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or Name
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Domtar Corp (2)
Symbol UFS
Shares Issued 42,354,486
Close 2012-02-02 C$ 89.45
Market Cap C$ 3,788,608,773
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ORIGINAL: Domtar Corporation reports preliminary fourth quarter and fiscal year 2011 financial results

2012-02-03 08:20 ET - News Release

Domtar Corporation reports preliminary fourth quarter and fiscal year 2011 financial results

TICKER SYMBOL
(NYSE: UFS) (TSX: UFS)

Good financial results despite softness in global pulp markets
(All financial information is in U.S. dollars, and all earnings (loss) per share results are diluted, unless otherwise noted.)

  • Fourth quarter 2011 net earnings of $1.63 per share, earnings before items1 of $2.49 per share
  • Personal care segment delivers financial performance in line with expectations
  • Share buyback totaled $494 million in 2011; share count reduced by 14% from December 2010


MONTREAL, Feb. 3, 2012 /CNW Telbec/ - Domtar Corporation (NYSE: UFS) (TSX: UFS) today reported net earnings of $61Â million ($1.63 per share) for the fourth quarter of 2011 compared to net earnings of $117Â million ($2.95 per share) for the third quarter of 2011 and net earnings of $325Â million ($7.59Â per share) for the fourth quarter of 2010. Sales for the fourth quarter of 2011 amounted to $1.4Â billion. Excluding items listed below, the Company had earnings before items1 of $93 million ($2.49 per share) for the fourth quarter of 2011 compared to earnings before items1 of $123 million ($3.10 per share) for the third quarter of 2011 and earnings before items1 of $103Â million ($2.41 per share) for the fourth quarter of 2010.

Fourth quarter 2011 items:

  • Closure and restructuring costs of $38 million ($23 million after tax) mostly related to the restructuring of certain U.S. pension benefit plans; and

  • Charge of $12 million ($9 million after tax) related to the impairment and write-down of property, plant and equipment.

Third quarter 2011 items:

  • Gains on the sale of property, plant and equipment of $4 million ($3 million after tax);

  • Charge of $8 million ($4 million after tax) related to the impairment and write-down of property, plant and equipment;

  • Premium paid on debt repurchase of $4 million ($3 million after tax);

  • Closure and restructuring costs of $1 million ($1 million after tax); and

  • Negative impact of purchase accounting of $1 million ($1 million after tax).

Fourth quarter 2010 items:

  • Benefit from cellulosic biofuel producer income tax credit of $127 million;

  • Benefit from reversal of a valuation allowance on Canadian deferred income tax assets of $100 million;

  • Costs for debt repurchase of $7 million ($4 million after tax); and

  • Closure and restructuring costs of $1 million ($1 million after tax).

"Our pulp earnings were affected by the rapid decline in global pulp prices while earnings from our paper business were impacted by the typical seasonal slowdown of the fourth quarter. Nevertheless, our fourth quarter results are good results and I am pleased to see the Attends business perform to expectations," said John D. Williams, President and Chief Executive Officer.

FISCAL YEAR 2011 HIGHLIGHTS

For fiscal year 2011, net earnings amounted to $365Â million ($9.08 per share) compared to net earnings of $605Â million ($14.00 per share) for fiscal year 2010. The Company had earnings before items1 of $452 million ($11.24 per share) for fiscal 2011 compared to earnings before items1 of $471 million ($10.90Â per share) for fiscal 2010. Sales amounted to $5.6Â billion for fiscal year 2011.

Commenting on the 2011 performance, Mr. Williams said, "Looking back at 2011, we delivered another strong performance. The second half was slightly more challenging due to the decline in pulp prices however we maintained our volumes. This solid performance enabled us to pursue our commitment to returning a majority of free cash flow to shareholders. In 2011, we returned over $543 million or $13.50 per share, representing 73% of total free cash flow1, through a combination of share buyback and regular dividends."

QUARTERLY REVIEW

Operating income before items1 was $148Â million in the fourth quarter of 2011 compared to an operating income before items1 of $193Â million in the third quarter of 2011. Depreciation and amortization totaled $95 million in the fourth quarter of 2011.

In December 2011, Domtar signed a four-year master agreement with the United Steelworkers that covers approximately 3,000 hourly employees at nine different locations in the United States. Per the agreement, Domtar is restructuring the pension plans covering these negotiated employees. This will result in Domtar's withdrawal from a multi-employer pension plan and the transition of all covered employees not grandfathered under the existing defined-benefit pension plans to a defined-contribution pension plan for future service. As a result, Domtar incurred a $41 million charge recorded under Closure and restructuring costs.

(In millions of dollars)      Â 4Q 2011Â 3Q 2011
Sales                         Â  $1,369Â  $1,417
Operating income (loss)       Â      Â Â      Â 
    Pulp and Paper segment         92     189
    Distribution segment            -     (1)
    Personal Care segment           7       -
    Corporate                       -     (1)
    Total                          99     187
Operating income before items1Â     148Â     193
Depreciation and amortization       95      93


The decrease in operating income before items1 in the fourth quarter of 2011 was the result of lower average selling prices for pulp, lower shipments for paper and higher energy costs. These factors were partially offset by lower maintenance costs, lower freight costs, the positive impact of a weaker Canadian dollar and the inclusion of Attends' earnings for a full quarter.

