Exhibit 99.3

Pliant Corporation Income (Loss) from Continuing Operations Before Income Taxes and
EBITDA(R)/Segment Profit Reconciliation

	Twelve Months Ended			Twelve Months Ended
Amounts in $ millions	December 31, 2006			December 31, 2005
Income(Loss) from continuing operarations before income taxes	$	185,086		$	(109,853	)
Add (Deduct)
Interest	79,928			155,072
Depreciation and amortization	40,630			40,538
Impairment of fixed assets	280			—
Impairment of goodwill	109,984			—
Restructuring costs	(641		)	2,436
Reorganization costs	82,369			3,802
Gain on extinguishment of debt	(393,665		)	—
Segment profit	$	103,971		$	91,995

Pliant Corporation Free Cash Flow

	Twelve Months Ended			Twelve Months Ended
Amounts in $ millions	December 31, 2006			December 31, 2005
Cash flow provided by (used in) continuing operating activities	$	59,567		$	(57,070	)
Less: Cash flows from continuing investment activities	(37,844		)	(28,312		)
Free cash flow	$	21,723		$	(85,382	)