Jarden (JAH) 8-K Jarden Reports Third Quarter 2007 Results

Exhibit 99.2

JARDEN CORPORATION

Reconciliation of GAAP to NON GAAP

For the three and nine months ended September 30, 2007 and 2006

	Three months ended				Nine months ended
(in millions)	September 30, 2007		September 30, 2006		September 30, 2007		September 30, 2006
Reconciliation of Non-GAAP measure:
Net income		21.2		51.3		39.3		70.3
Income tax provision		13.4		20.8		26.0		61.8
Interest expense, net		43.0		29.6		100.7		83.5
Loss on early extinguishment of debt		—		—		15.7		—
Depreciation and amortization		26.0		16.1		64.9		47.0
Earnings before interest, taxes, depreciation and amortization (EBITDA)		103.6		117.8		246.6		262.6
Other adjustments:
Purchase accounting adjustment for manufacturer’s profit in inventory		45.3		3.9		72.4		3.9
Reorganization and acquisition- related integration costs, net		11.0		7.5		29.5		22.5
Non-cash stock-based compensation costs		16.1		6.4		33.2		16.1
Inventory write-offs		—		—		—		0.3
Executive separation		—		1.1		—		1.1
Duplicative administrative costs		—		0.6		—		2.4
As Adjusted EBITDA	$	176.0	$	137.3	$	381.7	$	308.9