When compared to the third quarter of 2011, paper shipments decreased 6.5% and pulp shipments increased 12.6%. Paper deliveries of ArivaTM decreased 8% when compared to the third quarter of 2011. The shipments-to-production ratio for paper was 95% in the fourth quarter of 2011, compared to 102% in the third quarter of 2011. Paper inventories increased by 40,000 tons while pulp inventories decreased by 25,000 metric tons as at the end of December, compared to September levels.

LIQUIDITY AND CAPITAL

Cash flow provided from operating activities amounted to $883 million and capital expenditures amounted to $144 million, resulting in free cash flow1 of $739 million for fiscal 2011. Domtar's net debt-to-total capitalization ratio1 stood at 12% at December 31, 2011 compared to 9% at December 31, 2010.

OUTLOOK

Prices for pulp are still expected to remain under pressure in certain geographies while market dynamics in the Asian markets are stabilizing. In fine papers, North American demand is expected to decline at a 2-4% rate in 2012, consistent with long-term trends. Any acceleration in employment growth may help mitigate the structural decline in paper demand. Inflation on input costs is expected to be moderate in 2012.

EARNINGS CONFERENCE CALL

The Company will hold a conference call today at 11:00 a.m. (ET) to discuss its fourth quarter 2011 financial results. Financial analysts are invited to participate in the call by dialing at least 10 minutes before start time 1 (866) 321-8231 (toll free - North America) or 1 (416) 642-5213 (International), while media and other interested individuals are invited to listen to the live webcast on the Domtar Corporation website at www.domtar.com.

The Company will release its first quarter 2012 earnings on April 26, 2012 before markets open, followed by a conference call at 10:00 a.m. (ET) to discuss results. The date is tentative and will be confirmed approximately three weeks prior to the official earnings release date.


About Domtar
Domtar Corporation (NYSE: UFS) (TSX: UFS) is the largest integrated manufacturer and marketer of uncoated freesheet paper in North America and the second largest in the world based on production capacity, and is also a manufacturer of papergrade, fluff and specialty pulp. The Company designs, manufactures, markets and distributes a wide range of business, commercial printing and publishing as well as converting and specialty papers including recognized brands such as Cougar®, Lynx® Opaque Ultra, Husky® Opaque Offset, First Choice® and Domtar EarthChoice® Office Paper, part of a family of environmentally and socially responsible papers. Domtar also produces a complete line of incontinence care products and distributes washcloths marketed primarily under the Attends® brand name. Domtar owns and operates ArivaTM, an extensive network of strategically located paper distribution facilities. The Company employs approximately 8,700 people. To learn more, visit www.domtar.com.

Forward-Looking Statements
All statements in this news release that are not based on historical fact are "forward-looking statements." While management has based any forward-looking statements contained herein on its current expectations, the information on which such expectations were based may change. These forward-looking statements rely on a number of assumptions concerning future events and are subject to a number of risks, uncertainties, and other factors, many of which are outside of our control that could cause actual results to materially differ from such statements. Such risks, uncertainties, and other factors include, but are not necessarily limited to, those set forth under the captions "Forward-Looking Statements" and "Risk Factors" of the latest Form 10-K filed with the SEC as periodically updated by subsequently filed Form 10-Q's. Unless specifically required by law, we assume no obligation to update or revise these forward-looking statements to reflect new events or circumstances.

_______________________________
1 Â Non-GAAP financial measure. Refer to the Reconciliation of Non-GAAP Financial Measures in the appendix.


Domtar Corporation                                                                                                                  Â Â                             Â Â                             Â Â                           Â  Â 
Highlights                                                                                                                          Â Â                             Â Â                             Â Â                           Â  Â 
(In millions of dollars, unless otherwise noted)                                                                                    Â Â                             Â Â                             Â Â                           Â  Â 
                                                                                                                                                                                                                             
                                                                                                       Three months endedDecember 31 Three months ended December 31 Twelve months endedDecember 31 Twelve months ended December 31
                                                                                                                   2011                           2010                           2011                           2010              
                                                                                                                                                                (Unaudited)                                                          
                                                                                                                                   $                              $                              $                               $
                                                                                                                                                                                                                             
Selected Segment Information                                                                                                        Â Â                             Â Â                             Â Â                           Â  Â 
                                                                                                                                                                                                                               
Sales                                                                                                                               Â Â                             Â Â                             Â Â                           Â  Â 
                    Pulp and Paper                                                                                             1,177                          1,212                          4,953                           5,070
                    Distribution                                                                                                 177                            212                            781                             870
                    Personal Care                                                                                                 54                              -                             71                               -
                    Wood                                                                                                           -                              -                              -                             150
Total for reportable segments                                                                                                    1,408Â                          1,424Â                          5,805Â                           6,090
                    Intersegment sales - Pulp and Paper                                                                         (39)                           (51)                          (193)                           (229)
                    Intersegment sales - Wood                                                                                      -                              -                              -                            (11)
Consolidated sales                                                                                                               1,369Â                          1,373Â                          5,612Â                           5,850
Depreciation and amortization and impairment and write-down of property, plant and equipment                                        Â Â                             Â Â                             Â Â                              Â 
                    Pulp and Paper                                                                                                91                             94                            368                             381
                    Distribution                                                                                                   1                              1                              4                               4
                    Personal Care                                                                                                  3                              -                              4                               -
                    Wood                                                                                                           -                              -                              -                              10
Total for reportable segments                                                                                                       95Â                             95Â                            376Â                             395
                    Impairment and write-down of property, plant and equipment - Pulp and Paper                                   12                              -                             85                              50
Consolidated depreciation and amortization and impairment and write-down of property, plant and equipment                          107Â                             95Â                            461Â                             445
                                                                                                                                                                                                                             
