v2.4.0.8

SUPPLEMENTAL GUARANTOR INFORMATION (Tables)

9 Months Ended

Sep. 30, 2014

SUPPLEMENTAL GUARANTOR INFORMATION

Supplemental Condensed Consolidating Balance Sheet Information

AXIALL CORPORATION
Supplemental Condensed Consolidating Balance Sheet
September 30, 2014
(Unaudited)

(In millions)		Parent Company (a)			Eagle Spinco Inc.			Guarantor Subsidiaries Excluding Eagle Spinco Inc.			Guarantor Subsidiaries Including Eagle Spinco Inc. (b)			Non- Guarantor Subsidiaries (c)			Eliminations (d)			Consolidated (a)+(b)+(c)+(d)
Assets:		​			​			​			​			​			​			​
Cash and cash equivalents		$	-		$	-		$	54.3		$	54.3		$	59.4		$	-		$	113.7
Receivables, net of allowance for doubtful accounts		​	151.2		​	-		​	550.6		​	525.8		​	120.9		​	(206.6	)	​	591.3
Inventories			-			-			306.2			306.2			99.6			-			405.8
Prepaid expenses and other		​	2.2		​	-		​	22.6		​	22.6		​	5.3		​	(2.3	)	​	27.8
Deferred income taxes			-			-			26.9			26.9			-			(2.7	)		24.2
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Total current assets		​	153.4		​	-		​	960.6		​	935.8		​	285.2		​	(211.6	)	​	1,162.8
Property, plant and equipment, net			11.9			-			1,351.8			1,351.8			297.0			-			1,660.7
Long-term receivables—affiliates		​	1,307.5		​	-		​	-		​	-		​	-		​	(1,307.5	)	​	-
Goodwill			-			-			1,497.8			1,497.8			257.0			-			1,754.8
Customer relationships, net		​	-		​	-		​	894.3		​	894.3		​	154.9		​	-		​	1,049.2
Other intangibles, net			-			-			69.0			69.0			0.3			-			69.3
Other assets, net		​	11.0		​	12.2		​	71.3		​	83.5		​	10.0		​	-		​	104.5
Investment in subsidiaries			1,814.6			2,876.4			307.6			307.6			-			(2,122.2	)		-
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Total assets		$	3,298.4		$	2,888.6		$	5,152.4		$	5,139.8		$	1,004.4		$	(3,641.3	)	$	5,801.3
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Liabilities and Equity:
Current portion of long-term debt		$	-		$	2.8		$	-		$	2.8		$	-		$	-		$	2.8
Accounts payable			64.4			175.9			314.7			465.8			49.0			(206.6	)		372.6
Interest payable		​	8.6		​	4.2		​	-		​	4.2		​	-		​	-		​	12.8
Income taxes payable			-			-			10.1			10.1			2.7			(2.3	)		10.5
Accrued compensation		​	-		​	-		​	16.2		​	16.2		​	10.6		​	-		​	26.8
Other accrued current liabilities			16.0			-			63.9			63.9			37.9			(2.7	)		115.1
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Total current liabilities		​	89.0		​	182.9		​	404.9		​	563.0		​	100.2		​	(211.6	)	​	540.6
Long-term debt excluding current portion of long-term debt			450.0			878.3			-			878.3			-			-			1,328.3
Long-term payables—affiliates		​	-		​	900.0		​	-		​	900.0		​	407.5		​	(1,307.5	)	​	-
Lease financing obligation			-			-			-			-			97.5			-			97.5
Deferred income taxes		​	23.4		​	-		​	755.6		​	755.6		​	39.9		​	-		​	818.9
Pension and other post retirement benefits			3.5			-			106.9			106.9			8.6			-			119.0
Other non-current liabilities		​	109.9		​	-		​	122.1		​	122.1		​	8.7		​	(77.3	)	​	163.4
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Total liabilities			675.8			1,961.2			1,389.5			3,325.9			662.4			(1,596.4	)		3,067.7
Equity:		​			​			​			​			​			​			​
Total Axiall stockholders' equity			2,622.6			927.4			3,762.9			1,813.9			231.0			(2,044.9	)		2,622.6
Noncontrolling interest		​	-		​	-		​	-		​	-		​	111.0		​	-		​	111.0
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Total equity			2,622.6			927.4			3,762.9			1,813.9			342.0			(2,044.9	)		2,733.6
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Total liabilities and equity		$	3,298.4		$	2,888.6		$	5,152.4		$	5,139.8		$	1,004.4		$	(3,641.3	)	$	5,801.3
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​

