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Investor Presentaiton

28 ($ in millions, except per share data) Q1 FY21 Consolidated Results ADJUSTED NET INCOME AND ADJUSTED EARNINGS PER DILUTED SHARE RECONCILIATION As reported (1) COVID-19 relief payments Restructuring and other items Pre-Tax Tax Net of Tax EPS $ 202.8 (50.3) 152.5 $ 0.57 22.0 (5.4) 16.6 0.06 7.7 (1.9) 5.8 0.02 Loss on extinguishment of debt 1.1 (0.3) 0.8 0.01 Losses at closed plants, transition and start-up costs 0.4 (0.1) 0.3 Accelerated depreciation on major capital projects and certain plant closures 0.2 0.2 Gain on sale of investment (14.7) 2.1 (12.6) (0.05) Gain on sale of certain closed facilities (0.9) 0.2 (0.7) Brazil indirect tax (0.9) 0.3 (0.6) Adjustments/Adjusted Results 217.7 (55.4) $ 162.3 0.61 Noncontrolling interests (0.5) Adjusted Net Income 161.8 1) The as reported results for Pre-Tax, Tax, Net of Tax and EPS are equivalent to the line items "Income before income taxes", "Income tax expense", "Consolidated net income" and "Earnings per diluted share", respectively, as reported on the statements of income. WestRock
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