- Net income rose to $17.4 million, before $20.2 million of timberland gains and $4.3 million of restructuring charges (special items) on a net of tax basis, in the first quarter of 2006 versus $14.5 million before special items in the same quarter last year. Net income based on accounting principles generally accepted in the United States (GAAP) was $33.4 million in the current quarter compared to $15.1 million in the first quarter of 2005. DELAWARE, Ohio, March 1 /PRNewswire-FirstCall/ -- Greif, Inc. (NYSE: GEF; GEF.B), a global leader in industrial packaging with niche businesses in containerboard, corrugated packaging and timber, today announced results for its first quarter of 2006, which ended on Jan. 31, 2006. Michael J. Gasser, Chairman and Chief Executive Officer, commented, "We are pleased with our first quarter performance, especially given the challenging market conditions. Solid improvement in operating profit for Industrial Packaging & Services was partially offset by lower anticipated results in Paper, Packaging & Services. Benefits from the Greif Business System mitigated the adverse impact of higher energy and transportation costs during the quarter. We believe fundamentals in our markets are improving. As these positive developments are fully realized, Greif will be positioned for a successful 2006 fiscal year." GAAP to Non-GAAP Reconciliation A reconciliation of the differences between all non-GAAP financial measures discussed in this release with the most directly comparable GAAP financial measures is included in the financial schedules that are a part of this release. Consolidated Results Net Sales Reported net sales were $582.3 million in the first quarter of 2006 compared to $582.6 million in the first quarter of 2005. Positive comparisons in the Industrial Packaging & Services ($0.7 million) and Timber segments ($0.2 million) were offset by a decline in the Paper, Packaging & Services segment ($1.2 million). Net sales changes for each of the Company's business segments are discussed in more detail below. Net sales increased 5 percent, excluding the impact of foreign currency translation, from the same quarter last year. This increase is evenly split between overall improvement in selling prices and volumes. Gross Profit Gross profit was $89.7 million, or 15.4 percent of net sales, in the first quarter of 2006 versus $88.7 million, or 15.2 percent of net sales, in the first quarter of 2005. Raw material costs were generally lower for steel, containerboard and old corrugated containers (OCC) and higher for resin. The overall benefits to the gross profit margin related to raw material costs and the Greif Business System were significantly offset by higher energy and transportation costs compared to the same quarter of 2005. Selling, General & Administrative (SG&A) Expenses SG&A expenses were $59.5 million, or 10.2 percent of net sales, in the first quarter of 2006 compared to $59.7 million, or 10.3 percent of net sales, in the first quarter of 2005. Management continues to focus on the Company's controllable costs. Operating Profit Operating profit before special items was $31.9 million in the first quarter of 2006 compared with $31.3 million in the first quarter of 2005. The increase in the Industrial Packaging & Services segment ($6.6 million) was partially offset by a decline in the Paper, Packaging & Services ($5.3 million) and Timber segments ($0.6 million). There were $5.5 million and $7.2 million of restructuring charges and $31.6 million and $8.1 million of timberland gains during the first quarter of 2006 and 2005, respectively. GAAP operating profit was $58.0 million in the first quarter of 2006 compared with GAAP operating profit of $32.2 million in the first quarter of 2005. Net Income and Diluted Earnings Per Share Net income before special items was $17.4 million in the first quarter of 2006 compared to $14.5 million in the first quarter of 2005. Diluted earnings per share before special items were $0.60 versus $0.50 per Class A share and $0.90 versus $0.76 per Class B share in the first quarter of 2006 and 2005, respectively. The Company had GAAP net income of $33.4 million, or $1.13 per diluted Class A share and $1.73 per diluted Class B share, in the first quarter of 2006 versus net income of $15.1 million, or $0.52 per diluted Class A share and $0.79 per diluted Class B share, in the first quarter of 2005. Business Group Results Industrial Packaging & Services The Industrial Packaging & Services segment offers a comprehensive line of industrial packaging products, such as steel, fibre and plastic drums, intermediate bulk containers, closure