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Investor Presentation

Reconciliation of Operating Income (Loss) to Adjusted EBITDA by Segment Pacific New ($ in millions) 2016 Southern Northwest Zealand Timber Timber Timber Timber Funds Real Estate Corporate Trading and Other Total Operating income (loss) $43.1 ($4.0) $33.0 Depreciation, depletion & amortization 49.8 25.2 23.4 Non-cash cost of land and improved development Costs related to shareholder litigation (1) Gain on foreign currency derivatives (1) Large Dispositions (1) Adjusted EBITDA (1) $202.4 $2.0 ($20.8) $255.8 16.3 0.4 115.1 11.7 11.7 2.2 2.2 (1.2) (1.2) (143.9) (143.9) $92.9 $21.2 $56.5 $86.6 $2.0 ($19.4) $239.7 2015 Operating income $46.7 $6.9 $1.6 $45.5 $1.2 ($24.1) $77.8 Depreciation, depletion & amortization 54.3 14.8 25.5 18.7 0.4 113.7 Non-cash cost of land and improved development 12.5 12.5 Costs related to shareholder litigation (1) 4.1 4.1 Adjusted EBITDA (1) $101.0 $21.7 $27.1 $76.7 $1.2 ($19.6) $208.1 2014 Operating income $45.7 $29.5 $8.7 $48.3 $1.7 ($35.6) $98.3 Depreciation, depletion & amortization 52.2 21.3 32.2 13.4 0.9 120.0 Non-cash cost of land and improved development 13.2 13.2 Large Dispositions (1) (21.4) (21.4) Internal review and restatement costs Adjusted EBITDA (1) (1) Non-GAAP measure or pro forma item. $97.9 $50.8 $40.9 $53.5 $1.7 3.4 ($31.3) 3.4 $213.5 Rayonier Investor Presentation | March 2023 29 29
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