Ardagh Glass Finance plc - Irish Stock Exchange

The 2007 Pro Forma Financial Information
This Offering Memorandum contains unaudited condensed pro forma financial information for the
year ended December 31, 2007 in the form of the 2007 Pro Forma Financial Information. The 2007 Pro
Forma Financial Information is based on the audited non-statutory consolidated financial statements of
Ardagh for the fiscal year ended December 31, 2007, aggregated with the unaudited combined financial
statements of Rexam for the period from January 1, 2007 to June 20, 2007 and gives effect to the
Rexam Acquisition as if it was completed on January 1, 2007. The pro forma financial information
included in this Offering Memorandum has not been prepared in accordance with the requirements of
Regulation S-X of the SEC or U.S. GAAP. Neither the adjustments nor the resulting pro forma
financial information have been audited in accordance with International Standards on Auditing U.K.
and Ireland (‘‘ISA U.K. and Ireland’’) or U.S. GAAP. In evaluating the pro forma financial
information, you should carefully consider the audited financial statements of Ardagh Glass Holdings
Limited and the notes thereto.
The presentation of the 2007 Pro Forma Financial Information is helpful as a basis for comparing
Ardagh’s results of operations in the financial year ended December 31, 2008 with Ardagh’s results of
operations in the same period in 2007 in a meaningful way by giving pro forma effect to the Rexam
Acquisition as if it was completed at the beginning of the 2007 financial year. A comparison of the
results of operations in the 2008 financial year with the audited non-statutory consolidated financial
statements for the 2007 fiscal year would not be a fair comparison of the year-on-year results of
operations because the Rexam Acquisition was completed on June 21, 2007 and, consequently, the
combined results of operations of Ardagh and the acquired business were only partially reflected in the
audited non-statutory consolidated financial statements for the 2007 fiscal year. Nevertheless, the 2007
Pro Forma Financial Information is not necessarily indicative of what actual results of operations of
Ardagh would have been assuming the Rexam Acquisition had been consummated on January 1, 2007,
nor does it purport to represent the results of operations for future periods.
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