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Fletcher Building H1 2017 Results Announcement

Half Year Results21 February 2017FBUMaterials

• Revenue up 4% to $4,613m;
• Operating earnings before significant items up 12% to $310m;

• Operating earnings from the Distribution and International divisions both up more than 30%;

• Construction result impacted by losses on a major project;

• Net earnings before significant items up 18% to $187m;

• Interim dividend up 5% to 20 cents per share.


Auckland, February 22, 2017 – Fletcher Building today reported net earnings after tax of $176 million, a 2% increase

compared with $172 million in the prior corresponding period.

The result included a net loss from significant items of $11 million due to costs associated with site closures in Rocla

Products and Fletcher Insulation. Net earnings excluding significant items were 18% higher at $187 million.

Operating earnings (earnings before interest and tax and significant items) were $310 million, up 12% on the $278 million

reported in the prior corresponding period. This reflected a sustained improvement across almost all parts of the portfolio,

signalling the benefit that businesses are getting from a strong New Zealand economy, improved customer propositions,

operational efficiencies, cost reductions, and in some cases organisational restructuring.

Revenue for the period of $4,613 million was 4% higher, reflecting sales growth in the New Zealand businesses and the

acquisition of the Higgins contracting business which operates in New Zealand and the South Pacific and was effective from

29 July 2016.

An interim dividend of 20.0 cents per share will be paid on 12 April 2017, with full New Zealand tax credits attached. The

dividend reinvestment plan will be operative for this dividend payment.

Fletcher Building chief executive Mark Adamson said that the result was driven by an excellent performance by the

Distribution and International businesses which both reported increases in operating earnings in excess of 30% versus the

previous comparable period.

“The strength of the macroeconomic environment in New Zealand has helped the performance of the Distribution

businesses but it has also managed the mixed economic conditions in Australia to report operating earnings of $84 million

versus $64 million last year.”

“The International division is now starting to show the benefit of cost reductions, operational efficiencies, restructures and

new product initiatives across the Formica and Laminex group of companies. The 32% improvement in operating earnings

in the first half of this year was primarily driven by year on year improvements at Formica Europe and Formica Asia.”

“Across New Zealand we were pleased to see operating earnings excluding the performance of the Construction division

and divested and acquired businesses increase 20% year on year, indicating the positive impact of continued demand

across the residential building and infrastructure sectors.”

Construction operating earnings reduced due to the timing of earnings from certain projects being recognised, expensed bid

costs, a reduced contribution from Fletcher EQR, and losses incurred on a major construction project.

Consistent with guidance provided at the Annual Shareholders’ Meeting in October 2016, operating earnings (earnings

before interest, tax and significant items) for the 2017 financial year are expected to be in the range of $720 million to

$760 million.





NEWS RELEASE

FINANCIAL RESULTS FOR THE

SIX MONTHS ENDING 31 DECEMBER 2016



Comparisons are with the prior financial half year ended 31 December 2015.

Revenue

$4,613 million, up from $4,434 million

Net earnings

$176 million, up from $172 million

Net earnings before significant

items

$187 million, up from $159 million

Operating earnings (EBIT)

$294 million, up from $288 million

Operating earnings (EBIT)

before significant items

$310 million, up from $278 million

Cash flow from operations

-$67 million, down from $170 million

Basic earnings per share

before significant items

27.0 cents per share, up from 23.0 cents per share

Interim dividend

20.0 cents per share, fully imputed for New Zealand taxation purposes

Dividend payment dates

The dividend will be paid on 12 April 2017 to holders registered at 5.00pm

Friday 24 March 2017 (NZT)

The shares will be quoted on an ex-dividend basis from Thursday

23 March 2017 on the NZX and ASX

Dividend reinvestment plan

The dividend reinvestment plan will be operative for this dividend.

Applications to participate must be received by the registry before 5pm

Monday 27 March 2017.

Please refer to the Financial Statements for terms and definitions.

ENDS

For further information please contact:

Rodney Deacon Shannon Huse-Caldwell

Head of Investor Relations External Media Manager

Phone: +64 9 525 9043 Phone: +64 9 525 9085

Mobile: +64 21 631 074 Mobile: +64 27 807 2933

...

---

1

Fletcher Building reports underlying net earnings growth of 18 per cent

Reported results Six months ended 31 December

NZ$m (except where noted) 2016 2015

Change

%

Total revenue 4,613 4,434 4%

Operating earnings before significant items

1

310 278 12%

Significant items

2

(16) 10 NM

Operating earnings (EBIT) 294 288 2%

Funding costs (52) (60) (13)%

Earnings before tax 242 228 6%

Tax expense (61) (52) 17%

Earnings after tax 181 176 3%

Non-controlling interests (5) (4) 25%

Net earnings 176 172 2%

Net earnings before significant items 187 159 18%



Basic earnings per share (cents) 25.4 24.9 2%

Basic earnings per share before significant items (cents) 27.0 23.0 17%

Dividends declared per share (cents) 20.0 19.0 5%

Capital expenditure 127 122 4%




1

Operating earnings before significant items is a non-GAAP measure used by management to assess the performance of the business

and has been derived from Fletcher Building Limited’s interim financial statements for the period ended 31 December 2016.

2

Details of significant items can be found in note 3 of the interim financial statements.

• Revenue for the period of $4,613 million was $179 million, or 4%, higher when compared with the prior

corresponding period;

• Operating earnings before significant items were $310 million, 12% higher than the prior corresponding

period;

• A charge of $16 million was recognised in significant items (2015: a gain of $10 million);

• Operating earnings of $294 million were $6 million, or 2%, higher than the prior corresponding period;

• Net earnings were $176 million, up 2%, from $172 million in the prior corresponding period;

• Net earnings before significant items were $187 million, up 18% on the prior corresponding period;

• Basic earnings per share were 25.4 cents, up from 24.9 cents;

• Interim dividend is 20.0 cents per share, a 5% increase on the interim dividend paid last year. The dividend is

fully imputed for New Zealand tax purposes.




2

Financial Results


Six months ended 31 December


Revenue

NZ$m 2016 2015 Change

Building Products


1,108 1,265 (12%)

International 1,005 1,080 (7%)

Distribution


1,644 1,610 2%

Residential and Land Development


163 108 51%

Construction


1,150 748 54%

Other


5 5 0%

Gross revenue 5,075 4,816 5%

less intercompany sales (462) (382) (21%)

Group external revenue 4,613 4,434 4%



Six months ended 31 December

Reported operating earnings

Operating earnings

before significant items

1


NZ$m 2016 2015 Change 2016 2015 Change

Building Products 114 142 (20%) 129 132 (2%)

International 70 53 32% 70 53 32%

Distribution 84 64 31% 84 64 31%

Residential and Land Development 30 24 25% 30 24 25%

Construction 24 36 (33%) 24 36 (33%)

Corporate

(28)

(31) (10%) (27) (31) (13%)

Total 294 288 2% 310 278 12%

Funding costs

(52)

(60) (13%)

(52)

(60) (13%)

Earnings before tax 242 228 6% 258 218 18%

Tax expense

(61) (52)

17%

(66)

(55) 20%

Earnings after tax 181 176 3% 192 163 18%

Non-controlling interests

(5) (4)

25%

(5)

(4) 25%

Net earnings 176 172 2% 187 159 18%


1

Operating earnings before significant items is a non-GAAP measure used by management to assess the performance of the business

and has been derived from Fletcher Building Limited’s interim financial statements for the period ended 31 December 2016.

2

Details of significant items can be found in note 3 of the interim financial statements.




3




Geographic segments


Six months ended 31 December

Gross revenue External revenue

NZ$m 2016 2015 Change 2016 2015 Change

New Zealand 3,015 2,600 16% 2,607 2,279 14%

Australia 1,419 1,575 (10%) 1,374 1,525 (10%)

Rest of World 641 641 0% 632 630 0%

Total 5,075 4,816 5% 4,613 4,434 4%



Geographic segments


Six months ended 31 December


Operating earnings before

significant items

1


NZ$m 2016 2015 Change

New Zealand 205 200 3%

Australia 52 54 (4%)

Rest of World 53 24 121%

Total 310 278 12%



Geographic segments in local currency


Six months ended 31 December


Gross Revenue External revenue

2016 2015 Change 2016 2015 Change

Australia (A$m) 1,352 1,440 (6%) 1,309 1,395 (6%)

Rest of World (US$m) 457 424 8% 450 417 8%


Geographic segments in local currency


Six months ended 31 December



Operating earnings before

significant items

1


2016 2015 Change

Australia (A$m) 50 49 2%

Rest of World (US$m) 38 16 138%


1

Operating earnings before significant items is a non-GAAP measure used by management to assess the performance of the business

and has been derived from Fletcher Building Limited’s interim financial statements for the period ended 31 December 2016.

2

Details of significant items can be found in note 3 of the interim financial statements.


Financial Results

continued




4




• External revenue of $4,613 million was $179 million or 4% higher than the prior corresponding period. New

Zealand revenue increased by $328 million, but was offset by lower revenue in Australia (primarily due to the

divestment of Rocla Quarries). In local currencies, revenue increased by 14% in New Zealand, declined by

6% in Australia and increased 8% in the Rest of World.

• Reported operating earnings before interest and tax of $294 million were 2% higher than the prior

corresponding period.

• Reported operating earnings include significant items of $16 million relating to:

• Costs of $15 million relating to site closures in Fletcher Insulation and Rocla Products; and

• Costs of $1 million associated with the acquisition of the Higgins business.

• Operating earnings before significant items were $310 million, 12% higher than the prior corresponding

period.

• In New Zealand, earnings benefited from continued demand across the residential building and

infrastructure sectors, as well as improved operational performance in specific business units. Excluding the

performance of the Construction division and divested and acquired businesses, earnings were up 20% on

the prior corresponding period.

• In Australia, market conditions were mixed, with robust activity in Eastern states offset by challenging trading

conditions in Western Australia and South Australia. Despite this, operating earnings before significant items

increased 22% in local currency when adjusted for the divestment of the Rocla Quarries business. This was

driven by improvements in Iplex Australia, Stramit, Laminex Australia, and Tradelink.

• In the Rest of World, earnings in local currency more than doubled driven by strong performances in

Formica’s Asian and European operations, alongside the Construction South Pacific business and

contributions from the Higgins Fiji operations acquired in July 2016.

• Funding costs of $52 million were 13% lower than the prior corresponding period, due to lower debt levels at

the beginning of the period, reduced borrowing costs following the refinancing of the USPP debt and the

impact of derivative valuations.

• The tax expense of $61 million represents an effective tax rate for the period of 25% (2015: 23%).

• Earnings per share were 25.4 cents, an increase of 2% from 24.9 cents per share in the prior corresponding

period.

• Earnings per share before significant items were 27.0 cents, an increase of 17% from 23.0 cents in the prior

corresponding period.

• A cash outflow from operations of $67 million, compared with an inflow of $170 million in the prior

corresponding period;










Financial Results


continued




5

Segmental Operational Review

The following sections provide commentary on individual division results for the period ended 31 December

2016.


Building Products

Concrete Pipes & Products; Cement & Aggregates; Building Materials; Plastic Pipes; JV Earnings and Other



Six months ended 31 December

NZ$m 2016 2015 Change Change %

Gross revenue

1,108 1,265 (157) (12)%

External revenue

859 1,021 (162) (16)%

Operating earnings before significant

items

1

129 132 (3) (2)%

Significant items

2


(15) 10 NM NM

Operating earnings

114 142 (28) (20)%

Funds

1,686 1,748 (62) (4)%



Six months ended 31 December


Operating earnings before

significant items

1


NZ$m


2016 2015 Change

Concrete Pipes & Products


26 27

(4)%

Cement and Aggregates


38 35

9%

Building Materials


53 48

10%

Plastic Pipes


7

2 NM

JV Earnings and Other


5 5

0%

Subtotal


129 117 10%

Divested Businesses


0 15

NM

Total


129 132 (2)%



1

Operating earnings before significant items is a non-GAAP measure used by management to assess the performance of the business

and has been derived from Fletcher Building Limited’s interim financial statements for the period ended 31 December 2016.

2

Details of significant items can be found in note 3 of the interim financial statements.

The Building Products division reported gross revenue of $1,108 million compared with $1,265 million in the prior

corresponding period, a reduction of 12%. Adjusting for divested businesses (Pacific Steel and Rocla Quarries)

and the impact of joint venture accounting (Altus), revenue increased by 1%.

The division’s operating earnings before significant items were $129 million, compared with $132 million in the

prior corresponding period. Adjusting for divested businesses, earnings rose 10% from $117 million to $129 million.

Significant items of $15 million were reported in the current period relating to the cost of site closures in Rocla

Products and Fletcher Insulation. This compared with a net gain of $10 million in the prior corresponding period,

primarily attributable to the profit on sale of two Rocla Quarries joint ventures.

Operating earnings before significant items for Concrete Pipes & Products were $26 million compared to $27

million in the prior corresponding period. In New Zealand, ready-mix concrete volumes increased by 4% and

concrete pipe volumes increased by 12% driven by higher civil work across almost all regions, however overall

volumes were impacted by slowing market activity in Canterbury and the rural sector. In Australia, revenue and

volumes were both flat year-on-year, partly due to exiting the market in Western Australia and the timing of

some key projects.




6

The Cement and Aggregates businesses lifted operating earnings before significant items by 9% to $38 million.

This was primarily driven by increases in New Zealand cement volumes, up 5% against the prior corresponding

period, offset in part by exit costs associated with the retirement of the MV Golden Bay ship, which has now

been replaced by the MV Aotearoa Chief. In Aggregates, performance was supported by a favourable

change in the mix of regional quarrying volumes, including a 19% increase in aggregate sales in the Auckland

region.

Building Materials operating earnings before significant items were $53 million, an increase of 10% on the prior

corresponding period. Plasterboard volumes were up 9% overall, with volumes of performance boards

increasing 11% in the period. The insulation businesses were also able to strengthen their position in markets in

both New Zealand and Australia as a result of improvements in service and their relative cost position.

The Plastic Pipes businesses reported $7 million operating earnings before significant items, a $5 million

improvement on the prior corresponding period. Volumes increased by 2% in Australia despite soft demand in

the civil and mining segments, including from coal seam gas projects. The impact of this was, however, more

than offset by efficiency gains and reductions in other operating costs. Earnings in the New Zealand Plastic Pipes

business remained stable notwithstanding weaker demand in rural markets and increasing competitive pressure

in the civil market segment.





7


International

Laminex; Formica; Roof Tile Group

Six months ended 31 December

NZ$m 2016 2015 Change Change %

Gross revenue 1,005 1,080 (75)

(7)%

Revenue 997 1,067 (70)

(7)%

Operating earnings 70 53 17

32%

Funds 1,948 2,041 (93) (5)%



Six months ended 31 December


Operating earnings

NZ$m 2016 2015 Change

Laminex 45 41

10%

Formica 34 16

NM

Roof Tile Group 2 6

(67)%

International divisional costs (11) (10)

10%

Total 70 53 32%


Operating earnings for the International division were $70 million, up 32% from $53 million in the prior

corresponding period. Gross revenue was down by 7%, largely due to the translation effect resulting from a

strengthening of the New Zealand dollar, against the Australian dollar, US dollar and the Euro.

Laminex operating earnings were $45 million, up by 10% from $41 million in the prior corresponding period. In

Australia, revenue in domestic currency was 5% lower, driven by reduced activity especially in Western Australia.

New Zealand revenue was up by 9% on the prior corresponding period as activity levels continued to strengthen

and market share improved. Competitive pressures remained strong and the business continued its programme

of cost reduction, operational efficiencies, restructuring and new product initiatives.

Operating earnings in the Formica businesses were $34 million, up from $16 million in the prior corresponding

period. Gross revenue was down by 7%, due to currency translation, but in domestic currencies was up by 2% on

the prior corresponding period.

In Formica North America, revenue in domestic currencies was up by 2% whilst operating earnings in domestic

currencies were down by 2% driven by softer margins from adverse channel mix and the impact of the much

weakened peso on Mexican margins.

In Formica Asia, revenue in domestic currencies was up by 7% due to improving activity levels in the major

markets. Performances in Thailand, Malaysia and Singapore were strong with revenue up by 12% on the prior

corresponding period. China revenue increased by 9% while in Taiwan revenue was down by 1%. Operating

earnings in local currencies were up by 52% on the prior corresponding period, due to sales growth across the

region coupled with continuing improvements in the operating facilities including increased utilisation at the

laminate factory in Jiujiang, China.

