SAN PEDRO GARZA GARCIA, Mexico, Oct. 28 /PRNewswire-FirstCall/ -- Vitro S.A.B. de C.V. (BMV: VITROA; NYSE: VTO) one of the world's largest producers and distributors of glass products, today announced 3Q'08 unaudited results. Year over year consolidated net sales rose 8.9 percent while EBITDA increased 11.4 percent. The consolidated EBITDA margin increased to 14.5 percent from 14.1 percent in the same period last year despite a 68 percent increase in natural gas prices. FINANCIAL HIGHLIGHTS* 3Q'08 3Q'07 % Change Consolidated Net Sales 724 665 8.9% Glass Containers 404 339 19.0% Flat Glass 314 318 -1.4% Cost of Sales 523 483 8.3% Gross Income 201 182 10.5% Gross Margins 27.8% 27.4% 0.4 pp SG&A 141 129 8.6% SG&A % of sales 19.4% 19.5% -0.1 pp EBIT 61 53 15.0% EBIT Margins 8.4% 7.9% 0.5 pp EBITDA 105 94 11.4% Glass Containers 80 66 21.6% Flat Glass 22 31 -26.7% EBITDA Margins 14.5% 14.1% 0.4 pp Net Income (153) (3) - Net Income Margins -21.2% -0.5% -21 pp Total Debt 1,456 1,382 5.4% Short Term Debt 158 80 96.6% Long Term Debt 1,299 1,302 -0.2% Average life of debt 5.9 7.1 Cash & Cash Equivalents(1) 128 173 -25.9% Total Net Debt 1,329 1,209 9.9% * Million US$ Nominal (1) Cash & Cash Equivalents include restricted cash which corresponded to cash collateralizing debt and derivatives instruments accounted for in other current assets. Commenting on the results for the quarter, Enrique Osorio, Chief Financial Officer, said, "This was another strong quarter, with the highest EBITDA since 3Q'06. We see a challenging 2009, but we feel comfortable that we have a strong business with competitive advantages that will play an important role in our performance." Mr. David Gonzalez, President of Glass Containers business unit, commented, "This was again another solid quarter for containers, both in the domestic and export markets, reflecting volume and price increases across the board. Domestic sales rose 25 percent year-over-year, while export sales increased 8 percent, including those to the US market. In turn, EBITDA rose 21.6 percent year-over-year despite higher energy prices. This was driven by strong volumes, a favorable product mix, price increases to cover the inflation of inputs and ongoing cost reduction initiatives and the absence of costs related to the production interruptions in 3Q'07." "We are taking a conservative approach to planning for next year. We are also developing contingency plans and cost cutting initiatives to be implemented across the board in preparation for what we expect to be a more challenging environment in the year ahead," continued Mr. Gonzalez. Mr. Hugo Lara, President of Flat Glass business unit, noted, "Despite tough industry conditions in the US and Spanish construction segments and in the North American Automotive business, Flat Glass sales fell only 1.4 percent this quarter. Sales at Vitro Cristalglass, our Spanish subsidiary, increased five percent which reflects a better price mix from the new value-added production line as well as a strong Euro. Auto glass sales to the OEM market fell five percent as a result of weakening demand, but we managed to mitigate some of the negative effects of this downturn and gained market share in the North American market through our increased participation in small car and CUV platforms. Vitro America sales remained flat as we continued to focus on the commercial sector to offset some of the decline experienced in product lines linked to the residential market such as our mirror line. The domestic market for float glass remained strong, however we did see a decline in volume sold to Auto Glass manufacturers." "EBITDA for the Flat Glass business unit fell 26.7 percent as we were unable to completely offset substantially higher energy and raw material costs despite our cost reduction initiatives and a better product and price mix as we shift towards higher value added products. Looking forward, we see a challenging industry environment, however we are going to aggressively pursue cost cutting initiatives which we expect will enable us to be better prepared for the possibility of a prolonged slowdown and enable us to become a stronger Company," continued Mr. Lara Addressing the balance sheet, Mr. Osorio noted, "This was a good quarter and we generated US$74 million dollars in free cash flow before CapEx and dividends, which reflects the strength of our business and continued efforts to preserve cash. Net debt to EBITDA remained stable quarter-over-quarter at 3.6 times. The average cost of debt, in turn, dropped almost 30 basis points year-over-year to 9.1 percent. Total financing result, however, increased to US$267 million from US$38 million in 3Q'07, as a result of the change in the mark-to-market of our derivative portfolio. Keep in mind that our current hedging portfolio focuses on future commitments related to our operations specifically our future natural gas requirements and coupon payments on the US$1 billion senior Notes due 2012 and 2017. As of today, we have restructured our portfolio to significantly reduce possible negative effects related to current volatility. Our current mark-to-market on open positions is approximately US$98 million." "Given the severe and expected volatility in the international financial markets, we are also maintaining close communication with creditors, financial institutions, clients and suppliers, who have reiterated their willingness to find favorable alternatives based to the current financial conditions," Mr. Osorio closed. Sep-08 Sep-07 Inflation in Mexico Quarter 1.8% 1.6% LTM 5.5% 3.8% Inflation in USA Quarter 1.8% 0.3% LTM 6.1% 2.7% Exchange Rate Closing 10.7919 10.9243 Devaluation Quarter 4.9% 1.2% LTM -1.2% -0.6% All figures provided in this announcement are in accordance with Mexican Financial Reporting Standards (Mexican FRS or NIFs) issued by the Mexican Board for Research and Development of Financial Reporting Standards (CINIF), except otherwise indicated. Dollar figures are in nominal US dollars and are obtained by dividing nominal pesos for each month by the end of month fix exchange rate published by Banco de Mexico. In the case of the Balance Sheet, US dollar translations are made at the fix exchange rate as of the end of the period. Certain amounts may not sum due to rounding. All figures and comparisons are in US dollar terms, unless otherwise stated, and may differ from the peso amounts due to the difference between inflation and exchange rates. This announcement contains historical information, certain management's expectations, estimates and other forward-looking information regarding Vitro, S.A.B. de C.V. and its Subsidiaries (collectively the "Company"). While the Company believes that these management's expectations and forward looking statements are based on reasonable assumptions, all such statements reflect the current views of the Company with respect to future events and are subject to certain risks and uncertainties that could cause actual results to differ materially from those contemplated in this report. Many factors could cause the actual results, performance or achievements of the Company to be materially different from any future results, performance or achievements that may be expressed or implied by such forward-looking statements, including, among others, changes in general economic, political, governmental and business conditions worldwide and in such markets in which the Company does business, changes in interest rates, changes in inflation rates, changes in exchange rates, the growth or reduction of the markets and segments where the Company sells its products, changes in raw material prices, changes in energy prices, particularly gas, changes in the business strategy, and other factors. Should one or more of these risks or uncertainties materialize, or should the underlying assumptions prove incorrect, actual results may vary materially from those described herein as anticipated, believed, estimated or expected. The Company does not assume any obligation, to and will not update these