Case KJC Doc 2219 Filed 09/03/14 Page 1 of 12 IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE.

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IN THE UNITED STATES BANKRUPTCY COURT

FOR THE DISTRICT OF DELAWARE

- - -

In re:

EXIDE TECHNOLOGIES,

Debtor.

1

- - -

x

:

x

Chapter 11 Case No. 13-11482 (KJC)

NOTICE OF FILING OF PERIODIC REPORT OF DEBTOR PURSUANT TO

BANKRUPTCY RULE 2015.3 FOR THE PERIOD ENDING JUNE 30, 2014

PLEASE TAKE NOTICE that the debtor and debtor in possession in the

above-captioned bankruptcy case (the “Debtor”) has filed with the United States Bankruptcy Court for the

District of Delaware the Periodic Report Of Debtor Pursuant To Bankruptcy Rule 2015.3 for the

period ending June 30, 2014, attached hereto as Exhibit A (the “Periodic Report”).

Dated: Wilmington, Delaware

September 3, 2014

SKADDEN, ARPS, SLATE, MEAGHER & FLOM LLP

/s/ Kristhy M. Peguero

Anthony W. Clark (I.D. No. 2051)

Kristhy M. Peguero (I.D. No. 4903)

One Rodney Square

P.O. Box 636

Wilmington, Delaware 19899-0636

Telephone: (302) 651-3000

Fax: (302) 651-3001

- and -

1

_{The last four digits of Debtor’s taxpayer identification number are 2730. The Debtor’s corporate headquarters}

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2 Kenneth S. Ziman

J. Eric Ivester

Four Times Square

New York, New York 10036-6522

Telephone: (212) 735-3000

Fax: (212) 735-2000

- and -

James J. Mazza, Jr.

155 N. Wacker Dr.

Chicago, Illinois 60606

Telephone: (312) 407-0700

Fax: (312) 407-0411

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747230-WILSR01A - MSW

EXHIBIT A

PERIODIC REPORT

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In Re:

Chapter 11 EXIDE TECHNOLOGIES,

Case No. 13-11482 (KJC)

Debtor

General Notes to the Form 26 Report

Intercompany Transactions -

Intercompany transactions between any entity and related period ending balances have not

been eliminated in the financial statements contained herein. No conclusion as to the legal obligation nor the related asset

valuation associated with these intercompany transactions and balances is made by the presentation herein.

Valuation Information -

The valuation information provided herein is based on the book value of the Non-Debtors (book

value of assets less book value of liabilities). The Debtor does not maintain fair market value or other basis of valuation for

these entities.

UNITED STATES BANKRUPTCY COURT

DISTRICT OF DELAWARE

The results of operations contained herein are not necessarily indicative of results that are expected from any other period

or for the full year and may not necessarily reflect the combined results of operations, financial position and cash flows of

the Debtor in the future.

The information contained herein is provided to fulfill the requirements of the Office of the Unites States Trustee, including

balance sheet, income and cash flow statements and statements of change in shareholders equity for each of the

Non-Debtors that are directly majority-owned or otherwise controlled by the Debtor. This Form 26 Report excludes non-debtor

entities that are not controlled by the Debtor.

Basis of the Financial Statement Presentation -

The financial statements and supplemental information contained

herein are unaudited, preliminary and may not comply with generally accepted accounting principles in the United States of

America ("U.S. GAAP") in all material respects. The financial statements and supplemental information contained herein

have been derived from the books and records of the Debtor and are presented on the same basis as it is aggregated into

the consolidated results of Exide Technologies, which may not be appropriate for each non-debtor entity on a stand-alone

basis.

In general, the Company does not maintain its books and records on an individual legal entity basis. Accordingly, various

estimates, assumptions and allocations were required to derive the financial statements and supplemental information

contained herein. Additionally, this information has not been subject to procedures that would typically be applied to

financial information presented in accordance with U.S. GAAP, and upon the application of such procedures, the Debtor

believes that the financial information could be subject to changes and these changes could be material. The information

furnished in this report includes primarily normal recurring adjustments, but does not include all of the adjustments that

would typically be made in accordance with U.S. GAAP.

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In Re:

Chapter 11 EXIDE TECHNOLOGIES,

Case No. 13-11482 (KJC)

Debtor

Legal Entity

Interest of the

Estate

Net Book Value

Exide Manx Limited

100%

$

-Exide Technologies Do Brasil Ltda

100%

721 Exide de Mexico S. de C.V.

99.97%

261 RBD Liquidation LLC

100%

-Dixie Metals Co.

100%

(703)

Exide Delaware, L.L.C.

100%

(32,382)

Exide Illinois, Inc.

100%

-Refined Metals Corporation

100%

(8,831)

Exide Technologies (Shanghai) Company Limited

100%

12,757

GNB Battery Tech Japan Inc, Tokyo Branch

100%

(1,006)

Exide International Inc.

100%

740 Exide Global Holding Netherlands C.V.

100%

983,979

Notes:

The basis for the valuation of each Non-Debtor Entity is the net book value calculated as total assets less total liabilities

as of June 30, 2014.

