Boise Inc. Announces Financial Results for Second Quarter 2009

Date : 08/05/2009 @ 7:52AM
Source : PR Newswire
Stock : Boise Inc. (BZ)
Quote : 5.78  -0.19 (-3.18%) @ 7:58PM
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Boise Inc. Announces Financial Results for Second Quarter 2009

BOISE, Idaho, Aug. 5 /PRNewswire-FirstCall/ --

Boise Inc. (NYSE:BZ) today reported net income of $50.9 million or $0.60 per diluted share for second quarter 2009, compared with first quarter 2009 net loss of $0.9 million or ($0.01) per diluted share and second quarter 2008 net loss of $18.1 million or ($0.23) per diluted share.

EBITDA, excluding special items, was $53.0 million for second quarter 2009, compared with $58.6 million for first quarter 2009 and $40.1 million for second quarter 2008.

Net covenant debt(b) was $921.6 million at June 30, 2009, a decline of $27.4 million from $949.0 million at March 31, 2009. Net total debt was $901.7 million at June 30, 2009, a decline of $114.9 million from $1,016.5 million at March 31, 2009.

FINANCIAL HIGHLIGHTS

(in millions, except per-share data)

2Q 2009 2Q 2008 1Q 2009

------- ------- -------

Sales $479.4 $618.4 $500.3

Income from operations $96.6 $7.6 $21.4

Net income (loss) $50.9 $(18.1) $(0.9)

Net income (loss) per share

basic $0.65 $(0.23) $(0.01)

Net income (loss) per share

diluted $0.60 $(0.23) $(0.01)

EBITDA (a) $130.6 $40.1 $52.7

EBITDA excluding special

items (a) $53.0 $40.1 $58.6

Interest expense $21.4 $26.1 $22.2

Depreciation and

amortization $32.9 $32.7 $32.0

Net covenant debt (b) $921.6 $1,026.8 $949.0

Total cash and cash

equivalents and short-term

investments $125.1 $21.1 $27.5

(a) For reconciliation of net income (loss) to EBITDA and EBITDA to

EBITDA excluding special items, see "Summary Notes to

Consolidated Financial Statements and Segment Information."

(b) Net covenant debt is calculated in accordance with credit

agreements and excludes aggregate cash and cash equivalents and

short-term investment balances in excess of $35.0 million. For

reconciliation of total debt and net total debt to net covenant

debt, see "Summary Notes to Consolidated Financial Statements and

Segment Information."

"Our core businesses delivered solid earnings and cash flow during second quarter 2009 as demand for our office papers, label and release papers, and agricultural-based packaging products held up well despite the sluggish economy," said Alexander Toeldte, President and Chief Executive Officer of Boise Inc. "We reduced working capital and ended the quarter with a much strengthened liquidity position. We will continue to focus on controlling costs, balancing production with demand, and generating cash."

Sales

Total sales for second quarter 2009 were $479.4 million, a decrease of $139.0 million, or 22%, from $618.4 million during second quarter 2008 and down 4% from first quarter 2009 sales of $500.3 million.

Paper segment sales during second quarter 2009 decreased $54.5 million, or 13%, to $356.4 million from $410.9 million compared with second quarter 2008, driven by 10% lower uncoated freesheet sales volumes. This was due primarily to the St. Helens, Oregon, mill downsizing, which eliminated 13% of our annual uncoated freesheet capacity. Reduced sales volumes were offset partially by higher net sales prices. Paper segment sales in second quarter 2009 increased by $4.4 million, or 1%, from first quarter 2009.

Packaging segment sales during second quarter 2009 decreased $86.9 million, or 40%, to $130.2 million from $217.1 million compared with second quarter 2008. Lower newsprint volumes due to the indefinite idling of our DeRidder #2 newsprint machine and a lower operating rate on our DeRidder #3 newsprint machine negatively impacted revenue. Reduced segment linerboard sales volumes also contributed to the decline as we balanced production to match lower demand. Packaging segment sales decreased $26.9 million, or 17%, from first quarter 2009 due to lower newsprint volumes and lower net selling prices for linerboard and newsprint.

