Published: 2025-10-29 09:30:05 EET
UPM-Kymmene - Interim report (Q1 and Q3)

UPM Interim Report Q3 2025: UPM business portfolio delivered resilient performance in weak markets

UPM-Kymmene CorporationStock Exchange Release (Interim Report)October 29, 2025
at 9:30 EET

UPM Interim Report Q3 2025: UPM business portfolio delivered resilient
performance in weak markets

Q3 2025 highlights

  · Sales totaled €2,298 million (2,521 million in Q3 2024)
  · Comparable EBIT decreased by 47% to €153 million, 6.7% of sales (291
million, 11.5%)
  · Operating cash flow was €218 million (242 million)
  · UPM initiated a strategic review of UPM Plywood to assess options for
maximizing the long-term potential of the business
  · UPM signed a strategic partnership with Versowood to strengthen pulp wood
supply in the tight Finnish markets
  · UPM Adhesive Materials announced plans to discontinue production in Nancy,
France, and investments to grow in the U.S., Malaysia and Vietnam
  · UPM decided to end paper production at UPM Kaukas paper mill, Finland, by
the end of 2025 and sold the earlier closed Plattling paper mill site, Germany
in October
  · The first core process of the Leuna biorefinery was started successfully,
achieving stability and industrial-scale production
  · UPM received a Platinum rating from EcoVadis, placing the company in the top
1% globally for sustainability performance

Q1-Q3 2025 highlights

  · Sales totaled €7,344 million (7,707 million in Q1-Q3 2024)
  · Comparable EBIT decreased by 30% to €566 million, 7.7 % of sales (806
million, 10.5 %)
  · Operating cash flow was €685 million (782 million)
  · Net debt was €3,218 million at the end of September (2,804 million)
  · UPM commenced a share buy-back program and repurchased 6 million shares for
a total of approximately €160 million
  · UPM Communication Papers announced plans to permanently close the UPM
Ettringen paper mill in Germany, and streamline its structure
  · UPM discontinued the development of the potential refinery in Rotterdam to
sharpen the focus in biofuels growth strategy
  · UPM was recognized among the top sustainability performers by CDP and S&P
Global and was listed as the only forest and paper industry company in the Dow
Jones Global and European Sustainability Indices for the years 2024-2025

Key figures

              Q3/2025  Q3/2024  Q2/2025  Q1-Q3/2  Q1-Q3/2  Q1-Q4/2024
                                         025      024
Sales, €      2,298    2,521    2,400    7,344    7,707    10,339
million
Comparable    251      450      257      929      1,298    1,734
EBITDA, €
million
% of sales    10.9     17.9     10.7     12.7     16.8     16.8
Operating     55       305      107      359      709      604
profit
(loss),
€ million
Comparable    153      291      126      566      806      1,224
EBIT, €
million
% of sales    6.7      11.5     5.2      7.7      10.5     11.8
Profit        26       271      85       284      631      500
(loss)
before
tax, €
million
Comparable    125      257      105      492      731      1,123
profit
before
tax, €
million
Profit        18       246      71       233      558      463
(loss) for
the
period, €
million
Comparable    103      236      89       415      625      953
profit for
the period,
€ million
Earnings per  0.03     0.44     0.13     0.42     1.00     0.82
share
(EPS), €
Comparable    0.19     0.42     0.17     0.77     1.13     1.74
EPS, €
Return on     0.7      8.9      2.7      2.8      6.6      4.0
equity
(ROE),
%
Comparable    4.0      8.5      3.4      5.0      7.3      8.3
ROE, %
Return on     1.6      8.3      3.2      3.4      6.5      4.1
capital
employed
(ROCE), %
Comparable    4.3      7.9      3.7      5.2      7.3      8.2
ROCE, %
Operating     218      242      179      685      782      1,352
cash flow, €
million
Operating     0.41     0.45     0.34     1.30     1.47     2.54
cash flow
per
share, €
Equity per    19.07    20.25    18.96    19.07    20.25    20.89
share at the
end of
period, €
Capital       14,292   15,072   14,394   14,292   15,072   15,452
employed at
the
end of
period, €
million
Net debt at   3,218    2,804    3,310    3,218    2,804    2,869
the end of
period, €
million
Net debt to   2.36     1.59     2.12     2.36     1.59     1.66
EBITDA (last
12 months)
Personnel at  15,642   16,245   16,307   15,642   16,245   15,827
the end of
period

UPM presents certain measures of performance, financial position and cash flows,
which are alternative performance measures in accordance with the guidance
issued by the European Securities and Markets Authority (ESMA). The definitions
of alternative performance measures are presented in » UPM Annual Report
2024 (https://www.upm.com/siteassets/asset/investors/2024/upm-annual-report
-2024.pdf)

Massimo Reynaudo, President and CEO, comments on the results:

“The third quarter brought some temporary clarity to the terms of international
trade, but consumer demand stayed subdued and uncertainty remains. During the
quarter, we continued to take decisive actions to further strengthen our
competitiveness. Our focus is on improving performance, cash flow and the
strength of our balance sheet.