Gross revenue in Formica Europe in domestic currencies remained flat compared to the prior corresponding

period as improvements in Northern and Central Europe were offset by decreases in the UK and Spain. There

was a $14 million improvement in operating earnings on the prior corresponding period. This was due to an

improved operational performance at the North Shields factory in the UK along with efficiencies resulting from

overhead cost reductions.

In the Roof Tile Group business, earnings of $2 million were down on the prior corresponding period, principally

due to performance in the African market, where a decline in local activity levels has been compounded by a

strengthening of the New Zealand dollar against the US dollar. Performances in other key global markets were

varied, with New Zealand, Asia and Japan up on the prior corresponding period, while Europe and the US were

relatively flat.


Segmental Operational Review

continued




8


Distribution

NZ Building Supplies; NZ Steel Distribution; Australian Building Supplies; Australian Steel Distribution


Six months ended 31 December

NZ$m 2016 2015 Change Change %

Gross revenue

1,644

1,610 34

2%

External revenue

1,559

1,531 28

2%

Operating earnings 84 64 20

31%

Funds 1,039 1,049 (10) (1)%



Six months ended 31 December


Operating earnings

NZ$m


2016 2015 Change

NZ Building Supplies


47 39

21%

NZ Steel Distribution


25 17

47%

Australian Building Supplies


2 0 NM

Australian Steel Distribution


10 8

25%

Total


84 64 31%


The Distribution division reported operating earnings of $84 million, a 31% increase on the prior corresponding

period. The result reflects strong performance by the New Zealand businesses compared with the prior

corresponding period. While the Australian operations improved, the increase in New South Wales, Queensland

and Victoria was offset by market contractions in Western Australia and South Australia.

In New Zealand, residential demand declined in Christchurch following the peak of the earthquake rebuild.

However, this has been more than offset by positive activity growth in all other regions, especially Auckland and

surrounding regions.

In the NZ Building Supplies businesses, gross revenue of $765 million increased by 7%, with PlaceMakers delivering

record sales in the period. This was driven by growth in the small and medium enterprise (SME) and commercial

sectors and double-digit growth in core accounts. Mico also experienced strong growth, particularly in front of

wall sales, buoyed by strong customer value propositions and strategic marketing initiatives.

Operating earnings in the NZ Building Supplies businesses increased by 21% when compared to the prior

corresponding period. This comprised an 18% increase for PlaceMakers and a 50% increase for Mico as both

businesses continue to focus on profitable growth, including growing higher margin categories, leveraging costs

and realising synergies together. Currently there are 11 Mico sites co-located with either PlaceMakers or Humes,

with additional co-locations being planned.

The NZ Steel Distribution businesses reported a 47% increase in operating earnings, with healthy market activity

and share gains leading to volume growth of 14%, supported by operating efficiencies and overhead cost

synergies following the incorporation of Dimond earlier in 2016.

The Australian Building Supplies businesses reported operating earnings of $2 million, up from a break-even result

in the prior corresponding period. In the period, Tradelink has opened 16 new branches, improved gross

margins, launched a unique customer service proposition, driven targeted SME sector growth initiatives and

rationalised overhead cost structures to enable future top-line and earnings growth. This positive momentum

was, however, impacted by market declines in Western Australia and South Australia, which led to Tradelink’s

local currency revenues being flat year on year.

The Australian Steel Distribution division reported operating earnings up 25% at $10 million compared to $8

million in the prior corresponding period. In August 2016, Stramit launched a unique customer service

proposition driving a number of customer focussed improvement initiatives. Although impacted by the market

decline in Western Australia, earnings were driven by top line revenue growth together with continued focus on

operational efficiencies and strong cost controls.

Segmental Operational Review

continued




9




Residential and Land Development

NZ Residential; Land Development


Six months ended 31 December

NZ$m 2016 2015 Change Change %

Gross revenue 163 108 55

51%

External revenue 163 108 55

51%

Operating earnings 30 24

6 25%

Funds 477 295 182 62%



Six months ended 31 December


Operating earnings

NZ$m


2016 2015 Change

NZ Residential


25 24

4%

Land Development


5 0

NM

Total


30 24 25%


The Residential and Land Development division reported gross revenue of $163 million and operating earnings

of $30 million, increases of 51% and 25% respectively on the prior corresponding period.

NZ Residential reported gross revenue for the period of $156 million, up from $108 million in the prior

corresponding period, driven by an increase in the volume of units sold in both Auckland and Christchurch,

strong market pricing in the Auckland region, and the sale of a large residential block of land.

NZ Residential operating earnings were $25 million, 4% higher than the prior corresponding period. The reduction

in earnings from the completion of the Greenhithe development was offset by strong volumes at the existing

locations of Beachlands, Karaka and Hobsonville. In addition, new developments at Whenuapai, Ormiston and

Swanson delivered their first sales.

Land Development operating earnings were $5 million. This business comprises a combination of residential and

commercial land that is developed for sale to third parties. In the latest period earnings primarily comprise the

sale of the first lot at the Wiri North commercial sub-division. The Land Development business is forecast to report

at least $25 million of operating earnings per annum over the next five years.

Funds employed increased to $477 million from $355 million at 30 June 2016. Work-in-progress increased in the

period due to significant earthworks on previously acquired sites, an increase in apartment building at Atlas

Quarter in Christchurch and Tatua on Eden in Auckland, and an increase in the number of homes under

construction in both Auckland and Christchurch, with progress in scaling the business to deliver approximately

1,500 units per annum.

In addition, land holdings increased during the period as lots were purchased in Auckland, specifically at

Ormiston, Beachlands, Penihana, and Whenuapai. The purchase of raw land at Oruarangi Road, Auckland was

also completed and deposits paid on two additional blocks at Hobsonville.




Segmental Operational Review

continued




10




Construction

Construction New Zealand; Construction South Pacific


Six months ended 31 December

NZ$m 2016 2015 Change Change %

Gross revenue 1,150 748 402 54%

External revenue 1,035 707 328 46%

Operating earnings 24 36 (12) (33)%

Funds 366 (37) 403 NM



Six months ended 31 December


Operating earnings

NZ$m


2016 2015 Change

Construction New Zealand


1 26

NM

Construction South Pacific


23 10

NM

Total


24 36 (33%)



The Construction division reported operating earnings of $24 million compared with $36 million in the prior

corresponding period. Earnings include a contribution of $19 million from the Higgins contracting business

acquired in July 2016.

The reduction in operating earnings is due to a range of factors, notably: timing of earnings recognition for

major projects; bid costs incurred in the period; reduced contribution from Fletcher EQR as the Canterbury

earthquake home repair programme nears completion; and losses incurred on a major construction project.

The division achieved strong revenue growth, with gross revenue increasing by 54% to $1,150 million. Included in

the result was revenue from the Higgins business of $188 million; revenue growth excluding Higgins was 29%.

At 31 December 2016, the backlog of work for the division, being the value of contracted work awarded but

not completed, was $2.7 billion, compared with $3.3 billion as at 31 December 2015.

The New Zealand businesses continued to record strong activity levels with two major roading projects won

during the period as part of the New Zealand Transport Agency’s Roads of National Significance programme:

the 13 km Peka Peka to Otaki Expressway; and the 18.5 km Pūhoi to Warkworth motorway to extend Auckland’s

Northern Motorway, which has been procured as a PPP (Private Public Partnership), comprising Fletcher

Construction, Higgins and Acciona. Work on two other major road contracts, the Waterview tunnel in Auckland

and the MacKay’s to Peka Peka project north of Wellington, will be completed prior to 30 June 2017.

The South Pacific businesses reported earnings of $23 million, an increase from $10 million in the prior

corresponding period. The increase in earnings includes a contribution from Higgins’ Fijian operations, together

with the declaration of final margins on several key projects in Papua New Guinea and American Samoa. In Fiji,

work neared completion of the Momi Bay Resort, while further work was won on a hotel development in Papua

New Guinea.

Following its acquisition, the Higgins contracting business has been integrated into the Construction division and

has continued to operate very successfully under existing management while leveraging Fletcher Building’s

scale and structure. Higgins has an unprecedented confirmed backlog of work ahead with strong ongoing

demand for new projects, including participation in the North Canterbury Transport Infrastructure Rebuild

Alliance (NCTIR) in response to the Kaikoura earthquakes.


Segmental Operational Review

continued




11


Group Cash Flow


Six months ended 31 December

NZ$m 2016 2015 Change

Operating earnings before significant items[1] 310 278 32

Depreciation and amortisation 102 97 5

Less cash tax paid (69) (67) (2)

Less interest paid (54) (60) 6

Provisions, significant items and other (43) (40) (3)

Cash from operations before working capital movements 246 208 38

Land and developments (164) (85) (79)

Other working capital movements (149) 47 (196)

Cash flows from operating activities (67) 170 (237)


1

Operating earnings before significant items is a non-GAAP measure used by management to assess the performance of the business

and has been derived from Fletcher Building Limited’s interim financial statements for the period ended 31 December 2016. Details of

significant items can be found in note 3 of the interim financial statements.


Detailed disclosure of the above line items is included in Fletcher Building Limited’s interim financial statements

which have been released with this Management Commentary.

Cash flows from operating activities of $(67) million were $237 million lower than the prior corresponding period.

Cash flows from operations before working capital movements were $246 million, up from $208 million and

reflective of higher earnings. Working capital cash-flows declined in large part due to higher land and

developments investment of $79 million and a one-off inflow in the prior corresponding period of $56 million

following the closure of the Pacific Steel operations. The remaining difference largely related to timing of

contract payments and the build-up of stock in preparation for shutdowns and product launches in the second

half.



Capital expenditure

Six months ended 31

December

NZ$m 2016 2015 Change

Capital expenditure 127 122 5


Capital expenditure was $127 million, compared with $122 million in the prior corresponding period. Of this total,

$69 million was for stay-in-business capital projects and $58 million related to new growth initiatives.

For the financial year, capital expenditure is expected to be in the range of $275 million to $325 million.


Financial Review




12



Funding

Total available funding as at 31 December 2016 was $2,500 million. Of this, $310 million was undrawn and there

was an additional $229 million of cash on hand. Drawn debt facilities maturing within the next 12 months total

$246 million and a further $68 million of capital notes are subject to interest rate and term reset.

The group’s gearing

1

at 31 December 2016 was 35.4% compared with 32.8% at 31 December 2015. This has

increased following the acquisition of Higgins in July 2016 and is within the target range of 30-40%.

The group’s leverage

2

at 31 December 2016 was 2.5 times compared with 2.4 times at 31 December 2015. This is

within the target range of 2.0-2.5 times.

The average maturity of the debt is 5.1 years and the hedged currency split is 33% Australian dollar; 50% New

Zealand dollar; 11% US dollar; and 6% spread over various other currencies.

Approximately 47% of all borrowings have fixed interest rates with an average duration of 3.7 years and a rate of

6.0%. Inclusive of floating rate borrowings, the average interest rate on the debt is approximately 5.0%.

Interest coverage

3

for the year was 6.0 times compared with 4.6 times in the prior corresponding period.




1

Interest bearing net debt (including capital notes) to interest bearing net debt (including capital notes) and equity

2

Interest bearing net debt (including capital notes) to annualised EBITDA before significant items

3

EBIT before significant items to total interest paid including capital notes interest

Financial Review

continued




13



Dividend

The 2017 interim dividend is 20.0 cents per share. In line with the group’s tax crediting policy announced in

August 2016, both the interim and final dividend in 2017 will be fully imputed with New Zealand tax credits. The

interim dividend will be unfranked for Australian tax purposes. The imputed amount per share on the dividend is

7.7778 cents.

As a fully imputed dividend, a supplementary dividend is payable to non-New Zealand non-portfolio

shareholders and has the effect of removing or reducing the cost of New Zealand non-resident withholding tax

(NRWT). For most Australian resident shareholders receiving a supplementary dividend, the after tax return of

the fully imputed dividend is equivalent to receiving a 41% franked dividend.

The dividend will be paid on 12 April 2017 to holders registered as at 5.00 pm Friday 24 March 2017 (NZT). The

shares will be quoted on an ex dividend basis from 23 March 2017 on the NZX and ASX.

A dividend summary is provided overleaf.

Dividend Reinvestment Plan

Fletcher Building shareholders (excluding those in jurisdictions where the issue of shares is not permitted by law)

can participate in a Dividend Reinvestment Plan (“the Plan”), under which they have the opportunity to reinvest

their dividends in additional shares. The Plan will be operative for this dividend payment. There will be no

discount to the price applied to ordinary shares issued. Documentation for participation is available from the

share registry or the website www.fbu.com and must be received by the registry before 5.00 pm Monday 27

March 2017. The price used to determine entitlements under the Plan is the average of the individual daily

volume weighted average sale prices of price-setting trades of the company’s shares sold on the NZX on each

of the five business days from and including the ex-dividend date of 23 March 2017. The new shares will rank

equally with existing shares and will be issued on the dividend payment date of 12 April 2017.

Dividend Policy

Fletcher Building seeks to maintain dividends through economic cycles, and to progressively grow the dividend

over the medium term. The target dividend pay-out ratio, in the range of 50 to 75% of net earnings, is intended

to provide sufficient flexibility for dividends to be maintained despite variations in economic conditions.

Maintenance of a dividend in this range will be subject to there being no material adverse change in

circumstances or outlook. In determining a dividend for any year a number of factors are taken into

consideration, including current and forecast earnings and operating cash flows, capital requirements, and the

company's debt equity position.

Beyond dividends, Fletcher Building will consider other means of distribution, should cash flows and future

investment requirements allow.

Fletcher Building's policy on franking and imputation is to fully impute both the interim and final dividend with

New Zealand tax credits each year (or to the maximum extent possible) and fully frank the final dividend with

Australian tax credits where possible.

Fletcher Building expects to be able to impute both interim and final dividends for the current and at least the

two following years, subject to the overall financial performance of the group.


Financial Review

continued




14



2017 Interim Dividend Summary Table

1

NZ cents per share NZ

Residents

on Top

Marginal

Tax Rate

of 33%

Australian

Residents

on Top

Marginal

Tax rate of

49%

Australian

Residents

on 15%

Tax Rate

Other Non

Residents

8

Dividend declared 20.0000 20.0000 20.0000 20.0000

NZ imputation credits

2

7.7778

NZ supplementary dividend

3

3.5294 3.5294 3.5294

Australian franking credits

4

0.0000 0.0000

Gross dividend for NZ tax purposes 27.7778 23.5294 23.5294 23.5294

NZ tax (33%)

5

(9.1667)

NZ non-resident withholding tax (15%)

6

(3.5294) (3.5294) (3.5294)

Net cash received after NZ tax 18.6111 20.0000 20.0000 20.0000

Australian tax (49% and 15%)

7

(11.5294) (3.5294)

Reduced by offset for NZ non-resident withholding tax 3.5294 3.5294

Less Australian franking credit offset 0.0000 0.0000

Net cash dividend to shareholders after tax 18.6111 12.0000 20.0000 20.0000


Notes:

1. This summary is of a general nature and the tax rates used and the calculations are intended for guidance

only. As individual circumstances will vary, shareholders are advised to seek independent advice.

2. The dividend has imputation credits attached at a 28% tax rate.

3. A supplementary dividend is only payable to non-New Zealand shareholders and has the effect of

removing the cost of New Zealand non-resident withholding tax (NRWT). Non-resident shareholders with a

10% or greater direct shareholding are not eligible to receive supplementary dividends but are exempt from

NRWT.

4. There are no Australian franking credits attached to this dividend and the conduit foreign income

component is nil.

5. For all NZ resident shareholders who do not hold an exemption certificate, resident withholding tax (RWT) is

required to be deducted at 5% from the gross dividend which has been credited with imputation credits at

28 percent. Accordingly, for those shareholders, a deduction of 1.3889 cents per share will be made on the

date of payment from the dividend declared of 20.0 cents per share and forwarded to Inland Revenue.

Resident shareholders who have a tax rate less than 33% will need to file a tax return to obtain a credit for

the RWT deduction in excess of their marginal tax rate.

6. NZ non-resident withholding tax at the rate of 15% on the gross dividend for NZ tax purposes.

7. This summary uses two examples of the effect of tax in Australia. The first uses the top marginal tax rate of

49%, including the Medicare Levy and the Temporary Budget Repair Levy. The second example uses the

15% income tax rate applicable in Australia to complying superannuation funds, approved deposit funds

and pooled superannuation trusts. Different tax rates will apply to other Australian shareholders, including

individuals, depending on their circumstances.