systems for industrial packaging products and polycarbonate water bottles throughout the world. The key factors influencing profitability in the Industrial Packaging & Services segment are: - Selling prices and sales volumes; - Raw material costs, especially steel, resin and containerboard; - Benefits from the Greif Business System; - Restructuring charges; and - Impact of foreign currency translation. In this segment, net sales were $429.7 million in the first quarter of 2006 compared to $429.0 million in the first quarter of 2005. Net sales rose 6 percent excluding the impact of foreign currency translation. The improvement in net sales was primarily due to the increased volume of plastic and fibre drum sales, which benefited from two tuck-in acquisitions in the fourth quarter of 2005, as well as organic growth in plastic drums. In addition, plastic drum selling prices increased in response to higher resin costs. The improvement in sales resulting from plastic and fibre drum volumes and plastic drum selling prices was partially offset by lower steel drum selling prices and volumes. Operating profit before restructuring charges rose to $24.2 million in the first quarter of 2006 from $17.7 million in the first quarter of 2005. Restructuring charges were $4.2 million in the first quarter of 2006 compared with $6.8 million a year ago. The Industrial Packaging & Services segment's gross profit margin improved to 16.7 percent in the first quarter of 2006 from 14.7 percent in the first quarter of 2005. This improvement was due to lower raw material costs, especially steel, and the Greif Business System. GAAP operating profit was $20.0 million in the first quarter of 2006 compared with $10.9 million in the first quarter of 2005. Paper, Packaging & Services The Paper, Packaging & Services segment sells containerboard, corrugated sheets and other corrugated products and multiwall bags in North America. The key factors influencing profitability in the Paper, Packaging & Services segment are: - Selling prices and sales volumes; - Raw material costs, especially OCC; - Energy and transportation costs; - Benefits from the Greif Business System; and - Restructuring charges. In this segment, net sales were $147.0 million in the first quarter of 2006 compared to $148.2 million last year due to lower selling prices of containerboard, substantially offset by improved sales volumes of containerboard and corrugated sheets. Operating profit before restructuring charges was $4.3 million in the first quarter of 2006 compared to $9.6 million in the first quarter of 2005. Restructuring charges were $1.2 million in the first quarter of 2006 versus $0.4 million a year ago. The decrease in operating profit was primarily due to significantly higher energy and transportation costs ($4.7 million) and lower selling prices for containerboard as compared to the first quarter of 2005. GAAP operating profit was $3.0 million in the first quarter of 2006 compared to $9.2 million in the first quarter of 2005. Timber The Timber segment consists of approximately 255,700 acres of timber properties in southeastern United States, which are actively harvested and regenerated, and approximately 37,000 acres in Canada. The key factors influencing profitability in the Timber segment are: - Planned level of timber sales; and - Gains on sale of timberland. Net sales were $5.6 million in the first quarter of 2006 compared to $5.3 million in the first quarter of 2005. Operating profit before special items was $3.4 million (including $0.7 million resulting from the sale of development property in Canada) in the first quarter of 2006 compared to $4.0 million in the first quarter of 2005. Special items included insignificant restructuring charges in both periods and timberland gains of $31.6 million in the first quarter of 2006 and $8.1 million in the first quarter of 2005. GAAP operating profit was $34.9 million in the first quarter of 2006 compared to $12.1 million in the first quarter of 2005. The Company completed the second phase of its previously reported $90 million sale of timberland, timber and associated assets in the first quarter of 2006. In this phase, the Company sold 15,300 acres of timberland holdings in Florida for $29.3 million, resulting in a gain of $27.4 million. The final phase of this transaction, approximately $10 million, is expected to occur later in fiscal 2006. Greif Business System Update The Greif Business System generates productivity improvements and achieves permanent cost reductions. The opportunities continue to include, but are not limited to, improved labor productivity, material