Exhibit 99.3

PLIANT CORPORATION
Reconciliation of loss from continuing operations before income taxes
and EBITDA(R)/Segment Profit

	3 Months Ended			3 Months Ended			6 Months Ended			6 Months Ended
Amounts in $ millions	June 30, 2006			June 30, 2005			June 30, 2006			June 30, 2005
Loss from continuing operations before income taxes	$	(14.0	)	$	(25.5	)	$	(73.6	)	$	(49.7	)
Add back:
Depreciation and amortization	10.0			9.8			20.0			20.0
Interest	20.5			38.9			40.6			74.6
Restructuring and other costs	—			2.0			0.1			2.1
Financial restructuring	10.3			—			63.8			—
EBITDA(R)/Segment profit	$	26.8		$	25.2		$	50.9		$	47.0