Operating income (loss)                                                                                                             Â Â                             Â Â                             Â Â                           Â  Â 
                    Pulp and Paper                                                                                                92                            161                            581                             667
                    Distribution                                                                                                   -                            (3)                              -                             (3)
                    Personal Care                                                                                                  7                              -                              7                               -
                    Wood                                                                                                           -                              -                              -                            (54)
                    Corporate                                                                                                      -                            (3)                              4                             (7)
Consolidated operating income                                                                                                       99Â                            155Â                            592Â                             603
Interest expense, net                                                                                                               20Â                             29Â                             87Â                             155
Earnings before income taxes and equity earnings                                                                                    79Â                            126Â                            505Â                             448
Income tax expense (benefit)                                                                                                        11Â                          (199)Â                            133Â                           (157)
Equity loss, net of taxes                                                                                                            7Â                              -Â                              7Â                               -
Net earnings                                                                                                                        61Â                            325Â                            365Â                             605
                                                                                                                                                                                                                               
Per common share (in dollars)                                                                                                       Â Â                             Â Â                             Â Â                           Â  Â 
           Net earnings                                                                                                                                                                                                      
                    Basic                                                                                                       1.64                           7.67                           9.15                           14.14
                    Diluted                                                                                                     1.63                           7.59                           9.08                           14.00
Weighted average number of common and exchangeable shares outstanding (millions)                                                    Â Â                             Â Â                             Â Â                              Â 
                    Basic                                                                                                       37.1                           42.4                           39.9                            42.8
                    Diluted                                                                                                     37.4                           42.8                           40.2                            43.2
                                                                                                                                                                                                                               
Cash flows provided from operating activities                                                                                      172Â                            166Â                            883Â                           1,166
Additions to property, plant and equipment                                                                                          80Â                             41Â                            144Â                             153
                                                                                                                                                                                                                               
                                                                                                                                                                                                                              
Domtar Corporation                                                                                                                  Â Â                             Â Â                             Â Â                              Â 
Consolidated Statements of Earnings                                                                                                 Â Â                             Â Â                             Â Â                              Â 
(In millions of dollars, unless otherwise noted)                                                                                    Â Â                             Â Â                             Â Â                              Â 
                                                                                                                                                                                                                              
                                                                                                       Three months endedDecember 31 Three months ended December 31 Twelve months endedDecember 31 Twelve months ended December 31
                                                                                                                   2011                           2010                           2011                           2010              
                                                                                                                                                                (Unaudited)                                                          
                                                                                                                                   $                              $                              $                               $
                                                                                                                                                                                                                              
Sales                                                                                                                            1,369Â                          1,373Â                          5,612Â                           5,850
Operating expenses                                                                                                                  Â Â                             Â Â                             Â Â                              Â 
                    Cost of sales, excluding depreciation and amortization                                                     1,039                          1,020                          4,171                           4,417
                    Depreciation and amortization                                                                                 95                             95                            376                             395
                    Selling, general and administrative                                                                           87                             94                            340                             338
                    Impairment and write-down of property, plant and equipment                                                    12                              -                             85                              50
                    Closure and restructuring costs                                                                               38                              1                             52                              27
                    Other operating loss (income), net                                                                           (1)                              8                            (4)                              20
                                                                                                                               1,270                          1,218                          5,020                           5,247
Operating income                                                                                                                    99Â                            155Â                            592Â                             603
Interest expense, net                                                                                                               20Â                             29Â                             87Â                             155
Earnings before income taxes and equity earnings                                                                                    79Â                            126Â                            505Â                             448
Income tax expense (benefit)                                                                                                        11Â                          (199)Â                            133Â                           (157)
Equity loss, net of taxes                                                                                                            7Â                              -Â                              7Â                               -
Net earnings                                                                                                                        61Â                            325Â                            365Â                             605
                                                                                                                                                                                                                              
Per common share (in dollars)                                                                                                       Â Â                             Â Â                             Â Â                              Â 
                                                                                                                                                                                                                               
           Net earnings                                                                                                                                                                                                        
                    Basic                                                                                                       1.64                           7.67                           9.15                           14.14
                    Diluted                                                                                                     1.63                           7.59                           9.08                           14.00
Weighted average number of common and exchangeable shares outstanding (millions)                                                    Â Â                             Â Â                             Â Â                              Â 
                    Basic                                                                                                       37.1                           42.4                           39.9                            42.8
                    Diluted                                                                                                     37.4                           42.8                           40.2                            43.2

Domtar Corporation                                                    
Consolidated Balance Sheets at                             Â Â          Â 
(In millions of dollars)                                   Â Â          Â 
                                                                      
                                                 December 31 December 31
                                                    2011        2010    
                                                       (Unaudited)       
                                                           $           $
                                                                      
Assets                                                     Â Â          Â 
Current assets                                             Â Â          Â 
  Cash and cash equivalents                             444         530
  Receivables, less allowances of $5 and $7             644         601
  Inventories                                           652         648
  Prepaid expenses                                       22          28
  Income and other taxes receivable                      47          78
  Deferred income taxes                                 125         115
   Total current assets                              1,934       2,000
                                                                      
