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Investor Presentaiton

Reconciliation Between Adjusted and Reported GAAP Financials Year to Date 2019 EBITDA For the Twelve Months Ended December 31, 2019 Segments ($ in 000) Performance Materials Technical Nonwovens Thermal Acoustical Solutions Total Corporate Office Consolidated Lydall Net loss Employee benefit plans settlement expenses Interest expense Income tax benefit $ (70,513) 25,247 14,262 (6,416) Other income, net (1,257) Income from equity method investment Operating income (loss) (148) Depreciation and amortization $ (59,804) $ 25,118 22,895 12,702 $ 23,590 $ (13,319) 10,168 47,988 Employee benefit plans settlement expenses Other income, net Income from equity method investment SA (25,506) $ (38,825) 635 48,623 25,247 25,247 (1,257) (1,257) (148) EBITDA % of net sales (34,686) $ 35,745 33,758 $ (148) 34,817 (148) $ (48,861) $ (14,044) (14.1)% 14.0% 9.3 % 4.0 % (1.7)% Strategic initiatives expenses $ $ $ 1,456 $ 1,456 TNW restructuring expenses 767 Impairment of goodwill and long-lived assets 64,206 CEO transition expenses Reduction-in-force severance expenses 295 ཚི། |ལྔ 767 64,206 767 64,206 2,259 2,259 253 1,386 1,934 9 1,943 Employee benefit plans settlement expenses 25,247 25,247 Gain on sale from a divestiture EBITDA, adjusted 29,815 % of net sales 12.1 % 36,765 14.4 % 35,144 $ 101,724 $ (1,459) (21,349) $ (1,459) 80,375 9.7% 11.8 % 9.6% Lydall EBITDA is reported for Consolidated Lydall data and defined as Net Income before interest, taxes, depreciation, and amortization Segment EBITDA is reported for each operating segment (Performance Materials, Technical Nonwovens, and Thermal Acoustical Solutions) and is defined as Operating Income net of depreciation and amortization expenses, plus income/loss from equity method investments USE OR DISCLOSURE OF INFORMATION CONTAINED ON THIS SHEET IS SUBJECT TO THE RESTRICTIONS ON THE TITLE SLIDE 25
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