AXIALL CORPORATION
Supplemental Condensed Consolidating Balance Sheet
December 31, 2013
(Unaudited)

(In millions)		Parent Company (a)			Eagle Spinco Inc.			Guarantor Subsidiaries Excluding Eagle Spinco Inc.			Guarantor Subsidiaries Including Eagle Spinco Inc. (b)			Non- Guarantor Subsidiaries (c)			Eliminations (d)			Consolidated (a)+(b)+(c)+(d)
Assets:		​			​			​			​			​			​			​
Cash and cash equivalents		$	-		$	-		$	76.9		$	76.9		$	89.6		$	-		$	166.5
Receivables, net of allowance for doubtful accounts		​	162.5		​	-		​	482.2		​	478.7		​	73.3		​	(165.7	)	​	548.8
Inventories			-			-			310.5			310.5			93.1			-			403.6
Prepaid expenses and other		​	1.3		​	-		​	26.1		​	26.1		​	4.2		​	-		​	31.6
Deferred income taxes			-			-			20.5			20.5			0.2			(2.7	)		18.0
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Total current assets		​	163.8		​	-		​	916.2		​	912.7		​	260.4		​	(168.4	)	​	1,168.5
Property, plant and equipment, net			9.8			-			1,325.6			1,325.6			323.3			-			1,658.7
Long-term receivables—affiliates		​	1,328.6		​	-		​	-		​	-		​	-		​	(1,328.6	)	​	-
Goodwill			-			-			1,496.6			1,496.6			266.6			-			1,763.2
Customer relationships, net		​	-		​	-		​	935.2		​	935.2		​	166.6		​	-		​	1,101.8
Other intangible assets, net			-			-			72.9			72.9			-			-			72.9
Other assets, net		​	12.2		​	13.2		​	71.7		​	84.9		​	15.0		​	-		​	112.1
Investment in subsidiaries			1,747.7			2,950.8			312.9			312.9			-			(2,060.6	)		-
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Total assets		$	3,262.1		$	2,964.0		$	5,131.1		$	5,140.8		$	1,031.9		$	(3,557.6	)	$	5,877.2
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Liabilities and Equity:
Current portion of long-term debt		$	-		$	2.8		$	-		$	2.8		$	-		$	-		$	2.8
Accounts payable			16.8			119.6			319.6			435.7			26.9			(165.7	)		313.7
Interest payable		​	3.1		​	12.3		​	-		​	12.3		​	-		​	-		​	15.4
Income taxes payable			-			-			12.2			12.2			4.9			-			17.1
Accrued compensation		​	0.5		​	-		​	49.6		​	49.6		​	11.4		​	-		​	61.5
Other accrued current liabilities			12.9			-			86.5			86.5			35.9			(2.7	)		132.6
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Total current liabilities		​	33.3		​	134.7		​	467.9		​	599.1		​	79.1		​	(168.4	)	​	543.1
Long-term debt excluding current portion of long-term debt			450.0			880.0			-			880.0			-			-			1,330.0
Lease financing obligation		​	-		​	-		​	-		​	-		​	104.7		​	-		​	104.7
Long-term payables—affiliates			-			900.0			-			900.0			428.6			(1,328.6	)		-
Deferred income taxes		​	31.0		​	-		​	790.9		​	790.9		​	43.6		​	-		​	865.5
Pension and other post retirement benefits			13.7			-			107.0			107.0			9.1			-			129.8
Other non-current liabilities		​	125.2		​	-		​	116.4		​	116.4		​	20.9		​	(86.7	)	​	175.8
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Total liabilities			653.2			1,914.7			1,482.2			3,393.4			686.0			(1,583.7	)		3,148.9
Equity:		​			​			​			​			​			​			​
Total Axiall stockholders' equity			2,608.9			1,049.3			3,648.9			1,747.4			226.5			(1,973.9	)		2,608.9
Noncontrolling interest		​	-		​	-		​	-		​	-		​	119.4		​	-		​	119.4
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Total equity			2,608.9			1,049.3			3,648.9			1,747.4			345.9			(1,973.9	)		2,728.3
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Total liabilities and equity		$	3,262.1		$	2,964.0		$	5,131.1		$	5,140.8		$	1,031.9		$	(3,557.6	)	$	5,877.2
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​

Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) Information

AXIALL CORPORATION
Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income (Loss)
Three Months Ended September 30, 2014
(Unaudited)

(In millions)		Parent Company (a)			Eagle Spinco Inc.			Guarantor Subsidiaries Excluding Eagle Spinco Inc.			Guarantor Subsidiaries Including Eagle Spinco Inc. (b)			Non- Guarantor Subsidiaries (c)			Eliminations (d)			Consolidated (a)+(b)+(c)+(d)
Net sales		$	-		$	-		$	1,098.8		$	1,098.8		$	236.9		$	(66.3	)	$	1,269.4
Operating costs and expenses:
Cost of sales		​	-		​	-		​	982.1		​	982.1		​	191.5		​	(66.3	)	​	1,107.3
Selling, general and administrative expenses			12.2			-			47.9			47.9			19.7			-			79.8
Transaction-related costs and other, net		​	2.4		​	-		​	2.0		​	2.0		​	3.4		​	-		​	7.8
Long-lived asset impairment charges, net			-			-			0.3			0.3			-			-			0.3
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Total operating costs and expenses		​	14.6		​	-		​	1,032.3		​	1,032.3		​	214.6		​	(66.3	)	​	1,195.2
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Operating income (loss)			(14.6	)		-			66.5			66.5			22.3			-			74.2
Other income (expense):		​			​			​			​			​			​			​
Interest income (expense), net			7.6			(22.0	)		0.4			(21.6	)		(5.5	)		-			(19.5	)
Foreign exchange loss		​	-		​	-		​	(0.2	)	​	(0.2	)	​	(0.1	)	​	-		​	(0.3	)
Equity in income of subsidiaries			49.5			(5.0	)		6.6			6.6			-			(56.1	)		-
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Income (loss) before income taxes		​	42.5		​	(27.0	)	​	73.3		​	51.3		​	16.7		​	(56.1	)	​	54.4
Provision for (benefit from) income taxes			(2.0	)		(6.3	)		17.5			11.2			0.1			-			9.3
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Consolidated net income (loss)		​	44.5		​	(20.7	)	​	55.8		​	40.1		​	16.6		​	(56.1	)	​	45.1
Less net income attributable to noncontrolling interest			-			-			-			-			0.6			-			0.6
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Net income (loss) attributable to Axiall		$	44.5		$	(20.7	)	$	55.8		$	40.1		$	16.0		$	(56.1	)	$	44.5
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Comprehensive income (loss) attributable to Axiall		$	29.3		$	(28.9	)	$	49.2		$	33.5		$	10.1		$	(43.6	)	$	29.3
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​

AXIALL CORPORATION
Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income
Three Months Ended September 30, 2013
(Unaudited)

(In millions)		Parent Company (a)			Eagle Spinco Inc.			Guarantor Subsidiaries Excluding Eagle Spinco Inc.			Guarantor Subsidiaries Including Eagle Spinco Inc. (b)			Non- Guarantor Subsidiaries (c)			Eliminations (d)			Consolidated (a)+(b)+(c)+(d)
Net sales		$	-		$	-		$	1,033.4		$	1,033.4		$	215.9		$	(51.8	)	$	1,197.5
Operating costs and expenses:
Cost of sales		​	-		​	-		​	884.6		​	884.6		​	171.1		​	(51.8	)	​	1,003.9
Selling, general and administrative expenses			10.0			-			45.7			45.7			19.2			-			74.9
Transaction-related costs and other, net		​	10.4		​	-		​	1.4		​	1.4		​	3.0		​	-		​	14.8
Long-lived asset impairment charges, net			-			-			22.9			22.9			2.9			-			25.8
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Total operating costs and expenses		​	20.4		​	-		​	954.6		​	954.6		​	196.2		​	(51.8	)	​	1,119.4
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Operating income (loss)			(20.4	)		-			78.8			78.8			19.7			-			78.1
Other income (expense):		​			​			​			​			​			​			​
Interest income (expense), net			(14.1	)		(11.7	)		11.9			0.2			(5.8	)		-			(19.7	)
Foreign exchange loss		​	-		​	-		​	-		​	-		​	(0.4	)	​	-		​	(0.4	)
Equity in income of subsidiaries			56.0			46.4			4.9			4.9			-			(60.9	)		-
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Income before income taxes		​	21.5		​	34.7		​	95.6		​	83.9		​	13.5		​	(60.9	)	​	58.0
Provision for (benefit from) income taxes			(17.5	)		(5.5	)		39.2			33.8			2.4			-			18.7
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Consolidated net income		​	39.0		​	40.2		​	56.4		​	50.1		​	11.1		​	(60.9	)	​	39.3
Less net income attributable to noncontrolling interest			-			-			-			-			0.3			-			0.3
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Net income attributable to Axiall		$	39.0		$	40.2		$	56.4		$	50.1		$	10.8		$	(60.9	)	$	39.0
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Comprehensive income attributable to Axiall		$	46.4		$	43.7		$	60.0		$	53.8		$	12.6		$	(66.4	)	$	46.4
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​