Prices and Volumes

Average net selling prices of uncoated freesheet papers improved $33 per ton, or 4%, to $958 per ton during second quarter 2009 compared with second quarter 2008, and declined $23 per ton, or 2%, from first quarter 2009. Uncoated freesheet sales volumes were 315,000 tons during second quarter 2009, a decline of 10% versus the prior year period due to reduced capacity and market downtime as a result of lower demand. Uncoated freesheet sales volumes increased 4% from first quarter 2009 on reduced market downtime, improved demand, and higher sales volumes of label and release and office papers. Combined sales volumes of premium office, label and release, and flexible packaging papers, which represented 28% of our second quarter 2009 uncoated freesheet sales volumes, increased by 4% from the prior year.

Corrugated container and sheet prices improved $3 per thousand square feet (msf), or 5%, to $59 per msf in second quarter 2009 over prices for these products during the second quarter 2008 and decreased $1 per msf, or 2%, compared with first quarter 2009 prices. Sales volumes for corrugated containers and sheets were 1.4 million msf in second quarter 2009, a decline of 8% from second quarter 2008 due primarily to lower volumes from our sheet feeder plant in Texas as a result of slowing industrial markets. Corrugated products sales volumes increased 2% from first quarter 2009 on improving seasonal agricultural and food sector demand in our Pacific Northwest corrugated plants.

Linerboard net selling prices to third parties declined $92 per ton, or 23%, to $302 per ton in second quarter 2009 from $394 per ton in the second quarter 2008 and declined $50 per ton, or 14%, from first quarter 2009, due to softening demand, particularly in export markets. Linerboard sales volumes to third parties were 54,000 tons, a decrease of 18% compared with the second quarter 2008 and an increase of 42% from first quarter 2009. In the first quarter 2009, we performed our annual maintenance outage at our mill in DeRidder, Louisiana, which reduced production and sales during that period.

Newsprint pricing in second quarter 2009 decreased by $110 per ton, or 20%, to $434 per ton from the second quarter 2008 and declined $154 per ton, or 26%, from first quarter 2009. Newsprint sales volumes were 28,000 tons, a decline of 73% compared with the second quarter 2008 and down 53% from first quarter 2009 due to weak newsprint demand, coupled with a change in our approach to market as we exited our sales relationship with AbitibiBowater and began to sell directly to publishers.

Input Costs

Total fiber, energy, and chemical costs for second quarter 2009 were $183.7 million, a decrease of $106.3 million, or 37%, from costs of $290.0 million for second quarter 2008. Much of the decline was driven by reduced consumption as a result of the restructuring of our mill in St. Helens, Oregon, and market downtime at our mill in DeRidder, Louisiana. Total fiber, energy, and chemical costs for second quarter 2009 decreased $22.0 million, or 11%, from costs of $205.7 million for first quarter 2009.

INPUT COST SUMMARY

(in millions)

2Q 2009 2Q 2008 1Q 2009

------- ------- -------

Fiber $92.2 $142.3 $94.1

Energy $40.5 $84.3 $60.8

Chemicals $51.0 $63.4 $50.8

Total $183.7 $290.0 $205.7

Fiber costs during second quarter 2009 were $92.2 million, a decrease of $50.1 million, or 35%, from $142.3 million in second quarter 2008; this was due to lower fiber prices and reduced consumption as a result of lower production capacity due to the St. Helens mill downsizing and market downtime. Fiber costs decreased $1.9 million, or 2%, from first quarter 2009 due primarily to lower prices for purchased pulp, wood, and recycled fiber.

Energy costs in second quarter 2009 decreased $43.8 million, or 52%, to $40.5 million compared with $84.3 million in the same quarter a year ago, and decreased $20.3 million, or 33%, from first quarter 2009 due to lower overall energy consumption and lower prices for natural gas, fuel, and electricity.

Chemical costs in second quarter 2009 were $51.0 million, a decrease of $12.4 million, or 20%, compared with $63.4 million in the prior year's second quarter due to lower consumption, offset partially by higher prices, and flat compared with first quarter 2009.