The Australian tax is calculated as: 49% Rate 15% Rate

Gross dividend for NZ tax purposes 23.5294 23.5294

Plus franking credits 0.0000 0.0000

Gross dividend for Australian tax purposes 23.5294 23.5294

Australian tax 11.5294 3.5294


8. This illustration does not purport to show the taxation consequences of the dividend for non-residents of New

Zealand or Australia. Shareholders resident in other countries are encouraged to consult their own taxation

advisor.



Financial Review

continued




15




Update on Business Transformation Programme

Work has continued in the last six months to execute the Business Transformation Programme known as

Accelerate. There are three areas of opportunities to extract value from Fletcher Building’s business units:

• Commercial – revenue and product margin growth

• Cost – external expenditure and overhead costs

• Manufacturing and operational efficiency – including manufactured products, distribution costs and

construction delivered margin.

The Accelerate programme is on track to deliver its expected benefits. To date, this has translated to over 2,000

initiatives that have been put in train, of which a large proportion are expected to result in tangible benefits by

the end of FY18. Implementing the programme has led to a performance focus and delivery cadence that is

becoming entrenched in management discipline. Over the coming year it is expected that the programme will

transition to a business-as-usual activity embedded within routine management practice.

Outlook

The current strong macro-economic conditions in New Zealand are expected to continue to benefit Fletcher

Building throughout the 2017 financial year. This is likely to provide further opportunities to expand operating

margins in the Building Products and Distribution businesses due to a combination of volume improvements, cost

reductions and modest price increases in the absence of industry constraints. The Auckland market and

surrounding regions continue to show strong demand for new housing and, coupled with new national

infrastructure and commercial projects, elevated levels of residential, commercial and infrastructure

construction are likely to be sustained in the medium term.

In Australia, New South Wales construction activity looks to be maintaining a positive trajectory which is in

contrast to Western Australia where Fletcher Building has worked hard to digest the economic downturn. In

Residential Fletcher Building is principally exposed to stand-alone housing, which has so far proved resilient, while

the multi-dwelling segment shows signs of peaking. Commercial construction activity is still at elevated levels but

not exhibiting growth, whereas specific segments of civil infrastructure are showing more positive signs.

North American residential and commercial construction activity levels are expected to remain broadly

consistent with last year, with the impact of a new presidential administration uncertain at this point in time.

European conditions continue to be mixed with some growth in the UK being offset by weaker

continental

European markets. Asian markets are showing some signs of improving volumes but remain competitive.

Momentum in the Fletcher Building businesses gives us reason to reiterate guidance for operating earnings

(earnings before interest, tax and significant items) of $720 million to $760 million for the 2017 financial year. The

earnings from the acquired Higgins business will offset the impact of the divested businesses of Pacific Steel and

Rocla Quarry Products, and Fletcher EQR.




Business Transformation Update and Outlook




16

Specific divisional commentary in respect of 2017 full year earnings is provided as follows:

• Building Products:

• Improved operating performance from most businesses within the division, leading to higher operating

earnings than the prior year after adjusting for the divested businesses;

• No earnings contribution from the divested Rocla Quarries and Pacific Steel businesses, given the sale of

these businesses was completed in FY16.

• International:

• Formica’s European operations will return to profitability in FY17, and together with growth in Asia should

lead to material improvement in the year-on-year performance of the Formica operation;

• Both Laminex businesses are expected to report year-on-year earnings growth;

• Distribution:

• New Zealand distribution earnings are expected to show robust earnings growth in FY17 compared to

FY16, driven by consistent earnings growth across the business units;

• In Australia, the earnings of Stramit, Tasman Sinkware and Tradelink are all expected to improve on an

underlying basis compared to FY16.

• Residential and Land Development:

• Residential earnings for FY17 are expected to be higher than the prior year, with a similar weighting to

the second half of the year as was reported in FY16, due to the timing of delivery of residential housing

lots;

• Land Development earnings are expected to increase as a result of a number of new projects in the

Auckland area.

• Construction:

• FY17 earnings are expected to decline compared with earnings reported in FY16;

• A reduction in EQR earnings versus FY16 will be more than offset by eleven months of earnings from

Higgins.




17





Division Business Groupings Key Businesses

Building Products

Concrete Pipes & Products

Firth Concrete (NZ)

Humes Pipelines (NZ)

Rocla Products (AU)

Cement & Aggregates GBC Winstone (NZ)

Building Materials

Winstone Wallboards (NZ)

Tasman Insulation (NZ)

Fletcher Insulation (AU)

Plastic Pipes Iplex (NZ & Australia)

JV Earnings and other Joint ventures & other

Divested Businesses

Rocla Quarries (AU) (ceased in FY16)

Long Steel Manufacturing (ceased in FY16)

International

Formica

Formica Asia

Formica Europe

Formica North America

Laminex

Laminex New Zealand

Laminex Australia

Roof Tile Group

Gerard Roofing Systems (NZ / Asia / Europe)

DECRA Roofing Systems (USA)

Distribution

New Zealand Building Supplies

PlaceMakers

Mico Plumbing

Australian Building Supplies

Tradelink

Tasman Sinkware

New Zealand Steel Distribution

Pacific Coilcoaters

Easysteel

Fletcher Reinforcing

Dimond

Australian Steel Distribution Stramit

Residential and Land

Development

NZ Residential Fletcher Living

Land Development Land Development

Construction

Construction New Zealand

Fletcher Construction

Higgins Construction

Fletcher EQR

Construction South Pacific

Fletcher Construction South Pacific

Higgins Fiji







Divisions




18


Gross revenue

Building Products

Six months ended 31 December

Gross revenue (NZ$m) 2016 2015 Change

Concrete Pipes & Products

394 384 3%

Cement and Aggregates

202 190 6%

Building Materials 245 239 3%

Plastic Pipes 241 256 (6%)

Joint Ventures & Other 26 101 (74%)

Subtotal 1,108

1,170

(5)%

Divested Businesses 0 95 NM

Total 1,108 1,265 (12%)


International

Six months ended 31 December

Gross revenue (NZ$m) 2016 2015 Change

Laminex 469 502 (7%)

Formica 450 486 (7%)

Roof Tile Group 86 92 (7%)

Total 1,005 1,080 (7%)




Distribution

Six months ended 31 December

Gross revenue (NZ$m) 2016 2015 Change

NZ Building Supplies 765 717 7%

Australian Building Supplies 392 411 (5%)

NZ Steel Distribution 239 218 10%

Australian Steel Distribution 248 264 (6%)

Total 1,644 1,610 2%




Residential and Land

Development

Six months ended 31 December

Gross revenue (NZ$m) 2016 2015 Change

NZ Residential 156 108 44%

Land Development 7 0 NM

Total 163 108 51%




Construction

Six months ended 31 December

Gross revenue (NZ$m) 2016 2015 Change

Construction New Zealand

1,033

665 55%

Construction International 117 83 41%

Total 1,150 748 54%



Appendix:

Supplemental split of Divisional results




19



Local currency gross revenue

The following presents the divisional results in key currency components. These local currency amounts are

translated to New Zealand dollars to present the results on the previous page.


Building Products

Six months ended 31 December

Gross revenue 2016 2015 Change

New Zealand (NZ$m) 722 797 (9%)

Australia (A$m) 368 428 (14%)


International

Six months ended 31 December

Gross revenue 2016 2015 Change

New Zealand (NZ$m) 88 90 (2%)

Australia (A$m)

377 398 (5%)

Rest of World (US$m) 371 367 1%


Distribution

Six months ended 31 December

Gross revenue 2016 2015 Change

New Zealand (NZ$m) 1,005 936 7%

Australia (A$m) 607 615 (1%)


Residential and Land

Development

Six months ended 31 December

Gross revenue 2016 2015 Change

New Zealand (NZ$m) 163 108 51%


Construction

Six months ended 31 December

Gross revenue 2016 2015 Change

New Zealand (NZ$m) 1,033 665 55%

Rest of World (US$m) 83 55 51%




Appendix:

Supplemental split of Divisional results




20



External revenue

Building Products

Six months ended 31 December

External revenue (NZ$m) 2016 2015 Change

Concrete Pipes & Products

342 338 1%

Cement and Aggregates

109 100 9%

Building Materials 183 178 3%

Plastic Pipes 199 209 (5%)

Joint Ventures & Other 26 101 (74%)

Subtotal 859

926 (7%)

Divested Businesses 0 95 NM

Total 859 1,021 (16%)



International

Six months ended 31 December

External revenue (NZ$m) 2016 2015 Change

Laminex 460 491 (6%)

Formica 452 485 (7%)

Roof Tile Group 85 91 (7%)

Total 997 1,067 (7%)




Distribution

Six months ended 31 December

External revenue (NZ$m) 2016 2015 Change

NZ Building Supplies 740 693 7%

Australian Building Supplies 391 410 (5%)

NZ Steel Distribution 185 169 9%

Australian Steel Distribution 243 259 (6%)

Total 1,559 1,531 2%




Residential and Land

Development

Six months ended 31 December

External revenue (NZ$m) 2016 2015 Change

NZ Residential 156 108 44%

Land Development 7 0 NM

Total 163 108 51%




Construction

Six months ended 31 December

External revenue (NZ$m) 2016 2015 Change

Construction New Zealand 918 624 47%

Construction International 117 83 41%

Total 1,035 707 46%



Appendix:

Supplemental split of Divisional results




21


Local currency external revenue

The following presents the divisional results in key currency components. These local currency amounts are

translated to New Zealand dollars to present the results on the previous page.


Building Products

Six months ended 31 December

External revenue 2016 2015 Change

New Zealand (NZ$m) 512 596 (14%)

Australia (A$m) 331 389 (15%)


International

Six months ended 31 December

External revenue 2016 2015 Change

New Zealand (NZ$m) 88 88 0%

Australia (A$m)

377 397 (5%)

Rest of World (US$m) 366 361 1%


Distribution

Six months ended 31 December

External revenue 2016 2015 Change

New Zealand (NZ$m) 926 863 7%

Australia (A$m) 601 609 (1%)


Residential and Land

Development

Six months ended 31 December

External revenue 2016 2015 Change

New Zealand (NZ$m) 163 108 51%


Construction

Six months ended 31 December

External revenue 2016 2015 Change

New Zealand (NZ$m) 918 624 47%

Rest of World (US$m) 83 55 51%




Appendix:

Supplemental split of Divisional results




22


Operating earnings before significant items

1



Building Products

Six months ended 31 December

Operating earnings

1

(NZ$m) 2016 2015 Change

Concrete Pipes & Products

26 27 (4%)

Cement and Aggregates

38 35 9%

Building Materials 53 48 10%

Plastic Pipes 7 2 NM

Joint Ventures & Other 5 5 0%

Subtotal 129

117 10%

Divested Businesses 0 15 NM

Total 129 132 (2%)


International

Six months ended 31 December

Operating earnings

1

(NZ$m) 2016 2015 Change

Laminex 45 41 10%

Formica 34 16 NM

Roof Tile Group 2 6 (67%)

International divisional costs (11) (10) 10%

Total 70 53 32%




Distribution

Six months ended 31 December

Operating earnings

1

(NZ$m) 2016 2015 Change

NZ Building Supplies 47 39 21%

Australian Building Supplies 2 0 NM

NZ Steel Distribution 25 17 47%

Australian Steel Distribution 10 8 25%

Total 84 64 31%




Residential and Land

Development

Six months ended 31 December

Operating earnings

1

(NZ$m) 2016 2015 Change

NZ Residential 25 24 4%

Land Development 5 0 NM

Total 30 24 25%




Construction

Six months ended 31 December

Operating earnings

1

(NZ$m) 2016 2015 Change

Construction New Zealand 1 26 (96%)

Construction International 23 10 NM

Total 24 36 (33%)


1

Operating earnings before significant items is a non-GAAP measure used by management to assess the performance of the business

and has been derived from Fletcher Building Limited’s interim financial statements for the period ended 31 December 2016. Details of

significant items can be found in note 3 of the interim financial statements.


Appendix:

Supplemental split of Divisional results




23


Local currency results

The following presents the divisional results in key currency components. These local currency amounts are

translated to New Zealand dollars to present the results on the previous page.

Building Products

Six months ended 31 December

Operating earnings 2016 2015 Change

New Zealand (NZ$m) 125 119 5%

Australia (A$m) 4 12 (68%)


International

Six months ended 31 December

Operating earnings 2016 2015 Change

New Zealand (NZ$m) 8 8 0%

Australia (A$m)

33 32 3%

Rest of World (US$m) 19 7 NM


Distribution

Six months ended 31 December

Operating earnings 2016 2015 Change

New Zealand (NZ$m) 72 56 29%

Australia (A$m) 11 7 57%


Residential and Land

Development

Six months ended 31 December

Operating earnings 2016 2015 Change

New Zealand (NZ$m) 30 24 25%


Construction

Six months ended 31 December

Operating earnings 2016 2015 Change

New Zealand (NZ$m) 1 26 (96%)

Rest of World (US$m) 16 7 NM







1

Operating earnings before significant items is a non-GAAP measure used by management to assess the performance of the business

and has been derived from Fletcher Building Limited’s interim financial statements for the period ended 31 December 2016. Details of

significant items can be found in note 3 of the interim financial statements.


Appendix:

Supplemental split of Divisional results

---

Fletcher Building
Half Year Review December 2016

Working in our

communities

From neighbourhoods to nations
we take great pride in our

contribution to creating

built environments.

We are focussed on always

improving how we work in our

communities, how we act as a

responsible business and how we

can have a positive impact on the

wider social world in

which we operate.

Half year in review 02 Building Products 05 International 06

Distribution 07 Residential and land development 08 Construction 09

Financial review 10 Financial statements 12 Notes to the financial statements 21

Dividend information 28 Shareholder information 29

COVER PHOTOGRAPHY:

TOP IMAGE:

Stramit, Australia BELOW: Grey Josef Linen Formica.

02 Fletcher Building Half Year Review December 2016
Dear shareholders,

We are pleased to present Fletcher Building’s

unaudited interim results for the six months

ended 31 December 2016.

The group recorded net earnings after tax

of $176 million, a 2% increase compared with

$172 million in the prior corresponding period.

Reported earnings included significant items

of $11 million relating to costs associated with

site closures in Rocla Products and Fletcher

Insulation. The result for the prior corresponding

period included a net gain from significant items

of $13 million relating to the gain on sale of

certain Rocla Quarries assets, partly offset by

closure costs for three manufacturing plants.

Net earnings excluding these significant items

were 18% higher at $187 million.

Operating earnings (earnings before interest

and tax and significant items) were $310 million,

up 12% on the $278 million reported in the prior

corresponding period. This reflected a sustained

improvement across almost all parts of the

portfolio, signalling the benefit that businesses

are getting from a strong New Zealand economy,

improved customer propositions, operational

efficiencies, cost reductions, and in some cases

organisational restructuring.

Half year in review

Improvements across almost all parts

of the portfolio signals the benefit that

our businesses are getting from a strong

New Zealand economy, improved operational

efficiencies, cost reductions, and in some

cases organisational restructuring.

Revenue for the period of $4,613 million

was 4% higher, reflecting sales growth in the

New Zealand businesses and the acquisition

of the Higgins contracting business which

operates in New Zealand and the South Pacific

and was effective from 29 July 2016.

Earnings in our Distribution and Residential

and Land Development businesses increased

compared to the same period last year due

to the increased activity in the New Zealand

building sector, including higher demand for

housing and elevated levels of new building

consents being issued. PlaceMakers, Mico and

the NZ Steel Distribution businesses were the

stand out performers in the last six months,

all reporting material year on year improvements

in earnings.

International earnings were collectively up

32% compared to the previous comparable

period reflecting strengthening activity levels

and higher market share for Laminex NZ, an

improved operating performance and overhead

cost reductions in Formica Europe, and sales

growth plus operational improvements in

Formica Asia.

03 Fletcher Building Half Year Review December 2016
We experienced increased underlying earnings

from the Building Products division as the

demand for higher volumes of building

materials like cement, concrete, wallboards

and insulation grew. Excluding the earnings

that were made a year ago from the Rocla

Quarry Products and Pacific Steel businesses

that were divested in the year ended June

2016, the Building Products earnings were 10%

higher than the previous comparable period.

Construction earnings reduced due to a

range of factors, notably: timing of earnings

recognition for major projects; bid costs

incurred in the period; reduced contribution

from Fletcher EQR as the Canterbury

earthquake home repair programme nears

completion; and losses incurred on a major

construction project. During the period Higgins

was invited to join the consortium to rebuild

State Highway 1 between Picton and Kaikoura

in the South Island of New Zealand following

the earthquake of November 2016.