forward-looking statements. The assumptions, risks and uncertainties relating to the forward-looking statements in this report include those described in the Company's annual report in form 20-F file with the U.S. Securities and Exchange Commission, and in the Company's other filings with the Mexican Comision Nacional Bancaria y de Valores. This report on Form 6-K is incorporated by reference into the Registration Statement on Form F-4 of Vitro, S.A.B. de C.V. (Registration Number 333-144726). NEW ACCOUNTING PRINCIPLES In 2007 and January 2008, the CINIF issued the following NIFs and Interpretations of Financial Reporting Standards (INIFs), which became effective for fiscal years beginning on January 1, 2008: -- NIF B-2, Statement of Cash Flows. -- NIF B-10, Effects of Inflation. -- NIF B-15, Translation of Foreign Currencies. -- NIF D-3, Employee Benefits. -- NIF D-4, Taxes on Income. -- INIF 5, Recognition of the Additional Consideration Agreed to at the Inception of a Derivative Financial Instrument to Adjust It to Fair Value. -- INIF 6, Timing of Formal Hedge Designation. -- INIF 7, Application of Comprehensive Income or Loss Resulting From a Cash Flow Hedge on a Forecasted Purchase of a Non-Financial Asset. -- INIF 8, Effects of the Business Flat Tax (IETU) -- INIF 9, Presentation of Comparative Financial Statements Prepared under NIF B-10 Some of the significant changes established by these standards are as follows: -- NIF B-2, Statement of Cash Flows.- This NIF establishes general rules for the presentation, structure and preparation of a cash flow statement, as well as the disclosures supplementing such statement, which replaces the statement of changes in financial position. NIF B-2 requires that the statement show a company's cash inflows and outflows during the period. Line items should be preferably presented gross. Cash flows from financing activities are now presented below those from investing activities (a departure from the statement of changes in financial position). In addition, NIF B-2 allows entities to determine and present their cash flows from operating activities using either the direct or the indirect method. -- NIF B-10, Effects of Inflation.- CINIF defines two economic environments: a) inflationary environment, when cumulative inflation of the three preceding years is 26 percent or more, in which case, the effects of inflation should be recognized using the comprehensive method; and b) non-inflationary environment, when cumulative inflation of the three preceding years is less than 26 percent, in which case, no inflationary effects should be recognized in the financial statements. Additionally, NIF B-10 eliminates the replacement cost and specific indexation methods for inventories and fixed assets, respectively, and requires that the cumulative gain or loss from holding non-monetary assets be reclassified to retained earnings, if such gain or loss is realized; the gain or loss that is not realized will be maintained in stockholders' equity and charged to current earnings of the period in which the originating item is realized. -- NIF B-15, Translation of Foreign Currencies.- NIF B-15 eliminates classification of integrated foreign operations and foreign entities and incorporates the concepts of accounting currency, functional currency and reporting currency. NIF B-15 establishes the procedures to translate the financial information of a foreign subsidiary: i) from the accounting to the functional currency; and ii) from the functional to the reporting currency, and allows entities to present their financial statements in a reporting currency other than their functional currency. -- NIF D-3, Employee Benefits.- This NIF includes current and deferred PSW (Profit Sharing to Workers). Deferred PSW should be calculated using the same methodology established in NIF D-4. It also includes the career salary concept and the amortization period of most items is reduced to five years. The beginning balance of gains and losses from severance benefits should be amortized against the results of 2008. -- NIF D-4, Income Taxes .- This NIF relocates accounting for current and deferred PSW to NIF D-3, eliminates the permanent difference concept, redefines and incorporates various definitions and requires that the cumulative income tax ("ISR") effect be reclassified to retained earnings, unless it is identified with some of the other comprehensive income items that have not been applied against current earnings. -- INIF 5, Recognition of the Additional Consideration Agreed To at the Inception of a Derivative Financial Instrument to Adjust It to Fair Value.- INIF 5 states that any additional consideration agreed to at the inception of a derivative financial instrument to adjust it to its fair value at that time should be part of the instrument's initial fair value and not subject to amortization as established by paragraph 90 of Bulletin C-10. INIF 5 also establishes that the effect of the change should be prospectively recognized, affecting results of the period in which this INIF becomes effective. If the effect of the change is material, it should be disclosed. -- INIF 6, Timing of Formal Hedge Designation.- INIF 6 states that hedge designations may be made as of the date a derivative financial instrument is contracted, or at a later date, provided its effects are prospectively recognized as of the date when formal conditions are met and the instrument qualifies as a hedging relationship. Paragraph 51 a) of Bulletin C-10 only considered the hedge designation at the inception of the transaction. -- INIF 7, Application of Comprehensive Income or Loss Resulting From a Cash Flow Hedge on a Forecasted Purchase of a Non-Financial Asset.- INIF 7 states that the effect of a hedge reflected in other comprehensive income or loss resulting from a forecasted purchase of a non-financial asset should be capitalized within the cost of such asset, whose price is set through a hedge, rather than reclassifying the effect to the results of the period affected by the asset, as required by Paragraph 105 of Bulletin C-10. The effect of this change should be recognized by applying any amounts recorded in other comprehensive income or loss to the cost of the acquired asset, as of the effective date of this INIF. -- INIF 8, Effects of the Business Flat Tax (IETU).- Due to the new tax law, the INIF 8 provides the guidance for the deferred tax recording methodology given the two income tax regimes (ISR and IETU), depending on the tax regime the company will substantially operate according to its financial projections. -- INIF 9, Presentation of Comparative Financial Statements Prepared under NIF B-10.- INIF 9 states that financial data for year 2008 is presented in nominal pesos while for previous periods it is expressed in constant pesos as of December 31, 2007. Due to the above mentioned situation, financial data for last twelve months 2008 is a combination of nominal pesos (for those months of year 2008) and constant pesos as of December 31, 2007 (for those months of year 2007). SPECIAL NOTE REGARDING NON-GAAP FINANCIAL MEASURES A body of generally accepted accounting principles is commonly referred to as "GAAP". A non-GAAP financial measure is generally defined by the SEC as one that purports to measure historical or future financial performance, financial position or cash flows but excludes or includes amounts that would not be so adjusted in the most comparable U.S. GAAP measure. We disclose in this report certain non-GAAP financial measures, including EBITDA. EBITDA for any period is defined as consolidated net income (loss) excluding (i) depreciation and amortization, (ii) non-cash items related to pension liabilities, (iii) total net comprehensive financing cost (which is comprised of net interest expense, exchange gain or loss, monetary position gain or loss and other financing costs and derivative transactions), (iv) other expenses, net, (v) income tax, (vi) provision for employee retirement obligations, (vii) cumulative effect of