Non-GAAP Reconciliations and Information

AK Steel Holding Corporation ("AK Steel" or the "Company") reports its financial results in accordance with generally accepted accounting principles (GAAP). From time to time, however, AK Steel may disclose certain non-GAAP financial or performance measures. Management believes that non-GAAP financial measures can be meaningful additional financial information and provide shareholders and potential investors with a better understanding of the Company’s overall financial performance. For example, non-GAAP financial measures can facilitate the ability to compare AK Steel’s financial results to those of its competitors and to the Company’s prior financial performance. Moreover, Management believes that certain non-GAAP measures, when analyzed in conjunction with the AK Steel’s GAAP financial information and the accompanying reconciliations, provide additional insight into the financial trends of the Company’s business versus the GAAP results alone. Management uses these non-GAAP financial measures in making financial, operating and planning decisions and in evaluating AK Steel's performance. Neither current shareholders nor potential investors in AK Steel’s securities should rely on non-GAAP information as a substitute for any GAAP financial measure and the Company encourages shareholders and potential investors to review the reconciliations of non-GAAP financial measures to the comparable GAAP financial measures.

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Corporate Headquarters

Media Relations

Lisa H. Jester

Corporate Manager, Communications and Public Relations

Investor Relations

Jaime Vasquez

Vice President, Finance and Chief Financial Officer

Christopher J. Ross

Vice President and Treasurer

Douglas O. Mitterholzer

General Manager, Investor Relations and Assistant Treasurer