AXIALL CORPORATION
Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income (Loss)
Nine months Ended September 30, 2014
(Unaudited)

(In millions)		Parent Company (a)			Eagle Spinco Inc.			Guarantor Subsidiaries Excluding Eagle Spinco Inc.			Guarantor Subsidiaries Including Eagle Spinco Inc. (b)			Non- Guarantor Subsidiaries (c)			Eliminations (d)			Consolidated (a)+(b)+(c)+(d)
Net sales		$	-		$	-		$	3,091.0		$	3,091.0		$	595.5		$	(186.5	)	$	3,500.0
Operating costs and expenses:
Cost of sales		​	-		​	-		​	2,808.3		​	2,808.3		​	488.8		​	(186.5	)	​	3,110.6
Selling, general and administrative expenses			33.4			-			138.4			138.4			60.6			-			232.4
Transaction-related costs and other, net		​	11.4		​	-		​	7.4		​	7.4		​	5.0		​	-		​	23.8
Long-lived asset impairment charges, net			-			-			0.9			0.9			0.1			-			1.0
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Total operating costs and expenses		​	44.8		​	-		​	2,955.0		​	2,955.0		​	554.5		​	(186.5	)	​	3,367.8
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Operating income (loss)			(44.8	)		-			136.0			136.0			41.0			-			132.2
Other income (expense):		​			​			​			​			​			​			​
Interest income (expense), net			23.3			(65.3	)		1.4			(63.9	)		(16.3	)		-			(56.9	)
Foreign exchange gain (loss)		​	-		​	-		​	(0.4	)	​	(0.4	)	​	0.2		​	-		​	(0.2	)
Equity in income (loss) of subsidiaries			75.8			(41.6	)		15.3			15.3			-			(91.1	)		-
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Income (loss) before income taxes		​	54.3		​	(106.9	)	​	152.3		​	87.0		​	24.9		​	(91.1	)	​	75.1
Provision for (benefit from) income taxes			(5.8	)		(17.8	)		34.1			16.3			2.0			-			12.5
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Consolidated net income (loss)		​	60.1		​	(89.1	)	​	118.2		​	70.7		​	22.9		​	(91.1	)	​	62.6
Less net income attributable to noncontrolling interest			-			-			-			-			2.5			-			2.5
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Net income (loss) attributable to Axiall		$	60.1		$	(89.1	)	$	118.2		$	70.7		$	20.4		$	(91.1	)	$	60.1
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Comprehensive income (loss) attributable to Axiall		$	41.5		$	(137.8	)	$	71.3		$	23.7		$	15.3		$	(39.0	)	$	41.5
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​

AXIALL CORPORATION
Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income
Nine months Ended September 30, 2013
(Unaudited)

