8-K

UNITED STATES SECURITIES AND EXCHANGE COMMISSION

Washington, D.C.  20549

FORM 8-K

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported): May 12, 2010

ACCURIDE CORPORATION

(Exact Name of Registrant as Specified in Charter)

Delaware	001-32483	61-1109077
(State or Other Jurisdiction	(Commission	(IRS Employer
of Incorporation)	File Number)	Identification No.)

7140 Office Circle, Evansville, IN	47715
(Address of Principal Executive Offices)	(Zip Code)

Registrant’s telephone number, including area code (812) 962-5000

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

oWritten communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

oSoliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

oPre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

oPre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 2.02.Results of Operations and Financial Condition

On May 12, 2010, Accuride Corporation (“Accuride”) issued a press release announcing its financial results for the three months ended March 31, 2010 and that it will hold a conference call to discuss such results. The press release and the text of the slide presentation to be used by Accuride in connection with the conference call, including information concerning forward-looking statements and factors that may affect future results, are attached hereto as Exhibits 99.1 and 99.2, respectively. The press release and slide presentation include certain non-GAAP financial measures.  For a reconciliation of these non-GAAP financial measures to the most comparable GAAP measures, please refer to Exhibits 99.1 and 99.2.

The information contained in this report and in Exhibits 99.1 and 99.2 are being furnished and not filed for purposes of the Securities Exchange Act of 1934 and are not deemed incorporated by reference by any general statements incorporating by reference this report or future filings into any filings under the Securities Act of 1933 or the Securities Exchange Act of 1934, except to the extent Accuride specifically incorporates the information by reference. By filing this report on Form 8-K and furnishing this information, Accuride makes no admission as to the materiality of any information in this report that is required to be disclosed solely by reason of Regulation FD.

The information contained herein is summary information that is intended to be considered in the context of Accuride’s SEC filings and other public announcements that Accuride may make, from time to time, by press release or otherwise. Accuride undertakes no duty or obligation to publicly update or revise the information contained in this report, although it may do so from time to time as it believes is warranted. Any such updating may be made through the filing of other reports or documents with the SEC, through press releases or through other public disclosures.

Item 7.01.Regulation FD Disclosure

See Item 2.02 above.

Item 9.01.Financial Statements and Exhibits

(d)Exhibits

99.1Press Release, dated May 12, 2010, entitled “Accuride Corporation Reports First Quarter Results for 2010.”.

99.2Text of Slide Presentation of Accuride Corporation used in connection with Accuride Corporation’s conference call to discuss financial results for the three months ended March 31, 2010.

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SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

		ACCURIDE CORPORATION
Date:	May 12, 2010	/s/ Stephen A. Martin
		Stephen A. Martin
		Vice President / General Counsel

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EXHIBIT INDEX

Exhibit Number	Description
99.1	Press Release, dated May 12, 2010, entitled “Accuride Corporation Reports First Quarter Results for 2010.”
99.2	Text of Slide Presentation of Accuride Corporation used in connection with Accuride Corporation’s conference call to discuss financial results for the three months ended March 31, 2010.

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EX-99.1

Exhibit 99.1

News Release	CORPORATION
			7140 Office Circle
			P.O. Box 15600
			Evansville, IN 47716-0600
	Investor Relations Contact:	Todd Taylor
	Phone:	(812) 962-5105
	Media Contact:	Eva Schmitz
	Phone:	(812) 962-5011

FOR IMMEDIATE RELEASE

Accuride Corporation Reports First Quarter Results for 2010

EVANSVILLE, Ind. — May 12, 2010 — Accuride Corporation (OTCBB:  ACUZ), a leading manufacturer and supplier of commercial vehicle components, today announced its financial results for the first quarter ended March 31, 2010.

Net sales in first quarter of 2010 were $169.0 million compared with $143.6 million in the prior year.  The increase in sales was primarily the result of the increase in demand in the commercial vehicle industry.  In 2010, the Company reported a net loss of $2.2 million compared to a net loss of $31.1 million in 2009.  The net loss in 2010 was impacted by $8.8 million in costs which included $59.3 million in restructuring benefits which was partially offset by $50.6 million of non-cash valuation charges related to the convertible notes.

