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Investor Presentaiton

ADJUSTED NET INCOME AND ADJUSTED EARNINGS PER DILUTED SHARE RECONCILIATION ($ in millions, except per share data) As reported (1) Restructuring and other items Non-cash pension risk transfer expense 1) 30 2) Full Year FY16 Consolidated Results Pre-Tax Tax Net of Tax EPS $ 244.6 (89.8) 154.8 $ 0.59 366.4 (116.0) 250.4 0.97 370.7 (140.9) 229.8 0.89 Losses at closed plants and transition costs 23.3 (6.6) 16.7 0.07 Inventory stepped-up in purchase accounting, net of LIFO 8.1 (2.5) 5.6 0.02 Land and Development operating results including impairment (5.6) 2.2 (3.4) (0.01) Gain on extinguishment of debt (2.7) 0.8 (1.9) (0.01) Gain on investment in Grupo Gondi(2) Other Adjustments/Adjusted Results (12.1) 10.6 (1.5) (0.01) 1.8 (0.6) 1.2 0.01 EA $ 994.5 $ (342.8) 651.7 2.52 Noncontrolling interests (2.1) Adjusted Net Income $ 649.6 The as reported results for Pre-Tax, Tax, Net of Tax and EPS are equivalent to the line items "Income from continuing operations before income taxes", "Income tax expense", "Income from continuing operations" and "Diluted earnings per share from continuing operations", respectively, as reported on the statements of operations. Impacted by non-deductible goodwill WestRock
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