JEFFERSONVILLE, IN -- (Marketwire) -- 07/29/10 -- American Commercial Lines Inc. (NASDAQ: ACLI) ("ACL" or the "Company") today announced results for the quarter and six months ended June 30, 2010.

Second Quarter 2010 Results

Revenues for the quarter were $164.3 million, a 24.8% decrease compared with $218.5 million for the second quarter of 2009. Transportation revenues increased by $4.6 million or 3.2%, while manufacturing revenue fell $59.0 million or 83.2% due to lower volumes. The Company's current quarter loss from continuing operations of $1.4 million, or $0.11 per diluted share, was approximately one-half of the loss of $2.9 million or $0.23 per diluted share for the second quarter of 2009. Earnings Before Interest, Taxes, Depreciation and Amortization (EBITDA) from continuing operations for the quarter was $19.0 million with an EBITDA margin of 11.6%, compared to $20.9 million for the second quarter of 2009 with an EBITDA margin of 9.6%. The attachment to this press release reconciles net income to EBITDA.

The improved year-over-year quarterly income from continuing operations was driven by stronger transportation segment results and lower interest costs on lower outstanding debt balances, offset by lower manufacturing segment results. Results for the second quarter of 2009 included after-tax severance and Houston sales office closure expenses of $0.3 million or $0.03 per share.

Commenting on second quarter results, Michael P. Ryan, President and Chief Executive Officer, stated, "We continued to improve the fundamentals of our business despite the weak economy. These fundamentals include executing our strategic initiatives and controlling costs. Our improved income from continuing operations and current year cash flows from operations, boat sales and a government grant allowed us to continue to reinvest in our fleet while reducing debt in the quarter. We have seen some volume recovery in the liquids and metals transportation markets, but volumes remain significantly below pre-recession levels. Pricing levels appear to have stabilized as well, but are also well below levels achieved in periods of normal volume. With revenues down, we focused primarily on cost control, a path that drove a $10.4 million improvement in the transportation segment's operating income compared to the prior year quarter. Our manufacturing business volumes declined significantly as potential customers are delaying capital spending for new barges. We have right-sized our manufacturing business during this downturn and were still able to generate positive operating income in the first half, despite the negative impact of a month-long labor strike in April.

"In weak and strong economies, we remain focused on executing our strategic initiatives and improving our business fundamentals. We believe our improved quarter-over-quarter transportation segment financial performance is a key metric of our progress. Historically, we generate stronger financial results the last half of each year, primarily driven by demand from the grain harvest. Based upon USDA forecasts for the upcoming harvest, we believe this trend will continue with a more normal grain demand increase in this year's third quarter, as opposed to last year's weather-delayed harvest."

The increase in transportation segment revenues was driven by affreightment revenue which increased $5.7 million or 5.6%. This increase was attributable to 12.9% higher per ton-mile average fuel neutral pricing as a result of an improved mix of commodities shipped, partially offset by an 11.0% overall decline in affreightment ton-mile volume. Total affreightment volume measured in ton-miles declined in the second quarter of 2010 to 7.9 billion compared to 8.9 billion in the same period of the prior year. Non-affreightment revenues decreased by $1.1 million, or 2.4%, primarily due to lower demurrage and charter/day rate revenue. The improved mix of commodities shipped resulted from volume increases in higher revenue per ton-mile liquid affreightment of 15.6% and dry bulk affreightment of 7.9%. This improved mix was partially offset by volume decreases in lower rate grain, which declined 26.6% and coal, which declined 13.8%.

The transportation segment's operating income of $7.2 million in the second quarter of 2010 was an improvement of $10.4 million from the segment's operating loss in the second quarter of 2009. The improved results were driven by the higher revenue level and improvement in the operating ratio, the ratio of all expenses to revenue. The operating ratio improved by 7.0 points to 95.2%. Higher affreightment and scrapping revenues and cost controls related to selling, general and administrative expenses ("SG&A") and other operating costs drove the improved ratio. SG&A expenses decreased $5.5 million due primarily to lower salaries and fringe benefits, reductions in new and developed claims and lower consulting and professional fees. Despite increases in per gallon fuel costs, total non-SG&A operating costs as a percent of sales declined by three full points.