Our businesses in advanced materials and decarbonization solutions improved
their third quarter performance compared to the previous year. However, fibres
and communication paper businesses were impacted by the unusual volatility in
the operating environment, which affected UPM's results negatively.

In Q3 our sales were €2,298 million, lower than in the comparison quarters.
Comparable EBIT was €153 million, up 22% compared to the previous quarter but
down 47% compared to last year's corresponding period. Operating cash flow was
€218 million. At the end of the quarter, our financial position was solid, with
a net debt to EBITDA ratio of 2.36.

In UPM Fibres, the low pulp prices resulted in significantly lower EBIT compared
to last year. Despite the low cycle market prices, our competitive pulp platform
in South America performed well and continued to improve its efficiency. In Q3,
Fibres South generated comparable EBIT of €80 million, with an EBIT margin of
22%. After this first full year at nominal capacity for UPM Paso de los Toros
and the competitive outbound logistics by rail, improvements will continue. By
2027, the expanded plantation areas will increasingly reach harvesting maturity,
enabling us to optimize the wood sourcing and inbound logistics further.
Simultaneously, we continue to plan for capex-efficient debottlenecking to
unlock further potential of the platform.

In Finland, Fibres North reported a comparable EBIT loss of €37 million, of
which the impact of the extended shutdown and maintenance at the Kaukas pulp
mill accounted for approximately €30 million. Wood costs reached their highest
levels, even though wood market prices started to show the first signs of
decline. We continue to take decisive measures to adjust the Finnish pulp
operations to the market situation. The announced long-term strategic
partnership with Versowood, the largest private producer and processor of sawn
timber in Finland, will strengthen our supply of pulpwood and improve the cost
efficiency of our wood sourcing in the tight Finnish markets.

Given the significance of the UPM Fibres business and the distinct
characteristics of its Fibres South and Fibres North parts, we will provide
additional financial information for these two parts of the UPM Fibres reporting
segment starting in Q1 2026.

In advanced materials, UPM Adhesive Materials and UPM Specialty Papers
demonstrated resilience once again, improving their performance from last year
despite the visible effects of global trade tariffs on consumer confidence and
demand. UPM Adhesive Materials continued to implement its growth strategy by
investing in the U.S., Malaysia and Vietnam. In addition, the business announced
plans to discontinue production in Nancy, France in order to increase production
efficiency further.

UPM Plywood reported solid results. In September, we announced the strategic
review of the business to assess options for maximizing the long-term potential
in an evolving market environment. The aim is to determine the best path forward
for the plywood business, while also benefiting the value creation for UPM's
shareholders.

UPM Communication Papers faced weak demand and was affected by export tariffs.
The business decided to permanently cease paper production at the UPM Kaukas
mill by the end of the year. The closed Plattling paper mill site was sold in
October to a local logistics company, and the sale will positively impact the Q4
cashflow.

In decarbonization solutions, UPM Energy had a good third quarter, with market
prices recovering amid solid power consumption in Finland and the Nordics.
Optimization of power production in the volatile price environment yielded good
results.

UPM Biofuels produced good volumes and the renewable fuel market prices
continued recovering. The EU level renewable energy directive (RED III) is
expected to support demand and valuation for advanced renewable fuels, pending
implementation at the national level legislation.

In Leuna, Germany, the start-up of our groundbreaking biochemicals refinery
proceeded. In the first core process, the hydrothermal breakdown of wood into
sugar and lignin, we have successfully achieved stability and production levels
on an industrial scale. Production and sales of the first commercial products,
industrial sugars and lignin-based products are expected to start by the end of
the year, and glycol production and sales in the first half of 2026.

Across our businesses, the market environment during the third quarter proved to
be challenging. Although uncertainties in trade, currencies and geopolitics
continue in the near term, we are determined to stay competitive and pave way
for future growth through targeted investments and the pioneering entry in the
new biochemicals business. In these efforts, I want to acknowledge the
dedication of our teams and the continued trust of our customers."

Profit guidance

UPM's comparable EBIT in H2 2025 is expected to be approximately in the range of
€425-650 million (€413 million in H1 2025, and €709 million in H2 2024).

Outlook

The continued significant uncertainties in geopolitics and global trade
relations may impact the development of UPM's product deliveries, sales prices,
various input cost factors and currency exchange rates.

In H2 2025, compared with H1 2025, UPM's performance is expected to benefit from
lower variable costs, including the timing of the annual energy refunds in Q4,
and potentially from moderate fair value change of forest assets in Q4.
Performance is expected to be resilient in the advanced materials businesses.
Pulp prices have started the second half of the year at a lower level than the
realized prices during the first half of the year.

