Matson Results Presentation Deck slide image

Matson Results Presentation Deck

19 Appendix -Non-GAAP Measures Matson reports financial results in accordance with U.S. generally accepted accounting principles ("GAAP"). The Company also considers other non-GAAP measures to evaluate performance, make day-to-day operating decisions, help investors understand our ability to incur and service debt and to make capital expenditures, and to understand period-over-period operating results separate and apart from items that may, or could, have a disproportional positive or negative impact on results in any particular period. These non-GAAP measures include, but are not limited to, Earnings Before Interest, Income Taxes, Depreciation and Amortization ("EBITDA"). EBITDA RECONCILIATION (In millions) Net Income Add: Income taxes Add: Add: Depreciation and amortization Add: Dry-dock amortization EBITDA (1) Interest expense (In millions) Net Income Add: Income taxes Add: Interest expense Add: Add: Dry-dock amortization EBITDA (1) Depreciation and amortization Second Quarter 2022 Earnings Conference Call 2022 380.7 $ 109.7 4.5 34.9 6.2 $ 536.0 S $ Three Months Ended June 30, 2021 162.5 47.4 5.5 32.9 6.0 254.3 $ $ 2022 719.9 200.3 9.3 70.0 12.9 1,012.4 Change $ 218.2 62.3 (1.0) 2.0 0.2 281.7 $ $ Six Months Ended June 30, 2021 249.7 $ 74.5 12.8 65.2 12.6 414.8 $ Last Twelve Months $ 1,397.6 369.7 19.1 136.9 24.6 $ 1,947.9 Change 470.2 125.8 (3.5) 4.8 0.3 597.6 (1) EBITDA is defined as the sum of net income plus income taxes, interest expense and depreciation and amortization (including deferred dry-docking amortization). EBITDA should not be considered as an alternative to net income (as determined in accordance with GAAP), as an indicator of our operating performance, or to cash flows from operating activities (as determined in accordance with GAAP) as a measure of liquidity. Our calculation of EBITDA may not be comparable to EBITDA as calculated by other companies, nor is this calculation identical to the EBITDA used by our lenders to determine financial covenant compliance. Matson.
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