Walter Energy 8-K Walter Energy Announces First Quarter 2013 Results

Exhibit 99.2

WALTER ENERGY, INC. AND SUBSIDIAIRES QUARTERLY SUPPLEMENTAL FNANCIAL DATA FOR 2012 (Ton information in 000’s metric tons and dollars in USD) Unaudited

	3 Months Ended March 31, 2012						3 Months Ended June 30, 2012						3 Months Ended September 30, 2012						3 Months Ended December 31, 2012
	U.S. Operations		Canadian and U.K. Operations (3)		Total		U.S. Operations		Canadian and U.K. Operations (3)		Total		U.S. Operations		Canadian and U.K. Operations		Total		U.S. Operations		Canadian and U.K. Operations		Total
Total Metallurgical
Sales Metric Tons	1,535		832		2,367		1,784		1,058		2,842		1,880		743		2,623		1,506		1,040		2,546
Production Metric Tons	1,969		1,025		2,994		1,724		976		2,700		1,721		1,604		3,325		1,542		924		2,466
Average Net Selling Price	$	221.22	$	211.92	$	217.95	$	194.10	$	191.99	$	193.31	$	196.41	$	178.49	$	191.34	$	153.64	$	141.07	$	148.51
Average Cash Cost of Sales per Ton (1)(2)	$	110.33	$	183.49	$	136.04	$	107.19	$	182.34	$	135.17	$	118.91	$	165.98	$	132.24	$	118.05	$	160.50	$	135.39
Average Cash Cost of Production per Ton (1)	$	71.68	$	124.59	$	89.79	$	73.55	$	153.01	$	102.28	$	85.45	$	94.08	$	89.61	$	86.62	$	107.84	$	94.57
Low Vol Hard Coking
Sales Metric Tons	1,011		—		1,011		1,097		—		1,097		939		47		986		828		4		832
Production Metric Tons	1,157		9		1,166		1,152		66		1,218		1,015		90		1,105		998		50		1,048
Average Net Selling Price	$	235.14	$	—	$	235.14	$	207.88	$	—	$	207.88	$	213.80	$	243.30	$	215.14	$	162.39	$	210.40	$	162.63
Average Cash Cost of Sales per Ton (1)(2)	$	106.13	$	—	$	106.13	$	98.28	$	—	$	98.28	$	101.84	$	329.41	$	112.18	$	98.86	not meaningful		$	111.30
Average Cash Cost of Production per Ton (1)	$	60.85	$	280.91	$	62.52	$	61.63	$	209.35	$	69.67	$	68.56	$	170.50	$	76.86	$	70.21	$	146.93	$	73.89
Mid Vol Hard Coking
Sales Metric Tons	286		322		608		396		506		902		678		256		934		467		528		995
Production Metric Tons	565		405		970		331		470		801		473		551		1,024		358		398		756
Average Net Selling Price	$	223.12	$	250.02	$	237.27	$	200.18	$	223.06	$	212.90	$	191.99	$	197.79	$	193.58	$	143.43	$	153.28	$	148.65
Average Cash Cost of Sales per Ton (1)(2)	$	137.92	$	145.09	$	141.69	$	146.28	$	143.98	$	145.00	$	135.74	$	107.27	$	127.94	$	143.22	$	120.10	$	130.97
Average Cash Cost of Production per Ton (1)	$	79.61	$	104.98	$	90.20	$	105.38	$	80.42	$	90.74	$	113.60	$	78.59	$	94.74	$	122.47	$	82.99	$	101.70
High Vol Hard Coking
Sales Metric Tons	238		—		238		291		—		291		263		—		263		211		—		211
Production Metric Tons	247		—		247		241		—		241		233		—		233		186		—		186
Average Net Selling Price	$	149.52	$	—	$	149.52	$	138.64	$	—	$	138.64	$	138.28	$	—	$	138.28	$	130.67	$	—	$	130.67
Average Cash Cost of Sales per Ton (1)(2)	$	121.45	$	—	$	121.45	$	119.88	$	—	$	119.88	$	135.02	$	—	$	135.02	$	139.10	$	—	$	139.10
Average Cash Cost of Production per Ton (1)	$	104.30	$	—	$	104.30	$	86.80	$	—	$	86.80	$	101.93	$	—	$	101.93	$	105.48	$	—	$	105.48
Low Vol PCI
Sales Metric Tons	—		510		510		—		552		552		—		440		440		—		508		508
Production Metric Tons	—		611		611		—		440		440		—		963		963		—		476		476
Average Net Selling Price	$	—	$	187.91	$	187.91	$	—	$	163.51	$	163.51	$	—	$	160.37	$	160.37	$	—	$	127.83	$	127.83
Average Cash Cost of Sales per Ton (1)(2)	$	—	$	207.70	$	207.70	$	—	$	217.50	$	217.50	$	—	$	182.76	$	182.76	$	—	$	181.38	$	181.38
Average Cash Cost of Production per Ton (1)	$	—	$	135.31	$	135.31	$	—	$	221.91	$	221.91	$	—	$	95.81	$	95.81	$	—	$	124.50	$	124.50
Thermal
Sales Metric Tons	782		25		807		871		20		891		927		10		937		655		9		664
Production Metric Tons	816		30		846		908		17		925		805		9		814		552		7		559
Average Net Selling Price	$	71.27	$	120.96	$	72.78	$	68.11	$	126.61	$	69.40	$	67.00	$	117.55	$	67.51	$	64.33	$	124.44	$	65.14
Average Cash Cost of Sales per Ton (1)(2)	$	78.87	$	111.86	$	79.87	$	65.39	$	103.40	$	66.23	$	55.27	$	131.48	$	56.05	$	55.83	$	70.31	$	56.03
Average Cash Cost of Production per Ton (1)	$	60.74	$	—	$	58.59	$	55.35	$	—	$	54.34	$	57.21	$	—	$	56.60	$	64.99	$	—	$	64.17

