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Investor Presentation

Reconciliation of Operating Income (Loss) to Adjusted EBITDA by Segment ($ in millions) 2022 Operating income Depreciation, depletion & amortization Non-cash cost of land and improved development Gain associated with the multi-family apartment sale attributable to NCI (1) Timber write-offs resulting from a casualty event (1) Large Dispositions (1) $96.6 60.3 $15.2 $30.6 48.0 23.9 Pacific New Southern Northwest Zealand Timber Timber Timber Timber Funds Real Estate Corporate Trading and Other Total $58.5 $0.4 13.9 ($35.5) 1.3 $165.8 147.3 28.4 28.4 (11.5) (11.5) 0.7 0.7 (16.6) (16.6) $156.9 $63.9 $54.5 $72.7 $0.4 ($34.2) $314.2 Adjusted EBITDA (1) 2021 Operating income Depreciation, depletion & amortization $66.1 $6.8 $51.5 $63.3 $112.5 $0.1 ($30.6) $269.8 54.1 50.5 27.0 2.4 7.9 1.2 143.2 Non-cash cost of land and improved development 25.0 25.0 Operating income attributable to NCI in Timber Funds (45.6) (45.6) Gain on investment in Timber Funds (1) Fund II Timberland Dispositions attributable to Rayonier (1) Large Dispositions (1) (7.5) (10.3) (7.5) (10.3) - Adjusted EBITDA (1) $120.2 $57.3 $78.5 $2.3 (44.8) $100.7 (44.8) $0.1 ($29.4) $329.8 2020 Operating income (loss) Depreciation, depletion & amortization Non-cash cost of land and improved development Operating loss attributable to NCI in Timber Funds Timber write-offs resulting from casualty events attributable to Rayonier (1) 6.0 11.6 1.8 Costs related to the merger with Pope Resources (1) Large Dispositions (1) Adjusted EBITDA (1) $41.3 61.8 ($10.0) 47.1 $30.0 25.0 ($13.2) $72.0 ($0.5) ($45.2) $74.4 1.6 17.7 1.4 154.7 - 30.4 30.4 11.6 7.9 17.2 17.2 - (28.7) (28.7) $109.1 $37.1 $55.0 $1.8 $91.4 ($0.5) ($26.6) $267.4 Rayonier (1) Non-GAAP measure or pro forma item. Investor Presentation | March 2023 27
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