Industry Overview

During first quarter of 2010, production across all three major segments Accuride supplies increased from the same period in 2009.  Class 8 production rose approximately 23 percent year-over-year and Class 5-7 and U.S. Trailer rose 16 percent and 18.5 percent, respectively.  Much of the increased production can be attributed to the 2010 EPA emissions mandate as some OEMs built a surplus of units with premandate engines.

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The economy continues to show improvement as GDP increased by 3.2 percent in the first quarter of 2010 following a 5.6 percent increase in the fourth quarter of 2009.  Other indicators continue to show positive growth.

·The housing market continues to improve with housing starts in March increasing to 626,000, or 20 percent above 2009 levels.  Housing starts are now at their highest level since November 2008 and have increased for the third consecutive month compared to the previous year.

·The Institute for Supply Management (ISM) Index continued to expand with a reading of 59.6 for March.  The improvement puts the index at its highest level since 2004.

·March retail sales were up 7.6 percent year-over-year as consumer confidence continues to improve.

Although the economy appears to be in the early stages of recovery, commercial vehicle industry analysts continue to forecast only a modest improvement over 2009 levels as excess capacity in the trucking industry still needs to be depleted before significant improvements in commercial vehicle demand can be expected.

Fresh-Start Reporting

Upon our emergence from Chapter 11 bankruptcy proceedings on February 26, 2010, we adopted fresh-start accounting in accordance with the provisions of ASC 852 Reorganizations (ASC 852), pursuant to which the midpoint of the range of our reorganization value was allocated to our assets and liabilities in conformity with the procedures specified by ASC 805, “Business Combinations.”

The results for the one-month period ended March 31, 2010 (references to the Company for such period, the “Successor”) and the results for the two-month period ended February 26, 2010 (references to the Company for such periods, the “Predecessor”) are presented separately.  This presentation is required by GAAP, as the Successor is considered to be a new entity for financial reporting purposes, and the results of the Successor reflect the application of fresh-start reporting.  Accordingly, the Company’s financial statements after February 26, 2010, are not comparable to its financial statements for any period prior to its emergence from Chapter 11.  For illustrative purposes in this earnings release, the Company has combined the Successor and Predecessor results to derive combined results for the three-month periods ended March 31, 2010.  However, because of various adjustments to the consolidated financial statements in connection with the application of fresh-start reporting, including asset valuation adjustments, liability adjustments and recognition of cancellation of indebtedness income, the results of operations for the Successor are not comparable to those of the Predecessor.  The financial information accompanying this earnings release provides the Successor and Predecessor GAAP results for the applicable periods, along with the combined results described above.

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Three Months Operating Results

	Combined					Predecessor
	Three Months Ended March 31,
	2010					2009
Net sales:
Wheels	$	62,140		36.8	%	$	56,885		39.6	%
Components	92,387			54.7	%	74,056			51.6	%
Other	14,446			8.5	%	12,635			8.8	%
Total net sales	168,973			100.0	%	143,576			100.0	%
Total gross profit	10,082			6.0	%	40			0.0	%
Loss from operations	(1,879		)	(1.1	)%	(12,184		)	(8.5	)%
Net loss	$	(2,226	)	(1.3	)%	$	(31,055	)	(21.6	)%

Net sales for the first quarter of 2010 were $169.0 million compared to net sales of $143.6 million in the first quarter of 2009, an increase of 17.7 percent.  The increase in net sales is primarily a result of increased demand in the commercial vehicle industry and related aftermarket.  Sales increased in the Wheels and Components segments by 9.2 percent and 24.8 percent, respectively.

In 2010, Gross profit increased to $10.1 million, or 6.0 percent of net sales, from essentially breakeven in the first quarter of 2009.  Gross profit improved compared to the prior year due primarily to higher industry demand and restructuring and other operating improvements.

Liquidity & Debt

Adjusted EBITDA was $13.4 million for the first quarter of 2010, compared to $3.5 million for the same period in 2009.  The purpose and reconciliation of Adjusted EBITDA for the Company to the most directly comparable GAAP measure is set forth in the accompanying schedules.  The improvement in Adjusted EBITDA reflects the benefits of the Company’s cost reduction efforts.

As of March 31, 2010, the Company had cash of $56.9 million and total debt of $645.2 million including a $309.0 million term loan and $140.0 million of convertible notes with a market valuation of $336.2 million.  The change in cash balances in 2010 was negatively impacted by approximately $19.3 million related to reorganization items.