Manufacturing revenues were $11.9 million in the second quarter of 2010 compared to $70.9 million in the second quarter of 2009. Seventeen fewer liquid tank barges, 10 fewer dry hopper barges and one fewer ocean-going liquid tank barge were sold in the second quarter of 2010 than in the same period of 2009. In the second quarter of 2010 the manufacturing segment sold nine dry hopper barges, two liquid tank barges and one ocean-going liquid tank barge and delivered 17 covered dry barges for internal use. Manufacturing operating margin was essentially breakeven in the second quarter of 2010, with the $0.2 million operating loss resulting from costs related to the month-long April 2010 labor strike. In the second quarter of 2009, the manufacturing segment's operating margin was 14.9% with $10.5 million of operating income. The decrease in margin is primarily attributable to the significantly lower level of external production and lower margin contracts, reflective of reduced customer demand and competitive pricing pressure.

Results for the Six Months ended June 30, 2010

Revenues for the six months ended June 30, 2010 were $312.6 million, a 24.0% decrease compared with $411.2 million for the first six months of 2009. Manufacturing revenues declined $82.8 million or 78.0%. Transportation revenue declined by $15.9 million or 5.3%. The loss from continuing operations of $4.8 million, or $0.38 per diluted share, represented an improvement of $2.6 million compared to a loss from continuing operations of $7.4 million or $0.58 per diluted share for the six months ended June 30, 2009. EBITDA from continuing operations for the six months ended June 30, 2010 was $34.2 million with an EBITDA margin of 10.9%, compared to $35.2 million with an EBITDA margin of 8.6% for the comparable six month period in 2009.

The improved results for the six months ended June 30, 2010 compared to the same period of the prior year were driven by stronger transportation segment results, reduced interest costs on lower outstanding debt balances and the impact of the prior year non-comparable charges discussed below, largely offset by lower manufacturing segment results. Results for the six month ended June 30, 2009, included after-tax severance and Houston sales office closure expenses of $2.9 million or $0.23 per share and an after tax charge of $0.4 million or $0.03 per share related to a customer's bankruptcy filing.

The stronger transportation segment revenues in the three months ended June 30, 2010, did not fully offset the lower first quarter revenues resulting in decreased transportation segment revenues for the six months ended June 30, 2010. For the six months ended June 30, 2010, affreightment revenues decreased $6.3 million or 3.0% and non-affreightment revenues decreased $9.7 million or 10.3%. The decrease in non-affreightment was primarily due to lower towing and demurrage revenue. The decrease in affreightment revenue was due to a 14% decline in ton-mile volumes, partially offset by an 8.8% improvement in fuel neutral rate per ton mile due to improved sales mix. The improved sales mix resulted from volume increases in the higher rate per ton mile liquids and dry bulk markets of 17.8% and 1.0%, respectively, while volumes decreased in our lower rate grain and coal markets by 21.0% and 26.3%, respectively. Total affreightment ton-miles declined to 14.7 billion for the six months ended June 30, 2010 compared to 17.1 billion in the prior year period, due to the declines in grain and coal, which represented 58% of total ton-mile volume in the first six months of 2010.

The transportation segment's operating income of $10.0 million in the six months ended June 30, 2010, was an improvement of $16.5 million from the segment's operating loss in the six months ended June 30, 2009. The improved results were driven by improvement in the operating ratio, which improved by 5.7 points to 96.5%, primarily due to higher affreightment and scrapping revenues, cost controls related to SG&A and other operating costs, as well as the impact of the non-comparable 2009 charges for severance, office closures and a customer bankruptcy. SG&A expenses decreased primarily due to reductions in new and developed insurance claims, lower salaries and fringe benefits and lower consulting and professional fees. Despite increases in per gallon fuel costs, total non-SG&A operating costs as a percent of sales declined by one full point.

Manufacturing revenues were $23.3 million in the six months ended June 30, 2010, compared to $106.2 million in the six months ended June 30, 2009 due to 10 fewer dry hoppers and 25 fewer liquid tank barges sold in the current year period. Manufacturing operating margin was slightly positive in the six months ended June 30, 2010, after inclusion of period costs related to the month-long April 2010 labor strike. In the six months ended June 30, 2009, the manufacturing segment's operating margin was 13.8% with $14.7 million of operating income. The reasons for the decrease in margin are the same as for the second quarter.