yield and other manufacturing efficiencies, coupled with further footprint rationalization. Annualized benefits of approximately $125 million were achieved through the end of fiscal 2005. In addition, the Company has launched a strategic sourcing initiative to more effectively leverage its global spend and lay the foundation for a world-class sourcing and supply chain capability. The Company expects incremental benefits of approximately $30 million, primarily from the strategic sourcing initiative, during fiscal 2006. Restructuring Charges The Company had $5.5 million of restructuring charges during the first quarter of 2006. These charges were primarily the result of closing two industrial packaging operating locations in the United Kingdom and a corrugated container location in the United States. In addition, severance costs were incurred due to the elimination of certain administrative positions. Financing Arrangements Net debt outstanding was $370.2 million at Jan. 31, 2006 compared to $325.2 million at Oct. 31, 2005 and $430.0 million at Jan. 31, 2005. Net debt is long-term debt plus short-term borrowings less cash and cash equivalents. Net debt is higher than at fiscal year-end primarily due to the seasonality of the Company's business, coupled with changes in working capital and the net impact of property, plant and equipment transactions. GAAP long-term debt was $457.4 million at Jan. 31, 2006 compared to $430.4 million at Oct. 31, 2005 and $477.1 million at Jan. 31, 2005. Interest expense was $9.7 million and $10.1 million in the first quarter of 2006 and 2005, respectively. Lower average debt outstanding was partially offset by higher interest rates during the first quarter of 2006 compared to the first quarter of 2005. Capital Expenditures Capital expenditures were $12.6 million, excluding timberland purchases of $35.5 million, in the first quarter of 2006 compared with capital expenditures of $8.7 million during the first quarter of 2005. There were no timberland purchases in the first quarter of 2005. For fiscal 2006, capital expenditures are expected to be approximately $75 million, excluding timberland purchases, which would be approximately $25 million below the Company's anticipated depreciation expense of approximately $100 million. Stock Repurchases and Dividends During the first quarter of 2006, the Company repurchased 50,000 shares of Class A Common Stock pursuant to its stock repurchase program. The Board of Directors authorized the Company to purchase up to two million shares of the Company's Class A or Class B Common Stock or any combination thereof. As of Jan. 31, 2006, the Company had repurchased 1,027,224 shares, including 626,476 shares of Class A Common Stock and 400,748 shares of Class B Common Stock, under this program. The total cost of the shares repurchased since 1999, when this program commenced, through Jan. 31, 2006 was $37.9 million. The Company paid $6.8 million of dividends to its Class A and Class B stockholders in the first quarter of 2006 compared to $4.5 million for the same period last year. This represents an increase of approximately 50 percent per share for both classes of the Company's common stock compared to the first quarter of 2005. Company Outlook Industry fundamentals are expected to continue to improve throughout fiscal 2006. There have been encouraging signs recently in the containerboard market following a period of declining prices most of the past year. It is anticipated that pressures related to higher energy and transportation costs in our businesses will be more than offset by additional savings from the Greif Business System. Earnings guidance before special items is being increased by $0.10 to $3.55 to $3.65 per Class A share for fiscal 2006, which is 9 percent to 12 percent above the Company's fiscal 2005 earnings per Class A share. Conference Call The Company will host a conference call to discuss its first quarter of 2006 results on March 2, 2006, at 10 a.m. EST. To participate, domestic callers should call (800) 257-3401 and ask for the Greif conference call. The number for international callers is +1 303 205 0033. Phone lines will open at 9:50 a.m. EST. The conference call will also be available through a live webcast, including slides, which can be accessed at http://www.greif.com/. A replay of the conference call will be available on the Company's Web site approximately one hour following the call. About Greif Greif is a world leader in industrial packaging products and services. The Company provides extensive expertise in steel, plastic, fibre, corrugated and multiwall containers for a wide range of