Befesa S.A. (BFSA.DE / BFSA.MC) – Filings Review

Ticker: BFSA (Frankfurt: XETRA) / BFSA (BME Madrid) Sector: Environmental services – hazardous waste recycling (EAF steel dust, aluminum salt slags) HQ: Luxembourg (operations across Europe, US, China, Turkey, South Korea, Taiwan) Updated: 2026-04-12

Ticker: BFSA (Frankfurt: XETRA) / BFSA (BME Madrid) Sector: Environmental services – hazardous waste recycling (EAF steel dust, aluminum salt slags) HQ: Luxembourg (operations across Europe, US, China, Turkey, South Korea, Taiwan) Updated: 2026-04-12


1. Most Recent Earnings – FY 2025 Preliminary (reported 26 Feb 2026)

Befesa delivered its best year on record. The headline: all-time-high adjusted EBITDA of EUR 243m, record operating cash flow of EUR 212m, and net income nearly doubling year-over-year.

Key financials

Metric FY 2025 FY 2024 YoY Change
Revenue EUR 1,183m EUR 1,239m -5%
Adjusted EBITDA EUR 243m EUR 213m +14%
EBITDA margin 20.5% 17.2% +330 bps
Net income EUR 81m EUR 51m +58%
EPS EUR 2.01 EUR 1.27 +58%
Operating cash flow EUR 212m EUR 192m +10%
Net debt EUR 552m EUR 619m -11%
Net leverage 2.27x 2.90x Significant improvement

Revenue declined 5% on lower secondary aluminum volumes, but profitability surged because the real margin drivers – zinc treatment charges falling to all-time-low $80/t (vs $165/t in 2024) and higher zinc hedging prices averaging EUR 2,629/t – more than compensated.

Beat or miss?

FY 2025 EBITDA of EUR 243m landed at the low end of the EUR 240-265m guidance range. EPS of EUR 2.01 beat consensus expectations. The street was generally satisfied given the zinc TC headwind was already priced in. No major surprise either way – this was a “delivered as promised” quarter.

Management commentary highlights

CEO Asier Zarraonandia on the results: > “2025 was a year of robust delivery for Befesa. We achieved 14% EBITDA growth, record operating cash flow.”

On steel dust resilience: CEO characterized the business as “resilient” and noted the company achieved results “despite scheduled maintenance shutdowns in key assets.”

CFO Rafael Perez on margins: “Operational efficiency and cost discipline” drove the 330 bps margin expansion. He described secondary aluminum’s Q4 as “a good reference” for 2026, implying the cycle bottom is behind them.

On China: Management acknowledged “low utilization” throughout 2025 and confirmed expansion plans remain paused “until further notice,” with resources redirected to core markets.

On US tariffs: “Tariffs could positively impact US operations by increasing local steel production and prices.” This is a rare case where a European industrial actually benefits from US protectionism.

2026 guidance

Befesa has deferred full earnings guidance to Q1 2026 results (due 30 April 2026), pending settled zinc treatment charges for 2026. However, management signaled: - Expected earnings growth driven by higher US EAF volumes and new steelmaker contracts - Treatment charges anticipated at $100-130/t (up from $80 benchmark in 2025) - Incremental US volumes of 60,000-70,000 tons - Net leverage target of below 2.0x - Proposed dividend of EUR 40m (EUR 1.00/share), up from EUR 0.63/share in FY 2024


2. Quarterly Trajectory (Q3 2024 through FY 2025)

The margin recovery is real and accelerating. Here’s the quarterly EBITDA progression:

Quarterly adjusted EBITDA

Quarter Adj. EBITDA YoY Change Key driver
Q3 2024 EUR 49m +16% Steel dust margin expansion, zinc hedging
Q4 2024 EUR 62m +27% QoQ Strong close, Europe + Asia utilization
Q1 2025 EUR 56m +15% Maintenance shutdowns dampened volumes
Q2 2025 EUR 56m est. flat QoQ H1 total EUR 112m, +9% YoY
H2 2025 EUR 131m Stronger half Higher volumes, Palmerton ramp
FY 2025 EUR 243m +14% Record year

Steel Dust Recycling (core business, ~87% of EBITDA) - FY 2025 EBITDA: EUR 212m (+25% YoY), margin expanded from 21% to 27% - Throughput: 1,215 kt (stable YoY) - Europe utilization: 94% in Q4 (near full capacity) - US utilization: 71% in Q4, ramping toward 75-80% in 2025, targeting 90% by 2028 - Asia: Taiwan +11% YoY recovery; Korea load factor 76% (+6 pts YoY)