 Property, plant and equipment, at cost               8,448       9,255
 Accumulated depreciation                           (4,989)     (5,488)
   Net property, plant and equipment                 3,459       3,767
Goodwill                                                  163Â           -
Intangible assets, net of amortization                    204Â          56
Other assets                                             109         203
    Total assets                                    5,869       6,026
                                                                      
Liabilities and shareholders' equity                                  
Current liabilities                                                   
  Bank indebtedness                                       7          23
  Trade and other payables                              688         678
  Income and other taxes payable                         17          22
  Long-term debt due within one year                      4           2
    Total current liabilities                         716         725
                                                                      
Long-term debt                                            837Â         825
Deferred income taxes and other                          927         924
Other liabilities and deferred credits                   417         350
                                                                      
Shareholders' equity                                                  
 Exchangeable shares                                      49          64
 Additional paid-in capital                            2,326       2,791
 Retained earnings                                       671         357
 Accumulated other comprehensive loss                   (74)        (10)
   Total shareholders' equity                        2,972       3,202
    Total liabilities and shareholders' equity      5,869       6,026

Â

Domtar Corporation                                                                                                                                                                       
Consolidated Statements of Cash Flows                                                                                                                                                    
(In millions of dollars)                                                                                                                                Â                              Â 
                                                                                                                                                                                      
                                                                                                                          Twelve months ended December 31Twelve months ended December 31
                                                                                                                                       2011                           2010              
                                                                                                                                                   (Unaudited)                          
                                                                                                                                                        $                              $
                                                                                                                                                                                      
Operating activities                                                                                                                                    Â                              Â 
Net earnings                                                                                                                                           365                            605
Adjustments to reconcile net earnings to cash flows from operating activities                                                                           Â                              Â 
 Depreciation and amortization                                                                                                                        376                            395
 Deferred income taxes and tax uncertainties                                                                                                           40                          (174)
 Impairment and write-down of property, plant and equipment                                                                                            85                             50
 Loss on repurchase of long-term debt                                                                                                                   4                             47
 Net losses (gains) on disposals of property, plant and equipment and sale of businesses                                                              (6)                             33
 Stock-based compensation expense                                                                                                                       3                              5
 Equity loss, net                                                                                                                                       7                              -
 Other                                                                                                                                                  -                            (2)
Changes in assets and liabilities, excluding the effects of acquisition and sale of businesses                                                          Â                              Â 
 Receivables                                                                                                                                         (12)                           (73)
 Inventories                                                                                                                                            2                             39
 Prepaid expenses                                                                                                                                       2                              6
 Trade and other payables                                                                                                                            (17)                           (11)
 Income and other taxes                                                                                                                                33                            344
 Difference between employer pension and other post-retirement contributions and pension and other post-retirement expense                           (18)                          (120)
 Other assets and other liabilities                                                                                                                    19                             22
 Cash flows provided from operating activities                                                                                                        883                          1,166
                                                                                                                                                                                      
Investing activities                                                                                                                                    Â                              Â 
Additions to property, plant and equipment                                                                                                           (144)                          (153)
Proceeds from disposals of property, plant and equipment                                                                                                34                             26
Proceeds from sale of businesses and investments                                                                                                        10                            185
Acquisition of business, net of cash acquired                                                                                                        (288)                              -
Other                                                                                                                                                  (7)                              -
 Cash flows (used for) provided from investing activities                                                                                           (395)                             58
                                                                                                                                                                                      
Financing activities                                                                                                                                    Â                              Â 
Dividend payments                                                                                                                                     (49)                           (21)
Net change in bank indebtedness                                                                                                                       (16)                           (19)
Repayment of long-term debt                                                                                                                           (18)                          (898)
Premium paid on debt repurchases                                                                                                                       (7)                           (35)
Stock repurchase                                                                                                                                     (494)                           (44)
Prepaid on structured stock repurchase, net                                                                                                              -                              2
Other                                                                                                                                                   10                            (3)
 Cash flows used for financing activities                                                                                                           (574)                        (1,018)
                                                                                                                                                                                      
Net (decrease) increase in cash and cash equivalents                                                                                                  (86)                            206
Translation adjustments related to cash and cash equivalents                                                                                             -                              -
Cash and cash equivalents at beginning of year                                                                                                         530                            324
Cash and cash equivalents at end of year                                                                                                               444                            530
                                                                                                                                                                                      
Supplemental cash flow information                                                                                                                      Â                              Â 
 Net cash payments for:                                                                                                                                                               
                                                      Interest                                                                                        74                            107
                                                      Income taxes paid                                                                               60                             28

Domtar Corporation
Quarterly Reconciliation of Non-GAAP Financial Measures
(In millions of dollars, unless otherwise noted)

The following table sets forth certain non-U.S. generally accepted accounting principles ("GAAP") financial metrics identified in bold as "Earnings before items", "Earnings before items per diluted share", "EBITDA", "EBITDA margin", "EBITDA before items", "EBITDA margin before items", "Free cash flow", "Net debt" and "Net debt-to-total capitalization." Management believes that the financial metrics presented are frequently used by investors and are useful to evaluate our ability to service debt and our overall credit profile. Management believes these metrics are also useful to measure the operating performance and benchmark with peers within the industry. These metrics are presented as a complement to enhance the understanding of operating results but not in substitution for GAAP results.