Alternative Fuel Tax Credit

We continue to invest in our assets and improve our operating practices to reduce consumption of fossil fuels. Between 2002 and 2008, our mills reduced their fossil fuel use by 21% per ton, primarily through conservation and increased use of biomass fuels. Each year, under normal operating conditions, we produce and use approximately 500 million gallons of liquid fuel produced from biomass to provide energy to four of our five paper mills. The U.S. Internal Revenue Code allows an excise tax credit of $0.50 per gallon for taxpayers who use alternative fuels in the taxpayer's trade or business. During the first quarter, we filed to be registered as an alternative fuel mixer and, in April, received notification from the Internal Revenue Service that our registration was approved. We became eligible to receive the credit at our four pulp and paper mills beginning at various dates from late January to late March 2009. During the three months ended June 30, 2009, we recorded $75.3 million of alternative fuel mixture tax credits, net of associated fees and expenses and before taxes. As of June 30, 2009, we had received $58.7 million of alternative fuel mixture cash payments. Our first quarter 2009 results do not include any effects of the alternative fuel credits.

Webcast and Conference Call

Boise Inc. will host a webcast and conference call on Wednesday, August 5, 2009, at 11:00 a.m. Eastern, at which time we will review the company's recent performance. To participate in the conference call, dial 866-743-6037 (international callers should dial 832-4451689). The webcast may be accessed through Boise's Internet site and will be archived for one year following the call. Go to http://www.boiseinc.com/ and click on the link to the webcast under Webcasts & Presentations on the Investors drop-down menu.

A replay of the conference call will be available in Webcasts & Presentations from August 5 at 12:00 p.m. Eastern through September 4 at 11:59 p.m. Eastern. Playback numbers are 800-642-1687 for U.S. callers and 706-645-9291 for international callers. The passcode is 20997497.

About Boise Inc.

Headquartered in Boise, Idaho, Boise Inc. (NYSE:BZ) manufactures packaging products and papers including corrugated containers, containerboard, label and release and flexible packaging papers, imaging papers for the office and home, printing and converting papers, newsprint, and market pulp. Our entire team of approximately 4,090 employees is committed to delivering excellent value while managing our businesses to sustain environmental resources for future generations. Visit our website at http://www.boiseinc.com/.

Basis of Presentation

We present our consolidated financial statements in accordance with U.S. generally accepted accounting principles (GAAP). Our earnings release also supplements the GAAP presentations by reflecting EBITDA. EBITDA represents income (loss) before interest (change in fair value of interest rate derivatives, interest expense, and interest income), income taxes, and depreciation, amortization, and depletion. EBITDA is the primary measure used by our chief operating decision makers to evaluate segment operating performance and to decide how to allocate resources to segments. We believe EBITDA is useful to investors because it provides a means to evaluate the operating performance of our segments and our company on an ongoing basis using criteria that are used by our internal decision makers and because it is frequently used by investors and other interested parties in the evaluation of companies with substantial financial leverage. We believe EBITDA is a meaningful measure because it presents a transparent view of our recurring operating performance and allows management to readily view operating trends, perform analytical comparisons, and identify strategies to improve operating performance. For example, we believe that the inclusion of items such as taxes, interest expense, and interest income distorts management's ability to assess and view the core operating trends in our segments. EBITDA, however, is not a measure of our liquidity or financial performance under GAAP and should not be considered as an alternative to net income (loss), income (loss) from operations, or any other performance measure derived in accordance with GAAP or as an alternative to cash flow from operating activities as a measure of our liquidity. The use of EBITDA instead of net income (loss) or segment income (loss) has limitations as an analytical tool, including the inability to determine profitability; the exclusion of interest and associated significant cash requirements; and the exclusion of depreciation, amortization, and depletion, which represent significant and unavoidable operating costs, given the level of our indebtedness and the capital expenditures needed to maintain our businesses. Management compensates for these limitations by relying on our GAAP results. Our measures of EBITDA are not necessarily comparable to other similarly titled captions of other companies due to potential inconsistencies in the methods of calculation.

