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Investor Presentaiton

($ in millions, except per share data) Full Year FY21 Consolidated Results Pre-Tax Tax Net of Tax EPS ADJUSTED NET INCOME AND ADJUSTED EARNINGS PER DILUTED SHARE RECONCILIATION As reported (1) Restructuring and other items $ 1,085.9 $ (243.4) $ 842.5 $ 3.13 31.5 (7.7) 23.8 0.09 COVID-19 employee payments 22.0 (5.4) 16.6 0.06 Grupo Gondi option 22.5 (6.7) 15.8 0.06 Ransomware recovery costs, net of insurance proceeds 18.9 (4.7) 14.2 0.05 Accelerated compensation - former CEO 11.7 11.7 0.04 Loss on extinguishment of debt 9.7 (2.4) 7.3 0.03 Losses at closed plants, transition and start-up costs 3.0 (0.6) 2.4 0.01 Accelerated depreciation on major capital projects and 0.7 (0.2) 0.5 95 certain plant closures Gain on sale of investment (16.0) 2.4 (13.6) (0.05) Gain on sale of saw mill (16.5) 8.3 (8.2) (0.03) Gain on sale of certain closed facilities (0.9) 0.2 (0.7) Brazil indirect tax claim (0.9) 0.3 (0.6) MEPP liability adjustment due to interest rates (0.4) 0.1 (0.3) Adjustments/Adjusted Results $ 1,171.2 $ (259.8) 911.4 $ 3.39 Noncontrolling interests (4.2) Adjusted Net Income $ 907.2 29 29 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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