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Company Outlook

“Our results were slightly ahead of our expectations as we benefited from elevated production levels as our customers continued to build trucks with premandate engines and a steady improvement of aftermarket demand.  In addition, sentiment in the industry seems to have turned more positive due the continued strength of the economy and freight, the rebound of the aftermarket and recent new truck and trailer order trends,” stated Bill Lasky, Accuride’s President, CEO, and Chairman of the Board.  “However, industry forecasts still expect production to taper off in the second or third quarter before rebounding in the fourth quarter so we are cautiously optimistic about the remainder of the year.  We currently expect 2010 Class 8 production levels to be in the range of 130,000 to 140,000 units and our Adjusted EBITDA to be in the range of $60 to $70 million.”

The Company will conduct a conference call to review its first quarter results on Wednesday, May 12, 2010, at 1:00 p.m. Central Time.  The phone number to access the conference call is (866) 831-6272 in the United States, or (617) 213-8859 internationally, access code 63730983.  The conference call will be accompanied by a slide presentation, which can be accessed through the investor relations section of the Company’s web site.  A replay will be available beginning May 12, 2010, at 4 p.m. Central Time, continuing to May 19, 2010, by calling (888) 286-8010 in the United States, or (617) 801-6888 internationally, access code 53757055.  The financial results for the three-month period ended March 31, 2010, will also be archived at http://www.accuridecorp.com.

Accuride Corporation is one of the largest and most diversified manufacturers and suppliers of commercial vehicle components in North America.  Accuride’s products include commercial vehicle wheels, wheel-end components and assemblies, truck body and chassis parts, seating assemblies and other commercial vehicle components.  Accuride’s products are marketed under its brand names, which include Accuride®, Gunite®, ImperialTM, Bostrom®, FabcoTM, BrillionTM, and Highway Original®.  For more information, visit Accuride’s website at http://www.accuridecorp.com.

Forward-looking statements

Statements contained in this news release that are not purely historical are forward-looking statements within the meaning ofSection 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended, including statements regarding Accuride’s expectations, hopes, beliefs and intentions with respect to future results.  Such statements are subject to the impact on Accuride’s business and prospects generally of, among other factors, market demand in the commercial vehicle industry, general economic, business and financing conditions, labor relations, governmental action, competitor pricing activity, expense volatility and other risks detailed from time to time in Accuride’s Securities and Exchange Commission filings, including those described in Item 1A of Accuride’s Annual Report on Form 10-K for the fiscal year ended December 31, 2009. Any forward-looking statement reflects only Accuride’s belief at the time the statement is made. Although Accuride believes that the expectations reflected in these forward-looking statements are reasonable, it cannot guarantee its future results, levels of activity, performance or achievements.  Except as required by law, Accuride undertakes no obligation to update any forward-looking statements to reflect events or developments after the date of this news release.

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ACCURIDE CORPORATION

CONSOLIDATED STATEMENTS OF OPERATIONS

(UNAUDITED)

	Historical Results
	Combined			Successor			Predecessor
(In thousands except per share data)	Three Months Ended March 31, 2010			Period from February 26 to March 31, 2010			Period from January 1 to February 26, 2010			Three Months Ended March 31, 2009
NET SALES	$	168,973		$	64,914		$	104,059		$	143,576
COST OF GOODS SOLD	158,891			59,314			99,577			143,536
GROSS PROFIT	10,082			5,600			4,482			40
OPERATING EXPENSES:
Selling, general and administrative	11,961			4,366			7,595			12,224
INCOME (LOSS) FROM OPERATIONS	(1,879		)	1,234			(3,113		)	(12,184		)
OTHER INCOME (EXPENSE):
Interest income	66			12			54			219
Interest expense	(11,055		)	(3,505		)	(7,550		)	(13,522		)
Loss on extinguishment of debt	—			—			—			(5,389		)
Non-cash valuation charge — Convertible Notes	(50,601		)	(50,601		)	—			—
Other income (loss), net	240			(326		)	566			811
LOSS BEFORE REORGANIZATION ITEMS AND INCOME TAXES	(63,229		)	(53,186		)	(10,043		)	(30,065		)
Reorganization Items	(59,311		)	—			(59,311		)	—
INCOME (LOSS) BEFORE INCOME TAXES	(3,918		)	(53,186		)	49,268			(30,065		)
INCOME TAX PROVISION (BENEFIT)	(1,692		)	(158		)	(1,534		)	990
NET INCOME (LOSS)	$	(2,226	)	$	(53,028	)	$	50,802		$	(31,055	)
Weighted average common shares outstanding—basic				126,295			47,572			36,169
Basic income (loss) per share				$	(0.42	)	$	1.07		$	(0.86	)
Weighted average common shares outstanding—diluted				126,295			47,572			36,169
Diluted income (loss) per share				$	(0.42	)	$	1.07		$	(0.86	)

