Exhibit 99.2

Reconciliation of Net Income of NN, Inc. and Precision Engineered Products Holdings, Inc. to Certain Non-GAAP Financial Measures

Securities and Exchange Commission (“SEC”) rules regulate the use of “non-GAAP financial measures,” such as EBITDA, Adjusted EBITDA and Pro Forma Adjusted EBITDA, After Cost Savings, which are derived on the basis of methodology other than in accordance with accounting principles generally accepted in the U.S. (“GAAP”). As used in this Exhibit 99.2, references to “NN”, “us”, “our”, and “we” refer to NN, Inc. and its subsidiaries, unless otherwise indicated, and references to “PEP” refer to Precision Engineered Products Holdings, Inc.

A non-GAAP financial measure is generally defined by the SEC as one that purports to measure historical or future financial performance, financial position or cash flows but excludes or includes amounts that could not be so adjusted in the most comparable GAAP measure. The following non-GAAP financial measures are used in Exhibit 99.1, which accompanies the Current Report on Form 8-K to which this Exhibit 99.2 is attached.

We define EBITDA as net income before interest expense and interest income, income taxes, and depreciation and amortization. We define Adjusted EBITDA as net income before interest expense and interest income, income taxes, and depreciation and amortization plus acquisition and integration costs, non-cash stock compensation, restructuring and impairment charges, foreign exchange losses on intercompany loans, full year effect of 2014 and 2015 acquisitions and management fee paid to PEP’s sponsors.

We define Pro Forma Adjusted EBITDA, After Cost Savings as our Adjusted EBITDA, as further adjusted to add anticipated cost savings attributable to our acquisition of all of the outstanding capital stock of PEP (the “Acquisition”) and our prior acquisitions, net of costs incurred in connection therewith. Pro Forma Adjusted EBITDA, After Cost Savings gives effect to the anticipated synergies outlined below as if they had occurred on July 1, 2014. No assurance can be given that such synergies will be achieved in the time-frames we currently expect, or at all. In addition, Pro Forma Adjusted EBITDA, After Cost Savings reflects the anticipated costs to achieve such cost savings.

The operational and other cost savings described below reflect forward looking statements based on management estimates. There are a variety of factors that impact our operational performance and the assumptions underlying management’s estimates that are difficult to predict and subject to change, such as economic conditions, regulatory changes, industry conditions and other factors. The anticipated cost savings and additional operating profits are based on certain assumptions and our current estimates, but they involve risks, uncertainties, projections and other factors that may cause actual results, performance or achievements to be materially different from any future results, performance or achievements expressed or implied. Any of the assumptions relating to our anticipated operational and other improvements could be inaccurate and, therefore, there can be no assurance that the anticipated cost savings will prove to be accurate. Any cost savings that we realize may differ materially from our estimates.

We use these measures of performance in conjunction with other measures to evaluate our business and make decisions about allocating resources in our business. EBITDA, Adjusted EBITDA and Pro Forma Adjusted EBITDA, After Cost Savings should not be considered as an alternative measure of our operating performance.

Our measurements of EBITDA, Adjusted EBITDA and Pro Forma Adjusted EBITDA, After Cost Savings may not be comparable to similarly titled measures of other companies. We have included information concerning EBITDA, Adjusted EBITDA and Pro Forma Adjusted EBITDA, After Cost Savings because we believe such items provides a more effective and comparable measure of performance and a clearer view of underlying trends, and also facilitates our evaluation of our ability to service debt. We believe these measures also are frequently used by securities analysts, investors and other interested parties in the evaluation of debt issuers, many of which present EBITDA, Adjusted EBITDA and Pro Forma Adjusted EBITDA, After Cost Savings when reporting their results. Our presentation of EBITDA, Adjusted EBITDA and Pro Forma Adjusted EBITDA, After Cost Savings should not be construed as an inference that our future results will be unaffected by unusual or non-recurring items.

EBITDA, Adjusted EBITDA and Pro Forma Adjusted EBITDA, After Cost Savings have limitations as analytical tools, and you should not consider them in isolation or as substitutes for analysis of our operating results or cash flows as reported under GAAP. Some of these limitations are:

Because of these limitations, EBITDA, Adjusted EBITDA and Pro Forma Adjusted EBITDA, After Cost Savings should not be considered as measures of discretionary cash available to us to invest in the growth of our business. We compensate for these limitations by relying primarily on our GAAP results and using EBITDA, Adjusted EBITDA and Pro Forma Adjusted EBITDA, After Cost Savings only for supplemental purposes.

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NN, Inc. (“NN”)

Precision Engineered Products Holdings, Inc. (“PEP”)

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Pro Forma Adjusted EBITDA, After Cost Savings

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