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Investor Presentaiton

CO 6 Summary of transaction terms Transaction Structure Combined Company Stock and cash combination of Smurfit Kappa and WestRock; WestRock common stockholders to receive one new Smurfit WestRock share (the "New Share") and $5.00 in cash (equivalent to $43.51)1; Smurfit Kappa shareholders to receive one New Share for each Smurfit Kappa ordinary share Combining Smurfit Kappa and WestRock on equivalent enterprise value to adjusted EBITDA multiples Pro forma ownership: 50.4% Smurfit Kappa shareholders / 49.6% WestRock stockholders Effected through combination of Smurfit Kappa and WestRock into a new holding company "Smurfit WestRock" Smurfit WestRock will be incorporated and domiciled in Ireland with global headquarters in Dublin, Ireland and its North and South American operations headquartered in Atlanta, Georgia, USA Smurfit WestRock will be listed on the NYSE and LSE (standard listing) with intention to seek US equity index inclusion as soon as possible CEO will be Tony Smurfit with Ken Bowles as CFO Governance and Leadership Irial Finan will be the chair of the Smurfit WestRock Board of Directors Capital Allocation Timing, Approvals and Financing Board of Directors composed of eight Smurfit Kappa Directors and six WestRock Directors Commitment to strong investment grade credit rating Smurfit WestRock intends to pay a dividend in line with the current attractive dividend policy of Smurfit Kappa Unanimously recommended by Boards of Directors of both companies Closing of transaction is conditional upon shareholder approvals, regulatory approvals and satisfaction of other customary closing conditions Transaction expected to close in the second quarter of calendar year 2024 Smurfit Kappa has entered into a committed bridge facility which includes financing to fund the cash portion of the Transaction Smurfit Kappa 1 Based on Smurfit Kappa's closing share price as of 11 September 2023 of €35.84, being the last closing price prior to this announcement, and converted to U.S. Dollars using an exchange rate of 1.075x, being the exchange rate on 11 September 2023. WestRock
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