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Investor Presentaiton

Unaudited Pro Forma Segment EBITDA Reconciliation of Segment Operating Profit (GAAP) to Pro Forma Segment EBITDA (Non-GAAP) Year Ended December 31, 2014 Performance Materials In millions Segment operating profit (GAAP) Depreciation and amortization Segment EBITDA (Non-GAAP) Performance Chemicals In millions Segment operating profit (GAAP) Depreciation and amortization Segment EBITDA (Non-GAAP) Adjusted EBITDA (Non-GAAP) (B) Pro Forma Adjustments Unaudited Pro Forma 89.5 $ (2.6) (A) 86.9 9.9 9.9 $ 99.4 $ 96.8 Unaudited Pro Forma Pro Forma Adjustments $ 123.8 $ (7.2) (A) $ 22.4 $ 146.2 $ 245.6 116.6 22.4 $ 139.0 $ 235.8 (A) We have entered into agreements to obtain audit and certain compliance functions as a stand-alone public company as well as compensation agreements with certain members of our executive team. Prior to the completion of the separation, we will also enter into agreements to obtain insurance coverage according to quotations we have received based on our individual loss history, credit profile and selected insurance coverage. These expenses will represent recurring costs in excess of the amounts historically allocated to Ingevity. (B) Adjusted EBITDA is the sum of Performance Materials and Performance Chemicals Segment EBITDA 968 Ingevity
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