United States Steel Corporation (U.S. Steel) reported a decline in financial performance for the third quarter and the first nine months of 2024 compared to the same periods in 2023. For the three months ended September 30, 2024, net sales were $3,219 million, down 18% from $3,943 million in the prior year. Similarly, net sales for the nine months ended September 30, 2024, totaled $10,192 million, a decrease of 18% from $12,375 million in 2023. This decline was attributed to lower shipment volumes and average realized prices across key segments, particularly in the North American Flat-Rolled and Mini Mill segments.

Total operating expenses for the third quarter of 2024 were $3,805 million, down from $4,154 million in the same quarter of 2023. For the nine-month period, operating expenses decreased to $11,748 million from $12,879 million. Despite the reduction in expenses, U.S. Steel's earnings before interest and income taxes (EBIT) fell significantly, with EBIT for Q3 2024 at $48 million, an 83% drop from $277 million in Q3 2023. For the nine months, EBIT was $383 million, down 63% from $1,030 million in the previous year.

Net earnings for the third quarter of 2024 were $119 million, compared to $299 million in Q3 2023, while net earnings for the nine months were $473 million, down from $975 million in 2023. Earnings per share (EPS) also reflected this downturn, with diluted EPS of $0.48 for Q3 2024, compared to $1.20 in the same quarter of 2023.

Strategically, U.S. Steel is in the process of merging with Nippon Steel Corporation, with stockholder approval received in April 2024. The merger is expected to close in Q4 2024, pending regulatory approvals. The company has also idled production at its UPI facility and incurred restructuring charges of $5 million in Q3 2024, down from $18 million in the same period of 2023.

As of September 30, 2024, U.S. Steel reported total current assets of $5,766 million, a decrease from $6,943 million at the end of 2023. Total assets increased slightly to $20,633 million, while total stockholders’ equity rose to $11,578 million. The company’s cash and cash equivalents were reported at $1,773 million, down from $2,948 million at the end of 2023.

Overall, U.S. Steel's financial results for the third quarter and first nine months of 2024 indicate significant challenges, primarily driven by lower sales volumes and prices, alongside ongoing strategic developments related to the merger and restructuring efforts.

About UNITED STATES STEEL CORP

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