industries. Greif also produces containerboard and manages timber properties in the United States. Greif is strategically positioned in more than 40 countries to serve multinational as well as regional customers. Additional information is on the Company's Web site at http://www.greif.com/. Forward-Looking Statements All statements other than statements of historical facts included in this news release, including, without limitation, statements regarding the Company's future financial position, business strategy, budgets, projected costs, goals and plans and objectives of management for future operations, are forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. Forward-looking statements generally can be identified by the use of forward-looking terminology such as "may," "will," "expect," "intend," "estimate," "anticipate," "project," "believe," "continue" or "target" or the negative thereof or variations thereon or similar terminology. All forward-looking statements made in this news release are based on information currently available to management. Although the Company believes that the expectations reflected in forward-looking statements have a reasonable basis, the Company can give no assurance that these expectations will prove to be correct. Forward-looking statements are subject to risks and uncertainties that could cause actual events or results to differ materially from those expressed in or implied by the statements. Such risks and uncertainties that might cause a difference include, but are not limited to: general economic or business conditions, including a prolonged or substantial economic downturn; changing trends and demands in the industries in which the Company competes, including industry over-capacity; industry competition; the continuing consolidation of the Company's customer base for its industrial packaging, containerboard and corrugated products; political instability in those foreign countries where the Company manufactures and sells its products; foreign currency fluctuations and devaluations; availability and costs of raw materials for the manufacture of the Company's products, particularly steel, resin and old corrugated containers; price fluctuations in energy costs; costs associated with litigation or claims against the Company pertaining to environmental, safety and health, product liability and other matters; work stoppages and other labor relations matters; property loss resulting from wars, acts of terrorism or natural disasters; the Company's ability to integrate its newly acquired operations effectively with its existing business; the Company's ability to achieve improved operating efficiencies and capabilities; the frequency and volume of sales of the Company's timber and timberland; and the deviation of actual results from the estimates and/or assumptions used by the Company in the application of its significant accounting policies. These and other risks and uncertainties that could materially affect the Company's consolidated financial results are further discussed in its filings with the Securities and Exchange Commission, including its Form 10-K for the year ended Oct. 31, 2005. The Company assumes no obligation to update any forward-looking statements. GREIF, INC. AND SUBSIDIARY COMPANIES CONSOLIDATED STATEMENTS OF INCOME UNAUDITED (Dollars in thousands, except per share amounts) Quarter ended January 31, 2006 2005 Net sales $582,316 $582,564 Cost of products sold 492,644 493,838 Gross profit 89,672 88,726 Selling, general and administrative expenses 59,454 59,721 Restructuring charges 5,468 7,186 Gain on sale of assets 33,211 10,344 Operating profit 57,961 32,163 Interest expense, net 9,701 10,093 Other income (expense), net 46 (969) Income before income tax expense 48,306 21,101 Income tax expense 14,954 5,965 Net income $33,352 $15,136 Basic earnings per share: Class A Common Stock $1.16 $0.53 Class B Common Stock $1.73 $0.79 Diluted earnings per share: Class A Common Stock $1.13 $0.52 Class B Common Stock $1.73 $0.79 Earnings per share were calculated using the following number of shares: Basic earnings per share: Class A Common Stock 11,542,159 11,119,292 Class B Common Stock 11,538,645 11,640,759 Diluted earnings per share: Class A Common Stock 11,868,331 11,527,874 Class B Common Stock 11,538,645 11,640,759 GREIF, INC. AND SUBSIDIARY COMPANIES SEGMENT DATA UNAUDITED (Dollars in thousands) Quarter ended January 31, 2006 2005 Net sales Industrial Packaging & Services $429,720 $429,042 Paper, Packaging & Services 147,039 148,205 Timber 5,557 5,317 Total $582,316 $582,564 Operating profit Operating profit before restructuring