Aluminum Salt Slags - FY 2025 EBITDA: EUR 32m (-27% YoY, down from EUR 43m) - Salt slag utilization: 89% (strong) - Secondary aluminum utilization: 75% (weak European auto demand) - Management flagged Q3 2025 as the “cycle bottom” with Q4 showing recovery

Geographic breakdown

Region Steel Dust Load Factor (Q4 2025) Notes
Europe 94% Near capacity, steel production -3% YoY but Befesa volumes stable
United States 71% Palmerton 2nd kiln commissioned July 2025, ramp ongoing
Turkey ~83% (Asia total) Robust, highest since Q1 2022
South Korea 76% +6% YoY improvement
Taiwan Recovery +11% YoY post-maintenance
China ~50% Low utilization, expansion paused

3. Annual Report 2024 / Strategic Priorities

Strategic priorities stated by management

  1. Organic growth in core markets – focus on ramping existing capacity rather than new greenfield
  2. US market penetration – Palmerton expansion is the flagship growth project
  3. Deleveraging – drive leverage below 2.0x from 2.27x at YE 2025
  4. Zinc hedging discipline – extend hedge book at favorable levels to lock in earnings visibility
  5. Selective aluminum recovery – Bernburg expansion to capture European secondary aluminum growth

Capital expenditure

Year Total CapEx Maintenance Growth Key projects
2024 EUR 119m ~EUR 42m ~EUR 77m Palmerton, various
2025 EUR 76m EUR 50m EUR 26m Palmerton completion, Bernburg start
2026E <EUR 70m EUR 40-45m Remainder Bernburg main focus

The CapEx story is one of declining spend as major growth projects complete. This is favorable for free cash flow generation.

China (Changzhou) plant status

This is the most closely watched operational question for Befesa:

The honest read: China has underdelivered vs. original thesis. Management is managing the situation rather than doubling down, which is the right call.

Turkey operations

Bernburg expansion (Germany) – new


4. Material Disclosures

Debt refinancing (July 2024)

Major refinancing completed, significantly de-risking the balance sheet:

Facility Size Maturity Rate
Senior Secured Term Loan B EUR 650m July 2029 Euribor + 275 bps
Revolving Credit Facility EUR 100m July 2028 Undrawn
Guarantee Facility EUR 35m July 2028

Current debt position (YE 2025): - Gross debt: EUR 695m - Net debt: EUR 552m - Cash: EUR 143m + EUR 100m undrawn RCF - Total liquidity: EUR 243m

Insider/major shareholder activity

Triton Partners re-entry (March 2025): The PE firm that originally owned Befesa (bought from Abengoa in 2013, IPO’d in 2017, fully exited by 2019) quietly built a sub-5% stake. Bloomberg reported this in March 2025. The market read it as a positive signal – Triton knows this business intimately and chose to come back at depressed valuations.

Insider ownership: Management owns under 1% of shares (~EUR 5.7m worth). Low but not unusual for a Luxembourg-listed mid-cap.

Institutional ownership: ~45% held by institutions.

M&A activity

ESG/Sustainability (relevant for DFI context)

Befesa is a strong ESG story by nature of what it does:

For DFI context: Befesa is exactly the type of business that development finance institutions love – essential environmental service, circular economy enabler, operating in emerging markets (Turkey, China), with measurable waste diversion and resource recovery metrics.


5. Analyst Coverage

Covering brokerages

Broker Rating Notes
UBS Buy Raised target; reaffirmed March 2026
Deutsche Bank Buy Raised PT to EUR 36 from EUR 32 (March 2026)
Berenberg Buy Reaffirmed March 2026
Morgan Stanley Buy Active coverage
Kepler Cheuvreux Buy Active coverage
Stifel Buy Active coverage
ODDO BHF Coverage Befesa presents at ODDO conferences
Others (3-4 additional) Mixed ~9-10 total analysts

Consensus summary

Metric Value
Consensus rating Buy (7 Buy, 2 Hold, 0 Sell)
Average 12-month price target EUR 37-38
High estimate EUR 42-44
Low estimate EUR 29-33
Current price (approx.) EUR 33.60
Implied upside to consensus ~10-13%

Forward consensus estimates (analyst median)

Metric 2026E Notes
Revenue EUR 1.42bn +17% YoY (aluminum recovery + US ramp)
EPS EUR 2.59 +20% YoY
Price target EUR 37.34 Reconfirmed recently

