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Investor Presentaiton

Enhanced financial profile Unique opportunity to create value for stakeholders Smurfit Kappa WestRock Σ Adj. Revenue € 12.3bn $ 21.0bn Adj. EBITDA (excl. synergies) € 2.3bn $ 3.2bn Smurfit WestRock $ 34bn $ 5.5bn % margin 18.7% 15.2% 16.2% Adj. Free Cash Flow € 1.6bn $ 1.8bn $ 3.4bn Net Leverage Ratio¹ 1.4x 2.5x 2.3x Credit Rating Baa3 / BBB- Baa2 / BBB Investment Grade $400m* synergies Smurfit 20 Kappa + Attractive dividend policy Note: WestRock financials are prepared under U.S. GAAP. Smurfit Kappa Group financials are prepared under IFRS as adopted by the EU and certain adjustments have been made to prepare the estimated adjusted EBITDA for Smurfit WestRock. This, and certain other statements, are based on non-IFRS and non-US GAAP financial information on Smurfit Kappa Group and WestRock. These statements may be subject to amendment in the Circular and Prospectus. Please refer to notes and sources of information and bases of calculation for further information. Figures presented on this page are estimates and rounded to the nearest billion, hundred million and million, where applicable. 1 WestRock's net leverage ratio of 2.5x as disclosed in Q3 FY2023 earnings results which reflects a credit-adjusted EBITDA of $3,332 million and a net debt figure of $8,377 million. The Pro Forma Smurfit WestRock net leverage is based on the reported net debt of Smurfit Kappa and WestRock divided by the sum of Smurfit's adjusted EBITDA and WestRock's adjusted consolidated EBITDA. The Pro Forma Smurfit WestRock Net Leverage Ratio of 2.3x is not inclusive of any credit- adjustments and estimated synergies are not included. For further information on the bases of calculation please refer to the page titled Sources of information and bases of calculation. WestRock
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