There was a net outflow of cash from

operations of $67 million compared to a

net inflow of $170 million in the previous

Snapshot

Revenue $m

$4,613

2016

:

4,434 ▲ 4%

Operating earnings before significant

items $m

$310

2016

:

278 ▲ 12%

Net earnings

$m

$176

2016

:

172 ▲ 2%

SIR RALPH NORRIS ChairmanMARK ADAMSON Chief Executive Officer

04 Fletcher Building Half Year Review December 2016
North American residential and commercial

construction activity levels are expected to

remain broadly consistent with last year, with

the impact of a new presidential administration

uncertain at this point in time. European

conditions continue to be mixed, with some

growth in the UK being offset by weaker

continental European markets. Asian markets

are showing some signs of improving volumes

but remain competitive.

Momentum in the Fletcher Building businesses

gives us reason to reiterate guidance for operating

earnings (earnings before interest, tax and

significant items) of $720 million to $760 million

for the 2017 financial year. The earnings from the

acquired Higgins business will offset the impact

of the divested businesses of Pacific Steel, Rocla

Quarry Products, and Fletcher EQR.

SIR RALPH NORRIS


Chairman

MARK ADAMSON


Chief Executive Officer

comparable period due to the timing of

construction contracts, an increased investment

in land and development of $79 million, and a

$56 million working capital release from Pacific

Steel in the first half of 2016.

Finally, the interim dividend of 20.0 cents per

share compared to 19.0 cents per share for

the same period last year, and is fully imputed.

The dividend reinvestment plan will be operative

for this dividend payment.

OUTLOOK

The current strong macro-economic conditions

in New Zealand are expected to continue to

benefit Fletcher Building throughout the 2017

financial year. This is likely to provide further

opportunities to expand operating margins

in the Building Products and Distribution

businesses due to a combination of volume

improvements, cost reductions and modest

price increases in the absence of industry

constraints. The Auckland market and

surrounding regions continue to show strong

demand for new housing and, coupled with

new national infrastructure and commercial

projects, elevated levels of residential,

commercial and infrastructure construction

are likely to be sustained in the medium term.

In Australia, New South Wales construction

activity looks to be maintaining a positive

trajectory which is in contrast to Western

Australia where Fletcher Building has worked

hard to digest the economic downturn. In

Residential, Fletcher Building is principally

exposed to stand-alone housing, which has

so far proved resilient, while the multi-dwelling

segment shows signs of peaking. Commercial

construction activity is still at elevated levels

but not exhibiting growth, whereas specific

segments of civil infrastructure are showing

more positive signs.

05 Fletcher Building Half Year Review December 2016
Building Products

Operating earnings before significant items for

Concrete Pipes & Products were $26 million

compared to $27 million in the prior corresponding

period. In New Zealand, ready-mix concrete

volumes increased by 4% and concrete pipe

volumes increased by 12% driven by higher civil

work across almost all regions, however overall

volumes were impacted by slowing market activity

in Canterbury and the rural sector. In Australia,

revenue and volumes were both flat year-on-

year, partly due to exiting the market in Western

Australia and the timing of some key projects.

The Cement and Aggregates businesses lifted

operating earnings before significant items by

9% to $38 million. This was primarily driven by

increases in New Zealand cement volumes, up

5% against the prior corresponding period, offset

in part by exit costs associated with the retirement

of the MV Golden Bay ship, which has now been

replaced by the MV Aotearoa Chief. In Aggregates,

performance was supported by a favourable

change in the mix of regional quarrying volumes,

including a 19% increase in aggregate sales in

the Auckland region.

Building Materials operating earnings before

significant items were $53 million, an increase

of 10% on the prior corresponding period.

Plasterboard volumes were up 9% overall,

with volumes of performance boards increasing

11% in the period. The insulation businesses were

also able to strengthen their position in markets

in both New Zealand and Australia as a result

of improvements in service and their relative

cost position.

The Plastic Pipes businesses reported $7 million

operating earnings before significant items, a

$5 million improvement on the prior corresponding

period. Volumes increased by 2% in Australia

despite soft demand in the civil and mining

segments, including from coal seam gas

projects. The impact of this was, however, more

than offset by efficiency gains and reductions

in other operating costs. Earnings in the

New Zealand Plastic Pipes business remained

stable notwithstanding weaker demand in rural

markets and increasing competitive pressure in

the civil market segment.

Concrete Pipes & Products (Firth, Humes, Roda

Products); Cement & Aggregates (GBC Winstone);

Building Materials (Winstone Wallboards, Tasman

Insulation, Fletcher Insulation); Plastic Pipes (Iplex

Pipelines (NZ & AU); JV Earnings and other.

The Building Products division

reported gross revenue of $1,108 million

compared with $1,265 million in the prior

corresponding period, a reduction of 12%.

Adjusting for divested businesses (Pacific

Steel and Rocla Quarries) and the impact

of joint venture accounting (Altus),

revenue increased by 1%.

The division’s operating earnings before

significant items were $129 million,

compared with $132 million in the prior

corresponding period. Adjusting for

divested businesses, earnings rose 10%

from $117 million to $129 million.

Significant items of $15 million were

reported in the current period relating to

the cost of site closures in Rocla Products

and Fletcher Insulation. This compared

with a net gain of $10 million in the

prior corresponding period, primarily

attributable to the profit on sale of

two Rocla Quarries joint ventures.

OPERATING EARNINGS*

$129m

2016

:

$132M ▼ 2%

*Before significant items

06 Fletcher Building Half Year Review December 2016
International

OPERATING EARNINGS

$70m

2016

:

$53M ▲ 32%

reduction, operational efficiencies, restructuring

and new product initiatives.

Operating earnings in the Formica businesses

were $34 million, up from $16 million in the prior

corresponding period. Gross revenue was down

by 7%, due to currency translation, but in

domestic currencies was up by 2% on the prior

corresponding period.

In Formica North America, revenue in domestic

currencies was up by 2% whilst operating

earnings in domestic currencies were down

by 2% driven by softer margins from adverse

channel mix and the impact of the much

weakened peso on Mexican margins.

In Formica Asia, revenue in domestic currencies

was up by 7% due to improving activity levels in

the major markets. Performances in Thailand,

Malaysia and Singapore were strong with revenue

up by 12% on the prior corresponding period.

China revenue increased by 9% while in Taiwan

revenue was down by 1%. Operating earnings

in local currencies were up by 52% on the prior

corresponding period, due to sales growth

across the region coupled with continuing

improvements in the operating facilities including

increased utilisation at the laminate factory in

Jiujiang, China.

Gross revenue in Formica Europe in domestic

currencies remained flat compared to the prior

corresponding period as improvements in

Northern and Central Europe were offset by

decreases in the UK and Spain. There was a $14

million improvement in operating earnings on the

prior corresponding period. This was due to an

improved operational performance at the North

Shields factory in the UK along with efficiencies

resulting from overhead cost reductions.

In the Roof Tile Group business, earnings of

$2 million were down on the prior corresponding

period, principally due to performance in the

African market, where a decline in local activity

levels has been compounded by a strengthening

of the New Zealand dollar against the US dollar.

Performances in other key global markets were

varied, with New Zealand, Asia and Japan up on

the prior corresponding period, while Europe

and the US were relatively flat.

The division comprises Formica, which

manufactures its products in Europe, Asia

and North America, Laminex which produces

decorative wood panels and laminate, particle

board, medium density fibre board and other

decorative products in New Zealand and

Australia, and the Roof Tile Group, which

supplies pressed metal roof tiles in North

America, Europe, New Zealand, Africa and Asia.

Operating earnings for the International

division were $70 million, up 32% from

$53 million in the prior corresponding

period. Gross revenue was down by 7%,

largely due to the translation effect

resulting from a strengthening of the

New Zealand dollar, against the Australian

dollar, US dollar and the Euro.

Laminex operating earnings were

$45 million, up by 10% from $41 million

in the prior corresponding period. In

Australia, revenue in domestic currency

was 5% lower, driven by reduced activity

especially in Western Australia. New Zealand

revenue was up by 9% on the prior

corresponding period as activity levels

continued to strengthen and market

share improved. Competitive pressures

remained strong and the business

continued its programme of cost

07 Fletcher Building Half Year Review December 2016
Distribution

double-digit growth in core accounts. Mico also

experienced strong growth, particularly in front

of wall sales, buoyed by strong customer value

propositions and strategic marketing initiatives.

Operating earnings in the NZ Building Supplies

businesses increased by 21% when compared to

the prior corresponding period. This comprised

an 18% increase for PlaceMakers and a 50%

increase for Mico as both businesses continue

to focus on profitable growth, including growing

higher margin categories, leveraging costs and

realising synergies together. Currently there

are 11 Mico sites co-located with either

PlaceMakers or Humes, with additional

co-locations being planned.

The NZ Steel Distribution businesses reported

a 47% increase in operating earnings, with

healthy market activity and share gains

leading to volume growth of 14%, supported

by operating efficiencies and overhead cost

synergies following the incorporation of

Dimond earlier in 2016.

The Australian Building Supplies businesses

reported operating earnings of $2 million,

up from a break-even result in the prior

corresponding period. In the period, Tradelink

has opened 16 new branches, improved gross

margins, launched a unique customer service

proposition, driven targeted SME sector growth

initiatives and rationalised overhead cost

structures to enable future top-line and earnings

growth. This positive momentum was, however,

impacted by market declines in Western Australia

and South Australia, which led to Tradelink’s local

currency revenues being flat year on year.

The Australian Steel Distribution division reported

operating earnings up 25% at $10 million compared

to $8 million in the prior corresponding period.

In August 2016, Stramit launched a unique

customer service proposition driving a number

of customer focussed improvement initiatives.

Although impacted by the market decline in

Western Australia, earnings were driven by top

line revenue growth together with continued

focus on operational efficiencies and strong

cost controls.

New Zealand Building Supplies (PlaceMakers &

Mico); Australian Building Supplies (Tradelink &

Tasman Sinkware); New Zealand Steel Distribution

(Pacific Coil Coaters, Easysteel, Fletcher Reinforcing

Dimond); Australian Steel Distribution (Stramit).

The Distribution division reported operating

earnings of $84 million, a 31% increase on

the prior corresponding period.

The result reflects strong performance

by the New Zealand businesses compared

with the prior corresponding period. While

the Australian operations improved, the

increase in New South Wales, Queensland

and Victoria was offset by market

contractions in Western Australia and

South Australia.

In New Zealand, residential demand

declined in Christchurch following the peak

of the earthquake rebuild, however, this has

been more than offset by positive activity

growth in all other regions, especially

Auckland and surrounding regions.

In the NZ Building Supplies businesses,

gross revenue of $765 million increased

by 7%, with PlaceMakers delivering record

sales in the period. This was driven by

growth in the small and medium enterprise

(SME) and commercial sectors and

OPERATING EARNINGS

$84m

2016

:

$64M ▲ 31%

08 Fletcher Building Half Year Review December 2016
Residential and

Land Development

OPERATING EARNINGS

$30m

2016

:

$24M ▲ 25%

The division comprises two business units –

NZ Residential (Fletcher Living) and Land

Development. Fletcher Living specialises in

building master-planned residential communities

in Auckland and Christchurch, being a vertically

integrated builder, encompassing design

through to sales. Land Development’s business

comprises a combination of residential and

commercial land developments for on sale

to third parties.

The Residential and Land Development

division reported gross revenue of

$163 million and operating earnings

of $30 million, increases of 51%

and 25% respectively on the prior

corresponding period.

NZ Residential reported gross revenue

for the period of $156 million, up from

$108 million in the prior corresponding

period, driven by an increase in the

volume of units sold in both Auckland

and Christchurch, strong market pricing

in the Auckland region, and the sale of

a large residential block of land.

NZ Residential operating earnings were

$25 million, 4% higher than the prior

corresponding period. The reduction in

earnings from the completion of the Greenhithe

development was offset by strong volumes at

the existing locations of Beachlands, Karaka and

Hobsonville. In addition, new developments at

Whenuapai, Ormiston and Swanson delivered

their first sales.

Land Development operating earnings

were $5 million. This business comprises

a combination of residential and commercial

land that is developed for sale to third parties.

In the latest period earnings primarily comprise

the sale of the first lot at the Wiri North commercial

sub-division. The Land Development business

is forecast to report at least $25 million of

operating earnings per annum over the next

five years.

Funds employed increased to $477 million from

$355 million at 30 June 2016. Work-in-progress

increased in the period due to significant

earthworks on previously acquired sites, an

increase in apartment building at Atlas Quarter

in Christchurch and Tatua on Eden in Auckland,

and an increase in the number of homes under

construction in both Auckland and Christchurch,

with progress in scaling the business to deliver

approximately 1,500 units per annum.

In addition, land holdings increased during

the period as lots were purchased in Auckland,

specifically at Ormiston, Beachlands, Penihana,

and Whenuapai. The purchase of raw land at

Oruarangi Road, Auckland was also completed

and deposits paid on two additional blocks

at Hobsonville.

09 Fletcher Building Half Year Review December 2016
Construction

At 31 December 2016, the backlog of work

for the division, being the value of contracted

work awarded but not completed, was

$2.7 billion, compared with $3.3 billion as

at 31 December 2015.

The New Zealand businesses continued to

record  strong activity levels with two major

roading projects won during the period as part

of the New Zealand Transport Agency’s Roads of

National Significance programme: the 13 km Peka

Peka to Otaki Expressway; and the 18.5 km Pūhoi

to Warkworth motorway to extend Auckland’s

Northern Motorway, which has been procured

as a PPP (Private Public Partnership), comprising

Fletcher Construction, Higgins and Acciona.

Work on two other major road contracts, the

Waterview tunnel in Auckland and the MacKay’s

to Peka Peka project north of Wellington, will be

completed prior to 30 June 2017.

The South Pacific businesses reported earnings

of $23 million, an increase from $10 million in

the prior corresponding period. The increase in

earnings includes a contribution from Higgins’

Fijian operations, together with the declaration

of final margins on several key projects in Papua

New Guinea and American Samoa. In Fiji, work

neared completion of the Momi Bay Resort,

while further work was won on a hotel

development in Papua New Guinea.

Following its acquisition, the Higgins

contracting business has been integrated

into the Construction division and has

continued to operate very successfully under

existing management while leveraging Fletcher

Building’s scale and structure. Higgins has an

unprecedented confirmed backlog of work

ahead with strong ongoing demand for

new projects, including participation in the

North Canterbury Transport Infrastructure

Rebuild Alliance (NCTIR) in response to the

Kaikoura earthquakes.

OPERATING EARNINGS

$24m

2016

:

$36M ▼ 33%

The Construction division is a builder of

commercial buildings and infrastructure across

New Zealand and the South Pacific. Projects

range from New Zealand’s largest transport and

commercial building projects through to small

interior works and road improvements.

The Construction division reported

operating earnings of $24 million

compared with $36 million in the prior

corresponding period. Earnings include

a contribution of $19 million from the

Higgins contracting business acquired

in July 2016.

The reduction in operating earnings is

due to a range of factors, notably: timing

of earnings recognition for major projects;

bid costs incurred in the period; reduced

contribution from Fletcher EQR as the

Canterbury earthquake home repair

programme nears completion; and losses

incurred on a major construction project.

The division achieved strong revenue

growth, with gross revenue increasing by

54% to $1,150 million. Included in the result

was revenue from the Higgins business of

$188 million; revenue growth excluding

Higgins was 29%.

10 Fletcher Building Half Year Review December 2016
Financial Review

FUNDING

Total available funding as at 31 December 2016 was $2,500 million. Of this, $310 million was undrawn

and there was an additional $229 million of cash on hand. Drawn debt facilities maturing within the

next 12 months total $246 million and a further $68 million of capital notes are subject to interest rate

and term reset.

The group’s gearing1 at 31 December 2016 was 35.4% compared with 32.8% at 31 December 2015. This

has increased following the acquisition of Higgins in July 2016 and is within the target range of 30-40%.

The group’s leverage

2

at 31 December 2016 was 2.5 times compared with 2.4 times at 31 December 2015.

This is within the target range of 2.0-2.5 times.

The average maturity of the debt is 5.1 years and the hedged currency split is 33% Australian dollar;

50% New Zealand dollar; 11% US dollar; and 6% spread over various other currencies.

Approximately 47% of all borrowings have fixed interest rates with an average duration of 3.7 years

and a rate of 6.0%. Inclusive of floating rate borrowings, the average interest rate on the debt is

approximately 5.0%.

Interest coverage3 for the year was 6.0 times compared with 4.6 times in the prior corresponding period.