change in accounting principle, net of tax and (viii) (income) loss from discontinued operations. In managing our business we rely on EBITDA as a means of assessing our operating performance and a portion of our management's compensation and employee profit sharing plan is linked to EBITDA performance. We believe that EBITDA can be useful to facilitate comparisons of operating performance between periods and with other companies because it excludes the effect of (i) depreciation and amortization, which represents a non-cash charge to earnings, (ii) certain financing costs, which are significantly affected by external factors, including interest rates, foreign currency exchange rates and inflation rates, which have little or no bearing on our operating performance, (iii) income tax and tax on assets and statutory employee profit sharing, which is similar to a tax on income and (iv) other expenses or income not related to the operation of the business. EBITDA is also a useful basis of comparing our results with those of other companies because it presents operating results on a basis unaffected by capital structure and taxes. We also calculate EBITDA in connection with covenants related to some of our financings. We believe that EBITDA enhances the understanding of our financial performance and our ability to satisfy principal and interest obligations with respect to our indebtedness as well as to fund capital expenditures and working capital requirements. EBITDA is not a measure of financial performance under U.S. GAAP or Mexican FRS. EBITDA should not be considered as an alternate measure of net income or operating income, as determined on a consolidated basis using amounts derived from statements of operations prepared in accordance with Mexican FRS, as an indicator of operating performance or as cash flows from operating activity or as a measure of liquidity. EBITDA has material limitations that impair its value as a measure of a company's overall profitability since it does not address certain ongoing costs of our business that could significantly affect profitability such as financial expenses and income taxes, depreciation, pension plan reserves or capital expenditures and associated charges. The EBITDA presented herein relates to Mexican FRS, which we use to prepare our consolidated financial statements. Vitro, S.A.B. de C.V. (BMV: VITROA; NYSE: VTO), is one of the largest glass manufacturers in the world. Through our subsidiary companies we offer products with the highest quality standards and reliable services to satisfy the needs of two distinct business sectors: glass containers and flat glass. Our manufacturing facilities produce, process, distribute and sell a wide range of glass products that offer excellent solutions to multiple industries that include: wine, beer, cosmetic, pharmaceutical, food and beverage, as well as the automotive and construction industry. Also, we supply raw materials, machinery and industrial equipment to different industries. We constantly strive to improve the quality of life for our employees as well as the communities in which we do business by generating employment and economic prosperity thanks to our permanent focus on quality and continuous improvement as well as consistent efforts to promote sustainable development. Our World Headquarters are located in Monterrey, Mexico where Vitro was founded in 1909 and now embarks major facilities and a broad distribution network in ten countries in the Americas and Europe. Additionally, it exports its products to over 50 countries around the World. For more information, you can access Vitro's Website at: http://www.vitro.com/ Third Quarter 2008 results Conference Call and Web cast Wednesday, October 29, 2008 11:00 AM U.S. EST - 9:00 A.M. Monterrey time A live web cast of the conference call will be available to investors and the media at http://www.vitro.com/. A replay of the web cast will be available through the end of the day on November 12, 2008. For inquiries regarding the conference call, please contact Barbara Cano or Susan Borinelli of Breakstone Group via telephone at (646) 452-2334, or via email at Consolidated Results Sales Consolidated net sales for 3Q'08 increased 8.9 percent YoY to US$724 million from US$665 million last year. For LTM 2008, consolidated net sales rose 9.5 percent to US$2,748 million from US$2,510 in LTM 2007. Glass Containers sales for the quarter rose YoY by 19.0 percent while Flat Glass sales declined 1.4 percent over the same time period. During the quarter domestic, export and foreign subsidiaries' sales increased 13.3 percent, 6.7 percent and 4.8 percent YoY respectively. Table 1: Total Sales Table 1 Sales (Million) YoY% YoY% 3Q'08 3Q'07 Change 9M'08 9M'07 Change Pesos(1) Total Consolidated Sales 7,482 7,436 0.6 21,866 21,402 2.2 Glass Containers 4,167 3,776 10.4 11,838 10,966 8.0 Flat Glass 3,245 3,573 (9.2) 9,792 10,173 (3.7) Domestic Sales 3,221 3,174 1.5 9,387 8,988 4.4 Export Sales 1,779 1,737 2.4 5,211 5,053 3.1 Foreign Subsidiaries 2,482 2,524 (1.7) 7,268 7,361 (1.3) Nominal Dollars Total Consolidated Sales 724 665 8.9 2,089 1,901 9.9 Glass Containers 404 339 19.0 1,132 980 15.5 Flat Glass 314 318 (1.4) 935 898 4.1 -- Domestic Sales 320 283 13.3 916 800 14.5 Export Sales 167 157 6.7 487 453 7.7 Foreign Subsidiaries 237 226 4.8 685 649 5.7 % Foreign Currency Sales* / Total Sales 56% 57% -1.7 pp 56% 58% -1.9 pp % Export Sales / Total Sales 23% 24% -0.4 pp 23% 24% -0.5 pp LTM YoY% 2008 2007 Change Pesos(1) Total Consolidated Sales 29,055 28,354 2.5 Glass Containers 15,511 14,542 6.7 Flat Glass 13,210 13,418 (1.6) Domestic Sales 12,405 11,955 3.8 Export Sales 6,833 6,517 4.9 Foreign Subsidiaries 9,818 9,882 (0.7) Nominal Dollars Total Consolidated Sales 2,748 2,510 9.5 Glass Containers 1,469 1,296 13.4 Flat Glass 1,247 1,179 5.8 Domestic Sales 1,194 1,062 12.4 Export Sales 636 582 9.3 Foreign Subsidiaries 917 865 6.0 % Foreign Currency Sales* / Total Sales 57% 58% -1.2 pp % Export Sales / Total Sales 23% 23% 0 pp (1) Financial data for year 2008 is presented in nominal pesos while for previous periods it is expressed in constant pesos as of December 31, 2007. For more details please refer to the note regarding new Mexican Financial Reporting Standards. * Exports + Foreign Subsidiaries EBIT and EBITDA Consolidated EBIT for the quarter increased 15.0 percent YoY to US$61 million from US$53 million last year. EBIT margin increased 50 basis points to 8.4 percent from 7.9 percent. On a LTM basis, consolidated EBIT increased 8.3 percent to US$225 million from US$208 million in LTM 2007. During this same period of time, EBIT margin decreased 10 basis points to 8.2 percent from 8.3 percent. EBIT for the quarter at Glass Containers increased by 32.1 percent YoY, while at Flat Glass EBIT decreased by 56.6 percent YoY. Consolidated EBITDA for the quarter rose 11.4 percent to US$105 million from US$94 million in 3Q'07. The EBITDA margin grew 40 basis points YoY to 14.5 percent from 14.1 percent despite higher energy and raw materials costs and transition of production of our new cosmetics glass container plant. This comparison includes the negative effect of a series of temporary production interruptions at certain glass containers facilities in Mexico during the months of July and September last year. On a LTM basis, consolidated EBITDA declined 3.5 percent to US$371 million from US$384 million in LTM 2007. During the quarter, EBITDA at Glass Containers increased 21.6 percent YoY to US$80 million from US$66 million while EBITDA at Flat Glass decreased 26.7 percent YoY to US$22 million from US$31 million. Table 2: EBIT and EBITDA Table 2 EBIT and EBITDA (Million) YoY% YoY% 3Q'08 3Q'07 Change 9M'08 9M'07 Change Pesos(1) Consolidated EBIT 631 597 5.8 1,523 1,837 (17.1) Margin 8.4% 8.0% 0.4 pp 7.0% 8.6% -1.6 pp Glass Containers 550 451 21.9 1,331 1,379 (3.5) Flat Glass 85 217 (60.9) 275 564 (51.3) Consolidated EBITDA 1,087 1,060 2.5 2,833 3,279 (13.6) Margin 14.5% 14.3% 0.2 pp 13.0% 15.3% -2.3 pp Glass Containers 828 737 