charges and timberland gains: Industrial Packaging & Services $24,240 $ 17,679 Paper, Packaging & Services 4,257 9,591 Timber 3,363 4,007 Operating profit before restructuring charges and timberland gains 31,860 31,277 Restructuring charges: Industrial Packaging & Services 4,222 6,798 Paper, Packaging & Services 1,236 377 Timber 10 11 Restructuring charges 5,468 7,186 Timberland gains: Timber 31,569 8,072 Total $57,961 $ 32,163 Depreciation, depletion and amortization expense Industrial Packaging & Services $15,082 $ 16,136 Paper, Packaging & Services 8,008 8,452 Timber 1,584 394 Total $24,674 $ 24,982 GREIF, INC. AND SUBSIDIARY COMPANIES GEOGRAPHIC DATA UNAUDITED (Dollars in thousands) Quarter ended January 31, 2006 2005 Net sales North America $339,141 $317,176 Europe 156,029 176,170 Other 87,146 89,218 Total $582,316 $582,564 Operating profit Operating profit before restructuring charges and timberland gains: North America $11,434 $17,637 Europe 12,667 6,040 Other 7,759 7,600 Operating profit before restructuring charges and timberland gains 31,860 31,277 Restructuring charges 5,468 7,186 Timberland gains 31,569 8,072 Total $57,961 $32,163 GREIF, INC. AND SUBSIDIARY COMPANIES CONDENSED CONSOLIDATED BALANCE SHEETS UNAUDITED (Dollars in thousands) January 31, 2006 October 31, 2005 ASSETS CURRENT ASSETS Cash and cash equivalents $115,421 $122,411 Trade accounts receivable 267,445 258,636 Inventories 177,499 170,533 Other current assets 75,069 74,372 635,434 625,952 LONG-TERM ASSETS Goodwill 248,910 263,703 Intangible assets 37,119 25,015 Assets held by special purpose entities 50,891 50,891 Other long-term assets 53,523 55,706 390,443 395,315 PROPERTIES, PLANTS AND EQUIPMENT 889,583 862,056 $1,915,460 $1,883,323 LIABILITIES AND SHAREHOLDERS' EQUITY CURRENT LIABILITIES Accounts payable $212,198 $234,672 Short-term borrowings 28,191 17,173 Other current liabilities 118,057 131,139 358,446 382,984 LONG-TERM LIABILITIES Long-term debt 457,442 430,400 Liabilities held by special purpose entities 43,250 43,250 Other long-term liabilities 293,413 294,105 794,105 767,755 MINORITY INTEREST 3,173 1,696 SHAREHOLDERS' EQUITY 759,736 730,888 $1,915,460 $1,883,323 GREIF, INC. AND SUBSIDIARY COMPANIES GAAP TO NON-GAAP RECONCILIATION UNAUDITED (Dollars in thousands, except per share amounts) Quarter ended Quarter ended January 31, 2006 January 31, 2005 Diluted per share amounts Diluted per share amounts Class A Class B Class A Class B GAAP - operating profit $57,961 $32,163 Restructuring charges 5,468 7,186 Timberland gains (31,569) (8,072) Non-GAAP - operating profit before restructuring charges and timberland gains $31,860 $31,277 GAAP - net income $33,352 $1.13 $1.73 $15,136 $0.52 $0.79 Restructuring charges, net of tax 4,287 0.15 0.22 5,174 0.18 0.28 Timberland gains, net of tax (20,229) (0.68) (1.05) (5,812) (0.20) (0.31) Non-GAAP - net income before restructuring charges and timberland gains $17,410 $0.60 $0.90 $14,498 $0.50 $0.76 NOTE: During the first quarter of 2006, the Company sold 15,300 acres of timberland holdings in Florida. The tax effect of the gain for this transaction is calculated using a 38.1 percent tax rate. The other adjustments to reconcile the GAAP to non-GAAP amounts are tax effected using the consolidated effective tax rate excluding the impact of this timberland sale. GREIF, INC. AND SUBSIDIARY COMPANIES GAAP TO NON-GAAP RECONCILIATION (CONTINUED) UNAUDITED (Dollars in thousands) Quarter ended January 31, 2006 2005 Industrial Packaging & Services GAAP - operating profit $20,018 $10,881 Restructuring charges 4,222 6,798 Non-GAAP - operating profit before restructuring charges $24,240 $17,679 Paper, Packaging & Services GAAP - operating profit $3,021 $9,214 Restructuring charges 1,236 377 Non-GAAP - operating profit before restructuring charges $4,257 $9,591 Timber GAAP - operating profit $34,922 $12,068 Restructuring charges 10 11 Timberland gains (31,569) (8,072) Non-GAAP - operating profit before restructuring charges and timberland gains $3,363 $4,007 GREIF, INC. AND SUBSIDIARY COMPANIES GAAP TO NON-GAAP RECONCILIATION (CONTINUED) UNAUDITED (Dollars in thousands) January 31, October 31, January 31, 2006 2005 2005 GAAP - long-term debt $457,442 $430,400 $477,056 Short-term borrowings 28,191 17,173 9,036 Cash and cash equivalents (115,421) (122,411) (56,138) Non-GAAP net debt $370,212 $325,162 $429,954 DATASOURCE: Greif, Inc. CONTACT: Analysts, Robert Lentz, +1-614-876-2000, for Greif, Inc.; or Media, Deb Strohmaier of Greif, Inc., +1-740-549-6074, or cell, +1-614-208-3496 Web site: http://www.greif.com/

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