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Investor Presentaiton

Adjusted ACG EBITDA reconciliation ($'s in Millions) (unaudited) For the Trailing Twelve Months Ended August 31, 2018: Revenues Net Income $152.0 (1.8) Add: Interest expense 16.6 Provision (benefit) for income taxes (3.9) Depreciation, depletion, and 15.4 amortization expense $26.3 EBITDA Add: Other Adjustments Adjusted EBITDA Adjusted EBITDA Margin 5.7 $32.0 21.1% "Adjusted ACG EBITDA" is defined as ACG's net income plus interest expense, income taxes, depreciation and amortization, and other one-time or non- recurring expenses, including management fees, debt refinancing fees, and non-recurring professional fees. Adjusted ACG EBITDA is not a calculation based on generally accepted accounting principles. The amounts included in the Adjusted ACG EBITDA calculation, however, are derived from amounts included in the historical statements of operations data. In addition, Adjusted EBITDA should not be considered as an alternative to net income or operating income as an indicator of ACG's operating performance, or as an alternative to operating cash flows as a measure of liquidity. We believe Adjusted ACG EBITDA assists investors in comparing a company's performance on a consistent basis without regard to depreciation and amortization and other expenses, which can vary significantly depending upon many factors. 28 / Moving Infrastructure Forward - Investor Presentation, November 2019 ARCOSA
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