Jarden (JAH) 8-K Jarden Reports Record First Quarter 2011 Results

Exhibit 99.2

  Reconciliation of GAAP to NON GAAP For the Quarters ended March 31, 2011 and 2010

	Quarters ended
(in millions)	March 31, 2011		March 31, 2010
Reconciliation of Non-GAAP measure:
Net income (loss)	$	19.0	$	(59.0	)
Income tax provision (benefit)		11.8		(9.9	)
Interest expense, net		45.1		40.2
Loss on early extinguishment of debt		12.8		—
Depreciation and amortization		40.1		30.9
Earnings before interest, taxes, depreciation and amortization (EBITDA)		128.8		2.2
Other adjustments:
Manufacturers’ profit in inventory		5.3		—
Transaction costs		—		21.1
Venezuela hyperinflationary and devaluation charges		—		78.1
As Adjusted EBITDA (Segment earnings)	$	134.1	$	101.4

Organic sales growth is a non-GAAP measure of net sales growth excluding the impacts of foreign exchange and significant acquisitions from year over year comparisons. The Company believes this measure provides investors with a more complete understanding of the underlying sales trends by providing net sales on a consistent basis. Organic sales growth is also one of the measures used by management to analyze operating performance. The following table provides a reconciliation of organic sales growth for the quarter ended March 31, 2011:

	Outdoor Solutions			Consumer Solutions			Branded Consumables			Process Solutions			Elimination			Consolidated
Reconciliation of Non-GAAP measure:
Net sales growth		10.3	%		2.8	%		128.4	%		8.9	%		20.5	%		24.7	%
Foreign exchange impacts		(1.3	%)		(0.9	%)		(0.4	%)		(0.1	%)		—	%		(1.0	%)
Less: Acquisitions		(3.2	%)		—	%		(132.3	%)		—	%		—	%		(20.4	%)
Organic sales growth		5.8	%		1.9	%		(4.3	%)		8.8	%		20.5	%		3.3	%