Forward-Looking Statements

This news release may contain statements that are "forward looking" as defined by the Private Securities Litigation Reform Act of 1995. Forward-looking statements include, without limitation, any statement that may predict, forecast, indicate, or imply future results, performance, or achievements. Forward-looking statements involve risks and uncertainties, including but not limited to economic, competitive, and technological factors outside our control that may cause our business, strategy, or actual results to differ materially from the forward-looking statements. For information about the risks and uncertainties associated with our business, please refer to our filings with the Securities and Exchange Commission. The company does not intend, and undertakes no obligation, to update any forward-looking statements.

Boise Inc.

Consolidated Statements of Income (Loss)

(unaudited, in thousands, except share and per-share data)

Three Months Ended

------------------

June 30 March 31,

------- -------

2009 2008 2009

---- ---- ----

Sales

Trade $469,877 $586,583 $484,868

Related parties 9,490 31,824 15,417

----- ------ ------

479,367 618,407 500,285

------- ------- -------

Costs and expenses

Materials, labor, and other

operating expenses 386,013 544,090 413,139

Fiber costs from related

parties 8,933 7,015 5,703

Depreciation, amortization, and

depletion 32,892 32,689 31,972

Selling and distribution

expenses 14,024 14,817 13,782

General and administrative

expenses 12,691 12,262 10,373

St. Helens mill restructuring 1,133 - 3,648

Alternative fuel mixture

credits, net (75,337) - -

Other (income) expense, net 2,434 (96) 239

----- --- ---

382,783 610,777 478,856

------- ------- -------

Income from operations 96,584 7,630 21,429

------ ----- ------

Foreign exchange gain (loss) 1,157 (209) (678)

Change in fair value of

interest rate derivatives 627 510 (132)

Interest expense (21,389) (26,145) (22,154)

Interest income 91 178 54

--- --- ---

(19,514) (25,666) (22,910)

------- ------- -------

Income (loss) before income

taxes 77,070 (18,036) (1,481)

Income tax (provision) benefit (26,187) (14) 565

------- --- ---

Net income (loss) $50,883 $(18,050) $(916)

======= ======== =====

Weighted average common shares

outstanding:

Basic 78,141,637 77,259,947 77,491,233

Diluted 84,253,862 77,259,947 77,491,233

Net income (loss) per common

share:

Basic $0.65 $(0.23) $(0.01)

Diluted $0.60 $(0.23) $(0.01)

Segment Information

(unaudited, in thousands)

Three Months Ended

------------------

June 30 March 31,

------- -------

2009 2008 2009

---- ---- ----

Segment sales

Paper $356,401 $410,877 $351,995

Packaging 130,237 217,147 157,132

Intersegment eliminations

and other (7,271) (9,617) (8,842)

------ ------ ------

$479,367 $618,407 $500,285

======== ======== ========

Segment income (loss)

Paper* $84,505 $7,835 $24,776

Packaging* 20,330 4,642 1,125

Corporate and Other* (7,094) (5,056) (5,150)

------ ------ ------

97,741 7,421 20,751

------ ----- ------

Change in fair value of

interest rate

derivatives 627 510 (132)

Interest expense (21,389) (26,145) (22,154)

Interest income 91 178 54

-- --- --

Income (loss) before

income taxes $77,070 $(18,036) $(1,481)

======= ======== =======

EBITDA (a)

Paper* $105,604 $26,777 $46,122

Packaging* 31,108 17,637 10,781

Corporate and Other* (6,079) (4,304) (4,180)

------ ------ ------

$130,633 $40,110 $52,723

======== ======= =======

*The three months ended June 30, 2009, included $57.0 million of income

recorded in the Paper segment, $19.9 million of income recorded in the

Packaging segment, and $1.6 million of expenses recorded in the

Corporate and Other segment relating to alternative fuel mixture

credits. These amounts are net of fees and expenses and before taxes.

Boise Inc.