(In millions)		Parent Company (a)			Eagle Spinco Inc.			Guarantor Subsidiaries Excluding Eagle Spinco Inc.			Guarantor Subsidiaries Including Eagle Spinco Inc. (b)			Non- Guarantor Subsidiaries (c)			Eliminations (d)			Consolidated (a)+(b)+(c)+(d)
Net sales		$	-		$	-		$	3,119.9		$	3,119.9		$	564.9		$	(153.3	)	$	3,531.5
Operating costs and expenses:
Cost of sales		​	-		​	-		​	2,669.4		​	2,669.4		​	459.6		​	(153.3	)	​	2,975.7
Selling, general and administrative expenses			27.8			-			134.2			134.2			57.8			-			219.8
Transaction-related costs and other, net		​	26.0		​	-		​	4.3		​	4.3		​	3.4		​	-		​	33.7
Long-lived asset impairment charges, net			-			-			25.5			25.5			2.9			-			28.4
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Total operating costs and expenses		​	53.8		​	-		​	2,833.4		​	2,833.4		​	523.7		​	(153.3	)	​	3,257.6
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Operating income (loss)			(53.8	)		-			286.5			286.5			41.2			-			273.9
Other income (expense):		​			​			​			​			​			​			​
Interest income (expense), net			(42.8	)		(31.0	)		33.5			2.5			(17.1	)		-			(57.4	)
Loss on redemption and other debt costs		​	(66.1	)	​	(12.4	)	​	-		​	(12.4	)	​	-		​	-		​	(78.5	)
Gain on acquisition of controlling interest			-			-			23.5			23.5			-			-			23.5
Equity in income of subsidiaries		​	213.5		​	108.4		​	13.8		​	13.8		​	-		​	(227.3	)	​	-
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Income before income taxes			50.8			65.0			357.3			313.9			24.1			(227.3	)		161.5
Provision for (benefit from) income taxes		​	(57.5	)	​	(15.4	)	​	119.2		​	103.9		​	4.9		​	-		​	51.3
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Consolidated net income			108.3			80.4			238.1			210.0			19.2			(227.3	)		110.2
Less net income attributable to noncontrolling interest		​	-		​	-		​	-		​	-		​	1.9		​	-		​	1.9
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Net income attributable to Axiall		$	108.3		$	80.4		$	238.1		$	210.0		$	17.3		$	(227.3	)	$	108.3
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
		​			​			​			​			​			​			​
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Comprehensive income attributable to Axiall		$	98.0		$	75.0		$	234.1		$	205.9		$	16.3		$	(222.2	)	$	98.0
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​

Supplemental Condensed Consolidating Statement of Cash Flows Information

AXIALL CORPORATION
Supplemental Condensed Consolidating Statement of Cash Flows
Nine months Ended September 30, 2014
(Unaudited)

(In millions)		Parent Company (a)			Eagle Spinco Inc.			Guarantor Subsidiaries Excluding Eagle Spinco Inc.			Guarantor Subsidiaries Including Eagle Spinco Inc. (b)			Non- Guarantor Subsidiaries (c)			Eliminations (d)			Consolidated (a)+(b)+(c)+(d)
Net cash provided by operating activities		$	54.9		$	11.7		$	115.5		$	117.9		$	9.5		$	(20.8	)	$	161.5
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Cash flows from investing activities:
Capital expenditures		​	(6.2	)	​	-		​	(127.6	)	​	(127.6	)	​	(13.6	)	​	-		​	(147.4	)
Acquisitions, net of cash acquired			-			-			(5.8	)		(5.8	)		(0.3	)		-			(6.1	)
Proceeds from the sale of assets and other		​	-		​	-		​	5.1		​	5.1		​	0.2		​	-		​	5.3
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Net cash used in investing activities			(6.2	)		-			(128.3	)		(128.3	)		(13.7	)		-			(148.2	)
Cash flows from financing activities:		​			​			​			​			​			​			​
Borrowings on ABL revolver			148.9			-			-			-			-			-			148.9
Repayments on ABL revolver		​	(148.9	)	​	-		​	-		​	-		​	-		​	-		​	(148.9	)
Long-term debt payments			-			(2.1	)		(0.6	)		(2.6	)		-			-			(2.6	)
Deferred acquisition payments		​	(10.0	)	​	-		​	-		​	-		​	-		​	-		​	(10.0	)
Lease financing obligation payment			-			-			-			-			(2.3	)		-			(2.3	)
Fees paid related to financing activities		​	(0.2	)	​	(0.4	)	​	-		​	(0.4	)	​	-		​	-		​	(0.6	)
Dividends paid			(33.8	)		-			-			-			-			-			(33.8	)
Distribution to noncontrolling interest		​	-		​	-		​	-		​	-		​	(7.7	)	​	-		​	(7.7	)
Excess tax benefits from share-based payment arrangements			2.3			-			-			-			-			-			2.3
Stock compensation plan activity		​	(7.0	)	​	-		​	-		​	-		​	-		​	-		​	(7.0	)
Distribution to affiliate			-			(9.2	)		(9.2	)		(9.2	)		(11.6	)		20.8			-
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Net cash used in financing activities		​	(48.7	)	​	(11.7	)	​	(9.8	)	​	(12.2	)	​	(21.6	)	​	20.8		​	(61.7	)
Effect of exchange rate changes on cash and cash equivalents			-			-			-			-			(4.4	)		-			(4.4	)
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Net change in cash and cash equivalents		​	-		​	-		​	(22.6	)	​	(22.6	)	​	(30.2	)	​	-		​	(52.8	)
Cash and cash equivalents at beginning of period			-			-			76.9			76.9			89.6			-			166.5
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Cash and cash equivalents at end of period		$	-		$	-		$	54.3		$	54.3		$	59.4		$	-		$	113.7
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​

