Financial Data

Non-GAAP & Other Reconciliations

The following definitions are provided for non-GAAP (Generally Accepted Accounting Principles) measures, as defined in Regulation G promulgated by the Securities and Exchange Commission, used by the Company within various public presentations. The tables below reflect the reconciliation of NACCO's Non-GAAP financial information to the most directly comparable GAAP measures. The company believes that these non-GAAP financial measures, viewed in addition to the company's reported GAAP results, provide useful information and greater transparency to investors. These non-GAAP financial measures are in addition to, and not a substitute for, or superior to, measures of financial performance prepared in accordance with GAAP. Other companies may define the measures differently.

Non-GAAP 2008 Adjusted Consolidated Statements of Operations and Consolidated Financial and Operating Highlights Excluding "Special Items" Adjusted EBITDA Reconciliation Reconciliation of North American Coal's Return on Capital Employed Other Cash Flow Before Financing Activities Reconciliation Lift Truck Market Size Data Forward-Looking Statement Disclaimer/Risks and Uncertainties Statement