In H2 2025, compared with H2 2024, UPM's performance is expected to be held back
by lower sales margins for pulp, lower deliveries of communication papers, and
higher maintenance activity. Performance is expected to improve in the advanced
materials businesses.

The U.S. dollar has been weaker in H2 2025 than during the comparison periods.

Sensitivity to pulp and electricity prices

UPM's comparable EBIT is sensitive to pulp and electricity prices. The figures
below represent group earnings sensitivities on annual level.

UPM is a large producer and consumer of chemical pulp. A €50/tonne change in
average pulp price would impact annual comparable EBIT by approximately €170
million (net impact: assuming no correlation between pulp and paper prices) to
approximately €270 million (gross impact: assuming paper pricing would match
changes in pulp costs).

UPM is a large producer and consumer of electricity in Finland and separately
hedges part of its electricity sales and purchases. Based on UPM's estimated
unhedged net electricity sales position in Finland in 2025, a €10/MWh change in
average electricity market price in Finland would impact annual comparable EBIT
by approximately €30 million.

Foreign exchange exposure

Fluctuations in monetary policies and economic conditions can significantly
impact the value of various currencies, which in turn may affect UPM.
Additionally, the escalation of global trade tensions could influence currency
exchange rates. These currency fluctuations could impact UPM's cash flow,
earnings, or balance sheet, and may also affect the relative competitiveness
between different currency regions.

The group's policy is to hedge an average of 50% of its estimated net currency
cash flows on a rolling basis over the next 12-month period. At the end of Q3
2025, UPM's estimated net currency cash flows for the next 12 months totaled
approximately €1.5 billion. USD was the largest exposure at approximately €1.2
billion, followed by UYU, GBP and CNY. In addition, the earnings of UPM's
foreign subsidiaries are translated to euros in reporting. UPM has significant
foreign subsidiaries in Uruguay, the U.S. and China. Foreign exchange risks are
discussed in UPM's Annual Report 2024 on pages 305-306.

Invitation to UPM's webcast on Q3 2025 Interim Report

A webcast and a conference call for analysts and investors will begin at 13:15
EET. The Interim Report will be presented in English by President and CEO
Massimo Reynaudo and CFO Tapio Korpeinen. Participants can follow the webcast
online via this link (https://upm.events.inderes.com/q3-2025).

Participants wishing to ask questions after the presentation must register for
the conference call. To participate in the conference call, please register
here (https://events.inderes.com/upm/q3-2025/dial-in). After registering, you
will be provided with telephone numbers, a user ID and a conference ID to access
the call. To ask a question, press *5 on your telephone keypad to join the
queue.

The webcast will be available at www.upm.com for 12 months after the call.

*

It should be noted that certain statements herein, which are not historical
facts, including, without limitation, those regarding expectations for market
growth and developments; expectations for growth and profitability; and
statements preceded by "believes", "expects", "anticipates", "foresees", or
similar expressions, are forward-looking statements. Since these statements are
based on current plans, estimates and projections, they involve risks and
uncertainties which may cause actual results to materially differ from those
expressed in such forward-looking statements. Such factors include, but are not
limited to: (1) operating factors such as continued success of manufacturing
activities and the achievement of efficiencies therein including the
availability and cost of production inputs, continued success of product
development, acceptance of new products or services by the Group's targeted
customers, success of the existing and future collaboration arrangements,
changes in business strategy or development plans or targets, changes in the
degree of protection created by the Group's patents and other intellectual
property rights, the availability of capital on acceptable terms; (2) industry
conditions, such as strength of product demand, intensity of competition,
prevailing and future global market prices for the Group's products and the
pricing pressures thereto, financial condition of the customers and the
competitors of the Group, the potential introduction of competing products and
technologies by competitors; and (3) general economic conditions, such as rates
of economic growth in the Group's principal geographic markets or fluctuations
in exchange and interest rates. The main earnings sensitivities and the group's
cost structure are presented on pages 271-272 of the Annual Report 2024. Risks
and opportunities are discussed on pages 33-35, and risks and risk management
are presented on pages 120-124.

UPM, Media relations
Mon-Fri 9:00-16:00 EET
tel. +358 40 588 3284
media@upm.com

UPM
UPM is a material solutions company, renewing products and entire value chains
with an extensive portfolio of renewable fibres, advanced materials,
decarbonization solutions, and communication papers. Our performance in
sustainability has been recognized by third parties, including EcoVadis and the
Dow Jones Sustainability Indices. We operate globally and employ approximately
15,800 people worldwide, with annual sales of approximately €10.3 billion. Our
shares are listed on Nasdaq Helsinki Ltd.

UPM - we renew the everyday
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