12.4 2,116 2,272 (6.9) Flat Glass 232 348 (33.4) 698 989 (29.4) Nominal Dollars Consolidated EBIT 61 53 15.0 145 162 (10.3) Margin 8.4% 7.9% 0.5 pp 7.0% 8.5% -1.5 pp Glass Containers 53 40 32.1 127 123 3.6 Flat Glass 8 19 (56.6) 26 49 (46.0) Consolidated EBITDA 105 94 11.4 270 290 (6.8) Margin 14.5% 14.1% 0.4 pp 12.9% 15.3% -2.4 pp Glass Containers 80 66 21.6 202 202 (0.1) Flat Glass 22 31 (26.7) 67 86 (22.7) LTM YoY% 2008 2007 Change Pesos(1) Consolidated EBIT 2,390 2,360 1.3 Margin 8.2% 8.3% -0.1 pp Glass Containers 2,036 1,876 8.6 Flat Glass 493 689 (28.4) Consolidated EBITDA 3,932 4,355 (9.7) Margin 13.5% 15.4% -1.9 pp Glass Containers 2,944 3,090 (4.7) Flat Glass 1,029 1,300 (20.8) Nominal Dollars Consolidated EBIT 225 208 8.3 Margin 8.2% 8.3% -0.1 pp Glass Containers 192 167 15.1 Flat Glass 46 59 (21.7) Consolidated EBITDA 371 384 (3.5) Margin 13.5% 15.3% -1.8 pp Glass Containers 278 275 1.3 Flat Glass 97 113 (14.1) (1) Financial data for year 2008 is presented in nominal pesos while for previous periods it is expressed in constant pesos as of December 31, 2007. For more details please refer to the note regarding new Mexican Financial Reporting Standards. Consolidated Financing Result Consolidated financing result for the quarter increased 609.3 percent YoY to US$267 million compared with US$38 million during 3Q'07. This situation was driven by three factors: higher other financing expenses due to the change in the mark-to-market of the Company's derivative portfolio, which does not represent a cash expense; a non-cash foreign exchange loss of US$59 million compared with a non-cash foreign exchange loss of US$12 million during 3Q'07 due to a 4.9 percent devaluation of the Mexican peso during 3Q'08 compared with a 1.2 percent devaluation in the same period last year; the decrease in monetary position as a result of the elimination of this effect at the beginning of year 2008 due to the new Mexican Financial Reporting Standards. On a LTM basis, total consolidated financing result increased 101.2 percent YoY to US$329 million from US$164 million driven by higher other financial expenses and lower monetary position due to the reasons mentioned in the previous paragraph. Lower interest expense of US$145 million compared with US$192 million due to a decrease in the interest rate partially offset the increase in the total financing result. Table 3: Total Financing Result Table 3 Total Financing Result (Million) YoY% YoY% 3Q'08 3Q'07 Change 9M'08 9M'07 Change Pesos(1) Interest Expense (433) (421) 2.9 (1,147) (1,313) (12.7) Interest Income 17 41 (57.6) 41 165 (74.9) Other Financial Expenses(2) (1,743) (67) -- (2,265) (464) 388.3 Foreign Exchange (Loss) (650) (137) 374.4 146 (91) -- Monetary Position (Loss)(3) - 154 -- (0) 296 -- Total Financing Result (2,808) (430) 553.4 (3,225) (1,407) 129.1 Nominal Dollars Interest Expense (42) (37) 12.2 (110) (116) (5.7) Interest Income 2 4 (53.0) 4 15 (72.9) Other Financial Expenses(2) (167) (6) -- (217) (41) 425.0 Foreign Exchange (Loss) (59) (12) 401.7 17 (7) -- Monetary Position (Loss)(3) - 14 -- (0) 26 -- Total Financing Result (267) (38) 609.3 (306) (124) 147.1 LTM YoY% 2008 2007 Change Pesos(1) Interest Expense (1,537) (2,188) (29.7) Interest Income 52 244 (78.8) Other Financial Expenses(2) (2,310) (769) 200.3 Foreign Exchange (Loss) 144 234 (38.6) Monetary Position (Loss)(3) 175 612 (71.4) Total Financing Result (3,477) (1,868) 86.2 Nominal Dollars Interest Expense (145) (192) (24.3) Interest Income 5 22 (77.1) Other Financial Expenses(2) (222) (68) 226.0 Foreign Exchange (Loss) 17 21 (20.0) Monetary Position (Loss)(3) 16 54 (70.2) Total Financing Result (329) (164) 101.2 (1) Financial data for year 2008 is presented in nominal pesos while for previous periods it is expressed in constant pesos as of December 31, 2007. For more details please refer to the note regarding new Mexican Financial Reporting Standards. (2) Includes derivative transactions and interest related to factoring transactions (3) According with the new Mexican Financial Reporting Standards, the monetary position effect was eliminated at the beginning of year 2008. For further details please refer to the note regarding new Mexican Financial Reporting Standards. Taxes Total income tax decreased from an expense of US$8 million in 3Q'07 to an income of US$60 million during this quarter due to lower taxable profits in our Mexican operations derived mainly from the non-cash change in the mark-to-market of the Company's derivative portfolio previously mentioned and the devaluation of the Mexican peso against the U.S. dollar which does not represent a cash outflow. Table 4: Taxes Table 4 Taxes (Million) YoY% YoY% 3Q'08 3Q'07 Change 9M'08 9M'07 Change Pesos(1) Accrued Income Tax (70) 52 -- 111 142 (21.4) Deferred Income Tax (gain) (566) 38 -- (668) 71 -- Total Income Tax (635) 90 -- (557) 213 -- Nominal Dollars Accrued Income Tax (6) 5 -- 11 12 (13.2) Deferred Income Tax (gain) (53) 4 -- (63) 7 -- Total Income Tax (60) 8 -- (52) 19 -- LTM YoY% 2008 2007 Change Pesos(1) Accrued Income Tax 365 181 101.1 Deferred Income Tax (gain) (1,090) 550 -- Total Income Tax (726) 731 -- Nominal Dollars Accrued Income Tax 34 16 117.0 Deferred Income Tax (gain) (101) 49 -- Total Income Tax (68) 64 -- (1) Financial data for year 2008 is presented in nominal pesos while for previous periods it is expressed in constant pesos as of December 31, 2007. For more details please refer to the note regarding new Mexican Financial Reporting Standards. Consolidated Net Loss During 3Q'08 the Company recorded a consolidated net loss of US$153 million compared to a net loss of US$3 million during the same period last year. This variation is mainly the result of a US$229 million increase in total financing result derived from a non-cash change in the mark-to-market of the Company's derivative portfolio. This factor was partially offset by an income tax gain of US$60 million during this quarter compared with an expense of US$8 million during the same period last year, higher EBIT of US$61 million compared with US$53 million in the third quarter 2007, and a US$3 million decrease in other expenses. Capital Expenditures (CapEx) Capital expenditures for the quarter totaled US$39 million, compared with US$53 million in 3Q'07. Glass Containers represented 82 percent of total CapEx and was mainly invested in the final stage of two major furnace repairs, the transfer of Vidriera Mexico's ("Vimex") facilities to Toluca and maintenance. Flat Glass accounted for 18 percent and was mainly invested in maintenance and, to a lesser extent, in equipment upgrade at the Automotive and Float Glass business. Consolidated Financial Position Net debt, which is calculated by deducting cash and cash equivalents as well as restricted cash accounted for in current and other long term assets, decreased QoQ by US$20 million to US$1,329 million. On a YoY comparison, net debt increased US$119 million. As of 3Q'08, the Company had a cash balance of US$128 million, of which US$72 million was recorded as cash and cash equivalents and US$56 million was classified as other current assets. The US$56 million is restricted cash, which is composed of cash collateralizing debt and derivative instruments. Cash collateralizing debt corresponds to US$1 million recorded at Flat Glass while the cash collateralizing derivative instruments corresponds to US$55 million. Consolidated gross debt as of September 30, 2008 totaled US$1,456 million, a QoQ increase of US$30 million and a YoY increase of US$74 million. Table 5 Debt Indicators (Million dollars; except as indicated) 3Q'08 2Q'08 1Q'08 4Q'07 3Q'07 Interest Coverage(1) (EBITDA/ Total Net Financial Exp.) (Times) LTM 1.0 1.9 2.1 2.2 1.6 Leverage(1) (Total Debt / EBITDA) (Times) LTM 4.0 3.8 3.6 3.4 3.5 (Total Net Debt / EBITDA) (Times) LTM 3.6 3.6 3.3 2.9 3.1 Total Debt 1,456 1,426 1,402 1,373 1,382 Short-Term Debt 158 143 132 87 80 Long-Term Debt 1,299 1,283 1,270 1,286 1,302 Cash and Equivalents(2) 128 77 138 186 173 Total Net Debt 1,329 1,349 1,264 1,186 