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Bank of America Investment Banking Pitch Book

Project PIONEER Value Perspectives 3 2014 Adj. EBITDA as of Apr-14 Less: Underperformance Revised Adj. EBITDA QoE Adjustments: Public Company Klondyke / PVP Other PELLC Total QoE Adjustments 2014E CSC EBITDA 6/30/14E Net Debt Forecast as of Apr-14 Free Cash Flow Underperformance 6/30/14E Net Debt Forecast as of Jun-14 Plus: Debt-like Items Current Estimated Total Net Debt TEV (¹) '14E Adj. EBITDA ¹14E Adj. EBITDA - Norm. Capex ($35mm) TEV / EBITDA TEV/ (EBITDA. - Capex) Court Square Perspective 583.1 (5.3) $77.8 ($1.1) (3.0) (0.8) ($4.8) $73.0 $191.2 5.9 $197.1 10.3 $207.4 CSC Revised ($11.00) $573 73.0 3.8.0 7.8x 15.1x Management Perspective LOX For more investment banking materials, visit www.10xebitda.com Source: Pioneer Management and Court Square presentation dated July 2, 2014. Note: Dollars in milions, except par share figures. Nat Debt as of 6/30/14E. Includes $3.8mm bonus payments accelerated to be paid at change of control. 503.1 (3.5) $79.6 $79.6 $191.2 5.0 $196.2 $196.2 CSC Revised ($11.00) $561 79.6 7.0x 12.6x Per April Executive Presentation to Court Square $79.6 is based on April and May actuals and latest June management flash as of July 5 Comments For the calculation of Adj. EBITDA, Management reduced audit/internal controls costs by 50% or *$900K for internal audit costs These costs are associated with the CA job losses and are viewed as one-time/non-recurring No details on this adjustment Per April Executive Presentation to Court Square At Original CSC LOI ($12.85) $196.2 is latest Management estimate as of 7/3/14 Appears to include adjustment for RSI deferred compensation liability, which is disclosed in the Pioneer 2013 Form 10-K and which is partially contained in the cash flow projections and for a perceived multi-employer union pension underfunding obligation, which Management believes is unlikely to be triggered. $619 Bank of America Merrill Lynch 83.1 48.1 7.4x 12.9x
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