Consolidated Statements of Income (Loss)

(unaudited, in thousands, except share and per-share data)

Boise Inc. Predecessor

---------- -----------

Six Months Ended January 1 Through

June 30 February 21,

2009 2008 2008

---- ---- ----

Sales

Trade $954,745 $812,627 $258,430

Related parties 24,907 33,768 101,490

------ ------ -------

979,652 846,395 359,920

------- ------- -------

Costs and expenses

Materials, labor, and

other operating expenses 799,152 739,519 313,931

Fiber costs from related

parties 14,636 25,644 7,662

Depreciation,

amortization, and

depletion 64,864 45,436 477

Selling and distribution

expenses 27,806 20,760 9,097

General and

administrative expenses 23,064 16,811 6,606

St. Helens mill

restructuring 4,781 - -

Alternative fuel mixture

credits, net (75,337) - -

Other (income) expense,

net 2,673 (124) (989)

----- ---- ----

861,639 848,046 336,784

------- ------- -------

Income (loss) from

operations 118,013 (1,651) 23,136

------- ------ ------

Foreign exchange gain

(loss) 479 (1,062) 54

Change in fair value of

interest rate

derivatives 495 510 -

Interest expense (43,543) (37,580) (2)

Interest income 145 1,999 161

--- ----- ---

(42,424) (36,133) 213

------- ------- ---

Income (loss) before

income taxes 75,589 (37,784) 23,349

Income tax (provision)

benefit (25,622) 3,363 (563)

------- ----- ----

Net income (loss) $49,967 $(34,421) $22,786

======= ======== =======

Weighted average common

shares outstanding:

Basic 77,818,233 69,971,391 -

Diluted 81,906,300 69,971,391 -

Net income (loss) per

common share:

Basic $0.64 $(0.49) $-

Diluted $0.61 $(0.49) $-

Segment Information

(unaudited, in thousands)

Boise Inc. Predecessor

---------- -----------

Six Months Ended January 1 Through

June 30 February 21,

2009 2008 2008

---- ---- ----

Segment sales

Paper $708,396 $583,080 $253,508

Packaging 287,369 277,032 113,485

Intersegment eliminations

and other (16,113) (13,717) (7,073)

------- ------- ------

$979,652 $846,395 $359,920

======== ======== ========

Segment income (loss)

Paper* $109,281 $19,684 $20,718

Packaging* 21,455 (15,119) 5,685

Corporate and Other* (12,244) (7,278) (3,213)

------- ------ ------

118,492 (2,713) 23,190

------- ------ ------

Change in fair value of

interest rate

derivatives 495 510 -

Interest expense (43,543) (37,580) (2)

Interest income 145 1,999 161

--- ----- ---

Income (loss) before

income taxes $75,589 $(37,784) $23,349

======= ======== =======

EBITDA (a)

Paper* $151,726 $45,746 $21,066

Packaging* 41,889 3,089 5,738

Corporate and Other* (10,259) (6,112) (3,137)

------- ------ ------

$183,356 $42,723 $23,667

======== ======= =======

*The six months ended June 30, 2009, included $57.0 million of income

recorded in the Paper segment, $19.9 million of income recorded in the

Packaging segment, and $1.6 million of expenses recorded in the

Corporate and Other segment relating to alternative fuel mixture

credits. These amounts are net of fees and expenses and before taxes.

Boise Inc.

Consolidated Balance Sheets

(unaudited, in thousands)

June 30, 2009 December 31, 2008

------------- -----------------

ASSETS

Current

Cash and cash equivalents $115,107 $22,518

Short-term investments 10,001 -

Receivables

Trade, less allowances of $1,280 and

$961 186,968 220,204

Related parties 2,427 1,796

Other* 27,604 4,937

Inventories 266,973 335,004

Deferred income taxes - 5,318

Prepaid and other 10,738 6,289

------ -----

619,818 596,066

------- -------

Property

Property and equipment, net 1,235,734 1,262,810

Fiber farms and deposits 15,504 14,651

------ ------

1,251,238 1,277,461

--------- ---------

Deferred financing costs 66,811 72,570

Intangible assets, net 33,735 35,075

Other assets 7,729 7,114

----- -----

Total assets $1,979,331 $1,988,286

========== ==========

*June 30, 2009, includes a $20.4 million receivable for alternative fuel

mixture credits.

Boise Inc.