Cash Flow

Total availability under the Company's revolving facility was approximately $230 million at June 30, 2010. During the six months ended June 30, 2010 ACL had $21.9 million of capital expenditures primarily related to $16.9 million in costs of new dry covered barges. The Company generated $7.3 million in proceeds from asset management actions and received grant funding of $2.3 million for the six months ended June 30, 2010. The proceeds were primarily from the sale of surplus boats during the first quarter. The grant reimbursed capital expended in 2009 for a manufacturing segment capital project. The Company generated $12.9 million in cash from operations during the six months ended June 30, 2010, compared to $57.5 million in the prior year with the majority of the change driven by the relative level of working capital uses of cash in the respective periods. The current year increase in working capital uses of cash resulted from higher inventory levels at Jeffboat, our manufacturing segment, due to the month-long labor strike in April and weather-related delivery delays and to the increase in current income tax refunds receivable related to the 2009 net operating loss. The Company expects that as it continues to deliver barges in the second half of the year and collects the refundable income taxes that uses of cash for working capital will be essentially neutral in 2010 full-year.

Second Quarter 2010 Earnings Conference Call

ACL will conduct a conference call to discuss the Company's quarter and six months ended June 30, 2010 earnings on July 29, 2010 at 10:00 a.m. Eastern time. ACL's live webcast, featuring a slide presentation, may be accessed at www.aclines.com. The telephone numbers to access the conference call are: Domestic 866-788-0541; International 857-350-1679; and the Participant Passcode is 78013936. For those unable to participate in the live call or webcast, the ACL Conference Call will be archived at http://www.aclines.com within three hours of the conclusion of the live call and will remain available through September 29, 2010. Following this date, the slide presentation will remain archived at www.aclines.com.

American Commercial Lines Inc., headquartered in Jeffersonville, Indiana, is an integrated marine transportation and service company operating in the United States Jones Act trades, with approximately $850 million in revenues and approximately 2,570 employees as of December 31, 2009. For more information about American Commercial Lines Inc. visit www.aclines.com.

Forward-Looking Statements

This release includes certain "forward-looking statements" within the meaning of the Private Securities Litigation Reform Act of 1995. These forward-looking statements are based on management's present expectations and beliefs about future events. As with any projection or forecast, these statements are inherently susceptible to risks, uncertainty and changes in circumstance. Important factors could cause actual results to differ materially from those expressed or implied by the forward-looking statements and should be considered in evaluating the outlook of American Commercial Lines Inc. Risks and uncertainties are detailed from time to time in American Commercial Lines Inc.'s filings with the SEC, including our report on Form 10-K for the year ended December 31, 2009 and our most recent Form 10-Q. American Commercial Lines Inc. is under no obligation to, and expressly disclaims any obligation to, update or alter its forward-looking statements, whether as a result of changes, new information, subsequent events or otherwise.

                      AMERICAN COMMERCIAL LINES INC.
              CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
        (Dollars in thousands, except shares and per share amounts)
                                (Unaudited)




                          Quarter Ended June 30,  Six Months Ended June 30,
                          ----------------------  ------------------------
                             2010        2009         2010         2009
                          ----------  ----------  -----------  -----------

Revenues
  Transportation and
   Services               $  152,422  $  147,607  $   289,276  $   305,078
  Manufacturing               11,879      70,916       23,321      106,150
                          ----------  ----------  -----------  -----------
    Revenues                 164,301     218,523      312,597      411,228
                          ----------  ----------  -----------  -----------

Cost of Sales
  Transportation and
   Services                  135,245     135,319      258,297      275,385
  Manufacturing               11,462      59,889       21,994       90,325
                          ----------  ----------  -----------  -----------
    Cost of Sales            146,707     195,208      280,291      365,710
                          ----------  ----------  -----------  -----------

Gross Profit                  17,594      23,315       32,306       45,518

Selling, General  and
 Administrative Expenses      10,565      15,979       22,185       37,292

                          ----------  ----------  -----------  -----------
Operating Income               7,029       7,336       10,121        8,226
                          ----------  ----------  -----------  -----------

Other Expense (Income)
  Interest Expense             9,766      11,802       19,619       20,333
  Other, Net                    (107)       (211)        (161)        (487)
                          ----------  ----------  -----------  -----------
    Other Expense              9,659      11,591       19,458       19,846
                          ----------  ----------  -----------  -----------

