U.S. South Historical Valuation Snapshot slide image

U.S. South Historical Valuation Snapshot

Illustrative HBU Economics Example: 1 Million Acre U.S. South Portfolio ($ in 000s, excepts per acre values) Sales Pace / Premium Illustrative Asset Profile U.S. South Portfolio Acres (000s) Timberland Value per Acre Implied Total Asset Value (1) HBU Incremental Return Sensitivity Analysis (% incremental return) Premium to Timberland Value 1.0% / 50.0% 1.5% / 75.0% 25% 50% 75% 100% 0.50% (0.1%) 0.1% 0.2% 0.3% 0.4% 1,000 $2,009 $2,009,000 1,000 $2,009 $2,009,000 % of Acreage Sold 0.75% (0.1%) 0.1% 0.3% 0.4% 0.6% 1.00% (0.1%) 0.1% 0.4% 0.6% 0.8% 1.25% (0.1%) 0.2% 0.4% 0.7% 1.0% 1.50% (0.2%) 0.2% 0.5% 0.9% 1.2% Implied HBU Inputs # of Acres Sold Annually 10,000 15,000 Implied HBU Price per Acre $3,014 $3,516 Peer Group Real Estate Prices (2021 – 2022) (4) HBU Premium per Acre $1,005 $1,507 $5,000 $4,723 HBU Contribution to Return $4,500 HBU Sales Revenue $30,135 $52,736 $4,000 $3,719 $3,500 (2) (-) Real Estate Overhead Costs (3,014) (5,274) $3,000 $2,247 Implied Adjusted EBITDA $27,122 $47,463 $2,500 $2,000 (-) Acquire Replacement Timberlands (3) (20,090) (30,135) $1,500 Residual Cash Flow $7,032 $17,328 $1,000 $500 Residual Cash Flow / Total Asset Value 0.4% 0.9% Rayonier Weyerhaeuser Potlatch A well-designed HBU program should be able to generate roughly 0.5% to 1.0% of incremental return relative to underlying timberland returns (depending on the quality of HBU product). Rayonier (2) (1) Based on NCREIF U.S. South Timberland index average value per acre as of Q4 2022. (3) Assumes overhead costs of 10% of sales. (4) Assumes additional timberlands acquired to replace acreage sold as HBU. Represents average Real Estate segment sales price per acre for 2021 - 2022. 33 Investor Presentation | May 2023
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