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Investor Presentation

Reconciliation of Net Income to Adjusted EBITDA ($ in millions) Q1 2020 2019 2018 2017 2016 2015 2014 2013 Net income $26.4 $67.7 $117.3 Interest, net, continuing operations 8.1 29.1 29.7 $161.5 32.2 $217.8 33.0 $43.9 $97.8 $373.8 34.7 49.7 38.5 Income tax expense (benefit), continuing operations 3.7 12.9 25.2 21.8 5.0 (0.9) (9.6) (35.7) Depreciation, depletion and amortization 34.3 128.2 144.1 127.6 115.1 113.7 120.0 116.9 Non-cash cost of land and improved development Non-operating (income) / expense 0.4 12.6 23.6 13.7 11.7 12.5 13.2 10.2 0.3 (2.7) (2.2) 0.1 3.8 Costs related to Merger with Pope Resources (1) Costs related to shareholder litigation (1) derivatives (1) 2.5 - 0.7 2.2 4.1 (1) Gain on foreign currency Large Dispositions Internal review and restatement costs (1) Net income from discontinued operations Adjusted EBITDA (1) (1) $47.1 (1) Non-GAAP measure or pro forma item (see Appendix for definitions and reconciliations). (28.7) (67.0) (21.4) (25.7) 3.4 (43.4) (267.9) $247.8 $337.7 $290.5 $239.7 $208.1 $213.5 $193.9 (1.2) (143.9) Rayonier 56 Investor Presentation | May 2020
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