CASH FLOW

Cash flows from operating activities of $(67) million were $237 million lower than the prior corresponding

period. Cash flows from operations before working capital movements were $246 million, up from

$208 million and reflective of higher earnings. Working capital cash flows declined in large part due to

higher land and developments investment of $79 million and a one-off inflow in the prior corresponding

period of $56 million following the closure of the Pacific Steel operations. The remaining difference

largely related to timing of contract payments and the build-up of stock in preparation for shutdowns

and product launches in the second half.

Capital expenditure was $127 million, compared with $122 million in the prior corresponding period.

Of this total, $69 million was for stay-in-business capital projects and $58 million related to new

growth initiatives.

For the financial year, capital expenditure is expected to be in the range of $275 million to $325 million.

DIVIDEND

The 2017 interim dividend is 20.0 cents per share. In line with the group’s tax crediting policy announced

in August 2016, both the interim and final dividend in 2017 will be fully imputed with New Zealand tax

credits. The interim dividend will be unfranked for Australian tax purposes. The imputed amount per

share on the dividend is 7.7778 cents.

As a fully imputed dividend, a supplementary dividend is payable to non-New Zealand non-portfolio

shareholders and has the effect of removing or reducing the cost of New Zealand non-resident

withholding tax (NRWT). For most Australian resident shareholders receiving a supplementary dividend,

the after tax return of the fully imputed dividend is equivalent to receiving a 41% franked dividend.

The dividend will be paid on 12 April 2017 to holders registered as at 5.00 pm Friday 24 March 2017

(NZT). The shares will be quoted on an ex dividend basis from 23 March 2017 on the NZX and ASX.

[1] Interest bearing net debt (including capital notes) to interest bearing net debt (including capital notes) and equity

[2] Interest bearing net debt (including capital notes) to annualised EBITDA before significant items

[3] EBIT before significant items to total interest paid including capital notes interest

11 Fletcher Building Half Year Review December 2016
Financial highlights (unaudited)

Fletcher Building Group

Six months

Dec 2016

Six months

Dec 2015

Year ended

June 2016

Return on average funds employed (% annualised)

(1)

10.710.713.4

Return on average equity (% annualised)

(2)

9.49.312.4

Earnings per share (cents) 25.424.967.0

Dividends per share (cents)20.019.039.0

Gearing (%)

(3)

35.432.827.3

Leverage (times, annualised)

(4)

2.52.41.6

Interest cover (times)

(5)

6.04.65.9

(1) EBIT to average funds (net debt and equity less deferred tax assets).

(2) Net earnings attributable to shareholders to average shareholders’ funds.

(3) Interest bearing net debt (including capital notes) to interest bearing net debt (including capital notes) and equity.

(4) Interest bearing net debt (including capital notes) to EBITDA before significant items.

(5) EBIT before significant items to total interest paid including capital notes interest.

DIVIDEND REINVESTMENT PLAN

Fletcher Building shareholders (excluding those in jurisdictions where the issue of shares is not

permitted by law) can participate in a Dividend Reinvestment Plan (“the Plan”), under which they

have the opportunity to reinvest their dividends in additional shares. The Plan will be operative for

this dividend payment. There will be no discount to the price applied to ordinary shares issued.

Documentation for participation is available from the share registry or the website www.fbu.com and

must be received by the registry before 5.00 pm Monday 27 March 2017. The price used to determine

entitlements under the Plan is the average of the individual daily volume weighted average sale prices

of price-setting trades of the company’s shares sold on the NZX on each of the five business days

from and including the ex-dividend date of 23 March 2017. The new shares will rank equally with

existing shares and will be issued on the dividend payment date of 12 April 2017.

12 Fletcher Building Half Year Review December 2016
Consolidated income statement (unaudited)

For the six months ended 31 December 2016

Fletcher Building GroupNotes

Six months

Dec 2016

NZ$M

Six months

Dec 2015

NZ$M

Year ended

June 2016

NZ$M

Sales4,613 4,434 9,004

Cost of goods sold(3,498)(3,347)(6,767)

Gross margin1,115 1,087 2,237

Selling and marketing expenses(452)(477)(933)

Administration expenses (353)(332)(636)

Share of profits of associates and joint ventures8 8 12

Other gains/(losses) 5(8)(8)2

Significant items3(16)10 37

Earnings before interest and taxation (EBIT)294 288 719

Funding costs(52)(60)(115)

Earnings before taxation242 228 604

Taxation expense6(61)(52)(131)

Earnings after taxation181 176 473

Earnings attributable to non-controlling interests(5)(4)(11)

Net earnings attributable to the shareholders176 172 462

Net earnings per share (cents)

Basic 25.4 24.9 67.0

Diluted 25.2 24.4 65.4

Weighted average number of shares outstanding

(millions of shares)

Basic 693 690 690

Diluted 717 744 736

Dividends declared per share (cents) 20.0 19.0 39.0

The accompanying notes form part of and are to be read in conjunction with these interim financial statements.

13 Fletcher Building Half Year Review December 2016
Consolidated statement of comprehensive income (unaudited)

For the six months ended 31 December 2016

Fletcher Building Group

Six months

Dec 2016

NZ$M

Six months

Dec 2015

NZ$M

Year ended

June 2016

NZ$M

Net earnings attributable to shareholders176 172 462

Net earnings attributable to non-controlling interests5 4 11

Net earnings181 176 473

Other comprehensive income

Items that do not subsequently get reclassified to profit

or loss:

Movement in pension reserve2 5 (36)

2 5 (36)

Items that may be reclassified subsequently to profit or

loss in the future:

Movement in cash flow hedge reserve(2)9 15

Movement in currency translation reserve (33)(116)(186)

(35)(107)(171)

Income and expense recognised directly in equity(33)(102)(207)

Total comprehensive income for the period148 74 266

The accompanying notes form part of and are to be read in conjunction with these interim financial statements.

14 Fletcher Building Half Year Review December 2016
Consolidated balance sheet (unaudited)

As at 31 December 2016

Fletcher Building GroupNotes

Dec 2016

NZ$M

Dec 2015

NZ$M

June 2016

NZ$M

Assets

Current assets:

Cash and deposits229 221 356

Current tax assets17 68 2

Derivatives12 12 23

Debtors1,319 1,264 1,362

Inventories1,735 1,555 1,479

Assets held for sale105

Total current assets3,312 3,225 3,222

Non-current assets:

Property, plant and equipment2,139 2,034 1,983

Goodwill1,228 1,107 1,083

Intangible assets640 602 621

Investments in associates and joint ventures142 84 135

Other investments 42 68 43

Derivatives116 113 156

Deferred tax assets13 14 24

Total non-current assets4,320 4,022 4,045

Total assets7,632 7,247 7,267

On behalf of the Board,

22 February 2017

Sir Ralph Norris

Chairman of Directors

Mark Adamson

Managing Director

15 Fletcher Building Half Year Review December 2016
Fletcher Building GroupNotes

Dec 2016

NZ$M

Dec 2015

NZ$M

June 2016

NZ$M

Liabilities

Current liabilities:

Creditors and accruals1,270 1,105 1,342

Provisions69 73 67

Current tax liabilities21 24 26

Derivatives14 9 21

Construction contracts28 166 128

Borrowings7 314 461413

Liabilities held for sale22

Total current liabilities1,716 1,860 1,997

Non-current liabilities:

Creditors and accruals70 39 37

Provisions22 14 24

Retirement plan liabilities52 61 73

Deferred tax liabilities59 66 58

Derivatives29 31 26

Borrowings7 1,956 1,537 1,339

Total non-current liabilities2,188 1,748 1,557

Total liabilities3,904 3,608 3,554

Equity

Share capital2,659 2,633 2,650

Reserves1,048 986 1,041

Shareholders' funds3,707 3,619 3,691

Non-controlling interests 21 20 22

Total equity 3,728 3,639 3,713

Total liabilities and equity7,632 7,247 7,267

The accompanying notes form part of and are to be read in conjunction with these interim financial statements.

16 Fletcher Building Half Year Review December 2016
For the six months ended 31 December 2016

Fletcher Building GroupShare capitalRetained earningsShare-based payments reserveCash flow hedge reserveCurrency translation reservePension reserveTotalNon-controlling interestsTotal equity

NZ$MNZ$MNZ$MNZ$MNZ$MNZ$MNZ$MNZ$MNZ$M

Total equity at 30 June 2015 2,633 1,199 15 (10) (83) (71) 3,683 27 3,710

Total comprehensive income for

the period 172 9 (116)5 70 4 74

Movement in non-controlling

interests (11)(11)

Issue of shares13 1313

Dividends paid to shareholders of

the parent(131)(131)(131)

Movement in share-based

payment reserve(3)(3)(3)

Movement in treasury stock (13)(13)(13)

Total equity at 31 December 20152,633 1,240 12 (1)(199)(66)3,619 20 3,639

Total equity at 30 June 2015 2,633 1,199 15 (10) (83) (71) 3,683 27 3,710

Total comprehensive income for

the year 462 15 (186)(36)255 11 266

Movement in non-controlling

interests (16)(16)

Issue of shares27 27 27

Dividends paid to shareholders of

the parent(262)(262)(262)

Movement in share-based

payment reserve(2)(2)(2)

Movement in treasury stock (10)(10)(10)

Total equity at 30 June 20162,650 1,399 13 5 (269)(107)3,691 22 3,713

Total comprehensive income for

the period 176 (2)(33)2 143 5 148

Movement in non-controlling

interests (6)(6)

Issue of shares16 16 16

Dividends paid to shareholders of

the parent(139)(139)(139)

Movement in share-based

payment reserve3 3 3

Movement in treasury stock (7)(7)(7)

Total equity at

31 December 20162,659 1,436 16 3 (302)(105)3,707 21 3,728

The accompanying notes form part of and are to be read in conjunction with these interim financial statements.

Consolidated statement of movements in equity (unaudited)

17 Fletcher Building Half Year Review December 2016
Consolidated statement of cash flows (unaudited)

For the six months ended 31 December 2016

Fletcher Building Group

Six months

Dec 2016

NZ$M

Six months

Dec 2015

NZ$M

Year ended

June 2016

NZ$M

Cash flow from operating activities

Receipts from customers4,587 4,623 9,056

Dividends received5 6 10

Total received4,592 4,629 9,066

Payments to suppliers, employees and other4,536 4,332 8,191

Interest paid54 60 118

Income tax paid69 67 97

Total applied4,659 4,459 8,406

Net cash from operating activities(67)170 660

Cash flow from investing activities

Sale of property, plant and equipment7 53

Sale of investments40 1

Sale of subsidiaries/businesses205

Total received47 259

Purchase of property, plant and equipment and intangible

assets127 122 300

Purchase of subsidiaries/businesses305 7

Total applied432 122 307

Net cash from investing activities(432)(75) (48)

Cash flow from financing activities

Net debt drawdown506 53

Issue of capital notes10

Total received506 53 10

Net debt repayment196

Repurchase of capital notes15

Treasury stock purchased3 16 16

Distribution to non-controlling interests9 14 18

Dividends 123 118 235

Total applied135 148 480

Net cash from financing activities371 (95)(470)

Net movement in cash held(128)142

Add opening cash and liquid deposits356 228 228

Effect of exchange rate changes on net cash1 (7)(14)

Closing cash and deposits229 221 356

The accompanying notes form part of and are to be read in conjunction with these interim financial statements.

18 Fletcher Building Half Year Review December 2016
Reconciliation of net earnings to net cash from operating activities (unaudited)

For the six months ended 31 December 2016

Fletcher Building Group

Six months

Dec 2016

NZ$M

Six months

Dec 2015

NZ$M

Year ended

June 2016

NZ$M

Cash was received from:

Net earnings 176 172 462

Earnings attributable to non-controlling interests5 4 11

181 176 473

Adjustment for items not involving cash:

Depreciation, depletions and amortisation 10297194

Significant items13(20)(57)

Provisions and other adjustments(43)(30)(54)

Taxation(8)(15)34

(Gain)/loss on disposal of businesses and property,

plant and equipment1 (28)

Non-cash adjustments65 32 89

Cash flow from operations before net working capital

movements246 208 562

Net working capital movements(313)(38)98

Net cash from operating activities(67)170 660

Net working capital movements

Debtors74176 72

Inventories(76)(9)17

Land and developments(164)(85)(66)

Contracts(99)13 (22)

Creditors(48)(133)97

(313)(38)98

The accompanying notes form part of and are to be read in conjunction with these interim financial statements.

19 Fletcher Building Half Year Review December 2016
Breakdown of financial performance (unaudited)

Fletcher Building Group

Six months

Dec 2016

NZ$M

Six months

Dec 2015

NZ$M

Year ended

June 2016

NZ$M

Gross sales

Building Products1,108 1,265 2,449

International Businesses1,005 1,080 2,128

Distribution1,644 1,610 3,184

Residential & Land Development163 108 343

Construction1,150 748 1,648

Other5 5 9

Total5,075 4,816 9,761

Intercompany sales(462)(382)(757)

External sales per income statement4,613 4,434 9,004

External sales

Building Products859 1,021 1,969

International Businesses997 1,067 2,106

Distribution1,559 1,531 3,026

Residential & Land Development163 108 343

Construction1,035 707 1,560

External sales per income statement4,613 4,434 9,004

20 Fletcher Building Half Year Review December 2016
Fletcher Building Group

Six months

Dec 2016

NZ$M

Six months

Dec 2015

NZ$M

Year ended

June 2016

NZ$M

EBIT before significant items

Building Products129 132 274

International Businesses70 53 133

Distribution84 64 176

Residential & Land Development30 24 84

Construction24 36 78

Other(27)(31)(63)

Total310 278 682

Significant items(16)10 37

Earnings before interest and taxation (EBIT) per income

statement294 288 719

Funds*

Building Products1,686 1,748 1,581

International Businesses1,948 2,041 1,902

Distribution1,039 1,049 1,001

Residential & Land Development477 295 355

Construction366 (37)(18)

Other (including debt and taxation)(1,788)(1,457)(1,108)

Total3,728 3,639 3,713

* Funds represent the external assets and liabilities of the Group and are used for internal reporting purposes.

Breakdown of financial performance (unaudited) (continued)

21 Fletcher Building Half Year Review December 2016
1. BASIS OF PRESENTATION

The condensed consolidated interim financial

statements presented are those of Fletcher

Building Limited and its subsidiaries (the “group”).

Fletcher Building Limited is a company

domiciled in New Zealand, is registered under

the Companies Act 1993, and is a FMC Reporting

Entity under the Financial Markets Conduct Act

2013 under which the financial statements are

prepared. The group is a profit oriented entity.

The condensed consolidated interim financial

statements have been prepared in accordance

with Generally Accepted Accounting Practice

in New Zealand, which is the New Zealand

equivalent to International Financial Reporting

Standards (NZ IFRS). They comply with NZ IAS

34 Interim Financial Reporting and should be

read in conjunction with the 30 June 2016

annual report available on the group website

at www.fbu.com.

2. CHANGES IN ACCOUNTING POLICIES

There have been no changes in accounting

policies in the six months ended 31 December

2016, however, certain comparatives have been

re-presented to conform with the current

period’s presentation.

Notes to the consolidated financial statements

22 Fletcher Building Half Year Review December 2016
Notes to the consolidated financial statements continued

3. SIGNIFICANT ITEMS

Six months ended 31 December 2016

Fletcher Building Group

Business

acquisition

expenses

(1)


NZ$M

Site closure

costs

(2)

NZ$M

Total

NZ$M

Fletcher Insulation(10)(10)

Rocla Products(5)(5)

Corporate(1)(1)

Total significant items before taxation(1)(15)(16)

Tax benefit/(charge) on above items 5 5

Total significant items after taxation(1)(10)(11)

(1) On 29 July 2016, the group acquired Higgins Group Holdings Limited (“Higgins”). Costs of $1 million

associated with the transaction were incurred in the period.

(2) In the six months ended 31 December 2016 the group has recognised a charge of $15 million for

costs associated with site closures:

- $10 million relating to the closure of Fletcher Insulation’s Homebush site in New South Wales

announced in December 2016; and

- $5 million relating to two site closures in the Rocla Products business.

Six months ended 31 December 2015

Fletcher Building Group

Business

disposal income

and expenses

(1)


NZ$M

Site closure

costs

(2)

NZ$M

Total

NZ$M

Rocla Quarries 16 16

Iplex Australia (2)(2)

Rocla Pipes (4)(4)

Total significant items before taxation16 (6)10

Tax benefit/(charge) on above items 1 2 3

Total significant items after taxation17 (4)13

(1) On 18th August 2015, the Group entered into an agreement to sell the operations of Rocla Quarry

Products to Hanson Construction Materials Pty Limited. The transaction, which had been subject

to ACCC clearance, completed on 29 January 2016.