1,209 Currency Mix (%) dlls&Euros/Pesos 95/5 97/3 98/2 98/2 98/2 (1) Financial ratios are calculated using figures in pesos (2) Cash & Cash Equivalents include restricted cash which corresponded to cash collateralizing debt and derivative instruments accounted for in current and other long term assets. -- The Company's average life of debt as of 3Q'08 was 5.9 years compared with 7.1 years for 3Q'07. -- Short-term debt as of September 30, 2008, increased by US$77 million to 11 percent as a percentage of total debt, compared with 6 percent in 3Q'07. -- Revolving debt, including trade-related debt, accounted for 77 percent of total short-term debt. This type of debt is usually renewed within 28 to 270 days. -- Current maturities of long-term debt, including current maturities of market debt, remained stable in a YoY comparison at US$37 million. As of 3Q'08 current maturities of long-term debt represented 23 percent of short-term debt. -- As of September 30, 2008 Vitro had an aggregate of US$139 million in off-balance sheet financing related to sales of receivables and receivable securitization programs. Flat Glass recorded US$73 million and Glass Containers recorded US$66 million. -- Maturities for 2008 include long-term "Certificados Bursatiles" and Credit Facilities at the Holding Company and subsidiary level. -- Maturities from 2009 and thereafter include, among others, long-term "Certificados Bursatiles", the Senior Notes due in 2012, Senior Notes due in 2013 and Senior Notes due in 2017 at the Holding Company level. Cash Flow Cash flow before CapEx and dividends increased to US$74 million from US$47 million in 3Q'07. This was the result of cash taxes recovered and higher EBITDA which offset higher working capital needs and a slight increase in net interest expense. Available cash was partially used to fund dividends paid in our Foreign Subsidiaries mostly related to the Put option exercised by our partners in Spain as well as US$39 million in CapEx investments compared with US$53 million in 3Q'07. On a LTM basis, the Company recorded cash flow before CapEx and dividends of US$152 million compared with US$166 million in LTM 2007. The above mentioned decrease, partially offset by a US$45 million reduction in net interest expense, was mainly due to higher cash taxes paid, increased working capital needs and lower EBITDA. This cash flow coupled with available cash and increased debt was used to fund the US$230 million CapEx investments, which in part was used to increase capacity at Glass Containers to satisfy higher demand from our customers. Table 6: Cash Flow Analysis Table 6 Cash Flow from Operations Analysis(1) (Million) YoY% YoY% 3Q'08 3Q'07 Change 9M'08 9M'07 Change Pesos(2) EBITDA 1,087 1,060 2.5 2,833 3,279 (13.6) Net Interest Expense(3),(4) (392) (399) (1.5) (1,350) (1,226) 10.1 Working Capital(5) (106) (2) -- (853) (278) 206.9 Cash Taxes (paid) recovered(6) 178 (132) -- (197) (341) (42.2) Cash Flow before Capex and Dividends 766 528 45.1 432 1,434 (69.9) Capex (407) (594) (31.5) (1,681) (1,928) (12.8) Dividends (103) (37) 183.2 (274) (205) 33.3 Net Free Cash Flow 255 (103) -- (1,522) (699) 117.8 Nominal Dollars EBITDA 105 94 11.4 270 290 (6.8) Net Interest Expense(3),(4) (39) (36) 8.8 (130) (109) 18.9 Working Capital(5) (10) (0) -- (79) (23) 245.7 Cash Taxes (paid) recovered(6) 18 (12) -- (18) (30) (39.7) Cash Flow before Capex and Dividends 74 47 58.0 43 128 (66.2) Capex (39) (53) (25.8) (160) (171) (6.8) Dividends (10) (3) 195.2 (26) (19) 40.5 Net Free Cash Flow 25 (9) -- (143) (62) 129.3 LTM YoY% 2008 2007 Change Pesos(2) EBITDA 3,932 4,355 (9.7) Net Interest Expense(3),(4) (1,337) (1,995) (33.0) Working Capital(5) (544) (181) 200.2 Cash Taxes (paid) recovered(6) (404) (293) 37.8 Cash Flow before Capex and Dividends 1,647 1,886 (12.6) Capex (2,448) (2,367) 3.4 Dividends (276) (205) 34.4 Net Free Cash Flow (1,077) (686) 56.9 Nominal Dollars EBITDA 371 384 (3.5) Net Interest Expense(3),(4) (129) (173) (25.7) Working Capital(5) (53) (19) 182.5 Cash Taxes (paid) recovered(6) (37) (26) 44.3 Cash Flow before Capex and Dividends 152 166 (8.8) Capex (230) (210) 9.5 Dividends (27) (19) 41.7 Net Free Cash Flow (105) (62) 67.8 (1) This statement is a Cash Flow statement and it does not represent a Statement of Cash Flow according with Mexican FRS (2) Financial data for year 2008 is presented in nominal pesos while for previous periods it is expressed in constant pesos as of December 31, 2007. For more details please refer to the note regarding new Mexican Financial Reporting Standards. (3) Includes derivative transactions, and other financial expenses and products. Includes interest rate swap transaction in which Vitro pays variable and fixed peso rates on a monthly basis and receives semi-annual payments of fixed dollar rate. (4) 1Q'07 does not include additional interests and transaction fees associated with the debt refinancing completed at the beginning of year 2007. (5) Includes: Clients, inventories, suppliers, other current assets and liabilities, IVA (Value Added Tax) and ISCAS taxes (Salary Special Tax) (6) Includes PSW (Profit Sharing to Workers) Key Developments FINANCIAL POSITION Vitro takes the required measures to face the current financial situation On October 22, 2008, the Company announced to its different audiences that it maintained its normal operations and that it estimated to have the required resources to meet its obligations and continue fulfilling the requirements and expectations of its clients. The Company reiterated that to ensure continued compliance derived from the severe and unexpected volatility in the international financial markets, it maintained close communication with its creditors, financial institutions, clients and suppliers who have reiterated their willingness to find favorable alternatives according to the current financial conditions. In accordance with the aforementioned, the Company was not contemplating any other different alternative. Vitro's financial position under current volatile market conditions On October 10, 2008, the Company informed the investor community of the effect that volatility in the financial markets has had in its current hedging instruments. The fair market value (mark to market) of its position of financial derivative exposure as of October 9, 2008 was approximately negative US$227 million. Of that position, US$33 million were related to hedging instruments in US dollars and interest rates. The remainder was mostly related to natural gas and to a lesser extent Euros. However, stemming from the severe and unexpected volatility of the financial markets, the Company has maintained close communication with the counterparties, in order to ensure continued compliance. Vitro reiterated that it maintained its normal operations and will continue to monitor the markets taking the necessary actions to mitigate the effects of the current financial conditions. AWARDS Vitro is certified as to comply with European standards On August 6, 2008, the Company announced that representatives from the Spanish government undertook an audit on its automotive glass facilities to validate compliance with the ECE-R43 standards (Economic Commission of Europe - Regulation 43). The visit took place on July and the group consisted of representatives from the Ministry of Industry Commerce of Spain as well as representatives from the ECE-43, which are the standards from the European Community that dictate the specific safety characteristics to be followed by manufacturers of automobile products. RATINGS Vitro's rating placed on watch negative by Fitch On October 24, 2008, the Company's B Issuer Default Rating ("IDRs") and outstanding debt ratings were placed on Rating Watch Negative by Fitch Ratings ("Fitch"). The rating actions reflect increased pressure on Vitro's liquidity and financial flexibility following the Company's recent announcement of a US$227 million mark-to-market loss on its derivative instruments. A large portion of this non-cash loss is associated with the Company's