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Investor Presentaiton

24 和 Income Statement data breakdown, excluding results from divested operations (1) Reported Divested Adj. Results (R$ million) Results Operations (R$ million) (% Net Rev.) 2014 Net Revenues 1,294 (88) (a) 1,206 100% Op. Costs and Expenses 833 (78) (b) 755 63% SG&A 266 (7) (c) 259 21% Adj. EBITDA 194 (3) (d) 191 16% 2015 Net Revenues 1,339 (50) (e) 1,289 100% Op. Costs and Expenses 853 (30) (f) 822 64% SG&A 150 (7) (g) 144 11% Adj. EBITDA 336 (13) (d) 323 25% 2016 Net Revenues 1,393 Op. Costs and Expenses SG&A 848 Adj. EBITDA 156 389 1,393 100% 848 61% 156 11% 389 28% (1) a) b) c) d) e) f) g) Divested operations is a non-IFRS financial measure and is not representative on Estre's discontinued operations as defined by IFRS and as will be reflected in Estre's financial statements. For additional information regarding Estre's divested operations. Reflects (i) R$24 million of net revenues from Estrans landfill in Buenos Aires, Argentina following the sale of Estre's investment in this entity in December 2015; (ii) R$54 million of net revenues from sub-scale collection contracts (Azaleia) following Estre's sale of these contracts back to the original seller in May 2015; and (iii) R$10 million of net revenues derived from residual Estre contracts with Petrobras related to Estre O&G operations, following Estre's divestment of this entity in September 2014. Reflects (i) R$12 million of operating costs from Estrans landfill in Buenos Aires, Argentina following the sale of Estre's investment in this entity in December 2015; (ii) R$46 million of operating costs from sub-scale collection contracts (Azaleia) following Estre's sale of these contracts back to the original seller in May 2015; and (iii) R$20 million of operating costs derived from residual Estre contracts with Petrobras related to Estre O&G operations, following Estre's divestment of this entity in September 2014. Reflects (i) R$3 million of SG&A from Estrans landfill in Buenos Aires, Argentina, following the sale of Estre's investment in this entity in December 2015; (ii) R$3 million of SG&A from sub-scale collection contracts (Azaleia) following Estre's sale of these contracts back to the original seller in May 2015; and (iii) R$2 million of SG&A derived from residual Estre contracts with Petrobras related to Estre O&G operations, following Estre's divestment of this entity in September 2014. Adjusted EBITDA is a non-IFRS financial measure. For a reconciliation of Estre's Adjusted EBITDA to net income (loss), see slide 24 of this Appendix. For purposes of showing the effects of divested operations on Estre's Adjusted EBITDA, for each period, Estre deducts from adjusted EBITDA the sum of net revenues from divested operations plus operating costs from divested operations plus selling, general and administrative expenses from divested operations, as is shown on the table above. Reflects (i) R$34 million of net revenues from Estrans landfill in Buenos Aires, Argentina, following the sale of Estre's investment in this entity in December 2015; and (ii) R$11 million of net revenues from sub-scale collection contracts (Azaleia) following Estre's sale of these contracts back to the original seller in May 2015 and (iii) R$5 million of net revenues derived from residual Estre contracts with Petrobras related to Estre O&G operations, following Estre's divestment of this entity in September 2014. Reflects (i) R$15 million in operating costs from Estrans landfill in Buenos Aires, Argentina, following the sale of Estre's investment in this entity in December 2015; and (ii) R$9 million in operating costs from sub-scale collection contracts (Azaleia) following Estre's sale of these contracts back to the original seller in May 2015 and (iii) R$6 million of operating cost derived from residual Estre contracts with Petrobras related to Estre O&G operations, following Estre's divestment of this entity in September 2014. Reflects (i) R$5 million in SG&A from Estrans landfill in Buenos Aires, Argentina, following the sale of Estre's investment in this entity in December 2015; and (ii) R$1 million in SG&A from sub-scale collection contracts (Azaleia) following Estre's sale of these contracts back to the original seller in May 2015 and (iii) R$1 million in SG&A derived from residual Estre contracts with Petrobras related to Estre O&G operations, following Estre's divestment of this entity in September 2014. estre LODES COMEÇO
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