Rayonier - Best-in-Class, Pure-Play Timber REIT slide image

Rayonier - Best-in-Class, Pure-Play Timber REIT

Reconciliation of Pro Forma Sales and Operating Income (Loss) to Adjusted EBITDA by Segment ($ in millions) 2016 Pacific Southern Timber Northwest New Zealand Timber Timber Real Estate Trading Corporate and Other Total Sales $132.9 $75.2 $172.5 Large Dispositions (1) $299.4 (207.3) $108.3 $788.3 (207.3) (1) Pro Forma Sales $132.9 $75.2 $172.5 $92.1 $108.3 $581.0 Operating Income $43.1 ($4.0) $33.1 $202.4 $2.0 ($20.8) $255.8 Depreciation, depletion & amortization Non-cash cost of land and real estate sold 49.8 25.2 23.4 16.3 0.4 115.1 1.8 9.9 11.7 Costs related to shareholder litigation (1) 2.2 2.2 Large Dispositions Gain on foreign currency derivatives (1) (1.2) (1.2) (143.9) (143.9) Adjusted EBITDA EBITDA Margin (1) $92.9 $21.2 $58.3 $84.7 $2.0 ($19.4) $239.7 (2) 70% 28% 34% 92% 2% 41% 2015 Sales Large Dispositions $139.1 $76.5 $161.6 $86.5 $81.2 $544.9 Pro Forma Sales (1) $139.1 $76.5 $161.6 $86.5 $81.2 $544.9 Operating Income $46.7 $6.9 $2.8 $44.3 $1.2 ($24.1) $77.8 Non-operating expense (0.1) (0.1) Depreciation, depletion & amortization 54.3 14.8 29.7 14.5 0.4 113.7 Non-cash cost of land and real estate sold 0.5 12.0 12.5 Costs related to shareholder litigation (1) 4.1 4.1 Adjusted EBITDA (1) $101.0 $21.7 $33.0 $70.8 $1.2 ($19.7) $208.0 EBITDA Margin (2) 73% 28% 20% 82% 1% 38% (1) Non-GAAP measure or pro forma item (see Appendix for definitions and reconciliations). (2) EBITDA Margin is calculated as Adjusted EBITDA divided by Pro Forma Sales. Rayonier Investor Relations | August 2017 53
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