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ACCURIDE CORPORATION

CONSOLIDATED ADJUSTED EBITDA

(UNAUDITED)

	Historical Results
	Combined			Successor			Predecessor
(In thousands)	Three Months Ended March 31, 2010			Period from February 26 to March 31, 2010			Period from January 1 to February 26, 2010			Three Months Ended March 31, 2009
Net income (loss)	$	(2,226	)	$	(53,028	)	$	50,802		$	(31,055	)
Income tax expense (benefit)	(1,692		)	(158		)	(1,534		)	990
Interest expense, net	61,590			54,094			7,496			18,692
Depreciation and amortization	11,677			4,145			7,532			12,353
Restructuring, severance and other charges(1)	(55,838		)	3,254			(59,092		)	3,121
Other items related to our credit agreement(2)	(130		)	391			(521		)	(637		)
Adjusted EBITDA	$	13,381		$	8,698		$	4,683		$	3,464

Note:

(1)For the three months ended March 31, 2010, Adjusted EBITDA represents net income before net interest expense, income tax expense, depreciation and amortization, plus (i) $59.3 million in benefits associated with reorganization items and (ii) $0.4 million in costs associated with restructuring initiatives and employee severance.  For the three months ended March 31, 2009, Adjusted EBITDA represents net income before net interest expense, income tax expense, depreciation and amortization, plus $3.1 million in costs associated costs associated with restructuring initiatives which $2.8 million affected gross profit and $0.3 million affected operating expenses.

(2)Items related to our credit agreement refer to amounts utilized in the calculation of financial covenants in Accuride’s senior credit facility.  For the three months ended March 31, 2010, items related to our credit agreement consisted of foreign currency income and other net income of $0.1 million.  For the three months ended March 31, 2009, items related to our credit agreement consisted of foreign currency losses and other income or expenses of $1.6 million which was offset by a gain on warrant valuation of $2.3 million.

We define Adjusted EBITDA as our net income or loss before income tax expense or benefit, interest expense, net, depreciation and amortization, restructuring, severance, and other charges, impairment, and currency losses, net. Adjusted EBITDA has been included because we believe that it is useful for us and our investors to measure our ability to provide cash flows to meet debt service. Adjusted EBITDA should not be considered an alternative to net income (loss) or other traditional indicators of operating performance and cash flows determined in accordance with accounting principles generally accepted in the United States (“GAAP”).  We present the table of Adjusted EBITDA because covenants in the agreements governing our material indebtedness contain ratios based on this measure on a quarterly basis.  While Adjusted EBITDA is used as a measure of liquidity and the ability to meet debt service requirements, it is not necessarily comparable to other similarly titled captions of other companies due to differences in methods of calculations

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ACCURIDE CORPORATION

CONDENSED CONSOLIDATED BALANCE SHEETS

(UNAUDITED)

	Successor			Predecessor
(In thousands)	March 31, 2010			December 31,  2009
ASSETS
CURRENT ASSETS:
Cash and cash equivalents	$	56,863		$	56,521
Customer and other receivables	90,705			66,301
Inventories, net	61,368			50,742
Supplies, net	2,528			16,600
Other current assets	29,463			8,973
Total current assets	240,927			199,137
PROPERTY, PLANT AND EQUIPMENT, net	194,452			229,527
OTHER ASSETS:
Goodwill and other assets	451,488			243,006
TOTAL	$	886,867		$	671,670
LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES:
Accounts payable	$	53,544		$	31,277
Debt	—			397,472
Other current liabilities	44,195			45,536
Total current liabilities	97,739			474,285
LONG-TERM DEBT	645,227			—
LIABILITIES SUBJECT TO COMPROMISE	—			302,114
OTHER LIABILITIES	147,533			123,537
STOCKHOLDERS’ DEFICIENCY:
Total stockholders’ deficiency	(3,632		)	(228,266		)
TOTAL	$	886,867		$	671,670