As part of the overall sale process, the group separately sold joint ventures of this business in the

period ended 31 December 2015 with total sale proceeds of $40 million. The net gain on sale in

the period amounted to $16 million.

(2) In the six months ended 31 December 2015 the group recognised a charge of $6 million for costs

associated with site closures:

- $2 million relating to the closure of two sites in the Iplex Australia business in July 2015; and

- $4 million relating to the closure of Rocla Pipes’ Atlantic Civil business in October 2015.

23 Fletcher Building Half Year Review December 2016
Year ended 30 June 2016

Fletcher Building Group

Business

acquisition /

disposal

income and

expenses

(1)


NZ$M

Site Closure

Costs

(2)


NZ$M

Impairment

(3)


NZ$M

Other

NZ$M

Total

NZ$M

Building Products90 (11)79

International(4)(26)(30)

Distribution (1)(1)

Corporate(5)(6)(11)

Total significant items before taxation85 (16)(26)(6)37

Tax benefit/(charge) on above items (1)5 1 2 7

Total significant items after taxation84 (11)(25)(4)44

2016

(1) On 18th August 2015, the group entered into an agreement to sell the operations of Rocla Quarry

Products to Hanson Construction Materials Pty Limited. The transaction, which had been subject

to ACCC clearance, completed on 29 January 2016.

The aggregate consideration received for the entire Rocla Quarry Products business was $212 million,

and $205 million after transaction costs. The gain on sale after tax amounted to $80 million.

On 2 February 2016, the group entered into an agreement to acquire the New Zealand road

construction and maintenance business Higgins Group Holdings Limited (“Higgins”) and other

related assets, together with Higgins’ Fiji contracting business. At 30 June 2016, the transaction

remained conditional on regulatory approval and accordingly the acquisition was not accounted

for in the year ended 30 June 2016. During July 2016 all relevant approvals had been obtained

and the transaction completed on 29 July 2016. Total consideration payable was $311 million,

subject to customary completion adjustments.

During the year ended 30 June 2016, expenses associated with the transaction were incurred

amounting to $5 million.

On 17 February 2016, the group entered into an agreement to create a 50-50 joint venture

between its Fletcher Aluminium windows and doors business and NALCO, the new entity being

Altus NZ Limited (previously known as Fanalco Limited). The transaction completed on 30 June

2016. As a result a $5 million gain before tax arose on divestment of the Fletcher Aluminium

business to the joint venture.

(2) The group recognised a charge of $16 million for costs associated with closing a number of sites:

- $2 million relating to the closure of two sites in Iplex Australia in July 2015;

- $9 million relating to the closure of Rocla Pipes’ operations in Western Australia and the

Atlantic Civil business;

- $4 million relating to the closure of a Formica Europe plant in Spain; and

- $1 million relating to the closure of a Dimond site in Palmerston North.

(3) A strategic review of the Formica India manufacturing business was completed during the year

ended 30 June 2016. The review identified that medium-term earnings prospects had deteriorated

and the group recorded an impairment expense of $26 million, comprising write-offs of goodwill,

property, plant and equipment and working capital to estimated recoverable values.

24 Fletcher Building Half Year Review December 2016
Notes to the consolidated financial statements continued

4. ACQUISITION OF SUBSIDIARY

On 29 July 2016, the group acquired the New Zealand road construction and maintenance business

Higgins Group Holdings Limited (‘Higgins’) and other related assets, together with Higgins’ Fiji

contracting business.

The acquisition will provide customers with a stronger proposition and level of capability in the

roading and infrastructure market, and provide further benefit for a number of group businesses

through operational synergies.

In the 5 months to 31 December 2016, the acquired Higgins businesses have contributed $198 million

of revenue and $21 million of EBIT to the group.

The fair values of the identifiable assets and liabilities at the date of acquisition were:

Fair value

recognised on

acquisition

NZ$M

Provisional

Assets

Property, Plant and Equipment124

Cash 4

Trade and other receivables58

Inventories12

Deferred tax asset2

200

Liabilities

Trade payables and other liabilities43

43

Total identifiable net assets at fair value157

Goodwill arising on acquisition154

Purchase consideration transferred311

Analysis of cash flow on acquisition:

Net cash acquired with the subsidiary (included in cash flows from investing activities) 4

Cash paid(311)

Net cash flow on acquisition(307)

The fair values above have been measured on a provisional basis. A formal fair value exercise of the

assets and liabilities of Higgins is underway, but will be completed prior to 30 June 2017. At present

the difference between the book value at acquisition and the purchase price has been recognised

as goodwill, representing the expected synergies to be achieved.

Acquisition related costs

The group incurred acquisition related costs of $1 million in the current period. These costs have

been included within significant items (June 2016: $5 million).

25 Fletcher Building Half Year Review December 2016
5. OTHER GAINS AND LOSSES

Fletcher Building Group

Six months

Dec 2016

NZ$M

Six months

Dec 2015

NZ$M

Year ended

June 2016

NZ$M

Other gains/(losses) include the following:

Sale of assets2 28

Redundancies and restructuring costs(7)(10)(20)

Other gains/(losses)(1)(6)

(8)(8)2

6. TAXATION EXPENSE

Fletcher Building Group

Six months

Dec 2016

NZ$M

Six months

Dec 2015

NZ$M

Year ended

June 2016

NZ$M

Earnings before taxation:242228604

Taxation at 28 cents per dollar 6864169

Adjusted for:

Higher/(lower) tax rate in overseas jurisdictions(1)(1)

Non assessable income(1)(6)(15)

Non deductible expenses1314

Utilisation of previous unrecognised tax losses(1)(34)

Tax in respect of prior years17

Tax losses not recognised5414

Other permanent differences(10)(13)(24)

6152131

Tax on earnings before significant items6655138

Tax benefit on significant items(5)(3)(7)

6152131

26 Fletcher Building Half Year Review December 2016
Notes to the consolidated financial statements continued

7. BORROWINGS

Fletcher Building Group

Dec 2016

NZ$M

Dec 2015

NZ$M

June 2016

NZ$M

Borrowings – current314 461413

Borrowings – non-current1,956 1,537 1,339

Carrying value of borrowings (as per balance sheet)2,270 1,998 1,752

Less impact of debt hedging activities (included within

derivatives)(79)(69)(84)

Borrowings after impact of hedging activities2,191 1,929 1,668

Less fair value hedge adjustment included in borrowings(1)(24)(52)

Borrowings excluding derivative adjustments2,190 1,905 1,616

Total available funding2,500 2,287 2,224

Unutilised banking facilities310 382 608

In addition the group had $229 million of cash on hand at 31 December 2016 (31 December 2015: $221 million; 30 June 2016:

$356 million).

Net Debt

Cash and cash equivalents229221356

Current borrowings(314)(461)(413)

Non-current borrowings(1,956)(1,537)(1,339)

Net Debt(2,041)(1,777)(1,396)

8. GOODWILL

The group performs a detailed impairment assessment annually and considers indicators of

impairment at each interim reporting date. At 31 December 2016, the group performed a review of

indicators of impairment for all significant cash-generating units. These reviews did not give rise to

any impairment charges.

27 Fletcher Building Half Year Review December 2016
9. FAIR VALUE MEASUREMENT

Financial instruments are measured at

fair value using the following fair value

measurement hierarchy:

(Level 1) Quoted prices (unadjusted) in

active markets for identical assets

or liabilities.

(Level 2) Inputs that are observable for the

asset or liability, either directly (as

prices) or indirectly (derived from

prices) other than quoted prices

included within level 1.

(Level 3) Inputs for the asset or liability that

are not based on observable market

data (unobservable inputs).

Financial instruments measured and recognised

at fair value are derivatives that are designated

in hedge relationships. The fair value of base

metal price swaps is based on the quoted

market prices of those instruments and are

measured under level 2. All other derivatives are

level 2 valuations based on accepted valuation

methodologies. Forward exchange fair value is

calculated using quoted forward exchange rates

and discounted using yield curves derived from

quoted interest rates matching maturity of the

contract. The fair value of electricity price swaps

are measured using a derived forward curve

and discounted using yield curves derived from

quoted interest rates matching the maturity

of the contract. Interest rate derivatives are

calculated by discounting the future principal

and interest cash flows at current market

interest rates that are available for similar

financial instruments.

Fair value disclosures

The fair values of borrowings used for disclosure

are measured by discounting future principal

and interest cash flows at current market

interest rates plus an estimated credit margin

that are available for similar financial instruments.

The interest rates across all currencies used to

discount future principal and interest cash flows

are between 1.62% and 7.48% (December 2015:

1.83% and 9.12%; June 2016: 1.42% and 8.79%)

including margins.

10. CONTINGENCIES AND COMMITMENTS

Provision has been made in the ordinary course

of business for all known and probable future

claims to the extent they can be reliably measured.

There have been no material movements in capital

expenditure commitments, lease commitments,

contingent liabilities or contingent assets to

those disclosed in the 2016 annual report.

11. SUBSEQUENT EVENTS

On 22 February 2017, the directors declared

a dividend of 20 cents per share, payable on

12 April 2017.

28 Fletcher Building Half Year Review December 2016
Notes to the consolidated financial statements continued

2017 INTERIM DIVIDEND SUMMARY TABLE

1

NZ cents per share

NZ Residents on

top marginal

tax rate of 33%

Australian

residents on

top marginal

tax rate of 49%

Australian

residents on

15% tax rate

Other non

residents

8

Dividend declared20.000020.000020.000020.0000

NZ imputation credits27.7778

NZ supplementary dividend33.52943.52943.5294

Australian franking credits40.00000.0000

Gross dividend for NZ tax purposes27.777823.529423.529423.5294

NZ tax (33%)5(9.1667)

NZ non-resident withholding tax (15%)6(3.5294)(3.5294)(3.5294)

Net cash received after NZ tax18.611120.000020.000020.0000

Australian tax (49% and 15%)7(11.5294)(3.5294)

Reduced by offset for NZ non-resident

withholding tax3.52943.5294

Less Australian franking credit offset0.00000.0000

Net cash dividend to shareholders after tax18.611112.000020.000020.0000

NOTES:

1 This summary is of a general nature and the tax rates used and the calculations are intended for guidance only. As individual

circumstances will vary, shareholders are advised to seek independent advice.

2 The dividend has imputation credits attached at a 28% tax rate.

3 A supplementary dividend is only payable to non-New Zealand shareholders and has the effect of removing the cost of

New Zealand non-resident withholding tax (NRWT). Non-resident shareholders with a 10% or greater direct shareholding

are not eligible to receive supplementary dividends but are exempt from NRWT.

4. There are no Australian franking credits attached to this dividend and the conduit foreign income component is nil.

5. For all NZ resident shareholders who do not hold an exemption certificate, resident withholding tax (RWT) is required to be

deducted at 5% from the gross dividend which has been credited with imputation credits at 28 percent. Accordingly, for

those shareholders, a deduction of 1.3889 cents per share will be made on the date of payment from the dividend declared

of 20.0 cents per share and forwarded to Inland Revenue. Resident shareholders who have a tax rate less than 33% will

need to file a tax return to obtain a credit for the RWT deduction in excess of their marginal tax rate.

6. NZ non-resident withholding tax at the rate of 15% on the gross dividend for NZ tax purposes.

7. This summary uses two examples of the effect of tax in Australia. The first uses the top marginal tax rate of 49%, including

the Medicare Levy and the Temporary Budget Repair Levy. The second example uses the 15% income tax rate applicable in

Australia to complying superannuation funds, approved deposit funds and pooled superannuation trusts. Different tax

rates will apply to other Australian shareholders, including individuals, depending on their circumstances.

The Australian tax is calculated as:49% Rate15% Rate

Gross dividend for NZ tax purposes23.529423.5294

Plus franking credits0.00000.0000

Gross dividend for Australian tax purposes23.529423.5294

Australian tax11.52943.5294

8 This illustration does not purport to show the taxation consequences of the dividend for non-residents of New Zealand or

Australia. Shareholders resident in other countries are encouraged to consult their own taxation advisor.

Dividend Information

Shareholder Information
Notice pursuant to clause 30 of Schedule 4

of the Financial Markets Conduct Act 2013

Pursuant to clause 30 of Schedule 4 of the

Financial Markets Conduct Act 2013 (the FMCA),

Fletcher Building Limited notifies its security

holders that it has transitioned to the FMCA with

effect from 1 December 2016. Accordingly, from

1 December 2016, the requirements of the FMCA

will apply to Fletcher Building Limited.

Shareholder enquiries

Changes of address, payment instructions

and investment portfolios can be viewed

and updated online: investorcentre.com/nz

Enquiries may be addressed to the Share

Registrar, Computershare Investor Services:

New Zealand

Computershare Investor Services Limited

Private Bag 92 119

Auckland 1142

New Zealand

Level 2, 159 Hurstmere Road

Takapuna, Auckland 0622

New Zealand

T. +64 9 488 8777

F. +64 9 488 8787

E. enquiry@computershare.co.nz

Australia

Computershare Investor Services Pty Limited

GPO Box 3329

Melbourne, VIC 3001, Australia

Yarra Falls, 452 Johnston Street

Abbotsford, VIC 3067, Australia

T. 1800 501 366 (within Australia)

T. +61 3 9415 4083 (outside Australia)

F. +61 3 9473 2500

insight

creative.co.nz

FLE064

Other investor enquiries

Fletcher Building Limited

Private Bag 92 114

Auckland 1142, New Zealand

T. +64 9 525 9000

E. moreinfo@fbu.com

Other information

www.fbu.com

Registered offices

New Zealand

Fletcher Building Limited

Private Bag 92 114

Auckland 1142

New Zealand

Fletcher House

810 Great South Road

Penrose, Auckland 1061

New Zealand

T. +64 9 525 9000

Australia

Fletcher Building Australia

Locked Bag 3501

North Ryde BC

NSW 1670, Australia

68 Waterloo Road

Macquarie Park

NSW 2113, Australia

T. +61 2 8986 0900

ARBN 096 046 936

---

Appendix 1 (Rule 10.3)
Preliminary Half Year Report

1

PRELIMINARY ANNUAL REPORT ANNOUNCEMENT

Reporting period

Previous reporting period

Revenue from ordinary activities

Profit from ordinary activities after tax

attributable to security holders

Net profit attributable to security holders

Interim dividend

Record date

Dividend payment date

Comments

Imputed amount per security

NZ 20.0 cpsNZ 7.7778 cps

24 March 2017

Refer News Release

12 April 2017

Amount per security

Amount NZ$millionPercentage change

FLETCHER BUILDING LIMITED

6 Months to 31 December 2016

6 Months to 31 December 2015

Results for announcement to the market

Half year ended 31 December 2016

4,6134%

1762%

1762%

Appendix 1 (Rule 10.3)
Preliminary Half Year Report

2

PRELIMINARY ANNUAL REPORT ANNOUNCEMENT

2.1. Preliminary half annual report on results for the half year ended 31 December 2016 (including the comparative results for the half year ended 31 December

2015) in accordance with Listing Rule 10.3.1

The amounts as presented have been prepared in accordance with Generally Accepted Accounting Practice in New Zealand which is

the New Zealand equivalent to International Financial Reporting Standards (NZIFRS). They also comply with International Financial

Reporting Standards. The amounts presented are based on unaudited accounts.

2.3 (a) Income Statement

Refer to Financial Statements.

2.3 (b) Balance Sheet

Refer to Financial Statements.

2.3 (c) Statement of Cash flows

Refer to Financial Statements.

2.3 (d and e) Dividends

Interim dividend

Amount per

per security

Interim dividend, payable 12 April 2017:NZ 20.0 cps

Record date for determining entitlement to the dividend:24 March 2017

New Zealand tax credits were attached to this dividend.

No Australian franking credits were attached to this dividend.

Dividends recognised and paid

Details of the interim dividend for the 2017 financial year are provided above.

Distributions recognised

Final dividend for 2016 financial year on Ordinary shares139 20

Distributions paid

Final dividend for 2016 financial year on Ordinary shares139 20

2.3 (f) Net Tangible Assets per security

Dec 2016Dec 2015

Net tangible assets per ordinary security (NZ$)2.652.77

The Dividend Reinvestment Plan will be operative for this dividend payment. There will be no discount to the price applied to

ordinary shares issued. Documentation for participation is available from the share registry or the website at www.fbu.com and must

be received by the registry before 5pm Monday 27 March 2017.