UNITED STATES BANKRUPTCY COURT

DISTRICT OF DELAWARE

Exhibit A

Valuation Estimates

June 30, 2014

(In thousands of dollars)

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In Re: Chapter 11

EXIDE TECHNOLOGIES, Case No. 13-11482 (KJC)

Debtor

ASSETS Exide Manx Limited

Exide Technologies Do Brasil Ltda

Exide de Mexico S. de

C.V. RBD Liquidation LLC Dixie Metals Co. Exide Delaware, L.L.C. Exide Illinois, Inc.

Refined Metals Corporation

Exide Technologies (Shanghai) Company Limited

GNB Battery Tech Japan

Inc, Tokyo Branch Exide International Inc.

Exide Global Holding Netherlands C.V.

Current assets:

Cash and cash equivalents $ - $ 70 $ 366 $ - $ 1 $ - $ - $ 44 $ 9,645 $ - $ - $ 94 Accounts receivable, net - - 4,305 - - - - - 884 - - 1 Non-Debtor receivables - 23 - - - - - - 1,199 - - 82 Inventories - 224 1,936 - - - - - 7,595 - - - Prepaid expenses and other current assets - - 2,704 - - - - - 850 - - - Total current assets - 317 9,311 - 1 - - 44 20,173 - - 177 Property, plant and equipment, net - - 97 - 1 - - - 302 - - - Other assets:

Investment in Non-Debtor Subsidiaries - - - - - - - - - - 100 326,108 Non-Debtor Loans - - - - 424 - - - - - 639 717,141 Other noncurrent assets - 246 1,234 - - - - - 558 - - - - 246 1,234 - 424 - - - 558 - 740 1,043,249 Total assets $ - $ 563 $ 10,641 $ - $ 426 $ - $ - $ 44 $ 21,033 $ - $ 740 $ 1,043,426

LIABILITIES AND STOCKHOLDERS’ EQUITY Current liabilities:

Short-term borrowings $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Accounts payable - - 230 - - - - - 652 - - - Accrued expenses - 270 2,002 - 1 - - 264 3,627 - - - Non-Debtor Payables - 271 - - - - - - 4,942 - - 621 Total current liabilities - 541 2,232 - 1 - - 264 9,221 - - 621 Non-Debtor Notes Payable - (274) 8,014 - 1,110 32,382 - 4,842 - - - 59,304 Other noncurrent liabilities - - 373 - 5 - - 3,720 40 987 - -

STOCKHOLDERS’ EQUITY

Non-Debtor's equity - 296 22 - (691) (32,382) - (8,781) 11,773 (987) 740 983,500 Noncontrolling interests - - - - - - - - - - - - Total stockholders’ equity - 296 22 - (691) (32,382) - (8,781) 11,773 (987) 740 983,500 Total liabilities and stockholders’ equity $ - $ 563 $ 10,641 $ - $ 426 $ - $ - $ 44 $ 21,033 $ - $ 740 $ 1,043,426

Notes:

The information contained herein is provided to fulfill the requirements of the Office of the United States Trustee. All information contained herein is unaudited and suject to future adjustments. (Unaudited)

UNITED STATES BANKRUPTCY COURT DISTRICT OF DELAWARE

Exhibit B-1a Balance Sheets March 31, 2014 (In thousands of dollars)

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Debtor

ASSETS Exide Manx Limited

Current assets:

Cash and cash equivalents $ - $ 99 $ 137 $ - $ 5 $ - $ - $ 14 $ 9,218 $ - $ - $ 93 Accounts receivable, net - - 4,746 - - - - - 2,314 - - 1 Non-Debtor receivables - 27 - - - - - - 1,280 - - - Inventories - 520 2,104 - - - - - 7,373 - - - Prepaid expenses and other current assets - - 2,715 - - - - - 813 - - - Total current assets - 646 9,702 - 5 - - 14 20,998 - - 94 Property, plant and equipment, net - - 88 - 1 - - - 287 - - - Other assets:

Investment in Non-Debtor Subsidiaries - - 1 - - - - - - - 100 326,108 Non-Debtor Loans - - - - 424 - - - - - 639 729,491 Other noncurrent assets - 253 1,227 - - - - - 373 - 0 - - 253 1,228 - 424 - - - 373 - 740 1,055,599 Total assets $ - $ 899 $ 11,018 $ - $ 430 $ - $ - $ 14 $ 21,658 $ - $ 740 $ 1,055,693

LIABILITIES AND STOCKHOLDERS’ EQUITY Current liabilities:

Short-term borrowings $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 12,324 Accounts payable - - 203 - - - - - 686 - - - Accrued expenses - 278 2,074 - 3 - - 260 3,179 - - 6 Non-Debtor Payables - 520 - - - - - - 5,037 - - 434 Total current liabilities - 798 2,277 - 3 - - 260 8,901 - - 12,764 Non-Debtor Notes Payable - (620) 8,104 - 1,125 32,382 - 4,949 - - - 58,951 Other noncurrent liabilities - - 376 - 5 - - 3,635 - 1,006 - -