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EX-99.2

Exhibit 99.2

1st Quarter 2010 Earnings Call May 12, 2010

2 Industry Update Corporate Initiatives 2009 Financial Update 2010 Outlook Q&A Closing Comments Bill Lasky Bill Lasky Jim Woodward Jim Woodward Bill Lasky Jim Woodward Bill Lasky Agenda

3 Statements contained in this news release that are not purely historical are forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended, including statements regarding Accuride’s expectations, hopes, beliefs and intentions with respect to consummation of the Plan and its ability to transition out of Chapter 11. Such statements are subject to the impact on Accuride’s business and prospects generally of, among other factors, market demand in the commercial vehicle industry, general economic, business and financing conditions, labor relations, governmental action, competitor pricing activity, expense volatility and other risks detailed from time to time in Accuride’s Securities and Exchange Commission filings, including those described in Item 1A of Accuride’s Annual Report on Form 10-K for the fiscal year ended December 31, 2009. Any forward-looking statement reflects only Accuride’s belief at the time the statement is made. Although Accuride believes that the expectations reflected in these forward-looking statements are reasonable, it cannot guarantee its future results, levels of activity, performance or achievements. Except as required by law, Accuride undertakes no obligation to update any forward-looking statements to reflect events or developments after the date of this news release. Forward Looking Statements

Industry Update Manufacturing led recovery Points of analysis Manufacturing increasing Tonmiles increasing Freight expenditures up 7.4% Shipments up 4.7% Housing starts at highest level since November ’08 FTR Tonmiles (Millions) 540,000.0 560,000.0 580,000.0 600,000.0 620,000.0 640,000.0 660,000.0 680,000.0 700,000.0 720,000.0 Q1-06 Q3-06 Q1-07 Q3-07 Q1-08 Q3-08 Q1-09 Q3-09 Q1-10 Q3-10 Class 8 Tonmiles 22,000.0 23,000.0 24,000.0 25,000.0 26,000.0 27,000.0 28,000.0 29,000.0 Medium Duty Tonmiles Class 8 Tonmiles (millions) Medium Duty Tonmiles (millions) 2000 - 2008 Average March

The Active Fleet is at ‘normal’ levels. However, FTR is showing a surplus of over 200K trucks which drops the Total Fleet utilization 12% below ‘normal’ levels. Transport Fundamentals; FTR Associates Utilization & Builds Build Totals Q1 2009 Q1 2010 YOY Change NACL8 28,488 34,989 22.82% NACL5-7 24,094 27,867 15.66% U.S. Trailer 17,533 20,782 18.53% Source: ACT

Corporate Performance Enhanced OEM market position Expanded aftermarket penetration Growth in military, specialty and international markets Improved operational efficiency and cost position

Three Months Ended March 31, Net Sales $143.6 $169.0 YOY Growth (39.7)% 17.7% Operating Income ($12.2) ($1.9) Percent of Net Sales (8.5)% (1.1)% Net Income ($31.1) ($2.2) Adjusted EBITDA $3.5 $13.4 Percent of Net Sales 2.4% 7.9% 2009 2010 US$, in millions

Trade Working Capital Accounts Receivable $69.3 $66.3 $90.7 DSO 45.1 42.2 42.5 Inventory & Supplies $96.3 $67.3 $77.4 Inventory Turns 5.8 8.3 10.5 Accounts Payable $(46.1) $(31.3) $(53.5) DPO 32.7 27.1 30.5 Trade Working Capital $119.5 $102.3 $114.6 Percent to Sales 21.3% 16.4% 14.7% Q1 2009 Q4 2009 Q1 2010 US$, in millions

Cash $35.4 $56.9 Revolver $56.1 -- DIP Loan 25.0 -- First Out Term Loan 224.6 -- New Senior Secured Credit Facility -- $309.0 Funded Letters of Credit 16.1 -- Last Out Term Loan 81.3 -- Total Secured Debt $403.1 $309.0 New Convertible Notes1 -- $336.2 8.5% Senior Sub Notes $275.0 -- Total Debt $678.1 $645.2 Capital Structure US$, in millions Feb 26 2010 Q1 2010 1. $140 million of aggregate principal amount of 7.5% convertible notes (at market value)