The price used to determine entitlements under the Plan is the average of the individual daily volume weighted average sale prices of

price-setting trades of the company’s shares sold on the NZX on each of the five business days from and including the ex-dividend date

of 23 March 2017. The new shares will rank equally with existing shares and will be issued on the dividend payment date of 12 April

2017.

For Half Year Ended 31 December 2016

(referred to in this report as the "current year")

$NZ millions

NZ Cents per

share

Appendix 1 (Rule 10.3)
Preliminary Half Year Report

3

2.3 (g) Control of Entities gained or lost during year

Control gained:

Name of subsidiary or group of subsidiaries

Contribution to operating earnings for the period

Date from which such contribution has been calculated

Control Lost:

Name of subsidiary or group of subsidiaries

Date from which control lost

Contribution to operating earnings for the period / previous period

2.3 (h) Associates and joint ventures

Fletcher Building has an interest in the following principal associates / joint ventures:

Dec 2016Dec 2015

Altus NZ Limited (previously Fanalco Limited)50.0%

Hexion Australia Pty Ltd50.0%50.0%

Regional Resources NW Pty Ltd50.0%50.0%

Sims Pacific Metals Limited50.0%50.0%

Wespine Industries Pty Limited50.0%50.0%

Dongwha Pattina NZ Limited20.0%20.0%

Name of Associate / Joint Venture

(ordinary shares, units, etc)

Percentage of ownership interest

$21 million

29-Jul-16

None

Higgins Group Holdings Limited

---

APPENDIX 7 – NZSX Listing Rules
Number of pages including this one

(Please provide any other relevant

NZSX Listing Rule 7.12.2. For rights, NZSX Listing Rules 7.10.9 and 7.10.10. details on additional pages)

For change to allotment, NZSX Listing Rule 7.12.1, a separate advice is required.

Full name

of Issuer

Name of officer authorised to

Authority for event,

make this notice

e.g. Directors' resolution

Contact phone

Contact fax

numbernumber

Date

Nature of event

BonusIf ticked,

Rights Issue

Tick as appropriate

Issue

state whether:Taxable

/ Non TaxableConversionInterestRenouncable

Rights IssueCapital

CallDividend

If ticked, stateFull

non-renouncable

change

x

whether:

Interim

x

YearSpecialDRP Applies

x

EXISTING securities affected by this

If more than one security is affected by the event, use a separate form.

Description of theISIN

class of securities

If unknown, contact NZX

Details of securities issued pursuant to this eventIf more than one class of security is to be issued, use a separate form for each class.

Description of theISIN

class of securities

If unknown, contact NZX

Number of Securities toMinimum

Ratio, e.g

be issued following eventEntitlement

1 for 2 for

Conversion, Maturity, Call

Treatment of Fractions

Payable or Exercise Date

Tick if

provide an

pari passu

ORexplanation

Strike price per security for any issue in lieu or date

of the

Strike Price available.

ranking

Monies Associated with Event

Dividend payable, Call payable, Exercise price, Conversion price, Redemption price, Application money.

Source of

Amount per security

Payment

(does not include any excluded income)

Excluded income per security

(only applicable to listed PIEs)

Supplementary

Amount per security

Currencydividendin dollars and cents

details -

NZSX Listing Rule 7.12.7

Total monies

TaxationAmount per Security in Dollars and cents to six decimal places

In the case of a taxable bonusResident

Imputation Credits

issue state strike priceWithholding Tax(Give details)

Foreign

FWP Credits

Withholding Tax(Give details)

Timing

(Refer Appendix 8 in the NZSX Listing Rules)

Record Date 5pmApplication Date

For calculation of entitlements -Also, Call Payable, Dividend /

Interest Payable, Exercise Date,

Conversion Date. In the case

of applications this must be the

last business day of the week.

Notice DateAllotment Date

Entitlement letters, call notices,For the issue of new securities.

conversion notices mailedMust be within 5 business days

of application closing date.

OFFICE USE ONLY

Ex Date:

Commence Quoting Rights:Security Code:

Cease Quoting Rights 5pm:

Commence Quoting New Securities:Security Code:

Cease Quoting Old Security 5pm:

EMAIL: announce@nzx.com

Notice of event affecting securities

Fletcher Building Limited

Charles BoltDirectors resolution

09 525 918809 525 90302222017

Fletcher Building Ordinary SharesNZFBUE0001S0

In dollars and cents

Retained Earnings

$0.200

Enter N/A if not

applicable

$$0.091667$0.077778

$0.035294$0.000000

NZD$0.352940

$138,797,057

Date Payable

12 April, 2017

24 March, 201712 April, 2017

12 April, 2017

---

Working with you
Half Year Resultsto 31 December 2016

Fletcher BuildingHalf Year Results Presentation 2017MARK ADAMSON—

Chief Executive Officer

BEVAN MCKENZIE—

Chief Financial Officer

22 February 2017

1

Disclaimer
Fletcher Building Half Year Results Presentation | © February 2017

2This Half Year Results presentation dated 22 February 2017 provides additional comment on the management commentary of the same date. As such, it should be read in conjunction with, and subject to, the explanations and views of future outlook on market conditions, earnings and activities given in that commentary.

Contents•
Results Overview


Industry Context


Divisional Performances


Financial Results


Strategy Update


Outlook


Appendix

Fletcher Building Half Year Results Presentation | © February 2017

3

Working with you
Results Overview

Fletcher Building Half Year Results Presentation 2017

Results overview
Fletcher Building Half Year Results Presentation | © February 2017

5

Operating earnings before significant items$310

m

12%

Net earnings before significant items$187

m

18%

Revenue

$

4,613

m

4%

Dividend per share

20c

5 %

Basic earnings per share before

significant items

27.0c

17%

Highlights6
Distribution:•

Tot al EBIT +31%


NZ Steel Distribution EBIT +47%


NZ Building Supplies EBIT +21%


AU Steel Distribution EBIT +25%


Strong NZ performance, AU improvements

International:•

Tot al EBIT +32%


Formica EBIT +113%


Laminex EBIT +10%


Laminex performing well in both NZ and Australia


All Formica regions seeing positive momentum –growth in local currencies was higher than reported NZD growth

Fletcher Building Half Year Results Presentation | © February 2017

Highlights7
Good progress on business turnarounds & Higgins integration:•

Formica Europe EBIT +$14m


Higgins EBIT $21m in first 5 months, ahead of plan


Iplex AU and Tradelink both ahead of HY 16

New Zealand:•

Tot al EBIT

1

(excluding Construction, divestments/

acquisitions) +20%


Volume improvements: Steel +14%, Plasterboard +9%, Concrete Pipe +12%, Cement +5%, Ready Mix +4%


Residential and Land Development EBIT +25%


Construction result impacted by one-off factors


Corporate costs beginning to decline

Fletcher Building Half Year Results Presentation | © February 2017

1. Before significant items

Results overviewRevenue
Fletcher Building Half Year Results Presentation | © February 2017

8


Reported revenue $179m or 4% higher than HY16

REVENUE GROWTH RATESGeographic segments

Reported

Local Currency

New Zealand

14%

14%

Australia

(10)%

(6)%

Rest of World

0%

8%

Revenue$

4,613

m

4%

Results overviewOperating earnings
Fletcher Building Half Year Results Presentation | © February 2017

9

Operating earnings$

294

m

2%


Reported operating earnings (EBIT) up 2%


Operating earnings before significant items up 12%


Significant items primarily due to site closure costs at Fletcher Insulation and RoclaProducts

Operating earnings before significant items$

310

m

12%

EBIT (before significant items) GROWTH RATESGeographic segments

Reported

Local Currency

New Zealand

3%

3%

Australia

(4)%

2%

Rest of World

121%

138%

Stronger performance from Rest of World reflected in increased EBIT contribution
Fletcher Building Half Year Results Presentation | © February 2017

10

1. Before significant items

57%

29%

14%

External Revenue Geographic

Split H1 17

(H1 16 in brackets)

(14%)

(52%)

(34%)

66%

17%

17%

EBIT¹ Geographic Split H1 17

(H1 16 in brackets)

(9%)

(72%)

(19%)

Results overviewNet earnings
Fletcher Building Half Year Results Presentation | © February 2017

11

Net earnings $

176

m

2%


Net earnings before significant items were up 18% to $187m


Funding costs down 13%


Effective tax rate 25%, slightly higher

EARNINGS PER SHAREEarnings per share

25.4 cents

+2%

Earnings per share(before significant items)

27.0 cents

+17%

Net earnings before significant items $

187

m

18%

Results overviewCash flow from operations
Fletcher Building Half Year Results Presentation | © February 2017

12

Cashflow from operations $

(67)

m


Cash outflow from operations of $67m compared to $170m inflow in HY16


Decrease mainly due to:


$56m Pacific Steel working capital release in HY16


$79m increased investment in land and development


Timing of Construction contract payments


Cashflow from operations before working capital movements were $246m (versus $208m in HY 16)

Results overviewDividend
Fletcher Building Half Year Results Presentation | © February 2017

13

Dividend per share20

c

5%


Interim dividend fully imputed for NZ taxation purposes


Dividend Reinvestment Plan will be operative for this dividend


Expect to fully impute interim and final dividends in FY17, FY18 and FY19

DIVIDENDInterim dividend per share

20 cents

Working with you
Industry Context

Fletcher Building Half Year Results Presentation 2017

New Zealand residential consents up 10%, supported by high net migration
15

Source: Statistics NZ, Infometrics1 – Twelve months rolling

-20,000

0

20,000

40,00060,000

80,000

Jun-04

Jun-05

Jun-06

Jun-07

Jun-08

Jun-09

Jun-10

Jun-11

Jun-12

Jun-13

Jun-14

Jun-15

Jun-16

Net migration 12 month rolling

Fletcher Building Half Year Results Presentation | © February 2017

Auckland represents 34% of all consents in the 12 months to December 16

-20,000

0

20,000

40,00060,000

80,000

Dec-03

Dec-04

Dec-05

Dec-06

Dec-07

Dec-08

Dec-09

Dec-10

Dec-11

Dec-12

Dec-13

Dec-14

Dec-15

Dec-16

Net Migration 12 month rolling

10%

7%

-9%

24%

-20%

-10%

0%

10%

20%

30%

NZ

Auckland

Canterbury Rest of NZ

Change % Year on Year

0

5,000

10,000

15,000

20,000

25,000

30,000

35,000

Dec-10

Dec-11

Dec-12

Dec-13

Dec-14

Dec-15

Dec-16

Total residential consents

1

Long term average (2001-2015)Peak (2004)

New Zealand Infrastructure and Commercial backlog strong
Fletcher Building Half Year Results Presentation | © February 2017

16

0

2,0004,0006,0008,000

10,00012,00014,00016,000

2010

2011

2012

2013

2014

2015

2016

Value of work done (NZm)

New Zealand Infrastructure and

Commercial Work

Infrastructure

Commercial

8%

21%

0%

5%

-5%

0%5%

10%15%20%25%

New Zealand

Auckland

Canterbury

Rest of New

Zealand

NZ Infrastructure and Commercial Work

Put in Place Change Year-on-Year

Source: NZ Statistics, Infometrics – Calendar years

Source

: NZ Statistics, Infometrics – CY2016 growth on CY2015

0
50

100150200250300

2010

2011

2012

2013

2014

2015

2016

'000s

Australian Residential Approvals

Standalone houses

Other dwelling types

0

50

100150200250300350

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

2016

Migration (000)

Net migration 12 month rolling

Australian residential activity impacted by WA, standalone approvals remain resilient

17

Source: BIS – Calendar years

Fletcher Building Half Year Results Presentation | © February 2017

Net migration 12 month rollingAustralian Residential Approvals Change Year-on-Year*

Australian Residential Approvals

-4%

2%

-3%

2%

-27%

4%

-30%-25%-20%-15%-10%

-5%

0%5%

10%

Australia

NSW

VIC + QLD

SA

WA

Rest of Aus

Source: BIS – Change from CY15 to CY16

Australian Infrastructure and Commercial work has slowed in most states
Fletcher Building Half Year Results Presentation | © February 2017

18

0

20,00040,00060,00080,000

100,000120,000140,000160,000180,000

2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016

Value of work done (AUDm)

Australian Infrastructure and Commercial Work

Infrastructure

Non residential

Source: BIS Shrapnel

-11%

4%

-19%

1%

-15%

-4%


20%


15%


10%


5%0%5%

10%

Australia

NSW

VIC + QLD

SA

WA

Rest of Aus

Australian Infrastructure and Commercial

Work Change Year-on-Year 2016

Working with you
DivisionalPerformances

Fletcher Building Half Year Results Presentation 2017

19

Divisional operating earnings overview
Fletcher Building Half Year Results Presentation | © February 2017

20

EBIT¹NZ$m

132

53

64

24

36

(31)

129

70

84

30

24

(27)

Building Products

Internationa

l

Distribution

Residential and

Land

Development

Construction

Corporate

HY 2016

HY 2017

1. Before significant items

(2)%

+32%

+31%

+25%

(33)%

+13%

+10% excluding divestments

278
263

310

(15)

12

17

20

6

(12)

4

180200220240260280300320340

H1 16 Actual

Discontinued

H1 16 adjusted

Building

Products

International

Distribution

Residential &

Land

Construction

Corporate

H1 17 reported

H1 2017 vs H1 2016 EBIT Bridge

Fletcher Building Half Year Results Presentation | © February 2017

21

EBIT¹NZ$m

1. Before significant items

Fletcher Building Half Year Results Presentation | © February 2017
22

Building ProductsResult

NZ$m

Dec 2015

6 months

Dec 2016

6 months

%

change

Gross Revenue

1,265

1,108

(12)%

External Revenue

1,021

859

(16)%

EBITDA¹

172

167

(3)%

EBIT¹

132

129

(2)%

Concrete Pipes & Products

27

26

(4)%

Cement & Aggregates

35

38

9%

Building Materials

48

53

10%

Plastic Pipes

2

7

NM

Joint Ventures & Other

5

5

0%

Divested businesses

15

0

NM

Funds Employed

1,748

1,686

(4)%

EBITDA¹/gross revenue %

14

15

EBIT¹/gross revenue %

10

12

ROFE %

15

15

Concrete Pipes & ProductsReady-mix concrete volumes +4%NZ concrete pipe volumes +12%Australia concrete product volumes flatCement & AggregatesNew Zealand cement volumes +5%New Zealand Aggregate volumes +24%Building MaterialsPlasterboard volumes +9%Plastic PipesIplex Australia volumes +2%EBIT +$5m

1.

Before significant items

Fletcher Building Half Year Results Presentation | © February 2017
23

International Result

NZ$m

Dec 2015

6 months

Dec 2016

6 months

%

change

Gross Revenue

1,080

1,005

(7)%

External Revenue

1,067

997

(7)%

EBITDA

87

104

20%

EBIT

53

70

32%

Formica

16

34

108%

Laminex

41

45

10%

Roof Tile Group

62(67)%

Funds Employed

2,041

1,948

(5)%

EBITDA/gross revenue %

810

EBIT/gross revenue %

57

ROFE %

57

Formica3% volume growth in both North America & AsiaAsia revenue

1

growth of +7%, operating

earnings

1

+4%

Europe: operating earnings up $14mLaminexRevenue growth in New Zealand +9%Underlying EBIT growth:

– New Zealand +75%–Australia +3%

Roof Tile GroupRevenue down 7% and EBIT down $4m due mainly to sales decline in Africa

1.