The Company calculates "Earnings before items" and "EBITDA before items" by excluding the after-tax (pre-tax) effect of items considered by management as not reflecting our current operations. Management uses these measures, as well as EBITDA and Free cash flow, to focus on ongoing operations and believes that it is useful to investors because it enables them to perform meaningful comparisons between periods. Domtar believes that using this information along with Net earnings provides for a more complete analysis of the results of operations. Net earnings and Cash flow provided from operating activities are the most directly comparable GAAP measures.
Â

                                                                                                                                                   
                                                                                                                2011                              2010                
                                                                                                   Q1    Q2    Q3    Q4    YTD   Q1    Q2    Q3    Q4    YTD 
Reconciliation of "Earnings before items" to Net earnings                                       Â     Â    Â Â    Â    Â Â    Â Â    Â Â    Â Â    Â Â    Â Â    Â Â    Â 
   Net earnings                                                                           ($)         133    54   117    61   365    58    31   191   325   605
 (-)Alternative fuel tax credits                                                           ($)           -     -     -     -     -  (18)     -     -     -  (18)
 (-)Cellulose biofuel producer credits                                                     ($)           -     -     -     -     -     -     -     - (127) (127)
 (-)Reversal of valuation allowance on Canadian deferred income tax balances               ($)           -     -     -     -     -     -     -     - (100) (100)
 (+)Impairment and write-down of property, plant and equipment                             ($)           2    38     4     9    53    16     9     9     -    34
 (+)Closure and restructuring costs                                                        ($)           8     1     1    23    33    14     4     1     1    20
 (-)Net losses (gains) on disposals of property, plant and equipment and sale of businesses($)         (5)     5   (3)     -   (3)   (1)    48  (18)     -    29
 (+)Impact of purchase accounting                                                          ($)           -     -     1     -     1     -     -     -     -     -
 (+)Loss on repurchase of long-term debt                                                   ($)           -     -     3     -     3     -    24     -     4    28
 (=)Earnings before items                                                                  ($)         138    98   123    93   452    69   116   183   103   471
 (/)Weighted avg. number of common and exchangeable shares outstanding (diluted)           (millions) 42.4  41.4  39.7  37.4  40.2  43.3  43.4  43.0  42.8  43.2
 (=)Earnings before items per diluted share                                                ($)        3.25  2.37  3.10  2.49 11.24  1.59  2.67  4.26  2.41 10.90
                                                                                                                                                   
Reconciliation of "EBITDA" and "EBITDA before items" to Net earnings                            Â     Â    Â Â    Â    Â Â    Â Â    Â Â    Â Â    Â Â    Â Â    Â Â    Â 
   Net earnings                                                                           ($)         133    54   117    61   365    58    31   191   325   605
 (+)Equity loss, net of taxes                                                              ($)           -     -     -     7     7     -     -     -     -     -
 (+)Income tax expense (benefit)                                                           ($)          57    20    45    11   133    26   (5)    21 (199) (157)
 (+)Interest expense, net                                                                  ($)          21    21    25    20    87    32    70    24    29   155
 (=)Operating income                                                                       ($)         211    95   187    99   592   116    96   236   155   603
 (+)Depreciation and amortization                                                          ($)          93    95    93    95   376   102   101    97    95   395
 (+)Impairment and write-down of property, plant and equipment                             ($)           3    62     8    12    85    22    14    14     -    50
 (-)Net losses (gains) on disposals of property, plant and equipment and sale of businesses($)         (7)     6   (4)   (1)   (6)   (1)    48  (14)     -    33
 (=)EBITDA                                                                                 ($)         300   258   284   205 1,047   239   259   333   250 1,081
 (/)Sales                                                                                  ($)       1,423 1,403 1,417 1,369 5,612 1,457 1,547 1,473 1,373 5,850
 (=)EBITDA margin                                                                          (%)         21%   18%   20%   15%   19%   16%   17%   23%   18%   18%
   EBITDA                                                                                 ($)         300   258   284   205 1,047   239   259   333   250 1,081
 (-)Alternative fuel tax credits                                                           ($)           -     -     -     -     -  (25)     -     -     -  (25)
 (+)Closure and restructuring costs                                                        ($)          11     2     1    38    52    20     5     1     1    27
 (+)Impact of purchase accounting                                                          ($)           -     -     1     -     1     -     -     -     -     -
 (=)EBITDA before items                                                                    ($)         311   260   286   243 1,100   234   264   334   251 1,083
 (/)Sales                                                                                  ($)       1,423 1,403 1,417 1,369 5,612 1,457 1,547 1,473 1,373 5,850
 (=)EBITDA margin before items                                                             (%)         22%   19%   20%   18%   20%   16%   17%   23%   18%   19%
                                                                                                                                                   
Reconciliation of "Free cash flow" to Cash flow provided from operating activities              Â     Â    Â Â    Â    Â Â    Â Â    Â Â    Â Â    Â Â    Â Â    Â Â    Â 
   Cash flow provided from operating activities                                           ($)         148   306   257   172   883   123   610   267   166 1,166
 (-)Additions to property, plant and equipment                                             ($)        (13)  (20)  (31)  (80) (144)  (31)  (43)  (38)  (41) (153)
 (=)Free cash flow                                                                         ($)         135   286   226    92   739    92   567   229   125 1,013
                                                                                                                                                   