Consolidated Balance Sheets (continued)

(unaudited, in thousands, except share and per-share data)

June 30, 2009 December 31, 2008

------------- -----------------

LIABILITIES AND STOCKHOLDERS' EQUITY

Current

Current portion of long-term debt $14,890 $25,822

Income taxes payable 113 841

Accounts payable

Trade 163,540 177,157

Related parties 2,069 3,107

Accrued liabilities

Compensation and benefits 50,999 44,488

Interest payable 165 184

Other 23,503 17,402

------ ------

255,279 269,001

------- -------

Debt

Long-term debt, less current portion 939,929 1,011,628

Notes payable 71,955 66,606

------ ------

1,011,884 1,078,234

--------- ---------

Other

Deferred income taxes 18,011 8,907

Compensation and benefits 148,803 149,691

Other long-term liabilities 43,619 33,007

------ ------

210,433 191,605

------- -------

Commitments and contingent

liabilities

Stockholders' Equity

Preferred stock, $.0001 par value

per share: - -

1,000,000 shares authorized; none

issued

Common stock, $.0001 par value per

share: 8 8

250,000,000 shares authorized;

84,434,691 shares and 79,716,130

shares issued and outstanding

Additional paid-in capital 576,895 575,151

Accumulated other comprehensive

income (loss) (85,104) (85,682)

Retained earnings (accumulated

deficit) 9,936 (40,031)

----- -------

Total stockholders' equity 501,735 449,446

------- -------

Total liabilities and stockholders'

equity $1,979,331 $1,988,286

========== ==========

Boise Inc.

Consolidated Statements of Cash Flows

(unaudited, in thousands)

Boise Inc. Predecessor

---------- -----------

Six Months Ended January 1 Through

June 30 February 21,

2009 2008 2008

---- ---- ----

Cash provided by (used

for) operations

Net income (loss) $49,967 $(34,421) $22,786

Items in net income

(loss) not using

(providing) cash

Depreciation,

depletion, and

amortization

of deferred financing

costs and other 71,178 48,453 477

Share-based

compensation expense 1,744 775 -

Related-party interest

expense - 2,760 -

Notes payable interest

expense 5,349 561 -

Pension and other

postretirement benefit

expense 4,877 4,180 1,826

Deferred income taxes 16,593 (3,276) 11

Change in fair value of

energy derivatives (1,277) (3,870) (37)

Change in fair value of

interest rate

derivatives (495) (510) -

(Gain) loss on sales of

assets, net 10 (20) (943)

Other (385) 1,062 (54)

Decrease (increase) in

working capital, net

of acquisitions

Receivables 12,982 10,278 (23,522)

Inventories 68,237 (7,457) 5,343

Prepaid expenses (2,650) (6,654) 875

Accounts payable and

accrued liabilities (7,121) 26,033 (10,718)

Current and deferred

income taxes 8,420 (976) 335

Pension and other

postretirement benefit

payments (7,031) (171) (1,826)

Other 331 (902) 2,326

--- ---- -----

Cash provided by (used

for) operations 220,729 35,845 (3,121)

------- ------ ------

Cash provided by (used

for) investment

Acquisitions of

businesses and

facilities (543) (1,215,601) -

Cash released from

(held in) trust, net - 403,989 -

Expenditures for

property and equipment (35,854) (35,853) (10,168)

Purchases of short-term

investments (10,000) - -

Sales of assets 317 37 17,662

Other 571 (941) 863

--- ---- ---

Cash provided by (used

for) investment (45,509) (848,369) 8,357

------- -------- -----

Cash provided by (used

for) financing

Issuances of long-term

debt 10,000 1,085,700 -

Payments of long-term

debt (92,631) (37,749) -

Payments to

stockholders for

exercise of conversion

rights - (120,170) -

Payments of deferred

financing fees - (81,898) -

Payments of deferred

underwriters fees - (12,420) -

Net equity transactions

with related parties - - (5,237)

- - ------

Cash provided by (used

for) financing (82,631) 833,463 (5,237)

------- ------- ------

Increase (decrease) in

cash and cash

equivalents 92,589 20,939 (1)

Balance at beginning of

the period 22,518 186 8

------ --- -

Balance at end of the

period $115,107 $21,125 $7

======== ======= ==

Summary Notes to Consolidated Financial Statements and Segment Information

The Consolidated Statements of Income (Loss), Consolidated Balance Sheets, Consolidated Statements of Cash Flows, and Segment Information do not include all Notes to Consolidated Financial Statements and should be read in conjunction with the Company's 2008 Annual Report on Form 10K and the Company's Quarterly Report on Form 10Q for the period ended June 30, 2009, as well as the other reports the Company files with the SEC. Net income (loss) for all periods presented involved estimates and accruals.

