Jarden (JAH) 8-K Results of Operations and Financial Condition

Exhibit 99.2

JARDEN CORPORATION

RECONCILIATION OF GAAP TO NON-GAAP

For the Quarters and Years ended December 31, 2013 and 2012

	For the Quarters ended December 31,
	2013			2012			Inc/(Dec)
GROSS MARGIN (%)
Gross margin as reported		28.6	%		27.9	%		0.7	%
Fair market value adjustment to inventory		3.5	%		—	%		3.5	%
Accelerated depreciation		0.1	%		0.2	%		(0.1	)%
International manufacturing rationalization		0.8	%		—	%		0.8	%
Adjusted gross margin		33.0	%		28.1	%		4.9	%
	For the Years ended December 31,
	2013			2012			Inc/(Dec)
GROSS MARGIN (%)
Gross margin as reported		28.7	%		28.7	%		—
Fair market value adjustment to inventory		1.2	%		0.1	%		1.1	%
Accelerated depreciation		0.1	%		0.2	%		(0.1	)%
International manufacturing rationalization		0.3	%		—	%		0.3	%
Adjusted gross margin		30.3	%		29.0	%		1.3	%
	For the Quarters ended December 31,
	2013			2012			Inc/(Dec)
Adjusted SG&A Margin (%)
SG & A margin as reported		21.4	%		19.8	%		1.6	%
Amortization of acquired intangibles		(0.3	)%		(0.3	)%		—
Cumulative adjustment to stock compensation		(1.7	)%		(1.8	)%		0.1	%
Acquisition and integration costs, net		0.3	%		(0.3	)%		0.6	%
Adjusted SG&A Margin (%)		19.7	%		17.4	%		2.3	%
	For the Years ended December 31,
	2013			2012			Inc/(Dec)
Adjusted SG&A Margin (%)
SG & A margin as reported		20.7	%		19.7	%		1.0	%
Amortization of acquired intangibles		(0.3	)%		(0.3	)%		—
Cumulative adjustment to stock compensation		(0.6	)%		(0.5	)%		(0.1	)%
Venezuela devaluation and other charges		(0.4	)%		—	%		(0.4	)%
Acquisition and integration costs, net		—	%		(0.2	)%		0.2	%
Adjusted SG&A Margin (%)		19.4	%		18.7	%		0.7	%

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