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AMERICAN COMMERCIAL LINES INC.
    
    Contact: Christopher A. BlackSr. Vice President, Chief Financial Officer(812) 288-1836
 FOR IMMEDIATE RELEASE
 American Commercial Lines Inc.
 AMERICAN COMMERCIAL LINES INC. ANNOUNCES FIRST QUARTER RESULTS
 Jeffersonville, Indiana (April 25, 2006) American Commercial Lines Inc. (ACL or the Company)
(NASDAQ:ACLI)




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###
 Forward-Looking Statements
 This release includes certain forward-looking statements within the meaning of the Private
Securities Litigation Reform Act of 1995. These forward-looking statements are based on
managements present expectations and beliefs about future events. As with any projection or
forecast, these statements are inherently susceptible to risks, uncertainty and changes in
circumstance. Important factors could cause actual results to differ materially from those
expressed or implied by the forward-looking statements and should be considered in evaluating the
outlook of American Commercial Lines Inc. Risks and uncertainties are detailed from time to time in
American Commercial Lines Inc.s and its subsidiaries filings with the SEC, including the Form
10-K for the year ended December 31, 2005 filed by American Commercial Lines Inc. with the SEC.
American Commercial Lines Inc. is under no obligation to, and expressly disclaims any obligation
to, update or alter its forward-looking statements, whether as a result of changes, new
information, subsequent events or otherwise.




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AMERICAN COMMERCIAL LINES INC.
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
 Quarters endedMarch 31,
    
    
    March 31,2006
    
    
    2005(Unaudited)(In thousands, except shares and per share amounts)REVENUE
    
    $
    198,359
    
    
    $
    146,322OPERATING EXPENSEMaterials, Supplies and Other
    
    
    66,334
    
    
    
    52,815Rent
    
    
    5,634
    
    
    
    5,207Labor and Fringe Benefits
    
    
    34,685
    
    
    
    32,259Fuel
    
    
    37,664
    
    
    
    26,545Depreciation and Amortization
    
    
    12,082
    
    
    
    12,279Taxes, Other Than Income Taxes
    
    
    4,537
    
    
    
    4,417Selling, General & Administrative
    
    
    16,321
    
    
    
    12,440Total Operating Expenses
    
    
    177,257
    
    
    
    145,962OPERATING INCOME
    
    
    21,102
    
    
    
    360OTHER EXPENSE (INCOME)Interest Expense
    
    
    4,776
    
    
    
    10,362Other, Net
    
    
    (1,707
    )
    
    
    (1,308
    )Total Other Expenses
    
    
    3,069
    
    
    
    9,054INCOME (LOSS) BEFORE INCOME TAXES
    
    
    18,033
    
    
    
    (8,694
    )INCOME TAXES (BENEFIT)
    
    
    6,885
    
    
    
    (2,366
    )NET INCOME (LOSS)
    
    $
    11,148
    
    
    $
    (6,328
    )WEIGHTED AVERAGE SHARES OUTSTANDING:BASIC
    
    
    30,234,894
    
    
    NADILUTED
    
    
    31,251,598
    
    
    NAEARNINGS PER SHARE:BASIC
    
    $
    0.37
    
    
    NADILUTED
    
    $
    0.36
    
    
    NA




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AMERICAN COMMERCIAL LINES INC.
CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
 March 31,
    
    
    December 31,2006
    
    
    2005(Unaudited)(In thousands, except shares and per share amounts)ASSETSCURRENT ASSETSCash and Cash Equivalents
    
    $
    10,853
    
    
    $
    13,959Accounts Receivable, Net
    
    
    91,911
    
    
    
    96,526Materials and Supplies
    
    
    48,534
    
    
    
    44,976Deferred Tax Asset
    
    
    2,913
    
    
    
    4,644Other Current Assets
    
    
    21,717
    
    
    
    16,787Total Current Assets
    
    
    175,928
    
    
    
    176,892PROPERTIES-NET
    
    
    438,508
    
    
    
    425,741INVESTMENT IN EQUITY INVESTEES
    
    
    5,157
    
    
    
    5,532OTHER ASSETS
    
    
    14,357
    
    
    