STOCKHOLDERS’ EQUITY

Non-Debtor's equity - 721 261 - (703) (32,382) - (8,831) 12,757 (1,006) 740 983,979 Noncontrolling interests - - - - - - - - - - - - Total stockholders’ equity - 721 261 - (703) (32,382) - (8,831) 12,757 (1,006) 740 983,979 Total liabilities and stockholders’ equity $ - $ 899 $ 11,018 $ - $ 430 $ - $ - $ 14 $ 21,658 $ - $ 740 $ 1,055,693

Notes:

The information contained herein is provided to fulfill the requirements of the Office of the United States Trustee. All information contained herein is unaudited and suject to future adjustments. Exhibit B-1b

Balance Sheets June 30, 2014 (In thousands of dollars)

(Unaudited)

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Debtor

Exide Manx Limited

Net sales $ — $ — $ 7,442 $ — $ — $ — $ — $ — $ 12,416 $ — $ — $ —

Cost of sales — — 6,314 — 33 — — 94 8,458 — — —

Gross profit — — 1,128 — (33) — — (94) 3,958 — — —

Selling and administrative expenses — (106) 453 — — — — — 2,481 — — 2

Restructuring and impairments, net — — — — — — — 1 1 — — —

Operating (loss) income — 106 675 — (33) — — (95) 1,476 — — (2)

Other expense, net — 12 49 — — — — — 1,021 — — 168

Interest expense, net — — — — — — — — (23) — — (9,235)

(Loss) income before reorganization items, net — 94 626 — (33) — — (95) 478 — — 9,065

Reorganization items, net — — — — — — — — — — — —

(Loss) income before income taxes — 94 626 — (33) — — (95) 478 — — 9,065

Income tax provision (benefit) — 20 (524) — — — — — 70 (64) — —

Net (loss) income — 74 1,150 — (33) — — (95) 408 64 — 9,065

Net income (loss) attributable to noncontrolling interests — — — — — — — — — — — —

Net (loss) income attributable to Parent $ — $ 74 $ 1,150 $ — $ (33) $ — $ — $ (95) $ 408 $ 64 $ — $ 9,065 Notes:

Exhibit B-2 Statements of Operations For the Six Months Ended June 30, 2014

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Debtor

Exide Manx Limited

Cash Flows From Operating Activities:

Net cash provided by (used in) operating activities $ — $ 357 $ 2,505 $ — $ (37) $ 2 $ — $ (194) $ 1,401 $ 0 $ (0) $ 21,454 Cash Flows From Investing Activities:

Capital expenditures — — — — — — — — 1 — — —

Proceeds from asset sales — — — — — — — — 30 — — —

Net cash used in investing activities — — — — — — — — 31 — — —

Cash Flows From Financing Activities:

Increase (decrease) in short-term borrowings — — — — — — — — — — — —

Increase (decrease) in other debt — — — — — — — — — — — (5,054)

Increase (decrease) in Non-Debtor debt — (430) (2,795) — 41 (2) — 163 — — — (16,704)

Dividends paid — — — — — — — — — — — —

Financing fees and other — — — — — — — — — — — —

Net cash provided by (used in) financing activities — (430) (2,795) — 41 (2) — 163 — — — (21,758)

Effect of exchange rate changes on cash and cash — 5 2 — — — — — (223) — — (0)

Net decrease in cash and cash equivalents — (67) (288) — 4 (0) — (30) 1,208 0 (0) (305)

Cash and cash equivalents, beginning of period — 166 425 — 1 0 0 44 8,010 (0) 0 398

Cash and cash equivalents, end of period $ — $ 99 $ 137 $ — $ 5 $ (0) $ 0 $ 14 $ 9,218 $ 0 $ (0) $ 93 Notes:

Exhibit B-3 Statements of Cash Flows For the Six Months Ended June 30, 2014

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Debtor

Exide Manx Limited

Exide Global Holding Netherlands C.V. Stockholder's Equity (Deficit) at December 31, 2013 $ — $ 275 $ (967) $ — $ (670) $ (32,382) $ 0 $ (8,735)$ 12,639 $ (1,030) $ 740 $ 977,381

Net Income (loss) — 74 1,150 — (33) — — (95) 408 64 — 9,065

Dividends paid — — — — — — — — — — — —

Translation adjustment — 13 77 — — — — — (290) (40) — (2,467)

Common stock issuance/other — 360 — — — — — — — — — (0)

Stockholder's Equity (Deficit) at June 30, 2014 $ — $ 721 $ 261 $ — $ (703) $ (32,382) $ 0 $ (8,831)$ 12,757 $ (1,006) $ 740 $ 983,979

Notes:

The information contained herein is provided to fulfill the requirements of the Office of the United States Trustee. All information contained herein is unaudited and suject to future adjustments.

(Unaudited)

Exhibit B-4

Statement of Changes in Stockholder's Equity For the Six Months Ended June 30, 2014