natural gas hedge positions. Vitro has also had to post additional collateral to cover expected losses related to these contracts, which in turn limits its liquidity and financial flexibility. Vitro's leverage will likely increase as it unwinds its derivative contracts, with losses likely to be funded by its counterparties. Additionally, Vitro is working in several transactions that should replenish near term liquidity and allow the company to operate. Vitro's inability to satisfactorily negotiate and fund derivative losses and increase its liquidity would seriously affect the Company's ability to service near term obligations, despite having only minimal maturities. According to Fitch, the Rating Watch Negative also reflects the current volatility in the financial and credit markets, as well as a more challenging operating environment due to lower economic growth prospects in Mexico and other regions where Vitro has a presence. Operating weakness should be partially offset by the devaluation of the Mexican peso and derivative contract losses are expected to be partially offset by lower actual energy costs over the next year. In recent months, Vitro announced reductions in its discretional capital expenditures during 2008 in an effort to maintain liquidity. Vitro's management continues working on several initiatives in order to enhance the company's liquidity position. Vitro's rating placed on review for downgrade by Moody's On October 24, 2008, the Company's B2 senior unsecured debt and corporate family ratings were placed on review for downgrade by Moody's. The review reflects Moody's belief that Vitro's liquidity has tightened further over the past two weeks because of a drop in the mark-to-market value of its derivatives portfolio, particularly as it relates to natural gas hedges, caused by ongoing volatility in the financial markets and falling natural gas prices. Moody's review will focus on the extent to which margin calls may have affected Vitro's liquidity and the feasibility and effectiveness of the measures the Company is undertaking to meet near term cash requirements and to restore financial flexibility to levels appropriate for the rating category. The rating agency expects to conclude the review within the coming weeks. Vitro's rating placed on negative watch by Standard & Poor's On October 14, 2008, the Company's B foreign currency long-term corporate credit rating was placed on CreditWatch with negative implications by Standard & Poor's ("S&P"). The 'mxBBB-' national scale long-term corporate credit rating was also placed on CreditWatch with negative implications, meaning that S&P could either lower or affirm the ratings following completion of its review. The rating action reflects S&P's concerns about how the more challenging economy and market volatility will affect Vitro's key financial indicators and cash flow generation. S&P expects the economies of Mexico and the U.S. to weaken during the rest of 2008 and into 2009 and affect the construction, automotive, and consumer products (glass containers) industries. According to S&P, Vitro's high financial leverage, important debt maturities, limited cash position, and exposure to commodity price volatility (particularly for natural gas) further constrain its financial flexibility. Liquidity has also been affected by margin calls that have resulted from the negative mark to market on its derivatives position, mostly related to natural gas price fixes. The Company is taking a number of actions to strengthen its liquidity position to weather the current market volatility. S&P mentioned that it could resolve the CreditWatch placement once these actions are put in place. According to S&P, the ratings on Vitro are constrained by the company's highly leveraged financial risk profile, its exposure to commodity price volatility (particularly for natural gas), and the challenging operating environment its flat-glass business faces. The ratings also reflect the seasonality of the food and beverage industry and cyclicality of the construction and automotive industries. However, Vitro's leading position in glass containers and significant share of the Mexican flat-glass market support the ratings. The ratings also reflect Vitro's export activities and international operations, which contribute about 58 percent of total revenues. OTHER Inauguration of Telefonica's new City of Communications, the largest corporate project in Europe On October 8, 2008, the new corporate home of Telefonica, District C, was officially inaugurated. Telefonica's new City of Communications, with its 140,000 square meters of glazed surfaces in the facades, is now the largest urban development in terms of glass ever carried out in Spain and in Europe. For this project, Vitro Cristalglass specifically designed SUPERDUAL-T(R), a product that enables substantial energy savings due to its optimal solar factor. In addition, Vitro Cristalglass supplied MULTIPACT(R) over extra-clear glass and SOLARLUX(R) Supernatural 70/40. Vitro opens an Architectural Development Center On September 2, 2008, the Company announced the opening of the Architectural Design Center (CDA), located in Mexico City, with the purpose of providing comprehensive technical support and state of the art solutions to clients, engineers, designers and all designing professionals. One of the most notable aspects of the CDA is that it specializes in projects that require a high degree of design, feasibility skills and know-how. This characteristic places the CDA among the world's most advanced architectural design centers. Glass Containers (54 percent of LTM 2008 Consolidated Sales) Sales Sales for the quarter increased 19.0 percent YoY to US$404 million from US$339 million. The main drivers behind the 24.9 percent YoY increase in domestic sales were higher volumes in the beer segment coupled with an overall improved price mix, along with price increases to cover energy and raw material inflation. Export sales increased 8.4 percent due to higher volumes in the CFT (Cosmetics, Fragrances & Toiletries), food and wine & liquor segments coupled with an improved price mix in the soft drinks, food and wine & liquor markets. Sales from Glass Containers' foreign subsidiaries rose 16.6 percent YoY as a result of the increased demand in Central and South America. EBIT and EBITDA EBIT for the quarter increased 32.1 percent YoY to US$53 million from US$40 million in 3Q'07. EBITDA for the same period increased 21.6 percent to US$80 million from US$66 million. During this quarter, EBIT and EBITDA were benefited from higher volumes, better production efficiencies (optimized fixed costs absorption) and the continued cost reduction initiatives. These factors offset higher energy and raw materials costs as well as the costs associated with the transfer of Vimex's facilities to Vitro Cosmos ("Cosmos") in Toluca. The YoY comparison includes the negative effect of a series of temporary production interruptions at certain glass containers facilities in Mexico during the months of July and September last year. EBITDA from Mexican glass containers operations, which is Glass Container's core business and represents approximately 78 percent of total EBITDA, increased 18 percent YoY due to the above mentioned factors. Table 7: Glass Containers Table 7 Glass Containers (Million) YoY% YoY% 3Q'08 3Q'07 Change 9M'08 9M'07 Change Pesos(1) Consolidated Net sales 4,167 3,776 10.4 11,838 10,966 8.0 Net Sales Domestic Sales 2,402 2,167 10.8 6,704 6,312 6.2 Exports 1,122 1,053 6.5 3,309 3,048 8.6 Foreign Subsidiaries 644 556 15.9 1,838 1,606 14.4 EBIT 550 451 21.9 1,331 1,379 (3.5) EBITDA 828 737 12.4 2,116 2,272 (6.9) EBIT Margin 13.2% 11.9% 1.3 pp 11.2% 12.6% -1.4 pp EBITDA Margin 19.9% 19.5% 0.4 pp 17.9% 20.7% -2.8 pp Nominal Dollars Consolidated Net sales 404 339 19.0 1,132 980 15.5 Domestic Sales 240 193 24.9 656 560 17.2 Export Sales 104 96 8.4 306 275 11.4 Foreign Subsidiaries 59 51 16.6 169 145 16.5 EBIT 53 40 32.1 127 123 3.6 EBITDA 80 66 21.6 202 202 (0.1) EBIT Margin 