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OPERATING SEGMENT INFORMATION - Segment Adjusted EBITDA and reconciliation of Adjusted EBITDA to Net Income (Details) - EUR (€) € in Millions | 3 Months Ended | 6 Months Ended | 12 Months Ended
--- | --- | --- | ---
Jun. 30, 2024 | Jun. 30, 2023 | Jun. 30, 2024 | Jun. 30, 2023 | Dec. 31, 2023
Disclosure of segment adjusted EBITDA and reconciliation of adjusted EBITDA to net income [line items] |  |  |  |  |
Adjusted EBITDA | € 172 | € 209 | € 322 | € 374 |
Metal price lag | 42 | (30) | 29 | (45) |
Share based compensation costs | (6) | (7) | (12) | (10) |
Depreciation and amortization | (74) | (72) | (145) | (144) |
Restructuring costs (B) | (3) | 0 | (3) | 0 |
Unrealized gains / (losses) on derivatives | 3 | (20) | 0 | (28) |
Unrealized exchange (losses) / gains from the remeasurement of monetary assets and liabilities – net | 0 | (1) | 2 | 0 |
Losses on disposal | 0 | 0 | (1) | (6) |
Other Adjustments | (7) | 0 | (7) | 0 |
Income from operations | 127 | 79 | 185 | 141 |
Finance costs - net | (32) | (35) | (65) | (70) |
Income before tax | 95 | 44 | 120 | 71 |
Income tax expense | (24) | (12) | (32) | (17) |
Net income | 71 | 32 | 88 | 54 | € 129
Write-downs (reversals of write-downs) of inventories |  |  | 5 |  |
Other related project costs |  |  | 2 |  |
P&ARP |  |  |  |  |
Disclosure of segment adjusted EBITDA and reconciliation of adjusted EBITDA to net income [line items] |  |  |  |  |
Adjusted EBITDA | 64 | 79 | 107 | 134 |
A&T |  |  |  |  |
Disclosure of segment adjusted EBITDA and reconciliation of adjusted EBITDA to net income [line items] |  |  |  |  |
Adjusted EBITDA | 83 | 96 | 163 | 169 |
AS&I |  |  |  |  |
Disclosure of segment adjusted EBITDA and reconciliation of adjusted EBITDA to net income [line items] |  |  |  |  |
Adjusted EBITDA | 32 | 39 | 65 | 82 |
H&C |  |  |  |  |
Disclosure of segment adjusted EBITDA and reconciliation of adjusted EBITDA to net income [line items] |  |  |  |  |
Adjusted EBITDA | € (7) | € (5) | € (13) | € (11) |

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