United Rentals Financial Performance and Market Exposure slide image

United Rentals Financial Performance and Market Exposure

Historical EBITDA and Adjusted EBITDA GAAP Reconciliations ($M) EBITDA represents the sum of net income (loss), loss on discontinued operations, net of tax, provision (benefit) for income taxes, interest expense, subordinated convertible debentures, net, depreciation of rental equipment, and non-rental depreciation and amortization. Adjusted EBITDA represents EBITDA plus the adjusting items (determined at the time of the historic reporting) discussed below. These items are excluded from adjusted EBITDA internally when evaluating our operating performance and for strategic planning and forecasting purposes, and allow investors to make a more meaningful comparison between our core business operating results over different periods of time, as well as with those of other similar companies. The EBITDA and adjusted EBITDA margins represent EBITDA or adjusted EBITDA divided by total revenue. Management believes that EBITDA and adjusted EBITDA, when viewed with the Company's results under GAAP and the accompanying reconciliations, provide useful information about operating performance and period-over-period growth, and provide additional information that is useful for evaluating the operating performance of our core business without regard to potential distortions. Additionally, management believes that EBITDA and adjusted EBITDA help investors gain an understanding of the factors and trends affecting our ongoing cash earnings, from which capital investments are made and debt is serviced. The tables below provide 1) a reconciliation between net income and EBITDA and adjusted EBITDA and 2) a reconciliation between net cash provided by operating activities and EBITDA and adjusted EBITDA. 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Net income (loss) $ (704) $ (62) $ (26) $ 101 $ 75 $ 387 $ 540 $ 585 $ 566 $ 1,346 $ 1,096 Loss on discontinued operations, net of tax 2 4 | Provision (benefit) for income taxes (109) (47) (41) 63 13 218 310 378 343 (298) Interest expense, net 174 226 255 228 512 475 555 567 511 464 380 481 Interest expense-subordinated convertible debentures, net (1) 9 (4) 8 7 4 3 Depreciation of rental equipment 455 417 389 423 699 852 921 976 990 1,124 1,363 Non-rental depreciation and amortization 58 57 60 57 198 246 273 268 255 259 308 EBITDA (117) 589 649 879 1,501 2,181 2,599 2,774 2,665 2,895 3,628 EBITDA Margin (3.6)% 25.0% 29.0% 33.7% 36.5% 44.0% 45.7% 47.7% 46.3% 43.6% 45.1% Merger related costs (2) - 19 111 9 11 (26) - 50 36 Restructuring charge (3) 20 31 34 19 99 12 (1) 6 14 50 31 Charge related to settlement of SEC inquiry (4) 14 Goodwill impairment charge 5) 1,147 Impact of the fair value mark-up of acquired fleet (6) Gain (loss) on sale of software subsidiary (7) Stock compensation expense, net (8) Adjusted EBITDA | | | | ° | | | | │ | | | │ 37 44 35 29 35 82 66 (8) 1 - 6 8 8 12 32 46 74 49 45 15 87 102 $ 1,070 $ 628 $ 691 $ 929 $ 1,772 $ 2,293 $ 2,718 $ 2,832 $ 2,759 $ 3,164 $ 3,863 Adjusted EBITDA Margin 32.8% 26.6% 30.9% 35.6% 43.0% 46.3% 47.8% 48.7% 47.9% 47.6% 48.0% United Rentals® United Rentals, Inc., 100 First Stamford Place, Stamford, CT 06902. © 2018 United Rentals, Inc. All rights reserved. 49
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