13.2% 11.9% 1.3 pp 11.2% 12.5% -1.3 pp EBITDA Margin 19.8% 19.4% 0.4 pp 17.9% 20.6% -2.7 pp Glass Containers Domestic (Millions of Units) 1,278 1,214 5.2 3,746 3,635 3.0 Exports (Millions of Units) 358 338 5.9 1,056 990 6.6 Total 1,635 1,552 5.4 4,801 4,625 3.8 Capacity utilization (furnaces)* 96% 90% 6 pp Alcali (Thousands Tons sold)** 162 163 (0.4 ) 495 473 4.8 LTM YoY% 2008 2007 Change Pesos(1) Consolidated Net sales 15,511 14,542 6.7 Net Sales Domestic Sales 8,763 8,326 5.2 Exports 4,288 4,007 7.0 Foreign Subsidiaries 2,472 2,208 12.0 EBIT 2,036 1,876 8.6 EBITDA 2,944 3,090 (4.7) EBIT Margin 13.1% 12.9% 0.2 pp EBITDA Margin 19.0% 21.3% -2.3 pp Nominal Dollars Consolidated Net sales 1,469 1,296 13.4 Domestic Sales 845 738 14.6 Export Sales 396 359 10.2 Foreign Subsidiaries 227 198 14.7 EBIT 192 167 15.1 EBITDA 278 275 1.3 EBIT Margin 13.1% 12.9% 0.2 pp EBITDA Margin 18.9% 21.2% -2.3 pp Glass Containers Domestic (Millions of Units) 4,951 4,868 1.7 Exports (Millions of Units) 1,412 1,328 6.3 Total 6,363 6,196 2.7 Capacity utilization (furnaces)* Alcali (Thousands Tons sold)** 659 634 3.8 (1) Financial data for year 2008 is presented in nominal pesos while for previous periods it is expressed in constant pesos as of December 31, 2007. For more details please refer to the note regarding new Mexican Financial Reporting Standards. * Includes furnaces under repair ** Includes sodium carbonate, sodium bicarbonate, sodium chlorine, calcium chlorine Flat Glass (46 percent of LTM 2008 Consolidated Sales) Sales Flat Glass sales for the quarter decreased 1.4 percent YoY to US$314 million from US$318 million. Domestic sales decreased 11.3 percent YoY mainly as result of lower volumes in the automotive business line. This situation was partially offset by higher float glass volumes oriented to the construction market. Export sales increased 4.1 percent YoY due to higher float glass volumes sold to South and Central American markets. Automotive sales declined 4.4 percent YoY driven by lower sales in the OEM business line and due to lower export sales of Automotive Glass Replacement ("AGR") as we continue to focus on the more profitable domestic AGR market in which we grew 9 percent YoY. Sales from foreign subsidiaries increased 1.4 percent YoY to US$177 million from US$175 million. Sales at Vitro Cristalglass, the Spanish subsidiary, increased 5 percent YoY due to a better price mix, the new production line for value-added laminated glass in "La Rozada" facility and a stronger Euro. Sales at Vitro Colombia decreased 10 percent compared with the same quarter last year mainly due to a weaker Colombian peso. Sales at Vitro America, the U.S. subsidiary, decreased by 2 percent due to the anticipated slowdown in the demand from the residential construction and were partially offset by increased sales to larger commercial projects (improved product mix). EBIT & EBITDA EBIT decreased 56.6 percent YoY to US$8 million from US$19 million while EBITDA decreased 26.7 percent YoY to US$22 million from US$31 million. During the same period, EBIT and EBITDA margins decreased 3.3 and 2.5 percentage points respectively. On a YoY comparison, higher energy and raw materials costs coupled with sluggish construction and automotive markets had a negative impact on the EBIT and EBITDA generation. Table 8: Flat Glass Table 8 Flat Glass (Million) YoY% YoY% 3Q'08 3Q'07 Change 9M'08 9M'07 Change Pesos(1) Consolidated Net sales 3,245 3,573 (9.2) 9,792 10,173 (3.7) Net Sales Domestic Sales 749 921 (18.7) 2,460 2,413 1.9 Exports 657 684 (3.9) 1,902 2,004 (5.1) Foreign Subsidiaries 1,838 1,969 (6.6) 5,430 5,755 (5.6) EBIT 85 217 (60.9) 275 564 (51.3) EBITDA 232 348 (33.4) 698 989 (29.4) EBIT Margin 2.6% 6.1% -3.5 pp 2.8% 5.5% -2.7 pp EBITDA Margin 7.2% 9.8% -2.6 pp 7.1% 9.7% -2.6 pp Nominal Dollars Consolidated Net sales 314 318 (1.4) 935 898 4.1 Domestic Sales 73 83 (11.3) 237 216 9.6 Export Sales 63 61 4.1 181 178 1.8 Foreign Subsidiaries 177 175 1.4 516 504 2.5 EBIT 8 19 (56.6) 26 49 (46.0) EBITDA 22 31 (26.7) 67 86 (22.7) EBIT Margin 2.6% 5.9% -3.3 pp 2.8% 5.4% -2.6 pp EBITDA Margin 7.1% 9.6% -2.5 pp 7.1% 9.6% -2.5 pp Volumes Flat Glass (Thousands of m2R)(2),(3) 33,769 34,624 (2.5) 101,273 98,918 2.4 Capacity utilization Flat Glass furnaces(4) 110% 107% 3.1 pp Flat Glass auto(5) 85% 81% 4.6 pp LTM YoY% 2008 2007 Change Pesos(1) Consolidated Net sales 13,210 13,418 (1.6) Net Sales Domestic Sales 3,319 3,234 2.6 Exports 2,545 2,509 1.4 Foreign Subsidiaries 7,346 7,675 (4.3) EBIT 493 689 (28.4) EBITDA 1,029 1,300 (20.8) EBIT Margin 3.7% 5.1% -1.4 pp EBITDA Margin 7.8% 9.7% -1.9 pp Nominal Dollars Consolidated Net sales 1,247 1,179 5.8 Domestic Sales 317 289 9.5 Export Sales 240 222 8.0 Foreign Subsidiaries 690 667 3.4 EBIT 46 59 (21.7) EBITDA 97 113 (14.1) EBIT Margin 3.7% 5.1% -1.4 pp EBITDA Margin 7.8% 9.7% -1.9 pp Volumes Flat Glass (Thousands of m2R)(2),(3) 135,144 128,599 5.1 Capacity utilization Flat Glass furnaces(4) Flat Glass auto(5) (1) Financial data for year 2008 is presented in nominal pesos while for previous periods it is expressed in constant pesos as of December 31, 2007. For more details please refer to the note regarding new Mexican Financial Reporting Standards. (2) Flat Glass volumes only include float and automotive glass manufactured at our Mexican subsidiaries (3) m2R = Reduced Squared Meters (4) Capacity utilization may sometimes be greater than 100 percent because pulling capacity is calculated based on a certain number of changes in glass color & thickness, determined by historical averages. (5) Capacity measured in units CONSOLIDATED VITRO, S.A.B. DE C.V. AND SUBSIDIARIES CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIODS, (MILLION) Third Quarter INCOME STATEMENT Pesos(1) Nominal Dollars Item 2008 2007 % Var. 2008 2007 % Var. 1 Consolidated Net Sales 7,482 7,436 0.6 724 665 8.9 2 Cost of Sales 5,401 5,396 0.1 523 483 8.3 3 Gross Income 2,081 2,039 2.1 201 182 10.5 4 SG&A Expenses 1,450 1,442 0.5 141 129 8.6 5 Operating Income 631 597 5.8 61 53 15.0 6 Other Expenses (Income), net 77 119 (35.5) 7 11 (31.2) 7 Interest Expense (433) (421) 2.9 (42) (37) 12.2 8 Interest Income 17 41 (57.6) 2 4 (53.0) 9 Other Financial Expenses (net) (1,743) (67) -- (167) (6) -- 10 Exchange Loss (650) (137) 374.4 (59) (12) 401.7 11 Gain from Monet. Position - 154 -- - 14 -- 12 Total Financing Result (2,808) (430) 553.4 (267) (38) 609.3 13 Inc. (loss) bef. Tax (2,254) 48 -- (213) 5 -- 14 Income Tax (635) 90 -- (60) 8 -- 15 Net Inc. (loss) Cont. Opns. (1,619) (42) -- (153) (3) -- 16 Income (loss)of Discont. Oper. - - -- - - -- 17 Income on disposal of discontinued operations - - -- - - -- 18 Extraordinary Items, Net - - -- - - -- 19 Net Income (Loss) (1,619) (42) -- (153) (3) -- 20 Net Income (loss) of Maj. Int. (1,578) (81) -- (150) (7) -- 21 Net Income (loss) of Min. Int. (40) 39 -- (4) 3 -- CONSOLIDATED VITRO, S.A.B. DE C.V. AND SUBSIDIARIES CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIODS, (MILLION) January - September INCOME STATEMENT Constant Pesos Nominal Dollars Item 2008 2007 % Var. 2008 2007 % Var. 1 Consolidated Net Sales 21,866 21,402 2.2 2,089 1,901 9.9 2 Cost of Sales 16,067 15,425 4.2 1,535 1,371 12.0 3 Gross Income 5,799 5,977 (3.0) 554 531 4.4 4 SG&A Expenses 4,276 4,140 3.3 409 368 10.9 5 Operating Income 1,523 1,837 (17.1) 145 162 (10.3) 6 Other Expenses (Income), net 98 601 (83.8) 9 53 (82.3) 7 Interest Expense (1,147) (1,313) (110) (116) (5.7) 8 Interest Income 41 165 (74.9) 4 15 (72.9) 9 Other Financial Expenses (net) (2,265) (464) 388.3 (217) (41) 425.0 10 Exchange Loss 146 (91) -- 17 (7) -- 11 Gain from Monet. Position (0) 296 -- (0) 26 -- 12 Total Financing Result (3,225) (1,407) 129.1 (306) (124) 147.1 13 Inc. (loss) bef. Tax (1,799) (172) (946.8) (170) (14) -- 14 Income Tax (557) 213 -- (52) 19 -- 15 Net Inc. (loss) Cont. Opns. (1,242) (384) (223.1) (118) (33) (254.2) 16 Income (loss)of Discont. Oper. - - -- - - -- 17 Income on disposal of discontinued operations - - -- - - -- 18 Extraordinary Items, Net - - -- - - -- 19 Net