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Investor Presentaiton

27 ADJUSTED NET INCOME AND ADJUSTED EARNINGS PER DILUTED SHARE RECONCILIATION As reported (1) Restructuring and other items Losses at closed plants and transition costs Gain on sale of certain closed facilities Adjustments/Adjusted Results Noncontrolling interests Adjusted Net Income 1) Q1 FY22 Consolidated Results Pre-Tax Tax Net of Tax EPS $ 242.4 $ (58.6) $ 183.8 $ 0.68 2.3 (0.5) 1.8 0.01 0.3 (0.1) 0.2 0.00 (14.4) 3.6 (10.8) (0.04) 230.6 (55.6) 175.0 0.65 (1.5) 173.5 The as reported results for Pre-Tax, Tax, Net of Tax and EPS are equivalent to the line items "Income before income taxes", "Income tax expense", "Consolidated net income" and "Earnings per diluted share", respectively, as reported on the statements of income. WestRock
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