CBAM Impact (Today)
€47,320
BORDER-CARBON
saved
Energy Variance vs Budget
-€12,450
ENERGY RISK
Efficiency Gain vs Baseline
€89,200
EFFICIENCY
How CFO uses this view?
- Plant bazında CBAM exposure'ı hızlı görmek
- Enerji sapmasının anlık tespit etmek
- Verimlilik projelerinin nakit etkisini doğrulamak
Prod versiyonda buraya SAP FI/CO, enerji faturalama ve ETS hesap motoru bağlanır.
🏭 4-Plant Financial Breakdown (Multi-Scenario Analysis)
Plant A - İzmir Green Steel Hub
Location: İzmir, Turkey | Capacity: 600,000 t/year
BEST PERFORMER
Production Route
70% H2-DRI + 30% EAF
CO₂ Intensity
0.62 tCO₂/t
CBAM Savings
+€28,400/day
Energy Efficiency
+€9,100/day
Strategy: Flagship green steel facility with 45 MW electrolyzer, 100% renewable energy (wind+solar), EU Innovation Fund recipient (€35M grant)
Plant B - Karabük Legacy Steel
Location: Karabük, Turkey | Capacity: 1,200,000 t/year
HIGH CARBON
Production Route
100% BF-BOF (Traditional)
CO₂ Intensity
2.10 tCO₂/t
CBAM Exposure
+€11,600/day saved
Energy Cost
-€7,800/day over budget
Challenge: Aging BF infrastructure (55 years old), requires €180M modernization or phase-out by 2032. Natural gas price volatility creating budget variance.
Plant C - İskenderun Scrap Hub
Location: İskenderun, Turkey | Capacity: 450,000 t/year
CIRCULAR ECONOMY
Production Route
100% EAF (Scrap-based)
CO₂ Intensity
0.48 tCO₂/t
Energy Savings
+€2,250/day
Opportunity: 58% renewable energy mix, scrap sourcing from Mediterranean region, potential to scale to 600K t/year with €25M investment.
Plant D - Ereğli Integrated Complex
Location: Zonguldak-Ereğli, Turkey | Capacity: 800,000 t/year
HYBRID TRANSITION
Production Route
60% BF-BOF + 40% EAF
CO₂ Intensity
1.29 tCO₂/t
CBAM Position
Neutral (-€180/day)
Energy Mix
+€1,850/day efficiency
Roadmap: Transitioning from 80% BF-BOF (2023) to 40% EAF (2026) to 70% H2-DRI (2030). CCUS pilot capturing 85K tons CO₂/year operational.
Multi-Plant Strategy: Portfolio approach balancing green steel leadership (Plant A),
circular economy (Plant C),
managed transition (Plant D), and
legacy infrastructure modernization (Plant B).
Combined CBAM savings: €47,320/day (€17.3M/year).
📊 CEO/CFO Strategic Analysis
Annual CBAM Savings Potential
€17.3M
Based on current production mix
ROI on Green Steel Investment
3.8 years
H2-DRI expansion payback period
Green Premium Capture
€85/ton
Current market premium for green steel
🔧 Assumptions & Controls
Currency
💰 Monthly Cash Flow Impact Trend
🔍 Cost Breakdown by Production Route
📉 EBITDA Impact Waterfall
🏷️ Green Premium by Product Mix
| Product |
Monthly Volume |
Premium/ton |
Total Premium |
| Flat Steel (Auto) |
42,000 t |
€85 |
€3.57M |
| Long Steel (Construction) |
95,000 t |
€35 |
€3.33M |
| Specialty (Energy) |
12,500 t |
€110 |
€1.38M |
🧪 Segment Price Elasticity
📊 Investment KPIs
WACC
7.8%
Blended capital cost
CAPEX Plan (3y)
€85M
H2-DRI expansion + EAF upgrades
NPV (10y)
€42M
Discounted cash flows
💵 Contribution Margin by Product
| Product |
Price/ton |
Cost/ton |
Carbon/ton |
Margin/ton |
Total Margin |
⚠️ Top Risks & ✅ Opportunities
🧭 CEO Executive Dashboard
Production YTD
2.18M tons
91% of annual target
EBITDA Margin
17.4%
+120 bps vs LY
Safety (LTIFR)
0.42
Target <0.5 | Industry 1.2
Renewable Energy Share
62%
PPAs + on-site generation
Order Backlog
€920M
6.2 months coverage
On-Time Delivery
96.2%
Best-in-class logistics
Green Steel Capacity
Target 25% by 2028 · Roadmap to 70% H2-DRI by 2030
🛡️ Energy Hedge Coverage & Sensitivity
Hedge Coverage
62%
Rolling 12-month PPAs + swaps
Exposure
38%
Spot-indexed consumption
| Move |
P&L Impact (monthly) |
📁 CFO Scenarios
Segment & Product Coefficients
Scenario Δ Panel
Δ CO₂ Intensity
0.00 tCO₂/t
⚠️ Financial Risk & Opportunity Matrix
🔴 High Risk Items
- BF-BOF CBAM exposure: €2.8M/year
- Natural gas price volatility: ±€1.2M/quarter
- Carbon price sensitivity: €5/ton = €400K impact
🟡 Medium Priority
- Scrap steel price hedging needed
- Renewable energy PPA optimization
- Process efficiency improvements: €1.5M/year
🟢 Opportunities
- Green steel premium capture: €6.1M/year
- EU Innovation Fund grants: €45M available
- Carbon credit generation: 120K tons/year
🎯 Recommended C-Suite Actions
1. Accelerate H2-DRI Expansion
HIGH PRIORITY
Target 25% green steel capacity by 2028 to capture €12M+ annual CBAM savings and €85/ton green premium
CFO Impact: 3.8 year payback, €85M CAPEX required, EU Innovation Fund eligible
2. Optimize Energy Procurement
MEDIUM
Implement dynamic energy hedging strategy to reduce ±€1.2M/quarter volatility exposure
CEO Impact: Stabilize EBITDA margins, reduce quarterly earnings volatility
3. Launch Carbon Credit Program
OPPORTUNITY
Monetize 120K tons/year of avoided emissions through verified carbon credit sales
Revenue Potential: €7.2M/year at €60/ton carbon credit price