"Net debt-to-total capitalization" computation                                                  Â     Â    Â Â    Â    Â Â    Â Â    Â Â    Â Â    Â Â    Â Â    Â Â    Â 
   Bank indebtedness                                                                      ($)          25    25    17     7         19    30    26    23     
 (+)Long-term debt due within one year                                                     ($)           2     2     5     4         31    30    22     2     
 (+)Long-term debt                                                                         ($)         825   824   837   837      1,600 1,186   961   825     
 (=)Debt                                                                                   ($)         852   851   859   848      1,650 1,246 1,009   850     
 (-)Cash and cash equivalents                                                              ($)       (604) (742) (461) (444)      (314) (514) (537) (530)     
 (=)Net debt                                                                               ($)         248   109   398   404      1,336   732   472   320     
 (+)Shareholders' equity                                                                   ($)       3,288 3,194 2,999 2,972      2,748 2,642 2,811 3,202     
 (=)Total capitalization                                                                   ($)       3,536 3,303 3,397 3,376      4,084 3,374 3,283 3,522     
   Net debt                                                                               ($)         248   109   398   404      1,336   732   472   320     
 (/)Total capitalization                                                                   ($)       3,536 3,303 3,397 3,376      4,084 3,374 3,283 3,522     
 (=)Net debt-to-total capitalization                                                       (%)          7%    3%   12%   12%        33%   22%   14%    9%     
                                                                                                                                                   

"Earnings before items", "Earnings before items per diluted share", "EBITDA", "EBITDA margin", "EBITDA before items", "EBITDA margin before items", "Free cash flow", "Net debt" and "Net debt-to-total capitalization" have no standardized meaning prescribed by GAAP and are not necessarily comparable to similar measures presented by other companies and therefore should not be considered in isolation or as a substitute for Net earnings, Operating income or any other earnings statement, cash flow statement or balance sheet financial information prepared in accordance with GAAP. It is important for readers to understand that certain items may be presented in different lines by different companies on their financial statements thereby leading to different measures for different companies.

Domtar Corporation
Quarterly Reconciliation of Non-GAAP Financial Measures - By Segment 2011
(In millions of dollars, unless otherwise noted)

The following table sets forth certain non-U.S. generally accepted accounting principles ("GAAP"), financial metrics identified in bold as "Operating income (loss) before items", "EBITDA before items" and "EBITDA margin before items" by reportable segment.
Management believes that the financial metrics presented are frequently used by investors and are useful to measure the operating performance and benchmark with peers within the industry.
These metrics are presented as a complement to enhance the understanding of operating results but not in substitution for GAAP results.

The Company calculates the segmented "Operating income (loss) before items" by excluding the pre-tax effect of items considered by management as not reflecting our ongoing operations.
Management uses these measures to focus on ongoing operations and believes that it is useful to investors because it enables them to perform meaningful comparisons between periods.
Domtar believes that using this information along with Operating income (loss) provides for a more complete analysis of the results of operations. Operating income (loss) by segment is the most directly comparable GAAP measure.

Â

                                                                                                                                                                                               
                                                                                                     Pulp and Paper            Distribution         Personal Care (1)          Corporate                 Total          
                                                                                                 Q1'11Q2'11Q3'11Q4'11  YTDQ1'11Q2'11Q3'11Q4'11YTDQ1'11Q2'11Q3'11Q4'11YTDQ1'11Q2'11Q3'11Q4'11YTDQ1'11Q2'11Q3'11Q4'11  YTD
Reconciliation of Operating income (loss) to "Operating income (loss) before items"       Â  Â  Â Â       Â       Â    Â    Â    Â    Â    Â    Â  Â    Â    Â    Â    Â  Â    Â    Â    Â    Â  Â    Â    Â    Â    Â    Â 
   Operating income (loss)                                                              ($)          209   91  189   92  581    3  (2)  (1)    -  -    -    -    -    7  7  (1)    6  (1)    -  4  211   95  187   99  592
 (+)Impairment and write-down of property, plant and equipment                           ($)            3   62    8   12   85    -    -    -    -  -    -    -    -    -  -    -    -    -    -  -    3   62    8   12   85
 (+)Closure and restructuring costs                                                      ($)           11    2    1   37   51    -    -    -    1  1    -    -    -    -  -    -    -    -    -  -   11    2    1   38   52
 (-)Net losses (gains) on disposals of property, plant and equipment and sale of business($)          (4)   12  (4)  (1)    3  (3)    -    -    -(3)    -    -    -    -  -    -  (6)    -    -(6)  (7)    6  (4)  (1)  (6)
 (+)Impact of purchase accounting                                                        ($)            -    -    -    -    -    -    -    -    -  -    -    -    1    -  1    -    -    -    -  -    -    -    1    -    1
                                                                                                                                                                                               
 (=)Operating income (loss) before items                                                 ($)          219  167  194  140  720    -  (2)  (1)    1(2)    -    -    1    7  8  (1)    -  (1)    -(2)  218  165  193  148  724
                                                                                                                                                                                               
Reconciliation of "Operating income (loss) before items" to "EBITDA before items"               Â Â  Â  Â Â       Â    Â    Â    Â    Â    Â    Â  Â    Â    Â    Â    Â  Â    Â    Â    Â    Â  Â    Â    Â    Â    Â    Â 
   Operating income (loss) before items                                                 ($)          219  167  194  140  720    -  (2)  (1)    1(2)    -    -    1    7  8  (1)    -  (1)    -(2)  218  165  193  148  724
 (+)Depreciation and amortization                                                        ($)           92   94   91   91  368    1    1    1    1  4    -    -    1    3  4    -    -    -    -  -   93   95   93   95  376
                                                                                                                                                                                               
