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Investor Presentaiton

RECONCILIATION OF NON-GAAP MEASURES HARSCO CORPORATION RECONCILIATION OF CONSOLIDATED ADJUSTED EBITDA TO CONSOLIDATED LOSS FROM CONTINUING OPERATIONS AS REPORTED (Unaudited) Three Months Ended September 30 (In thousands) Consolidated loss from continuing operations Add back (deduct): Equity in income of unconsolidated entities, net Income tax benefit Defined benefit pension income Interest expense Interest income Depreciation Amortization Unusual items: Corporate acquisition and integration costs Corporate contingent consideration adjustments Clean Earth Segment integration costs Consolidated Adjusted EBITDA 2020 $ (6,604) (9) (1,654) (1,859) 15,794 (604) 32,353 8,273 10,645 2,437 114 58,886 Consolidated Adjusted EBITDA is a non-GAAP financial measure and consists of income from continuing operations adjusted to add back income tax expense; equity income of unconsolidated entities, net; net interest; defined benefit pension income (expense); unused debt commitment and amendment fees; and depreciation and amortization (excluding amortization of deferred financing costs); and excludes unusual items. Segment Adjusted EBITDA consists of operating income from continuing operations adjusted to exclude unusual items and add back depreciation and amortization (excluding amortization of deferred financing costs). The sum of the Segments' Adjusted EBITDA equals consolidated Adjusted EBITDA. The Company's management believes Adjusted EBITDA is meaningful to investors because management reviews Adjusted EBITDA in assessing and evaluating performance. However, this measure should be considered in addition to, rather than as a substitute for, net income from continuing operations, operating income from continuing operations and other information provided in accordance with GAAP. The Company's method of calculating Adjusted EBITDA may differ from methods used by other companies and, as a result, Adjusted EBITDA may not be comparable to other similarly titled measures disclosed by other companies. © 2020 Harsco Corporation. All Rights Reserved. This document and the information set forth herein are the property of Harsco Corporation 43 HARSCO
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