Jarden (JAH) 8-K Jarden Reports 2006 First Quarter Results

Exhibit 99.2

	Three month period ended
	March 31, 2006		March 31, 2005
Reconciliation of non-GAAP measure:
(in millions)
Net income	$	5.7	$	—
Income tax provision		3.2		—
Interest expense, net		25.6		15.0
Depreciation and amortization		15.8		12.1
Earnings before interest, taxes, depreciation and amortization (EBITDA)		50.3		27.1
Other adjustments:
Purchase accounting adjustment for manufacturer’s profit in inventory		—		16.4
Reorganization and acquisition- related integration costs		9.4		2.9
Loss on early extinguishment of debt		—		6.1
Non-cash compensation costs		5.4		—
Inventory write-offs		0.3		—
Duplicative administrative costs		0.9		—
As Adjusted EBITDA	$	66.3	$	52.5