Loss from Continuing
 Operations before Income
 Taxes                        (2,630)     (4,255)      (9,337)     (11,620)

Income Tax Benefit            (1,267)     (1,318)      (4,494)      (4,209)
                          ----------  ----------  -----------  -----------

Loss from Continuing
 Operations                   (1,363)     (2,937)      (4,843)      (7,411)

Discontinued Operations,
 Net of  Tax                      (2)       (831)          (2)      (1,815)

                          ----------  ----------  -----------  -----------
Net Loss                  $   (1,365) $   (3,768) $    (4,845) $    (9,226)
                          ==========  ==========  ===========  ===========

Basic loss per common
 share:
  Loss from continuing
   operations             $    (0.11) $    (0.23) $     (0.38) $     (0.58)
  Loss from discontinued
   operations, net of tax          -       (0.07)           -        (0.15)
                          ----------  ----------  -----------  -----------
Basic loss per common
 share                    $    (0.11) $    (0.30) $     (0.38) $     (0.73)
                          ==========  ==========  ===========  ===========
Loss per common share -
 assuming dilution:
  Loss from continuing
   operations             $    (0.11) $    (0.23) $     (0.38) $     (0.58)
  Loss from discontinued
   operations, net of tax          -       (0.07)           -        (0.15)
                          ----------  ----------  -----------  -----------
Loss per common share -
 assuming dilution        $    (0.11) $    (0.30) $     (0.38) $     (0.73)
                          ==========  ==========  ===========  ===========
Weighted Average Shares
 Outstanding:
Basic                     12,810,811  12,712,985   12,786,314   12,700,403
Diluted                   12,810,811  12,712,985   12,786,314   12,700,403




                      AMERICAN COMMERCIAL LINES INC.
                  CONDENSED CONSOLIDATED BALANCE SHEETS
        (Dollars in thousands, except shares and per share amounts)


                                                  June 30,    December 31,
                                                    2010        2009 (1)
                                                ------------  ------------

                     ASSETS
Current Assets
  Cash and Cash Equivalents                     $      1,490  $      1,198
  Accounts Receivable, Net                            64,580        93,295
  Inventory                                           57,127        39,070
  Deferred Tax Asset                                   3,897         3,791
  Assets Held for Sale                                 1,703         3,531
  Prepaid Expenses and Other Current Assets           35,782        23,879
                                                ------------  ------------
    Total Current Assets                             164,579       164,764
Properties, Net                                      516,038       521,068
Investment in Equity Investees                         4,534         4,522
Other Assets                                          30,689        33,536
                                                ------------  ------------
    Total Assets                                $    715,840  $    723,890
                                                ============  ============

                   LIABILITIES
Current Liabilities
  Accounts Payable                              $     25,996  $     34,163
  Accrued Payroll and Fringe Benefits                 15,563        18,283
  Deferred Revenue                                    14,023        13,928
  Accrued Claims and Insurance Premiums               12,171        16,947
  Accrued Interest                                    12,207        13,098
  Current Portion of Long Term Debt                      114           114
  Customer Deposits                                    1,000         1,309
  Other Liabilities                                   26,647        31,825
                                                ------------  ------------
    Total Current Liabilities                        107,721       129,667
Long Term Debt                                       350,202       345,419
Pension and Post Retirement Liabilities               32,439        31,514
Deferred Tax Liability                                55,205        40,133
Other Long Term Liabilities                            6,201         6,567
                                                ------------  ------------
    Total Liabilities                                551,768       553,300
                                                ------------  ------------


              STOCKHOLDERS' EQUITY
Common stock; authorized 50,000,000 shares at
 $.01 par value; 16,044,025 and 15,898,596
 shares issued and outstanding as of June 30,
 2010 and December 31, 2009, respectively                160           159
Treasury Stock; 3,210,897 and 3,179,274 shares
 at June 30, 2010 and December 31, 2009,
 respectively                                       (314,049)     (313,328)
Other Capital                                        300,295       299,486
Retained Earnings                                    179,017       183,862
Accumulated Other Comprehensive (Loss) Income         (1,351)          411
                                                ------------  ------------
      Total Stockholders' Equity                     164,072       170,590
                                                ------------  ------------
      Total Liabilities and Stockholders'
       Equity                                   $    715,840  $    723,890
                                                ============  ============


(1) The Consolidated Balance Sheet at December 31, 2009 has been derived
from the audited consolidated financial statements at that date, but does
not include all the information and footnotes required by generally
accepted accounting principles.




