Coty Inc. Revises Tax Classification of Dividends

March 12, 2019

NEW YORK--(BUSINESS WIRE)--Mar. 12, 2019-- As previously announced, on February 8, 2019, the Board of Directors of Coty Inc. (NYSE:COTY) declared a quarterly cash dividend of $0.125 per common share, payable on March 15, 2019 to shareholders of record on February 28, 2019. It was estimated at the time of this announcement that the dividend would be classified as a return of capital for U.S. federal income tax purposes.

After a periodic review of our tax books and records, Coty now estimates that our pending March 15, 2019 dividend will be classified as a taxable dividend. Coty has also concluded that the following dividends, which were previously classified as returns of capital, are now classified as taxable dividends: September 14, 2017, December 14, 2017, March 15, 2018, June 14, 2018, September 14, 2018 and December 14, 2018.

About Coty Inc.

Coty is one of the world’s largest beauty companies with over $9 billion in revenue, an iconic portfolio of brands and a purpose to celebrate and liberate the diversity of consumers’ beauty. We believe the beauty of humanity lies in the individuality of its people; beauty is at its best when authentic; and beauty should make you feel happy, never sad. As the global leader in fragrance, a strong number two in professional salon hair color & styling, and number three in color cosmetics, Coty operates three divisions: Consumer Beauty, which is focused on mass color cosmetics, mass retail hair coloring and styling products, body care and mass fragrances with brands such as COVERGIRL, Max Factor, Sally Hansen and Rimmel; Luxury, which is focused on prestige fragrances and skincare with brands such as Calvin Klein, Burberry, Marc Jacobs, Hugo Boss, Gucci and philosophy; and Professional Beauty, which is focused on servicing salon owners and professionals in both hair and nail, with brands such as Wella Professionals, Sebastian Professional, OPI and ghd. Coty has approximately 20,000 colleagues globally and its products are sold in over 150 countries. Coty and its brands are committed to a range of social causes as well as seeking to minimize its impact on the environment.

For additional information about Coty Inc., please visit www.coty.com.

Forward-Looking Statements

Certain statements in this communication may be “forward-looking statements” within the meaning of the Private Securities Litigation Act of 1995. These forward-looking statements reflect Coty Inc.’s (“Coty”) current views with respect to, among other things, the tax treatment of Coty’s dividends, the declaration and payment of future dividends, capital allocation strategy, future ability to return cash to shareholders, and Coty’s ability to support its planned business operations in the near-term and long-term basis. These statements are based on certain assumptions and estimates that Coty considers reasonable and are subject to a number of risks and uncertainties, many of which are beyond the control of Coty, which could cause actual events or results to differ materially from such statements, including: (1) a change in Coty’s capital allocation and cash management priorities impacting the return of cash to shareholders and its financial ability to declare dividends on a quarterly payout schedule or at all, including declaration and payment of future quarterly dividends for the remainder of the fiscal year ending June 30, 2019 and in future periods, and the amount of any such dividend; (2) Coty’s ability to develop and achieve its global business strategies, compete effectively in the beauty industry and achieve the benefits contemplated by its strategic initiatives, and its ability to manage the continued integration of the P&G Beauty Business and other recent acquisitions with Coty’s business, operations, systems, financial data and culture and the ability to realize synergies, avoid future supply chain and other business disruptions, reduce costs and realize other potential efficiencies and benefits (including through Coty’s restructuring initiatives), cash flow and liabilities, each at the levels and costs and within the expected time frame or at all; (3) restrictions imposed on Coty through its license agreements, outstanding senior unsecured notes and credit facilities, including restrictions on Coty’s ability to pay dividends and changes in the manner in which Coty finances its debt and future capital needs, including potential acquisitions and restructuring, capital expenditures, and business realignment and other costs; (4) global political and/or economic uncertainties and disruptions or major legal, regulatory or policy changes and/or the enforcement thereof that affect Coty’s business, financial performance, operations or products, including the impact of Brexit; and (5) other factors described from time to time in documents that Coty files with the U.S. Securities and Exchange Commission (the “SEC”).

More information about these and other factors is included under the heading “Risk Factors” and “Management’s Discussion and Analysis of Financial Condition and Results of Operations” in Coty’s Quarterly Report on Form 10-Q for the quarter ended December 31, 2018 and other periodic reports Coty has filed and may file with the SEC from time to time. All forward-looking statements made in this communication are qualified by these cautionary statements. These forward-looking statements are made only as of the date of this communication, and Coty does not undertake any obligation, other than as may be required by law, to update or revise any forward-looking or cautionary statements to reflect changes in assumptions, the occurrence of events, unanticipated or otherwise, or changes in future operating results over time or otherwise.

Source: Coty Inc.

Investor Relations
Christina Frank, +1 212 389-6802
christina_frank@cotyinc.com

Olga Levinzon, +1 212 389-7733
olga_levinzon@cotyinc.com

Media
Jennifer Friedman, +1 917 754-8399
jennifer_friedman@cotyinc.com