Jarden (JAH) 8-K Jarden Reports Record Fourth Quarter and Full Year 2007 Results

Exhibit 99.2

JARDEN CORPORATION

Reconciliation of GAAP to NON GAAP

For the quarter and year ended December 31, 2007 and 2006

	Quarter ended					Year ended
(in millions)	December 31, 2007			December 31, 2006		December 31, 2007		December 31, 2006
Reconciliation of Non-GAAP measure:
Net income (loss)		(11.2	)		35.7		28.1		106.0
Income tax provision		12.5			20.2		38.5		82.0
Interest expense, net		49.0			29.1		149.7		112.6
Loss on early extinguishment of debt		—			—		15.7		—
Depreciation and amortization		31.5			19.4		96.4		66.4
Earnings before interest, taxes, depreciation and amortization (EBITDA)		81.8			104.4		328.4		367.0
Other adjustments:
Purchase accounting adjustment for manufacturer's profit in inventory		46.5			6.5		118.9		10.4
Reorganization and acquisition-related integration costs		20.1			14.3		49.6		36.8
Non-cash stock-based compensation costs		30.8			6.9		64.0		23.0
Inventory write-off		4.0			—		4.0		0.3
Executive separation		—			—		—		1.1
Duplicative administration costs		0.6			1.0		0.6		3.4
As Adjusted EBITDA	$	183.8		$	133.1	$	565.5	$	442.0