Exhibit 99.1

The following table sets forth, as of March 31, 2007, the estimated sources and uses of funds in connection with the acquisition of K2:

SOURCES AND USES OF FUNDS

($ in millions)

Sources:
Securitization Facility	$	175
ABL Facility (1)		245
Term Loan B		500
JAH Equity		239
Total Sources	$	1,159

Uses:
Equity Purchase Price ($ 15.50)	$	795
Repayment of K2 Debt		316
Estimated Breakage Costs (2)		15
Change of Control Payments (3)		16
Fees & Expenses		16
Total Uses	$	1,159

(1) Total facility size is $400 million.

(2) Represents the estimated premium to be paid to retire K2’s $200 million of Senior Notes due 2014 bearing 7.375% interest.

(3) Estimated severance payments for key corporate executives at K2.

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PRO FORMA CAPITALIZATION

($ in millions)

	As of March 31, 2007
	Jarden		K2		Uses Adj.		Sources Adj.	K2 Acq. Pro Forma		Full Pro Forma (1)
Cash and Cash Equivalents	$	392	$	24				$	416	$	116
Senior Credit Facilities
Revolver				91	(91	)			—		—
Term Loan - B		975					500		1,475		1,475
ABL Facility (2)							245		245		245
Total Bank Debt	$	975	$	91				$	1,720	$	1,720
Securitization Facility							175		175		175
Other		111							111		111
Total Senior Secured Debt	$	1,086	$	91				$	2,006	$	2,006
Senior Subordinated Notes		660		200	(200	)			660		660
Seller’s Note											100
Foreign Debt				25	(25	)			—		—
Convertible Debentures				75					75		75
Total Debt	$	1,746	$	391				$	2,741	$	2,841
Total Net Debt (3)	$	1,375	$	367				$	2,346	$	2,746
Shareholders’ Equity	$	1,268	$	545	(545	)	207	$	1,476	$	1,476
Total Capitalization	$	3,015	$	937				$	4,217	$	4,317

(1) Pro Forma for Pure Fishing acquisition.

(2) Does not include outstanding letters of credit of approximately $30 million.

(3) As per Jarden’s Credit Agreement, Net Debt is calculated using cash balance above $20 million.

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COMBINED LTM INCOME STATEMENT

($ in millions)

	Last Twelve Months Ended, March 31, 2007
	Jarden			K2			Combined
Net Sales	$	3,876		$	1,419		$	5,295
Cost of Sales		2,918			915			3,833
Gross Profit	$	958		$	504		$	1,462
SG&A	$	614		$	418		$	1,032
Reorganization Costs		37			0			37
Operating Income	$	307		$	87		$	394
Margin (%)		7.9	%		6.1	%		7.4	%
Purchase Accounting Adjustment		10			—			10
Reorganization & Integration-related Costs		37			—			37
Impairment / Write-off of Assets		0			—			0
Other Integration-related Costs		4			—			4
Stock-Based Compensation		24			3			27
Depreciation & Amortization		69			37			105
Adjusted EBITDA (1)	$	451		$	126		$	577
Margin (%)		11.6	%		8.9	%		10.9	%
Capital Expenditures	$	72		$	33		$	105
As a % of Net Sales		1.9	%		2.3	%		2.0	%

Source: Company filings.

(1) Represents Consolidated Segment Earnings. Excluding restructuring, non-operational and non-cash charges and credits.

PRO FORMA LTM EBITDA DATA

($ in millions)

	LTM 3/31/07 Pro Forma EBITDA
Combined Jarden & K2	$	577
Other 2007 Acquisition		38
Run Rate Synergies		30
Total Pro Forma Adjusted EBITDA	$	644

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