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44 Jarden Corporation Annual Report 2013
Notes to Consolidated Financial Statements
Jarden Corporation Annual Report 2013 (Dollars in millions, except per share data and unless otherwise indicated)
The excess of the cost of the YCC Acquisition over the net of amounts assigned to the fair value of the assets acquired and the
liabilities assumed is recorded as goodwill. The Company’s preliminary fair valuation of assets acquired and liabilities assumed, which is
subject to further renement primarily related to the fair valuation of certain income tax amounts, is based on all available information,
including, in part, certain valuations and other analyses. Based on this preliminary fair valuation, the purchase price is allocated
as follows:
Preliminary Purchase Price Allocation (In millions):
Preliminary value assigned:
Accounts receivable $89.2
Inventories 205.5
Current deferred tax asset 13.0
Other current assets 16.3
Property, plant and equipment 129.9
Intangible assets 1,151.0
Goodwill 798.7
Other assets 10.9
Accounts payable (49.0)
Other current liabilities (56.0)
Long-term debt (1,291.4)
Non-current deferred tax liability (456.6)
Other liabilities (20.0)
Total purchase price, net of cash acquired $541.5
Pro forma nancial information (unaudited)
The following unaudited pro forma nancial information presents the combined results of operations of the Company and Yankee
Candle as if the YCC Acquisition had occurred on January1, 2012. The pro forma results presented below for 2013 and 2012 combine
the historical results of the Company and Yankee Candle for 2013 and 2012. The unaudited pro forma nancial information is not
intended to represent or be indicative of the Company’s consolidated results of operations or nancial condition that would have been
reported had the YCC Acquisition been completed as of January1, 2012 and should not be taken as indicative of the Company’s future
consolidated results of operations or nancial condition. Pro forma adjustments are tax-effected at the Company’s estimated statutory
tax rate of 38%.
(In millions, except per share data) 2013 2012
Net sales $ 7,893.4 $7,540.3
Net income 274.4 276.3
Earnings per share:  
Basic $ 2.19 $2.06
Diluted $2.17 $2.05
The unaudited pro forma nancial information for 2013 and 2012 include $4.4 for the amortization of purchased intangibles from
the YCC Acquisition based on the preliminary purchase price allocation. The unaudited pro forma nancial information for 2012 also
includes $82.6 of non-recurring charges related to the YCC Acquisition, which are comprised of charges for the fair market value
adjustment for manufacturer’s prot in inventory and other transaction costs.