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 | % | ||||||
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Adjusted gross margin | 33.0 | % | 28.1 | % | 4.9 | % | ||||||
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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 | % | ||||||
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Adjusted gross margin | 30.3 | % | 29.0 | % | 1.3 | % | ||||||
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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 | % | ||||||
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Adjusted SG&A Margin (%) | 19.7 | % | 17.4 | % | 2.3 | % | ||||||
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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 | % | ||||||
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Adjusted SG&A Margin (%) | 19.4 | % | 18.7 | % | 0.7 | % | ||||||
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