On February 22, 2008, Boise Inc. or "the Company," "we," "us," or "our" completed the acquisition (the Acquisition) of Boise White Paper, L.L.C., Boise Packaging & Newsprint, L.L.C., Boise Cascade Transportation Holdings Corp. (collectively, the Paper Group), and other assets and liabilities related to the operation of the paper, packaging and newsprint, and transportation businesses of the Paper Group and part of the headquarters operations of Boise Cascade, L.L.C. (Boise Cascade). The business we acquired is referred to as the "Predecessor."

The accompanying consolidated statement of income (loss) and cash flows for the six months ended June 30, 2008, include the activities of Aldabra 2 Acquisition Corp. prior to the Acquisition and the operations of the acquired businesses from February 22, 2008, through June 30, 2008. The consolidated statement of income (loss) and cash flows for the period of January 1 through February 21, 2008, of the Predecessor are presented for comparative purposes.

Boise Inc. operates its business in three reportable segments: Paper, Packaging, and Corporate and Other (support services). Boise Inc. manufactures commodity and premium office papers, a range of packaging papers, including label and release papers, flexible packaging papers, and printing and converting papers. Boise Inc. also manufactures corrugated containers, containerboard, newsprint, and market pulp.

(a) EBITDA represents income (loss) before interest (change in fair

value of interest rate derivatives, interest expense, and interest

income), income taxes, and depreciation amortization, and

depletion. The following table reconciles net income (loss) to

EBITDA for Boise Inc. for the three months ended June 30, 2009 and

2008, and the three months ended March 31, 2009 (unaudited, in

thousands):

Three Months Ended

------------------

June 30 March 31,

------- -------

2009 2008 2009

---- ---- ----

Net income (loss) $50,883 $(18,050) $(916)

Change in fair value of

interest rate

derivatives (627) (510) 132

Interest expense 21,389 26,145 22,154

Interest income (91) (178) (54)

Income tax provision

(benefit) 26,187 14 (565)

Depreciation,

amortization,

and depletion 32,892 32,689 31,972

------ ------ ------

EBITDA $130,633 $40,110 $52,723

======== ======= =======

The following table reconciles net income (loss) to EBITDA for Boise Inc.

for the six months ended June 30, 2009 and 2008, and for the Predecessor

period of January 1 through February 21, 2008 (unaudited, in thousands):

Boise Inc. Predecessor

---------- -----------

Six Months Ended January 1 Through

June 30 February 21,

2009 2008 2008

---- ---- ----

Net income (loss) $49,967 $(34,421) $22,786

Change in fair value of

interest rate

derivatives (495) (510) -

Interest expense 43,543 37,580 2

Interest income (145) (1,999) (161)

Income tax provision

(benefit) 25,622 (3,363) 563

Depreciation,

amortization,

and depletion 64,864 45,436 477

------ ------ ---

EBITDA $183,356 $42,723 $23,667

======== ======= =======

The following table reconciles EBITDA to EBITDA excluding special items

for Boise Inc. for the three months ended June 30, 2009 and 2008, and

the three months ended March 31, 2009 (unaudited, in thousands):

Three Months Ended

------------------

June 30 March 31,

------- -------

2009 2008 2009

---- ---- ----

EBITDA $130,633 $40,110 $52,723

St. Helens mill restructuring (a) 1,133 - 3,648

Alternative fuel mixture credits

(b) (75,337) - -

Impact of energy hedges (3,468) (3,666) 2,191

Inventory purchase accounting

expense - 3,699 -

- ----- -

EBITDA excluding special items $52,961 $40,143 $58,562

======= ======= =======

(a) In November 2008, we announced the restructuring of our St. Helens,

Oregon, paper mill. During the three months ended June 30, 2009, and

March 31, 2009, we recorded $1.1 million and $3.6 million,

respectively, of restructuring charges in "St. Helens mill

restructuring."