                      AMERICAN COMMERCIAL LINES INC.
                    NET INCOME TO EBITDA RECONCILIATION
                          (Dollars in thousands)
                                (Unaudited)


                                   Quarter Ended        Six Months Ended
                                      June 30,              June 30,
                                --------------------  --------------------
                                  2010       2009       2010       2009
                                ---------  ---------  ---------  ---------

Net Loss from Continuing
 Operations                     $  (1,363) $  (2,937) $  (4,843) $  (7,411)
Discontinued Operations, Net of
 Income Taxes                          (2)      (831)        (2)    (1,815)
                                ---------  ---------  ---------  ---------
Consolidated Net Loss           $  (1,365) $  (3,768) $  (4,845) $  (9,226)
                                ---------  ---------  ---------  ---------
Adjustments from Continuing
 Operations:
  Interest Income                       -         (5)        (1)       (11)
  Interest Expense                  9,766     11,802     19,619     20,333
  Depreciation and Amortization    11,912     13,389     23,911     26,473
  Taxes                            (1,267)    (1,318)    (4,494)    (4,209)
Adjustments from Discontinued
 Operations:
  Interest Income                       -          -          -         (1)
  Interest Expense                      -         10          -         20
  Depreciation and Amortization         -        345          -        801
  Taxes                                 -       (219)         -       (832)

EBITDA from Continuing
 Operations                        19,048     20,931     34,192     35,175
EBITDA from Discontinued
 Operations                            (2)      (695)        (2)    (1,827)
                                ---------  ---------  ---------  ---------
Consolidated EBITDA             $  19,046  $  20,236  $  34,190  $  33,348
                                =========  =========  =========  =========

EBITDA from Continuing
 Operations by Segment:
Transportation Net Loss         $  (1,229) $ (13,542) $  (4,974) $ (22,269)
  Interest Income                       -         (5)        (1)       (11)
  Interest Expense                  9,766     11,802     19,619     20,333
  Depreciation and Amortization    11,000     12,419     22,074     24,554
  Taxes                            (1,267)    (1,318)    (4,494)    (4,230)
                                ---------  ---------  ---------  ---------
Transportation EBITDA           $  18,270  $   9,356  $  32,224  $  18,377
                                =========  =========  =========  =========

Manufacturing Net (Loss) Income $    (214) $  10,596  $      14  $  14,748
  Depreciation and Amortization       828        885      1,669      1,751
                                ---------  ---------  ---------  ---------
Total Manufacturing EBITDA            614     11,481      1,683     16,499
  Intersegment Profit                   -          -          -          -
                                ---------  ---------  ---------  ---------
External Manufacturing EBITDA   $     614  $  11,481  $   1,683  $  16,499
                                =========  =========  =========  =========


Management considers EBITDA to be a meaningful indicator of operating
performance and uses it as a measure to assess the operating performance of
the Company's business segments. EBITDA provides us with an understanding
of one aspect of earnings before the impact of investing and financing
transactions and income taxes. EBITDA should not be construed as a
substitute for net income or as a better measure of liquidity than cash
flow from operating activities, which is determined in accordance with
generally accepted accounting principles ("GAAP"). EBITDA excludes
components that are significant in understanding and assessing our results
of operations and cash flows. In addition, EBITDA is not a term defined by
GAAP and as a result our measure of EBITDA might not be comparable to
similarly titled measures used by other companies.

However, the Company believes that EBITDA is relevant and useful
information, which is often reported and widely used by analysts, investors
and other interested parties in our industry. Accordingly, the Company is
disclosing this information to permit a more comprehensive analysis of its
operating performance.