Fresh-Start Accounting Adjustments Adjustments to our condensed consolidated financial statements for fresh start accounting are based upon preliminary valuation information and other studies that have not yet been completed due to the timing of the emergence from Chapter 11 and the volume and complexity of the analysis required. It is anticipated that these studies will conclude during the second quarter of 2010. Due to the status of the allocation of enterprise value of the Company, the revaluation of our assets and liabilities is subject to change from the presentation above. Adjustments due to debt discharge and issuance (at fair value) upon emergence impacted our consolidated balance sheet, as follows: Preliminary valuation changes upon emergence are, as follows: $41.7 Total $41.7 Total 139.5 Stockholders’ equity 0.1 Other assets (1.1) Other liabilities ($3.8) Deferred financing fees $(96.7) Debt $45.5 Cash Liabilities & Stockholders’ Equity Assets (27.5) PP&E 19.9 Deferred income taxes 49.4 Goodwill $188.4 Total $188.4 Total 157.4 Other intangible assets 171.7 Stockholders’ equity ($13.8) Deferred financing fees $16.7 Deferred income taxes $3.0 Inventory Liabilities & Stockholders’ Equity Assets US$, in millions

Accounting for Convertible Notes The fair value accounting of our $140 million aggregate principal amount of 7.5% senior convertible notes requires a mark-to-market presentation on our consolidated balance sheets and will create an unrealized, non-cash impact to our statements of operations. The impact to 2010 is, as follows: $336.2 221.6 $114.6 Liability as of March 31, 2010 51.5 50.7 0.8 PIK interest and mark-to-market charge $284.7 $170.9 $113.8 Liability issuance on February 26, 2010 Total Conversion Option Bond Value Fluctuations in the value of our common stock will result in a corresponding balance sheet change in the fair value of the notes and a non-cash mark to market entry on our income statement US$, in millions

2010 Outlook Revenue $690.0 $740.0 Adjusted EBITDA 60.0 70.0 Capital Expenditures 20.0 20.0 Pro Forma Cash Interest Expense 30.1 30.1 Cash Taxes NA NA Change in Trade WC ($10.0) -- Low Range High Range US$, in millions

Solid company Leading brands Positioned to capitalize on industry upturn

Appendix

ADJUSTED EBITDA IS NOT INTENDED TO REPRESENT CASH FLOW AS DEFINED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (“GAAP”) AND SHOULD NOT BE CONSIDERED AS AN INDICATOR OF CASH FLOW FROM OPERATIONS. ADJUSTED EBITDA REPRESENTS NET INCOME BEFORE NET INTEREST EXPENSE, INCOME TAX (EXPENSE) BENEFIT, DEPRECIATION AND AMORTIZATION PLUS NON-RECURRING ITEMS. HOWEVER, OTHER COMPANIES MAY CALCULATE ADJUSTED EBITDA DIFFERENTLY. ACCURIDE HAS INCLUDED INFORMATION CONCERNING ADJUSTED EBITDA IN THIS PRESENTATION BECAUSE ACCURIDE’S MANAGEMENT AND OUR BOARD OF DIRECTORS USE IT AS A MEASURE OF OUR PERFORMANCE TO INTERNAL BUSINESS PLANS TO WHICH A SIGNIFICANT PORTION OF MANAGEMENT INCENTIVE PROGRAMS ARE BASED. IN ADDITION, FUTURE INVESTMENT AND CAPITAL ALLOCATION DECISIONS ARE BASED ON ADJUSTED EBITDA. INVESTORS AND INDUSTRY ANALYSTS USE ADJUSTED EBITDA TO MEASURE THE COMPANY’S PERFORMANCE TO HISTORIC RESULTS AND TO THE COMPANY’S PEER GROUP. THE COMPANY HAS HISTORICALLY PROVIDED THE MEASURE IN PREVIOUS PRESS RELEASES AND BELIEVES IT PROVIDES TRANSPARENCY AND CONTINUITY TO INVESTORS FOR COMPARABLE PURPOSES. CERTAIN FINANCIAL COVENANTS IN OUR BORROWING ARRANGEMENTS ARE TIED TO SIMILAR MEASURES. Non-GAAP Financial Data

EBITDA Reconciliation ($31.1) ($2.2) 1.0 (1.7) 18.7 61.6 12.4 11.7 3.1 (55.8) (0.6) (0.1) $3.5 $13.4 Net Loss Income Tax Expense (Benefit) Net Interest Expense Depreciation and Amortization Restructuring, Severance and Other Other Items Related to Credit Agreement Adj. EBITDA Q1 2009 Q1 2010 US$, in millions