    15,119Total Assets
    
    $
    633,950
    
    
    $
    623,284LIABILITIESCURRENT LIABILITIESAccounts Payable
    
    $
    27,464
    
    
    $
    47,517Accrued Payroll and Fringe Benefits
    
    
    17,675
    
    
    
    22,303Deferred Revenue
    
    
    18,063
    
    
    
    16,631Accrued Claims and Insurance Premiums
    
    
    12,606
    
    
    
    13,361Accrued Interest
    
    
    2,122
    
    
    
    5,179Accrued Reorganization Claims Settlements
    
    
    1,414
    
    
    
    2,724Other Liabilities
    
    
    32,539
    
    
    
    22,973Total Current Liabilities
    
    
    111,883
    
    
    
    130,688LONG TERM DEBT
    
    
    215,700
    
    
    
    200,000PENSION LIABILITY
    
    
    18,526
    
    
    
    17,867DEFERRED TAX LIABILITY
    
    
    6,274
    
    
    
    4,644OTHER LONG TERM LIABILITIES
    
    
    15,698
    
    
    
    16,384Total Liabilities
    
    
    368,081
    
    
    
    369,583STOCKHOLDERS EQUITYCommon stock; authorized 125,000,000 shares at $.01 par value;
30,675,217 shares issued and outstanding as of March 31, 2006
    
    
    307
    
    
    
    307Treasury Stock; 76,499 shares as of March 31, 2006
    
    
    (2,659
    )
    
    
    Other Capital
    
    
    251,114
    
    
    
    247,435Retained Earnings
    
    
    22,961
    
    
    
    11,813Accumulated Other Comprehensive Loss
    
    
    (5,854
    )
    
    
    (5,854
    )Total Stockholders Equity
    
    
    265,869
    
    
    
    253,701Total Liabilities and Stockholders Equity
    
    $
    633,950
    
    
    $
    623,284




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AMERICAN COMMERCIAL LINES INC.
NET INCOME TO EBITDA RECONCILIATION
 Quarters endedMarch 31,
    
    
    March 31,2006
    
    
    2005(Unaudited)(Dollars in thousands)CONSOLIDATED NET INCOME (LOSS)
    
    $
    11,148
    
    
    $
    (6,328
    )Interest Income
    
    
    (149
    )
    
    
    (242
    )Interest Expense
    
    
    4,776
    
    
    
    10,362Depreciation and Amortization
    
    
    12,082
    
    
    
    12,279Taxes
    
    
    6,885
    
    
    
    (2,366
    )CONSOLIDATED EBITDA
    
    $
    34,742
    
    
    $
    13,705DOMESTIC TRANSPORTATION NET INCOME (LOSS)
    
    $
    10,282
    
    
    $
    (3,574
    )Interest Income
    
    
    (14
    )
    
    
    (115
    )Interest Expense
    
    
    4,776
    
    
    
    10,362Depreciation and Amortization
    
    
    10,846
    
    
    
    11,089Taxes
    
    
    8,042
    
    
    
    (2,529
    )DOMESTIC TRANSPORTATION EBITDA
    
    $
    33,932
    
    
    $
    15,233MANUFACTURING NET INCOME (LOSS)
    
    $
    7,016
    
    
    $
    (331
    )Interest Income
    
    
    
    
    
    
    Interest Expense
    
    
    
    
    
    
    Depreciation and Amortization
    
    
    439
    
    
    
    438Taxes
    
    
    
    
    
    
    MANUFACTURING EBITDA TOTAL
    
    
    7,455
    
    
    
    107Intersegment Profit
    
    
    (4,647
    )
    
    
    MANUFACTURING EBITDA EXTERNAL
    
    $
    2,808
    
    
    $
    107INTERNATIONAL TRANSPORTATION NET LOSS
    
    $
    (1,702
    )
    
    $
    (2,646
    )Interest Income
    
    
    (136
    )
    
    
    (127
    )Interest Expense
    
    
    
    
    
    
    Depreciation and Amortization
    
    
    442
    
    
    
    409Taxes
    
    
    (1,157
    )
    
    
    163INTERNATIONAL TRANSPORTATION EBITDA
    
    $
    (2,553
    )
    
    $
    (2,201
    )