                      AMERICAN COMMERCIAL LINES INC.
            Statement of Operating Income by Reportable Segment
                          (Dollars in thousands)
                                (Unaudited)


                   Reportable Segments
                 ----------------------   All Other Intersegment
             Transportation Manufacturing Segments  Elimination    Total
                 ---------  ------------ ---------- -----------  ---------

Quarter ended
 June 30, 2010
Total revenue    $ 150,578   $    19,015 $    2,024 $    (7,316) $ 164,301
Intersegment
 revenues              180         7,136          -      (7,316)         -
                 ---------  ------------ ---------- -----------  ---------
Revenue  from
 external
 customers         150,398        11,879      2,024           -    164,301
Operating expense
  Materials,
   supplies and
   other            52,602             -          -           -     52,602
  Rent               5,151             -          -           -      5,151
  Labor and
   fringe
   benefits         31,038             -          -           -     31,038
  Fuel              31,122             -          -           -     31,122
  Depreciation
   and
   amortization     11,000             -          -           -     11,000
  Taxes, other
   than income
   taxes             3,216             -          -           -      3,216
  Loss on
   disposition of
   equipment           278             -          -           -        278
  Cost of goods
   sold                  -        11,462        838           -     12,300
                 ---------  ------------ ---------- -----------  ---------
    Total cost of
     sales         134,407        11,462        838           -    146,707
  Selling,
   general &
   administrative    8,834           625      1,106           -     10,565
                 ---------  ------------ ---------- -----------  ---------
    Total
     operating
     expenses      143,241        12,087      1,944           -    157,272
                 ---------  ------------ ---------- -----------  ---------
Operating income
 (loss)           $  7,157  $      (208) $       80 $         -  $   7,029
                 =========  ===========  ========== ===========  =========

Quarter ended
 June 30, 2009
Total revenue    $ 145,781  $     78,987 $    1,838 $    (8,083) $ 218,523
Intersegment
 revenues                -         8,071         12      (8,083)         -
                 ---------  ------------ ---------- -----------  ---------
Revenue  from
 external
 customers         145,781        70,916      1,826           -    218,523
Operating expense
  Materials,
   supplies and
   other            54,678             -          -           -     54,678
  Rent               5,380             -          -           -      5,380
  Labor and
   fringe
   benefits         27,090             -          -           -     27,090
  Fuel              31,602             -          -           -     31,602
  Depreciation
   and
   amortization     12,419             -          -           -     12,419
  Taxes, other
   than income
   taxes             3,668             -          -           -      3,668
  Gain on
   disposition of
   equipment          (193)            -          -           -       (193)
  Cost of goods
   sold                  -        59,889        675           -     60,564
                 ---------  ------------ ---------- -----------  ---------
    Total cost of
     sales         134,644        59,889        675           -    195,208
  Selling,
   general &
   administrative   14,354           483      1,142           -     15,979
                 ---------  ------------ ---------- -----------  ---------
    Total
     operating
     expenses      148,998        60,372      1,817           -    211,187
                 ---------  ------------ ---------- -----------  ---------
Operating (loss)
 income          $  (3,217) $    10,544  $        9 $         -  $   7,336
                 =========  ===========  ========== ===========  =========




                      AMERICAN COMMERCIAL LINES INC.
            Statement of Operating Income by Reportable Segment
                          (Dollars in thousands)
                                (Unaudited)

                   Reportable Segments
                 ----------------------   All Other Intersegment
             Transportation Manufacturing Segments  Elimination    Total
                 ---------  ------------ ---------- -----------  ---------
Six Months ended
 June 30, 2010
Total revenue     $285,642  $     44,500 $    3,956 $   (21,501) $ 312,597
Intersegment
 revenues              322        21,179          -     (21,501)         -
                 ---------  ------------ ---------- -----------  ---------
Revenue  from
 external
 customers         285,320        23,321      3,956           -    312,597
Operating expense
  Materials,
   supplies and
   other           102,423             -          -           -    102,423
  Rent              10,389             -          -           -     10,389
  Labor and fringe
   benefits         60,077             -          -           -     60,077
  Fuel              59,009             -          -           -     59,009
  Depreciation and
   amortization     22,074             -          -           -     22,074
  Taxes, other than
   income taxes      6,334             -          -           -      6,334
  Gain on
   disposition of
   equipment        (3,593)            -          -           -     (3,593)
  Cost of goods
   sold                  -        21,994      1,584           -     23,578
                 ---------  ------------ ---------- -----------  ---------
    Total cost of
     sales         256,713        21,994      1,584          -     280,291
  Selling,
   general &
   administrative   18,641         1,289      2,255          -      22,185
                 ---------  ------------ ---------- -----------  ---------
    Total
     operating
     expenses      275,354        23,283      3,839           -    302,476
                 ---------  ------------ ---------- -----------  ---------
Operating income  $  9,966  $         38 $      117 $         -  $  10,121
                 =========  ============ ========== ===========  =========