 (=)EBITDA before items                                                                  ($)          311  261  285  2311,088    1  (1)    -    2  2    -    -    2   10 12  (1)    -  (1)    -(2)  311  260  286  2431,100
 (/)Sales                                                                                ($)        1,2691,2611,2461,1774,953  217  190  197  177781    -    -   17   54 71    -    -    -    -  -1,4861,4511,4601,4085,805
 (=)EBITDA margin before items                                                           (%)          25%  21%  23%  20%  22%    -    -    -   1%  -    -    -  12%  19%17%    -    -    -    -  -  21%  18%  20%  17%  19%
                                                                                                                                                                                               

"Operating income (loss) before items", "EBITDA before items" and "EBITDA margin before items" have no standardized meaning prescribed by GAAP and are not necessarily comparable to similar measures presented by other companies and therefore should not be considered in isolation or as a substitute for Operating income (loss) or any other earnings statement, cash flow statement or balance sheet financial information prepared in accordance with GAAP. It is important for readers to understand that certain items may be presented in different lines by different companies on their financial statements thereby leading to different measures for different companies.

(1) On September 1, 2011, the Company acquired 100% of the shares of Attends Healthcare, Inc.Â

Â

Domtar Corporation
Quarterly Reconciliation of Non-GAAP Financial Measures - By Segment 2010
(In millions of dollars, unless otherwise noted)

The following table sets forth certain non-U.S. generally accepted accounting principles ("GAAP"), financial metrics identified in bold as "Operating income (loss) before items", "EBITDA before items" and "EBITDA margin before items" by reportable segment.
Management believes that the financial metrics presented are frequently used by investors and are useful to measure the operating performance and benchmark with peers within the industry.
These metrics are presented as a complement to enhance the understanding of operating results but not in substitution for GAAP results.

The Company calculates the segmented "Operating income (loss) before items" by excluding the pre-tax effect of items considered by management as not reflecting our ongoing operations.
Management uses these measures to focus on ongoing operations and believes that it is useful to investors because it enables them to perform meaningful comparisons between periods.
Domtar believes that using this information along with Operating income (loss) provides for a more complete analysis of the results of operations. Operating income (loss) by segment is the most directly comparable GAAP measure.

Â

                                                                                                                                                                                             
                                                                                                  Pulp and Paper            Distribution              Wood (1)               Corporate                 Total          
                                                                                              Q1'10Q2'10Q3'10Q4'10  YTDQ1'10Q2'10Q3'10Q4'10YTDQ1'10Q2'10Q3'10Q4'10 YTDQ1'10Q2'10Q3'10Q4'10YTDQ1'10Q2'10Q3'10Q4'10  YTD
Reconciliation of Operating income (loss) to "Operating income (loss) before items"         Â  Â  Â       Â    Â    Â    Â    Â    Â    Â    Â  Â    Â    Â    Â    Â   Â    Â    Â    Â    Â  Â    Â    Â    Â    Â    Â 
   Operating income (loss)                                                                ($)     120  149  237  161  667    1  (1)    -  (3)(3)  (5) (49)    -    -(54)    -  (3)  (1)  (3)(7)  116   96  236  155  603
 (-)Alternative fuel tax credits                                                           ($)    (25)    -    -    - (25)    -    -    -    -  -    -    -    -    -   -    -    -    -    -  - (25)    -    -    - (25)
 (+)Impairment and write-down of property, plant and equipment                             ($)      22   14   14    -   50    -    -    -    -  -    -    -    -    -   -    -    -    -    -  -   22   14   14    -   50
 (+)Closure and restructuring costs                                                        ($)      20    5    1    -   26    -    -    -    1  1    -    -    -    -   -    -    -    -    -  -   20    5    1    1   27
 (-)Net losses (gains) on disposals of property, plant and equipment and sale of businesses($)       -  (3) (14)    - (17)    -    -    -    -  -  (1)   49    -    -  48    -    2    -    -  2  (1)   48 (14)    -   33
                                                                                                                                                                                             
 (=)Operating income (loss) before items                                                   ($)     137  165  238  161  701    1  (1)    -  (2)(2)  (6)    -    -    - (6)    -  (1)  (1)  (3)(5)  132  163  237  156  688
                                                                                                                                                                                             
Reconciliation of "Operating income (loss) before items" to "EBITDA before items"           Â  Â  Â  Â    Â    Â    Â    Â    Â    Â    Â    Â  Â    Â    Â    Â    Â   Â    Â    Â    Â    Â  Â    Â    Â    Â    Â    Â 
   Operating income (loss) before items                                                   ($)     137  165  238  161  701    1  (1)    -  (2)(2)  (6)    -    -    - (6)    -  (1)  (1)  (3)(5)  132  163  237  156  688
 (+)Depreciation and amortization                                                          ($)      96   95   96   94  381    1    1    1    1  4    5    5    -    -  10    -    -    -    -  -  102  101   97   95  395
                                                                                                                                                                                             
 (=)EBITDA before items                                                                    ($)     233  260  334  2551,082    2    -    1  (1)  2  (1)    5    -    -   4    -  (1)  (1)  (3)(5)  234  264  334  2511,083
 (/)Sales                                                                                  ($)   1,2451,3171,2961,2125,070  212  213  233  212870   67   83    -    - 150    -    -    -    -  -1,5241,6131,5291,4246,090
 (=)EBITDA margin before items                                                             (%)     19%  20%  26%  21%  21%   1%    -    -    -  -    -   6%    -    -  3%    -    -    -    -  -  15%  16%  22%  18%  18%
                                                                                                                                                                                             

"Operating income (loss) before items", "EBITDA before items" and "EBITDA margin before items" have no standardized meaning prescribed by GAAP and are not necessarily comparable to similar measures presented by other companies and therefore should not be considered in isolation or as a substitute for Operating income (loss) or any other earnings statement, cash flow statement or balance sheet financial information prepared in accordance with GAAP.
It is important for readers to understand that certain items may be presented in different lines by different companies on their financial statements thereby leading to different measures for different companies.