Local currency

DistributionResult
Fletcher Building Half Year Results Presentation | © February 2017

24

NZ$m

Dec 2015

6 months

Dec 2016

6 months

%

change

Gross Revenue

1,610

1,644

2%

External Revenue

1,531

1,559

2%

EBITDA

79

96

22%

EBIT

64

84

31%

NZ Building Supplies

39

47

21%

NZ Steel Distribution

17

25

47%

AU Building Supplies

02NM

AU Steel Distribution

81025%

Funds Employed

1,049

1,039

(1)%

EBITDA/gross revenue %

56

EBIT/gross revenue %

45

ROFE %

12

16

New Zealand Building SuppliesOperating earnings +21%PlaceMakers revenue growth +7%Mico revenue growth +7%New Zealand Steel DistributionOperating earnings +47% Significant volume growth at Pacific Coilcoaters, Easysteel and ReinforcingAustralia Building SuppliesRevenue flat in AUD due to weakness in Western and South AustraliaTradelink continues to focus on its core trade plumber customers16 new Tradelink stores opened in HY17Australia Steel DistributionOperating earnings +25%New customer service proposition launched

Fletcher Building Half Year Results Presentation | © February 2017
25

Residential and Land DevelopmentResult

NZ$m

Dec 2015

6 months

Dec 2016

6 months

%

change

Gross Revenue

108

163

51%

External Revenue

108

163

51%

EBITDA

24

30

25%

EBIT

24

30

25%

NZ Residential

24

25

4%

Land Development

05NM

Funds Employed

295

477

62%

EBITDA/gross revenue %

22

18

EBIT/gross revenue %

22

18

ROFE %

16

13

NZ Residential Continued new developments coming onlineSolid sales in Beachlands, Karaka and HobsonvilleSignificant progress in securing land for future development over the next few yearsCurrent pipeline of over 4,000 lotsLand DevelopmentExpect to earn $25m+ per annum over the next 5 years from land developed for resale

Fletcher Building Half Year Results Presentation | © February 2017
26

ConstructionResult

NZ$m

Dec 2015

6 months

Dec 2016

6 months

%

change

Gross Revenue

748

1,150

54%

External Revenue

707

1,035

46%

EBITDA

40

35

(13)%

EBIT

36

24

(33)%

Construction NZ

1

26

1(96)%

Construction South Pacific

10

23

141%

Funds Employed

(37)

366

NM

EBITDA/gross revenue %

5

3

EBIT¹/gross revenue %

5

2

New ZealandRevenue +29% (excluding Higgins)Backlog of work as at 31 December 2016 was $2.7bnOperating earnings significantly impacted by:•

Timing of major projects


Bid costs


Reduced contribution from Fletcher EQR


Isolated underperformance in one area of the business

Higgins ahead of plan and invited to join NCTIR consortium for rebuild of State Highway 1 post Kaikoura earthquakeSouth PacificEBIT +$13m

1.

Includes Fletcher EQR

Working with you
Financial Results

Fletcher BuildingHalf Year Results Presentation 2017

Profit & Loss18% increase in net earnings before significant items
NZ$m (except EPS)

Reported Results

Change

Dec 2015

6months

Dec 2016

6months

Revenue

4,434

4,613

4%

Operating earnings before significant items

278

310

12%

Operating margin

6.3%

6.6%

5%

Significant items

10

(16)

NM

Operating earnings (EBIT)

288

294

2%

Funding costs

(60)

(52)

(13)%

Tax

(52)

(61)

17%

Non-controlling interests

(4)

(5)

25%

Net earnings

172

176

2%

Net earnings before significant items

159

187

18%

Earnings per share before

significant items (EPS – cents)

23.0

27.0

17%

Fletcher Building Half Year Results Presentation | © February 2017

28

Operating cash flow
NZ$m

Dec 2015

6 months

Dec 2016

6 months

Change

Operating earnings before significant items

278

310

12%

Depreciation and amortisation

97

102

5%

Less cash tax paid

(67)

(69)

3%

Less interest paid

(60)

(54)

(10)%

Provisions, significant items and other

(40)

(43)

8%

Results from operations before working capital adjustments

208

246

18%

Land and developments

(85)

(164)

93%

Other working capital movements

47

(149)

NM

Cash flows from operating activities

170

(67)

NM

Fletcher Building Half Year Results Presentation | © February 2017

29

Capital expenditure in FY17 expected to be in the range of $275m to $325m
Fletcher Building Half Year Results Presentation | © February 2017

30

NZ$m

Dec 2015

6 months

Dec 2016

6 months

%

change

Stay-in-business

77

69

(10)%

Growth

45

58

29%

Total Capex

122

127

4%

Acquisitions

305

NM

Depreciation/ Amortisation

97

102

5%


Depreciation & Amortisation forecast to be $210-220m in FY17

173

194

275

201

194

210

2015

2016

2017

Growth

106

325

2017 Forecast Capital

105

Stay-in-business

Depreciation

Expenditure

NZ$m

2017 Forecast Depreciation

220

Net debt higher due to investments in working capital, land and Higgins
Fletcher Building Half Year Results Presentation | © February 2017

31

149

164

58

69

305

42

3

123

9

1,396

2,072

(31)

2,041

(246)

Opening Net Debt

Cash from operations

(pre working capital)

Other working capital

Investment in land

and developments

Growth capex

Stay in business capex

Acquisitions

Finance lease addition

Treasury stock purchase

Dividends

Minority distribution

Closing net debt

before hedging/FX

Hedging/FX on debt

Closing net debt

NZ$m

Debt profile
Undrawn credit lines of $310m and cash of $229mAverage maturity of debt is 5.1 yearsApproximately 47% of all borrowings have fixed interest ratesAverage interest rate on debt is 5.0%Mix of currency (hedged)


NZ$

50%


AU$

33%


US$

11%


Other 6%

Fletcher Building Half Year Results Presentation | © February 2017

32

173

206

466

279

131

164

148

377

246

10

300

2017

2018

2019

2020

2021

2022

2023

2024

2025

2026

2027

2028

2029

June Years

Funding and Maturity Profile31 December 2016

Drawn

Committed Undrawn Debt Facilities

Capital management settingsFletcher Building will continue to targ
et strong ‘BBB’ credit characteristics

Gearing:


Target of Net Debt to Net Debt + Equi

ty (including Capital Notes) of 30-40%


As at 31 December 2016: 35.4%

Leverage:


Target Net Debt to EBITDA of 2.0 to 2.5 times


As at 31 December 2016: 2.5 times

Dividend pay-out:


Target ratio of 50% to 75% of net earnings (before significant items)


For H1 17: 74%

Fletcher Building Half Year Results Presentation | © February 2017

33

Key ratios
Fletcher Building Half Year Results Presentation | © February 2017

34

-27

51

9

-3

11

51

Jun-12

Jun-13

Jun-14

Jun-15

Jun-16

Dec-16

Total Shareholder Return (TSR)Percentage

1

37

33

32

32

27

35

Jun-12

Jun-13

Jun-14

Jun-15

Jun-16

Dec-16

Debt/Debt Plus Equity

Percentage

10.2

10.8

12.3

12.5

12.7

13.2

Jun-12

Jun-13

Jun-14

Jun-15

Jun-16

Dec-16

Return on Average FundsPercentage

2

2.62

2.27

1.99

2.02

1.59

2.48

Jun-12

Jun-13

Jun-14

Jun-15

Jun-16

Dec-16

Net Debt/EBITDA

Times

1. Returns for previous 12 months2. Earnings before interest, tax an

d significant items / average funds

Working with you
Strategy Update

Fletcher BuildingHalf Year Results Presentation 2017

People and performance culture
Targeted investmentsPrudent portfolio managementTurnaround capabilityFocus on shareholder value

Strategy summary

36

Fletcher Building Half Year Results Presentation | © February 2017

$

Performance culture embedded through Accelerate
37

Fletcher Building Half Year Results Presentation | © February 2017


Weekly cadence


Balance of revenue, cost and efficiency


Rigorous tracking of benefits and returns

Identify

Ideas

Value identification

Value capture

L2

L3

L4

L5

L1

Track

Plan

Implement

Validate

Realise

Value

Number of initiatives at each layer

1

1,876

1,794

1,692

1,182

618


Continuous renewal of initiative pipeline


Annualised benefits realised by end of FY18

1. Total EBIT initiatives

(80)(60)(40)(20)

20406080

Yr

 

0Yr

 

1Yr

 

2Yr

 

3

Combined EBIT ($m)

Turnaround capability established

38

Fletcher Building Half Year Results Presentation | © February 2017


FB management is developing a track record of turning around underperforming businesses


Improved performance reflects a mixture of improved pricing, product offering, customer service, operational efficiencies and cost-out delivery


Current turnarounds in Australia and Europe being executed despite the backdrop of subdued market activity

Turnaround businesses:


Formica North America


Iplex AU


Mico


Fletcher Insulation


Formica Europe


Tradelink

1.

Combined EBIT of FBU businesses before significant items

Collective Turnaround of Selected FBU Businesses

1

Targeted Investments
39

Fletcher Building Half Year Results Presentation | © February 2017


>$700m invested in Residential and Higgins


Additional c. $100m per annum in fast payback capital projects


Major investments aligned with structural drivers

Auckland Housing Shortage

(5,000)05,00010,00015,00020,00025,00030,00035,00040,000

1,0001,1001,2001,3001,4001,5001,600

2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015

Dwellings

Population

Dwellings needed to keep pace with population growth

Estimated dwellings built

Cumulative shortage of dwellings

Estimated Auckland Population

NZ Infrastructure Pipeline

Source: Infometrics

-

1,000 2,000 3,000 4,000 5,000 6,000 7,000 8,000 9,000

10,000

2010

2011

2012

2013

2014

2015

2016

2017F

2018F

2019F

2020F

2021F

NZ$m

Roading

Telecoms

Water Works

Electricity

Ports & Airports

Other Transport

Irrigation

Irrigation 1%

Electricity

13%

Telecoms

16%

Other

Transport 2%

Roading 49%

Water Works

13%

Ports &

Airports 6%

NZ Infrastructure 2016-2025

Prudent Portfolio Management
40

Fletcher Building Half Year Results Presentation | © February 2017


Divestment of Rocla Quarries an

d acquisition of Higgins high

lights positive return on

incremental capital employed

Business Unit

Investment/

Proceeds

EBIT

1

ROFE

Rocla Quarries

$205m

$18m

2

c.9%

Higgins

$307m

$40m - $45m

3

c.15%

Net

$102m

$22m - $27m

22% - 25%

1. Before significant items2. Last full year of earnings reported in FY153. Estimated annualised earnings

Focus on shareholder value
41

Fletcher Building Half Year Results Presentation | © February 2017

Underlying

Earnings Growth

Disciplined Capital

Management

Superior

Value-Creation

Strong

Cash

+=

Market Growth

&

Share Gains

Net Price > COGS

Inflation

SG&A Control

Sustain Capex:

$186m

M & A

or Buybacks

2

:

$107m

EPS Growth:

17%

Post-tax Operating

Cash-flow:

$568m

Organic Growth

Investment

1

:

$119m

Dividend Yield

3

:

5%

Dividends

5

:

$209m

Net Working

Capital

ROFE:

+0.4% pts

22%

1. Includes purchase of land for residential development.2. Divestment of Rocla Quarries comple

ted January 2016 and acquisition of Higgins

completed in July 2016.

3. Yield reflects fully imputed dividend for NZ tax-resident investor4. Net of distribution maintained in

lieu of shares issued under DRP

+

Results for last 12 month period (ie CY 2016)

Working with you
Outlook

Fletcher BuildingHalf Year Results Presentation 2017

42

Outlook FY17
New Zealand•

Strong macro-economic conditions expect

ed to continue to benefit FY17 and

provide opportunities to expand Building

Products and Distribution operating

margins


Elevated levels of residential, commerc

ial and infrastructure construction are

likely to be sustained in the medium term

Australia•

NSW still looking positive but WA

downturn has been tough to digest


Standalone housing proved resilient to da

te, multi-dwellings showing signs of

peaking but some segments of civil

infrastructure look more positive


Underlying earnings of Tradelink, Stramit and Tasman Sinkware to improve

Rest of World•

Asia: showing signs of improving volumes but remain competitive


North America: impact of new presidential administration uncertain to date


Europe: mixed outlook with growth in

UK offset by weaker Continental Europe


Further improvement to come from Formica businesses

Fletcher Building Half Year Results Presentation | © February 2017

43

Financial Outlook FY17
44

FY17 operating earnings (EBIT bef

ore significant items) expected to

be in the range of $720m to $760mEarnings from Higgins acquisitio

n should offset the impact of

discontinued operations:


Pacific Steel


Rocla Quarry Products


Fletcher EQR

Capex forecast to be $275-325m versus $300m in FY16 Depreciation forecast to be $210-220m versus $194m in FY16

Fletcher Building Half Year Results Presentation | © February 2017

Working with you
Q&A

Fletcher BuildingHalf Year Results Presentation 2017

Appendix: New Zealand construction market has a strong pipeline
46

Fletcher Building Half Year Results Presentation | © February 2017

Value of all NZ Construction Work Put in PlaceNZ$bn

Source: Infometrics


Forecasts suggest medium term peak for residential construction but ‘stronger for longer’ infrastructure construction pipeline

$0$5

$10$15$20$25$30$35$40

2002

2004

2006

2008

2010

2012

2014

2016

2018f

2020f

Residential

Commercial

Infrastructure

Total

106%

26%

Appendix: Sectoral exposureExposures based on revenues
47

Fletcher Building Half Year Results Presentation | © February 2017

Geographical Exposure by Sector¹

Residential

(New/A&A)*

Commercial

Infrastructure

Other

New Zealand

44%

29%

12%

15%

Australia

55%

22%

10%

13%

Rest of World

44%

49%

0%

7%

Total Manufacturing

49%

30%

9%

12%

New Zealand

79%

18%

0%

3%

Australia

49%

51%

0%

0%

Total Distribution

69%

29%

0%

2%

New Zealand

13%

45%

41%

1%

Rest of World

0%

37%

63%

0%

Total Construction & Residential

12%

44%

43%

1%

1. Excludes business sold or closed during the year* A&A – Additions and Alterations

Appendix: Building consent data
48

Fletcher Building Half Year Results Presentation | © February 2017

Dec 2015

12 months

Dec 2016

12 months

16/15

% Mvmt

New ZealandResidential Consents

27,129

29,967

+10%

Non Res WPIP ($m)

6,202

7,144

+15%

Infrastructure WPIP ($m)

6,594

6,703

+2%

Australia

Source: Infometrics

Residential Consents

- Standalone houses

118,997

117,056

(2)%

- Multi residential and

other dwelling types

120,074

113,258

(6)%

-Total

239,071

230,314

(4)%

Non Res WPIP (A$bn)

36.7

36.3

(1)%

Infrastructure WPIP (A$bn)

111.6

91.0

(18)%

US (Billions of US$) Calendar Years

Source: BIS

Residential Consents (US$bn)

525

538

+2%

Non Res WPIP (US$bn)

465

481

+3%

Infrastructure WPIP (US$bn)

311

306

(2)%

Source: HIS Global Insight

-
5,000

10,000 15,000 20,000 25,000 30,000 35,000 40,000 45,000 50,000

NSW

VIC

QLD

WA

2015 House

2015 Total Dwellings excl Houses

2016 House

2016 Total Dwellings excl Houses

Appendix: Strongest growth in NSW; Western Australia experience a significant decline in approvals

49

Fletcher Building Half Year Results Presentation | © February 2017

Dec 2015

12 months

Dec 2016

12 months

%

Change

Stand-alone

118,997

117,056

(2)%

Multi + other Residential

120,074

113,258

(6)%

Total

239,071

230,314

(4)%

Change in housing approvals – by state12 months ended 31 Dec 2016 vs 2015

Source: HIS Global Insight

Appendix: Group Structure
50

Fletcher Building Half Year Results Presentation | © February 2017

Building Products:

Matt Crockett

International:

Francisco Irazusta

Distribution:

Dean Fradgley

Residential & Land

Development:

Steve Evans

Construction:

Graham Darlow


GBCWinstone (NZ) including Higgins Aggregates


Firth (NZ)


Humes (NZ)


Rocla Pipelines (Aus)


WinstoneWallboards/Tasman Insulation (NZ)


Fletcher Insulation (Aus)


Iplex (NZ & Aus)


Sims Pacific Metals (NZ)


Altus (NZ)


Formica Asia


Formica Europe


Formica North America


Laminex (NZ & Aus)


Roof Tile Group (NZ; Africa; Asia; Europe; USA)


PlaceMakers (NZ)


Mico (NZ)


EasySteel (NZ)


Pacific Coilcoaters(NZ)


Fletcher Reinforcing (NZ)


Tradelink (Aus)


Stramit (Aus)


Tasman Sinkware (Aus)


Fletcher Living (NZ)


Land Development


Property


Innovation


Infrastructure (NZ)


Fletcher EQR (NZ)


South Pacific


Higgins Contracting (NZ & Fiji)


Building + Interiors (NZ)

Supported by Fletcher Building Corporate Services:

People and Communications – Kate Daly, Ch

ief People and Communications Officer

Strategy, Marketing and Finance – Bevan McKenzie, Chief Financial Officer

Group Technology – John Bell, Chief Information Officer

Governance – Charles Bolt, Compan

y Secretary and General Counsel

Procurement, Shared Services, Operatio

ns Excellence and Transformation - Lee

Finney, Chief Transformation Officer

Data sourced from publicly available filings. Our datasets may not be complete. Automated analysis can produce errors. If you believe any data on this page is incorrect, please contact us at hello@nzxplorer.co.nz. For informational purposes only. Not investment advice.