Six Months ended
 June 30, 2009
Total revenue     $301,268  $    115,855 $    3,887 $    (9,782) $ 411,228
Intersegment
 revenues                -         9,705         77      (9,782)         -
                 ---------  ------------ ---------- -----------  ---------
Revenue  from
 external
 customers         301,268       106,150      3,810           -    411,228
Operating expense
  Materials,
   supplies and
   other           111,501             -          -           -    111,501
  Rent              10,955             -          -           -     10,955
  Labor and fringe
   benefits         58,243             -          -           -     58,243
  Fuel              63,918             -          -           -     63,918
  Depreciation and
   amortization     24,554             -          -           -     24,554
  Taxes, other than
   income taxes      7,179             -          -           -      7,179
  Gain on
   disposition of
   equipment        (2,297)            -          -           -     (2,297)
  Cost of goods
   sold                  -        90,325      1,332           -     91,657
                 ---------  ------------ ---------- -----------  ---------
    Total cost of
     sales         274,053        90,325      1,332           -    365,710
  Selling,
   general &
   administrative   33,789         1,155      2,348           -     37,292
                 ---------  ------------ ---------- -----------  ---------
    Total
     operating
     expenses      307,842        91,480      3,680           -    403,002
                 ---------  ------------ ---------- -----------  ---------
Operating (loss)
 income           $ (6,574) $     14,670 $      130 $         -  $   8,226
                 =========  ============ ========== ===========  =========




                      AMERICAN COMMERCIAL LINES INC.
                 SELECTED FINANCIAL AND NONFINANCIAL DATA
                (Dollars in thousands except where noted)
                                (Unaudited)


                                       Quarter Ended     Six Months Ended
                                          Dec. 31,            Dec. 31,
                                    ------------------- -------------------
                                      2010      2009      2010      2009
                                    --------- --------- --------- ---------

Consolidated EBITDA                 $  19,046 $  20,236 $  34,190 $  33,348


Transportation Revenue and EBITDA
Revenue                             $ 150,398 $ 145,781 $ 285,320 $ 301,268
EBITDA                                 18,270     9,356    32,224    18,377


Manufacturing Revenue and EBITDA
 (External and Internal)
Revenue                             $  19,015 $  78,987 $  44,500 $ 115,855
EBITDA                                    614    11,481     1,683    16,499


Manufacturing External Revenue and
 EBITDA
Revenue                             $  11,879 $  70,916 $  23,321 $ 106,150
EBITDA                                    614    11,481     1,683    16,499




Average Domestic Barges Operated
    Dry                                 2,141     2,195     2,142     2,219
    Liquid                                341       376       349       381
                                    --------- --------- --------- ---------
    Total                               2,482     2,571     2,491     2,600
                                    ========= ========= ========= =========

Fuel Price (Average Dollars per
 gallon)                            $    2.22 $    1.86 $    2.15 $    1.92

Capital Expenditures (including
 software)                          $   6,520 $   4,528 $  22,196 $  13,376


Management considers EBITDA to be a meaningful indicator of operating
performance and uses it as a measure to assess the operating performance of
the Company's business segments. EBITDA provides us with an understanding
of the Company's revenues before the impact of investing and financing
transactions and income taxes. EBITDA should not be construed as a
substitute for net income or as a better measure of liquidity than cash
flow from operating activities, which is determined in accordance with
generally accepted accounting principles ("GAAP"). EBITDA excludes
components that are significant in understanding and assessing our results
of operations and cash flows. In addition, EBITDA is not a term defined by
GAAP and as a result our measure of EBITDA might not be comparable to
similarly titled measures used by other companies.

However, the Company believes that EBITDA is relevant and useful
information, which is often reported and widely used by analysts, investors
and other interested parties in our industry. Accordingly, the Company is
disclosing this information to permit a more comprehensive analysis of its
operating performance.