Income (Loss) (1,242) (384) (223.1) (118) (33) (254.2) 20 Net Income (loss) of Maj. Int. (1,240) (489) (153.8) (118) (42) (179.7) 21 Net Income (loss) of Min. Int. (2) 104 -- (0) 9 -- Last Twelve Months INCOME STATEMENT Pesos(1) Nominal Dollars Item 2008 2007 % Var. 2008 2007 % Var. 1 Consolidated Net Sales 29,055 28,354 2.5 2,748 2,510 9.5 2 Cost of Sales 20,829 20,391 2.1 1,971 1,805 9.2 3 Gross Income 8,226 7,963 3.3 777 704 10.3 4 SG&A Expenses 5,836 5,603 4.2 552 497 11.1 5 Operating Income 2,390 2,360 1.3 225 208 8.3 6 Other Expenses (Income), net 366 250 46.2 34 21 58.7 7 Interest Expense (1,537) (1,711) (10.2) (145) (151) (3.8) 8 Interest Income 52 204 (74.6) 5 18 (72.7) 9 Other Financial Expenses (net) (2,310) (537) 330.0 (222) (48) 361.5 10 Exchange Loss 144 35 307.2 17 4 292.2 11 Gain from Monet. Position 175 434 (59.7) 16 38 (58.2) 12 Total Financing Result (3,477) (1,575) 120.8 (329) (138) 137.9 13 Inc. (loss) bef. Tax (1,453) 535 -- (138) 48 -- 14 Income Tax (726) 536 -- (68) 48 -- 15 Net Inc. (loss) Cont. Opns. (727) (2) 45,731.8 (71) 0 -- 16 Income (loss)of Discont. Oper. - - -- - - -- 17 Income on disposal of discontinued operations - (2) -- - (0) -- 18 Extraordinary Items, Net - - -- - - -- 19 Net Income (Loss) (727) (4) 18,721.1 (71) 0 -- 20 Net Income (loss) of Maj. Int. (764) (93) 720.4 (74) (7)(925.8) 21 Net Income (loss) of Min. Int. 37 89 (58.7) 3 7 (52.9) VITRO, S.A.B. DE C.V. AND SUBSIDIARIES CONSOLIDATED FINANCIAL STATEMENTS As of September 30, (Million) Pesos(1) Nominal Dollars Item BALANCE SHEET 2008 2007 % Var. 2008 2007 % Var. 22 Cash & Cash Equivalents 777 1,501 (48.2) 72 135 (46.7) 23 Trade Receivables 1,871 1,856 0.8 173 164 5.5 24 Inventories 4,128 3,817 8.2 382 344 11.3 25 Other Current Assets 3,977 3,273 21.5 369 295 24.8 26 Total Current Assets 10,753 10,446 2.9 996 938 6.2 27 Prop., Plant & Equipment 18,485 17,206 7.4 1,713 1,551 10.5 28 Deferred Assets 3,282 2,883 13.8 304 256 18.8 29 Other Long-Term Assets 108 327 (66.9) 10 29 (65.8) 30 Total Assets 32,628 30,862 5.7 3,023 2,775 9.0 31 Short-Term & Curr. Debt 1,702 913 86.3 158 80 96.6 32 Trade Payables 2,276 2,042 11.4 211 183 15.4 33 Other Current Liabilities 5,955 2,694 121.0 552 242 127.8 34 Total Curr. Liab. 9,933 5,650 75.8 920 505 82.2 35 Long-Term Debt 14,016 14,433 (2.9) 1,299 1,302 (0.2) 36 Other LT Liabilities 898 2,063 (56.5) 83 185 (55.1) 37 Total Liabilities 24,847 22,146 12.2 2,302 1,992 15.6 38 Majority interest 6,319 6,797 (7.0) 585 613 (4.5) 39 Minority Interest 1,462 1,919 (23.8) 136 169 (19.8) 40 Total Shar. Equity 7,781 8,716 (10.7) 721 782 (7.8) FINANCIAL INDICATORS(2) 3Q'08 3Q'07 Debt/EBITDA (LTM, times) 4.0 3.5 EBITDA/ Total Net Fin. Exp. (LTM, times) 1.0 1.6 Debt / (Debt + Equity)(times) 0.7 0.6 Debt/Equity (times) 2.0 1.8 Total Liab./Stockh. Equity (times) 3.2 2.5 Curr. Assets/Curr. Liab. (times) 1.1 1.8 Sales/Assets (times) 0.9 1.2 EPS (Ps$) * (4.40) (0.23) EPADR (US$) * (1.25) (0.06) * Based on the weighted average shares outstanding. OTHER DATA # Shares Issued (thousands) 386,857 386,857 # Average Shares Outstanding (thousands) 358,505 358,538 # Employees 23,414 24,400 (1) Financial data for year 2008 is presented in nominal pesos while for previous periods it is expressed in constant pesos as of December 31, 2007. For more details please refer to the note regarding new Mexican Financial Reporting Standards. (2) Financial ratios are calculated using figures in pesos VITRO, S.A.B. DE C.V. AND SUBSIDIARIES SEGMENTED INFORMATION FOR THE PERIODS, (MILLION) Third Quarter Pesos(1) Nominal Dollars 2008 2007 % 2008 2007 % GLASS CONTAINERS Net Sales 4,180 3,783 10.5% 405 340 19.1% Interd. Sales 13 8 66.3% 1 1 76.6% Con. Net Sales 4,167 3,776 10.4% 404 339 19.0% Expts. 1,122 1,053 6.5% 104 96 8.4% EBIT 550 451 21.9% 53 40 32.1% Margin (2) 13.2% 11.9% 13.2% 11.9% EBITDA 828 737 12.4% 80 66 21.6% Margin (2) 19.9% 19.5% 19.8% 19.4% Glass containers volumes (MM Pieces) Domestic 1,278 1,214 5.2% Exports 358 338 5.9% Total:Dom.+Exp. 1,635 1,552 5.4% Soda Ash (Thousand Tons) 162 163 -0.4% FLAT GLASS Net Sales 3,256 3,575 -8.9% 315 318 -1.1% Interd. Sales 11 2 520.5% 1 0 566.5% Con. Net Sales 3,245 3,573 -9.2% 314 318 -1.4% Expts. 657 684 -3.9% 63 61 4.1% EBIT 85 217 -60.9% 8 19 -56.6% Margin (2) 2.6% 6.1% 2.6% 5.9% EBITDA 232 348 -33.4% 22 31 -26.7% Margin (2) 7.2% 9.8% 7.1% 9.6% Flat Glass Volumes (Thousand m2R)(3) Const + Auto 33,769 34,624 -2.5% CONSOLIDATED (4) Net Sales 7,506 7,445 0.8% 726 666 9.1% Interd. Sales 24 10 154.2% 2 1 170.0% Con. Net Sales 7,482 7,436 0.6% 724 665 8.9% Expts. 1,779 1,737 2.4% 167 157 6.7% EBIT 631 597 5.8% 61 53 15.0% Margin (2) 8.4% 8.0% 8.4% 7.9% EBITDA 1,087 1,060 2.5% 105 94 11.4% Margin (2) 14.5% 14.3% 14.5% 14.1% January - September Constant Pesos Nominal Dollars 2008 2007 % 2008 2007 % GLASS CONTAINERS Net Sales 11,865 10,997 7.9% 1,134 983 15.4% Interd. Sales 27 30 -11.1% 3 3 -2.5% Con. Net Sales 11,838 10,966 8.0% 1,132 980 15.5% Expts. 3,309 3,048 8.6% 306 275 11.4% EBIT 1,331 1,379 -3.5% 127 123 3.6% Margin (2) 11.2% 12.6% 11.2% 12.5% EBITDA 2,116 2,272 -6.9% 202 202 -0.1% Margin (2) 17.9% 20.7% 17.9% 20.6% Glass containers volumes (MM Pieces) Domestic 3,746 3,635 3.0% Exports 1,056 990 6.6% Total:Dom.+Exp. 4,801 4,625 3.8% Soda Ash (Thousand Tons) 495 473 4.8% FLAT GLASS Net Sales 9,829 10,182 -3.5% 938 899 4.4% Interd. Sales 37 9 312.9% 4 1 343.3% Con. Net Sales 9,792 10,173 -3.7% 935 898 4.1% Expts. 1,902 2,004 -5.1% 181 178 1.8% EBIT 275 564 -51.3% 26 49 -46.0% Margin (2) 2.8% 5.5% 2.8% 5.4% EBITDA 698 989 -29.4% 67 86 -22.7% Margin (2) 7.1% 9.7% 7.1% 9.6% Flat Glass Volumes (Thousand m2R)(3) Const + Auto 101,273 98,918 2.4% CONSOLIDATED (4) Net Sales 21,930 21,441 2.3% 2,095 1,905 10.0% Interd. Sales 64 39 62.6% 6 4 75.8% Con. Net Sales 21,866 21,402 2.2% 2,089 1,901 9.9% Expts. 5,211 5,053 3.1% 487 453 7.7% EBIT 1,523 1,837 -17.1% 145 162 -10.3% Margin (2) 7.0% 8.6% 7.0% 8.5% EBITDA 2,833 3,279 -13.6% 270 290 -6.8% Margin (2) 13.0% 15.3% 12.9% 15.3% Last Twelve Months Pesos(1) Nominal Dollars 2008 2007 % 2008 2007 % GLASS CONTAINERS Net Sales 15,544 14,593 6.5% 1,472 1,300 13.2% Interd. Sales 34 51 -33.9% 3 5 -28.1% Con. Net Sales 15,511 14,542 6.7% 1,469 1,296 13.4% Expts. 4,288 4,007 7.0% 396 359 10.2% EBIT 2,036 1,876 8.6% 192 167 15.1% Margin (2) 13.1% 12.9% 13.1% 12.9% EBITDA 2,944 3,090 -4.7% 278 275 1.3% Margin (2) 19.0% 21.3% 18.9% 21.2% Glass containers volumes (MM Pieces) Domestic 4,951 4,868 1.7% Exports 1,412 1,328 6.3% Total:Dom.+Exp. 6,363 6,196 2.7% Soda Ash (Thousand Tons) 659 634 3.8% FLAT GLASS Net Sales 13,252 13,428 -1.3% 1,251 1,180 6.0% Interd. Sales 42 10 326.6% 4 1 355.5% Con. Net Sales 13,210 13,418 -1.6% 1,247 1,179 5.8% Expts. 2,545 2,509 1.4% 240 222 8.0% EBIT 493 689 -28.4% 46 59 -21.7% Margin (2) 3.7% 5.1% 3.7% 5.0% EBITDA 1,029 1,300 -20.8% 97 113 -14.1% Margin (2) 7.8% 9.7% 7.8% 9.6% Flat Glass Volumes (Thousand m2R)(3) Const + Auto 135,144 128,599 5.1% CONSOLIDATED (4) Net Sales 29,131 28,415 2.5% 2,755 2,515 9.5% Interd. Sales 76 61 24.6% 7 5 34.3% Con. Net Sales 29,055 28,354 2.5% 2,748 2,510 9.5% Expts. 6,833 6,517 4.9% 636 582 9.3% EBIT 2,390 2,360 1.3% 225 208 8.3% Margin (2) 8.2% 8.3% 8.2% 8.3% EBITDA 3,932 4,355 -9.7% 371 384 -3.5% Margin (2) 13.5% 15.4% 13.5% 15.3% (1) Financial data for year 2008 is presented in nominal pesos while for previous periods it is expressed in constant pesos as of December 31, 2007. For more details please refer to the note regarding new Mexican Financial Reporting Standards. (2) EBIT and EBITDA Margins consider Consolidated Net Sales. (3) m2R = Reduced Squared Meters (4) Includes corporate companies and other's sales and EBIT. DATASOURCE: Vitro S.A.B. de C.V. CONTACT: Investor Relations, Adrian Meouchi, + (52) 81-8863-1765, , Angel Estrada, + (52) 81-8863-1730, , both of Vitro S.A.B. de C.V., or U.S. agency, Susan Borinelli, or Barbara Cano, , both of Breakstone Group, +1-646-452-2334, Media Relations, Albert Chico of Vitro, S.A.B. de C.V., + (52) 81-8863-1661, Web Site: http://www.vitro.com/

Copyright