Exbibit 99.3

PLIANT CORPORATION

Reconciliation of income from continuing operations before income taxes and EBITDAR

	12 Months Ended			12 Months Ended
Amounts in $millions	December 31, 2007			December 31, 2006
Income from continuing operations before income taxes	$	(13.9	)	$	185.1
Add back:
Depreciation and amortization	44.9			40.6
Interest	86.1			79.9
Restructuring and other costs	9.9			(0.7		)
Reorganization costs	1.0			82.4
Impairment of goodwill and intangible assets	—			110.0
Impairment of fixed assets	—			0.3
Other operating costs	1.1			—
Gain on extinguishment of debt	(32.5		)	(393.7		)
EBITDA(R) or Segment profit	$	96.6		$	103.9