(1)  Average Cash Cost of Sales per Ton is based on reported Cost of Sales and includes items such as freight, royalties, manpower, fuel and other similar production and sales cost items but excludes depreciation, depletion and post retirement benefits. Average Cash Cost of Production  per Ton is based on period costs of mining and includes items such as manpower, fuel and other similar production items but excludes depreciation, depletion and post retirement benefits. Average Cash Cost per Ton are non-GAAP financial measures which are not calculated in conformity with U.S. Generally Accepted Accounting Principles (GAAP) and should be considered supplemental to, and not as a substitute or superior to financial measures calculated in conformity with GAAP. We believe Average Cash Cost  per Ton are useful measures of performance  and we believe it aids some investors and analysts in comparing us against other companies to help analyze our current and future potential performance. Average Cash Costof Sales per Ton may not be comparable to similarly titled measures used by other companies.

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(2)  Reconciliation of Cash Costs of Sales per Ton to Cost of Sales as disclosed (in thousands USD):

	Quarter Ended March 31, 2012 Actual		Quarter Ended June 30, 2012 Actual		Quarter Ended Sept. 30, 2012 Actual		Quarter Ended December 31, 2012 Actual
Cash Costs of Sales as calculated from above (sales tons times average cash cost per ton)	$	386,462	$	443,164	$	399,384	$	381,907
Cash Costs of other products	45,072		42,920		49,381		48,701
Total Cost of Sales	$	431,534	$	486,084	$	448,765	$	430,608

(3)  During the third quarter of 2012, in our Canadian and U.K. operations certain metrics around tons included in production were realigned to align with how we account for production in the U.S. operations.  Historically, the Canadian and U.K. operations were not recording tons produced until they were deemed finished goods.  We revised this methodology to include all tons mined, no matter if in process or finished, as produced based on a clean coal tonnage equivalent.  Our Form 8-K filed on November 5, 2012, includes a reconciliation of production statistics previously presented as compared with the realigned methodology from the Western Coal acquisition date of April 1, 2011 through June 30, 2012.

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