AXIALL CORPORATION
Supplemental Condensed Consolidating Statement of Cash Flows
Nine months Ended September 30, 2013
(Unaudited)

(In millions)		Parent Company (a)			Eagle Spinco Inc.			Guarantor Subsidiaries Excluding Eagle Spinco Inc.			Guarantor Subsidiaries Including Eagle Spinco Inc. (b)			Non- Guarantor Subsidiaries (c)			Eliminations (d)			Consolidated (a)+(b)+(c)+(d)
Net cash provided by (used in) operating activities		$	64.7		$	111.3		$	(38.9	)	$	72.4		$	18.9		$	-		$	156.0
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Cash flows from investing activities:
Capital expenditures		​	(2.9	)	​	-		​	(91.9	)	​	(91.9	)	​	(13.7	)	​	-		​	(108.5	)
Proceeds from sale of assets and other			-			-			11.1			11.1			-						11.1
Distribution from affiliate		​	15.9		​	15.9		​	19.9		​	19.9		​	-		​	(35.8	)	​	-
Acquisitions, net of cash acquired			-			-			-			-			26.7			-			26.7
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Net cash provided by (used in) investing activities		​	13.0		​	15.9		​	(60.9	)	​	(60.9	)	​	13.0		​	(35.8	)	​	(70.7	)
Cash flows from financing activities:
Borrowings on ABL revolver		​	396.6		​	-		​	-		​	-		​	5.9		​	-		​	402.5
Repayments on ABL revolver			(396.6	)		-			-			-			(5.9	)		-			(402.5	)
Issuance of long-term debt		​	450.0		​	-		​	-		​	-		​	-		​	-		​	450.0
Long-term debt payments			(450.0	)		(81.1	)		-			(81.1	)		-			-			(531.1	)
Make-whole and other fees paid related to financing activities		​	(65.8	)	​	(30.2	)	​	-		​	(30.2	)	​	(2.0	)	​	-		​	(98.0	)
Dividends paid			(11.2	)		-			-			-			-			-			(11.2	)
Distribution to noncontrolling interest		​	-		​	-		​	-		​	-		​	(13.3	)	​	-		​	(13.3	)
Excess tax benefits from share based payment arrangements			0.8			-			-			-			-			-			0.8
Stock compensation plan activity		​	(1.5	)	​	-		​	-		​	-		​	-		​	-		​	(1.5	)
Distribution to affiliate			-			(15.9	)		(15.9	)		(15.9	)		(19.9	)		35.8			-
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Net cash used in financing activities		​	(77.7	)	​	(127.2	)	​	(15.9	)	​	(127.2	)	​	(35.2	)	​	35.8		​	(204.3	)
Effect of exchange rate changes on cash and cash equivalents			-			-			-			-			(1.4	)		-			(1.4	)
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Net change in cash and cash equivalents		​	-		​	-		​	(115.7	)	​	(115.7	)	​	(4.7	)	​	-		​	(120.4	)
Cash and cash equivalents at beginning of period			-			-			131.4			131.4			68.9			-			200.3
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Cash and cash equivalents at end of period		$	-		$	-		$	15.7		$	15.7		$	64.2		$	-		$	79.9
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​

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