Attached files
| file | filename |
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| EX-99.1 - EX-99.1 - JARDEN CORP | d683389dex991.htm |
| 8-K - FORM 8-K - JARDEN CORP | d683389d8k.htm |
Exhibit 99.2
JARDEN CORPORATION
RECONCILIATION OF GAAP TO NON-GAAP
For the Quarters and Years ended December 31, 2013 and 2012
| For the Quarters ended December 31, | ||||||||||||
| 2013 | 2012 | Inc/(Dec) | ||||||||||
| GROSS MARGIN (%) |
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| Gross margin as reported |
28.6 | % | 27.9 | % | 0.7 | % | ||||||
| Fair market value adjustment to inventory |
3.5 | % | — | % | 3.5 | % | ||||||
| Accelerated depreciation |
0.1 | % | 0.2 | % | (0.1 | )% | ||||||
| International manufacturing rationalization |
0.8 | % | — | % | 0.8 | % | ||||||
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| Adjusted gross margin |
33.0 | % | 28.1 | % | 4.9 | % | ||||||
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| For the Years ended December 31, | ||||||||||||
| 2013 | 2012 | Inc/(Dec) | ||||||||||
| GROSS MARGIN (%) |
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| Gross margin as reported |
28.7 | % | 28.7 | % | — | |||||||
| Fair market value adjustment to inventory |
1.2 | % | 0.1 | % | 1.1 | % | ||||||
| Accelerated depreciation |
0.1 | % | 0.2 | % | (0.1 | )% | ||||||
| International manufacturing rationalization |
0.3 | % | — | % | 0.3 | % | ||||||
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| Adjusted gross margin |
30.3 | % | 29.0 | % | 1.3 | % | ||||||
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| For the Quarters ended December 31, | ||||||||||||
| 2013 | 2012 | Inc/(Dec) | ||||||||||
| Adjusted SG&A Margin (%) |
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| SG & A margin as reported |
21.4 | % | 19.8 | % | 1.6 | % | ||||||
| Amortization of acquired intangibles |
(0.3 | )% | (0.3 | )% | — | |||||||
| Cumulative adjustment to stock compensation |
(1.7 | )% | (1.8 | )% | 0.1 | % | ||||||
| Acquisition and integration costs, net |
0.3 | % | (0.3 | )% | 0.6 | % | ||||||
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| Adjusted SG&A Margin (%) |
19.7 | % | 17.4 | % | 2.3 | % | ||||||
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| For the Years ended December 31, | ||||||||||||
| 2013 | 2012 | Inc/(Dec) | ||||||||||
| Adjusted SG&A Margin (%) |
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| SG & A margin as reported |
20.7 | % | 19.7 | % | 1.0 | % | ||||||
| Amortization of acquired intangibles |
(0.3 | )% | (0.3 | )% | — | |||||||
| Cumulative adjustment to stock compensation |
(0.6 | )% | (0.5 | )% | (0.1 | )% | ||||||
| Venezuela devaluation and other charges |
(0.4 | )% | — | % | (0.4 | )% | ||||||
| Acquisition and integration costs, net |
— | % | (0.2 | )% | 0.2 | % | ||||||
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| Adjusted SG&A Margin (%) |
19.4 | % | 18.7 | % | 0.7 | % | ||||||
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