(b) During first quarter 2009, we filed to be registered as an

alternative fuel mixer and, in April, received notification from the

Internal Revenue Service that our registration was approved. We

became eligible to receive the tax credit at our four pulp and paper

mills beginning at various dates from late January to late March

2009. During the three months ended June 30, 2009, we recorded

$75.3 million of alternative fuel mixture tax credits, net of

associated fees and expenses and before taxes. We recorded these

amounts in "Alternative fuel mixture credits, net" in our

Consolidated Statement of Income (Loss), and at June 30, 2009, we

Had $20.4 million recorded in "Receivables, other." As of June 30,

2009, we had received $58.7 million of alternative fuel mixture cash

payments. Our first quarter 2009 results do not include any effects

of the alternative fuel mixture credits.

The following table reconciles EBITDA to EBITDA excluding special items

for Boise Inc. for the six months ended June 30, 2009 and 2008. The

table also reconciles the Predecessor period of January 1 through

February 21, 2008, and the combined six months ended June 30, 2008

(unaudited, in thousands):

Boise Inc. Predecessor Combined

---------- ----------- --------

Six Months Ended January 1 Through Six Months Ended

June 30 February 21, June 30,

2009 2008 2008 2008

---- ---- ---- ----

EBITDA $183,356 $42,723 $23,667 $66,390

St. Helens mill

restructuring (a) 4,781 - - -

Alternative fuel

Mixture credits (b) (75,337) - - -

Impact of energy

hedges (1,277) (3,870) (37) (3,907)

Inventory purchase

accounting expense - 10,259 - 10,259

Impact of DeRidder

Outage - 19,776 732 20,508

--- ------ --- ------

EBITDA excluding

Special items $111,523 $68,888 $24,362 $93,250

======== ======= ======= =======

(a) In November 2008, we announced the restructuring of our St. Helens,

Oregon, paper mill. During the six months ended June 30, 2009, we

recorded $4.8 million of restructuring charges in "St. Helens mill

restructuring."

(b) During first quarter 2009, we filed to be registered as an

alternative fuel mixer and, in April, received notification from

the Internal Revenue Service that our registration was approved. We

became eligible to receive the tax credit at our four pulp and paper

mills beginning at various dates from late January to late March

2009. During the six months ended June 30, 2009, we recorded

$75.3 million of alternative fuel mixture tax credits, net of

associated fees and expenses and before taxes. We recorded these

amounts in "Alternative fuel mixture credits, net" in our

Consolidated Statement of Income (Loss), and at June 30, 2009, we

had $20.4 million recorded in "Receivables, other." As of June 30,

2009, we had received $58.7 million of alternative fuel mixture cash

payments. Our first quarter 2009 results do not include any effects

of the alternative fuel mixture credits.

The following table reconciles total debt to net total debt and net

covenant debt at June 30, 2009 and 2008, and March 31, 2009 (unaudited,

in thousands):

June 30, 2009 March 31, 2009 June 30, 2008

------------- --------- -------------

Current portion of long-term

debt $14,890 $7,479 $12,563

Long-term debt, less current

portion 939,929 967,340 1,035,388

Notes payable 71,955 69,229 61,655

------ ------ ------

Total debt 1,026,774 1,044,048 1,109,606

Less cash and cash

equivalents

and short-term investments (125,108) (27,510) (21,125)

-------- ------- -------

Net total debt 901,666 1,016,538 1,088,481

Plus cash and cash

equivalents

and short-term investments

exceeding the covenant

limit 90,108 - -

Less notes payable (71,955) (69,229) (61,655)

Other 1,766 1,729 -

----- ----- ---

Net covenant debt $921,585 $949,038 $1,026,826

======== ======== ==========

DATASOURCE: Boise Inc.

CONTACT: Jason Bowman, Boise Inc., +1-208-384-7456

Web Site: http://www.boiseinc.com/


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