(1) As previously reported, Domtar sold 88% of the Wood segment on June 30, 2010 to EACOM Timber Corporation ("EACOM"). During the fourth quarter of 2010, in an unrelated transaction, Domtar sold the remaining 12% of common stock held in EACOM.

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Domtar Corporation
Supplemental Segmented Information
(In millions of dollars, unless otherwise noted)
Â

                                                                                                                         
                                                                                      2011                              2010                
                                                                  Â        Q1  Â  Q2  Â  Q3  Â  Q4  Â  YTD Â  Q1  Â  Q2  Â  Q3  Â  Q4  Â  YTD 
Pulp and Paper Segment                                      Â                Â Â    Â Â    Â Â    Â Â    Â Â    Â Â    Â Â    Â Â    Â Â    Â 
 Sales                                                     ($)           1,269 1,261 1,246 1,177 4,953 1,245 1,317 1,296 1,212 5,070
             Intersegment sales - Pulp and Paper          ($)            (63)  (48)  (43)  (39) (193)  (62)  (60)  (56)  (51) (229)
 Operating income                                          ($)             209    91   189    92   581   120   149   237   161   667
 Depreciation and amortization                             ($)              92    94    91    91   368    96    95    96    94   381
 Impairment and write-down of property, plant and equipment($)               3    62     8    12    85    22    14    14     -    50
                                                                                                                                             
 Papers                                                                                                                  
 Papers Production                                         ('000 ST)       899   890   875   871 3,535   906   882   906   873 3,567
 Papers Shipments                                          ('000 ST)       913   901   889   831 3,534   960   891   896   850 3,597
             Uncoated Freesheet                           ('000 ST)       913   901   889   831 3,534   925   889   896   850 3,560
             Coated Groundwood                            ('000 ST)         -     -     -     -     -    35     2     -     -    37
                                                                                                                                             
 Pulp                                                                                                                    
 Pulp Shipments(a)                                         ('000 ADMT)     375   361   358   403 1,497   388   486   412   376 1,662
             Hardwood Kraft Pulp                          (%)             20%   19%   18%   19%   19%   40%   38%   37%   24%   35%
             Softwood Kraft Pulp                          (%)             55%   54%   57%   58%   57%   49%   52%   53%   62%   54%
             Fluff Pulp                                   (%)             25%   27%   25%   23%   24%   11%   10%   10%   14%   11%
                                                                                                                                             
Distribution Segment                                        Â                Â Â    Â Â    Â Â    Â Â    Â Â    Â Â    Â Â    Â Â    Â Â    Â 
 Sales                                                     ($)             217   190   197   177   781   212   213   233   212   870
 Operating income (loss)                                   ($)               3   (2)   (1)     -     -     1   (1)     -   (3)   (3)
 Depreciation and amortization                             ($)               1     1     1     1     4     1     1     1     1     4
                                                                                                                                             
Personal Care Segment                                       Â                Â Â    Â Â    Â Â    Â Â    Â Â    Â Â    Â Â    Â Â    Â Â    Â 
 Sales                                                     ($)               -     -    17    54    71     -     -     -     -     -
 Operating income                                          ($)               -     -     -     7     7     -     -     -     -     -
 Depreciation and amortization                             ($)               -     -     1     3     4     -     -     -     -     -
                                                                                                                                             
Wood Segment                                                Â                Â Â    Â Â    Â Â    Â Â    Â Â    Â Â    Â Â    Â Â    Â Â    Â 
 Sales                                                     ($)               -     -     -     -     -    67    83     -     -   150
             Intersegment sales - Wood                    ($)               -     -     -     -     -   (5)   (6)     -     -  (11)
 Operating loss                                            ($)               -     -     -     -     -   (5)  (49)     -     -  (54)
 Depreciation and amortization                             ($)               -     -     -     -     -     5     5     -     -    10
                                                                                                                                             
 Lumber Production                                         (Millions FBM)    -     -     -     -     -   172   165     -     -   337
 Lumber Shipments                                          (Millions FBM)    -     -     -     -     -   164   187     -     -   351
                                                                                                                                             
Average Exchange Rates                                      $US / $CAN    0.986Â 0.968Â 0.980Â 1.023Â 0.989Â 1.041Â 1.028Â 1.039Â 1.013Â 1.030
                                                         $CAN / $US    1.014 1.034 1.021 0.977 1.011 0.961 0.973 0.962 0.987 0.971

Â

(a)Figures are gross of market pulp purchased from other producers on the open market for some of our paper making operations. Pulp Shipments represent the amount of pulp produced in excess of our internal requirement.
                                                                                                                                                                                                                          
  Note: the term "ST" refers to a short ton, the term "ADMT" refers to an air dry metric ton, and the term "FBM" refers to foot board measure.                                                                           
For further information:

MEDIA AND INVESTOR RELATIONS
Pascal Bossé
Vice-President
Corporate Communications and Investor Relations
Tel.: 514-848-5938

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