade receivables at fair value through other comprehensive income ("FVOCI"), financial assets at fair value through profit or loss ("FVTPL"), derivative financial instruments and biological assets, which are measured at fair value less cost to sell. In addition, assets and liabilities held for sale are measured at the lower of carrying amount and fair value less cost to sell and inventories are measured at the lower of net realizable value or cost. The Company also applies hyperinflationary accounting for the tinancial statements of its

Venezuelan and Argentinian operations. Unless specifically described hereafter, the accounting policies used to prepare the Interim Financial Statements are the policies described in the consolidated financial statements for the year ended December 31, 2024. On January 1, 2025