Bull vs. bear arguments

Bull case (EUR 42+): - Zinc price tailwind: prices trending higher, hedge book locked at attractive levels through H1 2028 - US growth: Palmerton expansion drives incremental 60-70 kt volumes, EAF steel share gaining in US - Margin expansion still has room: steel dust margins went from 17% to 27% in two years - Deleveraging: at 2.27x and heading below 2.0x, opening up capital return optionality - Triton re-entry as a value signal - Treatment charges rising from $80 to $100-130 is a net positive for Befesa - Bernburg provides aluminum segment growth catalyst - US tariffs net positive (more domestic steel production = more EAF dust for Befesa)

Bear case (EUR 29): - China remains a capital sink with unclear path to full utilization - Zinc price cyclicality: a zinc price collapse would pressure earnings even with hedges - European steel production in secular decline (blast furnace closures offset by EAF growth, but net volumes uncertain) - Secondary aluminum segment structurally challenged by weak European automotive - High leverage history makes investors nervous despite recent progress - Small/mid-cap liquidity discount (low daily volume on Frankfurt, avg ~422 shares) - Management’s conservative guidance approach means catalysts come slowly

Recent rating changes


6. Key Numbers Reference

Zinc price and cycle position

Metric Value
2025 average zinc LME $2,867/t (+3% YoY)
2025 zinc range $2,521-$3,351/t
2025 zinc in EUR EUR 2,542/t (flat YoY due to FX)
Current zinc (approx.) ~$2,800-2,900/t
Cycle context Mid-cycle; above 10-year average but below 2022 peaks

Befesa zinc price sensitivity

Each $100/t change in zinc LME = EUR 7-8m EBITDA impact on unhedged portion.

This is the key number. But Befesa has substantially reduced this sensitivity through hedging:

Period Hedge price Coverage
2025 $2,923/t avg Fully hedged
2026 $2,990/t avg Substantially hedged
2027 $3,000/t Hedged
H1 2028 $3,100/t Extended at record levels

The hedge book at $3,000-3,100 for 2027-2028 is well above current spot, providing meaningful earnings visibility. Management has been smart about locking in levels.

Treatment charges (zinc TC)

Year Benchmark TC Direction
2023 $274/t High
2024 $165/t Declining
2025 $80/t All-time low
2026E $100-130/t Recovery expected

Lower TCs are GOOD for Befesa – they pay TCs to buy zinc concentrate for their smelting operations, so lower TCs reduce input costs. The 2025 $80/t level was a historic tailwind.

Capacity overview

Business Installed capacity 2025 utilization
EAFD recycling (global) ~1.84 mt ~70% average
Europe steel dust ~600 kt 94% (Q4)
US steel dust (incl. Palmerton) ~620 kt 71% (Q4), targeting 90% by 2028
China steel dust (Changzhou) 110 kt ~50%
Asia ex-China (Turkey, Korea, Taiwan) ~100+ kt 76-83%
Aluminum salt slags 450 kt 89%
Secondary aluminum 205 kt (265 kt post-Bernburg) 75%

Specific gate fee levels are not publicly disclosed. Befesa receives a collection/gate fee per ton of hazardous waste managed for EAF steel producers in the US and Europe. The fee structure is contract-based and varies by region. Management has not flagged any adverse gate fee trends; the implied direction is stable to slightly positive as regulatory enforcement tightens.

Debt maturity profile

Instrument Amount Maturity Rate
Term Loan B EUR 650m July 2029 Euribor + 225 bps (post-repricing)
Revolving Credit EUR 100m (undrawn) July 2028
Guarantee Facility EUR 35m July 2028

No near-term maturities. Next wall is July 2028 (RCF) and July 2029 (TLB). With leverage at 2.27x and heading below 2.0x, refinancing risk is low.

Energy cost exposure

Input Level (Q4 2025) Share of cost
Coke EUR 152/t ~60% of energy bill
Gas EUR 45/MWh Secondary input
Electricity Stable Managed

Summary Assessment

Befesa is in the best financial shape it has been in since its 2017 IPO. The FY 2025 results confirm a genuine earnings inflection driven by:

  1. Structural tailwinds in steel dust (EAF share gain, zinc hedging, treatment charge dynamics)
  2. Disciplined capital allocation (CapEx declining, leverage falling, dividend growing)
  3. US growth optionality (Palmerton ramp with 60-70 kt incremental contracted volumes)

The weak spots are real but contained: China is a sunk-cost situation being managed conservatively, and secondary aluminum is cyclically depressed but showing early recovery. Neither threatens the core thesis.

At ~EUR 33-34 and 12.5x forward P/E with 20%+ EPS growth expected, the valuation is undemanding for a business with this quality of earnings, ESG profile, and structural tailwinds from global EAF steel adoption.

Key upcoming catalyst: Q1 2026 results on 30 April 2026, which should include full 2026 EBITDA guidance once zinc treatment charges are settled.


Sources